Since its creation in 1953, the Commission on State Tax and Financing Policy has studied Indiana's tax structure and the enforcement policies and administrative practices related to the tax structure. The Commission was established to carry out the following policies of the General Assembly as set forth in IC 2-5-3-1:
    "...to promote a revenue raising structure in Indiana that will provide adequate revenues
    to carry on the efficient operation of the state, county, and city governments, and at the
    same time will assure that its burdens will be shared equitably by all taxpayers....to
    encourage and bring about the accomplishment of enforcement policies and
    administrative practices that will result in maximum return from existing taxes to the
    state of Indiana at a minimum cost to the taxpayers."

The Commission is authorized by IC 2-5-3-5 to study any tax or financing matter referred to the Commission by a resolution of the Legislative Council. In 1998, the Legislative Council directed the Commission to do the following:
    (1)Analyze the issue of renaissance zones.
    (2) Study tax credits for donations to private sector charities and churches that operate food banks, shelters, drug and alcohol counseling centers, vocational counseling centers, and other poverty relief programs.
    (3) Study motor vehicle transportation oversight. Oversee motor vehicle transportation funds and needs in Indiana. Study funding and distribution of highway funds as well as alternative financing techniques and other motor vehicle transportation issues.

will study the following topics: renaissance zones; tax credits for donation to charities and churches that operate certain poverty relief programs; and motor vehicle transportation funding.