HD19 - The Advisability of a Tax Amnesty Program

  • Published: 1986
  • Author: General Assembly. Joint Subcommittee
  • Enabling Authority: House Joint Resolution 269 (Regular Session, 1985)

Executive Summary:
The joint subcommittee was established by Delegate G. Steven Agee's House Joint Resolution No. 269 passed by the 1985 Session of the General Assembly. The charge of the joint subcommittee was to study the advisability of establishing a tax amnesty program in the Commonwealth and to submit its recommendations to the 1986 Session of the General Assembly. The joint subcommittee elected Delegate Warren G. Stambaugh as chairman.

The joint subcommittee has examined the merits of a tax amnesty program and presents this report which contains its findings and recommendations. The joint subcommittee has gathered, during the course of its study, a large amount of information regarding the components of tax amnesty programs in other states. The joint subcommittee believes this information and the subcommittee's report will help to place the issues into better perspective.