Indirect Expenditure Book
Indirect expenditures are foregone revenue to the State due to tax credits, exemptions, discounts, deductions, and other provisions. The Department of Revenue publishes data on each indirect expenditure in July of even-numbered years; those reports can be found here. The Legislative Finance Division publishes a book the following January that analyzes the provisions of certain agencies on a six-year cycle.
| 2023 IE Book - Provisions in departments of Administration, Education and Early Development, Environmental Conservation, Natural Resources, Transportation and Judiciary. Sunset review of Education Tax Credit and Small Corporation Exemption. |
| 2021 IE Book - Provisions in departments of Commerce and Community Development, Fish and Game, Health and Social Services, Labor and Workforce Development, and Revenue |
| 2019 IE Book - No agencies. Sunset review of five provisions, including Salmon and Herring Product Development Tax Credit. |
| 2017 IE Book - Provisions in departments of Administration, Judiciary, Education and Early Development, Environmental Conservation, Natural Resources, and Transportation. Sunset review of Education Tax Credit. |
| 2015 IE Book - Provisions in departments of Commerce and Community Development, Fish and Game, Health and Social Services, Labor and Workforce Development, and Revenue. |