House Concurrent Resolution 42

A CONCURRENT RESOLUTION TO CREATE A STUDY COMMITTEE TO STUDY THE TAX SYSTEM OF THIS STATE AND TO MAKE RECOMMENDATIONS THEREON TO THE LEGISLATURE; AND FOR RELATED PURPOSES.

NOW, THEREFORE, BE IT RESOLVED BY THE MISSISSIPPI HOUSE OF REPRESENTATIVES, THE STATE SENATE CONCURRING THEREIN, That:

(1) There is hereby created a study committee on the tax system of Mississippi. The committee shall make a report of its findings and recommendations to the Legislature during the 2006 Regular Legislative Session, including any recommended legislation.

(2) The task force shall be composed of the following ten (10) members:

(a) Five (5) members appointed by the Speaker of the Mississippi House of Representatives as follows:

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

(ii) Four (4) other members of the Mississippi House of Representatives.

(b) Five (5) members appointed by the Lieutenant Governor of the State of Mississippi as follows:

(i) The Chairman of the Senate Finance Committee; and

(ii) Four (4) other members of the State Senate.

(3) Appointments shall be made within thirty (30) days after the adoption of this resolution, and, within fifteen (15) days thereafter on a day to be designated jointly by the Speaker of the House and the Lieutenant Governor, the task force shall meet and organize by selecting from its membership a chairman and a vice chairman. The vice chairman shall also serve as secretary and shall be responsible for keeping all records of the task force. A majority of the members of the task force shall constitute a quorum. In the selection of its officers and the adoption of rules, resolutions and reports, an affirmative vote of a majority of the task force shall be required. All members shall be notified in writing of all meetings, such notices to be mailed at least fifteen (15) days before the date on which a meeting is to be held.

(4) The task force shall study and make recommendations regarding the imposition of state taxes and the granting of tax exemptions in all areas of taxation including, but not limited to, sales taxes, income taxes, privilege taxes, fuel taxes, diversions of taxes and the relationship between state and local taxes.

(5) Members of the task force shall be compensated at the per diem rate authorized by Section 25-3-69 and shall be reimbursed in accordance with Section 25-3-41 for mileage and actual expenses incurred in the performance of their duties. Members of the task force shall be paid from the contingent expense funds of their respective houses in the same manner as provided for committee meetings when the Legislature is not in session. However, no per diem or expense for attending meetings of the task force will be paid to members of the task force while the Legislature is in session. No task force member may incur per diem, travel or other expenses unless previously authorized by vote, at a meeting of the task force, which action shall be recorded in the official minutes of the meeting.

(6) The task force shall use clerical and legal staff already employed by the Legislature and any other staff assistance made available to it. To effectuate the purposes of this section, any department, division, board, bureau, commission or agency of the state or of any political subdivision thereof shall, at the request of the chairman of the task force, provide to the task force such facilities, assistance and data as will enable the task force to properly carry out its task.