Tax Expenditure Review Committee meeting set for April 11

Written on Mar 27, 2018

Ohio’s Tax Expenditure Review Committee will be meeting at 10 a.m. on April 11.

The committee will review the following five tax expenditures:

Department of Tax Code

Description

Ohio Revised Code Authority

1.01

Sales to churches and certain other nonprofit organizations

5739.02(B)(12)

1.02

Sales to the state, and of its political subdivisions, and certain other states

5739.02(B)(1)

1.03

Sales by churches and certain types of nonprofit organizations

 

5739.02(B)(9)

1.04

Tangible personal property used primarily in manufacturing tangible personal property

5739.02(B)(42)(g)

1.05

Packaging and packaging equipment

 

5739.02(B)(15)

The purpose of this committee is to review all current tax expenditures at least once every eight years and make recommendations on whether each tax expenditure should be continued, modified, repealed or scheduled for further review at a later time.

The committee requests the following information from witnesses:

  • The fiscal impact of each expenditure on the state and local taxing authorities.
  • The public policy objectives of each expenditure, whether the expenditure has been successful in accomplishing its policy objective, and whether that objective might be better accomplished through appropriations or another, less costly method.
  • The unintended consequences of each expenditure, including its positive or negative effects on the Ohio economy and job market, and whether the expenditure creates an unfair competitive advantage.
  • Suggestions for retention, modification, or repeal of the expenditure.
If you plan to testify, you must submit an electronic copy of your testimony and a completed witness slip to anna.hays@ohiosenate.gov no later than 24 hours before committee. All witnesses (both in-person and written-only) are asked to submit the attached witness slip.

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