Modifies the composition of the State Tax Commission

SB 1655 creates a new "State Tax Commission" within the state Department of Revenue, replacing the previous structure. It increases the commission from three to five members, requiring appointments by the governor with Senate approval and ensuring no more than three members belong to the same political party. Commissioners must be qualified voters and residents for five years, serve full-time without outside employment, and avoid conflicts of interest with tax-related businesses. This bill directly affects how tax decisions are made by changing who serves on the commission, with the commission now holding authority independent of the revenue director.