Washington State Joint Legislative Audit and Review Committee (JLARC)
Legal Tax Internship Opportunity
JLARC is seeking a qualified legal tax intern for the summer of 2016 to perform legal research for tax preference reviews, under the supervision of JLARC’s research attorneys and analysts
What can JLARC offer?
| Impact | Collaborate with JLARC staff to provide critical analysis and credible information to improve the utilization of state resources and help the Legislature identify public policy solutions. |
| Exposure | Opportunity to work for the Legislature as nonpartisan staff and participate firsthand in the public policy process. JLARC does not focus on a single policy area, so staff get to learn about many different areas across state government, ranging from tax policy to the state’s management of Puget Sound recovery efforts. This internship focuses on JLARC’s continuing performance audit work on Washington tax preferences. |
| Professional development | Work in a collaborative environment with intelligent, creative, and supportive colleagues. Tax preference reviews often bring together legal research with history, public policy and economic modeling. |
| Networking | Work with JLARC analysts and staff from other legislative and executive branch agencies to help answer some of the more complicated questions facing our state’s lawmakers. The tax team works particularly closely with the Department of Revenue. |
You will be working on 15-20 different tax preferences over the course of the summer, researching the legal history of each preference and the tax treatment of similar activities in other states. Examples of preferences our team has reviewed in the past include:
- A reduced business tax rate for manufacturers of aerospace products
- A business tax credit for contributions to the Motion Picture Competitiveness Program
- Exemptions from sales and use tax for repairs and replacement parts on farm machinery and equipment
- A deduction from estate tax for the value of family-owned farms and business interests
Who are we?
JLARC offers a rare opportunity to work in a legislative environment that is high profile but also even-paced. While our work is accompanied by very high expectations for depth and quality, our pace also allow us the flexibility to manage our project schedules to sustain a healthy home and family life.
Our staff work in a very open and collaborative setting within an environment that is rich in ideas, and is surrounded by intelligent, creative, and supportive colleagues. All staff share their work for discussion with their peers, and all staff are required to participate in a constructive critique of their work partners. This principle permeates our organization, and enables an atmosphere of analytical refinement that always improves our final products.
JLARC has a proven reputation for quality and independence. The work of JLARC’s tax team was recently recognized as a national leader in helping policy makers understand the performance of tax preferences. The Pew Center on the States concluded Washington is one of only four states to integrate the evaluation of preferences into the policy process, ensuring that the investments are regularly reviewed. In its publications, the Pew Center often points to Washington’s efforts as a learning tool for states just starting the process of evaluating preferences.
To maintain the professional quality of our work, JLARC adheres to federal government auditing standards issued by the Government Accountability Office (GAO).
What does JLARC look for in a legal tax intern?
- An appreciation for how objective, non-partisan analysis can assist with the policy making and oversight roles of a legislative body;
- An ability to think analytically and to present information creatively;
- Aptitude for synthesizing complex technical information and presenting it simply;
- Strong legal research skills and the drive to keep digging for elusive answers; and
- Ability to work independently and as a member of a team.
Period of Internship
June through September 2016, with exact dates negotiable
Hours per Week
We expect interns to work approximately 40 hours a week. Schedules are flexible, with many staff working 4/10 weeks or other variations, and interns may work from home on occasion.
Pay
$20 per hour
Application Process
Send a cover letter, resume, a three to five page writing sample, and three professional references to Marilyn Richter at marilyn.richter@nullleg.wa.gov. This announcement is open until December 30 and we will begin reviewing applications as they are received. For more information, visit: www.jlarc.leg.wa.gov
The Joint Legislative Audit and Review Committee is an equal opportunity employer. Women, racial and ethnic minorities, veterans, persons with disabilities, and disabled veterans are encouraged to apply. Persons with disabilities needing assistance in the application process should call 360.786.5171 or TDD 800.635.9993.