Review of certain tax exemptions, exclusions, and credits

(a) The exemptions, exclusions, and credits under the general excise tax listed in subsection (c) shall be reviewed in 2020 and every tenth year thereafter. (b) The auditor shall submit the findings and recommendations of the reviews to the legislature and governor no later than twenty days prior to the convening of the immediately following regular session. (c) This section shall apply to the following: (1) Section 237-16.5--Gross income of real property lessees from sublessees; (2) Section 237-16.8--Value or gross income of nonprofit organizations from conventions, conferences, trade shows, and display spaces; (3) Section 349-10--Proceeds earned from annual senior citizen's fairs; (4) Section 237-23.5--Amounts received from common payments of related entities; (5) Section 237-24(13)--Amounts received by blind, deaf, or totally disabled persons from their business; (6) Section 237-24(14)--Amounts received by independent cane farmers who are sugarcane producers; (7) Section 237-24(15)--Amounts received by foster parents; (8) Section 237-24(16)--Reimbursements to cooperative housing corporations for operating and maintenance expenses; (9) Section 237-24(17)--Amounts received by TRICARE managed care support contractors; and (10) Section 237-24(18)--Amounts received by Patient-Centered Community Care program contractors.