* § 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, 2024