Joint Subcommittee on The Changing Economy and Impacts to the Long-Term Viability of Montana's Tax Structure
The joint subcommittee is an effort of the Legislative Finance Committee and the Revenue and Transportation Interim Committee to study the state's tax structure as it relates to the changing economy.
- Agenda
- Minutes Log
- General Fund Revenue Trends Reorganized - Stephanie Morrison, Lead Fiscal Analyst
- Revenue Trends in all 50 States - Stephanie Morrison, Lead Fiscal Analyst
- Industry Comparison of Taxes Collected on $1 million in Sales Analysis - Stephanie Morrison, Lead Fiscal Analyst and Sam Schaefer, Fiscal Analyst
- General Fund Trends Relative to Gross State Product: Expanded with General Fund Revenue by Industry Sector - Stephanie Morrison, Lead Fiscal Analyst and Sam Schaefer, Fiscal Analyst
- Tax Gap Analysis - Department of Revenue
- Income Tax Research Options - Stephanie Morrison, Lead Fiscal Analyst
- Corporate Income Tax Apportionment - Megan Moore, Research Analyst
- Coproration Tax Apportionment - Sam Schaefer, Fiscal Analyst
- Corporation Tax Minimum and Updated Inflation Adjustments - Sam Schaefer, Fiscal Analyst
Additional resources:
- Trends and Cycles in Montana Income Tax Data: Implications for Revenue Forecasting - Dan Dodds, Montana Department of Revenue
- The Impact of an Aging U.S. Population on State Tax Revenues - Alison Felix & Kate Wakins, Federal Reserve Bank of Kansas City
- General Fund Revenue Proportions
- General Fund Revenue Proportions Table
- Requested follow-up for March 13, 2018, meeting
- Agenda
- Minutes Log (draft)
- Tax Policy Handbook for State Legislators - NCSL
- Budget Stabilization
- Pew Charitable Trusts
- Fiscal Revenue Brochures
- Discussion topics survey results memo
- Historical General Fund Revenue Updates
- Federal Constitutional Provisions
- Topic Primers
- Mark Haggerty, Headwaters Economics: The Changing Economy
- Public comment documents submitted to the subcommittee
The video/audio meeting archives are still under development. However, meeting recordings are available using the interface below.
Past/Current RecordingsCommittee Staff:
Amy Carlson, Legislative Fiscal Analyst and Director
Megan Moore, Research Analyst, Legislative Services
Karen Gilbert, Legislative Secretary