HomeMy WebLinkAboutResolutions - 1985.04.18 - 11057March 14th, 1085
Miscellaneous Resolution # 85093
By: Betty J. Fortino, County Commissioner, District #5
In re: Opposition to the Elimination of Deductibility of Non-Business State
and Local Taxes from Income Subject to Federal Income Tax
THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Mr. Chairperson, Ladies and Gentlemen:
WHEREAS the United States Congress, through amendments to the 1983
Local Government Assistance Act, directed the U. S. Department of Treasury
to undertake a study of revenue sharing and several related issues, which
included the elimination or partial elimination of the deductibility of non-
business state and local taxes from income subject to federal income tax; and
WHEREAS the U. S. Department of Treasury, in a separate action,
included a provision for elimination of all or part of the deductibility of state
and local taxes in their recommmended Federal Tax Simplification Plan; and
WHEREAS the federal government, as part of their rationale for this
action, is now considering this deductibility provision in the Internal Revenue
Code as a $30 billion subsidy of state and local governments; and
WHEREAS the primary purpose of this provision in the Internal Revenue
Code, which allows the deduction of state and local tax from income subject
to federal income tax, is to avoid tax on taxes or double taxation of U. S.
citizens; and
WHEREAS the impact of deductibility on the decisions of state and local
governments to raise or lower taxes is minimal.
NOW THEREFORE BE IT RESOLVED that the Oakland County Board of
Commissioners opposes the elimination of all or any part of the state and
local tax deductibility provisions in the Federal Internal Revenue Code.
BE IT FURTHER RESOLVED that we convey to the President and the
Congress our position that this deductibility provision in the Internal Revenue
Code protects the right of U. S. Citizens against double taxation and does
not constitute a subsidy to state and local governments.
MR. CHAIRPERSON, I move the adoption of the foregoing resolution.
April 18, 1985
O lsen, Chairperson
the Elimination of
Taxes from Income
REPORT
BY: GENERAL GOVERNMENT COMMITTEE-John E.
RE: Miscellaneous Resolution #85093, Opposition to
Deductibility of Non-Business State and Local
Subject to Federal Income Tax
TO THE OAKLAND COUNTY BOARD OF COMMISSIONERS
Mr. Cha i rperson, Ladies and Gentlemen:
The General Government Committee, having reviewed Miscellaneous
Resolution #85093, reports with the recommendation that the resolution be adopted
with the following amendments:
(1) Add the words "the taxing of amounts paid into the FICA
tax, and" to the title to read,"Opposition to the Taxing of Amounts
Paid Into the FICA Tax and the Elimination of Deductibility of Non-
Business State and Local Taxes from Income Subject to Federal
Income Tax."
(2) Add the words "the taxing of amounts paid into the FICA
tax, and" to the NOW THEREFORE BE IT RESOLVED paragraph
to read, "that the Oakland County Board of Commissioners opposes
the taxing of amounts paid into the FICA tax and the elimination
of all or any part of the state and local tax deductibility provisions
in the Federal Internal Revenue Code."
Mr. Chairperson, on behalf of the General Government Committee,
I move the acceptance of the foregoing report.
GENERA GOVERNMENT COMMITTEE
18th day of
ALLEN
Counity Clerk/Register of Deeds
April 19 85
#85093 April 18, 1985
Moved by Olsen supported by Skarritt the report be accepted.
A sufficient majority having voted therefor, the report was accepted.
Moved by Olsen suppOrted by Fortino, the resolution (containing the amendments
recommended) beHadopted.
AYES: Doyon, Fortino, Gosling, Hassberger, Hobart, R. Kuhn, S. Kuhn, Lanni,
Law, McConnell, McDonald, McPherson, Moffitt, Moore, Nelson, Olsen, Page, Perinoff,
Pernick, Rewold, Skarritt, Webb, Wilcox, Caddell, Calandro. (25)
NAYS: None. (0)
A sufficient majority having voted therefor, the resolution (containing the
amendments recommended) was adopted.
STATE OF MICHIGAN)
COUNTY OF OAKLAND)
I, Lynn D. Allen, Clerk of the County of Oakland and having a seal,
do hereby certify that I have compared the annexed copy of
Miscellaneous Resolution adopted by the Oakland County Board of Commissioners at
their meeting held on April 18, 1985
with the orginial record thereof now remaining in my office, and
that it is a true and correct transcript therefrom, and of the
whole thereof.
In Testimony Whereof, I have hereunto set my hand and affixed the
seal of said County at Pontiac, Michigan
this