Legislature(2011 - 2012)BARNES 124

02/02/2012 08:00 AM House COMMUNITY & REGIONAL AFFAIRS


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* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+= HB 184 REFUND OF FISH BUSINESS TAX TO MUNIS TELECONFERENCED
Heard & Held
+= HB 290 ESTABLISH ENDOW ALASKA GRANT PROGRAM TELECONFERENCED
Moved CSHB 290(CRA) Out of Committee
+= HB 170 MUNI TAX EXEMPTION FOR CERTAIN VOLUNTEERS TELECONFERENCED
Moved CSHB 170(CRA) Out of Committee
          HB 290-ESTABLISH ENDOW ALASKA GRANT PROGRAM                                                                       
                                                                                                                                
9:00:49 AM                                                                                                                    
                                                                                                                                
CHAIR MUNOZ  announced that the  next order of business  would be                                                               
HOUSE  BILL NO.  290, "An  Act  creating the  endow Alaska  grant                                                               
program in  the Department of  Commerce, Community,  and Economic                                                               
Development to encourage community development."                                                                                
                                                                                                                                
9:01:41 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  SADDLER  moved to  adopt  CSHB  290, Version  27-                                                               
LS1094\D, Kirsch, 2/1/12,  as the working document.   There being                                                               
no objection, Version D was before the committee.                                                                               
                                                                                                                                
9:02:04 AM                                                                                                                    
                                                                                                                                
ERIN  HARRINGTON, Staff,  Representative Austerman,  Alaska State                                                               
Legislature,  recalled that  at the  prior hearing  the committee                                                               
raised questions  that revolved largely around  the applicability                                                               
of the language to the  circumstances in Alaska.  The legislation                                                               
was  originally  drafted  based  on  a law  in  Iowa,  where  all                                                               
communities   are   neatly   organized  into   counties.      The                                                               
aforementioned doesn't  mirror the situation in  Alaska, in which                                                               
areas  may  be  organized  or   unorganized,  as  communities  or                                                               
boroughs,  and communities  and  independent municipalities  that                                                               
are not  in boroughs.   In  addressing the  points raised  by the                                                               
committee and working with Alaska  community foundations, quite a                                                               
few changes were  made to HB 290 to make  it relevant for Alaska.                                                               
The  committee packet  includes  a memorandum  dated February  1,                                                               
2012,  which  relates  the  changes  encompassed  in  Version  D.                                                               
However, everywhere the memorandum  incorrectly refers to Version                                                               
I  it  should refer  to  Version  D.   She  pointed  out that  in                                                               
addition to  the changes  that make  the legislation  relevant to                                                               
Alaska  there are  also two  policy  changes.   The first  policy                                                               
change is  in Section  1, where the  language clarifies  that the                                                               
funds raised  and matched  through the  Endow Alaska  program are                                                               
meant  to  grow their  unrestricted  endowed  funds of  community                                                               
foundations  and  thus  make  them  available  in  perpetuity  to                                                               
support a broad  range of needs and communities  as determined by                                                               
the involved  residents making the  decisions where  the earnings                                                               
on  the funds  are  spent.   The  second  policy  change is  that                                                               
Version  D  removes  the requirement  that  grantees  demonstrate                                                               
substantial  compliance  with  the   national  standards  of  the                                                               
National  Council on  Foundations.   The  aforementioned was  the                                                               
result  of continued  discussion  with members  of the  community                                                               
foundation  organizations in  Alaska.   There were  concerns that                                                               
the requirement that  grantees demonstrate substantial compliance                                                               
with  the   national  standards   of  the  National   Council  on                                                               
Foundations  would   place  an   undue  hurdle  with   regard  to                                                               
communities being able  to access this program.   She pointed out                                                               
that the committee  should have a handout  regarding the timeline                                                               
involved in demonstrating compliance  with the national standards                                                               
of the  National Council on  Foundations.  The process  is fairly                                                               
lengthy in that it takes from 300  days to 450 days and there are                                                               
associated  costs.    Currently,  there are  only  two  community                                                               
foundation organizations  that meet this  accreditation standard.                                                               
Although  other community  foundations  have chosen  not to  seek                                                               
accreditation, she  didn't believe there  is any question  of the                                                               
quality of work or commitment of those foundations.                                                                             
                                                                                                                                
MS. HARRINGTON  then detailed the changes  encompassed in Version                                                               
D.   On page 1, lines  11-12, language was added  to clarify that                                                               
the purpose  of the  grants under  this program  are to  grow the                                                               
unrestricted endowed funds.   She then explained that  on page 2,                                                               
lines  5-6, the  language didn't  accurately describe  the Alaska                                                               
Community  Foundation  (ACF), which  is  envisioned  as the  lead                                                               
philanthropic  entity in  Alaska, and  therefore it  was deleted.                                                               
The  language  requiring  the  Council  on  Foundations  national                                                               
standards   compliance  was   also  deleted.     Throughout   the                                                               
legislation the  language "community affiliate  organization" was                                                               
replaced with  "community foundation affiliate" in  order to more                                                               
clearly describe the entities in  Alaska.  The ambiguous language                                                               
regarding the  ranking for  applicants [on  page 2,  lines 17-18]                                                               
was also deleted.  The sponsor  didn't want the language to imply                                                               
that the  needs in 2013 somehow  dictate the use of  the funds in                                                               
2085.  [On page 2, lines  16-17] language was inserted to clarify                                                               
that  funds  should   be  used  to  help   create  new  community                                                               
foundations as well  as grow existing community  foundations.  On                                                               
page  2,  line 31,  the  language  "plan for  distributing  grant                                                               
funds" was  replaced with  the language  "spending policy".   The                                                               
legislation  was also  inconsistent with  regard to  definitions,                                                               
and thus  the language  on page  3, lines 3-5,  was deleted.   In                                                               
proposed AS 11.33.180, the term  "organization" was replaced with                                                               
"foundation  affiliate" in  order  to more  clearly describe  the                                                               
organizations in  Alaska.  The  language on page 3,  lines 10-11,                                                               
that specified  that no more  than five grants could  be received                                                               
within  a single  borough in  a year  was removed  since not  all                                                               
Alaska communities are located in  boroughs.  The final provision                                                               
of  the  legislation  regarding   definitions  was  reordered  to                                                               
correspond with  the hierarchy of  community foundations  and the                                                               
affiliates  underneath  them.   Ms.  Harrington  then provided  a                                                               
document relating  the hierarchy  of community foundations.   She                                                               
explained  that  community  foundations   can  hold  within  them                                                               
affiliate  funds,   which  are  known  as   community  foundation                                                               
affiliates  in  terms of  HB  290.   These  community  foundation                                                               
affiliates can  have independent  boards that  work at  the local                                                               
level.     For   instance,  the   nonexistent  Kodiak   Community                                                               
Foundation would have a local  level policy board, but they would                                                               
be  an affiliate  to  a higher  level  community foundation  that                                                               
would   actually  hold   the  funds   and   have  the   fiduciary                                                               
responsibility for it.   With regard to  partner foundations, she                                                               
explained  that   the  Juneau   Community  Foundation   would  be                                                               
considered  a  partner  to  ACF   because  the  Juneau  Community                                                               
Foundation  has deposited  a portion  of its  endowed funds  with                                                               
ACF, although they  hold the rest independently  and locally with                                                               
in  the community.   She  also provided  a document  that relates                                                               
some  of the  results of  the Endow  Iowa and  Kentucky programs.                                                               
She highlighted that from June  2010 through June 2011, the Endow                                                               
Iowa funds grew by $100 million  and have grown from 20 community                                                               
organizations to 130.  Iowa's  investment in the grant portion of                                                               
the Endow Iowa  program was $200,000 over four years.   The Endow                                                               
Iowa program also has a tax credit portion that continues today.                                                                
                                                                                                                                
9:14:33 AM                                                                                                                    
                                                                                                                                
DIANE KAPLAN, President & CEO,  Rasmuson Foundation, reminded the                                                               
committee that  in the  1800s Solomon  Guggenheim and  J.P Morgan                                                               
made a lot  of money in Alaska, but none  of those dollars earned                                                               
in Alaska  benefitted Alaskans in  the future.  She  then related                                                               
that  in more  recent years,  she met  a woman  in Seattle  whose                                                               
father had a  thriving business in Anchorage, the  funds of which                                                               
were used  to create a foundation  in Seattle and all  the grants                                                               
made from the  organization are to entities in  Seattle.  Through                                                               
initiatives such as HB 290, she  expressed hope that the trend of                                                               
people earning  lots of money in  Alaska and using that  money to                                                               
benefit other  places will end.   In 2005, in recognition  of the                                                               
aforementioned,  the Rasmuson  Foundation  created the  community                                                               
asset building initiative.   This initiative was  done in concert                                                               
with colleagues around the country  who had done similar programs                                                               
to  create community  funds to  give philanthropic  individuals a                                                               
vehicle through which they can  provide long-term support for the                                                               
organizations in the  communities in which they  live and thrive.                                                               
Through  the aforementioned  initiative  the Rasmuson  Foundation                                                               
has new funds in communities  such as Seward, Haines, Petersburg,                                                               
and  Talkeetna.   Each of  those communities  stepped forward  to                                                               
create permanent  endowments that would benefit  the community in                                                               
the  long-term  as  well  as organizations  people  value.    The                                                               
Rasmuson  Foundation  provided  a  lot  of  technical  assistance                                                               
through  ACF,  which   was  the  lead  partner.     The  Rasmuson                                                               
Foundation  also  worked with  existing  affiliates  such as  the                                                               
Juneau Community  Foundation and the Homer  Community Foundation,                                                               
which has previously  been established.  The result  has been the                                                               
creation of  new opportunities for  philanthropic Alaskans.   For                                                               
example, local  Seward resident  Tony Rollo  (ph) left  almost $2                                                               
million  to the  Seward Community  Fund at  ACF.   If the  Seward                                                               
Community  Fund  hadn't  been  created  in  2005,  those  dollars                                                               
wouldn't  be  there  to  benefit Seward  in  the  long-term,  she                                                               
opined.    In recognition  of  the  aforementioned, the  Rasmuson                                                               
Foundation  Board  approved  an  additional $2  million  to  help                                                               
establish three  to four  new affiliate  funds at  the ACF.   She                                                               
expressed hope that Kodiak, Ketchikan,  Fairbanks, and the Mat-Su                                                               
Valley will create such funds in  the future.  Ms. Kaplan related                                                               
that HB  290 is very  timely because the Rasmuson  Foundation has                                                               
allocated lots of funding to  provide the technical assistance to                                                               
help communities  apply for these  funds and be successful.   She                                                               
expressed hope that there could be  more funds to put toward this                                                               
effort  because the  Rasmuson Foundation  found that  its $25,000                                                               
challenge  grants  is  adequate   for  communities  the  size  of                                                               
Petersburg,  Haines, or  Talkeetna  but  probably inadequate  for                                                               
communities the  size of  Kodiak or Fairbanks.   Ms.  Kaplan then                                                               
told  the committee  that the  Rasmuson  Foundation supports  the                                                               
policy  change in  Version  D  regarding supporting  unrestricted                                                               
endowments, which  she characterized  as the  "sweet spot."   She                                                               
related that  the Rasmuson Foundation  does like  the requirement                                                               
to meet the Council on  Foundations national standards, which ACF                                                               
already  does.    However,  that  was  deleted  from  Version  D.                                                               
Version D  also doesn't include  the statewide  lead organization                                                               
language, which  Ms. Kaplan  felt should  be included  because an                                                               
organization administering  these funds  should have  a statewide                                                               
board and  perspective.   Ms. Kaplan characterized  HB 290  as an                                                               
excellent   opportunity.     In   fact,  Alaska's   congressional                                                               
delegation   is  on   the  national   level  supporting   similar                                                               
legislation,  the  Rural  Philanthropy  Gross  Act,  through  the                                                               
United States Department of Agriculture  (USDA).  In closing, she                                                               
mentioned  that  the former  governor  of  Iowa, who  established                                                               
Endow Iowa, is now the secretary  of the USDA and knows the value                                                               
of this program.                                                                                                                
                                                                                                                                
9:20:14 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE SADDLER inquired as to  the impact the creation of                                                               
an  Endow  Alaska fund  would  have  on the  informal  charitable                                                               
giving organizations in Alaska.                                                                                                 
                                                                                                                                
MS. KAPLAN used Eagle River as an  example.  Eagle River is a new                                                               
community  fund for  which the  Rasmuson  Foundation supported  a                                                               
major  effort  to  place  a  clock  in  the  town  center.    The                                                               
aforementioned  is a  local project  that  gets folks  to make  a                                                               
donation  for  the first  time.    Furthermore, there  are  local                                                               
institutions  that  folks  may  like to  support  over  time  and                                                               
without a  local community fund  there is no way  to do so.   She                                                               
opined  that since  most people  like their  giving to  be local,                                                               
it's  a real  benefit to  establish  local funds  to capture  the                                                               
giving.  She informed the  committee that Seward has $2.3 million                                                               
that  will generate  over $100,000  annually, in  perpetuity, for                                                               
Seward  organizations.   This  model  has  already proven  to  be                                                               
successful in just a few short years, she opined.                                                                               
                                                                                                                                
9:22:31 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE SADDLER  said he understood the  benefit of having                                                               
local foundations as  it creates a higher profile  and provides a                                                               
mechanism  [for giving].   He  reiterated his  question regarding                                                               
whether the  creation of more structured  state philanthropy with                                                               
a state match/grant impacts any other giving patterns.                                                                          
                                                                                                                                
MS.  KAPLAN offered  that the  structured  state philanthropy  is                                                               
more  about  giving from  savings  or  bequests whereas  for  the                                                               
smaller  less organized  charitable organizations  the giving  is                                                               
from the  checking account.   What is  really being  discussed is                                                               
establishing a savings account for  long-term needs and providing                                                               
philanthropic individuals  a way  in which  to endow  things they                                                               
care about.   Those generally  come from  an estate gift  once an                                                               
individual  has   passed  away.     For  example,   the  Rasmuson                                                               
Foundation  was  originally a  $6  million  foundation, but  when                                                               
Elmer Rasmuson passed  away the majority of his  estate passed to                                                               
the  foundation.   The aforementioned  resulted  in the  Rasmuson                                                               
Foundation being a  $500 million foundation.   Although it's easy                                                               
to  underestimate  the  assets  in  communities,  there  are  5-6                                                               
millionaires  in Alaska  and the  [Rasmuson Foundation]  wants to                                                               
ensure  those assets  stay  in Alaska  rather  than go  elsewhere                                                               
merely because of a lack of  a local vehicle to support the local                                                               
organizations.                                                                                                                  
                                                                                                                                
9:25:25 AM                                                                                                                    
                                                                                                                                
MS. HARRINGTON pointed  out the Endow Iowa  and Kentucky document                                                               
relates that  a Transfer of  Wealth Study estimated  that through                                                               
probate  estates   alone,  from  2020-2049,  $531   billion  will                                                               
transfer hands in  Iowa as Baby Boomers pass away.   Although the                                                               
scope may  be smaller in  Alaska, the opportunity to  capture the                                                               
giving remains.                                                                                                                 
                                                                                                                                
9:26:13 AM                                                                                                                    
                                                                                                                                
CHAIR MUNOZ  recalled that Ms.  Kaplan related the  importance of                                                               
the  statewide  lead  organization,  the language  for  which  is                                                               
retained,  but on  line 1  it's an  option of  the department  to                                                               
identify  the lead  philanthropic entity  due to  the use  of the                                                               
term "may" rather than "shall"[page 1, line 9].                                                                                 
                                                                                                                                
MS. KAPLAN  said that it's  important to have a  statewide entity                                                               
to  create  buy-in to  have  a  statewide entity  administer  the                                                               
funds.                                                                                                                          
                                                                                                                                
9:27:29 AM                                                                                                                    
                                                                                                                                
KEN  KASTNER,   Member,  Board   of  Trustees,   Homer  Community                                                               
Foundation, informed  the committee that the  term "unrestricted"                                                               
is a  term of art when  used with regard  to these funds.   For a                                                               
community  foundation, an  "unrestricted  fund" means  a fund  in                                                               
which both the corpus and  the interest, the distributable amount                                                               
through a  spending policy,  is at the  discretion of  the board.                                                               
The  aforementioned  is of  concern,  although  he said  that  he                                                               
agreed with the  intent.  He then opined that  the growth through                                                               
HB  290   wouldn't  be  through  new   community  foundations  or                                                               
affiliates, rather it  would likely be through  a community fund,                                                               
which is  a basket of  funds.   For example, the  Homer Community                                                               
Foundation includes the City of  Homer Fund and the Kachemak City                                                               
Fund,  both of  which  are permanent  endowments  the purpose  of                                                               
which are  to provide annual  operational support  for 501(c)(3)s                                                               
located within  the municipal boundaries.   In Homer,  [the Homer                                                               
Community Foundation] has  never competed with anyone.   In fact,                                                               
he  suggested that  the 501(c)(3)s  in Homer  would say  that the                                                               
creation of  a community foundation  opened avenues of  income to                                                               
them  that they  have never  had.   Therefore, he  suggested that                                                               
what  he refers  to as  a community  fund should  be specifically                                                               
included in  HB 290.  Lastly,  he suggested that there  should be                                                               
legislative guidance as  to the distribution of funds  in new and                                                               
existing funds.  He said he  wouldn't want existing funds to have                                                               
a priority over funding decisions.                                                                                              
                                                                                                                                
MR.  KASTNER,  in response  to  Chair  Munoz, clarified  that  an                                                               
"unrestricted  fund" to  a community  foundation means  that both                                                               
the  corpus and  earnings  are available  for  distribution.   He                                                               
offered his belief  that the intent is to  refer to "unrestricted                                                               
use  of  earnings"  rather  than  "unrestricted  fund"  since  he                                                               
believes  the intent  was to  place  the funds  and the  matching                                                               
funds  in permanent  endowments  the purpose  of  which would  be                                                               
unrestricted.                                                                                                                   
                                                                                                                                
9:31:26 AM                                                                                                                    
                                                                                                                                
MS. HARRINGTON  agreed with Mr.  Kastner that the intent  is they                                                               
be endowed  funds the  purposes of  which would  be unrestricted.                                                               
She  suggested  that  perhaps  on   page  1,  line  12  the  term                                                               
"unrestricted" should  be deleted and following  the term "funds"                                                               
insert  the   language  ",  the   purposes  of  which   would  be                                                               
unrestricted".                                                                                                                  
                                                                                                                                
9:32:36 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  GARDNER suggested  that perhaps  the language  on                                                               
page  1, line  12, should  read  "to increase  endowed funds  the                                                               
purpose of which would be unrestricted."                                                                                        
                                                                                                                                
9:33:50 AM                                                                                                                    
                                                                                                                                
CHAIR MUNOZ inquired  as to any comments  regarding Mr. Kastner's                                                               
concern with regard  to including community funds  in addition to                                                               
community foundations and community foundation affiliates.                                                                      
                                                                                                                                
MS. HARRINGTON related that the  sponsor struggled with finding a                                                               
mechanism  through   which  communities  that  didn't   have  the                                                               
capacity to establish an affiliate,  and ultimately felt it would                                                               
be difficult  to put in  law.  She  characterized it as  a policy                                                               
call.  As  HB 290 is currently written,  the legislation provides                                                               
the  opportunity   for  communities   or  regions   to  establish                                                               
foundations  or affiliates  and do  fundraising to  benefit them.                                                               
She said she didn't believe the activity is precluded.                                                                          
                                                                                                                                
9:35:38 AM                                                                                                                    
                                                                                                                                
CHAIR MUNOZ  inquired as to  whether the $25,000 grant  amount is                                                               
an annual or one-time amount.                                                                                                   
                                                                                                                                
MS. HARRINGTON  clarified that the  grant amount is not  meant to                                                               
be one time, but rather annually.                                                                                               
                                                                                                                                
9:36:13 AM                                                                                                                    
                                                                                                                                
CHAIR MUNOZ  inquired as to  the sponsor's vision with  regard to                                                               
the initial funding of the  program since the legislation carries                                                               
a zero fiscal note.                                                                                                             
                                                                                                                                
REPRESENTATIVE  AUSTERMAN   explained  that  the   Department  of                                                               
Commerce,  Community &  Economic Development  (DCCED) provided  a                                                               
zero  fiscal note  from because  it believes  it can  handle pass                                                               
through   grant  funds.     Perhaps,   there  needs   to  be   an                                                               
indeterminate  fiscal  note  to   have  the  fiscal  conversation                                                               
because  the program  could  have a  yearly  appropriation or  an                                                               
endowment.  He anticipated four  to six applications at $25,000 a                                                               
year.   However, the program  may reach a  point at which  it may                                                               
not  need  to  be  funded  and   would  be  viewed  as  a  yearly                                                               
appropriation by the House Finance Committee.                                                                                   
                                                                                                                                
9:38:44 AM                                                                                                                    
                                                                                                                                
CHAIR  MUNOZ, upon  determining no  one else  wished to  testify,                                                               
announced that public testimony would be closed.                                                                                
                                                                                                                                
9:39:51 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE GARDNER  moved that the committee  adopt Amendment                                                               
1, as follows:                                                                                                                  
                                                                                                                                
     Page 1, line 9, following "a"                                                                                              
          Insert "statewide"                                                                                                    
                                                                                                                                
     Page 2, line 4;                                                                                                            
          Delete "an"                                                                                                           
          Insert "a statewide"                                                                                                  
                                                                                                                                
There being no objection, Amendment 1 was adopted.                                                                              
                                                                                                                                
9:41:31 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE GARDNER  moved that the committee  adopt Amendment                                                               
2, as follows:                                                                                                                  
                                                                                                                                
     Page 1, line 11;                                                                                                           
       Delete    "for   the    purpose   of    increasing                                                                       
     unrestricted endowed funds."                                                                                               
        Insert "to increase endowed funds the purpose of                                                                        
     which would be unrestricted."                                                                                              
                                                                                                                                
                                                                                                                                
There being no objection, Amendment 2 was adopted.                                                                              
                                                                                                                                
9:41:59 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE GARDNER  moved that the committee  adopt Amendment                                                               
3, as follows:                                                                                                                  
                                                                                                                                
     Page 2, line 31, following "$25,000";                                                                                      
          Insert "annually"                                                                                                     
                                                                                                                                
There being no objection, Amendment 3 was adopted.                                                                              
                                                                                                                                
9:42:27 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE SADDLER  asked if there  was the intent to  have a                                                               
lifetime cap on the grants.                                                                                                     
                                                                                                                                
MS. HARRINGTON responded that it wasn't discussed.                                                                              
                                                                                                                                
REPRESENTATIVE  SADDLER asked  if  the purpose  of the  community                                                               
foundations or  community foundation affiliates is  to grow their                                                               
endowments so that  they can provide operating  grants to smaller                                                               
501(c)(3)s.                                                                                                                     
                                                                                                                                
REPRESENTATIVE AUSTERMAN replied yes.                                                                                           
                                                                                                                                
MS.  HARRINGTON  clarified  that   ACF,  the  lead  philanthropic                                                               
entity,  wouldn't contribute  the match  rather the  local entity                                                               
would contribute the match.   The lead philanthropic entity, ACF,                                                               
would simply administer the program  with the state dollars being                                                               
matched at the local level.                                                                                                     
                                                                                                                                
9:43:49 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE GARDNER surmised then  that the local entity would                                                               
apply for the grant, proceed  through the system, and be approved                                                               
as comporting with the intent.                                                                                                  
                                                                                                                                
MS. HARRINGTON replied yes.                                                                                                     
                                                                                                                                
9:44:23 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  FOSTER  moved to  report  CSHB  290, Version  27-                                                               
LS1094\D, Kirsh, 2/1/12, as amended,  and an indeterminate fiscal                                                               
note, out  of committee with  individual recommendations  and the                                                               
accompanying  fiscal  notes.   There  being  no  objection,  CSHB
290(CRA) with  an indeterminate fiscal  note was reported  out of                                                               
the House Community and Regional Affairs Standing Committee.                                                                    
                                                                                                                                

Document Name Date/Time Subjects
CSHB170-Sponsor Memo on changes Version I.pdf HCRA 2/2/2012 8:00:00 AM
HB 170
HB170 CS 27-LS05621I.pdf HCRA 2/2/2012 8:00:00 AM
HB 170
HB184 (H)CRA Amendment.pdf HCRA 2/2/2012 8:00:00 AM
HB 184
HB184 DOR Share Credit Analysis.pdf HCRA 2/2/2012 8:00:00 AM
HB 184
HB184 DOR Tax Div. Summary Definition.pdf HCRA 2/2/2012 8:00:00 AM
HB 184
HB184 City of Homer response to CRA question.msg HCRA 2/2/2012 8:00:00 AM
HB 184
HB184-DCCED-DCRA-01-26-12.pdf HCRA 2/2/2012 8:00:00 AM
HB 184
CSHB184 Ver R CRA.pdf HCRA 2/2/2012 8:00:00 AM
HB 184
HB184-DOR-TAX-01-25-12.pdf HCRA 2/2/2012 8:00:00 AM
HB 184
CSHB290 National Standards Compliance.pdf HCRA 2/2/2012 8:00:00 AM
HB 290
CSHB290 Version D.PDF HCRA 2/2/2012 8:00:00 AM
HB 290
HB290 Changes from Version B to Version D.pdf HCRA 2/2/2012 8:00:00 AM
HB 290