During the 1997 session, the Legislature enacted a bill establishing the Tax Reform 2000 Committee, which is charged with: "...recommending standards and options for developing a fair, viable and economically competitive state and local tax structure capable of generating sufficient revenues to meet expected needs in the future."

In developing its recommendations, the Committee must:

• the composition, dependability and flexibility of Wyoming's current tax system and its adequacy to meeting the state's long-term needs;
• the relative burden imposed by the tax system on taxpayers and the relative equity of that burden;
• the relationship between taxes and the overall revenue needs of state and local governments in this state;
• the relationship between the tax burden and the benefits citizens receive from government in this state;
• the impact of the state and local tax system on economic development;
• the relative simplicity of the tax system both in terms of government administration and taxpayer compliance.

• examining the revenue potential of each option;
• analyzing how each option compares to the evaluation criteria established and its impact on the various segments of business and individual taxpayers;
• assessing the relative impact of each option on economic development;

The Tax Reform 2000 Committee is comprised of 11 members: Five appointed by the Governor, three by the President of the Wyoming Senate, and three by the Speaker of the Wyoming House (each of the two sets of legislative appointees must include one member of the minority party).

Gubernatorial appointees are Phil Noble, broadcaster and radio station owner, Cheyenne; Rob Hurless, publisher of the Casper Star-Tribune, Casper; Dr. Shelby Gerking, chair of the University of Wyoming Department of Economics and Finance, Laramie; Beryl Churchill, Park County commissioner, Powell; and Warren Morton, oilman and former Speaker of the Wyoming House, Casper.

The three Senate appointees are Sens. Grant Larson (R-S17, Jackson), Robert Peck (R-S26, Riverton), and Ray Sarcletti (D-S13, Rock Springs). Reps. Ross Diercks (D-H2, Lusk), John Hines (R-H31, Gillette) and Denny Smith (R-H25, Powell) serve as the House appointees. Rep. Hines chairs the Tax Reform 2000 Committee as well as the House Revenue Committee.

The Tax Reform 2000 Committee is authorized to engage research firms or consultants to assist in its work, and was given a budget of $200,000. It is meeting monthly in different communities around the state (its schedule can be accessed on the Legislature's web site). The Committee must submit its report to the Governor and the Legislature on or before July 1, 1999.