Section 83-J. Legislative commission on the modernization and simplification of tax administration and the tax law

1. The legislature
  hereby finds and declares that the economic and social well-being of the
  people of the state is clearly related to the tax policies of the  state
  government  and  the manner in which such policies are administered. The
  legislature further finds that no comprehensive review of the provisions
  of the tax law has been undertaken since the Mastick Commission and that
  since the time  of  that  commission's  last  report,  many  significant
  changes  have  been  made in the tax law, frequently in an uncoordinated
  manner, with results that  are,  in  many  instances,  contrary  to  the
  principles  of simplicity, ease of administration, fairness, and equity.
  Moreover, actions which have  been  taken  by  the  federal  government,
  significant  court  decisions, and changes in the nature of the American
  economy have had an impact on the operation and impact of the state  tax
  system.
    2. A legislative commission on the modernization and simplification of
  tax  administration and the tax law is hereby established: (a) to review
  the tax law and the way in which it is  administered  to  determine  the
  effectiveness  of  such law and administration in achieving state policy
  goals,  while  achieving  the  traditional  objectives  of   simplicity,
  fairness,   ease   of   administration  and  equity;  and  (b)  to  make
  recommendations to the legislature for such  actions  as  it  determines
  necessary to the achievement of those goals and objectives.
    3.  The  commission  shall  consist  of ten members to be appointed as
  follows: three members of the senate shall be appointed by the temporary
  president of  the  senate;  three  members  of  the  assembly  shall  be
  appointed  by  the  speaker  of  the assembly; two members of the senate
  shall be appointed by the minority leader of the senate; and two members
  of the assembly shall  be  appointed  by  the  minority  leader  of  the
  assembly.  From  among  the  members so appointed, a chairman and a vice
  chairman shall be designated  by  the  joint  action  of  the  temporary
  president  of  the  senate  and the speaker of the assembly. Any vacancy
  that  occurs  in  the  commission  or  in  the  chairmanship   or   vice
  chairmanship  shall  be  filled in the same manner in which the original
  appointment or designation was made. No member, officer, or employee  of
  the  commission  shall  be  disqualified  from  holding any other public
  office or employment, nor shall he forfeit any such office or employment
  by reason of his appointment hereunder, notwithstanding  the  provisions
  of any general, special, or local law, ordinance, or city charter.
    4.  The commission may employ and at pleasure remove such personnel as
  it may deem necessary for the performance of the commission's  functions
  and  fix their compensation within the amount appropriated therefor. The
  commission may hold public and private hearings and otherwise  have  all
  of the powers of a legislative committee under this chapter. The members
  of  the  commission shall receive no compensation for their services but
  shall be allowed their actual and necessary  expenses  incurred  in  the
  performance of their duties hereunder.
    5.  Employees of the commission shall be considered to be employees of
  the legislature for all purposes.
    6. The commission may  request  and  shall  receive  from  any  court,
  department,  division,  board,  or  bureau, commission, or agency of the
  state such assistance and data as will enable the commission properly to
  carry out its powers and duties hereunder.
    7. The commission is hereby authorized and empowered to make and  sign
  any  agreements,  and  to do and perform any acts that may be necessary,
  desirable or proper to carry out the  purpose  and  objectives  of  this
  section.
    * NB Repealed June 30, 2010