Florida Taxation and Budget Reform Commission

The Florida Taxation and Budget Reform Commission is a state commission of Florida established by the Florida Constitution to examine the state's budgetary process, revenue needs, expenditure processes, and tax structure. The commission also oversees governmental productivity and efficiency.
The commission was formed as the successor to the Florida Tax Commission, established during the tenure of Governor Bob Graham.

Structure

Membership

The commission has 25 appointed members:

11 members appointed by the governor and who are not current members of the Florida Legislature
Seven members appointed by the speaker of the House and who are not current members of the state legislature
Seven members appointed by the president of the Senate and who are not current members of the state legislature
Four non-voting ex-officio members who are current members of the state legislature:
* Two appointed by the speaker of the House
* Two appointed by the president of the Senate

Responsibility

The Florida Constitution requires the TBRC to convene every 20 years on the following schedule: 2007, 2027, 2047, 2067, and so on.

The commission is charged with examining

The state budgetary process
State revenue needs and expenditure processes
The appropriateness and efficiency of the state's tax structure
The state's revenue-raising capabilities
The state's constitutional limitations on taxation and expenditures

The commission must review policies related to the government's ability to tax and fund governmental operations over the next 20-year period and determine methods for raising revenue for the state. The commission is charged with reviewing the state's comprehensive planning, budgeting, and needs assessment processes and determining "whether the resulting information adequately supports a strategic decision-making process."