Bill Text: PA HB2404 | 2011-2012 | Regular Session | Introduced

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Bill Title: Providing for second class county real property assessment and tax elimination; and imposing duties on the Department of Revenue.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced - Dead) 2012-05-23 - Referred to LOCAL GOVERNMENT [HB2404 Detail]

Download: Pennsylvania-2011-HB2404-Introduced.html

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PRINTER'S NO. 3599
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 2404 Session of2012
INTRODUCED BY PRESTON, KOTIK, MATZIE AND RAVENSTAHL, MAY 23, 2012
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 23, 2012
AN ACT
Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
as amended, "An act relating to counties of the second class
and second class A; amending, revising, consolidating and
changing the laws relating thereto," providing for second
class county real property assessment and tax elimination;
and imposing duties on the Department of Revenue.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of July 28, 1953 (P.L.723, No.230), known
as the Second Class County Code, is amended by adding an article
to read:
ARTICLE XIX-C
SECOND CLASS COUNTY REAL PROPERTY
ASSESSMENT AND TAX ELIMINATION
(a) Preliminary Provisions
Section 1901-C. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Business." An enterprise, activity, profession or any other
undertaking of an unincorporated nature conducted for profit or
ordinarily conducted for profit whether by a person,
partnership, association or any other entity.
"Corporation." A corporation or joint-stock association
organized under the laws of the United States, this
Commonwealth, or any other state, territory, foreign country or
dependency.
"County." A county of the second class.
"Department." The Department of Revenue of the Commonwealth.
"Earned income." Compensation as determined under section
303 of the act of March 4, 1971 (P.L.6, No.2), known as the Tax
Reform Code of 1971, and by regulations in 61 Pa. Code Pt. I
Subpt. B Art. V (relating to personal income tax), not
including, however, wages or compensation paid to individuals on
active military service. Employee business expenses are
allowable deductions as determined under Article III of the Tax
Reform Code of 1971. The amount of a housing allowance provided
to a member of the clergy may not be taxable as earned income.
"Fund." The Second Class County Sales, Use and Occupancy Tax
Fund established in section 1931-C.
"Governing body."
(1) The county council of a county.
(2) A city council, borough council, incorporated town
council, board of township commissioners, board of township
supervisors, governing council of a home rule municipality or
optional plan municipality or governing council of a similar
general purpose unit of government which may be created by
statute after the effective date of this definition and
located within a county.
(3) A board of school directors of a school district
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located within a county.
"Income tax." A tax on earned income and net profits or a
tax on personal income imposed under subarticle (c).
"Local Tax Enabling Act." The act of December 31, 1965
(P.L.1257, No.511), known as The Local Tax Enabling Act.
"Net profits." The net income from the operation of a
business, profession or other activity, except corporations,
determined under section 303 of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971, and regulations in
61 Pa. Code Pt. I Subpt. B Art. V (relating to personal income
tax). The term does not include income which is not paid for
services provided and which is in the nature of earnings from an
investment. For taxpayers engaged in the business, profession or
activity of farming, the term does not include:
(1) Interest earnings generated from any monetary
accounts or investment instruments of the farming business.
(2) Gain on the sale of farm machinery.
(3) Gain on the sale of livestock held 12 months or more
for draft, breeding or dairy purposes.
(4) Gain on the sale of other capital assets of the
farm.
"Permanent improvements." Buildings, houses, garages, mobile
homes and similar structures connected to one or more of the
following utilities:
(1) electric;
(2) gas;
(3) water;
(4) sewer; or
(5) a similar utility.
"Personal income." Income enumerated in section 303 of the
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act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code
of 1971, as determined by the Department of Revenue, subject to
correction for fraud, evasion or error as finally determined by
the Commonwealth.
"PICAA." The act of June 5, 1991 (P.L.9, No.6), known as the
Pennsylvania Intergovernmental Cooperation Authority Act for
Cities of the First Class.
"Political subdivision." A city, borough, township,
incorporated town or school district located within a county of
the second class.
"Tax Reform Code of 1971." The act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971.
"Taxpayer." An individual required under this article to pay
a tax.
"Taxpayer Relief Act." The act of June 27, 2006 (1st
Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.
(b) Procedure for Eliminating Real
Property Assessments and Real Property Taxes
Section 1911-C. Elimination of real property assessments.
Notwithstanding any other provision of law, the governing
body of a county may elect to eliminate its real property
assessment system for the purpose of levying property taxes
within the county by enacting an ordinance in accordance with
section 1912-C.
Section 1912-C. Procedure.
(a) Deadline for passage.--A county that elects to pass the
ordinance authorized under section 1911-C shall enact the
ordinance by June 30 of the year prior to the year the
elimination of the property tax assessment system will take
effect.
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(a.1) Advertisement of intention to adopt tax ordinance or
resolution.--Prior to the passage of any ordinance eliminating
the use of property tax assessments in the county pursuant to
section 1911-C, the governing body shall give notice of the
intention to pass the ordinance. The notice shall be given in
addition to all other notices required by law to be given and
shall set forth the substantial nature of the proposed ordinance
or resolution and the reason which, in the judgment of the
governing body of the county, necessitates the passage of the
ordinance. Publication of the notice shall be made by
advertisement once a week for three consecutive weeks in a
newspaper of general circulation within the county.
(b) Public hearings.--Prior to adopting an ordinance under
section 1911-C, the governing body shall hold at least three
public hearings on the proposal. The date, time and location of
the hearing shall be advertised in accordance with 65 Pa.C.S. §
709 (relating to public notice), and public participation in the
hearing shall be permitted in accordance with 65 Pa.C.S. § 710.1
(relating to public participation).
(c) Adoption of ordinance.--Adoption of the ordinance
authorized under section 1911-C shall be by majority vote of the
members of the governing body.
(d) Content of ordinance.--The ordinance eliminating the use
of real property assessments within the county shall be clear
and in language that is readily understandable by a layperson
and shall be in the following form:
Under the provisions of Article XIX-C of the Second Class
County Code relating to second class county property tax
elimination, the county of (insert name) hereby elects to
prohibit the use of real property assessments for purposes of
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valuing real property for taxation purposes within the county
and to prohibit the imposition of a tax on real property by
the county and each political subdivision within the county.
Section 1913-C. Alternative procedure.
(a) Referendum.--If the governing body elects not to adopt
the ordinance authorized under section 1911-C in the manner
prescribed in section 1912-C, the governing body or the voters
of the county may propose the ordinance by petition for
consideration of the voters of the county through a public
referendum in the manner prescribed by the county home rule
charter.
(b) Submittal of referendum.--
(1) If the governing body or the voters of the county
petition for a referendum under subsection (a), the governing
body of the county shall submit, at the next municipal
election, a referendum question to the electors of the county
school district seeking voter approval directing the county
to prohibit the use of real property assessments for purposes
of valuing real estate for taxation purposes within the
county.
(2) The governing body shall submit the referendum
question to the election officials of the county no later
than 60 days prior to the municipal election. The election
officials shall cause the referendum question to be submitted
to the electors of the county in the manner prescribed by
law.
(3) The referendum question shall state the nature of
the question and advise the voter of the effect of passage of
the question. The question shall be clear and in language
that is readily understandable by a layperson and shall be in
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the following form:
Do you favor eliminating real property taxes in the
County of (insert name) and all political subdivisions
within the county by prohibiting the use of property
assessments to value real estate for taxation purposes?
(4) The election officials of the county shall, in
consultation with the governing body of the county, draft a
nonlegal interpretative statement which shall accompany the
referendum question in accordance with section 201.1 of the
act of June 3, 1937 (P.L.1333, No.320), known as the
Pennsylvania Election Code. The nonlegal interpretative
statement shall inform the voters that:
(i) Approving the referendum will result in the
elimination of the assessment of real property and the
imposition of real estate taxes within the county and
each political subdivision within the county.
(ii) The county and each political subdivision
within the county will be authorized to impose the taxes
or fees authorized under section 201.1 of the
Pennsylvania Election Code to replace the revenue lost by
eliminating real estate taxes.
(c) Majority approval.--Approval of the referendum shall be
by a majority of the electors voting on the question in the
county.
(d) Effective date.--If the referendum question is approved,
the governing body of the county and each political subdivision
within the county shall be prohibited from levying, assessing
and collecting real estate taxes beginning in the county's or
political subdivision's upcoming fiscal year.
(e) Pennsylvania Election Code provisions.--Proceedings
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under this section shall be in accordance with the provisions of
the Pennsylvania Election Code.
Section 1914-C. Effect of passage of ordinance; prohibition on
levying real estate taxes by county and political
subdivisions.
(a) General rule.--If the governing body of a county
eliminates its real property tax assessment system under section
1912-C or 1913-C, the following shall apply:
(1) The county and all political subdivisions within the
county shall be prohibited from levying any tax on real
estate within the territorial limits of its jurisdiction.
(2) The county shall be authorized to impose the
alternative taxes or fees established under subarticle (c).
(b) Construction.--Nothing under this section shall be
construed to prohibit a county or a political subdivision from
continuing to levy and collect a realty transfer tax in the
manner provided by law.
(c) Taxation and Other Revenue Sources
CHAPTER 1
ALTERNATIVE REVENUE SOURCES
Section 1921-C. Alternative revenue sources.
(a) Authorization.--If the governing body of a county
eliminates its real property tax assessment system under section
1912-C or 1913-C, the governing body of the county and the
governing body of each political subdivision within the county
shall be authorized to levy, assess and collect any of the
following within the taxing jurisdiction for purposes of
replacing lost revenue as a result of the elimination of real
estate taxes under section 1914-C:
(1) An earned income and net profits tax.
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(2) A personal income tax.
(3) A sales and use tax.
(4) A fee per square foot on real property.
(5) Any tax authorized under the Local Tax Enabling Act.
(b) Initial limitation.--Notwithstanding any other provision
of law, the governing body of a county or a political
subdivision that for the first time levies any of the taxes or
fees authorized under subsection (a) shall be prohibited from
levying the taxes or fees at rates that in the aggregate exceed
100% of the amount of revenue raised from the imposition of real
estate taxes within the county or political subdivision in the
year in which the prohibition on levying property taxes was
imposed.
(c) Increases.--Increases to the rate of any tax or fee
authorized under subsection (a) shall be by a majority vote of
the governing body.
(d) Execution.--A tax or fee imposed under this section
shall take effect beginning on the first day of the fiscal year
which begins after the tax or fee is authorized. A tax or fee
imposed under this section shall continue in force on a fiscal
year basis without annual reenactment except in a year in which
the rate of the tax or fee is changed or the tax or fee is
repealed.
(e) Application.--The rate of any tax imposed by a county or
political subdivision under subsection (a)(1), (2), (3) or (5)
shall be in addition to any rate imposed by the county or
political subdivision on the effective date of this section.
(f) Local Tax Enabling Act.--A county or political
subdivision that elects to increase any tax currently imposed
under the Local Tax Enabling Act may not increase the tax by
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more than 100% of the current maximum tax rate authorized under
the Local Tax Enabling Act.
CHAPTER 2
INCOME TAX
Section 1922-C. Income tax authorization.
A governing body or political subdivision may levy, assess
and collect a tax on earned income and net profits or a tax on
personal income.
Section 1923-C. Earned income and net profits tax.
(a) Authorization.--Subject to section 1921-C(b) and (c), a
governing body or political subdivision may levy or increase a
tax on earned income and net profits of a resident individual at
a rate determined by the governing body or political
subdivision.
(b) Administration.--An earned income and net profits tax
shall be administered in accordance with the Local Tax Enabling
Act.
Section 1924-C. Personal income tax.
(a) Authorization.--Subject to section 1921-C(b) and (c), a
governing body or political subdivision may levy, assess and
collect a tax on the personal income of a resident individual at
a rate determined by the governing body or political
subdivision.
(b) Requirements.--A governing body or political subdivision
that levies the tax authorized under subsection (a) must comply
with all of the following:
(1) In a revenue-neutral manner, the governing body or
political subdivision shall convert existing earned income
and net profits tax rates levied pursuant to any other act to
a personal income tax rate.
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(2) The governing body or political subdivision shall
round the rate of the personal income tax levied to the
nearest 0.1%.
(c) Limitation.--If a governing body or political
subdivision imposes the personal income tax, the governing body
or political subdivision may not impose an earned income and net
profits tax under section 1923-C or under any other act.
(d) Imposition.--The personal income tax shall be levied on
each of the classes of income as specified in section 303 of the
Tax Reform Code of 1971.
(e) Inspection.--Notwithstanding the provisions of the Tax
Reform Code, the department may permit a proper officer or an
authorized agent of a county imposing the personal income tax
to inspect the tax return of a resident individual. The
department may provide the officer or authorized agent with an
abstract of a tax return of a current or former resident
individual or supply information concerning an item of income
contained in the tax return. The officer or authorized agent
shall be provided with the requested information upon payment to
the department of the actual cost of providing the requested
information.
(f) Prohibition.--Except for official purposes,
notwithstanding any other provision of law, it shall be unlawful
for an officer or authorized agent of a county to do any of the
following:
(1) Disclose to an individual or entity information
concerning an amount or source of income, profits, losses or
expenditures contained in a return.
(2) Permit an individual or entity to view or examine
a return or copy of a return or a book containing an abstract
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or particulars.
(3) Print information contained in or concerning a
return, including an amount or source of income, profits,
losses or expenditures.
(g) Penalties.--An officer or authorized agent of a governing
body or political subdivision who violates subsection (f) may be
subject to any of the following:
(1) A fine of not more than $1,000 or imprisonment for
not more than one year, or both.
(2) Removal from office or discharge from employment.
Section 1925-C. Tax collector.
(a) Designation.--A county imposing an income tax under this
chapter shall use the tax officer designated under the Local Tax
Enabling Act as the tax collector. The tax collector shall have
all the same powers, rights, responsibilities and duties for the
collection of the taxes that may be imposed under the Local Tax
Enabling Act, 53 Pa.C.S. Ch. 84 Subch. C (relating to local
taxpayers bill of rights) or as otherwise provided by law.
(b) Conflict.--In a conflict involving the authority
conferred on the tax collector by the provisions of the Local
Tax Enabling Act and the Tax Reform Code of 1971, the provisions
of the Local Tax Enabling Act shall control.
Section 1926-C. Credits, exemptions and special provisions.
(a) Earned income and net profits tax.--
(1) The provisions of section 317 of the Local Tax
Enabling Act shall be applied by a county to determine
credits applicable to a tax imposed under section 1923-C.
(2) A county that imposes an earned income and net
profits tax authorized under section 1923-C may exempt from
payment of the tax a person whose total income is less than
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$12,000.
(b) Personal income tax.--Section 304 of the Tax Reform Code
of 1971 shall apply to a personal income tax levied by a
governing body or political subdivision under section 1924-C.
Section 1927-C. Regulations.
(a) Earned income and net profits.--A county or political
subdivision which imposes an earned income and net profits tax
under section 1923-C shall be subject to section 301.1 of the
Local Tax Enabling Act and may adopt procedures for the
processing of claims for credits or exemptions under section
1926-C(a)(1) or (2).
(b) Personal income.--A county or political subdivision
which imposes a personal income tax under section 1924-C shall
be subject to all regulations adopted under Article III of the
Tax Reform Code of 1971.
CHAPTER 3
SALES AND USE TAX
Section 1928-C. Sales and use tax and hotel occupancy tax
authorization.
Subject to section 1921-C(b) and (c), a county or political
subdivision may, by ordinance, levy and assess tax on the sale
or use of tangible personal property and services and the
occupancy of a hotel room at a rate determined by the governing
body.
Section 1929-C. Construction.
The tax under section 1928-C shall be in addition to any tax
imposed under:
(1) Article XXXI-B; or
(2) Article II of the Tax Reform Code of 1971.
Section 1930-C. Imposition.
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(a) Sales.--
(1) The governing body of county or political
subdivision may levy and assess upon each separate sale at
retail of tangible personal property or services, as defined
in Article II of the Tax Reform Code of 1971, within the
boundaries of the county or political subdivision, a tax on
the purchase price.
(2) The tax shall be collected by the vendor from the
purchaser and shall be paid over to the Commonwealth as
provided in this chapter.
(b) Use.--
(1) In a county or political subdivision within which
the tax authorized in subsection (a) is imposed, there shall
be levied and assessed upon the use, within the county or
political subdivision, of tangible personal property
purchased at retail and on services purchased at retail, as
defined in Article II of the Tax Reform Code of 1971, a tax
on the purchase price.
(2) Except as set forth in paragraph (3), the tax shall
be paid over to the Commonwealth by the person who makes the
use.
(3) Paragraph (2) shall apply to a person that:
(i) paid the tax imposed by subsection (a); or
(ii) paid the tax imposed by this subsection to the
vendor with respect to the use.
(c) Occupancy.--
(1) In a county or political subdivision within which a
tax authorized by subsection (a) is imposed, there shall be
levied and assessed an excise tax on the rent upon every
occupancy of a room or rooms in a hotel in the county.
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(2) The tax shall be collected by the operator or owner
from the occupant and paid over to the Commonwealth.
(d) Computation.--A tax imposed under this section shall be
computed in the manner set forth in section 503(e)(2) of PICAA.
(e) Situs.--The situs of sales at retail or uses shall be
determined in the manner specified by:
(1) section 504 of PICAA; and
(2) Article II-A of the Tax Reform Code of 1971.
(f) Licenses.--
(1) The license issued under Article II of the Tax
Reform Code of 1971 or a separate license for the collection
of the tax imposed by this chapter may be issued by the
department in the same manner as is provided for in section
505 of PICAA.
(2) Licensees shall be entitled to the same discount as
provided in section 227 of the Tax Reform Code of 1971.
(g) Regulations and collection costs.--
(1) The department shall administer and enforce the
provisions of this chapter. Regulations promulgated under
section 270 of the Tax Reform Code of 1971 shall be
applicable to the taxes imposed under this section insofar as
the regulations are consistent with this section.
(2) The department may promulgate and enforce
regulations consistent with the provisions of this chapter
relating to anything pertaining to the administration and
enforcement of this chapter.
(3) To cover their respective costs of administration,
the department and the Treasury Department shall be entitled
to retain a sum equal to costs of collection, but not more
than 1% and 0.5%, respectively, of the revenues collected
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under this chapter. The department shall inform the counties
participating under this article monthly in writing of the
sum retained and the costs of collection reimbursed. When the
annual operating budgets for the department and the Treasury
Department are submitted to the General Assembly, each agency
shall also submit to the chairman and minority chairman of
the Appropriations Committee of the Senate and to the
chairman and minority chairman of the Appropriations
Committee of the House of Representatives the actual sums
retained for costs of collection in the preceding fiscal
year, together with all supporting details.
(h) Procedure.--
(1) The following apply to ordinances:
(i) A county or political subdivision desiring to
impose the tax authorized by this chapter must give at
least 45 days' written notice to each political
subdivision within the county of its intent to impose the
tax. The notice and ordinance must state the tax rate and
refer to this chapter. The ordinance must authorize the
imposition of the tax on all subjects provided for in
subsections (a), (b) and (c).
(ii) Prior to adopting an ordinance under
subparagraph (i), the governing body of a county or
political subdivision must give public notice of its
intent to adopt the ordinance in the manner provided by
section 306 of the Local Tax Enabling Act and must
conduct at least one public hearing regarding the
proposed adoption of the ordinance.
(iii) A county or political subdivision that elects
to impose the tax authorized in this section must adopt
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an ordinance under this section by November 30 of the
year immediately preceding the year the tax will take
effect.
(iv) Certified copies of the county or political
subdivision ordinance shall be delivered to the
department and the municipalities within 15 days
following adoption of the ordinance.
CHAPTER 4
SECOND CLASS COUNTY
SALES, USE AND OCCUPANCY TAX FUND
Section 1931-C. Second Class County Sales, Use and Occupancy
Tax Fund.
(a) Establishment.--There is established in the State
Treasury the Second Class County Sales, Use and Occupancy Tax
Fund. Accounts shall be established within the fund for each
county or political subdivision levying a sales, use and
occupancy tax under this article.
(b) Deposit.--
(1) The tax, including interest and penalties and
excluding costs allowed under section 1930-C(g)(3), under
this subarticle shall be deposited into the fund.
(2) The deposit shall be credited to the separate
account of each county or political subdivision at least
every two weeks. This paragraph includes return under
subsection (c).
(c) Return.--Return on money in the fund shall be credited
to the fund.
(d) Nonlapse.--The money in the fund is continuously
appropriated into the fund. This appropriation shall not lapse
at the end of any fiscal year.
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Section 1932-C. Disbursements.
Not later than the tenth business day following receipt from
the department of the necessary calculations, the State
Treasurer shall disburse to a county or political subdivision
imposing the tax under section 1923-C an amount of money equal
to 100% of the tax, minus allowable administrative costs,
deposited in the fund and credited to the county's or political
subdivision's account established under section 1931-C.
CHAPTER 5
FEE ON REAL PROPERTY SQUARE FOOTAGE
Section 1933-C. Fee on square footage.
(a) Authorization.--Subject to section 1921-C(b), the
governing body of a county or political subdivision may, through
ordinance or resolution, impose a fee on the total square
footage of real property and improvements on the real property
within the county or political subdivision.
(b) Determination of rate.--A county or political
subdivision shall determine the rate of a fee on square footage
by the following computation: The total area of all real estate
parcels in the county as measured in square footage, excluding
those parcels provided in subsection (d), shall be added to the
total square footage of all permanent improvements located on
each parcel of real property, and the sum of those two divided
by the average of all taxes paid on the value of that property
for the immediately preceding three-year period in the county.
(c) Enactment of ordinance or resolution.--
(1) Prior to adopting an ordinance or resolution
imposing a levy under this section, the governing body of a
county or political subdivision shall adopt a proposed
ordinance or resolution that shall include all of the
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following information:
(i) The content of the ordinance or resolution that
will be enacted, including the effective date.
(ii) A statement that the proposed ordinance or
resolution is being adopted pursuant to and subject to
the requirements of this article.
(2) The governing body of a county or political
subdivision shall make the proposed ordinance or resolution
available for public inspection at least 20 days prior to its
adoption and shall hold at least one public hearing on the
proposed ordinance or resolution prior to its adoption.
(3) The governing body of a county or political
subdivision shall give public notice of its intent to adopt
the proposed ordinance or resolution. Publication of the
notice shall be made by advertisement once a week for three
weeks in a newspaper of general circulation within the county
or political subdivision if there is a newspaper of general
circulation and, if there is not, the publication shall be
made in a newspaper of general circulation within the county
in which the advertising or political subdivision is located.
(d) Exceptions.--
(1) Nothing in this section may be construed to permit a
governing body of a county or political subdivision to impose
a levy pursuant to this section on any of the following:
(i) Property owned by the Commonwealth.
(ii) Property owned by a political subdivision of
the Commonwealth.
(iii) Property owned by the Commonwealth and local
authorities.
(iv) Property owned by a police department, fire
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department, including volunteer fire and relief, public
works or emergency services.
(v) Property owned by the Federal Government.
(2) An ordinance authorizing a levy under this section
shall exempt from the fee the first $200,000 of any levy on
property owned by an institution of purely public charity
unless otherwise adjusted by the governing body.
(e) Collection.--The time, manner and method of collection
of the fee imposed pursuant to this section shall be established
by the governing body.
(d) Special Provisions Relating
to School Districts
Section 1941-C. Taxpayer Relief Act.
(a) Applicability.--Chapter 3 of the Taxpayer Relief Act
shall not apply to a school district located in a county of the
second class that is prohibited from levying a tax on real
estate under this article.
(b) State property tax reduction allocation.--A school
district located in a county of the second class that received a
State property tax reduction allocation under Chapter 5 of the
Taxpayer Relief Act shall continue to receive a State property
tax reduction allocation in each subsequent year in an amount
equal to the amount received in the year prior to the year in
which the school district is prohibited from levying a tax on
real estate under this article. The governing body of the school
district shall include the revenue received under Chapter 5 of
the Taxpayer Relief Act in calculating the amount of revenues
needed by the school district to replace revenue lost by the
school district through eliminating real estate taxes as
required under section 1914-C.
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Section 2. This act shall take effect in 60 days.
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