The Commonwealth of Massachusetts -------------------------------- In the Year Two Thousand and One --------------------------------
AN ACT ESTABLISHING A SPECIAL COMMISSION TO PERFORM AN INVESTIGATION AND STUDY OF THE COMMONWEALTH'S TAX STRUCTURE AND ITS EFFECT ON THE ECONOMY AND THE ENVIRONMENT.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. To provide for supplementing the general appropriation act and for a certain new activity and project, the sum set forth in section 2 is hereby appropriated from the General Fund, for the several purposes and subject to the conditions specified therein, subject to the provisions of law regulating the disbursement of public funds and the conditions pertaining to appropriations in chapter 159 of the acts of 2000, for the fiscal year ending june 30, 2001 or for such period as may be specified, the sum so appropriated to be in addition, unless otherwise specified, to any amounts available for the purpose.
SECTION 2.
9630-0100 For the expenses of the special commission established in section 3 to make an investigation and study relative to the tax policy of the
commonwealth and its effect on the economy and the
environment................................................................................................ $100,000
SECTION 3. There is hereby established pursuant to section 2A of chapter of the General Laws, a special commission consisting of two members of the senate, one of whom is a member of the committee on taxation, who shall serve as co-chairman, and one of whom is a member of the committee on natural resources and agriculture, and two members of the house, one of whom is a member of the committee on taxation, who shall serve as co-chairman, and one of whom is a member of the committee on natural resources and agriculture, and eight persons to be appointed by the governor, one of whom shall be the secretary of the executive office of environmental affairs or his designee, one of whom shall be a person to be recommended by the Environmental League of massachusetts, one of whom shall be a person to be recommended by the massachusetts Taxpayers Foundation, one of whom shall be a person to be recommended by the Tax Equity Alliance for Massachusetts, one of whom shall be a person to be recommended by the Associated Industries of Massachusetts, one of whom shall be a person to be recommended by the Massachusetts Public interest Research Group, one of whom shall be a person to be recommended by the massachusetts High Technology Council, one of whom shall be a person to be recommended by the Massachusetts AFL-CIO, for the purpose of making an investigation and study relative to the tax policy of the commonwealth and its effect on the economy and the environment. Such investigation and study shall include: (1) an evaluation of the equity, neutrality and simplicity of the commonwealth's tax policy, including, but not limited to: (a) the effects of the commonwealth's tax code on the economy and environment, including any incentives or disincentives the code creates for employment, investment,personal savings, home ownership, and the protection or depletion of natural resources; (b) the propensity for any tax, fee, or other charge to encourage progress toward environmental and natural resource protection; (c) the propensity for any tax, fee, or other charge to increase economic prosperity and create jobs; (d) the negative effect of any tax, fee, or other charge on particular industries or persons; and (e) the administrative feasibility of such tax, fee, or other charge; and (2) a comparison of the tax policy of the commonwealth and its effect on the economy and the environment with the tax policy and the corresponding effects on the economy and environment of other states. Said commission, in the course of its investigation and study, shall consider the repeal of existing taxes and the creation of new taxes in the context of the goals of equity, neutrality, simplicity, environmental protection, economic health, and such other matters as the commission deems necessary to accomplish its purposes.
Notwithstanding the provisions of section 21 of chapter 62C of the general Laws or any other general or special law to the contrary, said commission shall have access to department of revenue tax return data that it deems necessary to conduct its duties; provided, however, that such data shall be provided by the commissioner of the department of revenue in such a manner that identification of individuals taxpayers associated with such data shall not be disclosed.
No member of the commission or its staff shall employ any such data for any purpose other than carrying out the duties set forth in this section. Nothing contained in this act shall require said commission to provide information obtained by the department of revenue through its agreements with other states or the federal government. No member of said commission shall receive any compensation for his services, nor shall any member of said commission be reimbursed for any travel expenses or actual expenses incurred in carrying out his duties as a member of said commission.
Said commission shall report to the general court the results of its investigation and study, including a minority report, if any, together with its recommendations and drafts of legislation necessary to carry said recommendations into effect, by filing the same with the clerk of the senate and the clerk of the house of representatives on or before June 30, 2002, who shall forward the same to their respective committee on ways and means. Said commission shall file a supplemental report thereto, if necessary, together with any necessary recommendations and drafts of legislation, with the clerk of the senate and the clerk of the house of representatives on or before december 31, 2002, who shall forward the same to their respective committee on ways and means.
SECTION 4. This act shall take effect upon its passage.