[30 Pa.B. 3317]
[Continued from previous Web Page]
REVENUE
Application of P. L. 86-272 and De Minimis Standards
61 Pa. Code § 151.31Fall 2000, as proposed. Public Law 86-272 (15 U.S.C.A. §§ 381--3840) restricts a state from imposing a net income tax on income derived within its borders from interstate commerce if the only business activity of the company within the state consists of the solicitation of orders for sales of tangible personal property, which orders are to be sent outside the state for acceptance or rejection, and, if accepted, are filled by shipment or delivery from a point outside the state. This proposal describes the Department's policy regarding the application of P. L. 86-272 with regard to corporate net income tax and capital stock-franchise tax. Douglas A. Berguson 717-787-1382 Commercial Motion Pictures
61 Pa. Code § 32.38Spring 2000, 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, Hardware and Related Transactions
61 Pa. Code § 31.33Winter 2001, as final. 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 Employer Returns and Other Withholding Provisions
61 Pa. Code §§ 113.2, 113.3, 113.3a, 113.3b, 113.3c, 113.4, 113.4a, 113.7 and 121.16Summer 2000, as proposed. The Department is proposing amendments to various withholding regulatory sections, including requiring an employer who is required to file 250 or more withholding statements, to forward to the Department the reconciliation statement with such withholding statements via electronic or magnetic media as specified in the instructions of the Department. In addition, § 121.16 is amended to delete language relating to the filing of a W-2 with Form PA-40 as evidence of taxes withheld. Douglas A. Berguson 717-787-1382 File-by-phone (TeleFile) System and Federal and State Electronic Tax Filing Program
61 Pa. Code §§ 117.19--117.21Fall 2000, 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 Lawn Care Services
61 Pa. Code §§ 55.6 and 60.2Summer 2000, as final. This regulation sets forth the Department's interpretation of Act 22-1991 (72 P. S. §§ 7201(k)(17), (o)(15) and (jj)) relating to lawn care services. Douglas A. Berguson 717-787-1382 Partial Refunds For Bad Debts
61 Pa. Code §§ 33.3 and 33.5Summer 2000, as proposed. This proposal explains the application of section 247.1 of the TRC (72 P. S. § 7247.1) relating to partial refund of sales tax attributed to bad debts. Douglas A. Berguson 717-787-1382 Payments for Employe Welfare Benefit Plans and Cafeteria Plans
61 Pa. Code §§ 101.1, 101.6 and 101.7Spring 2000, as final. The amendments to §§ 101.1, 101.6, and 101.7 are being added to explain how employe 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 Realty Transfer Tax Amendments
61 Pa. Code, Chapter 91Summer 2000, as proposed. The amendments to Chapter 91. Realty Transfer Tax, are made to address numerous legislative changes and to bring the regulatory provisions into conformity with Departmental policy. Douglas A. Berguson 717-787-1382 Sales Factor
61 Pa. Code § 153.26Fall 2000, as proposed. The Multistate Tax Commission (MTC), created by the Multistate Tax Compact, has promulgated regulations that interpret the Uniform Division of Income for Tax Purposes Act (UDITPA), a model act for the allocation and apportionment of income among states. UDITPA was drafted to remedy the diversity that existed among the states for determining their respective shares of a corporation's income and has been adopted, in whole or in part, by the majority of the states. The Commonwealth has adopted UDITPA with some exceptions. The Department is amending § 153.26 to add several provisions from the MTC regulations to address topics that are not currently discussed in the regulation. The amendments will bring the Commonwealth's regulation into conformity with the MTC regulations as much as possible given statutory limitations, thereby making the use of the regulations by taxpayers and tax practitioners easier because the Commonwealth's language will be similar to that used in other states that have adopted the MTC regulations. Douglas A. Berguson 717-787-1382 Supplemental Unemployment Benefit Plan
61 Pa. Code §§ 101.1 and 101.6Winter 2001, as final. This regulatory amendment will provide an explanation of the meaning and scope of the exclusion from compensation in section 301(d)(vi) of the TRC (72 P. S. § 7301(d)(vi)) for employer or labor union payments for supplemental unemployment programs. The changes will address the tax treatment of programs offered to provide supplemental benefits to employees terminated from service as a result of layoff, workforce reduction, plant closings or other involuntary terminations. Douglas A. Berguson 717-787-1382 Termination Pay, Severance Pay and Early Retirement Incentive Programs
61 Pa. Code §§ 101.1 and 101.6Winter 2001, as final. This regulatory change will clarify the taxation of termination pay, severance pay, early retirement incentive programs and programs offered by employers to provide benefits to employees in addition to those in qualifying retirement plans upon separation from service. This regulation also interprets section 301(d) of the TRC (72 P. S. § 7301(d)) to mean that Federal insurance benefits paid under the Railroad Retirement Act and guaranteed payments to a partner of a partnership for services to the partnership are excluded from compensation. Douglas A. Berguson 717-787-1382 Utility Gross Receipts Tax
61 Pa. Code §§ 160.21--160.43Spring 2001, as final. 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 Vending Machines
61 Pa. Code § 31.28Summer 2000, as final. This regulation sets forth the Department's interpretation of Act 45-1998 as it relates to vending machines. Douglas A. Berguson 717-787-1382 SECURITIES COMMISSION
Licensing Regulations
64 Pa. Code § 301--§ 404November 2000, as final. The Commission plans to amend a number of licensing regulations to conform its requirements to the federal Investment Advisers Supervision Coordination Act of 1996. G. Philip Rutledge
(717) 783-5130''Employe benefit plans''
64 Pa. Code § 202.070November 2000, as final. The Commission plans to amend this regulation to delete obsolete language. G. Philip Rutledge
(717) 783-5130Exemptions from Securities Registration
64 Pa. Code § 203.101--§ 203.186November 2000, as final. The Commission plans to amend a number of regulations which would facilitate issuers receiving a clear legal opinion on the availability of the exemption. G. Philip Rutledge
(717) 783-5130''SEC Rule 801 and 802 offerings exempt''
64 Pa. Code § 203.092November 2000, as final. The Commission plans to adopt an exemption from registration for offerings exempt from registration with SEC under SEC Rules 801 or 802. G. Philip Rutledge
(717) 783-5130Securities Registration
64 Pa. Code § 205.021--§ 206.010November 2000, as final. The Commission plans to amend these regulations to revise Form 205 and adopt Form R as the application form and delete the requirement to file certain information. G. Philip Rutledge
(717) 783-5130''Charges for Commission publications''
64 Pa. Code § 602.060November 2000, as final. The Commission now issues a quarterly bulletin and annual report free of charge and plans to delete the current charge for these publications. G. Philip Rutledge
(717) 783-5130''Public inspection of records''
64 Pa. Code § 603.031November 2000, as final. The Commission plans to amend this regulation to keep confidential the social security number, home address and date of birth of all individuals filing an application with the Commission G. Philip Rutledge
(717) 783-5130STATE
Corporations Bureau Summer 2000, through public notice. See, 15 Pa.C.S. § 133(a). 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. Ken Rapp,
(717) 787-1057Bureau of Commissions, Elections and Legislation
(16-22)Summer 2000, as final. 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 (16-17)Winter 2001, as final. 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) 787-5720Navigation Commission for the Delaware River and Its Navigable Tributaries-- 13 Pa. Code Ch. 201--209. (16A-662) Summer 2000, 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). L. Lawrence Boyle
(717) 787-6458Bureau of Professional and Occupational Affairs-- Schedule of Civil Penalties for Act 48--State Boards of Accountancy, Architects, Auctioneers, Professional Engineers, Land Surveyors and Geologists, and Dentistry-- 49 Pa. Code, Chapter 43. (16-20) July 2000, as final. The regulations provide for civil penalties for violations pertaining to the conduct or operation of a business or facility licensed by the Boards. Statutory authority: 63 P. S. § 2205(a). Beth Sender Michlovitz
(717) 783-7200State Board of Auctioneer Examiners--Schedule of Fees-- 49 Pa. Code § 1.41.--(16A-644) Summer 2000, as proposed. The regulation revises the Board's schedule of fees to reflect the actual costs of the services provided. Statutory authority: 63 P. S. § 734.6. Linda Dinger (717) 783-3397 State Board of Barber Examiners-- General Revisions-- 49 Pa. Code, Chapter 3. (Number not yet assigned.)
Verification/Certification Fees-- 49 Pa. Code § 3.103. (16A-422)September 2000, as proposed.
July 2000, as final.The Board proposes to revise and update its entire chapter and repeal antiquated provisions. Statutory authority: 63 P. S. § 566.4(b).
This regulation apportions costs of providing Board services to specific applicants and licensees Statutory authority: 63 P. S. § 564.Sara Sulpizio (717) 783-3402 State Board of Cosmetology Application Fees-- 49 Pa. Code § 7.2. (16A-458) July 2000, as final. The regulation amends the Board's fee schedule by revising fees to reflect the actual cost incurred by the Board to provide the following services: licensure of cosmetologist, manicurist or cosmetician; licensure of cosmetology, manicurist or cosmetician shop; licensure of cosmetology school, licensure by reciprocity; registration of cosmetology apprentice; approval of cosmetology school supervisor; change in cosmetology shop (inspection required); and reinspection of cosmetology shop. New fees are added to include reinspection of cosmetology school; certification of student or apprentice training hours; certification of examination scored; and verification of licensure, registration permit or approval. Statutory authority: 63 P. S. § 522(a). Sara Sulpizio (717) 783-7130 State Architects Licensure Board-- Biennial Renewal Fees-- 49 Pa. Code § 9.3. (16A-415) Winter 2000, as final. The regulation will adjust the biennial renewal fees for architects to reflect actual Board costs and to fix the fees to match Board revenues with expenditures. Statutory authority: 63 P. S. § 34.11. Dorna Thorpe (717) 783-1404 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. (16A-555) September 2000, as final. The regulations require approved continuing education program sponsors to renew their 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). Dorna Thorpe
(717) 783-1404Commissions and Referral Fees-- 49 Pa. Code § 11.24. (16A-557) September 2000, as final. The regulation establishes requirements for licensees who 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).
General Revisions--
49 Pa. Code, Chapter 11. (16A-559)
August 2000, as proposed. The regulations repeal outdated requirements in compliance with 1997 amendments to the C.P.A. Law. Statutory authority: 63 P. S. § 9.3(10)-(12). Peer Review--
49 Pa. Code, §§ 11.81--11.86. (16A-556)August 2000, as final.
The regulations clarify deadlines for peer review compliance; establish qualifications for peer review administering organizations, peer review team captains, and peer reviewers; adopt peer review standards; prescribe conditions for out-of-state peer reviews of multi-state firms; provide for confidentiality of peer review reports; and define relevant terms. The regulation implements 1997 amendments to the C.P.A. Law. Statutory authority: 63 P. S. §§ 9.8h and 9.8i. Fees--
49 Pa. Code § 11.4. (16A-558)October 2000, as final. The regulation revises the Board's schedule of fees to reflect the actual costs of the services provided. Statutory authority: 63 P. S. § 9.6. State Board of Funeral Directors--Application/
Certification/ Verification/
Reinspection Fees--
49 Pa. Code § 13.12. (16A-482)
Summer 2000, as proposed. The regulation revises the Board's schedule of fees to reflect the actual costs of the services provided. Statutory authority: Section 18.1 of the Funeral Director Law, act of January 14, 1952 (P. L. 1951-1898, No. 522), as amended, 63 P. S. § 479.18.1.
Cheryl Lyne (717) 783-3397 Unprofessional Conduct--
49 Pa. Code § 13.201, 202.
(Number not yet assigned.)Fall 2000, as proposed. The amendment adds to the Board's standards of practice and conduct. Section 16(a) of the Act, 63 P. S. § 479.16(a). State Board of Landscape Architects--Continuing Education--
49 Pa. Code § 15.71--15.83. (16A-612)Summer 2000, as final.
The amendments establish procedures and standards for continuing education as a condition of biennial renewal pursuant to 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. Shirley Klinger
(717) 772-8528Application Fees--
49 Pa. Code §§ 15.12, 15.57. (16A-615)
Summer 2000, as final. The regulation revises the Board's schedule of fees to reflect the actual costs of the services provided. Section 5 of the Law, 63 P. S. § 905, requires the Board to adopt fees by regulation to match Board revenues with expenditures. State Board of Medicine--
Certified Registered Nurse Practitioners (CRNPs)--
49 Pa. Code § 18.21. (16A-499)
Summer 2000, as final. 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. Statutory authority: Section 15 of the Medical Practice Act, 63 P. S. § 422.15. Cindy Warner (717) 783-1400 General Delegation--
49 Pa. Code, Ch. 16. (16A-4912)Winter 2000, as proposed. 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). Fees--
49 Pa. Code §§ 16.13, 16.17, 18.303. (16A-4910)
Winter 2000, as proposed.
The regulation revises the Board's schedule of fees to reflect the actual costs of the services provided. The Board has authority to adopt such regulation under Section 6 of the Medical Practice Act, 63 P. S. § 422.6. State Board of Nursing--
RN general revisions--
49 Pa. Code §§ 21.1--21.126.
(16A-516)Fall 2000, as proposed.
These regulations will update or repeal outdated provisions pertaining to registered nurses and consolidate all regulatory provisions pertaining to registered nurse education programs. Revisions to the regulations are authorized by Section 2.1(k) of the Professional Nursing Law, 63 P. S. § 212.1(k). Ann Steffanic (717) 783-7142 LPN general revisions--
49 Pa. Code §§ 21.141-- 21.234. (Number not yet assigned.)
Fall 2000, as proposed. These regulations will update or repeal outdated provisions pertaining to licensed practical nurses and consolidate all regulatory provisions pertaining to practical nurse education programs. Revisions to the Practical Nurse Law are authorized under Section 17.6, 63 P. S. § 667.6. Application Fees--
49 Pa. Code §§ 21.5, 21.147, and 21.1253.--(16A-5112)Summer 2000, as final. The regulation revises the Board's schedule of fees to reflect the actual costs of the services provided. These regulations are authorized under Section 11.2 of the Professional Nursing Law, 63 P. S. § 221.2, and Section 7.5 of the Practical Nurse Law, 63 P. S. § 667.5.
CRNP prescriptive privileges--
49 Pa. Code §§ 21.151--21.351. (Tracked under 16A-499)Summer 2000, as final. The Board will collaborate with the State Board of Medicine for joint promulgation of standards and criteria by which CRNPs could write prescriptions for medical therapeutic measures. These regulations are authorized under Sections 2 and 2.1 under the Professional Nursing Law, 63 P. S. §§ 212 and 212.1(k), and Section 15 of the Medical Practice Act of 1985, 63 P. S. § 422.15. Sexual Misconduct--
49 Pa.
Code §§ 21.18 and 21.148. (16A-5110)Summer 2000, as final. 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 2.1(k) of the Professional Nursing Law, 63 P. S. § 212.1(k). Biennial Renewal Fees--
49 Pa. Code §§ 21.5, 21.147 and 21.253.--(16A-5113)Winter 2000, as final. The regulation amends the biennial renewal fees for the State Board of Nursing by revising biennial renewal fees for Registered Nurses, Practical Nurses and Certified Registered Nurse Practitioners so that projected revenues will meet or exceed projected expenditures as required under the Acts.
State Board of Pharmacy--
Application Fees--
49 Pa. Code § 27.91.--(16A-548)Summer 2000, as final. These regulations will update fees for non-renewal services. Statutory Authority: 63 P. S. § 390-8.2. Rita T. Solie (717) 783-7156 State Board of Veterinary Medicine-- Biennial Renewal Fees-- 49 Pa. Code § 31.41. (16A-579) Fall 2000, as final. The regulation will adjust the biennial renewal fees for veterinarians and animal health technicians to reflect actual Board costs in providing these services. Section 13 of the Veterinary Medicine Practice Act, 63 P. S. § 485.13 requires the Board to fix fees by regulation to match Board revenues with expenditures. Robert Kline (717) 783-1389
Continuing Education Requirements--
49 Pa. Code § 31.15. (16A-5711)Fall 2000, as proposed. This regulation will limit the number of continuing education credits that may be earned from individual instruction programs.
Prescription Drugs--
49 Pa. Code § 31.21 Principle 8. (16A-5712)
Late Fall 2000, as proposed. This regulation will require veterinarians to meet specified standards regarding prescription drugs, including dispensing and packaging. State Board of Dentistry--
Continuing Professional Education--
49 Pa. Code, Chapter 33. (16A-464)July 2000, as final. This regulation will establish continuing education regulations for dentists, dental hygienists and expanded function dental assistants. The regulations are required under Act 113 of 1996, which amended Section 3(j) of the Dental Law, 63 P. S. § 122(j). Lisa Burns
(717) 783-7162
Administration of General Anesthesia, Conscious Sedation and Nitrous Oxide/Oxygen Analgesia--
49 Pa. Code §§ 33.331--33.344. (Number not yet assigned.)December 2000, as proposed This regulation amends requirements for administration of anesthesia/analgesic in response to a recent Commonwealth Court case. Section 3(o) of the Dental Law, 63 P. S. § 122(o). State Real Estate Commission--
General Revisions--
49 Pa. Code, Chapter 35. (16A-560)Summer 2000, as final. The Commission plans a comprehensive amendment to Chapter 35 to bring existing regulations up to date with current policies. Statutory authority: 63 P. S. § 455.404. Debra Sopko (717) 783-3658
Agency Disclosures--
49 Pa. Code, Chapter 35. (16A-568)
Spring 2001, as final. This regulation will implement the requirements of Act 112 of 1998 pertaining to agency relationships. Statutory authority: 63 P. S. § 455.404. State Board of Certified Real Estate Appraisers--
Experience Options for Certification, Duties of Supervising Appraiser--
49 Pa. Code §§ 36.13 and 36.14. (16A-706)July 2000, as proposed. The regulations revise qualifying experience for certification as an appraiser; impose supervisory and record-keeping duties on appraisers who supervise appraisal assistants; and require appraisal reports submitted as qualifying experience to conform to the Uniform Standards of Professional Appraisal Practice (USPAP). The regulations are consistent with standards established for state appraiser boards by the federal Appraiser qualification Board (AQB). Statutory authority: 63 P. S. § 457.5(2). Cheryl Lyne (717) 783-3397
Standards of Practice--
49 Pa. Code § 36.51. (16A-709, soon to be resubmitted as 16A-7012)
July 2000, as proposed. (Resubmission; earlier version of regulation was withdrawn in June 2000.) The regulation requires all certified general appraisers, residential appraisers and broker/appraisers to comply with the USPAP unless the Board has adopted supplemental practice standards. Statutory authority: 63 P. S. § 457.5(2). Fees--
49 Pa. Code § 36.6.
(16A-7011)
July 2000, as proposed.
The regulation revises the Board's schedule of fees to reflect the actual costs of the services provided. Statutory authority: 63 P. S. § 457.9. State Board of Examiners of Nursing Home Administrators--
Continuing Education--
49 Pa. Code §§ 39.31--39.71. (16A-623)Fall 2000, as final. The regulation will amend and clarify the continuing education requirement in Section 9 of the Nursing Home Administrators License Act, 63 P. S. § 1109. Melissa Wilson (717) 783-7155 Application/Certification/
Verification Fees--
49 Pa. Code § 39.72. (16A-626)
Summer 2000, as final. This regulation apportions costs of providing Board services to specific applicants and licensees. Statutory authority: Section 7.1 of the Law, 63 P. S. § 1108. State Board of Physical Therapy--
Physical Therapists--
49 Pa. Code §§ 40.11, 40.13, 40.15, 40.17, 40.18 and 40.21-40.24.
(Number not yet assigned.)September 2000, as proposed. Regulations correct and revise existing regulations regarding physical therapists. Proposed under Section 3(a) of the Physical Therapy Practice Act, 63 P. S. § 1303(a). Robert Kline (717) 783-7134
Sexual Misconduct--
49 Pa. Code, Chapter 40.
(16A-656)
July 2000, as proposed. 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 Sections 3, 5 and 10 of the Act, 63 P. S. § 1303, 1305 and 1310. State Board of Occupational Therapy Education and Licensure--
General Revisions--
49 Pa. Code, Chapter 42.
(16A-674)July 2000, as proposed. The Board proposes to revise its chapter by updating certain provisions and deleting outdated or redundant language. The Board has authority to adopt the regulations necessary to perform its duties and for the proper administration of the law under Section 5(b) of the Occupational Therapy Practice Act, 63 P. S. § 1505(b). Clara Flinchum (717) 783-1389 State Board of Social Workers, Marriage and Family Therapists and Professional Counselors--
Licensure Regulations
(Number not yet assigned.)Spring 2001, as proposed. Regulations regarding qualifications for licensure pursuant to the enactment of Act 139 adding Licensed Clinical Social Workers, Marriage and Family Therapists and Professional Counselors as new licensure classes. Clara Flinchum (717) 783-1389 (as well as any considered subsequent to publication of this Agenda) is published.
[Continued on next Web Page]
No part of the information on this site may be reproduced for profit or sold for profit.This material has been drawn directly from the official Pennsylvania Bulletin full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.
