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January 7, 2014 Legislative Auditors Report to the Legislature: Guidance for Drafting Performance Statements in Tax Preference Legislation Keenan Konopaski,

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Presentation on theme: "January 7, 2014 Legislative Auditors Report to the Legislature: Guidance for Drafting Performance Statements in Tax Preference Legislation Keenan Konopaski,"— Presentation transcript:

1 January 7, 2014 Legislative Auditors Report to the Legislature: Guidance for Drafting Performance Statements in Tax Preference Legislation Keenan Konopaski, Legislative Auditor

2 2013: Statute Now Requires Performance Statements for All New Tax Preferences 2013 Assignment to Legislative Auditor: Recommend how to construct performance statements to better assist JLARCs tax preference evaluations January 7, 2014Legislative Auditors Report2

3 Legislative Auditors Report Includes Three Parts 1.Tool to assist policy makers to clarify what they want accomplished 2.Drafting guide to help translate into a bill 3.Issues/ideas to consider Report developed with advice from task force: AWB, DOR, OFM, State Treasurers Office January 7, 2014Legislative Auditors Report3

4 Tool: Logic Chain Helpful in Clarifying Policy Expectations January 7, 2014Legislative Auditors Report4 Exempt solar-powered cars from sales and use tax Reduce the price charged to customers for solar- powered cars …in order to… …thereby… Inducing some customers to buy solar-powered cars when they might not otherwise …thereby… Increasing the number of solar-powered cars on the road in Washington …thereby… Reducing the amount of CO 2 emissions in Washington

5 Tool: Logic Chain Helpful in Clarifying Performance Expectations January 7, 2014Legislative Auditors Report5 Exempt solar-powered cars from sales and use tax Reduce the price charged to customers for solar- powered cars Inducing some customers to buy solar-powered cars when they might not otherwise Increasing the number of solar-powered cars on the road in Washington Reducing the amount of CO 2 emissions in Washington By an average of ?% By a specific number of cars? By ?%

6 Issues/Ideas Legislative Auditors Observations: Issues to Consider When Drafting Tax Preference Legislation

7 Report Identifies Issues to Consider, Including: Choice: evaluate effectiveness by determining causality or achieving targets? What taxpayer info do you want to be disclosable or to remain confidential? Choice: performance at the firm level or performance industry-wide? If new information is needed from taxpayers, clearly identify it and a collection mechanism Some additional observations on specific data for measuring jobs and industry competitiveness January 7, 2014Legislative Auditors Report7

8 Contact Information Keenan Konopaski, Legislative Auditor keenan.konopaski@leg.wa.gov 360-786-5187 www.jlarc.leg.wa.gov

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