The Indiana Chamber’s Bill Waltz testified today on Senate Bill 438 – State and Local Tax Issues, authored by Sen. Brandt Hershman (R-Buck Creek). The Chamber supports various provisions and the general intent of this Department of Revenue bill, but also opposes other aspects at this time.
The Chamber generally supports the effort in this bill to clarify a number issues and ease administrative burdens for both the Department of Revenue and taxpayers. However, there are several new provisions that still need work in order to be confident that the language will fulfill the apparent intentions.
The Chamber has serious reservations regarding attorney-client and deliberative process privilege provisions as written. Additionally, the Chamber opposes changing the Tax Court’s standard of review of the state Department of Revenue decisions.
This is a very complicated bill and our position will be adjusted as amendments are made; our support and opposition will match the degree that our concerns are addressed.