Docstoc

Tax Attorney Tulsa

Document Sample
Tax Attorney Tulsa Powered By Docstoc
					Legislative Process Overview
   OSASA – Legislative Committee
              2007
       OKLAHOMA LEGISLATURE
                  House of Representatives
o   101 Members
o   2-Year Elected Terms
o   Current Breakdown: 57 Republicans / 44 Democrats
o   29 Newly Elected Representatives (2006)
o   39 Newly Elected Representatives (2004)
o   Presided Over by Speaker of the House


                              State Senate
o   48 Members
o   4-Year Staggered Elected Terms
o   Current Breakdown: 24 Republicans / 24 Democrats
o   9 Newly Elected Representatives (2006)
o   15 Newly Elected Representatives (2004)
o   Presided Over by President and Co-President Pro-Tempores
o   Lt. Governor is the President of the Senate
              OKLAHOMA LEGISLATURE
                          Legislative Salary
                             Members - $38,400 (base)
            President Pro-Tempore and Speaker - $17,932 (additional)
               Committee Chairs, Leadership - $12,364 (additional)
           All Members Receive Travel and Per Diem during Legislative Session


                          Terms of Office
 Prohibition on holding multiple offices
 A twelve-year term limit
 Years in legislative office do not need not be consecutive
 Years of service in both the Senate and the House of Representatives are added
together and included in determining the total number of legislative years in office
 In the event of a vacancy in the Legislature, the Governor issues writs of
election to fill the vacancies
               OKLAHOMA LEGISLATURE
                                Leadership
                             HOUSE OF REPRESENTATIVES




     Speaker,                  Majority Floor Leader,         Appropriations & Budget
    Lance Cargill                      Greg Piatt                Committee Chair,
                                      (R-Ardmore)                 Chris Benge (R-Tulsa)
     (R-Harrah)




   Majority Whip,                Speaker Pro Tempore,           Majority Caucus Chair,
                                 Gus Blackwell (R-Goodwell)
Rob Johnson (R-Kingfisher)                                      John Wright (R-Broken Arrow)
              OKLAHOMA LEGISLATURE
                            Minority Leadership
                                 HOUSE OF REPRESENTATIVES




                    Democratic Leader,                      Democratic Floor Leader,
                       Danny Morgan                                James Covey
                        (D-Prague)                                (D-Custer City)




Democratic Whip,                      Democratic Caucus Chair,                      Caucus Vice-Chair,
   Terry Harrison                             Ryan Kiesel                              Ryan McMullen
    (D-McAlester)                            (D-Seminole)                               (D-Burns Flat)
         SENATE POWER-SHARING AGREEMENT
1. PRESIDENT PRO TEMPORE
    Senator Mike Morgan (D-Stillwater)
     is President Pro Tempore
    Senator Glenn Coffee (R-Oklahoma City)
     is Co-President




                                                      Pro-Tempore,                          Co-President,
                                                        Mike Morgan                            Glenn Coffee
                                                        (D-Stillwater)                      (R-Oklahoma City)


2. FLOOR LEADERS
        Each party appoints a co-floor leader.
        The co-floor leaders share the responsibility for
         scheduling the daily legislative calendar.
        The co-floor leaders rotate the management of floor
         activities on a daily basis.


                                                                         Co-Floor Leader,         Co-Floor Leader,
                                                                           Charlie Laster            Owen Laughlin
                                                                            (D-Shawnee)              (R-Woodward)
        SENATE POWER-SHARING AGREEMENT


3. COMMITTEES
       Each committee has an equal numbers of Democrats and Republicans.
       Each committee has a Republican and Democratic co-chair, who share the responsibility of running
        the committee.
       Each committee chair has three bills he/she can place on the agenda without the consent of the co-
        chair.
       If legislation is reported out of committee as failing to pass, it cannot be reconsidered for the
        duration of the agreement period.


4. LENGTH OF AGREEMENT
        The agreement is effective for two years, unless there is a special election to fill a vacancy that
         changes the balance of power in the Senate.
                    LEGISLATIVE SESSION
                              Regular Session
 Legislative Session begins at noon on the first Monday in February of every odd-
  numbered year.

 However, in odd number years (years following an election) the Legislature must meet
  on the first Tuesday after the first Monday in January for the sole purpose of
  determining the outcome of the state wide-elections.

 The first session of the Legislature cannot exceed 160 days.

 The first session shall be finally adjourned by no later than 5:00 p.m. on the last
  Friday in May of each year.

 Legislatures are identified by consecutive numbers and correspond with the election of
  the members of the House of Representatives. The 2007 session was designated as
  the First Session of the 51st Legislature, the 2008 session will be the Second Session
  of the 51st Legislature.
                     EXECUTIVE BRANCH
                   Governor as Chief Executive
 Elected four-year term, two-year term limit


 Powers and Duties:
     The Governor is the head of state and chief executive for the State of Oklahoma
     Commander in Chief of the Oklahoma National Guard
     Yearly “State of the State” address to the Legislature


 Governor Brad Henry (D-Shawnee)
     Second Term as Governor
     Education and Economic Development
     “We are all Oklahomans First”
     EXECUTIVE BRANCH
Executive Branch Officials (Elected)



       Lt. Governor,    Attorney General,     State Treasurer,      Insurance
        Jari Askins     Drew Edmondson        Scott Meacham       Commissioner,
                                                                   Kim Holland




                                                                    Corporation
                                                                  Commissioners,
      State Auditor &        Labor          Superintendent of      Denise Bode
         Inspector,      Commissioner,      Public Instruction,    Bob Anthony
      Jeff McMahan        Lloyd Fields        Sandy Garrett          Jeff Cloud
                        PATH OF A BILL
                                 Preparation
 All bills must be requested and introduced by a legislator
 Bill Introduction – Begins in early December
                     – Ends in mid January



                   Where Do Bills Come From?
 Request of a government agency                                Governor
 Request of an interest group                                  Legislator’s interest
 Request of a constituent                                      Interim Study
 National model legislation
                          PATH OF A BILL
                                 First Reading
 Bill introduced by legislator
 Bill “read” into the Houser or Senate Journal
 Procedural motion – no votes required


                              Second Reading
 Preliminary action for the referral of bills to committee for discussion and debate
 Occurs the day following first reading
 By order of the Speaker or Pro-Tempore, the bill can be placed directly on the calendar
  for the consideration of the legislative body (the next legislative day)
                              PATH OF A BILL
                            Committee Assignment
 Bill assignments are determined by legislative leadership
     Senate: Floor Leaders in consultation with the President Pro-Tempores
     House: Floor Leader in consultation with the Speaker of the House

 Bills can be referred to - STANDING COMMITTEES or the
   APPROPRIATIONS COMMITTEE
     Typically, bills sent to the Appropriations Committee are those that will have implementation costs
      and impact the state budget

     Bills referred to the Appropriations Committee are assigned to subcommittees for analysis and
      discussion
     The House of Representatives has organized the entire committee system around the appropriations
      process to ensure that the fiscal impact of every bill is considered


 Legislative Committee Structure
        House:    10 full standing committees and 26 subcommittees
        Senate: 16 full standing committees and 6 subcommittees
                                            PATH OF A BILL
                     House Committee Structure & Chairs
                   COMMITTEE                                                             SUBCOMMITTEE
Appropriations & Budget                      Revenue & Taxation - Rep. Randy Terrill (R-Moore), Chair
- Rep. Chris Benge (R-Tulsa), Chair
                                             Common Education - Rep. Ann Coody (R-Lawton), Chair
Education Committee                          Higher Ed & Career Tech - Rep. Terry Ingmire (R-Stillwater), Chair
- Rep. Tad Jones (R-Claremore), Chair        Arts & Culture - Rep. Lee Denney (R-Cushing), Chair
                                             Social Services - Rep. Sally Kern (R-OKC), Chair
Human Services Committee                     Children & Families - Rep. Pam Peterson (R-Tulsa), Chair
- Rep. Ron Peters (R-Tulsa), Chair           International, Federal & Tribal Relations - Rep. Lisa Billy (R-Purcell), Chair
                                             Health - Rep. Kris Steele (R-Shawnee), Chair
Public Health Committee                      Elderly & Long-term Care - Rep. David Dank (R-OKC), Chair
- Rep. Doug Cox (R-Grove), Chair             Veterans - Rep. Gary Banz (R-Midwest City), Chair
                                             Civil Justice - Rep. Dan Sullivan (R-Tulsa), Chair \
Judiciary & Public Safety Committee          Criminal Justice & Corrections - Rep. Sue Tibbs (R-Tulsa), Chair
- Rep. Rex Duncan (R-Sand Springs), Chair    Homeland Security Subcommittee - Rep. David Braddock (D-Altus), Chair
                                             Insurance & Retirement - Rep. Jeff Hickman (R-Dacoma), Chair
Econ Dev & Financial Services Committee      Banking - Rep. Susan Winchester (R-OKC), Chair
- Rep. Ron Peterson (R-Tulsa), Chair         Industry & Labor - Rep. Paul Wesselhoft (R-Moore), Chair

Rules Committee                              Elections & Redistricting - Rep. Trebor Worthen (R-OKC), Chair
- Rep. Shane Jett (R-Tecumseh), Chair
                                             Transportation - Rep. Mike Thompson (R-OKC); Chair
General Govt & Transportation Committee      County & Municipal Government - Rep. R.C. Pruett (D-Antlers), Chair
- Rep. Guy Liebmann (R-OKC), Chair           Government Modernization, Agency Review & Admin Rules - Rep. John Wright (R-Broken Arrow), Chair
                                             Energy - Rep. Marian Cooksey (R-Edmond), Chair
Energy & Technology Committee                Telecommunications & Utility Regulation - Rep. Steve Martin (R-Bartlesville), Chair
- Rep. Dennis Adkins (R-Tulsa), Chair        Aerospace & Technology - Rep. Mike Jackson (R-Enid), Chair
                                             Agriculture & Commerce - Rep. Don Armes (R-Faxon), Chair
Natural Resources Committee                  Tourism & Recreation - Rep. Terry Hyman (D-Leon), Chair
- Rep. Dale DeWitt (R-Braman), Chair         Environment & Wildlife - Rep. Phil Richardson (R-Minco), Chair
                                                    PATH OF A BILL
                         Senate Committee Structure & Chairs
                    COMMITTEE                                                                          SUBCOMMITTEE
                                                        Education Subcommittee                               Health & Social Services Subcommittee
                                                        - Sen. Susan Paddack (D-Ada), Co-Chair               - Sen. Tom Adelson (D-Tulsa), Co-Chair
                                                        - Sen. Clark Jolley (R-Edmond), Co-Chair             - Sen. Brian Crain (R-Tulsa), Co-Chair

 Appropriations & Budget                                Gen Govt & Transportation Subcommittee               Human Services Subcommittee
 - Sen. Johnnie Crutchfield (D-Ardmore), Co-Chair       - Sen. Mary Easley (D-Tulsa), Co-Chair               - Sen. Nancy Riley (D-Tulsa), Co-Chair
 - Sen. Mike Johnson (R-Kingfisher), Co-Chair           - Sen. Randy Brogdon (R-Owasso), Co-Chair            - Sen. Patrick Anderson (R-Enid), Co-Chair

                                                        Natural Res. & Reg. Svcs. Subcommittee               Public Safety & Judiciary Subcommittee
                                                        - Sen. Randy Bass (D-Lawton), Co-Chair               - Sen. Kenneth Corn (D-Tulsa), Co-Chair
                                                        - Sen. David Meyers (R-Ponca City), Co-Chair         - Sen. Jonathan Nichols (R-Norman), Co-Chair

                                                                  STANDING COMMITTEES
Agriculture & Rural Development Committee               Business and Labor Committee                         Criminal Jurisprudence Committee
- Sen. Charles Wyrick (D-Fairland), Co-Chair            - Sen. Debbe Leftwich (D-Oklahoma City), Co-Chair    - Sen. Constance Johnson (D-OK City), Co-Chair
- Sen. Ron Justice (R-Chickasha), Co-Chair              - Sen. Harry Coates (R-Seminole), Co-Chair           - Sen. Anthony Sykes (R-Moore), Co-Chair

                                                                                                             Finance Committee
Education Committee                                     Energy & Environment Committee
                                                                                                             - Sen. Jim Wilson (D-Tahlequah), Co-Chair
- Sen. Judy Easton-McIntyre (D-Tulsa), Co-Chair         - Sen. Jay Paul Gumm (D-Durant), Co-Chair
                                                                                                             - Sen. Mike Mazzei (R-Tulsa), Co-Chair
- Sen. Kathleen Wilcoxson (R-Oklahoma City), Co-Chair   - Sen. Brian Bingman (R-Sapulpa), Co-Chair

General Government Committee                            Health and Human Resources Committee                 Judiciary Committee
- Sen. Joe Sweeden (D-Pawhuska), Co-Chair               - Sen. Andrew Rice (D-Andrew Rice), Co-Chair         - Sen. Richard Lerblance (D-Hartshorne), Co-Chair
- Sen. Cliff Aldridge (R-Midwest City), Co-Chair        - Sen. Todd Lamb (R-Edmond), Co-Chair                - Sen. James Williamson (R-Tulsa), Co-Chair

Public Safety & Homeland Security Committee             Retirement and Insurance Committee                   Rules Committee
- Sen. Roger Ballenger (D-Okmulgee), Co-Chair           - Sen. John Sparks (D-Norman), Co-Chair              - Sen. Sean Burrage (D-Claremore), Co-Chair
- Sen. Don Barrington (R-Lawton), Co-Chair              - Sen. Bill Brown (R-Broken Arrow), Co-Chair         - Sen. Mike Shulz (R-Altus), Co-Chair

Tourism & Wildlife Committee                            Transportation Committee                             Veterans & Military Affairs Committee
- Sen. Earl Garrison (D-Muskogee), Co-Chair             - Sen. Earl Garrison (D-Muskogee), Co-Chair          - Sen. Tom Ivester (D-Sayre), Co-Chair
- Sen. John Ford (R-Bartlesville), Co-Chair             - Sen. John Ford (R-Bartlesville), Co-Chair          - Sen. Jim Reynolds (R-Oklahoma City), Co-Chair.
                             PATH OF A BILL
                             Committee Hearing
 Committee hearings often offer opportunities for supporters and opponents of
  legislation to have their voices heard about the issue.
 Bills are considered by committees only if put on the agenda by the chair(s).
 Bills can be changed through amendments. A substantial change to a bill is
  rewritten as a “Committee Substitute.”
 Bills are reported from the committee(s), with recommendations
     If the bill is not heard or it fails to receive a simple majority vote, it is said to “die in
      committee.”
     If the bill received a “do pass” motion and secured a majority vote of the committee
      members, the bill is printed and placed on the general order for consideration by the full
      body of the chamber.
 Bills assigned to the Appropriations Committee must be approved by the
  subcommittee and the full committee before advancing.
                       PATH OF A BILL
                           Third Reading
 From committee, bills are placed on General Order and then brought up for a
  third reading for the full body of the chamber.
 At this stage, bills are subject to further discussion, debate, and
  amendments. Substantial changes to a bill is rewritten as a “Floor
  Substitute.” House rules require that Floor Substitutes be submitted 48
  hours prior to a bill’s hearing.
 All bills advance if they receive a simple majority of votes. Emergency
  Clauses attached to bills and measures that change the constitution require
  2/3rds majority vote.
 All bills have titles. If members “Strike the Title,” the bill becomes
  “defective” or “crippled.” This action slows down the progress of a bill and
  ensures that it receives further consideration. This mostly happens to bills
  containing financial impacts to the state.
 Bills that pass are transmitted to the other chamber.
                            PATH OF A BILL
                             Opposite Chamber
 Following successful passage of a bill in its chamber of origin, it becomes
  “engrossed,” and sent to the opposite chamber.
 Bills advance through the same process of First Reading, Second Reading,
  committee consideration, and Third Reading as in the original chamber.
     There are some variations in the procedures used by each chamber as specified by the
      House and Senate Rules.
     Bills can have their titles stricken during this process.
     For bills that already have stricken titles, the chamber will “Strike the Enacting Clause,”
      which further ensures that the bill will not advance without further consideration by both
      chambers.
 If bills pass the opposite chamber unchanged, it becomes “enrolled” and is
  sent to the Governor for his/her action.
 If bills are amended in any way, they are returned to the original chamber for
  additional consideration.
                              PATH OF A BILL
                                 After Third Reading
 Once the bill returns to the original chamber, the author can:
      Move to accept the amendments. If approved by a vote of the chamber, it is moved to Fourth
       Reading and Final Passage under the same rules as Third Reading.
      Move to reject the amendments and send the bill to conference committee.

 Bills with stricken titles and/or enacting clauses must be sent to a conference committee to
  advance further.



                               Conference Committee
 Bills must be assigned a conference committee for it to advance.
 Committees contain at least three members assigned by House and Senate leadership.
 Appropriations bills and bills with budgetary impacts may be referred to the General
  Conference Committee on Appropriations (GCCA).
 Other than GCCA, few conference committees actually meet.
 Working with their colleagues, lobbyists, advocates, and state agency personnel, key leaders
  assigned to the conference committee work out the details of the bill.
                           PATH OF A BILL
                  Conference Committee Reports
 A Conference Committee can:
      Accept the amendments from both houses.
      Reject the amendments of both houses and propose a Conference Committee Substitute.
      Conference Committee Substitutes can often bear little resemblance to the original
       legislation proposed. They often contain language defeated in committee or on the floor
       of a chamber.

 Action taken by a Conference Committee results in a Conference Committee Report
  (CCR). The report must gain a majority of signatures from members assigned to the
  committee from each chamber.

 CCRs must lay over in the House 36 hours before it can be considered. Exception: final
   days of Session or suspension of the rules.

 CCRs are submitted to a vote of the originating chamber first. Reports can be
  approved or rejected, but not amended.

 If a CCR is rejected, another conference may be requested with the same or different
  members appointed by the two chambers.
                              PATH OF A BILL
                            Action by the Governor
 An enrolled bill approved by both chambers is transmitted to the Governor. The
  Governor can do the following:
      Sign the bill into law within five days.
      Allow the bill to become law by taking no action within five days when the legislature is in
         session.
      Veto the entire bill. The legislature can override the Governor by a 2/3rds majority vote (68
         votes from the House and 32 from the Senate). If the bill contains an emergency clause, the
         veto must be overridden by a 3/4ths majority vote (76 votes from the House and 36 from the
         Senate).
      Line-item veto spending items in appropriations bills. Such vetoes are similarly subject to
         being overridden by the legislature.
      Following legislative adjournment, the Governor has fifteen days to sign the bill, veto a bill,
         or exercise a “pocket veto” by taking no action.
Governor Brad Henry
                             BUDGET PROCESS
                                Revenue and Budget
 The legislature appropriates for the upcoming fiscal year (July1 to June 30).

 Constitutional Taxpayer Protections:
      Constitutional requirement for a balanced budget.
      Tax increases must be approved by a 3/4ths vote of the legislature or a vote of the people.
      Annual limit on appropriations increases are set to 12% plus inflation.

 Appropriation totals are based on projected revenue as certified by the Equalization
  Board in December (preliminary) and in February (Final).
        The Equalization Board is constitutional body consisting of:
            o Governor
            o Lt. Governor                                              o Attorney General

            o State Auditor & Inspector                                 o President of the Board of Agriculture

            o State Treasurer                                           o Superintendent of Public Instruction



       Board projects upcoming revenue for the year for each appropriated fund based on estimates of
         tax collections.
                                 BUDGET PROCESS
                                Budget Process Timeline
  January          February                    March                   April                  May                     June
                                                     Legislature in Session

Governor Submits                           Legislative Review of State Agency Budgets                            State agencies
  the Executive                              Passage of Budgets for State Agencies                               submit budget
  Budget to the                                                                                                 work program to
 Oklahoma State       Final Review of                                                                            Office of State
                   Available Revenue for
 Legislature for   Expenditure by State
                                                                                                                   Finance for
  Consideration      Legislature by the                                                                             approval
                       State Board of
                        Equalization

    July              August               September                 October              November              December
                                                                              OSF Reviews State Agency Budget Requests

    July 1                                   State agencies
                                                                                                                    Preliminary
                                             submit budget
 Beginning of                                request to the
                                                                                                               Certification of State
                                                                                                               Revenue by the State
the New Fiscal                               Office of State                                                   Board of Equalization
     Year                                       Finance                                                            for next year
                                                       BUDGET PROCESS
                                                                                Tax Collections
  STATE REVENUE
              Five Largest Sources account for Over 85% of all Revenue:
                     Income Tax (Individual)                                                                      General Sales Tax

                     Gross Production Tax (Severance)                                                             Motor Vehicle Tax

                     General Sales Tax                                                                            Motor Fuels Tax
$6,000,000


$5,000,000


$4,000,000


$3,000,000


$2,000,000


$1,000,000


       $0
             1982    1983   1984    1985     1986      1987      1988     1989   1990    1991     1992   1993     1994      1995   1996    1997     1998      1999     2000    2001   2002   2003   2004


                                   General Sales Tax          Motor Fuels Tax     Motor Vehicle Tax      Income Tax (individual)     Income Tax (Corporate)          Severance Tax
                         BUDGET PROCESS
                          Appropriating Revenue
 The largest fund subject to appropriations is the General Revenue Fund.

 Other major funds have restricted purposes.

 The legislature cannot appropriate more than 95% of certified funds for the upcoming
  year. This allows for budgetary cushion in case of a revenue shortfall.

 Some funds are not certified and the legislature can appropriate 100% of the projected
  revenues.

 During the fiscal year, if revenues meet expectations, the 5% reserve is deposited into the
  Cash Flow Reserve Fund and is available for appropriation.
                           BUDGET PROCESS
                                        State Budget
 Three main funding sources pay for government operations and programs:
      State Appropriated Funds,
      Federal Funds, and
      Revolving Funds (fees, millage, co-pays, etc).


 State agencies combine funding streams and sources.

 State agencies are either appropriated or non-appropriated.
      Non appropriated agencies are funded through fees, assessments, contributions, etc. (examples:
         Oklahoma Public Employees Retirement System, State Banking Department, Board of Nursing, and
         others).
                                BUDGET PROCESS
                    State Appropriations by
             Legislative Appropriations Subcommittee
                     Natural
Government          Resources   Other                                 Amount
Operations             2%        0%
                                             State Appropriations
    7%                                                              ($ Million)
                                             Education              $3,572.7
         Human                               Health & Social        $1,053.2
         Services                            Services
           10%

    Public Safety
                                             Public Safety            $729.8
                                 Education
        11%                        54%       Human Services           $672.7
       Health & Social                       Government
                                                                      $448.2
          Services                           Operations
            16%
                                             Natural Resources        $146.1
                                             Other                     $15.1
                              BUDGET PROCESS
              State Appropriations by State Agency

                             Corrections, 7%                                  10 Largest Agencies - 88%
                                               Transportation, 5%             Common Education
                   DHS, 8%                           Mental Health, 3%        Higher Education
       OHCA
     (Medicaid),                                      Career & Tech Ed, 2%    Health Care Authority
        10%                                             Juv. Affairs, 2%      Department of Human Services
                                                          Public Safety, 1%   Department of Corrections
                                                                              Department of Transportation
Higher Ed, 15%                            All Other
                                                                              Mental Health Department
                                          Agencies,
                                            12%                               Career & Technology Education
                                                                              Juvenile Affairs
           Common Ed, 36%                                                     Public Safety


                                                                              All Other Agencies - 12%
                                                                              75 State Agencies
              LEGISLATIVE RESOURCES

                         Helpful On-Line Resources
 Oklahoma Legislature Home Page:               www.LSB.STATE.OK.US

         o   Link to House and Senate Homepages
         o   Check Legislation – status, wording, intent, etc
         o   Search OK Statutes and Constitution
         o   Glossary of Legislative Terms

 State Homepage:                                www.OK.gov
FOR MORE INFORMATION:
   www.OSASA.org

				
DOCUMENT INFO
Shared By:
Categories:
Stats:
views:19
posted:11/14/2010
language:English
pages:31
Description: Tax Attorney Tulsa document sample