MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Uniformity Committee Agenda November 2026

Uniformity Committee Meeting (PDF)
Uniformity Committee Charter – Amended July 27, 2023

The DeSoto Hotel
15 East Liberty Street
Savannah, Georgia 31401

Tuesday, November 10, 2026
8:30 AM to 5:00 PM Eastern Time

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Passcode: 159034

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If you experience difficulty participating in the meeting, contact troubleshoot@mtc.gov.

Note: Participation in this meeting will be in-person and remotely using Zoom Government.

  • Zoom Government Log In:  Meeting ID: 160 638 5193  Passcode: 159034 or use this link: Zoom Log-In
  • Zoom Government Dial In:  Phone Number +16692545252, Code 1606385193# US (San Jose). Or find local number using this link:  Number Look-Up

All times noted are estimates and are Eastern Time.

I. 8:30 AM Welcome, Introductions, Minutes, and Initial Public Comments
Laurie McElhatton (California), Committee Chair &
Josh Pens, Vice Chair (Colorado)

See Uniformity Process & Handbook (Link)

Minutes of the July 2026 Meeting (Word)(PDF)
II. 8:50AM Remarks of the Chair and Vice Chair
Laurie McElhatton, Chair (California) and
Josh Pens, Vice Chair (Colorado)		 The chair and vice chair will note important items on the agenda and encourage input and discussion.
III. 9:00 AM Outlook for the States
Scott Pattison, FTA		 Presentation: What states can expect in 2027 when it comes to economic and fiscal trends.
IV. 9:30 AM Uniformity Developments Report
Helen Hecht, MTC and David Merrien, MTC

Presentation: Review of issues and developments affecting state tax uniformity. (PowerPoint)(PDF)

 
BREAK – 10:00 AM Eastern
V. 10:30 AM State Roundtable
State Participants		 State participants will be asked to respond to prompts from the morning’s presentations and share developments in their states that may be of interest to other states. 
LUNCH – 11:30 AM Eastern

 

Committee Business

VI. 1:00 PM

Digital Project Report and Review of Alternative Taxes
Project Chair Tim Jennrich (Washington), Jonathan White, MTC  MTC

 

See project page: Digital Products Project Page

The project chair and MTC staff will give a project report and MTC staff will review alternative taxes.

Alternative Taxes – Staff Report (PowerPoint)(PDF)

 
VII. 1:45 PM

Regulation Review Project Report and Proposed Issues
Project Chair Katie Frank (California), Brian Hamer, MTC and Jonathan White, MTC

 

See project page:  Regulation Review Project Page

The project chair and MTC staff will report on proposed issues for the work group to address. Participating states will be asked to provide input on the issues and possible further research.

Issue Sides (PowerPoint) (PDF)
BREAK – 2:45 PM Eastern
VIII. 3:15 PM

Partnership Project Report and Draft Model Provisions
Project Chair Laurie McElhatton (California), Helen Hecht, MTC, Jenn Stosberg, MTC and David Merrien, MTC

 

See project page: Partnership Project Page

The project chair and MTC Staff will review the recommended draft model provisions for sourcing partnership income and ask for direction from the committee.

Status Report Slides (PowerPoint)(PDF)

Draft Model Provisions (Word)(PDF)
IX. 4:30 PM

New Business

Laurie McElhatton (California), Committee Chair
X. 5:00 PM Adjourn

 

Back to the 2026 Fall Committee Meetings page.

Committee Rules:

Generally – The Chair runs the meeting, following the agenda. Anyone wishing to speak should ask to be recognized by the Chair. Questions are welcome at any time and participation is encouraged. The agenda also provides signals for each topic as to the type of participation anticipated (discussion, advice, voting, etc.). Members of the public are invited to provide comments as well.

Committee Members – Committee membership is voluntary and inclusive. All state personnel present or on the phone during a meeting are welcome to participate as members of the Committee and can offer motions or amendments and participate in Committee discussion, etc. But only one person from each state should cast a vote. (Members from the same state can decide who votes.)

Motions and Amendments – Official Committee decisions are made by motion (no need for a second). Motions may be offered by any Committee member, with or without an invitation of the Chair. The moving member may amend or withdraw a motion prior to a vote and other members may offer amendments, “friendly” or not. The Chair will allow discussion of motions and amendments prior to voting. The Chair may allow a request to reconsider a motion after a vote.

Voting – The Chair determines how particular votes are taken—including asking for objections only. State members participating by phone may be asked to identify themselves when voting, but otherwise, there is no requirement for a roll call vote. Unless the Chair asks for objections only, members may vote to accept or reject a motion or amendment, or may abstain. Staff will be asked to record adopted motions and amendments, but need not record vote tallies unless requested.