Joint Order, To Amend the Joint Rules

ORDERED, the Senate concurring, that the Joint Rules be amended by adding Joint Rule 319 to read:

Rule 319. Review of proposed tax expenditures.

Whenever legislation proposes a new tax expenditure or a change that prolongs or expands an existing tax expenditure, the joint standing committee of the Legislature having jurisdiction over the proposal shall hold a public hearing on the legislation and subsequently determine the level of support for the proposal among the members of the committee. If there is support for the proposal among a majority of the members of the committee of jurisdiction, they shall request the joint standing committee of the Legislature having jurisdiction over taxation matters to review and evaluate the proposal. The joint standing committee of the Legislature having jurisdiction over taxation matters shall report to the committee of jurisdiction with an advisory opinion on the legislation. A new tax expenditure or a change that prolongs or expands an existing tax expenditure may not be enacted into law without the review and evaluation by the joint standing committee of the Legislature having jurisdiction over taxation matters.