SECTION 1. There shall be established, pursuant to section 2A of chapter 4 of the General Laws, a special tax expenditure commission to review and evaluate all tax expenditures as defined in section 1 of chapter 29 of the General Laws. The commission shall define and identify each tax expenditure that is an inherent part of the normative structure of the tax code and shall review and evaluate all other tax expenditures and recommend regular intervals at which each tax expenditure shall expire unless renewed.  

SECTION 2. (a) The commission shall file a report with the clerks of the house and senate; the chair of the house committee on ways and means; the chair of the senate committee on ways and means; and the house and senate chairs of the joint committee on revenue. Said report shall be filed no later than six months from the date of membership appointment.

(b) The report shall include, but not be limited to: a definition of what it means for a tax expenditure to be an inherent and permanent part of the normative structure of the tax code; a list of tax expenditures that qualify as permanent; an analysis of each of the remaining tax expenditures that shall articulate the policy goal of the tax expenditure, its effectiveness and a recommendation for expiration or review at a regular interval. Recommendations for expiration or regular review intervals shall be approved or disapproved by the legislature, but shall not be subject to amendment.

SECTION 3. The commission shall consist of the house and senate chairs of the joint committee on revenue or designees, who shall serve as co-chairs; the secretary of administration and finance or a designee; the state auditor or a designee; the state treasurer and receiver general or a designee; the minority leader of the house of representatives or a designee; the minority leader of the senate or a designee; the chair of the house committee on ways and means or a designee; the chair of the senate committee on ways and means or a designee; a representative of the Massachusetts Budget and Policy Center; a representative of the Massachusetts Taxpayers Foundation; and 2 members designated by the governor, both of whom shall have an expertise in economics or tax policy. Members of the commission shall be appointed not later than 90 days from the effective date of this act.