SB 450-FN – AS AMENDED BY THE HOUSE

03/24/10 1113s

03/24/10 1174s

12May2010… 1953h

12May2010… 1956h

2010 SESSION

10-2705

01/10

SENATE BILL 450-FN

AN ACT relative to costs and expenditures at the department of health and human services, establishing a special fund for certain civil fines collected by the department, relative to the due date for the Medicaid enhancement tax, and making certain general fund reductions and tax and revenue changes.

SPONSORS: Sen. Sgambati, Dist 4; Sen. D'Allesandro, Dist 20; Sen. Gallus, Dist 1; Sen. Janeway, Dist 7

COMMITTEE: Finance

AMENDED ANALYSIS

1. Clarifies the administration of the New Hampshire employment program.

2. Makes the funded family assistance program (TANF) permissive rather than mandatory.

3. Allows the department of health and human services to make a claim for recovery of assistance for a deceased recipient from the division of abandoned property.

4. Repeals 2009, 144:211 requiring a report relative to suspending certain administrative requirements for community mental health centers for the biennium ending June 30, 2011.

5. Authorizes the commissioner of the department of health and human services to transfer funds within and among all accounting units within the department, to address present or projected budget deficits, or to respond to changes in federal laws, regulations, or programs, and as otherwise necessary for the efficient management of the department.

6. Permits funds from the lead paint poisoning prevention fund to be used to support program staff and administrative costs.

7. Transfers powers and duties for the New Hampshire refugee resettlement program from the governor’s office to the department of health and human services.

8. Establishes a special account for civil fines collected by the department of health and human services under RSA 151.

9. Changes the due date for the Medicaid enhancement tax.

10. Renames the “multiple DWI offender intervention detention center program” as the “multiple DWI offender intervention program,” and authorizes the commissioner of the department of health and human services to directly operate the program, to approve community-based providers of the program, or to contract with public or private entities to operate the program.

11. Requires the commission to examine driving while impaired education and intervention programs to study penalties for intoxication or under the influence of drugs offenses and submit a report of its findings.

12. Makes further reductions in the operating budget for the legislative and executive branches for fiscal years 2010 and 2011.

13. Requires the commissioner of the department of agriculture, markets and food to put out to bid administration of the animal population control fund.

14. Abolishes the position of animal population control assistant.

15. Provides that the department of health and human services shall not reduce funding provided to North Country Transportation used for meeting the state matching funds requirement for the Job Access and Reverse Committee (JARC).

16. Suspends the catastrophic illness program in the department of health and human services for the fiscal year ending June 30, 2011.

17. Suspends the senior volunteer grant program in the department of health and human services for the fiscal year ending June 30, 2011.

18. Reduces required funding by the department of health and human services for juvenile placement programs and requires the department to report biennially on the effectiveness of the programs.

19. Reduces the rate paid to residential providers subject to the rate setting rule of the department of health and human services by 2 percent.

20. Extends the suspension of direct graduate medical education payments to hospitals until July 1, 2011.

21. Suspends the provision of indirect graduate medical education payments to hospitals through June, 2011.

22. Suspends catastrophic aid payments to hospitals effective June 15, 2010 through June 30, 2011.

23. Conditions eligibility for cash assistance and medical assistance benefits on the recipient filing an application for any federal cash assistance benefits for which the individual may be entitled.

24. Allows a municipality, with the approval of its legislative body, to adopt a local meals and rooms tax in addition to the state meals and rooms tax.

25. Reduces rooms and meals tax revenue distributions to towns and cities an additional $6,091,930.

26. Removes the application of the rooms and meals tax to campsites.

27. Authorizes the state treasurer to refinance certain debt service obligations.

28. Increases the bonded appropriation for the university system of New Hampshire KEEP NH program by $25,000,000 for the biennium ending June 30, 2011.

29. Increases the tax rate imposed on tobacco products other than cigarettes.

30. Authorizes the department of administrative services to transfer moneys from certain dedicated funds or accounts maintained separately on the books of the state.

31. Requires the lapse of certain retirement pension benefit-health insurance funds.

32. Requires the lapse of certain judicial council funds for contracts for program services.

33. Requires the lapse of certain appropriations to the state treasurer for debt service.

34. Makes distributions from limited liability companies, partnerships, and associations subject to the interest and dividends tax only if they have transferable shares.

35. Establishes a commission to study business taxes.

36. Reduces the state’s contribution for benefits under the New Hampshire retirement system for fiscal year 2011.

37. Increases the license fees for selling animals and birds.

38. Requires the lottery commission to submit a report to the governor and the legislature describing how it proposes to modernize and update its products.

39. Transfers certain appropriations relating to adequate education grants.

40. Specifies that state agency appropriation reductions in this bill are in addition to the reductions required by 2009, 143:22, I and 2009, 144:289.

41. For the fiscal year ending June 30, 2011, suspends existing legal requirements for a special meeting of a school district and requires a special meeting of a school district to be held upon the majority vote of the school board to address changes to catastrophic aid funding.

42. Allows a town to call a special meeting during the 2011 fiscal year to address any reduction in the amount of state revenue distributed to the town which could affect the town’s budget.

43. Allows state agencies to supplant general fund reductions with federal and other funds that may become available for that purpose.

44. Requires nonclassified and unclassified state employees to take 12 furlough days during fiscal year 2011.

45. Requires reductions in personnel expenditures in an agency to be distributed proportionately between classified and unclassified employees of such agency.

46. Provides that the procedure for reassignment of state employees prior to layoff is suspended and any positions intended by a department to be left vacant shall remain vacant.

47. Prohibits certain transfers of funds out of any class line which is the source of payment for Medicaid providers whose reimbursement rates are set by the department of health and human services and whose rates have been reduced by the department of health and human services through the use of a budget neutrality factor, a proportionate discount factor, or any similar reduction device.

48. Directs the department of health and human services to reduce state general fund appropriations from any line by a certain amount, excluding direct services unless approved by the fiscal committee of the general court and the governor and council.

49. Requires the relocation of the populations of the Anna Philbrook center and the Shea Farm transitional housing unit.

50. Establishes a committee to study the transfer of populations of the youth development center and the state prison for women.

51. Directs the state treasurer to deposit certain fine revenues in the general fund.

52. Replaces the electricity consumption tax paid by consumers with an electricity generation tax paid by generation facilities.

53. Sets the insurance premium tax at 2 percent for all lines of insurance.

54. Changes the rate of the New Hampshire estate tax to 8 percent of the gross value of the portion of the decedent’s taxable estate that exceeds $2,000,000.

55. Increases the fees for marriage licenses and vital record copies and amendments and requires a portion of the increase to be deposited in the general fund.

56. Prohibits departments from delaying a payment or expenditure from one fiscal year to the subsequent fiscal year solely for the purpose of generating an unexpended balance that would lapse in the preceding year.

57. Makes appropriation reductions for fiscal year 2011.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03/24/10 1113s

03/24/10 1174s

12May2010… 1953h

12May2010… 1956h

10-2705

01/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Ten

AN ACT relative to costs and expenditures at the department of health and human services, establishing a special fund for certain civil fines collected by the department, relative to the due date for the Medicaid enhancement tax, and making certain general fund reductions and tax and revenue changes.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Administration of the New Hampshire Employment Program; Duties; Rulemaking. Amend RSA 167:83, V to read as follows:

V. The commissioner [shall] may enter into an agreement or contract with the commissioner of the department of employment security to carry out the employment program and may delegate authority and duties for the employment program to the commissioner of the department of employment security and other state agencies. The commissioner shall adopt rules for the employment program [in consultation with the commissioner of the department of employment security].

2 Non-TANF Funded Program for 2-Parent Families With Dependent Children. Amend RSA 167:77-e to read as follows:

167:77-e Assistance Program for 2-Parent Families with Dependent Children. [By October 1, 2008,] The department [shall] may establish a non-TANF, state-funded financial assistance program for 2-parent needy families with dependent children in which one parent is underemployed or unemployed. With the exception of parental underemployment or unemployment, client eligibility and program requirements and administration shall be in accordance with this chapter and the rules adopted under this chapter. In order to meet the federal work participation rate and avoid federally-imposed penalties, the commissioner may add additional groups of families to this state-funded, financial assistance program as funding permits and also may transfer cases back to the TANF program, pursuant to rules adopted under RSA 541-A.

3 Authorizing the Department of Health and Human Services to File Claims for Medical and Financial Assistance Against Abandoned Property Held by the Treasury; Filing of Claim With Administrator. Amend RSA 471-C:26, I(c)(2) and (3) to read as follows:

(2) Except as provided in subparagraphs (5)-(7), in the case of a closed estate where the unclaimed property is valued at less than $5,000 and does not include securities in share form, in accordance with the final distribution of assets as approved by the probate court.

(3) Except as provided in subparagraphs (5)-(7), in the absence of an open estate or probate court decree of final distribution, and the unclaimed property is valued at less than $5,000 and does not include securities in share form, by the surviving spouse of the deceased owner, or, if there is no surviving spouse, then to the next of kin in accordance with the provisions of RSA 561:1.

4 New Subparagraphs; Filing of Claim With Administrator. Amend RSA 471-C:26, I(c) by inserting after subparagraph (4) the following new subparagraphs:

(5) Before distributing any unclaimed property pursuant to subparagraphs (2) and (3), the administrator shall first ensure that the department of health and human services does not have a claim for medical and or financial assistance paid on behalf of the deceased owner.

(6) In the event that the department of health and human services has a claim for medical and or financial assistance paid on behalf of the deceased owner, the department may submit a claim for such assistance using an affidavit developed by the administrator that ensures that:

(A) No individual has moved to probate the deceased owner’s estate through which the department could assert its claim or probate administration for the deceased owner had been open and no individual has moved to reopen the estate through which the department could assert its claim;

(B) The department does not believe, based on the information available to it, there are known expenses for the deceased owner’s necessary funeral and burial; and

(C) Based on all facts known to the department, its recovery of this abandoned property is not limited by the prohibitions to recovery as set forth in 42 U.S.C. section 1396p and RSA 167:16-a, IV.

(7) If the department of health and human services has made a claim against a deceased owner’s unclaimed property as provided in subparagraph (6), under no circumstances shall the administrator distribute to the department more than the claimed amount.

5 Repeal. 2009, 144:211, relative to community mental health centers; administrative requirements suspended, is repealed.

6 Department of Health and Human Services; Transfer Among Accounts. Amend 2009, 144:39, III to read as follows:

III. Notwithstanding the provisions of RSA 9:17-a or any other provision of law to the contrary except RSA 9:17-c, and subject to the approval of the fiscal committee of the general court and governor and council, for the biennium ending June 30, 2011, the commissioner of the department of health and human services is hereby authorized to transfer funds within and among all [PAUs] accounting units within the department, as the commissioner deems necessary and appropriate to address present or projected budget deficits, or to respond to changes in federal laws, regulations, or programs, and otherwise as necessary for the efficient management of the department[, with the exception of class 60 transfers]. This transfer authority shall not apply to funds for employee benefits appropriated in class 60 which were previously transferred to the employee benefit adjustment account as defined in RSA 9:17-c.

7 Lead Paint Poisoning Prevention and Control; Rulemaking. Amend RSA 130-A:10, IV to read as follows:

IV. Fees to be collected for the issuance of licenses to lead inspectors, lead risk assessors, lead abatement contractors, for certification of lead abatement workers and lead clearance testing technicians, for testing resulting from investigations, for certifications of training programs, exam and training fees, [and] for notifications under RSA 130-A, and other environmental fees. Property owners who own more than 4 but fewer than 7 dwelling units shall pay a fee for licensure which is 1/2 of that paid by other lead abatement contractor licensees. Such reduced fee license shall only be valid for work on dwellings or dwelling units owned by such license holder.

8 Lead Poisoning Prevention Fund. Amend RSA 130-A:15 to read as follows:

130-A:15 Lead Poisoning Prevention Fund. There is hereby established the lead poisoning prevention fund to be used to carry out the provisions of this chapter. The fund shall be composed of fees, fines, gifts, grants, donations, bequests, or other moneys from any public or private source and shall be used to implement and encourage lead paint removal and education, and to support program staff and administrative costs. The fund shall be nonlapsing and shall be continually appropriated to the commissioner of the department of health and human services for the purposes of this chapter.

9 New Paragraph; Department of Health and Human Services; Duties of the Department. Amend RSA 161:2 by inserting after paragraph XVII the following new paragraph:

XVIII. Refugee Resettlement. Administer the New Hampshire refugee resettlement program as funded by and in cooperation with the United States Department of Health and Human Services under the Refugee Act of 1980.

10 New Section; Special Fund; Civil Fines. Amend RSA 151 by inserting after section 16-a the following new section:

151:16-b Civil Fines. All administrative fines and other civil monetary penalties collected by the department from facilities licensed under this chapter shall be kept by the state treasurer in a separate, non-lapsing, interest bearing account. Interest earned on moneys deposited in the account shall be deposited into the account. The moneys in the account shall be used by the department for the protection of the health and property of residents of facilities licensed under this chapter.

11 New Subparagraph; Special Fund. Amend RSA 6:12, I(b) by inserting after subparagraph (299) the following new subparagraph:

(300) Civil fines collected under RSA 151:16-b, which shall be deposited as provided in such section.

12 Medicaid Enhancement Tax; Due Date. Amend RSA 84-A:3, II-a to read as follows:

II-a. For the taxable period beginning July 1, 1993, and for every taxable period thereafter, each hospital shall pay 100 percent of its medicaid enhancement tax due and payable for the taxable period no later than the fifteenth day of the [third] fourth month of the taxable period. Notwithstanding any provision of this chapter or any other law, no penalty or interest shall be imposed for failure to make payment of tax when due if such payment is made on or before the last day of the month in which such payment is due.

13 Penalties for Intoxication or Under the Influence of Drugs Offenses. Amend RSA 265-A:18, I(a)(3) to read as follows:

(3) Required to furnish proof of successful completion of an impaired driver intervention program prior to the restoration of the person’s driver’s license or privilege to drive, provided that, if the person has previously completed, or been required by a court or the department of safety to complete, an impaired driver intervention program (I.D.I.P.) or any similar program in any jurisdiction, the person shall be required to furnish proof of successful completion of the multiple DWI offender intervention [detention center] program (M.O.P.) or an equivalent 7-day residential intervention program approved by the commissioner of health and human services;

14 Penalties for Intoxication or Under the Influence of Drugs Offenses. Amend RSA 265-A:18, I(b)(3) to read as follows:

(3) Sentenced to a mandatory sentence of not less than 10 consecutive days of which 3 consecutive 24-hour periods shall be served in the county correctional facility and 7 consecutive days shall be served at the [state-operated] 7-day multiple DWI offender intervention [detention center] program established under RSA 265-A:40, which sentence shall begin no later than [21] 45 days after conviction. In the event that the [state-operated] 7-day multiple DWI offender intervention [detention center] program has no available space, the person shall be assigned to an equivalent 7-day residential intervention program approved by the commissioner of health and human services. The person shall begin following any treatment recommendations arising out of the final evaluation given to the person at the multiple DWI offender intervention [detention center] program or equivalent program within 60 days after the person has completed serving the required 7 consecutive days or such other time as the court may order;

15 Penalties for Intoxication or Under the Influence of Drugs Offenses. Amend RSA 265-A:18, I(c)(3) to read as follows:

(3) Sentenced to a mandatory sentence of not less than 21 consecutive days of which 14 consecutive 24-hour periods shall be served in the county correctional facility followed by 7 consecutive days served at the [state-operated] 7-day multiple DWI offender intervention [detention center] program established under RSA 265-A:40, which sentence shall begin no later than 21 days after conviction. In the event that the [state-operated] 7-day multiple DWI offender intervention [detention center] program has no available space the person shall be assigned to an equivalent 7-day residential intervention program approved by the commissioner of health and human services, and the remainder of the sentence may be deferred at the court’s discretion. The person shall begin following any treatment recommendations arising out of the final evaluation given to the person at the multiple DWI offender intervention [detention center] program or equivalent program within 60 days after the person has completed serving the required 7 consecutive days or such other time as the court may order. The court may, at the satisfactory completion of any ordered treatment, suspend any remaining deferred sentence. Failure to successfully complete any court-ordered intervention program or recommended treatment shall result in the imposition of any remaining deferred sentence; and

16 Penalties for Intoxication or Under the Influence of Drugs Offenses. Amend RSA 265-A:18, IV(a)(3)-(5) to read as follows:

(3)(A) If the complaint alleges that the prior conviction occurred within 2 years preceding the date of the second offense, the person shall be sentenced to a mandatory sentence of not less than 37 consecutive days of which 30 consecutive 24-hour periods shall be served in the county correctional facility followed by 7 consecutive days to be served at the [state-operated] 7-day multiple DWI offender intervention [detention center] program established under RSA 265-A:40 within 21 days after conviction, except that in circumstances where the [state-operated] 7-day multiple DWI offender intervention [detention center] program has no available space the person shall be assigned to an equivalent 7-day residential intervention program approved by the commissioner of health and human services. The person shall begin following any treatment recommendations arising out of the final evaluation given to the person at the multiple DWI offender intervention [detention center] program or equivalent program within 60 days after the person has completed serving the required 30 consecutive 24-hour periods or such other time as the court may order.

(B) If the complaint alleges that the prior conviction occurred more than 2 but not more than 10 years preceding the date of the second offense, the person shall be sentenced to a mandatory sentence of not less than 10 consecutive days of which 3 consecutive 24-hour periods shall be served in the county correctional facility and 7 consecutive days shall be served at the [state-operated] 7-day multiple DWI offender intervention [detention center] program established under RSA 265-A:40, which sentence shall begin no later than 21 days after conviction. In the event that the [state-operated] 7-day multiple DWI offender intervention [detention center] program has no available space the person shall be assigned to an equivalent 7-day residential intervention program approved by the commissioner of health and human services. The person shall begin following any treatment recommendations arising out of the final evaluation given to the person at the multiple DWI offender intervention [detention center] program or equivalent program within 60 days after the person has completed serving the required 7 consecutive days or such other time as the court may order.

(4) The person’s driver’s license or privilege to drive shall be revoked for not less than 3 years.

(5) The person shall pay a fee [to the commissioner], as established under RSA 126-A:43, for the costs of the [state-operated] 7-day multiple DWI offender intervention [detention center] program prior to license restoration. If the person attends an approved equivalent 7-day residential intervention program, the fees and costs shall be paid to the program.

17 Penalties for Intoxication or Under the Influence of Drugs Offenses. Amend RSA 265-A:18, VI to read as follows:

VI. If any person is convicted of a violation of RSA 265-A:2, I or RSA 265-A:3, and the conviction is not based upon a complaint which alleges prior convictions as provided in paragraph IV, but the person is found to have had one or more such prior convictions in this state or in an out-of-state jurisdiction within 10 years preceding the date of the offense, the person’s driver’s license or privilege to drive shall be revoked for not less than one year nor more than 3 years. Except for good cause found by the court and noted in writing, the court may suspend up to 6 months of this sentence, provided that within 45 days after conviction the person has entered the 7-day program at the [state-operated] multiple DWI offender intervention [detention center] program or an equivalent 7-day residential intervention program approved by the commissioner of health and human services, as provided in RSA 265-A:40 and RSA 265-A:42. The person’s license shall not be restored until the person has successfully completed the program. The court may further order attendance at a residential treatment center, for a period not to exceed 30 days, at the person’s own expense.

18 Penalties for Intoxication or Under the Influence of Drugs Offenses. Amend RSA 265-A:18, XI to read as follows:

XI. Any person convicted of a violation of RSA 265-A:2, RSA 265-A:3, or RSA 265-A:19, II, and who at the time of driving or attempting to drive a vehicle or off highway recreational vehicle or operating or attempting to operate a boat was transporting a person under the age of 16, shall have the driver’s license or privilege to drive revoked for the maximum time period under the section violated and the person’s license or privilege to drive shall not be restored until the offender has successfully completed a 7-day program at the [state-operated] multiple DWI offender program or an equivalent 7-day residential intervention program approved by the commissioner at the person’s own expense.

19 Penalties for Boating While Intoxicated. Amend RSA 265-A:19, II to read as follows:

II. Any person convicted of a violation of RSA 265-A:2, II who at the time of the violation was transporting a person under the age of 16 shall not operate a boat on the waters of this state until the offender has successfully completed a 7-day program at the [state operated] multiple DWI offender program or an equivalent 7-day residential intervention program approved by the department of health and human services at the person’s own expense. Any person operating a boat in violation of this paragraph is guilty of a misdemeanor.

20 Impaired Driver Intervention Programs. Amend RSA 265-A:39, I to read as follows:

I. Except as provided in paragraph IV, the commissioner of the department of health and human services shall be responsible for biennially approving the impaired driver intervention programs and 7-day residential intervention programs equivalent to the multiple DWI offender intervention [detention center] program (M.O.P.) which persons convicted under RSA 265-A:2 or RSA 265-A:3 shall attend in order to regain their driver’s licenses or driving privileges; but the commissioner of the department of health and human services shall not approve any impaired driver intervention program unless such program is conducted without cost to the state. Notwithstanding RSA 6:12, any fees collected under subparagraph IV(g) of this section shall be placed in a nonlapsing revolving account and shall be used by the commissioner for the purposes of this subdivision only.

21 Multiple DWI Offender Intervention Program. RSA 265-A:40 is repealed and reenacted to read as follows:

265-A:40 Multiple DWI Offender Intervention Program.

I. The commissioner of the department of health and human services shall be responsible for the establishment and administration of the 7-day multiple DWI offender intervention program which persons convicted under RSA 265-A:2 or RSA 265-A:3 or sentenced pursuant to RSA 651:2, V(h) may be required to attend. The commissioner shall have the authority to directly operate the program, to approve community-based providers to operate the program in accordance with rules adopted pursuant to RSA 541-A, or to contract with public or private entities to operate the program.

II. Any person who attends the 7-day multiple DWI offender intervention program shall be required to pay the fees for the program.

III. The 7-day multiple DWI offender intervention program shall furnish to the courts a report indicating when a person has completed attendance at the program, and shall furnish to the division of motor vehicles, department of safety, a report indicating when a person who attends the program pursuant to RSA 265-A:18 has successfully completed the program and treatment or involvement in a substance abuse program when appropriate and warranted.

IV. The commissioner of the department of health and human services shall adopt rules, pursuant to RSA 541-A, relative to the operation of the 7-day multiple DWI offender intervention program with respect to:

(a) Program curriculum and content.

(b) Any other matter related to the proper administration of this section.

22 Impaired Driver Intervention Programs; Utilization of Funds. Amend RSA 265-A:41 to read as follows:

265-A:41 Utilization of Funds. All funds derived from the fees collected by the commissioner of the department of health and human services under RSA 265-A:18 shall be paid over to the state treasurer within 10 days of the subsequent month, or at an earlier date, for deposit into a separate account in the treasury known as the 7-day multiple DWI offender intervention [detention center] program account. These funds are appropriated as indicated in the operating budget as a source of funds for the 7-day multiple DWI offender intervention [detention center] program. Any funds remaining in the account over the appropriation indicated in the operating budget shall lapse into the general fund at the end of each fiscal year.

23 Impaired Driver Intervention Programs; Attendance Required. Amend RSA 265-A:42, IV(b) to read as follows:

(b) In the case of enrollment in the [state-operated] 7-day multiple DWI offender intervention [detention center] program, a person shall provide such certified copy at the time of enrollment or prior to the issuance of a report under RSA 265-A:40, III and RSA 265-A:18, VIII.

24 Sentences and Limitations. Amend RSA 651:2, V(h) to read as follows:

(h) In cases of a person convicted of a felony or class A misdemeanor, a court may sentence such person to 7 consecutive 24-hour periods to be served at the [state-operated] 7-day multiple DWI offender intervention [detention center] program established under RSA 265-A:40, if the evidence demonstrates that alcohol was a contributing factor in the commission of the offense and provided that space is available in the program and such person pays the fees for the program in full prior to admission.

25 Report Required. The commission to examine driving while impaired education and intervention programs shall, pursuant to the authority under 2008, 256:10, as extended by 2009, 202:5, study the penalties for intoxication or under the influence of drugs offenses, including but not limited to the multiple DWI offender intervention program. Based upon available research and data, the commission shall review and evaluate the merits of the penalties and the program in order to develop recommendations on these issues. On or before November 1, 2010, the commission shall report its findings to the governor’s commission on alcohol and drug abuse prevention, intervention, and treatment, the speaker of the house of representatives, the president of the senate, the commissioner of the department of health and human services, the house clerk, the senate clerk, the state library, and the governor and shall make recommendations, if appropriate, for future legislation to address these issues.

26 State Treasurer; Application of Receipts. Amend RSA 6:12, I (b)(147) to read as follows:

(147) Moneys deposited in the 7-day multiple DWI offender intervention [detention center] program account under RSA 265-A:41.

27 Department of Health and Human Services; Office of Reimbursements; Duties. Amend RSA 126-A:34, I(a) to read as follows:

(a) Review and investigate all records of the New Hampshire hospital, Laconia developmental services, the secure psychiatric unit, the Glencliff home, the Anna Philbrook center, and the multiple DWI offender intervention [detention center] program (M.O.P.), relative to expenses incurred by patients, residents, or clients at such institutions, facilities, or programs or expenses incurred by patients, residents, or clients receiving care, treatment, services, or maintenance at the direction of the commissioner of health and human services, and make recommendations to the commissioner and to the respective superintendents or directors of such institutions, facilities, or programs as to the rates to be charged for the care, treatment, and maintenance of such patients, residents, or clients.

28 Department of Health and Human Services; Office of Reimbursements; Financial Statements. Amend RSA 126-A:38, II-III to read as follows:

II. Persons admitted to the multiple DWI offender intervention [detention center] program (M.O.P.) who do not pay program fees in full at the time of admission shall file a financial statement under penalty of perjury on forms provided for this purpose by the office of reimbursements and shall enter a payment contract for balance of fees due. The office of reimbursements shall be entitled to recover reasonable attorneys fees and costs of collection for program fees not paid in accordance with a payment contract.

III. Persons admitted to the multiple DWI offender intervention [detention center] program (M.O.P.) shall notify the office of reimbursements of each change of mail address and actual street address until that person has made payment in full of fees due in accordance with an M.O.P. payment contract. Whenever notice to a person subject to a payment contract is required, notice to the last mail address on file with the office of reimbursements shall be deemed notice to and binding on the payer.

29 Operating Budget; Lapse; Legislative Branch. Notwithstanding 2009, 143:1, the legislative branch shall lapse an additional $312,000 for the fiscal year ending June 30, 2010 and lapse an additional $669,000 for the fiscal year ending June 30, 2011. The reductions required by this section shall be in addition to the lapse required pursuant to 2009, 143:10 and in addition to the lapse required pursuant to 2010, 4:1.

30 Operating Budget; General Fund Appropriation Reductions; Department of Information Technology. Notwithstanding 2009, 143:1, the department of information technology, in consultation with the department of administrative services, shall reduce class lines of the department by an amount that will result in additional reductions of general funded agencies’ appropriations for class 27 totaling $2,175,000 for the fiscal year ending June 30, 2011. The reductions required under this section shall be in addition to any reductions required pursuant to 2009, 143:12 and by Executive Order No. 2010-02. The commissioner of the department of information technology shall submit to the fiscal committee of the general court and the commissioner of the department of administrative services an itemization of the reductions in expenditure classes made to implement this section on or before July 31, 2010.

31 Operating Budget; General Fund Appropriation Reduction; Department of State. Notwithstanding 2009, 143:1, the state general fund appropriations for the department of state shall be reduced by an additional $149,000 for the fiscal year ending June 30, 2011. The reduction required by this section shall be in addition to any reductions required pursuant to Executive Order No. 2010-02. The secretary of state shall submit to the fiscal committee of the general court an itemization of the reductions in expenditure classes made to implement this section on or before February 15, 2011.

32 Operating Budget; General Fund Appropriation Reduction; Board of Tax and Land Appeals. Notwithstanding 2009, 143:1, the state general fund appropriations for the board of tax and land appeals shall be reduced by an additional $41,454 for the fiscal year ending June 30, 2011. The reduction required by this section shall be in addition to any reductions required pursuant to Executive Order No. 2010-02. The chairman of the board of land and tax appeals shall submit to the fiscal committee of the general court an itemization of the reductions in expenditure classes made to implement this section on or before February 15, 2011.

33 New Paragraph; Animal Population Control Program; Management of Fund. Amend RSA 437-A:4-a by inserting after paragraph II the following new paragraph:

III. The commissioner shall put out to bid the duties related to managing the application for and distribution of moneys from the fund for the reimbursement of spay and neuter surgeries. The contract for the duties shall not exceed $20,000. The commissioner may assess an administrative charge for the oversight of the program to the fund not to exceed $5,000 annually.

34 Animal Population Control Program; Rulemaking. Amend RSA 437-A:5, II-a to read as follows:

II-a. [Administration] Oversight of the fund established under RSA 437-A:4-a.

35 Animal Population Control Program; Assistant Position. The animal population control program assistant position shall be abolished and, if the position is filled the department shall transfer the individual to a vacant position of similar responsibility, or the individual shall be laid off.

36 Operating Budget; General Fund Appropriation Reduction; Department of Environmental Services. Notwithstanding 2009, 143:1, the state general fund appropriations for the department of environmental services shall be reduced by an additional $432,335 for the fiscal year ending June 30, 2011. The reduction required by this section shall be in addition to any reductions required pursuant to Executive Order No. 2010-02 and any other section contained in this act. Such reduction shall be attributable to a combination of vacant positions, supplanting general fund appropriations with federal funds and other funds that might be available for that purpose, and reductions in specific class line item appropriations provided that such reductions do not cause a reduction of services, a reduction of grants or aid to local communities, or an increase in fees. The commissioner of environmental services shall submit to the fiscal committee of the general court an itemization of the reductions in expenditure classes made to implement this section on or before February 15, 2011.

37 Health and Human Services; Contract Consolidation. For the fiscal year ending June 30, 2011, the department of health and human services shall reduce state general fund appropriations by $1,500,000 by consolidating social services and medical contracts in order to reduce administrative costs. The department shall not reduce program services in order to meet the reductions required under this section.

38 Health and Human Services; TANF Family Supports. For the fiscal year ending June 30, 2011, the department of health and human services shall reduce state general fund appropriations by $1,500,000 by eliminating contracts for Temporary Assistance to Needy Families (TANF) family supports and providing such services utilizing existing department staff.

39 Youth Development Center; Appropriation Reduction. Notwithstanding any provision of law to the contrary, the department of health and human services shall decrease state general fund appropriations for the youth development center under accounting unit 05-95-41-412010 by $1,561,514 for the fiscal year ending June 30, 2011. In order to meet this reduction, the department shall eliminate 30 positions at the youth development center which are no longer necessary due to the declining census at such center.

40 Department of Health and Human Services; North Country Transportation. For the biennium ending June 30, 2011, the department of health and human services shall not reduce funding provided to North Country Transportation used toward meeting the state matching funds requirement for the Job Access and Reverse Commute (JARC) grant award from the United States Department of Transportation.

41 Department of Health and Human Services; Suspension of Catastrophic Illness Program. Notwithstanding any provision of law or rule to the contrary, for the fiscal year ending June 30, 2011, the catastrophic illness program under RSA 137-G is suspended.

42 Department of Health and Human Services; Suspension of Senior Volunteer Grant Program. Notwithstanding any provision of law or rule to the contrary, for the fiscal year ending June 30, 2011, the senior volunteer grant program under RSA 161-F:40 is suspended.

43 Prevention Programs. Amend RSA 170-G:4, XVI to read as follows:

XVI. Encourage cities, towns, and counties to develop and maintain prevention programs, court diversion programs, and alternative dispositions for juveniles other than placements outside of the home through the use of a formula which shall allow for the transfer of funds to cities, towns, and counties which have, or are developing, prevention programs or alternatives for juvenile care. The amount to be distributed for this program shall be not less than [4.5] 3 percent of the annual amount appropriated to the department of health and human services for placement costs. The method of distribution shall be based upon rules adopted under RSA 541-A by the commissioner. For purposes of this paragraph, prevention programs shall include programs or activities for the prevention of child abuse and neglect. Before January 1, 2011, and biennially thereafter, the department shall provide to the chairmen of the house and senate health and human services committees, and the chairmen of the house and senate finance committees a report assessing the effectiveness of the programs funded though this paragraph.

44 Department of Health and Human Services; Suspension of Residential Rate Setting Rule. Amend 2009, 144:32 to read as follows:

144:32 Department of Health and Human Services; Suspension of Residential Rate Setting Rule. Notwithstanding any provision of the law or rule to the contrary, for the biennium ending June 30, 2011, He-C 6422 relative to the residential child care facilities rate setting is suspended. The base rate for residential providers for the [biennium] state fiscal year ending June 30, [2011] 2010 shall be the rate in effect on June 30, 2009. For the state fiscal year ending June 30, 2011, the rate paid to residential providers subject to the rate setting rule as of June 30, 2009 shall be reduced by 2 percent. The base rate for the calculation of the 2 percent rate reduction shall be the rate in effect on June 30, 2009. Notwithstanding any provision of law or rule to the contrary, for state fiscal year 2011, the rate established pursuant to RSA 170-G:4, XVII for all other services and programs which are paid for by the department pursuant to RSA 169-B:40, 169-C:27, and 169-D:29 shall be reduced by 2 percent. The base rate for the calculation of the 2 percent rate reduction shall be the rate in effect on July 1, 2009.

45 Department of Health and Human Services; Direct Graduate Medical Education; Suspension. Amend 2009, 144:24 to read as follows:

144:24 Department of Health and Human Services; Direct Graduate Medical Education. The commissioner of the department of health and human services shall submit a Title XIX Medicaid state plan amendment to the federal Centers for Medicare and Medicaid Services to suspend the provision of direct graduate medical education payments to hospitals as contemplated at 42 U.S.C. section 1396a(a)(30)(A) to be effective July 1, 2009. Upon approval of the state plan amendment, and as of the effective date of the state plan amendment, any obligations for payment of direct graduate medical education are suspended until [June 30, 2011] July 1, 2011.

46 Department of Health and Human Services; Indirect Graduate Medical Education Suspension. The commissioner of the department of health and human services shall submit a Title XIX Medicaid state plan amendment to the federal Centers for Medicare and Medicaid Services to suspend the provision of indirect graduate medical education payments to hospitals effective April 1, 2010. Upon approval of the state plan amendment, and as of the effective date of the state plan amendment, any obligations for payment of indirect graduate medical education shall be suspended until July 1, 2011.

47 Department of Health and Human Services; Suspension of Catastrophic Aid Payment. Notwithstanding 2009, 144:160, the commissioner of the department of health and human services shall submit a Title XIX Medicaid state plan amendment to the federal Centers for Medicare and Medicaid Services to suspend all catastrophic aid payments to hospitals effective June 15, 2010 and continuing through June 30, 2011.

48 Department of Health and Human Services; Public Assistance; Definitions. Amend RSA 167:6, VI to read as follows:

VI. For the purposes hereof, a person shall be eligible for aid to the permanently and totally disabled who is between the ages of 18 and 64 years of age inclusive; is a resident of the state; and is disabled as defined in the federal Social Security Act, Titles II and XVI and the regulations adopted under such act, except that the minimum required duration of the impairment shall be 48 months, unless and until the department adopts a 12-month standard in accordance with RSA 167:3-j. In determining disability, the standards for “substantial gainful activity” as used in the Social Security Act shall apply, including all work incentive provisions including Impairment Related Work Expenses, Plans to Achieve Self Support, and subsidies. No person shall be eligible to receive such aid while receiving old age assistance, aid to the needy blind, or aid to families with dependent children. Notwithstanding any provision of law to the contrary, eligibility for cash assistance shall be conditioned upon the recipient filing an application for any federal disability benefits for which the individual may be entitled and pursuing any appeals available for those federal benefits. Cash assistance shall terminate upon a finding by a federal administrative law judge that the individual is medically ineligible for the federal benefits. The department may terminate cash assistance for failure to comply with the requirements of this paragraph, subject to the recipient’s right to an administrative appeal.

49 New Subdivision; Optional Local Meals and Rooms Tax. Amend RSA 78-A by inserting after section 26 the following new subdivision:

Optional Local Meals and Rooms Tax

78-A:27 Local Meals and Rooms Tax.

I. A municipality may, in accordance with the procedures under RSA 78-A:28, adopt an addition to the meals and rooms tax rate imposed under RSA 78-A:6, to be known as the local meals and rooms tax, at a rate to be established by the municipality.

II. The commissioner shall assess, collect, administer, and enforce the local meals and rooms tax in accordance with the applicable provisions of this chapter relative to the state meals and rooms tax; except that the revenue collected from the local meals and rooms tax shall, after deduction of administrative expenses, be remitted to the treasurer of the municipality imposing the local tax.

78-A:28 Procedure for Adoption and Modification of Local Meals and Rooms Tax.

I. Any town or city may adopt the provisions of RSA 78-A:27 in the following manner:

(a) In a town, other than a town that has adopted a charter pursuant to RSA 49-D, the question shall be placed on the warrant of a special or annual town meeting, by the governing body or by petition pursuant to RSA 39:3.

(b) In a city or town that has adopted a charter pursuant to RSA 49-C or RSA 49-D, the legislative body may consider and act upon the question in accordance with its normal procedures for passage of resolutions, ordinances, and other legislation. In the alternative, the legislative body of such municipality may vote to place the question on the official ballot for any regular municipal election.

II. The vote shall specify the provisions of the local meals and rooms tax, the amount of such tax, and the manner of its determination, as listed in RSA 78-A:27. If a majority of those voting on the question vote “yes,” the tax shall take effect within the town or city, on the date set by the governing body following its adoption.

III. A municipality may modify or rescind the tax provided in RSA 78-A:27 in the manner described in this section.

50 Rooms and Meals Tax; Distribution to Cities and Towns. Notwithstanding any provision of law, for the fiscal year ending June 30, 2011, the state treasurer shall reduce the total revenue distributed to cities and towns authorized by 2009, 143:1 and 2009, 144:8 by the sum of $6,091,930. The remaining funds shall be distributed to cities and towns pursuant to the formula for determining the amount of revenue returnable to cities and towns under RSA 78-A:26, I and II.

51 Meals and Rooms Tax; Definition of Hotel; Campsites. Amend the introductory paragraph of RSA 78-A:3, III to read as follows:

III. “Hotel” means an establishment which holds itself out to the public by offering sleeping accommodations for rent, whether or not the major portion of its operating receipts is derived from sleeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished room houses, boarding houses, private clubs, hostels, cottages, camps, [campsites,] chalets, barracks, dormitories, and apartments. The term does not include the following:

52 Authorization for Debt Restructuring. The state treasurer is hereby authorized to refinance all or a portion of the state’s fiscal year 2011 debt service obligations by the issuance at one time or from time to time of up to $55,000,000 aggregate principal amount of general obligation refunding bonds, which shall mature in such amounts and at such time as the state treasurer, with the approval of the governor and council, shall determine; provided that the final maturity of such bonds shall not be later than June 30, 2021. The issue of such bonds shall be subject to the same requirements and provisions of law as would then be applicable to the issue of the bonds being refunded, except as provided in this section. Such refinancing is intended to result in a general fund reduction of the required debt service for the biennium ending June 30, 2011 of approximately $40,000,000. The amount of general fund debt service so refinanced shall lapse to the general fund on or before June 30, 2011.

53 Capital Appropriation; University System of New Hampshire. Amend 2005, 259:2, I to read as follows:

I. The Knowledge Economy Education Plan (KEEP NH) documents the need for investment in university system of New Hampshire projects primarily to renovate and expand science, engineering, and technology facilities. The sum of $109,500,00 is hereby committed and appropriated to the university system of New Hampshire (USNH) for the KEEP NH plan, effective July 1, 2005 but limited to the drawdown of funds as stated in this section. The appropriation is for the following capital projects:

A. DeMeritt Hall renovation and expansion (UNH);

B. James Hall renovation and expansion (UNH);

C. Parsons Hall renovation (UNH);

D. Planning for renovation of Nesmith Hall (UNH), renovation and expansion of Physical Education Center (PSU), and conversion of former Zorn dining commons to academic building (KSC);

E. Infrastructure work on the Keene State College and Plymouth State University campuses;

F. NHPTV equipment (UNH); and

G. University Centers that would co-locate USNH and Community-Technical College System programs.

I-a. The further sum of $25,000,000 is hereby committed and appropriated to USNH, subject to the limitation on the drawdown of funds as stated in this section, for such other deferred maintenance, repair, renovation, and capital projects as may be approved by the university system board of trustees provided, however, that such projects shall not involve any of the buildings renovated or expanded with funding appropriated for the KEEP NH plan, 2001, 202:2, and paragraph I of this section, namely, at UNH: Murkland Hall, Kingsbury Hall DeMeritt Hall, James Hall, and Parsons Hall; at PSU: Boyd Hall; and at KSC: Mason Library and Science Building.

54 Capital Appropriation; University System of New Hampshire; KEEP NH. Amend 2005, 259:2, II, to read as follows:

II. The university system board of trustees will determine the timing of the projects and the specific dollar allocation to each from the above sum available, while ensuring the respective campus priorities are addressed. The board of trustees shall report on the progress of the projects in [paragraph] paragraphs I and I-a to the capital budget overview committee on a quarterly basis. The appropriation shall be nonlapsing and in addition to any other appropriation to the university system; provided, however, that the university system shall not receive actual cumulative payments from the state for such purposes of more than:

A. $4,500,000 through the biennium ending June 30, 2007.

B. $39,500,000 through the biennium ending June 30, 2009 ($35,000,000 in new authorization for the biennium).

C. [$74,500,000] $99,500,000 through the biennium ending June 30, 2011 ([$35,000,000] $60,000,000 in new authorization for the biennium).

D. [$109,500,000] $134,500,000 through the biennium ending June 30, 2013 ($35,000,000 in new authorization for the biennium).

55 Capital Budget; Bonds Authorized; University System of New Hampshire; KEEP. Amend 2005, 259:8, II to read as follows:

II. To provide funds for the appropriation made in section 2, paragraphs I, I-a, and II, the state treasurer is hereby authorized to borrow upon the credit of the state not exceeding the sum of [$109,500,000] $134,500,000 and for said purposes may issue bonds and notes in the name of and on behalf of the state of New Hampshire in accordance with RSA 6-A; provided the cumulative bonds or notes shall not be issued in excess of:

(1) $4,500,000 through the biennium ending June 30, 2007.

(2) $39,500,000 through the biennium ending June 30, 2009.

(3) [$74,500,000] $99,500,000 through the biennium ending June 30, 2011.

(4) [$109,500,000] $134,500,000 through the biennium ending June 30, 2013.

56 Tobacco Tax; Tax on Products Other than Cigarettes. Amend RSA 78:7-c to read as follows:

78:7-c Tax Imposed on Tobacco Products Other Than Cigarettes. A tax upon the retail consumer is hereby imposed on tobacco products other than cigarettes at a rate of [48.59] 65.03 percent of the wholesale sales price. The tax under this section may be rounded to the nearest cent if the commissioner determines that the amount of tax would not thereby be made materially disproportionate. No such tax is imposed on any transactions, the taxation of which by this state is prohibited by the Constitution of the United States. No such tax shall be imposed on premium cigars.

57 Applicability; Tax on Tobacco Products Other than Cigarettes. Section 56 of this act shall apply to all persons licensed under RSA 78:2. Such persons shall inventory all taxable tobacco products other than cigarettes in their possession and file a report of such inventory with the department of revenue administration on a form prescribed by the commissioner within 20 days after the effective date of this section. The tax rate effective on the effective date of this section shall apply to such inventory and the difference, if any, in the amount paid previously on such inventory and the current effective rate of tax shall be due within 90 days of the effective date of this section. The inventory form shall be treated as a tax return for the purpose of computing penalties under RSA 21-J.

58 Operating Budget; Transfer of Dedicated Funds. Notwithstanding RSA 6:12 and any other law to the contrary, for the fiscal year ending June 30, 2010, the department of administrative services shall transfer funds from the following accounts or funds maintained separately on the books of the state to the general fund in the following amounts:

Account/Fund Amount Transferred to General Fund

Statewide Public Boat Access Fund, RSA 233-A:13 $500,000

Nitrogen Oxide Emissions Reduction Fund,

RSA 125-J:13, II $90,000

Laboratory Equipment Fund, RSA 131:3-a, II $100,000

New Hampshire Hazardous Waste Cleanup Fund,

RSA 147-B:3 $100,000

Default Bench Warrant Fund, RSA 263:56-d $100,000

Fire Standards and Training and Emergency Medical

Services Fund, RSA 21-P:12-d $1,500,000

Recount Administrative and Fee Account,

RSA 660:31 $110,000

Reflectorized Plates Inventory Fund, RSA 228:25 $250,000

Education Credentialing Fund, RSA 186:11, X $250,000

Sludge Analysis Fund, RSA 485-A:4, XIV-c $25,000

Wastewater Plant Operator Certification Fund, RSA 485-A:7-a $75,000

59 Operating Budget; Lapse of Appropriation. New Hampshire Retirement System; Retirement Pension Benefit; Health Insurance. Amend 2009, 143:1, 01, 59, 59, 590510, 1052, class 064, footnote F to read as follows:

[*064 F. This appropriation shall not lapse until June 30, 2011]

60 Operating Budget. Lapse of Appropriation. Judicial Council; Contracts for Program Services. Amend 2009, 143:1, 02, 07, 070010, 1094, class 102, footnote F to read as follows:

[*102 F. This appropriation shall not lapse until June 30, 2011]

61 Department of Treasury. Lapse of Appropriation for Debt Service. Amend 2009, 143:1, 01, 38, 38, 380010, 2076, class 043, footnote F and class 044, footnote F to read as follows:

[Class Notes, 043 F. This appropriation shall not lapse until on June 30,2011.

Class Notes, 044 F. This appropriation shall not lapse until on June 30, 2011.]

62 Taxation of Interest and Dividends; Who Taxable. Amend RSA 77:3, I(b) to read as follows:

(b) Partnerships, limited liability companies, associations, and trusts, the beneficial interest in which is not represented by transferable shares, whose gross interest and dividend income from all sources exceeds $2,400 during the taxable year, but not including a qualified investment company as defined in RSA 77-A:1, XXI, or a trust comprising a part of an employee benefit plan, as defined in the Employee Retirement Income Security Act of 1974, section 3.

63 Taxation of Interest and Dividends; What Taxable. RSA 77:4, III is repealed and reenacted to read as follows:

III. Dividends, other than stock dividends paid in new stock of the partnership, limited liability company, association, or trust issuing the same, on shares in partnerships, limited liability companies, associations, or trusts the beneficial interest in which is represented by transferable shares.

64 New Sections; Taxation of Interests and Dividends; Partnerships and Limited Liability Companies. Amend RSA 77 by inserting after section 14 the following new sections:

77:14-a Partnerships and Limited Liability Companies. Partnerships and limited liability companies having a usual place of business in this state, any member of which is an inhabitant thereof, shall be subject to taxes imposed by this chapter. If any of the members of the partnership or limited liability company are not inhabitants of this state only so much of the income thereof as is proportionate to the aggregate interest of the partners or members who are inhabitants of this state in the profits of the partnership or limited liability company shall be taxed.

77:14-b Partners and Members. The tax shall be assessed on such a partnership or limited liability company by the name under which it does business, and the partners or members shall not be taxed with respect to the taxable income derived by them from such a partnership or limited liability company.

77:14-c Members of Partnership or Limited Liability Company Outside the State. An inhabitant of this state who is a member of a partnership or limited liability company having no usual place of business in this state, who receives income from such partnership or limited liability company derived from such a source that it would be taxable if received directly from such source by such partner or member, shall as to such income be subject to the taxes imposed by this chapter.

77:14-d Application of Sections. RSA 77:14-a to 14-d shall apply, so far as apt, to associations and trusts, but not to partnerships, limited liability companies, associations, and trusts the beneficial interest in which is represented by transferable shares.

65 Repeal. RSA 77:1-a, relative to definitions, is repealed.

66 Applicability. Sections 62-65 of this act shall apply to taxable periods ending on or after December 31, 2010.

67 New Chapter; Commission to Study Business Taxes Established. Amend RSA by inserting after chapter 77-E the following new chapter:

CHAPTER 77-F

COMMISSION TO STUDY BUSINESS TAXES

77-F:1 Commission to Study Business Taxes Established.

I. There is a commission established to study business taxes.

II. The members of the commission shall be as follows:

(a) Three members of the senate, appointed by the president of the senate.

(b) Four members of the house of representatives, appointed by the speaker of the house of representatives.

(c) Five members of the public appointed by the governor, representing the following groups and interests:

(1) Tax experts and accountants;

(2) Small business;

(3) Real estate, finance, and investment; and

(4) Business trade associations.

II. The commission shall study and evaluate:

(a) The present system of business taxation in New Hampshire, including but not limited to the rates and allocation among taxpayers of the business enterprise tax, the business profits tax, and the interest and dividends tax.

(b) Whether there are changes to the present system of business taxes and rates of assessment that should be considered by the legislature in order to:

(1) Ensure fairness and equity in the allocation of business taxes including among similarly situated business entities and taxpayers;

(2) Ensure clear tax laws and synchronization with federal tax laws; and

(3) Continue to provide a business tax environment that enhances the growth of jobs, income in the state, and the transition to clean and renewable energy.

(c) Safe harbors for the reasonable compensation deduction under the business profits tax, including but not limited to:

(1) Safe harbors based on the percentage of the gross selling price on the sale of business assets other than inventory;

(2) The percentage of gross revenues and the percentage of gross business profits using the independent investor return test;

(3) The federal self-employment tax; and

(4) Any other issue related to the reasonable compensation deduction.

(d) Business tax credits and deductions including, but not limited to, net operating losses.

(e) Offering tax credits to insurance companies that create new net jobs in New Hampshire.

III. The commission may solicit and receive testimony and other information from any person or organization with information or expertise relevant to the committee’s objective. State agencies shall cooperate with the commission, and provide data, information, reports, and testimony to the commission upon request.

IV. The governor shall appoint a chair from among the members. The first meeting of the commission shall be called by the chair and shall be held within 45 days of the effective date of this section. Seven members of the commission shall constitute a quorum.

V. Legislative members of the commission shall receive mileage at the legislative rate when attending meetings of the commission.

VI. The commission shall, following a public hearing on a draft final report, submit a final report on the items included in subparagraphs II(a) and (b) or before December 1, 2010, containing its findings and any recommendations for proposed legislation, to the governor, the president of the senate, the speaker of the house of representatives, the chairs of the house and senate ways and means committees, the house and senate clerks, and the state librarian.

VII. The commission shall, following a public hearing on a draft final report, submit a final report on the items included in subparagraphs II(c) and (d) or before November 1, 2012, containing its findings and any recommendations for proposed legislation, to the governor, the president of the senate, the speaker of the house of representatives, the chairs of the house and senate ways and means committees, the house and senate clerks, and the state librarian.

68 Repeal. RSA 77-F, relative to a commission to study business taxes, is repealed.

69 New Hampshire Retirement System; Employer Contributions; State Payment. Amend RSA 100-A:16, II(b)-(c) to read as follows:

(b) The contributions of each employer for benefits under the retirement system on account of group II members shall consist of a percentage of the earnable compensation of its members to be known as the “normal contribution,” and an additional amount to be known as the “accrued liability contribution;” provided that any employer, other than the state, shall pay 70 percent of such total contributions for state fiscal year 2010, and 30 percent thereof shall be paid by the state for state fiscal year 2010, and that beginning with state fiscal year 2011 any employer, other than the state, shall pay [75] 80 percent of such total contributions, and [25] 20 percent thereof shall be paid by the state, and that beginning with state fiscal year 2012, and every state fiscal year thereafter, any employer, other than the state, shall pay 65 percent of such total contributions, and 35 percent thereof shall be paid by the state; and provided that, in the case of compensation attributable to extra or special duty, the employer shall pay the full amount of such total contributions; and provided further that, in case of group II members employed by the state, the state shall pay both normal and accrued liability contributions. The rate percent of such normal contribution, including contributions on behalf of group II members whose group II creditable service is in excess of 40 years, in each instance shall be fixed on the basis of the liabilities of the system with respect to the particular members of the various member classifications as shown by actuarial valuations, except as provided in subparagraphs (h) and (i).

(c) The contributions of each employer for benefits under the retirement system on account of group I members shall consist of a percentage of the earnable compensation of its members to be known as the “normal contribution,” and an additional amount to be known as the “accrued liability contribution;” provided that, in the case of teachers, any employer, other than the state, shall pay 70 percent of such total contributions for state fiscal year 2010, and 30 percent thereof shall be paid by the state for state fiscal year 2010, and that beginning with state fiscal year 2011 any employer, other than the state, shall pay [75] 80 percent of such total contributions, and [25] 20 percent thereof shall be paid by the state, and that beginning with state fiscal year 2012, and every state fiscal year thereafter, any employer, other than the state, shall pay 65 percent of such total contributions, and 35 percent thereof shall be paid by the state; and provided further that in case of teacher members employed by the state the state shall pay both normal and accrued liability contributions. The rate percent of such normal contribution in each instance shall be fixed on the basis of the liabilities of the system with respect to the particular members of the various member classifications as shown by actuarial valuation, except as provided in subparagraphs (h) and (i).

70 Department of Agriculture; Licenses; Transfers of Animals and Birds. Amend RSA 437:3 to read as follows:

437:3 Licenses. Applications for licenses shall be made annually in writing to the department accompanied by a license fee of [$200] $350. After January 1, the license fee shall be [$100] $175. If after inspection the department finds that the premises, cages and facilities thereon meet the proper standards for health and sanitation and that their use will not result in inhumane treatment of said animals or birds, and proof is provided with the application that the zoning enforcement official of the municipality wherein such facility is to be maintained has certified that the facility conforms to the municipal zoning regulations, a license shall be issued. Licenses shall expire on June 30 following issue, and may be renewed on application to the department accompanied by a renewal fee of [$200] $350. Such licenses shall be in the form prescribed by the department, shall be publicly displayed at the premises covered by them and adjacent to animal display cages. Each such license shall be subject to revocation at any time by the department, if in the judgment of the department the conditions under which it was issued are not being maintained. Each licensee shall be inspected by an employee of the department or by a person appointed by the department no less frequently than every 6 months. Upon receipt of a written complaint alleging violation of this subdivision, the department shall investigate said complaint within a reasonable time. All license fees shall be deposited in the state treasury.

71 Lottery Commission; Report Required. The lottery commission shall submit to the governor, the president of the senate, and the speaker of the house of representatives, no later than November 15, 2010, a comprehensive report describing how it proposes to modernize and update its products within the next 5 years in order to maximize revenues in a competitive lottery environment.

72 Operating Budget; Transfer of Appropriations; Adequate Education Grants; Funds From Education Trust Fund Transferred to General Fund.

I. The commissioner of the department of administrative services is authorized to transfer up to $80,000,000 from the appropriation in account 06-56-56-560010-7550 class line 086 for fiscal year 2011 into account 06-56-56-560010-7550, class line 086 for fiscal year 2010 on or before June 30, 2010. Account 06-56-56-560010-7550, class line 079 for fiscal year 2010 shall be reduced by the same amount that is transferred into account 06-56-56-560010-7550, class line 086 for fiscal year 2010, and account 06-56-56-560010-7550, class line 079 for fiscal year 2011 shall be increased by the corresponding amount.

II. Notwithstanding RSA 198:39, any funds remaining in the education trust fund as of June 30, 2010 shall be transferred to the general fund as undesignated surplus.

73 Application; Appropriations Reductions; All State Agencies. The reductions required by this act shall be in addition to the reductions required by 2009, 143:22, I and 2009, 144:289.

74 Special School District Meetings. Notwithstanding RSA 197:2 and RSA 197:3, for the fiscal year ending June 30, 2011, a special meeting of a school district shall be held upon the majority vote of the school board only for the purpose of addressing changes in catastrophic aid funding which could affect the school district during the 2011 year.

75 Repeal. Section 74 of this act, relative to special school district meetings, is repealed.

76 Special Meeting of Towns for the Fiscal Year Ending June 30, 2011. Notwithstanding any other provision of law to the contrary, for the fiscal year ending June 30, 2011, any town, including those towns that have adopted RSA 40:13 may, by a majority vote of the governing body, call a special meeting without court approval to address any reduction in the amount of state revenue distributed to the town which could affect the town’s budget. Such meetings shall be subject to the following:

I. The governing body of such town shall post a notice, which shall include the warrant, in at least 2 public places within the political subdivision, one of which shall be on the political subdivision’s website, if such exists, at least 7 days prior to the meeting. Additional notice shall be published in a newspaper of general circulation in the political subdivision, provided that if there is no newspaper of general circulation in which notice can be published at least 7 days before the date of the meeting, public notice shall be posted in at least one additional place within the political subdivision.

II. The governing body shall hold a public hearing on the proposed warrant articles at the town meeting.

III. The governing body of any town that has adopted the provisions of RSA 40:13 may elect to hold and conduct the meeting in accordance with the provisions of RSA 39 and RSA 40 and other applicable law without regard to RSA 40:13. If the governing body elects to follow the provisions of RSA 40:13, it shall provide at least a 15-day period between the deliberative session and the vote for the purposes of proceedings under this section.

77 Repeal. Section 76 of this act, relative to the special meetings of towns, is repealed.

78 State Agencies; Supplanting General Fund Reductions With Other Funds. For the fiscal year ending June 30, 2011, any state agency may supplant general fund reductions required pursuant to this act with federal and other funds that may become available for that purpose. The department of administrative services shall report to the fiscal committee of the general court on or before July 30, 2010 detailing the use of any such funds.

79 Furloughs Required for Certain State Employees. Nonclassified and unclassified state employees shall take 12 unpaid furlough days during fiscal year 2011.

80 Reductions in Personnel Expenditures. Notwithstanding any provision of law to the contrary, for the biennium ending June 30, 2011, any reductions in personnel expenditures in an agency shall be distributed proportionately between classified and unclassified employees of such agency. Upon petition by an agency, the fiscal committee of the general court may grant an exemption from this requirement.

81 Vacant Positions; Bumping Rights; Layoffs. Amend 2009, 144:64 to read as follows:

144:64 Department of Administrative Services; Suspension of Bumping Rights.

I. The displacement of classified state employees by more senior classified state employees, or so-called bumping, pursuant to administrative rule Per 1101.02 (i) through (l) under the authority of RSA 21-I:43 by the director of the division of personnel is hereby suspended from the effective date of this section to June 30, 2011.

II. The procedure for layoffs of permanent employees pursuant to administrative rule Per 1101.02 (d), prohibiting the layoff of permanent employees while there are temporary fill-in, part-time, or probationary employees serving in the same class of position within the same division of the agency, is hereby suspended from the effective date of this section to June 30, 2011.

III. The reassignment prior to layoff of classified state employees into vacant but funded positions, pursuant to administrative rule Per 1101.02 (f) under the authority of RSA 21-I:43 by the director of the division of personnel is hereby suspended from the effective date of this section to June 30, 2011.

82 Vacant Positions; Rehiring of Laid Off State Employees. Amend 2009, 144:65, II to read as follows:

II. It is the intent of the general court that any position which becomes available in a department or establishment, as defined in RSA 9:1, shall be filled, if possible, by a state employee laid off, as defined in paragraph I, if such person is not currently employed by the state of New Hampshire and if he or she meets the minimum qualifications for the position, provided however that any position a department or establishment intends to leave vacant shall remain vacant.

83 New Section; Certain Transfers Prohibited. Amend RSA 9 by inserting after section 16-b the following new section:

9:16-c Certain Transfers Prohibited. Notwithstanding any other provision of law to the contrary, no funds shall be transferred out of any class line which is the source of payment for Medicaid providers whose reimbursement rates are set by the department of health and human services and whose rates have been reduced by the department of health and human services through the use of a budget neutrality factor, a proportionate discount factor, or any similar reduction device.

84 Department of Health and Human Services; Reduction in Appropriation. Amend 2009, 143:9, as amended by 2010, 4:3 to read as follows:

143:9 Department of Health and Human Services; Reduction in Appropriation. The department of health and human services is hereby directed to reduce state general fund appropriations from any line by [$19,559,231] $8,676,231 for the biennium ending June 30, 2011. Any direct services to New Hampshire citizens shall be excluded from these reductions unless expressly approved by the fiscal committee of the general court and the governor and council. The department shall provide a quarterly report of reductions made under this section to the fiscal committee of the general court and the governor and council.

85 Transfer of Anna Philbrook Center Residents. Notwithstanding any provision of law to the contrary:

I. The department of health and human services shall transfer all residents of the Anna Philbrook center to the F-Unit wing of New Hampshire hospital. After said transfer is complete, the department shall consider utilizing the Anna Philbrook center for office space as needed by the department, or taking steps to close the facility once vacant.

II. The department of health and human services shall utilize the I-Unit wing of the New Hampshire hospital to provide beds as necessary for adult patients displaced by the transfer of residents of the Anna Philbrook center to the F-Unit wing of New Hampshire hospital pursuant to paragraph I.

86 Shelter Care Services. For the biennium ending June 30, 2011, the department of health and human services shall continue to fund shelter care services at Midway Shelter in Bradford, Antrim Girls Shelter in Antrim, and North Country Shelter Care in Jefferson.

87 Shea Farm Transitional Housing Unit; Transfer to Tobey Building. The department of health and human services and department of corrections shall work in consultation to facilitate the transfer of the Shea Farm transitional housing unit to the Tobey building. Notwithstanding any provision of law to the contrary, all of the functions, positions, powers, duties, responsibilities, and funding for the Shea Farm transitional housing unit and the Tobey building shall be appropriately transferred to allow operation of the transitional housing unit and relocation of programs of the department of health and human services currently residing in the Tobey building. Said transfers shall include, but not be limited to, the use of existing capital and operating budget appropriations to allow for renovations to the Tobey building to ensure its appropriate use, as well as renovations to the Anna Philbrook center if the department of health and human services decides to utilize said facility for office space pursuant to section 85 of this act. The transfers provided in this section shall include all of the equipment, books, papers, and records of the departments necessary for the operation of the facilities.

88 Committee to Study the Youth Development Center and State Prison for Women.

I. There is established a committee to study the transfer of populations of the youth development center and the state prison for women.

II. The members of the committee shall be as follows:

(a) Three members of the house of representatives, appointed by the speaker of the house of representatives.

(b) Two members of the senate, appointed by the president of the senate.

III. Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee.

IV. The committee shall study the transfer of the population of the youth development center and the transfer of the population of the state prison for women. The committee shall also determine all statutory or administrative rule changes that will be necessary to effectuate said transfers.

V. The members of the study committee shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first-named senate member. The first meeting of the committee shall be held within 45 days of the effective date of this section. Three members of the committee shall constitute a quorum.

VI. The committee shall report its findings and any recommendations for proposed legislation to the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library on or before November 1, 2010.

89 Fine Revenues. Notwithstanding the provisions of RSA 262:44, the state treasurer shall deposit into the general fund $185,000 for fiscal year 2010 and $760,000 for fiscal year 2011 from fine revenues received under RSA 262:44, I.

90 New Chapter; Electricity Generation Tax. Amend RSA by inserting after chapter 83-F the following new chapter:

CHAPTER 83-G

ELECTRICITY GENERATION TAX

83-G:1 Definitions. In this chapter:

I. “Commissioner” means the commissioner of the department of revenue administration.

II. “Department” means the department of revenue administration.

III. “Taxable month” means a calendar month in which electricity is generated.

IV. “Taxpayer” means any person generating electricity in this state, except for:

(a) An “eligible customer generator” as defined in RSA 362-A:1-a, II-b;

(b) A person generating electricity produced by wind energy, geothermal energy, hydrogen derived from biomass fuels or methane gas, ocean thermal, wave, current, or tidal energy, methane gas, biomass technologies, solar technologies, or hydroelectric energy, or that uses as its primary fuel source solid waste as defined in RSA 149-M:4; or

(c) A person generating electricity exclusively in a manner that the electricity generated is not interconnected to the electric distribution grid.

83-G:2 Imposition of Tax. Each taxpayer is liable for a tax of $.00055 per kilowatt hour of electricity generated within the state.

83-G:3 Collection of Tax. Every taxpayer shall collect and monthly remit the tax to the state as provided in RSA 83-G:4.

83-G:4 Tax Returns.

I. Except as provided in this section, on or before the fifteenth day of each second month following a taxable month, each taxpayer shall make a return to the department for the taxable month on a form prescribed by the department.

II. Any taxpayer who ceases to engage in generating electricity, and is thereby not responsible for filing returns under this chapter, shall file a final return with the department not more than one month after discontinuing such activity. This requirement shall apply notwithstanding any other provision of this chapter regarding the time within which to file a return.

III. If the commissioner finds that the information required for the making of an accurate return cannot reasonably be compiled by a taxpayer within one month and 15 days after the close of the taxable month for which a return is to be made, the commissioner may grant an extension of time for the filing of such return. Any such extension shall be granted for a period not to exceed 31 calendar days. The granting of such extension may be conditioned upon the payment by the taxpayer of an amount of money equal to the amount estimated by the commissioner to be due with the return when filed under extension. All such estimated payments shall be credited against the taxpayer’s liabilities under this chapter.

IV. The taxpayer shall pay to the department the amount of tax imposed by this chapter at the time it makes a return.

83-G:5 Exemptions.

I. It is in the public interest to foster the generation of electricity from renewable energy sources and from small scale distributed energy resources and to encourage waste reduction.

II. Electricity generated from the following sources shall not be subject to taxation under this chapter:

(a) An “eligible customer generator” as defined in RSA 362-A:1-a, II-b;

(b) Energy generated by wind energy, geothermal energy, hydrogen derived from biomass fuels or methane gas, ocean thermal, wave, current, or tidal energy, methane gas, biomass technologies, solar technologies, or hydroelectric energy, or that uses as its primary fuel source solid waste as defined in RSA 149-M:4; or

(c) Electricity generated which is not interconnected to the electric distribution grid.

83-G:6 Instruments, Books, Records, Papers, and Other Documents.

I. Every taxpayer shall provide and keep the necessary instruments and records to show the amount expressed in kilowatt hours of electricity generated by such person.

II. Every taxpayer required to file or actually filing under this chapter shall keep books, records, papers, and other documents which are adequate to reflect the information required by this chapter to be reported to the department by the filing of timely returns with the department.

III. All instruments, books, records, and other papers and documents required to be kept by this chapter shall, at all times during business hours of the day, be subject to inspection by the department.

83-G:7 Additional Returns. When the commissioner has reason to believe that a taxpayer has failed to file a return or to include any part of the total kilowatt hours electricity generated in a filed return, the commissioner may require the taxpayer to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the taxpayer of any penalty for failure to make a correct original return, or relieve such person from liability for interest imposed under RSA 21-J:28 or for any other additional charges imposed by the commissioner. This section shall not be construed to modify or extend the statute of limitations provided in RSA 21-J:29.

83-G:8 Administration; Rulemaking.

I. The commissioner shall collect the taxes imposed under this chapter, interest on tax, additions to tax, and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter.

II. The commissioner shall adopt rules, under RSA 541-A, relative to:

(a) The form of the return and the data which it must contain for the correct computation of the number of kilowatt hours of electricity generated in this state and the tax assessed.

(b) The administration of the electricity generation tax.

(c) The recovery of any tax, interest on tax, additions to tax, or penalties imposed by RSA 83-G or RSA 21-J.

83-G:9 Tax Sales. The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

83-G:10 Severability. If any provision of this chapter or the application thereof to any person or circumstance is held to be invalid, the invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.

91 Reference Change. Amend RSA 21-J:31 to read as follows:

21-J:31 Penalty for Failure to File. Any taxpayer who fails to file a return when due, unless an extension has been granted by the department, shall pay a penalty equal to 5 percent of the amount of the tax due or $10, whichever is greater, for each month or part of a month during which the return remains unfiled. The total amount of any penalty shall not, however, exceed 25 percent of the amount of the tax due or $50, whichever is greater. This penalty shall not be applied in any case in which a return is filed within the extended filing period as provided in RSA 77:18-b, RSA 77-A:9, RSA 77-E:8, RSA [83-C:6, RSA 83-E:5] 83-G:4, RSA 84-A:7, or RSA 84-C:7, or the failure to file was due to reasonable cause and not willful neglect of the taxpayer. The amount of the penalty is determined by applying the percentages specified to the net amount of any tax due after crediting any timely payments made through estimating or other means.

92 Reference Change. Amend RSA 21-J:33-a, I to read as follows:

I. If there is a substantial understatement of tax imposed under RSA 77, RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A [or RSA 83-C], or RSA [83-E] 83-G, for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.

93 Repeal. RSA 83-E, relative to the electricity consumption tax, is repealed.

94 Insurance Premium Tax. Amend RSA 400-A:32, I(a) to read as follows:

I.(a) Every insurer shall pay to the insurance commissioner [a tax] upon such net premiums, for lines of business written, as set forth in the report filed pursuant to RSA 400-A:31, I, less estimated payments made in accordance with RSA 400-A:32, II, [as follows:

(1) Effective July 1, 2007, a tax of 1.75 percent for all lines of business written pursuant to RSA 401:1, I-III and V-VIII, and RSA 401:1-a, I and II;

(2) Effective January 1, 2009, a tax of 1.50 percent for all lines of business written pursuant to RSA 401:1, I-III and V-VIII, and RSA 401:1-a, I and II;

(3) Effective January 1, 2010, a tax of 1.25 percent for all lines of business written pursuant to RSA 401:1, I-III and V-VIII, and RSA 401:1-a, I and II; and

(4) Effective January 1, 2011, a tax of one percent for all lines of business written pursuant to RSA 401:1, I-III and V-VIII, and RSA 401:1-a, I and II.

(5) ] a tax of 2 percent for all lines of business written pursuant to RSA 401:1, [IV,] including, but not limited to, insurers licensed pursuant to RSA 420-A, RSA 420-B, and RSA 420-F.

95 Applicability. The provisions of RSA 400-A:32, I(a) as amended by section 94 of this act shall apply to tax periods of authorized insurers beginning after June 30, 2009. Any additional premium tax liability due to the amendment to RSA 400-A:32, I(c) by section 94 of this act shall be paid in full to the insurance commissioner by June 15, 2010.

96 Taxation of Transfers of Certain Estates. RSA 87:1 is repealed and reenacted to read as follows:

87:1 Tax Imposed; Exemption.

I. An estate tax is hereby imposed upon the transfer of the estate of every decedent leaving a taxable estate for which the gross value after allowable deductions, as defined by the Internal Revenue Code of 1986, is greater than $2,000,000, and who has property within this state.

II. The first $2,000,000 of the gross value of the decedent’s estate shall be exempt from the estate tax.

III. The amount of the New Hampshire estate tax shall be equal to 8 percent of the gross value of the portion of the decedent’s taxable estate that exceeds the exemption in paragraph II.

IV. If only a portion of the decedent’s estate is located in this state, the tax shall be determined as follows:

(a) For a decedent who, at the time of death, was a resident of this state, the New Hampshire estate tax shall be reduced by an amount determined by multiplying the entire amount of the tax by the percentage which the gross value of the real and tangible property portion of the decedent’s estate located outside of this state bears to the gross value of the entire estate.

(b) For a decedent who, at the time of death, was not a resident of this state, the New Hampshire estate tax shall be determined by multiplying the entire amount of the tax by the percentage which the gross value of the real and tangible property portion of the decedent’s estate located in this state bears to the gross value of the entire estate.

97 Authority to Audit. Amend RSA 87:36, II to read as follows:

II. The department may, on its own motion, undertake such an audit upon written notice to the executor, administrator, or legatee within the statute of limitations as provided in RSA 21-J:29[, except that where a change is reported as provided in RSA 87:10, such notice shall be provided within 6 months of the receipt of such amended return].

98 Repeal. The following are repealed:

I. RSA 87:7, relative to intent of chapter.

II. RSA 87:9, relative to chapter void, when.

III. RSA 87:10, relative to adjustments.

99 Documentation of Marriages; Marriage License Fee. Amend RSA 457:29 to read as follows:

457:29 Marriage License Fee. The fee for the marriage license shall be [$45] $50 to be paid by the parties entering into the marriage. The clerk shall forward $38 from each fee to the department of health and human services for the purposes of RSA 173-B:15, and $5 to the state treasurer for deposit in the general fund. The clerk shall retain the remaining $7 as the fee for making the records of notice, issuing the certificate of marriage, and forwarding the [$38] $43 portion of the marriage license fee.

100 Fees for Copies, Verifications, and Amendments to Vital Records. Amend RSA 5-C:10, I-II to read as follows:

I. A town clerk or the registrar shall be paid in advance, by any person requesting any copy or verification as provided in RSA 5-C:9, the sum of [$12] $20 for making a search, which sum shall include payment for the issuance of such copy or verification, and [$8] $10 for each subsequent copy, provided that the fee to town clerks for examination of documents and issuance of a delayed birth certificate shall be $25.

II. The town clerk shall forward $8 of each search fee collected by the clerk under this section to the department of state for deposit in the vital records improvement fund established under RSA 5-C:15, $8 to the state treasurer for deposit in the general fund, and shall retain the remaining $4 as the clerk’s fee for issuing such a copy. For subsequent copies issued at the same time, the town clerk shall forward $5 of the fee collected for each subsequent copy under this section to the department for deposit in the vital records improvement fund established under RSA 5-C:15, $2 to the state treasurer for deposit in the general fund, and [the town clerk] shall retain the remaining $3 as the clerk’s fee for issuing such a copy. The town clerk shall retain the $25 fee for a delayed birth certificate as the clerk’s fee for examining documents and issuing the delayed birth certificate. Fees collected by the registrar shall be forwarded to the state treasurer for deposit into the vital records improvement fund established under RSA 5-C:15.

101 Prohibition on Delay of Payment or Expenditure. For the fiscal years ending June 30, 2010 and June 30, 2011, no department as defined in RSA 9:1 shall delay a payment or expenditure from one fiscal year to the subsequent fiscal year solely for the purpose of generating an unexpended balance that would lapse in the preceding year.

102 Appropriations and Charges. In addition to any other sums appropriated for the fiscal year ending June 30, 2011, the following appropriations and charges are hereby authorized for the following departments and agencies. Said appropriations shall be a charge against the funds as specified in the individual appropriation:

1-14 Department of Administrative Services

01-14-14-1400-1042 Commissioner - Administration

01-14-14-1400-1042 020 Current Expenses General Funds ($1,000)

01-14-14-1400-1042 030 Equipment New/Replacement General Funds ($500)

01-14-14-1400-1042 080 Out-of-State Travel General Funds ($1,000)

01-14-14-1410-1044 Personnel Admin - Support

01-14-14-1410-1044 020 Current Expenses General Funds ($7,500)

01-14-14-1405-1310 Bureau of Accounting

01-14-14-1405-1310 030 Equipment New/Replacement General Funds ($250)

01-14-14-1405-1310 066 Employee Training General Funds ($1,450)

01-14-14-1405-1330 Financial Reporting

01-14-14-1405-1330 070 In-State Travel General Funds ($150)

01-14-14-1405-1330 080 Out-of-State Travel General Funds ($1,000)

01-14-14-1400-1350 Budget Office

01-14-14-1400-1350 080 Out-of-State Travel General Funds ($1,000)

01-14-14-1400-1360 Business Office

01-14-14-1400-1360 020 Current Expenses General Funds ($500)

01-14-14-1420-1370 Financial Data Management

01-14-14-1420-1370 037 Technology - Hardware General Funds ($25,352)

01-14-14-1420-1370 046 Consultants (non-benefited) General Funds ($30,000)

01-14-14-1400-1375 Risk Management Unit

01-14-14-1400-1375 020 Current Expenses General Funds ($500)

01-14-14-1400-1375 030 Equipment New/Replacement General Funds ($250)

01-14-14-1400-1375 080 Out-of-State Travel General Funds ($1,000)

01-14-14-1415-1440 Plant & Property Administration

01-14-14-1415-1440 070 In-State Travel General Funds ($250)

01-14-14-1415-1440 080 Out-of-State Travel General Funds ($1,450)

01-14-14-1410-1442 Employee Relations

01-14-14-1410-1442 020 Current Expenses General Funds ($600)

01-14-14-1415-2040 General Services

0.1-14-14-1415-2040 023 Heat, Electricity & Water General Funds ($50,000)

01-14-14-1415-2040 080 Out-of-State Travel General Funds ($184)

01-14-14-1415-2042 Bureau Facilities and Assets

Management

01-14-14-1415-2042 030 Equipment New/Replacement General Funds ($5,300)

01-14-14-1415-2045 Bureau of Court Facilities

01-14-14-1415-2045 023 Heat, Electricity & Water Other Funds ($125,000)

01-14-14-1415-2045 047 Own Forces Maintenance - Building &

Grounds Other Funds ($6,500)

01-14-14-1415-2045 070 In-State Travel Other Funds ($5,000)

01-14-14-1415-2045 201 Sheriff’s Reimbursement General Funds ($100,000)

01-14-14-1415-2083 M-S Building

01-14-14-1415-2083 020 Current Expenses General Funds ($10,000)

01-14-14-1415-2083 023 Heat, Electricity & Water General Funds ($25,000)

01-14-14-1415-2083 030 Equipment New/Replacement General Funds ($900)

01-14-14-1415-2083 070 In-State Travel General Funds ($500)

01-14-14-1415-2091 Public Works Bureau

01-14-14-1415-2091 020 Current Expenses General Funds ($5,000)

01-14-14-1415-2091 030 Equipment New/Replacement General Funds ($1,000)

01-14-14-1415-2091 070 In-State Travel General Funds ($7,500)

01-14-14-1415-2098 Dept. Of Justice Building

01-14-14-1415-2098 023 Heat, Electricity & Water General Funds ($15,000)

01-14-14-1415-2098 030 Equipment New/Replacement General Funds ($1,000)

01-14-14-1415-2099 Upham Walker Building

01-14-14-1415-2099 023 Heat, Electricity & Water General Funds ($5,000)

01-14-14-1415-5320 Lakes Region Campus

01-14-14-1415-5320 070 In-State Travel General Funds ($300)

01-14-14-1400-1356 Retirees Health

01-14-14-1400-1356 046 Consultants (Non-benefited) General Funds ($7,790)

01-14-14-1400-1356 100 Prescription Drug Expenditures General Funds ($1,423,300)

01-14-14-1400-1356 101 Medical Payments To Providers General Funds ($1,010,800)

01-14-14-1400-1356 102 Contracts for Program Services General Funds ($108,110)

01-34 Department of Cultural Resources

01-34-34-3420-3420 Office of Preservation

01-34-34-3420-3420 010 Personal Services - Permanent Classified General Funds ($38,560)

01-34-34-3420-3420 060 Benefits General Funds ($31,614)

01-34-34-3420-3441 Federal Preservation Programs

01-34-34-3420-3441 010 Personal Services - Permanent Classified Federal Funds $38,560

01-34-34-3420-3441 060 Benefits Federal Funds $31,614

01-34-34-3405-7000 Central Library Services

01-34-34-3405-7000 010 Personal Services - Permanent Classified General Funds ($115,595)

01-34-34-3405-7000 060 Benefits General Funds ($44,512)

01-34-34-3410-1250 State Arts Development

01-34-34-3410-1250 011 Personal Services - Unclassified General Funds ($32,561)

01-34-34-3410-1250 060 Benefits General Funds ($12,469)

01-84 Dept of Revenue Administration

01-84-84-8400-7884 Administration

01-84-84-8400-7884 070 In-State Travel General Funds ($50,000)

01-84-84-8405-1301 Audit Division

01-84-84-8405-1301 010 Personal Services - Permanent Classified General Funds ($319,665)

01-84-84-8405-1301 060 Benefits General Funds ($180,391)

01-84-84-8405-1401 Collections Division

01-84-84-8405-1401 010 Personal Services - Permanent Classified General Funds ($47,981)

01-84-84-8405-1401 060 Benefits General Funds ($24,135)

01-84-84-8405-1501 Documents Processing Division

01-84-84-8405-1501 010 Personal Services - Permanent Classified General Funds ($126,805)

01-84-84-8405-1501 012 Personal Services - Unclassified General Funds ($70,853)

01-84-84-8405-1501 045 Personal Services (Non-Benefited) General Funds ($30,000)

01-84-84-8405-1501 060 Benefits General Funds ($126,972)

01-84-84-8410-5413 Appraisal Services

01-84-84-8410-5413 010 Personal Services - Permanent Classified General Funds ($33,291)

01-84-84-8410-5413 060 Benefits General Funds ($14,258)

01-28 Real Estate Commission

01-28-28-2800-2054 Real Estate Comm Admin

01-28-28-2800-2054 010 Personal Services- Permanent Classified General Funds ($11,000)

01-28-28-2800-2054 104 Certification Expense General Funds ($27,000)

01-29 Real Estate Appraiser Board

01-29-29-2923-1140 Real Estate Appraiser Board Admin

01-29-29-2923-1140 060 Benefits General Funds ($7,155)

01-51 Board of Accountancy

01-51-51-5100-2115 Board of Accountancy Admin

01-51-51-5100-2115 020 Current Expenses General Funds ($8,000)

01-51-51-5100-2115 046 Consultants (Non-benefited) General Funds ($4,100)

01-31 Joint Board

01-31-31-3100-2250 Joint Board Admin

01-31-31-3100-2250 010 Personal Services- Permanent Classified General Funds ($33,840)

01-31-31-3100-2250 060 Benefits General Funds ($23,561)

01-39 Board of Manufactured Housing

01-39-39-3923-4423 Board of Manufactured Housing

01-39-39-3923-4423 020 Current Expense General Funds ($1,451)

01-39-39-3923-4423 070 In-State Travel General Funds ($260)

01-05 Executive Council

01-05-05-0520-1001 Executive Council

01-05-05-0520-1001 012 Personal Services - Unclassified General Funds ($300)

01-05-05-0520-1001 020 Current Expense General Funds ($2,180)

01-05-05-0520-1001 027 Transfers to DoIT General Funds ($500)

01-05-05-0520-1001 030 Equipment General Funds ($600)

01-05-05-0520-1001 080 Out-of-State Travel General Funds ($1,215)

01-02 Executive Office

01-02-02-0200 Executive Office

01-02-02-0200-1036 Office of the Governor

01-02-02-0200-1036 Personal Services/Current

Expenses/Benefits General Funds ($75,665)

01-02-02-0205 Governor's Commission on Disability

01-02-02-0205-1004 Commission on Disability

01-02-02-0205-1004 011 Personal Services - Unclassified General Funds ($31,237)

01-02-02-0205-1006 020 Current Expenses General Funds ($500)

01-02-02-0205-1004 026 Organizational Dues General Funds ($100)

01-02-02-0205-1006 030 Equipment General Funds ($500)

01-02-02-0205-1006 046 Consultants (Non-Benefited) General Funds ($750)

01-02-02-0205-1004 060 Benefits General Funds ($4,881)

01-02-02-0205-1006 070 In-State Travel General Funds ($1,500)

01-02-02-0205-1006 080 Out-of-State General Funds ($559)

01-02-02-0205-1004 230 Interpreter Services General Funds ($2,000)

01-02-02-0240 Office of Energy and Planning

Administration

01-02-02-0240-6400

01-02-02-0240-6400 010 Personal Services- Permanent Classified General Funds ($21,204)

01-02-02-0240-6400 016 Personal Services - Non-Classified General Funds ($12,659)

01-02-02-0240-6400 046 Consultants (Non-Benefited) General Funds ($10,000)

01-02-02-0240-6400 060 Benefits General Funds ($6,942)

01-02-02-0240-6400 068 Remuneration General Funds ($18,607)

01-02-02-0240-6570 Municipal/Regional Assistance

01-02-02-0240-6570 010 Personal Services- Permanent Classified General Funds ($2,150)

01-02-02-0240-6570 060 Benefits General Funds ($332)

01-02-02-0240-6570 073 Grants - Non Federal General Funds ($30,000)

01-02-02-0240-4096 Connecticut River Valley

01-02-02-0240-4096 068 Remuneration General Funds ($26,136)

01-02-02-0240-8114 Unemployment Compensation

01-02-02-0240-8114 061 Unemployment Compensation General Funds ($5,000)

02-12 Adjutant General Department

02-12-12-1200-2220 Administration and Armories

02-12-12-1200-2220 010 Personal Services- Permanent Classified General Funds ($89,318)

02-12-12-1200-2220 020 Current Expense General Funds ($15,000)

02-12-12-1200-2220 022 Rents & Leases Other than State General Funds ($6,853)

02-12-12-1200-2220 060 Benefits General Funds ($63,308)

02-12-12-1200-2233 Air National Guard MNT/OPER

02-12-12-1200-2233 020 Current Expenses General Funds ($5,000)

02-12-12-1200-2233 020 Current Expenses Federal Funds ($15,000)

02-12-12-1200-2233 023 Heat, Electricity, & Water General Funds ($5,000)

02-12-12-1200-2233 023 Heat, Electricity, & Water Federal Funds ($15,000)

02-12-12-1200-2233 047 Own Forces Maintenance - Building &

Grounds General Funds ($5,000)

02-12-12-1200-2233 047 Own Forces Maintenance - Building &

Grounds Federal Funds ($15,000)

02-12-12-1200-2240 Army and State 50/50

02-12-12-1200-2240 023 Heat, Electricity, & Water General Funds ($45,000)

02-12-12-1200-2240 023 Heat, Electricity, & Water Federal Funds ($45,000)

02-12-12-1200-2240 103 Contracts for Operational Services General Funds ($88,374)

02-12-12-1200-2240 103 Contracts for Operational Services Federal Funds ($88,374)

02-12-12-1210-2260 NH State Veterans Cemetery Operations

02-12-12-1210-2260 050 Personal Services - Temporary/Appointed General Funds ($15,000)

02-12-12-1210-2260 060 Benefits General Funds ($1,147)

02-18 Department of Agriculture, Markets &

Food

02-18-18-1825-2705 Animal Population Control

02-18-18-1825-2705 010 Personal Services- Permanent Classified General Funds ($30,888)

02-18-18-1825-2705 060 Benefits General Funds ($30,098)

02-18-18-1830-2137 Pesticide Regulation

02-18-18-1830-2137 060 Benefits General Funds ($31,626)

02-18-18-1830-2137 060 Benefits Other Funds $31,626

02-18-18-1805-2133 Division of Weights & Measures

02-18-18-1805-2133 018 Overtime General Funds ($31,041)

02-18-19-1900-7883 Board of Veterinary Medicine

02-18-19-1900-7883 010 Personal Services- Permanent Classified General Funds ($9,688)

02-18-19-1900-7883 060 Benefits General Funds ($5,677)

02-20 Department of Justice

02-20-20-2000-2601 Attorney General

02-20-20-2000-2601 010 Personal Services- Permanent Classified General Funds ($89,379)

02-20-20-2000-2601 060 Benefits General Funds ($32,799)

02-20-20-2005-2610 Criminal Bureau

02-20-20-2005-2610 010 Personal Services- Permanent Classified General Funds ($124,374)

02-20-20-2005-2610 060 Benefits General Funds ($63,229)

02-20-20-2005-2610 010 Personal Services- Permanent Classified Federal Funds $92,428

02-20-20-2005-2610 060 Benefits Federal Funds $42,264

02-20-20-2005-2611 Consumer Bureau

02-20-20-2005-2611 010 Personal Services- Permanent Classified General Funds ($39,990)

02-20-20-2005-2611 014 Personal Services- Unclassified General Funds ($68,092)

02-20-20-2005-2611 060 Benefits General Funds ($43,025)

02-20-20-2005-2611 010 Personal Services- Permanent Classified Other Funds $39,990

02-20-20-2005-2611 014 Personal Services- Unclassified Other Funds $68,092

02-20-20-2005-2611 060 Benefits Other Funds $43,025

02-20-20-2010-2620 Civil Bureau

02-20-20-2010-2620 010 Personal Services- Permanent Classified General Funds ($47,310)

02-20-20-2010-2620 013 Personal Services- Unclassified General Funds ($172,374)

02-20-20-2010-2620 060 Benefits General Funds ($106,062)

02-73 Public Employee Labor Relations Board

02-73-73-7300-2066 Public Employee Labor Relations Board

02-73-73-7300-2066 010 Personal Services- Permanent Classified General Funds ($14,936)

02-73-73-7300-2066 020 Current Expenses General Funds ($1,500)

02-73-73-7300-2066 026 Organizational Dues General Funds ($115)

02-73-73-7300-2066 046 Consultants (Non-Benefited) General Funds ($1,200)

02-73-73-7300-2066 050 Personal Services- Temporary/Appointed General Funds ($4,500)

02-73-73-7300-2066 070 In-State Travel General Funds ($250)

02-86 Racing & Charitable Gaming Commission

02-86-86-8600-2210 Racing & Charitable Gaming Commission

02-86-86-8600-2210 018 Overtime General Funds ($5,000)

02-86-86-8600-2210 019 Holiday Pay General Funds ($1,000)

02-86-86-8600-2210 020 Current Expenses General Funds ($15,000)

02-86-86-8600-2210 024 Maintenance Other than Building &

Grounds General Funds ($500)

02-86-86-8600-2210 059 Full-Time Temporary General Funds ($20,000)

02-86-86-8600-2210 060 Benefits General Funds ($10,000)

02-86-86-8600-2210 070 In-State Travel General Funds ($5,000)

02-26 Department of Labor

02-26-26-2605-6100 Inspection Division

02-26-26-2605-6100 010 Personal Services- Permanent Classified General Funds ($57,826)

02-26-26-2605-6100 060 Benefits General Funds ($50,174)

02-77 Liquor Commission

02-77-77-7705-7878 Enforcement

02-77-77-7705-7878 18 Overtime Other Funds ($60,000)

02-77-77-7705-7878 30 Equipment New/Replacement Other Funds ($70,000)

02-77-77-7705-1021 Licensing

02-77-77-7705-1021 22 Rents & Leases Other Than State Other Funds ($40,000)

02-77-77-7710-1023 Financial Administration

02-77-77-7710-1023 22 Rents & Leases Other Than State Other Funds ($110,000)

02-77-77-7715-1024 Merchandising - Administration

02-77-77-7715-1024 46 Consultants (Non-Benefited) Other Funds ($225,000)

02-46 Department of Corrections

02-46-46-4650-8236 Pharmacy

02-46-46-4650-8236 070 In-State travel General Funds ($1,601)

02-46-46-4650-8236 100 Prescription Drug Expenditures General Funds ($750,000)

02-46-46-4600-7101 Commissioner's Office

02-46-46-4600-7101 020 Current Expenses General Funds ($15,000)

02-46-46-4600-7101 066 Employee Training General Funds ($15,000)

02-46-46-4600-7101 070 In-State travel General Funds ($1,722)

02-46-46-4660-7111 NH State Prison for Women

02-46-46-4660-7111 020 Current Expenses General Funds ($10,000)

02-46-46-4660-7111 023 Heat, Electricity & Water General Funds ($11,493)

02-46-46-4660-7111 047 Own Forces Maintenance - Building &

Grounds General Funds ($2,000)

02-46-46-4660-7111 048 Contractual Maintenance - Building &

Grounds General Funds ($3,000)

02-46-46-4660-7111 068 Remuneration General Funds ($12,497)

02-46-46-4660-7111 070 In-State travel General Funds ($3,257)

02-46-46-4660-7111 102 Contracts For Program Services General Funds ($242,000)

02-46-46-4650-5833 Secured Psych Unit (SPU)

02-46-46-4650-5833 020 Current Expenses General Funds ($5,000)

02-46-46-4650-5833 024 Maintenance Other Than Building &

Grounds General Funds ($1,000)

02-46-46-4650-5833 047 Own Forces Maintenance - Building &

Grounds General Funds ($5,000)

02-46-46-4650-5833 068 Remuneration General Funds ($4,507)

02-46-46-4650-5833 070 In-State travel General Funds ($1,831)

02-46-46-4630-7103 NHSP/M - Kitchen

02-46-46-4630-7103 020 Current Expenses General Funds ($10,000)

02-46-46-4630-7103 024 Maintenance Other Than Building &

Grounds General Funds ($2,000)

02-46-46-4630-7108 NHSP/M - Warehouse

02-46-46-4630-7108 020 Current Expenses General Funds ($40,000)

02-46-46-4630-7108 070 In-State travel General Funds ($217)

02-46-46-4630-7113 NHSP/M - Admin

02-46-46-4630-7113 020 Current Expenses General Funds ($10,000)

02-46-46-4630-7113 024 Maintenance Other Than Building &

Grounds General Funds ($1,000)

02-46-46-4630-7113 070 In-State travel General Funds ($25,727)

02-46-46-4630-7120 NHSP/M - Security

02-46-46-4630-7120 020 Current Expenses General Funds ($10,000)

02-46-46-4630-7120 068 Remuneration General Funds ($150,173)

02-46-46-4630-7140 NHSP/M - Maintenance

02-46-46-4630-7140 020 Current Expenses General Funds ($40,000)

02-46-46-4630-7140 023 Heat, Electricity & Water General Funds ($158,914)

02-46-46-4630-7140 047 Own Forces Maintenance - Building &

Grounds General Funds ($10,000)

02-46-46-4630-7140 070 In-State travel General Funds ($3,257)

02-46-46-4600-7170 Parole Board

02-46-46-4600-7170 020 Current Expenses General Funds ($5,000)

02-46-46-4600-7170 068 Remuneration General Funds ($200)

02-46-46-4600-7170 070 In-State travel General Funds ($9,874)

02-46-46-4650-8231 Mental Health

02-46-46-4650-8231 020 Current Expenses General Funds ($1,000)

02-46-46-4650-8231 070 In-State travel General Funds ($2,569)

02-46-46-4650-8235 Residential Treatment Unit (RTU)

02-46-46-4650-8235 020 Current Expenses General Funds ($5,000)

02-46-46-4650-8235 070 In-State travel General Funds ($2,910)

02-46-46-4610-8300 Financial Services

02-46-46-4610-8300 020 Current Expenses General Funds ($1,000)

02-46-46-4610-8300 070 In-State travel General Funds ($286)

02-46-46-4640-8302 Field Services

02-46-46-4640-8302 020 Current Expenses General Funds ($10,000)

02-46-46-4640-8302 023 Heat, Electricity & Water General Funds ($1,562)

02-46-46-4640-8302 047 Own Forces Maintenance - Building &

Grounds General Funds ($2,000)

02-46-46-4640-8302 070 In-State travel General Funds ($90,733)

02-46-46-4600-8360 Training

02-46-46-4600-8360 020 Current Expenses General Funds ($2,000)

02-46-46-4600-8360 070 In-State travel General Funds ($1,329)

02-46-46-4645-7874 Calumet House

02-46-46-4645-7874 023 Heat, Electricity & Water General Funds ($2,455)

02-46-46-4645-7874 024 Maintenance Other Than Building &

Grounds General Funds ($2,000)

02-46-46-4645-7874 070 In-State travel General Funds ($1,086)

02-46-46-4650-8234 Medical - Dental

02-46-46-4650-8234 024 Maintenance Other Than Building &

Grounds General Funds ($3,000)

02-46-46-4650-8234 070 In-State travel General Funds ($11,326)

02-46-46-4645-5172 Shea Farm

02-46-46-4645-5172 023 Heat, Electricity & Water General Funds ($2,947)

02-46-46-4645-5172 048 Contractual Maintenance - Building &

Grounds General Funds ($6,000)

02-46-46-4645-7107 North End House

02-46-46-4645-7107 070 In-State travel General Funds ($543)

02-46-46-4600-8301 Human Resources

02-46-46-4600-8301 070 In-State travel General Funds ($615)

02-76 NH Commission for Human Rights

02-76-76-7600-7882 NH Commission for Human Rights

02-76-76-7600-7882 020 Current Expenses General Funds ($2,175)

02-76-76-7600-7882 020 Current Expenses Federal Funds ($458)

02-76-76-7600-7882 038 Technology - Software General Funds ($2,557)

02-76-76-7600-7882 038 Technology - Software Federal Funds ($539)

02-76-76-7600-7882 050 Personal Services- Temporary/Appointed General Funds ($1,638)

02-76-76-7600-7882 050 Personal Services- Temporary/Appointed Federal Funds ($345)

02-76-76-7600-7882 057 Books, Periodicals, Subscriptions General Funds ($1,922)

02-76-76-7600-7882 057 Books, Periodicals, Subscriptions Federal Funds ($405)

02-76-76-7600-7882 066 Employee Training General Funds ($814)

02-76-76-7600-7882 066 Employee Training Federal Funds ($171)

02-76-76-7600-7882 068 Remuneration General Funds ($826)

02-76-76-7600-7882 068 Remuneration Federal Funds ($174)

02-76-76-7600-7882 070 In-State Travel General Funds ($1,264)

02-76-76-7600-7882 070 In-State Travel Federal Funds ($266)

02-76-76-7600-7882 103 Contracts for Operational Services General Funds ($25)

02-76-76-7600-7882 103 Contracts for Operational Services Federal Funds ($5)

03-35 Department of Resources and Economic

Development

03-35-35-3500-3400 Office of the Commissioner

03-35-35-3500-3400 040 Indirect Costs General Funds ($1,657)

03-35-35-3500-3401 Design Development-Maintenance

03-35-35-3500-3401 010 Personal Services- Permanent Classified General Funds ($36,025)

03-35-35-3500-3401 010 Personal Services- Permanent Classified Other Funds ($41,782)

03-35-35-3500-3401 060 Benefits General Funds ($14,395)

03-35-35-3500-3401 060 Benefits Other Funds ($16,694)

03-35-35-3500-3402 Bureau Of Historic Sites

03-35-35-3500-3402 070 In-State Travel General Funds ($500)

03-35-35-3510-3500 Forest And Lands/Adm.

03-35-35-3510-3500 045 Personal Services (Non-Benefited) General Funds ($16,000)

03-35-35-3510-3505 Management & Protection

03-35-35-3510-3505 010 Personal Services- Permanent Classified Other Funds ($19,413)

03-35-35-3510-3505 060 Benefits Other Funds ($7,765)

03-35-35-3510-3510 Forest Management

03-35-35-3510-3510 010 Personal Services- Permanent Classified General Funds ($86,509)

03-35-35-3510-3510 010 Personal Services- Permanent Classified Other Funds $86,509

03-35-35-3510-3510 020 Current Expenses General Funds ($10,000)

03-35-35-3510-3510 060 Benefits General Funds ($24,825)

03-35-35-3510-3510 060 Benefits Other Funds $24,825

03-35-35-3510-2102 Fuelwood

03-35-35-3510-2102 020 Current Expenses Other Funds $10,000

03-35-35-3510-3520 Forest Protection

03-35-35-3510-3520 010 Personal Services- Permanent Classified General Funds ($55,996)

03-35-35-3510-3520 050 Personal Services - Temporary/Appointed General Funds ($29,778)

03-35-35-3510-3520 060 Benefits General Funds ($32,758)

03-35-35-3510-3492 Special Deputy Training

03-35-35-3510-3492 050 Personal Services - Temporary/Appointed Other Funds $25,000

03-35-35-3510-3492 060 Benefits Other Funds $1,912

03-35-35-3505-3600 Economic Development Admin.

03-35-35-3505-3600 020 Current Expenses General Funds ($4,458)

03-35-35-3505-3600 069 Promotional And Marketing Expense General Funds ($100,000)

03-35-35-3505-3612 Office of International Comm.

03-35-35-3505-3612 020 Current Expenses General Funds ($86,000)

03-35-35-3505-3615 Industrial Research Center

03-35-35-3505-3615 102 Contracts For Program Services General Funds ($100,000)

03-35-35-3520-3620 Travel & Tourism

03-35-35-3520-3620 069 Promotional And Marketing Expense General Funds ($165,000)

03-35-35-3520-3576 International Tourism

03-35-35-3520-3576 069 Promotional And Marketing Expense General Funds ($5,000)

03-35-35-3520-5874 Travel & Tourism Dev Fund

03-35-35-3520-5874 069 Promotional And Marketing Expense General Funds ($40,000)

03-44 Environmental Services

03-44-44-4400-1002 Administration and Support

03-44-44-4400-1002 102 Contracts for Program Services General Funds ($220,000)

03-44-44-4420-1003 State Aid Grants

03-44-44-4420-1003 073 Grants - Non-Federal General Funds ($327,701)

03-44-44-4420-1518 Lakes - Rivers Management

03-44-44-4420-1518 102 Contracts for Program Services General Funds ($100,000)

03-44-44-4420-1523 ShellFish Healthy Tides

03-44-44-44201523 102 Contracts for Program Services General Funds ($16,500)

03-44-44-4420-3800 Dam Maintenance Administration

03-44-44-4420-3800 102 Contracts for Program Services General Funds ($78,700)

03-44-44-4420-3800 303 Public Access Projects General Funds ($25,000)

03-44-44-4440-2589 CERCLA Maintenance

03-44-44-4440-2589 102 Contracts for Program Services General Funds ($200,000)

03-44-44-4400-1002 Administration and Support

03-44-44-4400-1002 010 Personal Services - Permanent Classified General Funds ($75,373)

03-44-44-4400-1002 010 Personal Services - Permanent Classified Other Funds ($34,982)

03-44-44-4400-1002 060 Benefits General Funds ($40,861)

03-44-44-4400-1002 060 Benefits Other Funds ($18,965)

03-44-44-4420-3800 Dam Bureau Administration

03-44-44-4420-3800 010 Personal Services - Permanent Classified General Funds ($110,070)

03-44-44-4420-3800 060 Benefits General Funds ($64,534)

03-44-44-4420-3800 010 Personal Services - Permanent Classified Other Funds ($22,545)

03-44-44-4420-3800 060 Benefits Other Funds ($13,218)

03-44-44-4420-3815 Wetlands Administration

03-44-44-4420-3815 010 Personal Services - Permanent Classified General Funds ($64,254)

03-44-44-4420-3815 060 Benefits General Funds ($51,343)

03-44-44-4440-5402 Solid Waste Assist- Prmt- Enfor

03-44-44-4440-5402 010 Personal Services - Permanent Classified General Funds ($147,661)

03-44-44-4440-5402 060 Benefits General Funds ($72,576)

03-44-44-4440-5492 RCRA State Match

03-44-44-4440-5492 010 Personal Services - Permanent Classified General Funds ($94,551)

03-44-44-4440-5492 060 Benefits General Funds ($56,607)

03-44-44-4430-5496 Radon Program

03-44-44-4430-5496 010 Personal Services - Permanent Classified General Funds ($31,907)

03-44-44-4430-5496 060 Benefits General Funds ($10,027)

03-44-44-4430-5496 010 Personal Services - Permanent Classified Federal Funds ($31,907)

03-44-44-4430-5496 060 Benefits Federal Funds ($10,028)

04-96 Department of Transportation

04-96-96-9640-2931 Railroad

04-96-96-9640-2931 010 Personal Services- Permanent Classified General Funds ($34,866)

04-96-96-9640-2931 060 Benefits General Funds ($21,800)

04-96-96-9640-2931 010 Personal Services- Permanent Classified Federal Funds $34,866

04-96-96-9640-2931 060 Benefits Federal Funds $21,800

04-96-96-9640-2107 Aeronautics

04-96-96-9640-2107 070 In-State Travel General Funds ($4)

04-96-96-9640-2049 Land & Buildings

04-96-96-9640-2049 046 Consultants (Non-Benefited) General Funds ($2,500)

04-96-96-9640-2049 048 Contractual Maintenance - Buildings &

Grounds General Funds ($17,500)

04-96-96-9640-2049 400 Construction, Repair & Material General Funds ($5,000)

04-96-96-9640-2058 Maintenance/Critical Repair

04-96-96-9640-2058 048 Contractual Maintenance - Buildings &

Grounds General Funds ($10,000)

05-95 Department of Health and Human

Services

05-95-40 Division for Children, Youth and Families

05-95-40-4030-5855 Child-Family Services

05-95-40-4030-5855 101 Medical Payments to Providers General Funds ($6,997)

05-95-40-4030-5855 101 Medical Payments to Providers Federal Funds ($7,031)

05-95-40-4030-5855 533 Foster Care Services General Funds ($172,486)

05-95-40-4030-5855 533 Foster Care Services Federal Funds ($173,320)

05-95-40-4030-5855 535 Out Of Home Placements General Funds ($232,263)

05-95-40-4030-5855 535 Out Of Home Placements Federal Funds ($233,385)

05-95-40-4030-5855 550 Assessment and Counseling General Funds ($1,716)

05-95-40-4030-5855 550 Assessment and Counseling Federal Funds ($1,724)

05-95-40-4030-5855 563 Community Based Services General Funds ($59,040)

05-95-40-4030-5855 563 Community Based Services Federal Funds ($59,325)

05-95-40-4030-5857 DCYF-Prevention Programs

05-95-40-4030-5857 073 Grants - Non-Federal General Funds ($784,911)

05-95-45 Division of Family Assistance

05-95-45-4500-6127 Employment Support

05-95-45-4500-6127 102 Contracts For Program Services General Funds ($73,000)

05-95-45-4500-6127 102 Contracts For Program Services Federal Funds ($554,000)

05-95-48 Bureau of Elderly and Adult Services

05-95-48-4810-8915 Congregate Housing

05-95-48-4810-8915 502 Payments to Providers General Funds ($15,000)

05-95-48-4815-6173 Nursing Services

05-95-48-4815-6173 504 Nursing Home Payments General Funds ($2,057,000)

05-95-48-4815-6173 504 Nursing Home Payments Federal Funds ($2,057,000)

05-95-48-4815-6173 505 Mid-Level Care Expenses General Funds ($71,000)

05-95-48-4815-6173 505 Mid-Level Care Expenses Federal Funds ($70,000)

05-95-48-4815-6173 506 Home Nursing Services General Funds ($435,000)

05-95-48-4815-6173 506 Home Nursing Services Federal Funds ($436,000)

05-95-48-4815-6173 529 Home Health Services General Funds $274,000

05-95-48-4815-6173 529 Home Health Services Federal Funds $274,000

05-95-90 Division of Public Health Services

05-95-90-9015-5121 Health Promotion

05-95-90-9015-5121 020 Current Expenses General Funds ($12,422)

05-95-90-9015-5121 022 Rents & Leases Other than State General Funds ($1,500)

05-95-90-9015-5121 050 Personal Services - Temporary/Appointed General Funds ($9,503)

05-95-90-9015-5121 060 Benefits General Funds ($727)

05-95-90-9020-2223 Boston EMA Title I

05-95-90-9020-2223 568 TI HIV Care Boston Ema General Funds ($400,000)

05-95-90-9025-5178 Immunization Program

05-95-90-9025-5178 102 Contracts For Program Services Federal Funds ($5,000)

05-95-90-9030-5230 Public Health Laboratories

05-95-90-9030-5230 020 Current Expenses General Funds ($20,400)

05-95-90-9030-5230 548 Reagents General Funds ($27,000)

05-95-92 Bureau of Behavioral Health

05-95-92-9200-7010 Community Mental Health Services

05-95-92-9200-7010 552 Rehab Services General Funds ($466,000)

05-95-92-9200-7010 552 Rehab Services Federal Funds ($617,000)

05-95-93 Division of Developmental Services

05-95-93-9300-7100 Developmental Services

05-95-93-9300-7100 102 Contracts for Program Services General Funds ($30,000)

05-95-93-9300-7100 557 Medicaid Waiver Services General Funds ($671,000)

05-95-93-9300-7100 557 Medicaid Waiver Services Federal Funds ($671,000)

05-95-93-9300-7016 Acquired Brain Disorder Services

05-95-93-9300-7016 557 Medicaid Waiver Services General Funds ($120,000)

05-95-93-9300-7016 557 Medicaid Waiver Services Federal Funds ' ($120,000)

05-95-93-9300-7559 NH Brain Injury Program

05-95-93-9300-7559 502 Payments to Providers General Funds ($50,000)

05-95-93-9300-5191 Special Medical Services

05-95-93-9300-5191 046 Consultants (Non-Benefited) General Funds ($41,000)

05-95-93-9300-5191 102 Contracts for Program Services General Funds ($15,000)

05-95-93-9300-5191 561 Specialty Clinics General Funds ($99,000)

05-95-94 New Hampshire Hospital

05-95-94-9400-8750 Acute Psychiatric Services

05-95-94-9400-8750 102 Contracts for Program Services General Funds ($190,000)

05-95-94-9400-8750 102 Contracts for Program Services Federal Funds ($22,000)

05-95-95-9560 Office of Medicaid and Business Policy

05-95-95-9560-6126 Medicaid Administration

05-95-95-9560-6126 512 Transportation Of Clients General Funds ($306,000)

05-95-95-9560-6126 512 Transportation Of Clients Federal Funds ($306,000)

05-95-95-9560-6143 Pharmacy Services

05-95-95-9560-6143 503 State Phase Down General Funds ($5,500,000)

05-95-95-9560-6147 Provider Payments

05-95-95-9560-6147 101 Medical Payments to Providers General Funds ($3,416,846)

05-95-95-9560-6147 101 Medical Payments to Providers Federal Funds ($3,415,246)

05-95-95-9560-6147 565 Outpatient Hospital General Funds ($350,000)

05-95-95-9560-6147 565 Outpatient Hospital Federal Funds ($350,000)

05-95-95-9584 DCBCS Treatment & Prevention

05-95-95-9584-1388 Governor

05-95-95-9584-1388 102 Contracts for Program Services General Funds ($76,000)

05-43 New Hampshire Veterans Home

05-43-43-4300-5358 Custodial Services

05-43-43-4300-5358 018 Overtime General Funds ($10,000)

05-43-43-4300-5358 019 Holiday Pay General Funds ($5,000)

05-43-43-4300-5358 020 Current Expenses General Funds ($10,000)

05-43-43-4300-5358 021 Food Institutions General Funds ($26,000)

05-43-43-4300-5358 023 Heat, Electricity & Water General Funds ($40,000)

05-43-43-4300-5358 047 Own Forces Maintenance - Building &

Grounds General Funds ($50,000)

05-43-43-4300-5358 050 Personal Services - Temporary/Appointed General Funds ($20,000)

05-43-43-4300-5358 070 In-State Travel General Funds ($7,000)

05-43-43-4300-5359 Professional Services

05-43-43-4300-5359 010 Personal Services- Permanent Classified General Funds ($773,535)

05-43-43-4300-5359 010 Personal Services- Permanent Classified Federal Funds $773,535

05-43-43-4300-5359 011 Personal Services - Unclassified General Funds ($5,727)

05-43-43-4300-5359 011 Personal Services - Unclassified Federal Funds $5,727

05-43-43-4300-5359 018 Overtime General Funds ($6,180)

05-43-43-4300-5359 018 Overtime Federal Funds $6,180

05-43-43-4300-5359 019 Holiday Pay General Funds ($23,619)

05-43-43-4300-5359 019 Holiday Pay Federal Funds $10,974

05-43-43-4300-5359 019 Holiday Pay Other Funds ($9,540)

05-43-43-4300-5359 020 Current Expenses General Funds ($31,999)

05-43-43-4300-5359 020 Current Expenses Federal Funds $27,640

05-43-43-4300-5359 020 Current Expenses Other Funds ($3,289)

05-43-43-4300-5359 026 Organizational Dues General Funds ($119)

05-43-43-4300-5359 026 Organizational Dues Federal Funds $119

05-43-43-4300-5359 027 Transfers to Office Information

Technology General Funds ($7,520)

05-43-43-4300-5359 027 Transfers to Office Information

Technology Federal Funds $7,520

05-43-43-4300-5359 030 Equipment New/Replacement General Funds ($10,952)

05-43-43-4300-5359 030 Equipment New/Replacement Federal Funds $10,952

05-43-43-4300-5359 041 Audit Fund Set Aside General Funds ($377)

05-43-43-4300-5359 041 Audit Fund Set Aside Federal Funds $377

05-43-43-4300-5359 046 Consultants (Non-Benefited) General Funds ($18,775)

05-43-43-4300-5359 046 Consultants (Non-Benefited) Federal Funds $18,775

05-43-43-4300-5359 050 Personal Services - Temporary/Appointed General Funds ($40,051)

05-43-43-4300-5359 050 Personal Services - Temporary/Appointed Federal Funds $40,051

05-43-43-4300-5359 060 Benefits General Funds ($407,826)

05-43-43-4300-5359 060 Benefits Federal Funds $407,826

05-43-43-4300-5359 070 In-State Travel General Funds ($1,366)

05-43-43-4300-5359 070 In-State Travel Federal Funds $527

05-43-43-4300-5359 070 In-State Travel Other Funds ($633)

05-43-43-4300-5359 080 Out-of-State Travel General Funds ($313)

05-43-43-4300-5359 080 Out-of-State Travel Federal Funds $313

05-43-43-4300-5360 Pharmacy Services

05-43-43-4300-5360 100 Prescription Drug Expenditures General Funds ($54,000)

05-74 HHS Admin Attached Boards

05-74-74-7405-7400 Board of Medicine

05-74-74-7405-7400 018 Overtime General Funds ($31)

05-74-74-7405-7400 020 Current Expenses General Funds ($5,000)

05-74-74-7405-7400 050 Personal Services - Temporary/Appointed General Funds ($18,810)

05-74-74-7405-7400 060 Benefits General Funds ($1,552)

05-74-74-7410-7410 Board of Optometry

05-74-74-7410-7410 020 Current Expenses General Funds ($1,500)

05-74-74-7410-7410 070 In-State Travel General Funds ($539)

05-74-74-7420-7420 Nursing Home Exam Board

05-74-74-7420-7420 020 Current Expenses General Funds ($500)

05-74-74-7420-7420 050 Personal Services - Temporary/Appointed General Funds ($924)

05-74-74-7420-7420 060 Benefits General Funds ($77)

05-74-74-7425-7425 Off of Allied Health Prof

05-74-74-7425-7425 046 Consultants (Non-Benefited) General Funds ($700)

05-74-74-7425-7425 050 Personal Services - Temporary/Appointed General Funds ($4,883)

05-74-74-7425-7425 060 Benefits General Funds ($117)

05-74-74-7425-7425 070 In-State Travel General Funds ($2,000)

05-74-74-7430-7430 Nurses Registration

05-74-74-7430-7430 018 Overtime General Funds ($8,000)

05-74-74-7430-7430 020 Current Expenses General Funds ($10,000)

05-74-74-7430-7430 024 Maintenance Other Than Building &

Grounds General Funds ($3,000)

05-74-74-7430-7430 046 Consultants (Non-Benefited) General Funds ($3,500)

05-74-74-7430-7430 050 Personal Services - Temporary/Appointed General Funds ($924)

05-74-74-7430-7430 060 Benefits General Funds ($77)

05-74-74-7430-7430 070 In-State Travel General Funds ($500)

05-74-74-7431-7431 Nurses Registration

05-74-74-7431-7431 020 Current Expenses Other Funds ($1,000)

05-74-74-7431-7431 024 Maintenance Other Than Building &

Grounds Other Funds ($3,000)

05-74-74-7431-7431 042 Post Retirement (Additional Fringe

Benefits) Other Funds ($1,442)

05-74-74-7431-7431 050 Personal Services - Temporary/Appointed Other Funds ($306)

05-74-74-7431-7431 060 Benefits Other Funds ($500)

05-74-74-7432-7432 Nurses Registration

05-74-74-7432-7432 020 Current Expenses Other Funds ($9,000)

05-74-74-7432-7432 046 Consultants (Non-Benefited) Other Funds ($250)

05-74-74-7432-7432 070 In-State Travel Other Funds ($1,000)

05-74-74-7435-7435 Pharmacy Board

05-74-74-7435-7435 018 Overtime General Funds ($8,000)

05-74-74-7435-7435 020 Current Expenses General Funds ($2,004)

05-74-74-7435-7435 022 Rents & Leases Other than State General Funds ($1,000)

05-74-74-7435-7435 026 Organizational Dues General Funds ($600)

05-74-74-7435-7435 046 Consultants (Non-Benefited) General Funds ($2,500)

05-74-74-7435-7435 070 In-State Travel General Funds ($6,000)

05-74-74-7440-7440 Chiropractic Examiners

05-74-74-7440-7440 010 Personal Services- Permanent Classified General Funds ($10,156)

05-74-74-7440-7440 060 Benefits General Funds ($5,542)

05-74-74-7445-7445 Cosmetology/Barbers Board

05-74-74-7445-7445 010 Personal Services- Permanent Classified General Funds ($8,385)

05-74-74-7445-7445 060 Benefits General Funds ($10,632)

05-74-74-7450-7450 Dental Board

05-74-74-7450-7450 020 Current Expenses General Funds ($5,500)

05-74-74-7450-7450 026 Organizational Dues General Funds ($590)

05-74-74-7450-7450 046 Consultants (Non-Benefited) General Funds ($1,000)

05-74-74-7455-7455 Electrolysis Board

05-74-74-7455-7455 020 Current Expenses General Funds ($334)

05-74-74-7460-7460 Funeral Directors - Embalmers

05-74-74-7460-7460 020 Current Expenses General Funds ($994)

05-74-74-7460-7460 026 Organizational Dues General Funds ($75)

05-74-74-7460-7460 046 Consultants (Non-Benefited) General Funds ($1,000)

05-74-74-7465-7465 NH Bd of Mental Health Practice

05-74-74-7465-7465 020 Current Expenses General Funds ($3,000)

05-74-74-7465-7465 046 Consultants (Non-Benefited) General Funds ($1,000)

05-74-74-7465-7465 050 Personal Services - Temporary/Appointed General Funds ($8,847)

05-74-74-7465-7465 060 Benefits General Funds ($733)

05-74-74-7470-7470 Ophthalmic Dispensers

05-74-74-7470-7470 020 Current Expenses General Funds ($1,410)

05-74-74-7475-7475 Naturopathic Examiners

05-74-74-7475-7475 020 Current Expenses General Funds ($197)

05-74-74-7475-7475 050 Personal Services - Temporary/Appointed General Funds ($584)

05-74-74-7475-7475 060 Benefits General Funds ($48)

05-74-74-7480-7480 Hearing Aid Dealers

05-74-74-7480-7480 020 Current Expenses General Funds ($1,000)

05-74-74-7480-7480 070 In-State Travel General Funds ($128)

05-74-74-7485-7485 Board of Acupuncture

05-74-74-7485-7485 020 Current Expenses General Funds ($183)

05-74-74-7485-7485 050 Personal Services - Temporary/Appointed General Funds ($544)

05-74-74-7485-7485 060 Benefits General Funds ($45)

05-74-74-7490-7490 Midwifery Council

05-74-74-7490-7490 020 Current Expenses General Funds ($64)

05-74-74-7492-7492 Bd of Alc - ODA Professionals

05-74-74-7492-7492 070 In-State Travel General Funds ($1,962)

05-74-74-7493-7493 Massage Therapy Advisory Board

05-74-74-7493-7493 020 Current Expenses General Funds ($5,821)

05-74-74-7495-7495 Bd of Licensed Dietitians

05-74-74-7495-7495 050 Personal Services - Temporary/Appointed General Funds ($1,158)

05-74-74-7495-7495 060 Benefits General Funds ($96)

06-57 Postsecondary Education Commission

06-57-57-5700-5407 Administration - Financial Aid

06-57-57-5700-5407 021 Food Institutions General Funds ($2,000)

06-57-57-5700-5407 050 Personal Services - Temporary/Appointed General Funds ($20,659)

06-57-57-5700-5407 060 Benefits General Funds ($1,580)

06-57-57-5700-6074 Granite State Scholars

06-57-57-5700-6074 107 Scholarships & Grants General Funds ($160,949)

06-57-57-5700-6075 Veterinary Education Program

06-57-57-5700-6075 107 Scholarships & Grants General Funds ($21,813)

06-57-57-5700-6076 Medical Education Program

06-57-57-5700-6076 107 Scholarships & Grants General Funds ($5,000)

06-56 Department of Education

06-56-56-5605-2022 Governance and Standards

06-56-56-5605-2022 010 Personal Services- Permanent Classified General Funds ($72,852)

06-56-56-5605-2022 046 Consultants (Non-Benefited) General Funds ($7,810)

06-56-56-5605-2022 060 Benefits General Funds ($21,412)

06-56-56-5605-2022 067 Training & Providers General Funds ($5,000)

06-56-56-5605-2022 235 Transcription Services General Funds ($1,203)

06-56-56-5610-6019 Other State Aid

06-56-56-5610-6019 078 Cat Aid - Education General Funds ($3,946,405)

06-56-56-5610-6019 600 Tuition and Transportation Aid General Funds ($607,993)

06-56-56-5610-6019 606 Dropout Prevention General Funds ($128,065)

06-56-56-5610-6019 607 Statewide Special Education General Funds ($23,942)

06-56-56-5610-6019 609 Local Education Improvement General Funds ($39,903)

06-56-56-5610-6019 610 Career Tech Student Orgs General Funds ($9,178)

06-56-56-5615-4101 Court Ordered Placements

06-56-56-5615-4101 602 State Fund Non-Match General Funds ($122,710)

06-56-56-5620-6401 Instruction - State

06-56-56-5620-6401 010 Personal Services- Permanent Classified General Funds ($137,710)

06-56-56-5620-6401 060 Benefits General Funds ($62,529)

06-56-56-5620-3260 Curriculum and Assessment

06-56-56-5620-3260 010 Personal Services- Permanent Classified General Funds ($63,180)

06-56-56-5620-3260 060 Benefits General Funds ($27,613)

06-56-56-5620-3260 067 Training & Providers General Funds ($1,836)

06-56-56-5620-3260 102 Contracts for Program Services General Funds ($4,589)

06-56-56-5620-3260 103 Contracts for Operational Services General Funds ($120)

06-56-56-5620-3260 612 State Testing General Funds ($240,420)

06-56-56-5620-5406 Parent As Teacher

06-56-56-5620-5406 602 State Fund Non-Match General Funds ($65,000)

06-56-56-5635-4000 Program Support - State

06-56-56-5635-4000 010 Personal Services- Permanent Classified General Funds ($73,682)

06-56-56-5635-4000 060 Benefits General Funds ($30,926)

06-56-56-5635-4000 614 Data/Info Processing General Funds ($2,190)

06-56-56-5640-3004 School Nutrition - Section IV

06-56-56-5640-3004 602 State Fund Non-Match General Funds ($15,961)

06-56-56-5650-4082 Career Tech - Adult Learn - ADM

06-56-56-5650-4082 011 Personal Services-Unclassified General Funds ($92,106)

06-56-56-5650-4082 060 Benefits General Funds ($25,218)

06-56-56-5650-6030 Vocational Education - State

06-56-56-5650-6030 010 Personal Services- Permanent Classified General Funds ($30,888)

06-56-56-5650-6030 060 Benefits General Funds ($13,235)

06-56-56-5660-7004 Adult Education

06-56-56-5660-7004 602 State Fund Non-Match General Funds ($102,920)

06-83 Lottery Commission

06-83-83-8300-1029 Lottery Division

06-83-83-8300-1029 022 Rents & Leases Other than State Other Funds ($650,000)

06-61 McAuliffe-Shepard Discovery Center

06-61-61-6100-3432 Administration

06-61-61-6100-3432 018 Overtime General Funds ($1,500)

06-61-61-6100-3432 020 Current Expenses General Funds ($12,700)

06-61-61-6100-3432 023 Heat, Electricity & Water General Funds ($21,100)

06-61-61-6100-3432 024 Maintenance Other Than Building &

Grounds General Funds ($1,500)

06-61-61-6100-3432 048 Contractual Maintenance - Building &

Grounds General Funds ($8,200)

Total appropriations and charges as included in category 01 thru and including 06

General fund ($33,759,257)

Federal funds ($7,474,655)

Other funds ($1,165,845)

Total funds ($42,399,757)

103 Effective Date.

I. Sections 10-12, 41-44, 48, 50, 62-67, 69, 70, and 90-93 shall take effect July 1, 2010.

II. Section 45 and 46 of this act shall take effect June 15, 2010.

III. Section 68 of this act shall take effect November 1, 2012.

IV. Sections 75 and 77 of this act shall take effect July 1, 2011.

V. Sections 96-98 of this act shall take effect January 1, 2011.

VI. The remainder of this act shall take effect upon its passage.

LBAO

10-2705

Revised 01/21/10

SB 450 FISCAL NOTE

AN ACT relative to costs and expenditures at the department of health and human services.

FISCAL IMPACT:

The Department of Health and Human Services states this bill would have an indeterminable fiscal impact on state revenue and expenditures, and county revenue in FY 2010 and FY 2011. This bill will have no fiscal impact on county and local expenditures, or local revenue.

METHODOLOGY:

Section 1 - The Department of Health and Human Services (DHHS) states Chapter 143:9, Laws of 2009 (HB 1) requires the Department to reduce state general fund appropriations by $7,359,331 in FY 2010 and $12,199,900 in FY 2011. The proposed bill would remove the annual amounts, and require a reduction of $19,559,231 over the FY 2010-2011 biennium. This would allow the Department flexibility in determining how much to reduce each year. State expenditures would be impacted to the extent annual reduction amounts differ from the amounts contained in Chapter 143.

Sections 2 and 3 – The Department states these sections would exempt publication of the rates for services placements and programs under RSA 169-B, C & D from the provisions of RSA 541-A and should have no fiscal impact on the Department.

Section 4 – The Department states RSA 167:83, V currently requires the commissioner of DHHS to enter into a contract with the Department of Employment Security (DES) to carry out the New Hampshire Employment Program (NHEP). This section would amend RSA 167:83, V to make such contracting optional at the discretion of the Commissioner of DHHS. The change, in and of itself, has no fiscal impact as it does not actually change the way NHEP is administered. If DHHS were to actually exercise the option to no longer contract with DES to carry out the NHEP, there could potentially be a fiscal impact at that time.

Section 5 – The Department states this section would make the Non-TANF Funded Program for 2-Parent Families with Dependent Children permissive rather than mandatory. This section may decrease state general fund expenditures to the extent the Department decides not to continue the program. The FY 2010-FY 2011 operating budget includes state general fund appropriations of $5,889,537 in each fiscal year for this program.

Section 6 – The Department states RSA 167:4, IV(c) currently requires recipients of medical assistance to name the state of New Hampshire as the beneficiary of any life insurance policy that has a cash surrender value greater than $1,500 as a condition of eligibility. The proposed legislative change would amend RSA 167:4, IV(c) to require recipients of medical assistance to name the state of New Hampshire as primary beneficiary of any life insurance policy that has a cash surrender value, benefit or face value in excess of $1,500 unless the recipient has a spouse who remains living in the community as the only beneficiary. Policies must ensure payment to the state of New Hampshire of all the proceeds of the policy in excess of amounts spent on burial up to the total of Medicaid expenditures made on behalf of the individual. There are currently 1,919 Medicaid recipients who own life insurance policies that currently have a cash surrender value, benefit or face value in excess of $1,500 and who are not currently required to name the state of New Hampshire as primary beneficiary. It is assumed that approximately 4% of the 1,919 or 77 Medicaid recipients with life insurance have spouses that live in the community. These individuals will not be required to name the State of New Hampshire as primary beneficiary. As a result, the approximate number of recipients that will be affected by the change is 1,842 (1,919 - 77). The average face value of life insurance policies owned by the 1,919 Medicaid recipients is $16,000. The Department estimates the average cost for a funeral would be $6,000 which would result in $10,000 in insurance available for recovery. The DHHS Office of Recoveries handled a total of 352 estates in FY 2009. Almost all of these estates were State Supplement Program Medicaid (Old Age Assistance, Aid to the Needy Blind, or Aid to the Permanently and Totally Disabled) recipients. The 352 estates represent 1.5% of the adult category caseload in any given state fiscal year. As a result, it is assumed that 1.5% of the 1,842 Medicaid recipients with life insurance (28) will be subject to recovery in any given state fiscal year. The Department estimates recovery revenue will increase by $280,000 annually (28 recipients X $10,000 average available insurance). In FY 2009, the Office of Recoveries recovered a total of $4.9 million. Of the $4.9 million, $3.8 million (78%) represented long-term care cases and $1.1 million (22%) represented recoveries from other Medicaid cases. Using these percentages, the Department estimates the additional recovery revenue will be distributed as follows -

• 78% of the additional revenue will be for long-term care cases:

o Total revenue: $218,400

o Federal share: (50%): $109,200

o County share: (38.41%): $83,887

o State share (11.59%): $25,313

• 22% of the additional revenue will be for other Medicaid cases:

o Total revenue: $61,600

o Federal share (50%): $30,800

o State share (50%): $30,800

• Total additional revenue:

o Federal share: $140,000

o County share: $83,887

o State share: $56,113

Sections 7 and 9 – The Department believes that Treatment Authorization for Program Services (TAPS) will reduce costs related to Children in Need of Services (CHINS) and delinquents rehabilitative services. Currently Judges vary from Division of Juvenile Justice Service (DJJS) recommended treatment plan for a significant number of youths served. Some of these variances could result in high, medium, and/or low cost savings if the original DJJS treatment plan was followed to begin with. Using calculations based on the FY 2010 average monthly expenditures of placements and other services currently provided by DJJS, the Department estimates the maximum monthly cost reduction for all levels of cost savings at $69,588. Assuming that the proposed changes will be effective for only 2 months in FY 2010, and inflation of 2% annually, the Department estimates the fiscal impact as follows –

Total General Federal Other

Funds Funds (53%) Funds (42%) Funds (5%)

FY 2010 $139,117 $73,732 $58,429 $6,956

FY 2011 $851,395 $451,239 $357,586 $42,570

FY 2012 $868,089 $460,087 $364,597 $43,405

FY 2013 $884,783 $468,935 $371,609 $44,239

FY 2014 $901,477 $477,783 $378,620 $45,074

Section 8 – The Department states this section provides that the court shall adopt, in the first instance, the Department’s recommendations for services placements and programs at the dispositional hearing in cases under RSA 169-C. The fiscal impact of this change is difficult to estimate, as the type, number and cost of these services can vary significantly with any given case, and the difference between the services recommended by the Department and those that would otherwise have been ordered by the court is somewhat speculative. The Department, however, assumes that the change will result in an indeterminate decrease in the costs for court ordered services.

Section 10 - The Department states this section requires the Department to file a report on the efficacy of the process established elsewhere in the bill for the timely and cost effective delivery of services placements and programs under RSA 169-B, C & D. The Department estimates that preparation of the report can be done with existing resources.

Sections 11 and 12 – The Department states these sections will make certain changes to RSA 471-C:26 relative to claims for abandoned property to allow the state to claim against abandoned property where the state has paid medical or financial assistance for the benefit of the deceased owner of the property. This change in the law would result in an increase in revenue of an indeterminable amount.

Section 13 – The Department states this section would repeal the Chapter 144:211, Laws of 2009 that requires the Commissioner of DHHS to provide a report to the HHS Oversight Committee detailing administrative and reporting requirements for community mental health centers that could be suspended without jeopardizing public health and safety. The report was to be submitted by September 30, 2009. The Commissioner submitted a report to the HHS Oversight Committee on September 29, 2009 that described an ongoing review of administrative requirements on the mental health centers. There will no fiscal impact as a result of this repeal.

• SB450 at GenCourtMobile

Bill Text Revisions

SB450 Revision: 17537 Date: May 13, 2010, midnight
SB450 Revision: 17536 Date: March 25, 2010, midnight
SB450 Revision: 17535 Date: March 24, 2010, midnight
SB450 Revision: 17534 Date: Jan. 21, 2010, midnight
SB450 Revision: 17533 Date: Jan. 15, 2010, midnight
SB450 Revision: 17532 Date: Jan. 14, 2010, midnight

Docket

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