Senate Joint Resolution No. 103 of the 1977 Session of the General Assembly directed a joint subcommittee of the House and Senate Finance Committees to study the feasibility of providing tax incentives to businesses awarding contracts to facilities serving the handicapped. 

Pursuant to this directive, the following were appointed to serve on the Subcommittee: Senator Adelard L. Brault, Chairman; Senator Howard P. Anderson; Senator Herbert H. Bateman; Senator Clive L. DuVal, II; Senator Omer L. Hirst; Senator William F. Parkerson, Jr.; Delegate David G. Brickley; Delegate Warren G. Stambaugh.

The Division of Legislative Services made facilities and the following staff available to the Committee to carry out the study directives: Louis Joseph Fortier, John A. Garka, E. M. Miller. Jr., and Jill M. Pope. The Subcommittee held several meetings at which time persons knowledgeable in sheltered workshop management, persons involved in State and local procurement and representatives of management from the private business sector gave the Subcommittee information. The Subcommittee also had input from other various State agencies. Incentive programs available in all states and applicable federal legislation was also reviewed and discussed.