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Your search for legislative returned 131 results.
Property Tax Replacement Estimates

In response to a legislative request, the IFO transmitted a letter that provides additional information to a previous analysis for potential property tax replacement revenues proposed under House Bill 13.

Tags: legislative, property, request, tax

Property Tax Replacement Estimates

In response to a legislative request, the IFO transmitted a letter that provides updated estimates for potential revenue sources that could replace school district property taxes if eliminated.

Tags: legislative, property, request, tax

Corporate Net Income Tax Proposals

The IFO responded to a request from Appropriations Committee Chairman Saylor for a dynamic revenue estimate of three corporate net income tax proposals.

Tags: corporate, income, legislative, net, request

Property Tax Replacement Estimates

In response to a legislative request, the IFO transmitted a letter that provides additional information to a previous analysis for potential property tax replacement revenues proposed under House Bill 13.

05/19/2022

Property Tax Replacement Estimates

In response to a legislative request, the IFO transmitted a letter that provides updated estimates for potential revenue sources that could replace school district property taxes if eliminated.

04/15/2022

Act 25 of 2011 Analysis

In response to a legislative request, the IFO transmitted a letter that estimates the potential reduction in property taxes due to Act 25 of 2011.

02/16/2022

School Property Tax, Senior Spending and Tax Revenues

In response to a legislative request, the IFO transmitted a letter that updates previous analyses on state and local budget issues, including (1) the IFO school district property tax forecast, (2) potential revenue sources that could replace school district property taxes if eliminated, (3) state spending dedicated to seniors, (4) the share of certain tax revenues remitted by seniors, (5) tax treatment of retirement income by state and (6) migration patterns by age groups.

04/23/2021

COVID-19 Impact on Local Revenues

In response to a legislative request, the Independent Fiscal Office examined how the COVID-19 pandemic and mandated business closures could impact local earned income taxes (EIT), property taxes and gaming revenues received by municipalities, counties and school districts for the current year.

07/16/2020

Family First Prevention Services Act Preliminary Analysis

In response to a legislative request, the IFO conducted a preliminary analysis on the state and county impacts of the Family First Prevention Services Act.

03/04/2020

Tax Incentive Expansion

In response to a legislative request, the Independent Fiscal Office analyzed new or expanded tax credits and special zones approved by the General Assembly since 2009.

12/11/2019

School District Property Tax Rebate

In response to a legislative request, the IFO transmitted a letter that analyzes a set of proposed school district property tax rebates for all homestead property owners.

11/12/2019

Redevelopment Assistance Capital Program

In response to a legislative request, the Independent Fiscal Office published a research brief related to the Redevelopment Assistance Capital Program. The brief provides historical data of the program and examines the potential impact of proposed legislation. This research brief was updated November 12, 2019 to take Act 43 of 2019 into consideration.

10/31/2019

Minimum Wage Increase Estimates

In response to a legislative request, the IFO transmitted a letter that expands upon a prior analysis on the impact of a proposed minimum wage increase.

10/10/2019

Property Tax Replacement Estimates

In response to a legislative request, the IFO transmitted a letter that provides revenue estimates for various proposed changes to the state tax code affecting personal income and sales and use taxes.

10/04/2019

School District Property Tax Elimination

In response to a legislative request, the IFO transmitted a letter that estimates potential replacement revenues for school district property taxes described in House Bill 13.

10/03/2019

Senior Spending and Tax Revenues

In response to a legislative request, the IFO transmitted a letter that analyzes (1) state spending dedicated to seniors, (2) the share of certain tax revenues remitted by seniors and (3) potential changes in senior migration patterns due to proposed tax law changes.  

09/27/2019

Management and Non-Represented Wage Contract Analysis

In response to a legislative request, the Independent Fiscal Office (IFO) has issued a cost analysis that assumes management and non-represented employees will receive salary increases consistent with the new collective bargaining agreements.

09/25/2019

Property Tax Elimination for Senior Homeowners

In response to a legislative request, the IFO transmitted a letter that analyzes a proposal to eliminate all property taxes for senior homeowners with household income of $40,000 or less. 

09/25/2019

Property Tax Rent Rebate Program

In response to a legislative request, the IFO transmitted a letter that supplements a previous request to analyze a proposed expansion of the Property Tax Rent Rebate Program.

09/17/2019

Property Tax Rent Rebate Program

In response to a legislative request, the IFO transmitted a letter that analyzes a proposed expansion of the Property Tax Rent Rebate Program. Note: This analysis was originally posted on May 15, 2019. The analysis was reposted on September 12, 2019 to reflect technical adjustments made by the IFO based on research cited in the footnotes of the updated analysis.  

09/12/2019

Property Tax Rebate for Older Homeowners

In response to a legislative request, the IFO transmitted a letter that provides additional information to a previous analysis of a proposed property tax rebate for older homeowners based on various levels of household income.

09/12/2019

Property Tax Rebate for Older Homeowners

In response to a legislative request, the IFO transmitted a letter that analyzes a proposed property tax rebate for older homeowners based on various levels of household income. 

08/22/2019

Migration Data by Age Group and Educational Attainment

In response to a legislative request, the IFO has posted a letter that provides data on educational attainment levels by age group for individuals migrating to and from Pennsylvania.

07/02/2019

Property Tax Replacement Estimates

In response to a legislative request, the IFO has posted a letter that provides revenue estimates for various proposed changes to the state tax code that affect personal income, sales and property taxes.

05/23/2019

Senate Majority Policy Committee Public Workshop Migration Data Request

In response to a legislative request, the IFO provided data to the Senate Majority Policy Committee for use in their Public Workshop on “Student Flight (Brain Drain) from Pennsylvania” on April 30, 2019.  The brief document details historical population data for the Commonwealth, focusing primarily on young adults migrating to and from Pennsylvania.

04/29/2019

Homestead Exclusion and PIT

In response to a legislative request, the IFO transmitted a letter that computes the level of personal income tax (PIT) increase needed to fully fund a 100% homestead exclusion for school district property taxes.

03/13/2019

Income and Property Tax Burden for Retirees

In response to a legislative request, the IFO transmitted a letter that modifies or supplements certain computations from the IFO report entitled State and Local Taxes: A Comparison Across States (December 2018). The letter also compares Pennsylvania’s relative debt burden to other states.

03/06/2019

PROPERTY TAX ELIMINATION PROJECTION

In response to a legislative request, the IFO has updated projections regarding school district property tax elimination. The document projects the school property tax revenues that would be subject to replacement under potential legislation that would eliminate school property taxes.

02/27/2019

Tax Cut and Jobs Act Update- August 2018

In response to a legislative request, the IFO submitted a letter that discusses the impact of the federal Tax Cut and Jobs Act (TCJA) of 2017 on Pennsylvania General Fund tax revenues and the economy.

08/24/2018

Property Tax Update - August 2018

In response to a legislative request, the IFO updated select tables and graphs related to school district property tax that were originally released in January and December of 2017.

08/17/2018

Stress Testing Public Pensions

Deputy Director Mark Ryan gave a presentation on Stress Testing Public Pensions at the NCSL legislative Fiscal Directors Pre-Conference.

07/30/2018

Federal Tax Code Conformity Analysis

The IFO responds to a legislative request regarding the General Fund revenue impact from conformity with certain federal tax code provisions.

04/27/2018

Corporate Net Income Tax Rate Reduction

The IFO responds to a legislative request regarding the state corporate net income tax (CNIT). The report contains an analysis of state CNIT rates, their impact on revenues and a proposal to reduce the Pennsylvania CNIT rate. 

04/11/2018

Fiscal Impact of School Property Tax Rebates

In response to a legislative request, the IFO estimated the fiscal impact of a school property tax rebate for all homesteads. The rebate would be equal to the statewide average school property tax paid by homesteads. The response includes both baseline estimates for currently eligible homesteads and estimates for a behavioral effect based on the filing of additional homestead applications in response to the availability of rebates.

03/13/2018

SPECIAL FUND RECEIPTS AND DISBURSEMENTS

In response to a legislative request, the IFO compiled certain data presented in the Governor’s Executive Budget for various years to produce a multi-year history of receipts and disbursements for selected special funds. The letter identifies certain special fund budgeting and reporting issues that should be considered when analyzing the data. The letter also provides computations for a potential budget increase factor based on the annual increases in population and the consumer price index. 

02/15/2018

Responsiveness of State Tax Revenues to Economic Growth

In response to a legislative request, the IFO compared the growth of state tax revenues to certain economic metrics to ascertain the responsiveness of revenues to economic growth across states.

12/26/2017

A Review of Overtime Paid to Nurses in the Department of Corrections

In response to a legislative request, the IFO reviewed overtime paid to nurses employed by the Department of Corrections (DOC).

12/13/2017

School Property Taxes; Households Age 60, 65 and 70 or Older

In response to a legislative request, the IFO analyzed data from the American Community Survey (ACS) to estimate the share of school property taxes paid by households in which the householder (or spouse, if applicable) had attained the ages 60 or over, 65 or over and 70 or over. The analysis applies the shares derived from the ACS to estimated school district property tax collections attributable to homestead properties for FY 2015-16 to further estimate the dollar amounts paid by such households.

12/11/2017

School Property Tax and Related Data

In response to a legislative request, the IFO collected and analyzed certain data related to school property taxes and potential replacement revenues. Data for Philadelphia in Table 3 has been adjusted based on information provided by the Philadelphia Department of Revenue. 

11/13/2017

Savings and Costs of a $12/hour Minimum Wage on DHS-administered Programs

In response to a legislative request, the IFO reviewed the Department of Human Services' projections for the state savings and costs that could occur if Pennsylvania's minimum wage were to be increased to $12 per hour. 

06/30/2017

Analysis of Michigan Property Tax Reform

This report presents the results from an analysis of the Michigan property tax reform known as Proposal A. Enacted in 1994, Proposal A replaced all local property taxes used for school operating purposes with higher sales and use, realty transfer and tobacco taxes. It also created a distinction between homestead and nonhomestead property to facilitate the statewide levy of uniform property taxes on those classes of property. The report makes extensive use of data published by various Michigan executive and legislative agencies to illustrate the impact of property tax reform on tax revenues, millage rates, per pupil funding levels and the property tax base over the past two decades.

09/16/2013

2007_divestment_complete_report.pdf

Employees’ Retirement System Commonwealth of Pennsylvania Public Employee Retirement Commission Harrisburg, Pennsylvania October 2007 PUBLIC EMPLOYEE RETIREMENT COMMISSION Gubernatorial Appointees Legislative Appointees Mr. Paul D. Halliwell Chairman Consulting Actuary Senator Patrick M. Browne District 16 Lehigh, Monroe and Northampton Counties Mr of the General Assembly The attached report was prepared by the Commission in response to the national movement to encourage legislatively mandated divestment from companies that do business with politically, socially, or morally repugnant countries or causes. Most recently, these initiatives

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perez ppt.pdf

Tax* General Sales Tax Corporate Income Tax Above Estimate On Target Below Estimate Not applicable Source: NCSL survey of state legislative fiscal offices, Fall 2011 *New Hampshire and Tennessee do not levy a personal income tax, but tax interest income and , 5 ) Below Target, 10 (0 , 2 ) No personal income tax, 9 Source: NCSL survey of state legislative fiscal offices, Fall 2011 FY 2012 General Sales Tax Collections (Compared with the Latest Estimate) Above Target, 18 (2 

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Independent Fiscal Office

economic, demographic and fiscal trends. ... (Full Report) Property Tax Replacement Estimates Property Tax May 19, 2022 In response to a legislative request, the IFO transmitted a letter that provides additional information to a previous analysis for potential property tax replacement revenues an addendum to Activity 1. ... (Full Report) Property Tax Replacement Estimates Property Tax April 15, 2022 In response to a legislative request, the IFO transmitted a letter that provides updated estimates for potential revenue sources that could replace school district property

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ACN_SB1071_A10803_text.pdf

or next following the effective date of the increase. The amount of each annual accrued liability contribution for such additional legislative liabilities shall be equal to the amount of such contribution for the first annual payment. (3) Notwithstanding any other provision the House of Representatives and shall consist of one member from the majority and one member from the minority. The legislative members shall serve on the board for the duration of their legislative terms and shall continue to serve until 30

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TC_2019_Historic_Preservation_Tax_Credit_Report.pdf

 The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent. Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would make the the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For the HPTC, the IFO was unable to locate any documents that describe the purpose or legislative intent of the tax

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2013_special_report_funding_and_reforming_public_employee_retirement_systems.pdf

services of the Commission staff to assist any member of the administration or General Assembly who seeks to develop a legislative proposal to address these vital issues.Sincerely,Anthony W. SalomoneChairman iii Page Letter of Transmittal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . i Executive Summary.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .vii Part responsibility to deal with this problem. Without making recommendations, this report does identify certain issues that should guide any proposed legislative solution. •The amortization of the existing actuarial accrued liability is the most critical issue to be addressed. •Avoidance of contribution

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TC_2020_Research and Development Tax Credit.pdf

 The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent. Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would make the the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the stated intent of the authorizing legislation and consulted with DOR and Department of Community

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2006_surviving_spouse_healthcare_study.pdf

Retired Commonwealth Employees Commonwealth of Pennsylvania Public Employee Retirement Commission Harrisburg, Pennsylvania March 2006 PUBLIC EMPLOYEE RETIREMENT COMMISSION Gubernatorial Appointees Legislative Appointees Mr. Paul D. Halliwell Chairman Consulting Actuary Senator Patrick M. Browne District 16 Lehigh, Monroe and Northampton Counties Mr the Commonwealth’s public employee retirement system operations and policies on an ongoing basis, and to formulate and recommend necessary legislative remedies in matters of public pension policy. On September 27, 2005, the Pennsylvania House of Representatives adopted House Resolution Number

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Pensions

IFO - Pensions IFO • Latest Releases • Data • Calendar • Right-to-Know • About • About IFO • Contact IFO • Email Subscription • Links • Follow on Twitter • • Pensions Legislation Enacted - School and State School and State Pension Legislation Enacted Since 2001 Legislative Session 2017 - 2018 Act 2017 - 5 ( Senate Bill Number 1, Printer's Number 902 ). Signed into law on June 12 they would remain eligible for plans under current law. New judges and legislators would be included under the new plans. . Legislative Session 2015 - 2016 Act 2015 - 62 ( House Bill Number 89, Printer's Number 79 ). Description to be added. Act 2015

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TC_2019_New_Jobs_Tax_Credit_Report.pdf

 The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent. Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would make the the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For the JCTC, the IFO reviewed the stated intent of the authorizing legislation and interviewed DCED staff regarding their understanding of

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TC_2019_Film_Production_Tax_Credit_Report.pdf

 The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent. Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would make the the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. According to DCED, the FPTC was created “to foster the growth and development of the state’s film indus- try.” 5

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RB 2019 RACP.pdf

In response to a legislative request, the Independent Fiscal Office (IFO) publishes this research brief which examines the potential impact of House Bill 880. The outcomes produced by a purely private market. Projected Impact of Debt Limit Reduction House Bill 880 of the 2019-2020 Legislative Session reduces the overall debt limit for RACP projects by $100 million per annum starting in FY 2022-23 though

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Pensions

IFO - Pensions IFO • Latest Releases • Data • Calendar • Right-to-Know • About • About IFO • Contact IFO • Email Subscription • Links • Follow on Twitter • • Pensions Legislation Enacted - Municipal Municipal Pension Legislation Enacted Since 2001 Legislative Session 2015 - 2016 Act 2015 - 63 ( House Bill Number 239, Printer's Number 2334 ). Description to be added. Legislative Session 2013 - 2014 Act 2014 - 58 (House Bill Number 128, Printer's Number 126). Signed into law on June 18

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TC_2020_Mobile Telecommunications Broadband Investment Tax Credit.pdf

 The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent. Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would make the the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. The MTBI authorizing legislation did not include a statement on legislative intent, but the Department of Reve- nue (DOR) provided input

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ACN_SB1_A01354_A01558_2017_06_03a.pdf

shared-risk contributions. However, the Systems use a 10-year period to amortize changes to their unfunded liabilities due to legislative changes, including ad-hoc supplemental annuities. Figure A1: Employer Contribution Rates 13.3% 19.3% 19.7% 11.1% 4 Figures above are neither audited nor certified. Calculations reflect certain assumptions and are not based on any existing legislative language. Final actuarial results will vary from these estimates based on actual final legislative outcomes and underlying details. Korn Ferry Hay Group

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TC_2021_Resource_Enhancement_and_Protection.pdf

contain the following content: ▪ The purpose for which the tax credit was created. ▪ Whether the tax credit is accomplishing its legislative intent. ▪ Whether the tax credit could be more efficiently implemented through other methods. ▪ Any alternative methods which would make the discuss (1) the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the stated intent of the authorizing legislation and documentation provided by the SCC

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TC_2021_Neighborhood_Assistance_Program.pdf

contain the following content: ▪ The purpose for which the tax credit was created. ▪ Whether the tax credit is accomplishing its legislative intent. ▪ Whether the tax credit could be more efficiently implemented through other methods. ▪ Any alternative methods which would make the discuss (1) the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the authorizing legislation and documentation provided by the Pennsylvania Department of Community and

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TC_2022_Educational_Tax_Credits.pdf

contain the following content: ▪ The purpose for which the tax credit was created. ▪ Whether the tax credit is accomplishing its legislative intent. ▪ Whether the tax credit could be more efficiently implemented through other methods. ▪ Any alternative methods which would make the discuss (1) the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the authorizing legislation and documentation provided by DCED regarding the ETC program. For

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TC_2020_Keystone_Innovation_Zone_Tax_Credit.pdf

 The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent. Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would make the the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the stated intent of the authorizing legislation and solicited input from Depart- ment of Revenue

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Single-Use Plastics Report-2020_06.pdf

of its findings to the General Assembly no later than July 1, 2020.” The act also requires the Legislative Budget and Finance Committee (LBFC) to “evaluate the environmental impact and impact on residents” for the same types of regulations. The IFO regulation impacting single-use plastics, reusable plastics, auxiliary containers, wrappings or polystyrene containers....” Based on additional guidance from legislative staff, the focus of this report is the regulation of plastic retail bags. The report examines three policy options that have been

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Presentation-2018-07-NCSL.pdf

Stress Testing Public Pensions: NCSL Legislative Fiscal Directors Pre-Conference Perspective of the Pennsylvania Independent Fiscal Office (IFO) Mark J. Ryan Deputy Director July 29, 2018  IFO work involving stress testing is connected to its analysis of pension-related legislation.  No analysis without legislative proposal changing pensions.  Based on the statutory mandate for a “risk transfer analysis.”  Implementation fits within the constraints

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PBB_2019_DGS_Report.pdf

and news con- ferences for distribution. CMS also maintains the Capitol Media Center for use by the executive, legislative and judicial branches of government and maintains the state’s cable system infrastructure. Goals and Outcomes The consolidation of print and mail of maintenance projects DGS provided the IFO. Any projects over $300,000 are considered capital projects and need legislative approval. 1 Data are on a calendar year basis and begins in 2015. Facilities and Energy Management | Page 25  Total dollar

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NCSL_PA_IFO_11_15_21.pdf

Treasury and National Association of State Budget Officer’s data. NATIONAL CONFERENCE OF STATE LEGISLATURES State CSFRF Allocations 11 AK Legislative AZ MT WV HI VT NH NJ MA DE MD RI CT DC ND SD NE CO KS WY ID MI OH IN IL WI IA MN NC VA KY TN AR FL LA SC GA AL MS UTUT Executive Legislative and Executive Has not allocated NATIONAL CONFERENCE OF STATE LEGISLATURES 12 Economic Relief Human Services Workforce Development 12 Education Housing

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Right-to-Know

IFO - Right-to-Know IFO • Latest Releases • Data • Calendar • Right-to-Know • About • About IFO • Contact IFO • Email Subscription • Links • Follow on Twitter • • Right-to-Know Act 3 of 2008 establishes 19 types of legislative records which are available to the public. The types of legislative records available under the Right-to-Know Law are spelled out in Section 102 of the law, in the definition

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TC_2021_Video_Game_Production.pdf

following content:  The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent.  Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would discuss (1) the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the stated intent of the authorizing legislation and documentation provided by the Pennsylvania

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SUT Exemption for Aircraft - January 2013.pdf

and overhaul (MRO) services. Legislation creating an SUT exemption consistent with this proposal has been introduced in prior legislative sessions. The most recent examples include House Bill 1100, Printer’s Number 1676 and Senate Bill 1552, Printer’s Number 2256. These bills are identical and were introduced in the 2011-2012 Legislative Session. This analysis is based on the exemption described in those bills. The proposed SUT exemption for fixed-wing aircraft, parts and

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TC_2022_Brewers.pdf

contain the following content: ▪ The purpose for which the tax credit was created. ▪ Whether the tax credit is accomplishing its legislative intent. ▪ Whether the tax credit could be more efficiently implemented through other methods. ▪ Any alternative methods which would make the discuss (1) the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the documentation provided by the Pennsylvania Department of Revenue (DOR) and the authorizing

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TC_2021_Keystone_Special_Development_Zones_Update.pdf

following content:  The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent.  Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would discuss (1) the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this review, the IFO has established the goals and purpose of the KSDZ Tax Credit as follows: Goals

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TC_2021_Entertainment_Economic_Enhancement_Program.pdf

contain the following content: ▪ The purpose for which the tax credit was created. ▪ Whether the tax credit is accomplishing its legislative intent. ▪ Whether the tax credit could be more efficiently implemented through other methods. ▪ Any alternative methods which would make the discuss (1) the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the stated intent of the authorizing legislation and documentation provided by the Pennsylvania

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TC_2020_Organ and Bone Marrow Donation Tax Credit.pdf

 The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent. Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would make the the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the sponsorship memorandum for the most recent enactment of the OBMD, the stated intent of

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Revenue_Proposal_Analysis_2021_04.pdf

period. The analyses contained in this report are based on descriptions from the 2021-22 Executive Budget and, where applicable, legislative language provided by the administration. As necessary, assumptions to assess the potential revenue implications of the proposals are noted in 7 Combined Reporting Revenue Impacts in Other States Since 2006, 11 states have adopted combined reporting. During the 2021-22 legislative session, bills have been introduced in Maryland, Virginia and Florida to require combined reporting. Table 1.1 displays the revenue

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2004_srpvffinal.pdf

System In Pennsylvania Commonwealth of Pennsylvania Public Employee Retirement Commission Harrisburg, Pennsylvania March 2004 PUBLIC EMPLOYEE RETIREMENT COMMISSION Gubernatorial Appointees Legislative Appointees Mr. Paul D. Halliwell Chairman Consulting Actuary Senator Harold F. Mowery, Jr. District 31 Cumberland County Mr. A. Carville participants, as certified by the SRPVF’s administrative agency, multiplied by the annual per-participant contribution amount, as set through legislative deliberations; That the total annual funding requirement of the SRPVF have both a State and a local portion; That the

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2002_drop_report.pdf

Governments in Pennsylvania Commonwealth of Pennsylvania Public Employee Retirement Commission Harrisburg, Pennsylvania March 2002 PUBLIC EMPLOYEE RETIREMENT COMMISSION Gubernatorial Appointees Legislative Appointees Mr. Paul D. Halliwell Chairman Consulting Actuary Senator Joe Conti District 10 Bucks County Mr. A. Carville Foster, Jr for your expeditious consideration of this important issue. Through your efforts, I am hopeful the Commonwealth can enact the necessary legislative guidelines for DROPs and avoid the serious problems and complexities that will occur if we delay addressing this issue. Thank

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TC_2022_Mixed_Use_Development.pdf

contain the following content: ▪ The purpose for which the tax credit was created. ▪ Whether the tax credit is accomplishing its legislative intent. ▪ Whether the tax credit could be more efficiently implemented through other methods. ▪ Any alternative methods which would make the discuss (1) the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed documentation provided by PHFA and the authorizing legislation for the Mixed- Use Development

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TC_2022_Coal_Refuse_Energy_Reclamation.pdf

following content:  The purpose for which the tax credit was created.  Whether the tax credit is accomplishing its legislative intent.  Whether the tax credit could be more efficiently implemented through other methods.  Any alternative methods which would discuss (1) the purpose for which the tax credit was created and (2) whether the tax credit is accomplishing its legislative intent. For this credit, the IFO reviewed the stated intent of the authorizing legislation and documentation provided by the Department

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Presentation-2018-08-PA-State-Association-Boroughs.pdf

s Presentation Established in 2011. Non-partisan analysis.  Modeled after the Congressional Budget Office.  Separate from Executive and Legislative branches. Various mandatory duties.  General Fund revenue estimates.  Coordinate pension analysis. Analyze wage contracts.  Develop Performance-Based not do:  Make policy or budget recommendations.  Produce separate budgets (an executive duty).  Produce fiscal notes (a legislative duty). August.08.2018 3 The Independent Fiscal Office August.08.2018 4 PA Demographic Snapshot # Residents (000s) Change (000s

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PEW_Presentation(Video).pptx

A • FL • AK • TX • OK • NE • ND • MN • MS • TN • IN • ME • WI • AL • VA • Executive branch agency • Independent agency • Legislative staff • Legislators themselves • Outside experts • OH • HI UT • PA • CO NH RI CT MD DC 8 pewtrusts.org/ taxincentives Make taxincentives Evaluation example: Alabama pewtrusts.org/ taxincentives Evaluation example: Minnesota pewtrusts.org/ taxincentives Options to inform policy choices • Create new legislative committees • Utilize existing committee structure • Require the governor to make recommendations after evaluations • Establish expiration dates on incentives to encourage

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PEW_Presentation(Video).ppsx

A • FL • AK • TX • OK • NE • ND • MN • MS • TN • IN • ME • WI • AL • VA • Executive branch agency • Independent agency • Legislative staff • Legislators themselves • Outside experts • OH • HI UT • PA • CO NH RI CT MD DC 8 pewtrusts.org/ taxincentives Make taxincentives Evaluation example: Alabama pewtrusts.org/ taxincentives Evaluation example: Minnesota pewtrusts.org/ taxincentives Options to inform policy choices • Create new legislative committees • Utilize existing committee structure • Require the governor to make recommendations after evaluations • Establish expiration dates on incentives to encourage

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PBB_2022_PDE_REPORT_Amended.pdf

and safety. The Office of Safe Schools also partners with the Pennsylvania Com- mission on Crime and Delinquency and the legislative body to provide school safety and security grants aimed at making it possible for schools, both private and public, to executive and organizational leadership functions within the de- partment. It also includes the services related to policy development and administration, legislative ser- vices, legal services, communications and office administrative functions, financial management services, contracting and procurement, building services and other core

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PBB_2021_PSP_REPORT_ADDENDUM.pdf

and license to carry (LTC) background checks. Under the Pennsylvania Uniform Firearms Act (UFA) the cost per background check is legislatively set at $2.00 for the check and $3.00 for the Firearm Sale Surcharge. Addition- ally, some background checks as evi- dence returns and LTC background checks. There is no fee for the evidence returns, and the LTC is legislatively set with $1.00 paid by the LTC applicant for a license to carry a firearm, which is remitted by

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PBB_2021_DMVA_REPORT_ADDENDUM.pdf

are identified. The bureau coordinates with federal, state, county, local and private agencies. It administers all state veterans benefits programs legislatively tasked to the DMVA and (1) ensures the quality control of disability and pension claims from the County Directors of core support services. It includes the executive leadership functions associated with the Adjutant General, Deputies Adjutant General and the legal, legislative, communications and policy offices. It also includes human resources, information tech- nology and financial management services. 15-16 Actual 16-

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PBB_2021_DHS_REPORT_ADDENDUM.pdf

design. Expanded collaboration with other agencies would facilitate the development of key perfor- mance measures. As part of a 2018 Legislative Budget and Finance Committee program evaluation of Youth Development Centers and Youth Forestry Camps (YDCs/YFCs), the Juvenile Court Judges per diems for FY 2016-17 to FY 2018-19 is ongoing. ▪ The Juvenile Court Judges Commission (JCJC) and the Legislative Budget and Finance Committee (LBFC) developed a method to report recidivism for youth served at YDC and YFC facilities in

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PBB_2019_PCCD_Report.pdf

public safety, reduce recidivism and decrease state and county inmate populations. Several bills were introduced in the last legislative session to imple- ment the JRI-2 policy proposals, which include:  Make time served for short sentences to state prison more administration of federal and state grants. It includes the leadership functions associated with the Executive Director’s office, legislative and policy staff as well as budgeting, accounting, procurement, human resource and information technology support services. PCCD serves as the Statistical Analysis

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PBB_2019_Criminal_Justice_Report.pdf

public safety, reduce recidivism and decrease state and county inmate populations. Several bills were introduced in the last legislative session to imple- ment the JRI-2 policy proposals, which include:  Make time served for short sentences to state prison more Department of Criminal Justice. It includes the executive leadership functions associated with the Secretary, Deputy Secretaries, and the legislative and policy offices as well as fiscal management, human resources, information technology, man- agement analysis, and research, statistics and planning operations. The

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NAP-2018-03.pdf

A of the Tax Reform Code of 1971 (Act 48-1994). 2 This report is provided in response to a legislative request and does not constitute a tax credit review as required under Act 48-2017. 3 The following areas are 000 $3 million Source: “Neighborhood Assistance Act Tax Credit”, Joint Subcommittee to Evaluate Tax Preferences, Commonwealth of Virginia Division of Legislative Services (September 2016) http://dls.virginia.gov/commissions/tax/files/Neighborhood%20assistance.pdf SUMMARY Pennsylvania’s NAP tax credit encourages private

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Five_Year_Outlook_2019.pdf

Funds. Certain disbursements from those funds support General Fund programs, and the projections allow policymakers to determine if legislative or policy changes are needed so the funds can maintain their current levels of support. The Appendix provides further detail regarding those income tax and 19 to 22 percent of state sales tax. See “Senior Spending and Tax Revenues,” IFO legislative request, September 23, 2019. Figure 2.2 Pennsylvania and U.S. Working-Age (20-64) to Retiree (65+) Ratios Source: Data for

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TC_Board_Hearing_Jan_24_2022.pdf

Performance-Based Budget Board January 24, 2022 Tax Credit Reviews for Year 4 Statute: Did the tax credits accomplish their legislative intent? ▪ Mixed-Use – Qualified Yes, unclear if it actually incentivizes new units ▪ Brewers’ – No, windfall to large brewers, small brewers

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Tax_Credit_and_PBB_Overview_2019-01-24.pdf

tax credit review:  Identify the purpose for which the tax credit was established.  Is the credit accomplishing its legislative intent?  Could it be more effectively implemented by other methods? The tax credit plan:  Statute: evaluate tax credits

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TaxCredit and PBB Overview- 2019-01-24.pptx

Duties The tax credit review: ▪ Identify the purpose for which the tax credit was established. ▪ Is the credit accomplishing its legislative intent? ▪ Could it be more effectively implemented by other methods? The tax credit plan: ▪ Statute: evaluate tax credits and develop

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TaxCredit and PBB Overview- 2019-01-24.pdf

tax credit review:  Identify the purpose for which the tax credit was established.  Is the credit accomplishing its legislative intent?  Could it be more effectively implemented by other methods? The tax credit plan:  Statute: evaluate tax credits

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SD-Property-Tax-Forecast-2020.pdf

District Property Tax Forecast The Independent Fiscal Office (IFO) has issued periodic school district property tax forecasts in response to legislative requests and public interest. This report provides an updated forecast to facilitate discussion of proposals that contemplate changes to school

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SD-Property-Tax-Forecast-2019.pdf

School District Property Tax Forecast The Independent Fiscal Office (IFO) has issued periodic school property tax forecasts in response to legislative requests and public interest. This report provides an updated forecast to facilitate discussion of proposals that contemplate changes to school

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Revenue_Proposal_Analysis_2022_04.pdf

wage. The analyses contained in this report are based on descriptions from the 2022-23 Executive Budget and, where applicable, legislative language provided by the administration. As necessary, assumptions to assess the potential revenue implications of the proposals are noted in

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Revenue-Proposal-Analysis-2020-04.pdf

Wisconsin estimated a base expansion of 4.2 percent for non-bank corporate taxpayers. In 2007, the Wisconsin Legislative Fiscal Bureau updated the combined reporting base expansion estimate to approximately 11 percent for all corporate taxpayers (including banks). Maryland and Rhode

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Revenue-Proposal-Analysis-2018-04.pdf

6.00% Combined Wisconsin 7.90% Combined 3 "Combined-Reporting Study," Office of Fiscal Management and Analysis, Indiana Legislative Services Agency (October 2016). 4 States that generally require separate reporting, but either allow taxpayers to elect another form of reporting, or

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Response_Letter_9_23_2019.pdf

Policy Committee The Honorable Mike Peifer, Chairman- Finance Committee Jacob Smeltz, Chief of Staff- Majority Leader Jeremy Kiehl, Director of Legislative Affairs- Majority Leader 1 This simple comparison ignores the fact that some of the current and future benefit from the

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RB-2018-01.pdf

School District Property Tax Forecast The Independent Fiscal Office (IFO) has issued periodic school property tax forecasts in response to legislative and public interest. This analysis provides an updated forecast to facilitate discussion of proposals that contemplate changes to school property

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RB-2017-5.pdf

2015-16. Sources: U.S. Census Bureau, National Conference of State Legislatures (NCSL), Center on Budget and Policy Priorities, California Legislative Analyst's Office, Indiana Department of Revenue, Louisiana Department of Revenue, Illinois Department of Revenue, South Carolina Department of Revenue

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QRR_2014Q2.pdf

Taxes and certain fee revenue. The estimates reflected in Table 2 were not adjusted to account for these legislative changes. The $677 million in revenues deposited into the Motor License Fund during the second quarter of 2014 were $18 million above

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Public Employee Retirement Laws of PA Local Governments (2009).pdf

to administer the actuarial valuation report- ing program for municipal retirement systems that entails monitoring and enforcing compliance with the legislatively mandated actuarial funding standard and the biennial publication of municipal pension plan data for over 3,000 systems. The second

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Presentation_PASBO_Annual_Conference_3-8-2018.pdf

2018 Homestead Survey IFO uses survey results to inform its estimates of homestead property. Recent constitutional amendment may result in legislative proposals. Data collected from county assessment offices with help from the County Commissioners Association. Counties providing data comprised approximately 81%

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Presentation-2018-10-Performance-Based-Budget-Board.pdf

October 15.  IFO conducts follow-up meetings with agencies to discuss PBB data and performance measures.  Meetings with legislative staff to discuss key budget issues and performance measures for Year 1 agencies.  PCCD Results First report scheduled for

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PBB_2022_PHMC_REPORT.pdf

Page 19 Activity 5: Administration The administration activity under the Bureau of Management Services (BMS) provides organizational lead- ership, legal, legislative, communication and core support services. It includes human resources, infor- mation technology and financial management services. Sub-activities undertaken by

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PBB_2022_DHS_REPORT_ADDENDUM.pdf

Administration Activity provides the executive and organizational leadership functions within the de- partment. It also includes policy development and administration, legislative services, legal services, publi- cations and communications, financial management services, contracting and procurement and other core support services. Currently, DHS

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PBB_2022_AGRICULTURE_REPORT.pdf

executive and organizational leadership functions within the de- partment. It also includes the services related to policy development and administration, legislative services, legal services, communications and regional office administrative functions, financial management services, contracting and procurement, LEAN continuous process improvement, emergency

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PBB_2022_AGING_REPORT_Addendum.pdf

the secretary’s office, office of the deputy secretary, financial operations, internal support services (IT, vehicles, HR, training and facilities), legislative affairs, office of intergovernmental affairs, policy office, office of the chief counsel, communications office, PA Council on Aging and PA

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PBB_2020_PEMA_REPORT.pdf

and the OSFC. It includes the executive leadership functions associated with the Director, Deputy Directors and the legal, legislative, communications and policy offices. It also includes human resources, information technology and financial management services as well as the administration of grants

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PBB_2020_DOS_REPORT.pdf

core support services. It includes the executive leadership functions associated with the Secretary, Deputy Secretaries and the legal, legislative, communications and policy offices. It also includes human resources, information technology and financial management services. The augmentations primarily used to support this

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PBB_2020_DOH_REPORT_Final_Update.pdf

Department of Health. It includes the executive leadership functions associated with the Secretary, Deputy Secretaries and the legal, legislative, communications and policy offices. It also includes human resources, information technology and financial management services. Resources 14-15 Actual 15-16 Actual

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PBB_2020_DCED_REPORT.pdf

Activity 13: Administration The Administration Activity (1) provides the organizational leadership associated with the Secretary, Deputy Secretaries, legal, legislative, communications and policy offices and core support services and (2) manages the day-to-day operations of DCED. Organizational leadership and support

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PBB_2019_DOBS_Report.pdf

operations of DOBS. It includes the executive leadership functions associated with the agency executive office and the legal, legislative, communications and policy offices as well as human resources, information technology, and fiscal management. Goals and Outcomes This activity provides the leadership

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PBB-Overview-2019-01-22.pdf

staff Mid August first meeting with each agency, transmit data template Sept to Nov multiple follow up meetings, meet with legislative staff agency template submissions, research benchmarks with other states, update to PBB Board Dec final template submissions, begin report drafts

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PBB-Board Hearing Jan 23 2020.pptx

reviews have four objectives ▪ Identify the purpose for which the tax credit was establishe d ▪ Is the credit accomplishing its legislative intent? ▪ Could it be more effectively implemented by other methods? ▪ Costs to provide the tax credit Reviews should include a

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Municipal_Analysts_Presentation.pdf

The Independent Fiscal Office (IFO)  All states have a legislative fiscal office.  Housed within legislature. Have governing boards.  The IFO is separate from the Executive and Legislature. 

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Kling_Presentation.pdf

appropriation (as a first step in a three-year ramp-up). And transparency can be constrained by the pace of legislative activity. Because of time constraints that often apply to the consideration of legislation, CBO’s commitment to providing high-quality

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IFO_Hearing_Packet_Feb2019.pdf

August Hold first meeting with each agency Transmit data template September to November Conduct multiple follow-up meetings Meet with legislative staff Agencies submit templates Research benchmarks with other states Provide update to PBB Board December Agencies submit final templates Begin

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IFO_Hearing_Packet_Feb2018.pdf

a corporate net income tax. Source: Tax Foundation, "State Corporate Income Tax Rates and Brackets for 2018" (February 2018). Indiana Legislative Service Agency, "Combined-Reporting Study" (October 2016). Wolters Kluwer CCH IntelliConnect. 28 Performance-Based Budgeting and Tax Credit Review Schedule

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IFO_Hearing_Materials_Feb_22_2022.pdf

reports are included below. All four reports can be downloaded from the IFO website. Did the tax credit accomplish the legislative intent? Educational Tax Credits - The Public School Code expressly limits the data that DCED may collect related to the program

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House Budget Hearing Request.pdf

Public Policy (WSIPP) website indicates that the office has 22 professional staff. 2 This does not include state agency or legislative staff that also work to measure program effectiveness in Washington State. Representative Keller expressed interest in expenditure growth in Pennsylvania

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GPNP July 10, 2012 final.pdf

Reports and Analysis  Office will be posting regular reports and analysis.  Monthly Economic Update (later this month).  Legislative Requests: Property Tax Proposals (late September).  Interstate comparison of tax structures and tax burdens (later this month). 10.Jul

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Five_Year_Outlook_2021.pdf

Lease Funds. Certain disbursements from those funds support General Fund programs, and the projections al- low policymakers to determine if legislative or policy changes are needed so the funds can maintain their current levels of support. Projections of non-General Fund

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Five_Year_Outlook_2020.pdf

Gas Lease Funds. Certain disbursements from those funds support General Fund programs, and the projections allow policymakers to determine if legislative or policy changes are needed so the funds can maintain their current levels of support. Projections of non-General Fund

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Demographics_Outlook_2020.pdf

income tax and 19 to 22 percent of state sales tax. See “Senior Spending and Tax Revenues,” IFO legislative request, September 23, 2019. Figure 2.2 Pennsylvania and U.S. Working-Age (20-64) to Retiree (65+) Ratios Sources: Data for

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CNIT-Rate-Cut-2018-04.pdf

IFO | APRIL 2018 1 INTRODUCTION In response to a legislative request, the Independent Fiscal Office (IFO) undertook an analysis of state corporate net income tax (CNIT) rates, their impact on

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Budget_Hearing_Testimony-Feb2014.pdf

revenues that might be received due to: • The expansion of small games of chance to bars, restaurants and taverns. • Proposed legislative changes to reduce the holding period for unclaimed property or to transfer monies from the Oil and Gas Lease Fund

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2021-SD-Property-Tax-Forecast.pdf

The Independent Fiscal Office (IFO) has issued periodic school district property tax forecasts in response to legislative requests and public interest. This report provides an updated forecast to facilitate discussion of proposals that contemplate changes to school

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2002_dbdc_report.pdf

Contribution Pension Plans Commonwealth of Pennsylvania Public Employee Retirement Commission Harrisburg, Pennsylvania December 2002 PUBLIC EMPLOYEE RETIREMENT COMMISSION Gubernatorial Appointees Legislative Appointees Mr. Paul D. Halliwell Chairman Consulting Actuary Senator Joe Conti District 10 Bucks County Mr. A. Carville Foster, Jr

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2000_cost_of_living_adjustments.pdf

Aronson William L. Clayton Professor of Business & Economics Lehigh University Mr. William A. Murray Executive Vice President The Packard Press Legislative Appointees Senator Jay Costa, Jr. District 43, Allegheny County Representative James C. Lynch District 65, Forest, McKean, and Warren Counties

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Pensions

Search Form • Results Bill # Subject Printer # Sponsor Synopsis HR 59 Summary • Early Retirement Benefits • Studies 618 Merski Would direct the Legislative Budget and Finance Committee to conduct a study on the viability of an early retirement proposal for both SERS and

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Pensions

City Pittsburgh City Public School Employes' Retirement System Scranton City State Employees' Retirement System (Hold Ctrl to select multiple items) Legislative Subject Actuarial Reporting Administrative Expenses Administrative Operations Alternative Retirement Plans Cost of Living Adjustments Disability Retirement Benefits Early Retirement Benefits

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