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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY BARBIN, GERBER, LEVDANSKY, DERMODY, DeLUCA, MURPHY, READSHAW, McGEEHAN, HORNAMAN, KORTZ, SAINATO, SEIP, KOTIK, SOLOBAY, BURNS, MATZIE, D. COSTA, GIBBONS, CARROLL, GOODMAN, HALUSKA, MAHONEY, LENTZ AND DePASQUALE, JANUARY 7, 2010 |
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| REFERRED TO COMMITTEE ON FINANCE, JANUARY 7, 2010 |
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| AN ACT |
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1 | Eliminating the Board of Appeals in the Department of Revenue; |
2 | providing for the employees of the Board of Appeals and for |
3 | the Board of Finance and Revenue; and making necessary |
4 | appeals. |
5 | The General Assembly of the Commonwealth of Pennsylvania |
6 | finds and declares as follows: |
7 | The purpose of this act is to eliminate the Board of Appeals |
8 | in the Department of Revenue, thereby streamlining the tax |
9 | appeals process and reducing the time and cost for tax appeals |
10 | in this Commonwealth. |
11 | The General Assembly of the Commonwealth of Pennsylvania |
12 | hereby enacts as follows: |
13 | Section 1. Board of Appeals in the Department of Revenue. |
14 | The Board of Appeals in the Department of Revenue shall be |
15 | abolished. All petitions, appeals and other matters previously |
16 | filed with the Board of Appeals shall be filed with the Board of |
17 | Finance and Revenue in the Treasury Department. |
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1 | Section 2. Board of Finance and Revenue. |
2 | (a) Reduction.--The Board of Finance shall be reduced from |
3 | six members to three. The board shall consist of the following |
4 | three members: |
5 | (1) Treasurer. |
6 | (2) Auditor General. |
7 | (3) Governor's appointment from General Counsel. |
8 | (b) Quorum.--Two members shall constitute a quorum. |
9 | Section 3. Employees. |
10 | (a) Hearing examiners.--All hearing examiners from the Board |
11 | of Appeals shall be transferred to the Board of Finance and |
12 | Revenue. |
13 | (b) Initial transfer.--All employees of the Board of Appeals |
14 | shall be initially transferred to the Tax Amnesty Program. Every |
15 | effort shall be made to place an employee in a substantially |
16 | similar job in the Tax Amnesty Program as the employee held in |
17 | the Board of Appeals. |
18 | (c) Subsequent transfer.--After the end of the Tax Amnesty |
19 | Program, all employees transferred under subsection (a) shall be |
20 | transferred to other substantially similar jobs under the |
21 | Department of Revenue to any extent possible. |
22 | (d) Retention of status.--All employees transferred under |
23 | subsections (a) and (b) shall retain the following: |
24 | (1) Any civil service employment status assigned to |
25 | them. |
26 | (2) Any accrued sick or annual leave time. |
27 | Section 4. Repeals. |
28 | All acts and parts of acts are repealed insofar as they are |
29 | inconsistent with this act. |
30 | Section 5. Applicability. |
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1 | An appeal that is pending on the effective date of this act |
2 | shall be transferred to the Board of Finance and Revenue for a |
3 | decision. There shall be no penalty to either party arising from |
4 | the transfer. |
5 | Section 6. Effective date. |
6 | This act shall take effect in 90 days. |
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