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PA Bulletin, Doc. No. 24-415

NOTICES

GOVERNOR'S OFFICE

Regulatory Agenda; Correction

[54 Pa.B. 1642]
[Saturday, March 23, 2024]

 An error occurred in the Department of Revenue's list of regulations under development or consideration included in the Regulatory Agenda that was published at 54 Pa.B. 1471, 1484 (March 16, 2024). Following is the corrected list. The remainder of the Regulatory Agenda was accurate as published.

Regulation Being     
Considered		Proposed Date of PromulgationNeed and Legal Basis for ActionAgency Contact
Department of Revenue (DOR)
Corporate Net Income Tax  
61 Pa. Code § 153.26a
(Proposed Rulemaking)
Sales factor sourcing sales of services 		June 2024, as Proposed Under the authority contained in section 6 of the Fiscal Code (72 P.S. § 6) and section 401 of the TRC (72 P.S. § 7401(3)), the Department proposes the addition of § 153.26a (relating to sales factor sourcing sales of services). Act 52 of 2013 enacted a revised methodology for sourcing revenue from sales of services in the computation of CNIT. The proposed rulemaking will establish the processes for sourcing service income and the apportionment of taxpayers' business income to this Commonwealth and ensure that all taxpayers implement uniform methods for sourcing their sales of services to this Commonwealth. Informal public outreach was conducted October/November 2020. Jack Frehafer
(717) 346-4637
Corporate Net Income Tax
61 Pa. Code Chapter 153
(Proposed Rulemaking) Business income and nonbusiness income 		June 2024, as Proposed Under the authority contained in section 6 of Fiscal Code (72 P.S. § 6) and section 401 of the TRC (72 P.S. § 7401(3)), the Department is proposing amendments to the CNIT regulations by adding section 153.24a (relating to business and nonbusiness income) due to legislative changes and further development of the Unitary Business Principle of the U.S. Constitution in case law. Informal public outreach was conducted January/February 2020. Proposed rulemaking was delivered to the Office of General Counsel (OGC), Governor's Policy (GPO) and Budget Offices (GBO) for review on 12/23/2021. It was resubmitted on 10/26/2023, subsequently approved by all 3 agencies and delivered to the Office of Attorney General (OAG) on 11/30/2023. OAG issued a Tolling Memorandum on 12/21/2023. During the 1st Quarter 2024, the Department will draft its response to OAG's Tolling Memorandum.Michael Vadner
(717) 346-4640
Personal Income Tax
61 Pa. Code §§ 5.1 et seq.
(Proposed Rulemaking) Amendments [Payment by Electronic Funds Transfer]
Payment Methods for Obligations Due the Commonwealth		March 2024, as Proposed Under the authority contained in section 9 of The Fiscal Code (72 P.S. § 9), the Department and Treasury jointly propose amendments to Chapter 5, Payment Methods for Obligations Due the Commonwealth. The proposed rulemaking will be adding additional tax types such as 1099-Miscellaneous Withholding, Alternative Fuels Tax, Cigarette Tax, Consumer Fireworks Tax, Pari-Mutuel Tax, Public Transportation Assistance Taxes and Fees, Tavern Games Tax, Tobacco Products Tax, Unstampable Little Cigar Tax, Vehicle Rental Tax, Wine Excise Tax, the addition of credit/debit as an acceptable form of electronic payment and remove any reference to a specific address for the delivery of certified or cashier's checks. Informal public outreach was conducted July/August 2022. Proposed rulemaking delivered to OGC, GPO and GBO for review on 12/07/2022 and subsequently approved by all 3 agencies for delivery to OAG on 11/06/2023. On 12/01/2023 a Tolling Memorandum was issued by OAG. The Department submitted its response to OAG's Tolling Memorandum on 12/28/2023. During the 1st Quarter 2024 the regulation remains under review at OAG. John Brenner
(717) 705-3906
[Pa.B. Doc. No. 24-415. Filed for public inspection March 22, 2024, 9:00 a.m.]


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