AFA 2019 Legislative Priorities

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1. Balance the state budget in a timely manner while promoting and protecting economic development opportunities throughout the entire state and state competitiveness rankings.

2. Protect the predictability and fairness of the tax code and structural tax incentives.  

3. Improve the business climate for the manufacturing sector and lower the B&O tax rate for manufacturing.  

4. Ensure taxpayers are treated fairly and equitably. Ensure that the Department of Revenue is administered consistent with best practices for the protection of taxpayer rights. Support legislation creating an independent review of Department of Revenue decisions at a judicial branch Tax Court.  

5. Update, clarify or affirm tax laws to provide technical clarity and ensure legislative intent is met.  

6. Reduce regulatory red tape and administrative burdens facing employers including, but not limited to, reforming and tailoring the annual reconciliation for apportionable B&O tax classifications.  

7. Update systems to allow for state level centralization of business tax filing and reporting for all cities with license requirements, B&O tax, and/or utility tax, similar to current sales and use tax reporting. Ensure cities are accurately and timely communicating changes to local B&O tax and utility tax rates, and working to better align and simplify city and state nexus and apportionment rules.  

8. Support legislation that creates more certainty about the limits of local government taxing authority.  

9. Support legislation to increase the transparency and accountability of government spending decisions.