SENATE SPECIAL SESSION COMMITTEE ON REVENUE

 

 

June 15, 2002 Hearing Room A

10:30 a.m.      Tapes 7 - 9

 

MEMBERS PRESENT:            Sen. Ted Ferrioli, Chair

Sen. Joan Dukes

Sen. John Minnis

Sen. Cliff Trow

 

MEMBER EXCUSED:            Sen. Bill Fisher

 

VISITING MEMBERS:            Sen. Verne Duncan

 

STAFF PRESENT:                  Paul Warner, Legislative Revenue Officer

                                                Dick Yates, Legislative Revenue

                                                Cindy Hunt, Legislative Counsel

Cara Filsinger, Committee Administrator

 

MEASURE/ISSUES HEARD:            HB 4058    Public Hearing

                                                HB 4051    Public Hearing

                                                HJR 80                    Public Hearing

                                                HB 4054    Public Hearing

 

These minutes are in compliance with Senate and House Rules.  Only text enclosed in quotation marks reports a speaker’s exact words.  For complete contents, please refer to the tapes.

 

TAPE/#

Speaker

Comments

TAPE 7, A

009

Chair Ferrioli

Calls meeting to order at10:55 a.m. Reviews schedule for the day.  Asks Paul Warner to review bills assigned to the committee. 

030

Paul Warner

Legislative Revenue Office.  Says HJR 80 converts the Education Endowment Fund into an education stability fund.  Details differences between HJR 80 and Ballot Measure 13: transfer amount is $180 million (versus $220 million); effective date is 30 days after voters approve it; establishes a higher rate of transfer into the fund; and creates a school capital matching fund.

060

Chair Ferrioli

Asks for questions from the committee.

062

Sen. Minnis

Asks about graphics or spreadsheets available to the committee. 

066

Warner

Provides copies of charts and graphs (EXHIBIT A).

070

Sen. Trow

Asks about removing lottery funds and whether that creates future budgeting problems. 

082

Warner

Provides the committee a chart that describes the impact (EXHIBIT B).

088

Sen. Trow

Asks if the chart describes specifically the effect of HJR 80.

088

Warner

Says the middle column illustrated in EXHIXIT B answers his question.  Says the $180 million is transferred in the first biennium, which will reduce future earnings.  Comments on the 3 percent differential. 

107

Sen. Trow

Asks if the funds used are discretionary.

108

Warner

Responds that the discretionary lottery funds will be reduced anyway because lottery revenues are expected to be down in the next biennium.

112

Sen. Trow

Asks for a better figure for the impact of HJR 80.

117

Warner

Responds the figures in EXHIBIT B are in millions.  Says the funds are available for distribution under current law.  Says $20 million per biennium would no longer be discretionary.  

126

Chair Ferrioli

Says the “lock in” provision is new.

128

Sen. Trow

Comments that the funds are not available for General Fund needs.

132

Warner

Responds there would be $20 million less in discretionary dollars than under normal circumstances.

139

Warner

Describes HB 4052, the implementation bill for HJR 80.  Says the bill makes conforming statutory changes and allows the State Treasurer discretion when managing the account. 

160

Chair Ferrioli

Clarifies the measure is implementation language.

163

Warner

Describes HB 4056, which provides for issuance of revenue bonds to be paid from the Master Tobacco Settlement if HJR 80 should fail. 

178

Chair Ferrioli

Clarifies that HB 4056 is the “plan B” if HJR 80 fails.

179

Warner

Answers that is correct.

180

Chair Ferrioli

Further clarifies that it would account for the $180 million disappropriation.

180

Warner

Responds yes.  Says it is modeled after SB 832 (2001 Session) which set up a process to issue revenue bonds.

186

Sen. Minnis

Asks for explanation of the disappropriation.

190

Warner

Responds that is correct. Says in order to use the $180 million for the gap the disappropriation must be made.  Clarifies the $200 million disappropriation from the second special session is being filled with SB 1022 funds.

198

Warner

Explains HB 4059 establishes the September 17 special election for HJR 80 and HB 4051.  Says a September special election will allow schools to plan budgets and to clarify implementation of the cigarette tax.

210

Warner

Details HB 4050 (extension of the sunset on the 9-1-1 tax) and HB 4051 (referral of 75 cent increase in cigarette tax).  Comments that the net increase from HB 4051 would be $107 million for the current biennium.

233

Sen. Trow

Asks if the time deadlines in HB 4051 can be met to ensure $107 million in revenue.

236

Warner

Responds that the issue of the timing is due to the estimate of a July 1 implementation. Says Department of Revenue needs about two weeks for implementation of the increased tax. Says retailers need some notice so they may make pricing decisions.

255

Sen. Trow

Comments that members had been told that if the measure was not passed by Friday, they would miss the deadline.

257

Warner

Responds they are within the two week interval now.  Says that the Department of Revenue is available for comment.

261

Sen. Trow

Clarifies the revenue will be $107 million.

263

Warner

Responds that is correct.  Reviews HB 4054 (modifies Measure 88, increase in deduction on state taxes of federal income taxes).  States the measure would increase General Funds by $108 million.  Comments that a 3/5 vote would be required.

287

Sen. Dukes

Clarifies $108 is for this biennium.

288

Warner

Responds it is for this biennium.  Says because of the phase in, the bill also increases General Funds by $119 million for next biennium.

290

Sen. Trow

Asks if phase in helps next biennium.

295

Warner

Responds it does.

297

Sen. Duncan

Asks for the maximum benefit for an individual.

301

Warner

Responds it is $180 for joint or single files.

305

Sen. Duncan

Clarifies the maximum possible benefit is when the federal income tax deduction is $5000.

310

Warner

Responds yes.  Says if the deduction was $3500, the maximum gain is $45.

314

Sen. Duncan

Clarifies that the maximum gain would be $45.  Asks if it would be costing someone $45.

322

Warner

Clarifies answer.

323

Warner

Describes HB 4058 and the distributions to the Common School Fund.  Says HB 4058 would increase distribution to schools by $22 million, which would just about offset the declines in local revenue since the close of session projections.  States the transfer would sunset in three years.

357

Sen. Dukes

Asks about authority to direct the actions of the State Land Board.

362

Warner

Defers question to Legislative Counsel.

365

Cindy Hunt

Legislative Counsel.  Clarifies question being asked.

369

Sen. Dukes

Asks if the State Land Board is being directed to take action.

371

Hunt

Clarifies that the Division of State Lands is being required to distribute funds, not the Land Board. Says the measure triggers off current statute that directs the Division of State Lands to take earnings from the Common School Fund and put them in the distributable income account that is referenced in HB 4058.  Says this is consistent with the constitutional requirement that earnings be used for schools.

386

Sen. Dukes

Clarifies that there is already statute that requires this to happen.

388

Hunt

Says the statute requires the Division of State Lands to deposit earnings from a variety of sources, some are interest earnings, some are dividend earnings, and some are equity income.  Comments that there is some discretion to Division of State Lands with regard to the proportion of earnings distributed to the accounts.  Clarifies the effect of HB 4058 is to limit the discretion for a period of three years.

402

Sen. Trow

Asks what happens if the earnings do not equal $37 million.

404

Hunt

Defers question to Paul Warner.

407

Warner

Says the question is how much discretion the State Land Board has under current law.  Says the past practice has been to measure earnings as a change in value of the fund.   Comments that current State Land Board policy is to distribute a minimum of two percent.  Reiterates there is some uncertainty about the issue of distribution of earnings.  Comments on bills heard during earlier special sessions on the issue.

TAPE 8, A

004

Sen. Trow

Says the measure does not say anything about “earnings”.

007

Hunt

Responds that the wording in HB 4058 matches the current State Land Board policy. 

011

Sen. Trow

Questions how the minimum five percent would be distributed if there were no earnings.

013

Hunt

Responds that they may sell equity investments, but that would not really go into the principle.

017

Warner

Comments that it would force them to liquidate assets to make the distribution.  Discusses expectations for potential earnings on the fund.

025

Chair Ferrioli

Discusses committee process for the day.  Opens public hearing on HB 4058.

HB 4058 – PUBLIC HEARING

041

Jeannette Holman

Division of State Lands.  Expresses concern about meeting deadlines in the measure.  Says the division is struggling now to make a two percent distribution in June.    Expresses concern about having to distribute five percent.  Says their Attorney General as advised the division that this is not allowed.  Comments that the State Land Board has discussed evening out the distributions.

061

Chair Ferrioli

Questions whether the legislature could direct the State Land Board to produce more income. Asks about the constitutional problem.

074

Holman

Responds that their Attorney General said they may not use the corpus of the Common School Fund to make a distribution. Says once earnings have been put back in and reinvested in the corpus, they become part of the corpus and are not available for distribution.

081

Chair Ferrioli

Discusses whether this is a violation of the public trust and the State Land Board’s fiduciary responsibility.

086

Holman

Responds that under trust law, the corpus must be protected for the future.

090

Sen. Trow

Asks about the two categories considered the principle in the fund.  Comments that one of them dates back to the establishment of the State Land Board and the other due to actions of the legislature. Questions whether there are differences between the two categories in the fund.

099

Holman

Responds there are differences.  Comments there are three components of the Common School Fund: the constitutional corpus, statutory corpus ($17 million), and unclaimed property deposit liability ($120 million). Says they can borrow money from the unclaimed property deposit liability, but would have to pay it back or change statute.  Says they have more flexibility with the statutory money.

120

Sen. Trow

Asked if Ms. Holman testified on the bill in the House.

121

Holman

Responds she did not testify.

122

Sen. Trow

Comments this is the first time this information has come forward.

123

Holman

Responds as far as she knows.

124

Chair Ferrioli

Questions the $120 million for unclaimed property and whether it can be borrowed.

127

Holman

Responds that it is her understanding it would have to be repaid, but there is some question about whether interest would be owed.

129

Chair Ferrioli

Asks if the agency has developed any approach to addressing the constitutional problems about increasing distributions.

132

Holman

Replies that the agency started discussions with the State Land Board after the first special session.  Says the Land Board has asked the agency to develop a legislative proposal.

148

Chair Ferrioli

Asks if the agency plans to submit legislation for the 2003 regular session.

150

Holman

Responds yes.

151

Chair Ferrioli

Asks if the agency will submit an amendment to HB 4058.

154

Holman

Says she would have to ask the Land Board and the director of State Lands.

155

Chair Ferrioli

Confirms there would be potential for an amendment.  Asks about fiscal impact on HB 4058.

161

Warner

Responds the five percent distribution would be about $37 million for the next school year.  Clarifies that the House has heard this issue.  Discusses the current funding gap is $859 million.  States that the House added $20 million to the gap, so they could increase the “buy back” to the schools and reduce the $112 million reduction embedded in the $859 gap.

189

Chair Ferrioli

Says there was some support for the bill in the House.

195

Sen. Trow

Says they have been disappointed by the total amount of funding coming from the Land Board.  Says the purpose of the fund is to help education.

204

Holman

Responds they have been looking at the issue.  Comments that the current structure of the fund is that they help schools when they don’t need it, and hurt them when they need help.  Says the agency is looking at more aggressive management of the assets in the Common School Fund.

213

Sen. Trow

Asks if administrative expenses come out of the earnings.

215

Holman

Replies the expenses of the Division of State Lands, approximately $11.6 million, come out of the revenue from the land investments.

224

Chair Ferrioli

Says they could refer the issue elsewhere.  Asks Ms. Holman to look further into the issue.

233

Chair Ferrioli

Closes public hearing HB 4058.  Asks staff to explain HB 4051.  Opens public hearing on HB 4051.

HB 4051- PUBLIC HEARING

255

Dick Yates

Legislative Revenue Office.  Says HB 4051 increases cigarette taxes 75 cents per pack and dedicates revenue as follows: 1.6 percent to cities, counties, and senior and disabled transit and 98.4 percent to the Oregon Health Plan Fund.  States the tax is imposed retroactively to July 1, 2002, which will create a liability for the wholesalers.  Comments that the bill is referred to the people at the September 2002 election.

298

Chair Ferrioli

Asks if there are any legal issues with the bill.

303

Yates

Responds that it is not uncommon.  Describes past legislation and tax changes that had retroactive provisions. 

322

Sen. Dukes

Asks if it is a different situation if the cigarette tax was implemented by the voters, not the legislature. 

330

Chair Ferrioli

Asks what happens if voters reject the measure.

340

Yates

Responds that the liability disappears. Speculates the wholesalers will increase the price and put money in some kind of fund to meet their liability in January. 

354

Chair Ferrioli

Comments on out-of-state buyers.  Asks about the rate of taxation.

362

Yates

Describes the rate of taxation is the 75 cent increase, making it $1.43 per pack.  States that Washington is $1.425 per pack. 

368

Chair Ferrioli

Asks if Oregon will have the highest tax rate.

369

Yates

Responds that Oregon does not have a sales tax, so the price in Washington will still be higher.  

374

Chair Ferrioli

Asks about the revenue impact.

377

Yates

Says for current biennium, $113 million will be for the Oregon Health Plan.  Says there will be a transfer of $5 million from the Oregon Health Plan fund for tobacco reduction programs.  Says the General Fund will be reduced $6.3 million due to reduction in smoking.

395

Chair Ferrioli

Clarifies the revenue impact on General Funds and increases in Oregon Health Plan.

407

Yates

Discusses the one-time transfer of funds.

412

Sen. Dukes

Asks about the date on page 3, line 19.  Questions whether the date should be 2001 or 2002.

431

Yates

Responds that the date applies to the beginning of the biennium.

436

Sen. Dukes

Comments that it is already 2002 and that the funds did not exist in 2001.

441

Yates

Reiterates that the transfer occurs during the current biennium.

TAPE 7, B

017

Yates

Discusses section 8 of the bill, which increases the compensation to distributors for affixing stamps to the cigarette packs. Says current law has a graduated discount, but HB 4051 makes it uniform 4/10ths.

033

Maura Roche

Tobacco Free Coalition of Oregon.  Introduces Nancy Bennett from the American Cancer Society. Submits (EXHIBIT C) for the record.  

050

Roche

Says increasing the cigarette tax will discourage children to smoke.  Asks that committee allocate the tax consistent with Measure 44 (1996 voter approved tobacco tax increase).  Discusses tobacco prevention programs and cost savings through reduced medical costs.

085

Roche

Discusses reduction in tobacco consumption due to tobacco tax increases.  Comments on smuggling and internet sales.  States that increasing the tax will increase revenues.

113

Sen. Trow

Asks about the national trend with regard to cigarette tax increases.

117

Nancy Bennett

American Cancer Society. Says the nationwide trend is to increase cigarette taxes.

130

Kevin Earls

Oregon Association of Hospitals and Health Systems.  Provides (EXHIBIT D) for the record.  Supports HB 4051 and the tobacco tax referral.

146

Chair Ferrioli

Recesses committee for lunch at 12:00 p.m.

156

Chair Ferrioli

Calls committee to order at 2:35 p.m. Continues public hearing on HB 4051.

HB 4051 - PUBLIC HEARING

159

Staff

Submits (EXHIBIT E) to committee members for their information.

164

Scott Gallant

Oregon Medical Association (OMA).  Discusses the OMA’s past support for tobacco tax increases for the purpose of public health reasons. Discusses support for possible amendment to allow long term resources for cessation programs.  Supports targeting funds to the Oregon Health Plan and cessation programs.  Comments on public support for various levels of tobacco taxation.

200

Sen. Minnis

Questions where Mr. Gallant is suggesting tobacco tax funds should go.

205

Gallant

Responds the funds should go to the Oregon Health Plan.

206

Sen. Minnis

Asks for what reason

207

Gallant

Responds for the purpose of providing health care services to those who would otherwise not have access to it.

207

Sen. Minnis

Asks if there was no Oregon Health Plan, should the funds go to a Medicaid plan.

211

Gallant

Says the legislature can modify programs and shift funding in the future.  Opines that the Oregon Health Plan will not likely go away.

230

Richard Kosesan

Oregon Neighborhood Store Association, Brown & Williamson Tobacco Company, and Lorillard Tobacco Company.  Comments that current tobacco taxes are $6.80 per carton and the proposed tax increase will bring the total to $14.30 per carton.  Says federal taxes and other factors means the tax is $22 – 23 per carton. Discusses effect on sales if increased tax is implemented.  Says the tax is punitive to small retailers.  Outlines potential results based on an econometric model. Discusses cross-border sales.  Says Oregon’s tax is among the highest nationwide.

280

Kosesan

Discusses lost revenue relating to Oregon’s high tax.  Reads from a 2001 Department of Revenue memo regarding revenue impact estimate.  Stresses the proposal will be detrimental to small independent retailers.

320

Mark Nelson

RJ Reynolds Tobacco and 7-11.  Submits (EXHIBIT F) for the record.  Comments on recent reductions in tobacco consumption since implementation of Ballot Measure 44.  States that tobacco consumption is the same as it was in 1966. Says sales elsewhere (Indian reservations, internet, cross-border sales) have reduced in-state consumption.

349

Nelson

Discusses the July 1 date in HB 4051. Expresses difficulty understanding the policy of allowing a wholesaler to accrue a liability when the people will not vote on the proposal until September 2002.  Questions what happens if the tax is not collected.  Opines that the wholesaler will keep the collected funds.

385

Nelson

Comments on who pays the tobacco tax in Oregon and the data in (EXHIBIT F).  Details the socio-economic status of smokers.  States that tobacco companies do not pay the tax.  Reiterates that tobacco consumption has not changed.

TAPE 8, B

006

Sen. Dukes

Asks for clarification about his client’s position on HB 4051.

012

Nelson

Responds their product is a legal product. Says just because you dislike a product or industry that taxes should be increased on the people who use the product.

018

Sen. Dukes

Comments on the use of Oregon Health Plan and Medicaid reimbursed services for tobacco related illness.

027

Chair Ferrioli

Comments on Sen. Dukes’ remarks.  Discusses tobacco companies and tobacco taxes.

037

Sen. Dukes

Observes that the calls she has received are about half from Washingtonians who do not want Oregon’s tax increased. 

040

Chair Ferrioli

Comments on the effect of a tax increase on North Portland retailers.  Discusses efforts during 2001 session to close the gap on revenue due to non-legal and alternative sales.  Asks about interdiction program.

060

Kosesan

Says it is underway.

065

Chair Ferrioli

Asks the Department of Revenue the status of the joint task force between the State Police and the Department of Revenue.

065

Deborah Buchanan

Department of Revenue.  Says the program has been operational a few months.  Says Department of Justice and State Police have identified a few cases. 

079

Chair Ferrioli

Discusses Washington State experience and asks whether Ms. Buchanan has information on their increase in tobacco tax.

083

Buchanan

Responds Washington has had ongoing problems with illegal activity, not just following a rate increase.

088

Chair Ferrioli

Says that is something the committee should be aware of.

094

Sen. Minnis

Asks about the funding source for the task force.

096

Buchanan

Says there were General Funds appropriated.

098

Sen. Minnis

Asks why cigarette tax revenues weren’t used.

100

Buchanan

Answers she is not qualified to respond to the question.

102

Chair Ferrioli

Responds that funding is the prerogative of the legislature.

108

JL Wilson

National Federation of Independent Business (NFIB).  Opposes HB 4051. Comments on retroactive portions of the measure and effect on smaller retailers.

126

Chair Ferrioli

Closes public hearing on HB 4051. Opens a public hearing on HJR 80.

HJR 80 – PUBLIC HEARING

132

Ozzie Rose

Confederation of Oregon School Administrators.  Details the components of HJR 80 that are improvements on Ballot Measure 13: uses less of the Education Endowment Fund; establishes a school capital matching fund; and there is a back up plan if HJR 80 does not pass.  Comments that school districts need to make financial decisions starting July 1.   Reiterates that this measure is better than Ballot Measure 13.

182

Sen. Dukes

Comments that HJR 80 requires waiting until the vote in September.

189

Rose

Responds there is a “back up” bill if HJR 80 does not pass.

190

Sen. Trow

Asks if the existence of the “back up” bill will get in the way of passage of the measure.   Opines that it might hurt passage.

193

Rose

Responds he is not sure what effect the “back up” bill will have.  Says the legislature will be back in January 2003.  Says their biggest problem is that the fiscal year starts on July 1 and there is a need for certainty.  Says he would have rather done a variety of things six months ago.  Offers that SB 1022 has been amended to work better.

227

Sen. Minnis

Asks whether schools are already making budget reductions.

229

Rose

Responds all schools are making reductions based on $112 million cut.

233

Sen. Minnis

Asks whether reductions are being made due to the failure of Ballot Measure 13.

234

Rose

Says schools have developed plans but hope they do not have to implement them.

236

Sen. Minnis

Inquires whether schools will not implement cuts if the legislature passes HJR 80. 

238

Rose

Says HJR 80, with the “back up” bill provides more certainty than past proposals.

241

Sen. Minnis

Asks about bonding.

242

Rose

Responds that the measure and the back up is more certain.

245

Sen. Minnis

Questions how much planning districts are doing.

246

Rose

Answers that all districts are planning for cuts and are waiting for the current legislative process to be completed.

250

John Marshall

Oregon School Boards Association (OSBA).  Says OSBA did not support Measure 13. Says HJR 80 is a better version because: there is a lower withdrawal from the Education Endowment Fund, only 18 percent of lottery proceeds are used, the addition of a capital matching fund, and it provides stability for the next school year.  Urges support for HJR 80.

271

Matthew Beasley

Vice President of the Bridgeport School Parent-Teacher Committee.  Offers support for HJR 80 and companion bills. Says his school may not open in the fall.  Presents difficulties of closing his school, including future requirements to upgrade for ADA compliance.  Opines the measure will pass due to the urgent need for school funding.

290

Sen. Ferrioli

Comments on the effect of the closure of Mr. Beasley’s school.

295

Beasley

Responds it would be very difficult to reopen.

298

Chair Ferrioli

Closes the public hearing on HJR 80.  Informs committee that Division of State Lands provided him information regarding HB 4058 that he will share with the committee.  Opens a public hearing on HB 4054.

HB 4054 – PUBLIC HEARING

325

Joe Schweinhart

Associated Oregon Industries.  Says the voters have spoken and that Ballot Measure 88 should be fully implemented.  Comments on cuts to income taxes, high unemployment, and the need for economic stimulus. Says Ballot Measure 88 is a middle class tax cut.

366

JL Wilson

NFIB. Urges committee to keep Ballot Measure 88 intact.  Provides examples of how businesses would use the savings from income tax deduction.  Says businesses are willing to make sacrifices as long as tax collections are a direct result of the health of the economy.  Says infusing the money in the economy now will improve employment.

414

Sen. Dukes

Asks for a definition of a “small business”.

418

Wilson

Answers the standard definition is a business with less than 500 employees. Says an average NFIB member has four employees and gross sales of $300,000.

427

Sen. Dukes

Comments that 100 employees in her district is a large business.  Says businesses in her district do not care about Ballot Measure 13 because they do not pay $5000 in federal taxes.  Comments on the ineffectiveness of the “trickle down” theory.  Asks whether people will actually spend their savings.

465

Schweinhart

Comments that the tax cut in Ballot Measure 88 applies to middle income as well.  Says these are consumers that will spend it.

TAPE 9, A

025

Sen. Dukes

Comments that not everyone will get the tax cuts.

026

Schweinhart

Says everyone will get a portion of it.

027

Sen. Dukes

Verifies which measure is being discussed.  Opines that not everyone in the City of Portland pays $3000 in federal income taxes.

032

Schweinhart

Comments that no matter what your income is, there will be savings.

034

Sen. Dukes

Responds that her definition of “low income” is different.

035

Schweinhart

Reiterates that there will be some savings for everyone.

040

Sen. Trow

Comments on school funding issues and that many people have children in school that will benefit.

051

Patty Whitney-Wise

Oregon Hunger Relief Task Force. Submits (EXHIBIT G) for the record and discusses the issue of hunger in Oregon.  Says the tax proposals are related to proposed budget cuts. Refers to the income gap data shown on EXHIBIT G.   Discusses declining business taxes.  Illustrates tax burden by income level.

102

Chair Ferrioli

Comments that hunger is disproportionately in rural Oregon.  Says that economic changes in rural Oregon have contributed to hunger. 

125

Whitney-Wise

Responds that proposed budget cuts will also affect jobs in rural Oregon.

135

Chair Ferrioli

Comments that government should not be the largest employer in a community.  Says the private sector must be successful in every community.

147

Ralph Groener

American Federation of State, County, and Municipal Employees (AFSCME).  Comments on the rural natural resources economy.  Discusses past changes in taxation that were enacted through the initiative process. States that the current recession has exacerbated the problem.  Comments on the revenue stream necessary to fund a high quality education system.  Says the problem does not go away when the recession ends.

220

Chair Ferrioli

Describes hunger issues in rural Oregon. 

241

Carol Robinson

Coalition for School Funding Now.  Submits (EXHIBIT H) and states the main point of the Coalition’s message.  Says that small communities depend on public school system and are an important economic driver.  Comments on her small business.

288

Chair Ferrioli

Closes the public hearing on HB 4054.  Says the work session for SB 1021 will not be held.   Discusses future meeting plans.

318

Chair Ferrioli

Adjourns meeting at 3:45 p.m.

 

Submitted By,                        Reviewed By,

 

 

 

KIM JAMES/ CARA FILSINGER                        PAUL WARNER,

Administrative Support                        Administrator

 

EXHIBIT SUMMARY

 

A – Informational materials, Legislative Revenue Office, 1 p

B – Informational materials, Legislative Revenue Office, 1 p

C – HB 4051, written testimony, Maura Roche, 3 pp

D – HB 4051, written testimony, Kevin Earls, 2 pp

E – HB 4051, informational materials, Legislative Revenue Office, 1 p

F – HB 4051, written testimony, Mark Nelson, 1 p

G - HB 4054, written testimony, Patty Whitney-Wise, 4 pp

H - HB 4054, written testimony, Carol Robinson, 1 p