Legislature(2009 - 2010)SENATE FINANCE 532

03/31/2010 09:00 AM Senate FINANCE


Download Mp3. <- Right click and save file as

* first hearing in first committee of referral
+ teleconferenced
= bill was previously heard/scheduled
+= SB 305 SEPARATE OIL & GAS PRODUCTION TAX TELECONFERENCED
Moved CSSB 305(FIN) Out of Committee
+ SB 33 POSTSECONDARY SCHOLARSHIPS TELECONFERENCED
Heard & Held
+ SB 139 INCENTIVES FOR CERTAIN MEDICAL PROVIDERS TELECONFERENCED
Heard & Held
+ SB 174 PROF STUDENT EXCHANGE LOAN FORGIVENESS TELECONFERENCED
Scheduled But Not Heard
+ SB 235 CHARTER/ALTERNATIVE SCHOOL FUNDING TELECONFERENCED
Scheduled But Not Heard
+ SB 236 TAX CREDITS FOR EDUCATIONAL CONTRIBUTIONS TELECONFERENCED
Scheduled But Not Heard
+ SB 224 POSTSECONDARY SCHOLARSHIPS TELECONFERENCED
Scheduled But Not Heard
+ Bills Previously Heard/Scheduled TELECONFERENCED
                 SENATE FINANCE COMMITTEE                                                                                       
                      March 31, 2010                                                                                            
                         9:04 a.m.                                                                                              
                                                                                                                                
                                                                                                                                
9:04:33 AM                                                                                                                    
                                                                                                                                
CALL TO ORDER                                                                                                                 
                                                                                                                                
Co-Chair  Stedman   called  the  Senate   Finance  Committee                                                                    
meeting to order at 9:04 a.m.                                                                                                   
                                                                                                                                
MEMBERS PRESENT                                                                                                               
                                                                                                                                
Senator Lyman Hoffman, Co-Chair                                                                                                 
Senator Bert Stedman, Co-Chair                                                                                                  
Senator Charlie Huggins, Vice-Chair                                                                                             
Senator Johnny Ellis                                                                                                            
Senator Dennis Egan                                                                                                             
Senator Donny Olson                                                                                                             
Senator Joe Thomas                                                                                                              
                                                                                                                                
MEMBERS ABSENT                                                                                                                
                                                                                                                                
None                                                                                                                            
                                                                                                                                
ALSO PRESENT                                                                                                                  
                                                                                                                                
Max  Hensley,  Staff,  Senator Johnny  Ellis;  Don  Bullock,                                                                    
Attorney,   Legislative   Legal   Services;   Roger   Marks,                                                                    
Petroleum  Economist,  Logsdon   &  Associates,  Legislative                                                                    
Budget &  Audit Committee;  Denise Liccioli,  Staff, Senator                                                                    
Olson;  Sam  Trivette,  Juneau; Shelley  Hughes,  Government                                                                    
Affairs  Director, Alaska  Primary  Care Association;  Nancy                                                                    
Davis,  RN, President,  Alaska  Nurses Association,  Juneau;                                                                    
Marie  Darlin, AARP;  Nancy  O.  Davis, Executive  Director,                                                                    
Alaska Pharmacy Association                                                                                                     
                                                                                                                                
PRESENT VIA TELECONFERENCE                                                                                                    
                                                                                                                                
Lanetta  Lundberg,  Director,   Human  Resources,  Ketchikan                                                                    
General Hospital;  Jerry Gronen,  Wasilla; Jim  Lynch, Chief                                                                    
Finance  Officer, Fairbanks  Memorial Hospital;  Jim Jordan,                                                                    
Executive  Director, Alaska  State Medical  Association; Dr.                                                                    
Don  Pathman,  Physician,   University  of  North  Carolina;                                                                    
Elizabeth Ripley, MatSu Health Foundation                                                                                       
                                                                                                                                
SUMMARY                                                                                                                       
                                                                                                                                
SB  33    POSTSECONDARY SCHOLARSHIPS                                                                                            
                                                                                                                                
          SB 33 was heard and HELD in Committee for further                                                                     
          consideration.                                                                                                        
                                                                                                                                
SB 139    INCENTIVES FOR CERTAIN MEDICAL PROVIDERS                                                                              
                                                                                                                                
          SB 139 was heard and HELD in Committee for                                                                            
          further consideration.                                                                                                
                                                                                                                                
SB 174    PROF STUDENT EXCHANGE LOAN FORGIVENESS                                                                                
                                                                                                                                
          SB 174 was SCHEDULED but not HEARD.                                                                                   
                                                                                                                                
SB 235    CHARTER/ALTERNATIVE SCHOOL FUNDING                                                                                    
                                                                                                                                
          SB 235 was SCHEDULED but not HEARD.                                                                                   
                                                                                                                                
SB 236    TAX CREDITS FOR EDUCATIONAL CONTRIBUTIONS                                                                             
                                                                                                                                
          SB 236 was SCHEDULED but not HEARD.                                                                                   
                                                                                                                                
SB 305    SEPARATE OIL & GAS PRODUCTION TAX                                                                                     
                                                                                                                                
          CSSB 305  (FIN) was REPORTED out  of Committee, as                                                                    
          amended, with  a  "do   pass"  recommendation  and                                                                    
          with  a  new fiscal  note  by  the Senate  Finance                                                                    
         Committee for the Department of Revenue.                                                                               
                                                                                                                                
9:05:15 AM                                                                                                                    
                                                                                                                                
SENATE BILL NO. 33                                                                                                            
                                                                                                                                
     "An Act creating a postsecondary scholarship grant                                                                         
     program for Alaska residents based on high achievement                                                                     
     and financial need."                                                                                                       
                                                                                                                                
9:06:41 AM                                                                                                                    
                                                                                                                                
Co-Chair Hoffman MOVED to ADOPT CSSB 33 (FIN), labeled 26-                                                                      
LS0219\W, Mischel, 3/31/10.                                                                                                     
                                                                                                                                
Co-Chair Stedman OBJECTED for discussion.                                                                                       
                                                                                                                                
Senator Ellis, sponsor, shared the following information:                                                                       
                                                                                                                                
     I originally introduced Senate Bill 33 in 2006 as the                                                                      
     Alaska Achievers Incentive Program.                                                                                        
                                                                                                                                
        o Worked with student leaders                                                                                           
                                                                                                                                
        o Gained sponsorships from Senators Thomas,                                                                             
          Paskvan, Stevens, and McGuire                                                                                         
                                                                                                                                
        o Endorsed by the Taylor Foundation, Juneau                                                                             
          Assembly, and Fairbanks Assembly                                                                                      
                                                                                                                                
        o Original bill created a hybrid need and merit                                                                         
          based scholarship that would have provided at                                                                         
          least $1,000 per year to high achieving students                                                                      
          with financial need.                                                                                                  
                                                                                                                                
                                                                                                                                
     The governor's introduction of the GPS legislation                                                                         
     this past summer elevated the issue, and I am very                                                                         
     pleased to see the slate of policy options that we                                                                         
     will be discussing today.                                                                                                  
                                                                                                                                
        o Over the past 8 months, I have been engaged in                                                                        
          many conversations with my legislative                                                                                
          colleagues, financial aid experts from the                                                                            
          University of Alaska and around the country, and                                                                      
          hundreds of students and parents.                                                                                     
                                                                                                                                
        o Although I am a strong supporter of the concepts                                                                      
          expressed by the governor in his bill, I am also                                                                      
          very concerned about the implementation of the                                                                        
          bill, as well as the opportunity to get something                                                                     
          passed this year.                                                                                                     
                                                                                                                                
       o SB 33 addresses those concerns in ways that                                                                            
          reflect the many conversations I have had over my                                                                     
          years of involvement in this issue.                                                                                   
                                                                                                                                
             Æ’I call this new version of SB 33 the                                                                             
               AlaskAdvantage Grant and Loan Forgiveness                                                                        
               Program.                                                                                                         
                                                                                                                                
     AlaskAdvantage Grant and Loan Forgiveness Program                                                                          
                                                                                                                                
        o Adds a loan forgiveness component to the existing                                                                     
          AlaskAdvantage Grant Program.                                                                                         
             Æ’Students who were eligible for                                                                                   
               AlaskAdvantage Grants can receive funds to                                                                       
               forgive loans made through ACPE for up to                                                                        
               four years after graduation if they attend                                                                       
               Alaska institutions and remain in Alaska.                                                                        
                                                                                                                                
             Æ’GPS is fully scholarship based, which                                                                            
               rewards students on potential rather than                                                                        
               performance.                                                                                                     
                                                                                                                                
        o Maintains the emphasis on priority career tracks                                                                      
          (a concern of Senator Huggins)                                                                                        
                                                                                                                                
             Æ’Increased grant amounts for students in                                                                          
               preparation for hard-to-fill jobs.                                                                               
                                                                                                                                
                  · Currently allied health,                                                                                    
                    community/social service, teaching, and                                                                     
                    natural resources extraction/support                                                                        
                                                                                                                                
                       o See article in your packet re:                                                                         
                         workforce shortage for pipeline                                                                        
                                                                                                                                
             Æ’For loan forgiveness, graduates must be                                                                          
               employed in those fields for increased                                                                           
               awards.                                                                                                          
                                                                                                                                
             Æ’GPS does not have any emphasis on developing                                                                     
               Alaska's workforce.                                                                                              
                                                                                                                                
        o Adds a merit-based priority                                                                                           
                                                                                                                                
             Æ’Increased grant amounts for students who are                                                                     
               performing at a high level in college.                                                                           
                                                                                                                                
             Æ’For loan forgiveness, increased award                                                                            
               depends on final GPA.                                                                                            
                                                                                                                                
        o Updates the award amounts to reflect today's cost                                                                     
          of higher education.                                                                                                  
                                                                                                                                
             Æ’Minimum annual award of $1,000, maximum                                                                          
               annual award of $5,000.                                                                                          
                                                                                                                                
             Æ’Total lifetime cap (whether received in                                                                          
               grants or loan forgiveness) of $20,000 per                                                                       
               student.                                                                                                         
                                                                                                                                
             Æ’Structure allows the Legislature through                                                                         
               appropriations process to manage the cost,                                                                       
               in contrast to GPS which is set up as an                                                                         
               entitlement in which programs drive costs.                                                                       
                                                                                                                                
        o Other GPS concerns addressed by AlaskAdvantage                                                                        
          Grant and Loan Forgiveness                                                                                            
                                                                                                                                
             Æ’Non-traditional students - continuing                                                                            
               education, workers changing careers, older                                                                       
               first-time students - are ineligible for                                                                         
              GPS, but qualify for this bill.                                                                                   
                                                                                                                                
             Æ’Many rural students are disqualified for the                                                                     
               GPS by the curriculum requirements that are                                                                      
               not available in 20% of Alaska high schools.                                                                     
                                                                                                                                
                  · Those requirements also create an                                                                           
                    unfunded mandate of uncertain cost on                                                                       
                    local school districts and REAA's.                                                                          
                                                                                                                                
Senator Ellis listed several options if no bill can pass:                                                                       
                                                                                                                                
        o Fund existing AlaskAdvantage Grant Program -                                                                          
          currently receiving no General Fund.                                                                                  
                                                                                                                                
        o Fund existing UA Scholars Program - currently                                                                         
          receiving no General Fund.                                                                                            
                                                                                                                                
        o Task    force    to    continue    studying    the                                                                    
          transformative   scholarship   concepts   in   the                                                                    
          Governor's Scholarship Program                                                                                        
                                                                                                                                
9:12:36 AM                                                                                                                    
                                                                                                                                
MAX  HENSLEY, STAFF,  SENATOR  JOHNNY  ELLIS, dispelled  the                                                                    
idea  that this  legislation  was the  old loan  forgiveness                                                                    
program. There are several  significant differences: it only                                                                    
includes  students  who  attend  college  in  the  state  of                                                                    
Alaska,  it  has a  limited  cost,  and  it is  more  easily                                                                    
tracked  because it  is limited  to loans  made through  the                                                                    
state's loan programs.                                                                                                          
                                                                                                                                
Mr. Hensley reported on the sections of the bill:                                                                               
                                                                                                                                
        · Section one amends the purpose of the                                                                                 
          AlaskAdvantage Grant Program to include loan                                                                          
          forgiveness.                                                                                                          
        · Sections 2, 3, and 9 are conforming amendments to                                                                     
          add 'loan forgiveness' to the title of the                                                                            
          chapter.                                                                                                              
                                                                                                                                
        · Section 4 defines the size of the program, set at                                                                     
          $10M annually in this draft.                                                                                          
                                                                                                                                
        · Section 5 extends the current priority for career                                                                     
          tracks and adds a merit-based priority for                                                                            
          students with a GPA over 3.0, with a higher                                                                           
          priority for students with a GPA over 3.5.                                                                            
                                                                                                                                
        · Section 6 outlines the qualifications for loan                                                                        
          forgiveness - Alaska resident, graduated from                                                                         
          Alaska higher education, in good standing on                                                                          
          their repayment.                                                                                                      
                                                                                                                                
        · Sections 7 and 8 set the level of awards per                                                                          
          student.                                                                                                              
                                                                                                                                
9:16:02 AM                                                                                                                    
                                                                                                                                
Senator   Thomas  asked   how   the   allocation  for   loan                                                                    
forgiveness and/or grants is made  to eligible students. Mr.                                                                    
Hensley  clarified  that the  decision  is  left up  to  the                                                                    
Commission on  Postsecondary Education. The  current program                                                                    
places the  highest priority on  the students with  the most                                                                    
need. Senator Thomas spoke in  support of the changes in the                                                                    
bill.                                                                                                                           
                                                                                                                                
Co-Chair  Stedman WITHDREW  his  OBJECTION.  There being  NO                                                                    
OBJECTION, it was so ordered.                                                                                                   
                                                                                                                                
9:17:08 AM                                                                                                                    
                                                                                                                                
Senator  Olson   asked  about  the  fiscal   note  from  the                                                                    
Department  of Revenue  for $25,000.  Mr. Hensley  said that                                                                    
fiscal note refers  to the previous version of  the bill and                                                                    
there wasn't a new note yet.                                                                                                    
                                                                                                                                
9:18:03 AM                                                                                                                    
                                                                                                                                
Co-Chair Stedman  noted two old  fiscal notes  which require                                                                    
updating.                                                                                                                       
                                                                                                                                
Senator Ellis thanked the committee for hearing the bill.                                                                       
                                                                                                                                
SB  33  was   heard  and  HELD  in   Committee  for  further                                                                    
consideration.                                                                                                                  
                                                                                                                                
AT-EASE        9:19:07 AM                                                                                                     
RECONVENED     9:22:10 AM                                                                                                     
                                                                                                                                
SENATE BILL NO. 305                                                                                                           
                                                                                                                                
     "An Act relating to the tax on oil and gas production;                                                                     
     and providing for an effective date."                                                                                      
                                                                                                                                
9:22:29 AM                                                                                                                    
                                                                                                                                
Co-Chair Stedman informed  the committee about a  new CS for                                                                    
SB 305 and a new  Senate Finance Committee zero fiscal note.                                                                    
He said  there was also  a small technical amendment  to the                                                                    
new CS. He  noted that public testimony  had been previously                                                                    
taken on the bill.                                                                                                              
                                                                                                                                
9:23:04 AM                                                                                                                    
                                                                                                                                
Co-Chair Hoffman  MOVED to  ADOPT a CS  for SB  305, labeled                                                                    
26-LS1577\T, Bullock,  3/30/2010, as the version  before the                                                                    
committee.                                                                                                                      
                                                                                                                                
Co-Chair Stedman OBJECTED.                                                                                                      
                                                                                                                                
9:23:34 AM                                                                                                                    
                                                                                                                                
DON BULLOCK, ATTORNEY,  LEGISLATIVE LEGAL SERVICES, reminded                                                                    
the committee  about the definition of  production taxes and                                                                    
lease expenditures. The production tax  value of oil and gas                                                                    
is what the  tax is applied to. Starting with  PPT and ACES,                                                                    
the production  tax value  is basically  the gross  value at                                                                    
the point  of production minus allowable  lease expenditures                                                                    
under AS 43.55.165 adjusted under  AS 43.55.170. Because the                                                                    
lease expenditures are related  to the production tax value,                                                                    
whenever oil and  gas are separated for  tax purposes, lease                                                                    
expenditures must  be allocated.  They are addressed  in the                                                                    
bill.                                                                                                                           
                                                                                                                                
Mr.  Bullock explained  that currently  the allocations  are                                                                    
required because  of special provisions  that relate  to oil                                                                    
and  gas produced  in Cook  Inlet, as  well as  gas produced                                                                    
outside of  Cook Inlet  and used  in the  state. The  tax is                                                                    
basically "25 percent plus". The  25 percent rate is applied                                                                    
to the production  tax value of all oil and  gas. The "plus"                                                                    
is  a  progressive  tax  that   increases  in  rate  as  the                                                                    
production tax  value rises above  $30. The  main difference                                                                    
between Version  T and the  previous version of the  bill is                                                                    
that the new version provides  for a progressive tax on gas,                                                                    
whereas the previous  version just had a  progressive tax on                                                                    
oil.                                                                                                                            
                                                                                                                                
Mr. Bullock pointed out that the  title of the bill has been                                                                    
amended  to  reflect  the  contents  of  Version  T  and  is                                                                    
narrowed to address the progressive rates.                                                                                      
                                                                                                                                
9:25:51 AM                                                                                                                    
                                                                                                                                
Mr. Bullock addressed  the first section of  the bill, which                                                                    
amends  AS 29.60.850(b),  and did  not appear  previously in                                                                    
Version P,  the earlier  version of the  bill. It  says that                                                                    
money that is generated by  the progressive taxes on oil and                                                                    
gas is available for appropriation  to the Community Revenue                                                                    
Sharing Fund.  The Fund was  made for the purpose  of making                                                                    
community  revenue   sharing  payments   to  municipalities,                                                                    
reserves, and communities  for public purposes. It  is not a                                                                    
dedicated  fund,   it  merely   identified  money   that  is                                                                    
available for appropriation.                                                                                                    
                                                                                                                                
Mr.   Bullock   explained   that   Section   2   amends   AS                                                                    
43.55.011(e),  the  main  tax provision,  to  make  separate                                                                    
references to the monthly progressive  taxes on oil and gas.                                                                    
The progressive tax on oil,  gas produced in Cook Inlet, and                                                                    
gas produced  elsewhere and  used in the  state are  used to                                                                    
determine the  rate, which  is the  average amount  of those                                                                    
three  values compared  to $30.  If that  amount is  greater                                                                    
than $30, the rate is increased.                                                                                                
                                                                                                                                
Mr. Bullock  related that Section  3 Amends  AS 43.55.011(g)                                                                    
to have  the tax  rate determined  using the  production tax                                                                    
values  of  oil and  the  production  tax  values on  a  BTU                                                                    
equivalent  basis of  gas  produced in  Cook  Inlet and  gas                                                                    
produced  elsewhere  and  used  in the  state.  Gas  in  and                                                                    
outside of Cook  Inlet are subject to caps on  the tax. They                                                                    
are considered "tax-favored production".                                                                                        
                                                                                                                                
Mr.  Bullock  explained  that  Section   4  provides  for  a                                                                    
progressive  tax applicable  to gas  production that  is not                                                                    
included in AS  43.55.011(g) as amended in Section  3 of the                                                                    
bill.  It provides  that  the  tax rate  is  applied to  the                                                                    
production tax value  of a BTU equivalent of  gas. There was                                                                    
no counterpart  to this  section in  the earlier  version of                                                                    
the bill. For  both progressive taxes in (g)  and (p), there                                                                    
is  no change  in  the range  from which  that  tax rate  is                                                                    
determined.                                                                                                                     
                                                                                                                                
9:28:55 AM                                                                                                                    
                                                                                                                                
Mr. Bullock  stressed that every  time there is a  change in                                                                    
the tax scheme, there must  be a corresponding change in the                                                                    
installment payments.  Section 5  amends AS  43.55.020(a) to                                                                    
describe  the  determination  of  the amount  of  a  monthly                                                                    
installment. There  is also a  makeup payment at the  end of                                                                    
the year.  The monthly  payments should  reflect one-twelfth                                                                    
of the liability for the tax for the year.                                                                                      
                                                                                                                                
Mr.  Bullock  said that  Section  6  Amends AS  43.55.020(d)                                                                    
relating to a  settlement with the royalty  owner, by adding                                                                    
references to the production tax  on gas. He emphasized that                                                                    
the  production  tax  values  are what  the  tax  rates  are                                                                    
applied to.                                                                                                                     
                                                                                                                                
Mr.   Bullock   explained   that   Section   7   amends   AS                                                                    
43.55.160(a),   relating  to   the   determination  of   the                                                                    
production tax value of oil  and gas, by providing the means                                                                    
for  determining the  production tax  value of  oil and  the                                                                    
production  tax value  of gas  separately. It  also reorders                                                                    
some subparagraphs.                                                                                                             
                                                                                                                                
9:30:38 AM                                                                                                                    
                                                                                                                                
Mr.  Bullock  noted that  Section  7  in the  prior  version                                                                    
amended  the   same  section.  This  version   provides  for                                                                    
determination of  the value with  reference to both  oil and                                                                    
gas.                                                                                                                            
                                                                                                                                
Mr. Bullock  informed the committee  that Section  8 relates                                                                    
to  the allocation  of lease  expenditures  between oil  and                                                                    
gas. Currently, the Department of  Revenue has the authority                                                                    
to make the  allocation under AS 43.55.165(h).  Section 8 of                                                                    
Version  T  amends  that  section   by  requiring  that  the                                                                    
Department    of   Revenue    consider   allocating    lease                                                                    
expenditures in proportion to the  BTU equivalent barrels of                                                                    
oil  and  gas produced  from  each  lease or  property.  The                                                                    
purpose   is  to   provide   a   reasonable  allocation   of                                                                    
expenditures  between oil  and gas.  He explained  how taxes                                                                    
were on the gross value at  the point of production prior to                                                                    
PPT  and  ACES,   which  is  now  the   starting  point  for                                                                    
determining   the   production   tax  value.   Since   lease                                                                    
expenditures are applied to the  gross value at the point of                                                                    
production  to  determine  the  production  tax  value,  the                                                                    
leases for oil and gas need to be allocated separately.                                                                         
                                                                                                                                
9:32:21 AM                                                                                                                    
                                                                                                                                
Mr.  Bullock spoke  of Section  9  as being  similar to  the                                                                    
provision in Section 8. This  section adds a new subsection,                                                                    
AS 43.55.170(d), which  has to do with  adjustments to lease                                                                    
expenditures.  It  directs  the  Department  of  Revenue  to                                                                    
consider allocating  adjustments based on the  proportion of                                                                    
the BTU equivalents of oil and gas produced.                                                                                    
                                                                                                                                
Mr.  Bullock turned  to Section  11 which  makes progressive                                                                    
tax provisions in  the bill retroactive to  January 1, 2010.                                                                    
There was no similar provision  in the earlier bill. Because                                                                    
of the  retroactive effect and because  installment payments                                                                    
will  be made  after December  31 and  before the  effective                                                                    
date,  Section   10  requires  that   should  there   be  an                                                                    
installment payment,  that underpayment would be  made up at                                                                    
the first installment payment due after the effective date.                                                                     
                                                                                                                                
Mr. Bullock  concluded with Section  12 which makes  the Act                                                                    
take effect immediately.                                                                                                        
                                                                                                                                
9:33:58 AM                                                                                                                    
                                                                                                                                
Mr. Bullock  said there were  some sections in  the previous                                                                    
version  that don't  have  corresponding  provisions in  the                                                                    
current bill. Sections  3, 4, and 8 in  the previous version                                                                    
are no longer needed.                                                                                                           
                                                                                                                                
9:35:08 AM                                                                                                                    
                                                                                                                                
Senator Thomas asked  if Section 4 is  specific to producers                                                                    
with  production in  both Prudhoe  Bay and  Cook Inlet.  Mr.                                                                    
Bullock clarified that  the tax caps apply after  the tax is                                                                    
determined.                                                                                                                     
                                                                                                                                
Senator Huggins  referred to  Section 8  and asked  if there                                                                    
was a  separate effective date  for the allocation  of lease                                                                    
expenditures  for   oil  and  gas.  Mr.   Bullock  said  the                                                                    
department  is required  to  have  separate effective  dates                                                                    
now.  Section 8  introduces a  new provision  which suggests                                                                    
the department should consider allocating on a BTU-                                                                             
equivalent basis.                                                                                                               
                                                                                                                                
ROGER  MARKS, PETROLEUM  CONSULTANT,  LOGSDAN &  ASSOCIATES,                                                                    
LEGISLATIVE BUDGET  & AUDIT,  explained that  the department                                                                    
had  the   authority  to  adopt   regulations  for   a  cost                                                                    
allocation  method  to implement  the  tax  as it  currently                                                                    
works. The  method the department  adopted is the  method in                                                                    
Version T.                                                                                                                      
                                                                                                                                
9:37:48 AM                                                                                                                    
                                                                                                                                
Senator Egan asked about the  sunset date of 2022 in Section                                                                    
5, page 6, line 21. Mr.  Bullock said the special tax breaks                                                                    
for  Cook Inlet  gas and  gas produced  and used  within the                                                                    
state are  applicable before  2022. Senator  Egan understood                                                                    
that the tax breaks go away in 2022.                                                                                            
                                                                                                                                
Co-Chair Stedman WITHDREW his  OBJECTION to adopting Version                                                                    
T. There being NO OBJECTION, it was so ordered.                                                                                 
                                                                                                                                
Co-Chair Hoffman MOVED to ADOPT Amendment 1:                                                                                    
                                                                                                                                
     Page 9, line 29                                                                                                            
     Delete "oil produced during a month from"                                                                                  
                                                                                                                                
Co-Chair Stedman OBJECTED.                                                                                                      
                                                                                                                                
Mr.  Bullock  explained  that   the  amendment  corrects  an                                                                    
oversight   made  when   drafting  the   bill.  It   removes                                                                    
extraneous language.                                                                                                            
                                                                                                                                
Co-Chair  Stedman WITHDREW  his  OBJECTION.  There being  NO                                                                    
OBJECTION, Amendment 1 was adopted.                                                                                             
                                                                                                                                
9:40:32 AM                                                                                                                    
                                                                                                                                
Senator  Olson  asked  about the  distinction  between  Cook                                                                    
Inlet gas and  other gas fields above the  68th parallel. He                                                                    
wondered if the  Nenana gas field was  included. Mr. Bullock                                                                    
responded that the  law applies to all gas  and oil produced                                                                    
in the  state. The  special provisions are  narrowly focused                                                                    
on  gas and  oil produced  in  Cook Inlet  and gas  produced                                                                    
outside of Cook  Inlet and used in the  state. Senator Olson                                                                    
commented that those who live  above the 68th parallel "feel                                                                    
like a stepchild".                                                                                                              
                                                                                                                                
9:41:55 AM                                                                                                                    
                                                                                                                                
Mr. Marks  explained the fiscal  note by discussing  some of                                                                    
the technical changes made in  the bill. He related that two                                                                    
progressivity buckets have  been established. One represents                                                                    
current  oil  and gas  activity,  and  the other  bucket  is                                                                    
export gas.  The progressivity surcharges  for oil  and Cook                                                                    
Inlet and in-state gas would  be calculated together. If the                                                                    
two  were  to  be  separated,  progressivity  on  oil  would                                                                    
increase and  there would  be a tax  increase, which  is not                                                                    
the intent  of the bill.  There was a concern  about keeping                                                                    
the bill revenue neutral.                                                                                                       
                                                                                                                                
Mr. Marks  pointed out that  in the previous version  of the                                                                    
bill  there  was  some  discussion   of  a  credit  for  the                                                                    
difference  between  the  taxes calculated  after  the  bill                                                                    
passed and before. That was  deemed to be cumbersome, so the                                                                    
two  buckets  were  rated   for  progressivity.  No  current                                                                    
activity  would see  a tax  increase. Export  gas would  not                                                                    
dilute  the  oil  progressivity factor.  The  Department  of                                                                    
Revenue fiscal  note is a  zero note because of  the changed                                                                    
progressivity structure.                                                                                                        
                                                                                                                                
Co-Chair Stedman  added that it  would simplify  the process                                                                    
so  the   industry  does  not   have  to  do  two   sets  of                                                                    
calculations. Mr. Marks said that was correct.                                                                                  
                                                                                                                                
9:46:24 AM                                                                                                                    
                                                                                                                                
Senator Huggins asked  if progressivity on gas  in this bill                                                                    
is the same as it currently is. Mr. Marks concurred.                                                                            
                                                                                                                                
9:47:01 AM                                                                                                                    
                                                                                                                                
Co-Chair  Hoffman MOVED  to  report CSSB  305  (FIN) out  of                                                                    
Committee   with   individual    recommendations   and   the                                                                    
accompanying fiscal note.                                                                                                       
                                                                                                                                
There being NO OBJECTION, it was so ordered.                                                                                    
                                                                                                                                
CSSB 305  (FIN) was REPORTED  out of Committee,  as amended,                                                                    
with a "do  pass" recommendation and with a  new fiscal note                                                                    
by  the  Senate  Finance  Committee for  the  Department  of                                                                    
Revenue.                                                                                                                        
                                                                                                                                
SENATE BILL NO. 139                                                                                                           
                                                                                                                                
     "An Act establishing a loan repayment program and                                                                          
     employment incentive program for certain health care                                                                       
     professionals employed in the state; and providing for                                                                     
     an effective date."                                                                                                        
                                                                                                                                
9:49:01 AM                                                                                                                    
                                                                                                                                
Co-Chair Hoffman MOVED to ADOPT  CSSB 139 (FIN), labeled 26-                                                                    
LS0503\N, Mischel, 3/29/10.                                                                                                     
                                                                                                                                
Co-Chair Stedman OBJECTED.                                                                                                      
                                                                                                                                
Senator Olson, sponsor, related  that the bill establishes a                                                                    
loan  repayment  program  and employment  incentives  for  a                                                                    
number of health care  professionals employed throughout the                                                                    
state.   It   addresses   an  immediate   need.   The   bill                                                                    
distinguishes  itself   from  other  scholarship   bills  by                                                                    
providing immediate results when  filling vacancies. It does                                                                    
not  require  waiting  for students  to  "come  through  the                                                                    
pipeline"  before they  can begin  their  practice. It  also                                                                    
targets experienced providers  who are ready to  go to work.                                                                    
The funds will  be issued after the work  has been performed                                                                    
and payments will be stopped  if the practitioner leaves the                                                                    
state  or designated  area.  It is  not a  loan  and has  no                                                                    
defaults.  There  is  a preference  for  Alaskans;  however,                                                                    
graduates  from  elsewhere  can   come  to  Alaska  to  take                                                                    
advantage of the loan repayment program.                                                                                        
                                                                                                                                
Senator  Olson  stressed  that  one of  the  focuses  is  on                                                                    
recruiting physicians because of their expertise.                                                                               
                                                                                                                                
9:51:14 AM                                                                                                                    
                                                                                                                                
DENISE  LICCIOLI,   STAFF,  SENATOR  OLSON,   explained  the                                                                    
changes in the bill. The first  change is on page 1, line 8,                                                                    
and on  page 2, lines 9-10,  the words, "by the  state" were                                                                    
added in  order to  limit loan repayments  to loans  held by                                                                    
the  state. The  second  change  was made  by  adding a  new                                                                    
section  on  page  5,  beginning  on  line  9.  The  section                                                                    
provides clarification  to the department for  the intention                                                                    
of the  legislation to limit  the number of  participants to                                                                    
90 per  year, regardless  of whether  the participant  was a                                                                    
new participant  or a continuing participant.  It would also                                                                    
provide  guidance to  ensure  that at  least  three of  each                                                                    
practitioner type was reserved for filling in a very hard-                                                                      
to-fill location.  The intention  is to address  health care                                                                    
shortages in various areas of the state.                                                                                        
                                                                                                                                
9:53:58 AM                                                                                                                    
                                                                                                                                
Senator  Thomas wondered  if there  was an  hour requirement                                                                    
prior to  receiving a license for  certain participants. Ms.                                                                    
Liccioli said  the bill targets  those who are or  who would                                                                    
be  licensed  by  the  state  to  practice  their  preferred                                                                    
occupation.                                                                                                                     
                                                                                                                                
Co-Chair Stedman WITHDREW his OBJECTION. There being NO                                                                         
OBJECTION, Version N was adopted.                                                                                               
                                                                                                                                
Senator Olson said the bill addresses in a comprehensive                                                                        
manner, important health care issues.                                                                                           
                                                                                                                                
9:56:12 AM                                                                                                                    
                                                                                                                                
Ms. Liccioli provided information about the bill:                                                                               
                                                                                                                                
     Alaska  is  facing  a serious  shortage  of  healthcare                                                                    
     practitioners,  especially in  the rural  areas of  our                                                                    
     state, and  it is projected to  worsen significantly in                                                                    
     the next  few decades. Senate  Bill 139 is  intended to                                                                    
     address  this  issue  by   establishing  a  program  to                                                                    
     immediately   begin  filling   the  vacant   healthcare                                                                  
     practitioner positions throughout the state.                                                                               
                                                                                                                                
     This legislation will establish  a direct incentive and                                                                    
     loan repayment program, for loans  held by the State of                                                                    
     Alaska,  in   the  Department  of  Health   and  Social                                                                    
     Services.  The program  is designed  to be  competitive                                                                    
     with  incentives offered  by other  states and  attract                                                                    
     and retain healthcare practitioners.                                                                                       
                                                                                                                                
     SB  139   will  provide  direct  incentives   and  loan                                                                    
     repayments  for 10  different health  care occupations,                                                                    
     categorized   by   "Tier".   Tier   1   slots   include                                                                    
     physicians,  pharmacists  and  dentists. Tier  2  slots                                                                    
     include    dental   hygienists,    registered   nurses,                                                                    
     certified  nurse  practitioners, physician  assistants,                                                                    
     physical   therapists,   clinical  psychologists,   and                                                                    
     clinical  social workers  holding at  least a  master's                                                                    
     degree in social work.                                                                                                     
                                                                                                                                
     The slots are  also categorized by whether  they are in                                                                    
     a "regular" site, which can  be located anywhere in the                                                                    
     state;  or whether  they are  in a  "very-hard-to-fill"                                                                    
     site, which can be located  only in areas designated as                                                                    
     such  by   the  Commissioner   of  Health   and  Social                                                                    
     Services. The  sites would not  be exactly the  same as                                                                    
     the federal designations.                                                                                                  
                                                                                                                                
     The  amount  of  the  incentive for  each  slot  varies                                                                    
     according to  location and the category,  or "Tier", of                                                                    
     healthcare provided.  Tier 1  slots have  incentives of                                                                    
     up to  $35,000 per  year at  a regular  site, or  up to                                                                    
     $47,000 per  year at a  very-hard-to-fill site.  Tier 2                                                                    
     slots have  incentives of up  to $20,000 per year  at a                                                                    
     regular  site, or  up to  $27,000 per  year at  a very-                                                                    
     hard-to-fill site.                                                                                                         
                                                                                                                                
     The   bill   provides   direct  incentives   and   loan                                                                    
     repayments   for  9   slots  or   positions  for   each                                                                    
     occupation. The bill requires that  at least 3 of the 9                                                                    
     slots for each occupation  are reserved for "very-hard-                                                                    
     to-fill"  positions;  the   remaining  slots  for  each                                                                    
     occupation can  be anywhere  based on  applications and                                                                    
     need.    The  fiscal  note  allows  for  funding  of  6                                                                    
     positions  in  "very-hard-to-fill  locations.  Priority                                                                    
     will  be given  to sites  that treat  patients who  are                                                                    
     uninsured and  who have medical assistance  or Medicare                                                                    
     coverage.  The maximum slots  for which an incentive or                                                                    
     loan payment  is made  in any given  year is  capped at                                                                    
     90. She emphasized  that it is 90 per year  in order to                                                                    
     provide more flexibility.                                                                                                  
                                                                                                                                
9:59:28 AM                                                                                                                    
                                                                                                                                
                                                                                                                                
     Eligible  individuals  are   provided  their  incentive                                                                    
     and/or loan  repayment in quarterly  installments, only                                                                    
     after  working   the  previous  three  months,   for  a                                                                    
     contract term  of 3  years.  The  program allows  for a                                                                    
     possible  extension up  to an  additional 3  years, but                                                                    
     has a  lifetime maximum of  6 years for  any individual                                                                    
     to participate. Individuals would  have to apply for an                                                                    
     extension.   Payments    stop   immediately    if   the                                                                    
     practitioner leaves their position.                                                                                        
                                                                                                                                
     There is  no risk  of loan  default since  it is  not a                                                                    
     loan program and  funds are only issued  after the work                                                                    
     is performed.                                                                                                              
                                                                                                                                
     The  employer of  the participant  will be  required to                                                                    
     match the  amount provided to the  participant based on                                                                    
     the  employer's ability  to pay,  as determined  by the                                                                    
     Commissioner. The  match can range from  nothing to 50%                                                                    
     of the  total. For purposes  of the fiscal note,  a 25%                                                                    
     match is assumed, to allow for that range.                                                                                 
                                                                                                                                
     SB 139 is  an effective way to address  the shortage of                                                                    
     healthcare    practitioners    quickly   and    targets                                                                    
     experienced  practitioners  who   are  ready  to  work.                                                                    
     Although   preference  can   be   given  to   Alaskans,                                                                    
     practitioners can  be from anywhere  in the  nation. If                                                                    
     passed,  this   legislation  is  expected   to  attract                                                                    
     healthcare   practitioners  from   all  areas   of  the                                                                    
     country,  which   will  give   us  a  bigger   pool  of                                                                    
     qualified,  experienced  healthcare professionals  from                                                                    
     which  to choose;  and which  will help  to assure  our                                                                    
     ability to fill the available slots.                                                                                       
                                                                                                                                
     The  program  established  by  this  bill  will  be  an                                                                    
     effective complement  -- not a replacement  -- to other                                                                    
     programs such as WWAMI and  would fill the gap existing                                                                    
     while students are  going to school and  until they are                                                                    
     able  to practice  their chosen  field. In  other words                                                                    
     there will be immediate  results for filling vacancies;                                                                    
    no waiting for a student to become a practitioner.                                                                          
                                                                                                                                
     It  is  critical  that  we  promptly  address  Alaska's                                                                    
     healthcare  shortages  in  order  to  ensure  that  all                                                                    
     Alaskans have adequate access to  medical care.  SB 139                                                                    
     helps  us  to  save  and   improve  the  lives  of  our                                                                    
     constituents by  allowing us to  provide for  those who                                                                    
     cannot wait  until tomorrow to  get the care  that they                                                                    
     need today.                                                                                                                
                                                                                                                                
10:01:57 AM                                                                                                                   
                                                                                                                                
Senator Thomas  referred to page  5 and asked if  the person                                                                    
can receive  loan repayments if  they are not  yet licensed,                                                                    
but  are in  the program.  Ms. Liccioli  pointed to  page 5,                                                                    
line 21,  to show that  they must become licensed  within 90                                                                    
days of their first day of employment.                                                                                          
                                                                                                                                
10:03:00 AM                                                                                                                   
                                                                                                                                
Co-Chair Stedman noted two fiscal  notes; one zero note from                                                                    
the Department  of Education and Early  Development, and one                                                                    
fiscal  note  from  the  Department  of  Health  and  Social                                                                    
Services  for  $2,882,300  in general  funds  to  cover  the                                                                    
estimated  cost  of  incentive  payments  and  to  hire  one                                                                    
additional   full-time  staff   person  to   administer  the                                                                    
program.  Ms. Liccioli  believed the  two new  notes reflect                                                                    
the new CS.                                                                                                                     
10:04:15 AM                                                                                                                   
                                                                                                                                
LANETTA  LUNDBERG,  DIRECTOR,   HUMAN  RESOURCES,  KETCHIKAN                                                                    
GENERAL HOSPITAL (via teleconference),  spoke in favor of SB
139. She highlighted the benefits of the legislation.                                                                           
                                                                                                                                
10:06:00 AM                                                                                                                   
                                                                                                                                
JERRY GRONEN,  WASILLA (via teleconference),  explained that                                                                    
he  is a  student  who will  accumulate  $70,000 in  student                                                                    
loans.   He  testified   in  favor   of  SB   139  and   the                                                                    
reimbursements and incentives it provides.                                                                                      
                                                                                                                                
JIM  LYNCH,   CHIEF  FINANCE  OFFICER,   FAIRBANKS  MEMORIAL                                                                    
HOSPITAL (via teleconference), spoke in  favor of SB 139. He                                                                    
brought up the  problem of retiring health  care workers and                                                                    
the difficulty  of trying to  fill positions,  especially in                                                                    
rural areas.                                                                                                                    
                                                                                                                                
JIM  JORDAN,   EXECUTIVE  DIRECTOR,  ALASKA   STATE  MEDICAL                                                                    
ASSOCIATION  (via teleconference),  spoke  in  favor of  the                                                                    
legislation. He  said the pool  of physicians  available for                                                                    
recruitment from  around the country  has been reduced  by a                                                                    
growing tendency  of a reduction  in patient care  hours. He                                                                    
highlighted   the  results   of   health   care  reform   in                                                                    
Massachusetts in 2006.                                                                                                          
                                                                                                                                
10:12:15 AM                                                                                                                   
                                                                                                                                
DR.  DON PATHMAN,  PHYSICIAN, UNIVERSITY  OF NORTH  CAROLINA                                                                    
(via teleconference),  spoke of his experience  studying the                                                                    
outcomes  of loan  repayment and  incentive programs  in the                                                                    
health profession.  He referred to handouts  provided to the                                                                    
committee. He  agreed with  SB 139  and testified  about the                                                                    
effectiveness of the loan repayment incentive.                                                                                  
                                                                                                                                
10:15:35 AM                                                                                                                   
                                                                                                                                
ELIZABETH    RIPLEY,    MATSU   HEALTH    FOUNDATION    (via                                                                    
teleconference), spoke  in favor of  SB 139. She  listed the                                                                    
benefits   of  her   program.  She   voiced  concern   about                                                                    
understaffing. She referred to  a resolution included in the                                                                    
members'  packets.  She   shared  statistics  about  medical                                                                    
providers.                                                                                                                      
                                                                                                                                
10:19:14 AM                                                                                                                   
                                                                                                                                
SAM TRIVETTE,  JUNEAU, spoke in  favor of SB 139  because it                                                                    
would  attract health  care workers  and  increase care  for                                                                    
retirees. He  spoke of  keeping retirees  in Alaska  and the                                                                    
necessity to providing health care for them.                                                                                    
                                                                                                                                
SHELLEY HUGHES, GOVERNMENT  AFFAIRS DIRECTOR, ALASKA PRIMARY                                                                    
CARE ASSOCIATION, testified  in favor of SB  139. She shared                                                                    
concerns  about  the  shortage in  Alaska  of  primary  care                                                                    
providers. She urged passage of the bill.                                                                                       
                                                                                                                                
10:24:09 AM                                                                                                                   
                                                                                                                                
NANCY  DAVIS,  RN,  PRESIDENT,  ALASKA  NURSES  ASSOCIATION,                                                                    
JUNEAU, added her organization's support for SB 139.                                                                            
                                                                                                                                
MARIE  DARLIN, AARP,  testified in  support of  SB 139.  She                                                                    
reminded  the committee  that Alaska  would lose  if seniors                                                                    
move away due to inadequate health care.                                                                                        
                                                                                                                                
10:26:48 AM                                                                                                                   
                                                                                                                                
NANCY   O.  DAVIS,   EXECUTIVE  DIRECTOR,   ALASKA  PHARMACY                                                                    
ASSOCIATION,  spoke in  favor of  the legislation.  She said                                                                    
the bill will allow health care workers to be recruited.                                                                        
                                                                                                                                
10:27:52 AM                                                                                                                   
                                                                                                                                
Senator Olson stressed  that Alaska is losing  the battle to                                                                    
keep up  with adequate health care  providers. He emphasized                                                                    
that large  school debt is forcing  medical professionals to                                                                    
work in  major metropolitan  areas. This  legislation allows                                                                    
the state  to have  an incentive program.  Alaska is  one of                                                                    
three states that  do not currently have such  a program. He                                                                    
requested the committee's support for the bill.                                                                                 
                                                                                                                                
10:28:54 AM                                                                                                                   
                                                                                                                                
Senator Huggins  agreed with Senator Olson  about not losing                                                                    
any  battles. He  thanked Senator  Olson for  sponsoring the                                                                    
legislation.                                                                                                                    
                                                                                                                                
SB  139  was  heard  and   HELD  in  Committee  for  further                                                                    
consideration.                                                                                                                  
                                                                                                                                
SENATE BILL NO. 174                                                                                                           
                                                                                                                                
     "An Act relating to professional student exchange                                                                          
     program   availability   and    conditions   for   loan                                                                    
     forgiveness."                                                                                                              
                                                                                                                                
SB 174 was SCHEDULED but not HEARD.                                                                                             
                                                                                                                                
SENATE BILL NO. 235                                                                                                           
                                                                                                                                
     "An Act relating to charter school approval and                                                                            
     funding."                                                                                                                  
                                                                                                                                
SB 235 was SCHEDULED but not HEARD.                                                                                             
                                                                                                                                
SENATE BILL NO. 236                                                                                                           
                                                                                                                                
     "An Act relating to tax credits for cash contributions                                                                     
     by taxpayers that are accepted for certain educational                                                                     
     purposes or for a college facility; and providing for                                                                      
     an effective date."                                                                                                        
                                                                                                                                
SB 236 was SCHEDULED but not HEARD.                                                                                             
                                                                                                                                
SENATE BILL NO. 224                                                                                                           
                                                                                                                                
     "An Act establishing the governor's performance                                                                            
     scholarship program and relating to the program;                                                                           
     establishing the governor's performance scholarship                                                                        
     fund and relating to the fund; relating to student                                                                         
     records; making conforming amendments; and providing                                                                       
     for an effective date."                                                                                                    
                                                                                                                                
SB 224 was SCHEDULED but not HEARD.                                                                                             
                                                                                                                                
ADJOURNMENT                                                                                                                   
                                                                                                                                
The meeting was adjourned at 10:29 AM.                                                                                          

Document Name Date/Time Subjects
Explanation of Changes for Senate Bill 33.doc SFIN 3/31/2010 9:00:00 AM
SB 33
FNSB_SB_33_Resolution.pdf SFIN 3/31/2010 9:00:00 AM
SB 33
FNSB_SB_33_Resolution.pdf SFIN 3/31/2010 9:00:00 AM
SB 33
Res2462-support_HB94_SB33_re_scholarships.pdf SFIN 3/31/2010 9:00:00 AM
HB 94
SB 33
SB33 Report Card.pdf SFIN 3/31/2010 9:00:00 AM
SB 33
SB 33 Letter ACDE.PDF SFIN 3/31/2010 9:00:00 AM
SB 33
SB 33 Sectional.PDF SFIN 3/31/2010 9:00:00 AM
SB 33
SB 33 Sponsor Statement.doc SFIN 3/31/2010 9:00:00 AM
SB 33
Taylor Plan Endorsement.PDF SFIN 3/31/2010 9:00:00 AM
SB 33
testimony Fabian Philipp.pdf SFIN 3/31/2010 9:00:00 AM
SB 33
University Memo Senator Ellis SB33 .doc SFIN 3/31/2010 9:00:00 AM
SB 33
SB 139 Letters of Support 032510.pdf SFIN 3/31/2010 9:00:00 AM
SB 139
SB 139 Written Testimony Myers.doc SFIN 3/31/2010 9:00:00 AM
SFIN 4/1/2010 9:00:00 AM
SB 139
SB 139 Data Health Care Professions Loan Repayment Program Concept Proposal.PDF SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Sponsor Statement.doc SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Sectional Analysis.pdf SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Paskvan Response 4-1-09.pdf SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 News Article ADN 121609.PDF SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Data 3 AHWV Study.pdf SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Data 2 UA_RS14.pdf SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Data 1 HPSA_MUA.pdf SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 ADN Articles.pdf SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Data 4 MedCare_2004_StateProgsOutcomes.pdf SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Data 6 Chart from Dr Pathman.PDF SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Data 7 JAMA_2000_StateServicePrograms.pdf SFIN 3/31/2010 9:00:00 AM
SB 139
SB 33 Proposed CS Version W SFIN 033110.PDF SFIN 3/31/2010 9:00:00 AM
SB 33
SB305 Sectional Summary CSSB v. T.pdf SFIN 3/31/2010 9:00:00 AM
SB 305
SB 305 Proposed CS 033110 Version T.pdf SFIN 3/31/2010 9:00:00 AM
SB 305
SB 305 2010 03 31 FN CSSB305 SFIN.pdf SFIN 3/31/2010 9:00:00 AM
SB 305
SB 305 Amendmetn 1 SFIN 033110 T.1.pdf SFIN 3/31/2010 9:00:00 AM
SB 305
SB 33 Additional backup 033110 SFIN.PDF SFIN 3/31/2010 9:00:00 AM
SB 33
SB139CS Version N.PDF SFIN 3/31/2010 9:00:00 AM
SB 139
SB139 Explanation of Changes in the CS Version N.PDF SFIN 3/31/2010 9:00:00 AM
SB 139
SB139CS(HSS)-DHSS-MAA -03-29-10.pdf SFIN 3/31/2010 9:00:00 AM
SB 139