Agenda 11/2019

PUBLIC NOTICE & AGENDA

Uniformity Committee Meeting
Uniformity Committee Charter adopted November 7, 2018

Wednesday, November 6, 2019
8:30 a.m. to 4:15 p.m. Central Time
Times indicated below are approximate.

Hotel Contessa
306 West Market Street
San Antonio, Texas 78205

The meeting will be webcast – please follow this link.
https://global.gotomeeting.com/join/632278613

You can also dial in using your phone.
United States: +1 (872) 240-3212
Access Code: 632-278-613

Telephone participants will be muted by default and if their line causes interference with the call; to un-mute your line, please press *6.
If you experience any kind of difficulty participating in the meeting via telephone, please contact Lila Disque or Helen Hecht.

I.	Introductions (8:30 a.m.) Tommy Hoyt, Texas, Chair and Maria Sanders, Missouri, Vice Chair

II.	Public Comment, Any Attendee (8:35 a.m.)
	In accordance with its Public Participation Policy, the Commission provides this opportunity for members of the public to address the Committee regarding the topics on this agenda. The Chair may also provide for public comment before or during the discussion of specific agenda items. A member of the public who has substantial comments is urged to submit them in writing before the meeting. Please contact the Commission staff member noted as an information contact on this agenda to coordinate submission of written comments. The Chair may limit the amount of time available to each individual speaker to allow sufficient opportunity for all commenters and the accomplishment of the Committee’s business during the time allotted for the meeting.

III.	Adoption of Minutes of Uniformity Meeting, August 6, 2019, Tommy Hoyt (8:40 a.m.)

IV.	Report on Uniformity Issues and Proposed Process for Identification of New Projects Helen Hecht, General Counsel, MTC (8:45 a.m.) - Strategic Planning Recommendation from April 2014

V.	Wayfair Implementation and Marketplace Facilitator Work Group Report, Tommy Hoyt, Chair; Richard Cram, MTC National Nexus Director (9:00 a.m.)
	This time will also include expected reports on what the NCSL is doing, what the Streamlined group is doing, and what the certified service providers are doing in this area. See link to project page and report. Wayfair and Marketplace Draft White Paper with Appendices Implementing Wayfair: A Presentation from the National Association of National Service Providers Discussion of NCSL SALT Task Force Workgroup Draft Model
VI.	BREAK (10:00 a.m.)

VII.	Wayfair Work Group (cont’d) (10:15 a.m.)

VIII.	Discussion of Issues Related to Implementation/Enactment of Model Uniform Statute for Reporting Adjustments to Federal Taxable Income and Federal Partnership Audit Adjustments, Nikki Dobay, COST; Pilar Mata, TEI; Deanna Mack, Oregon Dep’t of Revenue; Helen Hecht (10:45 a.m.) Adopting the MTC RAR/Partnership Audit Conformity Model: The Oregon Experience

IX.	LUNCH (11:30 a.m.)

X.	Roundtable, All States (12:45 p.m.)

XI.	P.L. 86.272 Work Group Report Laurie McElhatton, CA Franchise Tax Board; Brian Hamer, MTC Counsel (1:45 p.m.)
	See link to project page.
XII.	BREAK (2:30 p.m.)

XIII.	Finnigan Combined Filing Work Group Report, Phil Skinner, ID Attorney General’s Office; Helen Hecht; Bruce Fort, MTC Senior Counsel (2:45 p.m.)
	See link to project page and Report (Report opens in Word). See NOL White Paper See briefing book on Finnigan issue. Corporate Tax Treatment of Capital Gains and Losses in a Combined Return
XIV.	New Business (3:45 p.m.)

XV.	Adjourn (4:15 p.m.)

Committee Rules:

Generally – The Chair runs the meeting, following the agenda. Anyone wishing to speak should ask to be recognized by the Chair. Questions are welcome at any time and participation is encouraged. The agenda also provides signals for each topic as to the type of participation anticipated (discussion, advice, voting, etc.). Members of the public are invited to provide comments as well.

Committee Members – Committee membership is voluntary and inclusive. All state personnel present or on the phone during a meeting are welcome to participate as members of the Committee and can offer motions or amendments and participate in Committee discussion, etc. But only one person from each state should cast a vote. (Members from the same state can decide who votes.)

Motions and Amendments – Official Committee decisions are made by motion (no need for a second). Motions may be offered by any Committee member, with or without an invitation of the Chair. The moving member may amend or withdraw a motion prior to a vote and other members may offer amendments, “friendly” or not. The Chair will allow discussion of motions and amendments prior to voting. The Chair may allow a request to reconsider a motion after a vote.

Voting – The Chair determines how particular votes are taken—including asking for objections only. State members participating by phone may be asked to identify themselves when voting, but otherwise, there is no requirement for a roll call vote. Unless the Chair asks for objections only, members may vote to accept or reject a motion or amendment, or may abstain. Staff will be asked to record adopted motions and amendments, but need not record vote tallies unless requested.

Back to the 2019 Fall Committee Meeting page.