COST

STATE TAX KNOWLEDGE UPDATE (54 ITEMS) - APRIL 11, 2018

The following are state tax and business developments I have curated since March 13th, and posted in the LEVERAGE SALT LinkedIn group:

Some of the items may be on the same state/issue/topic, but they are from different sources which may give you a broader perspective to help your company or client.

  1. Idaho Enacts Tax Reform Legislation

  2. Washington Revises Nexus Rules

  3. California Issues Notice Regarding Processing Docketed Protests

  4. Vermont Gives Income Tax Nexus Examples

  5. Wyoming Exempts Cryptocurrencies

  6. New Idaho Law Generally Updates State Conformity to IRC and Selectively Updates Conformity to Some Federal Tax Code Provisions and Decouples from Others

  7. Idaho State Tax Commission Grants Taxpayer Request for Use of Alternative Apportionment Method on Gain from Sale of LLC Interest

  8. North Carolina DOR Explains Classification as a Holding Company for Franchise Tax Purposes and Qualifying for 150K USD Tax Liability Cap

  9. Receipts from Service Contracts Must be Sourced In-State for CAT Purposes Because Underlying Property Tied to Services is Located in Ohio

  10. Vermont Department of Taxes Issues Nexus Bulletin Including List of Nexus-Creating Activities

  11. Case Challenging Economic Presence Administrative Rule is On Hold Pending the Outcome of US Supreme Court Litigation Involving Quill Physical Presence Standard in Tennessee

  12. Washington DOR Issues Regulatory Amendments Reflecting 2017 Legislation that Expands Business and Occupation Tax Economic Nexus Provisions

  13. State Tax Reform Opportunities and Challenges: The STAR Partnership

  14. Business Income Tax Collections FF(3.19.2018)

  15. Emergency Regulations Adopted for Appeals From CDTFA

  16. Preliminary CA Report on IRC Conformity Revised

  17. New York Allows Withdrawal of Group Election in Some Cases

  18. California Releases Summary of 2017 Federal Legislation

  19. Utah Enacts Tax Rate Cuts, Single Sales Factor Apportionment

  20. Florida Enacts IRC Conformity, Rate Reduction

  21. Virginia Court Confirms “Subject to Tax” Exception Decision

  22. Individual Income Insights: Highlights of the ABA and IPT Advanced Income Tax Conference in New Orleans

  23. Extras on Excise: U.S. Supreme Court to Decide Whether to Review Loudoun County BPOL Case, Possibly Adding a Second Major State Tax Case to its Docket

  24. New York allows withdrawal of certain combined elections by June 1

  25. Florida updates conformity to IRC; rate reduction possible

  26. New Florida Law Updates State Conformity to IRC, Extends Bonus Depreciation Decoupling, and Includes Contingent Corporate Income Tax Rate Reductions

  27. New Georgia Law Decouples from 2017 Tax Reform Act’s GILTI Provisions

  28. New Idaho Law Generally Updates State Conformity to Federal Bipartisan Budget Act of 2018

  29. Illinois DOR Discusses Recently Enacted Federal Tax Reforms - Specifically State Reporting Requirements Involving the New Foreign Income Deemed Repatriation Transition Tax

  30. New Jersey Tax Court Reaffirms that Tech Company Foreign Source Income that is Not Taxable for Federal Purposes is Not Taxable under CBT

  31. Memo Explains Limited-Time Withdrawal Procedure from Some Commonly Owned Group Elections in New York

  32. Utah New Law Permits Corporations to Pay Tax on IRC Sec 965 Deferred Foreign Income in Installments, Lowers Corporate Tax Rate, and Expands Mandated Single Sales Factor Apportionment

  33. Virginia Supreme Court Holds that Intercompany Royalty Payments Must be Taxed in Another State to Qualify for Subject-to-Tax Addback Exception Once More

  34. New Idaho Law Imposes Remote Seller Click-Through Nexus Provisions

  35. Indiana New Law Provides that Remote Access Software is Not Subject to Tax

  36. Louisiana Trial Court Holds that Online Marketplace Facilitator Must Collect Local Sales and Use Taxes on Third-Party Retailer Online Sales

  37. Arizona Changes Multistate Service Provider Apportionment Rules

  38. Illinois Proposes Addition Adjustment for FDII and GILTI

  39. Alabama Changes Income Tax Filing Thresholds

  40. Oklahoma Caps Personal Itemized Deductions

  41. Florida Enacts Tax Rate Reductions and Modifications

  42. COST: Tennessee Testimony on Federal Tax Reform Conformity

  43. New Hampshire’s Internet Sales Tax Fight Continues

  44. New Wisconsin Law Updates State Conformity to IRC and Couples and Decouples from Various Provisions of the 2017 Federal Tax Reform Act

  45. New Utah Law Revises Certain Single Sales Factor Apportionment Method Provisions

  46. New Ohio Law Updates State Conformity to IRC

  47. New York City Memo Explains Limited-Time Withdrawal Procedure from Some Commonly Owned Group Elections

  48. New Arizona Law Includes Sales from Intangibles in Defining Multistate Service Providers that May Elect Use of Special Sales Factor Sourcing Provisions

  49. Louisiana: Online marketplace provider required to collect sales tax

  50. Legislative Session Review: Wisconsin

  51. Wisconsin Tackles IRC Conformity

  52. Arizona Updates IRC Conformity

  53. Kentucky Governor Vetoes Major Tax Legislation

  54. Corporate Close-Up: Alabama Pass-Through Entity Owners, Rejoice! Why You May be Entitled to a Refund for The 2013 Through 2017 Tax Years

The above represents 'general curating' of state tax developments into one spot. If you still feel overwhelmed by the volume of state tax developments, please consider my 'custom curating' service. Meaning, clients hire LEVERAGE SALT to daily curate state tax developments relating to a specific industry, state(s), tax type and issueYou can make it as granular as you prefer. This allows you to reduce information overload, and only get the information you need to help your clients or company. This service is provided on a fixed-fee or subscription basis. Contact me at strahle@leveragesalt.com.

STATE TAX KNOWLEDGE UPDATE (70 ITEMS) - MARCH 13, 2018

The following are state tax and business developments I have curated since February 7th, and posted in the LEVERAGE SALT LinkedIn group:

Some of the items may be on the same state/issue/topic, but they are from different sources which may give you a broader perspective to help your company or client.

  1. Sweeping New Iowa Tax Policy Unveiled

  2. Idaho Enacts New IRC Conformity Date

  3. Georgia Introduce IRC Conformity Bill

  4. West Virginia Passes Federal Conformity Bill

  5. Sales Subject to Indiana Throwback Rule

  6. Idaho Sends IRC Conformity Legislation to Governor

  7. Kansas Might Repeal Multistate Tax Compact Provisions

  8. Corporate Close Up: D.C. Denies Big Oil Summary Judgment on Multimillion-dollar Chainbridge Transfer Pricing Case

  9. Tax Reform Friday: High Income Tax States Strike Back Against Limitation of State Tax Deduction

  10. Individual Income Insights: Many States Mulling Conformity to “Fit In”

  11. Extras on Excise: States are Smitten for Fuel Tax Revenue

  12. Sales Tax Slice: Sourcing Online Purchases from Physical Stores

  13. Effective NOL Planning in Light of Tax Reform | Tax Executive

  14. Pennsylvania DOR Issues Non-Participation Penalty Assessments to Delinquent Taxpayers that Failed to Partake in 2017 Tax Amnesty Program

  15. The Empire State is Open for Business – Overview of Select New York Credits and Incentives

  16. Nexus Considerations: Navigating the "Kill Quill" Revolt

  17. District of Columbia Confounds Opposition to Its Transfer Pricing Strategy

  18. Implications to Illinois Repeal and Replacement of Its Unclaimed Property Act

  19. Louisiana Governor Calls Special Session to Address Fiscal Cliff

  20. COST: State-by-State Scorecard Summaries and State Legislative Targets

  21. 2018 State Tax Amnesty Programs

  22. 2017 State Tax Amnesty Programs (in case you missed it)

  23. COST’s Opposition to House Bill 2489, Retroactive Repeal of Multistate Tax Compact Provisions

  24. COST’s Opposition to Senate Bill 227, Mandatory Unitary Combined Reporting

  25. California Issues Out-of-State Voluntary Disclosure Application

  26. Idaho Enacts New IRC Conformity Date

  27. Tax Reform Friday: Idaho and West Virginia Take Differing Approaches to I.R.C. Conformity Post-Pub. L. No. 115-97

  28. West Virginia IRC Conformity Date Updated

  29. Virginia Enacts IRC Conformity Legislation

  30. Corporate Close-Up: California Holds LLC Member Responsible for Entitys Tax Liabilities

  31. Extras on Excise: By Taxing Uber and Other TNCs, Alabama Joins the Club

  32. Corporate Close-Up: New York City Tribunal Rules on Sourcing of Services from Subscription-Based Consulting

  33. Property Tax Post: Payment in Lieu of Tax Already a Success?

  34. Individual Income Insights: Many States Mulling Conformity to “Fit In”

  35. Court or Congress? State Online Sales Tax Power Set for Change

  36. Update: Companies Face Setback in Challenge to District of Columbia’s Use of Chainbridge Transfer Pricing Method

  37. Congress Extends Tax Incentives for Energy Production and Conservation

  38. 2018 STATE LEGISLATIVE SESSION CALENDAR

  39. MTC Files Brief in Support of South Dakota’s Petition in Wayfair Case

  40. Could States Fix The SALT Deduction Cap By Taxing Pass-Throughs and Giving Their Owners A Credit?

  41. Ohio Department of Taxation Reissues Release on Nexus Standards and Filing Safe Harbors for Pass-Through Entities

  42. Partnership Not Liable for Nonresident Partner’s NJ Tax

  43. Michigan Explains Apportionment of Industrial Processing Exemption

  44. Federal Tax Reform—Multistate Tax Considerations and Conformity

  45. Colorado DOR Holds that Alternative Apportionment is Warranted Under Taxpayer Provided Facts

  46. District of Columbia CFO Addresses How Recently Enacted Federal Tax Reforms May Affect Some Taxation in the District

  47. New Idaho Law Specifies 120-Day Timeframe to Report Federal Tax Audit Adjustments

  48. New Virginia Law Updates State Conformity to IRC and Decouples from Some Provisions of the 2017 Federal Tax Reform Act

  49. New West Virginia Law Updates State Conformity to IRC

  50. US Supreme Court Schedules Oral Arguments in Case Challenging the Constitutionality of Remote Seller Economic Nexus Law for April 17

  51. Colorado DOR Issues General Information Letter Addressing Certain Remote Seller Notice and Reporting Requirements

  52. South Carolina DOR Announces Acceptance of Retail Sales Tax Applications from Third-Party Suppliers of Products Sold via Online Marketplace Provider Website to In-State Purchaser

  53. Could Colorado actually simplify its sales tax system? Let's hope so.

  54. Tax Reform Friday: More Tax Reform Bills and Proposals; Texas v. ACA–Round 2

  55. Corporate Close-Up: ‘Kill Quill’—What the End of Quill Would Mean for Corporate Income Taxpayers

  56. Georgia Enacts IRC Conformity Update, Rate Cut

  57. Michigan Keeps Personal Exemptions

  58. Oregon Tax Bill Includes IRC Conformity

  59. Illinois Introduces Marketplace Fairness Act

  60. Alabama Tax Amnesty Program Enacted

  61. New Alabama Law Requires 2018 Amnesty Program Providing for Potential Waiver of Interest and Penalties

  62. Michigan Department of Treasury Explains New Law Permitting Alternate Method of Dispute Settlement and Resolution for Certain Tax Liabilities

  63. California FTB Explains Refund Claim Procedures Pursuant to 2017 Appellate Court Ruling

  64. New Georgia Law Updates State Conformity to IRC

  65. Illinois DOR Addresses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

  66. New Michigan Law Generally Updates State Conformity to IRC and Permits Taxpayer Election to Conform to IRC in Effect for Tax Year

  67. Partnership Not Liable for Out-of-State Limited Partner CBT in New Jersey

  68. Connecticut DOR Services Sends Use Tax Notices to Online Customers Based on Information Provided by Online Retailers

  69. Chart of States with and without State Tax Tribunals (as of 2/3/16)

  70. Florida Reaches Agreement on IRC Conformity, Other Tax Issues

The above represents 'general curating' of state tax developments into one spot. If you still feel overwhelmed by the volume of state tax developments, please consider my 'custom curating' service. Meaning, clients hire LEVERAGE SALT to daily curate state tax developments relating to a specific industry, state(s), tax type and issueYou can make it as granular as you prefer. This allows you to reduce information overload, and only get the information you need to help your clients or company. This service is provided on a fixed-fee or subscription basis. Contact me at strahle@leveragesalt.com.

State Tax Knowledge Update (59 items) - February 7, 2018

The following are state tax and business developments I have curated since January 6th, and posted in the LEVERAGE SALT LinkedIn group:

Some of the items may be on the same state/issue/topic, but they are from different sources which may give you a broader perspective to help your company or client.

  1. Online Travel Company Liable for Maryland Sales Tax

  2. Corporate Close-Up: The Texas Comptroller Ruled that Wireless Voice and Data Services are Performed in Texas when a Customer Accesses Those Services in Texas--Is It Market-Based Sourcing?

  3. Many State Tax Incentives Are Now Taxable Due to Federal Tax Reform

  4. California Proposes Bill to Counter Federal Limit on SALT Deduction

  5. Remote Retailers Must Notify Online Purchasers of Louisiana Use Tax

  6. Pennsylvania Requires Addback for Federal Bonus Depreciation

  7. Fourth quarter 2017 state and local tax developments

  8. State implications of federal tax reform - international business

  9. Twenty-Five States Face Revenue Shortfalls in 2018

  10. FEDERAL TAX REFORM AND THE STATES - great resource from the National Conference of State Legislatures

  11. 2017 State Policy Review: Taxation

  12. THE SKINNY ON THE 2017 MTC SALES TAX AMNESTY PROGRAM AND HOW IT AFFECTS AMAZON FBA SELLERS - this is an interesting video to watch (even now).

  13. Top Tax Strategies for California Businesses in 2018

  14. U.S. Supreme Court to Review Bid to Collect Internet Sales Tax

  15. New Hampshire Department of Revenue Administration Announces Business Tax Rate Reductions

  16. Michigan Department of Treasury Discusses New Law Permitting Alternate Method of Dispute Settlement and Resolution for Certain Tax Liabilities

  17. Ohio Department of Taxation Launches Amnesty Program that Runs through February 15 and Permits Potential Waiver of 100 Percent Penalties and 50 Percent Interest

  18. Pennsylvania DOR Announces that Non-Participation Penalty Assessments from 2017 Amnesty Program are Coming Soon

  19. Alabama DOR Issues Proposed Amended Rules on NOL Carryforwards, Federal Conformity, and Revised Filing Due Dates

  20. Florida DOR Issues Administrative Rule Changes Reflecting 2017 Law on Return Filing and Payment Due Dates

  21. US Supreme Court Denies Taxpayer Request to Review Florida Supreme Court Holding

  22. Louisiana DOR Reminds that Certain Remote Retailers Must Issue Annual Information Notices and File Statements

  23. Washington DOR Issues CPI-Adjusted Substantial Nexus Bright Line Nexus Thresholds for Business and Occupation Tax Purposes

  24. Remote Businesses Might Become Subject to Hawaii Tax

  25. New Jersey Enacts Corporate HQ Credit

  26. Illinois Proposes Tax on Investment Management Service Businesses

  27. Federal Tax Act Affects Minnesota Taxpayers

  28. Illinois Responds to SALT Deduction Limit

  29. Alaska Governor Seeks Support For Payroll Tax

  30. Missouri Governor’s Plan for Tax Reform

  31. Tax Law Prompts S Corps to Examine Their Structures: A Primer

  32. Idaho State Tax Commission Discusses How Recently Enacted Federal Tax Reforms May Affect State Income Taxation

  33. Michigan Court of Appeals Holds that Receipts from Law Firm Services are Sourced on a Market-Based Methodology for City of Detroit Income Tax Purposes

  34. Colorado DOR Issues Updated Compliance Guidance on Some Remote Seller Notice and Reporting Requirements

  35. Texas Comptroller Revises Administrative Rule 3.308 Computers – Hardware, Software, Services, and Sales

  36. Washington DOR Issues Proposed Expedited Regulatory Amendments Reflecting 2017 Legislation that Expands B&O Economic Nexus

  37. Multistate Tax Considerations of the Federal Tax Reform International Tax Provisions

  38. What the Tax Cuts and Jobs Act Means for States – A Guide to Impacts and Options

  39. Key Lessons for States as They Determine Responses to the Federal Tax Bill

  40. 2018 Tax policy outlook

  41. NYC Receipts Allocation Reflects Employees and Consultants

  42. State Tax Conformity: Revenue Effects

  43. Tax Reform Moves to the States: State Revenue Implications and Reform Opportunities Following Federal Tax Reform

  44. January Tax Retrospective: Congress Acts, States React

  45. Tax reform provides federal and state credits and incentives opportunities

  46. New York releases FY 18-19 budget proposal

  47. California Competes tax credit program - More than $55 million in tax credits available

  48. You’re Invited: COST, Bloomberg Tax and McDermott Will & Emery to Host Post-Oral Argument Roundtable Discussion

  49. Oregon DOR Issues Final Market-Based Sourcing Rule

  50. Pennsylvania DOR Discusses New Law that Imposes Information Reporting and Notice Requirements on Some Remote Sellers Including Marketplace Facilitators

  51. South Carolina: ALJ Denies DOR Motion for Injunction – Holds that Online Marketplace Provider is Not Required to Collect Tax on Third-Party Sales During Pendency of Case

  52. Pennsylvania DOR Announces Immediate Effectiveness of 2017 Legislative Amendments Involving NOL Limitations

  53. Montana DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

  54. Minnesota DOR Discusses How Recently Enacted Federal Tax Reforms May Affect Some State Income Taxation

  55. South Dakota Updates IRC Conformity Date

  56. New Hampshire Joins Internet Sales Tax Fight

  57. Ohio Amnesty Program Ends February 15

  58. Oklahoma Governor Proposes Budget with Numerous Tax Changes

  59. Tax Reform Friday: From Coast to Coast, Federal Tax Reform Involves State Taxation Policy

The above represents 'general curating' of state tax developments into one spot. If you still feel overwhelmed by the volume of state tax developments, please consider my 'custom curating' service. Meaning, clients hire LEVERAGE SALT to daily curate state tax developments relating to a specific industry, state(s), tax type and issueYou can make it as granular as you prefer. This allows you to reduce information overload, and only get the information you need to help your clients or company. This service is provided on a fixed-fee or subscription basis. Contact me at strahle@leveragesalt.com.

17 State Tax and Business Developments You May Want to Know - Sept 5, 2017

The following are state tax and business developments I have curated since August 26th, and posted in the LEVERAGE SALT LinkedIn group:

  1. NC market discount income from US govt bonds is not interest

  2. CORPORATE CLOSE-UP: THE FTB’S SMALL CAP SOLUTION TO ALLEGED FINANCIAL AND NON-FINANCIAL COMBINED REPORTING APPORTIONMENT DISTORTION

  3. COST, EY & State Tax Research Institute Study: Total State and Local Business Taxes (fy16)

  4. Oregon revenue online educational services sourced faculty costs

  5. State Rundown 8/31: Modernizing Taxes is Sometimes a Sprint, Sometimes a Marathon

  6. Oral Arguments Heard in South Dakota’s Challenge to Quill

  7. Net Operating Loss Carryforward & Carryback Provisions by State

  8. Indiana Files Lawsuit to Defend Out-Of-State Sales Tax Law

  9. Amended Colorado Regulations Address Combined and Consolidated Filing and Apportionment

  10. Massachusetts DOR Issues Technical Information Release on Policy Change Regarding Treaty-Exempt Income

  11. Oregon Tax Court Explains that Only Direct Costs are Relevant in Determining Where Greater Proportion of Costs of Performance Was Incurred

  12. Indiana Attorney General Responds to Suit Filed by Trade Groups Regarding Enforcement of New Remote Seller Economic Nexus Law

  13. Limited-Time Voluntary Disclosure Program for Out-of-State Sellers Having Click-Through Nexus Runs through November 21 in New Jersey

  14. Rhode Island Division of Taxation Explains New Information Reporting and Notice Requirements on Some Remote Sellers - Including Marketplace Facilitators

  15. Seattle high-income resident income tax enacted

  16. Texas appellate court upholds subcontractor exclusion while reversing and remanding on COGS methodology

  17. VA Supreme Ct rules subject to tax exception post apportionment

The above represents 'general curating' of state tax developments into one spot. If you still feel overwhelmed by the volume of state tax developments, please consider my 'custom curating' service. Meaning, clients hire LS to daily curate state tax developments relating to a specific industry, state(s), tax type and issueYou can make it as granular as you prefer. This allows you to reduce information overload, and only get the information you need to help your clients or company. This service is provided on a fixed-fee or subscription basis. Contact me at strahle@leveragesalt.com.

Are Remote Retailers and Marketplace Providers in the 'Path of Totality'?

Well, it's the day - solar eclipse day. A once in a lifetime event. Are you ready? Do you have your glasses? Will you see the total eclipse or partial eclipse?

According to the Washington Post, "the path of totality — the 70-mile-wide strip of America from Oregon to South Carolina in which the moon will, for a couple of minutes, block the sun — crosses the homes of an estimated 11 million people."

A total eclipse is something that happens once in a lifetime (if you are lucky; every 400 years or so). Well, today, our modern economy is converging with past sales tax law creating a sales tax 'eclipse' and is having difficulty figuring out how to look at it. We need the 'right glasses' to be able to tax remote retailers (online sellers) and marketplace platform providers. Amazon, since it is the largest marketplace provider I am aware of, has become the creator of this convergence, or sales tax 'eclipse.' 

We - state and federal governments, departments of revenue, taxpayers and tax professionals - must accept the fact that this sales tax 'eclipse' is happening. We must also work together to find the 'right glasses' or we will cause damage to our 'eyes' (economy and state revenue). 

Currently, states have imposed economic nexus standards and use tax notice and reporting requirements ALL with the intent to skirt the physical presence standard established by the Quill court case. The physical presence standard requires a retailer to have a physical presence standard in the state before the state can require the retailer to collect sales tax. 

I am all for states figuring out the best way to tax these remote retailer transactions; or first determining if they should tax it. I get that the states need revenue. What I disagree with is how states are going about trying to make it happen. Adopting economic nexus laws that fly in the face of Quill to simply get companies to challenge the economic nexus law is ridiculous. States want taxpayers to either comply or challenge the law, hoping the U.S. Supreme Court will take the case and overturn Quill

The use tax notice and reporting requirements are more burdensome and complicated than simply collecting and remitting sales tax. Again, another indirect way that states are simply trying to get companies to collect sales tax. If you can't change the law, create a law that is more complicated so companies choose the less burdensome road. I get it, but I disagree with it.

Companies want certainty. Companies don't want to focus on sales tax, they want to focus on their business. They want taxes to get out of the way or at least be something easy and clear to comply with. Companies don't want to get caught not complying and have to pay additional taxes, interest and penalties. The problem is, states are trying to force new tax collecting obligations without working together with businesses and tax professionals. They are forcing it, which is producing uncertainty and more confusion. 

State taxes already present a maze of taxing jurisdictions all competing for business and revenue with non-uniform tax laws. With this sales tax 'eclipse' staring us down, all I ask is that we work together to find the 'right glasses.' I ask the states to stop forcing damage to our eyes.

Tax Legislation: Are We Asking The Right Questions?

State tax developments are everywhere. They happen daily. The question is - are we just reporting them or are we challenging them?

This legislative season has seen crazy proposals to raise revenue, balance budgets - all influenced by political pressures and confusion. We have policy organizations submitting reports and studies asserting that certain proposals are ridiculous or would either be unfair or detrimental to the state and specific taxpayers. This complexity not only applies to state tax legislatures, but also the federal government - as we know. The problem is that states generally have to balance their budgets every year to operate (although apparently that doesn't apply to Illinois).

One thing I noticed is that state legislative sessions are focused on raising revenue. Always asking what can or should be taxed? What new forms of business do we need to tax? What tax revenue are we missing out on?

I think those are the wrong questions. The questions we should be asking are:

  • What services should the state or federal government provide?
  • To what extent ($$) should the government provide those services?
  • How do we prioritize those services?
  • What is the cost/benefit of providing those services?
  • At what point does the provision of those services cause detriment to citizens and our economy? 
  • What oversight will each service have to avoid waste and efficient use of taxpayer dollars?

We don't always need more revenue. We need to rethink and revamp the purpose of government. Our governments should be lean and efficient. They should provide us with what we need most - not more or less. It's not about tax revenue, it's about efficient government. It's about the health and wealth of our country - financially, physically and spiritually. 

If we never ask the right questions, we won't get the right answers.