Legislature(2017 - 2018)HOUSE FINANCE 519

04/04/2017 09:00 AM FINANCE

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Heard & Held
Moved CSHB 31(FIN) Out of Committee
Heard & Held
Moved HB 137 Out of Committee
+ Bills Previously Heard/Scheduled TELECONFERENCED
HOUSE BILL NO. 146                                                                                                            
     "An  Act imposing  a school  tax on  net earnings  from                                                                    
     self-employment  and  wages;   relating  to  a  payment                                                                    
     against  the   school  tax  from  the   permanent  fund                                                                    
     dividend disbursement;  and providing for  an effective                                                                    
9:41:52 AM                                                                                                                    
REPRESENTATIVE MATT CLAMAN, BILL SPONSOR, read the sponsor                                                                      
     Good morning members of the  Committee, for the record,                                                                    
     my  name   is  Matt   Claman,  and   I  am   the  State                                                                    
     Representative   for   House   District  21   in   West                                                                    
     Anchorage. I  would like to  thank you all  for hearing                                                                    
     House Bill 146.                                                                                                            
     Alaska faces  major financial  challenges. Our  goal in                                                                    
     proposing  House   Bill  146,   a  School  Tax,   is  a                                                                    
     responsible action  plan to meet those  challenges. The                                                                    
     Alaska Constitution,  Article VII, Sec. 1  requires the                                                                    
     legislature  to "establish  and  maintain  a system  of                                                                    
     public  school." The  public supports  a strong  public                                                                    
     school system, and an investment  in our students is an                                                                    
     investment in our future.                                                                                                  
     When  asked  about  the possibility  of  a  broad-based                                                                    
     school tax, many people wanted  to know what such a tax                                                                    
     would look  like. The School Tax  in HB 146 sets  a tax                                                                    
     based on  adjusted gross income on  federal tax returns                                                                    
     for  every  person  who earns  income  in  Alaska.  All                                                                    
     Alaskans and out-of-state residents  who work in Alaska                                                                    
     would help solve our  financial challenges. The minimum                                                                    
     tax would  be $100 a  year, for those who  make $20,000                                                                    
     or less. In this way, the  school tax is similar to the                                                                    
     school  head  tax-everyone  contributes. The  tax  then                                                                    
     increases on  a graduated scale based  on income. Those                                                                    
     making between $50,000  and $75,000 a year  would pay a                                                                    
     school tax  of $750.   The  revenue collected  from the                                                                    
     school  tax  would  be  designated  to  support  public                                                                    
     education in  Alaska. It is  not a dedicated  tax fund,                                                                  
     which would  violate our  constitution. (Because  it is                                                                    
     well below  the budget amount,  there would be  no need                                                                    
     to argue the designation as well.)                                                                                         
     The  values of  the tax  range  from 1%  in the  lowest                                                                    
     bracket  to 3.4%  at the  uppermost  bracket. There  is                                                                    
     also  a  cap  on  the  uppermost  level,  allowing  the                                                                    
     highest earners to reinvest in  the economy and support                                                                    
     a positive investment climate.                                                                                             
     We  based  our  values   off  a  $1000  permanent  fund                                                                    
     dividend.  Everyone   is  able  to   contribute,  while                                                                    
     individuals  who  depend on  the  PFD  still receive  a                                                                    
     reasonable portion. To make payment  of the tax simple,                                                                    
     the bill  includes a provision  allowing use  of future                                                                    
     Permanent Fund Dividends to pay the tax.                                                                                   
     I would  like to close  by saying that this  school tax                                                                    
     bill responds  to public concern  about the  funding of                                                                    
     education  in challenging  times. It  is a  transparent                                                                    
     way  to produce  new revenue  and create  a responsible                                                                    
     action  plan for  Alaska. At  full implementation,  the                                                                    
     school  tax bill  is projected  to raise  $540 million-                                                                    
     approximately  one  third  of  the  state  funding  for                                                                    
     education. We  believe that  if the  public has  a more                                                                    
     direct  investment  in  funding  education,  they  will                                                                    
     become more involved in the  education that we deliver.                                                                    
     The school tax is not  a proposal to increase education                                                                    
     funding. The intent  is to raise revenue  to help close                                                                    
     the budget  deficit, designate  those funds  to support                                                                    
     education,  and reduce  the  undesignated general  fund                                                                    
     appropriation  for  education  on  a  dollar-for-dollar                                                                    
9:44:49 AM                                                                                                                    
OWEN PHILLIPS, STAFF, REPRESENTATIVE  CLAMAN, noted that the                                                                    
only change between the sponsor  substitute and the original                                                                    
bill was  in the title.  He relayed  that the old  title did                                                                    
not include out-of-state residents or specify income.                                                                           
Mr. Phillips reviewed the sectional analysis:                                                                                   
     Section 1:                                                                                                                 
     Section 2: AS 43.45.011 School tax imposed; payment by                                                                     
         Adds new chapter: Chapter 45. School Tax.                                                                              
          Adds new section AS 43.45.011:                                                                                        
          a) Tax imposed on adjusted gross income (AGI) of:                                                                     
          (1) residents and (2) non-residents with income                                                                       
          from in-state source                                                                                                  
          b) Lists tax liability for individuals based on                                                                       
          tiered AGI levels                                                                                                     
          c) Stipulates that                                                                                                    
          (1) the AGI of                                                                                                        
               (A)  a  resident  is the  total  AGI  of  the                                                                    
               (B)  a nonresident  or part-year  resident is                                                                    
               the amount  attributable to  a source  in the                                                                    
          (2) the DOR shall assess the tax due on the   AGI                                                                     
               (A) individuals, for individual returns                                                                          
               (B)   2+   individuals   for   joint   filing                                                                    
               (including dependents)                                                                                           
               (C) individual, if return is not filed                                                                           
               d) Tasks the DOR  with adopting procedures to                                                                    
               allow  use  of PFD  to  pay  the school  tax,                                                                    
               including  refunding  amounts  exceeding  the                                                                    
               e) Defines regulations for the tax payer                                                                         
               f) The department shall adopt regulations:                                                                       
                    (1) Delinquent payment annual interest                                                                      
                    rate is 18%                                                                                                 
                    (2) Establish fee of up to $2,500 for                                                                       
                    the cost of collecting delinquent tax                                                                       
                    (3) Allow for a 90-day extension past                                                                       
                    due date (at the DOR's discretion)                                                                          
                    (4) Determine AGI subject to tax for                                                                        
                    joint filers if one of the filers is                                                                        
                    not a resident of the state                                                                                 
                    g) Tax penalties shall be deposited                                                                         
                   into the general fund                                                                                        
                    h) "adjusted gross income" has the                                                                          
                    meaning given in 26 U.S.C. 62                                                                               
     Section 3: Uncodified Law: Amended: REGULATIONS. DOR                                                                       
     may adopt regulations to implement section 2                                                                               
    Section 4: Effective Date: Section 3 - Immediately                                                                          
     Section 5: Effective Date: All other sections - Jan 1,                                                                     
Mr. Phillips  delineated that the effective  date in Section                                                                    
5 included the tax component of the bill.                                                                                       
9:48:10 AM                                                                                                                    
Co-Chair  Seaton  cited  page  2,   line  26  and  read  the                                                                    
     …an individual if the individual does not file a tax                                                                       
Co-Chair  Seaton  wondered  how adjusted  gross  income  was                                                                    
determined  for  someone who  did  not  file a  federal  tax                                                                    
return. Representative  Claman responded that  the provision                                                                    
would   be   subject   to  Department   of   Revenue   (DOR)                                                                    
Representative  Guttenberg asked  what  the House  Education                                                                    
Committee's  feedback or  actions were  regarding the  bill.                                                                    
Representative   Claman  responded   that   there  were   no                                                                    
amendment made in the education committee.                                                                                      
9:49:26 AM                                                                                                                    
Representative   Pruitt  mentioned   that  another   revenue                                                                    
measure was being considered in  the House. He asked whether                                                                    
the  bill   would  be   an  addition   to  an   income  tax.                                                                    
Representative  Claman responded  that  the legislation  was                                                                    
intended as an alternative  to an income tax. Representative                                                                    
Pruitt  asked whether  the bill  was another  version of  an                                                                    
income   tax.  Representative   Claman   responded  in   the                                                                    
negative.  He  clarified  that the  school  tax  combined  a                                                                    
capped head  tax with  graduated rates  between the  low and                                                                    
high ends of  income. He delineated that the  tax included a                                                                    
mandatory minimum  on the low end  and a cap on  the maximum                                                                    
payment   and   was   not    considered   an   income   tax.                                                                    
Representative  Pruitt countered  that the  tax fell  within                                                                    
the definition  of an income  tax but included  the language                                                                    
that the  revenue "may" be appropriated  for education. Rep.                                                                    
Claman declined to "argue the policy question."                                                                                 
Representative Grenn  cited page  2, lines  4 through  13 of                                                                    
the  bill. He  asked what  formula  was used  to create  the                                                                    
income  brackets.  Representative  Claman  replied  that  he                                                                    
began with the premise to  establish a minimum tax, from the                                                                    
desire  that everyone  should be  part of  the solution.  He                                                                    
assumed that based on a  $1000 PFD (Permanent Fund Dividend)                                                                    
it was  reasonable to  request a  $100 minimum  payment. The                                                                    
other   brackets   were   developed  similarly;   with   the                                                                    
consideration that,  certain income levels should  receive a                                                                    
certain portion  of their income  and retain the  ability to                                                                    
also  contribute above  the limit.  He considered  "economic                                                                    
levels of  income at which  the statistical  likelihood that                                                                    
the PFD was  critical to their family  economics became less                                                                    
9:52:33 AM                                                                                                                    
Representative  Wilson asked  about  using  a percentage  of                                                                    
income versus a  flat fee. She provided an  example from the                                                                    
tax brackets. Representative Claman  responded that the goal                                                                    
of  the bracket  fees  was  to create  clarity  and make  it                                                                    
easier for the public to  understand what they were expected                                                                    
to  pay versus  calculating percentages.  He agreed  that by                                                                    
using step  increments a taxpayer  at the lower limits  of a                                                                    
higher  bracket  would pay  much  more  in relation  to  the                                                                    
previous bracket versus using a  percentage of income but at                                                                    
the  expense  of  clarity and  a  straightforward  approach.                                                                    
Representative Wilson  asked whether the  representative had                                                                    
information  regarding the  "correlation between  the public                                                                    
paying the  fee and how  it would impact what  was happening                                                                    
in the  schools." Representative  Claman did  not understand                                                                    
her  question.  Representative  Wilson wondered  if  he  had                                                                    
accessed  information  from  other states  that  employed  a                                                                    
similar tax  on correlation between the  tax and educational                                                                    
outcomes.  Representative  Claman  responded  that  that  he                                                                    
concluded  from  anecdotal  information that  the  community                                                                    
felt that the more they  invested in education the more they                                                                    
would become  interested in outcomes.  Representative Wilson                                                                    
did not agree  because the system was not the  same for all;                                                                    
not all  children go  to public school  and she  doubted the                                                                    
correlation. She  asked for further data  from other states.                                                                    
Representative  Claman remarked  that no  other state  had a                                                                    
school tax similar to the proposal  in HB 146 and doubted he                                                                    
could provide any further information.  He believed that all                                                                    
segments  of  the community  were  concerned  about how  the                                                                    
state invested in public education.                                                                                             
9:56:26 AM                                                                                                                    
Vice-Chair  Gara thanked  the  sponsor  for introducing  the                                                                    
bill. He asked whether  Rep. Claman supported an alternative                                                                    
way  to raise  revenue without  taxing  the PFD  as part  of                                                                    
income.  Representative  Claman  replied that  the  PFD  was                                                                    
included in adjusted  gross income on the  federal level. He                                                                    
expressed  concerns  about  complicating the  bill  for  the                                                                    
public  as exceptions  and "layers"  were added.  Vice-Chair                                                                    
Gara asked  whether the  income and tax  levels in  the bill                                                                    
were adjusted  over time. Representative Claman  wondered if                                                                    
he was  asking about inflation adjustments.  Vice-Chair Gara                                                                    
responded affirmatively.  Representative Claman  answered in                                                                    
the negative.                                                                                                                   
Co-Chair  Foster noted  Representative  Thompson had  joined                                                                    
the meeting.                                                                                                                    
Vice-Chair Gara  asked whether single  and joint  tax payers                                                                    
with  or   without  dependents  all   paid  the   same  tax.                                                                    
Representative Claman  responded that  the tax was  based on                                                                    
the return versus on an individual basis.                                                                                       
9:59:22 AM                                                                                                                    
Co-Chair Seaton referred  to page 2 lines 26  through 30 and                                                                    
read the following:                                                                                                             
     (C)  an individual, if the individual does not file a                                                                      
     federal income tax return.                                                                                                 
     (d)    The   department    shall   adopt    regulations                                                                    
     establishing procedures for  an individual eligible for                                                                    
     a dividend under AS 43.23.005  to direct the department                                                                    
     to hold all or a part  of the amount of the dividend to                                                                    
     pay the tax due under this section.                                                                                        
Co-Chair  Seaton asked  whether  an individual  who did  not                                                                    
file income  tax had an  adjusted gross income  and wondered                                                                    
how much  money would  be generated  under the  $100 minimum                                                                    
tax from individuals who only  get a PFD for income purposes                                                                    
and  do  not  file  a federal  form.  Representative  Claman                                                                    
responded  that   the  fiscal  note  was   prepared  by  the                                                                    
department using proprietary  information regarding how many                                                                    
tax returns were filed for  each income bracket. He deferred                                                                    
to  DOR for  additional information.  He furthered  that the                                                                    
department had  information regarding  who filed for  a PFD.                                                                    
Therefore, it would  be known to the department  if a person                                                                    
had not filed a tax return but filed for a PFD.                                                                                 
10:01:59 AM                                                                                                                   
Representative Wilson ascertained that  the state would take                                                                    
$100    minimum   tax    from   everyone    even   children.                                                                    
Representative Claman  answered that it depended  on how the                                                                    
family  chose  to manage  their  children's  PFD income.  He                                                                    
furthered  that if  parents  included  their children's  PFD                                                                    
income on their return the only  school tax due was based on                                                                    
the  parent's tax  return.  Representative Wilson  responded                                                                    
that the bill  did not reference tax  returns; only adjusted                                                                    
gross  income.  Representative  Claman pointed  to  page  2,                                                                    
lines 24 and 25 and read the following:                                                                                         
     (B)  two or more individuals, including dependents, if                                                                     
     those individuals file one federal income tax return                                                                       
Representative  Claman specified  that the  language applied                                                                    
to   the  scenario   in   question.  Representative   Wilson                                                                    
referenced page 2, lines 26 and 27 and read the following:                                                                      
     (C)  an individual, if the individual does not file a                                                                      
     federal income tax return.                                                                                                 
Representative  Wilson  guessed  that most  individuals  not                                                                    
filing  had a  disability or  incomes so  low they  were not                                                                    
required to  file a return  and would be difficult  to track                                                                    
if not  for the PFD  data base. She deemed  that individuals                                                                    
who  did not  file  a return  or  file for  a  PFD would  be                                                                    
"almost  impossible"  to  track. Representative  Claman  was                                                                    
unfamiliar  with the  area  of tax  law  she was  discussing                                                                    
regarding disability  benefits. He  agreed that it  would be                                                                    
arduous to  find people who  did not  file a return  or file                                                                    
for a PFD.                                                                                                                      
10:05:07 AM                                                                                                                   
Representative Pruitt  asked whether the intent  was for the                                                                    
PFD  to pay  the  tax or  if an  individual  would "write  a                                                                    
check,"   since  there   was   no   withholding  of   funds.                                                                    
Representative Claman  replied that a payroll  tax component                                                                    
was not included to minimize  the administrative expense. He                                                                    
explained that non-payment of the  tax was subject to a high                                                                    
interest rate (18 percent) and  fines up to $2.5 thousand to                                                                    
incentivize timely  payment for  those in the  higher income                                                                    
brackets.  He  wanted  the  tax collected  once  a  year  to                                                                    
provide an  easier administrative process for  the state. He                                                                    
envisioned that the  tax could be paid for with  the PFD for                                                                    
tax  payers  in  lower  income brackets.  The  goal  was  to                                                                    
fashion the  tax similar to  a property  tax. Representative                                                                    
Pruitt  thought that  the assumption  was  made that  people                                                                    
could manage  their money  to have  enough when  the payment                                                                    
was due.  He thought  a yearly  payment was  challenging for                                                                    
people who didn't budget their money adequately.                                                                                
10:08:36 AM                                                                                                                   
Vice-Chair   Gara  recognized   that   there  were   several                                                                    
different policies  under consideration.  He liked  that the                                                                    
bill clearly defined  how much people would  be taxed versus                                                                    
a tax  based on percentages. Representative  Claman provided                                                                    
an example  from personal experience  to illustrate  how the                                                                    
fees and  penalties would  encourage payment  compliance. He                                                                    
hoped that the  department would graduate the  fines so that                                                                    
those  that  owe more  paid  higher  fines. He  voiced  that                                                                    
collection issues occurred for any tax.                                                                                         
10:10:34 AM                                                                                                                   
Co-Chair Seaton asked Mr. Alper  about the administration of                                                                    
the  tax  and  wondered  whether the  bill  provided  enough                                                                    
10:10:55 AM                                                                                                                   
KEN ALPER,  DIRECTOR, TAX  DIVISION, DEPARTMENT  OF REVENUE,                                                                    
explained  that  the bill  had  a  blanket authorization  to                                                                    
write  regulations. He  stated  that  many technical  issues                                                                    
were not  addressed in the bill  but could be dealt  with in                                                                    
regulation.  He spoke  to the  issue of  non-resident income                                                                    
generated  in the  state and  requested more  definition and                                                                    
additional  language   should  the   bill  advance   in  the                                                                    
legislative process. He believed  that lawsuits would ensue,                                                                    
if  the bill  was  adopted, regarding  what was  effectively                                                                    
definable through  regulation versus statute. He  noted that                                                                    
enough  guidance was  contained in  the bill  concerning tax                                                                    
forms, tax  rates, and defining  tax payers.  The department                                                                    
would fill in the details through regulations.                                                                                  
Co-Chair Seaton  reiterated his  question regarding  page 2,                                                                    
line 26 of the bill, dealing  with an individual who did not                                                                    
file a federal tax return  but had adjusted gross income. He                                                                    
asked  how  the  department  would  administer  the  tax  to                                                                    
Alaskan   residents.  Mr.   Alper  guessed   that  all   PFD                                                                    
recipients not included in a  filed tax return would owe the                                                                    
$100  minimum  tax. The  threshold  for  a larger  household                                                                    
exempted from  filing a tax  return was under  $20 thousand;                                                                    
and these households  could fall under the  higher $250 tax.                                                                    
He surmised that the department  would rely on the 1040 form                                                                    
for the administration  of the tax and added  that a process                                                                    
would be necessary to identify non-filers.                                                                                      
10:14:42 AM                                                                                                                   
BRANDON   S.   SPANOS,   DEPUTY  DIRECTOR,   TAX   DIVISION,                                                                    
DEPARTMENT OF REVENUE (via  teleconference), noted that each                                                                    
year, there  were certain individuals  that just  refused to                                                                    
file a  tax return  or did not  for other  reasons. However,                                                                    
employers  were required  to file  a W-2  that would  act as                                                                    
documentation of  income for the department.  The department                                                                    
would  use  the W-2  information  in  coordination with  the                                                                    
Internal Revenue Service (IRS) to determine assessments.                                                                        
10:15:49 AM                                                                                                                   
Co-Chair Seaton  referenced the  following language  on page                                                                    
2, lines  1 and  2 and page  2, lines 20  through 27  of the                                                                    
     (1) resident individual; and                                                                                               
     (2) nonresident and part-year resident individual with                                                                     
     income from a source in the state.                                                                                         
     (2)  the department shall assess the tax due on the                                                                        
     adjusted gross income of                                                                                                   
          (A) an individual, if the individual files a                                                                          
          federal   income   tax    return   only   on   the                                                                    
          individual's own behalf;                                                                                              
          (B)   two    or   more    individuals,   including                                                                    
          dependents, if those individuals file one federal                                                                     
          income tax return together;                                                                                           
          (C) an individual, if the individual does not                                                                         
          file a federal income tax return.                                                                                     
Co-Chair Seaton  queried whether  the language  ensured that                                                                    
the tax was  applied to tax returns and  not each individual                                                                    
included in the  tax return. Mr. Alper  interpreted that the                                                                    
first  section  allowed  a  joint  filer  to  pay  a  single                                                                    
household  tax. He  surmised that  DOR  would interpret  the                                                                    
language in the same manner.                                                                                                    
Mr. Spanos  added that federal  rules required that  a child                                                                    
file  their own  return in  some cases.  He thought  further                                                                    
definitions would  be beneficial  clarifying when  the state                                                                    
would also require a dependent to pay their own school tax.                                                                     
10:18:56 AM                                                                                                                   
Representative  Guttenberg referred  to line  2, page  2 and                                                                    
inquired how crew shares fit  into the definition of income.                                                                    
He  thought that  the bill  gave  the department  "a lot  of                                                                    
leeway to  make decisions and write  regulations." Mr. Alper                                                                    
suggested  that   DOR  would   have  to   craft  regulations                                                                    
specifically   for   S  Corporations,   partnerships,   sole                                                                    
proprietorships, and  contract work. He furthered  that crew                                                                    
shares  qualified as  a 1099  contractor  when received  for                                                                    
work done  in Alaska  or paid by  an Alaska  owned business.                                                                    
The  department would  have the  non-resident crew  member's                                                                    
tax   information,  apply   formulas   from  regulation   to                                                                    
determine the  Alaskan portion of the  adjusted gross income                                                                    
for  tax   assessment  purposes.  He  reiterated   that  the                                                                    
question   was  whether   the   regulation  language   could                                                                    
withstand  a  court   challenge.  Representative  Guttenberg                                                                    
wondered  if the  division would  have enough  authority and                                                                    
guidance  to  make  the  decisions  required  to  write  the                                                                    
regulations.   Mr.  Alper   replied  that   enough  guidance                                                                    
existed,  but he  was uncertain  whether DOR  had the  legal                                                                    
authority. He wanted to consult  with the state's attorneys.                                                                    
He cautioned  that taxes were prohibited  from being imposed                                                                    
via  regulation  and  he  was  uncertain  how  specific  the                                                                    
regulations could be written.                                                                                                   
10:22:08 AM                                                                                                                   
Co-Chair Seaton referred  to Page 2, lines 12 and  13 of the                                                                    
legislation and read the following:                                                                                             
     (8) $200,000 or more, but less than $250,000, the tax                                                                      
     is $6,500 a year;                                                                                                          
     (9) $250,000 or more, the tax is $8,500 a year.                                                                            
Co-Chair Seaton  asked whether someone  who made  $5 million                                                                    
per  year would  pay  $8.5 thousand  in tax.  Representative                                                                    
Claman confirmed  that the  statement was  correct. Co-Chair                                                                    
Seaton  inquired  if  an  individual  with  income  at  $251                                                                    
thousand would pay $2 thousand  more than an individual with                                                                    
income of  $248 thousand. Representative Claman  answered in                                                                    
the affirmative.                                                                                                                
Vice-Chair  Gara  favored  the provision  that  the  revenue                                                                    
would be deposited in the  Education Fund. He noted that the                                                                    
language in the bill used  the word "may" versus "shall" due                                                                    
to  the  constitutional   prohibition  on  dedicated  funds.                                                                    
Representative  Claman  confirmed  that  the  statement  was                                                                    
Co-Chair Foster OPENED Public Testimony.                                                                                        
10:23:42 AM                                                                                                                   
PAUL   KENDALL,   SELF,  ANCHORAGE   (via   teleconference),                                                                    
provided public  testimony. He favored an  "open" discussion                                                                    
regarding the  bill. He spoke  against using  property taxes                                                                    
to pay  for any public employee's  salaries or compensation.                                                                    
He spoke to items and beliefs  outside of the context of the                                                                    
Co-Chair   Foster  interrupted   to   clarify  that   public                                                                    
testimony was being  heard on HB 146.  Mr. Kendall continued                                                                    
to provide testimony unrelated to HB 146.                                                                                       
Co-Chair Foster CLOSED Public Testimony.                                                                                        
HB  146  was  HEARD  and   HELD  in  committee  for  further                                                                    

Document Name Date/Time Subjects
HB144 Legislative Audit.pdf HFIN 4/4/2017 9:00:00 AM
HB 144
HB144 Sponsor Statement.pdf HFIN 4/4/2017 9:00:00 AM
HB 144
HB144 Supporting Letters 032817.pdf HFIN 4/4/2017 9:00:00 AM
HB 144
HB146 Opposing Documents 3.27.17.pdf HFIN 4/4/2017 9:00:00 AM
HB 146
HB146 Opposing Document 3.27.17.PDF HFIN 4/4/2017 9:00:00 AM
HB 146
HB146 Sectional Analysis ver O 3.27.17.pdf HFIN 4/4/2017 9:00:00 AM
HB 146
HB146 Supporting Documents 3.27.17.pdf HFIN 4/4/2017 9:00:00 AM
HB 146
HB146 Sponsor Statement 3.27.17.pdf HFIN 4/4/2017 9:00:00 AM
HB 146
HB 31 Amendment 1.PDF HFIN 4/4/2017 9:00:00 AM
HB 31
Testimony Jayne HB 144 April 3.pdf HFIN 4/4/2017 9:00:00 AM
HB 144
HB31 - Supporting (040617).pdf HFIN 4/4/2017 9:00:00 AM
HB 31