Bill Text: PA HB2196 | 2009-2010 | Regular Session | Introduced


Bill Title: Eliminating the Board of Appeals in the Department of Revenue; providing for the employees of the Board of Appeals and for the Board of Finance and Revenue; and making necessary appeals.

Spectrum: Partisan Bill (Democrat 25-0)

Status: (Introduced - Dead) 2010-01-07 - Referred to FINANCE [HB2196 Detail]

Download: Pennsylvania-2009-HB2196-Introduced.html

  

 

    

PRINTER'S NO.  3063

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

2196

Session of

2010

  

  

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

  

  

REFERRED TO COMMITTEE ON FINANCE, JANUARY 7, 2010  

  

  

  

AN ACT

  

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.

 


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.

- 2 -

 


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.

- 3 -

 


feedback