MISSISSIPPI LEGISLATURE

2021 Regular Session

To: Rules

By: Senator(s) Harkins, Barnett, DeBar, England, Jackson (11th), Michel, Moran, Seymour, Thompson

Senate Concurrent Resolution 536

A CONCURRENT RESOLUTION ESTABLISHING OF THE STATE TAXATION STUDY COMMITTEE TO EXAMINE AND DEVELOP RECOMMENDATIONS REGARDING STATE TAX POLICY.

WHEREAS, the Legislature finds advisable the establishment of the State Taxation Study Committee to examine and develop recommendations regarding state tax policy; and

     WHEREAS, the committee shall, at a minimum, study and report to the 2022 Regular Session of the Legislature the committee's recommendations regarding the most effective and desirable policy changes with respect to state income tax, state sales tax and state use tax; and

     WHEREAS, the committee shall provide the provisions of the current Mississippi law that will need to be amended to adopt the measures described in this section and any other measures recommended by the committee; and

WHEREAS, the committee shall be composed of the following members:

          (a)  The Commissioner of the Mississippi Department of Revenue, or his/her designee;

          (b)  Four (4) members of the Mississippi State Senate appointed by the Lieutenant Governor;

          (c)  Four (4) members of the Mississippi House of Representatives appointed by the Speaker of the House;

          (d)  The Chairman of the Senate Finance Committee;

          (e)  The Chairman of the House Ways and Means Committee;

          (f)  The Chairman of the Senate Appropriations Committee;

          (g)  The Chairman of the House Appropriations Committee; and

          (h)  The State Economist; and

     WHEREAS, appointments to the study committee shall be made within thirty (30) days of the effective date of this act; and

     WHEREAS, at the first meeting, the committee shall elect from among its membership a chairman, a vice chairman and any other officers determined to be necessary, and shall adopt rules for transacting business and keeping records; and

     WHEREAS, a majority of the members of the study committee shall constitute a quorum; and

     WHEREAS, in the adoption of rules, resolutions and reports, and in the election of a chairman, vice chairman and any other officers determined to be necessary, an affirmative vote of a majority of the members present shall be required; and

     WHEREAS, the Department of Revenue shall provide the staff and other support necessary for the study committee to perform its duties; and

WHEREAS, to effectuate the purposes of this act, any department, division, board, bureau, committee, institution or agency of the state, or any political subdivision thereof, shall, at the request of the chairman of the study committee, provide the facilities, assistance, information and data needed to enable the study committee to carry out its duties; and

     WHEREAS, upon its report to the 2022 Regular Session of the Legislature, the study committee shall be dissolved:

     NOW, THEREFORE, BE IT RESOLVED BY THE SENATE OF THE STATE OF MISSISSIPPI, THE HOUSE OF REPRESENTATIVES CONCURRING THEREIN, That we do hereby establish the State Taxation Study Committee in accordance with all terms of this resolution.