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PA Bulletin, Doc. No. 98-1072d

[28 Pa.B. 3127]

[Continued from previous Web Page]

Regulation Being Considered Proposed Date Need and Legal Basis for Action Agency
 for Promulgation Contact
Early Intervention Services September 1998, as proposed This regulation will establish program regulations for early intervention services in keeping with the Federal regulations under the Individuals with Disabilities Education Act (IDEA) and Act 212 of 1990. Early intervention services regulations are called for by the Legislative Budget and Financing Committee Report on early intervention services. Tom Vracarich
(717) 783-2209
MH Wraparound July 1999, as final omitted This final regulation codifies requirements necessary to receive reimbursement for medically necessary outpatient wraparound mental health services for individuals under 21 years of age with a diagnosis of mental illness or emotional disturbance. This regulation will be reviewed by the MAAC, as noted above. Tom Vracarich
(717) 783-2209
Family Planning December 1998, as final omitted This final regulation removes family planning clinics from the list of providers limited under the General Assistance Basic Health Care Package to 18 practitioner's office and clinic visits per year. This regulation will be reviewed by the MAAC, as noted above. Tom Vracarich
(717) 783-2209
Physician Assistant/Midwife December 1998, as final omitted This final regulation codifies revised supervision requirements for physician assistants and midwives. This regulation will be reviewed by the MAAC, as noted above. Tom Vracarich
(717) 783-2209
Discontinuance of the Mandatory Second Opinion Program December 1998, as final omitted This final regulation removes the mandatory second opinion program requirement for certain surgical procedures. This regulation will be reviewed by the MAAC, as noted above. Tom Vracarich
(717) 783-2209
D&A Clinics December 1998, as final omitted This final regulation revises the enrollment policy for outpatient drug and alcohol clinics. This regulation will be reviewed by the MAAC, as noted above. Tom Vracarich
(717) 783-2209
Capital Component Payment for Replacement Beds September 1998, as final This regulation takes the policy as set forth in the Statement of Policy and promulgates it into the regulations. This regulation will be reviewed by the MAAC. Tom Vracarich
(717) 783-2209
Intergovernmental Transfer September 1998, as final omitted This regulation will allow the funds from the Intergovernmental Transfer to be disbursed according to the signed agreement. This regulation will be reviewed by the MAAC. Tom Vracarich
(717) 783-2209
REVENUE
Books, Publications and Advertising Materials
61 Pa. Code § 31.29
December 1998, as final. The Department is amending § 31.29 (relating to books, printed matter and advertising materials) in response to statutory changes and inquiries from the public. Douglas A. Berguson
717-787-1382
Calculation of Title Insurance Company Gross Premiums
61 Pa. Code § 162.11
September 1998, as final. The Department is proposing a change in the method of calculating the gross premiums tax on title insurance policies for which the issuer charges the insured an all-inclusive fee pursuant to the rate schedule approved by the Pennsylvania Insurance Department. Douglas A. Berguson
717-787-1382
Compensation; Allowable Deductions From Gross Compensation and Deferred Compensation Arrangements
61 Pa. Code §§ 101.6, 101.6a and 101.6b
September 1998, as proposed. The Department is amending §§ 101.6 and adding 101.6a and 101.6b to set forth its interpretation of current case law and current policy in the areas of compensation; commonly recognized old age or retirement benefits; reimbursements of business expenses; and guaranteed payments. Douglas A. Berguson
717-787-1382
Credits Against Tax; Estimated Tax
61 Pa. Code §§ 111.2--111.5, 115.1--115.5, 115.8, 115.9 and 115.11--115.12
September 1998, as proposed. This regulation sets forth the Department's policy relating to taxes for which credit is not allowed; other conditions for allowance of the credit for taxes paid to other states; limitations on the amount of the credit for taxes paid to other states; proof requirements; jointly paid estimated tax; and application of overpayments of estimated tax. This regulation is necessary to delete obsolete text; add language consistent with statutory changes; and provide additional guidance in areas that have been subject to questions from the public. Douglas A. Berguson
717-787-1382
Commercial Motion Pictures
61 Pa. Code § 32.38
December 1998, as final. The Department is setting forth its interpretation of section 2 of Act 7-1997, section 204(54) (72 P. S. § 7204(54)) regarding the sales and use tax exclusion for the sale at retail to or use by a producer of commercial motion pictures of any tangible personal property directly used in the production of a feature-length commercial motion picture distributed to a national audience. Douglas A. Berguson
717-787-1382
Computer Software and Related Transactions
61 Pa. Code § 31.33
September 1998, as proposed. Pursuant to Act 7-1997, various types of computer services are no longer subject to sales and use tax on or after July 1, 1997. However, certain computer related transactions remain subject to tax. This regulation provides guidance concerning these transactions. Douglas A. Berguson
717-787-1382
Corporate Net Income Tax Taxpayers and Capital Stock and Foreign Franchise Tax Taxpayers
61 Pa. Code §§ 153.1 and 155.1
September 1998, as proposed. Act 7-1997 substantially revised the entities that are subject to the corporate net income tax and capital stock franchise tax effective for tax years beginning after December 31, 1997. The purpose of the regulation is to revise the lists of taxable entities that are subject to these taxes consistent with Act 7. Douglas A. Berguson
717-787-1382
Definitions; Net Profits and Regulated Investment Companies
61 Pa. Code §§ 101.1, 103.12 and 155.30
December 1998, as final. Section 101.1 (relating to definitions) is being amended by replacing the existing definitions of ''employee'' and ''employer'' with new definitions consistent with the requirements of 72 P. S. § 7301(g) and (h). The definition of ''income'' is being expanded to implement the provisions of 72 P. S. § 7602(f)(2)(A) and reflect recent holdings in Morgan v. Commonwealth, 42 Pa. Commonwealth Ct. 557, 400 A.2d 1384 (1979) and Wettach v. Commonwealth, 153 Pa. Commonwealth Ct. 293, 620 A.2d 730 (1993). Section 103.12 (relating to net profits) is also being amended to reflect Morgan and Wettach. The definition of ''personal income tax income'' set forth in § 155.30(b)(4) (relating to regulated investment companies) is being amended to provide that the term means income computed in the same manner and on the same basis as the income of an individual under Article V. Personal Income Tax. Douglas A. Berguson
717-787-1382
Disclaimers of Nonprobate Taxable Assets
61 Pa. Code § 93.81
September 1998, as final. The regulation sets forth specific conditions that must be met in order for a disclaimer executed in regard to nonprobate taxable assets and nontrust assets of resident decedents to be valid for Pennsylvania inheritance tax purposes. Based on the decision and order received from the Commonwealth Court In Re Estate of Bernecker, 654 A.2d 246 (Pa. Commonwealth 1995), the Department is revising its policy on the effectiveness of disclaimers of nonprobate taxable assets for Pennsylvania inheritance tax purposes. Douglas A. Berguson
717-787-1382
File-by-phone (TeleFile) System and Federal and State Electronic Tax Filing Program
61 Pa. Code §§ 117.19--117.21
August 1998, as proposed. The file-by-phone (TeleFile) program involves the filing of a Pennsylvania personal income tax return by phone. The Federal and State electronic tax filing program involves the filing of a Pennsylvania personal income tax return as part of the Federal and State Electronic Filing Program. Douglas A. Berguson
717-787-1382
Gain or Loss From Sale of Principal Residence
61 Pa. Code § 103.13
November 1998, as final. Regulation implements provisions of Act 45-1998. Douglas A. Berguson
717-787-1382
Local Tax
61 Pa. Code §§ 60.16, and 95.1 --95.303
September 1998, as proposed. This regulation sets forth the Department's interpretation of sections 501-509 of the Pennsylvania Intergovernmental Cooperation Authority Act for Cities of the First Class (53 P. S. §§ 12720.501--12720.509), sections 3150-B--3157-B of the Second Class County Code (16 P. S. §§ 6150-B--6157-B) and section 201-A of the Tax Reform Code of 1971 (72 P. S. § 7201-A). Currently the Department's interpretation is set forth as a pronouncement and codified at 61 Pa. Code § 60.16 (relating to local sales, use and hotel occupancy tax). The Department has concluded that its policy relating to local sales, use and hotel occupancy tax should be set forth as a regulation. Therefore, in addition to proposing to add Chapter 95. Local Tax, the Department is also proposing to delete the pronouncement set forth at § 60.16. Douglas A. Berguson
717-787-1382
Payments for Employee Welfare Benefit Plans and Cafeteria Plans
61 Pa. Code §§ 101.1, 101.6 and 101.7
December 1998, as final. The amendments to §§ 101.1, 101.6, and 101.7 are being added to explain how employee welfare benefit programs and other wage and salary supplemental programs are taxed and to implement amendments to section 301(d) of the Tax Reform Code of 1971 (72 P. S. § 7306(d)) under Act 7-1997. Douglas A. Berguson
717-787-1382
Public Transportation Assistance Fund Taxes and Fees
61 Pa. Code §§ 9.4 and 47.19
June 1998, as final. This regulation sets forth the Department's interpretation of 72 P. S. § 9301 relating to public transportation assistance fund taxes and fees. Currently the Department's interpretation is set forth as a pronouncement and codified at § 9.4 (relating to public transportation assistance fund taxes and fees). The Department has concluded that its policy relating to public transportation assistance fund taxes and fees should be set forth as a regulation. Therefore, in addition to proposing to add § 47.19 (relating to public transportation assistance fund taxes and fees), the Department is also proposing to delete the pronouncement set forth at § 9.4. Douglas A. Berguson
717-787-1382
Return of Information as to Payment In Excess of $10
61 Pa. Code § 117.18
July 1998, as final. This regulation amends § 117.18 (relating to return of information as to payment In excess of $10) to clarify how a Pennsylvania information return may be made by a regulated investment company. In March, 1996, the Department adopted a final-form regulation that amended § 117.18 in addition to other personal income tax regulatory sections. During the final stages of the adoption process, a comment was made regarding the information return made by a regulated investment company. To avoid delay in adoption of the entire regulatory package, the Department agreed to amend the section in a separate regulation. Douglas A. Berguson
717-787-1382
Single Factor Apportionment
61 Pa. Code § 155.10
September 1998, as final. Regulation provides that it is the policy of the Department that for tax years beginning on or after January 1, 1998, student loan assets set forth in § 155.10(d)(4)(vi) that are owned or held by a trust or other entity created or formed for the securitization of student loans, or by a trustee on its behalf, are exempt by reason of public policy from taxation for purposes of the taxable assets fraction under § 155.10. Douglas A. Berguson
717-787-1382
Telecommunications Service
61 Pa. Code §§ 31.1, 31.24, 48.1 and 55.8
December 1998, as final. This regulation sets forth the Department's interpretation of the 1991 statutory changes set forth in section 201(m), 202(c) and 204(5) of the Tax Reform Code of 1971 (72 P. S. §§ 7201(m), 7202(c) and 7204(5)) regarding telephone, telegraph and telecommunications services. Douglas A. Berguson
717-787-1382
Sales and Use Tax Amendments
61 Pa. Code §§ 7.3, 7.6, 31.4, 31.5, 31.7, 31.26, 32.1-32.5, 32.21, 32.22, 32.31-32.37, 33.1, 33.2, 33.4, 42.1, 42.3, 44.2, 45.1, 46.9, 47.18 and 58.13
December 1998, as final. The Department is proposing numerous amendments to the Pennsylvania Code, Title 61. This regulatory package is the result, in part, of a comprehensive review of sales and use tax regulations in light of legislative changes from 1991 to the present. Douglas A. Berguson
717-787-1382
Vehicle Rental Tax
61 Pa. Code §§ 9.14 and 47.20
August 1998, as final. This regulation sets forth the Department's interpretation of Article XVI-A Vehicle Rental Tax (72 P. S. §§ 8601-A--8604-A). Currently the Department's interpretation is set forth as a pronouncement and codified at § 9.14 (relating to passenger car rental tax). The Department has concluded that its policy relating to Article XVI-A should be set forth as a regulation. Therefore, in addition to proposing to add § 47.20 (relating to vehicle rental tax), the Department is also proposing to delete the pronouncement set forth at § 9.14. Douglas A. Berguson
717-787-1382
Utility Gross Receipts Tax
61 Pa. Code §§ 160.21--160.43
September 1998, as proposed The Department is proposing this regulation to clarify the changes to the utility gross receipts tax brought about by utility deregulation (Act 138-1996) codified in Title 15 and Title 66. This regulation will also provide guidance and clarity to out-of-state businesses and the emerging industry. Douglas A. Berguson
717-787-1382
SECURITIES COMMISSION
Licensing Regulation
64 Pa. Code § 302-404
July 1998 as proposed. The Commission plans to amend this regulation to conform its requirements to the state preemption provisions of the federal National Securities Markets Improvement Act of 1996. G. Philip Rutledge
(717) 783-5130
''Notice to Purchasers under Section 207(m)''
64 Pa. Code § 207.130
Proposed Rulemaking November 1998 This amendment would implement provisions of Act 126 of 1994. Act 126 of 1994 amended Section 207(m) and deleted its application to transactions under Sections 203(e) and (r) of the 1972 Act while also making the furnishing of a notice reciting the withdrawal rights under Section 207(m) a condition of the exemption in Section 203(d). Act 126 also gave the Commission explicit authority to adopt a regulation specifying the form and manner in which a 207(m) notice has to be given. G. Philip Rutledge
(717) 783-5130
Accounting Regulations
64 Pa. Code § 202.092
Spring 1999, as final. Commission proposes to amend regulation to include updated accounting terminology related to securities offerings. G. Philip Rutledge
(717) 783-5130
''Delegation and substitution''
64 Pa. Code § 606.041
Spring 1999, as final. Commission proposes minor changes in internal delegation of authority to Commission staff. G. Philip Rutledge
(717) 783-5130
''Destruction of documents and records''
64 Pa. Code § 610.010
Spring 1999, as final. Commission proposes to revise documents and records destruction schedule to conform with current Management Directives. G. Philip Rutledge
(717) 783-5130
STATE
Corporations Bureau October 1998, as proposed. The Corporations Bureau will delete references by name to the Governor, Secretary of the Commonwealth and Director of the Corporation Bureau on its sample filing forms and to the docketing statement promulgated by the Department pursuant to 15 Pa.C.S. § 133. Changes in administration render such references obsolete. Sample filing forms are not considered to be agency regulations for purposes of the Administrative Code, the Commonwealth Attorneys Act or the Regulatory Review Act but are subject to public comment requirements of Section 201 of the Commonwealth Documents Law. Michael Frick, (717) 787-1057
Bureau of Commissions, Elections and Legislation October 1998, as proposed.
October 1998, as proposed.
The Department proposes comprehensive revisions to regulations at 4 Pa. Code to eliminate obsolete provisions, reflect recent statutory changes and reflect changes to campaign finance reporting as a result of the computerization initiative. Amendments will be proposed pursuant to the Pennsylvania Voter Registration Act (25 P. S. § 961.301), the Pennsylvania Election Code (25 P. S. § 2601 et seq.) and Campaign Expense Reporting Law (25 P. S. § 3241 et seq.)
The Department proposes to eliminate outdated references to campaign finance reporting forms. The amendments will be proposed pursuant to the Campaign Expense Reporting Law (25 P. S. § 3241 et seq.)
Richard Filling, (717) 787-5280
State Athletic Commission
58 Pa. Code, Chapter 21
October 1998, as proposed. Comprehensive revisions to 58 Pa. Code will reflect statutory changes to the Pennsylvania Athletic Code and changes in commission procedures. The regulations will be promulgated pursuant to the Pennsylvania Athletic Code (5 Pa.C.S.A. § 101 et. seq.) Greg Sirb (717) 787-5720
Navigation Commission for the Delaware River and Its Navigable Tributaries--
13 Pa. Code Ch. 201--209
September 1998, as proposed. Proposed comprehensive revisions will enhance navigational safety, eliminate obsolete regulations and reflect statutory changes pursuant to 55 P. S. § 31 and 71 P. S. § 670.2(4). Brian Gottlieb, (717) 787-6458
State Board of Auctioneer Examiners Approved Course of Study
49 Pa. Code § 1.11
Sponsorship of Apprentices
49 Pa. Code § 1.31.
Biennial Renewal Increase
49 Pa. Code § 1.41
No publication anticipated in next six months. No publication anticipated in next six months.
September 1998 as final.
The proposal would establish standards for school course practicum work in auctioneering. The regulation will permit the Board to verify the minimum level of education the Board believes necessary for licensure. Legal authority for the regulation is Section 32, 63 P. S. § 734.32.
The proposal would require that sponsors provide minimum training of apprentices and document supervision of apprentices whom they employ. The regulation is needed to provide objective standards for sponsors to follow in training and supervising apprentices whom they employ and whose apprenticeship qualifies them for licensure. Legal authority for the regulation is Section 32, 63 P. S. § 734.32.
Proposed rulemaking will increase biennial renewal fees for auctioneers and apprentices. Legal authority for the regulation is found at 63 P. S. §§ 734.32, 734.33.
Linda Dinger
(717) 783-3397
State Board of Barber Examiners--General Revisions,
49 Pa. Code, Chapter 3.
January 1999, as proposed. The Board proposes to revise and update its entire chapter and repeal antiquated provisions. Statutory authority: 63 P. S. § 566.4(b). Sara Sulpizio (717) 783-3402
State Board of Chiropractic Sexual Misconduct
49 Pa. Code § 5.54.
Peer Review
49 Pa. Code § 5.55.
October 1998, as proposed.
No publication anticipated in next six months.
Through the monitoring of its disciplinary process, including consumer complaints and disciplinary actions, the Board believes that enforcement standards are needed to notify licensees of acts which the Board deems unprofessional. The Board has authority to adopt regulations necessary to carry out the act under Section 302(3) of the Chiropractic Practice Act, Act of December 16, 1986, P. L. 1646, as amended, 63 P. S. § 625.302(3).
The proposal would regulate standards for review of chiropractic treatment. The proposal would assure that when chiropractic diagnosis and treatment are subject to utilization review by chiropractors, appropriate standards will be employed. The statutory authority for the regulation is Section 302(3) of the Act, 63 P. S. § 625.302(3).
Deb Smith (717) 783-7156
State Board of Cosmetology Disinfection, Equipment and Supplies;
49 Pa. Code §§ 7.71, 7.71a, 7.71b, 7.105, 7.113a and 7.114.
General Revisions
49 Pa. Code, Chapter 7.
Safe use of Chemicals
49 Pa. Code, § 7.96.
September 1998, as proposed.
No publication anticipated in next six months.
September 1998, as proposed.
These regulations reflect improved industry standards for disinfecting and sterilizing equipment required to be available and in use in cosmetology shops. Minimum safety and sanitation standards in cosmetology shops and schools are authorized under Section 11 of the Act of May 3, 1933, P. L. 242, as amended, 63 P. S. § 517.
These regulations will revise and update current rules and repeal outdated provisions. Statutory authority: 63 P. S. § 517.
The Board will update and broaden standards relating to specific treatments to require licensees to follow manufacturers' instructions and FDA restrictions when using chemicals on clients. Statutory authority: 63 P. S. § 517.
Sara Sulpizio
(717) 783-7130
State Board of Accountancy Continuing Education Program Sponsors
49 Pa. Code §§ 11.1, 11.4, 11.64, 11.65, 11.66, 11.70--11.73, 11.80.
Commissions and Referral Fees
49 Pa. Code § 11.24.
General Revisions
49 Pa. Code, Ch. 11.
Peer Review
49 Pa. Code, §§ 11.81-11.88
September 1998, as proposed.
September 1998, as proposed.
September 1998, as proposed.
December 1998, as proposed.
The regulations would require approved continuing education program sponsors to renew approval biennially and authorize the Board to conduct audits of approved programs. The regulations ensure that continuing education programs meet licensure renewal needs. Statutory authority: 63 P. S. § 9.3(10).
The Board will codify rules for the written disclosure that licensees must make in order to pay or receive commissions and referral fees in connection with the referral or recommendation of products and services. The regulation complies with 1997 amendments to the C.P.A. Law. Statutory authority: 63 P. S. § 9.12(p).
The regulations would revise or repeal existing requirements in compliance with comprehensive amendments to the C.P.A. Law effective February 3, 1997. Statutory authority: 63 P. S. § 9.3(10)--(12).
Regulations will set forth requirements for public accounting firms which must undergo peer review, standards for the conduct of peer reviews, and confidentiality provisions. The regulation implements 1997 amendments to the C.P.A. Law. Statutory authority: 63 P. S. § 9.8i.
Dorna Thorpe (717) 783-1404
State Board of Funeral Directors Pre-need Requirements
49 Pa. Code Chapter 13
Fall 1998, as proposed. The Board will update current regulations in order to provide clear and concise guidance to licensees regarding pre-need monies and contracts. Legal authority: Section 16(a) of the Law, 63 P. S. § 479.16(a). Cheryl Lyne (717) 783-3397
State Board of Landscape Architects Continuing Education
49 Pa. Code § 15.71-15.83.
Examination Fees
49 Pa. Code § 15.12.
General Revisions; Seals
49 Pa. Code § 15.1 et seq.
July 1998, as proposed.
July 1998, as final.
January 1999, as proposed
The amendments establish procedures and standards for continuing education as a condition of biennial renewal. The Board is required to adopt regulations establishing requirements of continuing education as a condition for renewal of a license under Section 9.1 of the Landscape Architects' Registration Law, Act of January 24, 1966, P. L. (1965) 1527, added by the Act of December 7, 1994, P. L. 774, 63 P. S. § 909.1.
Amendments are required to raise fees for the C.L.A.R.B. examination commencing December, 1998, pursuant to contract. The Board is required to administer this examination under Sections 4(2) and 4(3) of the Landscape Architects' Registration Law, Act of January 24, 1966, P. L. (1965) 1527, 63 P. S. §§ 904(2) and 904(3).
The Board proposes to update its chapter in compliance with Executive Order 1996-1 and will propose updated standards relating to licensees' seals to reflect new technology. Statutory authority: 63 P. S. § 904(9) and § 909.
Shirley Klinger 717) 783-3397
State Board of Medicine Sexual Misconduct
49 Pa. Code, Chapter 16.
Certified Registered Nurse Practitioners (CRNPs)
49 Pa. Code § 18.21.
Requirements for approval of educational programs for Certified Registered Nurse Practitioners (CRNP)
49 Pa. Code § 18.41.
General Delegation
49 Pa. Code, Ch. 16.
September 1998, as proposed.
October 1998, as proposed.
No publication anticipated in next six months.
No publication anticipated in next six months
Through the monitoring of its disciplinary process, including consumer complaints and disciplinary actions, the Board believes that enforcement standards are needed to notify licensees of acts which the Board deems unprofessional. The Board has authority to adopt regulations necessary to carry out the act under Section 8 of the Medical Practice Act, Act of December 20, 1985, P. L. 457, as amended, 63 P. S. § 422.8.
The Board will collaborate with the State Board of Nursing for joint promulgation of standards and criteria by which CRNPs could write prescriptions for medical therapeutic measures. Provide for prescriptive authority of the CRNP in the Commonwealth under Section 15 of the Medical Practice Act, 63 P. S. § 422.15.
This regulation would require that all CRNP programs applying for approval by the Board meet specific criteria prior to approval. The regulations will assist educational institutions in developing programs in advanced practice nursing which will qualify graduates for certification as CRNPs. The Board has authority to jointly promulgate with the Nurse Board under Section 15(b) of the Medical Practice Act, 63 P. S. § 422.15(b).
This regulation would establish standards for the delegation of medical services to qualified personnel. Statutory authority: Section 17(b) of the Medical Practice Act, 63 P. S. § 422.17(b).
Cindy Warner (717) 783-1400

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