PRINTER'S NO. 4203
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE RESOLUTION
No.
1150
Session of
2018
INTRODUCED BY WHEATLEY, MILLARD, A. DAVIS, KINSEY, YOUNGBLOOD,
VAZQUEZ AND DRISCOLL, OCTOBER 10, 2018
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 10, 2018
A RESOLUTION
Reestablishing the select subcommittee on tax modernization and
reform to investigate, review and make recommendations
concerning the process, rates and methods by which revenue in
this Commonwealth is collected and assessed on taxpayers.
WHEREAS, On June 19, 2017, the House of Representatives
adopted House Resolution No. 327, Printer's No. 2067, which
established a select subcommittee on tax modernization and
reform; and
WHEREAS, The select subcommittee has the duty to hold
hearings, call witnesses, take testimony, conduct investigations
and make recommendations regarding all of the following:
(1) The rates and means by which taxes are assessed and
collected.
(2) Whether certain taxes are outdated or could be
modernized to reflect the current economy.
(3) How to maintain competitiveness and reduce the
overall burden on taxpayers without jeopardizing the
stability of overall revenue;
and
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WHEREAS, The select subcommittee is tasked with developing
recommendations for all of the following purposes:
(1) Encouraging equitable and fair tax policy.
(2) Providing certainty and uniformity for taxpayers.
(3) Facilitating cost-effective and economic tax
collection practices.
(4) Promoting transparency and simplicity to aid
taxpayer understanding of this Commonwealth's tax policies;
and
WHEREAS, The select subcommittee is responsible for reviewing
other states' best practices and methods for levying and
collecting various taxes; and
WHEREAS, The select subcommittee is committed to continuing
its work to investigate, review and make findings and
recommendations on the collection of revenue in this
Commonwealth; and
WHEREAS, The select subcommittee must submit a report of its
findings together with its recommendations for appropriate
legislation or other action to the Finance Committee of the
House of Representatives and to the House of Representatives no
later than November 30, 2018; therefore be it
RESOLVED, That the Finance Committee of the House of
Representatives be authorized and directed to reestablish the
select subcommittee on tax modernization and reform to do the
following:
(1) Investigate, review and make findings and
recommendations regarding:
(i) the rates and means by which taxes are assessed
and collected;
(ii) whether certain taxes are outdated or could be
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modernized to reflect the current economy; and
(iii) how to maintain competitiveness and reduce the
overall burden on taxpayers without jeopardizing the
stability of overall revenue.
(2) Review other states' best practices and methods for
levying and collecting various taxes.
(3) Develop recommendations which:
(i) encourage equitable and fair tax policy;
(ii) provide certainty and uniformity for taxpayers;
(iii) facilitate cost-effective and economic tax
collection practices; and
(iv) promote transparency and simplicity to aid
taxpayer understanding of this Commonwealth's tax
policies;
and be it further
RESOLVED, That the select subcommittee consist of nine
members of the Finance Committee of the House of
Representatives, with five members appointed by the chairperson
of the committee and four members appointed by the minority
chairperson of the committee; and be it further
RESOLVED, That the minority chairperson assign a ranking
member of the minority party to serve as the point of contact
for the select subcommittee; and be it further
RESOLVED, That the chairperson and minority chairperson of
the Finance Committee of the House of Representatives be ex
officio members of the select subcommittee; and be it further
RESOLVED, That the chairperson of the Finance Committee of
the House of Representatives appoint the chairperson of the
select subcommittee from among the members of the select
subcommittee; and be it further
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RESOLVED, That the select subcommittee hold hearings, call
witnesses, take testimony and make investigations at such places
as it deems necessary in this Commonwealth; and be it further
RESOLVED, That the select subcommittee may instruct any
person appearing before the committee to answer questions
regarding matters properly being inquired into by the select
subcommittee and to produce books, papers, records, accounts,
reports and documents as the select subcommittee deems
necessary, not including taxpayer data considered confidential
under Federal or State law; and be it further
RESOLVED, That the Finance Committee of the House of
Representatives assist the select subcommittee to the fullest
extent possible; and be it further
RESOLVED, That the select subcommittee submit a report of its
findings together with its recommendations for appropriate
legislation or other action to the Finance Committee of the
House of Representatives and to the House of Representatives no
later than November 30, 2020.
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