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SJ0013 • 2023

Legislative and executive authority-taxation and spending.

A JOINT RESOLUTION to amend the Wyoming Constitution to specify that the power and control of taxation and spending belongs to the legislative department and the executive department as specified.

Education
Did Not Pass

The latest official action shows that this bill did not move forward in that session.

Sponsor
Senator Laursen, D
Last action
2023-02-06
Official status
inactive
Effective date
3/1/2023

Plain English Breakdown

The exact impact on public school funding formulas and judicial oversight remains uncertain if the bill were to pass.

Amending Wyoming Constitution for Taxation and Spending

This resolution proposes changing the Wyoming Constitution to specify that the power of taxation and spending belongs to the legislative department and the executive department, with certain delegations allowed.

What This Bill Does

  • Adds a new section in the Wyoming Constitution stating that only the legislative and executive departments can control taxation and spending.
  • Allows the legislature to delegate local taxing and spending powers to political subdivisions if their elected officials serve terms of four years or less.
  • Permits the legislature to delegate debt payment tasks as ministerial duties, with courts able to enforce these duties.
  • Requires the legislature to create a funding formula for public school operating costs that is subject to judicial review for constitutionality.

Who It Names or Affects

  • The legislative and executive branches of Wyoming's state government
  • Political subdivisions in Wyoming if given local taxing and spending powers

Terms To Know

ministerial task
A duty that must be performed by a public official without using discretion or judgment.
judicial review
The process where courts examine laws and actions to ensure they comply with the constitution.

Limits and Unknowns

  • This bill did not pass in its session, so it has no current legal effect.
  • It is unclear how this amendment would affect existing state laws if passed.
  • The exact impact on public school funding formulas and judicial oversight remains to be seen.

Bill History

  1. 2023-02-06 Senate

    S COW:S Did not consider for COW

  2. 2023-02-01 Senate

    S Placed on General File

  3. 2023-02-01 Senate

    S03 - Revenue:Recommend Do Pass 3-1-1-0-0

  4. 2023-01-24 Senate

    S Introduced and Referred to S03 - Revenue

  5. 2023-01-24 Senate

    S Received for Introduction

  6. 2023-01-21 LSO

    Bill Number Assigned

Current Bill Text

Read the full stored bill text
23LSO-0677
2023
STATE OF WYOMING
23LSO-0677
Numbered
2.0

Senate Joint Resolution NO. SJ0013

Legislative and executive authority-taxation and spending.

Sponsored by: Senator(s) Laursen, D and Scott and Representative(s) Heiner

A JOINT RESOLUTION

for

A JOINT RESOLUTION to amend the Wyoming Constitution to specify that the power and control of taxation and spending belongs to the legislative department and the executive department as specified.

BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF WYOMING,
two-thirds of all the members of the two houses, voting separately, concurring therein:

Section 1.

The following proposal to amend the Wyoming Constitution by creating Article 2, Section 2 is proposed for submission to the electors of the State of Wyoming at the next general election for approval or rejection to become valid as a part of the Constitution if ratified by a majority of the electors at the election:

Article 2, Section 2. Control of taxation and spending.

The power of taxation and spending is reserved to the people and to the legislative department and the executive department. The legislature may by law delegate local taxing and spending power to political subdivisions, provided that the power of taxation and spending is exercised by persons whose elected term of office does not materially exceed four (4) years. For the creation of debt authorized by this constitution, the legislature may by law delegate the payment of debt service and the establishment of taxation rates to accomplish that service to others as a ministerial task, and the judicial department may enforce the performance of these duties. For the operating costs of the public schools, the legislature shall provide a formula for funding, and that formula is subject to judicial review for constitutional compliance. The legislature shall fund the formula by appropriation and the amount of this appropriation shall not be subject to judicial review. In the event the appropriation is insufficient to fund the spending provided by the formula, the spending shall be reduced by a uniform percentage.

Section 2.

That the Secretary of State shall endorse the following statement on the proposed amendment:

The Wyoming Constitution divides the powers of government into three branches: the legislative, executive and judicial branches. No branch can exercise any powers properly belonging to the other branches unless the Constitution expressly permits it.

This amendment would expressly provide that the power of taxation and spending belongs only to the legislative and executive branches of state government. The amendment would allow the legislature to delegate taxation and spending authority to political subdivisions and would allow the legislature to delegate the payment of debt service and taxation for paying debt, with the judiciary authorized to enforce duties associated with debt payment. For funding operational costs of public schools, the legislature would be required to develop a funding formula, which would be subject to judicial review. The amount of any appropriation based on the formula would not be subject to judicial review. If the legislature's appropriation would be insufficient to fund the spending provided by the formula, then expenditures would be reduced uniformly.

(END)

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