Select one of the options in the left-hand frame or enter a bill number in the space provided. The result could include Fiscal Impact Statements; Budget Reports; Revenue Impact Statements; and Staff Measure Summaries. Supplementary documents may not be created for all measures.

What is a Staff Measure Summary (SMS)?
A staff measure summary (SMS) provides an informative, impartial summary of a legislative measure. Initially created to serve as a helpful tool for committee members, Senate and House rules require an SMS to be filed as part of the committee report on each measure. An SMS outlines the effects of a measure, the issues discussed at committee meetings and hearings, the effect of any amendments adopted by a committee and any relevant background information that may help provide a context for legislative deliberations. Disclaimer

What is a Fiscal Impact Statement?
A fiscal impact statement is an independent, objective analysis of the expenditure, revenue, staffing, and organizational effects of a legislative measure on state and local government. Fiscal impact means an increase or decrease in program expenditures, revenues (non-tax), positions, or FTE compared to the amounts in the current biennium's approved budget. Programs include those administered by state agencies and local governments, including cities, counties, schools, and special districts. Fiscal impact statements are produced by the Legislative Fiscal Office.

What is a Revenue Impact Statement?
Every bill with a significant positive or negative revenue impact to local or state governments requires a revenue impact statement. A revenue impact statement shows how much additional tax revenue or reduction in revenue for state or local governments will result from a proposed law change. Revenue impact statements, which are produced by the Legislative Revenue Office, describe what tax revenue sources will be affected by a proposal and provide an estimate of the magnitude of the change for current and future bienniums. A brief summary of the assumptions used in producing the estimates as well as the major components of the change are included in the revenue impact statement. If necessary, the revenue impact statement will identify areas of uncertainty.

What is a Budget Report?
An official report of the Joint Committee on Ways and Means produced by the Legislative Fiscal Office for bills that appropriate moneys or limit the expenditure of funds, and that includes the Committee's recommendations on levels of agency revenues and expenditures.