E Relating to tax expenditures; requiring bill author preparation of tax expenditure statements and commissioner of revenue preparation for the legislative committee of an estimate of the effect on state government revenues for legislation proposing to create new or expand existing tax expenditures, defining tax expenditure; regulating public subsidies to businesses, defining business subsidy and certain other terms; requiring a public purpose and grantor adoption of criteria for awarding business subsidies, authorizing commissioner of trade and economic development (DTED) assistance; requiring subsidy agreements between grantors and recipients, requiring the inclusion of certain wage and job goals; requiring and providing for public notice and hearing before granting subsidies is excess of certain amounts; restricting the payment of subsidies to recipients failing to meet agreement goals; specifying certain recipient and grantor reporting requirements, requiring commissioner coordination for comparison and evaluation purposes, specifying certain annual compilation and summary report requirements; granting the commissioner certain audit authority; specifying certain requirements of department appropriation riders for grants to particular businesses; requiring commissioner of revenue tax expenditure budget reports to include statements of the intended public purpose of the tax expenditure; requesting the legislative auditor to conduct a study of selected tax expenditures; requiring the department of revenue to study the creation of a model to provide an analytical dynamic tax analysis of tax expenditures and report to the legislature by a certain date (ra, ja)