We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. These documents are classified as Revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
What issues of tax administration, procedure or technical corrections would the Department like to see addressed legislatively? What role could the PICPA play in this effort?
The Department’s legislative initiatives are contained in the Governor’s tax proposals. At this point we are waiting to find out what tax legislation will be adopted with a final budget and will focus on implementation of that legislation. Concerning technical corrections, the Department would like to see a clarification of the language concerning deductions for intangible drilling costs in personal income tax (TRC 303(a.8)), without changing the substance of the provision. The current language is ungrammatical and difficult to understand.