TAX POLICY ANALYST 23041

6/1/90 B

This is a single class in a series that conducts advanced analyses of all tax laws, develop complex agency and state policies and regulations, and propose legislation. Positions in this class review and propose legislation; and review and prepare policy recommendations, economic and operational impact assessments, and analyses of existing and proposed local, state and federal legislation. Positions are assigned to a centralized policy analysis and development unit engaged in analyses of issues that affect statewide programs and interest groups. This class is distinguished from the Tax Policy Analyst Supervisor class by its absence of supervisory responsibility and authority. It is distinguished from positions in the generic Policy Analyst series by its application of policy to novel situations and publishing decisions, by its affect on other state agencies and local governments, and by extensive knowledge of substantive tax law required.

Complexity of Work: Performs work of considerable difficulty by drafting position and briefing papers, agency and state policies, regulations, and legislation; conducting technical and policy analyses of existing, proposed or pending legislation and regulations which could affect state and local government revenues and programs or the private sector; and, providing policy and technical assistance in the evaluation and development of new legislation, policy and procedure. Tracks developments in Congress, other states, and the courts that may affect state taxation and revenues. Serves as liaison with federal, state and local agencies, and statewide interest groups by answering questions regarding laws, policies, regulations and proposed legislation. Provides assistance in legal matters to the Office of the Attorney General and elected local government bodies; prepares comprehensive impact statements on all state and local tax legislation; and researches and drafts responses on behalf of the agency head, cabinet secretary or other state officials. Positions function as a case work expert by applying tax laws and regulations to unusual cases and writing decisions which have precedential standing. They serve on teams conducting legislatively mandated studies. Positions also coordinate the review of agency policies, regulations and code modifications with attorneys, accountants, other agencies, regulated entities and interest groups in accordance with administrative and regulatory procedural requirements prior to publishing the final version.

Supervision Given: Supervision is typically not a factor.

Supervision Received: Receives general direction typically from a Tax Policy Analyst Supervisor.

Scope: Positions in this class analyze and comment on all legislation influencing state and local revenues, including legislation affecting taxes administered by other agencies and local governments. Positions also provide research and staff support to the Governor, Attorney General, and General Assembly in legal matters, the development of policy and legislation, and in the tracking and analysis of federal legislation and litigation. Consequently, positions in this class affect state and local government operational, administrative and legislative activities and services provided their clientele.

Impact of Actions: The impact of decisions made by positions in this class is serious due to the influence upon the revenues received by the Commonwealth and local governments. Effective job performance results in accurate analyses and sound recommendations which serve as the basis for implementation of statewide policies and procedures. Errors could result in the development of policies which jeopardize the ability of state and local governments to fund programs and inhibit the achievement of public goals and the delivery of governmental services.

Personal Contacts: Frequent internal and external contacts with public officials from federal, state, and local government agencies; legal staffs; agency staff members; research institution staffs; special interest groups; and, private industry representatives in order to discuss policy and operations which may affect the payment of revenues to the Commonwealth and local governments.

Knowledge: Considerable knowledge of federal and state tax law; policy analysis; legislative practices; research and evaluation techniques; and organizational components and services. Working knowledge of project management techniques.

Skills: None identified for this class.

Abilities: Demonstrated ability to conduct and report analyses; to conduct independent research; to analyze, interpret and ascertain the impact of regulations, procedures, legislative proposals and mandates; to communicate effectively orally and in writing; to draft legislation, regulations and policy statements; and to act as a liaison, and work with diverse groups of people.

QUALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited college or university with major course work in taxation, public or business administration, accounting, law, or a related field.

Level and Type of Experience: Experience in policy analysis, comprehensive technical research and writing; interpretation, analysis, and application of federal, state and local tax laws; and in a legislative environment.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This class was established in April, 1990, as a result of the Classification Review/Specification Update Program. This class replaces the State Tax Policy Analyst A class.