HB686 (2020) Detail

Relative to calculating and funding the interim cost of an opportunity for an adequate education and extending the interest and dividends tax to capital gains.


HB 686-FN-A-LOCAL - AS AMENDED BY THE HOUSE

 

28Feb2019... 0404h

2019 SESSION

19-0593

10/04

 

HOUSE BILL 686-FN-A-LOCAL

 

AN ACT relative to calculating and funding the interim cost of an opportunity for an adequate education and extending the interest and dividends tax to capital gains.

 

SPONSORS: Rep. Ames, Ches. 9; Rep. Porter, Hills. 1; Rep. Martin, Hills. 23; Rep. Wallner, Merr. 10; Rep. Cloutier, Sull. 10; Rep. Fellows, Graf. 8; Rep. Lovejoy, Rock. 36; Rep. Cushing, Rock. 21; Rep. Moynihan, Coos 2; Sen. Feltes, Dist 15

 

COMMITTEE: Ways and Means

 

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AMENDED ANALYSIS

 

This bill extends the interest and dividends tax to capital gains and increases exemptions for the tax.  The bill revises the per pupil rates for the formula for determining adequate education grants to school districts.  The bill also reduces the total amount collected from the state education property tax beginning July 2021.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

28Feb2019... 0404h 19-0593

10/04

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Nineteen

 

AN ACT relative to calculating and funding the interim cost of an opportunity for an adequate education and extending the interest and dividends tax to capital gains.

 

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

 

1  Findings and Statement of Purpose.

I.  The general court finds that an interim adjustment to the state’s public school funding formula is needed to provide an immediate increase in state funding for public schools and to thereby enable interim improvements in the provision of education to all children while also providing interim relief where needed from unfair local property tax burdens.

II.  The general court further finds that the interim public school state funding provided herein is the minimum necessary to meet public school funding and property tax relief imperatives and that the question of whether or not additional reforms in state funding are needed to meet these imperatives, and the formulas, amount, and sources for any such funding and relief, must be determined at the earliest possible date through a special commission established for that purpose by the general court.

III.  The general court further finds that the extension to capital gains of the state’s existing tax on interest and dividends coupled with significantly higher exemptions from the tax is necessary to both ensure the availability of sufficient funds to support the minimum level of public school funding provided by this act and to promote the state’s obligation to ensure a tax system that is fair and proportionate.

IV.  The general court further finds that the minimum interim funding provided for by this act will significantly alter both the amount of state funds required for this purpose and the amounts received from the state by school districts; in recognition of the magnitude and scope of these changes, and in an effort to avoid financial dislocations, the general court has provided in this act for the appropriate phase-in of the funding changes.

2  Interest and Dividends Tax; Exemptions Increased; Capital Gain Income.  Amend RSA 77:3, I to read as follows:

I.  Taxable income is that interest, dividend, and capital gain income, as defined in RSA 77:4, received [from interest and dividends] during the tax year prior to the assessment date by:

(a)  Individuals who are inhabitants or residents of this state for any part of the taxable year whose gross interest [and], gross dividend [income from all sources], and capital gain income, as defined in RSA 77:4, including income from a qualified investment company pursuant to RSA 77:4, V, exceeds [$2,400] $5,000 during that taxable period.

(b)  Partnerships, limited liability companies, and associations, the beneficial interest in which is not represented by transferable shares, whose gross interest [and], gross dividend, [income from all sources] and capital gain income, as defined in RSA 77:4, exceeds [$2,400] $5,000 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.

(c)  Executors deriving their appointment from a court of this state whose gross interest [and], gross dividend, [income from all sources] and capital gain income, as defined in RSA 77:4, exceeds [$2,400] $5,000 during the taxable year.

3  Taxation of Incomes; What Taxable.  Amend RSA 77:4, IV and V to read as follows:

IV.  [Dividends, other than that portion of a dividend declared by corporations to be a return of capital and considered by the federal internal revenue service to be such, the exemption of which is permitted by RSA 77:7.] The capital gain reported on the taxpayer’s federal income tax return which shall be the amount, if any, that is equal to the positive sum of the net short-term capital gain or loss and the net long-term capital gain or loss reported on that return.

V.  Amounts reported and taxed federally as [dividends or interest] interest, dividend, or capital gain income to a holder of an ownership interest in a qualified investment company as defined in RSA 77-A:1, XXI, a mutual fund, or a unit investment trust.

4  Taxation of Incomes; Exclusion of Certain Income; Employee Benefit Plans.  Amend RSA 77:4-b to read as follows:

77:4-b  [Interest and Dividend] Income of Employee Benefit Plans and Tax Deferred Investments Not Taxable.  Notwithstanding any provisions of RSA 77:4 to the contrary, [interest and dividend income] interest, dividend, and capital gain income, as defined in RSA 77:4, received by an employee benefit plan as defined by the Employee Retirement Income Security Act of 1974, section 3, or any successor act enacted for the purpose of regulating employee benefit plans, or an individual retirement arrangement, Keogh plan or any other arrangement pursuant to which payment of federal tax on the income thereof and of the plan sponsors, participants and beneficiaries is deferred, shall at no time be considered taxable income under RSA 77:4, either to the plan or arrangement or to its sponsors, participants or beneficiaries, irrespective of when or whether all or any portion of such income is accumulated or expended for the benefit of, or distributed in any form or manner to, such sponsors, participants or beneficiaries.

5  Taxation of Incomes; Exclusion of Certain Income; Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts.  Amend the introductory paragraph of RSA 77:4-d to read as follows:

77:4-d  Special Rule for Qualified Investment Companies, Mutual Funds, and Unit Investment Trusts.  Notwithstanding any other provision of RSA 77:4, the following income items shall not be treated as [dividends or interest] income taxable under this chapter:

6  Taxation of Incomes; Exclusion of Certain Income; College Tuition Savings Plans.  Amend RSA 77:4-e to read as follows:

77:4-e   Interest [and Dividends], Dividend, and Capital Gain Income from Funds Invested in College Tuition Savings Plan Not Taxable.  Notwithstanding any provision of RSA 77:4, income and distributions from any qualified tuition program as defined in the Internal Revenue Code of 1986, as amended, shall not be taxable under this chapter to the plan or to its sponsors, participants, or beneficiaries to the extent that the same is exempt from federal income taxation under section 529 of the Internal Revenue Code of 1986, as amended, as that section was in effect on July 1, 2003.

7  Taxation of Incomes; Excess Compensation.  Amend RSA 77:4-g to read as follows:

77:4-g  [Dividend] Excess Compensation.  Excess compensation determined by audit of the department shall not be considered [a dividend] taxable income under this chapter unless such determination is accepted by the Internal Revenue Service.

8  Taxation of Incomes; ABLE Plans.  Amend RSA 77:4-h to read as follows:

77:4-h  Interest [and Dividends], Dividend, and Capital Gain Income from Funds Invested in Achieving a Better Life Experience (ABLE) Plan Not Taxable.  Notwithstanding any provision of RSA 77:4, income and distributions from any Achieving a Better Life Experience (ABLE) plan as defined in the Internal Revenue Code of 1986, as amended, shall not be taxable under this chapter to the plan or its sponsors, participants, or beneficiaries to the extent that the same is exempted from federal income taxation under section 529A of the Internal Revenue Code of 1986, as amended.

9  Exemptions Increased.  Amend RSA 77:5 to read as follows:

77:5  Exemptions.  Each taxpayer shall have the following exemptions:

I.  Income of [$2,400] $5,000.

II.  An additional [$1,200] $7,500 if either or both taxpayers are 65 years of age or older on the last day of the tax year.

III.  An additional [$1,200] $2,500 if either or both taxpayers are blind.

IV.  An additional [$1,200] $2,500 if either or both taxpayers are disabled, unable to work, and have not yet reached their sixty-fifth birthday.

10  Taxation of Incomes; Married Taxpayers; Joint Returns.  Amend RSA 77:5-a to read as follows:

77:5-a  Married Taxpayers; Joint Returns.  A married taxpayer may claim the exemptions provided in RSA 77:5 for both self and spouse, regardless of the ownership of the [income from interest or dividends,] interest, dividend, or capital gain income, as defined in RSA 77:4, provided that both [husband and wife] spouses file a joint return.

11  Taxation of Incomes; Decedents Estates.  Amend RSA 77:9 to read as follows:

77:9  Decedents’ Estates.  The estates of deceased persons who last dwelt in this state shall be subject to the taxes imposed by this chapter upon all taxable income received by such persons during their lifetime, which has not already been taxed.  The [income] interest, dividend, or capital gain income, as defined in RSA 77:4, received by such estates during administration shall be taxable to the estate, except such proportion thereof as equals the proportion of the estate to be distributed to non-taxable persons or organizations.  The commissioner of revenue administration and executors and administrators of estates may effect a settlement by compromise of any question of doubt or dispute arising under this section.

12  Taxation of Incomes; Income From Trusts.  Amend RSA 77:10 to read as follows:

77:10  Income From Trusts.  [Interest and dividend income] The interest, dividend, and capital gain income, received by estates held by trustees treated as grantor trusts under section 671 of the United States Internal Revenue Code shall be included in the return of their grantor, to the extent that the grantor is an inhabitant or resident of this state.  Income reported by, and taxed federally as interest [or dividends to], dividend, or capital gain income to a trust beneficiary who is an individual inhabitant or resident of this state with respect to distributions from a trust that is not treated as a grantor trust under section 671 of the United States Internal Revenue Code shall be included as interest [or dividends], dividend, or capital gain income in the return of such beneficiary and subject to taxation in accordance with the provisions of this chapter.

13  Taxation of Incomes; Returns and Declaration.  Amend RSA 77:18, IV(a) and (b) to read as follows:

(a)  Every individual whose total [interest and dividend income] interest, dividend, or capital gain income, as defined in RSA 77:4, is less than [$2,400] $5,000 for a taxable period.

(b)  For joint filers whose total [interest and dividend income] ] interest, dividend, or capital gain income, as defined in RSA 77:4, is less than [$4,800] $10,000 for a taxable period.

14  Repeals.  The following are repealed:

I.  RSA 77:4-c, relative to sale or exchange of transferable shares not taxable.

II.  RSA 77:7, relative to capital distribution.

15  Adequate Education; Interim Cost.  Amend RSA 198:40-a to read as follows:

198:40-a  Cost of an Opportunity for an Adequate Education.

I.  For the biennium beginning July 1, [2015] 2019, the interim annual cost of providing the opportunity for an adequate education as defined in RSA 193-E:2-a shall be as specified in paragraph II.  For subsequent state fiscal years, the department shall adjust the rates specified in this paragraph in accordance with RSA 198:40-d.

II.(a)  A cost of [$3,561.27] $4,000 per pupil in the ADMA, plus differentiated aid as follows:

(b)  An additional [$1,780.63] $1,900 for each pupil in the ADMA who is eligible for a free or reduced price meal; plus

(c)  An additional [$697.77] $740 for each pupil in the ADMA who is an English language learner; plus

(d)  An additional [$1,915.86] $2,035 for each pupil in the ADMA who is receiving special education services; plus

[(e)  An additional $697.77 for each third grade pupil in the ADMA with a score below the proficient level on the reading component of the state assessment administered pursuant to RSA 193-C:6 or the authorized, locally-administered assessment as provided in RSA 193-C:3, IV(i), provided the pupil is not eligible to receive differentiated aid pursuant to subparagraphs (b)-(d).  A school district receiving aid under this subparagraph shall annually provide to the department of education documentation demonstrating that the district has implemented an instructional program to improve non-proficient pupil reading.]

III.  The sum total calculated under paragraph II shall be the interim cost of an adequate education.  The department shall determine the interim cost of an adequate education for each municipality based on the ADMA of pupils who reside in that municipality.

16  Adjustment; Rates Per Pupil.  Amend RSA 198:40-d to read as follows:

198:40-d  Consumer Price Index Adjustment.  Beginning July 1, [2017] 2021 and for every biennium thereafter, the department of education shall adjust for each fiscal year of the biennium the cost of an adequate education under RSA 198:40-a based on the average change in the Consumer Price Index for All Urban Consumers, Northeast Region, using the "services less medical care services" special aggregate index, as published by the Bureau of Labor Statistics, United States Department of Labor.  For the first year of the biennium, the average change shall be calculated using the 3 calendar years ending 18 months before the beginning of the biennium for which the calculation is to be performed.  For the second year of the biennium, the adjustment from the adjusted first-year cost of an adequate education shall be the same as the average change calculated for the first year of the biennium.

17  Adequate Education; Determination of Grants.  Amend RSA 198:41, IV(d) to read as follows:

(d)  For fiscal [year 2017 and each fiscal year thereafter] years 2018 and 2019, the department of education shall distribute a total education grant to each municipality in an amount equal to the total education grant for the fiscal year in which the grant is calculated plus a percentage of the municipality's fiscal year 2012 stabilization grant, if any, distributed to the municipality; the percentage shall be 96 percent for fiscal year 2017,[ and shall be reduced by 4 percent of the amount of the 2012 education grant for each fiscal year thereafter] 92 percent for fiscal year 2018, and 88 percent for fiscal year 2019, subject, however, to the provisions of subparagraphs (e) and (f).

(e)  For fiscal year 2017 and each fiscal year thereafter, no stabilization grant shall be distributed to any municipality for any fiscal year in which the municipality's education property tax revenue collected pursuant to RSA 76 exceeds the total cost of an adequate education or to any municipality for any fiscal year in which the municipality's ADMA is zero.

(f)  For fiscal year 2019, the department of education shall further distribute an additional stabilization grant to each municipality equal to the difference between the stabilization grant distributed to the municipality for fiscal year 2019 pursuant to subparagraph (d) and the municipality's fiscal year 2012 stabilization grant, if any, distributed to the municipality, subject, however, to the provisions of subparagraph (e).

(g)  For fiscal year 2020 and each fiscal year thereafter, the department of education shall calculate a total interim education grant for each municipality in an amount equal to the total interim education grant for the cost of an adequate education for the fiscal year in which the grant is calculated plus the total amount of the fiscal year 2012 stabilization grant, if any, distributed to the municipality, and shall distribute said total grant, provided, however, that no increase in the total grant, including the stabilization grant, distributed to a municipality for fiscal year 2020 above the total grant distributed to that municipality for fiscal year 2019 shall exceed one-half of the total increase in said grant, including the stabilization grants, otherwise calculated for said municipality for fiscal year 2020 pursuant to the provisions of subparagraphs (a) through (f).

18  Education Tax.  Amend RSA 76:3 to read as follows:

76:3  Education Tax.  Beginning July 1, [2005] 2021, and every fiscal year thereafter, the commissioner of the department of revenue administration shall set the education tax rate at a level sufficient to generate revenue of [$363,000,000] $272,000,000 when imposed on all persons and property taxable pursuant to RSA 76:8, except property subject to tax under RSA 82 and RSA 83-F.  The education property tax rate shall be effective for the following fiscal year.  The rate shall be set to the nearest 1/2 cent necessary to generate the revenue required in this section.

19  Applicability.  Sections 2-14 of this act shall be applicable to tax periods ending on and after December 31, 2020.

20  Effective Date.  

I.  Sections 16 and 18 of this act shall take effect July 1, 2021.

II.  This act shall take effect upon its passage.

 

LBAO

19-0593

Revised 1/17/19

 

HB 686-FN-A-LOCAL- FISCAL NOTE

AS INTRODUCED

 

AN ACT relative to calculating and funding the interim cost of an opportunity for an adequate education and extending the interest and dividends tax to capital gains.

 

FISCAL IMPACT:      [ X ] State              [    ] County               [ X ] Local              [    ] None

 

 

 

Estimated Increase / (Decrease)

STATE:

FY 2020*

FY 2021

FY 2022

FY 2023

   Appropriation

$0

$0

$0

$0

   Revenue

Indeterminable

Indeterminable

Indeterminable

Indeterminable

   Expenditures

$84,681,370

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

Funding Source:

  [ X ] General            [ X ] Education            [   ] Highway           [    ] Other

*This bill also increases state education trust fund expenditures by $18,869,520 in FY 2019.

 

 

 

 

 

LOCAL:

 

 

 

 

   Revenue

$84,681,370

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

   Expenditures

$0

$0

$0

$0

*This bill also increases local revenue by $18,869,520 in FY 2019.

 

METHODOLOGY:

Impact Relative to Extending the Interest and Dividends Tax to Capital Gains

 

The Department of Revenue Administration states this bill extends the Interest and Dividends (I&D) Tax to include capital gain income and increases the exemptions and filing thresholds for the I&D Tax.  The income exemption increases from $2,400 to $5,000, the exemption for a taxpayer 65 years of age or older increases from $1,200 to $7,500 and the exemption for a taxpayer who is blind or disabled from $1,200 to $2,500.  The filing thresholds for individuals increases from $2,400 to $5,000 and for joint filers increases from $4,800 to $10,000.  

 

The Department used the following information to calculate an estimated impact of this bill: Tax Year 2016 data for the I&D Tax as of December 24, 2018 and IRS return data for Tax Years 2015 and 2016 for the capital gains data reported to the IRS on the NH Statement of Income.  The Department estimates the addition of capital gains income will increase I&D Tax revenue by $108,334,440, however the changes in the exemptions will result in a revenue decrease of $13,497,597 for a net increase in General Fund revenue of $94,836,843.  

 

The Business Profits Tax (BPT) statute, RSA 77-A:4,I, states income that is taxable or specifically exempted from the I&D Tax shall be deducted against the BPT.  As a result, some portion of capital gains currently taxed at the BPT rate of 7.9% will now be taxed at the I&D tax rate of 5%.  The Department has no information to determine which BPT taxpayers would be required to pay I&D Tax on account of capital gains, therefore the Department is unable to estimate the decrease in BPT revenues.

 

The Department notes there are some limitations to the data it uses to estimate revenue impact of including capital gains as taxable under the I&D Tax.  These limitations include:

  • The Department is unable to limit the net capital gain amount reported by the IRS on the  NH Statement of Income to taxpayers who would meet the filing thresholds and cannot determine what, if any, exemptions would be used to offset tax owed.  Therefore, the Department assumes all returns with an AGI of $1 or more would receive the $5,000 income exemption ($10,000 for joint filers) which may underestimate the capital gains revenue that would be taxable.  In contrast, the Department does not take into account the other possible exemptions, which may overestimate capital gain income.
  • NH Statement of Income data includes capital gain flow through income from non-NH partnerships and limited liability companies that do not file an I&D Tax return in NH; however their members who are NH inhabitants may be subject to the I&D Tax.
  • NH Statement of Income data for capital gains is a net figure.  For federal tax purposes, capital gains can offset capital losses. This bill would apply the I&D Tax to any net capital gains, but does not provide a deduction for capital losses.
  • NH Statement of Income data includes capital gain flow through income from S-corps.  S-corps are not taxable under the I&D tax law; however, distributions from S-corps to NH inhabitants are subject to the I&D Tax.

 

Impact Relative to Education Funding

 

This bill provides a one-time payment in FY 2019 of the difference between a municipality’s calculated FY 2019 stabilization grant and the FY 2012 stabilization grant. This bill also amends the adequate education funding formula, effective FY 2020, by increasing the per pupil base amount, as well as three of the four differentiated aid components (eliminates the differentiated aid component relative to third grade reading).  Lastly, this bill provides an enhanced grant amount to municipalities in FY 2020 and each year thereafter, however limiting how much a total grant can increase from FY 2019 to FY 2020 at half of the calculated growth (no limit included in years FY 2021 and beyond).  Each of these change will be discussed in turn:

 

One-Time FY 2019 Stabilization Grant Payment

This bill provides for a one-time payment in FY 2019 to each municipality in the amount of the difference between its FY 2019 actual stabilization grant and the original FY 2012 stabilization grant amount.  Since FY 2012, certain municipalities have received a stabilization grant as part of their total education grant.  In FY 2017, this portion of the grant has decreased by an amount equal to four percent (4%) of the original amount.  Therefore, in FY 2019, the stabilization grant was 12% lower than the original FY 2012 amount.  This bill, however, provides a one time payment in FY 2019 for the 12%, which totals $18,869,520.

 

Current Law / Proposed Per Pupil Adequacy Rates (Consumer Price Index Adjusted)

 

 

 

FY 2020*

Current Law

Proposed

Base Adequacy

$3,708.78

$4,500.00

Differentiated Aid

 

 

     Free and Reduced Lunch

$1,854.38

$1,900.00

     Special Education

$1,995.21

$2,035.00

     English Language Learner

$725.63

$740.00

     3rd Grade Reading

$725.63

$0

*Under this bill, amounts are consumer price index (CPI) adjusted annually in FY 2021 and each year thereafter (current law requires a biennial CPI adjustment.)

 

FY 2020, and FY 2021 and Beyond

This bill modifies the adequate education grant determination in FY 2020, and each year thereafter, however there is a limitation for how much the FY 2020 can be based on a municipality’s total FY 2019 grant.  A municipality’s grant would be determined as follows:

  • Total Interim Education Grant for the Cost of An Adequate Education, PLUS
  • Total FY 2012 Stabilization Grant, LESS
  • FOR FY 2020 ONLY – One half of the calculated increase from the FY 2019 to FY 2020.*

 

*Example:  Town A received $1,000,000 in total grants in FY 2019 and have a total calculated FY 2020 grant of $1,500,000.  This increase, $500,000, would be cut in half in FY 2020.  Therefore, Town A would receive a grant in FY 2020 of $1,250,000.  

 

The limitation reduction for FY 2020 equates to approximately $65 million, and in FY 2021 and beyond, no such reduction would occur.

 

Based on these changes and using FY 2020 premiminary data, this bill will increase state education trust fund expenditures and local revenues by $84,681,370 in FY 2020.  Estimates for FY 2021 and beyond are not available, however would be expected to be in excess of $100 million per year.

 

 

Based on FY 2020 Preliminary Data

Current Law

Proposed

Increase / (Decrease)

Total Estimated Grant

$551,561,257

$636,242,627

$84,681,370

Statewide Education Property Tax

$363,246,023

$363,246,023

$0

Total Aid

$914,807,280

$999,488,650

$84,681,370

 

AGENCIES CONTACTED:

Department of Revenue Administration and Department of Education

 

Links


Date Body Type
Jan. 29, 2019 House Hearing
Feb. 12, 2019 House Exec Session
Feb. 27, 2019 House Floor Vote
March 27, 2019 House Exec Session
Nov. 12, 2019 House Exec Session
House Floor Vote

Bill Text Revisions

HB686 Revision: 7462 Date: Feb. 28, 2019, 4:52 p.m.
HB686 Revision: 7463 Date: Jan. 18, 2019, 11:52 a.m.

Docket


Jan. 8, 2020: Inexpedient to Legislate: MA VV 01/08/2020 HJ 1 P. 46


: Committee Report: Inexpedient to Legislate (Vote 20-0; CC) HC 50 P. 10


Nov. 12, 2019: Executive Session: 11/12/2019 10:00 am LOB 210-211


Oct. 29, 2019: Division II Work Session: 10/29/2019 10:00 am LOB 209


: Retained in Committee


March 27, 2019: Executive Session: 03/27/2019 10:00 am LOB 210-211


March 13, 2019: Finance Division II Work Session: 03/13/2019 01:00 pm LOB 209


March 4, 2019: Finance Division II Work Session: 03/04/2019 10:30 am LOB 209


Feb. 28, 2019: Referred to Finance 02/28/2019 HJ 7 P. 37


Feb. 28, 2019: Ought to Pass with Amendment 2019-0404h: MA RC 199-143 02/28/2019 HJ 7 P. 35


Feb. 28, 2019: Lay on Table (Rep. Steven Smith): MF RC 139-203 02/28/2019 HJ 7 P. 33


Feb. 28, 2019: Amendment # 2019-0404h: AA VV 02/28/2019 HJ 7 P. 29


: Minority Committee Report: Inexpedient to Legislate


Feb. 27, 2019: Majority Committee Report: Ought to Pass with Amendment # 2019-0404h for 02/27/2019 (Vote 12-7; RC) HC 13 P. 26


Feb. 12, 2019: Executive Session: 02/12/2019 03:00 pm LOB 202


Feb. 7, 2019: Full Committee Work Session: 02/07/2019 09:00 am LOB 202


Jan. 29, 2019: Public Hearing: 01/29/2019 10:00 am LOB 202


Jan. 3, 2019: Introduced 01/03/2019 and referred to Ways and Means HJ 3 P. 26