A00307
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
230
Session of
2021
INTRODUCED BY RYAN, KAUFFMAN, STAATS, HERSHEY, DUNBAR, GROVE,
ROWE, B. MILLER, MOUL, GLEIM, KEEFER AND THOMAS,
JANUARY 25, 2021
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, FEBRUARY 4, 2021
AN ACT
Amending the act of April 9, 1929 (P.L.177, No.175), entitled
"An act providing for and reorganizing the conduct of the
executive and administrative work of the Commonwealth by the
Executive Department thereof and the administrative
departments, boards, commissions, and officers thereof,
including the boards of trustees of State Normal Schools, or
Teachers Colleges; abolishing, creating, reorganizing or
authorizing the reorganization of certain administrative
departments, boards, and commissions; defining the powers and
duties of the Governor and other executive and administrative
officers, and of the several administrative departments,
boards, commissions, and officers; fixing the salaries of the
Governor, Lieutenant Governor, and certain other executive
and administrative officers; providing for the appointment of
certain administrative officers, and of all deputies and
other assistants and employes in certain departments, boards,
and commissions; providing for judicial administration; and
prescribing the manner in which the number and compensation
of the deputies and all other assistants and employes of
certain departments, boards and commissions shall be
determined," in Independent Fiscal Office, further providing
for revenue estimates.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 605-B(e) of the act of April 9, 1929
(P.L.177, No.175), known as The Administrative Code of 1929,
amended June 28, 2019 (P.L.101, No.15), is amended to read:
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Section 605-B. Revenue estimates.
* * *
(e) Proposed change in law.--
(1) [The office shall prepare a revenue estimate of any
change in law affecting revenues and receipts, including
increases in regulatory fees, proposed or considered as part
of the annual State budget. If the proposed change in law
will have a fiscal impact in excess of [$10,000,000]
$25,000,000 $50,000,000 in any fiscal year, the estimate
shall be prepared on the basis of assumptions that estimate
the probable behavioral responses of taxpayers, businesses
and other persons to the proposed changes and shall include a
statement identifying those assumptions. The information may
be used to revise the revenue estimate under subsection
(a.1).]
(2) The office shall prepare, if requested by an officer
listed in section 615-B(a), a revenue estimate of any change
in law affecting revenues and receipts, including increases
in regulatory fees, that may be expected to carry a fiscal
impact in excess of $25,000,000 $50,000,000 in any fiscal
year, proposed or considered as part of a bill or amendment
in either house of the General Assembly. If the proposed
change in law will have a fiscal impact in excess of
$25,000,000 $50,000,000 in any fiscal year, the estimate
shall be prepared on the basis of assumptions that consider
the probable behavioral responses of taxpayers, businesses
and other persons and any potential dynamic or macroeconomic
impacts in response to the proposed changes and shall include
a statement identifying those assumptions. The information
may be used to revise the revenue estimate under subsection
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(a.1) .
(1) The office shall prepare a revenue estimate of any
change in law affecting revenues and receipts, including
increases in regulatory fees, proposed or considered as part
of the annual state budget that could have a fiscal impact in
excess of $50,000,000. If in the judgment of the office, the
fiscal impact of the proposal is of sufficient size and scope
to warrant an analysis and sufficient data, peer-reviewed
research and evidence exists to support any assumptions of
behavioral effects, the estimate may include the effects of
potential behavioral responses of taxpayers, businesses and
other persons to the proposed changes. If the estimate
assumes any behavioral effects, the estimate shall include a
statement identifying those assumptions. The information may
be used to revise the revenue estimate under subsection
(a.1).
(2) The office shall prepare, if requested by an officer
listed in section 615-B(a), a revenue estimate of any change
in law affecting revenues and receipts, including increases
in regulatory fees, that may be expected to carry a fiscal
impact in excess of $50,000,000 in any fiscal year, proposed
or considered as part of a bill or amendment in either house
of the General Assembly. If in the judgment of the office,
the fiscal impact of the proposal is of sufficient size and
scope to warrant such an analysis and sufficient data, peer-
reviewed research and evidence exists to support any
assumptions of behavioral or macroeconomic effects, the
estimate may include the effects of potential behavioral
responses of taxpayers, businesses and other persons or any
potential dynamic or macroeconomic impacts in response to the
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proposed changes. If the estimate assumes any behavioral,
dynamic or macroeconomic effects, the estimate shall include
a statement identifying those assumptions. The information
may be used to revise the revenue estimate under subsection
(a.1).
(3) AN OFFICER IDENTIFIED IN SECTION 615-B(A) MAY
REQUEST A REVENUE ESTIMATE IN ACCORDANCE WITH PARAGRAPH (2)
NO SOONER THAN 120 DAYS AFTER THE EFFECTIVE DATE OF THIS
PARAGRAPH.
* * *
Section 2. This act shall take effect in 60 days.
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