House of Representatives

HB 2296

tribal-state tax agreements and credits

Sponsors: Representative Laughter, Senator Jackson, et al

DPA	Committee on Native American Affairs
X	Committee on Ways and Means
	Committee on Appropriations
	Caucus and COW
	As Passed the House

HB 2296 provides that if a Native American community, tribe or nation imposes a transaction privilege tax (TPT) to companies that conduct business on a reservation, the Arizona Department of Revenue shall allow a credit against the tax rate imposed by the Native American community.

The proposed strike-everything amendment to HB 2296 provides for the following:

Provisions

· Establishes the Legislative Study Committee on Dual Taxation on Native American reservations.

· Provides that the legislative study committee consists of the following members:

Ø Two members of the Senate who are of different political parties and who are appointed by the President of the Senate.

Ø Two members of the House of Representatives who are of different political parties and who are appointed by Speaker of the House.

Ø Three members appointed by the president of the tribe.

Ø One employee of the Department of Commerce who is appointed by its director.

Ø One employee of the Attorney General’s office who is appointed by the Attorney General.

Ø One employee of the Department of Revenue who is appointed by its director.

Ø One member of the Arizona Commission on Indian Affairs who is appointed by the Governor.

Ø One member of the Navajo Tax Commission who is appointed by the President of the Navajo Nation.

Ø One member who is appointed jointly by the Speaker of the House and the President of the Senate and represents a taxpayer’s organization.

· Authorizes the legislative study committee to study tax related issues on Indian reservations.

· Requires the committee to submit a report regarding its findings by December 31, 2001 to the Governor, the President of the Senate and the Speaker of the House of Representatives.

· Repeals the act on December 31, 2001.

The strike-everything amendment to HB 2296 was adopted in the Native American Affairs Committee.

The strike-everything amendment to HB 2296 was amended in the Native American Affairs Committee as follows:

· Deletes the requirement that three members of the study committee shall be appointed by the president of the tribe.

· Requires four members to be appointed, one from each of the following tribes or nations: Gila River, Salt River, Prescott Yavapai and the Navajo Nation.

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45th Legislature

First Regular Session 3 March 1, 2001

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