Pennsylvania 2023-2024 Regular Session Status: In Committee Bipartisan · 15 D · 9 R cosponsors

HB 1994 — An Act amending the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, in corporate net income tax, further providing for definitions; in procedure and administration, further providing for petition for reassessment and for review by board and providing for settlement conference process, for closing agreements and for report to General Assembly; and, in general provisions, further providing for timely filing.

Last action — Re-committed to Appropriations

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

396 added · 684 removed

Plain-language change summary

In the latest version of Bill HB 1994, significant changes were made to the definitions related to taxable income for medical cannabis businesses. Previously, the bill's text included a broader range of taxation topics and procedures, but now it specifically allows an additional deduction for the ordinary business expenses that these companies incur, aligning with federal income tax rules. This change is important because it can help lighten the financial burden on medical cannabis businesses, potentially promoting growth in this sector within Pennsylvania.

→
Previous
Latest
PRIOR PRINTER'S NO.
PRIOR PRINTER'S NOS.
2528 PRINTER'S NO.
2528, 3691 PRINTER'S NO.
3691 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
3743 THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL Session of No.
WILLIAMS, GREEN, MAYES, BOROWSKI, MUNROE, D'ORSIE, WATRO, DIAMOND, JOZWIAK, MERCURI, ROWE, FRITZ, GROVE, PICKETT, RADER AND WEBSTER, JANUARY 31, 2024 AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, OCTOBER 1, 2024 AN ACT Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An <-- act relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;
WILLIAMS, GREEN, MAYES, BOROWSKI, MUNROE, D'ORSIE, WATRO, DIAMOND, JOZWIAK, MERCURI, ROWE, FRITZ, GROVE, PICKETT, RADER AND WEBSTER, JANUARY 31, 2024 AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, OCTOBER 8, 2024 AN ACT Ameact relating to tax reform and State taxation by codifying and enumerating certain subjects of taxation and imposing taxes thereon;
prescribing crimes, offenses and providing for definitions and for review by board and providing for settlement conference process.
prescribing crimes, offenses and penalties," in corporate net income tax, further providing for definitions;
AMENDING THE ACT OF MARCH 4, 1971 (P.L.6, NO.2), ENTITLED "AN <-- ACT RELATING TO TAX REFORM AND STATE TAXATION BY CODIFYING AND ENUMERATING CERTAIN SUBJECTS OF TAXATION AND IMPOSING TAXES THEREON;
in procedure and administration, further board and providing for settlement conference process, for closing agreements and for report to General Assembly;
PROVIDING PROCEDURES FOR THE PAYMENT, COLLECTION, ADMINISTRATION AND ENFORCEMENT THEREOF;
and, in general provisions, further providing for timely filing.
PROVIDING FOR TAX CREDITS IN CERTAIN CASES;
CONFERRING POWERS AND IMPOSING DUTIES UPON THE DEPARTMENT OF REVENUE, CERTAIN EMPLOYERS, FIDUCIARIES, INDIVIDUALS, PERSONS, CORPORATIONS AND OTHER ENTITIES;
PRESCRIBING CRIMES, OFFENSES AND PENALTIES," IN CORPORATE NET INCOME TAX, FURTHER PROVIDING FOR DEFINITIONS;
IN PROCEDURE AND ADMINISTRATION, FURTHER PROVIDING FOR PETITION FOR REASSESSMENT AND FOR REVIEW BY BOARD AND PROVIDING FOR SETTLEMENT CONFERENCE PROCESS, FOR CLOSING AGREEMENTS AND FOR REPORT TO GENERAL ASSEMBLY;
AND, IN GENERAL PROVISIONS, FURTHER PROVIDING FOR TIMELY FILING.
Section 2701 of the act of March 4, 1971 (P.L.6, <-- No.2), known as the Tax Reform Code of 1971, is amended by adding a definition to read:
Section 401(3)1(b.2) of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971, added July 11, 2024 (P.L.674, No.56), is amended to read:
Section 2701.
Section 401.
Definitions.
Definitions.--The following words, terms, and phrases, when used in this article, shall have the meaning ascribed to them in this section, except where the context clearly indicates a different meaning:
The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
* * * (3) "Taxable income." 1.
* * * "Treasurer." The State Treasurer of the Commonwealth.
* * * (b.2) An additional deduction shall be allowed from the taxable income of a medical cannabis business in the amount of the ordinary and necessary expenses that were paid or incurred by the medical cannabis business during the taxable year that are ordinarily deductible for Federal income tax purposes under section 162 of the Internal Revenue Code of 1986 (Public Law 99- 514, 26 U.S.C.
Section 2.
§ 162) if no deduction for ordinary and necessary expenses paid or incurred by the medical cannabis business was taken for Federal income tax purposes for the taxable year.
Section 2704(d.7) of the act is amended and the section is amended by adding a subsection to read:
As used in this phrase, the term "medical cannabis business" shall mean a medical marijuana organization as defined in section 103 of the act of April 17, 2016 (P.L.84, No.16), known as the "Medical Marijuana Act," that has an active grower/processor permit or dispensary permit during the taxable year for which the deduction is sought.
Section 2704.
* * * Section 2.
Sections 2702(a) and 2704(a) of the act are amended to read:
Section 2702.
Petition for reassessment.
(a) General rule.--[A] (1) Except as provided under paragraph (2), a taxpayer may file a petition for reassessment with the department within 60 days after the mailing date of the notice of assessment.
(2) For an assessment of tax imposed under Article III, a taxpayer may file a petition for reassessment with the 20240HB1994PN3743 - 2 - department within 90 days after the mailing date of the notice of assessment.
An extension of time for filing the petition may be allowed for cause but may not exceed an additional 30 days.
* * * Section 2704.
* * * (a.1) Extension for filing petition.--Notwithstanding any provision to the contrary, the date for filing a petition required under this article with the board may be extended by the board upon:
(a) Petition for review of a decision and order.--[Within] (1) Except as provided under paragraph (2), within 60 days after the mailing date of the department's notice of decision and order on a petition filed with it, a taxpayer may petition the board to review the decision and order of the department.
(1) written application for good cause shown;
(2) For an assessment of tax imposed under Article III, a taxpayer may file a petition for review with the board within 90 days after the mailing date of the decision and order of the department.
and (2) a finding that granting the application will not prejudice the other party.
An extension of time for filing the petition may be allowed for cause but may not exceed an additional 30 days.
* * * [(d.7) Compromise settlement.--The board shall establish procedures to facilitate the compromise settlement of issues on appeal.
* * * Section 3.
A compromise settlement shall be ordered by the board only with the agreement of both the petitioner and the department.
The act is amended by adding sections to read:
The provisions of section 2707(c) shall be applicable to compromise settlements under this section.] * * * Section 3.
Section 2704.1.
The act is amended by adding a section to read:
20240HB1994PN3691 - 2 - Section 2704.1.
(a) Settlement officer.--The board shall appoint one or more individuals to serve as a settlement officer for a settlement conference initiated under subsection (b), to whom the following shall apply:
(a) Settlement officer.--The board shall appoint one or more individuals to serve as a settlement officer for a settlement conference initiated under subsection (b), and the following shall apply:
(1) A settlement officer may be either an employee of the board or a third-party contractor retained by the board.
(1) A settlement officer must be a third-party contractor retained by the board.
(ii) must be an attorney in good standing before the Supreme Court of Pennsylvania or a certified public accountant in good standing before the State Board of Accountancy;
(ii) must be an attorney in good standing before the 20240HB1994PN3743 - 3 - Supreme Court of Pennsylvania or a certified public accountant in good standing before the State Board of Accountancy;
and (iv) may not be employed by the department, board or the treasurer, other than in the capacity as a settlement officer.
and (iv) may not be employed by the department, board or the State Treasurer, other than in the capacity as a settlement officer.
(3) A settlement officer shall:
(3) A settlement officer:
Show all 224 changed rows (184 more)
Previous
Latest
(i) be fair and impartial and is not permitted to preside over a settlement conference if the settlement officer cannot conduct it in an impartial manner;
(i) shall be fair and impartial and is not permitted to preside over a settlement conference if the settlement officer cannot conduct it in an impartial manner;
and (ii) disclose, as soon as practicable, all actual and potential conflicts of interest that are reasonably known to the settlement officer and could reasonably be seen as raising a question about the officer's interest in the outcome unless the petitioner and the department consent in writing.
and (ii) shall disclose, as soon as practicable, all actual and potential conflicts of interest that are reasonably known to the settlement officer and could reasonably be seen as raising a question about the officer's interest in the outcome unless the petitioner and the department consent in writing.
(4) The board may remove a settlement officer at its 20240HB1994PN3691 - 3 - sole discretion.
(4) The board may remove a settlement officer at its sole discretion.
(5) The treasurer shall set the compensation for a settlement officer.
(5) The State Treasurer shall set the compensation for a settlement officer.
The request for a settlement conference shall be submitted to the board, unless the settlement conference is directed by the board, by filing a written request with the petition or within 30 days of the petition being filed.
The request for a settlement conference shall be submitted to the board, unless the settlement conference is directed by the board, by filing a written request with the 20240HB1994PN3743 - 4 - petition or within 30 days of the petition being filed.
(1) The board may defer consideration of the petition until after either party declines to participate in a settlement conference or the settlement conference is deemed terminated under subsection (e).
(1) The board may defer consideration of the petition until after the parties terminate a settlement conference or the settlement conference is deemed terminated under subsection (e).
The nonrequesting party or parties must file a written response with the board and provide a copy to the requesting party in 20240HB1994PN3691 - 4 - support of or opposition to the settlement conference within 10 business days of the requestor's submission.
The nonrequesting party or parties must file a written response with the board and provide a copy to the requesting party in support of or opposition to the settlement conference within 10 business days of the requester's submission.
(c) Settlement conference.--The following shall apply to a settlement conference requested under subsection (b):
20240HB1994PN3743 - 5 - (c) Settlement conference.--The following shall apply to a settlement conference requested under subsection (b):
Other individuals may attend a settlement conference only 20240HB1994PN3691 - 5 - with the permission of the parties and with the consent of the settlement officer.
Other individuals may attend a settlement conference only with the permission of the parties and with the consent of the settlement officer.
(i) A party is not required to retain representation for a settlement conference.
(i) A party is not required to retain representation 20240HB1994PN3743 - 6 - for a settlement conference.
(iii) Each party must have a representative attend a settlement conference who has the authority to consummate a settlement, which shall include each party who has not retained representation.
(iii) Each party must have a representative attend a <-- settlement conference who has the authority to negotiate a settlement, which shall include each party who has not retained representation.
(8) Prior to and during the scheduled settlement conference the parties and their representatives shall, as appropriate to each party's circumstances, exercise best efforts to prepare for and engage in a meaningful and productive settlement conference.
(8) Prior to and during the scheduled settlement conference, the parties and their representatives shall, as appropriate to each party's circumstances, exercise best efforts to prepare for and engage in a meaningful and productive settlement conference.
20240HB1994PN3691 - 6 - (9) The parties are encouraged to exchange all documents pertinent to the relief requested.
(9) The parties are encouraged to exchange all documents pertinent to the relief requested.
(10) Confidential information disclosed to a settlement officer by a party in the course of a settlement conference shall not be divulged by the settlement officer.
(10) Confidential information disclosed to a settlement officer by a party in the course of a settlement conference 20240HB1994PN3743 - 7 - shall not be divulged by the settlement officer.
(11) The settlement officer must return to each respective party all documents containing confidential information presented at the settlement conference within 30 days after the earlier of the date that the board accepts a settlement, or the board mails its order deciding the case.
(11) The settlement officer must return to each respective party all documents containing confidential information presented at the settlement conference within 30 days after the earlier of the date that the board accepts a settlement or the board mails its order deciding the case.
(13) The settlement officer shall not be compelled to divulge confidential records or to testify in regard to the settlement conference in any administrative, judicial or 20240HB1994PN3691 - 7 - other proceeding.
(13) The settlement officer shall not be compelled to divulge confidential records or to testify in regard to the settlement conference in any administrative, judicial or other proceeding.
(14) No confidential or privileged document or other record presented or included in a settlement conference shall be subject to the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know-Law.
(14) No confidential or privileged document or other record presented or included in a settlement conference shall be subject to access under the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.
(15) Each party to a settlement conference shall maintain the confidentiality of the settlement conference and shall not rely on or introduce as evidence in any administrative, judicial or other proceeding the following, unless agreed to by the parties or required by applicable law:
(15) Each party to a settlement conference shall maintain the confidentiality of the settlement conference and shall not rely on or introduce as evidence in any administrative, judicial or other proceeding the following, unless agreed to by the parties or required by applicable 20240HB1994PN3743 - 8 - law:
(d) Post-settlement conference procedures.-- (1) The settlement officer shall evaluate the merits of a dispute during the settlement conference.
(d) Postsettlement conference procedures.-- (1) The settlement officer shall evaluate the merits of a dispute during the settlement conference.
(2) The settlement officer does not have the authority 20240HB1994PN3691 - 8 - to impose a settlement on the parties.
(2) The settlement officer does not have the authority to impose a settlement on the parties.
(3) In the event a settlement of all or some of the issues in dispute is not achieved within the scheduled settlement conference, the settlement officer may continue to communicate with the parties for a period of time not to exceed 30 days from the date of the settlement conference, during which time the parties agree to negotiate in earnest in an ongoing effort to facilitate a complete settlement.
(3) In the event a settlement of all or some of the issues in dispute is not achieved within the scheduled settlement conference, the settlement officer may continue to communicate with the parties for a period of time not to exceed 30 days from the date of the settlement conference, during which time the parties agree to negotiate in earnest 20240HB1994PN3743 - 9 - in an ongoing effort to facilitate a complete settlement.
(2) by a written declaration by the settlement officer that further efforts at a settlement conference would not 20240HB1994PN3691 - 9 - contribute to a resolution of the parties' dispute;
(2) by a written declaration by the settlement officer that further efforts at a settlement conference would not contribute to a resolution of the parties' dispute;
(f) Exclusion of liability.--A settlement officer is not a necessary or proper party in administrative, judicial or other proceedings relating to the settlement conference.
(f) Exclusion of liability.--A settlement officer is not a necessary or proper party in administrative, judicial or other 20240HB1994PN3743 - 10 - proceedings relating to the settlement conference.
(g) Rules and regulations.--The board may adopt rules and regulations necessary to effectuate this section.
(g) Rules and regulations.--The board may adopt rules and promulgate regulations necessary to effectuate this section.
Section 2708.
Closing agreements.
(a) Authorization.--The department is authorized to enter into an agreement in writing with any person relating to the liability of the person, or of the person or estate for whom the person acts, in respect of any tax administered by the department for any taxable period.
(b) Finality.--If the agreement is approved by the department, within a time as may be stated in the agreement or later agreed to, the agreement shall be final and conclusive, and, except upon a showing of fraud, malfeasance or misrepresentation of a material fact:
(1) The case shall not be reopened as to the matters agreed upon or the agreement modified by any officer, employee or agent of the department.
20240HB1994PN3743 - 11 - (2) In a suit, action or proceeding, the agreement, or any determination, assessment, collection, payment, abatement, refund or credit made in accordance with the agreement, shall not be annulled, modified, set aside or disregarded.
(c) Liabilities suspended.--If, pursuant to an agreement authorized by subsection (a), the department agrees to suspend the collection of any amounts of tax, penalties, interest or other additions to tax, the department may reimpose any of the suspended amounts if the person who entered into the agreement fails to comply with the terms of the agreement.
Section 2709.
Report to General Assembly.
No later than June 1 of the second year after the effective date of this section, and each year thereafter, the State Treasurer shall submit a report to the General Assembly summarizing the effectiveness of the settlement conference process implemented under section 2704.1.
A copy of the report shall be delivered to the chairman and minority chairman of the Finance Committee of the Senate and the chairman and minority chairman of the Finance Committee of the House of Representatives.
The report shall, at a minimum, include:
(1) The number of appeals of tax liability resolved through the settlement conference process.
(2) The number of appeals of tax liability that were not resolved through the settlement conference process.
(3) Of the taxpayers whose appeals were resolved through the settlement conference process, how many were individual taxpayers and how many were pass-through entities.
(4) The average amount of tax liability contested in cases that were resolved through the settlement conference 20240HB1994PN3743 - 12 - process.
(5) The average number of days it took for appeals of tax liability to be resolved through the settlement conference process.
(6) Recommendations to improve the effectiveness of the settlement conference process, which may be implemented through administrative procedure, guidelines, rules, regulations or legislation.
(7) Any other information deemed necessary by the State Treasurer.
This act shall take effect in 60 days.
Section 3003.6 of the act is amended to read:
SECTION 1.
Section 3003.6.
SECTION 401(3)1(B.2) OF THE ACT OF MARCH 4, 1971 <-- (P.L.6, NO.2), KNOWN AS THE TAX REFORM CODE OF 1971, ADDED JULY 11, 2024 (P.L.674, NO.56), IS AMENDED TO READ:
Timely Filing.--(a) A taxpayer shall be deemed to have timely filed a petition for a refund, a petition for reassessment or any other protest relating to the assessment of tax or any other matter relating to any tax imposed by this act if the letter transmitting the petition is received by the Department of Revenue or is postmarked by the United States Postal Service on or prior to the final day on which the petition is required to be filed.
20240HB1994PN3691 - 10 - SECTION 401.
(b) For purposes of filing a petition for refund, a petition for reassessment or a petition for redetermination with the Department of Revenue or the Board of Finance and Revenue, the reference in subsection (a) to a postmark by the United States Postal Service shall include any date recorded or marked as described under 26 U.S.C.
DEFINITIONS.--THE FOLLOWING WORDS, TERMS, AND PHRASES, WHEN USED IN THIS ARTICLE, SHALL HAVE THE MEANING ASCRIBED TO THEM IN THIS SECTION, EXCEPT WHERE THE CONTEXT CLEARLY INDICATES A DIFFERENT MEANING:
§ 7502(f)(2)(C) (relating to timely mailing treated as timely filing and paying) by any delivery service designated by the Secretary of the Treasury of the United States under 26 U.S.C.
* * * (3) "TAXABLE INCOME." 1.
§ 7502(f)(2).
* * * (B.2) AN ADDITIONAL DEDUCTION SHALL BE ALLOWED FROM THE TAXABLE INCOME OF A MEDICAL CANNABIS BUSINESS IN THE AMOUNT OF THE ORDINARY AND NECESSARY EXPENSES THAT WERE PAID OR INCURRED BY THE MEDICAL CANNABIS BUSINESS DURING THE TAXABLE YEAR THAT ARE ORDINARILY DEDUCTIBLE FOR FEDERAL INCOME TAX PURPOSES UNDER SECTION 162 OF THE INTERNAL REVENUE CODE OF 1986 (PUBLIC LAW 99- 514, 26 U.S.C.
Section 5.
§ 162) IF NO DEDUCTION FOR ORDINARY AND NECESSARY EXPENSES PAID OR INCURRED BY THE MEDICAL CANNABIS BUSINESS WAS TAKEN FOR FEDERAL INCOME TAX PURPOSES FOR THE TAXABLE YEAR.
The amendment of section 401(3)1(b.2) of the act shall apply to taxable years beginning after December 31, 2023.
AS USED IN THIS PHRASE, THE TERM "MEDICAL CANNABIS BUSINESS" SHALL MEAN A MEDICAL MARIJUANA ORGANIZATION AS DEFINED IN SECTION 103 OF THE ACT OF APRIL 17, 2016 (P.L.84, NO.16), KNOWN AS THE "MEDICAL MARIJUANA ACT," THAT HAS AN ACTIVE GROWER/PROCESSOR PERMIT OR DISPENSARY PERMIT DURING THE TAXABLE YEAR FOR WHICH THE DEDUCTION IS SOUGHT.
20240HB1994PN3743 - 13 - Section 6.
* * * SECTION 2.
This act shall take effect as follows:
SECTIONS 2702(A) AND 2704(A) OF THE ACT ARE AMENDED TO READ:
(1) The following provisions shall take effect immediately:
SECTION 2702.
(i) The amendment of section 401(3)1(b.2) of the act.
PETITION FOR REASSESSMENT.
(ii) This section and section 5 of this act.
(A) GENERAL RULE.--[A] (1) EXCEPT AS PROVIDED UNDER PARAGRAPH (2), A TAXPAYER MAY FILE A PETITION FOR REASSESSMENT WITH THE DEPARTMENT WITHIN 60 DAYS AFTER THE MAILING DATE OF THE NOTICE OF ASSESSMENT.
(2) The remainder of this act shall take effect in 90 days.
20240HB1994PN3691 - 11 - (2) FOR AN ASSESSMENT OF TAX IMPOSED UNDER ARTICLE III, A TAXPAYER MAY FILE A PETITION FOR REASSESSMENT WITH THE DEPARTMENT WITHIN 90 DAYS AFTER THE MAILING DATE OF THE NOTICE OF ASSESSMENT.
20240HB1994PN3743 - 14 -
AN EXTENSION OF TIME FOR FILING THE PETITION MAY BE ALLOWED FOR CAUSE BUT MAY NOT EXCEED AN ADDITIONAL 30 DAYS.
* * * SECTION 2704.
REVIEW BY BOARD.
(A) PETITION FOR REVIEW OF A DECISION AND ORDER.--[WITHIN] (1) EXCEPT AS PROVIDED UNDER PARAGRAPH (2), WITHIN 60 DAYS AFTER THE MAILING DATE OF THE DEPARTMENT'S NOTICE OF DECISION AND ORDER ON A PETITION FILED WITH IT, A TAXPAYER MAY PETITION THE BOARD TO REVIEW THE DECISION AND ORDER OF THE DEPARTMENT.
(2) FOR AN ASSESSMENT OF TAX IMPOSED UNDER ARTICLE III, A TAXPAYER MAY FILE A PETITION FOR REVIEW WITH THE BOARD WITHIN 90 DAYS AFTER THE MAILING DATE OF THE DECISION AND ORDER OF THE DEPARTMENT.
AN EXTENSION OF TIME FOR FILING THE PETITION MAY BE ALLOWED FOR CAUSE BUT MAY NOT EXCEED AN ADDITIONAL 30 DAYS.
* * * SECTION 3.
THE ACT IS AMENDED BY ADDING SECTIONS TO READ:
SECTION 2704.1.
SETTLEMENT CONFERENCE PROCESS.
(A) SETTLEMENT OFFICER.--THE BOARD SHALL APPOINT ONE OR MORE INDIVIDUALS TO SERVE AS A SETTLEMENT OFFICER FOR A SETTLEMENT CONFERENCE INITIATED UNDER SUBSECTION (B), AND THE FOLLOWING SHALL APPLY:
(1) A SETTLEMENT OFFICER MUST BE A THIRD-PARTY CONTRACTOR RETAINED BY THE BOARD.
(2) A SETTLEMENT OFFICER:
20240HB1994PN3691 - 12 - (I) MUST BE A CITIZEN OF THE UNITED STATES;
(II) MUST BE AN ATTORNEY IN GOOD STANDING BEFORE THE SUPREME COURT OF PENNSYLVANIA OR A CERTIFIED PUBLIC ACCOUNTANT IN GOOD STANDING BEFORE THE STATE BOARD OF ACCOUNTANCY;
(III) MUST HAVE SIGNIFICANT EXPERIENCE IN A POSITION REQUIRING SUBSTANTIAL KNOWLEDGE OF PENNSYLVANIA TAX LAW;
AND (IV) MAY NOT BE EMPLOYED BY THE DEPARTMENT, BOARD OR THE STATE TREASURER, OTHER THAN IN THE CAPACITY AS A SETTLEMENT OFFICER.
(3) A SETTLEMENT OFFICER:
(I) SHALL BE FAIR AND IMPARTIAL AND IS NOT PERMITTED TO PRESIDE OVER A SETTLEMENT CONFERENCE IF THE SETTLEMENT OFFICER CANNOT CONDUCT IT IN AN IMPARTIAL MANNER;
AND (II) SHALL DISCLOSE, AS SOON AS PRACTICABLE, ALL ACTUAL AND POTENTIAL CONFLICTS OF INTEREST THAT ARE REASONABLY KNOWN TO THE SETTLEMENT OFFICER AND COULD REASONABLY BE SEEN AS RAISING A QUESTION ABOUT THE OFFICER'S INTEREST IN THE OUTCOME UNLESS THE PETITIONER AND THE DEPARTMENT CONSENT IN WRITING.
(4) THE BOARD MAY REMOVE A SETTLEMENT OFFICER AT ITS SOLE DISCRETION.
(5) THE STATE TREASURER SHALL SET THE COMPENSATION FOR A SETTLEMENT OFFICER.
(B) REQUEST FOR SETTLEMENT CONFERENCE.--NOTWITHSTANDING SECTION 2704(F)(1), EITHER PARTY MAY SUBMIT A REQUEST FOR, OR THE BOARD MAY DIRECT, A SETTLEMENT CONFERENCE TO SETTLE A PETITION FOR REVIEW OF A DECISION AND ORDER UNDER THE BOARD'S JURISDICTION.
THE REQUEST FOR A SETTLEMENT CONFERENCE SHALL BE 20240HB1994PN3691 - 13 - SUBMITTED TO THE BOARD, UNLESS THE SETTLEMENT CONFERENCE IS DIRECTED BY THE BOARD, BY FILING A WRITTEN REQUEST WITH THE PETITION OR WITHIN 30 DAYS OF THE PETITION BEING FILED.
THE BOARD MAY ALLOW SETTLEMENT CONFERENCES AFTER THE DEADLINE IN THE EXERCISE OF DISCRETION OR UPON APPLICATION FOR GOOD CAUSE.
THE FOLLOWING SHALL APPLY:
(1) THE BOARD MAY DEFER CONSIDERATION OF THE PETITION UNTIL AFTER THE PARTIES TERMINATE A SETTLEMENT CONFERENCE OR THE SETTLEMENT CONFERENCE IS DEEMED TERMINATED UNDER SUBSECTION (E).
IF THE BOARD DEFERS CONSIDERATION OF THE PETITION, THE BOARD SHALL ISSUE A DECISION AND ORDER DISPOSING OF THE PETITION WITHIN SIX MONTHS OF THE PARTY'S REFUSAL TO PARTICIPATE IN A SETTLEMENT CONFERENCE OR TERMINATION.
(2) THE PARTY REQUESTING A SETTLEMENT CONFERENCE SHALL SIMULTANEOUSLY NOTIFY THE OTHER PARTY OR PARTIES AND THE BOARD OF THE REQUEST, UNLESS THE BOARD INITIATED THE SETTLEMENT CONFERENCE.
(3) A REQUEST FOR SETTLEMENT MUST PROVIDE A BRIEF DESCRIPTION OF THE DISPUTE AND THE RELIEF REQUESTED.
THE NONREQUESTING PARTY OR PARTIES MUST FILE A WRITTEN RESPONSE WITH THE BOARD AND PROVIDE A COPY TO THE REQUESTING PARTY IN SUPPORT OF OR OPPOSITION TO THE SETTLEMENT CONFERENCE WITHIN 10 BUSINESS DAYS OF THE REQUESTER'S SUBMISSION.
(4) THE BOARD, WITHIN FIVE BUSINESS DAYS OF RECEIPT OF THE RESPONSE IN SUPPORT OF OR OPPOSITION TO THE SETTLEMENT CONFERENCE, SHALL NOTIFY THE PARTIES IN WRITING WHETHER THE BOARD WILL REFER AN APPEAL TO A SETTLEMENT CONFERENCE.
(5) A PETITIONER MAY DECLINE TO PARTICIPATE IN A SETTLEMENT CONFERENCE UPON PROVIDING THE BOARD WITH WRITTEN 20240HB1994PN3691 - 14 - NOTICE OF ITS INTENT NOT TO PARTICIPATE WITHIN FIVE BUSINESS DAYS OF RECEIPT OF NOTICE OF THE REFERRAL.
(C) SETTLEMENT CONFERENCE.--THE FOLLOWING SHALL APPLY TO A SETTLEMENT CONFERENCE REQUESTED UNDER SUBSECTION (B):
(1) A SETTLEMENT CONFERENCE SHALL BE HELD NO LATER THAN 60 DAYS FROM THE DATE THE BOARD REFERS A CASE FOR SETTLEMENT CONFERENCE.
(2) THE SETTLEMENT OFFICER SHALL SET THE DATE, TIME AND PLACE FOR EACH CONFERENCE.
THE PARTIES SHALL RESPOND TO REQUESTS FOR CONFERENCE DATES IN A TIMELY MANNER, BE COOPERATIVE IN SCHEDULING THE EARLIEST PRACTICABLE DATE AND ADHERE TO THE ESTABLISHED CONFERENCE SCHEDULE.
THE SETTLEMENT OFFICER, IN THE EXERCISE OF DISCRETION OR UPON APPLICATION FOR GOOD CAUSE, MAY RESCHEDULE A CONFERENCE.
THE SETTLEMENT OFFICER SHALL PROVIDE NOTICE OF THE CONFERENCE TO THE PARTIES IN ADVANCE OF THE CONFERENCE DATE.
(3) A SETTLEMENT CONFERENCE AND RELATED SETTLEMENT CONFERENCE COMMUNICATIONS ARE PRIVATE PROCEEDINGS.
A REPRESENTATIVE OF EACH PARTY MUST ATTEND EACH SETTLEMENT CONFERENCE.
A PARTY IS NOT REQUIRED TO ATTEND EACH SETTLEMENT CONFERENCE UNLESS THE PARTY DOES NOT HAVE REPRESENTATION.
OTHER INDIVIDUALS MAY ATTEND A SETTLEMENT CONFERENCE ONLY WITH THE PERMISSION OF THE PARTIES AND WITH THE CONSENT OF THE SETTLEMENT OFFICER.
(4) A SETTLEMENT CONFERENCE MAY BE CONDUCTED VIRTUALLY OR IN PERSON.
(5) A SETTLEMENT CONFERENCE MAY NOT BE RECORDED ELECTRONICALLY OR IN ANY OTHER MANNER, REGARDLESS OF THE CONSENT OF THE PARTIES.
(6) THE FOLLOWING SHALL APPLY TO REPRESENTATION AT A 20240HB1994PN3691 - 15 - SETTLEMENT CONFERENCE:
(I) A PARTY IS NOT REQUIRED TO RETAIN REPRESENTATION FOR A SETTLEMENT CONFERENCE.
(II) IF A PARTY RETAINS REPRESENTATION, THE PARTY MAY BE REPRESENTED AT A SETTLEMENT CONFERENCE BY ANY INDIVIDUAL OF THE PARTY'S CHOOSING.
(III) EACH PARTY MUST HAVE A REPRESENTATIVE ATTEND A SETTLEMENT CONFERENCE WHO HAS THE AUTHORITY TO NEGOTIATE A SETTLEMENT, WHICH SHALL INCLUDE EACH PARTY WHO HAS NOT RETAINED REPRESENTATION.
(7) THE SETTLEMENT OFFICER SHALL CONDUCT THE SETTLEMENT CONFERENCE IN AN INFORMAL MANNER WITH THE PURPOSE OF FACILITATING A SETTLEMENT BETWEEN THE PETITIONER AND THE DEPARTMENT.
THE SETTLEMENT OFFICER IS AUTHORIZED TO CONDUCT SEPARATE OR EX PARTE MEETINGS AND OTHER COMMUNICATIONS WITH THE PARTIES, AND ANY REPRESENTATIVES OF THE PARTIES, BEFORE, DURING AND AFTER ANY SCHEDULED SETTLEMENT CONFERENCE.
(8) PRIOR TO AND DURING THE SCHEDULED SETTLEMENT CONFERENCE, THE PARTIES AND THEIR REPRESENTATIVES SHALL, AS APPROPRIATE TO EACH PARTY'S CIRCUMSTANCES, EXERCISE BEST EFFORTS TO PREPARE FOR AND ENGAGE IN A MEANINGFUL AND PRODUCTIVE SETTLEMENT CONFERENCE.
(9) THE PARTIES ARE ENCOURAGED TO EXCHANGE ALL DOCUMENTS PERTINENT TO THE RELIEF REQUESTED.
THE SETTLEMENT OFFICER MAY REQUEST THE EXCHANGE OF MEMORANDA ON ISSUES, INCLUDING THE UNDERLYING INTERESTS AND THE HISTORY OF THE PARTIES' NEGOTIATIONS.
INFORMATION THAT A PARTY WISHES TO KEEP CONFIDENTIAL MAY BE SENT TO THE SETTLEMENT OFFICER, AS NECESSARY, IN A SEPARATE COMMUNICATION WITH THE SETTLEMENT OFFICER.
20240HB1994PN3691 - 16 - (10) CONFIDENTIAL INFORMATION DISCLOSED TO A SETTLEMENT OFFICER BY A PARTY IN THE COURSE OF A SETTLEMENT CONFERENCE SHALL NOT BE DIVULGED BY THE SETTLEMENT OFFICER.
THE SETTLEMENT OFFICER SHALL MAINTAIN THE CONFIDENTIALITY OF ALL INFORMATION OBTAINED IN THE SETTLEMENT CONFERENCE, AND ALL RECORDS, REPORTS OR OTHER DOCUMENTS RECEIVED BY THE SETTLEMENT OFFICER WHILE SERVING IN THAT CAPACITY SHALL BE CONFIDENTIAL.
THE SETTLEMENT OFFICER SHALL BE SUBJECT TO THE PROVISIONS AND PENALTIES OF SECTION 731 OF THE ACT OF APRIL 9, 1929 (P.L.343, NO.176), KNOWN AS THE FISCAL CODE.
(11) THE SETTLEMENT OFFICER MUST RETURN TO EACH RESPECTIVE PARTY ALL DOCUMENTS CONTAINING CONFIDENTIAL INFORMATION PRESENTED AT THE SETTLEMENT CONFERENCE WITHIN 30 DAYS AFTER THE EARLIER OF THE DATE THAT THE BOARD ACCEPTS A SETTLEMENT OR THE BOARD MAILS ITS ORDER DECIDING THE CASE.
(12) A PARTY MUST SUBMIT TO THE BOARD ANY DOCUMENTS INTENDED TO BE USED IN SUPPORT OF THE PARTY'S APPEAL.
THE DOCUMENTS MUST BE SUBMITTED IN ACCORDANCE WITH THE RULES AND PROCEDURES OF THE BOARD FOR SUBMITTING ADDITIONAL EVIDENCE.
(13) THE SETTLEMENT OFFICER SHALL NOT BE COMPELLED TO DIVULGE CONFIDENTIAL RECORDS OR TO TESTIFY IN REGARD TO THE SETTLEMENT CONFERENCE IN ANY ADMINISTRATIVE, JUDICIAL OR OTHER PROCEEDING.
(14) NO CONFIDENTIAL OR PRIVILEGED DOCUMENT OR OTHER RECORD PRESENTED OR INCLUDED IN A SETTLEMENT CONFERENCE SHALL BE SUBJECT TO ACCESS UNDER THE ACT OF FEBRUARY 14, 2008 (P.L.6, NO.3), KNOWN AS THE RIGHT-TO-KNOW LAW.
(15) EACH PARTY TO A SETTLEMENT CONFERENCE SHALL MAINTAIN THE CONFIDENTIALITY OF THE SETTLEMENT CONFERENCE AND SHALL NOT RELY ON OR INTRODUCE AS EVIDENCE IN ANY 20240HB1994PN3691 - 17 - ADMINISTRATIVE, JUDICIAL OR OTHER PROCEEDING THE FOLLOWING, UNLESS AGREED TO BY THE PARTIES OR REQUIRED BY APPLICABLE LAW:
(I) VIEWS EXPRESSED OR SUGGESTIONS MADE BY A PARTY OR OTHER PARTICIPANT WITH RESPECT TO A POSSIBLE SETTLEMENT OF THE DISPUTE.
(II) ADMISSIONS MADE BY A PARTY OR OTHER PARTICIPANT IN THE COURSE OF THE SETTLEMENT CONFERENCE.
(III) PROPOSALS MADE OR VIEWS EXPRESSED BY THE SETTLEMENT OFFICER.
(IV) THE FACT THAT A PARTY HAD OR HAD NOT INDICATED WILLINGNESS TO ACCEPT A PROPOSAL FOR SETTLEMENT MADE BY THE SETTLEMENT OFFICER.
(16) A SETTLEMENT OFFICER IS NOT A LEGAL REPRESENTATIVE OF ANY PARTY AND HAS NO FIDUCIARY DUTY TO ANY PARTY.
(D) POSTSETTLEMENT CONFERENCE PROCEDURES.-- (1) THE SETTLEMENT OFFICER SHALL EVALUATE THE MERITS OF A DISPUTE DURING THE SETTLEMENT CONFERENCE.
THE EVALUATIONS SHALL BE COMMUNICATED TO EACH PARTY PRIVATELY OR, IF THE PARTIES AGREE, TO ALL PARTIES JOINTLY.
UNLESS PARTIES AGREE OTHERWISE, EVALUATIONS SHALL BE COMMUNICATED ORALLY.
(2) THE SETTLEMENT OFFICER DOES NOT HAVE THE AUTHORITY TO IMPOSE A SETTLEMENT ON THE PARTIES.
SUBJECT TO THE DISCRETION OF THE SETTLEMENT OFFICER, THE OFFICER MAY MAKE ORAL OR WRITTEN RECOMMENDATIONS FOR SETTLEMENT TO A PARTY PRIVATELY OR, IF THE PARTIES AGREE, TO ALL PARTIES JOINTLY.
(3) IN THE EVENT A SETTLEMENT OF ALL OR SOME OF THE ISSUES IN DISPUTE IS NOT ACHIEVED WITHIN THE SCHEDULED SETTLEMENT CONFERENCE, THE SETTLEMENT OFFICER MAY CONTINUE TO COMMUNICATE WITH THE PARTIES FOR A PERIOD OF TIME NOT TO 20240HB1994PN3691 - 18 - EXCEED 30 DAYS FROM THE DATE OF THE SETTLEMENT CONFERENCE, DURING WHICH TIME THE PARTIES AGREE TO NEGOTIATE IN EARNEST IN AN ONGOING EFFORT TO FACILITATE A COMPLETE SETTLEMENT.
(4) IF THE PARTIES TO A SETTLEMENT CONFERENCE COME TO AN AGREEMENT, THE PARTIES SHALL PRESENT THE TERMS OF THE SETTLEMENT TO THE BOARD FOR APPROVAL IN WRITING SIGNED BY ALL PARTIES WITHIN 10 BUSINESS DAYS AFTER REACHING THE SETTLEMENT.
THE SETTLEMENT AGREEMENT SHALL BE APPROVED BY THE BOARD IF THE BOARD DETERMINES THE AGREEMENT IS NOT CONTRARY TO LAW.
(5) IF THE PARTIES TO A SETTLEMENT CONFERENCE CANNOT REACH A SETTLEMENT OF ANY OR ALL OF THE ISSUES, THE BOARD SHALL PROCEED IN ACCORDANCE WITH THE PROCEDURE SPECIFIED IN THIS ACT AND REGULATIONS.
(6) A SETTLEMENT AGREEMENT SHALL NOT BE CONSIDERED AS PRECEDENT AND CANNOT BE APPEALED.
(E) TERMINATION OF A SETTLEMENT CONFERENCE.--THE SETTLEMENT CONFERENCE SHALL BE TERMINATED:
(1) BY THE BOARD APPROVING A SETTLEMENT AGREEMENT BY THE PARTIES;
(2) BY A WRITTEN DECLARATION BY THE SETTLEMENT OFFICER THAT FURTHER EFFORTS AT A SETTLEMENT CONFERENCE WOULD NOT CONTRIBUTE TO A RESOLUTION OF THE PARTIES' DISPUTE;
(3) BY A WRITTEN DECLARATION OF ALL PARTIES THAT THE SETTLEMENT CONFERENCE IS TERMINATED;
OR (4) WHEN THE SETTLEMENT OFFICER HAS REPRESENTED IN WRITING TO THE BOARD THAT THERE HAS BEEN NO COMMUNICATION BETWEEN THE SETTLEMENT OFFICER AND ANY PARTY OR PARTY'S REPRESENTATIVE FOR 21 DAYS FOLLOWING THE CONCLUSION OF THE SETTLEMENT CONFERENCE.
20240HB1994PN3691 - 19 - (F) EXCLUSION OF LIABILITY.--A SETTLEMENT OFFICER IS NOT A NECESSARY OR PROPER PARTY IN ADMINISTRATIVE, JUDICIAL OR OTHER PROCEEDINGS RELATING TO THE SETTLEMENT CONFERENCE.
NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY, PARTIES TO A SETTLEMENT CONFERENCE UNDER THIS SECTION SHALL BE DEEMED TO HAVE CONSENTED THAT THE SETTLEMENT OFFICER SHALL NOT BE LIABLE TO ANY PARTY FOR ANY ERROR, ACT OR OMISSION IN CONNECTION WITH ANY SETTLEMENT CONFERENCE CONDUCTED UNDER THIS SECTION.
PARTIES TO A SETTLEMENT CONFERENCE UNDER THIS SECTION MAY NOT CALL A SETTLEMENT OFFICER AS A WITNESS IN LITIGATION OR ANY OTHER PROCEEDING RELATING TO THE SETTLEMENT CONFERENCE.
THE SETTLEMENT OFFICER IS NOT COMPETENT TO TESTIFY AS A WITNESS IN ANY PROCEEDING RELATED TO THE SETTLEMENT CONFERENCE.
(G) RULES AND REGULATIONS.--THE BOARD MAY ADOPT RULES AND PROMULGATE REGULATIONS NECESSARY TO EFFECTUATE THIS SECTION.
(H) LAWS NOT APPLICABLE.--THE PROVISIONS OF 2 PA.C.S.
(RELATING TO ADMINISTRATIVE LAW AND PROCEDURE) SHALL NOT APPLY TO A SETTLEMENT CONFERENCE CONDUCTED UNDER THIS SECTION.
SECTION 2708.
CLOSING AGREEMENTS.
(A) AUTHORIZATION.--THE DEPARTMENT IS AUTHORIZED TO ENTER INTO AN AGREEMENT IN WRITING WITH ANY PERSON RELATING TO THE LIABILITY OF THE PERSON, OR OF THE PERSON OR ESTATE FOR WHOM THE PERSON ACTS, IN RESPECT OF ANY TAX ADMINISTERED BY THE DEPARTMENT FOR ANY TAXABLE PERIOD.
(B) FINALITY.--IF THE AGREEMENT IS APPROVED BY THE DEPARTMENT, WITHIN A TIME AS MAY BE STATED IN THE AGREEMENT OR LATER AGREED TO, THE AGREEMENT SHALL BE FINAL AND CONCLUSIVE, AND, EXCEPT UPON A SHOWING OF FRAUD, MALFEASANCE OR MISREPRESENTATION OF A MATERIAL FACT:
(1) THE CASE SHALL NOT BE REOPENED AS TO THE MATTERS 20240HB1994PN3691 - 20 - AGREED UPON OR THE AGREEMENT MODIFIED BY ANY OFFICER, EMPLOYEE OR AGENT OF THE DEPARTMENT.
(2) IN A SUIT, ACTION OR PROCEEDING, THE AGREEMENT, OR ANY DETERMINATION, ASSESSMENT, COLLECTION, PAYMENT, ABATEMENT, REFUND OR CREDIT MADE IN ACCORDANCE WITH THE AGREEMENT, SHALL NOT BE ANNULLED, MODIFIED, SET ASIDE OR DISREGARDED.
(C) LIABILITIES SUSPENDED.--IF, PURSUANT TO AN AGREEMENT AUTHORIZED BY SUBSECTION (A), THE DEPARTMENT AGREES TO SUSPEND THE COLLECTION OF ANY AMOUNTS OF TAX, PENALTIES, INTEREST OR OTHER ADDITIONS TO TAX, THE DEPARTMENT MAY REIMPOSE ANY OF THE SUSPENDED AMOUNTS IF THE PERSON WHO ENTERED INTO THE AGREEMENT FAILS TO COMPLY WITH THE TERMS OF THE AGREEMENT.
SECTION 2709.
REPORT TO GENERAL ASSEMBLY.
NO LATER THAN JUNE 1 OF THE SECOND YEAR AFTER THE EFFECTIVE DATE OF THIS SECTION, AND EACH YEAR THEREAFTER, THE STATE TREASURER SHALL SUBMIT A REPORT TO THE GENERAL ASSEMBLY SUMMARIZING THE EFFECTIVENESS OF THE SETTLEMENT CONFERENCE PROCESS IMPLEMENTED UNDER SECTION 2704.1.
A COPY OF THE REPORT SHALL BE DELIVERED TO THE CHAIRMAN AND MINORITY CHAIRMAN OF THE FINANCE COMMITTEE OF THE SENATE AND THE CHAIRMAN AND MINORITY CHAIRMAN OF THE FINANCE COMMITTEE OF THE HOUSE OF REPRESENTATIVES.
THE REPORT SHALL, AT A MINIMUM, INCLUDE:
(1) THE NUMBER OF APPEALS OF TAX LIABILITY RESOLVED THROUGH THE SETTLEMENT CONFERENCE PROCESS.
(2) THE NUMBER OF APPEALS OF TAX LIABILITY THAT WERE NOT RESOLVED THROUGH THE SETTLEMENT CONFERENCE PROCESS.
(3) OF THE TAXPAYERS WHOSE APPEALS WERE RESOLVED THROUGH THE SETTLEMENT CONFERENCE PROCESS, HOW MANY WERE INDIVIDUAL TAXPAYERS AND HOW MANY WERE PASS-THROUGH ENTITIES.
20240HB1994PN3691 - 21 - (4) THE AVERAGE AMOUNT OF TAX LIABILITY CONTESTED IN CASES THAT WERE RESOLVED THROUGH THE SETTLEMENT CONFERENCE PROCESS.
(5) THE AVERAGE NUMBER OF DAYS IT TOOK FOR APPEALS OF TAX LIABILITY TO BE RESOLVED THROUGH THE SETTLEMENT CONFERENCE PROCESS.
(6) RECOMMENDATIONS TO IMPROVE THE EFFECTIVENESS OF THE SETTLEMENT CONFERENCE PROCESS, WHICH MAY BE IMPLEMENTED THROUGH ADMINISTRATIVE PROCEDURE, GUIDELINES, RULES, REGULATIONS OR LEGISLATION.
(7) ANY OTHER INFORMATION DEEMED NECESSARY BY THE STATE TREASURER.
SECTION 4.
SECTION 3003.6 OF THE ACT IS AMENDED TO READ:
SECTION 3003.6.
TIMELY FILING.--(A) A TAXPAYER SHALL BE DEEMED TO HAVE TIMELY FILED A PETITION FOR A REFUND, A PETITION FOR REASSESSMENT OR ANY OTHER PROTEST RELATING TO THE ASSESSMENT OF TAX OR ANY OTHER MATTER RELATING TO ANY TAX IMPOSED BY THIS ACT IF THE LETTER TRANSMITTING THE PETITION IS RECEIVED BY THE DEPARTMENT OF REVENUE OR IS POSTMARKED BY THE UNITED STATES POSTAL SERVICE ON OR PRIOR TO THE FINAL DAY ON WHICH THE PETITION IS REQUIRED TO BE FILED.
(B) FOR PURPOSES OF FILING A PETITION FOR REFUND, A PETITION FOR REASSESSMENT OR A PETITION FOR REDETERMINATION WITH THE DEPARTMENT OF REVENUE OR THE BOARD OF FINANCE AND REVENUE, THE REFERENCE IN SUBSECTION (A) TO A POSTMARK BY THE UNITED STATES POSTAL SERVICE SHALL INCLUDE ANY DATE RECORDED OR MARKED AS DESCRIBED UNDER 26 U.S.C.
§ 7502(F)(2)(C) (RELATING TO TIMELY MAILING TREATED AS TIMELY FILING AND PAYING) BY ANY DELIVERY SERVICE DESIGNATED BY THE SECRETARY OF THE TREASURY OF THE UNITED STATES UNDER 26 U.S.C.
§ 7502(F)(2).
20240HB1994PN3691 - 22 - SECTION 5.
THE AMENDMENT OF SECTION 401(3)1(B.2) OF THE ACT SHALL APPLY TO TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2023.
SECTION 6.
THIS ACT SHALL TAKE EFFECT AS FOLLOWS:
(1) THE FOLLOWING PROVISIONS SHALL TAKE EFFECT IMMEDIATELY:
(I) THE AMENDMENT OF SECTION 401(3)1(B.2) OF THE ACT.
(II) THIS SECTION AND SECTION 5 OF THIS ACT.
(2) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT IN 90 DAYS.
20240HB1994PN3691 - 23 -
⬇ Download PDF
View plain text versions (3)

Amendments

2 amendments

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Re-committed to Appropriations

  2. Second consideration, with amendments

  3. Removed from table

  4. Laid on the table

  5. First consideration

  6. Reported as amended

  7. Referred to Finance

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 27 co-sponsors · 225 not signed on · 11 voted No

Sponsors (1)

Co-sponsors (27)

Not signed on (225)

225 members have not signed on to this bill.

Show all 225 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

A5857

Passed 189 Yea · 12 Nay · 2 Other
Party YeaNayPresentNot Voting
Democratic 96000
Republican 751002
Unaffiliated 18200
Total 1891202
% of votes cast 93%6%0%1%
How each member voted (203)
Member Party Vote
P. Sturla — Yea
Aaron Kaufer — Yea
Barry Jozwiak — Yea
Dan Miller — Yea
Donna Oberlander — Yea
George Dunbar — Yea
Jim Gregory — Yea
Jim Marshall — Yea
Joshua Siegel — Yea
Kevin Boyle — Yea
Louis Schmitt — Yea
MACKENZIE, R — Yea
Mark Rozzi — Yea
Matthew Gergely — Yea
Mike Cabell — Yea
Paul Schemel — Yea
Robert W. Mercuri — Yea
Seth Grove — Yea
Stephenie Scialabba — Nay
Torren Ecker — Nay
Abigail Salisbury Democratic Yea
Aerion Abney Democratic Yea
Amen Brown Democratic Yea
Andre D. Carroll Democratic Yea
Anita Astorino Kulik Democratic Yea
Anthony A. Bellmon Democratic Yea
Arvind Venkat Democratic Yea
Ben Waxman Democratic Yea
Benjamin V. Sanchez Democratic Yea
Brandon J. Markosek Democratic Yea
Brian Munroe Democratic Yea
Bridget M. Kosierowski Democratic Yea
Carol Hill-Evans Democratic Yea
Carol Kazeem Democratic Yea
Chris Pielli Democratic Yea
Christina D. Sappey Democratic Yea
Christopher M. Rabb Democratic Yea
Dan Frankel Democratic Yea
Dan K. Williams Democratic Yea
Daniel J. Deasy Democratic Yea
Danielle Friel Otten Democratic Yea
Danilo Burgos Democratic Yea
Darisha K. Parker Democratic Yea
Dave Madsen Democratic Yea
David M. Delloso Democratic Yea
Ed Neilson Democratic Yea
Eddie Day Pashinski Democratic Yea
Elizabeth Fiedler Democratic Yea
Emily Kinkead Democratic Yea
Frank Burns Democratic Yea
G. Roni Green Democratic Yea
Gina H. Curry Democratic Yea
Greg Scott Democratic Yea
Greg Vitali Democratic Yea
Heather Boyd Democratic Yea
Ismail Smith-Wade-El Democratic Yea
Jared G. Solomon Democratic Yea
Jason Dawkins Democratic Yea
Jeanne McNeill Democratic Yea
Jennifer O'Mara Democratic Yea
Jessica Benham Democratic Yea
Jim Haddock Democratic Yea
Jim Prokopiak Democratic Yea
Joanna E. McClinton Democratic Yea
Joe Ciresi Democratic Yea
Joe McAndrew Democratic Yea
Joe Webster Democratic Yea
Johanny Cepeda-Freytiz Democratic Yea
Jordan A. Harris Democratic Yea
Jose Giral Democratic Yea
Joseph C. Hohenstein Democratic Yea
Justin C. Fleming Democratic Yea
Keith S. Harris Democratic Yea
Kristine C. Howard Democratic Yea
Kyle Donahue Democratic Yea
Kyle J. Mullins Democratic Yea
La'Tasha D. Mayes Democratic Yea
Leanne Krueger Democratic Yea
Lindsay Powell Democratic Yea
Lisa A. Borowski Democratic Yea
Liz Hanbidge Democratic Yea
Malcolm Kenyatta Democratic Yea
Mandy Steele Democratic Yea
Manuel Guzman Democratic Yea
Mary Jo Daley Democratic Yea
MaryLouise Isaacson Democratic Yea
Matthew D. Bradford Democratic Yea
Maureen E. Madden Democratic Yea
Melissa Cerrato Democratic Yea
Melissa L. Shusterman Democratic Yea
Michael H. Schlossberg Democratic Yea
Morgan Cephas Democratic Yea
Nancy Guenst Democratic Yea
Napoleon J. Nelson Democratic Yea
Nick Pisciottano Democratic Yea
Pat Gallagher Democratic Yea
Patrick J. Harkins Democratic Yea
Patty Kim Democratic Yea
Paul Friel Democratic Yea
Paul Takac Democratic Yea
Perry S. Warren Democratic Yea
Peter Schweyer Democratic Yea
Regina G. Young Democratic Yea
Rick Krajewski Democratic Yea
Robert E. Merski Democratic Yea
Robert F. Matzie Democratic Yea
Robert Freeman Democratic Yea
Ryan A. Bizzarro Democratic Yea
Scott Conklin Democratic Yea
Steve Samuelson Democratic Yea
Steven R. Malagari Democratic Yea
Tarah Probst Democratic Yea
Tarik Khan Democratic Yea
Tim Brennan Democratic Yea
Tim Briggs Democratic Yea
Tina M. Davis Democratic Yea
Aaron Bernstine Republican Yea
Abby Major Republican Yea
Alec J. Ryncavage Republican Yea
Andrew Kuzma Republican Yea
Ann Flood Republican Yea
Barbara Gleim Republican Nay
Brad Roae Republican Yea
Brett R. Miller Republican Yea
Brian Smith Republican Yea
Bryan Cutler Republican Yea
Bud Cook Republican Yea
Carl Walker Metzgar Republican Nay
Charity Grimm Krupa Republican Yea
Clint Owlett Republican Yea
Craig T. Staats Republican Yea
Craig Williams Republican Yea
Dallas Kephart Republican Yea
Dan Moul Republican Yea
Dane Watro Republican Yea
David H. Rowe Republican Nay
David H. Zimmerman Republican Yea
David M. Maloney Republican Yea
Dawn W. Keefer Republican Yea
Donna Scheuren Republican Yea
Doyle Heffley Republican Nay
Eric Davanzo Republican Yea
Eric R. Nelson Republican Yea
Jack Rader Republican Yea
Jacob D. Banta Republican Yea
James B. Struzzi Republican Yea
Jamie Barton Republican Yea
Jamie L. Flick Republican Yea
Jason Ortitay Republican Yea
Jeff Olsommer Republican Yea
Jesse Topper Republican Nay
Jill N. Cooper Republican Yea
Jim Rigby Republican Yea
Joanne Stehr Republican Yea
Joe Emrick Republican Yea
Joe Hamm Republican Nay
Joe Hogan Republican Yea
Joe Kerwin Republican Not Voting
John A. Lawrence Republican Not Voting
John A. Schlegel Republican Yea
Jonathan Fritz Republican Yea
Joseph D'Orsie Republican Yea
Joshua D. Kail Republican Yea
Kate A. Klunk Republican Yea
Kathleen C. Tomlinson Republican Yea
Kathy L. Rapp Republican Yea
Keith J. Greiner Republican Yea
Kerry A. Benninghoff Republican Yea
Kristin Marcell Republican Yea
Leslie Rossi Republican Yea
Marci Mustello Republican Yea
Mark M. Gillen Republican Yea
Marla Brown Republican Yea
Martin T. Causer Republican Yea
Martina A. White Republican Yea
Michael Stender Republican Yea
Mike Armanini Republican Yea
Mike Jones Republican Yea
Milou Mackenzie Republican Yea
Mindy Fee Republican Yea
Natalie Mihalek Republican Yea
Parke Wentling Republican Yea
Perry A. Stambaugh Republican Yea
R. Lee James Republican Yea
Rich Irvin Republican Nay
Rob W. Kauffman Republican Yea
Robert Leadbeter Republican Nay
Russ Diamond Republican Yea
Ryan Warner Republican Yea
Shelby Labs Republican Yea
Sheryl M. Delozier Republican Yea
Stephanie Borowicz Republican Nay
Steven C. Mentzer Republican Yea
Thomas H. Kutz Republican Yea
Thomas L. Mehaffie Republican Yea
Tim Twardzik Republican Yea
Timothy J. O'Neal Republican Yea
Timothy R. Bonner Republican Yea
Tina Pickett Republican Yea
Tom Jones Republican Yea
Valerie S. Gaydos Republican Yea
Wendy Fink Republican Nay
Zachary Mako Republican Yea

Official roll call →

Committee vote (Finance): Report Bill As Amended

Passed 25 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 14000
Republican 10000
Unaffiliated 1000
Total 25000
% of votes cast 100%0%0%0%
How each member voted (25)
Member Party Vote
Robert W. Mercuri — Yea
Ben Waxman Democratic Yea
Christopher M. Rabb Democratic Yea
Elizabeth Fiedler Democratic Yea
Greg Scott Democratic Yea
Ismail Smith-Wade-El Democratic Yea
Joe Webster Democratic Yea
Johanny Cepeda-Freytiz Democratic Yea
Justin C. Fleming Democratic Yea
Keith S. Harris Democratic Yea
Malcolm Kenyatta Democratic Yea
Pat Gallagher Democratic Yea
Paul Friel Democratic Yea
Robert E. Merski Democratic Yea
Steve Samuelson Democratic Yea
Aaron Bernstine Republican Yea
Dallas Kephart Republican Yea
Jack Rader Republican Yea
Jonathan Fritz Republican Yea
Keith J. Greiner Republican Yea
Leslie Rossi Republican Yea
Marla Brown Republican Yea
Mike Jones Republican Yea
Thomas H. Kutz Republican Yea
Zachary Mako Republican Yea

Official roll call →

Committee vote (Finance): Adopt Amendment

Passed 25 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 14000
Republican 10000
Unaffiliated 1000
Total 25000
% of votes cast 100%0%0%0%
How each member voted (25)
Member Party Vote
Robert W. Mercuri — Yea
Ben Waxman Democratic Yea
Christopher M. Rabb Democratic Yea
Elizabeth Fiedler Democratic Yea
Greg Scott Democratic Yea
Ismail Smith-Wade-El Democratic Yea
Joe Webster Democratic Yea
Johanny Cepeda-Freytiz Democratic Yea
Justin C. Fleming Democratic Yea
Keith S. Harris Democratic Yea
Malcolm Kenyatta Democratic Yea
Pat Gallagher Democratic Yea
Paul Friel Democratic Yea
Robert E. Merski Democratic Yea
Steve Samuelson Democratic Yea
Aaron Bernstine Republican Yea
Dallas Kephart Republican Yea
Jack Rader Republican Yea
Jonathan Fritz Republican Yea
Keith J. Greiner Republican Yea
Leslie Rossi Republican Yea
Marla Brown Republican Yea
Mike Jones Republican Yea
Thomas H. Kutz Republican Yea
Zachary Mako Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 1994?
HB 1994 is sponsored by Seth Grove, Tim Briggs (Democratic), Maureen E. Madden (Democratic), Keith J. Greiner (Republican), Jeanne McNeill (Democratic), Ryan A. Bizzarro (Democratic), Carol Kazeem (Democratic), Johanny Cepeda-Freytiz (Democratic), Carol Hill-Evans (Democratic), Perry S. Warren (Democratic), Dan K. Williams (Democratic), G. Roni Green (Democratic), La'Tasha D. Mayes (Democratic), Lisa A. Borowski (Democratic), Brian Munroe (Democratic), Joseph D'Orsie (Republican), Dane Watro (Republican), Russ Diamond (Republican), David H. Rowe (Republican), Jonathan Fritz (Republican), Tina Pickett (Republican), Jack Rader (Republican), Joe Webster (Democratic), Charity Grimm Krupa (Republican), Benjamin V. Sanchez (Democratic), Robert W. Mercuri, Barry Jozwiak, and Stephen Kinsey.
What is the current status of HB 1994?
This bill died with 2023-2024 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 1994?
Track HB 1994 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on HB 1994

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of HB 1994

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →