The Senate met at 10:00 a.m.

A quorum was present.

The prayer was offered by Senator Wheeler.

Senator Brown led the Pledge of Allegiance.

Senator J. King moved that the rules of the Senate be so far suspended as to allow a Committee of Conference Report not available until today, and without a report in the Senate Calendar.

1999-1019-CofC

06/09

Committee of Conference Report on HB 117-FN-A-LOCAL, an act establishing a uniform education property tax and a utility property tax, increasing the business profit and real estate transfer taxes, and including other sources of revenue to provide funding for an adequate public education and making an appropriation therefor.

Recommendation:

That the House recede from its position of nonconcurrence with the Senate amendment, and concur with the Senate amendment, and

That the Senate and House adopt the following new amendment to the bill as amended by the Senate, and pass the bill as so amended:

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

1 Purpose; Intent.

I. In December 1997, the New Hampshire supreme court in the Claremont II decision ruled that it is the state’s duty to define and provide all New Hampshire’s public school students with an adequate education, and further that the manner of raising revenue to pay for an adequate education be through a system of taxation that is proportional in substance and just and reasonable in application.

II. The general court recognizes the inherent imprecision, subjectivity, and difficulty in determining the cost of an adequate education. Numerous complex financial, budgetary, administrative, and educational elements must be in place in order for the state to fully meet the mandates of Claremont II. Those mandates coupled with the policy of the state recognize that an adequate public education is not a static concept removed from the demands of an evolving world. Such an education shall provide all students with an opportunity to acquire the knowledge and skills necessary to prepare them for successful participation in the social, economic, scientific, technological, and civic realities of society, now and in the years to come. The general court has considered that the needed changes are long-term in nature, truly embedded on the local and state level and are both cost and educationally effective. Thoughtful and deliberate planning with the involvement of many sources of expertise is required and therefore in addition to this act the Adequate Education and Education Financing Commission is established.

III. Through the enactment of RSA 193-E, the general court defined an adequate education. The definition grew out of work undertaken in the early 1990’s to develop curriculum frameworks which specifically address the importance of establishing and measuring what all New Hampshire students should know and be able to do. The curriculum frameworks were developed with the widespread participation of educators, business people, government officials, community representatives, and parents. They have evolved into a critical component of providing a quality public education to New Hampshire students.

IV. The New Hampshire educational improvement and assessment program ("NHEIAP") tests were developed in conjunction with the curriculum frameworks as a measure of student performance. The general court therefore finds that the NHEIAP tests are a measure of student performance and can be used to develop and implement effective methods for assessing learning and its application. The general court further finds that in determining the cost of a constitutionally adequate education, performance based outcome criteria, specifically the NHEIAP test scores, can be used to identify school districts that are delivering such a constitutionally adequate education. The NHEIAP tests are comprehensive and difficult. Students taking these tests in the third, sixth, and tenth grades are scored on 4 levels of performance: novice, basic, proficient, and advanced. The general court finds that students who score in the basic, proficient, and advanced levels on these state tests are making progress toward achieving the goals set forth in RSA 193-E.

V. There is no single, empirically correct method of establishing the cost of an adequate education. Therefore, after careful consideration and study, the general court selects a methodology for establishing the cost of an adequate education that is a valid and just methodology. The general court finds that school districts that have 40 to 60 percent of students scoring at or above the basic level on the NHEIAP tests are those districts that are meeting the relevant outcome expectations and are providing an adequate education. As such, in determining the cost of an adequate education, the general court includes all school districts with 40 to 60 percent of students scoring at or above the basic level. The general court believes that this range of results provides a reasonable sample of districts that excludes unrepresentative demographic extremes, including but not limited to, parental income and educational levels. The general court finds that those school districts providing an adequate public education in the most cost effective manner are those school districts in the sample group with per pupil base level education costs in the lower half of the selected school districts. Additionally, the cost of an education calculated from performance based outcome criteria includes costs that are not required to provide the curriculum, programs, and services essential for a constitutionally adequate education. Therefore, it is reasonable to adjust this cost downward by a percentage that reflects some administrative, curricular, extra-curricular, and other costs incorporated in the available data. Over time it may be possible to calculate this adjustment with greater precision, however, at this time the general court has used an estimate for this adjustment.

VI. In cities and towns with relatively higher property values, sharp increases in property taxes may cause business failure where fixed costs increase faster than the ability to recoup them. Commercial rental property owners may find themselves locked in by lease provisions that prevent them from recouping tax increases from tenants, resulting in reduced reinvestment in the property, and potential foreclosure or bankruptcy. Also, substantial increases in property tax obligations may cause or permit lenders to foreclose on mortgage notes based on the decreased ability of the borrower to meet the income level required by the lender. Tax capitalization which decreases property values may also cause foreclosures on otherwise performing loans because the regulated lending institution must call the loan to comply with rules and regulations. Therefore a phase-in provision is included herein which is intended to ameliorate these consequences as far as is practicable, and to allow property owners and local governments time to adjust to the new state education property tax enacted herein.

2 New Subparagraph; Education Trust Fund. Amend RSA 6:12, I by inserting after subparagraph (vvv) the following new subparagraph:

(www) Money received under 77-A, RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 198:46, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39.

3 Gender Reference Change. Amend the introductory paragraph of RSA 21-J:3 to read as follows:

In addition to the powers, duties, and functions otherwise vested by law, including RSA 21-G, in the commissioner of the department of revenue administration, [he] the commissioner shall:

4 Duties of Commissioner. Amend RSA 21-J:3, XIII to read as follows:

XIII. Equalize annually by March 31 the valuation of the property in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, 72:37-b, 72:39-a, 72:62, 72:66, and 72:70 by adding to or deducting from the aggregate valuation of the property in towns, cities, and unincorporated places such sums as will bring such valuations to the true and market value of the property, including the equalized value of property formerly taxed pursuant to the provisions of RSA 72:7; 72:15, I, V, VII, VIII, IX, X, and XI; 72:16; 72:17; 73:26; 73:27; and 73:11 through 16 inclusive, which were relieved from taxation by the laws of 1970, 5:3; 5:8; 57:12; and 57:15, the equalized valuation of which is to be determined by the amount of revenue returned in such year in accordance with RSA 31-A, and by making such adjustments in the value of other property from which the towns, cities, and unincorporated places receive taxes or payments in lieu of taxes as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just. In carrying out the duty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a.

5 New Paragraph; Duties of Commissioner. Amend RSA 21-J:3 by inserting after paragraph XXIV the following new paragraph:

XXV. Petition the board of tax and land appeals to issue an order for reassessment of property pursuant to the board's powers under RSA 71-B:16 - 19 whenever the valuation of property for equalization purposes in a particular city, town, or unincorporated place is disproportional to the valuation for equalization purposes in other cities, towns, or unincorporated places in the state.

6 Division of Property Appraisal; Department of Revenue Administration. RSA 21-J:9 is repealed and reenacted to read as follows:

21-J:9 Division of Property Appraisal. There is established within the department the division of property appraisal, under the supervision of a classified director of property appraisal who shall be responsible for the following functions, in accordance with applicable laws:

I. Assisting and supervising municipalities and appraisers in appraisals and valuations as provided in RSA 21-J:10 and RSA 21-J:11.

II. Appraising state-owned forest and recreation land under RSA 227-H and RSA 216-A.

III. Annually determining the total equalized valuation of properties in the cities and towns and unincorporated places according to the requirements of RSA 21-J:9-a.

IV. Preparing a standard appraisal manual which may be used by assessing officials, and holding meetings throughout the state with such officials to instruct them in appraising property.

7 New Section; Equalization Procedure. Amend RSA 21-J by inserting after section 9 the following new section:

21-J:9-a Equalization Procedure. The following procedures shall apply in determining the equalization of property within the cities, towns, and unincorporated places as required by RSA 21-J:3, XIII:

I. The commissioner shall annually conduct a sales-assessment ratio study which shall include arm’s length sales or transfers of property that occurred 6 months prior to and 6 months following April 1 of the tax year for which such equalization is made.

II. In determining the arm's length sales or transfers that are included in the sales-assessment ratio study, the commissioner may use a randomly selected sample of such sales and transfers the size of which shall be determined by the total taxable parcels in the city, town, or unincorporated place.

III. If less than 2 percent of the total taxable parcels in a city, town, or unincorporated place has been transferred by an arm's length sale or transfer during the 6 months prior to and 6 months following April 1 of the tax year for which such equalization is made or the commissioner determines the sales are unrepresentative of the property within the municipality, the commissioner may choose one or more of the following options in the order listed:

(a) Include appraisals of any of the taxable property of such city, town, or unincorporated place in the sales-assessment ratio study. Such appraisals shall be based on full and true market value pursuant to RSA 75:1 and shall be performed by department appraisers. The property to be appraised shall be selected by the commissioner.

(b) Include arm's length sales or transfers in the city, town, or unincorporated place, within 2-1/2 years preceding April 1 of the year preceding the tax year for which such equalization is made.

(c) Consider recent equalization ratio activity in adjoining cities, towns, or unincorporated places.

IV. The commissioner may use the inventory of property transfers authorized by RSA 74:18 in determining the equalized value of property and may consider such other evidence as may be available to the commissioner on or before the time the final equalized value is determined.

8 Appraisals of Property for Ad Valorem Tax Purposes. RSA 21-J:11 is repealed and reenacted to read as follows:

21-J:11 Appraisals of Property For Ad Valorem Tax Purposes.

I. Every person, firm, or corporation intending to engage in the business of making appraisals on behalf of a municipality for tax assessment purposes in this state shall notify the commissioner of that intent in writing. No person, firm, or corporation engaged in the business of making appraisals of taxable property for municipalities and taxing districts shall enter into any contract or agreement with any town, city, or other governmental division without first submitting the proposed contract or agreement to the commissioner for examination and approval and submitting to the commissioner evidence of financial responsibility and professional capability of personnel to be employed under the contract.

II. The commissioner, at no expense to the municipality, shall monitor appraisals of property and supervise appraisers as follows:

(a) Assure that appraisals comply with all applicable statutes and rules;

(b) Assure that appraisers are complying with the terms of any appraisal contract;

(c) Review the accuracy of appraisals by inspection, evaluation, and testing, in whole or in part, of data collected by the appraisers; and

(d) Report to the governing body on the progress and quality of the municipality’s appraisal process.

III. The commissioner shall adopt rules under RSA 541-A relative to the provisions required of all contracts for appraisal services and the methodology for inspection, evaluation, and testing of data for the purposes of appraisal monitoring.

9 New Paragraph; Reports Required. Amend RSA 21-J:34 by inserting after paragraph XIV the following new paragraph:

XV. A report filed by the assessing officials of each city, town, and unincorporated place shall certify sales-assessment information necessary for the department to conduct the annual sales-assessment ratio study required by RSA 21-J:9-a. This report shall be filed November 30 or 30 days after receipt from the department whichever is later. Municipalities which fail to timely file the report shall pay a penalty to the state in the amount of $100 for each day that the report is not timely filed.

10 Revenue Sharing. Amend RSA 31-A:4, I to read as follows:

I. Its 1978 distribution under RSA 31-A plus its share under the equalized formula of an annual increase of 5 percent in the previous year’s aggregate distribution, through the year 1981, excluding revenue derived from RSA 77-A:20. The amount of money which is removed from the formula for deposit in the education trust fund shall not affect the remaining municipal revenue sharing distribution. The same amount distributed to each municipality in fiscal year 1998, excluding the amount apportioned to the school district in the 1998 property tax calculations, shall be distributed to each municipality in fiscal year 1999 and each year thereafter until the legislature revises the formula or provides additional appropriations that will affect the distribution amount.

11 Board of Tax and Land Appeals; Authority. Amend RSA 71-B:5, II to read as follows:

II.(a) To hear and determine [any] appeals by municipalities relating to the [equalization of valuation performed] equalized valuation of property determined by the commissioner of revenue administration pursuant to RSA 21-J:3, XIII. Any [town] municipality aggrieved by [an] its equalized valuation as determined by the commissioner of revenue administration must appeal to the board in writing within [30] 20 days of [the town's notification] notice of [the] its final equalized valuation by the commissioner. The board shall hear and make a final ruling on such appeal within 45 days of its receipt by the board. The board’s decision on such appeal shall be final pending a decision by the supreme court. Such appeal shall be filed with the clerk of the supreme court within 20 days after the date the decision is mailed by the board to the municipality. The supreme court shall give any appeal under this section priority in the court calendar.

12 New Paragraph; Order for Reassessment. Amend RSA 71-B:16, IV to read as follows:

IV. When a complaint is filed with the board alleging that all of the taxable real estate or taxable property in a taxing district should be reassessed or newly assessed for any reason, provided that such complaint must be signed by at least 50 property taxpayers or 1/3 of the property taxpayers in the taxing district, whichever is less[.]; or

V. When the commissioner of revenue administration files a petition with it pursuant to RSA 21-J:3, XXV.

13 New Section; Inventory of Property Transfers. Amend RSA 74 by inserting after section 17 the following new section:

74:18 Inventory of Property Transfers.

I. In order to properly equalize the value of property under RSA 21-J:3, XIII, an inventory of property transfers shall be filed with the department of revenue administration and with the municipality where the property is located for each transfer of real estate or interest in real estate. Each form may include the following information:

(a) The buyer and seller's names and post transaction addresses and the name and address of a contact person if the buyer or seller is a trust or corporation.

(b) A description of the exact location of the property by town, street, and the assessor’s map, lot, and block number.

(c) The acreage included in the sale.

(d) An accurate description of the property included in the sale, the neighborhood where the property is located, and the type and style of the property sold.

(e) The buyer's ownership interest in the property.

(f) The sale price, date of transfer, and the amount mortgaged.

(g) The description of the type of transfer that has taken place.

(h) The amount of personal property included in the sale price.

(i) Whether the property was previously occupied and whether the property will serve as the buyer's primary residence.

(j) The financing arrangements made to purchase the property to be answered at the option of the buyer.

(k) Whether any concessions were made in the sale.

(l) Whether the property was in current use.

(m) Whether land use taxes were considered in the sale.

(n) The buyer’s dated signature certifying that the information indicated on the form is true.

II. The inventory of property transfers required by this section shall be filed with the department of revenue administration and with the municipality where the property is located by the purchaser, grantee, assignee, or transferee, no later than 30 days from the recording of the deed at the register of deeds or transfer of real estate, whichever is later. Persons required to file the inventory of property transfers who willfully fail to file or willfully make false statements on the forms shall be guilty of a violation.

III. No deed, recording a transfer of real estate or any interest in real estate, executed before October 1, 1995, shall be required to comply with this section.

IV. Failure to comply with this section shall not be construed to cloud title.

V. Any information provided to the department or the municipality pursuant to this section shall be exempt from the right-to-know law, RSA 91-A.

14 Education Property Tax. RSA 76:3 is repealed and reenacted to read as follows:

76:3 Education Property Tax. An annual education property tax at the uniform rate of $6.60 on each $1000 of the value of taxable property is hereby imposed on all persons and property taxable pursuant to RSA 72 and RSA 73, except property subject to tax under RSA 82 and RSA 83-F.

15 What Taxes Assessed. 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 [state] commissioner of revenue administration and county treasurers respectively; all taxes duly voted in their towns; and all school[, schoolhouse,] 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.

16 Commissioner’s Warrant. RSA 76:8 is repealed and reenacted to read as follows:

76:8 Commissioner’s Warrant.

I. The commissioner of revenue administration shall annually calculate the proportion of education property tax to be raised by each municipality by multiplying the uniform education property tax rate by the total equalized value of all property in the municipality as determined under RSA 21-J:3, XIII, except property taxable under RSA 82 or RSA 83-F.

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 assessors of each municipality at the time of the setting of the tax rate directing them to assess such sum and pay it to the municipality for the use of the school district or districts and, if there is an excess education tax payment due pursuant to RSA 198:46, directing them to assess the amount of the excess payment and pay it to the department of revenue administration for deposit in the education trust fund. Such sums shall be assessed at such times as may be prescribed for other taxes assessed by such selectmen or assessors of the municipality.

III. Municipalities are authorized to assess local property taxes necessary to fund school district appropriations not funded by the education property tax, by distributions from the education trust fund under RSA 198:39, or by other revenue sources.

17 Commissioner’s Report. RSA 76:9 is repealed and reenacted to read as follows:

76:9 Commissioner’s Report. The commissioner of revenue administration shall report to the governor, the speaker of the house of representatives, the president of the senate, and the commissioner of education each year on or before October 1, a statement of the education property tax warrants to be issued for the tax year commencing April 1 of the succeeding year.

18 Information Required. Amend RSA 76:11-a, I to read as follows:

I. The tax bill which is sent to every person taxed, as provided in RSA 76:11, shall show the rate for municipal, [school] local education, state education, and county taxes separately, the assessed valuation of all lands and buildings for which said person is being taxed, and the right to apply in writing to the selectmen or assessors for an abatement of the tax assessed as provided under RSA 76:16. The department of revenue administration shall compute for each town and city the rates which are to appear on the tax bills and shall furnish the required information to the appropriate town or city.

19 Business Profits Tax; Rate Increased. Amend RSA 77-A:2 to read as follows:

77-A:2 Imposition of Tax. A tax is imposed at the rate of [7] 8 percent upon the taxable business profits of every business organization.

20 Business Profits Tax; New Section; Distribution. Amend RSA 77-A by inserting after section 20 the following new section:

77-A:20-a Distribution of Funds.

I. The commissioner shall determine the additional amounts of revenue produced by an increase of one percent in the rate of tax imposed by RSA 77-A:2 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39.

II. The commissioner shall make quarterly estimates of the amount of additional revenues that will be produced by the increase in tax rate for the next fiscal year and shall certify such amounts to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1 and March 1 of each year.

21 Business Enterprise Tax; Rate Increased; Super Majority to Increase Tax Deleted. Amend RSA 77-E:2 to read as follows:

77-E:2 Imposition of Tax. A tax is imposed at the rate of [1/4] 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.]

22 Business Enterprise Tax; New Section; Distribution. Amend RSA 77-E by inserting after section 13 the following new section:

77-E:14 Distribution of Funds.

I. The commissioner shall determine the additional amounts of revenue produced by an increase of .25 percent in the rate of tax imposed by RSA 77-E:2 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39.

II. The commissioner shall make quarterly estimates of the amount of additional revenues that will be produced by the increase in tax rate for the next fiscal year and shall certify such amounts to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1 and March 1 of each year.

23 New Section; Tobacco Tax. Amend RSA 78 by inserting after section 31 the following new section:

78:32 Distribution of Funds.

I. The commissioner shall determine the additional amount of revenue produced by any additional tax in excess of 37 cents for each package containing 20 cigarettes or at a rate proportional to such rate for packages containing more or less than 20 cigarettes, on all tobacco products sold at retail in this state imposed by RSA 78:7 and shall certify such amount to the state treasurer by October 1 of each year for deposit in the education trust fund established by RSA 198:39.

II. The commissioner shall make quarterly estimates of the amount of additional revenues that will be produced by such increase in tax rate for the next fiscal year and shall certify such amount to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1 and March 1 of each year.

24 Definitions; Meals and Rooms Tax; Operator. RSA 78-A:3, IV is repealed and reenacted to read as follows:

IV. "Operator" means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, sublessee, mortgagee, licensee, or otherwise.

25 New Paragraphs; Meals and Rooms Tax; Motor Vehicle Rental; Definitions. Amend RSA 78-A:3 by inserting after paragraph XIII the following new paragraphs:

XIV. "Motor vehicle" means a self-propelled vehicle designed to transport persons or property on a public highway that is required by law to be titled and registered for operation on public highways.

XV. "Rental agreement" means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration.

XVI. "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle for rental of the vehicle, but does not include:

(a) Separately stated charges for insurance;

(b) Charges for damages to the motor vehicle occurring during the rental agreement period;

(c) Separately stated charges for motor fuel sold by the owner of the motor vehicle.

XVII. "Owner of a motor vehicle" means a person named in the certificate of title as the owner of the vehicle or a person who has the exclusive use of a motor vehicle by reason of rental and holds the vehicle for re-rental.

XVIII. "Department" means the department of revenue administration.

XIX. "Renter" means any person who, for consideration paid to another, is provided a vehicle under a rental agreement.

26 Meals and Rooms Tax; Licenses Required; Penalty. Amend RSA 78-A:4 to read as follows:

78-A:4 Licenses Required; Penalty.

I. Each operator shall register with the department the name and address of each place of business within the state where [he] it operates a hotel [or], sells taxable meals, or rents motor vehicles. The operator shall pay $5 for each registration, upon receipt of which the department shall issue a license for each place in such form as it determines, attesting that the registration has been made. The license expires on June 30 in each odd-numbered year unless sooner revoked or suspended by the department. The license shall be conspicuously posted in a public area upon the premises to which it relates.

II. No person shall engage in serving taxable meals [or], renting rooms, or renting motor vehicles without first obtaining the license required by this section. The license is nonassignable and cannot be transferred. Any person who fails to register or obtain a license as provided in this section shall be subject to the penalty provisions of RSA 21-J:39.

27 New Paragraph; Tax Imposed on Motor Vehicle Rentals. Amend RSA 78-A:6 by inserting after paragraph II the following new paragraph:

II-a. A tax of 8 percent is imposed upon the gross rental receipts of each rental.

28 Meals and Rooms Tax; Collection of Tax. Amend RSA 78-A:7, I to read as follows:

I. The operator shall either state the amount of the tax to each occupant [or], purchaser of a meal, or renter, or state that the tax is included in the price of the occupancy [or], meal, or gross rental receipts received. The operator shall demand and collect the tax from the occupant [or], purchaser, or renter. The occupant [or], purchaser, or renter shall pay the tax to the operator. If the tax is included in the price of the meal [or], occupancy, or gross rental receipts received, upon request the operator shall state to the purchaser [or], occupant, or renter the amount of the tax.

29 Meals and Rooms Tax; Collection of Tax. Amend RSA 78-A:7, IV to read as follows:

IV. In lieu of keeping detailed records of taxes collected, and in lieu of payment of the taxes collected under this chapter, an operator may, in writing, elect to compute the amount of taxes due at [7] 8 percent of the total taxable rent [or], charge for meals, or gross rental receipts received by [him] it, or both, exclusive of the taxes collected on such rents [and], charges, and gross rental receipts. If this election is made, the operator may not change the method of computing taxes without the written consent of the department. Any balance of the tax remaining in possession of the operator may be retained by [him] it.

30 Meals and Rooms Tax; Disposition of Revenue. Amend the introductory paragraph of RSA 78-A:26, I to read as follows:

78-A:26 Disposition of Revenue.

I. Beginning on July 1, 1995, and for each fiscal year thereafter, the department shall pay over all revenue, except revenues identified in paragraph III of this section, collected under this chapter to the state treasurer. On or before October 1 of each year, the department shall determine the cost of administration of this chapter for the fiscal year ending on the preceding June 30, and it shall notify the state treasurer of these costs by a report certified by them as to correctness. After deducting the cost of administration of the chapter from the total income, the state treasurer shall distribute the net income as follows:

31 New Paragraph; Meals and Rooms Tax; Disposition of Revenues. Amend RSA 78-A:26 by inserting after paragraph II the following new paragraph:

III. Beginning on July 1, 1999, and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, II-a to the state treasurer for deposit in the education trust fund established by RSA 198:39.

32 Transfer Tax; Rate. RSA 78-B:1, I(b) is repealed and reenacted to read as follows:

(b) The rate of the tax is $.50 per $100, or fractional part thereof, of the price or consideration for such sale, grant or transfer; except that where the price or consideration is $4,000 or less there shall be a minimum tax of $20. The tax imposed shall be computed to the nearest whole dollar.

33 Transfer Tax; Rate. RSA 78-B:1, I(b) is repealed and reenacted to read as follows:

(b) The rate of the tax is $.75 per $100, or fractional part thereof, of the price or consideration for such sale, grant or transfer; except that where the price or consideration is $4,000 or less there shall be a minimum tax of $20. The tax imposed shall be computed to the nearest whole dollar.

34 New Section; Transfer Tax; Distribution of Funds. Amend RSA 78-B by inserting after section 12 the following new section:

78-B:13 Distribution of Funds.

I. The commissioner shall determine the additional amounts of revenue produced by an increase of $.25 per $100 in the rate of tax imposed by RSA 78-B:1 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39.

II. The commissioner shall make quarterly estimates of the amount of additional revenues that will be produced by the increase in tax rate for the next fiscal year and shall certify such amounts to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1 and March 1 of each year.

35 New Chapter; Utility Property Tax. Amend RSA by inserting after chapter 83-E the following new chapter:

I. "Commissioner" means the commissioner of the department of revenue administration.

II. "Department" means the department of revenue administration.

III. "Taxable period" means the period beginning April 1, and ending March 31 of the following year.

IV. "Utility property owner" means any person, partnership, limited liability company, association, corporation or other entity, their trustees or receivers appointed by any court, owning utility property.

V. "Utility property" means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7 and 72:8; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. "Utility property" shall not include:

(a) Water and air pollution control facilities exempt from local property taxation under RSA 72:12-a; and

(b) Any other property which is not subject to local property taxation.

83-F:2 Tax Imposed. For taxable periods beginning April 1, 1999, a tax is imposed upon the value of utility property at the rate of $6.60 on each $1000 of such value, to be assessed annually as of April 1, and every year thereafter, and paid in accordance with this chapter.

83-F:3 Determination of Value. On or before December 1 of the tax year, the commissioner shall determine the value of utility property for the purposes of this chapter by appraising such property at its full and true value. Notice of such determination shall be given to the taxpayer within 15 days of the commissioner’s determination.

83-F:4 Persons Liable. The tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person's ownership interest bears to the entirety of the ownership in the property.

83-F:5 Returns and Declarations.

I. On or before January 15 each year, each utility property owner shall file with the commissioner of revenue administration, on a form prescribed by the commissioner, a return based on the valuation for April 1 of the prior year. The return shall be accompanied by the payment of such amount as has not been prepaid in accordance with paragraph III of this section. If the return shows an additional amount to be due, such additional amount is due and payable at the time the return is filed. If such return shows an overpayment of the tax due, a credit against a subsequent payment or payments due, to the extent of the overpayment, shall be allowed.

II. On or before April 15 of each year, each utility property owner liable to pay the tax imposed by this chapter shall file with the department, on a form prescribed by the commissioner, a statement setting forth the amount of such person's ownership interest as of April 1. The statement shall include such additional information as the commissioner shall require and shall be signed by an authorized representative, subject to the pains and penalties of perjury.

III. For taxable periods ending before April 1, 2000, each utility property owner liable to pay the tax shall, in addition, file a declaration on or before July 1, 1999 of the estimated tax to be assessed as of April 1 in the current taxable period, based on the equalized value of utility property used in the department’s equalization report for April 1, 1998 accompanied by payment of 1/3 of the estimated tax due. Additional payments of 1/3 of the estimated tax shall be made on September 15, 1999 and December 15, 1999.

IV. For taxable periods ending after March 31, 2000, at the time the statement required by paragraph II is filed, each person liable for the tax shall, in addition, file a declaration of the estimated tax to be assessed as of April 1 in the current taxable period, based on the tax assessed for the preceding taxable year, accompanied by payment of 1/4 of the estimated tax due. Additional payments of 1/4 of the estimated tax shall be made on June 15, September 15 and December 15.

V. As of June 1 of each year the principal owner of utility property shall file a list of the changes made to the utility property since the prior April 1. This statement shall include such additional information as the commissioner shall require and shall be signed by an authorized representative, subject to the pains and penalties of perjury.

VI. Taxes and estimated taxes not paid when due shall be subject to appropriate penalties and interest under RSA 21-J.

83-F:6 Records.

I. Every person liable for tax under RSA 83-F:4 shall:

(a) Keep such records as may be necessary to determine the amount of such person's liability under this chapter.

(b) Preserve such records for the period of at least 3 years or until any litigation or prosecution under this chapter is finally determined.

(c) Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours.

II. Whoever violates any of the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.

83-F:7 Administration.

I. The commissioner shall collect the taxes, interest, additions to tax and penalties imposed under this chapter. The commissioner shall determine the expense of administration of this chapter and shall certify and pay over to the state treasurer for deposit in the education trust fund established by RSA 198:39 the amount of remaining balance of the funds collected under this chapter after the expenses of administration have been deducted.

II. The commissioner is authorized to contract for the services of utility appraisers as needed for the proper administration of this chapter. Such contract expenses shall be deemed an expense of administration.

III. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:

(a) The administration of the tax imposed under RSA 83-F:2;

(b) The valuation of utility property required under RSA 83-F:3; and

(c) The recovery of any tax, interest on tax, or penalties imposed by this chapter.

IV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax or the penalties imposed by this chapter.

V. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes. The commissioner shall also have all of the duties imposed upon the tax collectors by RSA 80 that are applicable to the commissioner. The provisions of RSA 80:26 shall 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. 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.

83-F:8 Appeals. Utility property taxpayers aggrieved by the determination by the commissioner of the value of utility property pursuant to RSA 83-F:3 may appeal such valuation within 30 days of notification of such determination to the board of tax and land appeals or the superior court of the county in which the taxpayer resides or has a place of business. Appeals other than appeals of valuation shall be made according to the procedure and subject to the time limits provided for other taxes administered by the department under RSA 21-J.

83-F:9 Exemption from Local Taxation. Persons and property subject to taxation under this chapter shall not be subject to tax under RSA 76:3; provided, however, that nothing in this chapter shall be construed to exempt such persons or property from local school, municipal, district or county taxation under RSA 76.

36 Extent. Amend RSA 85:1 to read as follows:

85:1 Who May Issue. The state treasurer or the commissioner of revenue administration, and each county and town treasurer, may issue extents under their hands and seals respectively, in cases authorized by law, and such extents shall be deemed to be executions against the person and property.

37 Cooperative School Districts; Adequate Education Grants. Amend the introductory paragraph of RSA 195:7, I to read as follows:

I. If a cooperative school district was organized prior to July 1, 1963, during the first 5 years after the formation of a cooperative school district each preexisting district shall pay its share of all capital outlay costs and all operational costs in excess of the amount determined necessary to provide an adequate education under RSA 198:40, I(a) in accordance with either one of the following formulas as determined by a majority vote of the cooperative district meeting:

38 Cooperative School Districts; 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 revenue administration shall apply the total amount of all adequate education grants received pursuant to RSA 198:42.

39 Cooperative School Districts; Adequate Education Grants. Amend RSA 195:18, III(e) to read as follows:

(e) The method of apportioning [the] all operating expenses in excess of the amount determined necessary to provide an adequate education under RSA 198:40, I(a), of the cooperative school district among the several preexisting districts and the time and manner of payment of such shares. Home education pupils who do not receive services from the cooperative school district, except an evaluation pursuant to RSA 193-A:6, II shall not be included in the average daily membership relative to apportionment formulas.

40 Cooperative School Districts; Adequate Education Grants. 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 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.

41 New Subdivisions; State Aid for Educational Adequacy; Education Trust Fund; Excess Education Property Tax Payment; Commission. Amend RSA 198 by inserting after section 37 the following new subdivisions:

State Aid for Educational Adequacy; Education Trust Fund

198:38 Definitions. In this subdivision:

I. "Municipality" means a city, town, or unincorporated place.

II. "School district" means school district as defined in RSA 194:1 or RSA 195:1.

III. "Elementary school" means a school with any of the grades kindergarten through 8.

IV. "High school" means a school with any of the grades 9 through 12.

V. "Base expenditure per pupil" for each school district that operates an elementary school means the amounts calculated in accordance with RSA 198:40, I(a).

VI. "Average base cost per pupil of an elementary school pupil" means the amount as determined in accordance with RSA 198:40.

VII. "Weighted pupils" means resident pupils weighted as follows:

(a) Every pupil, including kindergarten pupils, 1.0.

(b) A high school pupil, an additional weight of 0.2.

(c) An educationally disabled child, an additional weight of 1.0.

(d) An elementary pupil who is eligible to receive a free or reduced-price meal shall receive an additional weight as follows:

(1) If the pupil is in a district in which less than 12 percent of the elementary pupils are eligible to receive a free or reduced-price meal, an additional weight of zero.

(2) If the pupil is in a district where at least 12 percent but less than 24 percent of the elementary pupils are eligible to receive a free or reduced-price meal, an additional weight of 0.5.

(3) If the pupil is in a district in which at least 24 percent of the elementary pupils are eligible to receive a free or reduced-price meal, an additional weight of 1.0.

VIII. "Educationally disabled child" means an educationally disabled child as defined in RSA 186-C:2, I.

IX. "Average daily membership in attendance" means average daily membership in attendance as defined in RSA 189:1-d, III.

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 kindergarten pupil shall count as more than ½ day attendance per calendar day.

XI. "Transportation costs" means the costs of transporting pupils to and from school and other school activities reported by school districts on the MS-25 form.

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 distribute adequate education grants to municipalities’ school districts pursuant to RSA 198:42. 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 27-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 school portion of any revenue sharing funds distributed pursuant to RSA 31-A:4 which were apportioned to school districts in the property tax rate calculations in 1998.

(k) Any other moneys appropriated from the general fund.

II. The education trust fund shall be nonlapsing. 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.

198:40 Determination of Per Pupil Adequate Education Cost and Adequate Education Grant.

I. For the biennium beginning July 1, 1999, and 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, 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.

(2) From the school districts identified 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 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 weighted average daily membership in residence for each district shall be calculated by combining the district’s elementary average daily membership in residence with its weighted high school average daily membership in residence, the district’s average daily membership in residence resulting from educationally disabled children, and the district’s additional average daily membership in residence resulting from elementary pupils eligible to receive a free or reduced-priced meal. The statewide weighted average daily membership in residence of pupils shall be calculated by combining the weighted average daily membership in residence of each school district in the state.

III. For each fiscal year, the statewide cost of an adequate education for all pupils shall be calculated by multiplying the average base per pupil cost of an adequate education by the statewide weighted average daily membership in residence of pupils and then adding 70 percent of total statewide district transportation costs.

198:41 Determination of Adequate Education Grants.

I. Except for municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of education shall determine the amount of the adequate education grant for the municipality as follows:

(a) Multiply the average base cost per pupil of an elementary pupil by the weighted average daily membership in residence for the municipality;

(b) Add to the product of subparagraph (a), 70 percent of the municipality’s apportioned transportation cost;

(c) Subtract from the sum of subparagraph (b) the amount of the education property tax warrant to be issued by the commissioner of revenue administration for such municipality reported pursuant to RSA 76:9 for the next tax year.

II. For municipalities where all school districts therein provide education to all of their pupils by paying tuition to other institutions, the department of education shall determine the amount of the adequate education grant for each municipality as the lesser of the following 2 calculations:

(a) The amount calculated in accordance with paragraph I of this section; or

(b) The total amount paid for items of current education expense as determined by the department of education minus the amount of the education property tax warrant to be issued by the commissioner of revenue administration for such municipality reported pursuant to RSA 76:9 for the next tax year.

198:42 Distribution Schedule of Adequate Education Grant; Appropriation.

I. The adequate education grant determined in RSA 198:41 shall be distributed to each municipality’s school district or districts legally responsible for the education of the pupils who attend approved public schools within the district or in other districts, as the case may be, from the education trust fund in 4 payments of 20 percent on August 1, 20 percent on September 1, 30 percent on January 1, and 30 percent on April 1 of each school year; provided that for a dependent school district, the grant determined in RSA 198:41 shall be distributed to the municipality, which shall appropriate and transfer the grant funds to its dependent school department.

II. For the fiscal year beginning July 1, 1999, and every fiscal year thereafter the amount necessary to fund the grants under RSA 198:41 is hereby appropriated from the education trust fund created under RSA 198:39 to the department of education according to the following formula: from the amount calculated in accordance with RSA 198:40, III, subtract the aggregate amount of the education property tax warrants to be issued by the commissioner of revenue administration for municipalities reported pursuant to RSA 76:9 for the next tax year.

III. The department of education shall certify the amount of each grant to the state treasurer and direct the payment thereof to the school district. When a payment of a grant is made to a school district, the municipality on whose behalf the payment is made, shall receive notification from the state treasurer of the amount of the payment made to its school district or districts.

198:43 Additional Education Expenditures. School districts are authorized to develop educational programs beyond those required for an adequate education and to raise and appropriate amounts necessary for such programs.

198:44 Duties of the Department of Education and the Board of Education.

I. The department of education shall, on or before September 30 of each year, collect from the school districts final data concerning all aspects of student attendance for the school year ending June 30 of that year necessary to establish the average daily membership, average daily membership in residence, and weighted average daily membership in residence, including the municipality of residence for each pupil for that year. The department of education shall submit a report by December 31 to the speaker of the house of representatives and the senate president to be used for purposes of determination by the legislature of the appropriation to the education trust fund. A copy of such report shall, at the same time, be given to the department of revenue administration.

II. The board of education shall adopt rules pursuant to RSA 541-A necessary to the proper administration of this subdivision.

198:45 Submission of Data by School Districts. Each school district shall submit all attendance information required by the department of education under this subdivision on or before September 30 of each year.

Excess Education Property Tax Payment

198:46 Excess Education Property Tax Payment.

I. Except as provided in paragraph IV and RSA 198:48, VI, municipalities for which the education property tax exceeds the amount necessary to fund an adequate education determined by RSA 198:40 shall collect and remit such excess amount to the department of revenue administration on or before March 15 of the tax year in which the excess occurs.

II. The amount of such excess to be remitted shall not include any income derived from the investment of funds by the town treasurer under RSA 41:29. Any funds remaining after full payment of the excess tax required in paragraph I shall become available for unrestricted use by the municipality.

III. The commissioner of the department of revenue administration shall collect from the selectmen the excess tax and pay the excess tax over to the state treasurer for deposit in the education trust fund established by RSA 198:39.

IV. The commissioner of the department of revenue administration shall calculate the excess amount owed by each municipality pursuant to paragraph I for the tax year 1999. Notwithstanding any other provision of this section, the warrant issued pursuant to RSA 76:8 shall direct municipalities to only collect and remit to the department of revenue administration not more than the following percentages of excess amounts during the tax years 1999-2004:

(a) In tax year 1999, 10 percent;

(b) In tax year 2000, 20 percent;

(c) In tax year 2001, 30 percent;

(d) In tax year 2002, 50 percent;

(e) In tax year 2003, 75 percent; and

(f) In tax year 2004, 100 percent.

198:47 Forms. The commissioner shall approve and provide forms relative to the reporting and remitting of excess education property tax by the municipalities.

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 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.

198:49 Adequate Education and Education Financing Commission.

I. An adequate education financing commission shall be established consisting of:

(a) Five members of the house of representatives, appointed by the speaker of the house; and

(b) Five members of the senate, appointed by the senate president.

II. The chair of the commission shall rotate biennially between the first-named house member and the first-named senate member. The first chairperson shall be the chairperson of the house finance committee. A member shall only serve while a member of the general court. The members shall not be compensated but shall receive mileage at the legislative rate when carrying out their duties.

III. An advisory committee to the commission shall be established consisting of:

(a) Four members appointed by the governor, one of whom shall be an elementary or secondary special education teacher, one of whom shall be a primary teacher who does not teach special education, and one of whom shall be a member of the business community.

(b) The chancellor of the university system of New Hampshire or designee.

(c) The commissioner of the regional community-technical college system, or designee.

(d) One member from the state board of education, appointed by the chairperson of the state board of education.

(e) Eight members who shall be agreed to and jointly appointed by the governor, the president of the senate, and the speaker of the house consisting of the following:

(1) One local school board member, with the advice of the New Hampshire School Boards Association;

(2) One school administrator, with the advice of the New Hampshire School Administrators Association;

(3) One special education administrator at the elementary or secondary school level, with the advice of the New Hampshire Association of Special Education Administrators;

(4) Two parents of school-age children, one of whom shall be the parent of a child with an educational disability;

(5) One member from the business community, who shall be associated with a School Initiative program;

(6) One school business official, with the advice of the New Hampshire Association of School Business Officials; and

(7) One member from a special education advocacy organization.

IV. In order to ensure that all students are provided an adequate education, the duties of the commission shall be as follows:

(a) Recommend the costs of an adequate education for all students in New Hampshire by calculating adjustments for individual school districts based on yearly inflation, cost of living variances, diseconomies of scale, transportation variability, demographics, including for school districts with a disproportionate number of students who are economically disadvantaged or have educational disabilities, and such other factors as deemed relevant.

(b) Recommend the amount of state aid, including building aid, to be distributed to cities and towns based upon the cost of an adequate education as recommended in subparagraph (a) and the method for distributing the state aid.

(c) Recommend changes in policy and procedure in the areas of educational improvement and accountability.

(d) Recommend interim and permanent processes to ensure adequate planning and implementation at the local and state level of special education and educationally related services, including planning for and development, on an interagency basis, of local school-based options for pupils who have been placed in alternative or separate schools who could be placed in appropriate less restrictive options if available.

V. The commission shall report its findings and recommendations no later than December 1, 2000. The report shall include, for each recommendation, proposed implementation schedules with timelines, specific steps, agencies and persons responsible, and resources needed. Where feasible, all plans, measures and initiatives shall be proposed as legislation or regulation so that they will have the force of law. All recommendations and plans shall be designed to be fully implemented no later than September 1, 2004.

VI. The department of justice, department of revenue administration, department of education, and department of health and human services shall provide the commission with assistance.

VII. The commission may request that the legislative facilities committee approve funding for the commission not to exceed $300,000.

42 Reference Change. Amend RSA 193:1, I(c) to read as follows:

(c) The relevant school district superintendent has excused a child from attendance because the child is physically or mentally unable to attend school, or has been temporarily excused upon the request of the parent for purposes agreed upon by the school authorities and the parent. Such excused absences shall not be permitted if they cause a serious adverse effect upon the student's educational progress. Students excused for such temporary absences may be claimed as full-time pupils for purposes of calculating state aid under RSA 186-C:18 and [RSA 198:27-37] adequate education grants under RSA 198:41.

43 Reimbursement Anticipation Notes; Version Effective Until July 1, 1999. Amend RSA 198:20-d to read as follows:

198:20-d Reimbursement Anticipation Notes. Notwithstanding any other provision of law to the contrary, a school district may incur debt in anticipation of reimbursement under RSA 186-C:18, and a municipality may incur debt in anticipation of reimbursement under RSA 198:42. The governing body, after receiving authorization for borrowing from the legislative body, may elect to recognize the proceeds of the borrowing as revenue for property tax rate setting purposes by providing written notification, prior to September 1, to the commissioner of the department of revenue administration stating the specific amount of borrowing to be recognized as revenue.

44 Reimbursement Anticipation Notes; July 1, 1999 Version. Amend RSA 198:20-d to read as follows:

198:20-d Reimbursement Anticipation Notes. Notwithstanding any other provision of law to the contrary, a school district may incur debt in anticipation of reimbursement under RSA 186-C:18 and a municipality may incur debt in anticipation of reimbursement under RSA 198:42. The governing body, after notice and public hearing, may elect to borrow such funds and to recognize the proceeds of the borrowing as revenue for property tax rate setting purposes by providing written notification to the commissioner of the department of revenue administration stating the specific amount of borrowing to be recognized as revenue. Any borrowing under this section shall be exempt from the provisions of RSA 33, relative to debt limits.

45 Sweepstakes. RSA 284:21-j is repealed and reenacted to read as follows:

284:21-j Establishment. The state treasurer shall credit all moneys received from the sweepstakes commission, and interest received on such moneys, to a special fund from which the treasurer shall pay all expenses of the commission incident to the administration of this subdivision and RSA 287-E. Any balance left in such fund after such expenses are paid shall be deposited in the education trust fund established under RSA 198:39.

46 Transition. As of July 1, 1999, all funds, from any source derived, which would be distributed as foundation aid and any funds, from any source derived, which would be distributed as kindergarten aid shall be deposited in the education trust fund under RSA 198:39, including the $62,000,000 appropriated under 1998, 389:16, II.

47 Tobacco Settlement Funds. Upon the receipt by the fiscal year ending June 30, 2000, $16,000,000 in funds received from the initial payment to the state of New Hampshire as a result of the settlement in 1998 of litigation against tobacco companies shall be deposited in the education trust fund established in RSA 198:39. The governor is authorized to draw a warrant for said sums out of funds received by the state from settlement of the tobacco litigation.

48 Removing Reference to Foundation Aid. Amend RSA 198:21, V to read as follows:

V. No pupil counted by any school district for the purpose of calculating the amount of a grant to be paid pursuant to this section shall for the same school year by the same district be [included in average daily membership for the purposes of foundation aid or] counted for the purposes of grants pursuant to RSA 198:22.

49 Removing Reference to Foundation Aid. Amend RSA 198:22, V to read as follows:

V. No pupil counted by any school for the purpose of calculating the amount of a grant to be paid pursuant to this section shall for the same school year by the same district be [included in average daily membership for the purposes of foundation aid or] counted for the purpose of grants pursuant to RSA 198:21.

50 Payment in Lieu of Taxes. Amend RSA 227-H:17 to read as follows:

227-H:17 Payment in Lieu of Taxes. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to forms for application to the commissioner of revenue administration for payment for lost taxes. [In any year in which no state tax is levied,] Any town in which national forest lands and land held by the state for operation and development as state forestland, as defined by the department for the purposes of this section, are situated, whether acquired by gift, devise, purchase, or in any other manner, may apply, by its selectmen, to the commissioner of revenue administration on forms provided by the commissioner, annually before September 1, for the payment of an amount not exceeding the taxes for all purposes which such town might have received from taxes on such lands in such year had such lands been taxable. In the event that the amount appropriated in any biennium shall be insufficient for the purposes under this section, then the towns entitled to benefits under this section shall be reimbursed proportionately, unless otherwise subsequently ordered by the legislature.

51 1999 Semi-annual Rate for Property Tax Payments.

I. Notwithstanding the provisions of RSA 76:15-a and RSA 76:15-b for the tax year beginning April 1, 1999, in municipalities liable for an excess statewide education property tax payment pursuant to RSA 198:46, the partial payment of taxes assessed shall be computed by taking the prior year’s assessed valuation times ½ of the previous year’s municipal tax rate; ½ of the previous year’s county tax rate; ½ of the previous year’s local school tax rate; and adding thereto ½ of the statewide education property tax rate which would collect the amount to be collected and remitted for tax year 1999 under RSA 198:46, IV, as determined by the department of revenue administration; provided, however, that whenever it shall appear to the selectmen or assessors that certain individual properties have physically changed in valuation, they may use the current year’s appraisal in place of the prior year’s valuation to compute the partial payment.

II. Notwithstanding the provisions of RSA 76:15-a and RSA 76:15-b for the tax year beginning April 1, 1999, in all other municipalities, the partial payment of taxes assessed shall be computed by taking the prior year’s assessed valuation times ½ of the previous year’s municipal tax rate: ½ of the previous year’s county tax rate; ½ of the previous year’s local school tax rate deducting therefrom, if the municipality so chooses, ½ of the rate which would collect the amount of the increase in state aid from fiscal year 1999 to fiscal year 2000 resulting from the adequate education grant under RSA 198:42 for the 1999 tax year as determined by the department of revenue administration; provided, however, that whenever it shall appear to the selectmen or assessors that certain individual properties have physically changed in valuation, they may use the current year’s appraisal in place of the prior year’s valuation to compute the partial payment.

III. In order to avoid a disproportionate semi-annual collection of taxes, the commissioner of revenue administration may, upon request of a municipality, approve the use of a different method to calculate that municipality’s 1999 semi-annual property tax rate.

52 Special Transition Rules. The following special transition rules shall apply to the implementation of this act in the first fiscal year following enactment:

I. For the school year 1999/2000, the adequate education grant determined in RSA 198:42 shall be distributed to each municipality from the education trust fund in 4 payments as follows:

(a) On July 1, 1999, and September 1, 1999, 1/8 the total adequate education grant;

(b) On January 1, 2000 and April 1, 2000, 3/8 the total adequate education grant. The department shall certify the amount of each grant to the state treasurer and direct the payment thereof to the municipality.

II. Notwithstanding any other provision of law, the commissioner of revenue administration shall for the April 1, 1999 tax year issue the warrants required by RSA 76:8 on or before 30 days after passage of this act.

III. Notwithstanding any other provision of law, the commissioner of education shall determine the amount of the adequate education grant for each municipality pursuant to RSA 198:41 for the 1999/2000 school year on or before 30 days after the effective date of this section.

IV. Notwithstanding the provisions of RSA 76:11-a, I, the governing body of any municipality may choose to combine the local and state education property tax rates on the tax bill.

V. Notwithstanding any other provision of law, for any taxpayer required to pay utility property tax directly to the state for deposit in the education trust fund pursuant to RSA 83-F, the selectmen or assessors shall abate the state education property tax amount shown on any tax bill sent to such taxpayer pursuant to RSA 76:11-a, I.

53 Position Established; Appropriations.

I. To carry out the financial and educational reporting requirements of this act, there is hereby established within the department of education a full-time temporary position of systems development specialist IV, labor grade 25, for the 15-month period ending June 30, 2000.

II. The sum of $69,500 is hereby appropriated from the education trust fund created under RSA 198:39 for the fiscal year ending June 30, 2000 to the department of education to fund the position created in paragraph I, including salary, benefits, rent, supplies, and travel.

III. The sum of $4,600,000 for the fiscal year ending June 30, 2000, is hereby appropriated to the department of revenue administration to reimburse municipalities for the increased administrative costs necessary to carry out the financial purposes of this act in accordance with part 1, article 28-a of the New Hampshire constitution. The amount to be distributed to each municipality shall be determined according to the proportion of state property tax assessed by such municipality to the total state property tax assessed. Such amount shall be distributed on or before September 30, 1999. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

IV. The sum of $2,700,000 for the biennium ending June 30, 2001, is hereby appropriated to the department of revenue administration to fund the costs necessary to implement this act. The governor is authorized to draw a warrant for said sums out of any money in the treasury not otherwise appropriated.

V. The sum of $100,000 for the biennium ending June 30, 2001 is hereby appropriated from the education trust fund created under RSA 198:30 to the department of education to fund the costs necessary to upgrade school districts’ computer systems to carry out the reporting responsibilities of this act.

VI. It is the intent of the state to appropriate a sum certain to reimburse municipalities for the costs of additional hardware and software necessary to implement the provisions of this act.

54 Special Provision for Foundation Aid. Notwithstanding the repeal pursuant to section 58 of this act of RSA 198:27-37, relative to foundation aid and alternative foundation aid, the payment of foundation aid which would have been made in April 1999 pursuant to RSA 198:31 before such section was repealed, shall be calculated by the department of education and distributed to the recipients as if such repeal had not occurred.

55 Tax Equity and Efficiency Commission.

I. There is established a tax equity and efficiency commission to study issues relating to tax fairness, proportionality, efficiency and complexity for funding public education, and to examine all taxes currently imposed on the citizens of New Hampshire to fund public education.

II. The commission shall consist of the following members:

(a) Five members of the house of representatives, appointed by the speaker of the house of representatives.

(b) Five members of the senate, appointed by the president of the senate.

(c) The governor, or designee.

(d) The commissioner of the department of revenue administration, or designee.

(e) The commissioner of the department of education, or designee.

(f) The state treasurer, or designee.

III. Legislative members shall receive mileage at the legislative rate when attending to the duties of the commission.

IV. The commission members denominated in subparagraphs II(c) through (f) shall sit ex officio and shall not be entitled to vote on commission business.

V. The commission shall study issues arising under this act relating to tax fairness and administrative implementation which may be appropriate for further legislative action, as well as other aspects of fairness and efficiency in the funding of public education.

VI. The members of the commission shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first-named senate member and shall be held within 30 days of the effective date of this section.

VII. The 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 31, 1999 and on or before March 31, 2000.

VIII. The commission may request that the legislative facilities committee approve funding for the commission not to exceed $300,000.

56 Applicability; Cigarette Tax. Any increase in the cigarette tax rate in RSA 78:7 over 37 cents adopted and enacted by any act of the 1999 general court shall apply to all persons licensed under RSA 78:2. Such persons shall inventory all taxable tobacco products in their possession and file a report of such inventory with the department of revenue administration on a form prescribed by the commissioner within 20 days after the effective date of the tax rate increase. The tax rate increase shall apply to such inventory and the difference, if any, in the amount paid previously on such inventory and the current effective rate of tax shall be paid with the inventory form. The inventory form shall be treated as a tax return for the purpose of computing penalties under RSA 21-J.

57 Contingency; Constitutional Amendment; Reenactment of Laws.

I. If the voters of the state adopt an amendment to the New Hampshire Constitution, which constitutional amendment substantially relates to the role of the general court in determining the nature of and means for funding public education, then the provisions of this act except as provided in paragraphs II and III shall be without effect as of July 1 following such adoption, and the provisions of the Revised Statutes Annotated affected by this act shall be hereby reenacted as they were in effect on the day before this act became effective. Such reenactment shall not affect any other amendments to any statutory provisions adopted in any other act of the legislature which becomes law.

II. If the voters of the state adopt an amendment to the New Hampshire Constitution, which constitutional amendment substantially relates to the role of the general court in determining the nature of and means for funding public education, then the provisions of this act relative to the education property tax shall be without effect as of April 1 following such adoption, and the provisions of the Revised Statutes Annotated affected by this act shall be hereby reenacted as they were in effect on the day before this act became effective. Such reenactment shall not affect any other amendments to any statutory provisions adopted in any other act of the legislature which becomes law.

III. Notwithstanding the provisions of paragraph I, if a constitutional amendment is adopted pursuant to paragraph I the rate of the real estate transfer tax in RSA 78-B:1, I shall revert to the rate imposed by section 32 of this act, unless specifically amended or repealed by an act of the legislature.

IV. The director of legislative services, upon the proclamation of the adoption of the constitutional amendment pursuant to paragraph I, is hereby authorized to make changes to the Revised Statutes Annotated to conform the Revised Statutes Annotated pursuant to the provisions of paragraph I.

58 Repeal. The following are repealed:

I. RSA 78:20, relative to the applicability of the tobacco tax.

II. RSA 78-B:10-a, relative to the real estate transfer questionnaire.

III. RSA 21-J:3, XXIII, relative to the commissioner of revenue administration’s duty to determine local per capita income for purposes of foundation aid.

IV. RSA 21-J:13, XI, relative to the form and content of the real estate transfer questionnaire.

V. RSA 83-D, relative to the tax on nuclear station property.

VI. RSA 194-B:11, VIII, relative to foundation aid in relation to charter and open enrollment schools.

VII. RSA 198:1-3, relative to required annual district property taxes.

VIII. RSA 198:15-i – RSA 198:15-q, relative to kindergarten incentive program, kindergarten aid and alternative kindergarten programs.

IX. RSA 198:27-37, relative to foundation aid and alternative foundation aid.

X. 1998, 389:15, 16, and 17 relative to educational funding commitments and funding for local education betterment.

59 Effective Date.

I. Sections 19 and 21 of this act shall take effect July 1, 1999, and shall apply to returns and taxes due on account of taxable periods ending on or after July 1, 1999. 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, 1999, the taxable period shall be deemed to have ended on June 30, 1999, for the purposes of this act.

II. Sections 24-31, 33, and paragraph X of section 58 of this act shall take effect July 1, 1999.

III. Section 44 of this act shall take effect July 1, 1999 at 12:01 a.m.

IV. Section 14 and paragraph V of section 58 of this act shall take effect upon its passage, and shall apply to property taxes due for the tax year beginning April 1, 1999.

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

The signatures below attest to the authenticity of this Report on HB 117-FN-A-LOCAL, an act establishing a uniform education property tax and a utility property tax, increasing the business profit and real estate transfer taxes, and including other sources of revenue to provide funding for an adequate public education and making an appropriation therefor.

Sen. Hollingworth, Dist. 23 Rep. Lozeau, Hills. 30

Sen. Fraser, Dist. 4 Rep. Chandler, Carr. 1

Sen. Larsen, Dist. 15 Rep. Kurk, Hills. 5

Sen. McCarley, Dist. 6 Rep. Hess, Merr. 11

Sen. D’Allesandro, Dist. 20 Rep. Burling, Sull. 1

1999-1019CofC

AMENDED ANALYSIS

I. This bill establishes funding for an adequate education and creates an education trust fund.

The bill:

(a) Establishes a uniform education property tax and a utility property tax.

(b) Increases the rate of the business profits tax, the business enterprise tax, and the real estate transfer tax.

(c) Adds a tax on rental of motor vehicles.

(d) Dedicates revenues from future increases in the tobacco tax to the education trust fund.

(e) Designates certain tobacco settlement funds received by the state for education funding.

(f) Makes appropriations to the department of education and the department of revenue administration for the purposes of the bill.

II. This bill:

(a) Establishes a system for calculating and disbursing state grants for educational adequacy.

(b) Establishes an adequate education and education financing commission.

(c) Establishes a tax equity and efficiency commission.

III. The bill repeals the nuclear station property tax, kindergarten aid, and foundation aid.

The House of Representatives concurs with the Senate in the passage of the following entitled Senate Bills sent down from the Senate:

SB 65, establishing a study committee to review field activities conducted by the department of health and human services relative to children, youth and families.

SB 130, establishing a committee to study issues regarding procedures and standards for selection and supervision of court-appointed guardians ad litem.

The House of Representatives concurs with the Senate in its amendment to the following entitled House Bills sent down from the Senate:

HB 210, reinstating the corporate charter of C.A.B. Real Estate, Inc.

HB 358, relative to the term of office for members of the state board of education.

The Committee on Enrolled Bills has examined and found correctly Enrolled the following entitled House and/or Senate Bills:

HB 207, directing the office of state planning to conduct a study of the effects of sprawl in the state and making an appropriation therefor.

HB 238, allowing the production and sale of American ginseng in the state of New Hampshire and making an appropriation therefor.

SB 65, establishing a study committee to review field activities conducted by the department of health and human services relative to children, youth and families.

SB 130, establishing a committee to study issues regarding procedures and standards for selection and supervision of court-appointed guardians ad litem.

Senator Disnard moved adoption.

The Committee on Enrolled Bills has examined and found correctly Enrolled the following entitled House and/or Senate Bills:

HB 90, removing the prohibition on adoption and foster parenting by homosexual persons.

HB 218, reinstating the corporate charter of Approved Industries Inc.

HB 229, changing the registration fee requirement of the commercial feed law.

HB 288, relative to the committee to study land management, protection of farmland, rural character, environment quality and sprawl.

HB 307, establishing a committee to study the negotiated risk agreements when patients desire to remain in a facility over the recommendations of the department of health and human services.

HB 355, relative to the dredging of harbors and channels.

HB 418, relative to accounts and reporting dates of certain funds in the fish and game department.

HB 490, enabling cities to permit the mayor to vote at city council meetings

HB 520, relative to an open season for chukar partridge.

Senator Disnard moved adoption.

1999-0966-EBA

03/10

Enrolled Bill Amendment to HB 92

The Committee on Enrolled Bills to which was referred HB 92

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 grammatical error.

Amend section 1 of the bill by replacing line 6 with the following:

Senator D'Allesandro moved adoption.

1999-0967-EBA

03/10

Enrolled Bill Amendment to HB 79

The Committee on Enrolled Bills to which was referred HB 79

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 changes references to federal regulations to reflect recent revisions.

Amend RSA 384:36 as inserted by section 1 of the bill by replacing lines 3 and 4 with the following:

Reserve Board’s Regulation H(12 CFR 208.62), Federal Deposit Insurance Corporation regulations Part 353 (12 CFR 353.1 et seq.), and National Credit Union Administration regulations section

Senator D'Allesandro moved adoption.

HB 383, relative to the authority of the department of environmental services to assign air pollution allowances and credits. Environment Committee. Vote 4-0. Ought to Pass, Senator Below for the committee.

HB 495-FN-A, relative to reauthorizing the motor oil discharge cleanup fund and increasing the fuel oil discharge cleanup fund fee, allowing coverage for discharge prevention, and allowing reimbursement for replacing substandard tanks. Environment Committee. Vote 4-0. Ought to Pass, Senator Russman for the committee.

HB 558-FN, relative to solid waste management. Environment Committee. Vote 5-0. Ought to Pass, Senator Russman for the committee.

HB 327-L, allowing municipal governing bodies to enter into lease agreements for equipment. Executive Departments and Administration Committee. Vote 2-0. Ought to Pass, Senator Roberge for the committee.

SB 163, establishing a commission to study methods for reducing violent incidents involving children and guns. Judiciary Committee. Vote 7-0. Ought to pass with amendment, Senator Cohen for the committee.

1999-0949s

05/10

Amend paragraph I as inserted by section 2 of the bill by replacing it with the following:

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

(a) Two members of the senate, who shall be selected from the judiciary committee, appointed by the president of the senate.

(b) Two members of the house of representatives, who shall be selected from the criminal justice and public safety committee, appointed by the speaker of the house.

(c) The commissioner of the department of safety, or designee.

(d) The commissioner of the department of education, or designee.

(e) The attorney general, or designee.

(f) The president of the County Attorneys Association, or designee.

(g) A representative of a sportsman’s club, appointed by the governor.

(h) The president of Gun Owners of New Hampshire, or designee.

(i) A representative of the Injury Prevention Center at Lahey-Hitchcock Medical Center.

(j) A representative of the New Hampshire School Boards Association.

(k) A representative from the New Hampshire School Administrators Association.

(l) A representative from the New Hampshire Association of School Principals.

(m) A representative from the New Hampshire Congress of Parents and Teachers, Inc.

(n) A pediatrician from the New Hampshire Medical Society.

(o) A representative from the New Hampshire Firearms Safety Coalition.

(p) A representative from New Hampshire Cease Fire.

The following Senators voted No: Roberge, Krueger, Brown.

Senator Cohen offered a floor amendment.

1999-1022s

05/10

Floor Amendment to SB 163

Amend paragraph I of section 2 by replacing it with the following:

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

(a) Two members of the senate, who shall be selected from the judiciary committee, appointed by the president of the senate.

(b) Two members of the house of representatives, who shall be selected from the criminal justice and public safety committee, appointed by the speaker of the house.

(c) The commissioner of the department of safety, or designee.

(d) The commissioner of the department of education, or designee.

(e) The attorney general, or designee.

(f) The president of the County Attorneys Association, or designee.

(g) A representative of a sportsman’s club, appointed by the governor.

(h) The president of Gun Owners of New Hampshire, or designee.

(i) A representative of the Injury Prevention Center at Lahey-Hitchcock Medical Center.

(j) A representative of the New Hampshire School Boards Association.

(k) A representative from the New Hampshire School Administrators Association.

(l) A representative from the New Hampshire Association of School Principals.

(m) A representative from the New Hampshire Congress of Parents and Teachers, Inc.

(n) A pediatrician from the New Hampshire Medical Society.

(o) A representative from the New Hampshire Firearms Safety Coalition.

(p) A representative from New Hampshire Cease Fire.

(q) A high school student from each of the 5 regions of the New Hampshire School Administrators Association, selected by the chairperson of that region.

(r) A representative from New Hampshire Educators for Social Responsibility.

SB 227-FN, establishing a gambling business felony. Judiciary Committee. Vote 4-0. Ought to pass with amendment, Senator Fernald for the committee.

1999-1000s

08/10

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

1 New Paragraph; Business Conducting Illegal Gambling. Amend RSA 647:2 by inserting after paragraph I the following new paragraph:

I-a.(a) A person is guilty of a class B felony if such person conducts, finances, manages, supervises, directs, or owns all or part of a business and such person knowingly and unlawfully permits gambling on the premises of the business.

(b) A person is guilty of a class B felony if such person knowingly and unlawfully conducts, finances, manages, supervises, directs all or part of any gambling activity which:

(1) Has had gross revenue of $2,000 in any single day; or

(2) Has been or remains in substantially continuous operation for a period in excess of 10 days; or

(3) Accepts wagers exceeding $5,000 during any 30 day period on future contingent events.

2 Forfeiture. Amend RSA 647:2, III to read as follows:

III.(a) Any property including money, proceeds, [all] implements, equipment, and apparatus used or gained in violation of this section shall be forfeited.

(b) Any state, county, or local law enforcement agency shall have the authority to seize such property in the manner provided in RSA 617.

(c) The proceeds of any property forfeited pursuant to this section, which is seized pursuant to a petition filed by the department of safety, division of state police, shall be made available to the department of safety, division of state police, for the purpose of enforcing this section. Such funds shall be nonlapsing and continually appropriated to the department of safety, division of state police.

3 Effective Date. This act shall take effect January 1, 2000.

1999-1000s

AMENDED ANALYSIS

This bill:

I. Makes it a felony for a person to knowingly and unlawfully permit gambling on the premises of a business conducted, financed, managed, supervised, directed, or owned by such person.

II. Makes it a felony for a person to knowingly and unlawfully conduct, finance, manage, supervise, or direct any gambling activity of a certain magnitude or duration.

3. Requires persons convicted of illegal gambling operations to forfeit any property including money and proceeds used or gained by such gambling operations.

SB 94, relative to absentee voter affidavits. Public Affairs Committee. Vote 6-0. Ought to pass with amendment, Senator Trombly for the committee.

1999-0969s

03/01

Amend the bill by replacing section 2 with the following:

2 Elections; Absentee Voting; Absentee Ballots and Related Materials; Absence, Religious Observance, and Disability; Envelopes; Affidavit Removed. Amend RSA 657:7, II-III to read as follows:

II. [Affidavit] Envelopes of sufficient size to contain the ballots [on which shall be printed the following:

(a) Absence from City or Town. A person voting by absentee ballot because of absence from the city or town in which he is entitled to vote shall fill out and sign the following certificate:

(b) Absence Because of Religious Observance or Physical Disability. A person voting by absentee ballot because of religious observance or physical disability shall fill out and sign the following certificate:

(Signature) ...................................... ].

III. Return envelopes of size sufficient to contain the preceding envelope addressed to the town and city clerks of the state in which absentee voters shall return their ballots. On the envelopes shall be printed "Enclosed is the ballot of an absentee voter" and, at the top thereof, [4] 5 blank spaces with the words "Name, Voting Address, Ward, Town or City, Signature" appropriately printed thereon.

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

5 Elections; Absentee Voting; Procedure for Absence, Religious Observance, and Disability and Overseas Voting; Procedure by Voter; Affidavit Removed. Amend RSA 657:17 to read as follows:

657:17 Procedure by Voter. After marking the ballot, the voter or the person assisting a blind voter shall enclose and seal the same in the [affidavit] envelope. [The voter shall execute the affidavit on it.] The voter or the person assisting the blind voter shall enclose and seal said envelope in the return envelope. The voter shall then sign the envelope and endorse thereon his or her name, address, and voting place and shall mail the envelope, affixing postage, or personally deliver it to the city or town clerk from whom it was sent.

6 Elections; Absentee Voting; Procedure for Absence, Religious Observance, and Disability and Overseas Voting; Procedure by Clerk; Examination for Signature. Amend RSA 657:18 to read as follows:

657:18 Procedure by Clerk. Upon receipt of a return envelope purporting to contain an official absentee voting ballot, the clerk of the city or town shall examine the return envelope and may notify the voter if the return envelope is not signed. The clerk shall attach [thereto] the application for an absentee ballot submitted by said voter to the return envelope. All such envelopes shall be preserved unopened until election day.

7 Elections; Absentee Voting; Procedure for Armed Services and Federal Overseas Citizen Voting; Procedure by Voter; Affidavit Removed. Amend RSA 657:20 to read as follows:

657:20 Procedure by Voter. After marking [his] the ballot, an armed services voter or a federal overseas citizen voter shall seal the same in the [affidavit] envelope. [If he is a registered voter, he shall execute the appropriate affidavit and return the ballot as hereinafter provided. If the voter is not registered in the town in which he desires to vote, he shall execute the appropriate affidavit.] If the armed services voter or federal overseas citizen voter, because of blindness or other physical disability, is unable to mark [his] the ballot, an official empowered to administer oaths may assist [him] the voter to mark [his] the ballot as directed by the voter. The official shall then certify on the outside thereof that it was marked with [his] the official’s assistance and shall thereafter give no information regarding the same. [Having executed the affidavit,] The voter shall enclose and seal said envelope in the return envelope. [He] The voter shall then sign the envelope and endorse thereon his or her name, address, and voting place and shall mail the envelope or personally deliver it to the city or town clerk from whom it was sent.

8 Elections; Absentee Voting; Procedure for Armed Services and Federal Overseas Voting; Registration of Voters; Affidavit Removed. Amend RSA 657:21 to read as follows:

657:21 [Registration of Voters] Receipt of Envelope. Upon receipt of a return envelope containing an armed services or overseas citizen federal election absentee ballot, the clerk of the city or town shall [open and retain said envelope and deliver the affidavit envelope to the supervisors of the checklist of the voting place indicated thereon. If the voter is not registered, the appropriate affidavit appearing on said envelope, if properly executed, shall be prima facie evidence of the voter's qualifications to become a voter and his name shall be added to the checklist. The supervisors of the checklist shall then return the affidavit envelopes unopened to the city or town clerk who shall see that they agree in number with the mailing envelopes. Said clerk shall attach the application for an armed services or overseas citizen federal election absentee ballot submitted by said voter to the 2 corresponding envelopes and] examine the return envelope and may notify the voter if the return envelope is not signed. The clerk shall retain [them] the return envelopes until election day.

9 Elections; Election Procedure; Processing Absentee Ballots; Affidavit and Signature Examinations Removed. Amend RSA 659:50-54 to read as follows:

659:50 Announcement by Moderator. The moderator shall begin processing absentee ballots by clearly announcing that he or she is about to open the envelopes which were delivered to him or her. The moderator shall then remove the [affidavit] envelope containing the ballots of each absentee voter [and shall compare the signature on the affidavit envelope with the signature on the application for the ballot]. If[:

I.] the name of the voter is on the checklist[;] and

[II. The affidavit on the envelope appears to be properly executed; and

III. The signature on the affidavit appears to be executed by the same person who signed the application; and

IV. The signatures appear] the signature appears to be the [signatures] signature of a duly qualified voter who has not voted at the election; then the moderator shall publicly announce the name of the absentee voter. If these conditions are not met, the moderator shall follow the procedure provided in RSA 659:53.

659:51 Challenges. All absentee ballots are subject to challenge after the moderator publicly announces the name of the absentee voter but not after the ballot is removed from the envelope. A person who makes a challenge shall state the reason for the challenge. If the ballot is challenged, the moderator shall write on the [affidavit] envelope containing the ballot the word "challenged" and the name and address of the person who makes the challenge and the basis of the challenge. The moderator shall also number each challenged envelope consecutively by marking, for example, the first challenged ballot "Challenged Ballot No. 1". The moderator shall then determine if the challenge to the ballot is well grounded. If the moderator decides the challenge is well grounded, [he] the moderator shall not open the envelope but shall preserve it with the other ballots cast at the election as provided in RSA 659:101. If the moderator decides that the challenge is not well grounded, [he] the moderator shall open the [affidavit] envelope [so the affidavit thereon is not destroyed] and proceed first to mark on the reverse of the folded ballot the corresponding challenge number as previously marked on the envelope. [He] The moderator shall then proceed to deposit the ballot as provided in RSA 659:52.

659:52 Opening Envelope; Depositing Ballot. If the absentee ballot is not challenged, the moderator shall, after announcing the name of the voter, open the [affidavit] envelope containing the ballot [so the affidavit on the envelope is not destroyed]. [He] The moderator shall then take the ballot out of the envelope without unfolding the ballot or without permitting the ballot to be examined, and [he] shall preserve the [affidavit] envelope with the ballots cast at the election as provided in RSA 659:101. The moderator shall then have a checkmark placed beside the name of the absentee voter on the checklist and write therewith the letters "A.V." in red ink and shall then deposit the ballot in the ballot box.

659:53 Forms Not in Order. If the moderator finds that the absentee voter is not entitled to vote, [he] the moderator shall not open the envelope and shall mark across the face of the envelope the reason the ballot is rejected, such as "rejected as not a voter", "voted in person", ["affidavit improperly executed",] "not signed by proper person", or whatever the reason is. The moderator shall save all the unopened envelopes and shall preserve the envelopes with the ballots cast at the election as provided in RSA 659:101.

659:54 Immaterial Defects. No absentee ballot shall be rejected by the moderator for any immaterial addition, omission, or irregularity in the preparation or execution of any writing [or affidavit] required herein.

10 Elections; Election Procedure; Preservation of Ballots and other Election Materials; Preservation of Absentee Voting Materials; Affidavit Removed. Amend RSA 659:101 to read as follows:

659:101 Preservation of Absentee Voting Materials. The [affidavit] envelopes and application forms processed by the moderator as provided in RSA 659:50 shall be preserved in the same manner as provided in RSA 659:95-100 for the preservation of official state election ballots.

11 Elections; Town Elections; By Official Ballot; Forms; Affidavit. Amend RSA 669:27, III-IV to read as follows:

III. [Envelopes of sufficient size to contain the ballots specified in paragraph I, on which shall be printed] The following affidavit to be included with the application:

Absence. A person voting by absentee ballot because of absence from the place in which [he] or she is entitled to vote shall fill out and sign the following certificate:

I do hereby certify, under the penalties of perjury, that I am a duly qualified voter in the town (city, village district, school district) of ....................................., New Hampshire, and that I will be absent on election day from said town (city, village district, school district) and will be unable to vote in person[; that I have carefully read the instructions forwarded to me with the ballot herein enclosed and that I personally marked the within ballot and enclosed and sealed it in this envelope].

(Signature)..........................................

Absence Because of Religious Observance or Physical Disability. A person voting by absentee ballot because of religious observance or physical disability shall fill out and sign the following certificate:

I do hereby certify, under the penalties of perjury, that I am a duly qualified voter in the town (city, village district, school district) of .............................................., New Hampshire, and that I will be observing a religious commitment which prevents me from voting in person, or that on account of physical disability I am unable to vote in person[; that I have carefully read the instructions forwarded to me with the ballot herein enclosed, and that I personally marked the within ballot and sealed it in this envelope].

(Signature) ............................................

IV. Return envelopes of size sufficient to contain the [affidavit envelopes] ballot, addressed to the clerk upon which shall be printed, "Enclosed is the ballot of an absentee voter", and at the top thereof blank spaces for the name, address, and voting place of the sender, with the words "name," and "address" appropriately printed thereon.

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

Senator Russman moved to have SB 94, relative to absentee voter affidavits, laid on the table.

SB 94, relative to absentee voter affidavits.

SB 188-L, allowing school districts to have a special vote on a bond issue in the same calendar year in which they voted on the bond issue. Public Affairs Committee. Vote 6-0. Ought to pass with amendment, Senator Wheeler for the committee.

1999-0958s

08/09

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

AN ACT allowing school districts operating under the official ballot form of meeting to have more than one special meeting per year through court petition on an appropriation question or issue.

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

1 Official Ballot Meetings; Special School District Meetings to Raise and Appropriate Money. Amend RSA 40:13, XV and XVI to read as follows:

XV. Votes taken at the second session shall not be reconsidered; except that a school district may reconsider by special warrant article at a subsequent special meeting votes regarding raising and appropriating money.

XVI. The warrant for any special meeting shall prescribe the date, place and hour for both a first and second session. The second session shall be warned for a date not fewer than 28 days nor more than 60 days following the first session. The first and second sessions shall conform to the provisions of this subdivision pertaining to the first and second sessions of annual meetings. Special meetings shall be subject to RSA 31:5, 39:3, 195:13, 197:2, and 197:3, provided that no more than one special meeting may be held to raise and appropriate money for the same question or issue in any one calendar year or fiscal year, whichever applies, except that a school district may hold any additional special district meeting to raise and appropriate money for the same question or issue pursuant to RSA 197:3 if an emergency arises, and further provided that any special meeting held pursuant to paragraphs X and XI shall not be subject to RSA 31:5 and RSA 197:3 and shall not be counted toward the number of special meetings which may be held in a given calendar or fiscal year.

2 Application to Annual School Meetings Held in 1999. Notwithstanding any other provision of law, this act shall apply to any annual school meetings held in 1999.

3 Effective Date. This act shall take effect upon its passage.

1999-0958s

AMENDED ANALYSIS

This bill allows school districts operating under the official ballot form of meeting to have more than one special meeting per year through court petition on an appropriation question or issue. This act shall apply to any annual school meetings held in 1999.

HB 78, relative to the counting of votes when the moderator is disqualified. Public Affairs Committee. Vote 5-0. Ought to Pass, Senator Trombly for the committee.

HB 268-L, relative to the adoption and rescission of the official ballot form of meeting. Public Affairs Committee. Vote 6-0. Ought to Pass, Senator Wheeler for the committee.

HB 206, relative to restrooms in restaurants. Public Institutions, Health and Human Services Committee. Vote 5-0. Ought to pass with amendment, Senator Wheeler for the committee.

1999-1010s

03/09

Amendment to HB 206

Amend RSA 155:40, I as inserted by section 1 of the bill by replacing it with the following:

I. All places where the business of serving food to the public is conducted shall be equipped with toilet and lavatory facilities convenient of access for the use of patrons. Separate toilet rooms for each sex shall be provided for patrons of any restaurant designed to seat 25 or more patrons at one time or for patrons of any food establishment where alcoholic beverages are served. The commissioner of the department of health and human services shall have the authority to waive the requirements of this section for such businesses having 5 or fewer seats, for good cause shown, provided the business is unable to comply with this section because it does not have toilet or lavatory facilities on the effective date of this section as amended, and can show that the requirements of this section would cause substantial hardship.

HB 214, changing the membership of and extending the reporting date for the committee to study women's health care. Public Institutions, Health and Human Services Committee. Vote 5-0. Ought to Pass, Senator Squires for the committee.

HB 515, extending the indemnification of persons providing clinical services to the department of health and human services. Public Institutions, Health and Human Services Committee. Vote 4-0. Ought to Pass, Senator Fernald for the committee.

SB 69-L, relative to healthcare charitable trusts and community benefits. Public Institutions, Health and Human Services Committee. Vote 5-0. Ought to pass with amendment, Senator Wheeler for the committee.

1999-1008s

08/09

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

1 New Subdivision; Community Benefits. Amend RSA 7 by inserting after section 32-b the following new subdivision:

Community Benefits

7:32-c Purpose. The purpose of this subdivision is to ensure that health care charitable trusts provide the communities they serve with benefits in keeping with the charitable purposes for which the trusts were established and in recognition of the advantages the trusts enjoy. It acknowledges that each community is unique and its particular health care problems and needs should be examined and the community benefits provided by health care charitable trusts which serve it should be directed toward addressing the issues and concerns of that community. Community involvement in the development of community benefits plans is necessary to make the health care charitable trusts more responsive to the true needs of the community. State oversight of the planning process and public access to the community benefits plans will assure appropriate use of the resources of health care charitable trusts.

7:32-d Definitions. In this subdivision:

I. "Charity care" means health care services provided by a health care charitable trust for which the trust does not expect and has not expected payment and which health care services are not recognized as either a receivable or as revenue in the trust’s financial statements.

II. "Community" means the service area or patient population for which a health care charitable trust provides services.

III. "Community benefits" means a health care charitable trust’s activities that are intended to address community health care needs including, but not limited to, any of the following:

(a) Charity care.

(b) Financial or in-kind support of public health programs even if the programs extend beyond the trust’s service area, including support of recommendations in any state health plan developed by the department of health and human services.

(c) Allocation of funds, property, services or other resources that contribute to community health care needs identified in a community benefits plan.

(d) Donation of funds, property, services, or other resources which promote or support a healthier community, enhanced access to health care or related services, health education and prevention activities, or services to a vulnerable population.

(e) Support of medical research and education and training of health care practitioners.

IV. "Community benefits plan" means a written document prepared by a health care charitable trust which identifies health care needs in the area served by the trust and describes the activities the trust has undertaken and will undertake to address the identified needs.

V. "Health care charitable trust" means a charitable trust organized to provide health care services, including, but not limited to, hospitals, nursing homes, community health services, and medical-surgical or other diagnostic or therapeutic facilities or services. "Health care charitable trust" shall not include any testamentary or inter vivos trust which is not organized to provide health care services.

VI. "Vulnerable population" means any population that is at risk of not receiving health services due to medical, financial or other barriers.

7:32-e Community Benefits Plans. Within 90 days of the start of its fiscal year every health care charitable trust shall develop a community benefits plan. The plan shall be developed in accordance with the following criteria:

I. The trust shall adopt a mission statement which shall be included in its plan and which shall be reaffirmed by the trust on an annual basis.

II. The plan shall take into consideration a community needs assessment conducted in accordance with RSA 7:32-f and shall identify the health care needs that were considered in development of the plan.

III. The plan shall identify the activities the trust expects to undertake or support which address the needs determined through the community needs assessment process or which otherwise qualify as community benefits and shall include all charity care in a discrete category.

IV. The plan shall include a report on the community benefit activities undertaken by the trust in the preceding year and information describing the results or outcomes of the trust’s community benefit activities. The report shall also include the means used to solicit the views of the community served by the trust; identification of community groups, members of the public, and local government officials consulted on the development of the plan; and an evaluation of the plan’s effectiveness.

V.(a) To the extent practicable, the plan shall include:

(1) An estimate of the cost of each activity expected to be undertaken or supported in the ensuing year; and

(2) A report on the unreimbursed cost of each activity undertaken in the preceeding year.

(b) For reporting purposes, the cost of contributed services shall be determined in accordance with the rates, costs, units of service or other statistical measures used for general accounting purposes by the health care charitable trust. In addition, each charitable trust shall include in its report the ratio of its gross receipts from operations to its net operating costs, as shown in its final statement of accounts for the preceeding fiscal year.

VI. The process for development of the plan shall include an opportunity for members of the public in the trust’s service area to provide input into development of the plan and comment upon the trust’s proposed plan.

7:32-f Community Needs Assessment. Every health care charitable trust shall, either alone or in conjunction with other health care charitable trusts in its community, conduct a community needs assessment to assist in determining the activities to be included in its community benefits plan. The needs assessment process shall include consultation with members of the public, community organizations, service providers, and local government officials in the trust’s service area, in the identification and prioritization of community needs that the health care charitable trust can address directly, or in collaboration with others. The community needs assessment shall be updated at least every 3 years.

7:32-g Notice to Director of Charitable Trusts and Public; Administrative Fine.

I. Every health care charitable trust shall submit its community benefits plan to the director of charitable trusts on an annual basis no later than 90 days after the start of the trust’s fiscal year. The trust and the director of charitable trusts shall make all community benefits plans available to the public and, where practicable, shall place the reports on an internet site or web page. Every health care charitable trust shall at least annually provide notice to the public of the availability and process for obtaining a copy of its community benefits plan and shall prominently display such notice in its lobby, waiting rooms, or other area of public access.

II. An extension of time for filing the community benefits plan may be granted by the director.

III. The director may impose an administrative fine upon a charitable organization that violates any provision of RSA 7:32-g, I, in an amount not to exceed $1,000 plus attorneys fees and costs for each such violation.

7:32-h Charity Care. The provision of charity care may be included in a community benefits plan by a health care charitable trust only to the extent that it:

I. Does not include any sums identified as bad debt, a receivable or revenue by the trust in accordance with generally accepted accounting principles.

II. Is provided in accordance with a written policy which is available to the public, which allows any individual to make application and receive a prompt decision on eligibility for and the amount of charity care, and notice of which is prominently displayed in the trust’s lobby, waiting rooms, or other area of public access or otherwise is provided to service applicants and recipients who are served in their own homes or in locations other than a facility of the trust.

7:32-i Enforcement. Nothing in this subdivision shall derogate from authority of the attorney general, or the rights of others, provided by common law or other statute.

7:32-j Exemption. If the total equalized assessed value of the real estate assets of a health care charitable trust do not exceed $1,000,000, the trust shall have no obligation to comply with the provisions of this subdivision.

2 Legislative Review. The provisions of this act shall be subject to further legislative review and amendment based on the results of the statewide health plan process to be implemented during the fiscal year ending June 30, 2000 and the initial reports by the health care charitable trusts in compliance with this act.

3 Effective Date. This act shall take effect January 1, 2000.

1999-1008s

AMENDED ANALYSIS

This bill requires that health care charitable trusts develop community benefits plans each fiscal year which shall be submitted to the director of charitable trusts; and provides what shall be included in such plans. Health care charitable trusts shall also conduct community needs assessments in order to help determine the activities to be included in the community benefits plans. Health care charitable trusts with total equalized assessed value of real estate assets not exceeding $1,000,000 are exempt from this bill’s provisions. The bill also authorizes the director of charitable trusts to assess an administrative fine upon charitable trusts for failure to comply with certain requirements.

Senator Squires moved to have SB 69-L, relative to healthcare charitable trusts and community benefits, laid on the table.

SB 69-L, relative to healthcare charitable trusts and community benefits.

SB 120-FN, relative to the health services planning and review board. Public Institutions, Health and Human Services Committee. Vote 6-0. Inexpedient to Legislate, Senator Squires for the committee.

SB 149-FN, regulating the practice of hypnotherapy. Public Institutions, Health and Human Services Committee. Vote 5-1. Inexpedient to Legislate, Senator McCarley for the committee.

SB 183-FN-A, implementing recommendations developed through a statewide health care planning process and continually appropriating a special fund. Public Institutions, Health and Human Services Committee. Vote 4-0. Ought to pass with amendment, Senator Squires for the committee.

1999-1009s

01/09

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

AN ACT establishing a New Hampshire health access corporation and continually appropriating a special fund and making an appropriation therefor, requiring the department of health and human services to make a biennial report on the health status of New Hampshire residents, relative to certain transfers to the health care fund, and relative to rates for pharmaceutical services.

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

1 Statement of Purpose.

I. The purpose of sections 1-5 of this bill is to implement recommendations developed through a statewide health care planning process that involved over 1,000 New Hampshire citizens, health and social service professionals and elected officials. The process was undertaken to assist the department of health and human services in meeting its responsibilities under RSA 126-A:4, I "to provide a comprehensive and coordinated system of health and human services as needed to promote and protect the health, safety, and well-being of the citizens of New Hampshire."

II. The 1998 preliminary report entitled New Hampshire Health Care System: Guidelines for Change sets forth goals to guide long-term efforts to improve the health status of New Hampshire citizens. This bill is the initial legislative effort toward implementation of the recommendations and objectives of the Guidelines for Change.

2 New Chapter; New Hampshire Health Access Corporation. Amend RSA by inserting after chapter 126-L the following new chapter:

CHAPTER 126-M

NEW HAMPSHIRE HEALTH ACCESS CORPORATION

126-M:1 Purpose. Many New Hampshire citizens lack adequate access to health care services and experience diminished health outcomes because they cannot obtain affordable health insurance coverage. The purpose of this chapter is to address this problem by promoting the availability of affordable health insurance for persons who would otherwise be without coverage. Under this market-oriented approach, the New Hampshire health access corporation contracts with health insurers to provide the needed coverage. Eligibility is designed to include persons who can demonstrate that they are uninsured because they are without access to affordable coverage and to exclude persons who have access to other health insurance coverage that is within their means.

126-M:2 Definitions. In this chapter:

I. "Board" means the health access board established in RSA 126-M:4.

II. "Corporation" means the New Hampshire health access corporation established in this chapter.

III. "Health insurer" means any entity licensed to provide health insurance pursuant to title 37 or any other provider of health care services approved by the commissioner of the insurance department.

126-M:3 Corporation Established. There is hereby created a body politic and corporate having a distinct legal existence separate from the state and not constituting a department of state government, to be known as the New Hampshire health access corporation to carry out the provisions of this chapter. The corporation is hereby deemed to be a public instrumentality and the exercise by the authority of the powers conferred by this chapter shall be deemed and held to be the performance of public and essential governmental functions of the state. The corporation shall be a private nonprofit corporation and shall have all the powers necessary to carry out the purposes of this chapter, including, but not limited to, the power to receive and accept grants, loans, or advances of funds from any public or private agency and to receive and accept from any source, contributions of money, property, labor, or any other thing of value, to be held, used, and applied for the purposes of this chapter.

126-M:4 Health Access Board.

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

(a) A public member, appointed by the governor.

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

(c) A member of the senate, appointed by the president of the senate.

(d) The commissioner of the insurance department, or designee.

(e) The commissioner of the department of health and human services, or designee.

(f) Two representatives of the business community, appointed by the governor.

(g) One member appointed by the New Hampshire Hospital Association.

(h) One member appointed by the New Hampshire Academy of Family Practice.

(i) One member appointed by the New Hampshire Nurses Association.

(j) One member appointed by the Business and Industry Association of New Hampshire.

(k) One member appointed by the New Hampshire Medical Society.

(l) Four members-at-large, appointed by the health access board of directors.

II. The initial terms of office shall be as follows: the members in subparagraphs I(a) and (g) and one member in subparagraph I(f) shall serve for one year; one member in subparagraph I(f) and the members in subparagraphs I(h) and (k) shall serve for 2 years; and the members in subparagraphs I(i), and (j) shall serve for 3 years. The other members in subparagraphs I(b), (c), (d) and (e) shall serve terms which are coterminous with their terms in office. Two of the 4 members in subparagraph I(l) shall serve for one year, one shall serve for 2 years, and one shall serve for 3 years.

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 7 members of the board of directors before reimbursement. A member of the board of directors may be removed for cause by the official who appointed that member.

IV. There shall be no liability on the part of, and no cause of action shall arise against, any member of the board of directors, or its employees or agents, for any action they take in the performance of their powers and duties under this chapter.

V. The corporation shall not be deemed an insurer. The officers, directors, and employees of the corporation shall not be deemed to be the agents of an insurer. Neither the corporation nor any officer, director, or employee of the corporation shall be subject to the licensing requirements of the insurance code or the rules of the department of insurance. However, the department of insurance may require that any marketing representative utilized and compensated by the corporation be appointed as a representative of the health insurers with which the corporation contracts.

VI. Except as provided in RSA 126-M:6, I, the board shall have complete fiscal control over the corporation and shall be responsible for all corporate operations.

126-M:5 Meetings of Board. Meetings shall be held at the call of the chairperson or when 5 members so request. Nine members of the board shall constitute a quorum and the affirmative vote of 9 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 corporation.

126-M:6 Powers and Duties.

I. The corporation shall develop eligibility criteria and provider selection criteria which shall be approved by the legislative fiscal committee prior to their implementation by the corporation. Any subsequent modification of these criteria shall be approved by the legislative fiscal committee prior to their implementation. In this paragraph, "eligibility criteria" means those criteria which adults must meet in order to participate in the program and "provider selection criteria" means those criteria that health insurers must meet in order to offer benefits under the program.

II. Following receipt of the approval required in paragraph I, the corporation shall take all actions necessary to implement the program, including but not limited to:

(a) Arranging for the collection of any premium, in an amount to be determined by the board of directors, from all participants to provide for payment for preventive health care services or premiums for comprehensive health insurance coverage and for the actual or estimated administrative expenses incurred during the period for which payments are made.

(b) Consulting appropriate professional organizations and establishing standards for preventive health care services and providers and comprehensive insurance benefits appropriate to adults.

(c) Establishing participation criteria and, if appropriate, contracting with a health insurer or licensed insurance administrator to provide administrative services to the corporation.

(d) Contracting with health insurers, in accordance with standards established by the corporation, to provide comprehensive insurance coverage and preventive health care services to participants.

(e) Developing and implementing a plan to publicize the New Hampshire health access corporation, the eligibility requirements of the program, and the procedures for enrollment in the program and to maintain public awareness of the corporation and the program.

(f) Securing staff necessary to properly administer the corporation. Staff costs shall be funded from such private or public funds as become available. The board of directors shall determine the number of staff members necessary to administer the corporation.

III. Coverage under the corporation's program shall be secondary to any other available private coverage held by the participant. The corporation may establish procedures for coordinating benefits under this program with benefits under other public and private coverage.

126-M:7 Adoption of Policy. The corporation may adopt policies, pursuant to its own procedures, relative to:

I. The conduct of its business, including the administrative and accounting procedures for operation of the corporation.

II. The procedures under which applicants to and participants in the program may have grievances reviewed by an impartial body and reported to the board of directors of the corporation.

III. Application procedures.

IV. Schedules of fees and other charges to be made by the corporation and the health insurers in renewing, acting upon, or accepting applications under this chapter and any other matters related to such applications as the corporation may deem necessary.

V. Confidentiality of medical records obtained under this chapter.

VI. Such other matters as are necessary to carry out the powers and duties of the corporation.

126-M:8 New Hampshire Health Access Fund. There is hereby established in the office of the state treasurer a fund to be known as the New Hampshire health access fund. The New Hampshire health access corporation established in RSA 126-M:3 is authorized to accept public sector and private sector grants, gifts, donations, and appropriations of any kind to further the goals of the corporation. Public sector appropriations shall be deposited in the New Hampshire health access fund and may be expended by the New Hampshire health access corporation to accomplish the purposes of RSA 126-M. The moneys in the fund shall be nonlapsing and shall be continually appropriated to the corporation. Other revenues of the corporation such as grants, gifts, donations, and participant premium payments shall not be considered revenue of the state, but rather shall be funds of the corporation to be deposited as determined by the New Hampshire health access board of directors.

3 New Subparagraph; Special Fund. Amend RSA 6:12, I by inserting after subparagraph (vvv) the following new subparagraph:

(www) Moneys received under RSA 126-M, which shall be credited to the New Hampshire health access fund established in RSA 126-M:8.

4 Applicability. The commissioner of health and human services shall call the first meeting of the health access board, established in RSA 126-M:4 inserted by section 2 of this act, within one year of the effective date of section 2 of this act or federal approval of the medicaid waiver, whichever first occurs.

5 Appropriation. The sum of $250,000 is hereby appropriated for the biennium ending June 30, 2001 to the New Hampshire health access fund established in RSA 126-M:8, for the startup costs of RSA 126-M established in section 2 of this act. The governor is authorized to draw a warrant for said sum out of any money in the treasury not otherwise appropriated.

6 New Section; Report Required. Amend RSA 126-A by inserting after section 4 the following new section:

126-A:4-a Health Care Plan Report Required. The department of health and human services is responsible for activities to improve and protect the health and well-being of citizens of the state of New Hampshire. A part of such activities is an assessment of the health status of the residents of New Hampshire. The department shall continually conduct such an assessment and shall issue a report thereon to the governor, the president of the senate, and the speaker of the house every 2 years commencing on December 31, 2000.

7 New Section; Transfer to Health Care Fund. Amend RSA 126-A by inserting after section 5 the following new section:

126-A:5-a Transfer to Health Care Fund. At the close of each state fiscal year, any operating budget surplus in the department’s accounts, as determined by the commissioner, shall be transferred by the commissioner of administrative services in the following manner: 50 percent of the surplus shall be transferred into the health care fund established pursuant to RSA 167:70, and 50 percent of the surplus shall lapse to the general fund.

8 Medicaid Revenues. If at the close of state fiscal year 1998, or any subsequent fiscal year, the commissioner of health and human services determines that net medicaid revenues received in that state fiscal year are recoveries of medicaid revenues applicable to state fiscal year 1997 or prior state fiscal years, the commissioner of administrative services shall transfer the amount of such revenues, as determined by the commissioner of health and human services, from the general fund into the health care fund, established pursuant to RSA 167:70, provided that transfers shall be made only when, and to the extent that, the assets and accumulated income in the fund are less than the sum of $100,000,000. The initial transfer under this section shall be $7,421,476.

9 New Subparagraph; Pharmaceutical Services. Amend RSA 126-A:3, III by inserting after subparagraph (d) the following new subparagraph:

(e) When a person is being assisted by a city, town, or county in the purchase of a drug product, pursuant to RSA 165 or RSA 166, no provider of pharmaceutical services shall bill or charge the person, city, town, or county for the drug product at a rate in excess of the rate that would be billed or charged the department of health and human services for that product.

10 Effective Date.

I. Sections 1-5 and 7-8 shall take effect July 1, 1999.

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

1999-1009s

AMENDED ANALYSIS

This bill:

(1) Establishes a New Hampshire health access corporation and health access fund modeled on the healthy kids corporation and makes an appropriation for such purpose.

(2) Requires the department of health and human services to make a biennial report on the health status of New Hampshire residents.

(3) Authorizes 50 percent of any operating budget surplus remaining in the department of health and human services’ accounts at the close of any fiscal year to be transferred to the health care fund.

(4) Authorizes certain transfers of medicaid revenues to the health care fund.

(5) Requires that the rates paid for pharmaceutical services by a city, town, or county pursuant to RSA 165 or RSA 166 shall not be in excess of the rates paid by the department of health and human services for such services.

SB 206-FN-A-L, establishing the tobacco use prevention fund and continually appropriating a special fund. Public Institutions, Health and Human Services Committee. Vote 6-0. Ought to pass with amendment, Senator Squires for the committee.

1999-1005s

01/10

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

AN ACT establishing the tobacco use prevention fund and continually appropriating a special fund and relative to the health care fund.

Amend the bill by replacing section 1 with the following:

1 Purpose.

I. The general court recognizes that the use of tobacco is the number one public health problem both in the country and in the state of New Hampshire. More people die prematurely from tobacco-related causes than from any other factor. This heinous problem is especially troublesome because of the reprehensible way tobacco manufacturers target youth. The settlement of the litigation by New Hampshire and other states against tobacco companies has provided an opportunity to address this critical public health problem in this state. The emphasis within the settlement on actions to reduce and prevent tobacco use among young people is all the more relevant to New Hampshire where the rate of tobacco use among children is among the highest in the country. The general court recognizes that prevention is a key strategy for reducing consumption of tobacco and consequently decreasing chronic illnesses, premature deaths, and excessive health care costs.

II. The general court recognizes that funds are provided through the settlement both for prevention activities and to reimburse the state for costs incurred in providing treatment to persons whose illnesses and disabilities have resulted from tobacco use. It is acknowledged that county governments pay a portion of medicaid costs and a share of the funds provided through the settlement should be returned to the counties.

III. The general court recognizes that action needs to be taken to assure the continuous availability of funds to support tobacco prevention activities. The success of the heath care fund established by RSA 167:70 and its community grant program provides a model which can be used to assure widespread and effective distribution of tobacco prevention project funds for activities that have broad community support and participation.

IV. The general court recognizes the need to develop tobacco prevention programs that are comprehensive and sustainable over time. The general court finds that the United States Centers for Disease Control and Prevention have developed a successful tobacco control model supported by evidence-based studies which includes community programs to reduce tobacco use and the burden of tobacco-related diseases, tobacco prevention programs for schools, enforcement of tobacco-control laws, partnership grants with other tobacco prevention organizations, tobacco counter-marketing, and smoking cessation programs.

Amend RSA 126-K:15, II as inserted by section 2 of the bill by replacing it with the following:

II. Upon receipt by the state of New Hampshire of funds as a result of the settlement in 1998 of litigation against tobacco companies, the balance of the funds remaining after the distribution in accordance with all other statutory requirements and before the distribution enumerated in section 3 of this act, the sum of $10 for each resident of the state, as determined by the office of state planning, shall be deposited into the fund.

Amend the bill by replacing all after section 2 with the following:

3 Distribution of Funds to Counties. Upon receipt by the state of New Hampshire of funds as a result of the settlement in 1998 of litigation against tobacco companies, the sum of up to 10 percent of funds remaining after distribution in accordance with all other statutory requirements shall be appropriated and disbursed to county governments. The allocation to each county shall be based upon the proportion that each paid to the state in the prior state fiscal year pursuant to RSA 167:18-b. The governor is authorized to draw a warrant for said sums out of funds received by the state from settlement of the tobacco litigation.

4 Health Care Fund. Upon receipt by the state of New Hampshire of funds as a result of the settlement in 1998 of litigation against tobacco companies, the sum of 50 percent of the balance remaining after distribution to the counties, pursuant to section 3 of this act, and to the tobacco use prevention fund, established in section 2 of this act, shall be deposited into the health care fund established by RSA 167:70.

5 Medicaid Costs. Upon receipt by the state of New Hampshire of funds as a result of the settlement in 1998 of litigation against tobacco companies, the sum of 50 percent of the balance remaining after distribution to the counties, pursuant to section 3 of this act, and to the tobacco use prevention fund, established in section 2 of this act, shall be allocated and are hereby appropriated to the department of health and human services to reimburse the department for the cost of medicaid long-term care services. The governor is authorized to draw a warrant for said sums out of funds received by the state from settlement of the tobacco litigation.

6 New Subparagraph; Special Fund. Amend RSA 6:12, I by inserting after subparagraph (vvv) the following new subparagraph:

(www) Moneys received under RSA 126-K:15, which shall be credited to the tobacco use prevention fund.

7 Clarification of Fund Initiatives. Amend RSA 167:71, I to read as follows:

I. Fund the planning and implementation of public or private health initiatives which promote access to or improve the quality of available health care services; including initiatives which assist people in obtaining health insurance, long-term care insurance, dental care, and prescription drugs.

8 Health Care Fund; Limitations. Amend RSA 167:74, I to read as follows:

I. Health care initiatives as established in RSA 167:71 shall be available for a limited time period which shall not exceed 4 years, except when a longer period of support is determined to be necessary by the commissioner of health and human services.

9 Reference Deletion. Amend RSA 9:13-e, II to read as follows:

II. There is hereby established within the general fund general ledger a revenue stabilization reserve account. At the close of each fiscal biennium, any surplus, as determined by the official audit performed pursuant to RSA 21-I:8, I(h) shall be transferred by the comptroller in the following manner: 50 percent to a special nonlapsing revenue stabilization reserve account and 50 percent to the health care fund established pursuant to RSA 167:70; provided, however, that in any single fiscal year the total of such transfers shall not exceed 1/2 of the total potential maximum balances allowable under paragraph V [and RSA 167:74, III]. The comptroller is hereby directed to establish the revenue stabilization reserve account in which to deposit any money received from a general fund operating budget surplus. The state treasurer shall invest funds in this account as authorized by RSA 6:8. The interest so earned shall be deposited as unrestricted general fund revenue.

10 Repeal. RSA 167:74, III, relative to certain fund limitations, is repealed.

11 Effective Date. This act shall take effect upon its passage.

1999-1005s

AMENDED ANALYSIS

This bill establishes the tobacco use prevention fund into which $10 per resident after distribution in accordance with other statutory requirements of the funds received by the state of New Hampshire as a result of the settlement of the litigation against tobacco companies shall be deposited. The fund is to be used by the department of health and human services for tobacco prevention activities.

The bill distributes up to 10 percent of the litigation settlement funds after all other statutory requirements, including the tobacco use prevention fund, to the counties for reimbursement of nursing homes and to the department of health and human services for reimbursement for long-term care costs.

The bill distributes 50 percent of the balance remaining after distribution to the counties and to the tobacco use prevention fund of such settlement funds to the health care fund and 50 percent of such balance to the department for the cost of medicaid long-term care services.

The bill clarifies the initiatives of the health care fund.

HCR 4, urging the U.S. Secretary of Transportation to include U.S. Route 2 as a border corridor highway. Transportation Committee. Vote 3-0. Ought to Pass, Senator Below for the committee.

HB 204-FN, relative to driving after license revocation or suspension. Transportation Committee. Vote 3-0. Ought to pass with amendment, Senator Roberge for the committee.

1999-0957s

05/09

Amend the bill by replacing paragraph V-a(a) as inserted by section 2 with the following:

V-a.(a) Except as provided in subparagraph (b), any person who drives a motor vehicle in this state during the period of suspension or revocation of his or her license or driving privilege and is involved in a collision resulting in death or serious bodily injury as defined in RSA 625:11, VI, to any person shall be guilty of a class B felony, where such person’s unlawful operation of the motor vehicle caused or materially contributed to the collision. Evidence that the driver violated any of the rules of the road in causing or materially contributing to the collision is prima facie evidence of unlawful operation of a motor vehicle.

HB 365, establishing a committee to study the current practice of posting roads and its effect on the economy. Transportation Committee. Vote 4-0. Ought to Pass, Senator Gordon for the committee.

HB 403, relative to speed limits on Turtle Town Pond in Concord. Transportation Committee. Vote 4-0. Ought to Pass, Senator Gordon for the committee.

HB 447, repealing the laws prohibiting certain promotional games. Transportation Committee. Vote 3-0. Ought to Pass, Senator Trombly for the committee.

SB 179-FN, allowing for motor vehicle license suspension or revocation for certain minors. Transportation Committee. Vote 3-0. Ought to pass with amendment, Senator Gordon for the committee.

1999-0980s

01/09

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

AN ACT allowing for motor vehicle license revocation for certain minors possessing or using tobacco products.

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

1 Possession and Use of Tobacco Products by Minors; Revocation of Driver's License. Amend RSA 126-K:6, V to read as follows:

V. Any minor who violates this section shall be guilty of a violation and shall be punished by a fine not to exceed $100 for each offense or shall be required to complete up to 20 hours of community service for each offense, or both. In addition, the minor shall have his or her driver’s license revoked for 30 days for the first violation, and 90 days for any subsequent violation. Where available, punishment may also include participation in an education program.

2 Effective Date. This act shall take effect January 1, 2000.

1999-0980s

AMENDED ANALYSIS

This bill makes persons under the age of 18 possessing or using tobacco products subject to revocation of their driver’s license.

Senator Larsen moved to have SB 179-FN, allowing for motor vehicle license suspension or revocation for certain minors, laid on the table.

SB 179-FN, allowing for motor vehicle license suspension or revocation for certain minors.

HJR 1, requesting that the federal government prohibit the U.S. Fish and Wildlife Service or other federal agency from introducing wolf populations to the northeastern United States, especially New Hampshire. Wildlife and Recreation Committee. Vote 3-2. Ought to Pass, Senator Krueger for the committee.

Senator Russman moved to have HJR 1, requesting that the federal government prohibit the U.S. Fish and Wildlife Service or other federal agency from introducing wolf populations to the northeastern United States, especially New Hampshire, laid on the table.

HJR 1, requesting that the federal government prohibit the U.S. Fish and Wildlife Service or other federal agency from introducing wolf populations to the northeastern United States, especially New Hampshire.

HB 203, making impaired boating laws consistent with driving while intoxicated laws. Wildlife and Recreation Committee. Vote 6-0. Ought to Pass, Senator Trombly for the committee.

HB 240, prohibiting the reintroduction of wolf populations to the state of New Hampshire. Wildlife and Recreation Committee. Vote 3-2. Ought to Pass, Senator Krueger for the committee.

Senator Russman moved to have HB 240, prohibiting the reintroduction of wolf populations to the state of New Hampshire, laid on the table.

HB 240, prohibiting the reintroduction of wolf populations to the state of New Hampshire.

HB 302, relative to paint ball guns. Wildlife and Recreation Committee. Vote 5-0. Ought to Pass, Senator D'Allesandro for the committee.

HB 710-FN, relative to expanding the availability of lifetime licenses for hunting and fishing. Wildlife and Recreation Committee. Vote 7-0. Ought to Pass, Senator Trombly for the committee.

SB 29-L, relative to the proper sheltering of dogs. Wildlife and Recreation Committee. Vote 6-0. Ought to pass with amendment, Senator Wheeler for the committee.

1999-0947s

08/09

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

1 New Section; Shelter for Dogs; Protection from the Weather and Humanely Clean Conditions. Amend RSA 466 by inserting after section 30-b the following new section:

466:30-c Shelter for Dogs. No person owning or responsible for confining or impounding any dog shall fail to provide the animal with proper shelter, protection from the weather, or humanely clean conditions as prescribed in this section.

I. Minimum indoor standards for shelter shall be as follows:

(a) The ambient temperature shall be compatible with the health of the animal.

(b) Indoor housing facilities shall be adequately ventilated by natural or mechanical means to provide for the health of the animal at all times.

II. Minimum outdoor standards of shelter shall be as follows:

(a) When sunlight is likely to cause heat exhaustion of an animal tied or caged outside, sufficient shade by natural or artificial means shall be provided to protect the animal from direct sunlight.

(b) Shelter from inclement weather shall have an area within to afford the animal the ability to stand up, turn around and lie down, and be of proportioned size as to allow an animal’s natural body heat to be retained.

(c) No animal may be confined in a building, enclosure, car, boat, vehicle or vessel of any kind when extreme heat or extreme cold will be harmful to its health.

III. Minimum standards of sanitation necessary to provide humanely clean conditions for both indoor and outdoor enclosures shall include periodic cleanings to remove excretions and other waste materials, dirt, and trash to minimize health hazards.

IV. Any person in violation of this section shall first be given a written warning of notification of the requirements of this section by any law enforcement officer, animal control officer, or officer of a duly licensed humane society. Any person who fails to comply with the provisions of this section within 48 hours after such written warning shall be guilty of a violation.

2 Effective Date. This act shall take effect January 1, 2000.

1999-0947s

AMENDED ANALYSIS

This bill requires anyone owning or responsible for a dog to provide adequate shelter for the animal, and sets out what is necessary for adequate shelter. This bill also provides an enforcement and penalty provision.

Senators Francoeur, Gordon and McCarley are in opposition to SB 29-L.

SB 46-FN, relative to the applicability of mooring permit requirements. Wildlife and Recreation Committee. Vote 5-0. Rereferred to Committee, Senator Disnard for the committee.

SB 59-L, relative to bonding of animal owners convicted of animal cruelty. Wildlife and Recreation Committee. Vote 6-0. Ought to pass with amendment, Senator Roberge for the committee.

1999-0577s

08/01

Amend RSA 644:8, IV(b) as inserted by section 1 of the bill by replacing it with the following:

1999-0577s

AMENDED ANALYSIS

This bill allows the court to require a person convicted of animal cruelty to post bond in an amount not exceeding $2,000 for each animal in custody, in order to maintain a future interest in the animal, while an appeal is pending. The bond is used to pay board and care costs during the appeal.

SB 154, relative to wildlife species under the endangered species conservation act. Wildlife and Recreation Committee. Vote 5-1. Inexpedient to Legislate, Senator D'Allesandro for the committee.

Senator Wheeler having voted on the prevailing side moved reconsideration on SB 194-FN-A, dedicating certain sums in the moose management fund for the payment for damage done by moose to certain trees, whereby we ordered it to third reading.

SB 194-FN-A, dedicating certain sums in the moose management fund for the payment for damage done by moose to certain trees. Ought to pass.

Senator Fraser moved to have SB 194-FN-A, dedicating certain sums in the moose management fund for the payment for damage done by moose to certain trees, laid on the table.

Senator Gordon moved to have SB 194-FN-A, dedicating certain sums in the moose management fund for the payment for damage done by moose to certain trees, laid on the table.

SB 194-FN-A, dedicating certain sums in the moose management fund for the payment for damage done by moose to certain trees.

Senator Trombly moved to take SB 82, relative to the termination of employees, off the table.

Senator J. King moved to have SB 82, relative to the termination of employees, laid on the table.

SB 82, relative to the termination of employees.

Senator Cohen moved that the Senate now adjourn from the early session, that the business of the late session be in order at the present time, that the bills ordered to third reading be read a third time by this resolution, all titles be the same as adopted and that they be passed at the present time.

Senator Cohen moved that the Senate be in recess for the purpose of House Messages, introduction of bills, Enrolled Bills Reports and amendments and that when we adjourn we adjourn until Thursday, May 6, 1999 at 10:00 a.m.

SB 29-L, relative to the proper sheltering of dogs.

SB 59-L, relative to bonding of animal owners convicted of animal cruelty.

HB 78, relative to the counting of votes when the moderator is disqualified.

SB 163, establishing a commission to study methods for reducing violent incidents involving children and guns.

SB 188-L, allowing school districts operating under the official ballot form of meeting to have more than one special meeting per year through court petition on an appropriation question or issue.

HB 203, making impaired boating laws consistent with driving while intoxicated laws.

HB 206, relative to restrooms in restaurants.

HB 214, changing the membership of and extending the reporting date for the committee to study women's health care.

HB 268-L, relative to the adoption and rescission of the official ballot form of meeting.

HB 302, relative to paint ball guns.

HB 327-L, allowing municipal governing bodies to enter into lease agreements for equipment.

HB 365, establishing a committee to study the current practice of posting roads and its effect on the economy.

HB 383, relative to the authority of the department of environmental services to assign air pollution allowances and credits.

HB 403, relative to speed limits on Turtle Town Pond in Concord.

HB 447, repealing the laws prohibiting certain promotional games.

HB 515, extending the indemnification of persons providing clinical services to the department of health and human services.

HB 558-FN, relative to solid waste management. Environment Committee.

HB 710-FN, relative to expanding the availability of lifetime licenses for hunting and fishing.

HCR 4, urging the U.S. Secretary of Transportation to include U.S. Route 2 as a border corridor highway.

Out of recess.

The House of Representatives has adopted the recommendation of the Committee of Conference to which was referred the following entitled House Bill:

HB 117-FN-A-L, an act establishing a uniform education property tax and a utility property tax, increasing the business profit and real estate transfer taxes, and including other sources of revenue to provide funding for an adequate public education and making an appropriation therefor.

The Committee on Enrolled Bills has examined and found correctly Enrolled the following entitled House and/or Senate Bill:

HB 117-FN-A-L, an act establishing a uniform education property tax and a utility property tax, increasing the business profit and real estate transfer taxes, and including other sources of revenue to provide funding for an adequate public education and making an appropriation therefor.

Senator D'Allesandro moved adoption.