Legislature(2017 - 2018)SENATE FINANCE 532

05/07/2018 09:30 AM FINANCE

Note: the audio and video recordings are distinct records and are obtained from different sources. As such there may be key differences between the two. The audio recordings are captured by our records offices as the official record of the meeting and will have more accurate timestamps. Use the icons to switch between them.

Download Mp3. <- Right click and save file as
Download Video part 1. <- Right click and save file as

* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+= HB 47 MUNICIPAL PERS CONTRIBUTIONS/INTEREST TELECONFERENCED
Moved HB 47 Out of Committee
+= HB 233 EXTEND EDUCATION TAX CREDITS TELECONFERENCED
Heard & Held
Bills Previously Heard/Scheduled
                 SENATE FINANCE COMMITTEE                                                                                       
                        May 7, 2018                                                                                             
                         9:33 a.m.                                                                                              
                                                                                                                                
9:33:13 AM                                                                                                                    
                                                                                                                                
CALL TO ORDER                                                                                                                 
                                                                                                                                
Co-Chair MacKinnon called the Senate Finance Committee                                                                          
meeting to order at 9:33 a.m.                                                                                                   
                                                                                                                                
MEMBERS PRESENT                                                                                                               
                                                                                                                                
Senator Lyman Hoffman, Co-Chair                                                                                                 
Senator Anna MacKinnon, Co-Chair                                                                                                
Senator Click Bishop, Vice-Chair                                                                                                
Senator Peter Micciche                                                                                                          
Senator Donny Olson                                                                                                             
Senator Gary Stevens                                                                                                            
Senator Natasha von Imhof                                                                                                       
                                                                                                                                
MEMBERS ABSENT                                                                                                                
                                                                                                                                
None                                                                                                                            
                                                                                                                                
ALSO PRESENT                                                                                                                  
                                                                                                                                
Representative  Neal Foster,  Sponsor; Paul  LaBolle, Staff,                                                                    
Representative Neal Foster; Juli  Lucky, Staff, Senator Anna                                                                    
MacKinnon;  Representative Chris  Tuck, Sponsor;  Ken Alper,                                                                    
Director, Tax Division, Department of Revenue.                                                                                  
                                                                                                                                
SUMMARY                                                                                                                       
                                                                                                                                
HB 47     MUNICIPAL PERS CONTRIBUTIONS/INTEREST                                                                                 
                                                                                                                                
          HB 47 was REPORTED out of committee with a "do                                                                        
          pass" recommendation and with one previously                                                                          
         published fiscal impact note: FN 4(ADM).                                                                               
                                                                                                                                
CSHB 233(FIN) am                                                                                                                
          EXTEND EDUCATION TAX CREDITS                                                                                          
                                                                                                                                
          CSHB 233(FIN) am was HEARD and HELD in committee                                                                      
          for further consideration.                                                                                            
                                                                                                                                
HOUSE BILL NO. 47                                                                                                             
                                                                                                                                
     "An  Act   requiring  certain  municipalities   with  a                                                                    
     population  that  decreased  by more  than  25  percent                                                                    
     between 2000  and 2010 that participate  in the defined                                                                    
     benefit  retirement  plan   of  the  Public  Employees'                                                                    
     Retirement  System  of  Alaska  to  contribute  to  the                                                                    
     system an  amount calculated by  applying a rate  of 22                                                                    
     percent of the  total of all base salaries  paid by the                                                                    
     municipality to  employees of the municipality  who are                                                                    
     active members  of the system during  a payroll period;                                                                    
     authorizing  the administrator  of the  defined benefit                                                                    
     retirement  plan of  the  Public Employees'  Retirement                                                                    
     System  of  Alaska  to  reduce  the  rate  of  interest                                                                    
     payable by  certain municipalities that  are delinquent                                                                    
     in transmitting employee  and employer contributions to                                                                    
     the  retirement plan;  and providing  for an  effective                                                                    
     date."                                                                                                                     
                                                                                                                                
9:34:02 AM                                                                                                                    
                                                                                                                                
Co-Chair MacKinnon  read the  title of  the bill.  She noted                                                                    
that  the bill  had been  heard  in committee  on April  25,                                                                    
2018;  and  the  committee  had  opened  and  closed  public                                                                    
testimony. Her office had received no proposed amendments.                                                                      
                                                                                                                                
Vice-Chair Bishop discussed FN 4 from State Retirement                                                                          
Payments. He read passages from the Analysis on page 2 of                                                                       
the fiscal note:                                                                                                                
                                                                                                                                
     Conduent Human  Resource Services (Conduent),  the PERS                                                                    
     actuarial  consultant,  has  calculated  the  financial                                                                    
     effects  if this  bill should  pass.  The basic  result                                                                    
     will  be  a  shortfall in  actuarially  projected  PERS                                                                    
     employer contributions in the  following amounts ($ are                                                                    
     in thousands):                                                                                                             
                                                                                                                                
     FY2019 FY2020 FY2021 FY2022 FY2023 FY2024                                                                                  
     $141.0 $133.0 $124.0 $116.0 $107.0 $98.0                                                                                   
                                                                                                                                
     EXPLANATION - SUPPLEMENTAL APPROPRIATION                                                                                 
     Since  the bill  is  effective  immediately, this  bill                                                                    
     would also  assume an FY2018  supplemental contribution                                                                    
     for  the   impacted  PERS  municipalities   for  salary                                                                    
     contributions that  would not be collected  as a result                                                                    
     of the reduction  of the salary floor for  the four (4)                                                                    
     municipalities.  Conduent estimates  that amount  to be                                                                    
    $148.0, and the fund source is state general funds.                                                                         
                                                                                                                                
     This bill is effective  immediately and is prospective,                                                                    
     principal   amounts   owed   by   the   impacted   PERS                                                                    
     municipalities  (the  difference   between  the  salary                                                                    
     floor  and the  actual  payroll amounts  times 22%  for                                                                    
     each fiscal year)  are still due for  fiscal years 2009                                                                    
     to  2017.   The  interest  rate  to   charge  on  these                                                                    
     outstanding payments  would be  determined by  the Plan                                                                    
     Administrator.  Currently,  principal amounts  owed  by                                                                    
     impacted PERS municipalities are as follows:                                                                               
                                                                                                                                
Co-Chair MacKinnon  added that there would  be an associated                                                                    
estimated FY 18 supplemental budget request of $148,000.                                                                        
                                                                                                                                
9:37:03 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  NEAL  FOSTER,  SPONSOR, explained  that  the                                                                    
City of  Galena had lost  over 25 percent of  its population                                                                    
due to the closure of  the United States Air Force facility.                                                                    
As a result,  the city lost a number of  city employees; and                                                                    
was  paying for  employees it  didn't have.  The bill  was a                                                                    
remedy to the situation.                                                                                                        
                                                                                                                                
PAUL  LABOLLE,  STAFF,  REPRESENTATIVE NEAL  FOSTER,  stated                                                                    
that  the  bill  would  reset  the FY  08  floor  for  those                                                                    
communities  that lost  more than  25 percent  of population                                                                    
between the 2000 and 2010 census.  The reset date was FY 12.                                                                    
The  bill  also  allowed the  Public  Employees'  Retirement                                                                    
System (PERS)  administrator to negotiate the  interest rate                                                                    
on delinquent payments.                                                                                                         
                                                                                                                                
Co-Chair MacKinnon summarized the purpose of the bill.                                                                          
                                                                                                                                
Representative Foster affirmed the co-chair's summary.                                                                          
                                                                                                                                
Co-Chair MacKinnon mused that  the legislature was taking on                                                                    
the issues  one community  at a time.  She thought  the bill                                                                    
could be  perceived by others  as unfair. She  mentioned the                                                                    
community  of  St.  George,  which had  lost  all  its  city                                                                    
employees.                                                                                                                      
                                                                                                                                
Representative   Foster   concurred  with   the   co-chair's                                                                    
remarks.                                                                                                                        
                                                                                                                                
Vice-Chair Bishop  MOVED to  report HB  47 out  of Committee                                                                    
with individual recommendations  and the accompanying fiscal                                                                    
note. There being NO OBJECTION, it was so ordered.                                                                              
                                                                                                                                
HB  47  was REPORTED  out  of  committee  with a  "do  pass"                                                                    
recommendation  and  with  one previously  published  fiscal                                                                    
impact note: FN 4(ADM).                                                                                                         
                                                                                                                                
9:40:36 AM                                                                                                                    
AT EASE                                                                                                                         
                                                                                                                                
9:42:12 AM                                                                                                                    
RECONVENED                                                                                                                      
                                                                                                                                
CS FOR HOUSE BILL NO. 233(FIN) am                                                                                             
                                                                                                                                
     "An  Act  relating  to   the  insurance  tax  education                                                                    
     credit,  the income  tax education  credit, the  oil or                                                                    
     gas  producer   education  credit,  the   property  tax                                                                    
     education   credit,  the   mining  business   education                                                                    
     credit,  the fisheries  business education  credit, and                                                                    
     the  fisheries resource  landing tax  education credit;                                                                    
     providing  for  an  effective  date  by  repealing  the                                                                    
     effective dates of  secs. 3, 5, 7, 10, 14,  16, 18, 21,                                                                    
     23, 25,  28, 30, 32,  35, 37, 39,  42, 44, 46,  49, 51,                                                                    
     53, and  55, ch. 92,  SLA 2010,  sec. 14, ch.  7, FSSLA                                                                    
     2011, secs.  15, 17, 19,  21, 23,  and 25, ch.  74, SLA                                                                    
     2012, sec. 49, ch. 14, SLA  2014, secs. 37, 40, 43, and                                                                    
     46, ch. 15, SLA 2014, and  secs. 26 and 31, ch. 61, SLA                                                                    
     2014; providing  for an effective date  by amending the                                                                    
     effective  date of  secs. 1,  2,  and 21,  ch. 61,  SLA                                                                    
     2014; and providing for an effective date."                                                                                
                                                                                                                                
9:42:12 AM                                                                                                                    
                                                                                                                                
Co-Chair MacKinnon relayed that  the committee had heard the                                                                    
bill on April  26, 2018; and had heard  the Senate companion                                                                    
version on  March 26, 2018.  The committee had  considered a                                                                    
Sectional Analysis,  opened and  closed the  public hearing,                                                                    
and reviewed the fiscal notes.                                                                                                  
                                                                                                                                
Vice-Chair   Bishop  MOVED   to  ADOPT   proposed  committee                                                                    
substitute  for   CSHB  233(FIN),  Work   Draft  30-LS0152\T                                                                    
(Nauman, 5/3/18).                                                                                                               
                                                                                                                                
Co-Chair MacKinnon OBJECTED for discussion.                                                                                     
                                                                                                                                
JULI  LUCKY, STAFF,  SENATOR ANNA  MACKINNON, discussed  the                                                                    
changes  to  the  bill.  She  addressed  an  Explanation  of                                                                    
Changes document (copy on file):                                                                                                
                                                                                                                                
     SCS CS HB 233 (FIN) work draft version T:                                                                                  
     Provides a  step down for  the tiered system  or "sweet                                                                    
     spot" of the  education credits. For two  years (2019                                                                      
     2020),  the credit  for contributions  between $100,000                                                                    
     and $300,000 would be 75%.  See sections: 2, 7, 12, 17,                                                                    
     22, 27,  and 33.  These sections are  effective January                                                                    
     1, 2019.                                                                                                                   
                                                                                                                                
     Starting in 2021,  sets the amount of  the credit would                                                                    
     be 50%  of all contributions.  See sections: 3,  8, 13,                                                                    
     18,  23,  28,  and  34. These  sections  are  effective                                                                    
     January 1, 2021.                                                                                                           
                                                                                                                                
     Allows in-kind  donations of  equipment. The  amount of                                                                    
     the  contribution will  be determined  by an  appraisal                                                                    
     consistent with regulations  adopted by the department.                                                                    
     See sections: 5,  6, 10, 11,15,16, 20, 21,  25, 26, 30,                                                                    
     31  and 36.  These  sections are  effective January  1,                                                                    
     2019.                                                                                                                      
                                                                                                                                
Ms.  Lucky stated  that  there  was not  a  new fiscal  note                                                                    
relevant  to  the  CS,  however  the  director  of  the  Tax                                                                    
Division  was present  to explain  the  fiscal changes.  She                                                                    
referenced  a   document  entitled  "Education   Tax  Credit                                                                    
Information  -   Detail  of  Credits  Claimed   &  Potential                                                                    
Contribution  Cases, CY  2015 -  CY 2017,"  (copy on  file);                                                                    
that had  been provided by  the Tax Division.  She explained                                                                    
that  the fiscal  note  would reflect  the  first two  years                                                                    
impact  of $6,347,520;  and  starting in  FY  21 the  amount                                                                    
would step down to $5,424,282.                                                                                                  
                                                                                                                                
Senator Olson  wondered about the support  from institutions                                                                    
regarding the changes that had been made to the bill.                                                                           
                                                                                                                                
Co-Chair  MacKinnon relayed  that email  correspondence from                                                                    
institutions   indicated  a   willingness  to   accept  more                                                                    
funding.                                                                                                                        
                                                                                                                                
Co-Chair MacKinnon  WITHDREW her  objection. There  being NO                                                                    
OBJECTION, it was so ordered.                                                                                                   
                                                                                                                                
9:47:27 AM                                                                                                                    
                                                                                                                                
REPRESENTATIVE  CHRIS TUCK,  SPONSOR, discussed  the purpose                                                                    
of  the  bill.  He  explained  that  education  tax  credits                                                                    
allowed educational  institutions to receive  donations from                                                                    
industry  and private  interests, which  in turn  received a                                                                    
tax credit for  donations. He considered the  tax credits as                                                                    
a way  to connect industry with  educational institutions to                                                                    
help and  direct students  to industry.  He stated  that the                                                                    
bill  was originally  intended to  extend the  education tax                                                                    
credits and  would allow for  extension to January  1, 2025.                                                                    
He   added  that   the  bill   would   allow  for   national                                                                    
accreditation; which would  include professional and career-                                                                    
oriented schools, and apprenticeship programs.                                                                                  
                                                                                                                                
Representative Tuck agreed with the changes to the CS.                                                                          
                                                                                                                                
Co-Chair  MacKinnon thought  the  CS was  a compromise.  She                                                                    
thought  the sponsor  would have  preferred 100  percent tax                                                                    
credit.                                                                                                                         
                                                                                                                                
Representative   Tuck  answered   in  the   affirmative.  He                                                                    
furthered  that the  multiple sections  in statute  had made                                                                    
working with the bill complicated.                                                                                              
                                                                                                                                
9:50:11 AM                                                                                                                    
                                                                                                                                
Senator Stevens  thought the CS  was a good  compromise, and                                                                    
though  thought   that  the  two-year  time   frame  was  an                                                                    
opportunity to  study the  program and  make changes  to the                                                                    
amount of tax  credit if necessary. He asked  the sponsor if                                                                    
he agreed with the change.                                                                                                      
                                                                                                                                
Representative  Tuck was  not aware  of the  genesis of  the                                                                    
"sweet spot"  as described by  Ms. Lucky. He thought  the CS                                                                    
would provide an opportunity to see the outcome.                                                                                
                                                                                                                                
Co-Chair MacKinnon  asked Vice-Chair  Bishop to  discuss the                                                                    
in-kind equipment donation.                                                                                                     
                                                                                                                                
Vice-Chair Bishop  stated that  the provision  for equipment                                                                    
donation had been in the  bill for four years. He considered                                                                    
the way the bill was originally written.                                                                                        
                                                                                                                                
Co-Chair MacKinnon  clarified that  to qualify for  a credit                                                                    
under the section, equipment had  to be appraised consistent                                                                    
with  regulations adopted  by the  Department of  Revenue to                                                                    
determine the value of the contribution.                                                                                        
9:53:41 AM                                                                                                                    
                                                                                                                                
Co-Chair  MacKinnon stated  that the  committee intended  to                                                                    
move the bill pending an updated fiscal note.                                                                                   
                                                                                                                                
KEN ALPER,  DIRECTOR, TAX  DIVISION, DEPARTMENT  OF REVENUE,                                                                    
stated  that there  was  a fiscal  note  being drafted  that                                                                    
should be available before the  bill was heard on the Senate                                                                    
floor. He explained  that the CS was a  step-down, while the                                                                    
previous version of the fiscal  note had a split fiscal year                                                                    
in  FY  19,  because  the  credit-rate  changes  were  on  a                                                                    
calendar  year  basis, whereas  the  fiscal  note was  on  a                                                                    
fiscal  year basis.  There was  a  similar split  in FY  21,                                                                    
where  the  second  step  from  75  percent  to  50  percent                                                                    
happened. The  baseline was as  if the tax credit  went away                                                                    
on January 1, 2019. The extension  of the credit in any form                                                                    
was  officially a  reduction in  revenue but  was really  an                                                                    
increase in revenue  versus what would be  a clean extension                                                                    
that continued  the existing rates. He  discussed the fiscal                                                                    
impact of the CS.                                                                                                               
                                                                                                                                
Mr. Alper thought there was  about a $1.2 million benefit in                                                                    
the  near term,  and a  $2.1 billion  benefit in  the longer                                                                    
term as the step-down was  continued. The department had not                                                                    
ascribed a  value to  the change  that pertained  to in-kind                                                                    
donated  equipment.  He  relayed  that  the  department  was                                                                    
pleased   with  the   language   regarding  appraisals   and                                                                    
regulations. He thought it was  important that any equipment                                                                    
had an  ascribed fair market  value. He thought  there would                                                                    
be a form  change and a regulation-drafting  process; and he                                                                    
had put  in a  small one-time dollar  amount of  $50,000 for                                                                    
the associated administrative costs.                                                                                            
                                                                                                                                
Mr.  Alper summarized  that the  department was  comfortable                                                                    
with the changes to the bill.                                                                                                   
                                                                                                                                
9:56:53 AM                                                                                                                    
                                                                                                                                
Vice-Chair Bishop  encouraged Mr. Alper to  communicate with                                                                    
the  Department   of  Administration's  Division   of  Motor                                                                    
Vehicles  to  learn  about  its  process  for  appraisal  of                                                                    
vehicles  that  did  not  have a  title.  He  thought  using                                                                    
existing  language might  preclude the  need for  the entire                                                                    
$50,000  in   administrative  costs  as  requested   in  the                                                                    
forthcoming fiscal note.                                                                                                        
                                                                                                                                
                                                                                                                                
Senator Olson considered  the changes to the  bill and asked                                                                    
which version  of the  bill Mr.  Alper was  most comfortable                                                                    
with.                                                                                                                           
                                                                                                                                
Mr. Alper  indicated he was  not authorized to speak  to the                                                                    
bill on  behalf of  the administration.  He agreed  with the                                                                    
co-chair that  a 100 percent  tax credit  was inappropriate;                                                                    
and thought  that given the  choice the industry  would want                                                                    
as much as  possible. He understood why donors  had an issue                                                                    
with  an immediate  drop  to  a 50  percent  tax credit  and                                                                    
thought the  step-down in  the current  version of  the bill                                                                    
was a fair  compromise. He observed that the bill  was a tax                                                                    
credit  rather than  a personal  tax  deduction. He  thought                                                                    
have  the amount  set  at 50  percent in  the  long run  was                                                                    
reasonable and  balanced the incentive  to donate to  a good                                                                    
cause. He thought it represented  a partnership by which the                                                                    
state shared the cost with the donor.                                                                                           
                                                                                                                                
9:59:46 AM                                                                                                                    
                                                                                                                                
Senator Stevens  assumed that the  step-down would  give the                                                                    
state  time to  reflect on  if the  process was  working. He                                                                    
asked if  Mr. Alper thought  two years was an  adequate time                                                                    
to reflect on the program.                                                                                                      
                                                                                                                                
Mr. Alper thought  it would not be possible to  look back in                                                                    
two years because the first year  of the step down was 2019.                                                                    
It  would not  be possible  to see  the tax  implications by                                                                    
2019  due   to  late  filing  deadlines.   He  thought  that                                                                    
reflection  might  be an  effort  of  the 2021  session.  He                                                                    
commented  on  the number  of  times  the statute  had  been                                                                    
amended  and  expected the  issue  would  surface again.  He                                                                    
considered the advantage of writing  the statute in one area                                                                    
rather than  spread out. He thought  the donations reflected                                                                    
fiscal health of companies.                                                                                                     
                                                                                                                                
10:02:12 AM                                                                                                                   
                                                                                                                                
Co-Chair  MacKinnon  remarked  that   all  the  various  tax                                                                    
credits  or  benefits  given  to  individual  Alaskans  were                                                                    
supported by others  that were paying taxes.  She found that                                                                    
as the  state considered taxing individual  Alaskans, it was                                                                    
difficult to  contemplate some indirect tax  expenditures to                                                                    
the  state.  She   intended  to  set  the   bill  aside  and                                                                    
communicate  with  the sponsor.  She  stated  that the  bill                                                                    
would not  leave committee  with the  $50,000 administrative                                                                    
cost on  the fiscal  note as explained  by the  Tax Division                                                                    
Director.                                                                                                                       
                                                                                                                                
Co-Chair  MacKinnon  stated  she would  look  for  committee                                                                    
support in finding a compromise with the department.                                                                            
                                                                                                                                
Mr. Alper  asserted that  the department  was happy  to pull                                                                    
the  language out  of the  bill.  He reminded  that the  tax                                                                    
credit language appeared seven times  in statute. He thought                                                                    
there should  be language around the  appraisal provision to                                                                    
include terms  such as "fair  market value" and  there would                                                                    
be forms changes. He did not want to burden the bill.                                                                           
                                                                                                                                
Co-Chair MacKinnon stated she would  take out the $50,000 as                                                                    
proposed in the forthcoming fiscal note.                                                                                        
                                                                                                                                
Mr. Alper  noted that there  was other  indirect expenditure                                                                    
legislation  that   he  looked  forward  to   the  committee                                                                    
considering.                                                                                                                    
                                                                                                                                
CSHB  233(FIN)  am  was  HEARD and  HELD  in  committee  for                                                                    
further consideration.                                                                                                          
                                                                                                                                
Co-Chair MacKinnon discussed the agenda for the afternoon.                                                                      
                                                                                                                                
ADJOURNMENT                                                                                                                   
10:05:56 AM                                                                                                                   
                                                                                                                                
The meeting was adjourned at 10:05 a.m.                                                                                         
                                                                                                                                
                                                                                                                                

Document Name Date/Time Subjects
HB 233 2018 04 28 UAF CFOS ETC Letter.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Seitz.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Kroska.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Manishin.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Nielsen.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Sutton.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Graham.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Hassell.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Hallinan.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Testimony Northrim Bank.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Bender.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 work draft version T.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 SCS FIN v. T Summary.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Atchison.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 2018 04 27 - UA Foundation HB 233 Hearing Follow-Up.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Testimony Alaska Native Heratige Center.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Batter.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony King.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Education Tax Credit extension Atkinson.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 233 Public Testimony Cunningham.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB47 Letters of Support.pdf SFIN 5/7/2018 9:30:00 AM
HB 47
HB47 Sponsor Statement.pdf SFIN 5/7/2018 9:30:00 AM
HB 47
HB47 DOA Documents.pdf SFIN 5/7/2018 9:30:00 AM
HB 47
HB 233 Education Tax Credit Information DOR.pdf SFIN 5/7/2018 9:30:00 AM
HB 233
HB 212 Amendment 1 MacKinnon M.2.pdf SFIN 5/7/2018 9:30:00 AM
HB 212
HB 212 SCS FIN work draft version M.pdf SFIN 5/7/2018 9:30:00 AM
HB 212
HB 212 SCS FIN v. M Explanation.pdf SFIN 5/7/2018 9:30:00 AM
HB 212
SB 142 Work Draft Version R.pdf SFIN 5/7/2018 9:30:00 AM
SB 142
HB 212 SCS CSHB work draft version E.pdf SFIN 5/7/2018 9:30:00 AM
HB 212