NY Legis L § 83-J (2021)
2021 New York Laws LEG - Legislative Article 5-A - Legislative Commissions 83-J - Legislative Commission on the Modernization and Simplification of Tax Administration and the Tax Law.

* § 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, 2022