Subchapter L. PENNSYLVANIA BUSINESS TAX REFORM COMMISSION
Sec.
6.191. Purpose.
6.192. Tasks.
6.193. Composition.
6.194. Staffing.
6.195. Reports.
6.196. Public meetings.
6.197. Cooperation by State agencies.
6.198. Effective date.
The provisions of this Subchapter L adopted by Executive Order No. 2004-3, dated March 4, 2004, 34 Pa.B. 2164, unless otherwise noted.
The Pennsylvania Business Tax Reform Commission is established to evaluate the current business tax structure in this Commonwealth and recommend changes in this Commonwealth’s business tax structure that will broaden those tax bases, thereby allowing rates to be reduced, leveling the playing field and creating a fairer business tax climate.
(a) The Pennsylvania Business Tax Reform Commission (Commission) will explore viable options for increasing fairness and competitiveness in the business tax structure of this Commonwealth. The Commission will also find solutions to ensure that the portion of State general funds derived from direct business taxes is not diminished, and that any decrease in tax rates is offset by new taxes or a broadening of the tax base to ensure revenue neutrality.
(b) The Commission will provide a report that thoroughly discusses options and viable recommendations considered and express clear rationales for options not recommended. Specific tax changes recommended by the Commission will be included in the report. The Commission will present to the Governor its recommendations for change in this Commonwealth’s tax structure consistent with the purposes of the Commission. This section cited in 4 Pa. Code § 6.195 (relating to reports).
(a) The Secretary of Revenue will chair the Pennsylvania Business Tax Reform Commission (Commission) and will serve as a member.
(b) The Commission will consist of 12 members. Seven members will be appointed by the Governor. The appointees will be members of various constituencies affected by or knowledgeable about the business tax climate of this Commonwealth. These constituencies include corporations, tax preferred entities, tax policy experts and tax practitioners. Three of the Governor’s seven appointees, one from each organization, will be members of the Pennsylvania Chamber of Business and Industry, the Pennsylvania Business Roundtable and Team Pennsylvania.
(c) Each of the four caucuses within the Legislature will select one private sector citizen business representative from constituencies affected by or knowledgeable about Pennsylvania’s business taxes to serve on the Commission.
(d) Staff from organizations representing business organizations are not eligible to participate on the Commission.
The Commonwealth will, through the Department of Revenue, contract for research, analysis and editorial work in support of the Pennsylvania Business Tax Reform Commission, as necessary, and will provide reasonable and necessary clerical, research and administrative support.
The Pennsylvania Business Tax Reform Commission will prepare a written report for submission to the Governor and the General Assembly, as required by § 6.192(b) (relating to tasks), on or before November 30, 2004. The provisions of this § 6.195 amended by Executive Order No. 2004-3, Revision No.1, dated July 1, 2004, 34 Pa.B. 4550. Immediately preceeding text appears at serial page (303861).
All meetings, except for organizational meetings and planning sessions, will be conducted as public meetings consistent with procedures prescribed by 65 Pa.C.S. Chapter 7 (relating to open meetings).
The Department of Revenue will serve as the administrative support agency of the Pennsylvania Business Tax Reform Commission (Commission) and will provide facilities, personnel assistance, information and services necessary to fulfill the mission of the Commission. All other Commonwealth agencies are directed to cooperate with and assist the Commission in fulfilling its duties and responsibilities.
This subchapter will take effect immediately and will continue in effect until rescinded.
§ 6.191. Purpose.
§ 6.192. Tasks.
§ 6.193. Composition.
§ 6.194. Staffing.
§ 6.195. Reports.
§ 6.196. Public meetings.
§ 6.197. Cooperation by State agencies.
§ 6.198. Effective date.
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