HOUSE concurrent RESOLUTION 116

(By Nelson, Ambler, Butler, Cooper, Dean, Ellington, Espinosa, Frich, Gearheart, Harshbarger, Hartman, Householder, Kelly, Maynard, McGeehan, C. Miller, Moye, Paynter, Shott, Sobonya, Westfall, Wilson, and Zatezalo)

[Introduced March 10, 2018, Originating in the Committee on Finance]

Requesting that the Joint Committee on Government and Finance study the impact on states that require a legislative supermajority to enact tax increases or impose new taxes.

Whereas, The West Virginia Constitution does not require a legislative supermajority vote to pass tax increases or to impose new taxes; and

Whereas, Some other states do require a legislative supermajority vote to pass tax increases or to impose new taxes; and

Whereas, among the several states that require a legislative supermajority vote to pass tax increases or to impose new taxes, there is an array of unique approaches to the requirement. For example, requirements among the states may dictate either a three-fifths, two-thirds or three-fourths majority vote in both chambers to pass tax increases or impose new taxes; they may limit the requirement to only certain types of taxes, or only to certain sessions of their legislatures; or they may include related provisions requiring statewide votes or sunset provisions; and

Whereas, Legislation proposing to amend the West Virginia Constitution to require a legislative supermajority vote to pass tax increases or to impose new taxes has been introduced for this Legislature’s consideration during its current and recent sessions; and

Whereas, During its consideration of these proposed resolutions, the Legislature would benefit from information about the impact of supermajority limitations in the states that impose them, about whether there is a best practice among the states that take differing approaches to imposing the restriction, and other germane matters; now, therefore, be it

Resolved by the House of Delegates:

That the Joint Committee on Government and Finance is hereby requested to study the form, conditions and impact of legislative supermajority requirements on votes to pass tax increases or to impose new taxes in place in other the states; and, be it

Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2019, on its findings, conclusions, and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it

Further Resolved, That the expenses necessary to conduct this study, to prepare a report, and to draft necessary legislation, be paid from legislative appropriations to the Joint Committee on Government and Finance.