N.Y. Legislative Law § 83-j: Legislative commission on the modernization and simplification of tax administration and the tax law

* § 83-j. Legislative commission on the modernization and

simplification of tax administration and the tax law. 1. The legislature

hereby finds and declares that the economic and social well-being of the

people of the state is clearly related to the tax policies of the state

government and the manner in which such policies are administered. The

legislature further finds that no comprehensive review of the provisions

of the tax law has been undertaken since the Mastick Commission and that

since the time of that commission's last report, many significant

changes have been made in the tax law, frequently in an uncoordinated

manner, with results that are, in many instances, contrary to the

principles of simplicity, ease of administration, fairness, and equity.

Moreover, actions which have been taken by the federal government,

significant court decisions, and changes in the nature of the American

economy have had an impact on the operation and impact of the state tax

system.

2. A legislative commission on the modernization and simplification of

tax administration and the tax law is hereby established: (a) to review

the tax law and the way in which it is administered to determine the

effectiveness of such law and administration in achieving state policy

goals, while achieving the traditional objectives of simplicity,

fairness, ease of administration and equity; and (b) to make

recommendations to the legislature for such actions as it determines

necessary to the achievement of those goals and objectives.

3. The commission shall consist of ten members to be appointed as

follows: three members of the senate shall be appointed by the temporary

president of the senate; three members of the assembly shall be

appointed by the speaker of the assembly; two members of the senate

shall be appointed by the minority leader of the senate; and two members

of the assembly shall be appointed by the minority leader of the

assembly. From among the members so appointed, a chairman and a vice

chairman shall be designated by the joint action of the temporary

president of the senate and the speaker of the assembly. Any vacancy

that occurs in the commission or in the chairmanship or vice

chairmanship shall be filled in the same manner in which the original

appointment or designation was made. No member, officer, or employee of

the commission shall be disqualified from holding any other public

office or employment, nor shall he forfeit any such office or employment

by reason of his appointment hereunder, notwithstanding the provisions

of any general, special, or local law, ordinance, or city charter.

4. The commission may employ and at pleasure remove such personnel as

it may deem necessary for the performance of the commission's functions

and fix their compensation within the amount appropriated therefor. The

commission may hold public and private hearings and otherwise have all

of the powers of a legislative committee under this chapter. The members

of the commission shall receive no compensation for their services but

shall be allowed their actual and necessary expenses incurred in the

performance of their duties hereunder.

5. Employees of the commission shall be considered to be employees of

the legislature for all purposes.

6. The commission may request and shall receive from any court,

department, division, board, or bureau, commission, or agency of the

state such assistance and data as will enable the commission properly to

carry out its powers and duties hereunder.

7. The commission is hereby authorized and empowered to make and sign

any agreements, and to do and perform any acts that may be necessary,

desirable or proper to carry out the purpose and objectives of this

section.

* NB Repealed June 30, 2027