A. As used in this section:

1. “Revenue collections” means the amount of revenue estimated to have been collected and expected to be collected by the state beginning on July 1, 2010, and ending before January 1, 2015, from sales tax, motor vehicle taxes and fees, vehicle excise tax and motor fuel tax from all taxpayers who receive salary or compensation in any form other than retirement benefits from the United States as a member of any component of the Armed Forces of the United States or as the dependent of such member;

2. “Revenue reductions” means the amount of income tax revenue which is exempt pursuant to subparagraph b of paragraph 5 of subsection E of Section 2358 of Title 68 of the Oklahoma Statutes.

B. 1. There is hereby created until December 1, 2014, the Special Committee on Soldier Relief. The special committee shall conduct a comprehensive multi-year review of the amount of state tax revenue generated by members of the armed forces and their families who are Oklahoma residents.

2. The special committee shall be comprised of the following:

a.each of the members of the Veterans and Military Affairs Committee of the Oklahoma House of Representatives,

b.each of the members of the Veterans and Military Affairs Committee of the Oklahoma State Senate,

c.two members of the Oklahoma Senate who do not serve on the Senate Veterans and Military Affairs Committee, appointed by the President Pro Tempore of the Senate,

d.two members of the Oklahoma House of Representatives who do not serve on the House Veterans and Military Affairs Committee, appointed by the Speaker of the Oklahoma House of Representatives,

e.one member appointed by the President Pro Tempore of the Senate who shall represent the United States Armed Forces recruitment efforts in the State of Oklahoma, and

f.one member appointed by the Speaker of the Oklahoma House of Representatives who shall represent the Oklahoma Military Department, Oklahoma National Guard or reserve forces serving in Oklahoma;

D. The task force shall:

1. Estimate the amount of revenue collected and expected to be collected by the state beginning on July 1, 2010, and ending before January 1, 2015, from sales tax, motor vehicle taxes and fees, vehicle excise tax and motor fuel tax from all taxpayers who receive salary or compensation in any form other than retirement benefits from the United States as a member of any component of the Armed Forces of the United States; provided, where such data has not yet become available or is available only through projections, estimates shall be provided and noted as such and methodology shall be provided;

2. Review all available data from the United States Department of Defense, the Oklahoma Tax Commission and any other government-generated data on the number of individuals recruited in Oklahoma, the number of such individuals who claim Oklahoma as their home of record, and the number of those recruited here who do not claim Oklahoma as their home of record;

3. Review any additional data and information which the Committee considers relevant to the development of an estimate of the amount of state tax revenue collected as the result of members of any component of the Armed Forces of the United States claiming Oklahoma as their home; and

4. Submit a report by December 1, 2014, to the State Board of Equalization. The report shall include findings and recommendations regarding the impact of members of any component of the Armed Forces of the United States in Oklahoma on state tax revenue collections and expected collections between July 1, 2010, and January 1, 2015.

E. Members of the task force shall receive no compensation for serving on the task force, but shall receive travel reimbursement as follows:

1. State employees who are members of the task force shall be reimbursed for travel expenses incurred in the performance of their duties by their respective agencies in accordance with the State Travel Reimbursement Act;

2. All other task force members shall be reimbursed by the appointing authority for travel expenses incurred in the performance of their duties in accordance with the State Travel Reimbursement Act; and

3. Legislative members shall be reimbursed in accordance with Section 456 of Title 74 of the Oklahoma Statutes.

F. The Special Committee on Soldier Relief shall meet as often as necessary to conduct business but shall meet no less than three (3) times, with an organizational meeting to be held prior to December 31, 2009. The organizational meeting shall be called by the Chair of the Finance Committee of the Oklahoma State Senate. A majority of members of the Special Committee shall constitute a quorum.

G. Administrative support for the Special Committee shall be provided by the State Senate, House of Representatives and the Oklahoma Tax Commission.

Added by Laws 2009, c. 436, § 2, eff. July 1, 2010.