PRINTER'S NO. 1715
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE RESOLUTION
No.
327
Session of
2017
INTRODUCED BY WHEATLEY, MAY 11, 2017
REFERRED TO COMMITTEE ON FINANCE, MAY 11, 2017
A RESOLUTION
Establishing 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, The Commonwealth must collect the revenue necessary
to provide the functions and services required by Pennsylvania's
residents; and
WHEREAS, The system of taxation in this Commonwealth is
determined by the General Assembly; and
WHEREAS, It should be a priority of the General Assembly to
examine and review its system of taxation to ensure an equitable
and efficient means by which taxes are assessed and collected;
and
WHEREAS, It is important that this Commonwealth help
facilitate a fair and competitive marketplace in an ever-
changing global economy; and
WHEREAS, Employers and employees are more likely to locate
where taxes are consistent and represent a fair burden for the
purpose they are to serve; therefore be it
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RESOLVED, That the Finance Committee of the House of
Representatives be authorized and directed to establish a 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(ii) whether certain taxes are outdated or could be
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 seven
members of the Finance Committee of the House of
Representatives, with four members appointed by the chairperson
of the committee and three members appointed by the minority
chairperson of the committee; and be it further
RESOLVED, That the chairperson and minority chairperson of
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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
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, 2018.
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