There are five basic legal forms of business structures found in the United States: C corporations, S corporations, sole proprietorships, partnerships, and Limited Liability Companies (LLCs). In order to understand...
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- Tax References in Governors' State of the State Addr...
Tax References in Governors' State of the State Addresses
Governing magazine has a great webpage linking to each Governor's State of the State address for 2013. I just went through them (some have yet to be given), and below summarize references to tax proposals from each speech.
- Alaska Gov. Sean Parnell (R) proposed revising oil taxes to be based on production rather than spending, and cutting unemployment insurance taxes to reduce reserves.
- Arizona Gov. Jan Brewer (R) pointed to the coming expiration of a 2010 sales tax increase in May, and urged implementation of a commission’s recommendations for better local sales tax uniformity.
- Arkansas Gov. Mike Beebe (D) urged complete repeal of the sales tax on groceries.
- California Gov. Jerry Brown (D) urged spending restraint following the passage of new Proposition 30 taxes and referenced the state’s sales tax agreement with Amazon.com.
- Colorado Gov. John Hickenlooper (D) called for reforming constitutional rules relating to fiscal policy.
- Connecticut Gov. Dan Malloy (D) referenced his tax increases from two years ago.
- Delaware Gov. Jack Markell (D) said that taxes should remain low but should not be unaffordable. (He since proposed making permanent a series of temporary tax increases scheduled to end in 2014.)
- Georgia Gov. Nathan Deal (R) referenced a modest tax change bill approved last year, and quoted Tax Foundation data on tax collections.
- Hawaii Gov. Neil Abercrombie (D) defended reforms to green energy tax credits, advocated an increase to the real estate transfer tax, and urged greater pursuit of unpaid tax bills.
- Idaho Gov. Butch Otter (R) criticized the state’s new jobs tax credit as too complex and urged passage of a simplified version. He also called for elimination of the state’s personal property taxes (tax on business assets).
- Indiana Gov. Mike Pence (R) proposed a 10 percent across-the-board reduction in income taxes.
- Iowa Gov. Terry Branstad (R) called for replacing local property taxes with shifted state aid.
- Kansas Gov. Sam Brownback (R) praised income tax reductions passed last year, and called for cutting the rate further to 3.5 percent, and eventually, zero.
- Massachusetts Gov. Deval Patrick (D) called for increasing the income tax from 5.25% to 6.25% and reducing the sales tax from 6.25% to 4.5%, with the additional revenue dedicated to transportation.
- Michigan Gov. Rick Snyder (R) referenced recently enacted personal property tax reform, severance tax reform, and unemployment insurance tax reform.
- Nebraska Gov. Dave Heineman (R) referenced Nebraska’s Tax Foundation rankings and called for sales tax broadening to pay for income tax reductions.
- Nevada Gov. Brian Sandoval (R) called for further reductions to the state payroll tax.
- New Jersey Gov. Chris Christie (R) noted several times that he has not increased taxes.
- New York Gov. Andrew Cuomo (D) called for the creation of tax-free “innovation hotspot” zones.
- Oregon Gov. John Kitzhaber (D) called for reviewing tax credits, incentives, and deductions.
- South Carolina Gov. Nikki Haley (R) recommended eliminating one income tax bracket and promised to oppose a gasoline tax increase.
- Vermont Gov. Peter Shumlin (D) proposed replacing the state Earned Income Tax Credit (EITC) with a child care tax credit.
- Washington Gov. Jay Inslee (D) proposed a research & development tax credit.
- Wisconsin Gov. Scott Walker (R) announced he will unveil an income tax reduction plan as part of his budget proposal.
- Wyoming Gov. Matt Mead (R) called for refilling the state rainy day fund and increasing the gasoline tax.
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