N.Y. Legislative Law Section 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, 2025

Source: Section 83-J — Legislative commission on the modernization and simplification of tax administration and the tax law, https://www.­nysenate.­gov/legislation/laws/LEG/83-J (updated May 3, 2024; accessed Jun. 15, 2024).

Accessed:
Jun. 15, 2024

Last modified:
May 3, 2024

§ 83-J’s source at nysenate​.gov

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