The Washington State Citizen Commission for Performance Measurement of Tax Preferences (WA Commission for Measurement of Tax Preferences) was established by the 2006 Legislature (RCW 43.136). The seven-member Commission is made up of five appointees: two appointed by the House, two appointed by the Senate, and one appointed by the Governor; and two non-voting members: the State Auditor and the Chair of the Joint Legislative Audit and Review Committee (JLARC). Members serve four-year terms and may be reappointed to serve more than one term. The Legislature has defined a “tax preference” as an exemption, exclusion, or deduction from the base of a state tax; a credit against a state tax; a deferral of a state tax; or a preferential state tax rate. The Department of Revenue has on record about 600 such tax preferences. The Commission develops a schedule to review tax preferences, based on a ten year review schedule. The Commission also comments on the reviews which are conducted independently by JLARC staff.
Washington State Citizen Commission for Performance Measurement of Tax Preferences
(WA Commission for Measurement of Tax Preferences)
Public
