The Senate met at 10:00 a.m.

A quorum was present.

The prayer was offered by Reverend, David P. Jones, Senate Chaplain.

Senator Prescott led the Pledge of Allegiance.

Senator McCarley served notice of reconsideration on HB 177-FN, relative to the purchase of a wheelchair van for the veterans' home in Tilton and making an appropriation therefor.

HCR 7, urging the federal government to allow a deduction for personal credit card interest from the federal income tax. Banks Committee. Vote 4-1. Inexpedient to Legislate, Senator Fernald for the committee.

HB 275, relative to the expenditure of funds received pursuant to the Workforce Investment Act. Executive Departments and Administration Committee. Vote 4-0. Ought to pass with amendment, Senator Francoeur for the committee.

2001-1551s

06/01

Amend the bill by replacing all after the enacting clause with the following:

1 New Section; Workforce Investment Act Funds. Amend RSA 124 by inserting after section 13-b the following new section:

124:13-c Workforce Investment Act Funds. The administrative entity for the federal Workforce Investment Act funds shall submit a quarterly written report to the legislative fiscal committee, senate president, and speaker of the house of representatives. The entity shall make an oral presentation to the legislative fiscal committee on a semi-annual basis.

2 Effective Date. This act shall take effect 60 days after its passage.

2001-1551s

AMENDED ANALYSIS

This bill requires the administrative entity for the federal Workforce Investment Act funds to submit a certain written and oral reports to the legislative fiscal committee, the senate president and the speaker of the house of representatives with an oral presentation.

HB 373, relative to surety bonds for detective agencies and security services. Executive Departments and Administration Committee. Vote 5-0. Re-referred, Senator Prescott for the committee.

Senator Prescott offered a floor amendment.

2001-1609s

08/10

Floor Amendment to HB 373

Amend the title of the bill by replacing it with the following:

AN ACT relative to professional bondsmen.

Amend the bill by replacing all after section 1 with the following:

2 Professional Bondsmen. RSA 598-A is repealed and reenacted to read as follows:

598-A:1 Definitions.

I. "Bail agent" and "professional bondsman" mean any person proposing to become bail or surety in a criminal case for hire or reward, either received or to be received and appointed by an insurer by power of attorney to execute or countersign bail bonds for the insurer in connection with judicial proceedings.

II. "Bail agency" means any person who employs a bail agent or bail recovery agent.

III. "Defendant" or "principal" means the person for whom a bond is written.

IV. "Person" means an individual, corporation, partnership, limited partnership, limited liability company, limited liability partnership, professional corporation, association, joint stock company, trust, unincorporated organization, or any other entity.

V. "Recovery agent" and "bail recovery agent" mean any person who meets the requirements of RSA 597:7-b, II and who is offered or given any compensation by a bail agent or surety in exchange for assisting the bail agent or surety in apprehending or surrendering any defendant, or keep the defendant under necessary surveillance.

VI. "Surety company" means an insurance company licensed to do business in the state of New Hampshire in the lines of insurance described in RSA 401:1, VII.

598-A:2 Approval and Registration.

I. No person proposing to become bail or surety in a criminal case for hire or reward, either received or to be received, shall be accepted as such unless the person shall have been approved and registered as a professional bondsman by the secretary of state or designee; provided, however, no person proposing to become bail or surety in a criminal case in any calendar year after having become bail or surety in criminal cases on 5 separate occasions in said year shall be accepted thereafter during that year as bail or surety unless the person shall have been approved and registered as a professional bondsman as provided in this section.

II. Any person required to be registered annually with the secretary of state as a recovery agent pursuant to RSA 597:7-b shall make application and pay fees to the secretary of state prior to acting as a recovery agent in the state in accordance with this chapter.

598-A:3 Fees.

I. A person proposing to become bail or surety and registered as a professional bondsman shall pay to the secretary of state or designee an initial non-refundable application fee of $400 and a non-refundable fee of $100 for the registration in each county of the state where a professional bondsman seeks to post bail.

II. Thereafter, an annual non-refundable renewal fee of $100 for the registration in each county of the state where a professional bondsman seeks to post bail shall be due and payable to the secretary of state or designee on December 31 for the ensuing year.

III. A person proposing to become registered as a recovery agent shall pay to the secretary of state or designee an initial non-refundable application fee of $400. Thereafter, an annual non-refundable renewal fee of $400 shall be due and payable to the secretary of state or designee on December, 31 for the ensuing year.

598-A:4 Application.

I. Every applicant for registration as a professional bondsman shall satisfy the secretary of state as to his or her trustworthiness and competence and otherwise comply with the conditions set forth below. The secretary of state may refuse to issue any such registration if, in his or her judgment, such refusal will best promote the interests of the people of this state. The application for registration of professional bondsman shall consist of:

(a) The fee prescribed in RSA 598-A:3;

(b) The application on the form prescribed by the secretary of state containing, at a minimum:

(1) Full name, home address and business address of the applicant;

(2) Any other names the applicant is or has been known as;

(3) Passport-size picture of the applicant;

(4) Thumbprints of the applicant;

(5) Description of all arrests and convictions of the applicant which have not been annulled by a court of law;

(6) Description of any licenses or registrations previously issued or denied to the applicant by an agency of the state of New Hampshire or an agency of any other state;

(7) Description of the applicant’s experience in law enforcement or law enforcement related occupations, if any;

(8) Personal financial statement of net worth;

(9) A general power of attorney from a surety company;

(10) Description of fidelity bond covering applicant;

(11) Proof of licensure as a property and liability insurance agency or broker by the state of New Hampshire, if any; and

(12) Such other information as the secretary of state may require.

(c) The application shall be subscribed with the sworn statement of the applicant that the information contained therein is true.

(d) Form U-2, consent to service of process.

(e) Proof of liability insurance coverage in the amount of $300,000 for bail recovery activities; the proof of coverage of bail agents shall be provided by the bail agency where the bail agent is an agent of a bail agency; the proof shall be provided by the bail agent where the bail agent is working as an independent contractor. Such proof of insurance shall be provided annually to the secretary of state before the bail agent is re-registered.

II. Every applicant for registration as a recovery agent shall satisfy the secretary of state as to his or her trustworthiness and competence and shall otherwise comply with the conditions set forth below. The secretary of state may refuse to issue any such registration if, in his or her judgment, such refusal will best promote the interests of the people of this state. The application for registration of a recovery agent shall consist of:

(a) The fee prescribed in RSA 598-A:3;

(b) The application on the form prescribed by the secretary of state containing, at a minimum:

(1) Full name, home address, and business address of the applicant;

(2) Any other names the applicant is or has been known as;

(3) Passport-size picture of the applicant;

(4) Thumbprints of the applicant;

(5) Description of all arrests and convictions of the applicant which have not been annulled by a court of law;

(6) Description of any licenses or registrations previously issued or denied to the applicant by an agency of the state of New Hampshire or an agency of any other state;

(7) Description of the applicant’s experience in law enforcement or law enforcement related occupations, if any; and

(8) Such other information as the secretary of state may require.

(c) The application shall be subscribed with the sworn statement of the applicant that the information contained therein is true.

(d) Form U-2, consent to service of process.

(e) Proof of liability insurance coverage in the amount of $300,000 for bail recovery activities and a copy of the policy; the proof of coverage of recovery agents shall be provided by the bail agency where the recovery agent is an agent of a bail agency; the proof shall be provided by the recovery agent where the recovery agent is working as in independent contractor. Such proof of insurance shall be provided annually to the secretary of state before the recovery agent is re-registered.

(f) Proof of training and certification of the recovery agent by a program approved by the secretary of state or designee pursuant to RSA 597:7-b.

598-A:5 Registration Expiration and Renewal. The professional bondsman’s and recovery agent’s registrations shall expire annually on December 31. The registration may be renewed upon submission to the secretary of state of the following:

I. Application by the professional bondsman or recovery agent requesting renewal of the registration;

II. Sworn statement by the registrant of any changes in the information which was contained in the original application for registration, or a sworn statement that the information contained therein remains the same;

III. Payment of fees in accordance with RSA 598-A:3; and

IV. Proof of current liability insurance coverage in the amount of $300,000 for bail recovery activities; the proof of coverage of bail agents shall be provided by the bail agency where the bail agent is an agent of a bail agency; the proof shall be provided by the bail agent where the bail agent is working as an independent contractor.

V. No professional bondsman’s registration shall be renewed unless he or she has satisfied in full all judgment of forfeitures recovered against him under RSA 597:33.

598-A:6 Revocation.

I. A person who has been accepted as bail or surety, contrary to the provisions of this chapter, shall nevertheless be liable on his or her obligation as such bail or surety. Approval and registration under this chapter maybe revoked at any time by the secretary of state or designee and shall be revoked in case such a bondsman fails for 30 days after demand to satisfy in full a judgment recovered under RSA 597:33. The county attorney or prosecuting officer obtaining any such judgment which is not satisfied in full within 30 days after demand shall immediately notify the secretary of state or designee in writing.

II. The secretary of state may by order revoke the approval and registration of a recovery agent for good cause.

III. Upon notice and after hearing, if requested, the secretary of state may by order deny, suspend, revoke, or refuse to renew any registration issued under this chapter, or impose an administrative penalty for any of the following causes or for any violation of the laws of this state relating to bail or recovery of defendants:

(a) For any cause for which the issuance of the registration could have been refused as it then existed and been known to the secretary of state.

(b) Material misstatements, misrepresentations or fraud in obtaining the license.

(c) Misappropriation, conversion or unlawful withholding of money belonging to insurers or others and received in the conduct of business under the registration.

(d) Conviction of a felony or any offense involving moral turpitude.

(e) Fraudulent or dishonest practices in the conduct of business under the registration.

(f) Willful failure to comply with, or willful violation of any proper order, rule or part of this chapter or state of New Hampshire insurance laws, rules, or orders.

(g) Willful failure to return collateral security to the principal to which the principal is entitled.

(h) Failure to pay any forfeiture in a timely manner, after notice of default and demand for payment have been given to the professional bondsman.

(i) When the secretary of state finds that the registrant is no longer operating in good faith, the business for which he or she is registered.

(j) When, in the judgment of the secretary of state, the registrant has, in the conduct of his or her affairs, demonstrated incompetence, or untrustworthiness, or conduct or practices rendering the bondsman unfit to carry on the business for which he or she is registered, or making his or her continuance in such business detrimental to the public interest.

(k) Requests for rehearings and appeals from orders of the secretary of state shall be governed by RSA 541.

(l) All hearings conducted pursuant to this chapter shall be governed by the provisions of RSA 421-B:26-a.

IV. Any recovery agent, professional bondsman, surety company or other person who shall knowingly violate any provision of this chapter may, in addition to any other penalty otherwise provided by law, have his or her registration suspended or revoked at the discretion of the secretary of state and/or be subject to an administrative fine not to exceed $5,000 for each violation. Multiple violations of this part shall constitute separate fineable offenses.

598-A:7 Duties of the Secretary of State.

I. The secretary of state may prepare, alter or withdraw such forms as are necessary to comply with the provisions of this title.

II. The secretary of state may issue, amend, or rescind such orders as are reasonably necessary to carry out the provisions of this chapter.

III. All actions undertaken by the secretary of state pursuant to this section shall be taken only when the secretary of state finds such action necessary or appropriate to the public interest and consistent with the purposes fairly intended by the policy and provisions of this title.

IV. Electronic filings, when received by the secretary of state, are deemed filed, and are prima facie evidence that a filing has been duly authorized and made by the signatory on the application or documents, are admissible in any civil or administrative proceeding brought by the secretary of state under this chapter, and admissible in evidence in accordance with the rules of the superior court in any action brought by the secretary of state under this chapter.

598-A:8 Requirements for Professional Bondsmen.

I.(a) Professional bondsmen shall not charge a fee in excess of 10 percent of the principal amount of each bond. Travel charges of a professional bondsman shall not exceed $50, and shall in no case exceed the actual expense incurred, including mileage at $.25 per mile. When more than one bond is written at one time, actual travel expenses shall be prorated.

(b) All bonds will remain in effect from the date of issue until final disposition by the superior court, unless otherwise properly terminated by the defendant or by the bondsman. The bond shall also remain in effect pending any appeal of a decision of the superior court.

(c) A professional bondsman shall not sign or countersign any blank bond, nor shall the bondsman give a power of attorney to, or otherwise authorize, anyone to countersign his or her name to bonds unless a person so authorized is duly registered as a professional bondsman and is directly employed by the bondsman giving such power of attorney. Every bond must be countersigned by the professional bondsman actually executing the bond.

(d) Every professional bondsman must post with the secretary of state a fidelity bond, written by a company not engaged in the bail bond business, in the sum of $10,000. The fidelity bond shall be posted at the time the professional bondsman applies for registration or renews his or her registration.

II.(a) Every surety company engaged in the writing of bail bonds through professional bondsmen in this state shall submit and have approved by the secretary of state a sample power of attorney which will be the only form of power of attorney the surety company will issue to professional bondsmen in the state.

(b) Every professional bondsman who authorizes a registered professional bondsman under his or her direct employ to sign his or her name to bonds, must file with the secretary of state a copy of the power of attorney granting such registered bondsman signatory authority. Such power of attorney shall remain in full force and effect until written notice revoking the power of attorney has been received by the secretary of state.

(c) In every case, the bond must be countersigned by the professional bondsman actually executing the bond.

III.(a) Any professional bondsman who receives collateral in connection with a bail transaction shall receive such collateral in a fiduciary capacity and prior to any forfeiture of bail shall keep it separate and apart from any other funds or assets of such registrant.

(b) If, pursuant to his or her agreement, contract of agency employment, or partnership any professional bondsman is or may be required, or in fact does, transfer collateral to another professional bondsman, general agent, or surety company, such recipient of said collateral shall hold it in the same fiduciary capacity as the professional bondsman, return it, and otherwise handle it in conformity with the requirements of the preceding paragraph.

(c) Such collateral shall only be transferred to another professional bondsman registered by the secretary of state or to a surety company licensed to do business in the state.

IV.(a) Every professional bondsman who is not a resident of the state must appoint the secretary of state to be his or her agent for service of all legal process in any action, suit or proceeding in any court arising from the business as a professional bondsman in this state by such person. Such service of process shall be made by providing 2 copies to the secretary of state and paying a fee of $5 for each professional bondsman served.

(b) A certificate of the secretary of state showing such service and attached to the original or third copy of such process shall be sufficient evidence of proper service.

(c) The secretary of state shall immediately mail one copy of such process to the professional bondsman at his or her last known principal place of business and shall keep a record of all process served upon him which shall show the day and hour of service.

V. Where a bond is executed by a professional bondsman on behalf of a surety company, the premium tax shall be calculated on the basis of the fee or premium charged to the defendant by the professional bondsman, exclusive of travel charges. The surety company is responsible for the payment of the premium tax.

VI.(a) When a defendant fails to appear in court at the appointed time and is declared to be in default, the clerk of the court shall, within 10 days, by letter, notify the professional bondsman of the default and make demand for forfeiture of the amount of the bond. A copy of the letter shall be sent to the secretary of state.

(b) Upon payment of a forfeiture, the professional bondsman shall send a copy of the letter of transmittal, or some other evidence of payment, to the secretary of state.

(c) If the forfeiture has not been paid within 30 days following notice of default, the clerk for the court shall by letter notify the secretary of state, with a copy to the professional bondsman.

(d) The secretary of state may, in his or her discretion, take action to insure the prompt payment of forfeitures by professional bondsmen or by their surety companies.

(e) Nothing in this section shall be construed to postpone or to affect in any manner the authority of the county attorney to commence proceedings for the recovery of a forfeiture pursuant to RSA 597:31.

VII. (a) No professional bondsman shall:

(1) Suggest or advise the employment of or name for employment any particular attorney to represent the defendant.

(2) To solicit business in or about any place where prisoners are confined or in or about any court.

(3) Pay a fee or rebate or give or promise anything of value to a correctional officer, police officer, peace officer, committing magistrate, bail commissioner, or any other person who has power to arrest or to hold in custody, or to any public official or public employee in order to secure a settlement, compromise, remission, or reduction of the amount of any bail bond.

(4) Pay a fee, rebate, give, or promise anything of value to an attorney in bail bond matters, except in defense of any action on a bond.

(5) Participate in the capacity of an attorney at a trial or hearing of a defendant on whose bond he or she is a surety.

(6) Accept anything of value from a defendant, except the premium and any travel expenses, provided that the bondsman shall be permitted to accept collateral security or other indemnity from the defendant that shall be returned upon final termination of the liability on the bond. Such collateral security or other indemnity required by the bondsman must be reasonable in relation to the amount of the bond.

(b) The followings persons or classes shall not be professional bondsmen and shall not directly or indirectly receive any benefit from the execution of any bail bond:

(1) Correctional officer.

(2) Police officers.

(3) Committing magistrates.

(4) Justices of the peace.

(5) Superior court or district court judges.

(6) Sheriffs, deputy sheriffs and constables.

(7) Bail commissioners.

VIII.(a) Every registered professional bondsman shall keep complete records of all business under the authority of his or her registration or under the authority of the registration of any professional bondsman employed by him or her. All records kept by such registrant, including all documents and copies thereof, shall be open to inspection or examination by the secretary of state or designee, at all times and at the registrant’s expense, at the principal place of business of the registrant.

(b) The records of every professional bondsman shall include at least the following information as to each bail transaction negotiated in this state:

(1) The full name and address of the defendant.

(2) The date of arrest, the offense with which the defendant was charged, the penal amount of bail, the premium charged for the bail, the travel expenses charged in connection with the execution of the bond, the date the bail was filed or delivered, the court before whom the defendant must appear, and the scheduled date of appearance.

(3) If the bail was negotiated with any person other than the defendant, the full name and address of such person, and the relationship of such person to the defendant.

(4) The full name and address of each and every person directly or indirectly paying, promising to pay, or guaranteeing payment of, the whole or any part of the premium or collateral made or deposited in connection with a bail transaction.

(5) A separate book record which shall show the date of receipt of any collateral as guarantee in a bail transaction, the name of the person from which it was received, the name of the person receiving it, a complete description of the collateral, the amount of bail guaranteed, the amount of premium guaranteed and the disposition of the collateral. If the collateral was returned, the date of its return and the name of the person to whom it was returned.

IX.(a) No later than the fifth working day of each month, each professional bondsman shall furnish to the secretary of state the following information, with respect to each county in which he or she is authorized to do business.

(1) A complete list of the names of the cases, the amount of the bond, date the bond was issued, the court in which the defendant is to appear, the fee or premium charged, and travel expenses charged, for all bonds executed during the preceding month.

(2) The total amount of bonds outstanding at the close of the preceding month.

(b) Immediately upon its occurrence, each professional bondsman shall report any forfeiture, indicating the date of the forfeiture, the amount thereof, and the court in which the forfeiture occurred.

598-A:9 Certification by the Secretary of State. The secretary of state shall:

I. Maintain a list of approved and registered professional bondsmen that shall be available to the general public upon request.

II. Annually certify to the clerks of all courts in the state, and to such other persons who request to be so notified, the names of professional bondsmen approved and registered to do business in each county.

III. Notify the clerk of court whenever a change occurs in the list of registered professional bondsmen between annual certifications.

3 Effective Date. This act shall take effect 60 days after its passage.

2001-1609s

AMENDED ANALYSIS

This bill revises the law governing professional bondsmen to provide greater oversight and administration by the secretary of state, and increases the surety bond for detective agencies and security services from $10,000 to $50,000. This bill also requires private detectives who operate as bail recovery agents to have liability insurance coverage.

HB 429, relative to dispute resolution within the context of public employee labor relations. Executive Departments and Administration Committee.

MINORITY REPORT: Ought to Pass, Senator D'Allesandro for the minority. Vote 2-3

MAJORITY REPORT: Inexpedient to Legislate, Senator Prescott for the majority. Vote 3-2

Senator D'Allesandro moved to substitute re-refer for ought to pass.

HB 481, relative to access to certain communications common carrier records. Executive Departments and Administration Committee. Vote 4-0. Ought to Pass, Senator Prescott for the committee.

HB 493, exempting certain short term condominium unit owners' association rentals from the New Hampshire real estate practice act. Executive Departments and Administration Committee. Vote 4-0. Ought to Pass, Senator Francoeur for the committee.

Senator Francoeur having voted with the prevailing side, moved reconsideration on HB 429, relative to dispute resolution within the context of public employee labor relations, whereby we voted it inexpedient to legislate.

HB 578, relative to requirements for nonpublic utility providers of telephone services and competitive telecommunications providers, and relative to the information technology management advisory board. Executive Departments and Administration Committee. Vote 3-1. Ought to pass with amendment, Senator Prescott for the committee.

2001-1544s

03/10

Amend RSA 378:17-c, III as inserted by section 1 of the bill by deleting subparagraph (d).

Amend RSA 378:17-c as inserted by section 1 of the bill by deleting paragraph IV.

Amend the bill by replacing section 4 with the following:

4 Effective Date. This act shall take effect January 1, 2002.

HB 583, making certain changes to the underground utility damage prevention system. Executive Departments and Administration Committee. Vote 4-0. Ought to Pass, Senator D'Allesandro for the committee.

HB 667, relative to certain reporting requirements and relative to meetings of the board of medicine. Executive Departments and Administration Committee. Vote 4-0. Ought to Pass, Senator Prescott for the committee.

HB 719, relative to the removal of public officials for cause. Executive Departments and Administration Committee. Vote 4-0. Ought to Pass, Senator Prescott for the committee.

HB 25-FN-A, making appropriations for capital improvements. Capital Budget Committee. Vote 5-0. Ought to pass with amendment, Senator Francoeur for the committee.

Senator Hollingworth offered a floor amendment.

2001-1647s

04/10

Floor Amendment to HB 25-FN-A

Amend section 1 of the bill by replacing subparagraph II, B and the total state appropriation paragraph II with the following:

B. Bureau of Court Facilities.

1. Carroll County Courthouse Construction $ 6,250,000

2. Roof – Nashua District Court 115,700

3. Site and Design Hampton District Court Facility 243,600

Total state appropriation subparagraph B $ 6,609,300

Total state appropriation paragraph II $18,415,576

Amend section 1 of the bill by replacing the total state appropriation section 1 with the following:

Total state appropriation section 1 $54,464,800

Amend the bill by replacing paragraph I of section 8 with the following:

I. To provide funds for the total of the appropriations of state funds made in sections 1, 3, and 4 of this act, the state treasurer is hereby authorized to borrow upon the credit of the state not exceeding the sum of $72,545,300 and for said purposes may issue bonds and notes in the names and on behalf of the state of New Hampshire in accordance with the provisions of RSA 6-A.

HB 702, relative to the duties of the committee to study the consumer protection effort in New Hampshire. Executive Departments and Administration Committee. Vote 3-0. Ought to Pass, Senator Flanders for the committee.

Senator Wheeler offered a floor amendment.

2001-1660s

05/09

Floor Amendment to HB 702

Amend the title of the bill by replacing it with the following:

Amend the bill by replacing all after the enacting clause with the following:

1 Duties. Amend 2001, 12 by replacing section 3 with the following:

12:3 Duties. The committee shall:

I. Assess the scope of need for consumer protection within New Hampshire; the ability of the attorney general's consumer protection bureau to meet this need; and any appropriate changes in funding, staffing, and/or agency structure that would better protect the state's consumers.

II. Study transactions that are exempt from RSA 358-A, the consumer protection act.

2 Repeal. The following are repealed:

I. RSA 126-L:3, I(e), relative to membership of the insurance commissioner on the long-term care board.

II. RSA 126-L, I(i), relative to membership of a representative of the New Hampshire Hospital Association on the long-term care board.

III. RSA 126-L, I(j), relative to membership of a representative of the New Hampshire Medical Society on the long-term care board.

3 Membership; Long-term Care Board. Amend the introductory paragraph of RSA 126-L:3, I to read as follows:

I. The powers of the corporation shall be vested in [16] at least 13 members who shall hold 3-year terms of office as follows:

4 New Subparagraph; Members; Long-term Care Board. Amend RSA 126-L:3, I by inserting after subparagraph (m) the following new subparagraph:

(n) Up to 7 members appointed by the 13 members in subparagraphs (a)-(l).

5 Long-term Care Board; Staggered Terms; Approval of Expenses. Amend RSA 126-L:3, II and III to read as follows:

II.(a) The initial terms of office shall be as follows: one member in subparagraph I(a) and the [members] member in [subparagraphs] subparagraph I(f) [and (j)] shall serve for one year. The other member in subparagraph I(a) and the [members] member in subparagraph [I(i) and (l)] I(l) shall serve for 2 years; and the members in subparagraphs I(g), (h), (k), and (m) shall serve for 3 years. The other members in subparagraphs I(b)-[(e)] (d) shall serve terms which are coterminus with their terms in office.

(b) If the board appoints members under subparagraph (n), the initial terms for the first, third, and seventh appointed members shall be 3 years; the initial terms for the second and fifth appointed members shall be 2 years; and the initial term for the sixth appointed member shall be one year.

III. The members shall elect annually from among their number a chairperson and such officers as they may determine. A member shall hold office until a successor has been appointed and qualified. Members shall receive no salary for the performance of their duties under this chapter, but each member shall be reimbursed for reasonable expenses incurred in carrying out duties under this chapter. Any such expenses by board members shall have prior approval by [9] 7 members of the board of directors before reimbursement. A member of the board of directors may be removed for cause.

6 Meetings of Board. Amend RSA 126-L:4 to read as follows:

126-L:4 Meetings of Board. Meetings shall be held at the call of the chairperson or when 5 members so request. [Nine] Seven members of the board shall constitute a quorum and the affirmative vote of [9] 7 members shall be necessary for any action taken by the corporation. No vacancy in the membership of the board shall impair the right of a quorum to exercise all the rights and perform all the duties of the institute.

7 Effective Date.

I. Section 1 of this act shall take effect upon its passage.

II. The remainder of this act shall take effect July 1, 2002.

2001-1660s

AMENDED ANALYSIS

This bill expands the duties of the committee established in 2001, 12 to include a review of exemptions to the state consumer protection act.

The bill also removes 3 members from the long-term care board and permits the remaining 13 members to choose up to 7 additional members to the board.

HB 1-A, making appropriations for the expenses of certain departments of the state for fiscal years ending June 30, 2002 and June 30, 2003. Finance Committee. Vote 5-2. Ought to pass with amendment, Senator Barnes for the committee.

Senator Pignatelli offered a floor amendment.

2001-1447s

10/09

Floor Amendment to HB 1-A

Amend PAU 02, 18, 01 as follows:

FY 2002 FY 2003_

Strike out

95 New Hampshire Legal Assistance F 240,000 240,000

Insert in place thereof

95 New Hampshire Legal Assistance F* 555,000 555,000

General Fund 14,574,078 14,675,780

Senator Hollingworth offered a floor amendment.

Sen. Hollingworth, Dist. 23

Sen. Larsen, Dist. 15

Sen. Below, Dist. 5

June 12, 2001

2001-1651s

03/10

Floor Amendment to HB 1-A

Amend PAU 01,08,04 as follows:

FY 2002 FY 2003

Strike out

43 DEBT SERVICE (TREASURY)* F 68,855,505 80,983,886

Insert in place thereof

43 DEBT SERVICE (TREASURY)* F 71,855,505 80,983,886

Strike out

General Fund 142,360,353 163,895,853

Insert in place thereof

General Fund 145,360,353 163,895,853

Senator Hollingworth offered a floor amendment.

Sen. Hollingworth, Dist. 23

Sen. Below, Dist. 5

Sen. Larsen, Dist. 15

June 11, 2001

2001-1624s

10/03

Floor Amendment to HB 1-A

Amend the bill by replacing section 14 with the following:

14 Estimates of Unrestricted Revenue:

GENERAL FUND FY 2002 FY 2003

Beer Tax $ 12,112,000 $ 12,212,000

Board and Care Revenue 10,400,000 10,800,000

Business Profits Tax 215,250,000 216,700,000

Business Enterprise Tax 53,000,000 53,100,000

Estate and Legacy Tax 35,000,000 20,000,000

Insurance Tax 62,000,000 63,000,000

Securities Revenue 27,500,000 28,500,000

Interest and Dividends 75,000,000 75,000,000

Liquor Sales & Distribution 93,000,000 96,500,000

Meals and Rooms Tax 168,000,000 179,000,000

Dog Racing 1,300,000 1,350,000

Horse Racing 2,650,000 2,700,000

Real Estate Transfer Tax 62,000,000 63,667,000

Communications Tax 52,000,000 54,000,000

Tobacco Tax 61,190,000 60,480,000

Utility Tax 5,400,000 5,500,000

Other 46,000,000 46,000,000

Court Fines and Fees 23,700,000 24,400,000

Tobacco Settlement Funds 4,000,000 4,400,000

Subtotal 1,009,502,000 1,017,309,000

Medicaid Enhancement Revenues 95,200,000 94,300,000

Net Appropriation for Uncompensated

Care Pool 13,400,000 13,400,000

Total $ 1,118,102,000 $ 1,125,009,000

HIGHWAY FUND FY 2002 __ FY 2003

Gasoline Road Toll $ 124,000,000 $ 128,000,000

Motor Vehicle Fees 82,676,000 84,908,000

Miscellaneous 8,400,000 8,900,000

TOTAL $ 215,076,000 $ 221,808,000

FISH AND GAME FUND FY 2002 _ FY 2003

Fish and Game Licenses $ 6,701,000 $ 6,603,000

Fines and Penalties 119,000 119,000

Miscellaneous Sales 630,000 615,000

Indirect Costs 815,000 857,000

TOTAL $ 8,265,000 $ 8,194,000

EDUCATION TRUST FUND FY 2002 _ FY 2003

Business Profits Tax $ 30,750,000 $ 31,100,000

Business Enterprise Tax 53,000,000 53,100,000

Meals and Rooms Tax 7,500,000 8,000,000

Tobacco Tax 24,810,000 24,520,000

Real Estate Transfer Tax 31,000,000 31,833,000

Tobacco Settlement Funds 40,000,000 40,000,000

Utility Property Tax 18,800,000 19,400,000

Sweepstakes Net Income 64,000,000 66,000,000

State Property Tax-Retained Locally 454,098,102 361,329,871

State Property Tax-Not Retained Locally 29,000,000 23,900,000

Transfers from the General Fund 0 22,302,430

TOTAL $ 752,958,102 $ 681,485,301

HB 193, establishing a committee to study state payments for court-ordered placements of special education pupils. Finance Committee. Vote 4-3. Inexpedient to Legislate, Senator Boyce for the committee.

Senator Gordon moved to substitute re-refer for inexpedient to legislate.

HB 261-FN, including the judiciary as a public employer under the public employee labor relations act. Finance Committee. Vote 6-1. Ought to Pass, Senator Larsen for the committee.

HB 276-FN-A, relative to reimbursement of legal fees of supreme court employees who were subpoenaed and incurred legal fees during the impeachment proceedings regarding chief justice David A. Brock and making an appropriation therefor. Finance Committee. Vote 5-2. Ought to Pass, Senator Eaton for the committee.

HB 279-FN-A-L, relative to the payment of certain unfunded accrued liability of the retirement system and making an appropriation therefor. Finance Committee. Vote 6-0. Ought to Pass, Senator Boyce for the committee.

Senator Wheeler offered a floor amendment.

Sen. Klemm, Dist. 22

Sen. Wheeler, Dist. 21

June 12, 2001

2001-1643s

10/01

Floor Amendment to HB 279-FN-A-LOCAL

Amend the title of the bill by replacing it with the following:

Amend the bill by replacing all after section 4 with the following:

5 Benefits upon Member’s Death After Retirement; Group II; Accidental Disability. Amend RSA 100-A:12, I to read as follows:

I. Upon the death of a retired group II member who retired before April 1, 1987, after the member's retirement allowance payments have commenced, there shall be paid to the person nominated by the member by written designation filed with the board, if living, otherwise to the retired member's estate, in addition to the amount payable under RSA 100-A:11 a lump sum of $3,600[; provided, however, that]. If said retired member was, prior to the member's death, in receipt of an accidental disability retirement allowance there shall be paid to the person's spouse, if surviving, [in lieu of such lump sum payment,] an allowance to continue until the spouse's death or remarriage equal to 50 percent of the accidental disability retirement allowance payable to the retired member prior to the member's death.

6 Group II; Medical Benefits; Application. Amend RSA 100-A:55, I to read as follows:

I. The additional benefits provided under RSA 100-A:52 shall apply to persons who are active or retired members of group II as of June 30, [1997] 2000; to persons who prior to July 1, 1988, had completed no less than 20 years of group II creditable service, but who for reasons other than retirement or death ceased to be a group II member prior to attaining the age of 45, and who, as of July 1, 1993, are eligible for vested deferred retirement benefits; and to persons who are group II permanent policemen or permanent firemen members on disability retirement as the natural and proximate result of injuries suffered while in the performance of duty who become permanent policemen members of group II [after June 30, 1988, but] before July 1, [2000] 2002 or permanent firemen members of group II [after June 30, 1988, but] before July 1, [2000] 2002. Such additional benefits shall not apply to other persons who become members of group II after June 30, [2000] 2002, without future legislation to include them. It is the intent of the legislature that future group II members shall be included only if the total cost of such inclusion can be funded by reimbursement from the special account established under RSA 100-A:16, II(h).

7 Supplemental Allowance for Group II Permanent Firefighter Members.

I. As of January 1, 2001, all group II permanent firemen beneficiaries of the New Hampshire retirement system or its predecessor systems who retired on or before July 1, 1994, and who are receiving retirement allowances according to RSA 100-A or RSA 102 shall receive a supplemental allowance of 5 percent.

II. The supplemental allowance shall become a permanent addition to the beneficiary’s base retirement allowance, as provided in RSA 100-A:41-a.

8 Funding of Supplemental Allowances. The granting of the supplemental allowances provided in section 7 of this act shall be contingent on terminal funding of the total actuarial cost thereof at the time of granting. Such terminal funding shall be from the fire component of the special account established under RSA 100-A:16, II(h).

9 Retirement System; Definition; Earnable Compensation. Amend RSA 100-A:1, XVII to read as follows:

XVII. "Earnable compensation" shall mean for all members the full base rate of compensation paid plus any overtime pay, holiday and vacation pay, sick pay, longevity or severance pay, cost of living bonus, additional pay for extracurricular and instructional activities or for other extra or special duty, and other compensation paid to the member by the employer, plus the fair market value of non-cash compensation such as meals or living quarters if subject to federal income tax. However, earnable compensation in the final 12 months of creditable service prior to termination of employment shall be limited to 1-1/2 times the higher of the earnable compensation in the 12-month period preceding the final 12 months or the highest compensation year as determined for the purpose of calculating average final compensation, but excluding the final 12 months. Any compensation received in the final 12 months of employment in excess of such limit shall not be subject to member or employer contributions to the retirement system and shall not be considered in the computation of average final compensation. Provided that, the annual compensation limit for members of governmental defined benefit pension plans under section 401(a) (17) of the United States Internal Revenue Code of 1986, as amended, shall apply to earnable compensation for all employees, teachers, permanent firemen, and permanent policemen who first become eligible for membership in the system on or after July 1, 1996. Earnable compensation shall not include [any] compensation in any form paid later than 120 days after the member’s termination of employment from a retirement eligible position, with the limited exceptions of disability related severance pay paid to a member or retiree no later than 120 days after a decision by the board of trustees granting the member or retiree disability retirement benefits pursuant to RSA 100-A:6 and of severance pay which a member was entitled to be paid within 120 days after termination but which, without the consent of the member and not through any fault of the member, was paid more than 120 days after the member’s termination. The member shall have the burden of proving to the board of trustees that any severance payment paid later than 120 days after the member’s termination of employment is earnable compensation and meets the requirements of an asserted exception to the 120-day post-termination payment requirement.

10 Optional Allowances; Disability Retirement; 120-day Period for Election. Amend RSA 100-A:13, I to read as follows:

I. Any member who has reached service retirement age as provided in RSA 100-A:5, I(a), or II(a), or RSA 100-A:19-b, [or] any retiree within 120 days after the effective date of retirement, or any retiree within 120 days after a decision by the board of trustees granting the retiree disability retirement benefits pursuant to RSA 100-A:6, may elect to receive, instead of the retirement allowance otherwise payable, a retirement allowance of equivalent actuarial value under one of the options named in paragraph III, or to redesignate any such option previously elected. When the member or retiree elects to receive an optional retirement allowance under paragraph III, the beneficiary or beneficiaries whom the member or retiree nominates may include the member’s spouse and/or children. The notice of non-election, election, or change of retirement option shall be on a form designated by the board, which, if the member or retiree is married, shall include a spousal acknowledgment. The optional allowance shall be effective upon retirement if the election is made before the effective date of retirement, and on the first day of the month following receipt by the board of the notice of election or change of option if made during [the] a 120-day grace period. When an election or change of option is made during [the] a 120-day grace period, no retroactive adjustments will be made in payments already received by the retiree. When an election or change of option is made within 120 days after a decision by the board of trustees granting the retiree disability retirement benefits, the optional allowance shall be calculated using retiree and beneficiary age factors applicable as of the first day of the month following receipt by the board of the notice of election or change in option. After expiration of the 120-day grace period no change in option selection shall be permitted except as provided in paragraph II. If a retiree dies after filing notice of election or change of option during the 120-day grace period but before the effective date, the election or change shall be effective as of the date of death. If a member dies after filing an election for a survivorship retirement option and before the effective date of retirement, whether or not the member has filed for retirement, the beneficiary who was nominated by the member in the election of the option may elect to receive either the optional survivor benefit which the member had elected or the ordinary death benefit provided under RSA 100-A:9, whichever is more advantageous to the beneficiary; provided that, in the case of the member’s death before retirement, if the beneficiary named in the survivorship option election is not the same person as the beneficiary under RSA 100-A:9, then the death benefit under RSA 100-A:9, II, and not the survivorship option shall apply.

11 Effective Date.

I. Sections 1-4, and 6 of this act shall take effect July 1, 2001.

II. The remainder of this act shall take effect 60 days after its passage.

2001-1643s

AMENDED ANALYSIS

This bill:

I. Makes a bonded appropriation for payment of certain unfunded accrued liability of the New Hampshire retirement system.

II. Allows a surviving spouse of a retired group II retirement system member, upon the death of the member, to receive a 50 percent allowance in addition to a lump sum amount.

III. Extends the years of eligibility of active and retired group II members for the payment of medical benefits costs by the retirement system.

IV. Grants a special supplemental allowance, or COLA, to retired firefighters in the retirement system who retired on or before July 1, 1994.

V. Allows retirement system members granted a disability retirement by the board of trustees to have 120 days from the decision by the board to elect an optional allowance. The bill also allows for payment of compensation after 120 days from termination of employment to be considered as earnable compensation.

Senator McCarley offered a floor amendment.

2001-1658s

10/04

Floor Amendment to HB 279-FN-A-LOCAL

Amend the title of the bill by replacing it with the following:

Amend the bill by replacing all after section 4 with the following:

5 Benefits Upon Member’s Death After Retirement; Group II; Allowances for Certain Surviving Spouses. Amend RSA 100-A:12, I-a and II to read as follows:

I-a. In addition to any other provision of this section, upon the death of a retired group II member of the New Hampshire retirement system or any predecessor system, who retired prior to April 1, 1987 pursuant to RSA 100-A:5, II with at least 20 years of creditable service, or pursuant to RSA 100-A:10, II with at least 20 years of creditable service, or who retired prior to April 1, 1987 pursuant to RSA 100-A:6, II(a) [prior to April 1, 1987], there shall be paid to the member’s spouse at the time of retirement, if surviving, an allowance to continue until the spouse’s death or remarriage equal to 50 percent of the service, vested deferred, or ordinary disability retirement allowance payable to the retired member prior to the member’s death. The total cost of terminally funding the benefits provided by this paragraph shall be funded from the special account established under RSA 100-A:16, II(h).

II. Upon the death of a group II member of the New Hampshire retirement system or any predecessor system who has retired on or after April 1, 1987, or upon the death of a group II member who has filed an application for retirement benefits with the board of trustees after January 1, 1991, there shall be paid to the person nominated by the member by written designation filed with the board, if living, otherwise to the retired member’s estate, in addition to the amount payable under RSA 100-A:11 a lump sum of $3,600 if the member retired before July 1, 1988, and if the member is married on the date of such member’s retirement, there shall be paid to such surviving spouse an allowance to continue until the spouse’s death or remarriage equal to 50 percent of the member’s service, ordinary disability, or accidental disability retirement allowance payments. For any person who is a group II member as of June 30, 1988, and who retires on or after July 1, 1988, the lump sum payment shall be $10,000. For any person who becomes a member of group II on or after July 1, 1988, and on or prior to July 1, 1993, the lump sum payment shall be $3,600. It is the intent of the legislature that future group II members shall be included only if the total cost of such inclusion can be funded by reimbursement from the special account established under RSA 100-A:16, II(h).

6 Right to Elect Optional Retirement Allowance; Certain Retired Group II Members. Notwithstanding any provision of RSA 100-A:13 to the contrary, any retired group II member of the New Hampshire retirement system who retired pursuant prior to April 1, 1987 pursuant to RSA 100-A:10, II with at least 20 years of creditable service or who retired on or after April 1, 1987 from a predecessor system with at least 20 years of creditable service and who originally elected and is receiving the 100 percent joint and survivorship option, or 100 percent joint and survivorship pop up option, will be allowed to elect a 50 percent joint and survivorship option, 50 percent joint and survivorship pop up option, or the maximum allowance otherwise payable, prospectively. Those members who elected and are receiving a 50 percent joint and survivorship option or 50 percent joint and survivorship pop up option may continue their option or elect the maximum allowance otherwise payable, prospectively. Any retired member who makes an election pursuant to this section shall make the election between July 1, 2001 and December 31, 2001 on a form prescribed by the board of trustees. The optional allowance shall be of equal actuarial value to the allowance the retiree is receiving as of July 1, 2001. The total benefit payable to a survivor shall not exceed the amount payable to the member.

7 Effective Date. This act shall take effect July 1, 2001.

2001-1658s

AMENDED ANALYSIS

This bill makes a bonded appropriation for payment of certain unfunded accrued liability of the New Hampshire retirement system. This bill also changes the eligibility for certain surviving spouses of retired group II members to elect an optional allowance upon the death of the retired member.

HB 308-FN, relative to administrative fees added to restitution payments. Finance Committee. Vote 7-0. Ought to Pass, Senator Larsen for the committee.

HB 320-FN, relative to leasing certain portions of railroad properties and relative to the definition and taxation of amusement railroads. Finance Committee. Vote 7-0. Ought to pass with amendment, Senator Boyce for the committee.

2001-1555s

06/10

Amend RSA 228:57-a, IV as inserted by section 1 of the bill by replacing it with the following:

IV. The cost of the lease shall be [$5] $50 per running foot per year, paid annually.

2001-1555s

AMENDED ANALYSIS

This bill restricts eligibility for certain leases of state-owned railroad properties, and increases the cost of such leases from $5 to $50 per running foot per year. This bill also defines amusement railroads and provides for their taxation.

Senator Hollingworth offered a floor amendment.

2001-1644s

06/04

Floor Amendment to HB 320-FN

Amend RSA 228:57-a, IV as inserted by section 1 of the bill by replacing it with the following:

IV. The cost of the lease shall be [$5] $25 per running foot per year, paid annually.

2001-1644s

AMENDED ANALYSIS

This bill prohibits certain leases of state-owned railroad properties, and increases the cost of such leases from $5 to $25 per running foot per year. This bill also defines amusement railroads and provides for their taxation.

Senator Eaton offered a floor amendment.

2001-1648s

05/04

Floor Amendment to HB 320-FN

Amend the bill by replacing section 4 with the following:

4 Effective Date.

I. Section 1 of this act shall take effect July 1, 2002.

II. The remainder of this act shall take effect upon its passage.

HB 337-FN, relative to the administration of the public utilities commission and establishing the position of executive director of the public utilities commission. Finance Committee. Vote 6-1. Ought to pass with amendment, Senator Larsen for the committee.

2001-1554s

03/10

Amend the title of the bill by replacing it with the following:

Amend the bill by inserting after section 7 the following and renumbering the original section 8 to read as 14:

8 Department of Corrections; Section Heading Amended. Amend the section heading in RSA 21-H:6 to read as follows:

21-H:6 Commissioner, Assistant Commissioner, and Division Directors; Appointment; Term.

9 New Paragraph; Department of Corrections; Assistant Commissioner. Amend RSA 21-H:6 by inserting after paragraph I the following new paragraph:

I-a. The commissioner of the department shall nominate for appointment of the governor, with the consent of the council, an assistant commissioner who shall serve at the pleasure of the commissioner.

10 Department of Corrections; Assistant Commissioner; Qualifications. Amend RSA 21-H:7, I to read as follows:

I. The commissioner and assistant commissioner of the department shall be qualified to hold [that position] such positions by reason of education and experience.

11 Department of Corrections; Assistant Commissioner; Compensation. Amend RSA 21-H:7, III to read as follows:

III. The salaries of the commissioner, assistant commissioner, and the division directors of the department shall be as specified in RSA 94:1-a.

12 Compensation of Certain State Officers; Assistant Commissioner, Department of Corrections Added. Amend RSA 94:1-a, I by:

Inserting in Group Q:

Assistant commissioner, department of corrections.

13 New Section; Department of Corrections; Assistant Commissioner; Status in Retirement System. Amend RSA 21-H by inserting after section 8 the following new section:

21-H:8-a Assistant Commissioner; Status in Retirement System. For purposes of classification under RSA 100-A, the assistant commissioner of the department of corrections shall be considered a permanent policeman if the assistant commissioner was a permanent police member of group II for at least 10 years prior to appointment as assistant commissioner, and continues to be certified as a police officer under RSA 188-F:26 and 188-F:27.

2001-1554s

AMENDED ANALYSIS

This bill:

I. Establishes the unclassified position of executive director of the public utilities commission.

II. Increases the salary grade for the general counsel of the public utilities commission.

III. Permits the public utilities commission to exempt water companies with less than 75 consumers.

IV. Reduces the public utilities commission future employment prohibition from 2 years to one year.

V. Provides that a hearing shall not be required prior to alteration of an order made by the public utilities commission pursuant to a provision of law not requiring a hearing.

VI. Repeals the requirement that the public utilities commission approve the tearing up or removal of railroad lines.

VII. Converts the position of assistant commissioner of corrections to an unclassified position, establishes a salary for this position, and provides that under certain circumstances, the assistant commissioner shall be classified as a permanent policeman in the retirement system.

HB 354-FN-A-L, extending the kindergarten construction program. Finance Committee. Vote 6-1. Ought to Pass, Senator Barnes for the committee.

HB 408-FN, relative to the regulation of nursing by the board of nursing. Finance Committee. Vote 6-0. Ought to Pass, Senator Larsen for the committee.

HB 547-FN, authorizing participation in a regional electronic toll collection system. Finance Committee. Vote 7-0. Ought to Pass, Senator Eaton for the committee.

HB 649-FN, relative to compensation for time lost by state employees injured in the line of duty. Finance Committee. Vote 7-0. Ought to pass with amendment, Senator Below for the committee.

2001-1579s

10/03

Amend the bill by replacing section 2 with the following:

2 Line of Duty Injury; State Police Employees. Amend RSA 106-B:18 to read as follows:

106-B:18 Line of Duty Injury. Any injury, which is due to a hostile or overt act or an act by another person, received by any state police employee [because of his] while on assignment, patrol, or duty that requires that [he] the employee be hospitalized or to the extent that [he] the employee is unable to perform [his] normal or routine duties shall not be charged against [his] earned sick leave or annual leave, and during such time [his name] the employee shall remain on the payroll. The commissioner of safety shall make the final determination as to whether the injury received is in line of duty and due to a hostile or overt act or an act by another person, and [his] the commissioner’s decision is final, subject to approval of governor and council.

HB 653-FN, relative to certain signs within highway rights-of-way. Finance Committee. Vote 5-2. Ought to Pass, Senator Eaton for the committee.

HB 717, establishing a committee to make recommendations on policy concerning state-operated trails for all terrain vehicles and trail bikes and relative to increasing the nonresident OHRV registration fees for snow traveling vehicles. Finance Committee. Vote 7-0. Ought to Pass, Senator Below for the committee.

Senator Barnes offered a floor amendment.

2001-1642s

04/10

Floor Amendment to HB 717

Amend the title of the bill by replacing it with the following:

Amend the bill by replacing all after section 7 with the following:

8 State Ski Operations; Revision of Status of Certain Position. Amend RSA 12-A:25 to read as follows:

12-A:25 Marketing and Ski Service Administrator; Mountain Manager. The commissioner of resources and economic development shall appoint an administrator of ski area marketing and ski services, and a mountain manager for Cannon Mountain, who shall serve at the pleasure of the commissioner. These positions shall be [unclassified] classified positions.

9 Compensation of Certain State Officers; Mountain Manager and Administrator of Ski Area Marketing and Services Deleted. Amend RSA 94:1-a, I by:

Deleting from Group J:

Mountain manager

Administrator of ski area marketing and services

10 Effective Date.

I. Sections 6-9 of this act shall take effect July 1, 2001.

II. The remainder of this act shall take effect upon its passage.

2001-1642s

AMENDED ANALYSIS

This bill:

I. Establishes a committee to make recommendations on policy concerning state-operated trails and private lands used by all terrain vehicles and trail bikes.

II. Increases the resident and nonresident OHRV registration fees for snow traveling vehicles.

III. Establishes a 4-year term for the commissioner of the department of corrections and also reclassifies the administrator of ski area marketing and services and mountain manager positions within the department of resources and economic development from unclassified to classified status.

HB 731-FN, relative to securities laws. Finance Committee. Vote 7-0. Ought to pass with amendment, Senator Larsen for the committee.

2001-1558s

10/04

Amend the title of the bill by replacing it with the following:

AN ACT relative to securities laws, making a change to Article 9 of the Uniform Commercial Code, and relative to standards for records filed with a registry of deeds.

Amend the bill by replacing section 18 with the following:

18 Article 9; Uniform Commercial Code; Contingent Amendment; HB 745-FN. Amend RSA 382-A:9-334(e)(2)-(4) to read as follows

(2) before the goods become fixtures, the security interest is perfected by any method permitted by this article and the fixtures are readily removable:

(A) factory or office machines;

(B) equipment that is not primarily used or leased for use in the operation of the real property; or

(C) replacements of domestic appliances that are consumer goods; or

(3) the conflicting interest is a lien on the real property obtained by legal or equitable proceedings after the security interest was perfected by any method permitted by this article[; or

(4) the security interest is:

(A) created in a manufactured home in a manufactured-home transaction; and

(B) perfected pursuant to a statute described in Section 9-311(a)(2)].

Amend the bill by replacing all after section 19 with the following:

20 Registers of Deeds; Form of Records; Document Format Standards Required. Amend RSA 478:4-a, II to read as follows:

II. All documents shall be suitable for reproduction as determined by the register of deeds, who shall provide [guidelines concerning document quality] document standards as amended and adopted by the New Hampshire registers of deeds. The standards and any amendments thereto shall include a statement of their effective date, and shall be posted in and distributed by all registries of deeds for at least 60 days prior to such effective date.

21 Repeal. The following are repealed:

I. RSA 421-B:9, VII, relative to examination charges for broker-dealers.

II. RSA 421-B:13, I-a, relative to registration by coordination.

III. RSA 421-B:21, II-b, relative to expenses of administration of securities laws.

22 Effective Date.

I. Section 18 of this act shall take effect as provided in section 19 of this act.

II. Section 20 of this act shall take effect 60 days after its passage.

III. The remainder of this act shall take effect upon its passage.

2001-1558s

AMENDED ANALYSIS

This bill:

I. Makes a variety of changes to the securities laws administered by the secretary of state.

II. Makes a change to Article 9 of the Uniform Commercial Code in HB 745-FN of the 2001 legislative session.

III. States that if a majority of the registers of deeds adopt uniform guidelines as to document quality, the guidelines shall be effective for all 10 registries of deeds.

HB 745-FN, revising Article 9 of the Uniform Commercial Code and related statutes. Finance Committee. Vote 7-0. Ought to Pass, Senator Hollingworth for the committee.

Senator Gordon moved to have SB 69, relative to a New Hampshire legal assistance office in Nashua and making an appropriation therefor, taken off the table.

SB 69, relative to a New Hampshire legal assistance office in Nashua and making an appropriation therefor.

Senator Gordon moved to nonconcur and requests a committee of conference.

The president on the part of the Senate, has appointed as members of said Committee of Conference:

Senator Francoeur moved that the Rules of the Senate be so far suspended as to allow all bills ordered to third reading be by this resolution read a third time and that all titles be the same as adopted, and that they be passed at the present time.

HB 1-A, making appropriations for the expenses of certain departments of the state for fiscal years ending June 30, 2002 and June 30, 2003.

HB 25-FN-A, making appropriations for capital improvements.

HB 261-FN, including the judiciary as a public employer under the public employee labor relations act.

HB 275, relative to the expenditure of funds received pursuant to the Workforce Investment Act.

HB 276-FN-A, relative to reimbursement of legal fees of supreme court employees who were subpoenaed and incurred legal fees during the impeachment proceedings regarding chief justice David A. Brock and making an appropriation therefor.

HB 279-FN-A-L, relative to the payment of certain unfunded accrued liability of the retirement system and making an appropriation therefor.

HB 308-FN, relative to administrative fees added to restitution payments.

HB 320-FN, relative to leasing certain portions of railroad properties and relative to the definition and taxation of amusement railroads.

HB 337-FN, relative to the administration of the public utilities commission and establishing the position of executive director of the public utilities commission.

HB 354-FN-A-L, extending the kindergarten construction program.

HB 373, relative to surety bonds for detective agencies and security services.

HB 408-FN, relative to the regulation of nursing by the board of nursing.

HB 481, relative to access to certain communications common carrier records.

HB 493, exempting certain short term condominium unit owners' association rentals from the New Hampshire real estate practice act.

HB 547-FN, authorizing participation in a regional electronic toll collection system.

HB 578, relative to requirements for nonpublic utility providers of telephone services and competitive telecommunications providers, and relative to the information technology management advisory board.

HB 583, making certain changes to the underground utility damage prevention system.

HB 649-FN, relative to compensation for time lost by state employees injured in the line of duty.

HB 653-FN, relative to certain signs within highway rights-of-way.

HB 667, relative to certain reporting requirements and relative to meetings of the board of medicine.

HB 702, relative to the duties of the committee to study the consumer protection effort in New Hampshire.

HB 717, establishing a committee to make recommendations on policy concerning state-operated trails for all terrain vehicles and trail bikes and relative to increasing the nonresident OHRV registration fees for snow traveling vehicles.

HB 719, relative to the removal of public officials for cause.

HB 731-FN, relative to securities laws.

HB 745-FN, revising Article 9 of the Uniform Commercial Code and related statutes.

Senator Barnes moved that the Rules of the Senate be so far suspended as to allow committee reports not previously advertised in the Senate Calendar.

HB 2, relative to state fees, funds, revenues, and expenditures.

HB 170, repealing the legacies and succession tax.

SB 195, permitting the department of regional community-technical colleges to lease building space from the Pease development authority in exchange for a reduction in Pease development authority's debt owed to the state.

SB 198, expanding the authority of the sweepstakes commission to establish a 2-year pilot program for video lottery games at state liquor stores.

HB 374, relative to surcharges on pay telephone use.

SB 138, relative to the instructional and operational costs of providing and adequate education.

HB 375, relative to sources of funding an adequate education. Finance Committee. Vote 4-3. Ought to pass with amendment, Senator Barnes for the committee.

Senator Johnson offered a floor amendment.

2001-1646s

03/04

Floor Amendment to HB 375

Amend the bill by inserting after section 79 the following and renumbering the original section 80 to read as 81:

80 Lease Agreement Required; Pease Development Authority; Department of Regional Community-Technical Colleges. The department of regional community-technical colleges and Pease development authority shall enter into a lease agreement in which the department shall occupy the first floor, consisting of 71,243 square feet, of 320 Corporate Drive in Portsmouth. In exchange, the state shall reduce by $1,068,644 per year, starting with the commencement of the lease on July 1, 2001, Pease development authority’s debt owed to the state relative to start-up funding costs under RSA 12-G:27-b through 12-G:27-d; 1991, 355:110, as amended by 1992, 260:11; 1992, 260:12, as amended by 1993, 358:3; 1994, 415:1; and 1995, 307:10. The lease term shall be 2 years or until such time as the debt owed to the state relative to the authority’s start-up funding costs has been exhausted. The lease may be extended subject to the approval of the capital budget overview committee and the governor and council.

2001-1646s

AMENDED ANALYSIS

This bill:

I. Extends the temporary rate of the communications services tax.

II. Establishes a travel and tourism development fund.

III. Provides for the costs of administration of the retirement system to be a charge upon retirement system funds.

IV. Provides for the method of funding payments for certain group I members of the New Hampshire retirement system.

V. Establishes an administrative fund for the land and community heritage investment authority and adds certain powers and duties of the authority.

VI. Provides that the initial funding mechanism and appropriation for the telecommunications planning and development initiative shall not lapse until June 30, 2003.

VII. Permits the commissioner of the department of health and human services to fill authorized unfunded positions.

VIII. Requires that $1,500,000 from the tobacco use prevention fund lapse to the general fund.

IX. Increases the rate of the business enterprise tax from ½ of one percent to one percent of the taxable enterprise value tax base and provides that all revenue received from the business enterprise tax shall be deposited in the education trust fund.

X. Establishes a committee to study the economic impact on New Hampshire’s economy of raising the business enterprise tax rate from ½ of one percent to one percent.

XI. Provides for an amnesty period on payment of penalties and interest on unpaid taxes owed to the state.

XII. Increases the rate of taxes on communications services from 3 percent of the gross charge to 4 percent of the gross charge.

XIII. Reduces the rate of the legacies and succession tax by 4.5 percent per year until the tax is repealed effective January 1, 2005.

XIV. Establishes the division of community services within the department of revenue administration and enables certain purchases and positions relating to assessing enforcement.

XV. Provides specific time lines and abatement and appeal procedures for betterment assessments.

XVI. Sets forth a formula for distributing new kindergarten adequacy payments to pupils enrolled in new public kindergarten programs or an approved alternative kindergarten program.

XVII. Establishes a committee to study the development of a new budget system; extends the lapse date of an appropriation to the department of administrative services; and makes the appropriation available to the study committee.

XVIII. Suspends the provisions of law relating to the revenue stabilization account for the biennium ending June 30, 2001, and provides for a transfer of funds from the general fund operating surplus in the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001.

XIX. Changes the date monthly payments are due from the counties to the state for certain services from 30 days to 45 days of notice such payments are due.

XX. Enables additional revenues to be made available for certain health and human services programs.

XXI. Makes an appropriation to the postsecondary education commission for administration of the granite state scholars program.

XXII. Requires approval by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission of plans for the administration of system benefits charge funds which are in the custody of the treasurer pursuant to a request of the public utilities commission.

XXIII. Grants laid-off state employees certain rights with regard to rehiring.

XXIV. Requires the department of health and human services to reimburse municipal and private emergency medical ambulance transport providers for transporting medicaid patients at the same transport and mileage rate as the federal Health Care Financing Authority pays for transportation of Medicare patients.

XXV. Authorizes a longevity payment for the deputy commissioner of the department of health and human services.

XXVI. Authorizes the commissioner of the department of health and human services to establish certain unclassified positions as necessary for the biennium ending June 30, 2003.

XXVII. Establishes a revolving fund to be used for capital improvements for the parking facilities at Hampton Beach.

XXVIII. Requires valuations of taxable property every 5 years, and certification of municipal assessments by the commissioner of revenue administration of compliance with state assessing standards.

XXIX. Makes an appropriation to the department of agriculture, markets, and food for the purpose of distribution to agricultural fairs.

XXX. Clarifies the definition of mental retardation for the purposes of involuntary admission; establishes a commission to review possible sites for the provision of specialized treatment for certain individuals; requires the department of health and human services to establish the specialized treatment program, subject to available appropriations; and makes an appropriation for this purpose.

XXXI. Requires the department of regional community-technical colleges and Pease development authority to enter into a lease agreement and provides for reductions in Pease development authority’s debt to the state as payment for the premises.

Senator Below offered a floor amendment.

2001-1628s

03/04

Floor Amendment to HB 375

Amend the bill by deleting sections 18-21 and renumbering the original sections 22-80 to read as 18-76, respectively.

Amend the bill by replacing section 60 with the following:

60 Contingency. If SB 193 of the 2001 legislative session becomes law, then section 56 of this act shall take effect at 12:01 a.m. on the effective date of section 17 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 57 of this act shall take effect at 12:01 on the effective date of section 2 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 58 of this act shall take effect at 12:01 a.m. on the effective date of section 18 of SB 193. If SB 193 does not become law, then sections 56-58 of this act shall not take effect.

Amend the bill by replacing section 63 with the following:

63 Distribution Formula. The commissioner of agriculture, markets, and food shall distribute sums appropriated under section 62 of this act to agricultural fairs qualified under RSA 425:19-b according to the following formula: To each fair for capital improvements, $10,000; to each fair for marketing and promotional activities, $8,000; and to each fair a pro rata share based upon premiums paid and qualified under RSA 425:19-b of the remaining sums appropriated under section 62 of this act.

Amend the bill by replacing section 71 with the following:

71 Repeal. Sections 67-70, relative to a commission to review certain proposed sites, is repealed.

Amend the bill by replacing sections 75 and 76 with the following:

75 Appropriation. The sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2002 and the sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2003 are hereby appropriated to the department of health and human services for the purposes of sections 64-74. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

76 Effective Date.

I. Sections 8, 9, 36, 40, 46-55, and 59 of this act shall take effect 60 days after its passage.

II. Sections 27, 28, 31-35, 43, and 60 of this act shall take effect upon its passage.

III. Sections 56-58 of this act shall take effect as provided in section 60.

IV. Section 15 of this act shall take effect June 30, 2001.

V. Sections 10 and 21 of this act shall take effect January 1, 2002.

VI. Section 71 of this act shall take effect July 1, 2004.

VII. Section 22 of this act shall take effect January 1, 2005.

VIII. The remainder of this act shall take effect July 1, 2001.

2001-1628s

AMENDED ANALYSIS

This bill:

I. Extends the temporary rate of the communications services tax.

II. Establishes a travel and tourism development fund.

III. Provides for the costs of administration of the retirement system to be a charge upon retirement system funds.

IV. Provides for the method of funding payments for certain group I members of the New Hampshire retirement system.

V. Establishes an administrative fund for the land and community heritage investment authority and adds certain powers and duties of the authority.

VI. Provides that the initial funding mechanism and appropriation for the telecommunications planning and development initiative shall not lapse until June 30, 2003.

VII. Permits the commissioner of the department of health and human services to fill authorized unfunded positions.

VIII. Requires that $1,500,000 from the tobacco use prevention fund lapse to the general fund.

IX. Provides for an amnesty period on payment of penalties and interest on unpaid taxes owed to the state.

X. Increases the rate of taxes on communications services from 3 percent of the gross charge to 4 percent of the gross charge.

XI. Reduces the rate of the legacies and succession tax by 4.5 percent per year until the tax is repealed effective January 1, 2005.

XII. Establishes the division of community services within the department of revenue administration and enables certain purchases and positions relating to assessing enforcement.

XIII. Provides specific time lines and abatement and appeal procedures for betterment assessments.

XIV. Sets forth a formula for distributing new kindergarten adequacy payments to pupils enrolled in new public kindergarten programs or an approved alternative kindergarten program.

XV. Establishes a committee to study the development of a new budget system; extends the lapse date of an appropriation to the department of administrative services; and makes the appropriation available to the study committee.

XVI. Suspends the provisions of law relating to the revenue stabilization account for the biennium ending June 30, 2001, and provides for a transfer of funds from the general fund operating surplus in the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001.

XVII. Changes the date monthly payments are due from the counties to the state for certain services from 30 days to 45 days of notice such payments are due.

XVIII. Enables additional revenues to be made available for certain health and human services programs.

XIX. Makes an appropriation to the postsecondary education commission for administration of the granite state scholars program.

XX. Requires approval by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission of plans for the administration of system benefits charge funds which are in the custody of the treasurer pursuant to a request of the public utilities commission.

XXI. Grants laid-off state employees certain rights with regard to rehiring.

XXII. Requires the department of health and human services to reimburse municipal and private emergency medical ambulance transport providers for transporting medicaid patients at the same transport and mileage rate as the federal Health Care Financing Authority pays for transportation of Medicare patients.

XXIII. Authorizes a longevity payment for the deputy commissioner of the department of health and human services.

XXIV. Authorizes the commissioner of the department of health and human services to establish certain unclassified positions as necessary for the biennium ending June 30, 2003.

XXV. Establishes a revolving fund to be used for capital improvements for the parking facilities at Hampton Beach.

XXVI. Requires valuations of taxable property every 5 years, and certification of municipal assessments by the commissioner of revenue administration of compliance with state assessing standards.

XXVII. Makes an appropriation to the department of agriculture, markets, and food for the purpose of distribution to agricultural fairs.

XXVIII. Clarifies the definition of mental retardation for the purposes of involuntary admission; establishes a commission to review possible sites for the provision of specialized treatment for certain individuals; requires the department of health and human services to establish the specialized treatment program, subject to available appropriations; and makes an appropriation for this purpose.

Senator Larsen offered a floor amendment.

2001-1625s

03/10

Floor Amendment to HB 375

Amend the bill by replacing section 1 with the following:

1 Rate of Tax for Biennium Ending June 30, 2003; Intrastate and Interstate Communications Services Tax. Notwithstanding RSA 82-A:3 and RSA 82-A:4, for the period beginning July 1, 2001 and ending June 30, 2003, the rate of tax shall be 5.5 percent on the gross charge for communications services purchased at retail from a retailer.

Amend the bill by deleting sections 23 and 24 and renumbering the original sections 25-80 to read as 23-78, respectively.

Amend the bill by replacing section 62 with the following:

62 Contingency. If SB 193 of the 2001 legislative session becomes law, then section 58 of this act shall take effect at 12:01 a.m. on the effective date of section 17 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 59 of this act shall take effect at 12:01 on the effective date of section 2 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 60 of this act shall take effect at 12:01 a.m. on the effective date of section 18 of SB 193. If SB 193 does not become law, then sections 58-60 of this act shall not take effect.

Amend the bill by replacing section 65 with the following:

65 Distribution Formula. The commissioner of agriculture, markets, and food shall distribute sums appropriated under section 64 of this act to agricultural fairs qualified under RSA 425:19-b according to the following formula: To each fair for capital improvements, $10,000; to each fair for marketing and promotional activities, $8,000; and to each fair a pro rata share based upon premiums paid and qualified under RSA 425:19-b of the remaining sums appropriated under section 64 of this act.

Amend the bill by replacing section 73 with the following:

73 Repeal. Sections 69-72, relative to a commission to review certain proposed sites, is repealed.

Amend the bill by replacing sections 77 and 78 with the following:

77 Appropriation. The sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2002 and the sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2003 are hereby appropriated to the department of health and human services for the purposes of sections 66-76. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

78 Effective Date.

I. Sections 8, 9, 38, 42, 48-57, and 61 of this act shall take effect 60 days after its passage.

II. Sections 21, 29, 30, 33-37, 45, and 62 of this act shall take effect upon its passage.

III. Sections 58-60 of this act shall take effect as provided in section 62.

IV. Section 15 of this act shall take effect June 30, 2001.

V. Sections 10 and 23 of this act shall take effect January 1, 2002.

VI. Section 73 of this act shall take effect July 1, 2004.

VII. Section 24 of this act shall take effect January 1, 2005.

VIII. The remainder of this act shall take effect July 1, 2001.

2001-1625s

AMENDED ANALYSIS

This bill:

I. Establishes a travel and tourism development fund.

II. Provides for the costs of administration of the retirement system to be a charge upon retirement system funds.

III. Provides for the method of funding payments for certain group I members of the New Hampshire retirement system.

IV. Establishes an administrative fund for the land and community heritage investment authority and adds certain powers and duties of the authority.

V. Provides that the initial funding mechanism and appropriation for the telecommunications planning and development initiative shall not lapse until June 30, 2003.

VI. Permits the commissioner of the department of health and human services to fill authorized unfunded positions.

VII. Requires that $1,500,000 from the tobacco use prevention fund lapse to the general fund.

VIII. Increases the rate of the business enterprise tax from ½ of one percent to one percent of the taxable enterprise value tax base and provides that all revenue received from the business enterprise tax shall be deposited in the education trust fund.

IX. Establishes a committee to study the economic impact on New Hampshire’s economy of raising the business enterprise tax rate from ½ of one percent to one percent.

X. Provides for an amnesty period on payment of penalties and interest on unpaid taxes owed to the state.

XI. Reduces the rate of the legacies and succession tax by 4.5 percent per year until the tax is repealed effective January 1, 2005.

XII. Establishes the division of community services within the department of revenue administration and enables certain purchases and positions relating to assessing enforcement.

XIII. Provides specific time lines and abatement and appeal procedures for betterment assessments.

XIV. Sets forth a formula for distributing new kindergarten adequacy payments to pupils enrolled in new public kindergarten programs or an approved alternative kindergarten program.

XV. Establishes a committee to study the development of a new budget system; extends the lapse date of an appropriation to the department of administrative services; and makes the appropriation available to the study committee.

XVI. Suspends the provisions of law relating to the revenue stabilization account for the biennium ending June 30, 2001, and provides for a transfer of funds from the general fund operating surplus in the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001.

XVII. Changes the date monthly payments are due from the counties to the state for certain services from 30 days to 45 days of notice such payments are due.

XVIII. Enables additional revenues to be made available for certain health and human services programs.

XIX. Makes an appropriation to the postsecondary education commission for administration of the granite state scholars program.

XX. Requires approval by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission of plans for the administration of system benefits charge funds which are in the custody of the treasurer pursuant to a request of the public utilities commission.

XXI. Grants laid-off state employees certain rights with regard to rehiring.

XXII. Requires the department of health and human services to reimburse municipal and private emergency medical ambulance transport providers for transporting medicaid patients at the same transport and mileage rate as the federal Health Care Financing Authority pays for transportation of Medicare patients.

XXIII. Authorizes a longevity payment for the deputy commissioner of the department of health and human services.

XXIV. Authorizes the commissioner of the department of health and human services to establish certain unclassified positions as necessary for the biennium ending June 30, 2003.

XXV. Establishes a revolving fund to be used for capital improvements for the parking facilities at Hampton Beach.

XXVI. Requires valuations of taxable property every 5 years, and certification of municipal assessments by the commissioner of revenue administration of compliance with state assessing standards.

XXVII. Makes an appropriation to the department of agriculture, markets, and food for the purpose of distribution to agricultural fairs.

XXVIII. Clarifies the definition of mental retardation for the purposes of involuntary admission; establishes a commission to review possible sites for the provision of specialized treatment for certain individuals; requires the department of health and human services to establish the specialized treatment program, subject to available appropriations; and makes an appropriation for this purpose.

Senator Pignatelli offered a floor amendment.

2001-1627s

03/10

Floor Amendment to HB 375

Amend the bill by deleting section 25 and renumbering the original sections 26-80 to read as 25-79, respectively.

Amend the bill by replacing section 63 with the following:

63 Contingency. If SB 193 of the 2001 legislative session becomes law, then section 59 of this act shall take effect at 12:01 a.m. on the effective date of section 17 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 60 of this act shall take effect at 12:01 on the effective date of section 2 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 61 of this act shall take effect at 12:01 a.m. on the effective date of section 18 of SB 193. If SB 193 does not become law, then sections 59-61 of this act shall not take effect.

Amend the bill by replacing section 66 with the following:

66 Distribution Formula. The commissioner of agriculture, markets, and food shall distribute sums appropriated under section 65 of this act to agricultural fairs qualified under RSA 425:19-b according to the following formula: To each fair for capital improvements, $10,000; to each fair for marketing and promotional activities, $8,000; and to each fair a pro rata share based upon premiums paid and qualified under RSA 425:19-b of the remaining sums appropriated under section 65 of this act.

Amend the bill by replacing section 74 with the following:

74 Repeal. Sections 70-73, relative to a commission to review certain proposed sites, is repealed.

Amend the bill by replacing sections 78 and 79 with the following:

78 Appropriation. The sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2002 and the sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2003 are hereby appropriated to the department of health and human services for the purposes of sections 67-77. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

79 Effective Date.

I. Sections 8, 9, 39, 43, 49-58, and 62 of this act shall take effect 60 days after its passage.

II. Sections 21, 30, 31, 34-38, 46, and 63 of this act shall take effect upon its passage.

III. Sections 59-61 of this act shall take effect as provided in section 63.

IV. Section 15 of this act shall take effect June 30, 2001.

V. Section 10 of this act shall take effect January 1, 2002.

VI. Section 74 of this act shall take effect July 1, 2004.

VII. The remainder of this act shall take effect July 1, 2001.

2001-1627s

AMENDED ANALYSIS

This bill:

I. Extends the temporary rate of the communications services tax.

II. Establishes a travel and tourism development fund.

III. Provides for the costs of administration of the retirement system to be a charge upon retirement system funds.

IV. Provides for the method of funding payments for certain group I members of the New Hampshire retirement system.

V. Establishes an administrative fund for the land and community heritage investment authority and adds certain powers and duties of the authority.

VI. Provides that the initial funding mechanism and appropriation for the telecommunications planning and development initiative shall not lapse until June 30, 2003.

VII. Permits the commissioner of the department of health and human services to fill authorized unfunded positions.

VIII. Requires that $1,500,000 from the tobacco use prevention fund lapse to the general fund.

IX. Increases the rate of the business enterprise tax from ½ of one percent to one percent of the taxable enterprise value tax base and provides that all revenue received from the business enterprise tax shall be deposited in the education trust fund.

X. Establishes a committee to study the economic impact on New Hampshire’s economy of raising the business enterprise tax rate from ½ of one percent to one percent.

XI. Provides for an amnesty period on payment of penalties and interest on unpaid taxes owed to the state.

XII. Increases the rate of taxes on communications services from 3 percent of the gross charge to 4 percent of the gross charge.

XIII. Repeals the legacies and succession tax.

XIV. Establishes the division of community services within the department of revenue administration and enables certain purchases and positions relating to assessing enforcement.

XV. Provides specific time lines and abatement and appeal procedures for betterment assessments.

XVI. Sets forth a formula for distributing new kindergarten adequacy payments to pupils enrolled in new public kindergarten programs or an approved alternative kindergarten program.

XVII. Establishes a committee to study the development of a new budget system; extends the lapse date of an appropriation to the department of administrative services; and makes the appropriation available to the study committee.

XVIII. Suspends the provisions of law relating to the revenue stabilization account for the biennium ending June 30, 2001, and provides for a transfer of funds from the general fund operating surplus in the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001.

XIX. Changes the date monthly payments are due from the counties to the state for certain services from 30 days to 45 days of notice such payments are due.

XX. Enables additional revenues to be made available for certain health and human services programs.

XXI. Makes an appropriation to the postsecondary education commission for administration of the granite state scholars program.

XXII. Requires approval by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission of plans for the administration of system benefits charge funds which are in the custody of the treasurer pursuant to a request of the public utilities commission.

XXIII. Grants laid-off state employees certain rights with regard to rehiring.

XXIV. Requires the department of health and human services to reimburse municipal and private emergency medical ambulance transport providers for transporting medicaid patients at the same transport and mileage rate as the federal Health Care Financing Authority pays for transportation of Medicare patients.

XXV. Authorizes a longevity payment for the deputy commissioner of the department of health and human services.

XXVI. Authorizes the commissioner of the department of health and human services to establish certain unclassified positions as necessary for the biennium ending June 30, 2003.

XXVII. Establishes a revolving fund to be used for capital improvements for the parking facilities at Hampton Beach.

XXVIII. Requires valuations of taxable property every 5 years, and certification of municipal assessments by the commissioner of revenue administration of compliance with state assessing standards.

XXIX. Makes an appropriation to the department of agriculture, markets, and food for the purpose of distribution to agricultural fairs.

XXX. Clarifies the definition of mental retardation for the purposes of involuntary admission; establishes a commission to review possible sites for the provision of specialized treatment for certain individuals; requires the department of health and human services to establish the specialized treatment program, subject to available appropriations; and makes an appropriation for this purpose.

Senator McCarley offered a floor amendment.

2001-1629s

03/04

Floor Amendment to HB 375

Amend the bill by deleting section 38 and renumbering the original sections 26-80 to read as 25-79, respectively.

Amend the bill by replacing section 63 with the following:

63 Contingency. If SB 193 of the 2001 legislative session becomes law, then section 59 of this act shall take effect at 12:01 a.m. on the effective date of section 17 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 60 of this act shall take effect at 12:01 on the effective date of section 2 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 61 of this act shall take effect at 12:01 a.m. on the effective date of section 18 of SB 193. If SB 193 does not become law, then sections 59-61 of this act shall not take effect.

Amend the bill by replacing section 66 with the following:

66 Distribution Formula. The commissioner of agriculture, markets, and food shall distribute sums appropriated under section 65 of this act to agricultural fairs qualified under RSA 425:19-b according to the following formula: To each fair for capital improvements, $10,000; to each fair for marketing and promotional activities, $8,000; and to each fair a pro rata share based upon premiums paid and qualified under RSA 425:19-b of the remaining sums appropriated under section 65 of this act.

Amend the bill by replacing section 74 with the following:

74 Repeal. Sections 70-73, relative to a commission to review certain proposed sites, is repealed.

Amend the bill by replacing sections 78 and 79 with the following:

78 Appropriation. The sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2002 and the sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2003 are hereby appropriated to the department of health and human services for the purposes of sections 67-77. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

79 Effective Date.

I. Sections 8, 9, 39, 43, 49-58, and 62 of this act shall take effect 60 days after its passage.

II. Sections 21, 31, 32, 35-38, 46, and 63 of this act shall take effect upon its passage.

III. Sections 59-61 of this act shall take effect as provided in section 63.

IV. Section 15 of this act shall take effect June 30, 2001.

V. Sections 10 and 25 of this act shall take effect January 1, 2002.

VI. Section 74 of this act shall take effect July 1, 2004.

VII. Section 26 of this act shall take effect January 1, 2005.

VIII. The remainder of this act shall take effect July 1, 2001.

2001-1629s

AMENDED ANALYSIS

This bill:

I. Extends the temporary rate of the communications services tax.

II. Establishes a travel and tourism development fund.

III. Provides for the costs of administration of the retirement system to be a charge upon retirement system funds.

IV. Provides for the method of funding payments for certain group I members of the New Hampshire retirement system.

V. Establishes an administrative fund for the land and community heritage investment authority and adds certain powers and duties of the authority.

VI. Provides that the initial funding mechanism and appropriation for the telecommunications planning and development initiative shall not lapse until June 30, 2003.

VII. Permits the commissioner of the department of health and human services to fill authorized unfunded positions.

VIII. Requires that $1,500,000 from the tobacco use prevention fund lapse to the general fund.

IX. Increases the rate of the business enterprise tax from ½ of one percent to one percent of the taxable enterprise value tax base and provides that all revenue received from the business enterprise tax shall be deposited in the education trust fund.

X. Establishes a committee to study the economic impact on New Hampshire’s economy of raising the business enterprise tax rate from ½ of one percent to one percent.

XI. Provides for an amnesty period on payment of penalties and interest on unpaid taxes owed to the state.

XII. Increases the rate of taxes on communications services from 3 percent of the gross charge to 4 percent of the gross charge.

XIII. Reduces the rate of the legacies and succession tax by 4.5 percent per year until the tax is repealed effective January 1, 2005.

XIV. Establishes the division of community services within the department of revenue administration and enables certain purchases and positions relating to assessing enforcement.

XV. Provides specific time lines and abatement and appeal procedures for betterment assessments.

XVI. Sets forth a formula for distributing new kindergarten adequacy payments to pupils enrolled in new public kindergarten programs or an approved alternative kindergarten program.

XVII. Establishes a committee to study the development of a new budget system; extends the lapse date of an appropriation to the department of administrative services; and makes the appropriation available to the study committee.

XVIII. Provides for a transfer of funds from the general fund operating surplus in the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001.

XIX. Changes the date monthly payments are due from the counties to the state for certain services from 30 days to 45 days of notice such payments are due.

XX. Enables additional revenues to be made available for certain health and human services programs.

XXI. Makes an appropriation to the postsecondary education commission for administration of the granite state scholars program.

XXII. Requires approval by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission of plans for the administration of system benefits charge funds which are in the custody of the treasurer pursuant to a request of the public utilities commission.

XXIII. Grants laid-off state employees certain rights with regard to rehiring.

XXIV. Requires the department of health and human services to reimburse municipal and private emergency medical ambulance transport providers for transporting medicaid patients at the same transport and mileage rate as the federal Health Care Financing Authority pays for transportation of Medicare patients.

XXV. Authorizes a longevity payment for the deputy commissioner of the department of health and human services.

XXVI. Authorizes the commissioner of the department of health and human services to establish certain unclassified positions as necessary for the biennium ending June 30, 2003.

XXVII. Establishes a revolving fund to be used for capital improvements for the parking facilities at Hampton Beach.

XXVIII. Requires valuations of taxable property every 5 years, and certification of municipal assessments by the commissioner of revenue administration of compliance with state assessing standards.

XXIX. Makes an appropriation to the department of agriculture, markets, and food for the purpose of distribution to agricultural fairs.

XXX. Clarifies the definition of mental retardation for the purposes of involuntary admission; establishes a commission to review possible sites for the provision of specialized treatment for certain individuals; requires the department of health and human services to establish the specialized treatment program, subject to available appropriations; and makes an appropriation for this purpose.

Senator Wheeler offered a floor amendment.

2001-1626s

03/10

Floor Amendment to HB 375

Amend the bill by deleting section 17 and renumbering the original sections 18-80 to read as 17-79, respectively.

Amend the bill by replacing section 19 with the following:

19 Applicability. Section 17 of this act shall apply to returns and taxes due on account of taxable periods ending on or after July 1, 2001. In the case of any business organization or enterprise which has elected a 52-53 week taxable period under section 441(f) of the United States Internal Revenue Code and the fiscal year of which ends on the last day of the week nearest to June 30, 2001, the taxable period shall be deemed to have ended on June 30, 2001, for the purposes of this act.

Amend the bill by replacing section 63 with the following:

63 Contingency. If SB 193 of the 2001 legislative session becomes law, then section 59 of this act shall take effect at 12:01 a.m. on the effective date of section 17 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 60 of this act shall take effect at 12:01 on the effective date of section 2 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 61 of this act shall take effect at 12:01 a.m. on the effective date of section 18 of SB 193. If SB 193 does not become law, then sections 59-61 of this act shall not take effect.

Amend the bill by replacing section 66 with the following:

66 Distribution Formula. The commissioner of agriculture, markets, and food shall distribute sums appropriated under section 65 of this act to agricultural fairs qualified under RSA 425:19-b according to the following formula: To each fair for capital improvements, $10,000; to each fair for marketing and promotional activities, $8,000; and to each fair a pro rata share based upon premiums paid and qualified under RSA 425:19-b of the remaining sums appropriated under section 65 of this act.

Amend the bill by replacing section 74 with the following:

74 Repeal. Sections 70-73, relative to a commission to review certain proposed sites, is repealed.

Amend the bill by replacing sections 78 and 79 with the following:

78 Appropriation. The sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2002 and the sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2003 are hereby appropriated to the department of health and human services for the purposes of sections 67-77. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

79 Effective Date.

I. Sections 8, 9, 39, 43, 49-58, and 62 of this act shall take effect 60 days after its passage.

II. Sections 20, 30, 31, 34-38, 46, and 63 of this act shall take effect upon its passage.

III. Sections 59-61 of this act shall take effect as provided in section 63.

IV. Section 15 of this act shall take effect June 30, 2001.

V. Sections 10 and 24 of this act shall take effect January 1, 2002.

VI. Section 74 of this act shall take effect July 1, 2004.

VII. Section 25 of this act shall take effect January 1, 2005.

VIII. The remainder of this act shall take effect July 1, 2001.

2001-1626s

AMENDED ANALYSIS

This bill:

I. Extends the temporary rate of the communications services tax.

II. Establishes a travel and tourism development fund.

III. Provides for the costs of administration of the retirement system to be a charge upon retirement system funds.

IV. Provides for the method of funding payments for certain group I members of the New Hampshire retirement system.

V. Establishes an administrative fund for the land and community heritage investment authority and adds certain powers and duties of the authority.

VI. Provides that the initial funding mechanism and appropriation for the telecommunications planning and development initiative shall not lapse until June 30, 2003.

VII. Permits the commissioner of the department of health and human services to fill authorized unfunded positions.

VIII. Increases the rate of the business enterprise tax from ½ of one percent to one percent of the taxable enterprise value tax base and provides that all revenue received from the business enterprise tax shall be deposited in the education trust fund.

IX. Establishes a committee to study the economic impact on New Hampshire’s economy of raising the business enterprise tax rate from ½ of one percent to one percent.

X. Provides for an amnesty period on payment of penalties and interest on unpaid taxes owed to the state.

XI. Increases the rate of taxes on communications services from 3 percent of the gross charge to 4 percent of the gross charge.

XII. Reduces the rate of the legacies and succession tax by 4.5 percent per year until the tax is repealed effective January 1, 2005.

XIII. Establishes the division of community services within the department of revenue administration and enables certain purchases and positions relating to assessing enforcement.

XIV. Provides specific time lines and abatement and appeal procedures for betterment assessments.

XV. Sets forth a formula for distributing new kindergarten adequacy payments to pupils enrolled in new public kindergarten programs or an approved alternative kindergarten program.

XVI. Establishes a committee to study the development of a new budget system; extends the lapse date of an appropriation to the department of administrative services; and makes the appropriation available to the study committee.

XVII. Suspends the provisions of law relating to the revenue stabilization account for the biennium ending June 30, 2001, and provides for a transfer of funds from the general fund operating surplus in the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001.

XVIII. Changes the date monthly payments are due from the counties to the state for certain services from 30 days to 45 days of notice such payments are due.

XIX. Enables additional revenues to be made available for certain health and human services programs.

XX. Makes an appropriation to the postsecondary education commission for administration of the granite state scholars program.

XXI. Requires approval by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission of plans for the administration of system benefits charge funds which are in the custody of the treasurer pursuant to a request of the public utilities commission.

XXII. Grants laid-off state employees certain rights with regard to rehiring.

XXIII. Requires the department of health and human services to reimburse municipal and private emergency medical ambulance transport providers for transporting medicaid patients at the same transport and mileage rate as the federal Health Care Financing Authority pays for transportation of Medicare patients.

XXIV. Authorizes a longevity payment for the deputy commissioner of the department of health and human services.

XXV. Authorizes the commissioner of the department of health and human services to establish certain unclassified positions as necessary for the biennium ending June 30, 2003.

XXVI. Establishes a revolving fund to be used for capital improvements for the parking facilities at Hampton Beach.

XXVII. Requires valuations of taxable property every 5 years, and certification of municipal assessments by the commissioner of revenue administration of compliance with state assessing standards.

XXVIII. Makes an appropriation to the department of agriculture, markets, and food for the purpose of distribution to agricultural fairs.

XXIX. Clarifies the definition of mental retardation for the purposes of involuntary admission; establishes a commission to review possible sites for the provision of specialized treatment for certain individuals; requires the department of health and human services to establish the specialized treatment program, subject to available appropriations; and makes an appropriation for this purpose.

Senator Below offered a floor amendment.

Sen. Below, Dist. 5

Sen. Fernald, Dist. 11

June 12, 2001

2001-1663s

04/09

Floor Amendment to HB 375

Amend the title of the bill by replacing it with the following:

Amend the bill by replacing all after the enacting clause with the following:

1 Rate of Tax for Biennium Ending June 30, 2003; Intrastate and Interstate Communications Services Tax. Notwithstanding RSA 82-A:3 and RSA 82-A:4, for the period beginning July 1, 2001 and ending June 30, 2003, the rate of tax shall be 5.5 percent on the gross charge for communications services purchased at retail from a retailer.

2 Prospective Repeal Date Extended for Exemption of Wooden Poles Under RSA 72:8-b. Amend 1998, 304:6, I as amended by 1999, 163:7 to read as follows:

I. Section 5 of this act shall take effect July 1, [2001] 2003.

3 New Section; Department of Resources and Economic Development; Travel and Tourism Development; Travel and Tourism Development Fund. Amend RSA 12-A by inserting after section 43 the following new section:

12-A:43-a Travel and Tourism Development Fund.

I. There is hereby established in the office of the state treasurer a fund to be known as the travel and tourism development fund. Any appropriations received shall be deposited in the fund. Moneys in the fund and any interest earned on the fund shall be used for the purpose of promoting and developing appropriate travel and tourism initiatives through the division of travel and tourism development and shall not be used for any other purpose. The director of travel and tourism development shall oversee expenditures from the fund. The moneys in the fund shall be non-lapsing and shall be continually appropriated to the department of resources and economic development.

II. The commissioner of resources and economic development shall prepare an annual report to be presented no later than December 1 of each year to the president of the senate, the speaker of the house of representatives, and the governor and council, and filed with the state library. The report shall detail the specific activities supported by, and expenditures from, the fund during the past year.

4 New Subparagraph; Travel and Tourism Development Fund. Amend RSA 6:12, I by inserting after subparagraph (dddd) the following new subparagraph:

(eeee) Moneys received for deposit in the travel and tourism development fund established by RSA 12-A:43-a, I.

5 Retirement System; Definition of Employee. Amend RSA 100-A:1, V to read as follows:

V. "Employee" shall mean any regular classified or unclassified officer or employee of the state or any department, commission, institution or agency of the state government by which an employee is paid through the office of the state treasurer, or employees of the general court who work on a full-time basis and are eligible for other state benefits, but whose salary is calculated on a per diem basis or any employee of the retirement system or of any of the groups authorized to participate [in the retirement system] under this chapter but excluding any person who is a teacher, permanent policeman, or permanent fireman as defined in this section, or who is a member or attache of the general court or member of the executive council.

6 Retirement System; Administrative Cost Assessment. RSA 100-A:14, XIII is repealed and reenacted to read as follows:

XIII. Administrative Cost Assessment. Other provisions of law notwithstanding, the cost of administration of the retirement system as provided in this section shall be a charge upon the funds of the retirement system. The amount of administrative expense recorded monthly by the department of administrative service, division of accounting services, shall be paid to the state treasurer by the board of trustees. The board shall biennially review the administrative expenses for the previous biennium and shall submit in a budget for legislative appropriation, those amounts that the board, in its reasonable discretion, may deem necessary for the efficient operation of the system. Administrative balances accrued prior to June 30, 2001 shall be retained by the retirement system and expended for ongoing operations.

7 Retirement System; Management of Funds. Amend RSA 100-A:15, IV to read as follows:

IV. The board of trustees is authorized to engage the services of legal counsel for special investment, federal, and tax matters and[, with the approval of the attorney general,] to engage outside counsel for other matters. The payment for services provided in this paragraph shall be a charge upon the funds of the New Hampshire retirement system.

8 New Hampshire Retirement System; Payment by Retirement System-Group I; Amend RSA 100-A:52-a to read as follows:

100-A:52-a Payment by Retirement System; Group I [Teachers and Political Subdivision Employees].

I. The New Hampshire retirement system shall pay the cost for permanent group hospitalization, hospital medical care, surgical care, and other medical and surgical benefits, in the employer-sponsored plan provided for active employees of a retiree’s former employer, subject to the provisions of this section, for the following persons:

(a) Any person, who has at least 20 years of creditable service as a group I member if age 60 or older, or at least 30 years of creditable service as a group I member if age 55-59, retired on or before July 1, 2004 as a group I [teacher member or political subdivision employee] member of the New Hampshire retirement system on service or ordinary disability retirement, provided that such person shall be entitled to retirement on the basis of group I creditable service, or any person retired on or before July 1, 2004, as a group I member whose service retirement benefit is based upon the provisions of RSA 100-A:19-c and who has a minimum of 20 years of creditable service as a group I member.

(b) Any person who has completed no less than 20 years of group I creditable service, but who for reasons other than retirement or death ceased to be a group I [teacher member or political subdivision employee] member prior to attaining the age of 60, and who, as of July 1, 2004, receives a vested deferred retirement allowance and who subsequently attains the age of 60.

(c) Any person who has completed no less than 20 years of group I creditable service and who retired as a group I [teacher member or political subdivision employee] member prior to age 60, and who subsequently attains the age of 60, or any person who has completed no less than 30 years of group I creditable service and who retired as a group I [teacher member or political subdivision employee] member prior to age 55, and who subsequently attains the age of 55.

(d) The surviving spouse of a deceased retired group I [teacher member or political subdivision employee] member who met the qualifications of subparagraphs (a), (b) or (c), or of a deceased member who died while in service as a group I [teacher member or political subdivision employee] member, provided that such surviving spouse was covered as the member’s spouse in the employer-sponsored plan before the member’s death and is entitled to a monthly allowance under RSA 100-A:8, 100-A:9, or 100-A:13.

(e) Any certifiably dependent child with a disability living in the household and being cared for by the qualified retired member, the member’s spouse, or the qualified surviving spouse.

(f) The surviving spouse and children of a deceased [teacher or] group I [political subdivision employee] member who dies as the natural and proximate result of injuries suffered while in the performance of duty, provided that:

(1) Any such child shall be qualified under this subparagraph only if under 18 years of age, or under 23 years of age if attending school on a full-time basis; and

(2) Such surviving spouse shall cease to be qualified upon the remarriage of the surviving spouse; and

(3) No surviving spouse or child shall be qualified or continue to be qualified under this subparagraph while receiving or eligible to receive medical insurance or health care benefits from any employer’s sponsored plan.

(g) Any group I [teacher member or political subdivision employee] member retired on or before July 1, 2004 on disability retirement as the natural and proximate result of injuries suffered while in the performance of duty.

(h) The spouse of a qualified retiree.

I-a. Notwithstanding the provision of RSA 100-A:4, III-b, for the purpose of calculating creditable service for eligibility for medical benefits payment under paragraph I, each full year of job-sharing service of a teacher in a job-sharing position shall be calculated at 1/2[;] of one year of such service credit.

II. However, for the fiscal year beginning July 1, 2000, the maximum amount payable by the retirement system under this subdivision on account of each person qualified under paragraph I who is not entitled to medicare benefits, and on account of each person qualified under paragraph I who is entitled to medicare benefits, shall be the same as the amount provided in RSA 100-A:52, II for group II retirees. As of July 1, 2000 and on each July 1 thereafter, the maximum amount payable by the retirement system as provided in this paragraph shall be increased by 8 percent, compounded on previous increases.

III. In the case of group I members retired from employment by political subdivisions of the state, the amount payable by the retirement system on account of qualified persons shall be paid over to the employer, insurer, or health care administrator and used to pay for all or part of the medical benefits provided through the former employer for qualified persons. If the cost of the premium for any eligible person under paragraph I shall exceed the maximum under paragraph II, and the employer does not elect to pay the excess cost, the excess cost shall be paid by the retiree or qualified surviving spouse and may be deducted from retirement benefits as provided in RSA 100-A:51. The employer may require, as a condition for coverage, that the retiree or surviving spouse apply for deduction of such excess cost from retirement benefits as provided in RSA 100-A:51.

IV. There shall be no age limit to participate in the employer sponsored medical and health plan provided in paragraph I, and there shall be no physical examination or health statement required for such coverage, provided, however, that if an eligible retired group I [teacher member or political subdivision employee] member of the retirement system fails to apply for such coverage within the time required by the insurance contract, the insurer may require satisfactory evidence of insurability as a condition for becoming insured.

V. Any group I teacher member retired before January 1, 2000, or other eligible person under paragraph I, who would have been eligible for medical benefits under this section if this section had been in effect on the member’s date of retirement, shall have the option of re-joining the medical or health plan sponsored by the retired member’s former employer and of receiving benefits under this section, provided that such eligible person shall apply to the employer for such benefits before January 1, 2002. Upon receipt of such application, the former employer shall enroll such retiree or other eligible person in the employer’s plan in the same manner and subject to the same conditions as enrollment of a new employee but without any benefit-waiting period which may be applicable to new employees of that employer. Neither an employer nor an employer’s group plan or insurer shall be liable for any claims incurred prior to the date of enrollment under this paragraph.

VI. Any group I political subdivision employee member retired before January 1, 2001, or other eligible person under paragraph I, who would have been eligible for medical benefits under this section if this section had been in effect on the member’s date of retirement, shall have the option of re-joining the medical or health plan sponsored by the retired member’s former employer and of receiving benefits under this section, provided that such eligible person shall apply to the employer for such benefits before January 1, 2003. Upon receipt of such application, the former employer shall enroll such retiree or other eligible person in the employer’s plan in the same manner and subject to the same conditions as enrollment of a new employee but without any benefit-waiting period which may be applicable to new employees of that employer. Neither an employer nor an employer’s group plan or insurer shall be liable for any claims incurred prior to the date of enrollment under this paragraph.

VII. The retirement system shall notify all group I teacher and political subdivision employee retirees and surviving spouse beneficiaries, who are currently drawing monthly allowances from the retirement system, of their possible right to re-join and active-employee medical insurance or health plan and to receive benefits under this section.

VIII. Any person who is eligible to receive group insurance or other medical benefits under the provisions of this section, but who does not need and who declines such benefits because they would be duplicative of coverage under any employer-sponsored plan, shall nevertheless continue to be eligible and, upon ceasing to be eligible for the other coverage, shall be permitted to receive the benefits allowable under this section without any waiting period.

9 New Section; New Hampshire Retirement System; Method of Financing; Group I State Employees. Amend RSA 100-A by inserting after section 53-c the following new section:

100-A:53-d Method of Financing; Group I State Employees.

I. The benefits provided under RSA 100-A:52-a shall be provided by a 401(h) subtrust of the New Hampshire retirement system. The 401(h) subtrust shall be funded by allocating 25 percent of future group I state employer contributions made for group I state employees in accordance with RSA 100-A:16 to the subtrust until such time as the benefits are fully funded. Thereafter, the subtrust shall receive only that portion of each year’s contribution as is necessary to keep the benefits fully funded.

II. All contributions made to the retirement system to provide medical benefits under RSA 100-A:52-a shall be maintained in a separate account, the 401(h) subtrust. All funds and accumulated interest shall not be used for or diverted to any purpose other than to provide said medical benefits. Similarly, none of the funds accumulated to provide the retirement benefits set forth in this chapter may be used or diverted to provide medical benefits under RSA 100-A:52-a. The funds, if any, providing medical benefits under RSA 100-A:52-a may be invested pursuant to the provisions of RSA 100-A:15.

10 New Paragraph; New Hampshire Retirement System; Medical Benefits; Application. Amend RSA 100-A:55 by inserting after paragraph I-b the following new paragraph:

I-c. It is the intent of the legislature that future group I state employee members eligible after July 1, 2004 shall be included under the provisions of RSA 100-A:52-a only if the total cost of such inclusion can be terminally funded from the special account established in RSA 100-A:16, II (h).

11 Defense and Indemnification. Amend RSA 99-D:2 to read as follows:

99-D:2 Defense and Indemnification. If any claim is made or any civil action is commenced against a present or former officer, trustee, official, or employee of the state or any agency thereof, including members of the New Hampshire national guard and any justice of the district, municipal, probate, superior, or supreme court, or the clerks or bail commissioners thereof, or any harbor master appointed by the New Hampshire port authority, or officials and employees of the New Hampshire housing finance authority, or directors, officers, and employees of the Pease development authority, or directors, officers, and employees of the land and community heritage investment authority seeking equitable relief or claiming damages for the negligent or wrongful acts and the officer, trustee, official, or employee requests the state to provide representation for him or her, and the attorney general, or, in the case of a claim or civil action commenced against the attorney general, the governor and council, determines that the acts complained of were committed by the officer, trustee, official, or employee while acting within the scope of official duty for the state and that such acts were not wanton or reckless, the attorney general shall represent and defend such person with respect to such claim or throughout such action, or shall retain outside counsel to represent or defend such person, and the state shall defray all costs of such representation or defense, to be paid from funds not otherwise appropriated. In such case the state shall also protect, indemnify, and hold harmless such person from any costs, damages, awards, judgments, or settlements arising from the claim or suit. The attorney general or governor and council shall not be required to consider the request of such person that representation be provided for him or her unless within 7 days of the time such person is served with any summons, complaint, process, notice, demand, or pleading [he] the person shall deliver the original or a copy thereof to the attorney general or, in the case of an action against the attorney general, to the governor and council. As a condition to the continued representation by the attorney general and to the obligation of the state to indemnify and hold harmless, such officer, trustee, official, or employee shall cooperate with the attorney general in the defense of such claim or civil action. No property either real or personal of the state of New Hampshire shall be subject to attachment or execution to secure payment of or to satisfy any obligations of the state created under this chapter. Upon the entry of final judgment in any action brought under this chapter, the governor shall draw [his] a warrant for said payment out of any money in the treasury not otherwise appropriated, and said sums are hereby appropriated. The attorney general shall have the authority to settle any claim brought under this chapter by compromise and the amount of any such settlement shall be paid as if the amount were awarded as a judgment under this chapter. Indemnification by the state under this section shall be for the actual amount of costs, damages, awards, judgments, or settlements personally incurred by any such officer, trustee, official, or employee, and the state shall not pay any amounts for which payment is the obligation of any insurance carrier or company under a policy or policies of insurance or any other third party under a similar obligation.

12 New Subparagraphs; Additional Powers and Duties. Amend RSA 227-M:5, VIII by inserting after subparagraph (c) the following new subparagraphs:

(d) Employ or retain as independent contractors architects, engineers, attorneys, accountants, and other advisors and employees, consultants, and agents as may be necessary in its judgment without regard to any personnel or civil service law of the state to prescribe their duties and qualifications and to fix and pay their compensation if any.

(e) Appoint qualified individuals to serve as unpaid volunteers under such terms and conditions as it deems necessary. Said volunteers or advisors may be paid a stipend and/or reimbursed for any incidental expenses determined by the authority to be necessary and incurred while performing the business of the authority.

13 New Section; Administrative Fund Established. Amend RSA 227-M by inserting after section 7 the following new section:

227-M:7-a Administrative Fund.

I. There is established in the office of the state treasurer a fund to be known as the land and community heritage investment program administrative fund into which the state treasurer shall credit any revenue generated pursuant to RSA 261:97-b, I-a. For the biennium ending June 30, 2003 there shall also be deposited, on a monthly basis, interest income generated on appropriations made to the land and community heritage investment program trust fund pursuant to RSA 227-M:7. If the revenues generated to the administrative fund from these two sources for said biennium do not total $335,000 during each year of the biennium, then, on or after the first day of the last month of the fiscal year, the treasurer shall be authorized to credit the administrative fund from the principal of the trust fund, not to exceed this total.

II. All sums so credited shall be appropriated to the authority for the following purposes:

(a) To pay the costs of administering and operating the authority, including, but not limited to, all wages, salaries, benefits, and other expenses authorized by the board or the executive director. The authority may enter into a contract or agreement for provision of services to withhold on a monthly basis all payroll and benefit costs for employees.

(b) In general for the payment of all expenses incident to the management and operation of the authority as are consistent with its statutory purpose and as the board or the executive director thereof may from time to time determine.

III. This fund shall constitute a continuing appropriation for the benefit of the authority. Any amount remaining to the credit of the authority at the close of any fiscal year, and any interest accrued, shall be nonlapsing and shall be carried over and credited to the fund for the succeeding year.

14 New Section; Land and Community Heritage Investment Program; Authority Employees. Amend RSA 227-M by inserting after section 6 the following new section:

227-M:6-a Status of Employees.

I. The authority may hire, fix and pay compensation, prescribe duties and qualifications, and establish personnel policies without regard to any personnel or civil service law or personnel or civil service rule of the state. The employees of the authority shall not be classified employees of the state within the meaning of RSA 21-I:49. Any individual employed by the authority shall be deemed an employee at will and shall serve at the pleasure of the authority.

II. Notwithstanding the provisions of paragraph I, any individual employed by the authority whose employment calls for 30 hours or more work in a normal calendar week, and whose position is anticipated to have a duration of 6 months or more, shall be entitled to elect to receive such health, dental, life insurance, deferred compensation, and retirement benefits as are afforded to classified employees of the state provided, however, that the election is made in writing within 30 days of the start of employment. Upon election by such individual, the authority shall pay from its revenues the state’s share of such benefits. Any remaining costs of health, dental, life insurance, deferred compensation, and retirement benefits which an individual elects to receive pursuant to this section, shall be withheld from such individual’s salary as a payroll deduction. Written notice of the availability of these benefit options shall be provided to each individual upon employment by the authority.

15 New Paragraph; Department of Resources and Economic Development; Telecommunications Planning and Development Initiative; Initial Funding; Appropriation Nonlapsing. Amend 2000, 298:5 by inserting after paragraph IV the following new paragraph:

V. The initial funding mechanism and the appropriation made pursuant to this section shall not lapse until June 30, 2003.

16 Authority to Fill Unfunded Positions; Department of Health and Human Services. Notwithstanding any other provision of law, the commissioner of the department of health and human services may fill any authorized unfunded positions during the biennium ending June 30, 2003, provided that the total expenditures shall not exceed the amount appropriated for personal services, permanent and personal services, unclassified.

17 Tax Amnesty. Notwithstanding the provisions of any other law, with respect to taxes administered by the department of revenue administration, an amnesty from the assessment or payment of all penalties and interest greater than 7 percent shall apply with respect to unpaid taxes reported and paid in full during the period from December 1, 2001, through and including February 15, 2002, regardless of whether previously assessed. This amnesty shall only apply to taxes due but unpaid on or before February 15, 2002.

18 New Subparagraph; Purchase of Supplies; Exemptions; Assessing Enforcement Contractors. Amend RSA 21-I:18, I by inserting after subparagraph (l) the following new subparagraph:

(m) Purchases of services from private contractors by the department of revenue administration with respect to the establishment of assessing enforcement procedures.

19 New Section; Department of Revenue Administration; Division of Community Services Established. Amend RSA 21-J by inserting after section 10 the following new section:

21-J:10-a Division of Community Services. There is established within the department the division of community services, under the supervision of an unclassified director of community services who shall be responsible for providing technical support and assistance to municipalities.

20 Compensation of State Officers; Salaries Established; Director of Community Services. Amend RSA 94:1-a, I by inserting in group M the following:

Director, community services

21 Authority to Establish Positions; Department of Revenue Administration. Notwithstanding any other provision of law, the commissioner of the department of revenue administration is authorized to establish positions necessary to implement assessing enforcement procedures.

22 Betterment Assessments; Liens Created. Amend RSA 231:30 to read as follows:

231:30 Liens For Assessments. All assessments made under the provisions of RSA 231:29 shall create a lien upon the lands on account of which they are made, which shall continue following the assessment until fully discharged in accordance with the terms set by each governing board or in compliance with any court judgment. Such assessments shall be subject to interest and such other charges as are applicable to the collection of delinquent taxes.[ The landowner shall have the same right of appeal and follow the same procedures as are applicable to the assessment of taxes.]

23 Betterment Assessments; Abatement and Appeal. RSA 231:32 is repealed and reenacted to read as follows:

231:32 Abatement and Appeal of Betterment Assessments.

I. Any person aggrieved by a betterment assessment made pursuant to RSA 231:29 may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the betterment assessment.

II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.

III.(a) If the selectmen or assessors neglect or refuse to abate the betterment assessment, any person aggrieved may either:

(1) Appeal in writing to the board of tax and land appeals, upon payment of a $65 filing fee; or

(2) Petition the superior court in the county where the property is located.

(b) The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.

IV. For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the betterment assessment tax bill.

V. Each betterment assessment tax bill shall require a separate abatement request and appeal.

24 New Section; Adequacy Funds for New Kindergarten Programs. Amend RSA 198 by inserting after section 42 the following new section:

198:42-a Adequacy Funds for New Kindergarten Programs. A school district that implements a new public kindergarten program on July 1, 1999 or thereafter, shall receive annually, beginning in fiscal year 2002, a kindergarten adequacy payment from the education trust fund established in RSA 198:39 to be calculated as follows:

I. Payments for each eligible kindergarten pupil shall be made at the rate of ½ the average base cost per pupil of an adequate education at the elementary level as determined under RSA 198:40 for the fiscal year ending June 30, 2002. Payments for each eligible kindergarten pupil shall be made at the rate of $1,650 for the fiscal year ending June 30, 2003, and shall increase by 3 percent in each fiscal year thereafter.

II. The number of eligible pupils shall be the number of kindergarten pupils who reside in the district and who, on October 1 of each school year, are enrolled in an approved public kindergarten operated by the district, or are enrolled under a tuition agreement in an approved public kindergarten operated by another district, or are enrolled in an approved alternative kindergarten program operated under RSA 198:48-a.

III. The annual new kindergarten adequacy payment shall be calculated by multiplying the amount established in paragraph I by the number of pupils determined in accordance with paragraph II.

IV. The annual new kindergarten adequacy payment calculated under paragraph III shall be distributed to eligible districts on or before January 1 of each school year.

V. Notwithstanding RSA 198:39, for the fiscal year beginning July 1, 2001, and every fiscal year thereafter, a sum sufficient to distribute annual new kindergarten adequacy payments in accordance with this section shall be appropriated from the education trust fund to the department of education. For each fiscal year, the governor is authorized to draw a warrant for said sum from any moneys available in the education trust fund.

VI. When enrollments in a new public kindergarten program are included in the school district’s average daily membership in residence for the purpose of determining adequate education costs and distributing adequate education grants under RSA 198:40 through 198:42, the school district shall not be eligible to receive a new kindergarten adequacy payment calculated under this section.

25 Repeal. The following are repealed:

I. RSA 198:48-a, VII, relative to certain pupils enrolled in an approved alternative kindergarten program.

II. 1999, 65:9, I, as amended by 2000, 289:2, relative to per pupil reimbursements for new public kindergarten programs.

26 Lapse Date Extended to June 30, 2003. The appropriation made to the department of administrative services, division of plant and property management, bureau of general services in 1999, 226:1, II, A, 8 for executive/legislative budget system is hereby extended to June 30, 2003.

27 Committee to Study the Development of a New Budget System.

I. There is established a committee to study the development of a new budget system.

II.(a) The members of the committee shall be as follows:

(1) Three members of the senate, appointed by the president of the senate.

(2) Three members of the house of representatives, appointed by the speaker of the house of representatives.

(b) Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee.

III. The committee shall study the development of a new budget system. The committee shall coordinate its activities with the department of administrative services and the legislative budget assistant.

IV. The members of the study committee shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first-named senate member. The first meeting of the committee shall be held within 45 days of the effective date of this section. Four members of the committee shall constitute a quorum.

V. The committee shall report its findings and any recommendations for proposed legislation to the senate president, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library on or before November 1, 2002.

28 Budget System Appropriation; Availability. The department of administrative services shall make the appropriation made to the department of administrative services, division of plant and property management, bureau of general services in 1999, 226:1, II, A, 8 for executive/legislative budget available to the committee to study the development of a new budget system established by this act.

29 Education Trust Fund Budget Deficit; Transfer of Funds. In the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001 as determined by the official audit performed pursuant to RSA 21-I:8, I(h), the comptroller shall notify the fiscal committee and the governor of such deficit and request that sufficient funds, to the extent available, be transferred from the general fund operating surplus to eliminate such deficit.

30 County Reimbursements. Amend RSA 170-G:5-a to read as follows:

170-G:5-a County Reimbursement. County payments due under RSA 169-B:40, 169-C:27, and 169-D:29 shall be paid to the department of health and human services on a monthly basis within [30] 45 days’ notice of the amount due to the state. Delinquent payments due under these chapters, with interest at the rate of 12 percent per annum, may be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the state agency, be deducted from any other moneys payable to such subdivision by any department or agency of the state.

31 Additional Revenues; Department of Health and Human Services. Notwithstanding any provision of the law to the contrary, the legislative fiscal committee and the governor and council may authorize the commissioner of the department of health and human services to accept and expend additional revenues, in excess of or in addition to the budgeted amounts, from any source, which become available to the department. Such additional revenues shall be available to the department of health and human services to supplement funds in the following programs and services: direct care provider wage increases across all department programs, community and public health and elderly and adult services provider payments, tobacco use prevention funds, and any other such program or service that requires deficit reduction or for which revenue has been specifically obtained. If any direct care provider wage increases the department may effect during the biennium pursuant to this section results in a net increase in expenditures to a county government, and that net increase is not offset with proportionate share payments in excess of budgeted amounts, the department of health and human services shall make a payment to any such county government for each year of the biennium in the amount necessary to eliminate any such loss.

32 Repeal. 1999, 225:45, relative to reports of productivity gains from investments in information technology, is repealed.

33 Postsecondary Education Commission; Granite State Scholars; Appropriations for Fiscal Years 2002 and 2003.

I. Notwithstanding any provision of RSA 188-D to the contrary, the postsecondary education commission shall expend funds appropriated for fiscal years 2002 and 2003 to PAU 06, 01, 01, 95 either for scholarships to students qualifying for granite state scholar designation or to match gifts and contributions to participating institutions for purposes of the granite state scholars program.

II. To the extent the postsecondary education commission elects to expend the appropriations for scholarships, the commission shall award scholarships directly to students qualifying for granite state scholar designation under RSA 188-D:39, I. The commission shall adopt rules under RSA 188-D:8-a, III for awarding the scholarships.

III. To the extent the postsecondary education commission elects to expend the appropriations to match gifts and contributions to participating institutions for purposes of the granite state scholars program, the commission shall, notwithstanding RSA 188-D:41, provide a match of up to 100 percent of each gift and contribution. In addition, a participating institution shall, in the year following the receipt of the state match, disburse as scholarships to granite state scholars an amount equal to ½ of the state match received by the institution.

34 Maintenance of Funds Collected Pursuant to Electric Utility Restructuring Orders; Plans for Administration. Amend RSA 6:12-b to read as follows:

6:12-b Maintenance of Funds Collected Pursuant to Electric Utility Restructuring Orders. On request of the public utilities commission, the state treasurer shall maintain custody over funds collected by order of the public utilities commission consisting of only that portion of the system benefits charge directly attributable to programs for low income customers as described in RSA 374-F:4, VIII(c). All funds received by the state treasurer pursuant to this section shall be kept separate from any other funds and shall be administered in accordance with terms and conditions established by the public utilities commission. Plans for the administration of such funds shall be approved by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission.

35 Rehiring; Laid-Off State Employees. The provisions of 1990, 261:1, as amended by 1991, 4:10 and 355:103, relative to rehiring of laid-off state employees, shall apply to any person laid-off between July 1, 2001, and June 30, 2003, as a result of any state law, regardless of the funding source for the person's position. The head of each department or agency shall submit the names and classification of individuals laid-off from July 1, 2001, to June 30, 2003, to the director of the division of personnel within 10 days of the layoff.

36 Emergency Medical Transport Services. The department of health and human services shall reimburse municipal and private emergency medical ambulance transport providers in the class 90 account of PAU 05, 01, 07, 06, 03, as inserted by HB 1-A of the 2001 legislative session, for the emergency and non-emergency transportation of New Hampshire Medicaid patients at the same transport and mileage rate as the Federal Health Care Financing Authority pays for the emergency and non-emergency transportation of Medicare patients.

37 Longevity Payment Authorized; Department of Health and Human Services. Notwithstanding any provision of law to the contrary, payment is hereby authorized in the amount of $3,000 for longevity to position 9U201, deputy commissioner, department of health and human services for the years 1994 through 1999. Funding for the longevity payment shall be from appropriations made to the department of health and human services in the 2000-2001 operating budget for positions which are not filled.

38 Commissioner of Health and Human Services; Authority to Establish Positions. For the biennium ending June 30, 2003, the commissioner of health and human services may exercise the authority granted by RSA 126-A:9, II(a) as necessary to support and carry out the purposes of any laws enacted to transfer the youth development center and the youth services center to the department of health and human services and to establish a juvenile justice services unit within the department.

39 Operation of Beach Parking Facilities; Hampton Beach Capital Improvement Fund. Amend RSA 216:3 to read as follows:

216:3 Operation of Beach Parking Facilities.

I. The department of resources and economic development shall operate, maintain, and manage the parking facilities at Hampton Beach, and shall be authorized to charge for the use of the parking facilities by meters or fees, including parking violation fines, whichever is determined most practical.

II. The state treasurer shall establish a special nonlapsing fund, which shall only lapse pursuant to paragraph III, for the revenues from [this source which shall be expended to retire 50] the parking facilities at Hampton Beach. Fifty percent of the payments for principal and interest of bonds and notes that are issued for the project of replacing the steel seawall with a concrete seawall in the Hampton Beach area shall be paid from this fund. If the revenues from the parking facilities at Hampton Beach exceed $1,000,000 for the fiscal year, all revenues in excess of $1,000,000 shall be transferred prior to the close of the fiscal year from this fund to the Hampton Beach capital improvement fund established in paragraph IV.

III. The balance of any funds in this special nonlapsing fund shall be lapsed at the close of each fiscal year to the state park fund.

IV.(a) There is established a nonlapsing revolving fund to be known as the Hampton Beach capital improvement fund in the department of resources and economic development. The revolving fund shall be used for capital improvements for the parking facilities at Hampton Beach.

40 New Paragraphs; Board of Tax and Land Appeals; Authority; Duties. Amend RSA 71-B:5 by inserting after paragraph III the following new paragraphs:

IV. To hear and determine all matters relating to orders for reassessment properly brought pursuant to RSA 71-B:16.

V. To hear and determine petitions filed by the commissioner of revenue administration pursuant to RSA 21-J:11-a, II(b). The board shall give such petitions priority for scheduling hearings and for final rulings. In addition to the standards utilized by the commissioner of revenue administration in the certification of assessments pursuant to RSA 21-J:11-a, the board shall consider the criteria in a RSA 71-B:16-a. The board’s decision on such petitions shall be final, subject to appeal to the supreme court. Any appeal shall be filed with the clerk of the supreme court within 20 days after the date the decision is issued. The supreme court shall give any appeal it hears under this section priority in the court calendar.

41 Appraisal of Taxable Property; How Appraised. RSA 75:1 is repealed and reenacted to read as follows:

75:1 How Appraised. The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, and all other taxable property at its market value. Market value means the property’s full and true value as the same would be appraised in payment of a just debt due from a solvent debtor. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.

42 Appraisal of Taxable Property; Oath. Amend RSA 75:7 to read as follows:

75:7 Oath. The selectmen and assessors shall take and subscribe upon the copies or original inventories and assessments of both resident and nonresident taxes, furnished by them to the town clerks in their respective towns, to be recorded in the clerk's records, the following oath, which may be subscribed before any justice of the peace or notary public: We, the selectmen and assessors of __________, [do solemnly swear that in making the inventory for the purpose of assessing the foregoing taxes we appraised all taxable property at its full value, and as we would appraise the same in payment of a just debt due from a solvent debtor. So help us God] certify under the penalty of perjury that in making the inventory for the purpose of assessing the foregoing taxes, all taxable property was valued in accordance with RSA 75:8, to the best of our knowledge and belief.

43 Annual Revised Inventory. RSA 75:8 is repealed and reenacted to read as follows:

75:8 Revised Inventory.

I. Annually, and in accordance with state assessing standards, the assessors and selectmen shall adjust assessments to reflect changes so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and shall be sworn to in accordance with RSA 75:7.

II. Assessors and selectmen shall consider adjusting assessments for any properties that:

(a) They know or believe have had a material physical change;

(b) Changed in ownership;

(c) Have undergone zoning changes;

(d) Have undergone changes to exemptions, credits or abatements;

(e) Have undergone subdivision, boundary line adjustments, or mergers; or

(f) Have undergone other changes affecting value.

44 New Section; Appraisal of Taxable Property; Five-Year Valuation. Amend RSA 75 by inserting after section 8 the following new section:

75:8-a Five-Year Valuation. At least as often as every fifth year, beginning with the first year the commissioner of the department of revenue administration certifies a municipality’s assessments pursuant to RSA 21-J:3, XXVI, the assessors and/or selectmen shall value all real estate within the municipality so that the assessments are valued in accordance with RSA 75:1.

45 New Paragraph; Department of Revenue Administration; Duties of Commissioner. Amend RSA 21-J:3 by inserting after section XXV the following new paragraph:

XXVI. Review each municipality’s assessments once within every 5 years and certify the assessments of the municipality if such assessments are valued in accordance with RSA 75:1. In carrying out the duty to certify the assessments of property, the commissioner shall follow the procedures set forth in RSA 21-J:11-a.

46 New Sections; Department of Revenue Administration. Amend RSA 21-J by inserting after section 11 the following new sections:

21-J:11-a Certification of Assessments.

I. The commissioner shall certify that the assessments of a municipality comply with the provisions of RSA 75:1 when the commissioner determines that:

(a) Level of assessments and uniformity of assessments are within acceptable ranges as prescribed by state assessing standards by considering, where appropriate, an assessment-to-sales-ratio study conducted by the department for the municipality;

(b) Assessment practices substantially comply with applicable statutes and rules;

(c) Exemption, credit, and abatement procedures substantially comply with applicable statutes and rules;

(d) Assessments are based on reasonably accurate data; and

(e) Assessments of various types of properties are reasonably proportional to other types of properties within the municipality.

II. If the commissioner does not certify that the assessments of a municipality comply with RSA 75:1, the commissioner shall order in writing those corrective actions, including the time for completion, deemed necessary to assess the municipality’s property in accordance with RSA 75:1; and:

(a) If the governing body of the municipality agrees with the commissioner’s determination, the municipality shall complete the corrective actions within the time prescribed by the commissioner.

(b) If the governing body of the municipality does not agree with the commissioner’s determination not to certify its assessments, with the corrective actions ordered, or the time allowed for completion, the commissioner shall petition the board of tax and land appeals to order that the municipality’s property is not assessed in accordance with RSA 75:1 and to order such corrective action necessary to ensure that the municipality’s assessment are in accordance with RSA 75:1.

III. The commissioner shall adopt rules under RSA 541-A relative to acceptable ranges of level of assessments and uniformity of assessments, procedures for review of assessment practices, and procedures and forms for the commissioner’s certification of assessments. Rules adopted by the commissioner under this paragraph shall remain effective until the assessing standards board adopts rules under RSA 21-J:14-b, II.

IV. Within 60 days of the certification of a municipality’s assessments, the commissioner shall reimburse the municipality on a per parcel basis to defray assessing expenses associated with certification according to the following formula: $10 per parcel for the first 1,000 parcels, $8 per parcel for the next 5,000 parcels, and $5 per parcel for all remaining parcels.

21-J:11-b Implementation of Certification.

I. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years of April 1, 2002, and shall notify each city, town, and unincorporated place, within 60 days of passage of this act, of the property tax year for which their initial certification review shall occur.

II. The department shall offer training and technical assistance to municipal officials to assist in complying with the provisions of RSA 75:8, RSA 75:8-a, and RSA 21-J:11-a.

III. The commissioner of revenue administration shall report in its annual report, the number of communities assisted and the types of assistance and training provided pursuant to RSA 21-J:10, RSA 21-J:11, and RSA 21-J:11-b, II.

47 Setting of Tax Rates by Commissioner. Amend RSA 21-J:35, I to read as follows:

I. The commissioner of revenue administration shall compute and establish the tax rate of each town, city, or unincorporated place. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not delay or otherwise affect the setting of the tax rate for that municipality.

48 Real Estate. Amend RSA 73:10 to read as follows:

73:10 Real Estate. Real and personal property shall be taxed to the person claiming the same, or to the person who is in the possession and actual occupancy thereof, if such person will consent to be taxed for the same; but such real estate shall be taxed in the town in which it is situate. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not affect the obligation of the taxpayer to pay property taxes otherwise lawfully assessed.

49 Powers of Collector. Amend RSA 80:4 to read as follows:

80:4 Powers of Collector. Every collector, in the collection of taxes committed to him and in the service of his warrant, shall have the powers vested in constables in the service of civil process, which shall continue until all the taxes in his list are collected. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not affect the authority of the tax collector to issue tax bills and to exercise all powers contained in this chapter for the collection of taxes.

50 Petition for Order of Reassessment; SB 193 Provision Amended. Amend RSA 21-J:9-b to read as follows:

21-J:9-b Petition for Order of Reassessment. The commissioner, in petitioning for an order of reassessment pursuant to RSA 21-J:3, XXV, may consider any information that indicates that property in a city, town, or unincorporated place is valued disproportionately to other property within that municipality in determining whether to petition the board of tax and land appeals to issue an order for reassessment. Additionally, the commissioner shall petition the board of tax and land appeals to issue an order for reassessment of property if the following criteria are met:

I. The commissioner’s most recent annual sales-assessment ratio study indicates that the coefficient of dispersion exceeds 20 employing a 95-percent level of confidence, provided however that if the sample size for a sales-assessment ratio study is less than 30, the commissioner may use a level of confidence as low as 70 percent;

II. The municipality has not [conducted a full revaluation within 6 years] complied with the provisions of RSA 75:8-a; and

[III. A municipality has not contracted for a full revaluation of the property within such municipality to be effective no later than the tax year following such determination.]

51 Certification Required; SB 193 Provision Amended. Amend RSA 21-J:14-f, I to read as follows:

I. Every person, whether working individually, for a firm or corporation, or as a municipal [or department of revenue administration] employee, making appraisals of a municipality for tax assessment purposes, except elected officials making appraisals pursuant to RSA 75:1, shall be certified by the department. Department of revenue employees shall be certified at the level appropriate to their duties. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to qualifications for certification, standards for continuing education, and standards for revocation or suspension of certification. Rules adopted by the commissioner under this paragraph shall remain effective until the assessing standards board adopts rules under RSA 21-J:14-b, I(c).

52 Property Taxes; What Taxes Assessed; Expenses of Reassessment; SB 193 Provision Amended. Amend RSA 76:5 to read as follows:

76:5 What Taxes Assessed. The selectmen shall seasonably assess all state and county taxes for which they have the warrants of the commissioner of revenue administration and county treasurers respectively; all taxes duly voted in their towns; and all school and village district taxes authorized by law or by vote of any school or village district duly certified to them; and all sums required to be assessed by RSA 33 and RSA 21-J:9-c. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not affect the authority of the selectmen to assess taxes.

53 Initial Assessment Review Schedule. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years and shall notify each municipality, within 60 days of passage of this act, of the property tax year for which their initial certification review shall occur. The department shall offer training and technical assistance to municipal officials to assist in complying with the provisions of RSA 21-J:11-a, as inserted by this act.

54 Contingency. If SB 193 of the 2001 legislative session becomes law, then section 50 of this act shall take effect at 12:01 a.m. on the effective date of section 17 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 51 of this act shall take effect at 12:01 on the effective date of section 2 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 52 of this act shall take effect at 12:01 a.m. on the effective date of section 18 of SB 193. If SB 193 does not become law, then sections 50-52 of this act shall not take effect.

55 Purpose. Since the agricultural fairs of New Hampshire contribute greatly to the economic, cultural, and social well-being of the state, it is important that the state assist the fairs to assure their continued viability.

56 Appropriation. The sum of $1 is hereby appropriated to the department of agriculture, markets, and food for each year of the biennium ending June 30, 2003, for purposes of making distributions to agricultural fairs as provided in RSA 425:19-a – 19-f. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

57 Distribution Formula. The commissioner of agriculture, markets, and food shall distribute sums appropriated under section 56 of this act to agricultural fairs qualified under RSA 425:19-b according to the following formula: To each fair for capital improvements, $10,000; to each fair for marketing and promotional activities, $8,000; and to each fair a pro rata share based upon premiums paid and qualified under RSA 425:19-b of the remaining sums appropriated under section 66 of this act.

58 Statement of Purpose. The general court recognizes that a small number of individuals with complex diagnostic presentations such as individuals who have significant cognitive limitations as well as affective or thought disorders, severe emotional disturbances and significant functional limitations engage in behavior that potentially endangers their communities. Intervention, treatment, and supervision are effective means of assisting such individuals while providing for the safety of the public. Extended periods of treatment may be required in order for such individuals to benefit from therapeutic programs due to their learning difficulties. The general court intends to provide these individuals with appropriate treatment so that they may gain the skills needed to live safely in a community setting.

59 Definition of Mental Retardation Clarified. Amend RSA 171-B:2, IV to read as follows:

IV. The person has mental retardation, as defined in the most current edition of the Diagnostic and Statistical Manual of Mental Disorders published by the American Psychiatric Association; and

60 New Subparagraph; Responsibility of Guardian. Amend RSA 464-A:25, I by inserting after subparagraph (g) the following new subparagraph:

(h) The guardian of any ward who has a history of engaging in behavior which substantially endangers others shall consider the security and protection of the community while ensuring that the ward receives appropriate care, treatment, and supervision.

61 Commission Established. There is established a commission to review and approve proposed locations for the provision of residential treatment to individuals with complex and significant disabilities who have engaged in behavior which endangers the community and who require intensive therapeutic interventions and close supervision.

62 Membership and Compensation.

I. The members of the commission shall be as follows:

(a) One member of the senate, appointed by the president of the senate.

(b) One member of the house of representatives, appointed by the speaker

of the house.

(c) The attorney general.

(d) Two public members, appointed by the governor.

II. The legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.

63 Duties.

I. The commission shall receive recommendations from the department of health and human services of proposed program sites. The commission shall review the programs, services, and security provisions for each prospective program site, shall consult with representatives of the community in which a proposed program site is located, and shall give due consideration to local concerns. The commission shall conduct a public hearing in those communities where such a proposed site would be located. The department of health and human services shall make a presentation at each public hearing regarding the proposed program, including the number of individuals to be served and the staffing and security provisions incorporated into the proposed program.

II. Following consideration of the public input and information provided by the department of health and human services about the proposed programs, the commission shall approve at least 5 sites equitably distributed across the state to meet the needs of the state’s population in rural as well as densely populated communities. A site shall be approved only if it is:

(a) Out of visual range of any existing child care programs, playgrounds and other locations where children gather;

(b) Within a 30 minute drive of a general hospital; and

(c) In reasonable proximity of the community’s emergency services such as police, fire, and medical response.

III. Following approval by the commission, or after 4 months from the submission of a proposed site by the department if the commission fails to approve or deny a proposed site, the department shall be authorized to establish a program at the proposed site, provided, that the program conforms to local building and fire codes applicable to single family residences.

64 Chairperson; Support.

I. The chairperson of the commission shall be the attorney general. The first meeting of the commission shall be called by the attorney general. The first meeting shall be held within 45 days of the effective date of this section.

II. The department of health and human services shall provide any administrative support the commission deems necessary.

65 Repeal. Sections 61-64, relative to a commission to review certain proposed sites, is repealed.

66 New Chapter; Specialized Treatment Program. Amend RSA by inserting after chapter 135-D the following new chapter:

CHAPTER 135-E

Specialized Treatment Program

135-E:1 Definitions. In this chapter:

I. "Commissioner" means the commissioner of the department of health and human services.

II. "Department" means the department of health and human services.

135-E:2 Specialized Treatment Program.

I. The department shall establish, subject to available appropriations, a specialized therapeutic program including secure residential care and community-based after-care treatment which is designed to meet the needs of individuals with significant cognitive limitations as well as affective or thought disorders, severe emotional disturbances, and significant functional limitations who engage in behavior that potentially endangers their community. Such programs shall be utilized when less restrictive alternatives do not provide adequate safety and security to the community.

II. One component of the program shall be designed specifically to meet the needs of young adults with serious emotional disturbance or significant learning disabilities who have been in placement through the department under RSA 169-B or RSA 169-C and who continue to need intensive treatment in order to receive the support and supervision they require until they achieve the full benefit of the treatment that has been initiated during their minority. A young adult who meets admission criteria for the program shall be admitted on a voluntary basis, or by consent of his or her guardian.

III. The department may, if necessary, request the appointment of a guardian as provided in RSA 464-A for an individual who may be legally incapacitated and who is determined to need a specialized treatment program established pursuant to this chapter.

IV. Individuals receiving treatment from a specialized treatment program established pursuant to this chapter shall have all the rights guaranteed by RSA 171-A to persons with developmental disabilities, except to the extent necessary for safety or security.

V. A comprehensive clinical assessment shall occur prior to any admission, discharge, or transfer from the program.

135-E:3 Rulemaking. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:

I. Admission and discharge criteria for the program.

II. Program requirements.

III. The rights of individuals receiving treatment.

IV. Periodic review of each individual’s treatment to determine if the individual is served in the least restrictive setting consistent with the safety and security of the community.

V. Quality assurance processes and criteria for the program.

VI. Any other matter necessary to the administration of this chapter.

67 Rights Guaranteed. Amend RSA 171-A:29 to read as follows:

171-A:29 Rights Guaranteed. All rights guaranteed by RSA 171-A to persons with developmental disabilities shall be retained by persons involuntarily admitted under RSA 171-B except [where safety or security mandates restriction of such rights] to the extent necessary for safety or security. Any restriction of rights under this section may be appealed to the commissioner pursuant to rules adopted by the commissioner under RSA 171-A:3.

68 Order of the Court. Amend RSA 171-B:12 to read as follows:

171-B:12 Order of Court. If, after the hearing, the court finds by clear and convincing evidence that the person meets the standard set forth in RSA 171-B:2, the court shall order the person to submit to the least restrictive alternative of the following alternative consistent with the security and protection to the public:

I. Treatment and services in a receiving facility within the state developmental services delivery system or the residential settings specified in RSA 135-E:2;

II. Treatment and services within the state developmental services delivery system pursuant to RSA 171-A:4 other than in-patient treatment; or

III. Treatment and services in the secure psychiatric unit if the court determines that the programs and placements enumerated in paragraph I or II do not provide sufficient security and protection to the public.

69 Appropriation. The sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2002 and the sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2003 are hereby appropriated to the department of health and human services for the purposes of sections 58-68. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

70 Findings. The general court finds that:

II. In conjunction with adopting a broad based personal income tax to help fund an adequate education, it is wise to repeal or reduce other less equitable or desirable taxes and return certain other revenues to the general fund from the education trust fund to cover the cost of such other repeals or reductions of taxes.

III. It is to the benefit of this state to:

(a) Revise and improve the formula for funding an adequate education;

(b) Provide targeted aid, above and beyond adequacy funding, to property poor communities to help them achieve excellence in education without excessive local school tax burdens through a tax effort cap program; and

(c) Implement a circuit breaker on the total property tax burden on homesteads so that citizens of modest means do not pay an unreasonable and excessive portion of their income in total property taxes.

IV. In addition to funding an adequate education, it is appropriate and in the public interest to expand the use of the education trust fund to include funding for a local school property tax effort cap program.

V. A uniform standard exemption of income from the education income tax for all taxpayers and dependents is a just, reasonable, and proportionate means to assure that each taxpayer has the ability to earn a minimal subsistence level of income before being subject to the burden of income taxation, and that single heads of households are an appropriate class of people for whom an additional modest exemption from the education income tax is just and reasonable so that they can reasonably provide a minimal level of support for their dependents before being subject to the burden of income taxation.

VI. To promote industry, frugality, and a positive work ethic, a modest exemption from the education income tax on income earned by dependents is just and reasonable.

VII. The general good, benefit and welfare of the state is advanced by promoting home ownership and that an exemption of the first $150,000 of equalized value of primary residences (homesteads) from the state education property tax is reasonable. The education income tax is being enacted to supplement, and in part replace, the state property tax as a proportionate and reasonable form of taxation. It is therefore reasonable that residents who are now required to pay a personal income tax to the state of New Hampshire be allowed a nonrefundable credit against such state income tax liability equal to the amount of the state education property tax levied on their homestead in excess of the exempt portion of homestead value.

VIII. It is reasonable to exempt only the first $150,000 of equalized value of homestead property from the statewide education property tax as that amount is slightly more than the current average selling price of a home and as such represents a reasonable price or value within which residents can obtain a basic home. Residents owning homesteads with value in excess of the basic exempt amount may reduce their state education income tax liability by the amount of any state education property taxes on their homestead so that they pay one or the other tax, but not both.

IX. It is reasonable and just that renters, who do not directly pay property taxes, be allowed a renter’s credit against their education income tax liability that approximates the statewide education property tax paid by the owner of the rental dwelling unit.

X. With regard to the repeal of RSA 86:6 on July 1, 2001, it is the intent of the legislature that the estates of persons dying after June 30, 2001 not be subject to the tax or reporting requirements of RSA 86.

XI. With regard to the repeal of RSA 77-E:2 on January 1, 2002 and the remainder of RSA 77-E on December 31, 2002, it is the intent of the legislature that the business enterprise tax not be imposed on taxable periods ending after December 31, 2001 and that reporting and filing requirements for such periods cease.

71 New Chapters; Education Income Tax; State Education Property Tax; Property Tax Abatement Program. Amend RSA by inserting after chapter 76 the following new chapters:

CHAPTER 76-A

EDUCATION INCOME TAX

76-A:1 Definitions. In this chapter:

I. "Consumer price index" means the consumer price index for all urban consumers, U.S. city average, published by the United States Department of Labor.

II. "Department" means the department of revenue administration.

III. "Education trust fund" means the education trust fund established in RSA 198:39.

IV. "Individual" means a natural person.

V. "New Hampshire modified gross income" means New Hampshire modified gross income as determined in RSA 76-A:3.

VI. "New Hampshire taxable income" means New Hampshire taxable income as determined in RSA 76-A:3.

VII. "Nonresident individual" means an individual who receives wages, self-employment income, or unearned income for the taxable year from sources in this state, who maintains his or her domicile outside the state.

VIII.(a) "Resident fiduciary" means:

(1) The executor or administrator of the estate of a decedent who at death was domiciled in this state;

(2) The trustee of a trust created by will of a decedent who at death was domiciled in this state;

(3) The trustee of a trust created by, or consisting of property of, a person domiciled in this state;

(4) The trustee of a trust the property of which includes a business organization as defined in RSA 77-A:1, with business activity in New Hampshire as defined in RSA 77-A:1; or

(5) The trustee of a trust that has at least one beneficiary who is a resident individual, where, in the case of an individual, the trustee of the trust is a resident of New Hampshire or, in the case of a corporation or other business entity, has a place of business in New Hampshire.

(b) "Resident fiduciary" shall not include the trustee of any trust which is taxable as a corporation under the United States Internal Revenue Code, a trust to the extent it is considered to be a grantor trust pursuant to sections 671-679 of the United States Internal Revenue Code, and the trustee of a tax-qualified retirement plan under section 401(a) of the United States Internal Revenue Code.

IX. "Resident individual" means:

(a) An individual domiciled in the state; or

(b) An individual who maintains a permanent place of abode within the state and spends more than 183 days of the taxable year within the state.

X. "Taxable year" means the calendar or fiscal year or portion thereof which the taxpayer uses for federal income tax purposes under the United States Internal Revenue Code.

XI. "Taxpayer" means any individual or fiduciary subject to the provisions of this chapter.

XII. "Unearned income" means any income which is not wage or self-employment income, including but not limited to capital gains, allocations of income from S corporations, partnerships, limited liability companies or other similar entities, dividends, interests, rents, and royalties.

XIII. "United States Internal Revenue Code" means the United States Internal Revenue Code of 1986 as amended. The forms, procedures, and regulations of the United States Internal Revenue Service may be used by the commissioner of revenue administration in formulating rules for adoption under RSA 541-A. This definition shall be operative unless and until a specific statutory exception to its adoption is provided in this chapter, or until the application of one of its provisions is held to violate the New Hampshire constitution.

76-A:2 Imposition of Tax. A tax is imposed upon every resident and nonresident individual and upon every resident fiduciary at the rate of 3.0 percent of New Hampshire taxable income as determined in RSA 76-A:3.

76-A:3 New Hampshire Taxable Income.

I. "New Hampshire taxable income" means, for any taxable year:

(a) In the case of a resident or nonresident individual, the individual’s New Hampshire modified gross income, as defined in paragraph II of this section, less the following:

(1) An exemption of $11,000 for the taxpayer and an additional exemption of $11,000 for the taxpayer’s spouse if a joint return is made, provided that the taxpayer or spouse is not claimed as a dependent on another taxpayer’s federal income tax return or New Hampshire income tax return; and

(2) An additional exemption of $3,000 for each dependent to which the taxpayer is entitled for federal tax purposes under the United States Internal Revenue Code, provided that the dependent is not claimed as a dependent on another person’s federal income tax return or New Hampshire income tax return.

(3) A person who is claimed as a dependent under subparagraph (2) and who has earned income from wages, self-employment income, or farm income which is taxable under this chapter, shall be entitled to a separate exemption of $3,000 of such earned income on that person’s New Hampshire income tax return; and

(4) An additional exemption of $3,000 for a taxpayer entitled to a head of household status for federal tax purposes under the United States Internal Revenue Code.

(b)(1) In the case of a resident fiduciary, the amount shown as total taxable income on the fiduciary’s United States fiduciary income tax return:

(A) Increased by:

(i) Any interest or dividend income on obligations or securities of another state of the United States; and

(ii) Any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States to the extent exempted from the federal income tax; and

(B) Decreased by interest on, and dividends on securities attributable to the interest on, the direct obligations of the United States government.

(2) For a resident fiduciary with at least one beneficiary that is not either a resident individual or another resident fiduciary, the amount of income derived by application of subparagraph (1) shall be multiplied by a fraction, the numerator of which is income properly accumulated for the benefit of resident individuals or resident fiduciaries and the denominator of which is all income property accumulated.

(c) The amount of the exemptions allowed under this paragraph shall be in place for the first year of the tax only. The commissioner of revenue administration shall increase the exemption amounts allowed in each succeeding year by an amount which equals the percentage increase in the consumer price index for a recent prior annual period established by rule by the commissioner, and rounded to the nearest $10.

II. "New Hampshire modified gross income" means, for any taxable year, the amount of the taxpayer’s adjusted gross income for federal income tax purposes under the United States Internal Revenue Code:

(a) Decreased by the following amounts, if included in the taxpayer’s adjusted gross income for federal tax purposes:

(1) Interest on, and dividends on securities attributable to interest on, the direct obligations of the United States government;

(2) Interest and dividend income received from funds invested in the college tuition savings plan under RSA 195-H if used in accordance with RSA 195-H;

(3) The amount of income otherwise taxable under this chapter which is also taxed as business profits under RSA 77-A;

(4) The amount of capital gains income directly derived from sales of timber subject to taxation under RSA 79;

(5) The amount of any social security income that is included the taxpayers’ adjusted gross income for federal income tax purposes;

(6) The amount of income attributable to pension or retirement income that the taxpayer receives in lieu of social security income (due to employment where the employer was obligated to contribute to a pension plan in lieu of social security contributions), which amount when combined with any social security income shall not exceed the maximum potential regular social security benefit per beneficiary for that year that might have otherwise been available to such taxpayer, all as determined by rules adopted by the commissioner; and

(7) The amount of annuities, as defined in 45 U.S.C. §231(p), including Tier I and Tier II railroad retirement benefits, and supplemental annuities, as described in 45 U.S.C. §231a(b), the taxation of which by states is prohibited under 45 U.S.C. §231m; and

(8) The amount of income attributable to pension payments where the taxpayer’s contributions to the pension fund were previously subject to federal personal income taxation, as determined by rules adopted by the commissioner.

(b) Increased by:

(1) Any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States to the extent exempted from the federal income tax; and

(2) Any interest or dividend income on obligations or securities of another state of the United States.

76-A:4 Tax; When Due. Subject to the provisions of this chapter concerning the withholding of tax and estimated tax declarations, the tax imposed by this chapter shall be deemed to be assessed and due and payable on the fifteenth day of the fourth month following the close of the taxpayer’s taxable year.

76-A:5 Credits. The following credits are allowed against the tax due under this chapter:

I. Taxes withheld pursuant to the provisions of this chapter.

II. Estimated tax payments made pursuant to this chapter.

III. An annual renter’s credit of $300 on a dwelling unit subject to RSA 76-B rented by the taxpayer as his or her primary residence prorated for each full month of residence or alternatively, a renter’s credit, likewise prorated monthly which is annually equal to the full equalized value of the rented dwelling unit which may determined by dividing the local assessed value of the rented dwelling unit by the municipality’s equalization ratio determined according to RSA 21-J:9-a multiplied by the rate of taxation in RSA 76-B:2 for the concurrent tax year, provided the taxpayer presents competent evidence of such value of the dwelling unit. Taxpayers claiming the alternative renter’s credit shall bear the burden of proving the claimed value of the rented dwelling unit by a preponderance of the evidence. Such alternative credit claims shall be on forms prescribed by the commissioner. Taxpayers who reside in residential communities, group homes, nursing homes, manufactured housing or mobile home parks, or other facilities which are neither conventional homeowner or tenant situations may be allowed to claim a renter’s credit in an amount approximately equal to the state education property tax indirectly paid by the taxpayer through rent, charges or fees for care, pursuant to rules adopted by the commissioner. Persons who have claimed a homestead exemption pursuant to RSA 76-B:4 may claim a renter’s credit during the same year only if the exempt homestead is bought or sold during the tax year, in which case the renter’s credit may be claimed for the period rent is paid before or after the date of the purchase or sale of the exempt homestead, as the case may be; or in the situation where the taxpayer owns and resides in a manufactured housing dwelling unit and rents the underlying lot or land, in which case a limited or prorated renter’s credit for the state education property tax on the home lot may be allowed pursuant to rules adopted by the commissioner. In no case shall the renter’s credit exceed the tax due under this chapter after applying any credit claimed under paragraph IV of this section.

IV. In the case of a resident individual, a credit calculated by:

(a) Calculating the wages, self-employment income, and unearned income of the individual earned or derived from sources in another state and subject to income tax or a tax measured by income in that state plus active military pay earned while stationed out-of-state, whether subject to another state’s income tax or not;

(b) Reducing the amount calculated in subparagraph (a) by the portion of the taxpayer’s claimed exemptions which bears the same relationship to the taxpayer’s total claimed exemptions, as the amount calculated in subparagraph (a) bears to the taxpayer’s New Hampshire modified gross income; and

(c) Multiplying the amount calculated in subparagraph (a), as reduced in subparagraph (b), by the rate of tax provided in RSA 76-A:2.

V. In the case of a nonresident individual, a credit calculated by:

(a) Reducing the taxpayer’s New Hampshire modified gross income by the amount of wages and self-employment income earned by the taxpayer in New Hampshire and the amount of unearned income from New Hampshire sources;

(b) Reducing the amount calculated in subparagraph (a) by the portion of the taxpayer’s claimed exemptions which bears the same relationship to the taxpayer’s total claimed exemptions, as the amount calculated in subparagraph (a) bears to the taxpayer’s New Hampshire modified gross income; and

(c) Multiplying the amount calculated in subparagraph (a), as reduced in subparagraph (b), by the rate of tax provided in RSA 76-A:2.

VI. A credit equal to the state education property tax paid by the taxpayer on his or her homestead under RSA 76-B during the taxable year. In no case shall this credit exceed the tax due under this chapter after applying any credits claimed under paragraphs III and IV of this bill.

Returns

76-A:6 Returns.

I. Every resident individual and nonresident individual having New Hampshire modified gross income greater than the exemption amounts provided in RSA 76-A:3, I and every resident fiduciary shall make a return to the department of revenue administration under such rules and in such form or manner as the commissioner may prescribe, on or before the due date of the tax as provided in RSA 76-A:4.

II. A husband and wife who are both residents or who both earn wages or self-employment income from sources within New Hampshire shall file a joint return for any taxable year for which such a joint return is filed for United States income tax purposes.

III. Whenever any return shows that overpayment allowable to the taxpayer exceeds the amount of tax due, the department shall certify the amount of overpayment to the state treasurer for refund from the education trust fund created by RSA 198:39 or shall allow the taxpayer a credit against taxes due for a subsequent year, to the extent of the overpayment, at the taxpayer’s option.

76-A:7 Information Returns. Each individual, partnership, limited liability partnership corporation, limited liability corporation, proprietorship, joint stock company, association, insurance company, business trust, real estate trust, or other form of organization, organized for gain or profit, being a resident or having a place of business in this state or being a nonresident having income derived from sources subject to tax under this chapter, in whatever capacity acting, including lessors or mortgagors of personal property, fiduciaries, employers, and all officers and employees of the state or of any political subdivision of the state, having the control, receipt, custody, disposal, or payment of salaries, wages, rentals, or other compensation or income subject to the provisions of this chapter paid or payable during any year to any taxpayer subject to a tax under this chapter shall on such date or dates as the department shall from time to time designate, make complete return thereof to the department, in such form as the department may prescribe.

Withholding of Tax

76-A:8 Who Must Withhold. Every employer as defined by section 3401(d) of the United States Internal Revenue Code of 1986, as amended, employing any person within this state shall deduct and withhold upon wages paid to said employee, a tax equal to 3.3 percent of such wages less claimed exemptions, subject, however, to the provisions of RSA 76-A:11.

79-A:9 Time for Payment of Withheld Taxes and Filing Withheld Taxes Returns.

I. Every employer required to deduct and withhold any tax under RSA 76-A:8 shall make a quarterly return thereof to the department on or before the fifteenth day of the first calendar month following the calendar quarter for which the return is made. However, a return may be filed on or before the last day of the first calendar month following such quarter if timely deposits have been made in full payment of such taxes due for the quarter.

II. Every employer shall pay over to the department, or to a depository designated by the department, the taxes so required to be deducted and withheld at the same time that such employer is required, under federal income tax law and regulations, to pay over federal taxes that are required to be deducted and withheld from wages to employees.

III. The department may, if such action is necessary in any emergency where collection of the tax may be in jeopardy, require such employer to make such return and pay such tax at any time, or from time to time.

76-A:10 Employer’s Liability.

I. Each employer required to deduct and withhold tax under this chapter shall be liable for such tax. In the event an employer fails to withhold and pay over to the department any amount required to be withheld under RSA 76-A:8, the department shall assess such amount against the employer.

II. The amount of tax required to be deducted and withheld and paid over to the department under this chapter, when so deducted and withheld, shall be held to be a special fund in trust for the state. No employee or other person shall have any right of action against the employer in respect to any moneys deducted and withheld from wages and paid over to the department in compliance or in intended compliance with this chapter.

76-A:11 Use of Withholding Tables. At the election of the employer, the employer may deduct and withhold a tax determined on the basis of tables to be prepared and furnished by the department, which tax shall be substantially equivalent to the tax provided in RSA 76-A:8 and which shall be in lieu of the tax required in such section.

Estimated Tax Declarations

76-A:12 Filing of Declarations.

I. On the fifteenth day of the fourth month of the current taxable year every resident individual, nonresident individual, and resident fiduciary, except as provided in paragraph II, shall furnish the department with an estimate of such portion of such person’s New Hampshire taxable income for the current taxable year as will not be subject to the withholding provisions of this chapter.

II. The provisions of paragraph I are not applicable to resident individuals and nonresident individuals who reasonably anticipate receiving less than $11,000 of New Hampshire taxable income which will not be subject to withholding during the current taxable year, or to taxpayers receiving their income from farming as defined by the United State Internal Revenue Code of 1986, as amended. The provisions of paragraph I are not applicable to resident fiduciaries who reasonably anticipate having a tax obligation under this chapter of less than $400.

76-A:13 Payment of Estimated Tax. Each taxpayer required to file an estimated tax declaration shall include with the declaration of estimated income, payment of not less than 25 percent of the tax due thereon. Thereafter, on the fifteenth day of the sixth and ninth months of the taxable year, the taxpayer shall pay not less than 25 percent of the tax due upon said estimated income or any revised estimate thereof. The fourth installment of estimated tax shall be paid on the fifteenth day of the first month following the close of the taxable year for which the estimate was made.

Miscellaneous Provisions

76-A:14 Extension of Time for Returns. For good cause, the department may extend the time within which a taxpayer is required to file a return or declaration and if such return or declaration is filed during the period of extension no penalty or late payment charge may be imposed for failure to file the return at the time required by this chapter, but the taxpayer shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 and RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.

76-A:15 Administration.

I. This chapter shall be administered and enforced by the commissioner of revenue administration. The commissioner shall adopt rules, under RSA 541-A, necessary to insure the proper administration of this chapter which shall be consistent with the provisions of RSA 21-J:13.

II. The commissioner shall appoint such additional technical, clerical, and other personnel as the commissioner shall deem necessary to carry out the provisions of this chapter.

III. The department of revenue administration shall collect the taxes, interest, and penalties imposed under this chapter and RSA 21-J and shall pay them to the state treasurer less the administrative and enforcement costs of this chapter. The state treasurer shall deposit the remaining amount in the education trust fund established in RSA 198:39.

IV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, or the penalties imposed by this chapter and RSA 21-J, as part of the commissioner’s authority to administer this chapter and to administer and enforce the tax laws of this state generally under RSA 21-J.

V. In the collection of taxes imposed by this chapter, the department may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes, and it has all of the duties imposed upon the tax collectors by RSA 80 including the optional tax sale procedure under RSA 80:58-86. The following shall also apply:

(a) The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state.

(b) If the state purchases the land, the state treasurer shall certify the purchase to the governor and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

VI. The commissioner shall have the authority to subpoena witnesses, records, and documents, as needed, and to administer oaths to those testifying at hearings. The department and the taxpayer may take the depositions of witnesses residing within and without the state pertaining to a matter under this chapter, in the same way as depositions are taken in civil actions in the superior court.

76-A:16 Fees. Fees of witnesses shall be the same as those allowed to witnesses in the superior court. In the case of witnesses summoned by the commissioner, it shall be considered as an expense of administration of this chapter.

76-A:17 Notice. Any notice required by this chapter to be given by the department to a taxpayer shall be made by mail to the last known address of the taxpayer and in the case of hearings shall be given at least 10 days before the date thereof.

76-A:18 Preference. The taxes and interest imposed by this chapter have preference in any distribution of the assets of the taxpayer, whether in insolvency or otherwise.

76-A:19 Dissolutions, Withdrawals, and Statements of Good Standing.

I.(a) No employer organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or to its members and managers pursuant to RSA 304-C:58 until all taxes required to be withheld by the employer under this chapter, and any interest and penalties that related thereto, have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax required to be withheld, tax interest, or penalties for taxes administered by the department are due and unpaid.

(b) In order to transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or its members or managers pursuant to RSA 304-C:58, an employer shall submit a written request containing the complete corporate or limited liability company name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a certificate in accordance with subparagraph (a).

II. In order to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) or RSA 304-C:68, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal for the purposes required under RSA 293-A:15.20(b)(6) or RSA 304-C:68.

III. In order to obtain a statement that it is in good standing with the department of revenue administration, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing.

76-A:20 Liens for Tax.

I. If any employer required to deduct and withhold a tax under this chapter neglects or refuses to pay the same after demand, the unpaid amount, including any late payment charge and interest together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to such employer. Such liens shall arise at the time assessment and demand is made by the department and shall continue until the liability for the full amount of the lien is satisfied or becomes unenforceable. Such lien against personal property shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of such lien and the sum due has been placed on record by the department with the secretary of state and in the office of the town clerk where the taxpayer resides. Such lien against real property shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of such lien and the sum due has been placed on record by the department with the register of deeds for the county in which the property subject to the lien is situated. In the case of any prior mortgage on real or personal property so written as to secure a present debt plus future advances by the mortgagee to the mortgagor, the lien herein provided, when notice thereof has been properly recorded, shall be subject to such prior mortgage unless the department also notifies the mortgagee in writing of the recording of such lien, in which case any indebtedness thereafter created from mortgagor to mortgagee shall be junior to the lien herein provided for.

II. The lien created by paragraph I shall be released upon satisfaction of the amount of the lien or upon a finding by the commissioner that the lien has become unenforceable, or if there is furnished to the department a bond with surety approved by the department in a penal sum sufficient to equal the amount of the lien, said bond to be conditioned upon the payment of the amount of the lien upon a final determination or adjudication of the employer’s liability therefor.

III. The lien created by paragraph I may be foreclosed in the case of real estate agreeably with the provisions of law relating to foreclosure of mortgages on real estate, and in the case of personal property agreeably with the provisions of law relating to the foreclosure of security interests in personal property.

IV. To secure payment of the taxes, fees, charges, and interest imposed by this chapter and RSA 21-J, the department may avail itself of any other provision of law relating to liens for taxes.

76-A:21 Additional Returns. When the commissioner has reason to believe that a taxpayer has failed to file a return or to include any part of New Hampshire modified gross income in a filed return, the commissioner may require the taxpayer to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received, within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the taxpayer of any penalty for failure to make a correct original return or relieve the taxpayer from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify or extend the statute of limitations provided in RSA 21-J:29.

76-A:22 Corrections. Each taxpayer shall report to the commissioner any change or correction in the amount of the taxpayer’s New Hampshire modified gross income or exemptions, such as may result from determinations by the United States Internal Revenue Service, with respect to any previous year for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer becomes aware of such change or correction, including receipt of notice from the United Stated Internal Revenue Service that a change in the taxpayer’s federal adjusted gross income has finally been determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months of the filing of the report.

76-A:23 Taxpayer Records.

I. Every taxpayer shall:

(a) Keep such records as may be necessary to determine the amount of the taxpayer’s liability under this chapter;

(b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined;

(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times.

II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.

76-A:24 Severability. If any provision or provisions of this chapter, is or are declared unconstitutional or inoperative by a final judgment, order, or decree of the Supreme Court of the United States or of the supreme court of New Hampshire, the remaining provisions of said chapter shall not be affected thereby.

CHAPTER 76-B

STATE EDUCATION PROPERTY TAX

76-B:1 Definitions. In this chapter:

I. "Assessing official" means the assessing authority of any town, city, or unincorporated place.

II. "Commissioner" means the commissioner of the department of revenue administration.

III. "Department" means the department of revenue administration.

IV. "Dwelling" means the house or habitation for a natural person or persons consisting of a structure that provides shelter from the elements and contains at minimum a space for preparation and consumption of food and for repose on a daily basis.

V. "Education trust fund" means the education trust fund established in RSA 198:39.

VI. "Municipality" means a city, town, or unincorporated place.

VII. "Homestead" or "homestead property" means the dwelling owned by a claimant or in the case of a multi-unit dwelling, the portion of the dwelling, which is used as the claimant’s principal place of residence and the claimant’s domicile for purposes of RSA 654:1. "Homestead" shall not include land and buildings taxed under RSA 79-A, 79-B, or 79-C or land and buildings or the portion of land and buildings rented or used for commercial or industrial purposes. In this paragraph the term "owned by a claimant" includes a vendee in possession under a land contract, one or more joint tenants or tenants in common, and a trustee of a grantor trust pursuant to sections 671-679 of the U.S. Internal Revenue Code.

VIII. "Tax" or "taxes" means the state education property tax imposed pursuant to RSA 76-B:2.

IX. "Taxable real estate" means property subject to tax under RSA 72, except property subject to tax under RSA 82, RSA 83-F, homestead property, and dormitories and dining facilities of not for profit educational institutions otherwise subject to local property taxation under RSA 72:23, IV.

X. "Tax collector" means the appointed or elected collector of taxes for a municipality.

XI. "Taxpayer" means any person subject to tax under RSA 72 and RSA 73 owning taxable real estate.

XII. "Tax year" means the twelve month period beginning April 1 and ending March 31 of the succeeding calendar year.

76-B:2 State Education Property Tax Imposed. An annual state education property tax at the uniform rate of $3.50 on each $1,000 of equal full value taxable real estate is hereby imposed.

76-B:3 The commissioner shall annually equalize the rate of taxation established in RSA 76-B:2 for each municipality by dividing such rate by the municipality’s equalization ratio determined in a manner consistent with RSA 21-J:9-a, except that for municipalities which have undergone a total revaluation of taxable property to current full value within the prior year and for municipalities that have a system for annually maintaining local valuations within 1.5 percent of current full value according to standards adopted by the commissioner, the commissioner shall use the rate set in RSA 76-B:2 as the equalized rate.

76-B:4 Commissioner’s Warrant.

I. The commissioner shall annually calculate the tax to be raised by each municipality by multiplying each municipality’s equalized rate, determined pursuant to RSA 76-B:3, by the local assessed value of all taxable real estate in the municipality.

II. The commissioner shall issue a warrant under the commissioner’s hand and official seal for the amount computed in paragraph I to the selectmen or assessing officials of each municipality at the same time as tax rates are set under RSA 21-J:35 directing them to assess such sum and pay such sum to the state treasurer for deposit in the education trust fund in RSA 198:39 as prescribed in RSA 76-B:12.

III. The commissioner shall report the total amounts assessed to each municipality to the governor, speaker of the house of representatives, president of the senate, state treasurer, and department of education on or before November 30 of each year.

76-B:5 Homestead Exemptions.

I. The first $150,000 of equalized full value of homesteads of qualifying taxpayers are exempt from the tax due under this chapter.

II. A qualifying taxpayer is an individual who:

(a) Is subject to the education income tax as a resident individual under RSA 76-A, whether required to file or not under RSA 76-A:6, or has been granted a local property tax exemption under RSA 72:39-a.

(b) On April 1 owns a homestead or interest in a homestead subject to the state education property tax; and

(c) Files a claim certifying under the pains and penalties of perjury that such taxpayer qualifies under subparagraph (a) and (b) with the selectmen or local assessing official on or before July 31 of the tax year for which the claim is made. Claims filed after July 31 each year shall not be considered timely for the current year, but shall be considered filed for the following tax year. The selectmen or local assessing official may waive the filing of a claim and list the homestead exemption for a taxpayer who has been granted a local property tax exemption under RSA 72:39-a and who is reasonably believed to currently qualify for that exemption.

III. Upon receipt of a claim for a homestead exemption under RSA 76-B:5, the selectmen or assessing officials shall review the claim and shall grant or deny the claim in writing by September 1 following receipt of the claim. Failure of the selectmen or assessing officials to respond shall constitute acceptance of the claim. Accepted claims shall continue from year to year without necessity for refiling unless there is a change in ownership or use of the property, and except as provided for in subparagraph V(d). Accepted claims may at any time be revoked for any tax year or portion thereof following the occurrence of one or more of the following events:

(a) The claimant fails to file a return as required under RSA 76-B:6 within one year following the close of the tax year for which the exemption is claimed; or

(b) The claimant is no longer qualified for the local property tax exemption under RSA 72:39-a; or

(c) The claimant is no longer qualified under the definition of homestead in RSA 76-B:1, VII due to a change in ownership or use.

IV. Claims shall be made on forms prescribed by the commissioner and provided to each municipality.

V. The following shall apply to the determination of the amount of property value exempted relative to a homestead which is part of a single tax parcel upon which is located other dwelling units not owned or occupied by the taxpayer or significant non-residential use of the property:

(a) If the tax parcel includes property used for business or other nonresidential use, the exempt homestead amount shall include in addition to the actual homestead the lesser of 1,000 square feet of floor area of such non-residential use property or $25,000 of equalized value, except that family owned and operated farms which are not owned by a business entity or held in the name of a non-natural person shall be eligible for the full homestead exemption on all property not assessed under RSA 79-A, 79-B, or 79-C.

(b) If the tax parcel includes other dwellings or dwelling units, the value of the homestead exemption relative to the claimed homestead shall be determined by the assessing official as follows:

(1) Divide the value of the tax parcel by the number of dwelling units; or

(2) If the square footage of each dwelling unit is known, multiply the value of the tax parcel by a fraction consisting of the square footage of the claimed homestead divided by the total square footage of all dwelling units in the parcel; or

(c) In lieu of the methods of determining the amount of homestead exemption in subparagraph (a) or (b), a taxpayer may present competent evidence of a greater proportion of exempt value to the assessing officials. In such instance the taxpayer bears the burden of proving the claimed exemption by the preponderance of the evidence.

(d) The procedure, or exclusion of value resulting from the procedure in subparagraph (b) shall be waived to the extent it pertains to a single additional dwelling unit on the homestead property that is occupied by a direct lineal ascendant or descendant, sibling, aunt, uncle, niece or nephew, by blood, marriage, or law, of the qualifying taxpayer who does not pay rent, other than for utilities, as annually certified by the claimant

(e) In no case shall the total homestead exemption exceed a total equalized full value of $150,000.

VI. If a taxpayer purchases a homestead after April 1 for which no homestead exemption was claimed by the previous owner, the taxpayer may apply to the department for a refund of state education property tax previously paid on the homestead, but for which no application was made. The amount of such refund shall be apportioned according to the number of days in the tax year the taxpayer owned and occupied the homestead. Claims by taxpayers purchasing homestead property shall be filed with the inventory of property transfer required to be filed with the municipality pursuant to RSA 74:18. The selectmen or assessing officials shall, within 30 days of filing of the referral claim, accept or deny it and, if accepted, notify the department. The department shall certify the amount of such refund to the state treasurer for payment from the education trust fund created by RSA 198:39.

VII. Manufactured housing as defined in RSA 674:31 qualifying as homestead property and sited on land not owned by the claimant shall be eligible for the homestead exemption based on the value of such manufactured housing without the land. Such claimant may also be eligible for a reduced renter’s credit against their education income tax based on their rental of the lot or land on which the manufactured housing is located pursuant to RSA 76-A:5 III.

76-B:6 Time of Assessment and Payment. Except as provided in this chapter with respect to utility property, the tax shall be deemed assessed on April 1 in each year and is payable at the same time or times as the local property tax assessed by the municipality.

76-B:7 Collection. The assessing officials for each municipality shall make a list of all taxes by them assessed against property under their hands and seals to the tax collector, directing the tax collector to collect the state education property taxes along with other property taxes. It shall be listed as a separate line on the municipal property tax bill. Upon application by the assessing officials, the commissioner for good cause may extend the time for delivery of the state education property tax warrant.

76-B:8 Remedies for Collection. The state education property tax may be collected by all of the means and methods provided by law for the collection of property taxes.

76-B:9 Interest and Charges for Nonpayment. Nonpayment of the tax shall incur the same charges and interest as are imposed by law for nonpayment of local property taxes. Such charges and interest shall be payable to the municipality.

76-B:10 Abatement; Reimbursement of Abatements. The tax may be abated in the same manner as provided by law for abatement of local property taxes. Municipalities shall be reimbursed for the amount of such abatements on an annual basis, or at some more frequent interval at the discretion of the commissioner. Such reimbursement shall be payable by the state treasurer from the education trust fund created by RSA 198:39 upon certification of the amount of reimbursement by the commissioner to the treasurer.

76-B:11 Liability of Cities and Towns; Reimbursement of Uncollectables. Each municipality shall be liable to the state for all taxes lawfully assessed in such municipality. Taxes assessed but never collected, after collection procedures under RSA 80, including tax sale, are completed, shall be subject to reimbursement to the municipality by the state treasurer from the education trust fund created by RSA 198:39, upon certification of the amount of reimbursement by the commissioner to the treasurer.

76-B:12 Payment to State.

I. Each municipality shall cause its tax collector to certify such information as the state treasurer shall require, and shall cause its treasurer to pay over to the state treasurer, amounts assessed to the municipality under RSA 76-B:4 as follows: 40 percent of the tax assessed to the municipality in the prior tax year on or before July 31 and 30 percent of the actual balance of the tax assessed for the current tax year on or before December 31 and March 31; or in such other amounts and on other dates as may be prescribed by the commissioner in the event that the municipality bills only annually for property taxes or due to other extenuating circumstances.

II. Notwithstanding the provisions of paragraph I, the first tax year payment to be made by July 31, 2002 shall be as estimated by the commissioner.

76-B:13 Computation for Costs. A municipality may retain for its unrestricted use 2 ½ percent of the amount of tax assessed by it as compensation for the costs of collecting such state taxes, administering homestead claims and assessments, appraising and valuing taxable real estate in compliance with state standards, and otherwise complying with the provisions of this chapter, RSA 75, RSA 76, RSA 76-A, and RSA 76-C. Such amount shall not be included in the amount payable by the municipality to the state treasurer under RSA 76-B:12. In addition municipalities may keep any interest earned on state taxes that are collected but not due and remitted to the state, as additional compensation for the costs of collection and administration of the state education property tax.

76-B:14 Extents. The state treasurer may also issue an extent for the amounts of all taxes not remitted by any municipality as provided in this chapter.

76-B:15 Local Property Taxes for Expense of Education Beyond Adequacy. Municipalities are hereby authorized to assess and collect property taxes locally, under general provisions of law, to meet budgeted expenses of education not funded through adequate education grants, other distributions from the education trust fund under RSA 198:39, or moneys raised from other sources.

76-B:16 Appeals of Homestead Exemptions.

I. Whenever the selectmen or assessing officials refuse to grant a taxpayer a homestead exemption, or grant an exemption less than the amount claimed by the taxpayer, or the taxpayer is aggrieved by a determination by the assessing official under this chapter, the taxpayer may appeal in writing, on or before March 1 following the date of notice of tax under RSA 72:1-d, to the board of tax and land appeals.

II. When a taxpayer appeals the denial of a claim to the board of tax and land appeals, the board may reverse or affirm, wholly or partly, or may modify the decision brought up for review when there is an error of law or when the board finds the selectmen’s or assessing official’s action to be arbitrary or unreasonable.

CHAPTER 76-C

PROPERTY TAX ABATEMENT PROGRAM

76-C:1 Purpose; Property Tax Abatement Program. The purpose of the property tax abatement program is to aid in preserving New Hampshire’s tradition of home ownership by abating excessive and unreasonable property tax burdens.

76-C:2 Definitions. In this subdivision:

I. "Homestead" means "homestead" as defined and limited for purposes of the homestead exemption in RSA 76-B:5.

II. "Household" includes all persons living with taxpayer in the same dwelling unit that has qualified for a homestead exemption. A person not related by blood or marriage to the taxpayer and who is either a bona fide renter of a room within a dwelling unit/homestead or a bona fide employee providing personal care to a member of the household and who is not related to the person for whom the care is provided shall not be included in the household, provided that if a renter, his or her rent is accounted for in a statement of household income (through a Form 1040 Schedule E or equivalent form approved by commissioner of revenue administration). A household member who files separately from the taxpayer and who only resides in the taxpayer’s home for part of the year may pro rate his or her annual income based on the number of months (rounded up to a whole number of months) that the member resided in the household.

III. "Household income" means the sum of the personal incomes of all household members. Personal income is the federal adjusted gross income (as determined by Internal Revenue Code) increased by tax-exempt interest (Form 1040, line 8b), the amount of net capital losses (Form 1040, line 13, Schedule D loss), the amount of other losses (from sales of business property, Form 1040, line 14, Form 4797), the amount of business losses (Form 1040, line 12, Schedule C), the amount of losses from rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICS, etc. (Form 1040, line 17, Schedule E losses), the amount of nontaxable pensions and annuities (Form 1040, line 16a-16b), and the amount of nontaxable social security benefits (Form 1040 lines 20a-20b). Federal Internal Revenue Service form and line numbers are for reference in defining the meaning of terms. If federal form and line numbers change subsequent to the effective date of this paragraph, the commissioner of revenue administration may establish comparable revised defining references by rules, adopted pursuant to RSA 541-A.

IV. "Qualifying taxpayer" means a taxpayer whose total property taxes on the taxpayer’s homestead exceeds 8 percent of household income for a given year and who has an eligibility percentage of greater than zero percent.

76-C:3 Applications.

I. The commissioner of revenue administration shall provide municipalities with notices of the availability of and instructions for claiming property tax abatements under this subdivision, to be mailed with property tax bills beginning in November 2002 and with all property tax bills for each billing thereafter.

II. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the forms for applications for property tax abatements and statements of household income.

III. Applications for abatement may be filed any time during a given calendar year based on the prior year’s personal income and property taxes, including local, county, and state property taxes, assessed on the homestead. Applications should be filed before April 30 of each year. Those applications filed between May 1 and December 31 will be accepted as late and may be delayed in payment or denied if funds are not available.

IV. An application for property tax abatement and a statement of household income shall be submitted and signed, as true to the best knowledge and belief of the applicants under penalties of perjury, by all adult members of the household who contribute income to the household. Copies of all federal and state personal income tax returns shall be filed with the application. An applicant who is not required to file federal or state personal income tax returns due to low income, shall complete and sign these forms if requested to do so by the commissioner of revenue administration.

76-C:4 Qualifying Taxpayers.

I. Each taxpayer who submits a complete application for abatement shall be assigned an eligibility percentage based on household income. The eligibility percentage shall be the lesser of 100 percent or a ratio equal to (twice the household exemptions minus household income) divided by household exemptions, where household exemptions equal the total amount of exemptions that household members qualify for under RSA 76-A:3, I(a).

II. Each qualifying taxpayer’s abatement shall equal their eligibility percentage times their maximum excess property tax burden. The maximum excess property tax burden is the entire amount of property taxes on the taxpayer’s homestead in excess of the circuit breaker limit for the year. By July 31 of each year the commissioner shall determine the circuit breaker limit for the current year’s applications (based on prior year’s income and property taxes) by establishing it as the lowest percentage, rounded to the nearest 1/10 percentage point, where all payments of abatements due on approved applications received by April 30 will be less than available dedicated and appropriated funds on hand as of June 30, but not less than 8 percent.

76-C:5 Payments of Approved Abatements.

I. By September 30 of each year, the commissioner of revenue administration shall pay abatements due on approved applications that were received prior to May 1 of that year. Abatements due on approved applications that were received on or after May 1 may be paid at the convenience of the department of revenue administration as funds are available during the remainder of that fiscal year or rejected if funds are not available.

II. The department of revenue administration shall make abatement payments either jointly to the taxpayer and the tax assessor of the taxpayer’s homestead municipality, or if so directed on the application, directly to the municipality of the taxpayer’s homestead on the taxpayer’s account, so the abatement may be used as a payment of property taxes due.

III. Abatements not deposited within one year of issuance may be canceled and forfeited back to the property tax abatement program fund.

IV. If the department determines that an abatement was overpaid due to subsequent audit, amended return, or error correction, the taxpayer shall return the overpayment and the amount may be withheld from future abatements or the amount of overpayment due plus interest shall accrue as a lien against the taxpayer’s homestead, to be paid upon sale of the real estate.

V. The property tax abatement program fund is established within the office of the state treasurer. This fund shall be nonlapsing and shall be for the sole purpose of making payments on approved abatement applications under this section. Moneys from a portion of real estate transfer tax revenues shall be deposited in this fund, in accordance with RSA 78-B:13, II.

72 Reference to Interest and Dividend Tax Deleted; Education Income Tax Added. Amend RSA 72:34, II to read as follows:

II. For those exemptions having income or asset limitations, the assessing officials may request true copies of any of the following, as needed to verify eligibility. Any documents submitted shall be considered confidential, handled so as to protect the privacy of the applicant, and returned to the applicant at the time a decision is made on the application. The documents are:

(a) Federal income tax form; [and]

(b) [State interest and dividends tax form; and

(c)] Property tax inventory form filed in any other town; and

(c) Education income tax form.

RSA 359-C shall not apply to the documents requested for verification under this section.

73 Adjustment to Business Profits Tax; Reference Changed. Amend RSA 77-A:4, I to read as follows:

I. In the case of a business organization which is subject to taxation under RSA [77] 76-A, a deduction of such amount of gross business profits as is attributable to income which is taxable or is specifically exempted from taxation under RSA [77] 76-A.

74 Real Estate Transfer Tax; Distribution of Funds. RSA 78-B:13 is repealed and reenacted to read as follows:

78-B:13 Distribution of Funds.

I. The commissioner shall determine the amount of revenue produced by $.10 per $100 for each fiscal year based upon prior year experience and shall certify such amounts to the state treasurer by October 1 of that year.

II. The state treasurer shall deposit the amount of revenue produced by $.10 per $100 as determined by the commissioner into the property tax abatement program fund established under RSA 76-C:5, V.

75 Reference Deleted. Amend RSA 87:1, I to read as follows:

I. [In addition to the taxes imposed by RSA 86] An estate tax is hereby imposed upon the transfer of the estate of every decedent leaving an estate which is subject to an estate tax under the provisions of the United States Internal Revenue Code of 1986, as amended, and who has property within this state.

76 New Chapter; Early Literacy and Reading Improvement. Amend RSA by inserting after chapter 193-F the following new chapter:

CHAPTER 193-G

EARLY LITERACY AND READING IMPROVEMENT

193-G:1 Purpose. The general court finds that in order to implement New Hampshire’s policy of providing all pupils with the opportunity to acquire an adequate public elementary and secondary education, it is essential that by the end of grade 3 virtually all children shall demonstrate that they have developed the interest and ability to read with fluency and understanding materials appropriate for third grade pupils.

193:G-2 Early Literacy and Reading Improvement Fund. There is hereby established an early literacy and reading improvement fund in the department of education. This fund shall be used for the purpose of providing instruction and to provide early literacy and reading improvement assistance to school districts to help students in kindergarten through grade 3 to read and write at grade level by the end of grade 3; to provide, develop, and evaluate outcome-proven programs and courses; and to provide technical assistance and professional development activities through grants, contracts with consultants, and employment of individuals to fill authorized, program-related positions. The administration of the early literacy and reading improvement program shall involve the following:

I. Establishing forms and procedures for districts to use for the development and submission of early literacy and reading improvement grant requests, including:

(a) A detailed plan and budget, with the opportunity to request up to 3 years of financial assistance primary school professional development; and the further opportunity to apply for additional assistance based on demonstrated need.

(b) An assurance that grant funds will be used only to supplement and not supplant on-going local efforts.

(c) A description, if applicable, of how grant activities were planned in consultation with, and will be implemented in coordination with the goals of the initiative.

(d) A delineation of the geographic area to be served by the project.

II. Providing assistance to districts in the development of grant requests.

III. Establishing an equitable grant review process that:

(a) Includes an evaluation of each proposal’s adequacy, educational appropriateness, and cost effectiveness, and the extent to which additional revenues are required to implement the proposed plan and activities.

(b) Gives priority to districts with lower-performing schools in reading and which are proposing reasonable efforts to address early literacy needs and/or improve reading performance.

IV. Reviewing grant requests with recommendations for approval, including level of funding and, to the extent possible, balanced geographic distribution.

V. Distributing grant payments to school districts in accordance with an established payment schedule specified in the district’s grant approval notification.

VI. Monitoring the implementation of funded plans and activities.

VII. Evaluating the educational impact of the early literacy and reading improvement program on reading skill and comprehension in students in kindergarten through grade 3.

VIII. The state board shall, pursuant to RSA 541-A, and not later than July 1, 2002, adopt rules relative to the administration of the early literacy and reading improvement program established in this section.

77 Cooperative School Districts; Certification of District Taxes; Adequate Education Grants. Amend RSA 195:14, I (b) to read as follows:

(b) The commissioner of revenue administration shall examine such certificates and delete any appropriations which appear not made in accordance with the law, and adjust any sum, in accordance with RSA 21-J:35, which may be used as a setoff against the amount appropriated when it appears to the commissioner of revenue administration such adjustment is in the best public interest. The commissioner of the department of revenue administration shall apply the total amount of all adequate education grants received pursuant to RSA 198:42 as a setoff against the amount appropriated.

78 Cooperative School Districts; Certification of District Taxes Amended. Amend RSA 195:14, I(c) to read as follows:

(c) The commissioner of revenue administration shall certify to the state department of education the total amount [to be apportioned among the pre-existing school districts. Such total shall include the adequate education cost for the district under RSA 198:38, XII, and the amount above the cost of an adequate education to be assessed and collected as local educational taxes] of taxes to be raised for the support of the cooperative school district.

79 Cooperative School Districts; Certification of District Taxes; Determination of Proportional Share Amended. RSA 195:14, I (d) is repealed and reenacted to read as follows:

(d) The state department of education shall determine the proportional share of said taxes to be borne by each preexisting school district and notify the commissioner of revenue administration of its determination.

80 Cooperative School Districts; Educational Adequacy Grant Computation Amended. Amend RSA 195:15 to read as follows:

195:15 State Aid. The state aid to which a cooperative elementary and/or secondary district shall be entitled shall be the total of those shares of the aid to which the pupils attending the cooperative district would have entitled the pre-existing districts, had they remained in the pre-existing districts. [For the purposes of crediting the cooperative district’s adequate education cost to the pre-existing districts, each such pre-existing district shall have its adequate education cost under RSA 198:38, XII credited against its share of the cooperative school district budget. However,] Cooperative school districts formed by 2 or more pre-existing districts whose boundaries approximate those of a single township in which they are located shall be treated as a single school district for the purposes of this section.

81 Cooperative School Districts; Formation Procedures; Adequate Education Grant Apportionment Amended. Amend RSA 195:18, IX to read as follows:

IX. The organization meeting of a cooperative school district shall be called to order by the chairperson of the cooperative school district planning board, or by the clerk-treasurer thereof, who shall serve as temporary chairperson for the first order of business which shall be the election of a moderator and of a temporary clerk, by ballot, who shall be qualified voters of the district. From and after the issuance of the certificate of formation by the board to the date of operating responsibility of the cooperative school district, such district shall have all the authority and powers of a regular school district for the purposes of incurring indebtedness, for the construction of school facilities and for such other functions as are necessary to obtain proper facilities for a complete program of education. When necessary in such interim, the school board of the cooperative school district is authorized to prepare a budget and call a special meeting of the voters of the district, which meeting shall have the same authority as an annual meeting, for the purpose of adopting the budget, making necessary appropriations, and borrowing money. Whenever the organization meeting is held on or before April 20 in any calendar year, no annual meeting need be held in such calendar year. Sums of money raised and appropriated at the organization meeting or any interim meeting prior to the first annual meeting shall be forthwith certified to the commissioner of revenue administration and the state department of education upon blanks prescribed and provided by the commissioner of revenue administration for the purpose, together with a certificate of estimated revenues, so far as known, and such other information as the commissioner of revenue administration may require. The commissioner of revenue administration shall examine such certificates and delete any appropriations which appear not made in accordance with the law, and adjust any sum which may be used as a setoff against the amount appropriated when it appears to the commissioner such adjustment is in the best public interest. The commissioner of the department of revenue administration shall apply the total amount of all adequate education grants received pursuant to RSA 198:42 as a setoff against the amount appropriated. The commissioner of revenue administration shall certify to the state department of education the total amount of taxes to be raised for said cooperative school district and the state department of education shall determine the proportional share of said taxes to be borne by each preexisting school district and notify the commissioner of revenue administration of its determination. Upon certification by the commissioner of revenue administration the selectmen of each town shall seasonably assess the taxes as provided by law. The selectmen shall pay over to the treasurer of the cooperative district such portion of the sums so raised as may reasonably be required according to a schedule of payments needed for the year as prepared by the treasurer and approved by the cooperative school board, but no such payment shall be greater in percentage to the total sum to be raised by one local district than that of any other local district comprising such cooperative school district.

82 School Money; Definitions Amended. Amend RSA 198:38, X and XI to read as follows:

X. "Average daily membership in residence" and "resident pupils" mean the average daily membership in residence as defined in RSA 189:1-d, IV except that no preschool or kindergarten pupil shall count as more than 1/2 day attendance per calendar day.

XI. "Transportation costs" means the costs of transporting pupils to and from school and other school activities less any local transportation revenues reported by school districts on the [MS-25] DOE-25 form.

83 Education Trust Fund. RSA 198:39 is repealed and reenacted to read as follows:

198:39 Education Trust Fund Created and Invested.

I. The state treasurer shall establish an education trust fund in the treasury. Moneys in such fund shall not be used for any purpose other than to fund:

(a) Adequate education grants to municipalities’ school districts pursuant to RSA 198:42 and RSA 198:42-a.

(b) The early literacy and reading improvement fund established in RSA 193-G:2.

(c) Costs to implement improved assessment, accountability and performance standards for public schools, including technical assistance, instructional improvement and local school improvement grants.

(d) Special education programs including catastrophic aid.

(e) Local education tax effort caps pursuant to RSA 198:40-a.

(f) Kindergarten construction aid pursuant to RSA 198:15-r.

(g) Other public school building aid programs.

(h) The necessary costs of administration of the education trust fund and taxes dedicated to it including refunds due taxpayers for overpayment of taxes pursuant to 76-A:6, III, or due municipalities for reimbursement of abatements or uncollectable tax amounts pursuant to RSA 76-B:10-11.

II. The state treasurer shall deposit into this fund immediately upon receipt:

(a) Funds certified to the state treasurer by the commissioner of revenue administration pursuant to RSA 77-A:20-a, relative to business profits taxes.

(b) Funds certified to the state treasurer by the commissioner of revenue administration pursuant to RSA 77-E:14, relative to business enterprise tax.

(c) Funds collected and paid over to the state treasurer by the commissioner of revenue administration pursuant to RSA 78-A:26, III relative to the tax on motor vehicle rentals.

(d) Funds collected and paid over to the state treasurer by the department of revenue administration pursuant to RSA 78:32, relative to tobacco taxes.

(e) Funds certified to the state treasurer by the commissioner of revenue administration pursuant to RSA 78-B:13, relative to real estate transfer taxes.

(f) Funds collected and paid over to the state treasurer by the department of revenue administration pursuant to RSA 83-F:7, I, relative to the utility property tax.

(g) The full amount of excess education property tax payments from the department of revenue administration pursuant to RSA 198:46.

(h) All moneys due the fund in accordance with RSA 284:21-j, relative to sweepstakes.

(i) Tobacco settlement funds in the amount of $40,000,000 annually.

(j) The net revenue from the education income tax from the department of revenue administration pursuant to RSA 76-A:15, after deducting the necessary costs of collection and administration including taxpayer refunds under RSA 76-A:6, III.

(k) Revenue from the state education property tax under RSA 76-B.

(l) Any other moneys appropriated from the general fund.

III. The education trust fund shall be nonlapsing, except as provided in paragraph V. The state treasurer shall invest that part of the fund which is not needed for immediate distribution in short-term interest-bearing investments. The income from these investments shall be returned to the fund.

IV. The state treasurer shall maintain a separate accounting within the education trust fund for all moneys received from any state run lottery and all the interest received on such moneys and ensure that all such moneys are used exclusively for the school districts of the state.

V. At the end of each fiscal year the state treasurer shall account for any surplus funds in the education trust fund, exclusive of unexpended lottery funds which shall not lapse and shall carry over as a balance to fund future state aid to education. Surplus funds, excluding lottery funds, shall be divided as follows:

(a) One fifth shall carry forward as general surplus toward future appropriations from the fund; and

(b) Four fifths shall lapse into a dedicated account for local education tax effort cap grants pursuant to RSA 198:40-a.

84 Education Trust Fund; July 1, 2002. RSA 198:39, II is repealed and reenacted to read as follows:

II. The state treasurer shall deposit into this fund immediately upon receipt:

(a) Funds collected and paid over to the state treasurer by the department of revenue administration pursuant to RSA 83-F:7, I, relative to the utility property tax.

(b) All moneys due the fund in accordance with RSA 284:21-j, relative to sweepstakes.

(c) The net revenue from the education income tax from the department of revenue administration pursuant to RSA 76-A:15, after deducting the necessary costs of collection and administration including taxpayer refunds under RSA 76-A:6, III.

(d) Revenue from the state education property tax under RSA 76-B.

(e) Any other moneys appropriated from the general fund.

85 School Money; Determination of Per Pupil Adequate Education Cost; Reference Amended. Amend RSA 198:40, I and II to read as follows:

I. For the biennium beginning July 1, 1999, and for the first year of every biennium thereafter, the cost per pupil shall be established using the following formula:

(a) The department of education shall calculate the base expenditure per pupil for each school district that operates an elementary school by subtracting from the total expenditures at the elementary school level, tuition to other school districts or approved educational programs, capital costs and debt service on such costs, special education costs, food service costs, transportation costs, adult/continuing education and community services costs, and federal revenues not otherwise deducted. For each school district, this amount shall be divided by the average daily membership in attendance at the elementary school level to attain the base expenditure per pupil.

(b) The adequate education grant amount shall be calculated as follows:

(1) The department of education shall identify those school districts where [40 to 60 percent of the elementary pupils enrolled in the grades tested on the day testing began, achieved a scaled score, in the statewide educational improvement and assessment program administered pursuant to RSA 193-C, in all areas tested, equivalent to performance at the basic level or above], for each of the 3 previous years, a minimum of 11 pupils were assessed in each subject area of the statewide assessment program administered pursuant to RSA 193-C to pupils in the third and sixth grades. For each grade and year, the department shall determine the average percentage of pupils performing at the basic level or above. The average shall be based on the number of pupils enrolled on the test date. A basic level or above percentage for each district shall be computed using the average of each grade and year. Districts where the 3-year average performance at the basic level or above is between 50 percent and 70 percent shall be selected.

(2) From the school districts [identified] selected in subparagraph I(b)(1) of this section, the department of education shall then identify those school districts that have the lowest base expenditure per pupil as calculated pursuant to subparagraph I(a) and which represent, as nearly as possible, 50 percent of the average daily membership in attendance at the elementary level of the school districts identified in subparagraph I(b)(1) of this section.

(3) The department of education shall calculate [the] an average base cost per pupil of an adequate education at the elementary school level by multiplying the base expenditure per pupil of each school district identified in subparagraph I(b)(2) of this section by the average daily membership in attendance at each of the selected school districts, and add the results across all districts selected. This sum shall then be divided by the total average daily membership in attendance at the elementary school level in all of the selected school districts and the result shall be multiplied by .9025.

II. [The] For the fiscal year beginning July 1, 2002 and each fiscal year thereafter, weighted average daily membership in residence for each municipality shall be calculated by combining the elementary average daily membership in residence with the weighted high school average daily membership in residence, the average daily membership in residence resulting from educationally disabled children, and the [additional] weighted average daily membership in residence [resulting from elementary pupils eligible to receive a free or reduced-price meal] calculated in accordance with RSA 198:38, VII(d). The statewide weighted average daily membership in residence of pupils shall be calculated by combining the weighted average daily membership in residence of each municipality in the state.

86 New Paragraph; School Money; Determination of Per Pupil Adequacy Grants. Amend RSA 198:40 by inserting after paragraph III the following new paragraph:

IV. Beginning July 1, 2004, and in the second fiscal year of each biennium thereafter, the average base cost per pupil shall be increased by multiplying the average base cost per pupil in the first fiscal year of the current biennium by one plus ½ of a fraction whose numerator is a number equal to the difference between the average base cost per pupil in the first fiscal year of the current biennium and the average base cost per pupil of the first fiscal year of the immediately preceding biennium, and whose denominator is the average base cost per pupil of the first fiscal year in the immediately preceding biennium.

87 New Sections; Local Education Tax Effort Cap Program. Amend RSA 198 by inserting after section 40 the following new section:

198:40-a Local Education Tax Effort Cap Grant Program.

I. In conjunction with issuing local school tax warrants beginning in 2002, the commissioner shall calculate local education tax effort cap grants by computing a local education tax effort ratio for each municipality in the state by first computing for each municipality the equalized property value per pupil and then dividing that by the average equalized property value per pupil for all municipalities in the state that have an average daily membership in residence of at least 5.

II. The equalized property value per pupil is the equalized assessed value of real property in each municipality (the sum of modified local assessed value plus the department of revenue administration’s inventory adjustment including utility property but excluding any capitalized railroad tax, revenue sharing payments or payments in lieu of taxes) divided by the latest available average daily membership in residence for the municipality.

III. The sum of equalized assessed value for all municipalities with an average daily membership in residence of at least 5, divided by the sum of average daily membership in residence for those communities is the state average.

IV. The commissioner of revenue administration shall determine the tax effort cap grant for each municipality by allocating a portion of available dedicated funds to the municipality with the smallest tax effort ratio toward the local school property tax amount to be raised, such that the effective tax effort ratio for that year is raised to that of the municipality with the next smallest ratio. Then another portion of available funds shall be allocated to the municipalities with the smallest effective tax effort ratio to raise them to the level of the municipality with the next smallest ratio, and so on until the available funds are exhausted.

V. Once all available funds for local education tax effort cap grants are allocated, then the commissioner shall calculate the local school property tax rate by using the grants as an offset against the amount to be raised. The grants shall be paid to the municipality for transfer to and use by their school districts from the dedicated account for local education tax effort cap grants established within the education trust fund under RSA 198:39, V.

88 Education; School Money; Excess Education Property Tax Payment; Maintenance of Local Control. Amend RSA 198:48 to read as follows:

198:48 Maintenance of Local Control. Distributions under RSA 198:42 depend only on weighted average daily membership in residence and the per pupil adequacy cost amounts as determined in this subdivision and are independent of how the [municipalities] school districts decide to spend the distributions or other funds they may raise for education. Notwithstanding any other provision of law, nothing in this subdivision is intended in any way to limit or control how school districts operate or spend their budgets, except that adequate education grants must be expended for educational purposes. Adequate education grants and local education tax effort cap grants shall not be considered unanticipated funds under RSA 198:20-b. In determining the local school property tax rate, the commissioner of revenue administration shall apply the total amount of adequate education grants and local education tax effort cap grants received by school districts as a setoff against the amount appropriated in the officially approved budget.

89 New Subparagraph; Property Tax Abatement Program. Amend RSA 6:12, I by inserting after subparagraph (dddd) the following new subparagraph:

(eeee) Moneys received for the property tax abatement program, in accordance with RSA 78-B:13, II, which shall be deposited in the property tax abatement fund established in RSA 76-C:5, V.

90 Initial Funding; Bonds Authorized. To provide initial funding for start-up costs including consultants, facilities, equipment and computer purchases, and other administrative and enforcement costs under RSA 76-A, RSA 76-B and RSA 76-C, in excess of funds appropriated, the state treasurer is hereby authorized to borrow upon the credit of the state not exceeding an amount certified by the commissioner of revenue administration and for said purposes may issue bonds and notes in the name of and on behalf of the state of New Hampshire in accordance with RSA 6-A. Payments of principal and interest of the bonds and notes shall be made from the education trust fund established in RSA 198:39. The bonds shall be 5-year bonds.

91 Appropriations.

I. The sum of $10,000,000 for the fiscal year ending June 30, 2002 is hereby appropriated to the department of revenue administration to fund the costs necessary to implement RSA 76-A and RSA 76-B including measures necessary to ensure that the state education property tax is applied and administered in a constitutional manner and may include reasonable costs reimbursed to municipalities for the cost of implementing RSA 76-B. This appropriation shall be non-lapsing. The governor is authorized to draw a warrant for said sum out of any money in the treasury, including the education trust fund, not otherwise appropriated.

II. The sum of $2,000,000 for the fiscal year ending June 30, 2002 and $2,000,000 for the fiscal year ending June 30, 2003 is hereby appropriated to the department of education for the early literacy and reading improvement fund established under RSA 193-G:3. The governor is authorized to draw a warrant for said sums out of any money in the treasury, including the education trust fund, not otherwise appropriated.

92 First Taxable Year of Income Tax. The first taxable period under RSA 76-A, as inserted by section 71 of this act, begins January 1, 2002, and ends December 31, 2002. Persons liable for a tax during the first taxable period and who do not report the payment of federal income taxes on a calendar year basis are entitled to such proportion of the exemptions allowed in RSA 76-A as the period bears to their taxable year. The determination of the tax shall be made under rules adopted by the commissioner of revenue administration under RSA 541-A, consistent with the general purposes and provisions of RSA 76-A. Persons required to make information returns for the first taxable period shall make them on a proportional basis in such form as the commissioner requires. For such first taxable period under RSA 76-A, all penalties, but not interest, shall be waived for underpayment of estimated taxes and insufficient withholding for calendar year 2002.

93 Returns for Certain Taxes. All persons who are liable for a tax under RSA 77 as of December 31, 2001, who thereafter are no longer liable for a tax under RSA 77 because of the passage of this act shall make a return of such taxes due the commissioner of revenue administration in such manner and on such forms as the commissioner shall prescribe in rules adopted under RSA 541-A. The administrative provisions of RSA 77 shall remain in effect to permit the collection of taxes upon income taxable under RSA 77 which is received by persons subject to taxation under that chapter through December 31, 2001, and to permit the distribution of that revenue. Persons who are liable for a tax under RSA 77 who do not report the payment of federal income taxes on a calendar year basis are entitled to such proportion of the exemptions allowed in RSA 77 as the reporting period bears to their taxable year.

94 Severability. If any provision of this act or the application thereof to any person or circumstance is deemed invalid, the invalidity does not affect the other provisions or applications of this act which can be given effect without the invalid provisions or applications and to this end the provision of this act are severable.

95 Prospective Repeal Date of Education Property Tax Changed; Repeals of Adequate Education Grants Determination Deleted. 1999, 338:21 is repealed and reenacted to read as follows:

338:21 Repeal. RSA 76:3, relative to the education property tax is repealed.

96 Effective Dates of Repeal of Education Property Tax and Hardship Relief Provisions. Amend 1999, 338:25, I and II to read as follows:

I. Section 21 of this act shall take effect [January 2, 2003] March 31, 2002.

II. Section 22 of this act shall take effect July 1, [2003] 2002.

97 Repeals; Effective July 1, 2001. The following are repealed:

I. RSA 86:6, relative to taxable property and the rate of the legacies and succession tax.

II. RSA 198:48-a, VII, relative to aid for new alternative kindergarten programs.

III. 2000, 289:2, relative to aid for new kindergarten aid programs.

98 Repeals; Effective January 1, 2002. The following are repealed:

I. RSA 76:8, relative to the commissioner’s warrant.

II. RSA 76:9, relative to the commissioner’s report.

III. RSA 77, relative to taxation of incomes.

IV. RSA 77-A:20-a, relative to the distribution of business profits tax revenues.

V. RSA 77-B, relative to the commuter income tax.

VI. RSA 77-E:2, relative to the imposition of the business enterprise tax.

VII. RSA 261:52-a, relative to notice that the interest and dividends tax may be due.

VIII. RSA 391:3, relative to the taxation of common trust funds under RSA 77.

99 Repeals; Effective April 1, 2002. The following are repealed:

I. RSA 198:39, I(b), relative to excess education property tax payments in the education trust fund.

II. RSA 198:46, I-III, relative to excess education property tax payments.

III. RSA 198:47, relative to forms for reporting and remitting excess education property tax.

100 Repeals; Effective July 1, 2002. The following are repealed:

I. RSA 78:32, relative to distribution of tobacco tax revenues.

II. 1999, 281:4, relative to apportioning the costs of an adequate education within a cooperative school district.

III. RSA 281:12, relative to the definition of state aid for educational adequacy.

101 Repeal; Effective December 31, 2002. RSA 77-E, relative to the business enterprise tax, is repealed.

102 Effective Date.

I. Sections 8, 9, 30, 34, 40-49 and 53 of this act shall take effect 60 days after its passage.

II. Sections 22-23, 26-29, 37, and 54 of this act shall take effect upon its passage.

III. Sections 50-52 of this act shall take effect as provided in section 54.

IV. Section 15 of this act shall take effect June 30, 2001.

V. Sections 10, 71-73, 90, and 98 of this act shall take effect January 1, 2002.

VI. Section 99 of this act shall take effect April 1, 2002

VII. Sections 84 and 100 of this act shall take effect July 1, 2002.

VIII. Section 101 of this act shall take effect December 31, 2002.

IX. Section 65 of this act shall take effect July 1, 2004.

VIII. The remainder of this act shall take effect July 1, 2001.

2001-1663s

AMENDED ANALYSIS

I. Extends the temporary rate of the communications services tax.

II. Establishes a travel and tourism development fund.

III. Provides for the costs of administration of the retirement system to be a charge upon retirement system funds.

IV. Provides for the method of funding payments for certain group I members of the New Hampshire retirement system.

V. Establishes an administrative fund for the land and community heritage investment authority and adds certain powers and duties of the authority.

VI. Provides that the initial funding mechanism and appropriation for the telecommunications planning and development initiative shall not lapse until June 30, 2003.

VII. Permits the commissioner of the department of health and human services to fill authorized unfunded positions.

VIII. Provides for an amnesty period on payment of penalties and interest on unpaid taxes owed to the state.

IX. Establishes the division of community services within the department of revenue administration and enables certain purchases and positions relating to assessing enforcement.

X. Provides specific time lines and abatement and appeal procedures for betterment assessments.

XI. Sets forth a formula for distributing new kindergarten adequacy payments to pupils enrolled in new public kindergarten programs or an approved alternative kindergarten program.

XII. Establishes a committee to study the development of a new budget system; extends the lapse date of an appropriation to the department of administrative services; and makes the appropriation available to the study committee.

XIII. Suspends the provisions of law relating to the revenue stabilization account for the biennium ending June 30, 2001, and provides for a transfer of funds from the general fund operating surplus in the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001.

XIV. Changes the date monthly payments are due from the counties to the state for certain services from 30 days to 45 days of notice such payments are due.

XV. Enables additional revenues to be made available for certain health and human services programs.

XVI. Makes an appropriation to the postsecondary education commission for administration of the granite state scholars program.

XVII. Requires approval by the fiscal committee of the general court and the governor and

council prior to submission to the public utilities commission of plans for the administration of system benefits charge funds which are in the custody of the treasurer pursuant to a request of the public utilities commission.

XVIII. Grants laid-off state employees certain rights with regard to rehiring.

XIX. Requires the department of health and human services to reimburse municipal and private emergency medical ambulance transport providers for transporting medicaid patients at the same transport and mileage rate as the federal Health Care Financing Authority pays for transportation of Medicare patients.

XX. Authorizes a longevity payment for the deputy commissioner of the department of health and human services.

XXI. Authorizes the commissioner of the department of health and human services to establish certain unclassified positions as necessary for the biennium ending June 30, 2003.

XXII. Establishes a revolving fund to be used for capital improvements for the parking facilities at Hampton Beach.

XXIII. Requires valuations of taxable property every 5 years, and certification of municipal assessments by the commissioner of revenue administration of compliance with state assessing standards.

XXIV. Makes a $1 appropriation to the department of agriculture, markets, and food for the purpose of distribution to agricultural fairs.

XXV. Clarifies the definition of mental retardation for the purposes of involuntary admission; establishes a commission to review possible sites for the provision of specialized treatment for certain individuals; requires the department of health and human services to establish the specialized treatment program, subject to available appropriations; and makes an appropriation of $1 for this purpose.

XXVI. Establishes a flat rate education income tax.

XXVII. Repeals the education property tax under RSA 76:3 and establishes a new state education property tax.

XXVIII. Establishes a local education tax effort cap grant program and a program for abatement of excessive property taxes.

XXIX. Repeals the interest and dividends tax, and the legacies and successions tax, and the business enterprise tax, and reduces the rate of the business profits tax and the real estate transfer tax.

XXX. Changes certain sources of funding of the education trust fund. Provides that the department of revenue administration shall credit all adequate education grant payments to the cooperative school district as a whole for the purpose of determining the amount of taxes to be raised to support the cooperative school district.

XXXI. Modifies the formula for calculating the portion of the adequate education grant based on free and reduced-price lunches.

XXXII. Implements an early literacy and reading improvement program and an associated fund within the department of education.

Senator Below offered a floor amendment.

Sen. Below, Dist. 5

Sen. Hollingworth, Dist. 23

Sen. Cohen, Dist. 24

June 13, 2001

2001-1671s

03/09

Floor Amendment to HB 375

Amend the title of the bill by replacing it with the following:

Amend the bill by replacing all after the enacting clause with the following:

1 Rate of Tax for Biennium Ending June 30, 2003; Intrastate and Interstate Communications Services Tax. Notwithstanding RSA 82-A:3 and RSA 82-A:4, for the period beginning July 1, 2001 and ending June 30, 2003, the rate of tax shall be 5.5 percent on the gross charge for communications services purchased at retail from a retailer.

2 Prospective Repeal Date Extended for Exemption of Wooden Poles Under RSA 72:8-b. Amend 1998, 304:6, I as amended by 1999, 163:7 to read as follows:

I. Section 5 of this act shall take effect July 1, [2001] 2003.

3 New Section; Department of Resources and Economic Development; Travel and Tourism Development; Travel and Tourism Development Fund. Amend RSA 12-A by inserting after section 43 the following new section:

12-A:43-a Travel and Tourism Development Fund.

I. There is hereby established in the office of the state treasurer a fund to be known as the travel and tourism development fund. Any appropriations received shall be deposited in the fund. Moneys in the fund and any interest earned on the fund shall be used for the purpose of promoting and developing appropriate travel and tourism initiatives through the division of travel and tourism development and shall not be used for any other purpose. The director of travel and tourism development shall oversee expenditures from the fund. The moneys in the fund shall be non-lapsing and shall be continually appropriated to the department of resources and economic development.

II. The commissioner of resources and economic development shall prepare an annual report to be presented no later than December 1 of each year to the president of the senate, the speaker of the house of representatives, and the governor and council, and filed with the state library. The report shall detail the specific activities supported by, and expenditures from, the fund during the past year.

4 New Subparagraph; Travel and Tourism Development Fund. Amend RSA 6:12, I by inserting after subparagraph (dddd) the following new subparagraph:

(eeee) Moneys received for deposit in the travel and tourism development fund established by RSA 12-A:43-a, I.

5 Retirement System; Definition of Employee. Amend RSA 100-A:1, V to read as follows:

V. "Employee" shall mean any regular classified or unclassified officer or employee of the state or any department, commission, institution or agency of the state government by which an employee is paid through the office of the state treasurer, or employees of the general court who work on a full-time basis and are eligible for other state benefits, but whose salary is calculated on a per diem basis or any employee of the retirement system or of any of the groups authorized to participate [in the retirement system] under this chapter but excluding any person who is a teacher, permanent policeman, or permanent fireman as defined in this section, or who is a member or attache of the general court or member of the executive council.

6 Retirement System; Administrative Cost Assessment. RSA 100-A:14, XIII is repealed and reenacted to read as follows:

XIII. Administrative Cost Assessment. Other provisions of law notwithstanding, the cost of administration of the retirement system as provided in this section shall be a charge upon the funds of the retirement system. The amount of administrative expense recorded monthly by the department of administrative service, division of accounting services, shall be paid to the state treasurer by the board of trustees. The board shall biennially review the administrative expenses for the previous biennium and shall submit in a budget for legislative appropriation, those amounts that the board, in its reasonable discretion, may deem necessary for the efficient operation of the system. Administrative balances accrued prior to June 30, 2001 shall be retained by the retirement system and expended for ongoing operations.

7 Retirement System; Management of Funds. Amend RSA 100-A:15, IV to read as follows:

IV. The board of trustees is authorized to engage the services of legal counsel for special investment, federal, and tax matters and[, with the approval of the attorney general,] to engage outside counsel for other matters. The payment for services provided in this paragraph shall be a charge upon the funds of the New Hampshire retirement system.

8 New Hampshire Retirement System; Payment by Retirement System-Group I; Amend RSA 100-A:52-a to read as follows:

100-A:52-a Payment by Retirement System; Group I [Teachers and Political Subdivision Employees].

I. The New Hampshire retirement system shall pay the cost for permanent group hospitalization, hospital medical care, surgical care, and other medical and surgical benefits, in the employer-sponsored plan provided for active employees of a retiree’s former employer, subject to the provisions of this section, for the following persons:

(a) Any person, who has at least 20 years of creditable service as a group I member if age 60 or older, or at least 30 years of creditable service as a group I member if age 55-59, retired on or before July 1, 2004 as a group I [teacher member or political subdivision employee] member of the New Hampshire retirement system on service or ordinary disability retirement, provided that such person shall be entitled to retirement on the basis of group I creditable service, or any person retired on or before July 1, 2004, as a group I member whose service retirement benefit is based upon the provisions of RSA 100-A:19-c and who has a minimum of 20 years of creditable service as a group I member.

(b) Any person who has completed no less than 20 years of group I creditable service, but who for reasons other than retirement or death ceased to be a group I [teacher member or political subdivision employee] member prior to attaining the age of 60, and who, as of July 1, 2004, receives a vested deferred retirement allowance and who subsequently attains the age of 60.

(c) Any person who has completed no less than 20 years of group I creditable service and who retired as a group I [teacher member or political subdivision employee] member prior to age 60, and who subsequently attains the age of 60, or any person who has completed no less than 30 years of group I creditable service and who retired as a group I [teacher member or political subdivision employee] member prior to age 55, and who subsequently attains the age of 55.

(d) The surviving spouse of a deceased retired group I [teacher member or political subdivision employee] member who met the qualifications of subparagraphs (a), (b) or (c), or of a deceased member who died while in service as a group I [teacher member or political subdivision employee] member, provided that such surviving spouse was covered as the member’s spouse in the employer-sponsored plan before the member’s death and is entitled to a monthly allowance under RSA 100-A:8, 100-A:9, or 100-A:13.

(e) Any certifiably dependent child with a disability living in the household and being cared for by the qualified retired member, the member’s spouse, or the qualified surviving spouse.

(f) The surviving spouse and children of a deceased [teacher or] group I [political subdivision employee] member who dies as the natural and proximate result of injuries suffered while in the performance of duty, provided that:

(1) Any such child shall be qualified under this subparagraph only if under 18 years of age, or under 23 years of age if attending school on a full-time basis; and

(2) Such surviving spouse shall cease to be qualified upon the remarriage of the surviving spouse; and

(3) No surviving spouse or child shall be qualified or continue to be qualified under this subparagraph while receiving or eligible to receive medical insurance or health care benefits from any employer’s sponsored plan.

(g) Any group I [teacher member or political subdivision employee] member retired on or before July 1, 2004 on disability retirement as the natural and proximate result of injuries suffered while in the performance of duty.

(h) The spouse of a qualified retiree.

I-a. Notwithstanding the provision of RSA 100-A:4, III-b, for the purpose of calculating creditable service for eligibility for medical benefits payment under paragraph I, each full year of job-sharing service of a teacher in a job-sharing position shall be calculated at 1/2[;] of one year of such service credit.

II. However, for the fiscal year beginning July 1, 2000, the maximum amount payable by the retirement system under this subdivision on account of each person qualified under paragraph I who is not entitled to medicare benefits, and on account of each person qualified under paragraph I who is entitled to medicare benefits, shall be the same as the amount provided in RSA 100-A:52, II for group II retirees. As of July 1, 2000 and on each July 1 thereafter, the maximum amount payable by the retirement system as provided in this paragraph shall be increased by 8 percent, compounded on previous increases.

III. In the case of group I members retired from employment by political subdivisions of the state, the amount payable by the retirement system on account of qualified persons shall be paid over to the employer, insurer, or health care administrator and used to pay for all or part of the medical benefits provided through the former employer for qualified persons. If the cost of the premium for any eligible person under paragraph I shall exceed the maximum under paragraph II, and the employer does not elect to pay the excess cost, the excess cost shall be paid by the retiree or qualified surviving spouse and may be deducted from retirement benefits as provided in RSA 100-A:51. The employer may require, as a condition for coverage, that the retiree or surviving spouse apply for deduction of such excess cost from retirement benefits as provided in RSA 100-A:51.

IV. There shall be no age limit to participate in the employer sponsored medical and health plan provided in paragraph I, and there shall be no physical examination or health statement required for such coverage, provided, however, that if an eligible retired group I [teacher member or political subdivision employee] member of the retirement system fails to apply for such coverage within the time required by the insurance contract, the insurer may require satisfactory evidence of insurability as a condition for becoming insured.

V. Any group I teacher member retired before January 1, 2000, or other eligible person under paragraph I, who would have been eligible for medical benefits under this section if this section had been in effect on the member’s date of retirement, shall have the option of re-joining the medical or health plan sponsored by the retired member’s former employer and of receiving benefits under this section, provided that such eligible person shall apply to the employer for such benefits before January 1, 2002. Upon receipt of such application, the former employer shall enroll such retiree or other eligible person in the employer’s plan in the same manner and subject to the same conditions as enrollment of a new employee but without any benefit-waiting period which may be applicable to new employees of that employer. Neither an employer nor an employer’s group plan or insurer shall be liable for any claims incurred prior to the date of enrollment under this paragraph.

VI. Any group I political subdivision employee member retired before January 1, 2001, or other eligible person under paragraph I, who would have been eligible for medical benefits under this section if this section had been in effect on the member’s date of retirement, shall have the option of re-joining the medical or health plan sponsored by the retired member’s former employer and of receiving benefits under this section, provided that such eligible person shall apply to the employer for such benefits before January 1, 2003. Upon receipt of such application, the former employer shall enroll such retiree or other eligible person in the employer’s plan in the same manner and subject to the same conditions as enrollment of a new employee but without any benefit-waiting period which may be applicable to new employees of that employer. Neither an employer nor an employer’s group plan or insurer shall be liable for any claims incurred prior to the date of enrollment under this paragraph.

VII. The retirement system shall notify all group I teacher and political subdivision employee retirees and surviving spouse beneficiaries, who are currently drawing monthly allowances from the retirement system, of their possible right to re-join and active-employee medical insurance or health plan and to receive benefits under this section.

VIII. Any person who is eligible to receive group insurance or other medical benefits under the provisions of this section, but who does not need and who declines such benefits because they would be duplicative of coverage under any employer-sponsored plan, shall nevertheless continue to be eligible and, upon ceasing to be eligible for the other coverage, shall be permitted to receive the benefits allowable under this section without any waiting period.

9 New Section; New Hampshire Retirement System; Method of Financing; Group I State Employees. Amend RSA 100-A by inserting after section 53-c the following new section:

100-A:53-d Method of Financing; Group I State Employees.

I. The benefits provided under RSA 100-A:52-a shall be provided by a 401(h) subtrust of the New Hampshire retirement system. The 401(h) subtrust shall be funded by allocating 25 percent of future group I state employer contributions made for group I state employees in accordance with RSA 100-A:16 to the subtrust until such time as the benefits are fully funded. Thereafter, the subtrust shall receive only that portion of each year’s contribution as is necessary to keep the benefits fully funded.

II. All contributions made to the retirement system to provide medical benefits under RSA 100-A:52-a shall be maintained in a separate account, the 401(h) subtrust. All funds and accumulated interest shall not be used for or diverted to any purpose other than to provide said medical benefits. Similarly, none of the funds accumulated to provide the retirement benefits set forth in this chapter may be used or diverted to provide medical benefits under RSA 100-A:52-a. The funds, if any, providing medical benefits under RSA 100-A:52-a may be invested pursuant to the provisions of RSA 100-A:15.

10 New Paragraph; New Hampshire Retirement System; Medical Benefits; Application. Amend RSA 100-A:55 by inserting after paragraph I-b the following new paragraph:

I-c. It is the intent of the legislature that future group I state employee members eligible after July 1, 2004 shall be included under the provisions of RSA 100-A:52-a only if the total cost of such inclusion can be terminally funded from the special account established in RSA 100-A:16, II (h).

11 Defense and Indemnification. Amend RSA 99-D:2 to read as follows:

99-D:2 Defense and Indemnification. If any claim is made or any civil action is commenced against a present or former officer, trustee, official, or employee of the state or any agency thereof, including members of the New Hampshire national guard and any justice of the district, municipal, probate, superior, or supreme court, or the clerks or bail commissioners thereof, or any harbor master appointed by the New Hampshire port authority, or officials and employees of the New Hampshire housing finance authority, or directors, officers, and employees of the Pease development authority, or directors, officers, and employees of the land and community heritage investment authority seeking equitable relief or claiming damages for the negligent or wrongful acts and the officer, trustee, official, or employee requests the state to provide representation for him or her, and the attorney general, or, in the case of a claim or civil action commenced against the attorney general, the governor and council, determines that the acts complained of were committed by the officer, trustee, official, or employee while acting within the scope of official duty for the state and that such acts were not wanton or reckless, the attorney general shall represent and defend such person with respect to such claim or throughout such action, or shall retain outside counsel to represent or defend such person, and the state shall defray all costs of such representation or defense, to be paid from funds not otherwise appropriated. In such case the state shall also protect, indemnify, and hold harmless such person from any costs, damages, awards, judgments, or settlements arising from the claim or suit. The attorney general or governor and council shall not be required to consider the request of such person that representation be provided for him or her unless within 7 days of the time such person is served with any summons, complaint, process, notice, demand, or pleading [he] the person shall deliver the original or a copy thereof to the attorney general or, in the case of an action against the attorney general, to the governor and council. As a condition to the continued representation by the attorney general and to the obligation of the state to indemnify and hold harmless, such officer, trustee, official, or employee shall cooperate with the attorney general in the defense of such claim or civil action. No property either real or personal of the state of New Hampshire shall be subject to attachment or execution to secure payment of or to satisfy any obligations of the state created under this chapter. Upon the entry of final judgment in any action brought under this chapter, the governor shall draw [his] a warrant for said payment out of any money in the treasury not otherwise appropriated, and said sums are hereby appropriated. The attorney general shall have the authority to settle any claim brought under this chapter by compromise and the amount of any such settlement shall be paid as if the amount were awarded as a judgment under this chapter. Indemnification by the state under this section shall be for the actual amount of costs, damages, awards, judgments, or settlements personally incurred by any such officer, trustee, official, or employee, and the state shall not pay any amounts for which payment is the obligation of any insurance carrier or company under a policy or policies of insurance or any other third party under a similar obligation.

12 New Subparagraphs; Additional Powers and Duties. Amend RSA 227-M:5, VIII by inserting after subparagraph (c) the following new subparagraphs:

(d) Employ or retain as independent contractors architects, engineers, attorneys, accountants, and other advisors and employees, consultants, and agents as may be necessary in its judgment without regard to any personnel or civil service law of the state to prescribe their duties and qualifications and to fix and pay their compensation if any.

(e) Appoint qualified individuals to serve as unpaid volunteers under such terms and conditions as it deems necessary. Said volunteers or advisors may be paid a stipend and/or reimbursed for any incidental expenses determined by the authority to be necessary and incurred while performing the business of the authority.

13 New Section; Administrative Fund Established. Amend RSA 227-M by inserting after section 7 the following new section:

227-M:7-a Administrative Fund.

I. There is established in the office of the state treasurer a fund to be known as the land and community heritage investment program administrative fund into which the state treasurer shall credit any revenue generated pursuant to RSA 261:97-b, I-a. For the biennium ending June 30, 2003 there shall also be deposited, on a monthly basis, interest income generated on appropriations made to the land and community heritage investment program trust fund pursuant to RSA 227-M:7. If the revenues generated to the administrative fund from these two sources for said biennium do not total $335,000 during each year of the biennium, then, on or after the first day of the last month of the fiscal year, the treasurer shall be authorized to credit the administrative fund from the principal of the trust fund, not to exceed this total.

II. All sums so credited shall be appropriated to the authority for the following purposes:

(a) To pay the costs of administering and operating the authority, including, but not limited to, all wages, salaries, benefits, and other expenses authorized by the board or the executive director. The authority may enter into a contract or agreement for provision of services to withhold on a monthly basis all payroll and benefit costs for employees.

(b) In general for the payment of all expenses incident to the management and operation of the authority as are consistent with its statutory purpose and as the board or the executive director thereof may from time to time determine.

III. This fund shall constitute a continuing appropriation for the benefit of the authority. Any amount remaining to the credit of the authority at the close of any fiscal year, and any interest accrued, shall be nonlapsing and shall be carried over and credited to the fund for the succeeding year.

14 New Section; Land and Community Heritage Investment Program; Authority Employees. Amend RSA 227-M by inserting after section 6 the following new section:

227-M:6-a Status of Employees.

I. The authority may hire, fix and pay compensation, prescribe duties and qualifications, and establish personnel policies without regard to any personnel or civil service law or personnel or civil service rule of the state. The employees of the authority shall not be classified employees of the state within the meaning of RSA 21-I:49. Any individual employed by the authority shall be deemed an employee at will and shall serve at the pleasure of the authority.

II. Notwithstanding the provisions of paragraph I, any individual employed by the authority whose employment calls for 30 hours or more work in a normal calendar week, and whose position is anticipated to have a duration of 6 months or more, shall be entitled to elect to receive such health, dental, life insurance, deferred compensation, and retirement benefits as are afforded to classified employees of the state provided, however, that the election is made in writing within 30 days of the start of employment. Upon election by such individual, the authority shall pay from its revenues the state’s share of such benefits. Any remaining costs of health, dental, life insurance, deferred compensation, and retirement benefits which an individual elects to receive pursuant to this section, shall be withheld from such individual’s salary as a payroll deduction. Written notice of the availability of these benefit options shall be provided to each individual upon employment by the authority.

15 New Paragraph; Department of Resources and Economic Development; Telecommunications Planning and Development Initiative; Initial Funding; Appropriation Nonlapsing. Amend 2000, 298:5 by inserting after paragraph IV the following new paragraph:

V. The initial funding mechanism and the appropriation made pursuant to this section shall not lapse until June 30, 2003.

16 Authority to Fill Unfunded Positions; Department of Health and Human Services. Notwithstanding any other provision of law, the commissioner of the department of health and human services may fill any authorized unfunded positions during the biennium ending June 30, 2003, provided that the total expenditures shall not exceed the amount appropriated for personal services, permanent and personal services, unclassified.

17 Tax Amnesty. Notwithstanding the provisions of any other law, with respect to taxes administered by the department of revenue administration, an amnesty from the assessment or payment of all penalties and interest greater than 7 percent shall apply with respect to unpaid taxes reported and paid in full during the period from December 1, 2001, through and including February 15, 2002, regardless of whether previously assessed. This amnesty shall only apply to taxes due but unpaid on or before February 15, 2002.

18 New Subparagraph; Purchase of Supplies; Exemptions; Assessing Enforcement Contractors. Amend RSA 21-I:18, I by inserting after subparagraph (l) the following new subparagraph:

(m) Purchases of services from private contractors by the department of revenue administration with respect to the establishment of assessing enforcement procedures.

19 New Section; Department of Revenue Administration; Division of Community Services Established. Amend RSA 21-J by inserting after section 10 the following new section:

21-J:10-a Division of Community Services. There is established within the department the division of community services, under the supervision of an unclassified director of community services who shall be responsible for providing technical support and assistance to municipalities.

20 Compensation of State Officers; Salaries Established; Director of Community Services. Amend RSA 94:1-a, I by inserting in group M the following:

Director, community services

21 Authority to Establish Positions; Department of Revenue Administration. Notwithstanding any other provision of law, the commissioner of the department of revenue administration is authorized to establish positions necessary to implement assessing enforcement procedures.

22 Betterment Assessments; Liens Created. Amend RSA 231:30 to read as follows:

231:30 Liens For Assessments. All assessments made under the provisions of RSA 231:29 shall create a lien upon the lands on account of which they are made, which shall continue following the assessment until fully discharged in accordance with the terms set by each governing board or in compliance with any court judgment. Such assessments shall be subject to interest and such other charges as are applicable to the collection of delinquent taxes.[ The landowner shall have the same right of appeal and follow the same procedures as are applicable to the assessment of taxes.]

23 Betterment Assessments; Abatement and Appeal. RSA 231:32 is repealed and reenacted to read as follows:

231:32 Abatement and Appeal of Betterment Assessments.

I. Any person aggrieved by a betterment assessment made pursuant to RSA 231:29 may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the betterment assessment.

II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.

III.(a) If the selectmen or assessors neglect or refuse to abate the betterment assessment, any person aggrieved may either:

(1) Appeal in writing to the board of tax and land appeals, upon payment of a $65 filing fee; or

(2) Petition the superior court in the county where the property is located.

(b) The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.

IV. For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the betterment assessment tax bill.

V. Each betterment assessment tax bill shall require a separate abatement request and appeal.

24 New Section; Adequacy Funds for New Kindergarten Programs. Amend RSA 198 by inserting after section 42 the following new section:

198:42-a Adequacy Funds for New Kindergarten Programs. A school district that implements a new public kindergarten program on July 1, 1999 or thereafter, shall receive annually, beginning in fiscal year 2002, a kindergarten adequacy payment from the education trust fund established in RSA 198:39 to be calculated as follows:

I. Payments for each eligible kindergarten pupil shall be made at the rate of ½ the average base cost per pupil of an adequate education at the elementary level as determined under RSA 198:40 for the fiscal year ending June 30, 2002. Payments for each eligible kindergarten pupil shall be made at the rate of $1,650 for the fiscal year ending June 30, 2003, and shall increase by 3 percent in each fiscal year thereafter.

II. The number of eligible pupils shall be the number of kindergarten pupils who reside in the district and who, on October 1 of each school year, are enrolled in an approved public kindergarten operated by the district, or are enrolled under a tuition agreement in an approved public kindergarten operated by another district, or are enrolled in an approved alternative kindergarten program operated under RSA 198:48-a.

III. The annual new kindergarten adequacy payment shall be calculated by multiplying the amount established in paragraph I by the number of pupils determined in accordance with paragraph II.

IV. The annual new kindergarten adequacy payment calculated under paragraph III shall be distributed to eligible districts on or before January 1 of each school year.

V. Notwithstanding RSA 198:39, for the fiscal year beginning July 1, 2001, and every fiscal year thereafter, a sum sufficient to distribute annual new kindergarten adequacy payments in accordance with this section shall be appropriated from the education trust fund to the department of education. For each fiscal year, the governor is authorized to draw a warrant for said sum from any moneys available in the education trust fund.

VI. When enrollments in a new public kindergarten program are included in the school district’s average daily membership in residence for the purpose of determining adequate education costs and distributing adequate education grants under RSA 198:40 through 198:42, the school district shall not be eligible to receive a new kindergarten adequacy payment calculated under this section.

25 Repeal. The following are repealed:

I. RSA 198:48-a, VII, relative to certain pupils enrolled in an approved alternative kindergarten program.

II. 1999, 65:9, I, as amended by 2000, 289:2, relative to per pupil reimbursements for new public kindergarten programs.

26 Lapse Date Extended to June 30, 2003. The appropriation made to the department of administrative services, division of plant and property management, bureau of general services in 1999, 226:1, II, A, 8 for executive/legislative budget system is hereby extended to June 30, 2003.

27 Committee to Study the Development of a New Budget System.

I. There is established a committee to study the development of a new budget system.

II.(a) The members of the committee shall be as follows:

(1) Three members of the senate, appointed by the president of the senate.

(2) Three members of the house of representatives, appointed by the speaker of the house of representatives.

(b) Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee.

III. The committee shall study the development of a new budget system. The committee shall coordinate its activities with the department of administrative services and the legislative budget assistant.

IV. The members of the study committee shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first-named senate member. The first meeting of the committee shall be held within 45 days of the effective date of this section. Four members of the committee shall constitute a quorum.

V. The committee shall report its findings and any recommendations for proposed legislation to the senate president, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library on or before November 1, 2002.

28 Budget System Appropriation; Availability. The department of administrative services shall make the appropriation made to the department of administrative services, division of plant and property management, bureau of general services in 1999, 226:1, II, A, 8 for executive/legislative budget available to the committee to study the development of a new budget system established by this act.

29 Education Trust Fund Budget Deficit; Transfer of Funds. In the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001 as determined by the official audit performed pursuant to RSA 21-I:8, I(h), the comptroller shall notify the fiscal committee and the governor of such deficit and request that sufficient funds, to the extent available, be transferred from the general fund operating surplus to eliminate such deficit.

30 County Reimbursements. Amend RSA 170-G:5-a to read as follows:

170-G:5-a County Reimbursement. County payments due under RSA 169-B:40, 169-C:27, and 169-D:29 shall be paid to the department of health and human services on a monthly basis within [30] 45 days’ notice of the amount due to the state. Delinquent payments due under these chapters, with interest at the rate of 12 percent per annum, may be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the state agency, be deducted from any other moneys payable to such subdivision by any department or agency of the state.

31 Additional Revenues; Department of Health and Human Services. Notwithstanding any provision of the law to the contrary, the legislative fiscal committee and the governor and council may authorize the commissioner of the department of health and human services to accept and expend additional revenues, in excess of or in addition to the budgeted amounts, from any source, which become available to the department. Such additional revenues shall be available to the department of health and human services to supplement funds in the following programs and services: direct care provider wage increases across all department programs, community and public health and elderly and adult services provider payments, tobacco use prevention funds, and any other such program or service that requires deficit reduction or for which revenue has been specifically obtained. If any direct care provider wage increases the department may effect during the biennium pursuant to this section results in a net increase in expenditures to a county government, and that net increase is not offset with proportionate share payments in excess of budgeted amounts, the department of health and human services shall make a payment to any such county government for each year of the biennium in the amount necessary to eliminate any such loss.

32 Repeal. 1999, 225:45, relative to reports of productivity gains from investments in information technology, is repealed.

33 Postsecondary Education Commission; Granite State Scholars; Appropriations for Fiscal Years 2002 and 2003.

I. Notwithstanding any provision of RSA 188-D to the contrary, the postsecondary education commission shall expend funds appropriated for fiscal years 2002 and 2003 to PAU 06, 01, 01, 95 either for scholarships to students qualifying for granite state scholar designation or to match gifts and contributions to participating institutions for purposes of the granite state scholars program.

II. To the extent the postsecondary education commission elects to expend the appropriations for scholarships, the commission shall award scholarships directly to students qualifying for granite state scholar designation under RSA 188-D:39, I. The commission shall adopt rules under RSA 188-D:8-a, III for awarding the scholarships.

III. To the extent the postsecondary education commission elects to expend the appropriations to match gifts and contributions to participating institutions for purposes of the granite state scholars program, the commission shall, notwithstanding RSA 188-D:41, provide a match of up to 100 percent of each gift and contribution. In addition, a participating institution shall, in the year following the receipt of the state match, disburse as scholarships to granite state scholars an amount equal to ½ of the state match received by the institution.

34 Maintenance of Funds Collected Pursuant to Electric Utility Restructuring Orders; Plans for Administration. Amend RSA 6:12-b to read as follows:

6:12-b Maintenance of Funds Collected Pursuant to Electric Utility Restructuring Orders. On request of the public utilities commission, the state treasurer shall maintain custody over funds collected by order of the public utilities commission consisting of only that portion of the system benefits charge directly attributable to programs for low income customers as described in RSA 374-F:4, VIII(c). All funds received by the state treasurer pursuant to this section shall be kept separate from any other funds and shall be administered in accordance with terms and conditions established by the public utilities commission. Plans for the administration of such funds shall be approved by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission.

35 Rehiring; Laid-Off State Employees. The provisions of 1990, 261:1, as amended by 1991, 4:10 and 355:103, relative to rehiring of laid-off state employees, shall apply to any person laid-off between July 1, 2001, and June 30, 2003, as a result of any state law, regardless of the funding source for the person's position. The head of each department or agency shall submit the names and classification of individuals laid-off from July 1, 2001, to June 30, 2003, to the director of the division of personnel within 10 days of the layoff.

36 Emergency Medical Transport Services. The department of health and human services shall reimburse municipal and private emergency medical ambulance transport providers in the class 90 account of PAU 05, 01, 07, 06, 03, as inserted by HB 1-A of the 2001 legislative session, for the emergency and non-emergency transportation of New Hampshire Medicaid patients at the same transport and mileage rate as the Federal Health Care Financing Authority pays for the emergency and non-emergency transportation of Medicare patients.

37 Longevity Payment Authorized; Department of Health and Human Services. Notwithstanding any provision of law to the contrary, payment is hereby authorized in the amount of $3,000 for longevity to position 9U201, deputy commissioner, department of health and human services for the years 1994 through 1999. Funding for the longevity payment shall be from appropriations made to the department of health and human services in the 2000-2001 operating budget for positions which are not filled.

38 Commissioner of Health and Human Services; Authority to Establish Positions. For the biennium ending June 30, 2003, the commissioner of health and human services may exercise the authority granted by RSA 126-A:9, II(a) as necessary to support and carry out the purposes of any laws enacted to transfer the youth development center and the youth services center to the department of health and human services and to establish a juvenile justice services unit within the department.

39 Operation of Beach Parking Facilities; Hampton Beach Capital Improvement Fund. Amend RSA 216:3 to read as follows:

216:3 Operation of Beach Parking Facilities.

I. The department of resources and economic development shall operate, maintain, and manage the parking facilities at Hampton Beach, and shall be authorized to charge for the use of the parking facilities by meters or fees, including parking violation fines, whichever is determined most practical.

II. The state treasurer shall establish a special nonlapsing fund, which shall only lapse pursuant to paragraph III, for the revenues from [this source which shall be expended to retire 50] the parking facilities at Hampton Beach. Fifty percent of the payments for principal and interest of bonds and notes that are issued for the project of replacing the steel seawall with a concrete seawall in the Hampton Beach area shall be paid from this fund. If the revenues from the parking facilities at Hampton Beach exceed $1,000,000 for the fiscal year, all revenues in excess of $1,000,000 shall be transferred prior to the close of the fiscal year from this fund to the Hampton Beach capital improvement fund established in paragraph IV.

III. The balance of any funds in this special nonlapsing fund shall be lapsed at the close of each fiscal year to the state park fund.

IV.(a) There is established a nonlapsing revolving fund to be known as the Hampton Beach capital improvement fund in the department of resources and economic development. The revolving fund shall be used for capital improvements for the parking facilities at Hampton Beach.

40 New Paragraphs; Board of Tax and Land Appeals; Authority; Duties. Amend RSA 71-B:5 by inserting after paragraph III the following new paragraphs:

IV. To hear and determine all matters relating to orders for reassessment properly brought pursuant to RSA 71-B:16.

V. To hear and determine petitions filed by the commissioner of revenue administration pursuant to RSA 21-J:11-a, II(b). The board shall give such petitions priority for scheduling hearings and for final rulings. In addition to the standards utilized by the commissioner of revenue administration in the certification of assessments pursuant to RSA 21-J:11-a, the board shall consider the criteria in a RSA 71-B:16-a. The board’s decision on such petitions shall be final, subject to appeal to the supreme court. Any appeal shall be filed with the clerk of the supreme court within 20 days after the date the decision is issued. The supreme court shall give any appeal it hears under this section priority in the court calendar.

41 Appraisal of Taxable Property; How Appraised. RSA 75:1 is repealed and reenacted to read as follows:

75:1 How Appraised. The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, and all other taxable property at its market value. Market value means the property’s full and true value as the same would be appraised in payment of a just debt due from a solvent debtor. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.

42 Appraisal of Taxable Property; Oath. Amend RSA 75:7 to read as follows:

75:7 Oath. The selectmen and assessors shall take and subscribe upon the copies or original inventories and assessments of both resident and nonresident taxes, furnished by them to the town clerks in their respective towns, to be recorded in the clerk's records, the following oath, which may be subscribed before any justice of the peace or notary public: We, the selectmen and assessors of __________, [do solemnly swear that in making the inventory for the purpose of assessing the foregoing taxes we appraised all taxable property at its full value, and as we would appraise the same in payment of a just debt due from a solvent debtor. So help us God] certify under the penalty of perjury that in making the inventory for the purpose of assessing the foregoing taxes, all taxable property was valued in accordance with RSA 75:8, to the best of our knowledge and belief.

43 Annual Revised Inventory. RSA 75:8 is repealed and reenacted to read as follows:

75:8 Revised Inventory.

I. Annually, and in accordance with state assessing standards, the assessors and selectmen shall adjust assessments to reflect changes so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and shall be sworn to in accordance with RSA 75:7.

II. Assessors and selectmen shall consider adjusting assessments for any properties that:

(a) They know or believe have had a material physical change;

(b) Changed in ownership;

(c) Have undergone zoning changes;

(d) Have undergone changes to exemptions, credits or abatements;

(e) Have undergone subdivision, boundary line adjustments, or mergers; or

(f) Have undergone other changes affecting value.

44 New Section; Appraisal of Taxable Property; Five-Year Valuation. Amend RSA 75 by inserting after section 8 the following new section:

75:8-a Five-Year Valuation. At least as often as every fifth year, beginning with the first year the commissioner of the department of revenue administration certifies a municipality’s assessments pursuant to RSA 21-J:3, XXVI, the assessors and/or selectmen shall value all real estate within the municipality so that the assessments are valued in accordance with RSA 75:1.

45 New Paragraph; Department of Revenue Administration; Duties of Commissioner. Amend RSA 21-J:3 by inserting after section XXV the following new paragraph:

XXVI. Review each municipality’s assessments once within every 5 years and certify the assessments of the municipality if such assessments are valued in accordance with RSA 75:1. In carrying out the duty to certify the assessments of property, the commissioner shall follow the procedures set forth in RSA 21-J:11-a.

46 New Sections; Department of Revenue Administration. Amend RSA 21-J by inserting after section 11 the following new sections:

21-J:11-a Certification of Assessments.

I. The commissioner shall certify that the assessments of a municipality comply with the provisions of RSA 75:1 when the commissioner determines that:

(a) Level of assessments and uniformity of assessments are within acceptable ranges as prescribed by state assessing standards by considering, where appropriate, an assessment-to-sales-ratio study conducted by the department for the municipality;

(b) Assessment practices substantially comply with applicable statutes and rules;

(c) Exemption, credit, and abatement procedures substantially comply with applicable statutes and rules;

(d) Assessments are based on reasonably accurate data; and

(e) Assessments of various types of properties are reasonably proportional to other types of properties within the municipality.

II. If the commissioner does not certify that the assessments of a municipality comply with RSA 75:1, the commissioner shall order in writing those corrective actions, including the time for completion, deemed necessary to assess the municipality’s property in accordance with RSA 75:1; and:

(a) If the governing body of the municipality agrees with the commissioner’s determination, the municipality shall complete the corrective actions within the time prescribed by the commissioner.

(b) If the governing body of the municipality does not agree with the commissioner’s determination not to certify its assessments, with the corrective actions ordered, or the time allowed for completion, the commissioner shall petition the board of tax and land appeals to order that the municipality’s property is not assessed in accordance with RSA 75:1 and to order such corrective action necessary to ensure that the municipality’s assessment are in accordance with RSA 75:1.

III. The commissioner shall adopt rules under RSA 541-A relative to acceptable ranges of level of assessments and uniformity of assessments, procedures for review of assessment practices, and procedures and forms for the commissioner’s certification of assessments. Rules adopted by the commissioner under this paragraph shall remain effective until the assessing standards board adopts rules under RSA 21-J:14-b, II.

IV. Within 60 days of the certification of a municipality’s assessments, the commissioner shall reimburse the municipality on a per parcel basis to defray assessing expenses associated with certification according to the following formula: $10 per parcel for the first 1,000 parcels, $8 per parcel for the next 5,000 parcels, and $5 per parcel for all remaining parcels.

21-J:11-b Implementation of Certification.

I. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years of April 1, 2002, and shall notify each city, town, and unincorporated place, within 60 days of passage of this act, of the property tax year for which their initial certification review shall occur.

II. The department shall offer training and technical assistance to municipal officials to assist in complying with the provisions of RSA 75:8, RSA 75:8-a, and RSA 21-J:11-a.

III. The commissioner of revenue administration shall report in its annual report, the number of communities assisted and the types of assistance and training provided pursuant to RSA 21-J:10, RSA 21-J:11, and RSA 21-J:11-b, II.

47 Setting of Tax Rates by Commissioner. Amend RSA 21-J:35, I to read as follows:

I. The commissioner of revenue administration shall compute and establish the tax rate of each town, city, or unincorporated place. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not delay or otherwise affect the setting of the tax rate for that municipality.

48 Real Estate. Amend RSA 73:10 to read as follows:

73:10 Real Estate. Real and personal property shall be taxed to the person claiming the same, or to the person who is in the possession and actual occupancy thereof, if such person will consent to be taxed for the same; but such real estate shall be taxed in the town in which it is situate. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not affect the obligation of the taxpayer to pay property taxes otherwise lawfully assessed.

49 Powers of Collector. Amend RSA 80:4 to read as follows:

80:4 Powers of Collector. Every collector, in the collection of taxes committed to him and in the service of his warrant, shall have the powers vested in constables in the service of civil process, which shall continue until all the taxes in his list are collected. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not affect the authority of the tax collector to issue tax bills and to exercise all powers contained in this chapter for the collection of taxes.

50 Petition for Order of Reassessment; SB 193 Provision Amended. Amend RSA 21-J:9-b to read as follows:

21-J:9-b Petition for Order of Reassessment. The commissioner, in petitioning for an order of reassessment pursuant to RSA 21-J:3, XXV, may consider any information that indicates that property in a city, town, or unincorporated place is valued disproportionately to other property within that municipality in determining whether to petition the board of tax and land appeals to issue an order for reassessment. Additionally, the commissioner shall petition the board of tax and land appeals to issue an order for reassessment of property if the following criteria are met:

I. The commissioner’s most recent annual sales-assessment ratio study indicates that the coefficient of dispersion exceeds 20 employing a 95-percent level of confidence, provided however that if the sample size for a sales-assessment ratio study is less than 30, the commissioner may use a level of confidence as low as 70 percent;

II. The municipality has not [conducted a full revaluation within 6 years] complied with the provisions of RSA 75:8-a; and

[III. A municipality has not contracted for a full revaluation of the property within such municipality to be effective no later than the tax year following such determination.]

51 Certification Required; SB 193 Provision Amended. Amend RSA 21-J:14-f, I to read as follows:

I. Every person, whether working individually, for a firm or corporation, or as a municipal [or department of revenue administration] employee, making appraisals of a municipality for tax assessment purposes, except elected officials making appraisals pursuant to RSA 75:1, shall be certified by the department. Department of revenue employees shall be certified at the level appropriate to their duties. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to qualifications for certification, standards for continuing education, and standards for revocation or suspension of certification. Rules adopted by the commissioner under this paragraph shall remain effective until the assessing standards board adopts rules under RSA 21-J:14-b, I(c).

52 Property Taxes; What Taxes Assessed; Expenses of Reassessment; SB 193 Provision Amended. Amend RSA 76:5 to read as follows:

76:5 What Taxes Assessed. The selectmen shall seasonably assess all state and county taxes for which they have the warrants of the commissioner of revenue administration and county treasurers respectively; all taxes duly voted in their towns; and all school and village district taxes authorized by law or by vote of any school or village district duly certified to them; and all sums required to be assessed by RSA 33 and RSA 21-J:9-c. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not affect the authority of the selectmen to assess taxes.

53 Initial Assessment Review Schedule. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years and shall notify each municipality, within 60 days of passage of this act, of the property tax year for which their initial certification review shall occur. The department shall offer training and technical assistance to municipal officials to assist in complying with the provisions of RSA 21-J:11-a, as inserted by this act.

54 Contingency. If SB 193 of the 2001 legislative session becomes law, then section 50 of this act shall take effect at 12:01 a.m. on the effective date of section 17 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 51 of this act shall take effect at 12:01 on the effective date of section 2 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 52 of this act shall take effect at 12:01 a.m. on the effective date of section 18 of SB 193. If SB 193 does not become law, then sections 50-52 of this act shall not take effect.

55 Purpose. Since the agricultural fairs of New Hampshire contribute greatly to the economic, cultural, and social well-being of the state, it is important that the state assist the fairs to assure their continued viability.

56 Appropriation. The sum of $1 is hereby appropriated to the department of agriculture, markets, and food for each year of the biennium ending June 30, 2003, for purposes of making distributions to agricultural fairs as provided in RSA 425:19-a – 19-f. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

57 Distribution Formula. The commissioner of agriculture, markets, and food shall distribute sums appropriated under section 56 of this act to agricultural fairs qualified under RSA 425:19-b according to the following formula: To each fair for capital improvements, $10,000; to each fair for marketing and promotional activities, $8,000; and to each fair a pro rata share based upon premiums paid and qualified under RSA 425:19-b of the remaining sums appropriated under section 66 of this act.

58 Statement of Purpose. The general court recognizes that a small number of individuals with complex diagnostic presentations such as individuals who have significant cognitive limitations as well as affective or thought disorders, severe emotional disturbances and significant functional limitations engage in behavior that potentially endangers their communities. Intervention, treatment, and supervision are effective means of assisting such individuals while providing for the safety of the public. Extended periods of treatment may be required in order for such individuals to benefit from therapeutic programs due to their learning difficulties. The general court intends to provide these individuals with appropriate treatment so that they may gain the skills needed to live safely in a community setting.

59 Definition of Mental Retardation Clarified. Amend RSA 171-B:2, IV to read as follows:

IV. The person has mental retardation, as defined in the most current edition of the Diagnostic and Statistical Manual of Mental Disorders published by the American Psychiatric Association; and

60 New Subparagraph; Responsibility of Guardian. Amend RSA 464-A:25, I by inserting after subparagraph (g) the following new subparagraph:

(h) The guardian of any ward who has a history of engaging in behavior which substantially endangers others shall consider the security and protection of the community while ensuring that the ward receives appropriate care, treatment, and supervision.

61 Commission Established. There is established a commission to review and approve proposed locations for the provision of residential treatment to individuals with complex and significant disabilities who have engaged in behavior which endangers the community and who require intensive therapeutic interventions and close supervision.

62 Membership and Compensation.

I. The members of the commission shall be as follows:

(a) One member of the senate, appointed by the president of the senate.

(b) One member of the house of representatives, appointed by the speaker

of the house.

(c) The attorney general.

(d) Two public members, appointed by the governor.

II. The legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.

63 Duties.

I. The commission shall receive recommendations from the department of health and human services of proposed program sites. The commission shall review the programs, services, and security provisions for each prospective program site, shall consult with representatives of the community in which a proposed program site is located, and shall give due consideration to local concerns. The commission shall conduct a public hearing in those communities where such a proposed site would be located. The department of health and human services shall make a presentation at each public hearing regarding the proposed program, including the number of individuals to be served and the staffing and security provisions incorporated into the proposed program.

II. Following consideration of the public input and information provided by the department of health and human services about the proposed programs, the commission shall approve at least 5 sites equitably distributed across the state to meet the needs of the state’s population in rural as well as densely populated communities. A site shall be approved only if it is:

(a) Out of visual range of any existing child care programs, playgrounds and other locations where children gather;

(b) Within a 30 minute drive of a general hospital; and

(c) In reasonable proximity of the community’s emergency services such as police, fire, and medical response.

III. Following approval by the commission, or after 4 months from the submission of a proposed site by the department if the commission fails to approve or deny a proposed site, the department shall be authorized to establish a program at the proposed site, provided, that the program conforms to local building and fire codes applicable to single family residences.

64 Chairperson; Support.

I. The chairperson of the commission shall be the attorney general. The first meeting of the commission shall be called by the attorney general. The first meeting shall be held within 45 days of the effective date of this section.

II. The department of health and human services shall provide any administrative support the commission deems necessary.

65 Repeal. Sections 61-64, relative to a commission to review certain proposed sites, is repealed.

66 New Chapter; Specialized Treatment Program. Amend RSA by inserting after chapter 135-D the following new chapter:

CHAPTER 135-E

Specialized Treatment Program

135-E:1 Definitions. In this chapter:

I. "Commissioner" means the commissioner of the department of health and human services.

II. "Department" means the department of health and human services.

135-E:2 Specialized Treatment Program.

I. The department shall establish, subject to available appropriations, a specialized therapeutic program including secure residential care and community-based after-care treatment which is designed to meet the needs of individuals with significant cognitive limitations as well as affective or thought disorders, severe emotional disturbances, and significant functional limitations who engage in behavior that potentially endangers their community. Such programs shall be utilized when less restrictive alternatives do not provide adequate safety and security to the community.

II. One component of the program shall be designed specifically to meet the needs of young adults with serious emotional disturbance or significant learning disabilities who have been in placement through the department under RSA 169-B or RSA 169-C and who continue to need intensive treatment in order to receive the support and supervision they require until they achieve the full benefit of the treatment that has been initiated during their minority. A young adult who meets admission criteria for the program shall be admitted on a voluntary basis, or by consent of his or her guardian.

III. The department may, if necessary, request the appointment of a guardian as provided in RSA 464-A for an individual who may be legally incapacitated and who is determined to need a specialized treatment program established pursuant to this chapter.

IV. Individuals receiving treatment from a specialized treatment program established pursuant to this chapter shall have all the rights guaranteed by RSA 171-A to persons with developmental disabilities, except to the extent necessary for safety or security.

V. A comprehensive clinical assessment shall occur prior to any admission, discharge, or transfer from the program.

135-E:3 Rulemaking. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:

I. Admission and discharge criteria for the program.

II. Program requirements.

III. The rights of individuals receiving treatment.

IV. Periodic review of each individual’s treatment to determine if the individual is served in the least restrictive setting consistent with the safety and security of the community.

V. Quality assurance processes and criteria for the program.

VI. Any other matter necessary to the administration of this chapter.

67 Rights Guaranteed. Amend RSA 171-A:29 to read as follows:

171-A:29 Rights Guaranteed. All rights guaranteed by RSA 171-A to persons with developmental disabilities shall be retained by persons involuntarily admitted under RSA 171-B except [where safety or security mandates restriction of such rights] to the extent necessary for safety or security. Any restriction of rights under this section may be appealed to the commissioner pursuant to rules adopted by the commissioner under RSA 171-A:3.

68 Order of the Court. Amend RSA 171-B:12 to read as follows:

171-B:12 Order of Court. If, after the hearing, the court finds by clear and convincing evidence that the person meets the standard set forth in RSA 171-B:2, the court shall order the person to submit to the least restrictive alternative of the following alternative consistent with the security and protection to the public:

I. Treatment and services in a receiving facility within the state developmental services delivery system or the residential settings specified in RSA 135-E:2;

II. Treatment and services within the state developmental services delivery system pursuant to RSA 171-A:4 other than in-patient treatment; or

III. Treatment and services in the secure psychiatric unit if the court determines that the programs and placements enumerated in paragraph I or II do not provide sufficient security and protection to the public.

69 Appropriation. The sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2002 and the sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2003 are hereby appropriated to the department of health and human services for the purposes of sections 58-68. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

70 Findings. The general court finds that:

II. In conjunction with adopting a broad based personal income tax to help fund an adequate education, it is wise to repeal or reduce other less equitable or desirable taxes and return certain other revenues to the general fund from the education trust fund to cover the cost of such other repeals or reductions of taxes.

III. It is to the benefit of this state to:

(a) Provide targeted aid, above and beyond adequacy funding, to property poor communities to help them achieve excellence in education without excessive local school tax burdens through a tax effort cap program; and

(b) Implement a circuit breaker on the total property tax burden on homesteads so that citizens of modest means do not pay an unreasonable and excessive portion of their income in total property taxes.

IV. In addition to funding an adequate education, it is appropriate and in the public interest to expand the use of the education trust fund to include funding for a local school property tax effort cap program.

V. A uniform standard exemption of income from the education income tax for all taxpayers and dependents is a just, reasonable, and proportionate means to assure that each taxpayer has the ability to earn a minimal subsistence level of income before being subject to the burden of income taxation, and that single heads of households are an appropriate class of people for whom an additional modest exemption from the education income tax is just and reasonable so that they can reasonably provide a minimal level of support for their dependents before being subject to the burden of income taxation.

VI. To promote industry, frugality, and a positive work ethic, a modest exemption from the education income tax on income earned by dependents is just and reasonable.

VII. With regard to the repeal of RSA 86:6 on July 1, 2001, it is the intent of the legislature that the estates of persons dying after June 30, 2001 not be subject to the tax or reporting requirements of RSA 86.

VIII. With regard to the repeal of RSA 77-E:2 on January 1, 2002 and the remainder of RSA 77-E on December 31, 2002, it is the intent of the legislature that the business enterprise tax not be imposed on taxable periods ending after December 31, 2001 and that reporting and filing requirements for such periods cease.

71 New Chapters; Education Income Tax; Property Tax Abatement Program. Amend RSA by inserting after chapter 76 the following new chapters:

CHAPTER 76-A

EDUCATION INCOME TAX

76-A:1 Definitions. In this chapter:

I. "Consumer price index" means the consumer price index for all urban consumers, U.S. city average, published by the United States Department of Labor.

II. "Department" means the department of revenue administration.

III. "Education trust fund" means the education trust fund established in RSA 198:39.

IV. "Individual" means a natural person.

V. "New Hampshire modified gross income" means New Hampshire modified gross income as determined in RSA 76-A:3.

VI. "New Hampshire taxable income" means New Hampshire taxable income as determined in RSA 76-A:3.

VII. "Nonresident individual" means an individual who receives wages, self-employment income, or unearned income for the taxable year from sources in this state, who maintains his or her domicile outside the state.

VIII.(a) "Resident fiduciary" means:

(1) The executor or administrator of the estate of a decedent who at death was domiciled in this state;

(2) The trustee of a trust created by will of a decedent who at death was domiciled in this state;

(3) The trustee of a trust created by, or consisting of property of, a person domiciled in this state;

(4) The trustee of a trust the property of which includes a business organization as defined in RSA 77-A:1, with business activity in New Hampshire as defined in RSA 77-A:1; or

(5) The trustee of a trust that has at least one beneficiary who is a resident individual, where, in the case of an individual, the trustee of the trust is a resident of New Hampshire or, in the case of a corporation or other business entity, has a place of business in New Hampshire.

(b) "Resident fiduciary" shall not include the trustee of any trust which is taxable as a corporation under the United States Internal Revenue Code, a trust to the extent it is considered to be a grantor trust pursuant to sections 671-679 of the United States Internal Revenue Code, and the trustee of a tax-qualified retirement plan under section 401(a) of the United States Internal Revenue Code.

IX. "Resident individual" means:

(a) An individual domiciled in the state; or

(b) An individual who maintains a permanent place of abode within the state and spends more than 183 days of the taxable year within the state.

X. "Taxable year" means the calendar or fiscal year or portion thereof which the taxpayer uses for federal income tax purposes under the United States Internal Revenue Code.

XI. "Taxpayer" means any individual or fiduciary subject to the provisions of this chapter.

XII. "Unearned income" means any income which is not wage or self-employment income, including but not limited to capital gains, allocations of income from S corporations, partnerships, limited liability companies or other similar entities, dividends, interests, rents, and royalties.

XIII. "United States Internal Revenue Code" means the United States Internal Revenue Code of 1986 as amended. The forms, procedures, and regulations of the United States Internal Revenue Service may be used by the commissioner of revenue administration in formulating rules for adoption under RSA 541-A. This definition shall be operative unless and until a specific statutory exception to its adoption is provided in this chapter, or until the application of one of its provisions is held to violate the New Hampshire constitution.

76-A:2 Imposition of Tax. A tax is imposed upon every resident and nonresident individual and upon every resident fiduciary at the rate of 3.6 percent of New Hampshire taxable income as determined in RSA 76-A:3.

76-A:3 New Hampshire Taxable Income.

I. "New Hampshire taxable income" means, for any taxable year:

(a) In the case of a resident or nonresident individual, the individual’s New Hampshire modified gross income, as defined in paragraph II of this section, less the following:

(1) An exemption of $11,000 for the taxpayer and an additional exemption of $11,000 for the taxpayer’s spouse if a joint return is made, provided that the taxpayer or spouse is not claimed as a dependent on another taxpayer’s federal income tax return or New Hampshire income tax return; and

(2) An additional exemption of $3,000 for each dependent to which the taxpayer is entitled for federal tax purposes under the United States Internal Revenue Code, provided that the dependent is not claimed as a dependent on another person’s federal income tax return or New Hampshire income tax return.

(3) A person who is claimed as a dependent under subparagraph (2) and who has earned income from wages, self-employment income, or farm income which is taxable under this chapter, shall be entitled to a separate exemption of $3,000 of such earned income on that person’s New Hampshire income tax return; and

(4) An additional exemption of $3,000 for a taxpayer entitled to a head of household status for federal tax purposes under the United States Internal Revenue Code.

(b)(1) In the case of a resident fiduciary, the amount shown as total taxable income on the fiduciary’s United States fiduciary income tax return:

(A) Increased by:

(i) Any interest or dividend income on obligations or securities of another state of the United States; and

(ii) Any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States to the extent exempted from the federal income tax; and

(B) Decreased by interest on, and dividends on securities attributable to the interest on, the direct obligations of the United States government.

(2) For a resident fiduciary with at least one beneficiary that is not either a resident individual or another resident fiduciary, the amount of income derived by application of subparagraph (1) shall be multiplied by a fraction, the numerator of which is income properly accumulated for the benefit of resident individuals or resident fiduciaries and the denominator of which is all income property accumulated.

(c) The amount of the exemptions allowed under this paragraph shall be in place for the first year of the tax only. The commissioner of revenue administration shall increase the exemption amounts allowed in each succeeding year by an amount which equals the percentage increase in the consumer price index for a recent prior annual period established by rule by the commissioner, and rounded to the nearest $10.

II. "New Hampshire modified gross income" means, for any taxable year, the amount of the taxpayer’s adjusted gross income for federal income tax purposes under the United States Internal Revenue Code:

(a) Decreased by the following amounts, if included in the taxpayer’s adjusted gross income for federal tax purposes:

(1) Interest on, and dividends on securities attributable to interest on, the direct obligations of the United States government;

(2) Interest and dividend income received from funds invested in the college tuition savings plan under RSA 195-H if used in accordance with RSA 195-H;

(3) The amount of income otherwise taxable under this chapter which is also taxed as business profits under RSA 77-A;

(4) The amount of capital gains income directly derived from sales of timber subject to taxation under RSA 79;

(5) The amount of any social security income that is included the taxpayers’ adjusted gross income for federal income tax purposes;

(6) The amount of income attributable to pension or retirement income that the taxpayer receives in lieu of social security income (due to employment where the employer was obligated to contribute to a pension plan in lieu of social security contributions), which amount when combined with any social security income shall not exceed the maximum potential regular social security benefit per beneficiary for that year that might have otherwise been available to such taxpayer, all as determined by rules adopted by the commissioner; and

(7) The amount of annuities, as defined in 45 U.S.C. §231(p), including Tier I and Tier II railroad retirement benefits, and supplemental annuities, as described in 45 U.S.C. §231a(b), the taxation of which by states is prohibited under 45 U.S.C. §231m; and

(8) The amount of income attributable to pension payments where the taxpayer’s contributions to the pension fund were previously subject to federal personal income taxation, as determined by rules adopted by the commissioner.

(b) Increased by:

(1) Any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States to the extent exempted from the federal income tax; and

(2) Any interest or dividend income on obligations or securities of another state of the United States.

76-A:4 Tax; When Due. Subject to the provisions of this chapter concerning the withholding of tax and estimated tax declarations, the tax imposed by this chapter shall be deemed to be assessed and due and payable on the fifteenth day of the fourth month following the close of the taxpayer’s taxable year.

76-A:5 Credits. The following credits are allowed against the tax due under this chapter:

I. Taxes withheld pursuant to the provisions of this chapter.

II. Estimated tax payments made pursuant to this chapter.

III. An annual renter’s credit of $300 on a dwelling unit rented by the taxpayer as his or her primary residence prorated for each full month of residence. In no case shall the renter’s credit exceed the tax due under this chapter after applying any credit claimed under paragraph IV of this section.

IV. In the case of a resident individual, a credit calculated by:

(a) Calculating the wages, self-employment income, and unearned income of the individual earned or derived from sources in another state and subject to income tax or a tax measured by income in that state plus active military pay earned while stationed out-of-state, whether subject to another state’s income tax or not;

(b) Reducing the amount calculated in subparagraph (a) by the portion of the taxpayer’s claimed exemptions which bears the same relationship to the taxpayer’s total claimed exemptions, as the amount calculated in subparagraph (a) bears to the taxpayer’s New Hampshire modified gross income; and

(c) Multiplying the amount calculated in subparagraph (a), as reduced in subparagraph (b), by the rate of tax provided in RSA 76-A:2.

Returns

76-A:6 Returns.

I. Every resident individual and nonresident individual having New Hampshire modified gross income greater than the exemption amounts provided in RSA 76-A:3, I and every resident fiduciary shall make a return to the department of revenue administration under such rules and in such form or manner as the commissioner may prescribe, on or before the due date of the tax as provided in RSA 76-A:4.

II. A husband and wife who are both residents or who both earn wages or self-employment income from sources within New Hampshire shall file a joint return for any taxable year for which such a joint return is filed for United States income tax purposes.

III. Whenever any return shows that overpayment allowable to the taxpayer exceeds the amount of tax due, the department shall certify the amount of overpayment to the state treasurer for refund from the education trust fund created by RSA 198:39 or shall allow the taxpayer a credit against taxes due for a subsequent year, to the extent of the overpayment, at the taxpayer’s option.

76-A:7 Information Returns. Each individual, partnership, limited liability partnership corporation, limited liability corporation, proprietorship, joint stock company, association, insurance company, business trust, real estate trust, or other form of organization, organized for gain or profit, being a resident or having a place of business in this state or being a nonresident having income derived from sources subject to tax under this chapter, in whatever capacity acting, including lessors or mortgagors of personal property, fiduciaries, employers, and all officers and employees of the state or of any political subdivision of the state, having the control, receipt, custody, disposal, or payment of salaries, wages, rentals, or other compensation or income subject to the provisions of this chapter paid or payable during any year to any taxpayer subject to a tax under this chapter shall on such date or dates as the department shall from time to time designate, make complete return thereof to the department, in such form as the department may prescribe.

Withholding of Tax

76-A:8 Who Must Withhold. Every employer as defined by section 3401(d) of the United States Internal Revenue Code of 1986, as amended, employing any person within this state shall deduct and withhold upon wages paid to said employee, a tax equal to 3.3 percent of such wages less claimed exemptions, subject, however, to the provisions of RSA 76-A:11.

76-A:9 Time for Payment of Withheld Taxes and Filing Withheld Taxes Returns.

I. Every employer required to deduct and withhold any tax under RSA 76-A:8 shall make a quarterly return thereof to the department on or before the fifteenth day of the first calendar month following the calendar quarter for which the return is made. However, a return may be filed on or before the last day of the first calendar month following such quarter if timely deposits have been made in full payment of such taxes due for the quarter.

II. Every employer shall pay over to the department, or to a depository designated by the department, the taxes so required to be deducted and withheld at the same time that such employer is required, under federal income tax law and regulations, to pay over federal taxes that are required to be deducted and withheld from wages to employees.

III. The department may, if such action is necessary in any emergency where collection of the tax may be in jeopardy, require such employer to make such return and pay such tax at any time, or from time to time.

76-A:10 Employer’s Liability.

I. Each employer required to deduct and withhold tax under this chapter shall be liable for such tax. In the event an employer fails to withhold and pay over to the department any amount required to be withheld under RSA 76-A:8, the department shall assess such amount against the employer.

II. The amount of tax required to be deducted and withheld and paid over to the department under this chapter, when so deducted and withheld, shall be held to be a special fund in trust for the state. No employee or other person shall have any right of action against the employer in respect to any moneys deducted and withheld from wages and paid over to the department in compliance or in intended compliance with this chapter.

76-A:11 Use of Withholding Tables. At the election of the employer, the employer may deduct and withhold a tax determined on the basis of tables to be prepared and furnished by the department, which tax shall be substantially equivalent to the tax provided in RSA 76-A:8 and which shall be in lieu of the tax required in such section.

Estimated Tax Declarations

76-A:12 Filing of Declarations.

I. On the fifteenth day of the fourth month of the current taxable year every resident individual, nonresident individual, and resident fiduciary, except as provided in paragraph II, shall furnish the department with an estimate of such portion of such person’s New Hampshire taxable income for the current taxable year as will not be subject to the withholding provisions of this chapter.

II. The provisions of paragraph I are not applicable to resident individuals and nonresident individuals who reasonably anticipate receiving less than $11,000 of New Hampshire taxable income which will not be subject to withholding during the current taxable year, or to taxpayers receiving their income from farming as defined by the United State Internal Revenue Code of 1986, as amended. The provisions of paragraph I are not applicable to resident fiduciaries who reasonably anticipate having a tax obligation under this chapter of less than $400.

76-A:13 Payment of Estimated Tax. Each taxpayer required to file an estimated tax declaration shall include with the declaration of estimated income, payment of not less than 25 percent of the tax due thereon. Thereafter, on the fifteenth day of the sixth and ninth months of the taxable year, the taxpayer shall pay not less than 25 percent of the tax due upon said estimated income or any revised estimate thereof. The fourth installment of estimated tax shall be paid on the fifteenth day of the first month following the close of the taxable year for which the estimate was made.

Miscellaneous Provisions

76-A:14 Extension of Time for Returns. For good cause, the department may extend the time within which a taxpayer is required to file a return or declaration and if such return or declaration is filed during the period of extension no penalty or late payment charge may be imposed for failure to file the return at the time required by this chapter, but the taxpayer shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 and RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.

76-A:15 Administration.

I. This chapter shall be administered and enforced by the commissioner of revenue administration. The commissioner shall adopt rules, under RSA 541-A, necessary to insure the proper administration of this chapter which shall be consistent with the provisions of RSA 21-J:13.

II. The commissioner shall appoint such additional technical, clerical, and other personnel as the commissioner shall deem necessary to carry out the provisions of this chapter.

III. The department of revenue administration shall collect the taxes, interest, and penalties imposed under this chapter and RSA 21-J and shall pay them to the state treasurer less the administrative and enforcement costs of this chapter. The state treasurer shall deposit the remaining amount in the education trust fund established in RSA 198:39.

IV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, or the penalties imposed by this chapter and RSA 21-J, as part of the commissioner’s authority to administer this chapter and to administer and enforce the tax laws of this state generally under RSA 21-J.

V. In the collection of taxes imposed by this chapter, the department may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes, and it has all of the duties imposed upon the tax collectors by RSA 80 including the optional tax sale procedure under RSA 80:58-86. The following shall also apply:

(a) The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state.

(b) If the state purchases the land, the state treasurer shall certify the purchase to the governor and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

VI. The commissioner shall have the authority to subpoena witnesses, records, and documents, as needed, and to administer oaths to those testifying at hearings. The department and the taxpayer may take the depositions of witnesses residing within and without the state pertaining to a matter under this chapter, in the same way as depositions are taken in civil actions in the superior court.

76-A:16 Fees. Fees of witnesses shall be the same as those allowed to witnesses in the superior court. In the case of witnesses summoned by the commissioner, it shall be considered as an expense of administration of this chapter.

76-A:17 Notice. Any notice required by this chapter to be given by the department to a taxpayer shall be made by mail to the last known address of the taxpayer and in the case of hearings shall be given at least 10 days before the date thereof.

76-A:18 Preference. The taxes and interest imposed by this chapter have preference in any distribution of the assets of the taxpayer, whether in insolvency or otherwise.

76-A:19 Dissolutions, Withdrawals, and Statements of Good Standing.

I.(a) No employer organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or to its members and managers pursuant to RSA 304-C:58 until all taxes required to be withheld by the employer under this chapter, and any interest and penalties that related thereto, have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax required to be withheld, tax interest, or penalties for taxes administered by the department are due and unpaid.

(b) In order to transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or its members or managers pursuant to RSA 304-C:58, an employer shall submit a written request containing the complete corporate or limited liability company name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a certificate in accordance with subparagraph (a).

II. In order to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) or RSA 304-C:68, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal for the purposes required under RSA 293-A:15.20(b)(6) or RSA 304-C:68.

III. In order to obtain a statement that it is in good standing with the department of revenue administration, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing.

76-A:20 Liens for Tax.

I. If any employer required to deduct and withhold a tax under this chapter neglects or refuses to pay the same after demand, the unpaid amount, including any late payment charge and interest together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to such employer. Such liens shall arise at the time assessment and demand is made by the department and shall continue until the liability for the full amount of the lien is satisfied or becomes unenforceable. Such lien against personal property shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of such lien and the sum due has been placed on record by the department with the secretary of state and in the office of the town clerk where the taxpayer resides. Such lien against real property shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of such lien and the sum due has been placed on record by the department with the register of deeds for the county in which the property subject to the lien is situated. In the case of any prior mortgage on real or personal property so written as to secure a present debt plus future advances by the mortgagee to the mortgagor, the lien herein provided, when notice thereof has been properly recorded, shall be subject to such prior mortgage unless the department also notifies the mortgagee in writing of the recording of such lien, in which case any indebtedness thereafter created from mortgagor to mortgagee shall be junior to the lien herein provided for.

II. The lien created by paragraph I shall be released upon satisfaction of the amount of the lien or upon a finding by the commissioner that the lien has become unenforceable, or if there is furnished to the department a bond with surety approved by the department in a penal sum sufficient to equal the amount of the lien, said bond to be conditioned upon the payment of the amount of the lien upon a final determination or adjudication of the employer’s liability therefor.

III. The lien created by paragraph I may be foreclosed in the case of real estate agreeably with the provisions of law relating to foreclosure of mortgages on real estate, and in the case of personal property agreeably with the provisions of law relating to the foreclosure of security interests in personal property.

IV. To secure payment of the taxes, fees, charges, and interest imposed by this chapter and RSA 21-J, the department may avail itself of any other provision of law relating to liens for taxes.

76-A:21 Additional Returns. When the commissioner has reason to believe that a taxpayer has failed to file a return or to include any part of New Hampshire modified gross income in a filed return, the commissioner may require the taxpayer to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received, within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the taxpayer of any penalty for failure to make a correct original return or relieve the taxpayer from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify or extend the statute of limitations provided in RSA 21-J:29.

76-A:22 Corrections. Each taxpayer shall report to the commissioner any change or correction in the amount of the taxpayer’s New Hampshire modified gross income or exemptions, such as may result from determinations by the United States Internal Revenue Service, with respect to any previous year for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer becomes aware of such change or correction, including receipt of notice from the United Stated Internal Revenue Service that a change in the taxpayer’s federal adjusted gross income has finally been determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months of the filing of the report.

76-A:23 Taxpayer Records.

I. Every taxpayer shall:

(a) Keep such records as may be necessary to determine the amount of the taxpayer’s liability under this chapter;

(b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined;

(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times.

II. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.

76-A:24 Severability. If any provision or provisions of this chapter, is or are declared unconstitutional or inoperative by a final judgment, order, or decree of the Supreme Court of the United States or of the supreme court of New Hampshire, the remaining provisions of said chapter shall not be affected thereby.

CHAPTER 76-B

PROPERTY TAX ABATEMENT PROGRAM

76-B:1 Purpose; Property Tax Abatement Program. The purpose of the property tax abatement program is to aid in preserving New Hampshire’s tradition of home ownership by abating excessive and unreasonable property tax burdens.

76-B:2 Definitions. In this subdivision:

I. "Homestead" means "homestead" as defined and limited for purposes of the homestead exemption in RSA 76-B:5.

II. "Household" includes all persons living with taxpayer in the same dwelling unit that has qualified for a homestead exemption. A person not related by blood or marriage to the taxpayer and who is either a bona fide renter of a room within a dwelling unit/homestead or a bona fide employee providing personal care to a member of the household and who is not related to the person for whom the care is provided shall not be included in the household, provided that if a renter, his or her rent is accounted for in a statement of household income (through a Form 1040 Schedule E or equivalent form approved by commissioner of revenue administration). A household member who files separately from the taxpayer and who only resides in the taxpayer’s home for part of the year may pro rate his or her annual income based on the number of months (rounded up to a whole number of months) that the member resided in the household.

III. "Household income" means the sum of the personal incomes of all household members. Personal income is the federal adjusted gross income (as determined by Internal Revenue Code) increased by tax-exempt interest (Form 1040, line 8b), the amount of net capital losses (Form 1040, line 13, Schedule D loss), the amount of other losses (from sales of business property, Form 1040, line 14, Form 4797), the amount of business losses (Form 1040, line 12, Schedule C), the amount of losses from rental real estate, royalties, partnerships, S corporations, estates, trusts, REMICS, etc. (Form 1040, line 17, Schedule E losses), the amount of nontaxable pensions and annuities (Form 1040, line 16a-16b), and the amount of nontaxable social security benefits (Form 1040 lines 20a-20b). Federal Internal Revenue Service form and line numbers are for reference in defining the meaning of terms. If federal form and line numbers change subsequent to the effective date of this paragraph, the commissioner of revenue administration may establish comparable revised defining references by rules, adopted pursuant to RSA 541-A.

IV. "Qualifying taxpayer" means a taxpayer whose total property taxes on the taxpayer’s homestead exceeds 8 percent of household income for a given year and who has an eligibility percentage of greater than zero percent.

76-B:3 Applications.

I. The commissioner of revenue administration shall provide municipalities with notices of the availability of and instructions for claiming property tax abatements under this subdivision, to be mailed with property tax bills beginning in November 2002 and with all property tax bills for each billing thereafter.

II. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to the forms for applications for property tax abatements and statements of household income.

III. Applications for abatement may be filed any time during a given calendar year based on the prior year’s personal income and property taxes, including local, county, and state property taxes, assessed on the homestead. Applications should be filed before April 30 of each year. Those applications filed between May 1 and December 31 will be accepted as late and may be delayed in payment or denied if funds are not available.

IV. An application for property tax abatement and a statement of household income shall be submitted and signed, as true to the best knowledge and belief of the applicants under penalties of perjury, by all adult members of the household who contribute income to the household. Copies of all federal and state personal income tax returns shall be filed with the application. An applicant who is not required to file federal or state personal income tax returns due to low income, shall complete and sign these forms if requested to do so by the commissioner of revenue administration.

76-B:4 Qualifying Taxpayers.

I. Each taxpayer who submits a complete application for abatement shall be assigned an eligibility percentage based on household income. The eligibility percentage shall be the lesser of 100 percent or a ratio equal to (twice the household exemptions minus household income) divided by household exemptions, where household exemptions equal the total amount of exemptions that household members qualify for under RSA 76-A:3, I(a).

II. Each qualifying taxpayer’s abatement shall equal their eligibility percentage times their maximum excess property tax burden. The maximum excess property tax burden is the entire amount of property taxes on the taxpayer’s homestead in excess of the circuit breaker limit for the year. By July 31 of each year the commissioner shall determine the circuit breaker limit for the current year’s applications (based on prior year’s income and property taxes) by establishing it as the lowest percentage, rounded to the nearest 1/10 percentage point, where all payments of abatements due on approved applications received by April 30 will be less than available dedicated and appropriated funds on hand as of June 30, but not less than 8 percent.

76-B:5 Payments of Approved Abatements.

I. By September 30 of each year, the commissioner of revenue administration shall pay abatements due on approved applications that were received prior to May 1 of that year. Abatements due on approved applications that were received on or after May 1 may be paid at the convenience of the department of revenue administration as funds are available during the remainder of that fiscal year or rejected if funds are not available.

II. The department of revenue administration shall make abatement payments either jointly to the taxpayer and the tax assessor of the taxpayer’s homestead municipality, or if so directed on the application, directly to the municipality of the taxpayer’s homestead on the taxpayer’s account, so the abatement may be used as a payment of property taxes due.

III. Abatements not deposited within one year of issuance may be canceled and forfeited back to the property tax abatement program fund.

IV. If the department determines that an abatement was overpaid due to subsequent audit, amended return, or error correction, the taxpayer shall return the overpayment and the amount may be withheld from future abatements or the amount of overpayment due plus interest shall accrue as a lien against the taxpayer’s homestead, to be paid upon sale of the real estate.

V. The property tax abatement program fund is established within the office of the state treasurer. This fund shall be nonlapsing and shall be for the sole purpose of making payments on approved abatement applications under this section. Moneys from a portion of real estate transfer tax revenues shall be deposited in this fund, in accordance with RSA 78-B:13, II.

72 Reference to Interest and Dividend Tax Deleted; Education Income Tax Added. Amend RSA 72:34, II to read as follows:

II. For those exemptions having income or asset limitations, the assessing officials may request true copies of any of the following, as needed to verify eligibility. Any documents submitted shall be considered confidential, handled so as to protect the privacy of the applicant, and returned to the applicant at the time a decision is made on the application. The documents are:

(a) Federal income tax form; [and]

(b) [State interest and dividends tax form; and

(c)] Property tax inventory form filed in any other town; and

(c) Education income tax form.

RSA 359-C shall not apply to the documents requested for verification under this section.

73 Adjustment to Business Profits Tax; Reference Changed. Amend RSA 77-A:4, I to read as follows:

I. In the case of a business organization which is subject to taxation under RSA [77] 76-A, a deduction of such amount of gross business profits as is attributable to income which is taxable or is specifically exempted from taxation under RSA [77] 76-A.

74 Real Estate Transfer Tax; Distribution of Funds. RSA 78-B:13 is repealed and reenacted to read as follows:

78-B:13 Distribution of Funds.

I. The commissioner shall determine the amount of revenue produced by $.10 per $100 for each fiscal year based upon prior year experience and shall certify such amounts to the state treasurer by October 1 of that year.

II. The state treasurer shall deposit the amount of revenue produced by $.10 per $100 as determined by the commissioner into the property tax abatement program fund established under RSA 76-B:5, V.

75 Reference Deleted. Amend RSA 87:1, I to read as follows:

I. [In addition to the taxes imposed by RSA 86] An estate tax is hereby imposed upon the transfer of the estate of every decedent leaving an estate which is subject to an estate tax under the provisions of the United States Internal Revenue Code of 1986, as amended, and who has property within this state.

76 Cooperative School Districts; Certification of District Taxes; Adequate Education Grants. Amend RSA 195:14, I (b) to read as follows:

(b) The commissioner of revenue administration shall examine such certificates and delete any appropriations which appear not made in accordance with the law, and adjust any sum, in accordance with RSA 21-J:35, which may be used as a setoff against the amount appropriated when it appears to the commissioner of revenue administration such adjustment is in the best public interest. The commissioner of the department of revenue administration shall apply the total amount of all adequate education grants received pursuant to RSA 198:42 as a setoff against the amount appropriated.

77 Cooperative School Districts; Certification of District Taxes Amended. Amend RSA 195:14, I(c) to read as follows:

(c) The commissioner of revenue administration shall certify to the state department of education the total amount [to be apportioned among the pre-existing school districts. Such total shall include the adequate education cost for the district under RSA 198:38, XII, and the amount above the cost of an adequate education to be assessed and collected as local educational taxes] of taxes to be raised for the support of the cooperative school district.

78 Cooperative School Districts; Certification of District Taxes; Determination of Proportional Share Amended. RSA 195:14, I (d) is repealed and reenacted to read as follows:

(d) The state department of education shall determine the proportional share of said taxes to be borne by each preexisting school district and notify the commissioner of revenue administration of its determination.

79 Cooperative School Districts; Educational Adequacy Grant Computation Amended. Amend RSA 195:15 to read as follows:

195:15 State Aid. The state aid to which a cooperative elementary and/or secondary district shall be entitled shall be the total of those shares of the aid to which the pupils attending the cooperative district would have entitled the pre-existing districts, had they remained in the pre-existing districts. [For the purposes of crediting the cooperative district’s adequate education cost to the pre-existing districts, each such pre-existing district shall have its adequate education cost under RSA 198:38, XII credited against its share of the cooperative school district budget. However,] Cooperative school districts formed by 2 or more pre-existing districts whose boundaries approximate those of a single township in which they are located shall be treated as a single school district for the purposes of this section.

80 Cooperative School Districts; Formation Procedures; Adequate Education Grant Apportionment Amended. Amend RSA 195:18, IX to read as follows:

IX. The organization meeting of a cooperative school district shall be called to order by the chairperson of the cooperative school district planning board, or by the clerk-treasurer thereof, who shall serve as temporary chairperson for the first order of business which shall be the election of a moderator and of a temporary clerk, by ballot, who shall be qualified voters of the district. From and after the issuance of the certificate of formation by the board to the date of operating responsibility of the cooperative school district, such district shall have all the authority and powers of a regular school district for the purposes of incurring indebtedness, for the construction of school facilities and for such other functions as are necessary to obtain proper facilities for a complete program of education. When necessary in such interim, the school board of the cooperative school district is authorized to prepare a budget and call a special meeting of the voters of the district, which meeting shall have the same authority as an annual meeting, for the purpose of adopting the budget, making necessary appropriations, and borrowing money. Whenever the organization meeting is held on or before April 20 in any calendar year, no annual meeting need be held in such calendar year. Sums of money raised and appropriated at the organization meeting or any interim meeting prior to the first annual meeting shall be forthwith certified to the commissioner of revenue administration and the state department of education upon blanks prescribed and provided by the commissioner of revenue administration for the purpose, together with a certificate of estimated revenues, so far as known, and such other information as the commissioner of revenue administration may require. The commissioner of revenue administration shall examine such certificates and delete any appropriations which appear not made in accordance with the law, and adjust any sum which may be used as a setoff against the amount appropriated when it appears to the commissioner such adjustment is in the best public interest. The commissioner of the department of revenue administration shall apply the total amount of all adequate education grants received pursuant to RSA 198:42 as a setoff against the amount appropriated. The commissioner of revenue administration shall certify to the state department of education the total amount of taxes to be raised for said cooperative school district and the state department of education shall determine the proportional share of said taxes to be borne by each preexisting school district and notify the commissioner of revenue administration of its determination. Upon certification by the commissioner of revenue administration the selectmen of each town shall seasonably assess the taxes as provided by law. The selectmen shall pay over to the treasurer of the cooperative district such portion of the sums so raised as may reasonably be required according to a schedule of payments needed for the year as prepared by the treasurer and approved by the cooperative school board, but no such payment shall be greater in percentage to the total sum to be raised by one local district than that of any other local district comprising such cooperative school district.

81 Education Trust Fund. RSA 198:39 is repealed and reenacted to read as follows:

198:39 Education Trust Fund Created and Invested.

I. The state treasurer shall establish an education trust fund in the treasury. Moneys in such fund shall not be used for any purpose other than to fund:

(a) Adequate education grants to municipalities’ school districts pursuant to RSA 198:42 and RSA 198:42-a.

(b) Costs to implement improved assessment, accountability and performance standards for public schools, including technical assistance, instructional improvement and local school improvement grants.

(c) Special education programs.

(d) Local education tax effort caps pursuant to RSA 198:40-a.

(e) Kindergarten construction aid pursuant to RSA 198:15-r.

(f) Other public school building aid programs.

(g) The necessary costs of administration of the education trust fund and taxes dedicated to it including refunds due taxpayers for overpayment of taxes pursuant to 76-A:6, III.

II. The state treasurer shall deposit into this fund immediately upon receipt:

(a) Funds certified to the state treasurer by the commissioner of revenue administration pursuant to RSA 77-A:20-a, relative to business profits taxes.

(b) Funds certified to the state treasurer by the commissioner of revenue administration pursuant to RSA 77-E:14, relative to business enterprise tax.

(c) Funds collected and paid over to the state treasurer by the commissioner of revenue administration pursuant to RSA 78-A:26, III relative to the tax on motor vehicle rentals.

(d) Funds collected and paid over to the state treasurer by the department of revenue administration pursuant to RSA 78:32, relative to tobacco taxes.

(e) Funds certified to the state treasurer by the commissioner of revenue administration pursuant to RSA 78-B:13, relative to real estate transfer taxes.

(f) Funds collected and paid over to the state treasurer by the department of revenue administration pursuant to RSA 83-F:7, I, relative to the utility property tax.

(g) The full amount of excess education property tax payments from the department of revenue administration pursuant to RSA 198:46.

(h) All moneys due the fund in accordance with RSA 284:21-j, relative to sweepstakes.

(i) Tobacco settlement funds in the amount of $40,000,000 annually.

(j) The net revenue from the education income tax from the department of revenue administration pursuant to RSA 76-A:15, after deducting the necessary costs of collection and administration including taxpayer refunds under RSA 76-A:6, III.

(k) Any other moneys appropriated from the general fund.

III. The education trust fund shall be nonlapsing, except as provided in paragraph V. The state treasurer shall invest that part of the fund which is not needed for immediate distribution in short-term interest-bearing investments. The income from these investments shall be returned to the fund.

IV. The state treasurer shall maintain a separate accounting within the education trust fund for all moneys received from any state run lottery and all the interest received on such moneys and ensure that all such moneys are used exclusively for the school districts of the state.

V. At the end of each fiscal year the state treasurer shall account for any surplus funds in the education trust fund, exclusive of unexpended lottery funds which shall not lapse and shall carry over as a balance to fund future state aid to education. Surplus funds, excluding lottery funds, shall be divided as follows:

(a) One fifth shall carry forward as general surplus toward future appropriations from the fund; and

(b) Four fifths shall lapse into a dedicated account for local education tax effort cap grants pursuant to RSA 198:40-a.

82 Education Trust Fund; July 1, 2002. RSA 198:39, II is repealed and reenacted to read as follows:

II. The state treasurer shall deposit into this fund immediately upon receipt:

(a) Funds collected and paid over to the state treasurer by the department of revenue administration pursuant to RSA 83-F:7, I, relative to the utility property tax.

(b) All moneys due the fund in accordance with RSA 284:21-j, relative to sweepstakes.

(c) The net revenue from the education income tax from the department of revenue administration pursuant to RSA 76-A:15, after deducting the necessary costs of collection and administration including taxpayer refunds under RSA 76-A:6, III.

(d) Any other moneys appropriated from the general fund.

83 New Sections; Local Education Tax Effort Cap Program. Amend RSA 198 by inserting after section 40 the following new section:

198:40-a Local Education Tax Effort Cap Grant Program.

I. In conjunction with issuing local school tax warrants beginning in 2002, the commissioner shall calculate local education tax effort cap grants by computing a local education tax effort ratio for each municipality in the state by first computing for each municipality the equalized property value per pupil and then dividing that by the average equalized property value per pupil for all municipalities in the state that have an average daily membership in residence of at least 5.

II. The equalized property value per pupil is the equalized assessed value of real property in each municipality (the sum of modified local assessed value plus the department of revenue administration’s inventory adjustment including utility property but excluding any capitalized railroad tax, revenue sharing payments or payments in lieu of taxes) divided by the latest available average daily membership in residence for the municipality.

III. The sum of equalized assessed value for all municipalities with an average daily membership in residence of at least 5, divided by the sum of average daily membership in residence for those communities is the state average.

IV. The commissioner of revenue administration shall determine the tax effort cap grant for each municipality by allocating a portion of available dedicated funds to the municipality with the smallest tax effort ratio toward the local school property tax amount to be raised, such that the effective tax effort ratio for that year is raised to that of the municipality with the next smallest ratio. Then another portion of available funds shall be allocated to the municipalities with the smallest effective tax effort ratio to raise them to the level of the municipality with the next smallest ratio, and so on until the available funds are exhausted.

V. Once all available funds for local education tax effort cap grants are allocated, then the commissioner shall calculate the local school property tax rate by using the grants as an offset against the amount to be raised. The grants shall be paid to the municipality for transfer to and use by their school districts from the dedicated account for local education tax effort cap grants established within the education trust fund under RSA 198:39, V.

84 Education; School Money; Excess Education Property Tax Payment; Maintenance of Local Control. Amend RSA 198:48 to read as follows:

198:48 Maintenance of Local Control. Distributions under RSA 198:42 depend only on weighted average daily membership in residence and the per pupil adequacy cost amounts as determined in this subdivision and are independent of how the [municipalities] school districts decide to spend the distributions or other funds they may raise for education. Notwithstanding any other provision of law, nothing in this subdivision is intended in any way to limit or control how school districts operate or spend their budgets, except that adequate education grants must be expended for educational purposes. Adequate education grants and local education tax effort cap grants shall not be considered unanticipated funds under RSA 198:20-b. In determining the local school property tax rate, the commissioner of revenue administration shall apply the total amount of adequate education grants and local education tax effort cap grants received by school districts as a setoff against the amount appropriated in the officially approved budget.

85 New Subparagraph; Property Tax Abatement Program. Amend RSA 6:12, I by inserting after subparagraph (dddd) the following new subparagraph:

(eeee) Moneys received for the property tax abatement program, in accordance with RSA 78-B:13, II, which shall be deposited in the property tax abatement fund established in RSA 76-C:5, V.

86 Initial Funding; Bonds Authorized. To provide initial funding for start-up costs including consultants, facilities, equipment and computer purchases, and other administrative and enforcement costs under RSA 76-A and RSA 76-B, in excess of funds appropriated, the state treasurer is hereby authorized to borrow upon the credit of the state not exceeding an amount certified by the commissioner of revenue administration and for said purposes may issue bonds and notes in the name of and on behalf of the state of New Hampshire in accordance with RSA 6-A. Payments of principal and interest of the bonds and notes shall be made from the education trust fund established in RSA 198:39. The bonds shall be 5-year bonds.

87 Appropriations. The sum of $10,000,000 for the fiscal year ending June 30, 2002 is hereby appropriated to the department of revenue administration to fund the costs necessary to implement RSA 76-A and RSA 76-B. This appropriation shall be non-lapsing. The governor is authorized to draw a warrant for said sum out of any money in the treasury, including the education trust fund, not otherwise appropriated.

88 First Taxable Year of Income Tax. The first taxable period under RSA 76-A, as inserted by section 71 of this act, begins January 1, 2002, and ends December 31, 2002. Persons liable for a tax during the first taxable period and who do not report the payment of federal income taxes on a calendar year basis are entitled to such proportion of the exemptions allowed in RSA 76-A as the period bears to their taxable year. The determination of the tax shall be made under rules adopted by the commissioner of revenue administration under RSA 541-A, consistent with the general purposes and provisions of RSA 76-A. Persons required to make information returns for the first taxable period shall make them on a proportional basis in such form as the commissioner requires. For such first taxable period under RSA 76-A, all penalties, but not interest, shall be waived for underpayment of estimated taxes and insufficient withholding for calendar year 2002.

89 Returns for Certain Taxes. All persons who are liable for a tax under RSA 77 as of December 31, 2001, who thereafter are no longer liable for a tax under RSA 77 because of the passage of this act shall make a return of such taxes due the commissioner of revenue administration in such manner and on such forms as the commissioner shall prescribe in rules adopted under RSA 541-A. The administrative provisions of RSA 77 shall remain in effect to permit the collection of taxes upon income taxable under RSA 77 which is received by persons subject to taxation under that chapter through December 31, 2001, and to permit the distribution of that revenue. Persons who are liable for a tax under RSA 77 who do not report the payment of federal income taxes on a calendar year basis are entitled to such proportion of the exemptions allowed in RSA 77 as the reporting period bears to their taxable year.

90 Severability. If any provision of this act or the application thereof to any person or circumstance is deemed invalid, the invalidity does not affect the other provisions or applications of this act which can be given effect without the invalid provisions or applications and to this end the provision of this act are severable.

91 Prospective Repeal Date of Education Property Tax Changed; Repeals of Adequate Education Grants Determination Deleted. 1999, 338:21 is repealed and reenacted to read as follows:

338:21 Repeal. RSA 76:3, relative to the education property tax is repealed.

92 Effective Dates of Repeal of Education Property Tax and Hardship Relief Provisions. Amend 1999, 338:25, I and II to read as follows:

I. Section 21 of this act shall take effect [January 2, 2003] March 31, 2002.

II. Section 22 of this act shall take effect July 1, [2003] 2002.

93 Repeals; Effective July 1, 2001. The following are repealed:

I. RSA 86:6, relative to taxable property and the rate of the legacies and succession tax.

II. RSA 198:48-a, VII, relative to aid for new alternative kindergarten programs.

III. 2000, 289:2, relative to aid for new kindergarten aid programs.

94 Repeals; Effective January 1, 2002. The following are repealed:

I. RSA 76:8, relative to the commissioner’s warrant.

II. RSA 76:9, relative to the commissioner’s report.

III. RSA 77, relative to taxation of incomes.

IV. RSA 77-A:20-a, relative to the distribution of business profits tax revenues.

V. RSA 77-B, relative to the commuter income tax.

VI. RSA 77-E:2, relative to the imposition of the business enterprise tax.

VII. RSA 261:52-a, relative to notice that the interest and dividends tax may be due.

VIII. RSA 391:3, relative to the taxation of common trust funds under RSA 77.

95 Repeals; Effective April 1, 2002. The following are repealed:

I. RSA 198:39, I(b), relative to excess education property tax payments in the education trust fund.

II. RSA 198:46, I-III, relative to excess education property tax payments.

III. RSA 198:47, relative to forms for reporting and remitting excess education property tax.

96 Repeals; Effective July 1, 2002. The following are repealed:

I. RSA 78:32, relative to distribution of tobacco tax revenues.

II. 1999, 281:4, relative to apportioning the costs of an adequate education within a cooperative school district.

III. RSA 281:12, relative to the definition of state aid for educational adequacy.

97 Repeal; Effective December 31, 2002. RSA 77-E, relative to the business enterprise tax, is repealed.

98 Effective Date.

I. Sections 8, 9, 30, 34, 40-49 and 53 of this act shall take effect 60 days after its passage.

II. Sections 22-23, 26-29, 37, and 54 of this act shall take effect upon its passage.

III. Sections 50-52 of this act shall take effect as provided in section 54.

IV. Section 15 of this act shall take effect June 30, 2001.

V. Sections 10, 71-73, 86, and 94 of this act shall take effect January 1, 2002.

VI. Section 95 of this act shall take effect April 1, 2002

VII. Sections 82 and 96 of this act shall take effect July 1, 2002.

VIII. Section 97 of this act shall take effect December 31, 2002.

IX. Section 65 of this act shall take effect July 1, 2004.

VIII. The remainder of this act shall take effect July 1, 2001.

2001-1671s

AMENDED ANALYSIS

I. Extends the temporary rate of the communications services tax.

II. Establishes a travel and tourism development fund.

III. Provides for the costs of administration of the retirement system to be a charge upon retirement system funds.

IV. Provides for the method of funding payments for certain group I members of the New Hampshire retirement system.

V. Establishes an administrative fund for the land and community heritage investment authority and adds certain powers and duties of the authority.

VI. Provides that the initial funding mechanism and appropriation for the telecommunications planning and development initiative shall not lapse until June 30, 2003.

VII. Permits the commissioner of the department of health and human services to fill authorized unfunded positions.

VIII. Provides for an amnesty period on payment of penalties and interest on unpaid taxes owed to the state.

IX. Establishes the division of community services within the department of revenue administration and enables certain purchases and positions relating to assessing enforcement.

X. Provides specific time lines and abatement and appeal procedures for betterment assessments.

XI. Sets forth a formula for distributing new kindergarten adequacy payments to pupils enrolled in new public kindergarten programs or an approved alternative kindergarten program.

XII. Establishes a committee to study the development of a new budget system; extends the lapse date of an appropriation to the department of administrative services; and makes the appropriation available to the study committee.

XIII. Suspends the provisions of law relating to the revenue stabilization account for the biennium ending June 30, 2001, and provides for a transfer of funds from the general fund operating surplus in the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001.

XIV. Changes the date monthly payments are due from the counties to the state for certain services from 30 days to 45 days of notice such payments are due.

XV. Enables additional revenues to be made available for certain health and human services programs.

XVI. Makes an appropriation to the postsecondary education commission for administration of the granite state scholars program.

XVII. Requires approval by the fiscal committee of the general court and the governor and

council prior to submission to the public utilities commission of plans for the administration of system benefits charge funds which are in the custody of the treasurer pursuant to a request of the public utilities commission.

XVIII. Grants laid-off state employees certain rights with regard to rehiring.

XIX. Requires the department of health and human services to reimburse municipal and private emergency medical ambulance transport providers for transporting medicaid patients at the same transport and mileage rate as the federal Health Care Financing Authority pays for transportation of Medicare patients.

XX. Authorizes a longevity payment for the deputy commissioner of the department of health and human services.

XXI. Authorizes the commissioner of the department of health and human services to establish certain unclassified positions as necessary for the biennium ending June 30, 2003.

XXII. Establishes a revolving fund to be used for capital improvements for the parking facilities at Hampton Beach.

XXIII. Requires valuations of taxable property every 5 years, and certification of municipal assessments by the commissioner of revenue administration of compliance with state assessing standards.

XXIV. Makes a $1 appropriation to the department of agriculture, markets, and food for the purpose of distribution to agricultural fairs.

XXV. Clarifies the definition of mental retardation for the purposes of involuntary admission; establishes a commission to review possible sites for the provision of specialized treatment for certain individuals; requires the department of health and human services to establish the specialized treatment program, subject to available appropriations; and makes an appropriation of $1 for this purpose.

XXVI. Establishes a flat rate education income tax.

XXVII. Repeals the education property tax under RSA 76:3.

XXVIII. Establishes a local education tax effort cap grant program and a program for abatement of excessive property taxes.

XXIX. Repeals the interest and dividends tax, and the legacies and successions tax, and the business enterprise tax, and reduces the rate of the business profits tax and the real estate transfer tax.

XXX. Changes certain sources of funding of the education trust fund. Provides that the department of revenue administration shall credit all adequate education grant payments to the cooperative school district as a whole for the purpose of determining the amount of taxes to be raised to support the cooperative school district.

Senator Barnes moved to have HB 339, prohibiting the taking of deer by baiting, taken off the table.

HB 339, prohibiting the taking of deer by baiting.

Senator Francoeur moved that the Rules of the Senate be so far suspended as to allow all bills ordered to third reading, be by this resolution, read a third time, and that all titles be the same as adopted, and that they be passed at the present time.

HB 375, relative to sources of funding an adequate education.

HB 202, relative to the legislative ethics committee. Internal Affairs Committee. Vote 5-0. Ought to Pass, Senator Boyce for the committee.

Senator Wheeler moved to have HB 304-FN, relative to insurance coverage for prostate cancer testing, taken off the table.

HB 707, establishing a committee to study the usage of 211 as a uniform community service information and referral number. Internal Affairs Committee. Vote 3-1. Ought to pass with amendment, Senator Boyce for the committee.

2001-1583s

03/04

Amend the bill by inserting after section 5 the following and renumbering the original section 6 to read as 7:

6 Public Utilities Commission Action. The public utilities commission shall not proceed with any steps toward implementation of 211 service, nor impose any tax, fee, surcharge, or any other source of revenue directed towards 211 service until legislation enabling such action has passed.

Senator Gordon offered a floor amendment.

2001-1652s

03/01

Floor Amendment to HB 707

Amend the title of the bill by replacing it with the following:

AN ACT establishing a 211 commission.

Amend the bill by replacing all after the enacting clause with the following:

1 New Subdivision; 211 Commission. Amend RSA 21-I by inserting after section 72 the following new subdivision:

211 Commission

21-I:73 211 Commission Established.

I. There is hereby established a 211 commission to oversee the design, development, and operation in New Hampshire of the 211 service code for community information and referral services.

II.(a) The commission shall consist of 11 members as follows:

(1) Three members of the house of representatives, appointed by the speaker of the house of representatives.

(2) Three members of the senate, appointed by the president of the senate.

(3) Five members appointed by the governor:

(A) One member representing the office of the consumer advocate.

(B) One member representing the enhanced 911 system.

(C) One member representing the state committee on aging.

(D) One member representing disability services in New Hampshire.

(E) One member representing children’s services in New Hampshire.

(b) The terms of the members of the senate and the house of representatives shall be coterminious with their terms in office. Members of the commission appointed by the governor shall initially be appointed for terms of one, 2, and 3 years; thereafter members shall be appointed to serve 3-year terms. In the event of a vacancy, a replacement shall be appointed for the remaining term. No member shall serve beyond the time the member ceases to hold the office, employment, or membership which qualified him or her for appointment to the commission.

(c) Legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.

III. Members shall annually elect from among themselves a person to serve as commission chairperson and another to serve as commission vice-chairperson. The chairperson shall hold no fewer than 4 regular meetings a year at such times and places as the chairman shall fix, either on the chairman’s own motion or upon written request of any 4 members.

IV. The commission shall be an administratively attached agency, under RSA 21-G:10, to the office of the commissioner of administrative services.

21-I:74 Duties of the 211 Commission. The 211 commission shall:

I. In conjunction with the public utilities commission, oversee the design, development, and operation of a statewide 211 information service. The commission shall assure that such service includes, at a minimum:

(a) Year-round, 24-hour, live response.

(b) Information and referral specialists who are trained and meet national standards for information and referral call processing.

(c) 211 service available toll-free to all residents of the state.

(d) Immediate access to a comprehensive statewide database of service providers.

(e) Accommodation for citizens with special needs including, but not limited to, physical disabilities, language restrictions, TTY requirements, and specialized care.

(f) Ability to incorporate local information and referral services that meet the minimum performance standards established in this paragraph.

(g) Cooperative working relationships with 911 emergency services and governmental agencies such as the department of health and human services.

II. Review data, findings, testimony, and reports from the public utilities commission regarding 211 service models and costs.

III. Develop a proposed annual budget and identify potential funding sources to support 211 service.

IV. Ensure that 211 services are operated in accordance with any national standards for community information and referral services adopted by the Alliance of Information and Referral Systems.

V. Oversee the collection of statistics on the use of 211 services.

VI. Designate one or more community information and referral entities to serve as answering points for the 211 service.

VII. Establish criteria for performance and service quality of the entities involved in the provision of 211 services.

2 Report by 211 Commission. The 211 commission shall report its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the senate president, the house clerk, the senate clerk, the governor, and the state library on or before December 14, 2001.

3 Petition for 211 Services. The public utilities commission is hereby authorized to proceed with the procedural schedule for review of the petition for 211 services and to provide the 211 commission with objective and factual findings, testimony, cost determinations, and comparison data on or before September 14, 2001.

4 Effective Date. This act shall take effect upon its passage.

2001-1652s

AMENDED ANALYSIS

This bill establishes a 211 commission to oversee the design, development, and operation in New Hampshire of the 211 service code for community information and referral services.

Senator McCarley having voted with the prevailing side, moved reconsideration on HB 177-FN, relative to the purchase of a wheelchair van for the veterans' home in Tilton and making an appropriation therefor, whereby we ordered it to third reading.

HB 177-FN, relative to the purchase of a wheelchair van for the veterans' home in Tilton and making an appropriation therefor.

Senator McCarley offered a floor amendment.

2001-1669s

06/09

Floor Amendment to HB 177-FN-A

Amend the bill by replacing section 1 with the following:

1 Appropriation; Department of Administrative Services; Wheelchair Van for Veterans’ Home. The sum of up to $50,000 is hereby appropriated for the fiscal year ending June 30, 2001 to the department of administrative services, for the purpose of purchasing a wheelchair van for the veterans’ home in the town of Tilton. This appropriation shall not lapse until June 30, 2002. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated.

2001-1669s

AMENDED ANALYSIS

This bill appropriates funds for the purchase of a wheelchair van for the veterans’ home in Tilton.

Senator Johnson moved to have HB 543, establishing the division of ports and harbors within the Pease development authority and transferring all functions, powers, and duties of the New Hampshire state port authority, taken off the table.

HB 543, establishing the division of ports and harbors within the Pease development authority and transferring all functions, powers, and duties of the New Hampshire state port authority.

Senator Cohen offered a floor amendment.

Sen. Johnson, Dist. 3

Sen. Cohen, Dist. 24

June 12, 2001

2001-1659s

03/10

Floor Amendment to HB 543-FN

Amend RSA 12-G:32 as inserted by section 6 of the bill by replacing it with the following:

12-G:32 Operating Budget. The authority shall comply with the requirements of RSA 9:1 through 9:9, relative to the budget. The authority shall include in its biennial estimate of the expenditure requirements of the division of ports and harbors a separate line item titled "Reimbursement to Pease Development Authority for Services" and request a reasonable estimated amount to cover such costs as necessary.

Amend RSA 12-G:43, II as inserted by section 6 of the bill by replacing it with the following:

II. The governor and council shall appoint a director of the division of ports and harbors who shall be qualified by education and experience and who shall hold office for a term of 5 years. Whenever an appointment of the director of the division is to be made, the board may make recommendations to the governor and submit such recommendations to the governor for the governor’s consideration; however, the governor shall not be bound by such recommendations. The governor and council shall have authority to remove the director of the division as provided in RSA 4:1. The director of the division shall be the administrative officer of the division and shall have general and active supervision and direction over the day-to-day business and affairs of the division and its employees, subject, however, to the direction and control of the board and the executive director. The division director shall perform all such other duties as from time to time may be assigned by the board or the executive director. The division director shall also be the secretary of the division of ports and harbors advisory council, shall keep a record of the proceedings of the council, and shall be the custodian of all books, documents, and papers filed with the division or the ports and harbors advisory council. The division director shall have the power to cause copies to be made of all minutes and other records and documents of the council and to give certificates under the seal of the authority to the effect that such copies are true copies, and all persons dealing with the division or authority may rely upon such certificates. In addition to the classified employees of the division, the division director, with the concurrence of the executive director, may employ such assistants and clerical and administrative staff as are within the limits of funds available for that purpose. The salary of the division director shall be established by the board.

Amend RSA 12-G:44, III-IV as inserted by section 6 of the bill by replacing it with the following:

III. The council shall consult with and advise the division director with respect to the policy, programs, and goals of the division, the operation of the port, the selection of harbor masters and assistant harbor masters, and the procurement of services of a port terminal operating firm. In order to accomplish said purposes, the council shall meet with the division director no less frequently than quarterly, or at the call of the chairman or 3 council members. All potential conflicts of interest shall be adequately disclosed. The council shall file annually a report of its deliberations and recommendations with the board and the executive director. The authority, by 5 affirmative votes, may override any action of the council.

IV. The division director shall present all rules proposed to be implemented by the authority under RSA 12-G:42, VIII to the council for consideration prior to filing a notice of proposed rule under RSA 541-A:6. The council shall present any objections to the proposed rule to the division director and to the board in writing within 15 days of submission to the council by the division director. The authority may adopt a rule to which the council has objected only upon 5 affirmative votes of the authority and after presenting a written reply to the council detailing the reasons for adopting the rule over the objections of the council.

V. The council may propose rules to the authority for adoption under RSA 12-G:42, VIII. The authority shall adopt rules proposed by the council unless, within 15 days of their proposal, the authority, by 5 affirmative votes, objects to the adoption of such rules and presents a written reply to the council detailing the reasons for objection.

Amend RSA 12-G as inserted by section 6 of the bill by inserting after section 12-G:53 the following new subdivision:

Division of Ports and Harbors Revolving Loan Fund Committee

12-G:54 Division of Ports and Harbors Revolving Loan Fund Committee. There is hereby established the division of ports and harbors revolving loan fund committee. The committee shall assist the division of ports and harbors in administering loan funds. The committee shall review applications for loan funding to determine whether they meet the minimum eligibility requirements and comply with applicable federal and state laws. The committee shall make recommendations to the division of ports and harbors for each application. Members of the committee shall be appointed by the governor.

Amend the bill by replacing paragraph III of section 18 with the following:

III. The director of the port authority on the effective date of this act shall serve as the initial director of the division of ports and harbors pursuant to RSA 12-G:43, II.

Amend the bill by replacing section 20 with the following:

20 Division of Public Works; Support and Services to Division of Ports and Harbors. Notwithstanding any provision of law to the contrary, the department of transportation, division of public works shall provide support and services at no cost to the Pease development authority, division of ports and harbors as it provided to the New Hampshire state port authority.

21 Appropriation; Division of Ports and Harbors. The sum of $10,000 for the fiscal year ending June 30, 2002 and the sum of $10,000 for the fiscal year ending June 30, 2003 are hereby appropriated to the Pease development authority, division of ports and harbors for the purpose of reimbursement of services provided to the division. These appropriations are in addition to any other funds appropriated to the Pease development authority, division of ports and harbors. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

22 Effective Date. This act shall take effect July 1, 2001.

2001-1659s

AMENDED ANALYSIS

This bill establishes the division of ports and harbors within the Pease development authority under the supervision of the director of ports and harbors, and transfers all functions, powers, and duties of the New Hampshire state port authority to the newly-established division. This bill also appropriates $20,000 to the division of ports and harbors.

Senator Prescott moved to have HB 385, changing the name, membership and duties of the office of volunteerism, off the table.

HB 385, changing the name, membership and duties of the office of volunteerism.

Senator Prescott offered a floor amendment.

2001-1350s

05/10

Floor Amendment to HB 385

Amend RSA 19-H:5 as inserted by section 1 of the bill by replacing it with the following:

19-H:5 Cooperation. Volunteer NH may cooperate with any state or federal agency or any private organization in conducting studies, programs, and joint efforts in the areas of service and volunteerism.

Amend RSA 19-H:9 as inserted by section 1 of the bill by replacing it with the following:

19-H:9 Limitation on Service. No volunteer whose service or activities are promoted, coordinated, or assisted by Volunteer NH shall be used in the enforcement of any law, or in any civil or criminal investigation.

Senator Larsen moved to have HB 258, establishing a task force to conduct an ongoing study of the feasibility of re-establishing the Lawrence, Massachusetts, New Hampshire rail service line, taken off the table.

HB 258, establishing a task force to conduct an ongoing study of the feasibility of re-establishing the Lawrence, Massachusetts, New Hampshire rail service line.

Senator Flanders offered a floor amendment.

2001-1352s

06/09

Floor Amendment to HB 258

Amend the bill by replacing section 5 with the following:

5 Report. The task force shall issue a report of its progress and findings to the speaker of the house of representatives, the senate president, and the governor and council, on December 1, 2001, every 6 months thereafter, and upon its termination.

Senator Roberge moved to have SB 29, relative to amending warrant articles by political subdivisions that have adopted the official ballot referendum form of meeting, taken off the table.

SB 29, relative to amending warrant articles by political subdivisions that have adopted the official ballot referendum form of meeting.

Senator Francoeur moved to have SB 32, exempting dumbwaiters from the elevator law, taken off the table.

SB 32, exempting dumbwaiters from the elevator law.

Senator Eaton moved to have HB 141, relative to regulation of junk yards, taken off the table.

HB 141, relative to regulation of junk yards.

Senator Gordon moved to have HB 196, relative to the penalty for failure to license a dog or renew a dog license, taken off the table.

HB 196, relative to the penalty for failure to license a dog or renew a dog license.

Senator Prescott moved to have HB 758, relative to the sale of gasoline containing ethers, taken off the table.

HB 758, relative to the sale of gasoline containing ethers.

Senator Prescott offered a floor amendment.

2001-1672s

08/04

Floor Amendment to HB 758

Amend the title of the bill by replacing it with the following:

Amend the bill by replacing all after section 6 with the following:

7 Oil Discharge and Disposal Cleanup Fund; Purpose. Amend RSA 146-D:1 to read as follows:

146-D:1 Purpose. The general court finds that gasoline and diesel fuel, due to their extreme fluidity and suspected carcinogenic qualities, comprise a sufficiently distinct class of property which represents a potential serious health and safety problem to the citizens of New Hampshire. In particular, gasoline and diesel fuel present a potential threat to the quality of New Hampshire’s groundwater and environment because of the speed with which these products are able to flow into, and contaminate, valuable groundwater supplies. The purpose of this chapter is to establish financial responsibility for the cleanup of oil discharge and disposal, and to establish a fund to be used in addressing the costs incurred by the owners of underground storage facilities and bulk storage facilities for the cleanup of oil discharge and disposal, to protect groundwater, and for reimbursement for third party damages. An additional purpose is to provide a funding source for cleanup and reimbursement for discharges of gasoline ethers pursuant to RSA 146-G. The fund established under this chapter shall be in addition to the oil pollution control fund established pursuant to RSA 146-A:11-a, and the gasoline remediation and elimination of ethers fund established under RSA 146-G.

8 New Paragraphs; Definitions. Amend RSA 146-D:2 by inserting after paragraph VII the following new paragraphs:

VIII. "Gasoline" means all products commonly or commercially known or sold as gasoline, including casinghead and absorption of natural gasoline, regardless of their classification or uses, and any liquid prepared, advertised, offered for sale, or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the standard method of test for distillation of gasoline, naphtha, kerosene, and similar petroleum products (ASTM Designation D-86) show not less than 10 percent distilled (recovered) below 347 degrees Fahrenheit (175 degrees Centigrade) and not less than 95 percent distilled (recovered) below 464 degrees Fahrenheit (240 degrees Centigrade); provided that the term gasoline shall not include commercial solvents or naphthas which distill by ASTM method D-86 not more than 9 percent at 176 degrees Fahrenheit and which have a distillation range of 150 degrees Fahrenheit or less, or liquefied gases which would not exist as liquid at a temperature of 60 degrees Fahrenheit and a pressure of 14.7 pounds per square inch absolute.

IX. "Diesel fuel" means a liquid hydrocarbon fuel used in internal combustion high speed engines that operate with a diesel thermodynamic cycle.

9 Fund Established. RSA 146-D:3, VI is repealed and reenacted to read as follows:

VI. The fee collected on motor fuels shall be deposited in the oil discharge and disposal cleanup fund, except as provided in subparagraph (b), and divided as follows:

(a) For each gallon of diesel fuel for which a fee is assessed, $.014 shall be placed in an account for reimbursement of owners of eligible underground storage facilities and $.001 shall be placed in an account to be used for reimbursement of owners of eligible bulk storage facilities.

(b) For each gallon of gasoline for which a fee is assessed, $0.0115 shall be placed in the underground storage facilities account, $0.001 shall be placed in the bulk storage facilities account and $0.0025 shall be placed in the gasoline remediation and elimination of ethers fund established under RSA 146-G.

(c) For all fees assessed on gasoline during the period from January 1, 2001 to July 1, 2001 and deposited in the account for reimbursement of owners of eligible underground storage facilities, 18 percent of those fees shall be transferred to gasoline remediation and elimination of ethers fund established under RSA 146-G.

10 New Chapter; Gasoline Remediation and Elimination of Ethers Fund. Amend RSA by inserting after chapter 146-F the following new chapter:

CHAPTER 146-G

GASOLINE REMEDIATION AND ELIMINATION OF ETHERS FUND

146-G:1 Purpose.

I. The general court finds that ethers contained in gasoline, due to their extreme fluidity, recalcitrance to natural degradation, low taste and odor thresholds, and probable carcinogenic qualities, comprise a sufficiently distinct class of property which represent a particular, present, and rapidly escalating threat to the quality of all the water of the state and, thereby, to our citizens. The general court also finds that potentially serious health, safety, and environmental problems are evidenced due to the speed with which ethers are able to flow into, contaminate, and accumulate in invaluable groundwater supplies. In addition, the cost of cleanup of gasoline ethers in groundwater and surface water is a significant economic burden for which economic assistance may otherwise not be available.

II. The purpose of this chapter is to provide procedures that will expedite the cleanup of gasoline ether spillage, mitigate the adverse affects of gasoline ether discharges, encourage preventive measures, impose a fee upon importers of neat gasoline ethers into the state and establish a fund for the remediation of groundwater and surface water contaminated by gasoline ethers. The fund may also be used to provide financial reimbursement to owners of public and private water supplies for the treatment and removal of gasoline ethers and associated contaminants when present with those ethers from those supplies. The fund established under this chapter shall be in addition to the oil pollution control fund established pursuant to RSA 146-A:11-a and is separate from the oil discharge and disposal cleanup fund established pursuant to RSA 146-D:3.

146-G:2 Definitions. In this chapter:

I. "Board" means the oil fund disbursement board established under RSA 146-D:4.

II. "Discharge" or "spillage" means the release or addition of any gasoline containing ethers to land, groundwater, or surface water.

III. "Distributor" means any person, wherever resident or located, who imports or causes to be imported neat gasoline ethers, as defined in this section, into the state; provided, however, that bringing gasoline into the state in the fuel supply tank attached to the engine of a vehicle or aircraft shall not be considered importing. "Distributor" does not mean a spill cleanup organization or other person acting to contain, remove, clean up, restore, or take other remedial or corrective action or measures with regard to the spillage or discharge of gasoline or neat gasoline ethers, or threatened spillage or discharge of gasoline or neat gasoline ethers.

IV. "Ethers" means organic compounds formed by the treatment of an alcohol with a dehydrating agent resulting in 2 organic radicals joined by an oxygen atom.

V. "Facility" means a location, including structures or land, at which gasoline is subjected to treatment, storage, processing, refining, pumping, transfer, or collection.

VI. "Gasoline" means all products commonly or commercially known or sold as gasoline, including casinghead and absorption of natural gasoline, regardless of their classification or uses, and any liquid prepared, advertised, offered for sale, or sold for use as or commonly and commercially used as a fuel in internal combustion engines, which when subjected to distillation in accordance with the standard method of test for distillation of gasoline, naphtha, kerosene, and similar petroleum products (ASTM Designation D-86) show not less than 10 percent distilled (recovered) below 347 degrees Fahrenheit (175 degrees Centigrade) and not less than 95 percent distilled (recovered) below 464 degrees Fahrenheit (240 degrees Centigrade); provided that the term gasoline shall not include commercial solvents or naphthas which distill by ASTM method D-86 not more than 9 percent at 176 degrees Fahrenheit and which have a distillation range of 150 degrees Fahrenheit or less, or liquefied gases which would not exist as liquid at a temperature of 60 degrees Fahrenheit and a pressure of 14.7 pounds per square inch absolute.

VII. "Gasoline ethers" means any ether added to gasoline and its by-products, including, but not limited to, methyl tertiary butyl ether (MtBE), tertiary amyl methyl ether (TAME), di-isopropyl ether (DIPE), and ethyl tertiary butyl ether (EtBE). "Gasoline ethers" shall not include prepackaged goods intended for retail consumer use including, but not limited to, starting fluid and octane booster.

VIII. "Gasoline remediation and elimination of ethers fund" means the fund established pursuant to RSA 146-G:4.

IX. "Gasoline terminal facility" means any facility of any kind and its related appurtenances located within the boundaries of this state that is used or capable of being used for pumping, handling, transferring, processing, refining, or storing gasoline.

X. "Groundwater" means subsurface water that occurs beneath the water table in soils and geologic formations.

XI. "Neat gasoline ethers" mean ethers intended for blending with gasoline prior to sale to the public which are imported into the state with little or no admixtures or dilution. Neat gasoline ethers shall contain a minimum of 92.1 percent by volume ether, including its impurities.

XII. "Removal costs" means the costs of containment, removal, cleanup, restoration, and remedial or corrective action or measures that are incurred after a spillage or discharge of gasoline has occurred or, in any case in which there is a threat of a spillage or discharge of gasoline, the cost to prevent, minimize, or mitigate gasoline pollution from such an incident.

XIII. "Surface water" means streams, lakes, ponds, and tidal waters within the jurisdiction of the state, including all streams, lakes, or ponds bordering on the state, marshes, watercourses, and other bodies of water, natural or artificial.

146-G:3 Recovery by State. Recovery of costs of containment cleanup, removal, or corrective measures expended under this chapter shall be in accordance with RSA 146-A:9.

146-G:4 Fund Established.

I. There is hereby established the gasoline remediation and elimination of ethers fund which shall be administered by the board. This nonlapsing, revolving fund shall be used to pay the costs to implement the provisions of this chapter which include, but are not limited to, the salaries and expenses of personnel, as approved by the fiscal committee, to the extent that such salaries and expenses are incurred in implementing the provisions of this chapter, testing and monitoring activities, and other costs of treatment or removal or corrective measures deemed necessary by the board as a result of an actual or potential discharge of gasoline ethers into or onto the surface water or groundwater of the state. Moneys from the fund shall be used to mitigate the adverse affects of gasoline ether discharges including, but not limited to, provision of emergency water supplies to persons affected by such pollution, and, where necessary as determined by the board, the establishment of an acceptable source of potable water to injured parties. Not more than $150,000 shall be allocated annually for research programs dedicated to the development and improvement of preventive and cleanup measures concerning such gasoline ether discharges. Income derived from the fund shall only be used for those administrative costs needed to implement this chapter.

II. Moneys in the fund not currently needed to meet the obligations of the board under this chapter shall be deposited with the state treasurer to the credit of the fund and shall be invested as provided by law. Interest received on such investment shall also be credited to the fund. If the fund’s balance becomes greater than $2,500,000, the transfer of moneys into the fund as established in RSA 146-D:3 shall be discontinued and only re-established when the fund’s balance is below $1,000,000. Those fees normally transferred to the gasoline remediation and elimination of ethers fund shall accumulate instead in the account for reimbursement of owners of eligible underground storage facilities under RSA 146-D:3,VI.

III. All moneys paid to the state to reimburse costs paid out of the gasoline remediation and elimination of ethers fund by any person strictly liable to the state under RSA 146-A:3-a shall be placed in the gasoline remediation and elimination of ethers fund.

146-G:5 Competitive Bidding Required.

I. Except as provided in paragraph II, the commissioner of environmental services shall enter into the competitive bidding process for any project undertaken by the department of environmental services under the authority of this chapter with an estimated cost of $10,000 or more. The commissioner may enter the competitive bidding process for any such project with an estimated cost of less than $10,000.

II. When procuring professional services from engineers, architects, and surveyors associated with the investigation or cleanup of contamination from gasoline ethers, the commissioner of environmental services shall procure those services in accordance with the procedures contained in RSA 21-I:22.

146-G:6 Corrective Measures Authorized. Corrective measures authorized by this chapter shall include but not be limited to:

I. Provision of interim water supplies to residents whose water supplies have been contaminated due to the presence of gasoline ethers above standards set by the board or a condition related to gasoline ethers determined to be hazardous by the office of community and public health and the state forensic toxicologist. This may include the supply of bottled water and the installation and operation of water supply treatment systems, approved or provided by the board.

146-G:7 License Required; Fee.

I. Any distributor who imports or causes to be imported neat gasoline ethers into the state shall be licensed by the department of safety under this chapter. The annual fee for the license shall be $0.10 per gallon of neat gasoline ethers imported into this state for the purpose of being mixed or blended with gasoline prior to sale to the public. The fee shall be paid monthly by such person to the department of safety and deposited by the department of safety into the gasoline remediation and elimination of ethers fund. Imposition of the fee shall be based on the records of the person and certified as accurate to the department of safety.

II. Every distributor who imports or causes to be imported neat gasoline ethers into the state shall file a monthly report for the preceding month and shall include all fees due for that reporting period with the department of safety on or before the twentieth day of the following calendar month. Failure to file by the required date or to enclose fees due shall result in the assessment of a 10 percent penalty to be added to the amount of fees due for that month. If no fees are due, a penalty of $10 per day shall be assessed. Such penalty shall immediately accrue and thereafter the overdue fees and the penalty shall bear interest at the rate established by the Internal Revenue Service effective on the first business day of the calendar year. To this rate shall be added 2 percent. In determining the monthly rate, that figure shall be rounded off to the nearest quarter percent. The board may waive all or any portion of penalties or interest for good cause. Such cause and incident shall be recorded in the records of the gasoline remediation and elimination of ethers fund.

III. No distributor licensed under this section shall import neat gasoline ethers into this state without paying the fee required by this section.

IV. Unless otherwise provided, any distributor who violates any provision of this section shall be guilty of a misdemeanor if a natural person or guilty of a felony if any other person.

146-G:9 Reporting by the Oil Disbursement Board. The board shall file annual reports of the status of the gasoline remediation and elimination of ethers fund no later than October 1, to the speaker of the house, the president of the senate and the state library. The first such report shall be submitted no later than October 1, 2002. The board shall also file interim reports on the activities of the gasoline remediation and elimination of ethers fund, including expenditures and reimbursements, and enforcement and remediation activities under RSA 146-G, by October 1, 2005 and by October 1, 2008 to the senate president, the speaker of the house of representatives, the senate clerk, the house clerk, the house and senate committees having jurisdiction over water quality policy, the governor, and the state library. The board shall file a final report on the activities of the fund and enforcement and remediation activities by October 1, 2009 to the senate president, the speaker of the house of representatives, the senate clerk, the house clerk, the house and senate committees having jurisdiction over water quality policy, the governor, and the state library.

146-G:10 Review and Report. Upon issuance of the interim report by the board required by RSA 146-G:9, the members of house and senate committees having jurisdiction over water quality policy shall constitute a joint committee for purposes of reviewing the effectiveness of the program implemented by this chapter. The joint committee shall review the effectiveness of the program implemented by this act, and shall report the joint committee’s findings and recommendations to the full senate and house.

146-G:11 Rulemaking. The board shall adopt rules, pursuant to RSA 541-A, relative to the allocation of funds from the gasoline remediation and elimination of ethers fund authorized under this chapter. Construction costs due to contamination from gasoline ethers incurred by operators of public water supplies between May 4, 2000 and the effective date of board rules shall be considered for compensation on a case-by-case basis.

11 New Paragraph; Application of Receipts. Amend RSA 6:12, I by inserting after paragraph (dddd) the following new paragraph:

(eeee) Moneys deposited in the gasoline remediation and elimination of ethers fund established in RSA 146-G:4.

12 Commissioner of Safety; Rulemaking Authority. Amend RSA 21-P:14, V (q) to read as follows:

(q) Procedures for the inspection and verification of oil import records pursuant to RSA 146-A:11-b, RSA 146-D:3, RSA 146-E:3, [and] RSA 146-F:3, and RSA 146-G:7 after consultation with the department of environmental services and the oil fund disbursement board, and pursuant to RSA 147-B:12 after consultation with the department of environmental services.

13 Commissioner of Safety; Rulemaking Authority; 2003 Version. RSA 21-P:14, V(q) is repealed and reenacted to read as follows:

(q) Procedures for the inspection and verification of oil import records pursuant to RSA 146-A:11-b, RSA 146-D:3, RSA 146-E:3, and RSA 146-G:7 after consultation with the department of environmental services and the oil fund disbursement board, and pursuant to RSA 147-B:12 after consultation with the department of environmental services.

14 Commissioner of Safety; Rulemaking Authority; 2009 Version. RSA 21-P:14, V(q) is repealed and reenacted to read as follows:

(q) Procedures for the inspection and verification of oil import records pursuant to RSA 146-A:11-b, RSA 146-D:3, and RSA 146-E:3 after consultation with the department of environmental services and the oil fund disbursement board, and pursuant to RSA 147-B:12 after consultation with the department of environmental services.

15 Determination and Payment of Road Toll. Amend RSA 260:38, IV to read as follows:

IV. The department of safety shall be responsible for licensing and the collection of the fee established under RSA 146-A:11-b, RSA 146-D:3, RSA 146-E:3, [and] RSA 146-F:3, and RSA 146-G:7 and transfer of such fees into the appropriate designated funds under rules adopted by the commissioner pursuant to RSA 541-A, after consultation with the department of environmental services and the oil fund disbursement board. The department of safety shall be responsible for the collection of the fee established under RSA 147-B:12 and transfer of such fee into the hazardous waste cleanup fund under rules adopted by the commissioner pursuant to RSA 541-A, after consultation with the department of environmental services.

16 Determination and Payment of Road Toll; 2003 Version. RSA 260:38, IV is repealed and reenacted to read as follows:

IV. The department of safety shall be responsible for licensing and the collection of the fee established under RSA 146-A:11-b, RSA 146-D:3, RSA 146-E:3, and RSA 146-G:7 and transfer of such fees into the appropriate designated funds under rules adopted by the commissioner pursuant to RSA 541-A, after consultation with the department of environmental services and the oil fund disbursement board. The department of safety shall be responsible for the collection of the fee established under RSA 147-B:12 and transfer of such fee into the hazardous waste cleanup fund under rules adopted by the commissioner pursuant to RSA 541-A, after consultation with the department of environmental services.

17 Determination and Payment of Road Toll; 2009 Version. RSA 260:38, IV is repealed and reenacted to read as follows:

IV. The department of safety shall be responsible for licensing and the collection of the fee established under RSA 146-A:11-b, RSA 146-D:3, and RSA 146-E:3 and transfer of such fees into the appropriate designated funds under rules adopted by the commissioner pursuant to RSA 541-A, after consultation with the department of environmental services and the oil fund disbursement board. The department of safety shall be responsible for the collection of the fee established under RSA 147-B:12 and transfer of such fee into the hazardous waste cleanup fund under rules adopted by the commissioner pursuant to RSA 541-A, after consultation with the department of environmental services.

18 Date Changed. Amend 1993, 294:1 as amended by 1995, 247:9 to read as follows:

294:1 Funds Transferred to Oil Pollution Control Fund. The oil discharge and disposal cleanup fund established in RSA 146-D:3, I shall lapse on [January 1, 2005] July 1, 2010. Any moneys remaining in the fund at that time shall be transferred to the oil pollution control fund established in RSA 146-A:11-a.

19 Effective Date of Repeal Changed. Amend 1988, 271:11, I as amended by 1993, 294:14 and 1995, 247:10 to read as follows:

I. Paragraphs VIII and IX of section 9 of this act shall take effect [January 1, 2005] July 1, 2010.

20 Repeal.

I. RSA 146-G, excluding RSA 146-G:9, relative to the gasoline remediation and elimination of ethers fund, is repealed.

II. RSA 146-G:9, relative to reporting on the gasoline remediation and elimination of ethers fund, is repealed.

21 Funds Transferred to Oil Pollution Control Fund. The gasoline remediation and elimination of ethers fund established in RSA 146-G:4, I shall lapse on July 1, 2009. Any moneys remaining in the fund at that time shall be transferred to the oil discharge and disposal cleanup fund account for underground storage facilities, established in RSA 146-D:3, VI.

22 Effective Date.

I. Paragraph I of section 20 this act shall take effect July 1, 2009.

II. Paragraph II of section 20 of this act shall take effect October 1, 2009.

III. Sections 14 and 17 of this act shall take effect at 12:01 a.m. on July 1, 2009.

IV. Sections 13 and 16 of this act shall take effect at 12:01 a.m. on July 1, 2003.

V. Sections 1-6 of this act shall take effect upon its passage.

VI. The remainder of this act shall take effect July 1, 2001.

2001-1672s

AMENDED ANALYSIS

This bill authorizes the state to opt out of the federal reformulated gasoline program no later than January 1, 2004, and requires the department of environmental services to prepare and submit to the U.S. Environmental Protection Agency all documentation necessary to accomplish this task.

This bill also establishes a gasoline remediation and elimination of ethers fund and a fee on the importation into this state of gasoline ethers and gasoline containing ethers.

Senator D'Allesandro moved to have HB 304-FN, relative to insurance coverage for prostate cancer testing, taken off the table.

The House of Representatives accedes to the request of the Senate for a Committee of Conference on the following entitled Bill:

SB 118, relative to individual health insurance coverage.

And the Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

The House of Representatives accedes to the request of the Senate for a Committee of Conference on the following entitled Bill:

SB 119, relative to small group health insurance coverage.

And the Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 738, establishing a commission to assess the operating efficiency of state government. Internal Affairs Committee. Vote 3-2. Ought to Pass, Senator Roberge for the committee.

Senator Flanders offered a floor amendment.

2001-1639s

05/09

Floor Amendment to HB 738

Amend the bill by replacing paragraph I of section 2 with the following:

2 Membership and Acceptance of Gifts.

I. The commission shall consist of 10 representatives of the private sector business community, 5 of whom shall be appointed by the speaker of the house of representatives and 5 of whom shall be appointed by the senate president. The commission may contract with a professional consulting firm with expertise in the business management industry to achieve the commission's goals and objectives.

Amend the bill by replacing paragraph III of section 3 with the following:

III. The commission shall have full power and authority to require from the several state departments, agencies, and officials of the state such information and assistance as it may deem necessary.

CACR 5, relating to the rulemaking authority of the supreme court. Providing that supreme court may adopt rules that have the force and effect of law, and that the general court may regulate these matters by statute and may accept or reject any rule adopted by the supreme court, and that in the event of a conflict between a statute and a rule, the statute, if otherwise valid, shall supersede the rule. Judiciary Committee. Vote 4-0. Re-referred, Senator Fernald for the committee.

HB 215, relative to publication of status of cases before the supreme court. Judiciary Committee. Vote 5-0. Ought to pass with amendment, Senator Gordon for the committee.

2001-1584s

09/04

Amend the bill by replacing all after the enacting clause with the following:

1 New Section; Supreme Court; Publication of Status of Cases. Amend RSA 490 by inserting after section 8 the following new section:

490:8-a Publication of the Status of Cases.

I. Beginning with notices of appeal filed on January 1, 2002, the supreme court shall make available to the public a record of cases pending before the court. The record shall be by calendar year, with the current year recording all cases filed with the court in that year. The record for prior years shall only document cases pending. Cases pending shall be those cases in which a decision has not been made as to accepting the notice of appeal or the accepted appeal has not been decided. The record shall be updated and printed quarterly and shall be available not later than 15 days after the end of each quarter. This report shall list the following data:

(a) Name and docket number.

(b) Date of acceptance or rejection of the notice of appeal and if the appeal was accepted or rejected.

(c) Date of oral argument.

(d) Date of decision.

II. At the end of each calendar year, all cases for which the notice of appeal was rejected and all cases decided shall be removed from the list.

2 Effective Date. This act shall take effect July 1, 2002.

HB 252, relative to rules promulgated by the supreme court. Judiciary Committee. Vote 4-0. Re-referred, Senator Fernald for the committee.

HB 256, limiting the liability of law enforcement agencies and their employees for injuries caused by dogs used in law enforcement work. Judiciary Committee. Vote 5-0. Ought to pass with amendment, Senator Prescott for the committee.

2001-1589s

06/09

Amend RSA 508:18-a, I (a) as inserted by section 1 of the bill by replacing it with the following:

(a) The officer and the dog have completed training together and received certification from a nationally recognized organization required for police work or other law enforcement work;

HB 271, relative to criminal liability for the conduct of another. Judiciary Committee. Vote 5-0. Ought to Pass, Senator Gordon for the committee.

HB 277-L, clarifying the penalties for violations of statutes or ordinances where no penalty is specified. Judiciary Committee. Vote 5-0. Ought to pass with amendment, Senator Gordon for the committee.

2001-1595s

06/01

Amend the bill by replacing section 2 with the following:

2 Regulation of Hawkers, Peddlers, and Vendors; Enforcement of Ordinances and Regulations. Amend the introductory paragraph of RSA 31:102-a to read as follows:

31:102-a Hawkers, Peddlers and Vendors. The governing board of a city, town or village district may adopt, by ordinance or regulation, provisions for the licensure and regulation of itinerant vendors, hawkers, peddlers, traders, farmers, merchants, or other persons who sell, offer to sell, or take orders for merchandise from temporary or transient sales locations within a town or who go from town to town or place to place within a town for such purposes. Any person who violates any provision of such ordinance or regulation shall be guilty of a violation, and each continuing day of violation after notice shall constitute a separate offense. A city, town, or village district shall be specifically prohibited, however, from licensing or regulating a candidate for public office in the process of obtaining signatures on nomination papers, who seeks to have [his] the candidate’s name placed on the ballot for the state general election by submitting nomination papers under RSA 655:40. Provisions adopted under this section shall be in addition to any requirements imposed by the state under either RSA 320 or RSA 321 and may include, but shall not be limited to:

Amend the bill by replacing section 4 with the following:

4 New Section; Minimum Housing Standards; Enforcement of Minimum Standards. Amend RSA 48-A by inserting after section 14 the following new section:

48-A:15 Enforcement of Minimum Standards. In municipalities which have not established a public agency as described in RSA 48-A:3, a violation of the minimum standards set forth in RSA 48-A:14 shall be a violation, and each continuing day of violation after notice shall be a separate offense.

HB 315-FN, relative to the registration of criminal offenders. Judiciary Committee. Vote 4-0. Ought to pass with amendment, Senator Fernald for the committee.

2001-1587s

04/01

Amend RSA 651-B:4, I (b) as inserted by section 1 of the bill by replacing it with the following:

(b) Any nonresident sexual offender or offender against children who enters this state for the purpose of employment, with or without compensation, or to attend any public or private educational institution for a period exceeding 14 consecutive days or for an aggregate period of time exceeding 30 days during any calendar year is required to report to the local law enforcement agency having jurisdiction over the place of employment or school within 10 days of the nonresident offender entering the state for employment or schooling, and additionally within 10 days after any change of place of employment or schooling. In the event a nonresident offender required to register under this paragraph does not have a principal place of employment, the offender shall register with the department in Concord. Upon the nonresident offender’s initial registration, the local law enforcement agency or the department shall notify the offender of the offender’s duty to report under this chapter. The offender shall report the address of the offender’s place of employment or schooling while in the state, the address where the offender resides out of state, and other information required by department rules adopted in accordance with RSA 651-B:8. Such report shall also be made annually within 30 days after each anniversary of the person’s date of birth, and additionally within 10 days after any change of address or place of employment or schooling.

Amend the bill by replacing section 2 with the following:

2 Registration of Criminal Offenders; Change of Name or Alias. Amend RSA 651-B:5 to read as follows:

651-B:5 Change of Name or Alias, or Address; Duty to Inform.

I. When any person required to be registered under [this chapter] RSA 651-B:4, I(a) changes residence, or their name or alias, the person shall give written notification of the person's new address, name, or alias to the local law enforcement agency to which he or she last reported under RSA 651-B:4 within 10 days of such change of residence, name, or alias. Such notice shall not relieve the person of the duty to report under RSA 651-B:4 at the new place of residence. The local law enforcement agency receiving such notice shall forward a copy to the division within 3 days after receipt. The division shall notify the local law enforcement agency at the new place of residence, or the appropriate out-of-state law enforcement agency if the new place of residence is outside New Hampshire, and shall include such change-of-address or change-of-name information in the LENS system.

2001-1587s

AMENDED ANALYSIS

This bill specifies procedures for reporting by criminal offenders who are employed in this state for a certain period of time or are attending any public or private educational institution in this state to register in New Hampshire as a criminal offender.

This bill is a request of a department of justice.

HB 357, relative to periodic payments of judgments. Judiciary Committee. Vote 5-0.

Ought to pass with amendment, Senator Gordon for the committee.

2001-1594s

06/04

Amend the bill by replacing all after the enacting clause with the following:

1 Periodic Payment of Judgments; Hearing Required. Amend RSA 524:6-a to read as follows:

524:6-a Periodic Payment of Judgments. Whenever judgment is rendered against any person in this state, the court in which the judgment is rendered shall either at the time of rendition of the judgment inquire of the defendant as to the defendant's ability to pay the judgment in full or, upon petition of the plaintiff after judgment, order the defendant to appear in court for such inquiry. The court may at either time order the defendant to make such periodic payments as the court in its discretion deems appropriate. If the court orders the defendant to make periodic payments at the time of rendition of judgment, the order shall not provide for payments to begin until after the appeal period has expired. Failure to make such periodic payments shall constitute civil contempt of court. The court may order the appropriate agencies to make an investigation and recommendation as to the defendant's ability to pay the judgment. The judgment may be enforced against any property of any kind of the debtor, except such property as is now exempt from attachment or execution. Unless the parties otherwise agree, after an order for periodic payments has been issued by the court, no writ of execution shall be issued by the court without prior notice to the defendant.

2 Effective Date. This act shall take effect January 1, 2002.

2001-1594s

AMENDED ANALYSIS

This bill requires that, unless the parties agree otherwise, notice be given to the defendant before a judge may issue a writ of execution in cases where an order for periodic payments has been issued against a judgment debtor.

HB 444, relative to mental health services and records. Judiciary Committee. Vote 5-0. Ought to pass with amendment, Senator Gordon for the committee.

2001-1586s

01/04

Amend the bill by replacing all after section 2 with the following:

3 Reference Change. Amend RSA 135:17-a, II to read as follows:

II. If the defendant is to undergo treatment to restore competency, he or she may be treated in the state mental health system or at the secure psychiatric unit [if the criteria set forth in RSA 135-C:27 are met] only under an order for involuntary admission or involuntary emergency admission ordered by the district court or probate court having jurisdiction pursuant to RSA 135-C. In all other cases, the accused shall, if otherwise qualified, be admitted to bail. The court may order bail supervision by the division of field services and impose such conditions, in addition to the appropriate course of treatment to restore competency, as the court deems necessary to ensure the appearance of the defendant for further proceedings in the case, and the safety of the defendant and the community.

4 Definition Clarified. Amend RSA 171-B:2, IV to read as follows:

IV. The person has mental retardation, as defined in the most current edition of the Diagnostic and Statistical Manual of Mental Disorders published by the American Psychiatric Association; and

5 Effective Date. This act shall take effect 60 days after its passage.

2001-1586s

AMENDED ANALYSIS

This bill provides certain procedural protections for individuals temporarily admitted by temporary revocation of conditional discharge or by an involuntary emergency admission when a longer period of admission is determined necessary and authorizes rulemaking regarding record retention.

HB 446, relative to spousal and child support enforcement. Judiciary Committee. Vote 5-0. Ought to Pass, Senator Fernald for the committee.

HB 466, relative to the selection of replacement justices for supreme court justices who are disqualified to hear cases. Judiciary Committee. Vote 4-1. Re-referred, Senator Pignatelli for the committee.

HB 475, establishing a commission for the development of a statewide protocol for interviewing victims of sexual assault crimes. Judiciary Committee. Vote 5-0. Ought to pass with amendment, Senator Roberge for the committee.

2001-1588s

04/01

Amend subparagraph I (a) as inserted by section 2 of the bill by replacing it with the following:

(a) Two members of the house of representatives, one each from the children and family law and executive departments and administration committees, appointed by the speaker of the house.

Amend subparagraph I (n) as inserted by section 2 of the bill by replacing it with the following:

(n) One representative from the New Hampshire Coalition Against Domestic and Sexual Violence, appointed by the executive director of the New Hampshire Coalition Against Domestic and Sexual Violence.

Amend paragraph I as inserted by section 3 of the bill by replacing it with the following:

3 Duties. The duties of the commission shall be to:

I. Develop and design a standardized, statewide protocol and implementation plan for interviewing victims of sexual assault crimes, which at a minimum may include:

(a) Procedures for avoiding multiple interviews of the alleged victim.

(b) Procedures to ensure that the initial investigative interview and any subsequent interviews are conducted by a certified forensic interviewer.

(c) Procedures to ensure that the initial and any subsequent interviews be audiotaped and videotaped with due consideration of consent issues.

(d) A definition of "investigative interview" and guidelines for pre-investigative interviews.

(e) Procedures requiring law enforcement officials to conduct the interviews as soon after the allegation of sexual assault or sexual abuse as practical.

(f) Provisions for the creation of a review panel to conduct regular, ongoing reviews of the protocols and related matters.

HB 495, relative to judicially appointed officials. Judiciary Committee. Vote 3-2. Re-referred, Senator Prescott for the committee.

HB 509, establishing a statute of limitations on spousal support orders. Judiciary Committee. Vote 5-0. Ought to pass with amendment, Senator Roberge for the committee.

2001-1585s

05/09

Amend the bill by replacing section 2 with the following:

2 Divorce; Alimony; Statute of Limitations Added. Amend RSA 458:19, I to read as follows:

I. Upon motion of either party for alimony payments, the court shall make orders for the payment of alimony to the party in need of alimony, either temporary or permanent, for a definite or indefinite period of time, if [it] the motion for alimony payments is made within 5 years of the decree of nullity or divorce and the court finds that:

HB 588, relative to examination of persons called as jurors. Judiciary Committee. Vote 5-0. Ought to pass with amendment, Senator Gordon for the committee.

1002-1611s

08/09

Amend the title of the bill by replacing it with the following:

AN ACT establishing a Merrimack county superior court jury selection pilot program.

Amend the bill by replacing all after the enacting clause with the following:

1 Merrimack County Superior Court Jury Selection Pilot Program. There is established a pilot program regarding the examination of prospective jurors by judges and counsel. In addition to the provisions of RSA 500-A:12, the following provisions shall be incorporated into jury selection in Merrimack county superior court:

I. The court shall instruct the panel of prospective jurors prior to jury selection as to:

(a) The nature and purpose of the selection process.

(b) The nature of the case to be presented.

(c) The specific issues for resolution.

(d) A summary of the law to be used in their consideration of the evidence.

(e) Any controversial aspects of the trial likely to invoke bias.

II. Counsel for each party shall be allowed a reasonable amount of time to address the panel of prospective jurors for the purpose of explaining such party’s claims, defenses, and concerns in sufficient detail to prompt jury reflection, probing, and subsequent disclosure of information, opinion, bias, or prejudices which might prevent a juror from attaining the requisite degree of neutrality required.

III. The trial judge shall examine the prospective jurors. Upon completion of the judge’s initial examination, counsel for each party shall have the right to examine, by oral and direct questioning, any of the prospective jurors in order to enable counsel to intelligently exercise both peremptory challenges and challenges for cause. During any examination conducted by counsel for the parties, the trial judge shall permit liberal and probing examination calculated to discover bias or prejudice with regard to the circumstances of the particular case. The fact that a topic has been included in the judge’s examination shall not preclude additional non-repetitive or non-duplicative questioning in the same area by counsel.

IV. The scope of the examination conducted by counsel shall be within reasonable limits prescribed by the trial judge’s sound discretion. In exercising his or her sound discretion as to the form and subject matter of voir dire questions, the trial judge shall consider, among other criteria, any unique or complex elements, legal or factual, in the case and the individual responses or conduct of jurors which may evince attitudes inconsistent with suitability to serve as a fair and impartial juror in the particular case. Specific unreasonable or arbitrary time limits shall not be imposed. The trial judge shall permit counsel to conduct voir dire examination without requiring prior submission of the questions unless a particular counsel engages in improper questioning. For purposes of this section, an "improper question" is any question which, as its dominant purpose, attempts to precondition the prospective jurors to a particular result, indoctrinate the jury, or question the prospective jurors concerning the pleadings or the applicable law. A court shall not arbitrarily or unreasonably refuse to submit reasonable written questionnaires, the contents of which are determined by the court in its sound discretion, when requested by counsel.

V. Each party shall have 5 preemptory challenges with which to remove prospective jurors.

VI. No later than December 1, 2003, the chief justice of the superior court shall report findings on this program to the president of the senate, the speaker of the house, the governor, and the state library. The report shall include a recommendation to terminate, continue, or expand the program.

2 Repeal. Section 1, establishing the Merrimack county superior court jury selection pilot program, is repealed.

3 Effective Date.

I. Section 2 of this act shall take effect December 31, 2003.

II. The remainder of this act shall take effect January 1, 2002.

2001-1611s

AMENDED ANALYSIS

This bill establishes a pilot program in Merrimack County Superior Court to change the procedure for the examination of prospective jurors.

HB 616, clarifying sessions to be held at the satellite district court in Durham. Judiciary Committee. Vote 3-2. Ought to Pass, Senator Pignatelli for the committee.

HB 622, relative to the time period for the executive council to confirm nominees to the supreme court. Judiciary Committee. Vote 5-0. Ought to Pass, Senator Roberge for the committee.

Senator Gordon moved to substitute re-refer for ought to pass.

HB 699, relative to the rights of non-offending parents in the context of abuse and neglect cases. Judiciary Committee. Vote 5-0. Ought to Pass, Senator Gordon for the committee.

HB 703, relative to durable powers of attorney. Judiciary Committee. Vote 4-0. Ought to pass with amendment, Senator Gordon for the committee.

2001-1590s

06/09

Amend the bill by replacing all after the enacting clause with the following:

1 New Paragraphs; Prevention of Frauds and Perjuries; Powers of Attorney, Disability or Incompetence of Principal; Gifts; Durable Power of Attorney Document; Notification. Amend RSA 506:6 by inserting after paragraph IV the following new paragraphs:

V. An attorney in fact is not authorized to make gifts to the attorney in fact or to others unless the durable power of attorney explicitly authorizes such gifts.

VI. The following disclosure statement, signed by the principal, may accompany a durable power of attorney:

INFORMATION CONCERNING THE DURABLE POWER OF ATTORNEY

THIS IS AN IMPORTANT LEGAL DOCUMENT. BEFORE SIGNING THIS DOCUMENT YOU SHOULD KNOW THESE IMPORTANT FACTS:

Notice to the Principal: As the ‘Principal,’ you are using this Durable Power of Attorney to grant power to another person (called the ‘Agent’ or ‘Attorney in Fact’) to make decisions, including, but not limited to, decisions concerning your money, property, or both, and to use your money, property, or both on your behalf. If this written Durable Power of Attorney does not limit the powers that you give to your Agent, your Agent will have broad and sweeping powers to sell or otherwise dispose of your property, and to spend your money without advance notice to you or approval by you. Under this document, your agent will continue to have these powers after you become incapacitated, and unless otherwise indicated your Agent will have these powers before you become incapacitated. You have the right to retain this Power and not to release this Power until you instruct your attorney or any other person who may hold this Power of Attorney to so release it to your Agent pursuant to written instructions. You have the right to revoke or take back this Durable Power of Attorney at any time, so long as you are of sound mind. If there is anything about this Durable Power of Attorney that you do not understand, you should seek professional advice.

___________________________________________

Principal

The language required by this paragraph shall not confer any powers to the agent that are not otherwise contained in the durable power of attorney.

VII. An agent, prior to acting in the capacity of agent, shall execute and affix to the power of attorney an acknowledgment in substantially the following form:

I, _______________________________________, have read the attached power of attorney and am the person identified as the Agent for the Principal. I hereby acknowledge that when I act as Agent or "attorney in fact," I am given power under this Durable Power of Attorney to make decisions about money, property, or both belonging to the Principal, and to spend the Principal’s money, property, or both on the Principal’s behalf, in accordance with the terms of this Durable Power of Attorney. This Durable Power of Attorney is valid only if the Principal is of sound mind when the Principal signs it. When acting in the capacity of Agent, I am under a duty (called a ‘fiduciary duty’) to observe the standards observed by a prudent person, which means the use of those powers that is reasonable in view of the interests of the Principal and in view of the way in which a person of ordinary judgment would act in carrying out that person's own affairs. If the exercise of my acts is called into question, the burden will be upon me to prove that I acted under the standards of a fiduciary. As the Agent, I am not entitled to use the money or property for my own benefit or to make gifts to myself or others unless the Durable Power of Attorney specifically gives me the authority to do so. As the Agent, my authority under this Durable Power of Attorney will end when the Principal dies and I will not have authority to manage or dispose of any property or administer the estate unless I am authorized to do so by a New Hampshire Probate Court. If I violate my fiduciary duty under this Durable Power of Attorney, I may be liable for damages and may be subject to criminal prosecution. If there is anything about this Durable Power of Attorney, or my duties under it, that I do not understand, I understand that I should seek professional advice.

____________________________________________

Agent

VIII. Nothing in paragraphs V-XI of this section shall render ineffective a durable power of attorney validly executed under New Hampshire law.

IX. A durable power of attorney validly executed under the laws of another state or foreign jurisdiction shall be deemed valid under New Hampshire law. Foreign powers of attorney shall be subject to the provisions of RSA 506:7.

X. The failure to meet the requirements of paragraph VI shall not impair the legal validity of an otherwise valid durable power of attorney.

2 Powers of Attorney; Limitations on the Agent. Amend RSA 506:7, IV to read as follows:

IV.(a) The court may hold hearings, make orders and decrees, and take other actions that are necessary or proper [to make] in making determinations on matters presented by a petition filed under paragraph III.

3 Effective Date. This act shall take effect January 1, 2002.

2001-1590s

AMENDED ANALYSIS

This bill specifies that a durable power of attorney does not authorize an attorney in fact to make gifts unless the durable power of attorney explicitly authorizes such gifts. This bill also enacts explanatory language that may be included in a durable power of attorney.

Senator Wheeler moved to have HB 703, relative to durable powers of attorney, laid on the table.

HB 703, relative to durable powers of attorney.

HB 390, relative to the Live-Birth Infants Protection Act. Public Institutions, Health and Human Services Committee.

MINORITY REPORT: Ought to pass with amendment, Senator McCarley for the minority Vote 2-3

MAJORITY REPORT: Ought to pass with amendment, Senator Boyce for the majority.

Vote 3-2

Minority amendment

2001-1606s

01/09

Amend the title of the bill by replacing it with the following:

AN ACT relative to the Live-Birth Infants Protection Act.

Amend the bill by replacing section 1 with the following:

1 New Subdivision; Live-Birth Infants Protection Act. Amend RSA 132 by inserting after section 21 the following new subdivision:

Live-Birth Infants Protection Act

132:22 This subdivision shall be known and may be cited as the Live-Birth Infants Protection Act.

132:23 Definition.

I. In this subdivision "live-birth" means the complete expulsion or extraction from its mother of a child, irrespective of the duration of the pregnancy, who after such expulsion or extraction, breathes, or shows any other evidence of life such as beating of the heart, pulsation of the umbilical cord, or definite movement of voluntary muscles, whether or not the umbilical cord has been cut or the placenta is attached. Heartbeats are to be distinguished from transient cardiac contractions; respirations are to be distinguished from fleeting respiratory efforts or gasps. The child shall receive appropriate comfort care.

II. The definition under paragraph I shall apply whether the expulsion or extraction occurs as a result of natural or induced labor, cesarean section, or induced abortion.

Majority amendment

2001-1605s

01/09

Amend the title of the bill by replacing it with the following:

AN ACT relative to the Live-Birth Infants Protection Act.

Amend the bill by replacing section 1 with the following:

1 New Subdivision; Live-Birth Infants Protection Act. Amend RSA 132 by inserting after section 21 the following new subdivision:

Live-Birth Infants Protection Act

132:22 This subdivision shall be known and may be cited as the Live-Birth Infants Protection Act.

132:23 Definition.

I. In this subdivision "live-birth" means the complete expulsion or extraction from its mother of a child, irrespective of the duration of the pregnancy, who after such expulsion or extraction, breathes, or shows any other evidence of life such as beating of the heart, pulsation of the umbilical cord, or definite movement of voluntary muscles, whether or not the umbilical cord has been cut or the placenta is attached. The child shall receive appropriate comfort care.

1. The definition under paragraph I shall apply whether the expulsion or extraction occurs as a result of natural or induced labor, cesarean section, or induced abortion.

HB 652, relative to the penalties for reckless or negligent operation of a motor vehicle. Transportation Committee. Vote 4-0. Ought to Pass, Senator Flanders for the committee.

HB 669, requiring certain safety devices on freight locomotives. Transportation Committee. Vote 5-0. Re-referred, Senator O'Neil for the committee.

HB 2, relative to state fees, funds, revenues, and expenditures. Finance Committee. Ought to pass. Senator Barnes for the committee.

SB 138, relative to the instructional and operational costs of providing and adequate education. Finance Committee. Senator Barnes for the committee.

SB 195, permitting the department of regional community-technical colleges to lease building space from the Pease development authority in exchange for a reduction in Pease development authority's debt owed to the state. Finance Committee. Ought to pass.

Senator Barnes moved to have SB 195, permitting the department of regional community-technical colleges to lease building space from the Pease development authority in exchange for a reduction in Pease development authority's debt owed to the state, laid on the table.

SB 195, permitting the department of regional community-technical colleges to lease building space from the Pease development authority in exchange for a reduction in Pease development authority's debt owed to the state.

SB 198, expanding the authority of the sweepstakes commission to establish a 2-year pilot program for video lottery games at state liquor stores, and making an appropriation therefor. Ways and Means Committee.

Senator O'Hearn moved to have SB 198, expanding the authority of the sweepstakes commission to establish a 2-year pilot program for video lottery games at state liquor stores, and making an appropriation therefor, laid on the table.

SB 198, expanding the authority of the sweepstakes commission to establish a 2-year pilot program for video lottery games at state liquor stores, and making an appropriation therefor.

HB 374, relative to surcharges on pay telephone use. Ways and Means Committee.

2001-1665s

03/10

Amendment to HB 374

Amend the title of the bill by replacing it with the following:

AN ACT relative to surcharges on pay telephone use and taxes on communications services.

Amend the bill by inserting after section 1 the following and renumbering the original section 2 to read as 6:

2 Imposition of Tax; Intrastate Communications Services; Rate Changed. Amend RSA 82-A:3 to read as follows:

82-A:3 Imposition of Tax; Intrastate Communications Services. A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of [3] 4 percent of the gross charge therefor. However, such tax is not imposed on any communications services to the extent a tax on such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.

3 Imposition of Tax; Interstate Communications Services; Rate Changed. Amend RSA 82-A:4 to read as follows:

82-A:4 Imposition of Tax; Interstate Communications Services. A tax is imposed upon interstate communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of [3] 4 percent of the gross charge when such service is originated in this state and terminated outside this state or originated outside this state and terminated in this state. To prevent actual multi-state taxation of communications services that are subject to taxation under this section, any taxpayer, upon proof that that taxpayer has paid a tax in another state on such services, shall be allowed a credit against the tax imposed in this section to the extent of the amount of such tax properly due and paid in such other state. However, such tax is not imposed on communications services to the extent such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.

4 Rate of Tax for Biennium Ending June 30, 2003; Intrastate and Interstate Communications Services Tax. Notwithstanding RSA 82-A:3 and RSA 82-A:4, for the period beginning July 1, 2001 and ending June 30, 2003, the rate of tax shall be 6.5 percent on the gross charge for communications services purchased at retail from a retailer.

5 Prospective Repeal Date Extended for Exemption of Wooden Poles Under RSA 72:8-b. Amend 1998, 304:6, I as amended by 1999, 163:7 to read as follows:

I. Section 5 of this act shall take effect July 1, [2001] 2003.

2001-1665s

AMENDED ANALYSIS

This bill:

I. Adds examining the assessment of surcharges on pay telephone use to the duties of the oversight committee on telecommunications.

II. Extends and increases the temporary rate of the communications services tax.

III. Increases the permanent rate of taxes on communications services from 3 percent of the gross charge to 4 percent of the gross charge.

Senator D'Allesandro having voted with the prevailing side, moved reconsideration on HB 374, relative to surcharges on pay telephone use, whereby we adopted the committee amendment.

HB 374, relative to surcharges on pay telephone use.

Senator Fernald moved to have HB 703, relative to durable powers of attorney, taken off the table.

HB 703, relative to durable powers of attorney.

Senator Fernald offered a floor amendment.

2001-1676s

01/09

Floor Amendment to HB 703

Amend RSA 506:6, VII as inserted by section 1 of the bill by replacing it with the following:

VII. An agent, prior to acting in the capacity of agent, may execute and affix to the power of attorney an acknowledgment in substantially the following form:

I, _______________________________________, have read the attached power of attorney and am the person identified as the Agent for the Principal. I hereby acknowledge that when I act as Agent or "attorney in fact," I am given power under this Durable Power of Attorney to make decisions about money, property, or both belonging to the Principal, and to spend the Principal’s money, property, or both on the Principal’s behalf, in accordance with the terms of this Durable Power of Attorney. This Durable Power of Attorney is valid only if the Principal is of sound mind when the Principal signs it. When acting in the capacity of Agent, I am under a duty (called a ‘fiduciary duty’) to observe the standards observed by a prudent person, which means the use of those powers that is reasonable in view of the interests of the Principal and in view of the way in which a person of ordinary judgment would act in carrying out that person's own affairs. If the exercise of my acts is called into question, the burden will be upon me to prove that I acted under the standards of a fiduciary. As the Agent, I am not entitled to use the money or property for my own benefit or to make gifts to myself or others unless the Durable Power of Attorney specifically gives me the authority to do so. As the Agent, my authority under this Durable Power of Attorney will end when the Principal dies and I will not have authority to manage or dispose of any property or administer the estate unless I am authorized to do so by a New Hampshire Probate Court. If I violate my fiduciary duty under this Durable Power of Attorney, I may be liable for damages and may be subject to criminal prosecution. If there is anything about this Durable Power of Attorney, or my duties under it, that I do not understand, I understand that I should seek professional advice.

____________________________________________

Agent

Senator Below moved to have SB 171, relative to the negotiation of cost items with the public employee collective bargaining processed and relative to computation of leave for sate police employees injured in the line of duty, taken off the table.

SB 171, relative to the negotiation of cost items with the public employee collective bargaining processed and relative to computation of leave for sate police employees injured in the line of duty.

Senator Gatsas, having voted on the prevailing side, moved reconsideration on HB 196, relative to the penalty for failure to license a dog or renew a dog license, whereby we ordered it to third reading.

HB 196, relative to the penalty for failure to license a dog or renew a dog license.

Senator Gatsas moved to have HB 196, relative to the penalty for failure to license a dog or renew a dog license, laid on the table.

HB 196, relative to the penalty for failure to license a dog or renew a dog license.

HB 170, repealing the legacies and succession tax. Ways and Means Committee. Ought to pass with amendment. Senator Francoeur for the committee.

2001-1664s

03/04

Amendment to HB 170-FN-A

Amend the bill by replacing all after the enacting clause with the following:

1 Rate of the Legacies and Succession Tax. Amend RSA 86:6, I to read as follows:

I.(a) All property within the jurisdiction of the state, real or personal, and any interest therein, belonging to domiciliaries of the state; and all real estate within the state, or any interest therein, belonging to persons who are not domiciliaries of the state; which shall pass by will, or by the laws regulating intestate successions, or by deed, grant, bargain, sale, or gift, made in contemplation of death, or made or intended to take effect in possession or enjoyment at or after the death of the grantor or donor, to any person, absolutely or in trust, shall be subject to a tax [of 18 percent of its fair market value] for the use of the state at a rate as provided in subparagraph (b) on its fair market value, except as provided in paragraphs II and III and RSA 86:9-a.

(b)(1) For the period beginning January 1, 2002 and ending December 31 2002, the rate of the tax shall be 13.5 percent.

(2) For the period beginning January 1, 2003 and ending December 31 2003, the rate of the tax shall be 9 percent.

2 Repeal. RSA 86:6, relative to taxable property and tax rate, is repealed.

3 Effective Date.

I. Section 1 of this act shall take effect January 1, 2002.

II. Section 2 of this act shall take effect January 1, 2005.

2001-1664s

AMENDED ANALYSIS

This bill reduces the rate of the legacies and succession tax by 4.5 percent per year until the tax is repealed effective January 1, 2005.

Senator Francoeur offered a floor amendment.

Sen. Burns, Dist 1

Sen. Gordon, Dist 2

Sen. Johnson, Dist 3,

Sen. Boyce, Dist 4

Sen. Flanders, Dist 7

Sen. Roberge, Dist 9

Sen. Eaton, Dist 10

Sen. O’Hearn, Dist 12

Sen. Francoeur, Dist 14

Sen. Gatsas, Dist 16

Sen. Barnes, Dist 17

Sen. Prescott, Dist 19

Sen. Klemm, Dist 22

June 13, 2001

2001-1675s

01/09

Floor Amendment to HB 170-FN-A

Amend the title of the bill by replacing it with the following:

AN ACT relative to state fees, funds, revenues, and expenditures.

Amend the bill by replacing all after the enacting clause with the following:

1 Rate of Tax for Biennium Ending June 30, 2003; Intrastate and Interstate Communications Services Tax. Notwithstanding RSA 82-A:3 and RSA 82-A:4, for the period beginning July 1, 2001 and ending June 30, 2003, the rate of tax shall be 5.5 percent on the gross charge for communications services purchased at retail from a retailer.

2 Prospective Repeal Date Extended for Exemption of Wooden Poles Under RSA 72:8-b. Amend 1998, 304:6, I as amended by 1999, 163:7 to read as follows:

I. Section 5 of this act shall take effect July 1, [2001] 2003.

3 New Section; Department of Resources and Economic Development; Travel and Tourism Development; Travel and Tourism Development Fund. Amend RSA 12-A by inserting after section 43 the following new section:

12-A:43-a Travel and Tourism Development Fund.

I. There is hereby established in the office of the state treasurer a fund to be known as the travel and tourism development fund. Any appropriations received shall be deposited in the fund. Moneys in the fund and any interest earned on the fund shall be used for the purpose of promoting and developing appropriate travel and tourism initiatives through the division of travel and tourism development and shall not be used for any other purpose. The director of travel and tourism development shall oversee expenditures from the fund. The moneys in the fund shall be non-lapsing and shall be continually appropriated to the department of resources and economic development.

II. The commissioner of resources and economic development shall prepare an annual report to be presented no later than December 1 of each year to the president of the senate, the speaker of the house of representatives, and the governor and council, and filed with the state library. The report shall detail the specific activities supported by, and expenditures from, the fund during the past year.

4 New Subparagraph; Travel and Tourism Development Fund. Amend RSA 6:12, I by inserting after subparagraph (dddd) the following new subparagraph:

(eeee) Moneys received for deposit in the travel and tourism development fund established by RSA 12-A:43-a, I.

5 Retirement System; Definition of Employee. Amend RSA 100-A:1, V to read as follows:

V. "Employee" shall mean any regular classified or unclassified officer or employee of the state or any department, commission, institution or agency of the state government by which an employee is paid through the office of the state treasurer, or employees of the general court who work on a full-time basis and are eligible for other state benefits, but whose salary is calculated on a per diem basis or any employee of the retirement system or of any of the groups authorized to participate [in the retirement system] under this chapter but excluding any person who is a teacher, permanent policeman, or permanent fireman as defined in this section, or who is a member or attache of the general court or member of the executive council.

6 Retirement System; Administrative Cost Assessment. RSA 100-A:14, XIII is repealed and reenacted to read as follows:

XIII. Administrative Cost Assessment. Other provisions of law notwithstanding, the cost of administration of the retirement system as provided in this section shall be a charge upon the funds of the retirement system. The amount of administrative expense recorded monthly by the department of administrative service, division of accounting services, shall be paid to the state treasurer by the board of trustees. The board shall biennially review the administrative expenses for the previous biennium and shall submit in a budget for legislative appropriation, those amounts that the board, in its reasonable discretion, may deem necessary for the efficient operation of the system. Administrative balances accrued prior to June 30, 2001 shall be retained by the retirement system and expended for ongoing operations.

7 Retirement System; Management of Funds. Amend RSA 100-A:15, IV to read as follows:

IV. The board of trustees is authorized to engage the services of legal counsel for special investment, federal, and tax matters and[, with the approval of the attorney general,] to engage outside counsel for other matters. The payment for services provided in this paragraph shall be a charge upon the funds of the New Hampshire retirement system.

8 New Hampshire Retirement System; Payment by Retirement System-Group I; Amend RSA 100-A:52-a to read as follows:

100-A:52-a Payment by Retirement System; Group I [Teachers and Political Subdivision Employees].

I. The New Hampshire retirement system shall pay the cost for permanent group hospitalization, hospital medical care, surgical care, and other medical and surgical benefits, in the employer-sponsored plan provided for active employees of a retiree’s former employer, subject to the provisions of this section, for the following persons:

(a) Any person, who has at least 20 years of creditable service as a group I member if age 60 or older, or at least 30 years of creditable service as a group I member if age 55-59, retired on or before July 1, 2004 as a group I [teacher member or political subdivision employee] member of the New Hampshire retirement system on service or ordinary disability retirement, provided that such person shall be entitled to retirement on the basis of group I creditable service, or any person retired on or before July 1, 2004, as a group I member whose service retirement benefit is based upon the provisions of RSA 100-A:19-c and who has a minimum of 20 years of creditable service as a group I member.

(b) Any person who has completed no less than 20 years of group I creditable service, but who for reasons other than retirement or death ceased to be a group I [teacher member or political subdivision employee] member prior to attaining the age of 60, and who, as of July 1, 2004, receives a vested deferred retirement allowance and who subsequently attains the age of 60.

(c) Any person who has completed no less than 20 years of group I creditable service and who retired as a group I [teacher member or political subdivision employee] member prior to age 60, and who subsequently attains the age of 60, or any person who has completed no less than 30 years of group I creditable service and who retired as a group I [teacher member or political subdivision employee] member prior to age 55, and who subsequently attains the age of 55.

(d) The surviving spouse of a deceased retired group I [teacher member or political subdivision employee] member who met the qualifications of subparagraphs (a), (b) or (c), or of a deceased member who died while in service as a group I [teacher member or political subdivision employee] member, provided that such surviving spouse was covered as the member’s spouse in the employer-sponsored plan before the member’s death and is entitled to a monthly allowance under RSA 100-A:8, 100-A:9, or 100-A:13.

(e) Any certifiably dependent child with a disability living in the household and being cared for by the qualified retired member, the member’s spouse, or the qualified surviving spouse.

(f) The surviving spouse and children of a deceased [teacher or] group I [political subdivision employee] member who dies as the natural and proximate result of injuries suffered while in the performance of duty, provided that:

(1) Any such child shall be qualified under this subparagraph only if under 18 years of age, or under 23 years of age if attending school on a full-time basis; and

(2) Such surviving spouse shall cease to be qualified upon the remarriage of the surviving spouse; and

(3) No surviving spouse or child shall be qualified or continue to be qualified under this subparagraph while receiving or eligible to receive medical insurance or health care benefits from any employer’s sponsored plan.

(g) Any group I [teacher member or political subdivision employee] member retired on or before July 1, 2004 on disability retirement as the natural and proximate result of injuries suffered while in the performance of duty.

(h) The spouse of a qualified retiree.

I-a. Notwithstanding the provision of RSA 100-A:4, III-b, for the purpose of calculating creditable service for eligibility for medical benefits payment under paragraph I, each full year of job-sharing service of a teacher in a job-sharing position shall be calculated at 1/2[;] of one year of such service credit.

II. However, for the fiscal year beginning July 1, 2000, the maximum amount payable by the retirement system under this subdivision on account of each person qualified under paragraph I who is not entitled to medicare benefits, and on account of each person qualified under paragraph I who is entitled to medicare benefits, shall be the same as the amount provided in RSA 100-A:52, II for group II retirees. As of July 1, 2000 and on each July 1 thereafter, the maximum amount payable by the retirement system as provided in this paragraph shall be increased by 8 percent, compounded on previous increases.

III. In the case of group I members retired from employment by political subdivisions of the state, the amount payable by the retirement system on account of qualified persons shall be paid over to the employer, insurer, or health care administrator and used to pay for all or part of the medical benefits provided through the former employer for qualified persons. If the cost of the premium for any eligible person under paragraph I shall exceed the maximum under paragraph II, and the employer does not elect to pay the excess cost, the excess cost shall be paid by the retiree or qualified surviving spouse and may be deducted from retirement benefits as provided in RSA 100-A:51. The employer may require, as a condition for coverage, that the retiree or surviving spouse apply for deduction of such excess cost from retirement benefits as provided in RSA 100-A:51.

IV. There shall be no age limit to participate in the employer sponsored medical and health plan provided in paragraph I, and there shall be no physical examination or health statement required for such coverage, provided, however, that if an eligible retired group I [teacher member or political subdivision employee] member of the retirement system fails to apply for such coverage within the time required by the insurance contract, the insurer may require satisfactory evidence of insurability as a condition for becoming insured.

V. Any group I teacher member retired before January 1, 2000, or other eligible person under paragraph I, who would have been eligible for medical benefits under this section if this section had been in effect on the member’s date of retirement, shall have the option of re-joining the medical or health plan sponsored by the retired member’s former employer and of receiving benefits under this section, provided that such eligible person shall apply to the employer for such benefits before January 1, 2002. Upon receipt of such application, the former employer shall enroll such retiree or other eligible person in the employer’s plan in the same manner and subject to the same conditions as enrollment of a new employee but without any benefit-waiting period which may be applicable to new employees of that employer. Neither an employer nor an employer’s group plan or insurer shall be liable for any claims incurred prior to the date of enrollment under this paragraph.

VI. Any group I political subdivision employee member retired before January 1, 2001, or other eligible person under paragraph I, who would have been eligible for medical benefits under this section if this section had been in effect on the member’s date of retirement, shall have the option of re-joining the medical or health plan sponsored by the retired member’s former employer and of receiving benefits under this section, provided that such eligible person shall apply to the employer for such benefits before January 1, 2003. Upon receipt of such application, the former employer shall enroll such retiree or other eligible person in the employer’s plan in the same manner and subject to the same conditions as enrollment of a new employee but without any benefit-waiting period which may be applicable to new employees of that employer. Neither an employer nor an employer’s group plan or insurer shall be liable for any claims incurred prior to the date of enrollment under this paragraph.

VII. The retirement system shall notify all group I teacher and political subdivision employee retirees and surviving spouse beneficiaries, who are currently drawing monthly allowances from the retirement system, of their possible right to re-join and active-employee medical insurance or health plan and to receive benefits under this section.

VIII. Any person who is eligible to receive group insurance or other medical benefits under the provisions of this section, but who does not need and who declines such benefits because they would be duplicative of coverage under any employer-sponsored plan, shall nevertheless continue to be eligible and, upon ceasing to be eligible for the other coverage, shall be permitted to receive the benefits allowable under this section without any waiting period.

9 New Section; New Hampshire Retirement System; Method of Financing; Group I State Employees. Amend RSA 100-A by inserting after section 53-c the following new section:

100-A:53-d Method of Financing; Group I State Employees.

I. The benefits provided under RSA 100-A:52-a shall be provided by a 401(h) subtrust of the New Hampshire retirement system. The 401(h) subtrust shall be funded by allocating 25 percent of future group I state employer contributions made for group I state employees in accordance with RSA 100-A:16 to the subtrust until such time as the benefits are fully funded. Thereafter, the subtrust shall receive only that portion of each year’s contribution as is necessary to keep the benefits fully funded.

II. All contributions made to the retirement system to provide medical benefits under RSA 100-A:52-a shall be maintained in a separate account, the 401(h) subtrust. All funds and accumulated interest shall not be used for or diverted to any purpose other than to provide said medical benefits. Similarly, none of the funds accumulated to provide the retirement benefits set forth in this chapter may be used or diverted to provide medical benefits under RSA 100-A:52-a. The funds, if any, providing medical benefits under RSA 100-A:52-a may be invested pursuant to the provisions of RSA 100-A:15.

10 New Paragraph; New Hampshire Retirement System; Medical Benefits; Application. Amend RSA 100-A:55 by inserting after paragraph I-b the following new paragraph:

I-c. It is the intent of the legislature that future group I state employee members eligible after July 1, 2004 shall be included under the provisions of RSA 100-A:52-a only if the total cost of such inclusion can be terminally funded from the special account established in RSA 100-A:16, II (h).

11 Defense and Indemnification. Amend RSA 99-D:2 to read as follows:

99-D:2 Defense and Indemnification. If any claim is made or any civil action is commenced against a present or former officer, trustee, official, or employee of the state or any agency thereof, including members of the New Hampshire national guard and any justice of the district, municipal, probate, superior, or supreme court, or the clerks or bail commissioners thereof, or any harbor master appointed by the New Hampshire port authority, or officials and employees of the New Hampshire housing finance authority, or directors, officers, and employees of the Pease development authority, or directors, officers, and employees of the land and community heritage investment authority seeking equitable relief or claiming damages for the negligent or wrongful acts and the officer, trustee, official, or employee requests the state to provide representation for him or her, and the attorney general, or, in the case of a claim or civil action commenced against the attorney general, the governor and council, determines that the acts complained of were committed by the officer, trustee, official, or employee while acting within the scope of official duty for the state and that such acts were not wanton or reckless, the attorney general shall represent and defend such person with respect to such claim or throughout such action, or shall retain outside counsel to represent or defend such person, and the state shall defray all costs of such representation or defense, to be paid from funds not otherwise appropriated. In such case the state shall also protect, indemnify, and hold harmless such person from any costs, damages, awards, judgments, or settlements arising from the claim or suit. The attorney general or governor and council shall not be required to consider the request of such person that representation be provided for him or her unless within 7 days of the time such person is served with any summons, complaint, process, notice, demand, or pleading [he] the person shall deliver the original or a copy thereof to the attorney general or, in the case of an action against the attorney general, to the governor and council. As a condition to the continued representation by the attorney general and to the obligation of the state to indemnify and hold harmless, such officer, trustee, official, or employee shall cooperate with the attorney general in the defense of such claim or civil action. No property either real or personal of the state of New Hampshire shall be subject to attachment or execution to secure payment of or to satisfy any obligations of the state created under this chapter. Upon the entry of final judgment in any action brought under this chapter, the governor shall draw [his] a warrant for said payment out of any money in the treasury not otherwise appropriated, and said sums are hereby appropriated. The attorney general shall have the authority to settle any claim brought under this chapter by compromise and the amount of any such settlement shall be paid as if the amount were awarded as a judgment under this chapter. Indemnification by the state under this section shall be for the actual amount of costs, damages, awards, judgments, or settlements personally incurred by any such officer, trustee, official, or employee, and the state shall not pay any amounts for which payment is the obligation of any insurance carrier or company under a policy or policies of insurance or any other third party under a similar obligation.

12 New Subparagraphs; Additional Powers and Duties. Amend RSA 227-M:5, VIII by inserting after subparagraph (c) the following new subparagraphs:

(d) Employ or retain as independent contractors architects, engineers, attorneys, accountants, and other advisors and employees, consultants, and agents as may be necessary in its judgment without regard to any personnel or civil service law of the state to prescribe their duties and qualifications and to fix and pay their compensation if any.

(e) Appoint qualified individuals to serve as unpaid volunteers under such terms and conditions as it deems necessary. Said volunteers or advisors may be paid a stipend and/or reimbursed for any incidental expenses determined by the authority to be necessary and incurred while performing the business of the authority.

13 New Section; Administrative Fund Established. Amend RSA 227-M by inserting after section 7 the following new section:

227-M:7-a Administrative Fund.

I. There is established in the office of the state treasurer a fund to be known as the land and community heritage investment program administrative fund into which the state treasurer shall credit any revenue generated pursuant to RSA 261:97-b, I-a. For the biennium ending June 30, 2003 there shall also be deposited, on a monthly basis, interest income generated on appropriations made to the land and community heritage investment program trust fund pursuant to RSA 227-M:7. If the revenues generated to the administrative fund from these two sources for said biennium do not total $335,000 during each year of the biennium, then, on or after the first day of the last month of the fiscal year, the treasurer shall be authorized to credit the administrative fund from the principal of the trust fund, not to exceed this total.

II. All sums so credited shall be appropriated to the authority for the following purposes:

(a) To pay the costs of administering and operating the authority, including, but not limited to, all wages, salaries, benefits, and other expenses authorized by the board or the executive director. The authority may enter into a contract or agreement for provision of services to withhold on a monthly basis all payroll and benefit costs for employees.

(b) In general for the payment of all expenses incident to the management and operation of the authority as are consistent with its statutory purpose and as the board or the executive director thereof may from time to time determine.

III. This fund shall constitute a continuing appropriation for the benefit of the authority. Any amount remaining to the credit of the authority at the close of any fiscal year, and any interest accrued, shall be nonlapsing and shall be carried over and credited to the fund for the succeeding year.

14 New Section; Land and Community Heritage Investment Program; Authority Employees. Amend RSA 227-M by inserting after section 6 the following new section:

227-M:6-a Status of Employees.

I. The authority may hire, fix and pay compensation, prescribe duties and qualifications, and establish personnel policies without regard to any personnel or civil service law or personnel or civil service rule of the state. The employees of the authority shall not be classified employees of the state within the meaning of RSA 21-I:49. Any individual employed by the authority shall be deemed an employee at will and shall serve at the pleasure of the authority.

II. Notwithstanding the provisions of paragraph I, any individual employed by the authority whose employment calls for 30 hours or more work in a normal calendar week, and whose position is anticipated to have a duration of 6 months or more, shall be entitled to elect to receive such health, dental, life insurance, deferred compensation, and retirement benefits as are afforded to classified employees of the state provided, however, that the election is made in writing within 30 days of the start of employment. Upon election by such individual, the authority shall pay from its revenues the state’s share of such benefits. Any remaining costs of health, dental, life insurance, deferred compensation, and retirement benefits which an individual elects to receive pursuant to this section, shall be withheld from such individual’s salary as a payroll deduction. Written notice of the availability of these benefit options shall be provided to each individual upon employment by the authority.

15 New Paragraph; Department of Resources and Economic Development; Telecommunications Planning and Development Initiative; Initial Funding; Appropriation Nonlapsing. Amend 2000, 298:5 by inserting after paragraph IV the following new paragraph:

V. The initial funding mechanism and the appropriation made pursuant to this section shall not lapse until June 30, 2003.

16 Authority to Fill Unfunded Positions; Department of Health and Human Services. Notwithstanding any other provision of law, the commissioner of the department of health and human services may fill any authorized unfunded positions during the biennium ending June 30, 2003, provided that the total expenditures shall not exceed the amount appropriated for personal services, permanent and personal services, unclassified.

17 Certain Tobacco Use Prevention Fund Moneys; General Fund. Notwithstanding any provision of law to the contrary, $1,500,000 from the tobacco use prevention fund, established in RSA 126-K:15, shall lapse to the general fund on July 1, 2001.

18 Business Enterprise Tax; Rate Increase. Amend RSA 77-E:2 to read as follows:

77-E:2 Imposition of Tax. A tax is imposed at the rate of [1/2 of] one percent upon the taxable enterprise value tax base of every business enterprise. [A 2/3 majority of those present and voting of each house of the general court shall be necessary to increase the tax rate under this section.]

19 Business Enterprise Tax; Distribution of Funds. RSA 77-E:14 is repealed and reenacted to read as follows:

77-E:14 Distribution of Funds. All revenue received from the tax imposed by RSA 77-E:2 for each fiscal year shall be deposited in the education trust fund established in RSA 198:39. The commissioner shall certify such amounts to the state treasurer by October 1 of each year.

20 Applicability. Section 18 of this act shall apply to returns and taxes due on account of taxable periods ending on or after July 1, 2001. In the case of any business organization or enterprise which has elected a 52-53 week taxable period under section 441(f) of the United States Internal Revenue Code and the fiscal year of which ends on the last day of the week nearest to June 30, 2001, the taxable period shall be deemed to have ended on June 30, 2001, for the purposes of this act.

21 Business Enterprise Tax Rate Study Committee.

I. There is established a committee to study the impact of raising the business enterprise tax rate.

II.(a) The members of the committee shall be as follows:

(1) Three members of the senate, appointed by the president of the senate.

(2) Three members of the house of representatives, appointed by the speaker of the house of representatives.

(b) Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee.

III. The committee shall study the economic impact on New Hampshire’s economy of raising the business enterprise tax rate from ½ of one percent to one percent.

IV. The members of the study committee shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first-named senate member. The first meeting of the committee shall be held within 45 days of the effective date of this section. Four members of the committee shall constitute a quorum.

V. The committee shall report its findings and any recommendations for proposed legislation to the senate president, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library on or before December 1, 2002.

22 Tax Amnesty. Notwithstanding the provisions of any other law, with respect to taxes administered by the department of revenue administration, an amnesty from the assessment or payment of all penalties and interest greater than 7 percent shall apply with respect to unpaid taxes reported and paid in full during the period from December 1, 2001, through and including February 15, 2002, regardless of whether previously assessed. This amnesty shall only apply to taxes due but unpaid on or before February 15, 2002.

23 New Subparagraph; Purchase of Supplies; Exemptions; Assessing Enforcement Contractors. Amend RSA 21-I:18, I by inserting after subparagraph (l) the following new subparagraph:

(m) Purchases of services from private contractors by the department of revenue administration with respect to the establishment of assessing enforcement procedures.

24 New Section; Department of Revenue Administration; Division of Community Services Established. Amend RSA 21-J by inserting after section 10 the following new section:

21-J:10-a Division of Community Services. There is established within the department the division of community services, under the supervision of an unclassified director of community services who shall be responsible for providing technical support and assistance to municipalities.

25 Compensation of State Officers; Salaries Established; Director of Community Services. Amend RSA 94:1-a, I by inserting in group M the following:

Director, community services

26 Authority to Establish Positions; Department of Revenue Administration. Notwithstanding any other provision of law, the commissioner of the department of revenue administration is authorized to establish positions necessary to implement assessing enforcement procedures.

27 Betterment Assessments; Liens Created. Amend RSA 231:30 to read as follows:

231:30 Liens For Assessments. All assessments made under the provisions of RSA 231:29 shall create a lien upon the lands on account of which they are made, which shall continue following the assessment until fully discharged in accordance with the terms set by each governing board or in compliance with any court judgment. Such assessments shall be subject to interest and such other charges as are applicable to the collection of delinquent taxes.[ The landowner shall have the same right of appeal and follow the same procedures as are applicable to the assessment of taxes.]

28 Betterment Assessments; Abatement and Appeal. RSA 231:32 is repealed and reenacted to read as follows:

231:32 Abatement and Appeal of Betterment Assessments.

I. Any person aggrieved by a betterment assessment made pursuant to RSA 231:29 may, within 2 months of the notice of tax date and not afterwards, apply in writing to the selectmen or assessors for an abatement of the betterment assessment.

II. Upon receipt of an application under paragraph I, the selectmen or assessors shall review the application and shall grant or deny the application in writing within 6 months after the notice of tax date.

III.(a) If the selectmen or assessors neglect or refuse to abate the betterment assessment, any person aggrieved may either:

(1) Appeal in writing to the board of tax and land appeals, upon payment of a $65 filing fee; or

(2) Petition the superior court in the county where the property is located.

(b) The appeal to either the board of tax and land appeals or superior court shall be filed within 8 months of the notice of tax date and not afterwards.

IV. For purposes of this section, "notice of tax date" means the date the taxing jurisdiction mails the betterment assessment tax bill.

V. Each betterment assessment tax bill shall require a separate abatement request and appeal.

29 New Section; Adequacy Funds for New Kindergarten Programs. Amend RSA 198 by inserting after section 42 the following new section:

198:42-a Adequacy Funds for New Kindergarten Programs. A school district that implements a new public kindergarten program on July 1, 1999 or thereafter, shall receive annually, beginning in fiscal year 2002, a kindergarten adequacy payment from the education trust fund established in RSA 198:39 to be calculated as follows:

I. Payments for each eligible kindergarten pupil shall be made at the rate of ½ the average base cost per pupil of an adequate education at the elementary level as determined under RSA 198:40 for the fiscal year ending June 30, 2002. Payments for each eligible kindergarten pupil shall be made at the rate of $1,650 for the fiscal year ending June 30, 2003, and shall increase by 3 percent in each fiscal year thereafter.

II. The number of eligible pupils shall be the number of kindergarten pupils who reside in the district and who, on October 1 of each school year, are enrolled in an approved public kindergarten operated by the district, or are enrolled under a tuition agreement in an approved public kindergarten operated by another district, or are enrolled in an approved alternative kindergarten program operated under RSA 198:48-a.

III. The annual new kindergarten adequacy payment shall be calculated by multiplying the amount established in paragraph I by the number of pupils determined in accordance with paragraph II.

IV. The annual new kindergarten adequacy payment calculated under paragraph III shall be distributed to eligible districts on or before January 1 of each school year.

V. Notwithstanding RSA 198:39, for the fiscal year beginning July 1, 2001, and every fiscal year thereafter, a sum sufficient to distribute annual new kindergarten adequacy payments in accordance with this section shall be appropriated from the education trust fund to the department of education. For each fiscal year, the governor is authorized to draw a warrant for said sum from any moneys available in the education trust fund.

VI. When enrollments in a new public kindergarten program are included in the school district’s average daily membership in residence for the purpose of determining adequate education costs and distributing adequate education grants under RSA 198:40 through 198:42, the school district shall not be eligible to receive a new kindergarten adequacy payment calculated under this section.

30 Repeal. The following are repealed:

I. RSA 198:48-a, VII, relative to certain pupils enrolled in an approved alternative kindergarten program.

II. 1999, 65:9, I, as amended by 2000, 289:2, relative to per pupil reimbursements for new public kindergarten programs.

31 Lapse Date Extended to June 30, 2003. The appropriation made to the department of administrative services, division of plant and property management, bureau of general services in 1999, 226:1, II, A, 8 for executive/legislative budget system is hereby extended to June 30, 2003.

32 Committee to Study the Development of a New Budget System.

I. There is established a committee to study the development of a new budget system.

II.(a) The members of the committee shall be as follows:

(1) Three members of the senate, appointed by the president of the senate.

(2) Three members of the house of representatives, appointed by the speaker of the house of representatives.

(b) Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee.

III. The committee shall study the development of a new budget system. The committee shall coordinate its activities with the department of administrative services and the legislative budget assistant.

IV. The members of the study committee shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first-named senate member. The first meeting of the committee shall be held within 45 days of the effective date of this section. Four members of the committee shall constitute a quorum.

V. The committee shall report its findings and any recommendations for proposed legislation to the senate president, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library on or before November 1, 2002.

33 Budget System Appropriation; Availability. The department of administrative services shall make the appropriation made to the department of administrative services, division of plant and property management, bureau of general services in 1999, 226:1, II, A, 8 for executive/legislative budget available to the committee to study the development of a new budget system established by this act.

34 Deficit Control; Revenue Stabilization Reserve Account; Suspension of Provisions. Notwithstanding the provisions of RSA 9:13-e, IV, the provisions of RSA 9:13-e are hereby suspended for the biennium ending June 30, 2001.

35 Education Trust Fund Budget Deficit; Transfer of Funds. In the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001 as determined by the official audit performed pursuant to RSA 21-I:8, I(h), the comptroller shall notify the fiscal committee and the governor of such deficit and request that sufficient funds, to the extent available, be transferred from the general fund operating surplus to eliminate such deficit.

36 County Reimbursements. Amend RSA 170-G:5-a to read as follows:

170-G:5-a County Reimbursement. County payments due under RSA 169-B:40, 169-C:27, and 169-D:29 shall be paid to the department of health and human services on a monthly basis within [30] 45 days’ notice of the amount due to the state. Delinquent payments due under these chapters, with interest at the rate of 12 percent per annum, may be recovered by action in a court of competent jurisdiction against the political subdivision liable therefor or may, at the request of the state agency, be deducted from any other moneys payable to such subdivision by any department or agency of the state.

37 Additional Revenues; Department of Health and Human Services. Notwithstanding any provision of the law to the contrary, the legislative fiscal committee and the governor and council may authorize the commissioner of the department of health and human services to accept and expend additional revenues, in excess of or in addition to the budgeted amounts, from any source, which become available to the department. Such additional revenues shall be available to the department of health and human services to supplement funds in the following programs and services: direct care provider wage increases across all department programs, community and public health and elderly and adult services provider payments, tobacco use prevention funds, and any other such program or service that requires deficit reduction or for which revenue has been specifically obtained. If any direct care provider wage increases the department may effect during the biennium pursuant to this section results in a net increase in expenditures to a county government, and that net increase is not offset with proportionate share payments in excess of budgeted amounts, the department of health and human services shall make a payment to any such county government for each year of the biennium in the amount necessary to eliminate any such loss.

38 Repeal. 1999, 225:45, relative to reports of productivity gains from investments in information technology, is repealed.

39 Postsecondary Education Commission; Granite State Scholars; Appropriations for Fiscal Years 2002 and 2003.

I. Notwithstanding any provision of RSA 188-D to the contrary, the postsecondary education commission shall expend funds appropriated for fiscal years 2002 and 2003 to PAU 06, 01, 01, 95 either for scholarships to students qualifying for granite state scholar designation or to match gifts and contributions to participating institutions for purposes of the granite state scholars program.

II. To the extent the postsecondary education commission elects to expend the appropriations for scholarships, the commission shall award scholarships directly to students qualifying for granite state scholar designation under RSA 188-D:39, I. The commission shall adopt rules under RSA 188-D:8-a, III for awarding the scholarships.

III. To the extent the postsecondary education commission elects to expend the appropriations to match gifts and contributions to participating institutions for purposes of the granite state scholars program, the commission shall, notwithstanding RSA 188-D:41, provide a match of up to 100 percent of each gift and contribution. In addition, a participating institution shall, in the year following the receipt of the state match, disburse as scholarships to granite state scholars an amount equal to ½ of the state match received by the institution.

40 Maintenance of Funds Collected Pursuant to Electric Utility Restructuring Orders; Plans for Administration. Amend RSA 6:12-b to read as follows:

6:12-b Maintenance of Funds Collected Pursuant to Electric Utility Restructuring Orders. On request of the public utilities commission, the state treasurer shall maintain custody over funds collected by order of the public utilities commission consisting of only that portion of the system benefits charge directly attributable to programs for low income customers as described in RSA 374-F:4, VIII(c). All funds received by the state treasurer pursuant to this section shall be kept separate from any other funds and shall be administered in accordance with terms and conditions established by the public utilities commission. Plans for the administration of such funds shall be approved by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission.

41 Rehiring; Laid-Off State Employees. The provisions of 1990, 261:1, as amended by 1991, 4:10 and 355:103, relative to rehiring of laid-off state employees, shall apply to any person laid-off between July 1, 2001, and June 30, 2003, as a result of any state law, regardless of the funding source for the person's position. The head of each department or agency shall submit the names and classification of individuals laid-off from July 1, 2001, to June 30, 2003, to the director of the division of personnel within 10 days of the layoff.

42 Emergency Medical Transport Services. The department of health and human services shall reimburse municipal and private emergency medical ambulance transport providers in the class 90 account of PAU 05, 01, 07, 06, 03, as inserted by HB 1-A of the 2001 legislative session, for the emergency and non-emergency transportation of New Hampshire Medicaid patients at the same transport and mileage rate as the Federal Health Care Financing Authority pays for the emergency and non-emergency transportation of Medicare patients.

43 Longevity Payment Authorized; Department of Health and Human Services. Notwithstanding any provision of law to the contrary, payment is hereby authorized in the amount of $3,000 for longevity to position 9U201, deputy commissioner, department of health and human services for the years 1994 through 1999. Funding for the longevity payment shall be from appropriations made to the department of health and human services in the 2000-2001 operating budget for positions which are not filled.

44 Commissioner of Health and Human Services; Authority to Establish Positions. For the biennium ending June 30, 2003, the commissioner of health and human services may exercise the authority granted by RSA 126-A:9, II(a) as necessary to support and carry out the purposes of any laws enacted to transfer the youth development center and the youth services center to the department of health and human services and to establish a juvenile justice services unit within the department.

45 Operation of Beach Parking Facilities; Hampton Beach Capital Improvement Fund. Amend RSA 216:3 to read as follows:

216:3 Operation of Beach Parking Facilities.

I. The department of resources and economic development shall operate, maintain, and manage the parking facilities at Hampton Beach, and shall be authorized to charge for the use of the parking facilities by meters or fees, including parking violation fines, whichever is determined most practical.

II. The state treasurer shall establish a special nonlapsing fund, which shall only lapse pursuant to paragraph III, for the revenues from [this source which shall be expended to retire 50] the parking facilities at Hampton Beach. Fifty percent of the payments for principal and interest of bonds and notes that are issued for the project of replacing the steel seawall with a concrete seawall in the Hampton Beach area shall be paid from this fund. If the revenues from the parking facilities at Hampton Beach exceed $1,000,000 for the fiscal year, all revenues in excess of $1,000,000 shall be transferred prior to the close of the fiscal year from this fund to the Hampton Beach capital improvement fund established in paragraph IV.

III. The balance of any funds in this special nonlapsing fund shall be lapsed at the close of each fiscal year to the state park fund.

IV.(a) There is established a nonlapsing revolving fund to be known as the Hampton Beach capital improvement fund in the department of resources and economic development. The revolving fund shall be used for capital improvements for the parking facilities at Hampton Beach.

46 New Paragraphs; Board of Tax and Land Appeals; Authority; Duties. Amend RSA 71-B:5 by inserting after paragraph III the following new paragraphs:

IV. To hear and determine all matters relating to orders for reassessment properly brought pursuant to RSA 71-B:16.

V. To hear and determine petitions filed by the commissioner of revenue administration pursuant to RSA 21-J:11-a, II(b). The board shall give such petitions priority for scheduling hearings and for final rulings. In addition to the standards utilized by the commissioner of revenue administration in the certification of assessments pursuant to RSA 21-J:11-a, the board shall consider the criteria in a RSA 71-B:16-a. The board’s decision on such petitions shall be final, subject to appeal to the supreme court. Any appeal shall be filed with the clerk of the supreme court within 20 days after the date the decision is issued. The supreme court shall give any appeal it hears under this section priority in the court calendar.

47 Appraisal of Taxable Property; How Appraised. RSA 75:1 is repealed and reenacted to read as follows:

75:1 How Appraised. The selectmen shall appraise open space land pursuant to RSA 79-A:5, open space land with conservation restrictions pursuant to RSA 79-B:3, land with discretionary easements pursuant to RSA 79-C:7, residences on commercial or industrial zoned land pursuant to RSA 75:11, earth and excavations pursuant to RSA 72-B, and all other taxable property at its market value. Market value means the property’s full and true value as the same would be appraised in payment of a just debt due from a solvent debtor. The selectmen shall receive and consider all evidence that may be submitted to them relative to the value of property, the value of which cannot be determined by personal examination.

48 Appraisal of Taxable Property; Oath. Amend RSA 75:7 to read as follows:

75:7 Oath. The selectmen and assessors shall take and subscribe upon the copies or original inventories and assessments of both resident and nonresident taxes, furnished by them to the town clerks in their respective towns, to be recorded in the clerk's records, the following oath, which may be subscribed before any justice of the peace or notary public: We, the selectmen and assessors of __________, [do solemnly swear that in making the inventory for the purpose of assessing the foregoing taxes we appraised all taxable property at its full value, and as we would appraise the same in payment of a just debt due from a solvent debtor. So help us God] certify under the penalty of perjury that in making the inventory for the purpose of assessing the foregoing taxes, all taxable property was valued in accordance with RSA 75:8, to the best of our knowledge and belief.

49 Annual Revised Inventory. RSA 75:8 is repealed and reenacted to read as follows:

75:8 Revised Inventory.

I. Annually, and in accordance with state assessing standards, the assessors and selectmen shall adjust assessments to reflect changes so that all assessments are reasonably proportional within that municipality. All adjusted assessments shall be included in the inventory of that municipality and shall be sworn to in accordance with RSA 75:7.

II. Assessors and selectmen shall consider adjusting assessments for any properties that:

(a) They know or believe have had a material physical change;

(b) Changed in ownership;

(c) Have undergone zoning changes;

(d) Have undergone changes to exemptions, credits or abatements;

(e) Have undergone subdivision, boundary line adjustments, or mergers; or

(f) Have undergone other changes affecting value.

50 New Section; Appraisal of Taxable Property; Five-Year Valuation. Amend RSA 75 by inserting after section 8 the following new section:

75:8-a Five-Year Valuation. At least as often as every fifth year, beginning with the first year the commissioner of the department of revenue administration certifies a municipality’s assessments pursuant to RSA 21-J:3, XXVI, the assessors and/or selectmen shall value all real estate within the municipality so that the assessments are valued in accordance with RSA 75:1.

51 New Paragraph; Department of Revenue Administration; Duties of Commissioner. Amend RSA 21-J:3 by inserting after section XXV the following new paragraph:

XXVI. Review each municipality’s assessments once within every 5 years and certify the assessments of the municipality if such assessments are valued in accordance with RSA 75:1. In carrying out the duty to certify the assessments of property, the commissioner shall follow the procedures set forth in RSA 21-J:11-a.

52 New Sections; Department of Revenue Administration. Amend RSA 21-J by inserting after section 11 the following new sections:

21-J:11-a Certification of Assessments.

I. The commissioner shall certify that the assessments of a municipality comply with the provisions of RSA 75:1 when the commissioner determines that:

(a) Level of assessments and uniformity of assessments are within acceptable ranges as prescribed by state assessing standards by considering, where appropriate, an assessment-to-sales-ratio study conducted by the department for the municipality;

(b) Assessment practices substantially comply with applicable statutes and rules;

(c) Exemption, credit, and abatement procedures substantially comply with applicable statutes and rules;

(d) Assessments are based on reasonably accurate data; and

(e) Assessments of various types of properties are reasonably proportional to other types of properties within the municipality.

II. If the commissioner does not certify that the assessments of a municipality comply with RSA 75:1, the commissioner shall order in writing those corrective actions, including the time for completion, deemed necessary to assess the municipality’s property in accordance with RSA 75:1; and:

(a) If the governing body of the municipality agrees with the commissioner’s determination, the municipality shall complete the corrective actions within the time prescribed by the commissioner.

(b) If the governing body of the municipality does not agree with the commissioner’s determination not to certify its assessments, with the corrective actions ordered, or the time allowed for completion, the commissioner shall petition the board of tax and land appeals to order that the municipality’s property is not assessed in accordance with RSA 75:1 and to order such corrective action necessary to ensure that the municipality’s assessment are in accordance with RSA 75:1.

III. The commissioner shall adopt rules under RSA 541-A relative to acceptable ranges of level of assessments and uniformity of assessments, procedures for review of assessment practices, and procedures and forms for the commissioner’s certification of assessments. Rules adopted by the commissioner under this paragraph shall remain effective until the assessing standards board adopts rules under RSA 21-J:14-b, II.

IV. Within 60 days of the certification of a municipality’s assessments, the commissioner shall reimburse the municipality on a per parcel basis to defray assessing expenses associated with certification according to the following formula: $10 per parcel for the first 1,000 parcels, $8 per parcel for the next 5,000 parcels, and $5 per parcel for all remaining parcels.

21-J:11-b Implementation of Certification.

I. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years of April 1, 2002, and shall notify each city, town, and unincorporated place, within 60 days of passage of this act, of the property tax year for which their initial certification review shall occur.

II. The department shall offer training and technical assistance to municipal officials to assist in complying with the provisions of RSA 75:8, RSA 75:8-a, and RSA 21-J:11-a.

III. The commissioner of revenue administration shall report in its annual report, the number of communities assisted and the types of assistance and training provided pursuant to RSA 21-J:10, RSA 21-J:11, and RSA 21-J:11-b, II.

53 Setting of Tax Rates by Commissioner. Amend RSA 21-J:35, I to read as follows:

I. The commissioner of revenue administration shall compute and establish the tax rate of each town, city, or unincorporated place. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not delay or otherwise affect the setting of the tax rate for that municipality.

54 Real Estate. Amend RSA 73:10 to read as follows:

73:10 Real Estate. Real and personal property shall be taxed to the person claiming the same, or to the person who is in the possession and actual occupancy thereof, if such person will consent to be taxed for the same; but such real estate shall be taxed in the town in which it is situate. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not affect the obligation of the taxpayer to pay property taxes otherwise lawfully assessed.

55 Powers of Collector. Amend RSA 80:4 to read as follows:

80:4 Powers of Collector. Every collector, in the collection of taxes committed to him and in the service of his warrant, shall have the powers vested in constables in the service of civil process, which shall continue until all the taxes in his list are collected. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not affect the authority of the tax collector to issue tax bills and to exercise all powers contained in this chapter for the collection of taxes.

56 Petition for Order of Reassessment; SB 193 Provision Amended. Amend RSA 21-J:9-b to read as follows:

21-J:9-b Petition for Order of Reassessment. The commissioner, in petitioning for an order of reassessment pursuant to RSA 21-J:3, XXV, may consider any information that indicates that property in a city, town, or unincorporated place is valued disproportionately to other property within that municipality in determining whether to petition the board of tax and land appeals to issue an order for reassessment. Additionally, the commissioner shall petition the board of tax and land appeals to issue an order for reassessment of property if the following criteria are met:

I. The commissioner’s most recent annual sales-assessment ratio study indicates that the coefficient of dispersion exceeds 20 employing a 95-percent level of confidence, provided however that if the sample size for a sales-assessment ratio study is less than 30, the commissioner may use a level of confidence as low as 70 percent;

II. The municipality has not [conducted a full revaluation within 6 years] complied with the provisions of RSA 75:8-a; and

[III. A municipality has not contracted for a full revaluation of the property within such municipality to be effective no later than the tax year following such determination.]

57 Certification Required; SB 193 Provision Amended. Amend RSA 21-J:14-f, I to read as follows:

I. Every person, whether working individually, for a firm or corporation, or as a municipal [or department of revenue administration] employee, making appraisals of a municipality for tax assessment purposes, except elected officials making appraisals pursuant to RSA 75:1, shall be certified by the department. Department of revenue employees shall be certified at the level appropriate to their duties. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to qualifications for certification, standards for continuing education, and standards for revocation or suspension of certification. Rules adopted by the commissioner under this paragraph shall remain effective until the assessing standards board adopts rules under RSA 21-J:14-b, I(c).

58 Property Taxes; What Taxes Assessed; Expenses of Reassessment; SB 193 Provision Amended. Amend RSA 76:5 to read as follows:

76:5 What Taxes Assessed. The selectmen shall seasonably assess all state and county taxes for which they have the warrants of the commissioner of revenue administration and county treasurers respectively; all taxes duly voted in their towns; and all school and village district taxes authorized by law or by vote of any school or village district duly certified to them; and all sums required to be assessed by RSA 33 and RSA 21-J:9-c. Any decision by the commissioner not to certify the assessments of a municipality pursuant to RSA 21-J:11-a shall not affect the authority of the selectmen to assess taxes.

59 Initial Assessment Review Schedule. The commissioner of revenue administration shall adopt a schedule so that each city, town, and unincorporated place has its assessments reviewed within 5 years and shall notify each municipality, within 60 days of passage of this act, of the property tax year for which their initial certification review shall occur. The department shall offer training and technical assistance to municipal officials to assist in complying with the provisions of RSA 21-J:11-a, as inserted by this act.

60 Contingency. If SB 193 of the 2001 legislative session becomes law, then section 56 of this act shall take effect at 12:01 a.m. on the effective date of section 17 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 57 of this act shall take effect at 12:01 on the effective date of section 2 of SB 193. If SB 193 of the 2001 legislative session becomes law, then section 58 of this act shall take effect at 12:01 a.m. on the effective date of section 18 of SB 193. If SB 193 does not become law, then sections 56-58 of this act shall not take effect.

61 Purpose. Since the agricultural fairs of New Hampshire contribute greatly to the economic, cultural, and social well-being of the state, it is important that the state assist the fairs to assure their continued viability.

62 Appropriation. The sum of $1 is hereby appropriated to the department of agriculture, markets, and food for each year of the biennium ending June 30, 2003, for purposes of making distributions to agricultural fairs as provided in RSA 425:19-a – 19-f. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

63 Distribution Formula. The commissioner of agriculture, markets, and food shall distribute sums appropriated under section 62 of this act to agricultural fairs qualified under RSA 425:19-b according to the following formula: To each fair for capital improvements, $10,000; to each fair for marketing and promotional activities, $8,000; and to each fair a pro rata share based upon premiums paid and qualified under RSA 425:19-b of the remaining sums appropriated under section 62 of this act.

64 Statement of Purpose. The general court recognizes that a small number of individuals with complex diagnostic presentations such as individuals who have significant cognitive limitations as well as affective or thought disorders, severe emotional disturbances and significant functional limitations engage in behavior that potentially endangers their communities. Intervention, treatment, and supervision are effective means of assisting such individuals while providing for the safety of the public. Extended periods of treatment may be required in order for such individuals to benefit from therapeutic programs due to their learning difficulties. The general court intends to provide these individuals with appropriate treatment so that they may gain the skills needed to live safely in a community setting.

65 Definition of Mental Retardation Clarified. Amend RSA 171-B:2, IV to read as follows:

IV. The person has mental retardation, as defined in the most current edition of the Diagnostic and Statistical Manual of Mental Disorders published by the American Psychiatric Association; and

66 New Subparagraph; Responsibility of Guardian. Amend RSA 464-A:25, I by inserting after subparagraph (g) the following new subparagraph:

(h) The guardian of any ward who has a history of engaging in behavior which substantially endangers others shall consider the security and protection of the community while ensuring that the ward receives appropriate care, treatment, and supervision.

67 Commission Established. There is established a commission to review and approve proposed locations for the provision of residential treatment to individuals with complex and significant disabilities who have engaged in behavior which endangers the community and who require intensive therapeutic interventions and close supervision.

68 Membership and Compensation.

I. The members of the commission shall be as follows:

(a) One member of the senate, appointed by the president of the senate.

(b) One member of the house of representatives, appointed by the speaker

of the house.

(c) The attorney general.

(d) Two public members, appointed by the governor.

II. The legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.

69 Duties.

I. The commission shall receive recommendations from the department of health and human services of proposed program sites. The commission shall review the programs, services, and security provisions for each prospective program site, shall consult with representatives of the community in which a proposed program site is located, and shall give due consideration to local concerns. The commission shall conduct a public hearing in those communities where such a proposed site would be located. The department of health and human services shall make a presentation at each public hearing regarding the proposed program, including the number of individuals to be served and the staffing and security provisions incorporated into the proposed program.

II. Following consideration of the public input and information provided by the department of health and human services about the proposed programs, the commission shall approve at least 5 sites equitably distributed across the state to meet the needs of the state’s population in rural as well as densely populated communities. A site shall be approved only if it is:

(a) Out of visual range of any existing child care programs, playgrounds and other locations where children gather;

(b) Within a 30 minute drive of a general hospital; and

(c) In reasonable proximity of the community’s emergency services such as police, fire, and medical response.

III. Following approval by the commission, or after 4 months from the submission of a proposed site by the department if the commission fails to approve or deny a proposed site, the department shall be authorized to establish a program at the proposed site, provided, that the program conforms to local building and fire codes applicable to single family residences.

70 Chairperson; Support.

I. The chairperson of the commission shall be the attorney general. The first meeting of the commission shall be called by the attorney general. The first meeting shall be held within 45 days of the effective date of this section.

II. The department of health and human services shall provide any administrative support the commission deems necessary.

71 Repeal. Sections 67-70, relative to a commission to review certain proposed sites, is repealed.

72 New Chapter; Specialized Treatment Program. Amend RSA by inserting after chapter 135-D the following new chapter:

CHAPTER 135-E

Specialized Treatment Program

135-E:1 Definitions. In this chapter:

I. "Commissioner" means the commissioner of the department of health and human services.

II. "Department" means the department of health and human services.

135-E:2 Specialized Treatment Program.

I. The department shall establish, subject to available appropriations, a specialized therapeutic program including secure residential care and community-based after-care treatment which is designed to meet the needs of individuals with significant cognitive limitations as well as affective or thought disorders, severe emotional disturbances, and significant functional limitations who engage in behavior that potentially endangers their community. Such programs shall be utilized when less restrictive alternatives do not provide adequate safety and security to the community.

II. One component of the program shall be designed specifically to meet the needs of young adults with serious emotional disturbance or significant learning disabilities who have been in placement through the department under RSA 169-B or RSA 169-C and who continue to need intensive treatment in order to receive the support and supervision they require until they achieve the full benefit of the treatment that has been initiated during their minority. A young adult who meets admission criteria for the program shall be admitted on a voluntary basis, or by consent of his or her guardian.

III. The department may, if necessary, request the appointment of a guardian as provided in RSA 464-A for an individual who may be legally incapacitated and who is determined to need a specialized treatment program established pursuant to this chapter.

IV. Individuals receiving treatment from a specialized treatment program established pursuant to this chapter shall have all the rights guaranteed by RSA 171-A to persons with developmental disabilities, except to the extent necessary for safety or security.

V. A comprehensive clinical assessment shall occur prior to any admission, discharge, or transfer from the program.

135-E:3 Rulemaking. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:

I. Admission and discharge criteria for the program.

II. Program requirements.

III. The rights of individuals receiving treatment.

IV. Periodic review of each individual’s treatment to determine if the individual is served in the least restrictive setting consistent with the safety and security of the community.

V. Quality assurance processes and criteria for the program.

VI. Any other matter necessary to the administration of this chapter.

73 Rights Guaranteed. Amend RSA 171-A:29 to read as follows:

171-A:29 Rights Guaranteed. All rights guaranteed by RSA 171-A to persons with developmental disabilities shall be retained by persons involuntarily admitted under RSA 171-B except [where safety or security mandates restriction of such rights] to the extent necessary for safety or security. Any restriction of rights under this section may be appealed to the commissioner pursuant to rules adopted by the commissioner under RSA 171-A:3.

74 Order of the Court. Amend RSA 171-B:12 to read as follows:

171-B:12 Order of Court. If, after the hearing, the court finds by clear and convincing evidence that the person meets the standard set forth in RSA 171-B:2, the court shall order the person to submit to the least restrictive alternative of the following alternative consistent with the security and protection to the public:

I. Treatment and services in a receiving facility within the state developmental services delivery system or the residential settings specified in RSA 135-E:2;

II. Treatment and services within the state developmental services delivery system pursuant to RSA 171-A:4 other than in-patient treatment; or

III. Treatment and services in the secure psychiatric unit if the court determines that the programs and placements enumerated in paragraph I or II do not provide sufficient security and protection to the public.

75 Appropriation. The sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2002 and the sum of $1 for operations and administration and the sum of $1 for capital expenditures for the fiscal year ending June 30, 2003 are hereby appropriated to the department of health and human services for the purposes of sections 64-74. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

77 Applicability. Section 76 of this act shall apply only to estates established as the result of deaths occurring on or after July 1, 2001.

78 Lease Agreement Required; Pease Development Authority; Department of Regional Community-Technical Colleges. The department of regional community-technical colleges and Pease development authority shall enter into a lease agreement in which the department shall occupy the first floor, consisting of 71,243 square feet, of 320 Corporate Drive in Portsmouth. In exchange, the state shall reduce by $1,068,644 per year, starting with the commencement of the lease on July 1, 2001, Pease development authority’s debt owed to the state relative to start-up funding costs under RSA 12-G:27-b through 12-G:27-d; 1991, 355:110, as amended by 1992, 260:11; 1992, 260:12, as amended by 1993, 358:3; 1994, 415:1; and 1995, 307:10. The lease term shall be 2 years or until such time as the debt owed to the state relative to the authority’s start-up funding costs has been exhausted. The lease may be extended subject to the approval of the capital budget overview committee and the governor and council.

79 Treasury Department. Amend PAU 01, 08, 04 as follows:

FY 2002 FY 2003

Strike out

43 DEBT SERVICE (TREASURY)* F 68,855,505 80,983,886

Insert in place thereof

43 DEBT SERVICE (TREASURY)* F 71,855,505 80,983,886

Strike out

General Fund 142,360,353 163,895,853

Insert in place thereof

General Fund 145,360,353 163,895,853

80 Department of Resources and Economic Development. Amend section 1 of HB 25-FN-A of the 2001 legislative session by replacing paragraph XI, D and the total state appropriation paragraph XI with the following:

D. Cannon Mt. Aerial Tram-Upgrade Drive & Control Sys. 995,000

Less Park Fund -995,000

Net state appropriation subparagraph D 0

Total state appropriation paragraph XI $982,200

The project for which sums are appropriated in subparagraph XI, D for Cannon Mountain aerial tram, upgrade drive and control system, may be done on a force account basis by the department of resources and economic development as provided in RSA 228:4, I(c), notwithstanding the dollar limit for such projects provided in RSA 228:4, I(c).

81 Securities; Miscellaneous Provisions. Amend RSA 421-B:31 to read as follows:

I. Initial fees and fees for amendments shall be as follows:

(a) Broker-dealer's and investment adviser's fees

(1) Broker-dealer's and investment adviser's

initial license fee $ [200] 400

(2) Non-refundable broker-dealer's and

investment adviser's application fee $ [50] 100

(3) Amended dealer's license fee $ [100] 200

(4) Non-refundable fee for a federal covered

adviser's initial notice filing $ [250] 500

(5) Notice filing amendment fee for a name

change of a federal covered adviser $ [100] 200

(b) Agent's fees.

(1) Agent's initial license fee $ [100] 200

(2) Non-refundable agent's license

application fee $ [30] 60

(3) Amended agent's license fee $ [25] 50

(c) Issuer-dealer's fees.

(1) Issuer-dealer agent's initial license fee $ [50] 100

(2) Non-refundable issuer-dealer agent's

application fee $ [25] 50

(3) Issuer-dealer initial license fee $ [50] 100

(d) Non-refundable registration fee for offers and

sales of each class of open end mutual funds

required to register under RSA 421-B:11, I-b. $[1,000] 2,000

(e) Non-refundable examination fee prior to offers

or sales of securities under RSA 421-B:17, II(h) $ [ 300] 600

(f) Registration fee prior to offers or sales of [2/10] 4/10 of one percent

securities in this state of the offering value of the

issue provided said fee shall

(g) Fee prior to offers and sales of securities in

initial public offerings in this state under

RSA 421-B:17, I(f)(1)(i) $ [1,000] 2,000

(h) Non-refundable fee prior to offers or sales of:

(1) Securities under RSA 421-B:17, II(r),

(2) Covered securities of other investment

companies under section 18(b)(2) of the

Securities Act of 1933,

(3) Non-issuer transactions under section

18(b)(4)(A) of the Securities Act of

1933-a one-time filing fee, and

(4) Initial and annual renewal notice filing

fee for sales of covered securities

under Section 18(b)(4)(D) of the

Securities Act of 1933. $ [500] 1,000

(i) A copying and printing charge may be assessed

per page for each document.

(j) Non-refundable initial notice filing fee prior

to offers or sales of each class of an open

end mutual fund under section 18(b)(2) of the

Securities Act of 1933. $ [1,000] 2,000

(k) Initial notice filing fee prior to offers or

sales of covered securities under sections

18(b)(4)(C) and 18(b)(3) of the Securities Act

of 1933.

[2/10] 4/10 of one percent of

the offering value of the issue,

provided said fee shall not be

more than $[1,050] 2,100, plus

a [$200] 400 non-refundable

initial notice fee.

II. Renewal fees shall be as follows:

(a) Broker-dealer's and investment adviser's

license renewal fee $ [200] 400

(b) Annual notice filing fee for a federal covered

adviser $ [200] 400

(c) Agent's license renewal fee $ [100] 200

(d) Issuer-dealer license renewal fee $ [50] 100

(e) Issuer-dealer agent's license renewal fee $ [50] 100

(f) Annual notice filing fee for offers or sales

of covered securities under sections

18(b)(4)(C) and 18(b)(3) of the Securities

Act of 1933.

[2/10] 4/10 of one percent of

the offering value of the issue,

provided said fee shall not be

more than $[1,050] 2,100.

(g) Annual non-refundable notice filing fee for

offers and sales of each class of an issuer

of open end mutual funds which are covered

securities under section 18(b)(2) of the

Securities Act of 1933, due on or before May

1 of each year. $ [1,000] 2,000

(h) Annual non-refundable registration fee

each class of an issuer of open end mutual

funds, due on or before May 1 of each year,

if required to register under RSA 421-B:11, I-b for $ [1,000] 2,000

(i) Annual registration fee for securities offered

in this state, due one year from the effective

date of registration, and each year thereafter:

[2/10] 4/10 of one percent

of the offering value of the

issue, provided said fee

shall not be more than

$[1,050] 2,100.

III. In addition to any other penalties, provisions, or fees prescribed under this chapter, a late filing fee of [1/10] 2/10 of one percent of the offering value of (1) a registered securities issue, or (2) an offering of federal covered securities, provided said fee shall not be more than $[525] 1,050, shall be imposed if:

(b) Securities sold in this state are more than registered on the effective application filed with the secretary of state, where the maximum registration fee has not been paid; or

(c) The registration application is amended to increase the amount registered in this state, where the maximum registration fee has not been paid, subsequent to the effectiveness of the registration in this state; or

(d) Federal covered securities sold in this state are more than described in the notice filing made, where the maximum notice filing fee or the total amount of a flat fee has not been paid; or

(e) The notice filing for federal covered securities sold in this state is amended to increase the amount to be sold, subsequent to the date the filing was made in this state.

82 Effective Date.

I. Sections 8, 9, 36, 40, 46-55 and 59 of this act shall take effect 60 days after its passage.

II. Sections 21, 27, 28, 31-35, 43, and 60 of this act shall take effect upon its passage.

III. Sections 56-58 of this act shall take effect as provided in section 60.

IV. Section 15 of this act shall take effect June 30, 2001.

V. Section 10 of this act shall take effect January 1, 2002.

VI. Section 71 of this act shall take effect July 1, 2004.

VII. The remainder of this act shall take effect July 1, 2001.

2001-1675s

AMENDED ANALYSIS

This bill:

I. Extends the temporary rate of the communications services tax.

II. Establishes a travel and tourism development fund.

III. Provides for the costs of administration of the retirement system to be a charge upon retirement system funds.

IV. Provides for the method of funding payments for certain group I members of the New Hampshire retirement system.

V. Establishes an administrative fund for the land and community heritage investment authority and adds certain powers and duties of the authority.

VI. Provides that the initial funding mechanism and appropriation for the telecommunications planning and development initiative shall not lapse until June 30, 2003.

VII. Permits the commissioner of the department of health and human services to fill authorized unfunded positions.

VIII. Requires that $1,500,000 from the tobacco use prevention fund lapse to the general fund.

IX. Increases the rate of the business enterprise tax from ½ of one percent to one percent of the taxable enterprise value tax base and provides that all revenue received from the business enterprise tax shall be deposited in the education trust fund.

X. Establishes a committee to study the economic impact on New Hampshire’s economy of raising the business enterprise tax rate from ½ of one percent to one percent.

XI. Provides for an amnesty period on payment of penalties and interest on unpaid taxes owed to the state.

XII. Repeals the legacies and succession tax.

XIII. Establishes the division of community services within the department of revenue administration and enables certain purchases and positions relating to assessing enforcement.

XIV. Provides specific time lines and abatement and appeal procedures for betterment assessments.

XV. Sets forth a formula for distributing new kindergarten adequacy payments to pupils enrolled in new public kindergarten programs or an approved alternative kindergarten program.

XVI. Establishes a committee to study the development of a new budget system; extends the lapse date of an appropriation to the department of administrative services; and makes the appropriation available to the study committee.

XVII. Suspends the provisions of law relating to the revenue stabilization account for the biennium ending June 30, 2001, and provides for a transfer of funds from the general fund operating surplus in the event of an education trust fund budget deficit at the close of the fiscal biennium ending June 30, 2001.

XVIII. Changes the date monthly payments are due from the counties to the state for certain services from 30 days to 45 days of notice such payments are due.

XIX. Enables additional revenues to be made available for certain health and human services programs.

XX. Makes an appropriation to the postsecondary education commission for administration of the granite state scholars program.

XXI. Requires approval by the fiscal committee of the general court and the governor and council prior to submission to the public utilities commission of plans for the administration of system benefits charge funds which are in the custody of the treasurer pursuant to a request of the public utilities commission.

XXII. Grants laid-off state employees certain rights with regard to rehiring.

XXIII. Requires the department of health and human services to reimburse municipal and private emergency medical ambulance transport providers for transporting medicaid patients at the same transport and mileage rate as the federal Health Care Financing Authority pays for transportation of Medicare patients.

XXIV. Authorizes a longevity payment for the deputy commissioner of the department of health and human services.

XXV. Authorizes the commissioner of the department of health and human services to establish certain unclassified positions as necessary for the biennium ending June 30, 2003.

XXVI. Establishes a revolving fund to be used for capital improvements for the parking facilities at Hampton Beach.

XXVII. Requires valuations of taxable property every 5 years, and certification of municipal assessments by the commissioner of revenue administration of compliance with state assessing standards.

XXVIII. Makes an appropriation to the department of agriculture, markets, and food for the purpose of distribution to agricultural fairs.

XXIX. Clarifies the definition of mental retardation for the purposes of involuntary admission; establishes a commission to review possible sites for the provision of specialized treatment for certain individuals; requires the department of health and human services to establish the specialized treatment program, subject to available appropriations; and makes an appropriation for this purpose.

XXX. Requires the department of regional community-technical colleges and Pease development authority to enter into a lease agreement and provides for reductions in Pease development authority’s debt to the state as payment for the premises.

XXXI. Increase securities fees.

2001-1562-EBA

05/09

Enrolled Bill Amendment to HCR 5

The Committee on Enrolled Bills to which was referred HCR 5

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

This enrolled bill amendment makes a grammatical change to the resolution.

Amend the resolution by replacing line 8 with the following:

New Hampshire to develop new capacity for municipal solid waste disposal; and

Senator Pignatelli moved adoption.

2001-1645-EBA

03/10

Enrolled Bill Amendment to HB 753

The Committee on Enrolled Bills to which was referred HB 753

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

This enrolled bill amendment corrects a reference in the bill.

Amend RSA 421-B:6, I-a as inserted by section 1 of the bill by replacing line 2 with the following:

Securities Act of 1933 that requires only a notice filing in this state pursuant to RSA 421-B:11, I-a(e),

Senator Pignatelli moved adoption.

2001-1604-EBA

05/09

Enrolled Bill Amendment to HB 740

The Committee on Enrolled Bills to which was referred HB 740

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

This enrolled bill amendment makes grammatical corrections to the bill.

Amend paragraph VII of section 1 of the bill by replacing line 4 with the following:

for such costs; and

Amend RSA 162-F:19, II as inserted by section 8 of the bill by replacing line 3 with the following:

for decommissioning, or the demolition and removal of facilities constructed as part of any uncompleted

Senator Pignatelli moved adoption.

2001-1547-EBA

04/10

Enrolled Bill Amendment to HB 302-FN

The Committee on Enrolled Bills to which was referred HB 302-FN

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

This enrolled bill amendment makes a grammatical correction in section 2 of the bill.

Amend line 7 of section 2 of the bill by replacing it with the following:

annuity payments made to [him] the member during [his] the member’s lifetime shall be paid to the beneficiaries

Senator Pignatelli moved adoption.

2001-1581-EBA

08/09

Enrolled Bill Amendment to HB 181

The Committee on Enrolled Bills to which was referred HB 181

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

This enrolled bill amendment corrects punctuation.

Amend RSA 100-A:3, III-b as inserted by section 1 of the bill by replacing line 3 with the following:

least [10] 5 years and who becomes a law enforcement training specialist or who has been a group II member for

Senator Pignatelli moved adoption.

2001-1600-EBA

05/10

Enrolled Bill Amendment to HB 573

The Committee on Enrolled Bills to which was referred HB 573

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

This enrolled bill amendment makes a technical and grammatical correction to the bill.

Amend RSA 135:21-b as inserted by section 1 of the bill by replacing line 2 with the following:

health advanced registered nurse practitioner, or a person acting under [his] such physician’s

Amend RSA 135-C:2, II-a as inserted by section 2 of the bill by replacing line 4 with the following:

individuals who have mental illness, as defined in paragraph X of this section, and who meets any

Senator Pignatelli moved adoption.

2001-1650-EBA

03/01

Enrolled Bill Amendment to HB 183-FN

The Committee on Enrolled Bills to which was referred HB 183-FN

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

This enrolled bill amendment revises the text of the bill to reflect which matters are added to and removed from current law by the bill.

Amend 2000, 154:1 as inserted by section 1 of the bill by replacing it with the following:

154:1 New Hampshire Retirement System; County Corrections Personnel; Eligibility for Purchase of Prior Group I Service as Group II Service. At the time any county elects to transfer the corrections officer personnel employed at its correctional facilities from group I to group II retirement system service under the provisions of RSA 100-A:20, III, any corrections officer, who has prior eligible group I service as a corrections officer in a facility of the county in question, or who has prior group I eligible service as a corrections officer in another county corrections facility in the state may purchase such service as group II service notwithstanding any provisions of RSA 100-A:20, III to the contrary. Provided, however, that the period of the service must have been performed between the dates of July 24, 1987 and the date of the transfer of the corrections positions in the respective counties to group II. A one-time cost of obtaining such prior service credit, determined by the actuarial accrued liability methodology, shall be the responsibility of the member requesting the calculation. An eligible member shall notify the board of trustees of the member’s desire to purchase such time and shall purchase such time [within 5 years of the effective date of this act] prior to July 1, 2006.

Senator Pignatelli moved adoption.

2001-1599-EBA

05/10

Enrolled Bill Amendment to HB 186-FN-A

The Committee on Enrolled Bills to which was referred HB 186-FN-A

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

This enrolled bill amendment inserts a contingency.

Amend the bill by inserting after section 2 the following and renumbering the original section 3 to read as 4:

3 Authorization for Contingent Renumbering. If any other act of the 2001 regular session of the general court which contains an amendment to RSA 6:12, I which inserts any new subparagraph into paragraph I of such section becomes law, the director of legislative services is authorized to make any technical changes to the numbering in any RSA sections inserted by this or any other act as necessary to conform said sections to proper RSA format. The authority granted under this section shall not include the power to make any substantive changes and shall expire upon printing of the 2001 session laws.

Senator Pignatelli moved adoption.

2001-1602-EBA

05/10

Enrolled Bill Amendment to HB 579

The Committee on Enrolled Bills to which was referred HB 579

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

The enrolled bill amendment modifies RSA 655:42, III and inserts a contingency to avoid conflict with HB 677 of the 2001 legislative session.

This amendment also modifies RSA 655:40 and RSA 655:40-a and inserts a contingency to avoid conflict with HB 224 of the 2001 legislative session.

Amend the bill by replacing all after section 2 with the following:

3 Nomination Papers; Number; HB 677 Amendment. Amend RSA 655:42, III to read as follows:

III. It shall require the names of registered voters equaling 3 percent of the total votes cast at the previous state general election to nominate by nomination papers a political [party] organization.

4 Contingency. If HB 677 of the 2001 regular session becomes law, section 3 of this act shall take effect at 12:01 a.m. on the effective date of HB 677 and section 2 of this act shall not take effect. If HB 677 of the 2001 regular session does not become law, section 2 of this act shall take effect 60 days after its passage and section 3 of this act shall not take effect.

5 Nomination by Nomination Papers; "Party" Changed to "Organization"; HB 224 Amendment. Amend RSA 655:40-40-b to read as follows:

655:40 General Provisions. As an alternative to nomination by party primary, a candidate may have his or her name placed on the ballot for the state general election by submitting the requisite number of nomination papers. Such papers shall contain the name and domicile of the candidate, the office for which the candidate is nominated, and the political [party] organization or principles the candidate represents. Nomination papers shall be signed by such persons only as are qualified to vote at the state general election. No voter shall sign more than one nomination paper for each office to be voted for, and no nomination paper shall contain the names of more candidates than there are offices to be filled. Each voter shall sign an individual nomination paper.

655:40-a Nomination of [Party] Organization. A political [party] organization may have its name placed on the ballot for the state general election by submitting the requisite number of nomination papers, in the form prescribed by the secretary of state, pursuant to RSA 655:42, III. Such papers shall contain the name of the political [party] organization and shall be signed by such persons only as are registered to vote at the state general election. No voter shall sign more than one nomination paper which allows a political [party] organization access to the state general election ballot.

655:40-b Filing Names of Candidates. The names of the candidates to be listed on the state general election ballot under the political [party] organization nominated pursuant to RSA 655:40-a shall be submitted to the secretary of state no later than 5:00 p.m. on the Monday immediately following the primary. When the list of candidates is filed, it shall be accompanied by a declaration of candidacy signed by each of the candidates. The declaration of candidacy shall be in the form provided by RSA 655:17 with the understanding that, where the form says primary election, it shall be construed to mean general election.

6 Contingency. If HB 224 of the 2001 regular session becomes law, section 5 of this act shall take effect at 12:01 a.m. on the effective date of HB 224 and section 1 of this act shall not take effect. If HB 224 of the 2001 regular session does not become law, section 1 of this act shall take effect 60 days after its passage and section 5 of this act shall not take effect.

7 Effective Date.

I. Sections 2 and 3 of this act shall take effect as provided in section 4 of this act.

II. Sections 1 and 5 of this act shall take effect as provided in section 6 of this act.

III. The remainder of this act shall take effect 60 days after its passage.

Senator Pignatelli moved adoption.

2001-1656-EBA

03/10

Enrolled Bill Amendment to HB 471-FN

The Committee on Enrolled Bills to which was referred HB 471-FN

Having considered the same, report the same with the following amendment, and the recommendation that the bill as amended ought to pass.

FOR THE COMMITTEE

This enrolled bill amendment makes a typographical correction.

Amend RSA 214:9, V as inserted by section 6 of the bill by replacing line 2 with the following:

and coyote by the use of traps when not accompanied by a licensed trapper 18 years of age or

Senator Pignatelli moved adoption.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SCR 2, calling on the President and the Congress to fully fund the federal government’s share of the average per pupil expenditure in public elementary and secondary schools in the United States under the Individuals with Disabilities Education Act.

SCR 2, calling on the President and the Congress to fully fund the federal government’s share of the average per pupil expenditure in public elementary and secondary schools in the United States under the Individuals with Disabilities Education Act.

Senator O’Hearn moved to concur.

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 1-A, making appropriations for the expenses of certain departments of the state for fiscal years ending June 30, 2002, and June 30, 2003.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 1-A, making appropriations for the expenses of certain departments of the state for fiscal years ending June 30, 2002, and June 30, 2003.

Senator Barnes moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 21, establishing a commission to develop recommendations for legislation to reduce regulatory barriers to the creation of affordable housing.

SB 21, establishing a commission to develop recommendations for legislation to reduce regulatory barriers to the creation of affordable housing.

Senator Prescott moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 41, relative to technical corrections for life, accident and health insurance.

SB 41, relative to technical corrections for life, accident and health insurance.

Senator Burns moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 48, relative to the rental of shared living facilities.

SB 48, relative to the rental of shared living facilities.

Senator Prescott moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 51, relative to financial holding companies; cash dispensing machines; the participation in meetings by out-of-state, nondepository trust company directors; and a clarification of the status of student loans.

SB 51, relative to financial holding companies; cash dispensing machines; the participation in meetings by out-of-state, nondepository trust company directors; and a clarification of the status of student loans.

Senator Larsen moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 53, relative to attorneys’ fees in certain circumstances under the workers’ compensation law.

SB 53, relative to attorneys’ fees in certain circumstances under the workers’ compensation law.

Senator Burns moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 69-FN, relative to a New Hampshire Legal Assistance office in Nashua and making an appropriation therefor.

SB 69-FN, relative to a New Hampshire Legal Assistance office in Nashua and making an appropriation therefor.

Senator Gordon moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 95, relative to campaign contribution limits.

SB 95, relative to campaign contribution limits.

Senator Roberge moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 99, relative to the exemption from the community benefits law for charitable trusts.

SB 99, relative to the exemption from the community benefits law for charitable trusts.

Senator Prescott moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 103, changing the qualification requirements for charitable organizations that conduct bingo or lucky 7.

SB 103, changing the qualification requirements for charitable organizations that conduct bingo or lucky 7.

Senator D’Allesandro moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 109, implementing certain federal regulations relative to setting minimum requirements for employee benefit plan procedures pertaining to the filing of benefit claims, notification of benefit determinations, and appeal of adverse benefit determinations.

SB 109, implementing certain federal regulations relative to setting minimum requirements for employee benefit plan procedures pertaining to the filing of benefit claims, notification of benefit determinations, and appeal of adverse benefit determinations.

Senator Burns moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 111-FN, extending the term for the payment of group health insurance premiums for certain retired members of the retirement system.

SB 111-FN, extending the term for the payment of group health insurance premiums for certain retired members of the retirement system.

Senator Burns moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 131, relative to the retention and disposal of certain financial disclosure forms.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 131, relative to the retention and disposal of certain financial disclosure forms.

Senator Roberge moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 132, relative to the damage or destruction of an emergency vehicle or emergency services equipment.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 132, relative to the damage or destruction of an emergency vehicle or emergency services equipment.

Senator Gordon moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 139, relative to uniform electronic transactions.

SB 139, relative to uniform electronic transactions.

Senator Flanders moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 148, relative to certain penalties for violations of the youth tobacco laws.

SB 148, relative to certain penalties for violations of the youth tobacco laws.

Senator Gordon moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 149-FN, permitting persons involved in motor vehicle accidents and certain medical researchers access to motor vehicle records.

SB 149-FN, permitting persons involved in motor vehicle accidents and certain medical researchers access to motor vehicle records.

Senator Eaton moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 157, relative to state government information dissemination and access.

SB 157, relative to state government information dissemination and access.

Senator Flanders moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 164, establishing a comprehensive statewide accountability system concerning an adequate education.

SB 164, establishing a comprehensive statewide accountability system concerning an adequate education.

Senator O’Hearn moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 168-FN, relative to education property tax hardship relief.

SB 168-FN, relative to education property tax hardship relief.

Senator Roberge moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 170, making certain changes to the excavation tax and excavation activity tax.

SB 170, making certain changes to the excavation tax and excavation activity tax.

Senator D’Allesandro moved to concur.

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 170, repealing the legacies and succession tax.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 170, repealing the legacies and succession tax.

Senator D’Allesandro moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 176-FN, establishing an equipment depository and disabled person's employment fund in the department of administrative services.

SB 176-FN, establishing an equipment depository and disabled person's employment fund in the department of administrative services.

Senator Wheeler moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 184, relative to review of fees for the removal and impoundment of motor vehicles.

SB 184, relative to review of fees for the removal and impoundment of motor vehicles.

Senator Eaton moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 192-FN, relative to the issuance of high/medium voltage licenses by the electricians’ board.

SB 192-FN, relative to the issuance of high/medium voltage licenses by the electricians’ board.

Senator Prescott moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 193-FN, relative to changes in the property tax system and making an appropriation therefor.

SB 193-FN, relative to changes in the property tax system and making an appropriation therefor.

Senator D’Allesandro moved to concur.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bill, with amendment, in the passage of which amendment the House asks the concurrence of the Senate:

SB 197, restructuring the judicial conduct committee as an independent judicial conduct commission and making an appropriation therefor.

SB 197, restructuring the judicial conduct committee as an independent judicial conduct commission and making an appropriation therefor.

Senator Gordon moved to nonconcur and requests a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference.

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 259, relative to holding sessions for correction of checklists.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 259, relative to holding sessions for correction of checklists.

Senator Roberge moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 279, relative to the payment of certain unfunded accrued liability of the retirement system and making an appropriation therefor.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 279, relative to the payment of certain unfunded accrued liability of the retirement system and making an appropriation therefor.

Senator Prescott moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 320-FN, relative to leasing certain portions of railroad properties and relative to the definition and taxation of amusement railroads.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 320-FN, relative to leasing certain portions of railroad properties and relative to the definition and taxation of amusement railroads.

Senator Eaton moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 328-FN, relative to fees of sheriffs and deputy sheriffs.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 328-FN, relative to fees of sheriffs and deputy sheriffs.

Senator Gordon moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 337-FN, relative to the administration of the public utilities commission and establishing the position of executive director of the public utilities commission.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 337-FN, relative to the administration of the public utilities commission and establishing the position of executive director of the public utilities commission.

Senator Prescott moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 351, requiring the state to fully fund school building aid payments for fiscal year 2001 and making an appropriation therefor.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 351, requiring the state to fully fund school building aid payments for fiscal year 2001 and making an appropriation therefor.

Senator Barnes moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 354-FN, extending the kindergarten construction program.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 354-FN, extending the kindergarten construction program.

Senator O’Hearn moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 373, relative to surety bonds for detective agencies and security services.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 373, relative to surety bonds for detective agencies and security services.

Senator Prescott moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 405, establishing a committee to study the creation of an at-home infant child care program in New Hampshire.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 405, establishing a committee to study the creation of an at-home infant child care program in New Hampshire.

Senator Wheeler moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 426, relative to the voluntary scrapie flock certification program.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 426, relative to the voluntary scrapie flock certification program.

Senator Disnard moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 450, relative to certain work product under the right-to-know law.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 450, relative to certain work product under the right-to-know law.

Senator Prescott moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 451, establishing a commission to study the impact of pay and health care benefits for child care workers on the quality of care and education for children by considering and exploring funding methods for accomplishing any recommendations.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 451, establishing a commission to study the impact of pay and health care benefits for child care workers on the quality of care and education for children by considering and exploring funding methods for accomplishing any recommendations.

Senator Wheeler moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 603, providing the commissioner of administrative services and option to self-fund the state employee health plan and requiring a reserve fund therefor.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 603, providing the commissioner of administrative services and option to self-fund the state employee health plan and requiring a reserve fund therefor.

Senator Burns moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 643, extending the moratorium on new nursing home beds.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 643, extending the moratorium on new nursing home beds.

Senator Wheeler moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 649-FN, relative to compensation for time lost by state employees injured in the line of duty.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 649-FN, relative to compensation for time lost by state employees injured in the line of duty.

Senator Prescott moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 702, relative to the duties of the committee to study the consumer protection effort in New Hampshire.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 702, relative to the duties of the committee to study the consumer protection effort in New Hampshire.

Senator Prescott moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 717, establishing a committee to make recommendations on policy concerning state-operated trails for all terrain vehicles and trail bikes and relative to increasing the nonresident OHRV registration fees for snow traveling vehicles.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 717, establishing a committee to make recommendations on policy concerning state-operated trails for all terrain vehicles and trail bikes and relative to increasing the nonresident OHRV registration fees for snow traveling vehicles.

Senator Eaton moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives refuses to concur with the Senate in the adoption of the amendment(s) to the following entitled Bill sent down from the Senate:

HB 726, relative to change of school assignment and transfers of public school pupils.

And requests a Committee of Conference.

The Speaker, on the part of the House of Representatives, has appointed as members of said Committee of Conference:

HB 726, relative to change of school assignment and transfers of public school pupils.

Senator O’Hearn moved to accede to the request for a Committee of Conference.

The President, on the part of the Senate, has appointed as members of said Committee of Conference:

The House of Representatives concurs with the Senate in its amendments to the following entitled Bills sent down from the Senate:

HB 25-FN, making appropriations for capital improvements.

HB 126-FN, relative to the board of pharmacy and the regulation of pharmacists.

HB 140, relative to interest on judgements.

HB 177-FN, relative to the purchase of a wheelchair van for the veterans’ home in Tilton and making an appropriation therefor.

HB 208-FN, changing the license requirements for operators collecting the meals and rooms tax and relative to a property tax exemption for the Woman’s Club of Concord.

HB 210-FN, relative to the penalties for persons convicted of subsequent DWI offenses and correcting the ignition interlock program laws.

HB 261-FN, including the judiciary as a public employer under the public employee labor relations act.

HB 275, relative to the expenditure of funds received pursuant to the Workforce Investment Act.

HB 326-FN, relative to the continuation of the New Hampshire task force on deafness and hearing loss and making an appropriation therefor.

HB 361, establishing a committee to study certain policies and procedures in the department of corrections.

HB 442, establishing a study committee to examine the effects of protective custody on county correctional facilities and relative to the billing of counties for certain expenses by the department of health and human services and relative to costs of certain juvenile placements.

HB 554-FN, establishing a division of information technology within the department of safety.

HB 604-FN, relative to increasing certain fees and making other changes to fish and game licenses.

HB 648-FN, authorizing licensing of homeless youth programs.

HB 659-FN, relative to penalties for attempting to purchase firearms illegally.

HB 731-FN, relative to securities laws, making a change to Article 9 of the Uniform Commercial Code, and relative to standards for records filed with a registry of deeds.

HB 764-FN, relative to the criminal offense of kidnapping.

The House of Representatives accedes to the request of the Senate for a Committee of Conference on the following entitled Bill:

SB 164, establishing a comprehensive statewide accountability system concerning an adequate education.

And the Speaker, on the part of the House, has appointed as members of said Committee of Conference:

The House of Representatives accedes to the request of the Senate for a Committee of Conference on the following entitled Bill:

SB 197, restructuring the judicial conduct committee as an independent judicial conduct commission and making an appropriation therefor.

And the Speaker, on the part of the House, has appointed as members of said Committee of Conference:

The House of Representatives accedes to the request of the Senate for a Committee of Conference on the following entitled Bill:

SB 69-FN, relative to a New Hampshire Legal Assistance office in Nashua and making an appropriation therefor.

and the Speaker, on the part of the House, has appointed as members of said Committee of Conference:

The House of Representatives accedes to the request of the Senate for a Committee of Conference on the following entitled Bill:

SB 139 , relative to uniform electronic transactions.

and the Speaker, on the part of the House, has appointed as members of said Committee of Conference:

The House of Representatives accedes to the request of the Senate for a Committee of Conference on the following entitled Bill:

SB 148 , relative to certain penalties for violations of the youth tobacco laws.

and the Speaker, on the part of the House, has appointed as members of said Committee of Conference:

SB 51, relative to financial holding companies; cash dispensing machines; the participation in meetings by out-of-state, nondepository trust company directors; and a clarification of the status of student loans.

and the Speaker, on the part of the House, has appointed as members of said Committee of Conference:

The Committee on Enrolled Bills has examined and found correctly Enrolled the following entitled House and/or Senate Bills:

HB 303, relative to funding of training and certification of firefighters and emergency medical service providers programs in the department of safety, extending certain motor vehicle license expiration dates, and increasing certain motor vehicle license fees.

HB 370, relative to the regulation of trapping by the fish and game department.

HB 532, establishing a committee to study the adequacy of funding for the continued universal distribution of children's vaccines.

HB 595, relative to single producer licensing.

SB 45, relative to the legislative oversight committee on electric utility restructuring and relative to service from a rural electric cooperative under special contracts.

SB 55, creating a commission to study the need for and location of architecturally secure facilities and community shelter care facilities to service juveniles.

SB 61, establishing a procedure for summary administration of estates.

SB 123, establishing a committee to study how information regarding private individuals is obtained, maintained, and employed by the division of children, youth and families.

SB 131, establishing a study committee relative to charitable bingo operations.

SB 150, relative to community services for persons with developmental disabilities.

Senator Pignatelli moved adoption.

The Committee on Enrolled Bills has examined and found correctly Enrolled the following entitled House and/or Senate Bills:

HB 350, relative to persons with disabilities participating in the work incentive program.

Senator Pignatelli moved adoption.

The House of Representatives refuses to concur with the Senate in the passage of the following entitled Bills sent down from the Senate:

SB 75, relative to physicians who make a report when a person is unfit to drive a motor vehicle.

SB 108, relative to the definition of "funeral home".

SB 178, establishing a committee to study the uniform computer information transactions act.

SB 181, relative to the manufacture, sale, or installation of certain smoke detectors.

Senator Francoeur moved that the Rules of the Senate be so far suspended as to allow all bills ordered to third reading, be by this resolution read a third time, and that all titles be the same as adopted, and that they be passed at the present time.

Senator Francoeur moved that the Senate be in recess for the sole purpose of receiving House Messages, enrolled bills and Amendments, and naming Committee of Conferences.

HB 170, repealing the legacies and succession tax.

HB 177-FN, relative to the purchase of a wheelchair van for the veterans' home in Tilton and making an appropriation therefor.

HB 202, relative to the legislative ethics committee.

HB 215, relative to publication of status of cases before the supreme court.

HB 256, limiting the liability of law enforcement agencies and their employees for injuries caused by dogs used in law enforcement work.

HB 258, establishing a task force to conduct an ongoing study of the feasibility of re-establishing the Lawrence, Massachusetts, New Hampshire rail service line.

HB 271, relative to criminal liability for the conduct of another.

HB 277-L, clarifying the penalties for violations of statutes or ordinances where no penalty is specified.

HB 315-FN, relative to the registration of criminal offenders.

HB 357, relative to periodic payments of judgments.

HB 374, relative to surcharges on pay telephone use.

HB 385, changing the name, membership and duties of the office of volunteerism.

HB 390, relative to the Live-Birth Infants Protection Act.

HB 444, relative to mental health services and records.

HB 446, relative to spousal and child support enforcement.

HB 475, establishing a commission for the development of a statewide protocol for interviewing victims of sexual assault crimes.

HB 509, establishing a statute of limitations on spousal support orders.

HB 543, establishing the division of ports and harbors within the Pease development authority and transferring all functions, powers, and duties of the New Hampshire state port authority.

HB 588, relative to examination of persons called as jurors.

HB 616, clarifying sessions to be held at the satellite district court in Durham.

HB 652, relative to the penalties for reckless or negligent operation of a motor vehicle.

HB 699, relative to the rights of non-offending parents in the context of abuse and neglect cases.

HB 703, relative to durable powers of attorney.

HB 707, establishing a committee to study the usage of 211 as a uniform community service information and referral number.

HB 738, establishing a commission to assess the operating efficiency of state government.

HB 758, relative to the sale of gasoline containing ethers.