C.R.S. § 39-21-404 — Task force concerning tax policy - creation - membership - duties

(1) Creation. (a) There is hereby created a task force concerning tax policy. The task force consists of twenty-one members appointed as provided in subsections (1)(b), (1)(c), and (1)(d) of this section. (b) Four nonvoting task force members, one appointment from each office, with relevant experience in economics, budgeting, or tax policy, shall be appointed by: (I) The director of research of the legislative council; (II) The director of the office of legislative legal services; (III) The staff director of the joint budget committee; and (IV) The state auditor. (c) Seventeen voting members shall be initially appointed no later than thirty days after July 7, 2021, and held by the appointee until subsequent appointments are made by the committee under subsection (1)(d) of this section, or until the appointee is removed and replaced as allowed in subsection (1)(g) of this section, as follows: (I) A representative of the office of state planning and budgeting appointed by the governor or his or her designee; (II) A representative of the taxation division in the department of revenue appointed by the governor or his or her designee; (III) A representative of the office of economic development appointed by the governor or his or her designee; (IV) A representative of the office of the state treasurer appointed by the state treasurer or his or her designee; and (V) Committee staff is responsible for publicly announcing vacancies for the following positions, and requesting candidates to submit a letter of interest for the specific position, so that the letters of interest are due no later than one week after July 7, 2021. The initial appointments shall be made by a majority decision of the speaker of the house of representatives, the president of the senate, the house and senate minority leaders, and the governor or the governor's designee: (A) One member from a state public or private institution of higher education with knowledge of tax policy; (B) One member from a state public or private institution of higher education with knowledge of economics; (C) Four members representing local government, including one from a home rule city or city and county; one from a statutory city; one from a home rule county; and one from a statutory county; (D) Two tax law practitioners who are not employed by a home rule or statutory city or city and county; (E) Two certified public accountants with state and local tax experience who are not employed by a home rule or statutory city or city and county; (F) One member representing a small business; (G) One member representing a large business; and (H) One member representing a nonprofit organization with expertise in tax policy. (d) Seventeen voting members shall be appointed or reappointed no later than January 31, 2022, January 31, 2023, and no later than January 31 in every odd-numbered year thereafter as follows: (I) A representative of the office of state planning and budgeting appointed or reappointed by the governor or his or her designee; (II) A representative of the taxation division in the department of revenue appointed or reappointed by the governor or his or her designee; (III) A representative of the office of economic development appointed or reappointed by the governor or his or her designee; (IV) A representative of the office of the state treasurer appointed or reappointed by the state treasurer or his or her designee; and (V) The chair of the committee in consultation with the vice-chair of the committee shall appoint or reappoint, with input from the governor's office, the speaker of the house of representatives, and the president of the senate, the following voting members: (A) One member from a state public or private institution of higher education with knowledge of tax policy; (B) One member from a state public or private institution of higher education with knowledge of economics; (C) Four members representing local government, including one from a home rule city or city and county; one from a statutory city; one from a home rule county; and one from a statutory county; (D) Two tax law practitioners who are not employed by a home rule or statutory city or city and county; (E) Two certified public accountants with state and local tax experience who are not employed by a home rule or statutory city or city and county; (F) One member representing a small business; (G) One member representing a large business; and (H) One member representing a nonprofit organization with expertise in tax policy. (e) If the committee needs new candidates for the positions described in subsections (1)(d)(V)(A) through (1)(d)(V)(H) of this section, then the committee chair may request committee staff to publicly announce vacancies for any such positions, and to request candidates to submit a letter of interest for the specific position, so that the letters of interest are due no later than two weeks before the appointing deadline set forth in subsection (1)(d) of this section. (f) Voting members of the task force serve without compensation. (g) A vacancy occurring in any position held by a voting member must be filled as soon as possible by the appointing authority for that position set forth in subsection (1)(d) of this section. In addition, the chair of the committee in consultation with the vice-chair of the committee may remove any task force appointee who is appointed pursuant to subsection (1)(c) or (1)(d) of this section. Replacements for removed appointees are appointed by the respective appointing authorities set forth in subsection (1)(d) of this section. (h) In appointing voting members to the task force pursuant to subsection (1)(d) of this section, the respective appointing authorities shall ensure that the membership of the task force includes persons who have experience with or interest in the study areas of the task force as set forth in subsection (2) of this section; persons who reflect a balance of tax perspectives and the ethnic, cultural, and gender diversity of the state; representation of all areas of the state; and, to the extent practicable, persons with disabilities. (i) (I) All task force members are expected to seek input from the various departments, offices, or organizations they represent or that they are associated with, if any. (II) In order to advance the work of the task force, task force members are encouraged to participate in decision-making with the understanding that individual votes on task force issues are based on subject matter expertise and do not commit representative entities or organizations to any position or action. Task force members shall adhere to any agreed upon procedural rules and guidelines. (2) Issues for study. (a) The task force shall study tax policy within its scope as annually defined by the committee under section 39-21-403 (2)(b) and shall develop and propose tax policy modifications for committee consideration. (b) The requirements set forth in this subsection (2) do not prohibit the task force, at any time during its existence, from studying, presenting findings and recommendations to the committee on, or requesting permission from the committee to draft legislative proposals concerning any issue described in this subsection (2). (c) Upon request by the task force, the office of the state auditor shall present to the task force the policy considerations contained in the tax expenditure evaluations prepared by the state auditor pursuant to section 39-21-305 and the information contained in the reports prepared by the state auditor pursuant to section 39-21-306 concerning a review of federal tax law, including changes, that may have a significant impact on the state's tax base. (3) Additional duties of the task force. The task force shall annually deliver tax policy and legislative recommendations to the committee pursuant to this section. In addition, the task force shall: (a) On or before August 1 of each year, appoint a chair and vice-chair from among its members; (b) Meet at least six times each year, or more often as directed by the chair of the committee; (c) Establish organizational and procedural rules for the operation of the task force and for collaboration with the committee; (d) Designate specific task force members responsible for collaborating with and obtaining input from other state officials, groups, or task forces that complement or relate to the task force's identified areas of study; (e) Create subcommittees as needed to carry out the duties of the task force. The subcommittees may consist, in part, of persons who are not members of the task force but have particular expertise related to the topics being studied. Such persons may vote on issues before the subcommittee but are not entitled to vote at task force meetings. (f) Upon request by a committee member, with approval from the committee chair in consultation with the committee vice-chair, provide evidence-based feedback on the potential benefits or consequences of a legislative or other policy proposal not directly affiliated with or generated by the task force, including any bill or resolution introduced by the general assembly that affects tax policy. The feedback should, if possible, be delivered within two weeks to the entire committee and remain as concise as possible while capturing any available evidence. If the task force cannot identify evidence to effectively inform a response, the feedback will indicate a lack of evidence and report on any actions taken. (g) On or before October 1 of each year, prepare and submit to the committee, which the committee may make publicly available on its website, a report that, at a minimum, includes: (I) Issues studied by the task force, as well as findings for legislative or other recommendations; (II) Legislative or policy proposals of the task force that identify the policy issues involved, the agencies responsible for the implementation of the changes, and the funding sources required for implementation; (III) A summary of monthly task force meeting activities and discussions; (IV) Any evidence-based feedback provided to the committee pursuant to subsection (3)(f) of this section; and (V) A summary of efforts made to communicate, collaborate, or coordinate with other groups or task forces. (4) Coordination. The task force may work with other state agencies, groups, or task forces that are pursuing issues similar to those addressed in subsection (2) of this section. The task force may develop relationships with other task forces, committees, and organizations to leverage efficient policy-making opportunities through collaborative efforts. (5) Task force funding - staff support. (a) The legislative council staff, the office of legislative legal services, and the department of revenue shall supply staff assistance, within existing appropriations, to the task force as the committee deems appropriate. If existing appropriations are not adequate to supply staff assistance, the director of the legislative council staff, the director of the office of legislative legal services, or the director of the department of revenue shall request additional necessary funding in their annual budget requests. (b) Any state department, agency, or office with an active representative on the task force is authorized to receive and expend gifts, grants, and donations, including donations of in-kind services for staff support, from any public or private entity for any direct or indirect costs associated with the duties of the task force. Source: L. 2021: Entire part added, (HB 21-1077), ch. 468, p. 3368, § 1, effective July 7. L. 2024: (2)(c) added, (HB 24-1053), ch. 375, p. 2547, § 4, effective June 4.