An Act To Implement Recommendations of the Government Oversight Committee To Improve the Efficiency and Effectiveness of Legislative Reviews of Tax Expenditures
Sec. 1. 3 MRSA §998, sub-§2, as enacted by PL 2015, c. 344, §4, is amended to read:
Sec. 2. 3 MRSA §999, sub-§1, ¶A, as enacted by PL 2015, c. 344, §4, is amended to read:
(1) The purposes, intent or goals of the tax expenditure, as informed by original legislative intent as well as subsequent legislative and policy developments and changes in the state economy and fiscal condition;
(2) The intended beneficiaries of the tax expenditure;
(3) The evaluation objectives, which may include an assessment of:
(a) The fiscal impact of the tax expenditure, including past and estimated future impacts;
(b) The extent to which the design of the tax expenditure is effective in accomplishing the tax expenditure's purposes, intent or goals and consistent with best practices;
(c) The extent to which the tax expenditure is achieving its purposes, intent or goals, taking into consideration the economic context, market conditions and indirect benefits;
(d) The extent to which those actually benefiting from the tax expenditure are the intended beneficiaries;
(e) The extent to which it is likely that the desired behavior might have occurred without the tax expenditure, taking into consideration similar tax expenditures offered by other states;
(f) The extent to which the State's administration of the tax expenditure, including enforcement efforts, is efficient and effective;
(g) The extent to which there are other state or federal tax expenditures, direct expenditures or other programs that have similar purposes, intent or goals as the tax expenditure, and the extent to which such similar initiatives are coordinated, complementary or duplicative;
(h) The extent to which the tax expenditure is a cost-effective use of resources compared to other options for using the same resources or addressing the same purposes, intent or goals; and
(i) Any opportunities to improve the effectiveness of the tax expenditure in meeting its purposes, intent or goals; and
(4) The performance measures appropriate for analyzing the evaluation objectives. Performance measures must be clear and relevant to the specific tax expenditure and the approved evaluation objectives.
Sec. 3. 3 MRSA §999, sub-§§2 and 3, as enacted by PL 2015, c. 344, §4, are amended to read: