The Legislative Research Commission's Revenue Laws Study Committee met nine times; five meetings were held before the 1986 Legislative Session, and four meetings were held after that session. In addition to these meetings, the Revenue Laws Study Committee met briefly with the Property Tax System Study Committee before the 1986 Session so that each committee could apprise the other of its work. Before the 1986 Session the committee devoted its time to considering numerous small changes in the revenue laws. After the 1986 Session the committee continued its consideration of various small changes in the revenue laws and also considered the major issues of permitting joint rather than combined individual income tax returns and the effects of the federal Tax Reform Act of 1986.

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