Legislature(2009 - 2010)HOUSE FINANCE 519
02/12/2010 01:30 PM House FINANCE
| Audio | Topic |
|---|---|
| Start | |
| SB171 | |
| Adjourn |
* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+ teleconferenced
= bill was previously heard/scheduled
| + | SB 171 | TELECONFERENCED | |
| + | TELECONFERENCED |
HOUSE FINANCE COMMITTEE
February 12, 2010
1:43 p.m.
1:43:58 PM
CALL TO ORDER
Co-Chair Stoltze called the House Finance Committee meeting to
order at 1:43 p.m.
MEMBERS PRESENT
Representative Mike Hawker, Co-Chair
Representative Bill Stoltze, Co-Chair
Representative Bill Thomas Jr., Vice-Chair
Representative Allan Austerman
Representative Mike Doogan
Representative Neal Foster
Representative Les Gara
Representative Reggie Joule
Representative Mike Kelly
Representative Woodie Salmon
MEMBERS ABSENT
Representative Anna Fairclough
ALSO PRESENT
Senator Kevin Meyer; Debbie Bitney, Director, Alaska Permanent
Fund Dividend Division; Christine Mercy, staff for Senator
Meyer; Michelle Kane, Assistant Attorney General, Department of
Law; Jordan Marshall, Rasmuson Foundation; Ginger Blaisdell,
Division Director, Department of Revenue
PRESENT VIA TELECONFERENCE
Mary Kay Neher, Anchorage; Michele Brown, United Way of
Anchorage
SUMMARY
SB 171 PERMANENT FUND DIVIDEND FOR DECEASED
SB 171 was HEARD and HELD in Committee for
further consideration.
1:44:04 PM
CS FOR SENATE BILL NO. 171(FIN)
"An Act relating to the permanent fund dividend of an
otherwise qualified individual who dies during the
qualifying year; and providing for an effective date."
SENATOR KEVIN MEYER introduced SB 171 to grant eligible
Alaskans their last Permanent Fund Dividend (PFD). He
elaborated that the deceased must meet all the requirements to
be eligible. Presently if the deceased passed away between
January 1 and March 31 of a year, then the estate could apply
for the PFD, but if the individual died during November or
December of the eligible year, the deceased would not qualify.
SB 171 would allow the estate to apply on behalf of the
deceased for the year that the deceased qualified for. This
dividend could help families with funeral costs or other
monetary needs.
1:47:50 PM
Co-Chair Stoltze asked for comments regarding Vice-Chair
Thomas' amendment. Senator Meyer announced that he supports the
amendment introduced by Vice-Chair Thomas.
1:48:55 PM
Representative Doogan questioned if the law were changed then
an Alaskan could be dead for 15 months and still receive the
PFD benefit. Senator Meyer agreed it could be up to 15 months.
1:49:55 PM
Representative Salmon inquired if the deadline is March 31, how
far is the look back to be eligible. Senator Meyer responded
that the PFD would only apply to the previous year and the
deceased would have to have been alive for at least 180 days of
that year.
1:50:50 PM
DEBBIE BITNEY, DIRECTOR, ALASKA PERMANENT FUND DIVIDEND
DIVISION, stated that the permanent fund division has no
position on the bill. She indicated the division has worked
with the sponsor on the language. Ms. Bitney noted the need for
clarification on how to administrator this program in relation
to AS 43.23.008 (a)(17). This statute relates to an
individual's intent to remain a state resident as this is a
requirement for the qualifying year.
Co-Chair Stoltze responded that the sponsor or his staff can
clarify that. He asked if the division was capable of
administering this provision. Ms. Bitney responded they could.
Co-Chair Stoltze asked if the concern was the question of
intent. Ms. Bitney agreed.
Representative Doogan referred to the need for an extra person
listed in the fiscal note. Ms. Bitney responded it is
anticipated that the workload will increase. Representative
Doogan asked what happens if no position is added. Ms. Bitney
noted that the division would absorb the cost and eligibility
decisions would take longer to complete for the dividend year.
1:54:48 PM
Representative Austerman asked if a student in an out-of-state
college is eligible and, if so, then does the student not have
to be in the state for six months. Ms. Bitney agreed that was
her understanding. An applicant could be absent at the time
they are deceased as long as they die within 180 days of the
end of the qualifying year. Representative Austerman asked if
this applies to a state resident who was at college, but not in
Alaska for the 180 days. Ms. Bitney responded that there are
people who retain their residency that allowed to be out of
state for more than 180 days. This legislation only deals with
the date of death.
Co-Chair Hawker requested the statute number again. Ms. Bitney
responded AS 43.23.008 (a)(17).
CHRISTINE MERCY, STAFF FOR SENATOR MEYER, referenced the intent
to stay in Alaska. The application is treated as though the
person was following the eligibility of a live person. Intent
means residency requirements such as not registering to vote in
another state, possessing an Alaskan Drivers License, and
having an Alaska address as the individual's home address.
1:58:32 PM
Representative Doogan questioned if someone dies in the 15
month period and someone else fills out the form, how can
questions regarding intent be answered.
Ms. Bitney responded that the way the statute is applied now,
it is assumed the applicant had the intent to stay during the
qualifying year. This legislation changes the intent now they
are deceased. Representative Doogan asked if the department
will have to judge the intent of someone who died during that
period. Ms. Bitney responded that the current way the division
applies the intent rule is that applicant must maintain it
during the qualifying year. Representative Doogan understood
that part, but if they die, how is the intent judged. Ms.
Bitney responded that she is requesting from the committee how
to judge intent.
2:01:22 PM
Representative Salmon inquired if there will there be a
separate form for someone who is deceased. Ms. Bitney replied
the form will be different; it is an estate application.
Representative Joule expounded that the issue of intent might
sound like it applies to all those who may die in a year. He
alleged that just a small number of people may apply. Senator
Meyer responded that was correct. He added that only about half
of those that die the previous year would qualify because the
individual had to live in the state for six months to qualify
with the intent to remain in Alaska. Representative Joule
maintained that any resident who died did have the intent to
remain in Alaska if they had not died.
2:04:31 PM
Co-Chair Stoltze reminded that this provision could also apply
to those residing outside Alaska. Senator Meyer agreed that was
correct if they met the eligibility requirements.
Representative Kelly suggested asking the Department of Law if
this program would be legal.
2:05:06 PM
MICHELLE KANE, ASSISTANT ATTORNEY GENERAL, DEPARTMENT OF LAW,
responded that the reason for the discussion is that both
sections are not being read together. If read simultaneously,
the intent question arises. Both sections of the law will need
to be read by the permanent fund division in determining
eligibility in regards to intent or absences from the state the
previous year.
2:06:48 PM
Representative Gara inquired what is the longest time period
between when someone passes away and they can receive the
allowable dividends now and what is different in SB 171. Ms.
Bitney replied that currently the applicant must pass away
during the filing period; therefore the maximum spread could be
nine months. This legislation would back it up six more months
for a total of fifteen months.
Representative Foster inquired about accidental and fraudulent
filing. He wondered what would happen when the estate filed for
a deceased person and all the information regarding the person
is not known, such as the 180 day requirement. He asked what
would be the consequence for the filer for an accidental filing
and what mechanisms are in place to prevent fraud.
2:09:30 PM
Ms. Bitney replied that the deceased person does not have to be
in Alaska when they died. The 180 days applied would come from
the death certificate itself. The division would take the word
of the filer that the information is correct. Ms. Kane
interjected that the dividend eligibility technician deals with
a variety of questionable issues all the time.
2:10:47 PM
Representative Doogan reiterated that the way the law works now
is if a person lives to January 1 and fills out the permanent
fund application, then dies, the right to the dividend would go
to the deceased estate. He questioned that under this new
legislation if the deceased never filled out the form, then a
right for the family to receive the dividend is created. Ms.
Kane responded that the intent of the bill is not different
from way the law is written today. The intent of the law is to
say the deceased person still deserved the dividend.
Representative Doogan rephrased his question. He noted that
today the right to the dividend goes to the estate if the steps
are taken to ensure it, but in the new legislation the deceased
did not file or take any steps to receive the dividend because
they died. Ms. Kane responded that the intent of the bill is to
create loopholes for those deceased who had been in the state
for 180 days, so the estate can file on their behalf. Ms.
Bitney interjected that Representative Doogan may see this as
creating a different set of people who can apply for the
deceased's person's dividend, but that is not the case.
Currently the estate can file for a person who passed away and
did not file for themselves.
Representative Doogan reiterated that he believed a different
type of right was being created. Ms. Kane agreed that the
legislation is changing the right, but not creating a new one.
Representative Doogan contended that this legislation is doing
something more than extending this right for another six
months. He believed it was creating a survivors' right. Ms.
Kane agreed that this legislation is creating a right that was
not there before.
2:15:35 PM
Representative Austerman returned to the eligibility of
students out of the state. He stated that a student who has
kept their Alaska residency and met all the requirements is
eligible while out of state at school, but was confused by
fifteen month issue. He asked if the student is only in the
state for 90 days would they be eligible for the dividend. Ms.
Kane declared that person would not be eligible. She contended
that the problem occurs with the intent language because a
student receiving an education can be outside of the state for
120 days. This is where the question of intent arises for the
department.
2:17:27 PM
Co-Chair Stoltze remarked that some dividends are applied for
by the state on behalf of felons. He wondered if the state
could apply for a dividend of a deceased. Ms. Bitney responded
that she was not aware that the state of Alaska would be the
beneficiary of an estate of a deceased person.
Co-Chair Stoltze noted that the felon funds are redirected into
state programs and wondered if the state would be able to apply
on behalf of the deceased. Ms. Bitney responded that she did
not believe so because felon dividends are calculated on a
formula, not to a specific individual.
Co-Chair Stoltze asked for more clarification on the handling
of felon situations.
2:19:50 PM
Representative Kelly questioned the need for additional staff.
He believed that the work would not be any more difficult than
a standard dividend application and his intent would be to have
a zero fiscal note, adding no new employees.
Vice-Chair Thomas MOVED to ADOPT Amendment #1, 26-LS0804\P.4,
Cook, 2/1/10 (copy on file):
A M E N D M E N T
OFFERED IN THE HOUSE BY REPRESENTATIVE THOMAS
TO: CSSB 171(FIN)
Page 1, line 2, following "year":
Insert ", relating to contributions from permanent fund
dividends"
Page 2, line 7:
Delete all material and insert:
"* Sec. 2. AS 43.23.062(a) is amended to read:
(a) Notwithstanding AS 43.23.069, the Department of
Revenue shall prepare the electronic Alaska permanent fund
dividend application to allow an applicant who files
electronically to direct that money be subtracted from the
dividend payment and contributed to one or more of the
educational organizations, community foundations, or
charitable organizations that appear on the contribution
list contained in the application. A contribution to an
organization may be $25, $50, $75, $100, or more, in
increments of $50, up to the total amount of the permanent
fund dividend that the applicant is entitled to receive.
If the total amount of contributions elected by an
applicant exceeds the amount of the permanent fund
dividend that the applicant is entitled to receive,
contributions shall be deducted from the dividend in the
order of priority elected by the applicant on the
application until the entire amount of the dividend that
the applicant is entitled to receive is allocated for
contribution. The electronic dividend application form
must include notice that
[(1) CONTRIBUTION CHANGES MAY NOT BE MADE AFTER
THE APPLICANT FILES THE ELECTRONIC PERMANENT FUND DIVIDEND
APPLICATION; AND
(2)] no money contributed will be used for
administrative costs incurred in implementing this
section, and money from the dividend fund will not be used
for that purpose.
* Sec. 3. AS 43.23.062(b) is amended to read:
(b) The department shall list each campus of the
University of Alaska and shall list each other
educational organization, community foundation, or
charitable organization eligible under (c) and (d) of
this section on the contribution list. The department
shall maintain an electronic database for the
contribution list that is accessible to the public and
that permits searches by organization name, geographic
location, and type [BY GEOGRAPHIC REGION IN RANDOM ORDER,
AND THE ORDER SHALL BE CHANGED EACH YEAR. ON THE
CONTRIBUTION LIST, ORGANIZATIONS SHALL ALSO BE GROUPED BY
TYPE WITHIN EACH GEOGRAPHIC REGION]. The department shall
provide a statement of the contributions made by an
individual that is suitable for federal income tax
purposes to each individual who elects to contribute
under (a) of this section.
* Sec. 4. AS 43.23.062(c) is amended to read:
(c) The department may not include a charitable
organization, other than a community foundation, on the
contribution list for a dividend year unless the purpose
of the charitable organization is to provide services
[PROGRAMS] for youth development, workforce development,
arts and culture, aid and services to the elderly, low-
income individuals, individuals in emergency situations,
victims of crime, disabled individuals, individuals with
mental illness, primary, vocational, and higher education,
health and dental care, recreational facilities, child
abuse and neglect, economic development, food assistance,
libraries, public broadcasting, recycling of waste, animal
rescue, and zoos. The department may not include on the
contribution list an educational organization, community
foundation, or charitable organization that is the
affiliate of a group. For purposes of this subsection,
(1) "Affiliate" means an organization or
foundation that directly or indirectly through one or more
intermediaries controls, is controlled by, or is under
common control with, a group;
(2) "Group" has the meaning given in
AS 15.13.400(8)(B).
* Sec. 5. AS 43.23.062(d) is amended to read:
(d) Except for each campus of the University of
Alaska, the department may include an educational
organization, community foundation, or charitable
organization on the contribution list for a current
dividend year only if the organization
(1) before March 31 [JUNE 15] of the qualifying
year, files an application for inclusion on the list for
that dividend year on the form required by the department;
(2) is exempt from taxation under 26 U.S.C.
501(c)(3) (Internal Revenue Code) as an educational or a
charitable organization on the date of application;
(3) was qualified for tax exempt status under
26 U.S.C. 501(c)(3) (Internal Revenue Code) as an
educational or a charitable organization during the two
calendar years that immediately precede the year the
application is filed;
(4) unless exempted under federal law, has a
current Internal Revenue Service Form 990 on file with the
United States Department of the Treasury, Internal Revenue
Service, or, if the Internal Revenue Service has granted a
filing extension for the current year, has on file that
form for the immediately preceding [PRECEEDING] year;
(5) is directed by a voluntary board of
directors or local advisory board, a majority of whose
members are residents of the state;
(6) if a community foundation, provided in the
state aid during the two calendar years that immediately
precede the year the application is filed, or, if an
education organization or charitable organization,
provided in the state services during the two calendar
years that immediately precede the year the application is
filed;
(7) receives at least $100,000 or five percent
of its total annual receipts, whichever is less, from
contributions;
(8) has completed and provided to the
department a financial audit with an unqualified opinion
conducted by an independent certified public accountant
for the fiscal year to which the Internal Revenue Service
Form 990 required under (4) of this subsection applies, or
if the organization is exempted from filing Form 990, for
the fiscal year of the organization that ended immediately
before the current fiscal year; this paragraph applies
only to an organization with a total annual budget that
exceeds $250,000 during the fiscal year to which the audit
[INTERNAL REVENUE SERVICE FORM 990] required under [(4)
OF] this paragraph [SUBSECTION] applies; and
(9) does not make grants or contributions to an
organization that is exempt from taxation under 26 U.S.C.
501(c)(4) or (6).
* Sec. 6. AS 43.23.062(i) is amended to read:
(i) The department may adopt regulations under
AS 44.62 (Administrative Procedure Act) to carry out the
provisions of this section. Notwithstanding this
subsection and other provisions of law, a state agency,
including the department, may not adopt regulations or
otherwise impose requirements or procedures on
organizations to implement, interpret, make specific, or
otherwise carry out the provisions of this section unless
required by the federal government. If an organization
disagrees with an action of the department under this
section and requests an administrative hearing, the
hearing shall be conducted by the office of administrative
hearings (AS 44.64.010).
* Sec. 7. AS 43.23.062 is amended by adding a new
subsection to read:
(l) A community foundation may not deposit
contributions received under this section into a fund that
would be included in the definition of a donor advised
fund under 26 U.S.C. 4966(d)(2) (Internal Revenue Code).
* Sec. 8. Sections 4 and 6, ch. 41, SLA 2008 are repealed.
* Sec. 9. Sections 1 - 7 of this Act take effect January 1,
2011.
Co-Chair Stoltze OBJECTED for discussion.
JORDAN MARSHALL, RASMUSON FOUNDATION, reviewed the history of
the private family foundation that supports Alaska's non-profit
sector. He indicated that the foundation has awarded $170
million to organizations based in the state. He spoke to the
Pick. Click. Give. charitable contributions program created by
the legislature in 2008. Mr. Marshall indicated that the
Rasmuson Foundation contributed $900,000 to cover start up
costs for the program over a three year period. The technology
has been implemented so individuals can make online
contributions to non-profit organizations during the filing for
the PFD. The purpose of program is to expand giving in Alaska
through their PFD. He contended that if every Alaska gave $25
the result would be an additional $15 million each year. Pick.
Click. Give. encourages Alaskans to use their dividends wisely.
Mr. Marshall stressed in 2009 over $500,000 was pledged from
over 5100 individuals. There is strong growth evidence this
year with a possible 50 percent growth over last year.
2:26:18 PM
Mr. Marshall emphasized that up to 92 percent of those making
contributions this year are new donors. Statewide outreach,
along with the $900,000 from the Rasmussen Foundation is
supported by cash from the Mental Health Mental Trust
Authority, BP Alaska, Conoco Philips Alaska, and the MatSu
Health Foundation. The proposed amendment would streamline the
Pick. Click. Give. program and extend it past the initial three
year authorization. Mr. Marshall walked through the amendment
line by line (copy on file).
2:31:23 PM
Representative Doogan questioned under the provision on page 3,
line 13, what sort of organization would be eligible that is
not eligible now. Mr. Marshall replied that organizations
federally exempt from filing an IRS Form 990, such as the
Salvation Army, Volunteers of America, and faith based
organizations would now be eligible.
Mr. Marshall thanked the committee for its support.
2:34:20 PM
MARY KAY NEHER, ANCHORAGE (via teleconference), shared her
personal experience when she tried to file for her deceased
daughter's permanent fund dividend. She noted that the filing
requirements for deceased individuals were not equal. She
argued that the rules for the deceased varied and the
qualifying dates did make sense to her. She thought that the
present eligibility requirements caused problems and wanted it
fixed.
2:37:28 PM
MICHELE BROWN, UNITED WAY OF ANCHORAGE (via teleconference),
strongly supported the legislation.
Co-Chair Stoltze closed public testimony
Co-Chair Stoltze WITHDREW his OBJECTION to Amendment #1. There
being NO further OBJECTION, Amendment #1 was adopted.
2:40:24 PM
Co-Chair Hawker addressed the fiscal note and asked if the
department had to absorb the costs would it change the
department's neutral position on the bill. Ms. Bitney responded
that the decision whether to extend the point in the year to
complete the work is the legislature's decision. She added that
more cases would take longer and there would be additional
costs for appeals.
Co-Chair Hawker remarked that the fund sources are other
interagency receipts and inquired if this would be charged to
permanent fund receipts. Ms. Bitney replied that was correct.
Co-Chair Stoltze remarked on the draft fiscal note and asked if
this reflected the cost of the Pick. Click. Give. program. Ms.
Bitney responded that is does not. The draft fiscal note is
specific to the amendment and would be on top of the other
fiscal note.
2:42:57 PM
Representative Joule proposed that if a zero fiscal note was
passed out that it should be revisited in one year. He stressed
this could affect the appeal process.
Representative Gara asserted that the draft fiscal note for the
additional person sounds like Vice-Chair Thomas's amendment is
being charged for last year's bill. Ms. Bitney declared that
the original Pick. Click. Give. program came with a fiscal
note. The original fiscal note included a position that was not
filled, but the costs were absorbed by the management team. She
added it was not foreseen how much time programmers would spend
on this project. The Rasmuson Foundation has reimbursed the
costs, but a substantial amount of time has been focused on
this project that has taken away from other projects. The new
position requested in the present fiscal note is for a new
programmer position with the previous fiscal note falling away.
2:45:54 PM
Representative Gara remarked that the bulk of the work has
already been approved, therefore the governor should request
general funds for the new position instead of charging it to
the amendment. Ms. Bitney noted that the Pick. Click. Give.
program integrates within a number of the existing PFD programs
forming a complicated interface that requires changes every
year that affect the workload of the division.
Representative Gara maintained that if the administration is
taking over the other program then it should be in the
governor's budget proposal. He asserted that he did not
understand how a new programmer was necessary to run fixes to
the program.
2:49:10 PM
GINGER BLAISDELL, DIVISION DIRECTOR, DEPARTMENT OF REVENUE,
interjected that there are two parts to the fiscal note. She
informed that part of the $42,000 was to pay the United Way for
their list. The position is charged to the fiscal note which
goes away next year so funding is needed. Programmer time has
been dedicated to this program by rotating positions, but if
the new program has to be assumed by the department as ongoing,
it would be best to have a permanent full time person dedicated
to that work.
2:50:23 PM
Co-Chair Hawker agreed with Representative Joule that in regard
to the first fiscal note it would best to operate for a year
then have the department return and look at the position as a
full time budget request. The way the costs are being imposed
on the state of Alaska is on general fund program receipts.
Under current statute, the provision for operating the program
is that the department may establish an application fee to the
charitable organizations not to exceed $50. He believed that
with the success and projected increasing success of the
program, the proposed $132,000 was an unnecessary financial
burden for the state. Co-Chair Hawker proposed there be a
further amendment for the program to be self sustaining and pay
for itself. He believed that commitments must stop that
increase the state's financial obligation. The funding source
should be restricted to general fund receipts to cover the
costs.
Co-Chair Stoltze observed that there were overhead costs of 26
percent to 27 percent.
Representative Kelly voiced his concern and suggested giving a
zero fiscal note to the program and returning next year to see
if the non-profits could cover the additional costs. He
believed that the present bill needs to be simplified since it
covers such a small percentage of deceased individuals. He
assumed that the option to Pick. Click. Give. should apply to
the deceased population and asked if this has been provided in
this special application. Ms. Bitney answered that would not be
possible because the Pick, Click, Give program is only
available to those who apply online. At present an estate
application is not offered online.
2:56:33 PM
Co-Chair Hawker supported Representative Kelly's suggestion of
moving the bill forward with a zero fiscal note. He asked if
the second fiscal note was zeroed out would the department
still have a neutral stance to the bill. Ms. Bitney replied
that she did not know if the division would be in the position
to accept applications from non-profits because part of the
$40,000 request is to pay a contractor to qualify the non-
profits.
2:57:35 PM
Representative Joule inquired about the personal services line
of the fiscal note for $84,000 and asked if it was for one year
then would go away. Ms. Bitney replied that the position would
be ongoing because the division anticipates that the program
will not become any less complex.
2:58:38 PM
Representative Kelly asked if it was possible for the Rasmuson
Foundation to pay for this position over the next year. He
emphasized his support of a zero fiscal note. Mr. Marshall
maintained that the original $900,000 is the extent of what the
Rasmuson Foundation has pledged to the program. Any additional
funds would require approval from the Board of Directors.
Vice-Chair Thomas suggested holding this bill to investigate
covering the costs through other resources.
CSSB171 was HEARD and HELD in Committee for further
consideration.
Senator Meyer agreed that to holding the bill to work out the
problems. The intent brought up by the Department of Law could
be met with regulations.
ADJOURNMENT
The meeting was adjourned at 3:03 PM.
| Document Name | Date/Time | Subjects |
|---|---|---|
| SB 171 Supt Ltr Neher.pdf |
HFIN 2/12/2010 1:30:00 PM SFIN 4/13/2009 9:00:00 AM |
SB 171 |
| SB 171 Supt Ltr Mason.pdf |
HFIN 2/12/2010 1:30:00 PM SFIN 4/13/2009 9:00:00 AM |
SB 171 |
| SB 171 Letter to ADN Editor 1.23.2010.pdf |
HFIN 2/12/2010 1:30:00 PM |
SB 171 |
| SB 171 Supt email Smith.pdf |
HFIN 2/12/2010 1:30:00 PM SFIN 4/13/2009 9:00:00 AM |
SB 171 |
| SB 171 Supt email Palmer.pdf |
HFIN 2/12/2010 1:30:00 PM SFIN 4/13/2009 9:00:00 AM |
SB 171 |
| CSSB 171 Memo on changes 04072009.pdf |
HFIN 2/12/2010 1:30:00 PM SFIN 4/13/2009 9:00:00 AM |
SB 171 |
| SB 171 Supt email Kajikawa.pdf |
HFIN 2/12/2010 1:30:00 PM SFIN 4/13/2009 9:00:00 AM |
SB 171 |
| SB 171 Support Article JNU Empire.pdf |
HFIN 2/12/2010 1:30:00 PM SFIN 4/13/2009 9:00:00 AM |
SB 171 |
| SB171 Thomas Amendment.pdf |
HFIN 2/12/2010 1:30:00 PM |
SB 171 |
| SB171 PFD Charitable Contributions Program.pdf |
HFIN 2/12/2010 1:30:00 PM |
SB 171 |
| SB171 Draft Fiscal Note for Amendment.pdf |
HFIN 2/12/2010 1:30:00 PM |
SB 171 |