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JLARC Summary of Tax Preference Review Recommendations Issued to Date (pdf)

Detailed Tax Preference Reviews by Year

  2009 Full – Preliminary

Scope & Objectives	Report Summary	Entire Report	Report Presentation
Preferences Reviewed Motor Vehicle and Special Fuel Exemptions from Sales and Use Taxes Joint Utility Services Deduction from Public Utility Tax Tuition and Fees Deductions from B&O Tax Cash Discounts Deduction from B&O, Sales and Use, and Public Utility Taxes Investments of Nonfinancial Firms Deduction from B&O Tax Income of Employees Exemption from B&O Tax Motor Fuel B&O Tax Deduction Newspapers Exemptions from Sales and Use Taxes Casual Sales Exemption from Retail Sales Tax Janitorial Services Exemptions from Sales and Use Taxes Feed and Seed Exemption from Retail Sales Tax General Aviation Aircraft Exemption From Property Taxes

  2009 Expedited – Preliminary

Scope & Objectives	Report Summary	Entire Report	Report Presentation
Preferences Reviewed Fraternal Benefit Societies Exemption from Insurance Premiums Tax Kidney Dialysis, Hospice, and Nursing Homes Deduction from B&O Tax Municipal Utilities Deduction for Property Taxes Collected Ocean Marine Insurance Tax Preferences Commercial Aircraft Exemption from Aircraft Excise Tax Nonresident Aircraft and Aircraft Held for Sale Exemption from Excise Tax Manufacturers of Flour and Oil Preferential Tax Rate Rural Electric Utility Contributions Public Utility Tax Credit Electricity for Electrolyte Firms Exemption from Public Utility Tax Aluminum Industry Tax Preferences Rural County Software Development and Help Desk B&O Tax Credits Field Burning Equipment Exemptions from Sales and Use Taxes Patient Lifting Devices Credit for B&O Tax

  2008 Full – Report 09-3

Scope & Objectives	Report Summary	Entire Report	Report Presentation
Preferences Reviewed Private K-12 Schools Private Colleges Intangibles Commercial Vessels Other Ships and Vessels Exported and Imported Fuel Real Estate Sales/Rental/Leasing Credit Losses Agricultural Producers Insurance Premiums Public Utilities Tax Rate for Urban Transportation and Vessels Items Used in Interstate Commerce Electric Generating Equipment; Renewable Resources

  2008 Expedited – Report 09-4

Scope & Objectives	Report Summary	Entire Report	Report Presentation
Preferences Reviewed Public Utility Tax Credit Losses Processing Horticultural Products Fraternal Insurance Irrigation Water Sales for Resale by Water and Gas Utilities Radio and TV Broadcasting Minimum Gross Income Filing Threshold Public Utility Operating Property Gas Tax Exemption for Handling Losses Airports Owned by Cities in Other States Farm Auction Sales Wood Biomass Fuel: Production Facilities/Sale/Distribution Alcohol/Biodiesel Fuel Production Facilities

  2007 Full – Report 07-14

Report Summary	Entire Report	Report Presentation
Preferences Reviewed Nonprofit Hospitals Churches, Parsonages and Convents Nonprofit Nonsectarian Organizations Cemeteries Household Goods Refund of Fuel Tax for Exported Fuel

  2007 Expedited – Report 07-15

Report Summary	Entire Report	Report Presentation
Preferences Reviewed Nonprofit Libraries Fire Companies Growing Crops Nonprofit Nursing Homes Nonprofit Orphanages Humane Societies Nonprofit Collections and Museums Veterans Organizations Nonprofit Youth Organizations Contributions and Donations Membership Dues and Fees Horse Racing Boxing and Wrestling Matches Refunded Fuel Tax for Nonhighway Use Lost or Destroyed Fuel Sales Tax Deferral; Historic Auto Museums

  Beef Processors – Report 07-7

Report Summary	Entire Report	Report Presentation
Preferences Reviewed Beef Processors