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House Research Staff Files, Kitty Decker1976-2009
RG 97 SG 1 S 5
Creator:
Kitty Decker
Title:
House Research Staff Files, Kitty Decker
Inclusive Dates:
1976-2009
Quantity:
8 linear feet
Abstract:
This collection is arranged chronologically and consists of five subseries: Study
Committees and reports contain discussion, minutes and recommendations. Files by
Legislative Session contain bills assigned to the WM committee and include related
amendments, minutes, agendas and summaries. Reports written by Kitty Decker relate to
taxation and the state economy. Subject files contain background information on topics
related to taxation and are arranged alphabetically. House organization is provided for
1997.
Identification:
RG 97 SG 1 S 5
Language:
English
Repository:
Arizona State Library, Archives, and Public Records History and Archives Division
Arizona State Library, Archives, and Public Records
Polly Rosenbaum Archives and History Building
1901 W. Madison St.
Phoenix, Arizona 85009
Phone: (602) 926-3720
Fax: (602) 256-7982
E-Mail: archives@azlibrary.gov
Biographical Note
Kitty Decker was employed by the State of Arizona from 1980 to 2009. During her tenure, she
served at the Arizona House of Representatives as the Ways and Means Committee Assistant
(1981); Commerce Committee Analyst (1982-1983); Counties and Municipalities Committee
Analyst and Transportation Committee Analyst (1984-1989) and the Ways and Means Committee
Analyst (1990-1996). She worked for the Arizona Department of Revenue from December 1996 to
November 1997. In 1998 she returned to the Arizona House of Representatives, serving as
Policy Advisor to the Majority (1998-2000) and Ways and Means Committee Analyst and Senior
Economist (2000-2009). Most of her records relate to Ways and Means.
The House of Representatives Research Staff is responsible for tracking and summarizing
legislation assigned to the various committees. Each House committee is staffed by a
research analyst who researches bills assigned to that committee. The analyst is required to
prepare a summary for each bill that is placed on an agenda and scheduled for a hearing. The
analyst is responsible for explaining bills and amendments in committee, following the bills
through the process and keeping members of their respective committees informed and
knowledgeable about the bills and issues related to the committee. As legislative experts
for their respective committees, research analysts collect and create documents that provide
information to understand and evaluate legislation.
Records from the Research Staff are valuable because they contain not only bills and
amendments, allowing a researcher to follow changes within a bill, but also contain
information pertaining to the discussions related to the topic. These records also contain
valuable summaries and histories of relevant issues concerning legislation under
consideration.
Kitty Decker served a number of roles at the Arizona House of Representatives, though her
main role was that of staff to the House Ways and Means Committee and Senior Economist. She
also served two years on Republican Leadership staff as a policy advisor from 1998 to 2000.
She worked at the Arizona Department of Revenue from December 1996 to November 1997. She
returned to the Arizona House of Representatives in late 1997 and worked there until 2009,
when she accepted a position as the division director at Arizona Department of
Transportation. She retired from state service in 2012.
Her records include proposed legislation, amendments, study committee reports, memoranda,
notes, minutes of meetings, agendas, correspondence, court cases, newspaper clippings and
budget issues. She authored a number of briefing papers and reports during her tenure, which
are also included. Some documents in her files were written by other House staff, including
Craig Cormier (House Majority Staff in the late 1970s and early 1980s); Melodie Jones (WM
Committee Analyst in the late 1990s); and Bob Lockwood (House Research Staff Director from
the 1970s to 1996).
Scope and Content
This collection is arranged chronologically and consists of five subseries: Study
Committees and reports contain discussion, minutes and recommendations. Files by Legislative
Session contain bills assigned to the WM committee and include related amendments, minutes,
agendas and summaries. Reports written by Kitty Decker relate to taxation and the state
economy. Subject files contain background information on topics related to taxation and are
arranged alphabetically. House organization is provided for 1997.
Terminology used in the container list follows:
ADOR – Arizona Department of Revenue
ADOT – Arizona Department of Transportation
ATRA – Arizona Tax Research Association
ASU – Arizona State University
AZ - Arizona
Fin – Arizona Senate Finance Committee
HB – House Bill
HURF – Highway User Revenue Fund
JLBC – Joint Legislative Budget Committee
NAU – Northern Arizona University
NCSL – National Conference of State Legislatures
SB – Senate Bill
TPT – Transaction privilege tax (also called sales tax)
U of A – University of Arizona
WM – Arizona House of Representatives Ways and Means Committee
Arrangement
This collection is arranged chronologically and consists of five subseries. Arrangement of
folders within each subseries is alphabetical, except for the series containing files by
legislative session. Those files are segregated by year in ascending order, and topics are
generally alphabetical within each year.
Subseries 1: Study Committees and Reports. 1976-2003. (1.5 linear ft)
Subseries 2: Files by Legislative Session. 1989-2009. (2 linear ft)
Subseries 3: Reports authored by Kitty Decker. 1989-2000 (fraction)
Subseries 4: Subject files (alphabetical order) Note: Kitty organized a category
entitled "Lawsuits" and arranged the cases alphabetically. That category is retained.
1980-2009. (4.5 linear ft)
Subseries 5: House of Representatives organization. 1997. (fraction)
All photocopies of original materials are made by staff. We reserve the right to refuse
copy services based on physical condition and possible damage to the materials.
For preservation purposes, if microfilm copies are available, patrons will use the
microfilm first.
Under Arizona Revised Statute 39-141, public records used for commercial purposes have
additional requirements. Please contact the Arizona State Archives for further
information.
Copyright
It is the researcher’s responsibility to determine the copyright status of materials he or
she uses. The Arizona State Library, Archives and Public Records is not legally or
financially responsible for any copyright infringement by researchers.
Many documents held by the Arizona State Archives fall under the Public Record law (ARS
41-1350). Documents created by the government are not copyrighted. The United States of
America Copyright Law (P.L. 94-553, effective Jan. 1, 1978) extends statutory rights of
authority to unpublished works which were previously protected by literary property rights
under common law. Such works do not have to be registered with the Copyright Office to
receive protection under the law.
For additional materials, please consult other collections within the State Legislature
record group (RG 97). For information on the legislative process, and a glossary of terms,
please consult the Arizona Legislative Manual authored by David M. Thomas, Deputy Director
of the Arizona Legislative Council. Go to www.azleg.gov/Legislative Council/publications.
Bibliographic citations must cite the title of the record group(s), the box or volume
number, the History and Archives Division and the name of the Arizona State Library,
Archives and Public Records in full. Please use the following example:
Governor George W.P. Hunt to Ely Sims, November 21, 1919, Box 14, Office of the Governor,
RG 1, History and Archives Division, Arizona State Library, Archives and Public Records.
Provenance
Kitty Decker served a number of roles as staff to the Arizona House of Representatives
from 1980 to 2009. She maintained files of proposed legislation, amendments, study committee
reports, memoranda, notes, minutes of meetings, correspondence, court cases and budget
issues. Most of her work relates to taxation, as she was the analyst for the Ways and Means
Committee and Senior Economist during her time at the Legislature. She transferred her
records to the Arizona State Archives in 2013.
Accession A-2013-049
Processing Information
The majority of materials from Kitty Decker were in folders, organized into three main
categories: alphabetically arranged subject files; bill files by year; and study committee
reports and related documents. Many of the study committee reports were received in
three-ring binders. Those reports were removed from the binders, placed in folders and
organized under the heading "Study Committees and Reports." The original categories were
largely retained when the collection was rehoused. Researchers are encouraged to look
through all categories, because there is some overlap among the subject files, the yearly
bill files and the study committee reports.
Internal revenue code; conformity; impact of federal tax law changes,
2008
Box
4:110
Maricopa County assessor; conviction; appeal, 2008
Box
4:111
Pollution control tax credit, 2008
Box
4:112
Property tax explanation; overview by Kitty Decker, 2008
Box
4:113
Property tax; AZ Tax Revolt; joint legislative hearing; articles, 2008
Box
4:114
Revenue Department, ADOR 2008 bill requests, 2008
Box
4:115
Secondary levy limit (HB 2586), 2008
Box
4:116
Taxpayer rulings, 2008
Box
4:117
T.I.M.E. Initiative (Transportation and Infrastructure Moving AZ’s Economy)
proposal to increase taxes to fund transportation systems. Measure was not placed on
ballot due to lack of valid signatures., 2008
AZ Tax Research Association (ATRA) legislative policy committee, Feb
2009
Box
4:140
Ballot propositions pamphlet (Lt. Gov., trust land exchange, property tax
exemption for agriculture, tobacco tax, leg hold trap ban, state takings, civil
justice, legislative salaries), 1994
Box
4:141
Bonding - background; Maguire report on school districts; clippings; ADOR
staff Georganna Meyer presentation, 1996-1999
Box
4:142
Burke settlement; defined benefit contribution system; SB 1384, 2000
Box
4:143
Budget process; AZ outline and explanation; JLBC, 1992
Box
4:144
Cactus League, rental care surcharge; Tourism and Sports Authority, 1996-2002,
2008
Box
4:145
Capital gains; analysis, correspondence, 1989-1990
Corporate income tax avoidance; background; articles; memos, 1991, 1994,
2004
Box
4:153
Corporate income tax, sales factor; reports; memos; state apportionment of
corporate income; single sales factor. NOTE: Apportionment has 3 factors: sales,
property and payroll, 1996-2000
Box
4:154
Corporate income tax legislation 1996, 1997, 1999, 2000, 1996-2000
Box
4:155
Corporate income tax legislation, 2001
Box
4:156
Corporate income tax legislation; Special Session, 2003
Box
4:157
Corporate income tax legislation 2004-05, 2004-05
Box
4:158
Corporate income tax; sales factor; other states; news articles, 1995,2003
Box
5:159
Corporate income tax; sales factor; reports from JLBC and ADOR, 1996-2004
Box
5:160
Corporate income tax; sales factor reports; various authors (Goolsbee and
Maydew), 1996-99
Box
5:161
Corporate income tax; sales factor; reports; various authors (Roubik,
Mazerov; Hamm, Verma), 2000-2003
Box
5:162
Corporate income tax; sales factor; Citizens Finance Review Commission
report, Aug
2003
Box
5:163
Corporate income tax; sales factor trigger; Intel, 2006
Box
5:164
Corporate income tax; sales; Tucson comments, 1999
Box
5:165
County island fire districts; HB 2780; legislation; summary; Governor’s
letter, 2007
Box
5:166
County population; statutory treatment. Memo from Legislative Council staff,
2008
Box
5:167
Debt obligations; public debt in AZ; ATRA report; fact sheet; memo; Hancock v
State, 1993-1996
Box
5:168
Debt oversight commission; organization and purpose, 1996
Box
5:169
Debt lawsuit; Weiers v City of Phoenix; voter approved debt, 1999
Box
5:170
Desegregation; Auditor General special study; memo; correspondence, 2000-2002
Estate taxes; death taxes. National Conference of State Legislatures (NCSL)
background paper; Brookings Institute background paper; Rosenpink and Estes, PLLC,
2001
Box
5:173
Energy park districts; SB 1401 legislation; memos; correspondence; contacts;
HB 2090, 2009
Box
5:174
Fire districts; HB 2285 (2009); HB 2586 (2008); 1993 AZ Fire District
Association position paper, 1993, 2008-2009
GPLET – history and background (1995); Joint Legislative Study Committee on
Possessory Interest (1995); key features of 1996 proposed legislation, 1995-1996
Box
5:178
Health saving account; background; other states; Indiana; NCSL information;
draft legislation; 2007 memo by Kitty Decker, 2007
Box
5:179
Highway User Revenue Fund (HURF) explanation; history, impact; memo by Bob
Lockwood, Director of House Research, 1994
Box
5:180
Immigration; Ad hoc committee (2001); agendas; 2001 report; U of A report
(2000) Border Impacts; presentation to Legislature, 2000-20001
Box
5:181
Immigration; Ad hoc committee notes; background; news articles, 2001
Box
5:182
Income tax credit review committee; members; minutes; final report; HB 2186
(Laws 2002, Chapter 238), 2002
Box
5:183
Income Tax Credit Report – ADOR, 2003
Box
5:184
Income tax credits; ADOR memo; report and articles; "Income Tax Credits In
AZ" ADOR 2000 report, 2000-2001
Box
5:185
Income tax credits – ADOR report, Mar 2008
Box
5:186
Income tax credits – ADOR report, Nov 2008
Box
5:187
Income tax general information and reports; "Economic impact of eliminating
the income tax in AZ" (Roubik 2000); "Possible reforms to AZ individual income tax"
(Citizens Finance Review Commission 2003); "Income tax" (ADOR 2003 annual report
excerpt); articles, 2000-2005
Box
5:188
Income tax; marriage tax; marriage penalty; memos; notes, 1996
Box
5:189
Income tax; middle income tax relief; Symington proposal; news articles;
press release; correspondence, 1994
Box
5:190
Income tax; volunteers; Rep. Mason; HB 2330, 2008
Box
5:191
Indian nations; tax distribution (1993); reports; articles; gaming, 1990-1993
Box
5:192
Indian nations; "State revenue from and state expenditures on Indian
reservations" written by Kim Baker, Senate Democratic staff, May
1985
Box
5:193
Indian nations; taxation memos; background; Navajo Tax Commission report,
2004-2007
Box
5:194
Indian nations; various issues; Melodie Jones working files (WM committee
analyst); assessors; Navajo and Apache County issues; correspondence, 1985-2000
Agricultural land; property tax; Maricopa County v Sherwood, 1994-1996
Box
6:202
America West v ADOR; AZ Supreme Court decision; memo to Senate and House
Rules attorneys, 1994
Box
6:203
AZ property tax association v Maricopa County and ADOR (petitions for
assessment ratio), 1990
Box
6:204
Biltmore Hotel Partners v Maricopa County and ADOR, 1996
Box
6:205
Capital appreciation bonds (Williams v Creighton Elementary School District).
See also "Bonding" folder (4:141) for Alan Maguire report, 1995-1996
Box
6:206
Capitol Castings I and II; use tax and TPT on tangible personal property.
History (1991-1998) and HB 2395 (1999), 1998-2004
Box
6:207
Career ladder lawsuit; Gilbert Unified School District v State Board of
Education, 2007
Box
6:208 and 6:209
Education Finance case; Hull v Albrecht; staff working papers; standards;
stakeholder meetings; articles; agendas, 1991-1993
Box
6:210 to 6:212
Education Finance and Students First; Melodie Jones notebook; bonding;
proposed funding; formula; analysis; statistical data, 1997-1998
Box
6:213 and 6:214
Federal retirees; federal pensions; lawsuits; income tax; Davis v Michigan;
Bohn v Waddell; chronology; NCSL report on Davis; news articles, 1989-1994
Box
6:215
Griffith Energy v ADOR; Mohave County; electric generation facilities;
valuation of personal property; proposed legislation; HB 2159 (2004); staff notes and
tax impact table, 2003
Kerr v ADOR (1998); contribution to federal retirement system; taxation;
history; memo (2005), 1998-2005
Box
6:218
Ladewig case; income tax; dividends paid by AZ corporations subject to
taxation, 1991-1997
Box
6:219
Ladewig files; memos; correspondence; analysis; estimates; agendas; bill
drafts, 2001-2005
Box
6:220
Minimum Qualifying Tax Rate; Tucson Electric Power and Arizona Public Service
v ADOR and State of AZ. Memos; correspondence; articles; analysis; legislative
reaction, 1995-1996
Box
6:221
Miscellaneous AZ tax cases, some undated, 1996 and n.d.
Box
6:222
Multiple locations lawsuit (aka Circle K) cases; legislation (HCR 2003 from
1996); correspondence; articles, 1996-2001
Box
6:223
Peabody Coal v AZ; tax protest resolution fund; correspondence to Speaker
Hull and President Usdane; memo from Kitty Decker; proposed distribution, 1989-1991
Scottsdale Princess v Maricopa County and ADOR, 1993-1995
Box
6:226
Private school tax credit, 1997-2007
Box
6:227
Railroad cases; correspondence from AG to House staff, Craig Cormier,
1987-1995
Box
6:228
Roosevelt v Bishop 1994; Hull v Roosevelt 1997; Roosevelt v Hull 1999;
Assistance to Build Classrooms (ABC) Fund, 1994-1999
Box
6:229
Shopping Center Valuation; memo from Kitty Decker to House members; draft
legislation; position papers; HB 2066 (1996); news articles; Supreme Court ruling
(1995), 1995-1996
Box
6:230
Southwest Airlines; lawsuit; correspondence, 1996
Box
6:231
Sun City school tax; memo from Bob Lockwood House Research Staff Director`,
1989-1991
Vacant property; Hayden Partners Note: "Lawsuits" ends at folder 7:233.
Subject files continue in alphabetical order at folder 7:234 with Lottery, 1991
Joint Legislative Oversight Committee on Property Tax Assessment and Appeals
(HB 2596) Overview of the Property Tax System by ADOR, 2002-2003
Box
7:250
Property taxes; staff reports, 1990, 1994, 1995
Box
7:251
Property Tax Study Committee final report; agenda; staff notes; slides
presented to committee; Ways and Means Committee minutes dated March 15, 1995,
1995
Box
7:252
Railroad and mining appeals; memo by ADOR, 1992
Box
7:253
Real estate transfer tax memo from JLBC to Kitty Decker (1993); NCSL memo
(2001), 1993, 2001
Box
7:254
Reform; Individual Income Tax Reform ADOR report; staff report, 1991
Box
7:255
Revenue, Department of; memos; information; background; Davis v Michigan
(1989); Simulation models (1993); Federal Retirees Project monthly report (1994);
Enforcement and Collections (2008), 1989-91; 1993; 1994; 2008
Box
7:256
Revenue, Department PIER Program (Program for Increased Enforcement Revenues)
Quarterly progress reports, 1989-1992
Box
7:257
Revenue, Department of; Recanvassing Program, 1990-1991
Box
7:258
Revenue, Department of; Performance audits performed by the Arizona Auditor
General (95-15; 95-16; 95-17; 95-18). Property Valuation and Equalization;
Administrative Services; Taxpayer Support; Collections. (95-15; 95-16; 95-17, 95-18),
1995
Box
7:259
Revenue, Department of; Revenue Reconciliation Act; report from ADOR on the
impact of federal tax laws passed in 1990, 1990
Box
7:260
Revenue, Department of; Revenue Sharing Report "A Comparison of How Other
States Share Sales and Income Tax with Cities and Counties", undated
Box
7:261
Revenue limitations; staff memo by Bob Lockwood; overview of constitutional
expenditure and revenue limitations resulting from June 1980 special election,
Oct
1989
Tax reform – fiscal reform. Reports and analysis prepared by House staff,
June, July,
Sept 1990
Box
8:288
Tax reform – tax referendum of 1990 "ENOUGH". Challenge to Tax Reform Act of
1990; communications; Attorney General, Governor, Speaker of the House, President of
the Senate, 1990
Box
8:289
Tax reform; Springer proposal, 1995
Box
8:290
Tax reform for AZ citizens Committee (TRACC); agendas; appointment letters;
meeting handouts, 1989-2003
Box
8:291
TRACC (continued); minutes, 1989-2003
Box
8:292
TRACC (continued) Final report; meeting agenda; handouts. In order as kept by
staff. Introduction and tabs 1 and 2, 2003
Box
8:293
TRACC (continued) Tabs 3 through 6, 2003
Box
8:294
TRACC – Background and information for Oct 22, 2003 meeting, 2003
Box
8:295
TRACC – Final report and appendices; staff memo, Dec 2003
Box
8:296
Tax relief; proposals and information from JLBC and ADOR. (See also Tax
Reform), 1996-2005
