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Tax breaks will get another look

Posted:  January 12, 2009

By Jason Clayworth, The Des Moines Register

Hundreds of millions of dollars are spent each year on tax incentives and grants for Iowa’s businesses or residents, some of which are depriving the state of revenue, tax reform advocates say.

And legislative leaders - who acknowledge they are facing the greatest financial squeeze since the 1980s farm crisis - say it's time to evaluate and possibly chop some of the incentives when the 2009 session of the Iowa Legislature convenes at 10 a.m. Monday.

Up for grabs are more than 200 sales, income or property tax exemptions as well as dozens of tax credit programs that range from tax breaks for the purchase of argon gas to programs that refund millions of dollars every year to companies doing research in Iowa.

The exemptions - many decades old - were put into place for Iowa to remain or become competitive for high-paying jobs and skilled workers.

But many of the incentives have been on autopilot, dragging on for years without an examination of what benefits they provide to Iowans.

"Over the years, the number of entities that are exempted from taxation in Iowa grows like a Christmas tree with more ornaments each year," said Amy Logsdon, political director for the Iowa Citizen Action Network, a consumer protection advocacy group with more than 13,000 members. "What happens when we take that revenue out of our state wealth is that essential programs have to be cut and real people suffer. Nobody loves taxes but they're kind of a fee we pay to live in a just society."

The autopilot days are over, some lawmakers say.

"Here's why people come to the Legislature and pursue tax cuts: because it's a heck of a lot easier than coming up every year and asking for an appropriation," said Senate Majority Leader Michael Gronstal, a Democrat from Council Bluffs. "They become permanent. We obviously need to look at those and see which ones are still doing the jobs they were intended to do, and which ones are not."

Republican leaders agree, advocating for a process in which department leaders justify spending for various programs.

One of the biggest programs in their sights is a $500 million, 10-year initiative known as the Grow Iowa Values Fund.

Gronstal also said the program may need to be retooled. The fund was one of the key programs pushed by former Gov. Tom Vilsack, who said the money was crucial to the economic viability of the state.

At Vilsack's request, lawmakers in 2005 agreed to allocate $50 million a year to the fund, which offers financial assistance to companies that offer high-quality jobs through new development or expansion.

Vilsack, who has been selected by President-elect Barack Obama as the next U.S. secretary of agriculture, did not respond to requests for comment.

"My position has always been that government should not get in the business of picking winners or losers," said Senate Minority Leader Paul McKinley, R-Chariton. "The marketplace is a much better indicator or much better arbiter of how the economy should proceed than a bureaucrat on Grand Avenue."

Others strongly disagree. The state's investment in the values fund has helped leverage more than $8 billion in projects that have created more than 19,000 jobs, according to the Iowa Department of Economic Development.

"How does the state expect to be competitive in attracting business without those kinds of programs?" asked Dean Jacobson, who in 2000 started BoDeans Baking Co. in Le Mars with his wife, Bo.

With the help of $250,000 in grants and loans from the state during the past five years, BoDeans has grown from 23 to 150 employees. The sugar cone manufacturing company now has a payroll of roughly $3 million and is considering a $6 million expansion.

The company would have located in Chicago if state incentives hadn't been available, Jacobson said.

Millions of dollars in local and state tax revenue that every year exceeds the state's initial investments in property taxes alone would have been lost.

"There's a reason for every exemption," said John Gilliland of the Iowa Association of Business and Industry.

Gilliland says some of his group's 1,300 business members fear the state's budget will eliminate incentives they depend upon to locate or grow in Iowa. The group is not opposed to review but will urge lawmakers not to make knee-jerk reactions.

"Cutting the budget is one thing, but cutting a tax credit, on its face, would seem easier as far as the state pulling in more revenue," he said. "That is a real concern for our members and for Iowans, so we continue to remain competitive on those fronts while we're working through this economic time."



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