Regulation-Pronouncement Status Report
Regulation-Pronouncement Status Report
PA DEPARTMENT OF REVENUE
OFFICE OF CHIEF COUNSEL
REGULATION - PRONOUNCEMENT STATUS REPORT
Second Quarter, 2012
Personal Income Tax
Chapters 101, 103, 105, & 117 (Proposed Rulemaking)
Amendments to Estates and Trusts Regulations
STATUS: The Department is drafting a proposed rulemaking to codify DOR’s policy for the taxation of estates and trusts in the Commonwealth, as well as provide clear instructions for taxpayers regarding reporting requirements. During the Second Quarter 2012, the Department will continue the drafting of this proposed rulemaking.
§§ 117.1, 117.7, 119.13, 119.13a, 119.13b, 119.18 & 121.25 (Proposed Rulemaking)
PIT Amended Returns
STATUS: The Department’s proposed rulemaking clarifies the DOR’s policy on PIT Amended Returns and provides clear instructions for petitions for refunds. Public Outreach was conducted in the Third Quarter 2011. The proposed rulemaking has been approved by the Office of General Counsel, the Governor’s Policy and Budget Offices. During the Second Quarter 2012, the regulatory approval process will continue.
Realty Transfer Tax
61 Pa. Code, Chapter 91 (Proposed Rulemaking)
Amendments to Realty Transfer Tax Regulations
STATUS: Amendments to the Realty Transfer Tax regulations are being proposed to improve the clarity and effectiveness of the regulations. The proposed rulemaking was published at 41 Pa.B. 6220 (November 19, 2011) with a 30-day formal comment period. The Department received comments. During the Second Quarter 2012, the rulemaking will be reviewed.
Local Option Small Games of Chance
61 Pa. Code, Chapter 901a (Proposed Rulemaking)
Amendments to Local Option Small Games of Chance (SGOC) (Act 2 of 2012)
STATUS: The Department is proposing to replace Chapter 901 with a new Chapter 901a as a result of the amendments to the SGOC law enacted under Act 2 of 2012. The proposed rulemaking will reorganize and clarify the SGOC regulations as well as incorporate necessary changes to implement Act 2.
61 Pa. Code, Chapter 901 (Proposed Rulemaking) (15-451)
Amendments to Local Option Small Games of Chance
STATUS: The proposed rulemaking was published at 41 Pa.B. 4638 (August 27, 2011) with a 30-day formal comment period. In light of Act 2 of 2012, the Department is discontinuing the promulgation of this rulemaking.
General Provisions
61 Pa. Code, Chapters 7 & 901 (Proposed Rulemaking)
Consolidation of Administrative Appeals under the Board of Appeals
STATUS: The Department is proposing regulations to consolidate the administrative appeals under the Board of Appeals and streamline the administrative appeals process. The proposed rulemaking was published at 42 Pa.B. 1222 (March 10, 2012). Formal comments are due to the Department by April 9, 2012. The Independent Regulatory Review Commission (IRRC) has an additional 30 days to provide comments. During the Second Quarter 2012, the Department will review the formal comments.
61 Pa. Code, Chapter 5a (Proposed Rulemaking)
Application of Payments
STATUS: The Department is promulgating this regulation to clarify the provisions of the Taxpayers’ Bill of Rights and provide a procedure for the application of a payment received from a taxpayer to tax liability owed the Department. In August 2011, the Department conducted Public Outreach. During the Second Quarter 2012, the Department will continue the drafting process.
Statements of Policy
(No pending Statements of Policy)
INFORMATION: A copy of a regulation or pronouncement is available upon request once a regulatory document has reached the public outreach stage in the Department’s internal regulatory process. A request for a document or an interim status should be directed to Mary R. Sprunk, Regulatory Coordinator, PA Department of Revenue, Office of Chief Counsel, P.O. Box 281061, Harrisburg, PA 17128-1061.
