SJ0010 • 2025

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.

Budget Education Taxes

Did Not Pass

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

Sponsor: Senator Laursen, D
Last action: 2025-02-10
Official status: inactive
Effective date: 3/1/2025

Plain English Breakdown

The official source material does not provide specific details on the implementation of delegated taxing and spending powers by political subdivisions or the calculation method for uniform percentage reductions in school funding.

Amending Wyoming Constitution on Taxation and Spending

This resolution proposes an amendment to the Wyoming Constitution that specifies the legislative and executive branches have control over taxation and spending, with certain limitations.

What This Bill Does

Proposes a constitutional amendment stating that the power of taxation and spending belongs to the people, the legislative department, and the executive department.
Allows the legislature to delegate local taxing and spending powers to political subdivisions for up to four years.
Permits the legislature to delegate debt payment tasks to the executive branch as ministerial duties.
Requires the legislature to provide a funding formula for public schools that is subject to judicial review, but limits judicial oversight over the actual appropriation amount.

Who It Names or Affects

The people of Wyoming
The legislative and executive branches of Wyoming's state government

Terms To Know

Ministerial task: A routine administrative duty that must be performed according to established rules.
Judicial review: The process by which courts examine the actions of government bodies and officials for compliance with laws and the constitution.

Limits and Unknowns

The bill did not pass in its session.
It is unclear how political subdivisions would implement delegated taxing and spending powers.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SJ0010SS001

Standing Committee • Senate Revenue Committee

Failed

Plain English: The amendment changes part of Wyoming's Constitution by specifying that the power to tax and spend belongs to both the legislative and executive departments.

Removes existing language about taxation and spending powers.
Adds new language stating that these powers belong to the people, the legislative department, and the executive department.
Specifies that the legislature will provide a funding formula for schools which can be reviewed by courts, but the actual funding of this formula cannot be reviewed by courts.

The exact details about how the powers are divided between the legislative and executive departments are not specified in the amendment text.
It is unclear what specific changes will occur beyond the outlined constitutional amendments.

Bill History

2025-02-10 Senate
S COW:Failed 9-21-1-0-0
2025-02-07 Senate
S Placed on General File
2025-02-07 Senate
S03 - Revenue:Recommend Amend and Do Pass 3-2-0-0-0
2025-01-29 Senate
S Introduced and Referred to S03 - Revenue
2025-01-28 Senate
S Received for Introduction
2025-01-27 LSO
Bill Number Assigned

Current Bill Text

Read the full stored bill text

25LSO-0246
2025
STATE OF WYOMING
25LSO-0246
Numbered
2.0

Senate Joint Resolution NO. SJ0010

Legislative and executive authority-taxation and spending.

Sponsored by: Senator(s) Laursen, D, Biteman, McKeown and Smith, D and Representative(s) Allemand, Bear, Haroldson, Locke and Wharff

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.

(a)

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 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 the executive branch as a ministerial task, and the judicial department may enforce the performance of these duties.

(b)

Notwithstanding any other provision of this constitution, for the operating costs of the public schools, the legislature shall provide a formula for funding, and that formula shall be 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 shall 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 ministerial tasks to the executive branch, with the judicial branch authorized to enforce the performance of those delegated duties. 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 is insufficient to fund the spending provided by the formula, then expenditures for school funding would be reduced uniformly.

(END)

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