House Bill 449

2016 Freedom Index (-1)

Analyst: Wayne Hoffman
Date of Analysis: February 9, 2016

ANALYSTS NOTE: House bill 449 amends the state's occasional sales statute to exempt food
products sold by Girl Scouts and Boy Scouts.
Point No. 6 Does it increase government redistribution of wealth? Examples include the use of tax
policy or other incentives to reward specific interest groups, businesses, politicians, or government
employees with special favors or perks; transfer payments; and hiring additional government
employees. Conversely, does it decrease government redistribution of wealth?
ANALYSIS: House Bill 449 singles out products sold by particular groups, with two groups
identified by name in statute. Tax law should never reward specific interest groups with
tax exemptions or special status, which House Bill 449 does. (-1)