1.08 Budget Footnotes; General. For any state department, as defined in RSA 9:1 the following general budget footnotes that contain class codes shall apply to all specified class codes in section 1.01 through 1.07 unless specifically exempted.

A. Not used.

B. Not used.

C. Revenue in excess of the estimate may be expended with prior approval of the fiscal committee and the approval of the governor and council.

D. The funds in this appropriation shall not be transferred or expended for any other purpose.

E. The appropriation budgeted in class 040-indirect costs are for general overhead state charges and such sums shall be transferred by the agency to the general fund of the state consistent with federal requirements.

F. This appropriation shall not lapse until June 30, 2021.

G. The funds in this appropriation shall not be transferred or expended for any other purpose and shall not lapse until June 30, 2021.

H. Not used.

I. In the event that estimated revenue in revenue class 001-transfers for other agencies, 002-transfers from department of transportation, 003-revolving funds, 004-agency income, 005-private local funds, 006-agency income, 007-agency income, 008-agency income, 009-agency income is less than budgeted, the total appropriation shall be reduced by the amount of the shortfall in either actual or projected budgeted revenue. The agency head shall notify the bureau of accounting services forthwith, in writing, as to precisely which line item appropriation and in what specific amounts reductions are to be made in order to fully compensate for the total revenue deficits. For the biennium ending June 30, 2021 account number 02-46-46-4620-5731 within the department of corrections shall be exempt from these provisions. The provisions of this footnote do not apply to federal funds covered by RSA 124:14.

J. This appropriation, to be administered by the commissioner, is for the necessary equipment needs of the department and shall be expended at the commissioner's discretion.

2 General Fund and Total Appropriation Limits. The amounts included in section 1 of this act for all university system accounts and community college system accounts, under estimated source of funds from general funds shall be the total appropriation from general funds for such accounting units that may be expended for the purpose of section 1 of this act. Any funds received by said systems from other than general funds are hereby appropriated for the use of the systems and may be expended by said systems whether or not this will result in an appropriation and expenditure by the system in excess of the total appropriation therefor.

3 Assignment of Office Space. If, during the biennium ending June 30, 2021, because of program reductions, consolidations, or any other reason, office space becomes available in the health and human services complex, the Hayes building, or any other state building, except office space under the control of the legislature pursuant to RSA 14:14-b, the commissioner of administrative services shall, with the prior approval of the fiscal committee of the general court, and with the approval of the governor and council, require that any agency renting private space be required to occupy such available space in said building or buildings forthwith. Such funds as have been allocated or committed by any agency affected by this section for outside rental shall be transferred by the director of the division of accounting services to the bureau of general services, activity number 01-14-14-141510 for maintenance of applicable state buildings.

4 Lottery Commission; Authority Granted. For the biennium ending June 30, 2021, in order to provide sufficient funding to the lottery commission to carryout lottery games that will provide funds for the distribution in accordance with RSA 284:21-j, the commission shall apply to the fiscal committee of the general court for approval of any new games, the expansion of any existing lottery games, or for the purchase of any tickets for new or continuing games. Additionally, no expenditures for consultants shall be made without prior approval by the fiscal committee of the general court. If approved, the commission may then apply to the governor and council to transfer funds from the sweepstakes revenue special account. The total of such transfers shall not exceed $6,000,000 for the biennium ending June 30, 2021.

5 Positions Abolished. The following positions are hereby abolished effective at the close of business on June 30, 2019:

State Department

01-032-032-320010-7889 11365

Board of Tax and Land Appeals

01-089-089-890010-1241 41676

Department of Safety

02-023-023-236010-2740 16622 17131

Banking Department

02-072-072-720010-2046 43143

Department of Natural and Cultural Resources

03-035-035-353010-2555 42031

Department of Education

06-056-056-565010-2537 13137

06-056-056-565010-2538 13237 13245 13259 13266 13270 13276 19797 30375 30391

06-056-056-562010-7534 44110

06-056-056-566510-9008 13171

6 Department of Health and Human Services; Division of Child Support Services; Payments to the Administrative Office of the Courts. The appropriation in account 05-95-42-427010-7934, class 085, includes funds for payment to the administrative office of the courts in accordance with the cooperative agreement between the division of child support services and the administrative office of the courts. The division of child support services and the administrative office of the courts shall, prior to payment of such funds, enter into a cooperative agreement specifying in detail the services to be performed by the administrative office of the courts and the estimated costs of such services. Any change or modification in the services to be performed shall likewise be agreed to in writing and specify the change and the adjustment to the costs. Funds appropriated for these purposes shall be paid only after demonstration by the administrative office of the courts that it consistently transmits court orders to the division of child support services in accordance with the cooperative agreement.

7 General Fund Unrestricted Revenue Estimates. The general fund unrestricted revenue estimates in section 8 of this act, for fiscal years 2020-2021, are presented as net of all estimated tax credits.

8 Estimates of Unrestricted Revenue.

GENERAL FUND FY 2020 FY 2021

BUSINESS PROFITS TAX $404,000,000 $388,900,000

BUSINESS ENTERPRISE TAX 52,500,000 50,600,000

SUBTOTAL BUSINESS TAXES $456,500,000 $439,500,000

MEALS AND ROOMS TAX 357,400,000 375,300,000

TOBACCO TAX 110,900,000 109,500,000

TRANSFER FROM LIQUOR 130,600,000 132,600,000

INTEREST AND DIVIDENDS TAX 113,600,000 113,600,000

INSURANCE 125,100,000 130,900,000

COMMUNICATIONS TAX 38,400,000 35,700,000

REAL ESTATE TRANSFER TAX 106,800,000 109,500,000

COURT FINES & FEES 12,900,000 12,700,000

SECURITIES REVENUE 45,000,000 44,300,000

BEER TAX 13,100,000 13,100,000

OTHER REVENUES 68,400,000 71,900,000

MEDICAID RECOVERIES 3,700,000 3,300,000

TOTAL GENERAL FUND $1,582,400,000 $1,591,900,000

EDUCATION FUND FY 2020 FY 2021

BUSINESS PROFITS TAX $94,800,000 $91,200,000

BUSINESS ENTERPRISE TAX 256,400,000 246,800,000

SUBTOTAL BUSINESS TAXES $351,200,000 $338,000,000

MEALS AND ROOMS TAX 11,100,000 11,600,000

TOBACCO TAX 87,100,000 86,000,000

REAL ESTATE TRANSFER TAX 52,600,000 53,900,000

TRANSFER FROM LOTTERY 96,000,000 96,000,000

TOBACCO SETTLEMENT 39,700,000 39,200,000

UTILITY PROPERTY TAX 43,400,000 44,200,000

STATEWIDE PROPERTY TAX 363,100,000 363,100,000

TOTAL EDUCATION FUND $1,044,200,000 $1,032,000,000

HIGHWAY FUND FY 2020 FY 2021

GASOLINE ROAD TOLL $130,200,000 $132,300,000

MOTOR VEHICLE FEES 120,200,000 114,600,000

MISCELLANEOUS 200,000 200,000

TOTAL HIGHWAY FUND $250,600,000 $247,100,000

FISH AND GAME FUND FY 2020 FY 2021

FISH AND GAME LICENSES $9,700,000 $9,700,000

FINES AND MISCELLANEOUS 3,200,000 3,200,000

TOTAL FISH AND GAME FUND $12,900,000 $12,900,000

9 Department of Health and Human Services; Sununu Youth Services Center; Reduction in Appropriation. The department of health and human services is hereby directed to reduce state general fund appropriations to the Sununu youth services center by $704,790 for the fiscal year ending June 30, 2020 and by $945,658 for the fiscal year ending June 30, 2021. The department shall develop a plan for the reductions required under this section and present the plan to the fiscal committee of the general court no later than September 30, 2019.

10 Effective Date. This act shall take effect July 1, 2019.

1.08 Budget Footnotes; General. For any state department, as defined in RSA 9:1 the following general budget footnotes that contain class codes shall apply to all specified class codes in section 1.01 through 1.07 unless specifically exempted.

A. Not used.

B. Not used.

C. Revenue in excess of the estimate may be expended with prior approval of the fiscal committee and the approval of the governor and council.

D. The funds in this appropriation shall not be transferred or expended for any other purpose.

E. The appropriation budgeted in class 040-indirect costs are for general overhead state charges and such sums shall be transferred by the agency to the general fund of the state consistent with federal requirements.

F. This appropriation shall not lapse until June 30, 2021.

G. The funds in this appropriation shall not be transferred or expended for any other purpose and shall not lapse until June 30, 2021.

H. Not used.

I. In the event that estimated revenue in revenue class 001-transfers for other agencies, 002-transfers from department of transportation, 003-revolving funds, 004-agency income, 005-private local funds, 006-agency income, 007-agency income, 008-agency income, 009-agency income is less than budgeted, the total appropriation shall be reduced by the amount of the shortfall in either actual or projected budgeted revenue. The agency head shall notify the bureau of accounting services forthwith, in writing, as to precisely which line item appropriation and in what specific amounts reductions are to be made in order to fully compensate for the total revenue deficits. For the biennium ending June 30, 2021 account number 02-46-46-4620-5731 within the department of corrections shall be exempt from these provisions. The provisions of this footnote do not apply to federal funds covered by RSA 124:14.

J. This appropriation, to be administered by the commissioner, is for the necessary equipment needs of the department and shall be expended at the commissioner's discretion.

2 General Fund and Total Appropriation Limits. The amounts included in section 1 of this act for all university system accounts and community college system accounts, under estimated source of funds from general funds shall be the total appropriation from general funds for such accounting units that may be expended for the purpose of section 1 of this act. Any funds received by said systems from other than general funds are hereby appropriated for the use of the systems and may be expended by said systems whether or not this will result in an appropriation and expenditure by the system in excess of the total appropriation therefor.

3 Assignment of Office Space. If, during the biennium ending June 30, 2021, because of program reductions, consolidations, or any other reason, office space becomes available in the health and human services complex, the Hayes building, or any other state building, except office space under the control of the legislature pursuant to RSA 14:14-b, the commissioner of administrative services shall, with the prior approval of the fiscal committee of the general court, and with the approval of the governor and council, require that any agency renting private space be required to occupy such available space in said building or buildings forthwith. Such funds as have been allocated or committed by any agency affected by this section for outside rental shall be transferred by the director of the division of accounting services to the bureau of general services, activity number 01-14-14-141510 for maintenance of applicable state buildings.

4 Lottery Commission; Authority Granted. For the biennium ending June 30, 2021, in order to provide sufficient funding to the lottery commission to carryout lottery games that will provide funds for the distribution in accordance with RSA 284:21-j, the commission shall apply to the fiscal committee of the general court for approval of any new games, the expansion of any existing lottery games, or for the purchase of any tickets for new or continuing games. Additionally, no expenditures for consultants shall be made without prior approval by the fiscal committee of the general court. If approved, the commission may then apply to the governor and council to transfer funds from the sweepstakes revenue special account. The total of such transfers shall not exceed $6,000,000 for the biennium ending June 30, 2021.

5 Positions Abolished. The following positions are hereby abolished effective at the close of business on June 30, 2019:

State Department

01-032-032-320010-7889 11365

Board of Tax and Land Appeals

01-089-089-890010-1241 41676

Department of Safety

02-023-023-236010-2740 16622 17131

Banking Department

02-072-072-720010-2046 43143

Department of Natural and Cultural Resources

03-035-035-353010-2555 42031

Department of Education

06-056-056-565010-2537 13137

06-056-056-565010-2538 13237 13245 13259 13266 13270 13276 19797 30375 30391

06-056-056-562010-7534 44110

06-056-056-566510-9008 13171

6 Department of Health and Human Services; Division of Child Support Services; Payments to the Administrative Office of the Courts. The appropriation in account 05-95-42-427010-7934, class 085, includes funds for payment to the administrative office of the courts in accordance with the cooperative agreement between the division of child support services and the administrative office of the courts. The division of child support services and the administrative office of the courts shall, prior to payment of such funds, enter into a cooperative agreement specifying in detail the services to be performed by the administrative office of the courts and the estimated costs of such services. Any change or modification in the services to be performed shall likewise be agreed to in writing and specify the change and the adjustment to the costs. Funds appropriated for these purposes shall be paid only after demonstration by the administrative office of the courts that it consistently transmits court orders to the division of child support services in accordance with the cooperative agreement.

7 General Fund Unrestricted Revenue Estimates. The general fund unrestricted revenue estimates in section 8 of this act, for fiscal years 2020-2021, are presented as net of all estimated tax credits.

8 Estimates of Unrestricted Revenue.

GENERAL FUND FY 2020 FY 2021

BUSINESS PROFITS TAX $404,000,000 $388,900,000

BUSINESS ENTERPRISE TAX 52,500,000 50,600,000

SUBTOTAL BUSINESS TAXES $456,500,000 $439,500,000

MEALS AND ROOMS TAX 357,400,000 375,300,000

TOBACCO TAX 110,900,000 109,500,000

TRANSFER FROM LIQUOR 130,600,000 132,600,000

INTEREST AND DIVIDENDS TAX 113,600,000 113,600,000

INSURANCE 125,100,000 130,900,000

COMMUNICATIONS TAX 38,400,000 35,700,000

REAL ESTATE TRANSFER TAX 106,800,000 109,500,000

COURT FINES & FEES 12,900,000 12,700,000

SECURITIES REVENUE 45,000,000 44,300,000

BEER TAX 13,100,000 13,100,000

OTHER REVENUES 68,400,000 71,900,000

MEDICAID RECOVERIES 3,700,000 3,300,000

TOTAL GENERAL FUND $1,582,400,000 $1,591,900,000

EDUCATION FUND FY 2020 FY 2021

BUSINESS PROFITS TAX $94,800,000 $91,200,000

BUSINESS ENTERPRISE TAX 256,400,000 246,800,000

SUBTOTAL BUSINESS TAXES $351,200,000 $338,000,000

MEALS AND ROOMS TAX 11,100,000 11,600,000

TOBACCO TAX 87,100,000 86,000,000

REAL ESTATE TRANSFER TAX 52,600,000 53,900,000

TRANSFER FROM LOTTERY 96,000,000 96,000,000

TOBACCO SETTLEMENT 39,700,000 39,200,000

UTILITY PROPERTY TAX 43,400,000 44,200,000

STATEWIDE PROPERTY TAX 363,100,000 363,100,000

TOTAL EDUCATION FUND $1,044,200,000 $1,032,000,000

HIGHWAY FUND FY 2020 FY 2021

GASOLINE ROAD TOLL $130,200,000 $132,300,000

MOTOR VEHICLE FEES 120,200,000 114,600,000

MISCELLANEOUS 200,000 200,000

TOTAL HIGHWAY FUND $250,600,000 $247,100,000

FISH AND GAME FUND FY 2020 FY 2021

FISH AND GAME LICENSES $9,700,000 $9,700,000

FINES AND MISCELLANEOUS 3,200,000 3,200,000

TOTAL FISH AND GAME FUND $12,900,000 $12,900,000

9 Department of Health and Human Services; Sununu Youth Services Center; Reduction in Appropriation. The department of health and human services is hereby directed to reduce state general fund appropriations to the Sununu youth services center by $704,790 for the fiscal year ending June 30, 2020 and by $945,658 for the fiscal year ending June 30, 2021. The department shall develop a plan for the reductions required under this section and present the plan to the fiscal committee of the general court no later than September 30, 2019.

10 Effective Date. This act shall take effect July 1, 2019.