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From YouTube: Committee on Finance 4-6-2021
Description
The Committee on Finance of the Council of the City of Philadelphia held a Public Hearing on Tuesday, April 6, 2021, at 9:30 AM, in a remote manner using Microsoft® Teams to hear testimony on the following item:
210139 An Ordinance amending Chapter 19 500 of The Philadelphia Code, entitled “Taxes and Rents General,” by adding required conditions and information for reporting adjustments to taxable income, under certain terms and conditions.
A
A
A
A
Due
to
the
current
public
health
emergency
city,
council
committees
are
currently
meeting
remotely
we're
using
microsoft
teams
to
make
these
remote
hearings
possible
instruction
for
how
the
public
may
view
and
offer
public
testimony
at
public
hearings
of
council
committees
are
included
in
the
public
hearing,
notices
that
are
published
in
the
daily
news,
philadelphia,
inquirer
and
legal
intelligence
here
prior
to
the
hearings
and
can
also
be
found
on
phl
council
dot
com.
I
now
know
that
the
hours
come
to
begin
this
hearing.
A
A
Green
good
morning-
and
I
want
to
thank
all
my
colleagues
for
being
here
this
morning
for
today's
finance
committee
hearing-
thank
you
for
being
president
aquam.
The
committee
is
present
and
this
hearing
is
now
called
to
order.
This
is
the
public
meeting
of
the
federal
finance
regarding
bill
number
210,
three,
nine,
mr
inusey,
will
you
please
read
the
title.
A
Before
we
begin
to
hear
testimony
from
the
witnesses
we
have
here
for
today,
everyone
who
has
been
invited
to
the
meetings
testify
should
be
aware
that
this
public
meeting
is
being
recorded,
because
the
hearing
is
public
participants
and
viewers
have
no
reasonable
expectation
of
privacy.
By
continuing
to
be
in
the
meeting,
you
are
consenting
to
being
recorded
additionally
prior
to
recognizing
members
for
the
question
the
comments
they
may
have
for
witnesses.
A
I
will
know
for
the
record
at
this
time
that
we
will
use
the
chat
feature
available
in
microsoft
teams
to
allow
members
to
signify
that
they
wish
to
be
recognized
in
order
to
comply
with
the
sunshine
act.
The
chat
feature
must
only
be
used
for
this
purpose
before
to
call
the
first
panel
on
bill
number
210139,
when
any
of
my
colleagues
on
finance
committee
like
to
make
an
opening
comment
regarding
this
bill.
E
E
This
bill
provides
language
necessary
to
implement
fair
and
efficient
procedures
for
businesses
who
need
to
amend
their
philadelphia
business
tax
returns
as
a
result
of
a
change
to
their
federal
tax
return.
If
adopted,
philadelphia's
rules
would
be
consistent
with
recommended
best
practices
for
this
common
situation,
which
have
been
adopted
by
many
states.
E
In
many
cases,
the
taxpayer
may
also
need
to
amend
their
business
income
and
receipts
or
net
profits.
Tax
returns
for
the
city
of
philadelphia
for
that
year,
currently
the
trigger
for
reporting
a
tax
change
from
a
federal
audit
examination
is
undefined.
This
bill
clarifies
the
definition,
making
it
clear
when
taxpayers
must
provide
updated
information
to
philadelphia.
E
E
Second,
this
bill
will
improve
the
department
of
revenue's
ability
to
audit
and
assess
previously
unreported
taxes.
Current
law
makes
it
difficult
for
the
department
to
audit
and
assess
under
reported
taxes
due
to
a
three-year
statute
of
limitations.
This
bill
grants
the
department
a
one-year
extension
to
the
current
statute
of
limitations
for
reporting
changes
commencing
on
the
date.
The
irs
reports,
the
change
to
philadelphia
department
of
revenue
department,
will
have
more
time
to
assess
taxpayers
for
adjustments
arising
directly
from
a
change
of
federal
tax
return
and
ensure
that
everyone
is
paying
their.
E
The
administration
supports
bill
210139,
as
originally
drafted,
to
max
compliance
easier
to
follow
and
enhanced
auditing
efforts.
It
is
our
understanding
that
an
amendment
to
the
bill
has
been
proposed.
This
amendment
adds
language
affecting
the
treatment
of
refunds
that
can
result
from
changes
to
a
return.
E
A
E
Yeah
well
right
now
what
the
way
refunds
work-
and
this
is
pretty
consistent-
is
that
refunds
have
a
statute
of
limitations,
that's
based
on
the
payment
date
and
right
now.
The
statute
of
limitations
for
philadelphia
is
three
years,
so
a
taxpayer
has
three
years
from
the
payment
date
or
the
payment
due
date,
whichever
is
later
to
file
for
a
refund
so
and
and
so
that's
a
little
different
than
you
know
the
filing
of
a
tax
return.
E
I
guess
basically
the
thinking
here
is
that,
when
a
taxpayer
files
a
return,
they
have
and
and
makes
a
payment.
They
have
three
years
from
the
date
of
that
payment
to
to
file
for
a
refund
if
for
some
reason
they
determined
that
they
overpaid
and
to
some
degree,
that
gives
some
kind
of
budgetary,
a
degree
of
budgetary
security
to
the
department
and
the
city
in
knowing
that
you
know,
after
three
years
has
passed
from
the
time
of
that
payment
that
that
pain,
that
that
money
is
not
going
to
be
refunded.
A
I'd
like
to
know
for
the
record
that
we've
also
been
joined
by
council
member
cindy
bass,
and
I
think
that
the
the
court,
the
question
that
came
up
is
that
my
understanding
that,
because
of
the
three-year
statute
limitation
reference
to
filing
the
refund,
but
if
there's
some
change
to
your
tax
filing
and
a
report
of
change
that
adjusts,
that
would
now
entitle
someone
to
have
more
of
a
refund
that
they
should
be
able
to
apply
for
that
applicable
refund.
Based
on
this
report
of
change,.
E
Right
I
mean
that
is
you
know.
That
is
what
I
understand
the
amendment
to
say
and,
as
I
said,
we
haven't
had
a
chance
to
fully
vet
that
yet
so
we
want
to
take
a
look
at
that
understand
the
implications
of
it
and
then
you
know
work
with
you
councilman
and
to
you
know,
to
discuss
that
and
come
to
a
you
know,
an
agreement
and
to
my
colleagues
this.
A
Is
language
that
has
brought
to
my
attention
within
the
past
day,
so
we're
having
ongoing
conversation
with
both
law
and
revenue
about
making
this
amendment
possible?
So
the
goal
for
today's
hearing
would
be
to
vote
the
bill
out
of
committee
as
originally
proposed,
and
then
work
with
the
law,
department
and
department
revenue
on
a
combination
to
meet
the
goals
of
the
amendment
and
then
mend
the
bill.
A
A
Mrs
redlin,
since
I
do
have
you
here
and
yeah
to
council
member
game,
actually
someone
opened
the
door.
I'm
curious
a
little
bit
regarding
collections
that
we're
seeing
right
now,
this
gentleman's
we
are
getting
ready
for
the
budget
on
april
15th.
If
you
can
kind
of
give
a
perspective
on
that
and
where
we
are
compared
to
last
year.
Now
that
we're
one
year
into
the
pandemic
and
business
activities
does
seem
to
be
improved,
improving
as
well
as
individual
activity.
So
if
you
can
give
a
little
perspective
from
what
you're
sure.
E
I
can
give
some
some
general
perspective.
I
don't
you
know,
wasn't
prepared,
so
I
don't
have
any
information
right
in
front
of
me,
but
certainly
some
of
the
taxes
have
been
severely
hit,
amusement
tax,
liquor,
tax
parking
tax
and
you
know
we're
seeing
some
recovery
there,
but,
albeit
you,
know,
slow
and
that's
going
to
take
a
while.
You
know
parking
tax,
for
example.
You
know
a
lot
of
that.
Income
comes
from
the
big
three
areas
are
center
city,
sporting
events,
you
know
and
special
events
down
at
the
stadiums
and
the
air.
E
So
we
know
that
with
people
working
remotely
with
travel
being
limited
and
just
starting
to
resume
some
some
sporting
events
with
with
spectators,
that's
taking
a
while
and
that
will
continue
to
take
a
while
and
we're
seeing
similar.
You
know
we're
seeing
some
recovery
with
liquor,
tax
and
wage
tax.
We're
watching
really
closely.
E
So
if
a
non-resident
of
philadelphia
was
working
remotely
and
their
employer
continued
to
withhold
wage
tax,
they're
entitled
to
and
we're
talking
about
last
year
for
2020
they're
entitled
to
file
a
claim
for
a
refund,
and
that
would
generally
gets
done
at
the
time
that
they
file
their
taxes
if
they
have
a
preparer,
the
preparer
would
do
that
so
we're
seeing
the
volume
of
those
come
in
now
and
we're
processing
them
and
we're
tracking
them
right
now.
I
think
we're
you
know
we're
trending
towards
the
budget
estimate.
You
know.
E
E
At
our
height
of
filing,
so
so
those
returns
are
coming
in
now
and
we're
processing
them
and
we're
watching
payments
we're
in
a
situation
where
now
we
watch
payments
almost
daily
and
watch
revenues
they
seem
to
be
holding,
but
it's
way
too
early
to
tell
bigger
filers
will
be.
You
know
those
returns
will
be
coming
in
over
the
next
month
or
two
and
we
have
an
extended
deadline
until
may
17th,
so
it
will
take
even
a
little
longer
to
tell
this
year.
E
So
so
that's
kind
of
the
summary
of
where
we're
at
we're
watching
closely.
I
think
you
know
some
of
the
taxes
things
are.
The
taxes
are
reacting
somewhat
is
expected
and
I
think
our
you
know,
the
budget
bureau
has
done
a
good
job
with
estimating
and
and
we'll
just
continue
to
monitor
very
closely,
especially
the
wage
tax
and
the
bert
over
the
next.
A
couple
of
months.
E
Last
year
and
those
taxes
would
be
which
ones
that's
the
business
incomes
and
receipts
tax,
the
net
profits,
tax,
the
school
income
tax
and
the
earnings
tax,
they're,
usually
kind
of
companion
taxes
to
the
federal
tax.
When
a
taxpayer
goes
to
the
federal
you
know
to
their
income
tax
preparer
or
their
tax
professional,
you
know
they
get
prepared
at
the
same
time.
So
we
wanted.
A
Kind
of
councilman
mcginn
has
a
question
and,
just
to
conclude,
we
really
won't
have
a
perspective
on
how
we're
doing
until
probably
the
end
of
the
first
quarter,
2022,
because
it
does
seem
like
that
number
of
businesses
and
others
are
starting
to
have
a
return.
But
probably
a
more
robust
return,
probably
happened
sometime
in
september
after
labor
day,
both
for
schools
as
well
as
businesses.
By
then,
we've
had
a
significant
amount
of
vaccinations.
A
Everyone
that
would
have
once
received
a
vaccination
should
have
been
able
to
receive
one
by
then
those
that
had
some
type
of
vaccine
hesitancy.
Hopefully
that
will
subsided
and
then,
after
getting
through
the
last
quarter
of
2021
and
as
we
go
into
the
end
of
the
first
quarter,
2022
we'll
be
able
to
get
a
better
sense
of
you
know
what
type
of
return
and
increase,
especially
on
the
areas
that
you
talked
about.
The
non-resident
wage
tax,
the
bert,
as
well
as
parking,
amusement
taxes.
D
Yes-
and
I
just
want
to
keep
this
very
brief,
because
I
don't
want
to
open
up
the
door
until
like
you
know,
we
could
talk
for
a
while,
I'm
sure
about
you,
know
the
situation
for
the
city
going
forward,
but
a
very
quick
question,
because
it
has
been
brought
up
to
me
by
a
number
of
people.
Who've
been
informed
that
they're
they
they
are
receiving.
D
What
I
was
told
were
sort
of
preemptive
refunds
for
for
work.
If
they
lived
outside
this
city
from
2020,
I
you
know,
I
think
that's
how
it
was
presented
to
me,
and
one
of
the
questions
that
was
asked
was
whether
the
city
is
allowed
to
give
people
an
option
about
if
they
want
to
either
claim
their
refund
or
you
know
if
we're
allowed
to
figure
out
any
other
ways
to
re.
I
I
I
want
to
say
this.
D
E
That's
interesting,
so
I
I
I
think
what
you're
asking
is
if
people
would
rather
allow
the
refund
to
remain
in
with
the
city
or
use
you
know,
is,
is
that
allowable
and
that
it's
it's
up
to
the
discretion
of
the
taxpayer
to
file
for
the
refund,
so
they
can
choose
not
to,
and-
and
that
happens
I
mean
anecdotally.
I
know
that
there's
taxpayers
that,
whether
the
amount
of
money
just
isn't
significant
enough
or
they
just
for
whatever
reason
personal
reason
choose
not
to
to
apply
for
the
refund.
E
They
can
do
that
and
then
and
then
certainly
they
can
choose
to
take
their
refund
and
donate
it
back
to
the
city.
That's
not
something
that
happens
through
the
revenue
department,
though,
but
I
know
that
there
was
initiative,
I
think,
for
contributions
to
the
school
district
a
few
years
ago,
and
I
don't
know
if
those
still
exist,
but
certainly
taxpayers.
D
Could
do
that,
so
anyone
who
received
a
refund
check
who
lived
outside
of
the
city
would
have
had
to
have
proactively
filed
for
the
refund.
For
that
specific
purpose,
or
would
that
have
been
they
would
have
filed?
You
know
the
city
tax
returns,
and
then
I
mean
are
they
conscious
of
it?
I
guess
this
individual
surprised
that
they
received
a
significant
sum,
would
have
preferred
not
to
was
asking
inquiries
about
what
they
can
do.
Yeah
the
taxpayer.
E
Would
have
to
choose
to
file
for
a
refund.
We
don't
have
a
a
philadelphia,
personal
income
tax
filing
requirement.
So
you
know
the
wage
tax
is
withheld
by
the
employer
and
submitted
to
the
to
the
city.
If
the
employee
feels
that
it
was
withheld
improperly,
then
they
file
for
the
refund,
so
that
happens
at
the
employee
level
and
they
have
to
kind
of
willfully
and
proactively.
E
You
know
choose
to
file
a
refund
petition
with
the
department
of
revenue
that
we
would
then
process
the
only
other
way
that
that
it
takes
place
in
in
the
situation
where
the
taxpayer
doesn't
do
anything
to
get
that
money
would
be
in
the
situation
where
the
employer
chose
to
stop
with.
There
was
a
third
party,
the
tax.
So
that's!
Yes,
that's
the
third
party
right.
E
D
C
E
I
I
I
I
don't
want
to
give
you,
I
mean
we're
so
close
to
the
the
deadline.
You
know
only
a
weekend
and
and
money
still
coming
in
and
being
processed
because
there's
a
little
delay
as
it
comes
in
and
gets
processed
through
some
of
the
online
processes,
so
we're
still
tallying
everything
up,
but
the
early
indication,
I'll
just
say,
is
right.
Now
is
it
looks
good
considering
everything
that
you
know
citizens
have
been
through
in
the
past
year
and
we'll
know
more
in
a
week
or
so.
C
E
With
the
wage
tax
refunds,
our
volume
of
wage
tax
refunds
is
really
large
this
year,
so
we're
working
through
that
and
and
staying
current
on,
that
we
try
to
turn
refunds
around
in
around
eight
weeks.
So
my
point
there
is,
I
don't
have
a
tally
on
the
number
because
they'd
be
in
with
all
of
the
other
refund
petitions,
but
but
but
as
we
track
things,
I
can
take
a
look
and
see
if
we
have
a
number
and
a
comparison.
But
I
don't
have
that
for
you
right
now
and
I.
C
E
Well,
there's
a
lot:
you
know
we
do
a
lot
through
our
communications
team.
That's
been
a
challenge
through
the
pandemic,
because
you
know
our
most
effective
communication,
especially
you
know
for
for
those
groups,
are
in
person.
You
know,
we've
worked
closely
with
council
to
do
those
in-person
communication
events
that
have
been
highly
successful.
We
haven't
been
able
to
do
those
over
the
past
year,
so
we've
pivoted
and
we're
using
you
know.
Every
other
means
that
we
can
to
get
the
word
out
there.
E
So
we
do
our
best,
and
the
other
thing
that
we
found
is
that
you
know-
and
it's
kind
of
a
known
fact,
is
that
the
most
effective
communication
comes
through
partnerships
with
you
know
with
trusted
organizations
whether
that
be
you
know,
city
council,
whether
that
be
faith-based
groups,
other
community
groups,
and
that
is
our
best
way.
Those
partnerships
are
highly
effective
and
they've
been
a
challenge
to
do
those
kind
of
events,
so
we're
really
doing
our
best
and
hope.
E
As
you
know,
we
get
into
that
time
frame
that
the
chair
talked
about
as
we
come
out
of
this
pandemic,
that
we
can
resume
those
in-person
events
again
and
get
people
enrolled.
But
you
know
this:
this
has
been
a
challenging
year
and
it's
probably
a
year
where
a
lot
of
people
need
that
money
more
than
ever.
So
we
really
want
to
get
it
in
the
hands
of
taxpayers,
but
it
is
a
challenge.
C
A
F
Thank
you,
mr
chairman,
good
good
morning,
commissioner,
good
morning,
just
a
couple
of
questions
for
you
on
the
wage
tax
refund.
Just
following
up
on
my
colleagues
question
and
I
just
wanted
to
go
over
the
communications
regarding
refunds,
and
I
remember
when
we
did
the
homestead
exemption,
which
we
wanted
to
make
sure
folks
knew
about
that
that
they
had
an
opportunity
to
you
know,
get
out
here
and
apply
for
the
homestead
exemption.
F
There
was
like
a
mapping
overlay
that
the
city
did
so
that
we
knew
exactly
what
areas
needed
to
be
pinpointed
and
what
areas
were
responding
in
in
an
appropriate
fashion
to
make
sure
that
they
got
the
refund.
Are
we
doing
things
like
that
as
well?
I
just
wanted
to
to
ask
if
that's
something
that
we're
looking
at
so
that
we
know
where
the
gaps
are
in
terms
of
who
we
think
will
qualify
and
who's
actually
applying.
E
Yeah,
it's
it's
probably
a
little
bit
more
challenging
with
the
wage
tax
refund
than
with
than
with
the
homestead,
because
the
homestead
obviously
is
property-based,
and
so
that
is
makes
it
easier
for
us
to
identify.
You
know
we
have.
We
can
do
the
kind
of
the
overlay
of
where
we
think
properties
are
owner
occupied
and
then
we
can
look
at
the
level
of
participation
for
the
homestead
in
those
neighborhoods
and
where
we
see
a
gap
try
to
get.
E
You
know,
people
on
the
streets
and
in
those
neighborhoods
and
and
it's
it's
a
simple,
it's
a
simple,
well
I'll,
say
simple:
it's
a
fairly
simple
application
process,
so
it's
easier
to
get
people
enrolled
here,
we're
dealing
with
confidential
data.
It's
it's
fairly,
although
we
we
try
to
make
this
process
as
simple
as
possible,
knowing
the
numbers
of
people
that
would
qualify
this
year,
it
it
it's
certainly
more
complex
and,
as
I
said,
we're
trying
to
do
our
best
to
get
out
there
and
get
the
the
word
out.
F
I
I
I
just
you
know,
and
I
and
I
agree
with
you:
it
probably
is
a
little
more
challenging
than
the
homestead
exemption,
because
it's
you
know
the
homestead
exemption
is
stationary,
so
to
speak
and
the
wage
tax
refund
can
be.
You
know
transient,
you
know
it.
Could
you
know
people
move
around,
but
I
just
think
you
know
when
I,
when
I
heard
you
mentioned,
that
the
communications
included
things
like
social
media
and
light
of
covet.
I
just
you
know
it.
F
It
makes
me
wince
just
a
little
bit,
because
I
know
that
our
target
population
often
isn't
on
social
media
and
doesn't
have
access
to
the
internet
and
that's
something
that
we
continuously
try
to
drive
home
to.
You
know
decision
makers
here
in
the
city,
but
you
know
we
lose
a
lot
of
people
when
we
rely
on
the
internet
access
when
we
rely
on
internet
access
and
social
media
to
try
to
try
to
reach
populations.
That
are,
you
know
in
need
and
qualify
for
programs
like
this.
F
B
E
E
I
think
we're
aligned
there
and,
as
you
know,
council
knows
we,
you
know
pre-pandemic.
Our
communications
team
did
over
300
live
events
in
a
year.
You
know
many
of
the
evenings
and
weekends,
and
you
know
right
out
in
the
community,
and
we
know
that's
how
we're
most
effective
and
that's
what
we
want
to
get
back
to
doing
as
soon
as
that
is
is
safe.
F
F
E
F
Okay
and
let
me
just
and
then
closing
I
just
want
to
clarify
when
I
say
door-to-door,
I
don't
actually
mean
people
going
door-to-door
and
trying
to
talk
to
somebody
at
their
front
door
about
their.
You
know
personal
financial
business
I
mean
actually
just
leaving
information.
You
know
lit
dropping
if
you
will
about
this,
is
a
program
and
and
getting
and
spreading
the
word
so
that
that's
what
I
mean
by
door-to-door.
F
Yeah,
I'm
not
going
to
discuss
my
personal
financial
business
or
somebody
who
just
shows
up
in
my
front
door,
so
I
agree,
but
I
just
I
just
really
wanted
to
emphasize
that
you
know
the
social
media
thing.
I
think
we
just
need
to
look
look
a
little
bit
deeper
than
that,
especially
in
light
of
clovis.
So
thank
you,
mr
chairman.
Thank
you,
commissioner.
A
A
A
C
Thank
you,
mr
chair.
I
just
have
a
quick
comment
for
commissioner
president.
I
don't
know
if
we
do
this
already,
but
when
we
send
out
the
real
estate
tax
bills,
is
it
possible
to
put
a
notice?
This
isn't
a
question
of
my
colleagues?
Is
it
possible
to
put
a
notice
in
there
that
says
in
order
to
help
you
pay
your
real
estate
tax
bill,
you
may
qualify
for
eitc
wage
tax,
oopa
loop
et
cetera,
put
all
the
programs
in
there
to
help
pay
the
real
estate
tax
bill.
Is
that
a
possibility.
E
A
A
Thank
you
there
being
no
further
questions
by
members
of
the
committee
and
no
other
witnesses
testify
while
asked
for
those
who
have
been
here,
which
is,
mr
president,
if
you
can
leave
the
public
meeting,
it's
gotten
public
hearing.
Excuse
me,
so
we
can
go
into
a
public
meeting.
Yes,
thank
you.
Thank
you.
A
A
A
A
B
B
A
It's
been
seconded
by
council
member
curtis
jones.
This
bill
has
been
moved
and
properly
seconded
on
that
bill.
One
number
nine
be
approved,
all
those
in
favor.
The
motion
will
signify
by
saying
aye
aye
those
opposed
the
eyes
have
it
and
the
motion
carries
and
has
been
approved
for
our
next
reading
of
council.