HOUSE BILL REPORT

                  HB 1514

             As Reported By House Committee On:

                           Finance

Title:  An act relating to reorganization of Titles 82 and 84 RCW.

Brief Description:  Directing the department of revenue to prepare legislation to reorganize Titles 82 and 84 RCW.

Sponsors:  Representatives Hymes, Dickerson, Costa, D. Schmidt, Hargrove, Romero, Poulsen, B. Thomas, Regala, R. Fisher, Benton, Wolfe, Ogden and Conway.

Brief History:

  Committee Activity:

Finance:  2/9/95, 2/14/95 [DPS].

HOUSE COMMITTEE ON FINANCE

Majority Report:  The substitute bill be substituted therefor and the substitute bill do pass.  Signed by 12 members:  Representatives B. Thomas, Chairman; Boldt, Vice Chairman; Carrell, Vice Chairman; Morris, Ranking Minority Member; Dickerson, Assistant Ranking Minority Member; Hymes; Mason; Mulliken; Pennington; Schoesler; Sheldon and Van Luven.

Staff:  Bob Longman (786-7139).

Background:  Many tax statutes are difficult to read.

Summary of Substitute Bill:  The Department of Revenue is directed to prepare legislation that reorganizes and rewrites Titles 82 and 84 of the RCW.  The department must use generally accepted methods of clear writing, without changing the meaning of the statutes.  An oversight committee will review proposed legislation to assure that policies are made more clear but policy content is not changed.  The committee will consist of two members of the House of Representatives, two members of the Senate, and representatives of local government, the business community, the attorney general's office, and other affected groups as necessary.  The draft legislation will be submitted to the 1997 Legislature.

Substitute Bill Compared to Original Bill:  The substitute bill adds an oversight committee.  

Appropriation:  None.

Fiscal Note:  Requested on January 27, 1995.

Effective Date of Substitute Bill:  Ninety days after adjournment of session in which bill is passed.

Testimony For:  The fiscal impact of this bill is offset by simplifying the tax laws so that they are understandable to the taxpayer.

Testimony Against:  None.

Testified:  Clair Hesselholt, Department of Revenue.