{"id": "HB767", "year": 2001, "term": "2001-2002", "title": "establishing the excellence in learning in New Hampshire school funding and improvement program and making an appropriation therefor.", "narrative": "It was introduced on March 8, 2001 and referred to the House Finance committee. The minority of the committee recommended that the House pass it. The majority recommended that the House kill it, and the minority recommended that the House pass it, by a vote of 13\u20137. On April 18, 2001 the House voted to kill it on a roll call 235\u2013148.", "stages": [{"label": "House Committee (Finance)", "hand": "H:committee", "text": "It was introduced on March 8, 2001 and referred to the House Finance committee.", "notes": []}, {"label": "House Committee", "hand": "H:committee", "text": "The minority of the committee recommended that the House pass it.", "notes": []}, {"label": "House Committee (Finance)", "hand": "H:committee", "text": "The majority recommended that the House kill it, and the minority recommended that the House pass it, by a vote of 13\u20137.", "notes": []}, {"label": "On the House Floor", "hand": "H:floor", "text": "On April 18, 2001 the House voted to kill it on a roll call 235\u2013148.", "notes": []}], "notes": [], "vote_note": "", "events": [{"date": "2001-03-08", "text": "Introduced and ref to Finance; HJ26, p497", "routine": false, "cite": "HJ 26"}, {"date": "2001-03-15", "text": "Hearing (Jt with Educ and Ways&Means) Mar 28 10:00 Rep's Hall", "routine": false}, {"date": "2001-03-28", "text": "Education Comm Work Session on Educ portion of bill Apr 3 10:00 RM207,LOB", "routine": false}, {"date": "2001-04-04", "text": "Education Comm Work Session on Educ portion of bill Apr 9 9:00 RM207,LOB", "routine": false}, {"date": "2001-04-12", "text": "W&M Maj Report (W&M portions) ITL (vote 10-6)", "routine": false}, {"date": "2001-04-12", "text": "W&M Min Report OTP", "routine": false}, {"date": "2001-04-12", "text": "Educ Maj Report (Educ portions) ITL (vote 11-7)", "routine": false}, {"date": "2001-04-12", "text": "Educ Min Report OTP", "routine": false}, {"date": "2001-04-12", "text": "Finance Maj Report ITL for Apr 18 (vote 13-7;Reg<I>)", "routine": false}, {"date": "2001-04-12", "text": "Finance Min Report OTP", "routine": false}, {"date": "2001-04-18", "text": "Rep DiFruscia Prop Fl Am {0942}(New Title); HC35, p935", "routine": false, "cite": "HC 35", "cite_url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2001%5CNo%2035%20April%2018%202001.pdf"}, {"date": "2001-04-18", "text": "ITL Report Adopted RC(235-148); HJ39, p1144-1146", "routine": false, "cite": "HJ 39"}], "next_step": "House: INEXPEDIENT TO LEGISLATE", "archived": {"docket": true, "sponsors": true, "reports": true, "votes": true, "video": false, "hearings": true, "committee": true}, "status_source": "General Court bill status page", "chapter": "", "journey": {"steps": [{"date": "2001-04-18", "body": "H", "act": "killed", "mark": "x", "text": "Killed, 235\u2013148"}], "rail": [{"stop": "Introduced", "mark": "p", "date": "2001-03-08", "say": "Introduced"}, {"stop": "House", "mark": "x", "date": "2001-04-18", "say": "Killed, 235\u2013148"}, {"stop": "Senate", "mark": "-", "date": "", "say": "Never reached"}, {"stop": "Governor", "mark": "-", "date": "", "say": "Never reached"}, {"stop": "Law", "mark": "x", "date": "2001-04-18", "say": "Did not become law"}]}, "text_url": "", "facts": {"gen_status": "HOUSE", "house_status": "INEXPEDIENT TO LEGISLATE"}, "sponsors": [{"member_id": "373134", "name": "Peter Burling", "party": "D", "chamber": "H", "county": "Sullivan", "district": "1", "label": "Rep. Peter Burling (D - Sull 1)", "sequence": 0, "prime": true, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. Burling, Sull 1", "display_plain": "Rep. Peter Burling", "display": "Rep. Peter Burling (D)", "display_full": "Rep. Peter Burling (D - Sull 1)", "district_label": "Sull 1", "sort": "burling, peter", "slug": "peter-burling-sull-19"}, {"member_id": "375989", "name": "Cynthia Dokmo", "party": "R", "chamber": "H", "county": "Hillsborough", "district": "14", "label": "Rep. Cynthia Dokmo (R - Hills 14)", "sequence": 1, "prime": false, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. Dokmo, Hills 14", "display_plain": "Rep. Cynthia Dokmo", "display": "Rep. Cynthia Dokmo (R)", "display_full": "Rep. Cynthia Dokmo (R - Hills 14)", "district_label": "Hills 14", "sort": "dokmo, cynthia", "slug": "cynthia-dokmo-hills-6"}, {"member_id": "450", "name": "Peter Leishman", "party": "D", "chamber": "H", "county": "Hillsborough", "district": "13", "label": "Rep. Peter Leishman (D - Hills 13)", "sequence": 2, "prime": false, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. Leishman, Hills 13", "display_plain": "Rep. Peter Leishman", "display": "Rep. Peter Leishman (D)", "display_full": "Rep. Peter Leishman (D - Hills 13)", "district_label": "Hills 13", "sort": "leishman, peter", "slug": "peter-leishman-hills-33"}, {"member_id": "374959", "name": "Jane Clemons", "party": "D", "chamber": "H", "county": "Hillsborough", "district": "31", "label": "Rep. Jane Clemons (D - Hills 31)", "sequence": 3, "prime": false, "source": "bill text", "prime_inferred": true, "as_printed": "Rep. Clemons, Hills 31", "display_plain": "Rep. Jane Clemons", "display": "Rep. Jane Clemons (D)", "display_full": "Rep. Jane Clemons (D - Hills 31)", "district_label": "Hills 31", "sort": "clemons, jane", "slug": "jane-clemons-hills-24"}], "rollcalls": [{"date": "2001-04-18", "body": "H", "question": "FINANCE COMMITTEE MAJORITY REPORT:  ITL", "yeas": 235, "nays": 148, "passed": true, "threshold_note": null, "amendment": null, "threshold_needed": null, "threshold_rule": null, "tally": {"R": {"Nay": 27, "Yea": 219, "Presiding": 1, "Not Voting/Not Excused": 2, "Not Voting/Excused": 3}, "D": {"Yea": 15, "Nay": 120, "Not Voting/Excused": 2, "Not Voting/Not Excused": 5}, "I": {"Nay": 1, "Yea": 1}}, "members": [{"n": "Rep. Elizabeth Hager (R)", "s": "hager, elizabeth", "p": "R", "v": "Nay"}, {"n": "Rep. David Welch (R)", "s": "welch, david", "p": "R", "v": "Yea"}, {"n": "Rep. Betsy McKinney (R)", "s": "mckinney, betsy", "p": "R", "v": "Yea"}, {"n": "Rep. Phyllis Katsakiores (R)", "s": "katsakiores, phyllis", "p": "R", "v": "Yea"}, {"n": "Rep. Irene Messier (R)", "s": "messier, irene", "p": "R", "v": "Yea"}, {"n": "Rep. Howard Dickinson (R)", "s": "dickinson, howard", "p": "R", "v": "Yea"}, {"n": "Rep. Natalie Flanagan (R)", "s": "flanagan, natalie", "p": "R", "v": "Yea"}, {"n": "Rep. Lynn Horton (R)", "s": "horton, lynn", "p": "R", "v": "Yea"}, {"n": "Rep. Laura Pantelakos (D)", "s": "pantelakos, laura", "p": "D", "v": "Yea"}, {"n": "Rep. Lawrence Guay (R)", "s": "guay, lawrence", "p": "R", "v": "Yea"}, {"n": "Rep. Mary Jane Wallner (D)", "s": "wallner, mary jane", "p": "D", "v": "Nay"}, {"n": "Rep. Robert Holbrook (R)", "s": "holbrook, robert", "p": "R", "v": "Yea"}, {"n": "Rep. James Whittemore (R)", "s": "whittemore, james", "p": "R", "v": "Nay"}, {"n": "Rep. Nancy Ford (R)", "s": "ford, nancy", "p": "R", "v": "Yea"}, {"n": "Rep. MaryAnn Blanchard (D)", "s": "blanchard, maryann", "p": "D", "v": "Nay"}, {"n": "Rep. Dennis Fields (R)", "s": "fields, dennis", "p": "R", "v": "Yea"}, {"n": "Rep. Alf Jacobson (R)", "s": "jacobson, alf", "p": "R", "v": "Nay"}, {"n": "Rep. George Katsakiores (R)", "s": "katsakiores, george", "p": "R", "v": "Yea"}, {"n": "Rep. George Musler (R)", "s": "musler, george", "p": "R", "v": "Yea"}, {"n": "Rep. Gene Chandler (R)", "s": "chandler, gene", "p": "R", "v": "Presiding"}, {"n": "Rep. Leo Fraser (R)", "s": "fraser, leo", "p": "R", "v": "Nay"}, {"n": "Rep. Beverly Rodeschin (R)", "s": "rodeschin, beverly", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Johnson (R)", "s": "johnson, robert", "p": "R", "v": "Yea"}, {"n": "Rep. David Scanlan (R)", "s": "scanlan, david", "p": "R", "v": "Yea"}, {"n": "Rep. John Flanders (R)", "s": "flanders, john", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Daigle (D)", "s": "daigle, robert", "p": "D", "v": "Nay"}, {"n": "Rep. Gordon Flint (R)", "s": "flint, gordon", "p": "R", "v": "Nay"}, {"n": "Rep. David Alukonis (R)", "s": "alukonis, david", "p": "R", "v": "Yea"}, {"n": "Rep. William Desrosiers (R)", "s": "desrosiers, william", "p": "R", "v": "Yea"}, {"n": "Rep. Betty Hall (I)", "s": "hall, betty", "p": "I", "v": "Nay"}, {"n": "Rep. John Hunt (R)", "s": "hunt, john", "p": "R", "v": "Yea"}, {"n": "Rep. Roland Lefebvre (D)", "s": "lefebvre, roland", "p": "D", "v": "Nay"}, {"n": "Rep. Janet Wall (D)", "s": "wall, janet", "p": "D", "v": "Nay"}, {"n": "Rep. Karen McRae (R)", "s": "mcrae, karen", "p": "R", "v": "Yea"}, {"n": "Rep. Neal Kurk (R)", "s": "kurk, neal", "p": "R", "v": "Yea"}, {"n": "Rep. Douglas Lachance (R)", "s": "lachance, douglas", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Burling (D)", "s": "burling, peter", "p": "D", "v": "Nay"}, {"n": "Rep. Gabriel Daneault (D)", "s": "daneault, gabriel", "p": "D", "v": "Nay"}, {"n": "Rep. Merton Dyer (R)", "s": "dyer, merton", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Larry Elliott (R)", "s": "elliott, larry", "p": "R", "v": "Yea"}, {"n": "Rep. Larry Emerton (R)", "s": "emerton, larry", "p": "R", "v": "Yea"}, {"n": "Rep. Cecelia Kane (D)", "s": "kane, cecelia", "p": "D", "v": "Nay"}, {"n": "Rep. Stephanie Micklon (D)", "s": "micklon, stephanie", "p": "D", "v": "Yea"}, {"n": "Rep. Sharon Nordgren (D)", "s": "nordgren, sharon", "p": "D", "v": "Nay"}, {"n": "Rep. Leo Pepino (R)", "s": "pepino, leo", "p": "R", "v": "Yea"}, {"n": "Rep. Thomas Rice (R)", "s": "rice, thomas", "p": "R", "v": "Yea"}, {"n": "Rep. Ralph Rosen (R)", "s": "rosen, ralph", "p": "R", "v": "Yea"}, {"n": "Rep. Douglass Teschner (R)", "s": "teschner, douglass", "p": "R", "v": "Yea"}, {"n": "Rep. William Tsiros (R)", "s": "tsiros, william", "p": "R", "v": "Yea"}, {"n": "Rep. A Theresa Drabinowicz (D)", "s": "drabinowicz, a theresa", "p": "D", "v": "Yea"}, {"n": "Rep. Irene Pratt (D)", "s": "pratt, irene", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Julie Brown (R)", "s": "brown, julie", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Gary Gilmore (D)", "s": "gilmore, gary", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Maurice Goulet (R)", "s": "goulet, maurice", "p": "R", "v": "Yea"}, {"n": "Rep. Lionel Johnson (D)", "s": "johnson, lionel", "p": "D", "v": "Nay"}, {"n": "Rep. David Cote (D)", "s": "cote, david", "p": "D", "v": "Nay"}, {"n": "Rep. Thomas Salatiello (D)", "s": "salatiello, thomas", "p": "D", "v": "Nay"}, {"n": "Rep. Kenneth Weyler (R)", "s": "weyler, kenneth", "p": "R", "v": "Yea"}, {"n": "Rep. Glenn Dewhirst (R)", "s": "dewhirst, glenn", "p": "R", "v": "Yea"}, {"n": "Rep. Robert L'Heureux (R)", "s": "l'heureux, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Martin Feuerstein (R)", "s": "feuerstein, martin", "p": "R", "v": "Nay"}, {"n": "Rep. Karen Hutchinson (R)", "s": "hutchinson, karen", "p": "R", "v": "Yea"}, {"n": "Rep. John White (D)", "s": "white, john", "p": "D", "v": "Nay"}, {"n": "Rep. Leon Calawa (R)", "s": "calawa, leon", "p": "R", "v": "Yea"}, {"n": "Rep. David Allison (D)", "s": "allison, david", "p": "D", "v": "Nay"}, {"n": "Rep. Benjamin Baroody (D)", "s": "baroody, benjamin", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Gordon Bartlett (R)", "s": "bartlett, gordon", "p": "R", "v": "Yea"}, {"n": "Rep. Jeb Bradley (R)", "s": "bradley, jeb", "p": "R", "v": "Yea"}, {"n": "Rep. Raymond Buckley (D)", "s": "buckley, raymond", "p": "D", "v": "Nay"}, {"n": "Rep. Daniel Burnham (D)", "s": "burnham, daniel", "p": "D", "v": "Nay"}, {"n": "Rep. Martha Fuller Clark (D)", "s": "clark, martha fuller", "p": "D", "v": "Nay"}, {"n": "Rep. Jane Clemons (D)", "s": "clemons, jane", "p": "D", "v": "Nay"}, {"n": "Rep. Benjamin DePecol (D)", "s": "depecol, benjamin", "p": "D", "v": "Nay"}, {"n": "Rep. Patricia Dowling (R)", "s": "dowling, patricia", "p": "R", "v": "Yea"}, {"n": "Rep. Mary Ellen Martin (D)", "s": "martin, mary ellen", "p": "D", "v": "Yea"}, {"n": "Rep. Robert Mercer (R)", "s": "mercer, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Sherman Packard (R)", "s": "packard, sherman", "p": "R", "v": "Yea"}, {"n": "Rep. Leighton Pratt (R)", "s": "pratt, leighton", "p": "R", "v": "Yea"}, {"n": "Rep. Joan Tate (R)", "s": "tate, joan", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Wheeler (R)", "s": "wheeler, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Charles Yeaton (D)", "s": "yeaton, charles", "p": "D", "v": "Nay"}, {"n": "Rep. William Knowles (D)", "s": "knowles, william", "p": "D", "v": "Nay"}, {"n": "Rep. Claudette Jean (D)", "s": "jean, claudette", "p": "D", "v": "Yea"}, {"n": "Rep. Janet Arndt (R)", "s": "arndt, janet", "p": "R", "v": "Yea"}, {"n": "Rep. Thomas Arnold (R)", "s": "arnold, thomas", "p": "R", "v": "Yea"}, {"n": "Rep. Stephen Avery (R)", "s": "avery, stephen", "p": "R", "v": "Nay"}, {"n": "Rep. Paula Bradley (D)", "s": "bradley, paula", "p": "D", "v": "Nay"}, {"n": "Rep. Frank Callaghan (D)", "s": "callaghan, frank", "p": "D", "v": "Nay"}, {"n": "Rep. Robert Chabot (R)", "s": "chabot, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Vivian Clark (R)", "s": "clark, vivian", "p": "R", "v": "Yea"}, {"n": "Rep. John Cloutier (D)", "s": "cloutier, john", "p": "D", "v": "Nay"}, {"n": "Rep. Betsy Coes (D)", "s": "coes, betsy", "p": "D", "v": "Nay"}, {"n": "Rep. Patricia Dunlap (R)", "s": "dunlap, patricia", "p": "R", "v": "Yea"}, {"n": "Rep. Stephanie Eaton (R)", "s": "eaton, stephanie", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Fesh (R)", "s": "fesh, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Linda Foster (D)", "s": "foster, linda", "p": "D", "v": "Nay"}, {"n": "Rep. Barbara French (D)", "s": "french, barbara", "p": "D", "v": "Nay"}, {"n": "Rep. Gary Greenberg (R)", "s": "greenberg, gary", "p": "R", "v": "Yea"}, {"n": "Rep. Bonnie Ham (R)", "s": "ham, bonnie", "p": "R", "v": "Nay"}, {"n": "Rep. Loren Jean (R)", "s": "jean, loren", "p": "R", "v": "Yea"}, {"n": "Rep. Richard Kennedy (R)", "s": "kennedy, richard", "p": "R", "v": "Yea"}, {"n": "Rep. Ray Langer (R)", "s": "langer, ray", "p": "R", "v": "Yea"}, {"n": "Rep. David Lawton (R)", "s": "lawton, david", "p": "R", "v": "Yea"}, {"n": "Rep. Rudy Lessard (R)", "s": "lessard, rudy", "p": "R", "v": "Yea"}, {"n": "Rep. L Randy Lyman (R)", "s": "lyman, l randy", "p": "R", "v": "Yea"}, {"n": "Rep. Joseph Manning (R)", "s": "manning, joseph", "p": "R", "v": "Nay"}, {"n": "Rep. Paul McGuirk (D)", "s": "mcguirk, paul", "p": "D", "v": "Nay"}, {"n": "Rep. Edgar Mears (D)", "s": "mears, edgar", "p": "D", "v": "Nay"}, {"n": "Rep. Robert Milligan (R)", "s": "milligan, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Henry Mock (R)", "s": "mock, henry", "p": "R", "v": "Yea"}, {"n": "Rep. Benjamin Moore (R)", "s": "moore, benjamin", "p": "R", "v": "Yea"}, {"n": "Rep. Carol Moore (D)", "s": "moore, carol", "p": "D", "v": "Nay"}, {"n": "Rep. Patricia O'Keefe (D)", "s": "o'keefe, patricia", "p": "D", "v": "Nay"}, {"n": "Rep. Derek Owen (D)", "s": "owen, derek", "p": "D", "v": "Yea"}, {"n": "Rep. Arthur Pelletier (D)", "s": "pelletier, arthur", "p": "D", "v": "Nay"}, {"n": "Rep. Marsha Pelletier (D)", "s": "pelletier, marsha", "p": "D", "v": "Nay"}, {"n": "Rep. Donald Philbrick (R)", "s": "philbrick, donald", "p": "R", "v": "Yea"}, {"n": "Rep. Ed Putnam (R)", "s": "putnam, ed", "p": "R", "v": "Yea"}, {"n": "Rep. Barbara Richardson (D)", "s": "richardson, barbara", "p": "D", "v": "Nay"}, {"n": "Rep. H Charles Royce (R)", "s": "royce, h charles", "p": "R", "v": "Yea"}, {"n": "Rep. Ronald Russell (D)", "s": "russell, ronald", "p": "D", "v": "Nay"}, {"n": "Rep. Maxwell Sargent (R)", "s": "sargent, maxwell", "p": "R", "v": "Yea"}, {"n": "Rep. Edwin Smith (R)", "s": "smith, edwin", "p": "R", "v": "Yea"}, {"n": "Rep. Clair Snyder (D)", "s": "snyder, clair", "p": "D", "v": "Nay"}, {"n": "Rep. James Splaine (D)", "s": "splaine, james", "p": "D", "v": "Yea"}, {"n": "Rep. Joseph Stone (R)", "s": "stone, joseph", "p": "R", "v": "Yea"}, {"n": "Rep. C Donald Stritch (R)", "s": "stritch, c donald", "p": "R", "v": "Yea"}, {"n": "Rep. Michael Whalley (R)", "s": "whalley, michael", "p": "R", "v": "Yea"}, {"n": "Rep. Margaret Case (R)", "s": "case, margaret", "p": "R", "v": "Yea"}, {"n": "Rep. David Hess (R)", "s": "hess, david", "p": "R", "v": "Yea"}, {"n": "Rep. David Babson (R)", "s": "babson, david", "p": "R", "v": "Yea"}, {"n": "Rep. Ronald Belanger (R)", "s": "belanger, ronald", "p": "R", "v": "Yea"}, {"n": "Rep. Roger Berube (D)", "s": "berube, roger", "p": "D", "v": "Nay"}, {"n": "Rep. Franklin Bishop (R)", "s": "bishop, franklin", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Brundige (R)", "s": "brundige, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Kevin Camm (R)", "s": "camm, kevin", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Clegg (R)", "s": "clegg, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Cote (D)", "s": "cote, peter", "p": "D", "v": "Nay"}, {"n": "Rep. Toni Crosby (D)", "s": "crosby, toni", "p": "D", "v": "Nay"}, {"n": "Rep. Perley Davis (R)", "s": "davis, perley", "p": "R", "v": "Nay"}, {"n": "Rep. Marlene DeChane (D)", "s": "dechane, marlene", "p": "D", "v": "Nay"}, {"n": "Rep. Robert Dodge (R)", "s": "dodge, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Cynthia Dokmo (R)", "s": "dokmo, cynthia", "p": "R", "v": "Nay"}, {"n": "Rep. Paul Dwyer (D)", "s": "dwyer, paul", "p": "D", "v": "Nay"}, {"n": "Rep. Marilyn Fraser (D)", "s": "fraser, marilyn", "p": "D", "v": "Nay"}, {"n": "Rep. John Gleason (R)", "s": "gleason, john", "p": "R", "v": "Nay"}, {"n": "Rep. Anne Grassie (D)", "s": "grassie, anne", "p": "D", "v": "Nay"}, {"n": "Rep. Warren Henderson (R)", "s": "henderson, warren", "p": "R", "v": "Yea"}, {"n": "Rep. Keith Herman (R)", "s": "herman, keith", "p": "R", "v": "Yea"}, {"n": "Rep. Jane Kelley (D)", "s": "kelley, jane", "p": "D", "v": "Yea"}, {"n": "Rep. Joseph Kenney (R)", "s": "kenney, joseph", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Rudolph Kobel (R)", "s": "kobel, rudolph", "p": "R", "v": "Yea"}, {"n": "Rep. Jane Langley (R)", "s": "langley, jane", "p": "R", "v": "Yea"}, {"n": "Rep. Richard LaRose (R)", "s": "larose, richard", "p": "R", "v": "Yea"}, {"n": "Rep. Sid Lovett (D)", "s": "lovett, sid", "p": "D", "v": "Nay"}, {"n": "Rep. James MacKay (D)", "s": "mackay, james", "p": "D", "v": "Yea"}, {"n": "Rep. Harold Melcher (D)", "s": "melcher, harold", "p": "D", "v": "Nay"}, {"n": "Rep. Paul Mirski (R)", "s": "mirski, paul", "p": "R", "v": "Yea"}, {"n": "Rep. Ronald Nowe (R)", "s": "nowe, ronald", "p": "R", "v": "Yea"}, {"n": "Rep. Marc Pappas (R)", "s": "pappas, marc", "p": "R", "v": "Yea"}, {"n": "Rep. Betsey Patten (R)", "s": "patten, betsey", "p": "R", "v": "Yea"}, {"n": "Rep. John Thomas (R)", "s": "thomas, john", "p": "R", "v": "Yea"}, {"n": "Rep. O Alan Thulander (R)", "s": "thulander, o alan", "p": "R", "v": "Yea"}, {"n": "Rep. Fran Wendelboe (R)", "s": "wendelboe, fran", "p": "R", "v": "Yea"}, {"n": "Rep. Donald White (R)", "s": "white, donald", "p": "R", "v": "Yea"}, {"n": "Rep. Naida Kaen (D)", "s": "kaen, naida", "p": "D", "v": "Nay"}, {"n": "Rep. Thomas Varrell (R)", "s": "varrell, thomas", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Bergin (R)", "s": "bergin, peter", "p": "R", "v": "Nay"}, {"n": "Rep. David Bickford (R)", "s": "bickford, david", "p": "R", "v": "Yea"}, {"n": "Rep. Donald Carlson (R)", "s": "carlson, donald", "p": "R", "v": "Yea"}, {"n": "Rep. Norman Major (R)", "s": "major, norman", "p": "R", "v": "Yea"}, {"n": "Rep. Kathleen Taylor (D)", "s": "taylor, kathleen", "p": "D", "v": "Nay"}, {"n": "Rep. Ralph Akins (R)", "s": "akins, ralph", "p": "R", "v": "Yea"}, {"n": "Rep. John Alger (R)", "s": "alger, john", "p": "R", "v": "Yea"}, {"n": "Rep. Susan Almy (D)", "s": "almy, susan", "p": "D", "v": "Nay"}, {"n": "Rep. Eric Anderson (R)", "s": "anderson, eric", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Batula (R)", "s": "batula, peter", "p": "R", "v": "Yea"}, {"n": "Rep. William Brennan (D)", "s": "brennan, william", "p": "D", "v": "Nay"}, {"n": "Rep. Lori Cardin (D)", "s": "cardin, lori", "p": "D", "v": "Yea"}, {"n": "Rep. Lars Christiansen (R)", "s": "christiansen, lars", "p": "R", "v": "Yea"}, {"n": "Rep. Richard Cooney (R)", "s": "cooney, richard", "p": "R", "v": "Yea"}, {"n": "Rep. Bruce Dearborn (R)", "s": "dearborn, bruce", "p": "R", "v": "Yea"}, {"n": "Rep. Michael Downing (D)", "s": "downing, michael", "p": "D", "v": "Yea"}, {"n": "Rep. Iris Estabrook (D)", "s": "estabrook, iris", "p": "D", "v": "Nay"}, {"n": "Rep. Brenda Ferland (I)", "s": "ferland, brenda", "p": "I", "v": "Yea"}, {"n": "Rep. Kathleen Flora (R)", "s": "flora, kathleen", "p": "R", "v": "Yea"}, {"n": "Rep. Sheila Francoeur (R)", "s": "francoeur, sheila", "p": "R", "v": "Yea"}, {"n": "Rep. Mary Gile (D)", "s": "gile, mary", "p": "D", "v": "Nay"}, {"n": "Rep. Ruth Ginsburg (D)", "s": "ginsburg, ruth", "p": "D", "v": "Nay"}, {"n": "Rep. William Golding (R)", "s": "golding, william", "p": "R", "v": "Yea"}, {"n": "Rep. Mary Griffin (R)", "s": "griffin, mary", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Haley (D)", "s": "haley, robert", "p": "D", "v": "Nay"}, {"n": "Rep. John Langone (R)", "s": "langone, john", "p": "R", "v": "Nay"}, {"n": "Rep. William Leber (R)", "s": "leber, william", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Leishman (D)", "s": "leishman, peter", "p": "D", "v": "Nay"}, {"n": "Rep. Richard Leone (R)", "s": "leone, richard", "p": "R", "v": "Nay"}, {"n": "Rep. Robert Letourneau (R)", "s": "letourneau, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Harold Lynde (D)", "s": "lynde, harold", "p": "D", "v": "Nay"}, {"n": "Rep. Roy Maxfield (R)", "s": "maxfield, roy", "p": "R", "v": "Nay"}, {"n": "Rep. David Meader (D)", "s": "meader, david", "p": "D", "v": "Nay"}, {"n": "Rep. Terie Norelli (D)", "s": "norelli, terie", "p": "D", "v": "Nay"}, {"n": "Rep. Andrew Peterson (R)", "s": "peterson, andrew", "p": "R", "v": "Yea"}, {"n": "Rep. James Pilliod (R)", "s": "pilliod, james", "p": "R", "v": "Nay"}, {"n": "Rep. John Pratt (D)", "s": "pratt, john", "p": "D", "v": "Nay"}, {"n": "Rep. Neil Reardon (R)", "s": "reardon, neil", "p": "R", "v": "Yea"}, {"n": "Rep. Tara Reardon (D)", "s": "reardon, tara", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Gloria Seldin (D)", "s": "seldin, gloria", "p": "D", "v": "Nay"}, {"n": "Rep. Marjorie Smith (D)", "s": "smith, marjorie", "p": "D", "v": "Nay"}, {"n": "Rep. John E. Tholl Jr. (R)", "s": "tholl, john e., jr.", "p": "R", "v": "Yea"}, {"n": "Rep. Steve Vaillancourt (R)", "s": "vaillancourt, steve", "p": "R", "v": "Yea"}, {"n": "Rep. Jacquelyne Weatherspoon (D)", "s": "weatherspoon, jacquelyne", "p": "D", "v": "Nay"}, {"n": "Rep. Carol Williams (D)", "s": "williams, carol", "p": "D", "v": "Nay"}, {"n": "Rep. Michael Rollo (D)", "s": "rollo, michael", "p": "D", "v": "Nay"}, {"n": "Rep. Walter Mikowlski (R)", "s": "mikowlski, walter", "p": "R", "v": "Not Voting/Excused"}, {"n": "Rep. Larry Cossette (R)", "s": "cossette, larry", "p": "R", "v": "Yea"}, {"n": "Rep. Janeen Dalrymple (R)", "s": "dalrymple, janeen", "p": "R", "v": "Yea"}, {"n": "Rep. Amy Robb (D)", "s": "robb, amy", "p": "D", "v": "Nay"}, {"n": "Rep. Frank Sapareto (R)", "s": "sapareto, frank", "p": "R", "v": "Yea"}, {"n": "Rep. Marie Rabideau (R)", "s": "rabideau, marie", "p": "R", "v": "Yea"}, {"n": "Rep. Christine Konys (D)", "s": "konys, christine", "p": "D", "v": "Nay"}, {"n": "Rep. Jacqueline Cali-Pitts (D)", "s": "cali-pitts, jacqueline", "p": "D", "v": "Nay"}, {"n": "Rep. Robert H. Rowe (R)", "s": "rowe, robert h.", "p": "R", "v": "Yea"}, {"n": "Rep. Richard Heon (D)", "s": "heon, richard", "p": "D", "v": "Nay"}, {"n": "Rep. Frank Davis (D)", "s": "davis, frank", "p": "D", "v": "Nay"}, {"n": "Rep. Phyllis Woods (R)", "s": "woods, phyllis", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Batchelder (D)", "s": "batchelder, robert", "p": "D", "v": "Nay"}, {"n": "Rep. Candace Bouchard (D)", "s": "bouchard, candace", "p": "D", "v": "Nay"}, {"n": "Rep. Richard Brewster (D)", "s": "brewster, richard", "p": "D", "v": "Yea"}, {"n": "Rep. Russell Bridle (R)", "s": "bridle, russell", "p": "R", "v": "Yea"}, {"n": "Rep. Pierre Bruno (R)", "s": "bruno, pierre", "p": "R", "v": "Yea"}, {"n": "Rep. John Cobb (R)", "s": "cobb, john", "p": "R", "v": "Yea"}, {"n": "Rep. Pamela Coughlin (R)", "s": "coughlin, pamela", "p": "R", "v": "Yea"}, {"n": "Rep. Judy Courchesne (D)", "s": "courchesne, judy", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. Russell Cox (R)", "s": "cox, russell", "p": "R", "v": "Yea"}, {"n": "Rep. James Craig (D)", "s": "craig, james", "p": "D", "v": "Nay"}, {"n": "Rep. Stanley Czech (R)", "s": "czech, stanley", "p": "R", "v": "Yea"}, {"n": "Rep. Anthony DiFruscia (R)", "s": "difruscia, anthony", "p": "R", "v": "Yea"}, {"n": "Rep. Terri Dudley (R)", "s": "dudley, terri", "p": "R", "v": "Yea"}, {"n": "Rep. Richard Fletcher (R)", "s": "fletcher, richard", "p": "R", "v": "Yea"}, {"n": "Rep. G Michael Gilman (R)", "s": "gilman, g michael", "p": "R", "v": "Yea"}, {"n": "Rep. Jeffrey Goley (D)", "s": "goley, jeffrey", "p": "D", "v": "Nay"}, {"n": "Rep. Mary Gorman (D)", "s": "gorman, mary", "p": "D", "v": "Nay"}, {"n": "Rep. Albert Hamel (R)", "s": "hamel, albert", "p": "R", "v": "Yea"}, {"n": "Rep. Nancy Johnson (D)", "s": "johnson, nancy", "p": "D", "v": "Nay"}, {"n": "Rep. Constance Jones (R)", "s": "jones, constance", "p": "R", "v": "Nay"}, {"n": "Rep. Harvey Keye (D)", "s": "keye, harvey", "p": "D", "v": "Nay"}, {"n": "Rep. Dana Landers (D)", "s": "landers, dana", "p": "D", "v": "Nay"}, {"n": "Rep. Bette Lasky (D)", "s": "lasky, bette", "p": "D", "v": "Nay"}, {"n": "Rep. Donald Lent (D)", "s": "lent, donald", "p": "D", "v": "Nay"}, {"n": "Rep. Priscilla Lockwood (R)", "s": "lockwood, priscilla", "p": "R", "v": "Nay"}, {"n": "Rep. Gene Marshall (R)", "s": "marshall, gene", "p": "R", "v": "Yea"}, {"n": "Rep. Andre Martel (R)", "s": "martel, andre", "p": "R", "v": "Yea"}, {"n": "Rep. Alice McDonough-Wallace (D)", "s": "mcdonough-wallace, alice", "p": "D", "v": "Nay"}, {"n": "Rep. Alida Millham (R)", "s": "millham, alida", "p": "R", "v": "Yea"}, {"n": "Rep. McKim Mitchell (D)", "s": "mitchell, mckim", "p": "D", "v": "Nay"}, {"n": "Rep. Edward Moran (R)", "s": "moran, edward", "p": "R", "v": "Yea"}, {"n": "Rep. Charles Morse (R)", "s": "morse, charles", "p": "R", "v": "Yea"}, {"n": "Rep. Timothy O'Connell (R)", "s": "o'connell, timothy", "p": "R", "v": "Nay"}, {"n": "Rep. James Phinizy (D)", "s": "phinizy, james", "p": "D", "v": "Yea"}, {"n": "Rep. Frances Potter (D)", "s": "potter, frances", "p": "D", "v": "Not Voting/Not Excused"}, {"n": "Rep. David Poulin (R)", "s": "poulin, david", "p": "R", "v": "Yea"}, {"n": "Rep. Anne Priestley (R)", "s": "priestley, anne", "p": "R", "v": "Yea"}, {"n": "Rep. Marshall Quandt (R)", "s": "quandt, marshall", "p": "R", "v": "Yea"}, {"n": "Rep. Sandra Reeves (R)", "s": "reeves, sandra", "p": "R", "v": "Yea"}, {"n": "Rep. William Roberts (R)", "s": "roberts, william", "p": "R", "v": "Yea"}, {"n": "Rep. Beth Rodd (D)", "s": "rodd, beth", "p": "D", "v": "Nay"}, {"n": "Rep. Robert Rodrigue (D)", "s": "rodrigue, robert", "p": "D", "v": "Nay"}, {"n": "Rep. Walter Ruffner (R)", "s": "ruffner, walter", "p": "R", "v": "Yea"}, {"n": "Rep. Elizabeth Shultis (D)", "s": "shultis, elizabeth", "p": "D", "v": "Nay"}, {"n": "Rep. Martha Solow (D)", "s": "solow, martha", "p": "D", "v": "Not Voting/Excused"}, {"n": "Rep. Tony Soltani (R)", "s": "soltani, tony", "p": "R", "v": "Yea"}, {"n": "Rep. Judith Spang (D)", "s": "spang, judith", "p": "D", "v": "Nay"}, {"n": "Rep. Gary Torressen (R)", "s": "torressen, gary", "p": "R", "v": "Nay"}, {"n": "Rep. Brien Ward (R)", "s": "ward, brien", "p": "R", "v": "Yea"}, {"n": "Rep. John Whittier (R)", "s": "whittier, john", "p": "R", "v": "Yea"}, {"n": "Rep. Jane Wood (D)", "s": "wood, jane", "p": "D", "v": "Nay"}, {"n": "Rep. David Woodward (R)", "s": "woodward, david", "p": "R", "v": "Yea"}, {"n": "Rep. Roger Zerba (D)", "s": "zerba, roger", "p": "D", "v": "Nay"}, {"n": "Rep. William Zolla (R)", "s": "zolla, william", "p": "R", "v": "Yea"}, {"n": "Rep. P Judith Sullivan (R)", "s": "sullivan, p judith", "p": "R", "v": "Yea"}, {"n": "Rep. John Gallus (R)", "s": "gallus, john", "p": "R", "v": "Yea"}, {"n": "Rep. William Kelley (R)", "s": "kelley, william", "p": "R", "v": "Yea"}, {"n": "Rep. David Russell (R)", "s": "russell, david", "p": "R", "v": "Yea"}, {"n": "Rep. Russell Albert (R)", "s": "albert, russell", "p": "R", "v": "Yea"}, {"n": "Rep. Nelson Allan (R)", "s": "allan, nelson", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Allen (D)", "s": "allen, peter", "p": "D", "v": "Nay"}, {"n": "Rep. Mary L. Andosca (D)", "s": "andosca, mary l.", "p": "D", "v": "Nay"}, {"n": "Rep. Lawrence Artz (R)", "s": "artz, lawrence", "p": "R", "v": "Yea"}, {"n": "Rep. Michael Balboni (R)", "s": "balboni, michael", "p": "R", "v": "Yea"}, {"n": "Rep. John L. Balcom (R)", "s": "balcom, john l.", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Barker (R)", "s": "barker, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Paul Bellavance (D)", "s": "bellavance, paul", "p": "D", "v": "Nay"}, {"n": "Rep. Bernard Benn (D)", "s": "benn, bernard", "p": "D", "v": "Nay"}, {"n": "Rep. Jean-Guy Bergeron (R)", "s": "bergeron, jean-guy", "p": "R", "v": "Yea"}, {"n": "Rep. David Bouchard (R)", "s": "bouchard, david", "p": "R", "v": "Yea"}, {"n": "Rep. Michael W. Bouldin (R)", "s": "bouldin, michael w.", "p": "R", "v": "Yea"}, {"n": "Rep. Raimond Bowles (R)", "s": "bowles, raimond", "p": "R", "v": "Nay"}, {"n": "Rep. Laurie Boyce (R)", "s": "boyce, laurie", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Bragdon (R)", "s": "bragdon, peter", "p": "R", "v": "Yea"}, {"n": "Rep. Sharon Carson (R)", "s": "carson, sharon", "p": "R", "v": "Yea"}, {"n": "Rep. Kevin Chalbeck (R)", "s": "chalbeck, kevin", "p": "R", "v": "Yea"}, {"n": "Rep. Chris Christensen (R)", "s": "christensen, chris", "p": "R", "v": "Yea"}, {"n": "Rep. Claire Clarke (D)", "s": "clarke, claire", "p": "D", "v": "Nay"}, {"n": "Rep. William Clayton (D)", "s": "clayton, william", "p": "D", "v": "Nay"}, {"n": "Rep. J D Colcord (R)", "s": "colcord, j d", "p": "R", "v": "Yea"}, {"n": "Rep. Mary Cooney (D)", "s": "cooney, mary", "p": "D", "v": "Nay"}, {"n": "Rep. Corey Corbin (R)", "s": "corbin, corey", "p": "R", "v": "Yea"}, {"n": "Rep. Raymond C. Cummings (R)", "s": "cummings, raymond c.", "p": "R", "v": "Yea"}, {"n": "Rep. Judson Dexter (R)", "s": "dexter, judson", "p": "R", "v": "Nay"}, {"n": "Rep. Kimberley Dionne (R)", "s": "dionne, kimberley", "p": "R", "v": "Yea"}, {"n": "Rep. Richard Drisko (R)", "s": "drisko, richard", "p": "R", "v": "Yea"}, {"n": "Rep. Christopher Dunne (R)", "s": "dunne, christopher", "p": "R", "v": "Yea"}, {"n": "Rep. Jeffrey Duval (D)", "s": "duval, jeffrey", "p": "D", "v": "Nay"}, {"n": "Rep. Richard Eaton (D)", "s": "eaton, richard", "p": "D", "v": "Nay"}, {"n": "Rep. Dana Edwards (R)", "s": "edwards, dana", "p": "R", "v": "Yea"}, {"n": "Rep. Susan Emerson (R)", "s": "emerson, susan", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Espiefs (D)", "s": "espiefs, peter", "p": "D", "v": "Nay"}, {"n": "Rep. Chandler Fairbanks (R)", "s": "fairbanks, chandler", "p": "R", "v": "Yea"}, {"n": "Rep. Paul A. Ferland (D)", "s": "ferland, paul a.", "p": "D", "v": "Nay"}, {"n": "Rep. Donald Flanders (R)", "s": "flanders, donald", "p": "R", "v": "Yea"}, {"n": "Rep. Peter Franklin (D)", "s": "franklin, peter", "p": "D", "v": "Nay"}, {"n": "Rep. Christine Furman (R)", "s": "furman, christine", "p": "R", "v": "Yea"}, {"n": "Rep. William Gabler (R)", "s": "gabler, william", "p": "R", "v": "Yea"}, {"n": "Rep. Carolyn Gargasz (R)", "s": "gargasz, carolyn", "p": "R", "v": "Yea"}, {"n": "Rep. Jeffrey Gilbert (R)", "s": "gilbert, jeffrey", "p": "R", "v": "Yea"}, {"n": "Rep. Karl Gilbert (R)", "s": "gilbert, karl", "p": "R", "v": "Yea"}, {"n": "Rep. Ronald Giordano (R)", "s": "giordano, ronald", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Giuda (R)", "s": "giuda, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Carlos E. Gonzalez (R)", "s": "gonzalez, carlos e.", "p": "R", "v": "Yea"}, {"n": "Rep. Earle Goodwin (D)", "s": "goodwin, earle", "p": "D", "v": "Nay"}, {"n": "Rep. John Graham (R)", "s": "graham, john", "p": "R", "v": "Yea"}, {"n": "Rep. Vincent Greco (D)", "s": "greco, vincent", "p": "D", "v": "Nay"}, {"n": "Rep. Frank Guinta (R)", "s": "guinta, frank", "p": "R", "v": "Yea"}, {"n": "Rep. Charles Hall (R)", "s": "hall, charles", "p": "R", "v": "Yea"}, {"n": "Rep. Michael Harrington (R)", "s": "harrington, michael", "p": "R", "v": "Yea"}, {"n": "Rep. Joseph Harris (D)", "s": "harris, joseph", "p": "D", "v": "Nay"}, {"n": "Rep. Sandra Harris (D)", "s": "harris, sandra", "p": "D", "v": "Nay"}, {"n": "Rep. Jonathan Hill (R)", "s": "hill, jonathan", "p": "R", "v": "Yea"}, {"n": "Rep. Rip Holden (R)", "s": "holden, rip", "p": "R", "v": "Yea"}, {"n": "Rep. James Holland (R)", "s": "holland, james", "p": "R", "v": "Yea"}, {"n": "Rep. Gary Hopper (R)", "s": "hopper, gary", "p": "R", "v": "Yea"}, {"n": "Rep. Christopher Hughes (D)", "s": "hughes, christopher", "p": "D", "v": "Nay"}, {"n": "Rep. John Hutchinson (R)", "s": "hutchinson, john", "p": "R", "v": "Yea"}, {"n": "Rep. Robert Introne (R)", "s": "introne, robert", "p": "R", "v": "Yea"}, {"n": "Rep. Daniel Itse (R)", "s": "itse, daniel", "p": "R", "v": "Yea"}, {"n": "Rep. Rogers Johnson (R)", "s": "johnson, rogers", "p": "R", "v": "Yea"}, {"n": "Rep. William Johnson (D)", "s": "johnson, william", "p": "D", "v": "Nay"}, {"n": "Rep. John Kacavas (D)", "s": "kacavas, john", "p": "D", "v": "Nay"}, {"n": "Rep. Paul LaFlamme (R)", "s": "laflamme, paul", "p": "R", "v": "Yea"}, {"n": "Rep. Edward Leach (R)", "s": "leach, edward", "p": "R", "v": "Yea"}, {"n": "Rep. Stephen L'Heureux (R)", "s": "l'heureux, stephen", "p": "R", "v": "Yea"}, {"n": "Rep. Gerald McCarthy (D)", "s": "mccarthy, gerald", "p": "D", "v": "Nay"}, {"n": "Rep. Robert McGuire (D)", "s": "mcguire, robert", "p": "D", "v": "Yea"}, {"n": "Rep. Claire McHugh (R)", "s": "mchugh, claire", "p": "R", "v": "Yea"}, {"n": "Rep. Lori Movsesian (D)", "s": "movsesian, lori", "p": "D", "v": "Nay"}, {"n": "Rep. Debra Naro (R)", "s": "naro, debra", "p": "R", "v": "Nay"}, {"n": "Rep. Stephen Nedeau (R)", "s": "nedeau, stephen", "p": "R", "v": "Yea"}, {"n": "Rep. Bob Odell (R)", "s": "odell, bob", "p": "R", "v": "Yea"}, {"n": "Rep. Eric Palangas (D)", "s": "palangas, eric", "p": "D", "v": "Nay"}, {"n": "Rep. Diane Palermo (R)", "s": "palermo, diane", "p": "R", "v": "Yea"}, {"n": "Rep. Nicholas Panagopoulos (D)", "s": "panagopoulos, nicholas", "p": "D", "v": "Nay"}, {"n": "Rep. Marion Pawlek (D)", "s": "pawlek, marion", "p": "D", "v": "Nay"}, {"n": "Rep. Randy Perkins (D)", "s": "perkins, randy", "p": "D", "v": "Nay"}, {"n": "Rep. Lucille Power (R)", "s": "power, lucille", "p": "R", "v": "Yea"}, {"n": "Rep. Raymond Proulx (D)", "s": "proulx, raymond", "p": "D", "v": "Nay"}, {"n": "Rep. Matt Quandt (R)", "s": "quandt, matt", "p": "R", "v": "Yea"}, {"n": "Rep. Lee Quimby (R)", "s": "quimby, lee", "p": "R", "v": "Yea"}, {"n": "Rep. James Rausch (R)", "s": "rausch, james", "p": "R", "v": "Yea"}, {"n": "Rep. Christopher Reid (R)", "s": "reid, christopher", "p": "R", "v": "Yea"}, {"n": "Rep. Carl Robertson (R)", "s": "robertson, carl", "p": "R", "v": "Yea"}, {"n": "Rep. Michael Rozek (R)", "s": "rozek, michael", "p": "R", "v": "Not Voting/Not Excused"}, {"n": "Rep. Deanna Rush (D)", "s": "rush, deanna", "p": "D", "v": "Nay"}, {"n": "Rep. Pamela Saia-Rogers (R)", "s": "saia-rogers, pamela", "p": "R", "v": "Yea"}, {"n": "Rep. Greg Salts (R)", "s": "salts, greg", "p": "R", "v": "Yea"}, {"n": "Rep. Joan Schulze (D)", "s": "schulze, joan", "p": "D", "v": "Nay"}, {"n": "Rep. Nancy Scovner (D)", "s": "scovner, nancy", "p": "D", "v": "Nay"}, {"n": "Rep. Christopher J. Seibel (R)", "s": "seibel, christopher j.", "p": "R", "v": "Yea"}, {"n": "Rep. Barbara Shaw (D)", "s": "shaw, barbara", "p": "D", "v": "Nay"}, {"n": "Rep. Stephen Sloan (R)", "s": "sloan, stephen", "p": "R", "v": "Yea"}, {"n": "Rep. Hilda Sokol (D)", "s": "sokol, hilda", "p": "D", "v": "Nay"}, {"n": "Rep. Kathleen Souza (R)", "s": "souza, kathleen", "p": "R", "v": "Yea"}, {"n": "Rep. Charles Sova (R)", "s": "sova, charles", "p": "R", "v": "Yea"}, {"n": "Rep. Paul Spiess (R)", "s": "spiess, paul", "p": "R", "v": "Nay"}, {"n": "Rep. Stanley Stevens (R)", "s": "stevens, stanley", "p": "R", "v": "Yea"}, {"n": "Rep. Eric Stohl (R)", "s": "stohl, eric", "p": "R", "v": "Nay"}, {"n": "Rep. Cynthia Sweeney (D)", "s": "sweeney, cynthia", "p": "D", "v": "Nay"}, {"n": "Rep. John R. Swindlehurst (R)", "s": "swindlehurst, john r.", "p": "R", "v": "Yea"}, {"n": "Rep. Saghir Tahir (R)", "s": "tahir, saghir", "p": "R", "v": "Yea"}, {"n": "Rep. Rob Thompson (R)", "s": "thompson, rob", "p": "R", "v": "Yea"}, {"n": "Rep. Raymond Trueman (D)", "s": "trueman, raymond", "p": "D", "v": "Yea"}, {"n": "Rep. James Twombly (R)", "s": "twombly, james", "p": "R", "v": "Yea"}, {"n": "Rep. Charles Weed (D)", "s": "weed, charles", "p": "D", "v": "Nay"}, {"n": "Rep. Burton Williams (R)", "s": "williams, burton", "p": "R", "v": "Nay"}, {"n": "Rep. Steven Winter (R)", "s": "winter, steven", "p": "R", "v": "Yea"}, {"n": "Rep. Ralph F. Woekel (R)", "s": "woekel, ralph f.", "p": "R", "v": "Yea"}, {"n": "Rep. Rodney Woodill (D)", "s": "woodill, rodney", "p": "D", "v": "Nay"}], "mk": "itl", "mf": {}, "mrec": "FINANCE COMMITTEE MAJORITY REPORT:  ITL"}], "stations": [], "reports": [{"bill": "HB767", "title": "establishing the excellence in learning in New Hampshire school funding and improvement program and making an appropriation therefor", "majority_recommendation": "INEXPEDIENT TO LEGISLATE", "minority_recommendation": "OUGHT TO PASS", "reports": [{"side": "Majority", "author": "Rep. David J. Alukonis", "committee": "Ways And Means", "vote_yeas": 10, "vote_nays": 6, "text": "After considering those sections of HB 767 which were referred to the Committee on Ways and Means, the committee concluded that the imposition of a broad based sales tax would cause considerable harm to the citizens, businesses, and economy of New Hampshire. Of greatest concern to the committee is the loss of sales and the loss of jobs in this state which would occur if a sales tax were adopted. Retail businesses would see a reduction in sales of 15% according to the economist upon which the Education Funding Commission (Governor's Blue Ribbon Commission) relied. This loss in business base equates to the loss of as many as 33,000 jobs in this state. The loss in sales as well as the loss of jobs was echoed repeatedly by the dozens of citizens, business owners and workers who addressed the proposal throughout the deliberative process. Additionally, there is significant disagreement as to the revenues that a sales tax would generate. While the sponsor forecasts receipts of $365 million in 2003 (the first full year of the tax), contrasting testimony that relied upon more current economic data suggests that actual net revenues could be as low as $283 million. If this were to occur, this $83 million difference would leave the state with a significant budget deficit at the end of the next biennium. Additionally, the committee did not see the logic in restructuring the state's tax structure that this bill would provide for. The committee believes that it would be irresponsible to create a new tax, which would tax the citizens of this state over $350 million per year in order to fund a $100 million per year deficit."}, {"side": "Minority", "author": "Rep. Christine M. Konys", "committee": "Ways and Means", "text": "Two years ago the legislature passed a temporary \"stopgap\" plan to fund education, with the promise that we would, this session, provide a constitutional, durable and fair method of funding education. HB 767 fulfills all of these requirements. The 2.5 percent sales tax in HB 767 is half the rate of our three border states, the lowest rate in New England, and the lowest rate of any state in the nation with a sales tax. It exempts food, clothing, prescription and over-the counter medications, fuel and goods already subject to state taxation, such as restaurant meals and drinks. The New Hampshire Commission on Education Funding found that a low-rate sales tax would have little impact on the New Hampshire economy. The majority's assertion that a 2.5 percent sales tax would cause the loss of 33,000 jobs comes from a four-page analysis paid for by certain retail merchants which ignored the fact that the State Department of Employment Services analysis of retail jobs in New Hampshire shows that half of the retail jobs in New Hampshire are in businesses that would not even be taxed by HB 767 - restaurants, bars, and food stores. The revenue estimates for HB 767 were confirmed by the Department of Revenue Administration at the Committee work session on April 6th. In its zeal to defeat this bill, the majority is willing to rebuff the estimates of the Department of Revenue Administration, whose revenue estimating over the years has been unfailingly accurate and whose work is relied upon for every other piece of legislation considered by the Committee. In addition to meeting our constitutional responsibility to fund an adequate education, and doing so without requiring cuts in other essentials state services, HB 767 reduces the statewide property tax from $6.60 to $4.90, cuts the business enterprise tax in half, reduces the interest and dividends tax rate from 5 percent to 4.5 percent, and repeals the unfair legacies and succession tax. HB 767 is a sustainable, constitutional and long-term school-funding plan. WEDNESDAY, APRIL 18 ADDITIONAL FLOOR AMENDMENTS 2001-0944h Floor Amendment to HB 1-A Proposed by Reps. Hunt and Letourneau Amend PAU 05, 01, 07, 06, 03 as follows: FY 2002 FY 2003_ Strike out 91 Chip * 5,342,528 6,233,197 Insert in place thereof 91 Chip 5,342,528 6,233,197 Strike out *Chip program. No general funds shall be expended for non-medicaid eligible children in the 119 year old age group. Strike out 05 Private Local Funds I 1,759,896 2,062,722 Insert in place thereof 05 Private Local Funds I 200,341 199,542 Strike out General Fund 92,210,212 97,533,011 Insert in place thereof General Fund 93,769,767 99,396,191 2001-0952h Floor Amendment to HB 25-FN-A Proposed by Rep. Jeb Bradley Amend the bill by replacing section 2 with the following: 2 Appropriation; University System of New Hampshire Projects. I. The Knowledge Economy Education Plan (KEEP NH) documents the need for investment in university system of New Hampshire projects primarily to renovate and expand science, engineering, and technology facilities. A sum of $100,000,000 is hereby committed to the university system of New Hampshire for KEEP NH, with the first $37,000,000 appropriated effective July 1, 2001 and the remaining $63,000,000 appropriated upon approval by the capital budget overview committee. The appropriations are for the following capital projects: (a) Murkland Hall renovations (UNH); (b) Mason Library renovations (KSC); (c) Boyd Hall renovation and expansion (PSC); (d) Kingsbury Hall renovation and expansion (UNH); (e) Science Building renovation and expansion (KSC); (f) Infrastructure work on all campuses (USNH); and (g) NHPTV equipment (UNH); II. The university system board of trustees shall determine the timing of the projects and the specific dollar allocation to each from the sum available under paragraph I while ensuring the respective campus priorities are addressed. The board of trustees shall submit the programs and design development drawings which include cost estimates, design criteria, and square footage requirements for the projects in paragraph I to the capital budget overview committee for its review and approval as soon as possible. The board of trustees has stated that if the capital budget overview committee approval is received within 45 days of submittal then all 5 major facility projects listed in paragraph I(a)-(e) will be completed within the above appropriation. The capital budget overview committee approval is also required for the project in paragraph I(f). The appropriation shall be nonlapsing and in addition to any other appropriation to the university system; provided, however, that the university system shall not receive actual cumulative payments from the state for such purposes of more than: (a) $40,000,000 in the biennium ending June 30, 2003. (b) $70,000,000 through the biennium ending June 30, 2005. (c) $100,000,000 through the biennium ending June 30, 2007. Amend section 6 of the bill by inserting after paragraph IV the following new paragraph: V. Notwithstanding paragraphs I, III, and IV, the sums appropriated by section 2, for any of the projects listed in paragraph I of section 2, may be expended and awarded by the trustees of the university system; provided that all contracts for all or any part of the building or facilities shall follow construction management procurement procedures and guidelines. If the trustees select construction management pursuant to this paragraph, paragraphs I, III, and IV shall not apply and the trustees shall retain the right to reject or negotiate following accepted construction management practices. Amend the bill by replacing section 8 with the following: 8 Bond Authorized. I. To provide funds for the total of the appropriations of state funds made in sections 1, 3, and 4 of this act, the state treasurer is hereby authorized to borrow upon the credit of the state not exceeding the sum of $73,623,700 and for said purposes may issue bonds and notes in the names and on behalf of the state of New Hampshire in accordance with the provisions of RSA 6-A. II. To provide funds for the appropriation made in section 2 of this act, the state treasurer is hereby authorized to borrow upon the credit of the state not exceeding the sum of $100,000,000 and for said purposes may issue bonds and notes in the name of and on behalf of the state of New Hampshire in accordance with RSA 6-A; provided the cumulative bonds or notes shall not be issued in excess of: (a) $40,000,000 in the biennium ending June 30, 2003. (b) $70,000,000 through the biennium ending June 30, 2005. (c) $100,000,000 through the biennium ending June 30, 2007. 2001-0939h Floor Amendment to HB 50-FN-A-LOCAL Proposed by Rep. DiFruscia Amend the title of the bill by replacing it with the following: AN ACT relative to sources of funding an adequate education and ordering a statewide valuation of property. Amend the bill by replacing all after section 8 with the following: 9 Valuation Ordered. In accordance with part 2, article 6 of the New Hampshire constitution, which permits the general court to order valuations, the general court hereby orders a statewide valuation of property to be completed by December 31, 2002. 10 Effective Date. I. Section 1 of this act shall take effect upon its passage, and shall apply to property taxes due for the tax year beginning April 1, 2002. II. Sections 2-7 and IV and V of section 8 of this act shall take effect July 1, 2001. III. Paragraphs I, II, III, VII and VIII of section 8 shall take effect July 1, 2001 and shall apply to returns and taxes due on account of taxable periods ending on or after July 1, 2001. In the case of any business organization or enterprise which has elected a 52-53 week taxable period under section 441(f) of the United States Internal Revenue Code and the fiscal year of which ends on the last day of the week nearest to June 30, 2001, the taxable period shall be deemed to have ended on June 30, 2001, for the purposes of this act. IV. The remainder of this act shall take effect upon its passage. AMENDED ANALYSIS This bill: I. Reduces the rate of the education property tax. II. Establishes a nuclear station property tax. III. Establishes a low and moderate income homeowners property tax relief program. IV. Extends the temporary rate of the communications services tax. V. Repeals certain business tax credits. VI. Orders a statewide valuation of property to be completed by December 31, 2002. 2001-0937h Floor Amendment to HB 158 Proposed by Rep. McKinney Amend RSA 208:8-a, I-a as inserted by section 1 of the bill by replacing it with the following: I-a. The provisions of paragraph I shall not apply to a person using an artificial light to locate or view a moose from 9:00 a.m. to 9:00 p.m. on any day during the period of September 1 through the second Monday of October. In addition, the exception in this paragraph shall be limited to the following roads in Coos county. (a) Class I, II, and III state highways. (b) Class IV, V, and VI city or town roads, with the permission of the local governing body. 2001-0945h Floor Amendment to HB 304-FN Proposed by Rep. Poulin Amend RSA 417-G:2, I as inserted by section 1 of the bill by replacing it with the following: I. Each insurer that issues or renews any policy of accident and health insurance providing benefits for hospital expense, medical-surgical expense, or major medical expense shall provide in each group or individual policy, contract or certificate of insurance issued or renewed for persons who are residents of this state, coverage for testing for the presence of prostate cancer, in accordance with the standards of the American Cancer Society, for men 50 years of age or older with a life expectancy of 10 years, and for men 45 years of age or older who are recognized as high risk. The coverage shall be as follows: (a) An initial examination conducted by his licensed doctor and any follow-up clinical tests deemed necessary by the doctor for men 50 years of age or older, and for men 45 years of age or older who are considered high risk. (b) An annual examination conducted by his licensed doctor and any follow-up clinical tests deemed necessary by the doctor, including a prostate-specific antigen blood test or a digital rectal examination performed in accordance with the standards of the American Cancer Society, for men 50 years of age or older and for men 45 years of age or older who are considered high risk. AMENDED ANALYSIS This bill requires insurance coverage for testing for the presence of prostate cancer for men 50 years of age or older, and for men 45 years of age or older who are considered high risk. 2001-0941h Floor Amendment to HB 319-FN Proposed by Rep. Souza Amend the title of the bill by replacing it with the following: AN ACT including \"unborn child\" in the definition of \"another\" for the purpose of capital murder, first and second degree murder, manslaughter, and negligent homicide. Amend the bill by replacing all after the enacting clause with the following: 1 Homicide; Capital Murder; Definition of Unborn Child. Amend RSA 630:1, IV to read as follows: IV. As used in this section and RSA 630:1-a, 1-b, 2, 3 and 4, the meaning of \"another\" [does not include a foetus] shall include an unborn child. 2 New Paragraph; Capital Murder; Exemption for Abortion. Amend RSA 630:1 by inserting after paragraph IV the following new paragraph: IV-a.(a) Nothing in this section or RSA 630:1-a, 1-b, 2, 3, or 4 shall apply to any act committed by the other of the unborn child, to any medical procedure, including abortion, performed by a physician or other licensed medical professional at the request of the pregnant woman or her legal guardian, or to the lawful dispensation or administration of lawfully prescribed medication. For the purposes of this section and RSA 630:1-a, 1-b, 2, 3, and 4, \"abortion\" means the act of using or prescribing any instrument, medicine, drug, or any other substance, device, or means with the intent to terminate the clinically diagnosable pregnancy of a woman with knowledge that the termination by those means will, with, reasonable likelihood, cause the death of the unborn child. Such use, prescription, or means is not an abortion if done with the intent to save the life or preserve the health of an unborn child, or to remove a dead unborn child caused by spontaneous abortion, or to remove an ectopic pregnancy. (b) \"Conception\" means the fusion of a human spermatozoon with a human ovum. (c) \"Gestation\" means the time during which a woman carries an unborn child in her body from conception until birth. (d) \"Pregnant\" means the female reproductive condition of having an unborn child in the woman's body. (e) \"Unborn child\" means the offspring of human beings from conception until birth. 3 New Paragraph; Homicide; Negligent Homicide; Definition of \"Another\" to Include Fetus. Amend RSA 630:3 by inserting after paragraph III the following new paragraph: IV. As used in this section, the meaning of \"another\" shall include [a fetus] an unborn child as defined in RSA 630:1, IV-a. 4 Effective Date. This act shall take effect January 1, 2002. AMENDED ANALYSIS This bill provides that an unborn child shall be included in the definition of \"another\" for the purpose of capital murder, first and second degree murder, manslaughter and negligent homicide. 2001-0954h Floor Amendment to HB 587-FN-A Proposed by Rep. Bickford Amend the title of the bill by replacing it with the following: AN ACT establishing a commission on the status of men. Amend the bill by replacing all after the enacting clause with the following: 1 Purpose. The general court recognizes men as an important resource for their families and children and wishes to explore the causes and consequences of a variety of social, economic, and health problems currently facing men, and make recommendations for relief. Specifically, the general court recognizes that fatherlessness is a severe social problem and New Hampshire children who have a poor or non-existent relationship with their father are the largest users of state-funded juvenile services. In addition, the health of men whose average life expectancy was formerly on a par with that of women are now dying 10 years sooner with much higher rates of suicide and mortality rates from the 15 leading causes of disease and accidents. And educationally, the general court recognizes the need to address the poor performance of boys in the areas of reading and language skills and increase the grade passage rate for boys while encouraging the pursuit of post-secondary degrees. Therefore, the general court recommends the establishment of a commission on the status of men. 2 New Chapter; State Commission on the Status of Men. Amend RSA by inserting after chapter 19-H the following new chapter: CHAPTER 19-I State Commission on the Status of Men 19-I:1 Commission Established; Members; Appointment and Vacancy. I. There is hereby created a state commission on the status of men, hereinafter called the commission, consisting of 7 members. II. All members of the commission shall be appointed by the governor and council for terms of 3 years each, provided that the initial appointees to the commission shall serve the following terms: (a) the first 2 persons appointed shall serve one-year terms. (b) the second 2 persons appointed shall serve 2-year terms. (c) the last 3 persons appointed shall serve 3-year terms. III. At least one member shall be invited from the university system of New Hampshire. IV. If a vacancy occurs on the commission, the governor and council shall appoint a new member to fill the vacancy for the remainder of the term. 19-I:2 Compensation. The members of the commission shall receive no compensation and shall not be entitled to reimbursement for expenses but shall be entitled to reimbursement for mileage at the same rate provided for state employees. 19-I:3 Officers. The governor and council shall designate the chairperson, vice-chairperson, secretary, and treasurer of the commission. 19-I:4 Duties. The duties of the commission shall include, but not be limited to: I. Examining issues and effects of cultural biases and stereotyping beginning with childhood experiences and progress in public schools, and extending to include a study of male suicide and adult concerns such as family relations, promoting education and policies which bring fathers and children closer together. II. Studying health problems unique to men or which predominantly affect men, and making appropriate recommendations. III. Promoting initiatives and programs that will enable men to develop career skills and continue their education so that they become productive and responsible citizens. 19-I:5 Cooperation. The commission shall cooperate with any state or federal agency or any private organization in conducting investigations and studies in the area of the status of men. All state agencies shall assist the commission in carrying out its duties. 19-I:6 Report. The commission shall submit a biennial report of its activities on or before November 1 to the governor and council, the commissioner of administrative services, the president of the senate, and the speaker of the house. The report shall include any recommendations the commission finds for the general court to consider. 19-I:7 Authority to Accept Gifts. The commission may accept any gifts, donations, or grants from any source whatsoever provided the gifts, donations, or grants so received shall be used exclusively in the furtherance of the duties of the commission. 19-I:8 Records. The commission shall file and keep its records in space and facilities made available for such purposes in the offices of the secretary of state by the secretary of state. 19-I:9 Administratively Attached. The commission shall be administratively attached to the department of administrative services. 3 Prospective Repeal of Chapter. RSA 19-I, relative to the state commission on the status of men, is repealed. 4 Effective Date. I. Section 3 of this act shall take effect September 1, 2009. II. The remainder of this act shall take effect July 1, 2001. AMENDED ANALYSIS This bill establishes a commission on the status of men to address issues of cultural bias and stereotyping, health problems unique to men, and methods for encouraging personal growth. The commission is terminated on September 1, 2009. 2001-0940h Floor Amendment to HB 759-FN-A-LOCAL Proposed by Rep. DiFruscia Amend the title of the bill by replacing it with the following: AN ACT ordering a statewide valuation of property. Amend the bill by replacing all after the enacting clause with the following: 1 Valuation Ordered. In accordance with part 2, article 6 of the New Hampshire constitution, which permits the general court to order valuations, the general court hereby orders a statewide valuation of property to be completed by December 31, 2002. 2 Effective Date. This act shall take effect upon its passage. AMENDED ANALYSIS This bill orders a statewide valuation of property to be completed by December 31, 2002. 2001-0943h Floor Amendment to HB 766-FN-A-LOCAL Proposed by Rep. DiFruscia Amend the title of the bill by replacing it with the following: AN ACT ordering a statewide valuation of property. Amend the bill by replacing all after the enacting clause with the following: 1 Valuation Ordered. In accordance with part 2, article 6 of the New Hampshire constitution, which permits the general court to order valuations, the general court hereby orders a statewide valuation of property to be completed by December 31, 2002. 2 Effective Date. This act shall take effect upon its passage. AMENDED ANALYSIS This bill orders a statewide valuation of property to be completed by December 31, 2002. 2001-0942h Floor Amendment to HB 767-FN-A-LOCAL Proposed by Rep. DiFruscia Amend the title of the bill by replacing it with the following: AN ACT ordering a statewide valuation of property. Amend the bill by replacing all after the enacting clause with the following: 1 Valuation Ordered. In accordance with part 2, article 6 of the New Hampshire constitution, which permits the general court to order valuations, the general court hereby orders a statewide valuation of property to be completed by December 31, 2002. 2 Effective Date. This act shall take effect upon its passage. AMENDED ANALYSIS This bill orders a statewide valuation of property to be completed by December 31, 2002."}], "source": "House Calendar 35, 2001", "date": "2001-04-18", "dated": "printed", "cite": "HC 35", "cite_url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2001%5CNo%2035%20April%2018%202001.pdf"}, {"bill": "HB767", "title": "establishing the excellence in learning in New Hampshire school funding and improvement program and making an appropriation therefor", "majority_recommendation": "INEXPEDIENT TO LEGISLATE", "minority_recommendation": "OUGHT TO PASS", "reports": [{"side": "Majority", "author": "Rep. Neal M. Kurk", "committee": "Finance", "vote_yeas": 13, "vote_nays": 7, "text": "This bill was divided by the Speaker into sections which were then referred to the appropriate policy committees. Ways and Means moved Inexpedient to Legislate on all the sections on revenue, and the Education Committee moved Inexpedient to Legislate on the sections on education. The balance of sections remaining for Finance to consider no longer had any application when the other sections as acted on by Ways and Means and Education were removed. Respecting the decisions of the policy committees, Finance came to the only logical conclusion and found the bill Inexpedient to Legislate."}, {"side": "Minority", "author": "Rep. Mary Jane Wallner", "committee": "Finance", "text": "HB 767 is comprehensive legislation that provides the sustainable funding necessary to meet our constitutional obligation to provide an adequate education for every child, reduces existing taxes, and sets us on a course toward educational excellence by setting rigorous performance standards for schools and through a model early literacy and reading initiative. HB 767 lowers the statewide property tax rate down to $4.90, cuts the business enterprise tax in half, reduces the interest and dividends tax by 10 percent, and repeals the legacies and succession tax. HB 767 provides additional property tax relief to low and moderate income homeowners through a sliding scale homestead rebate on the state property tax. The 2.5 percent sales tax in HB 767 is half the rate of our three border states, low enough to maintain our retail advantage. HB 767 exempts every-day essential items from the sales tax, including food, clothes, prescription and over-thecounter medications, and heating fuel. The school performance and accountability provisions in HB 767 are consistent with those proposed by President Bush on a national level and are nearly identical to those recommended last fall by the bipartisan legislative adequacy commission led by the chairman of the House Finance Committee. HB 767 also modifies the poverty weighting formula in current law to eliminate the \"cliff\" effect and steer more state funds to the poorest communities in the state. It is time to enact a long-term school funding solution. HB 767 gets the job done and deserves to be passed on to the Senate. EDUCATION REPORT ON THE EDUCATION PORTION of HB 767"}], "source": "House Calendar 32, 2001", "date": "", "dated": "", "cite": "HC 32", "cite_url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2001%5CNo%2032%20Apri%20l13%202001.pdf"}, {"bill": "HB767", "title": "establishing the excellence in learning in New Hampshire school funding and improvement program and making an appropriation therefor", "majority_recommendation": "INEXPEDIENT TO LEGISLATE", "minority_recommendation": "OUGHT TO PASS", "reports": [{"side": "Majority", "author": "Rep. Warren C. Henderson", "committee": "Education", "text": "1) The House Education Committee recommends Inexpedient to Legislate on sections 9-11 of HB 767. Our opposition to these sections of the bill stems in large part from profound concerns over the vast shift of power from local school districts to the state education establishment. There is broad support on the committee for strengthening the so-called \"report card\" on schools and school districts, which is already in law. By most accounts it is this essential accountability tool that will better equip and inform the people of each school district to play a more meaningful part in sustainable school improvement. There is also support for assuring that state assistance is available to schools that request it. Whether this assistance takes the form of advice and counsel, referral to available resources or access to state, federal and private education grants, improving the uneven record of the Department of Education in this area is seen as a positive step. That said, however, there is a number of serious problems with Sections 9-11 of the bill as written. For example: The proposed \"school performance standards\" (beginning on page 28 line 3) set out minimum reading achievement levels for each school year through 2008 (line 6) as well as percentage minimums on state assessment tests (line 30). The bill says, \"a school SHALL MEET OR EXCEED each of the following performance standards ... or demonstrate ... satisfactory progress toward meeting these standards ...\" While these provisions are passed off as goals, in reality, any school that fails to meet these standards is in violation of state law unless the Department of Education excuses their deficient performance. Setting one statewide numeric standard in these areas, knowing that some schools will instantly exceed the standards while others may never attain them, immediately and perpetually puts some school districts in violation of state law unless the Department grants them clemency, an unreasonably harsh measure. Another area of grave concern revolves around the so-called \"watch list\" generated by the Department of Education of those schools which it finds to be deficient in their performance. While supporters of the bill point out that local officials have \"input\" into the assessments, the state clearly has complete control over the entire process. The most controversial provision in these sections is subsection IV under State Assistance to Local School Districts (beginning on page 32 line 12). This subsection details the special sanctions for districts containing a school that remains on the \"watch list\" for three or more years. Under these conditions the Department of Education would have the power to prepare and implement an \"action plan\" which could include unrestricted hiring and firing, spending and/or wholesale changes in administration or curriculum without the consent of, or over the objections of, local school officials. Once again, local officials have input but no power. The ultimate power rests with the State Board of Education as is clearly stated on line 27, which reads, \"The decision of the state board shall be final and binding on all parties.\" It gets worse. This section authorizes the Department of Education to fund its takeover plan with (lines 21-24) \"resources from a portion of the district's cost of providing an adequate education calculated by combining the district's share of the adequate education costs of its constituent municipality or municipalities.\" Simply, the state can seize any or all of the funds distributed to communities as state education aid, as well as the amount of property taxes raised as a state property tax, and reallocate them at the sole discretion of the state even if that contradicts decisions made at local school district meetings or by local school boards. Voters who went to the polls to decide how much money to raise for their schools and how to spend that money could find those decisions erased by these state takeover provisions. Further, even if only one school in a district was targeted for such sanctions, these funds for the entire district could be seized under this provision. For all the excesses in sections 9-11 of HB 767 there was at least one glaring omission. The one party that is not held to any accountability standard by HB 767 is, ironically, the state Department of Education. While a performance audit of the Department was included in an accountability bill passed by the House last year, it is conspicuously absent from this proposal. It is only common sense that we would conduct an extensive examination of the Department of Education to determine its strengths and weaknesses and its fitness to fulfill a broader role in public education before we convey extensive new powers and resources to the Department. 2) The House Education Committee recommends Inexpedient to Legislative on Section 12 of HB 767. While the committee is largely in support of the goals reflected in this section, those of early literacy and reading improvement, the committee had virtually no time for the reasoned analysis that should precede setting new policy such as this. Despite six hours of testimony on HB 767 there was little meaningful testimony on these proposals beyond their good intentions. Similarly, other than the six members of the Education Committee who served on a very productive sub-committee on this section, the full Committee has not had an opportunity to examine this issue in any depth or detail. Therefore, while we recommend Inexpedient to Legislate on section 12 of HB 767 we have already scheduled a work session on the subject of early learning and reading improvement (HB 757 was retained in committee for this purpose), so that we may address this subject in a meaningful way before the 2001 session concludes. 3) The House Education Committee recommends Inexpedient to Legislative on Sections 14-16 of HB 767. These sections of the bill deal with formulas for the distribution of state education aid and the weighting given to certain districts to compensate for relatively high levels of poverty or other community factors that may affect the costs of education. The committee found that, having already taken positions on these issues through our Ought to Pass recommendation on HB 747 and HB 748, it would not be constructive to adopt contrary positions on these sections. The subcommittee that reviewed these sections generated a series of issues and positions that was distributed to the full committee. Overall, it is worthy of note that all of the work of the Education Committee on the relevant sections of HB 767 was extremely compressed by the very short amount of time between when these sections were assigned to our committee and the deadline for final action. Given that the House deadlines were set in early January, and given that none of the many divergent pieces of HB 767 were particularly groundbreaking, no credible reason was given to explain why introduction of the bill was delayed until the end of the third month of session. This extremely delayed introduction caused added constraints on the Education Committee's review of the bill which we urge be examined in the hopes they can be avoided in the future Vote 11-7. Reps. Charles B. Yeaton and Iris W. Estabrook for the Minority of Education: The minority of the Education Committee favors the accountability provisions of HB 767, as it sets rigorous performance standards, holds school districts accountable for meeting them and insures adequate resources for assistance to struggling schools. The minority further supports, as did the subcommittee, the bill's funding and weighting formulas. The Early Literacy and Reading Improvement section of HB 767 is seen by the minority as a critical part of education reform. Research clearly shows the importance of quality early childhood experiences in preparing a child to succeed in school. As did the Adequacy Commission, which recommended just such an initiative on child development education for adults, parents and other caregivers interacting with our youngest children, we endorse HB 767's early literacy proposal for its emphasis on research proven effective delivery methods. We support investing resources to improve pre-literacy skills as a cost-effective way of reducing future costs for special education, remedial instruction and juvenile justice. WAYS AND MEANS REPORT ON THE WAYS AND MEANS PORTION of HB 767"}], "source": "House Calendar 32, 2001", "date": "", "dated": "", "cite": "HC 32", "cite_url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2001%5CNo%2032%20Apri%20l13%202001.pdf"}, {"bill": "HB767", "title": "establishing the excellence in learning in New Hampshire school funding and improvement program and making an appropriation therefor", "majority_recommendation": "INEXPEDIENT TO LEGISLATE", "minority_recommendation": null, "reports": [{"side": "Committee", "author": "Rep. David J. Alukonis", "committee": "Ways And Means", "vote_yeas": 10, "vote_nays": 6, "text": "After considering those sections of HB 767 which were referred to the Committee on Ways and Means, the committee concluded that the imposition of a broad based sales tax would cause considerable harm to the citizens, businesses, and economy of New Hampshire. Of greatest concern to the committee is the loss of sales and the loss of jobs in this state which would occur if a sales tax were adopted. Retail businesses would see a reduction in sales of 15% according to the economist upon which the Education Funding Commission (Governor's Blue Ribbon Commission) relied. This loss in business base equates to the loss of as many as 33,000 jobs in this state. The loss in sales as well as the loss of jobs was echoed repeatedly by the dozens of citizens, business owners and workers who addressed the proposal throughout the deliberative process. Additionally, there is significant disagreement as to the revenues that a sales tax would generate. While the sponsor forecasts receipts of $365 million in 2003 (the first full year of the tax), contrasting testimony that relied upon more current economic data suggests that actual net revenues could be as low as $283 million. If this were to occur, this $83 million difference would leave the state with a significant budget deficit at the end of the next biennium. Additionally, the committee did not see the logic in restructuring the state's tax structure that this bill would provide for. The committee believes that it would be irresponsible to create a new tax, which would tax the citizens of this state over $350 million per year in order to fund a $100 million per year deficit."}], "source": "House Calendar 32, 2001", "date": "", "dated": "", "cite": "HC 32", "cite_url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2001%5CNo%2032%20Apri%20l13%202001.pdf"}], "docket_reports": [], "report_actions": [], "veto_message": null, "bill_note": null, "subject": "Taxes - State", "subject_source": "granite record", "house_committee": "Finance", "senate_committee": "", "lsr": "2001-1078", "docket_url": "https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=1078&sy=2001&txtsessionyear=2001&txtbillnumber=hb767&sortoption=billnumber", "documents": [{"label": "Bill status page", "url": "https://gc.nh.gov/bill_status/legacy/bs2016/Bill_status.aspx?lsr=1078&sy=2001&txtsessionyear=2001&txtbillnumber=hb767&sortoption=billnumber", "kind": "status"}, {"label": "Docket", "url": "https://gc.nh.gov/bill_status/legacy/bs2016/bill_docket.aspx?lsr=1078&sy=2001&txtsessionyear=2001&txtbillnumber=hb767&sortoption=billnumber", "kind": "docket"}, {"label": "HC 35", "url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2001%5CNo%2035%20April%2018%202001.pdf", "kind": "record"}, {"label": "House Calendar 32, 2001, committee report", "url": "https://gc.nh.gov/house/calendars_journals/viewer.aspx?fileName=calendars%5C2001%5CNo%2032%20Apri%20l13%202001.pdf", "kind": "report"}], "amendments": [], "billtext": {"version": "As introduced", "title": "", "analysis": "This bill:\n\nI. Reduces the education property tax from $6.60 to $4.90 per $1,000 of assessed value and provides that a 2/3 vote of each house of the general court shall be necessary to increase the rate.\n\nII. Reduces the rate of the interest and dividends tax from 5 percent to 4 \u00bd percent.\n\nIII. Reduces the rate of the business enterprise tax from \u00bd of one percent to \u00bc of one percent.\n\nIV. Reduces by 50 percent the amount of real estate transfer tax revenues deposited into the education trust fund.\n\nV. Implements a low and moderate income homeowners' property tax relief program which makes certain persons eligible for property tax relief based on income restrictions.\n\nVI. Establishes a comprehensive, statewide educational accountability system, which includes the creation of an education improvement fund within the department of education to provide needed education improvement assistance to local school districts and dedicates an amount equal to 1/3 of one percent of the statewide cost of providing an adequate education in each fiscal year beginning July 1, 2002 to the fund.\n\nVII. Implements an early literacy and reading improvement program and an associated fund within the department of education and dedicates an amount equal to 1/3 of one percent of the statewide cost of providing an adequate education in each of the fiscal years beginning July 1, 2001 and July 1, 2002, and 2/3 of one percent of the statewide cost of providing an adequate education for the fiscal year beginning July 1, 2003 and each fiscal year thereafter, to the early literacy and reading improvement fund.\n\nVIII. Imposes a sales tax of 2 \u00bd percent upon retail sales of tangible personal property, except for property subject to certain other taxes, food, fuel products, certain clothing products, prescription and non-prescription medicines, and medical supplies, and provides that a 2/3 vote of each house of the general court shall be necessary to increase the rate.\n\nIX. Makes certain changes to the formula for determining an adequate education and for determining eligibility for free and reduced-price meals, and requires that adequate education grants shall be calculated every fiscal year.\n\nX. Limits increases in the annual base per pupil cost of an adequate education to 3-year rolling average percentage changes in the northeast consumer price index-u.\n\nXI. Repeals the 1999 provisions of law that repealed the education property tax.", "fiscal": {"lead": "", "tables": [{"caption": "", "raw": ["The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from an agency."]}]}, "body": "Be it Enacted by the Senate and House of Representatives in General Court convened:\n\n1 Findings. The general court finds that:\n\nI. In the 21st century, New Hampshire's economic prosperity will depend more and more on a skilled, educated workforce. Success in the 21st century economy is built on ideas, innovation, and information, and the foundation for this new economy is education. We must ensure that our children, no matter where they live, have the skills and education to allow them to take full advantage of the opportunities offered by an increasingly high-technology, global economy.\n\nII. To meet the needs of New Hampshire business and our children, we must provide adequate and reliable funding for our public schools; set rigorous performance standards for our schools and hold schools accountable for meeting these standards; and invest in early learning and literacy to ensure that all children are reading at grade level by grade 3.\n\n2 State Treasurer; Application of Receipts Amended. Amend RSA 6:12, I (www) to read as follows:\n\n(www) Money received under RSA 77-A, RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 78-D, RSA 83-F, RSA 198:46, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39.\n\n3 State Treasurer; Application of Receipts Amended. Amend RSA 6:12, I (www) to read as follows:\n\n(www) Money received under RSA 77-A, [ RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 78-D, RSA 83-F, RSA 198:46, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39.\n\n4 Assessment and Abatement of Taxes; Education Property Tax Rate Reduced; Super Majority Vote Requirement. Amend RSA 76:3 to read as follows:\n\n76:3 Education Property Tax. An annual education property tax at the uniform rate of [ $6.60] $4.90 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. 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.\n\n5 Taxation of Incomes; Rate Reduced. Amend RSA 77:1 to read as follows:\n\n77:1 Rate. The annual tax upon incomes shall be levied at the rate of [ 5] 4.5 percent.\n\n6 Business Enterprise Tax; Rate Reduced. Amend RSA 77-E:2 to read as follows:\n\n77-E:2 Imposition of Tax. A tax is imposed at the rate of [ 1/2] 1/4 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.\n\n7 Tax on Transfer of Real Property; Distribution to Education Trust Fund Amended. Amend RSA 78-B:13, I to read as follows:\n\nI. The commissioner shall determine the additional amounts of revenue produced by an increase of [ $.25] $.125 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.\n\n8 New Chapter; Sales and Use Tax For Education. Amend RSA by inserting after chapter 78-C the following new chapter:\n\nCHAPTER 78-D\n\nSALES AND USE TAX FOR EDUCATION\n\n78-D:1 Definitions. In this chapter:\n\nI. \"Business activity\" means a group of actions performed by a person or persons for the purpose of earning income or profit from such actions and includes every operation which forms a part of, or a step in, the process of earning income or profit from such group of actions. The actions ordinarily include, but are not limited to, the receipt of money, property, or other items of value and the incurring or payment of expenses.\n\nII. \"Clothing\" means all human wearing apparel suitable for general use.\n\n(a) The term includes, but is not limited to, the following items:\n\n(1) Aprons, household and shop.\n\n(2) Athletic supporters.\n\n(3) Baby receiving blankets.\n\n(4) Bathing suits and caps.\n\n(5) Beach capes and coats.\n\n(6) Belts and suspenders.\n\n(7) Boots.\n\n(8) Coats and jackets.\n\n(9) Costumes.\n\n(10) Diapers (children and adults, including disposables).\n\n(11) Ear muffs.\n\n(12) Footlets.\n\n(13) Garters and garter belts.\n\n(14) Girdles.\n\n(15) Gloves and mittens for general use.\n\n(16) Hats and caps.\n\n(17) Hosiery.\n\n(18) Insoles for shoes.\n\n(19) Lab coats.\n\n(20) Neckties.\n\n(21) Overshoes.\n\n(22) Pantyhose.\n\n(23) Rainwear.\n\n(24) Rubber pants.\n\n(25) Sandals.\n\n(26) Scarves.\n\n(27) Shoes and shoe laces.\n\n(28) Slippers.\n\n(29) Sneakers.\n\n(30) Socks and stockings.\n\n(31) Steel toed shoes.\n\n(32) Underwear.\n\n(33) Uniforms, athletic and non-athletic.\n\n(34) Wedding apparel.\n\n(b) Clothing shall not include:\n\n(1) Belt buckles sold separately.\n\n(2) Costume masks sold separately.\n\n(3) Patches and emblems sold separately.\n\n(4) Sewing equipment and supplies, including knitting needles, patterns, pins, scissors, sewing machines, sewing needles, tape measures, and thimbles.\n\n(5) Sewing materials that become part of clothing, including buttons,\n\nfabric, lace, thread, yarn, or zippers.\n\nIII. \"Clothing accessories or equipment\" means incidental items worn\n\non the person or in conjunction with clothing including, but not limited to, the following items:\n\n(a) Briefcases.\n\n(b) Cosmetics.\n\n(c) Hair notions, including barrettes, hair bows, hair nets, and similar items.\n\n(d) Handbags.\n\n(e) Handkerchiefs.\n\n(f) Jewelry.\n\n(g) Non-prescription sun glasses.\n\n(h) Umbrellas.\n\n(i) Wallets.\n\n(j) Watches.\n\n(k) Wigs and hair pieces.\n\nIV. \"Commissioner\" means the commissioner of the department of revenue administration.\n\nV. \"Construction\" or \"constructing\" means building, reconstructing, remodeling, altering, repairing, demolishing, or maintaining any building, road, or similar structure upon real estate and includes leveling or clearing land, excavating earth, drilling wells of any type, or similar activity upon real estate.\n\nVI. \"Delivery charges\" means charges by the seller for preparation and delivery to a location designated by the purchaser of tangible personal property including, but not limited to, transportation, shipping, postage, handling, crating, and packing.\n\nVII. \"Department\" means the department of revenue administration.\n\nVIII. \"Electronic data submission\" means the use of either the telephone or computer to transmit information.\n\nIX. \"Food\" and \"food ingredients\" mean substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. \"Food\" and \"food ingredients\" does not include the following:\n\n(a) \"Alcoholic beverages\", meaning beverages that are suitable for human consumption and contain 1/2 of one per cent or more of alcohol by volume, or\n\n(b) \"Tobacco\", meaning cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.\n\nX. \"In this state\" or \"within this state\" means within the legal jurisdictional boundaries of New Hampshire and includes all territory within these limits owned by or ceded to the United States.\n\nXI. \"Lease,\" \"leasing,\" or \"rental\" means any arrangement whereby, for a consideration, property is possessed or employed for or by a person other than the owner of the property.\n\nXII. \"Maintaining a place of business in this state\" means the following:\n\n(a) Having or maintaining within this state, directly or by a subsidiary, an office, distribution house, sales house, warehouse, service enterprise, or other place of business, or any agent of general or restricted authority irrespective of whether the place of business or agent is located here permanently or temporarily or whether the person or subsidiary maintaining such place of business or agent is authorized to do business within this state;\n\n(b) The engaging in any business activity within this state by any person, directly or by a subsidiary, in connection with the lease, sale, or delivery of tangible personal property or the performance of services thereon for use, storage, or consumption including, but not limited to, having, maintaining or using any office, distribution house, sales house, warehouse, or other place of business, any stock of goods or any solicitor, salesman, agent, or representative under its authority, at its direction or with its permission, regardless of whether the person or subsidiary is authorized to do business in this state.\n\nXIII. \"Manufacture\" or \"manufacturing\" means the performance of manufacturing, fabricating, compounding, processing, or other operations, engaged in as business activity, which place any tangible personal property in a form, composition, or character different from that in which it is acquired whether for sale or use by the manufacturer, and shall include, but not be limited to every operation commencing with the first production stage and ending with the completion of tangible personal property having the physical qualities, including packaging, if any, passing to the ultimate consumer, which it has when transferred by the manufacturer to another.\n\n\"Manufacture\" or \"manufacturing\" shall not include the following:\n\n(a) Constructing, altering, servicing, repairing, or improving real estate.\n\n(b) Repairing, servicing, or installing tangible personal property.\n\n(c) Preparation, cooking, freezing, or baking of food or food ingredients.\n\n(d) Constructing, altering, servicing, or repairing manufactured housing as defined by RSA 674:31 or presite built housing as defined by RSA 674:31-a.\n\nXIV. \"Person\" means an individual, partnership, trust or association, with or without transferable shares, joint stock company, corporation, limited liability company, society, club, organization, institution, estate, receiver, trustee, assignee, or referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of individuals acting as a unit.\n\nXV. \"Processing\" means the performance of the following activities when engaged in as business activity:\n\n(a) The scouring, carbonizing, cording, combing, throwing, twisting, or winding of natural or synthetic fibers, or the spinning, bleaching, dyeing, printing, or finishing of yarns or fabrics, when such activities are performed prior to sale to the ultimate consumer.\n\n(b) The electroplating, galvanizing, enameling, anodizing, coloring, finishing, impregnating, or heat treating of metals or plastics for sale or in the process of manufacturing.\n\n(c) The blanking, shearing, leveling, slitting, or burning and the rolling, drawing, or extruding of ferrous and non-ferrous metals for sale to or use by a manufacturer or processor.\n\n(d) The preparation of animal feed or poultry feed for sale.\n\n(e) The operation of a saw mill or planing mill for the production of lumber or lumber products for sale.\n\nXVI. \"Protective equipment\" means items for human wear and designed as protection of the wearer against injury or disease or as protection against damage or injury of other persons or property but not suitable for general use including but not limited to the following:\n\n(a) Breathing masks.\n\n(b) Clean room apparel and equipment.\n\n(c) Ear and hearing protectors.\n\n(d) Face shields.\n\n(e) Finger guards.\n\n(f) Hard hats.\n\n(g) Helmets.\n\n(h) Paint or dust respirators.\n\n(i) Protective gloves.\n\n(j) Safety belts.\n\n(k) Safety glasses and goggles.\n\n(l) Tool belts.\n\n(m) Welders' gloves and masks.\n\nXVII.(a) \"Purchase price\" or \"sales price\" means the total value of anything paid or delivered, or promised to be paid or delivered, whether it be money, credit, property, or services, in complete performance of a sale at retail without any deduction for the following:\n\n(1) The cost or value of the property sold.\n\n(2) The cost or value of transportation.\n\n(3) The cost or value of labor or service, interest, or discount paid or allowed after the sale is consummated.\n\n(4) Any other taxes imposed by New Hampshire on the seller or any other expense.\n\n(5) The value of exempt tangible personal property given to the purchaser where taxable and exempt tangible personal property have been included together and sold by the vendor as a single product or merchandise unit.\n\n(b) \"Purchase price\" or \"sales price\" shall not include the following:\n\n(1) Separately stated deposit charges for returnable containers.\n\n(2) Separately stated charges for services necessary to complete the sale.\n\n(3) Separately stated charges for delivery and installation.\n\n(4) Separately stated interest, financing, and carrying charges from credit extended on the sale of tangible personal property.\n\n(5) Separately stated taxes legally imposed directly on the purchaser.\n\n(6) The value of any tangible personal property actually taken in trade or exchange in lieu of the whole or any part of the purchase price. For the purpose of this subparagraph, the amount allowed by reason of tangible personal property actually taken in trade or exchange shall be considered the value of such property.\n\nXVIII. \"Purchaser\" means a person who purchases tangible personal property, the receipts from the retail sale of which are taxable under this chapter and includes a buyer, vendee, lessee, licensee, or grantee.\n\nXIX. \"Real estate\" or \"real property\" means land and improvements thereto, including streets, roads, highways, parking lots, stadiums and stadium seating, recreational courts, sidewalks, foundations, structural supports, walls, floors, ceilings, roofs, doors, canopies, millwork, elevators, windows and window coverings, outdoor advertising boards or signs, airport runways, bridges, dams, dikes, traffic control devices including traffic signs, satellite dishes, antennas, guardrail posts, pipes, fittings, pipe supports and hangers, valves, underground tanks, wire, conduit, receptacle and junction boxes, insulation, and ductwork and coverings thereof; and any structure similar to any of the foregoing, whether or not the item constitutes a fixture or is affixed to the real estate, or whether or not damage would be done to the item or its surroundings upon removal.\n\nXX. \"Resale\" means the following:\n\n(a) Any transfer of ownership, custody, or possession of tangible personal property for a consideration, including the grant of a license to use or consume and transactions where the possession of such property is transferred but where the transferor retains title only as security for payment of the selling price whether such transaction be designated as bailment lease, conditional sale, or otherwise.\n\n(b) The physical incorporation of tangible personal property as an ingredient or constituent into other tangible personal property which is to be sold in the regular course of business or where the person incorporating such property has undertaken at the time of purchase to cause it to be transported in interstate commerce to a destination outside this state.\n\nXXI. \"Retail sale\" or \"sale at retail\" means any sale, lease, or rental of tangible personal property for any purpose other than for resale, sublease, or subrent.\n\nXXII. \"Sport or recreational equipment\" means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use including, but not limited to, the following:\n\n(a) Ballet and tap shoes.\n\n(b) Cleated or spiked athletic shoes.\n\n(c) Gloves for baseball, bowling, boxing, hockey, golf, or similar sports.\n\n(d) Goggles.\n\n(e) Hand and elbow guards.\n\n(f) Life preservers and vests.\n\n(g) Mouth guards.\n\n(h) Roller and ice skates.\n\n(i) Shin guards.\n\n(j) Shoulder pads.\n\n(k) Ski boots.\n\n(l) Waders.\n\n(m) Wetsuits and fins.\n\nXXIII. \"Tangible personal property\" means corporeal personal property of any nature consisting of any produce, goods, wares, merchandise, and commodities whatsoever, brought into, produced, manufactured, or being within this state.\n\nXXIV. \"Tax\" means the sales and use tax for education imposed by this chapter.\n\nXXV. \"Taxpayer\" means any person required to make returns or pay the tax imposed by this chapter.\n\nXXVI. \"United States Internal Revenue Code\" means the United States Internal Revenue Code of 1986, as amended, without the rules, regulations, forms, and procedures of the United States Internal Revenue Service. The rules, regulations, forms, and procedures of the United States Internal Revenue Service may, however, be used by the commissioner of revenue administration in formulating rules for adoption under RSA 541-A.\n\nXXVII. \"Use\" means the exercise of any right or power incidental to the ownership, custody, or possession of tangible personal property including, but not be limited to, distribution, transportation, storage, or consumption of such property. \"Use\" does not include the sale at retail of such property.\n\nXXVIII. \"Vendor\" means any person maintaining a place of business in this state, engaged in the business activity of selling or leasing tangible personal property the sale or use of which is subject to the tax imposed by this chapter.\n\n78-D:2 Imposition of Tax.\n\nI. A tax is imposed upon each separate sale at retail after December 31, 2001 of tangible personal property within this state at the rate of 2 \u00bd percent of the purchase price, which tax shall be collected by the vendor from the purchaser, and shall be paid over to the state as provided in this chapter.\n\nII. A tax is imposed upon the use, after December 31, 2001, within this state of tangible personal property purchased at retail on or after the effective date of this chapter, at the rate of 2 \u00bd percent of the purchase price, which tax shall be paid to the state by the person who makes such use as provided in this chapter, except that such tax shall not be paid to the state where the tax imposed by paragraph I has been paid by such person or such person has paid the tax imposed by this paragraph to the vendor with respect to such use.\n\nIII. 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 chapter.\n\n78-D:3 Computation of Tax.\n\nI. The amount of tax imposed by RSA 78-D:2 shall be computed as follows:\n\n(a) If the purchase price is 10 cents or less, no tax shall be collected.\n\n(b) If the purchase price is 11 cents or more but less than 41 cents, one cent shall be collected.\n\n(c) If the purchase price is 41 cents or more but less than 81 cents, 2 cents shall be collected.\n\n(d) If the purchase price is 81 cents or more but less than $1.21, 3 cents shall be collected.\n\n(e) If the purchase price is $1.21 or more but less than $1.61, 4 cents shall be collected.\n\n(f) If the purchase price is $1.61 or more up to and including $2.00, 5 cents shall be collected.\n\nII. If the purchase price is more than $2.00, 2 \u00bd percent of each dollar of purchase price, plus any fractional part of a cent rounded up to the next whole cent, shall be collected.\n\n78-D:4 Exemptions.\n\nI. Food and food ingredients for human consumption shall be exempt from the taxes imposed by this chapter\n\nII. The following medical and hygiene-related products shall be exempt from the taxes imposed by this chapter:\n\n(a) Prescription or non-prescription medicines, drugs, or medical supplies.\n\n(b) Crutches and wheelchairs for the use of disabled persons and invalids.\n\n(c) Artificial limbs, artificial eyes, and artificial hearing devices when designed to be worn on the person of the purchaser or user.\n\n(d) False teeth and materials used by a dentist in dental treatment.\n\n(e) Eyeglasses when especially designed or prescribed by an ophthalmologist, oculist, or optometrist for the personal use of the owner or purchaser.\n\n(f) Artificial braces and supports designed solely for the use of disabled persons or any other therapeutic, prosthetic, or artificial device designed for the use of a particular individual to correct or alleviate a physical incapacity, including but not limited to hospital beds, iron lungs, and kidney machines.\n\n(g) Disposable diapers, pre-moistened wipes, incontinence products, colostomy deodorants, toilet paper, sanitary napkins, tampons, or similar items used for feminine hygiene.\n\n(h) Toothpaste, toothbrushes, or dental floss.\n\nIII. All clothing worn or carried on or about the human body shall be exempt from the taxes imposed by this chapter except that clothing accessories or equipment, sport or recreational equipment, protective equipment and ornamental wear, formal day or evening apparel, and articles made of fur on the hide or pelt or any material imitative of fur and articles of which such fur, real, imitation, or synthetic, is the component material of chief value, but only if such value is more than 3 times the value of the next most valuable component material, shall not be exempt from the tax.\n\nIV. Steam, natural and manufactured and bottled gas, fuel oil, electricity, or cord wood or other forest products intended for use as fuel when purchased directly by the user thereof shall be exempt from the taxes imposed by this chapter.\n\nV. Water shall be exempt from the taxes imposed by this chapter.\n\nVI. Tangible personal property purchased or used by the following shall be exempt from the taxes imposed by this chapter:\n\n(a) The United States or any agency, department, or instrumentality thereof.\n\n(b) The state of New Hampshire or any instrumentality or political subdivision thereof.\n\n(c) Any foreign nation or agency, instrumentality, or political subdivision thereof, but only when required by a treaty in force to which the United States is a party.\n\n(d) Any volunteer fire department organized pursuant to RSA 154:1; any not-for-profit private firefighting unit certified pursuant to RSA 153:4-a; and any not-for-profit emergency medical service unit licensed pursuant to RSA 153-A; provided, however, that such sales or use shall not be exempt unless such organization shall have first obtained a certification from the commissioner pursuant to RSA 78-D:20, III stating that it is entitled to such exemption; and further that this exemption shall only apply to tangible personal property directly used by the volunteer fire department, not-for-profit private firefighting unit, not-for-profit ambulance service, rescue squad or fast squad in responding to fires and other emergencies as defined in RSA 154:7 or in providing emergency medical services for the benefit of the public.\n\nVII. Tangible personal property, other than motor vehicles, trailers, semi-trailers, motor boats, aircraft, recreational vehicles, or other similar tangible personal property required under either federal law or laws of this state to be registered or licensed, sold by or purchased from a person not a vendor in an isolated transaction, or sold by or purchased from a person who is a vendor but is not a vendor with respect to the tangible personal property sold or purchased in such transaction shall be exempt from the taxes imposed by this chapter, provided that inventory and stock in trade so sold or purchased shall not be exempted from the tax.\n\nVIII. Any tangible personal property consisting of personal or household effects of an individual purchased and used outside this state and brought into this state in connection with the establishment by such individual of an initial residence in this state shall be exempt from the taxes imposed by this chapter.\n\nIX. Any tangible personal property purchased by a nonresident person outside of this state, and brought into this state for use therein for a period not to exceed 7 days or for any period of time when such nonresident is a tourist or vacationer and, in either case not consumed within this state, shall be exempt from the taxes imposed by this chapter.\n\nX. Any tangible personal property purchased outside this state for use outside this state by a person engaged in business activity not actually doing business within this state, who later brings such tangible personal property into this state in connection with the establishment of a permanent business in this state, provided that such property was purchased more than 6 months prior to the date it was first brought into this state or prior to the establishment of such business, whichever first occurs, shall be exempt from the taxes imposed by this chapter. This exemption shall not apply to tangible personal property temporarily brought into New Hampshire for the performance of contracts for the construction of real estate.\n\nXI. Motor vehicles, trailers, and semi-trailers, or bodies attached to the chassis thereof, sold to a nonresident of New Hampshire to be used outside of New Hampshire and which are registered in a state other than New Hampshire within 20 days after delivery to the purchaser shall be exempt from the taxes imposed by this chapter.\n\nXII. Materials, tools, and fuel, or any substitute therefor, which become an ingredient or component part of tangible personal property to be sold or which are consumed and used directly and exclusively in the manufacture of tangible personal property to be sold shall be exempt from the taxes imposed by this chapter.\n\nXIII. Machinery, or replacement parts thereof, used directly and exclusively in the manufacture of tangible personal property to be sold shall be exempt from the taxes imposed by this chapter.\n\nXIV. Materials, tools, and fuel, or any substitute therefor, which become an ingredient or component part of tangible personal property to be sold or which are consumed and used directly and exclusively in agricultural production or commercial fishing shall be exempt from the taxes imposed by this chapter.\n\nXV. Machinery or replacement parts thereof, used directly and exclusively in agricultural production or commercial fishing shall be exempt from the taxes imposed by this chapter.\n\nXVI. Livestock and poultry of a kind which ordinarily constitute food for human consumption, and feed, including the bags in which the feed is customarily contained, for livestock and poultry of a kind which ordinarily constitute food for human consumption, shall be exempt from the taxes imposed by this chapter.\n\nXVII. Seeds and plants, including parts of plants, suitable for planting to produce food for human consumption, including parts thereof or the produce thereof, shall be exempt from the taxes imposed by this chapter.\n\nXVIII. Textbooks for use in schools, colleges, and universities, either public or nonpublic when purchased in behalf of or through such schools, colleges, or universities, provided such institutions of learning are recognized by the department of education, and textbooks used for approved homeschooling shall be exempt from the taxes imposed by this chapter.\n\nXIX. The sale or transfer of the following shall be exempt from the taxes imposed by this chapter:\n\n(a) Property subject to the tax on meals and rooms, pursuant to RSA 78-A.\n\n(b) Property subject to tax pursuant to RSA 260:32, relative to motor fuels.\n\n(c) Property subject to tax pursuant to RSA 260:52, relative to special motor fuels.\n\n(d) Property subject to taxation pursuant to RSA 422:39, relative to the airways toll on aviation fuels, and RSA 422:39-a, relative to the airways toll on other aviation fuels.\n\n(e) Property subject to taxation pursuant to RSA 79, relative to forest conservation and taxation, but only to the extent such property remains in its original condition immediately following the point at which such property became taxable under said chapter.\n\n(f) Property subject to taxation pursuant to RSA 72-B, relative to excavation activity taxation, but only to the extent such property remains in its original condition immediately following the point at which such property became taxable under said chapter.\n\n(g) Property subject to taxation pursuant to RSA 78, relative to tobacco taxes.\n\n(h) Property subject to the fees imposed pursuant to RSA 178:28 and RSA 178:30, relative to alcoholic beverages.\n\nXX. Coffins, caskets, and burial vaults for human remains, and markers and tombstones for human graves shall be exempt from the taxes imposed by this chapter.\n\nXXI. Fabric or cloth made up of natural or synthetic fibers and used to make clothes shall be exempt from the taxes imposed by this chapter.\n\n78-D:5 Collection of Tax; Vendor Liability.\n\nI. Every vendor maintaining a place of business in this state and selling or leasing tangible personal property the sale or use of which is subject to tax shall collect the tax from the purchaser or lessee at the time of making the sale or lease, and shall remit the tax to the state as provided in RSA 78-D:11. Vendors whose average monthly tax collections do not exceed $100 may apply to the commissioner to remit taxes annually or on such other schedule as the commissioner may require. Approval of such requests shall be at the discretion of the commissioner.\n\nII. Any vendor required under this chapter to collect tax from another person, who shall fail to collect the proper amount of such tax, shall be liable for the full amount of the tax which the vendor should have collected. Any tax required to be collected, and any tax received by a vendor, shall become a personal debt of the vendor until paid to the state. The vendor shall be relieved of further liability for such taxes in the event that the tax is paid directly to the state by the purchaser or other person.\n\n78-D:6 Purchaser Liability for Tax; Prior Purchases Exempted.\n\nI. Except as provided in paragraph II, every purchaser shall be liable for the tax imposed by this chapter and such liability shall not be extinguished until the tax has been paid to the state, except that payment to a vendor required to collect the tax pursuant to RSA 78-D:5 is sufficient to relieve the purchaser from further liability for the tax.\n\nII. Purchasers shall not be liable for nor vendors required to collect tax on any tangible personal property purchased or used in this state prior to the effective date of this chapter.\n\n78-D:7 Presumption of Taxability; Burden of Proof.\n\nI. It shall be presumed that all gross receipts of a vendor from the sale of tangible personal property are from sales subject to tax until the contrary is established.\n\nII. The burden of proving that a sale of tangible personal property by any vendor is not a sale at retail shall be upon such vendor, unless the vendor takes from the purchaser a certificate to the effect that the property is purchased for resale or that the purchase is exempt and such certificate is received by the commissioner not later than 60 days from the date of notice from the commissioner to produce such certificate. Where a certificate is received within the 60-day time limit but is deficient in some material manner and where such deficiency is thereafter removed, within 30 days of the receipt of the deficient certificate, the receipt of such certificate shall be deemed to have satisfied the time requirement of this section.\n\n78-D:8 Presumption of Value; Affiliated Interests.\n\nI. In determining the amount of tax due on the sale or use of tangible personal property, it is presumed, in the absence of preponderant evidence of another value, that the value of the purchase price is the total amount of money or the fair market value of other consideration paid for such property at the time of purchase.\n\nII.(a) Where there is a transfer or retention of possession or custody, whether it be termed a rental, lease, service, or otherwise, of tangible personal property the full consideration paid or delivered to the vendor or lessor shall be considered the purchase price, even though such consideration is separately stated and is designated as payment for processing, laundering, service, maintenance, insurance, repairs, depreciation, or otherwise.\n\n(b) Where the vendor or lessor supplies or provides an employee to operate such tangible personal property, the value of the labor thus supplied may be excluded and shall not be considered as part of the purchase price if separately stated.\n\n(c) There shall also be included as part of the purchase price the value of anything paid or delivered, or promised to be paid or delivered by a lessee, whether it be money or otherwise, to any person other than the vendor or lessor by reason of the maintenance, insurance, or repair of the tangible personal property which a lessee has the possession or custody of under a rental contract or lease arrangement.\n\nIII.(a) In determining the purchase price on the sale or use of taxable tangible personal property where, because of affiliation of interests between the vendor and purchaser, or irrespective of any such affiliation, if for any other reason the purchase price declared by the vendor or taxpayer on the taxable sale or use of such tangible personal property is, in the opinion of the department, not indicative of the true value of the property or the fair price thereof, the department shall, pursuant to uniform and equitable rules, determine the amount of constructive purchase price upon the basis of which the tax shall be computed and levied. Such rules shall provide for a constructive amount of purchase price for each such sale or use which would naturally and fairly be charged in an arm's-length transaction in which the element of common interest between the vendor or purchaser is absent or if no common interest exists, any other element causing a distortion of the price or value is likewise absent.\n\n(b) For the purpose of this subsection where a taxable sale or purchase at retail transaction occurs between a parent and a subsidiary, affiliate, or controlled corporation of such parent corporation, there shall be a rebuttable presumption that, because of such common interest, such transaction was not an arm's-length transaction.\n\n78-D:9 Credits. A credit against the tax imposed by this chapter shall be granted with respect to tangible personal property purchased for use outside this state equal to the tax paid to another state by reason of the imposition by such other state of a tax similar to the tax imposed by this chapter, provided however, that no such credit shall be granted unless such other state grants substantially similar tax relief by reason of the payment of tax under this chapter.\n\n78-D:10 Resale Certificates; Exemption Certificates; Direct Payment Permits.\n\nI. Resale Certificates.\n\n(a) Unless a vendor shall have taken from the purchaser a certificate, signed by the purchaser and bearing the purchaser's name and address and the number of the purchaser's vendor's license, indicating the general character of the tangible personal property sold, and certifying that the property was purchased for resale, the purchase shall be deemed a taxable purchase at retail.\n\n(b) The certificate shall relieve the vendor from the burden of proof imposed by RSA 78-D:7 and this section only if taken in good faith from a person who is engaged in the business of selling tangible personal property of the same kind as the property sold and who holds the license as provided for in RSA 78-D:20, I and who, at the time of purchasing the tangible personal property, intends to sell the property in a sale at retail in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.\n\n(c) The certificate shall be in such form as the commissioner may prescribe.\n\n(d) If the purchaser giving a certificate makes any use of the property other than retention, demonstration, or display while holding it for sale in the regular course of business, the use shall be deemed a retail sale by the purchaser as of the time the property is first used by the purchaser, and the cost of the property to the purchaser shall be deemed the purchase price from such retail sale. If the sole use of the property other than retention, demonstration, or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in the purchase price the amount of the rental charge rather than the cost of the property.\n\nII. Exemption Certificates.\n\n(a) If the tax does not apply to the sale or lease of tangible personal property, the purchaser or lessee shall furnish to the vendor a certificate, signed by the purchaser and bearing the purchaser's name and address and the number of the purchaser's exemption certificate, indicating the general character of the tangible personal property sold, and certifying that the sale is not legally subject to the tax. An exemption certificate, which is complete and regular on its face and discloses a valid basis of exemption, if taken in good faith, shall relieve the vendor from the liability imposed by RSA 78-D:5 and the burden of proof imposed by RSA 78-D:7.\n\n(b) Where the tangible personal property is of a type which is never subject to the tax imposed by this chapter or where the sale or lease is in interstate commerce, such certificate need not be furnished.\n\n(c) Where a series of transactions are not subject to tax, a purchaser may furnish the vendor with a single exemption certificate.\n\n(d) The certificate shall be in such form as the commissioner may prescribe.\n\n(e) If the purchaser giving an exemption certificate makes any use of the property other than the one therein certified, the use shall be deemed a retail sale by the purchaser as of the time the property is first so used and the purchaser's cost of the property shall be deemed the purchase price from such retail sale.\n\nIII. Direct Payment Permits.\n\n(a) The commissioner may authorize a purchaser or lessee who acquires tangible personal property under circumstances which make it impossible at the time of acquisition to determine the manner in which the tangible personal property will be used, to pay the tax directly to the department, and waive the collection of the tax by the vendor. No such authority shall be granted or exercised, except upon application to the commissioner, and the issuance by the commissioner, in the commissioner's discretion, of a direct payment permit. If a direct payment permit is granted, its use shall be subject to conditions specified by the commissioner, and the payment of tax on all acquisitions pursuant to the permit shall be made directly to the department by the permit holder.\n\n(b) A direct pay permit, which is complete and regular on its face, if taken in good faith, shall relieve the vendor from the liability imposed by RSA 78-D:5 and the burden of proof imposed by RSA 78-D:7.\n\n78-D:11 Tax Reports and Returns; Date Payment Due.\n\nI.(a) Every vendor shall, on or before the 20th day of the calendar month following the collection of taxes imposed by this chapter, file a report by electronic data submission of the sales and taxes collected thereon for the preceding month to the department. This report shall be filed even though no tax may be due.\n\n(b) If a vendor has been granted permission to make other than monthly filings, as provided in RSA 78-D:5, I the vendor shall make the report required in subparagraph I(a) in accordance with the schedule permitted by the commissioner, even though no tax may be due.\n\n(c) On or before the 20th day of September, every vendor liable to collect and pay over the taxes imposed by this chapter shall make a return to the department reporting the results of the preceding 12 month period beginning July 1 and ending June 30. Such return shall recapitulate the reports filed as required by subparagraph I(a) or (b) and shall provide such other information as the commissioner shall require.\n\n(d) On or before the 20th day of September, 2002, every vendor liable to collect and pay over the taxes imposed by this chapter shall make a return to the department reporting the results of the preceding 6 month period beginning January 1, 2002 and ending June 30, 2002. Such return shall recapitulate the reports filed as required by subparagraph I(a) or (b) and shall provide such other information as the commissioner shall require.\n\nII.(a) Every purchaser to whom permission has been granted to pay tax directly to the department pursuant to RSA 78-D:10, III shall, on or before the 20th day of the calendar month following the purchase or use of tangible personal property upon which taxes are imposed by this chapter, file a report by electronic data submission of the taxes due thereon for the preceding month to the department. This report shall be filed even though no tax may be due.\n\n(b) If a purchaser has been granted permission to pay directly on other than a monthly basis, the purchaser shall make the report required in subparagraph II(a) in accordance with the schedule permitted by the commissioner, even though no tax may be due.\n\n(c) On or before the 20th day of the third month following the close of the calendar or fiscal year, every purchaser permitted to pay directly taxes imposed by this chapter shall make a return to the department reporting the results of the preceding year. Such return shall recapitulate the reports filed as required by subparagraph II(a) or (b) and shall provide such other information as the commissioner shall require.\n\nIII. Taxes collected by every vendor or to be paid directly by a purchaser shall be paid to the state on or before the 20th day of the calendar month following collection of the tax or the purchase or use of tangible personal property. The vendor or purchaser shall remit the taxes due by electronic funds transfer to the department.\n\nIV. Notwithstanding the provisions of any other law, reports, returns, and remittances due under this chapter shall be considered timely only if received by the department on or before the 20th day of the calendar month in which they were due. If this due date falls on a Saturday, Sunday, or legal holiday, then the returns and remittances due under this chapter shall be filed no later than the next business day.\n\nV. The department shall notify the vendor or purchaser of a successful electronic filing and remittance and provide the vendor or purchaser with a confirmation number which shall serve as proof of filing and remittance.\n\nVI. All reports and returns shall contain an electronic authorization by the vendor or purchaser or their authorized representative which shall be subject to the pains and penalties of perjury.\n\nVII. Any vendor who ceases to engage in business activity in this state, including making sales at retail for consumption, and is thereby not responsible for filing reports and returns under this chapter, shall file a final return with the department not more than one month after discontinuing such activity. This requirement shall apply notwithstanding any other provision of this chapter regarding the time within which to file a report or return.\n\nVIII. If the commissioner finds that the information required for the making of an accurate return cannot reasonably be compiled by a vendor within the period provided in this section, the commissioner may grant an extension of time for the filing of such return. Any such extension shall be granted for a period not to exceed 31 calendar days. The granting of such extension may be conditioned upon the payment by the vendor of an amount of money equal to the amount estimated by the commissioner to be due with the return when filed under extension. All such estimated payments shall be credited against the vendor's liabilities under this chapter. The vendor shall pay to the department the amount of tax imposed by this chapter at the time the return is due.\n\n78-D:12 Books, Records, Papers, and Other Documents.\n\nI. Every vendor maintaining a place of business in this state or required to file or actually filing in this state and every purchaser making direct tax payments to the department under this chapter shall keep books, records, papers, certificates, and other documents which are adequate to reflect the information required to be reported to the department by the filing of timely reports or returns or maintained for inspection by the department.\n\nII. All books, records, and other papers and documents required to be kept by this chapter shall, at all times during business hours of the day, be subject to inspection by the department.\n\n78-D:13 Determination of Tax; Additional Returns.\n\nI. If a return required by this chapter is not filed, or if a return when filed, is incorrect or insufficient, the amount of tax due shall be determined and assessed by the commissioner from any information available. If necessary, the tax may be estimated on the basis of external indices, such as stock on hand, purchases, rental paid, location, scale of rents or charges, comparable rents or charges, number of employees, or other factors.\n\nII. The commissioner may provide by rule for the exclusion from taxable receipts of amounts representing sales where the contract of sale has been canceled, the property has been returned, or the receipt or charge has been ascertained to be uncollectible. If the tax has been paid upon that receipt or charge, the commissioner may provide for refund or credit of the tax so paid.\n\nIII. When the commissioner has reason to believe that a vendor has failed to file a report or return or to include any part of the taxable receipts of sales by such vendor in a filed report or return, the commissioner may require the vendor to file a return or a supplementary return showing such additional information as the commissioner prescribes. The making of such additional return does not relieve the vendor of any penalty for failure to make a correct original report or return, or relieve it from liability for interest imposed under RSA 21-J:28 or for any additional charges imposed by the commissioner. This section shall not be construed to modify or extend the statute of limitations provided in RSA 21-J:29.\n\n78-D:14 Deduction for Bad Debts.\n\nI. In computing the amount of tax due, a vendor may deduct bad debts from the total amount upon which the tax is calculated for any return. Any deduction taken or refund paid which is attributed to bad debts shall not include interest.\n\nII. For purposes of this section, \"bad debts\" means any portion of the purchase price of a transaction that a vendor has reported as taxable and for which the vendor legally claims a bad debt for federal income tax purposes. \"Bad debts\" include, but are not limited to, worthless checks, worthless credit card payments, and uncollectible credit accounts. \"Bad debts\" do not include financing charges or interest, sales or use taxes charged on the purchase price, uncollectible amounts on property that remains in the possession of the vendor until the full purchase price is paid, expenses incurred in attempting to collect any debt, debts sold or assigned to third parties for collection, and repossessed property.\n\nIII. Bad debts may be deducted within 12 months following the month in which the bad debt has been charged off for federal income tax purposes. For purposes of this paragraph, \"charged off for federal income tax purposes\" includes the charging off of unpaid balances due on accounts as uncollectible, or declaring as uncollectible such unpaid balance due on accounts in the instance of a seller who is not required to file federal income tax returns.\n\nIV. If a deduction is taken for bad debts and the vendor subsequently collects the debt in whole or in part, the tax on the amount so collected shall be reported and paid on the return for the period in which the collection is made.\n\nV. A vendor may obtain a refund of tax on any amount of bad debt that exceeds the amount of taxable sales within a 12-month period defined by the bad debt.\n\nVI. For the purposes of computing a bad debt deduction or reporting a payment received on a previously claimed bad debt, any payments made on a debt or account shall be applied first to the price of the property and sales tax thereon, proportionally, and second to interest, service charges, and any other charges.\n\n78-D:15 Administration; Rulemaking.\n\nI. The commissioner shall collect the taxes imposed under this chapter, interest on tax, additions to tax, and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter for deposit in the education trust fund established in RSA 198:39.\n\nII. The commissioner shall adopt rules, under RSA 541-A, relative to:\n\n(a) The form and content of the reports and returns required by this chapter.\n\n(b) The method of electronic authorization required by RSA 78-D:11.\n\n(c) Alternative filing procedures in the event there is an electronic equipment malfunction.\n\n(d) The administration of the tax.\n\n(e) The recovery of any tax, interest on tax, additions to tax, or penalties imposed by RSA 78-D or RSA 21-J.\n\nIII.(a) The commissioner shall adopt emergency rules under RSA 541-A relative to:\n\n(1) The form and content of the reports and returns required by this chapter.\n\n(2) The method of electronic authorization required by RSA 78-D:11.\n\n(3) Alternative filing procedures in the event there is an electronic equipment malfunction.\n\n(4) The administration of the tax.\n\n(5) The recovery of any tax, interest on tax, additions to tax, or penalties imposed by RSA 78-D or RSA 21-J.\n\n(b) Notwithstanding RSA 541-A:18, II, such emergency rules shall be effective for 180 days. After 180 days the commissioner shall adopt rules pursuant to RSA 541-A.\n\n78-D:16 Surety Bonds.\n\nI. When the commissioner deems it necessary to protect the revenues due under this chapter, the commissioner may, after notice and hearing, require any vendor required to collect the tax imposed by this chapter to file with the commissioner a bond issued by a surety company authorized by the New Hampshire insurance department to do business in this state, in an amount fixed by the commissioner, to secure the payment of any tax, interest, or penalties due, or which may become due. The vendor shall file a bond within 10 days after the department has issued and mailed such notice. Surety bonds may be required in situations such as, but not limited to, failure to file reports or returns, failure to make payments with reports or returns at the time required by law, tender by a vendor of checks returned for insufficient funds, failure to pay interest and penalties assessed, vendors who are itinerant, transient, or temporary, and any other situation which, in the discretion of the commissioner, renders the collection of the tax in jeopardy.\n\nII. The surety on such bond shall be discharged from the liability accruing on the bond after the expiration of 60 days from the date on which the surety shall have logged with the department a written request to be so discharged; but such request shall not discharge such surety from any liability already accrued or which shall accrue before the expiration of this 60-day period. The duration of surety bonds shall be for one year only, unless the requirement is canceled or revised by the commissioner before the expiration of the one-year period.\n\nIII. In lieu of a bond, cash in an amount prescribed by the commissioner may be deposited with the state treasurer who may, at any time, upon instructions from the commissioner and without notice to the depositor, apply the cash deposited to any tax or interest or penalties due. Cash deposited in lieu of a surety bond shall not earn interest.\n\nIV. Failure to comply with the provisions of this section shall result in the suspension of the vendor's registration license, as provided in RSA 78-D:21.\n\n78-D:17 Deferred Payment Purchases. The commissioner may provide that the tax upon receipts from purchases on installment plan, seasonal purchases, or deferred payment purchases may be paid on the amount of each deferred payment and upon the date when the payment is received.\n\n78-D:18 Motor Vehicles, Aircraft, Boats, and Recreational Equipment Registration; Trade-ins.\n\nI. For the purposes of this chapter, every transfer of the registration of a motor vehicle, as defined in RSA 259:60, shall be presumed to be for storage, use, or other consumption in New Hampshire. Upon the return of the certificate of registration, as required by RSA 261, the director of the division of motor vehicles shall forthwith inform the commissioner of the date of transfer and the names and addresses of the former and new owners.\n\nII. No certificate of registration shall be issued by the director of the division of motor vehicles to the new owner until such new owner shall furnish evidence, on such forms as shall be prescribed by the commissioner and the director of the division of motor vehicles, that any tax due under the provisions of this chapter has been paid. If payment of any such tax due is made by check and said check is not duly paid, the director of the division of motor vehicles may, after hearing, revoke the certificate of registration. Such tax shall be considered as a first encumbrance against such vehicle and the vehicle may not be transferred without first payment in full of such tax and any interest additions or penalties which shall accrue thereon in accordance with this chapter or RSA 21-J.\n\nIII. The department of safety shall not issue a certificate of registration for any vessel required to be registered under RSA 270-E:3 and the commissioner of transportation shall not register an aircraft under RSA 422:24, except in the case of a renewal by the same owner, until the owner shall furnish evidence, on such forms as shall be prescribed by the commissioner, that any tax due under the provisions of this chapter has been paid or that no such tax is due.\n\nIV. The executive director of the fish and game department shall not issue a certificate of registration for any off highway recreational vehicle required to be registered under RSA 215-A:21, except in the case of a renewal by the same owner, until the owner shall furnish evidence, on such forms as shall be prescribed by the commissioner, that any tax due under the provisions of this chapter has been paid or that no such tax is due.\n\nV. Where a trade-in of a motor vehicle or trailer is received by a dealer in such vehicles holding a valid vendor's registration, upon the sale of another motor vehicle or trailer to a purchaser, the tax shall be imposed only on the difference between the sales price of the motor vehicle or trailer purchased and the amount allowed on the motor vehicle or trailer traded in on such purchase. When any such motor vehicle or trailer traded in is subsequently sold to a consumer or user, the tax provided for in this chapter shall apply.\n\n78-D:19 Proceedings to Recover Taxes.\n\nI. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax, or penalties imposed by this chapter.\n\nII. 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, except that the tax imposed by this chapter shall not take precedence over prior recorded mortgages. 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.\n\n78-D:20 Vendor Licenses; Registration.\n\nI. On or before January 1, 2002, or in the case of vendors commencing business or opening new places of business after that date, within 3 days after the commencement or opening, every vendor required to collect any tax imposed by this chapter and every vendor purchasing tangible personal property for resale shall file with the commissioner a license application in a form prescribed by the commissioner. The commissioner shall issue, without charge, to each applicant a license of authority empowering the applicant to collect the tax. Each license shall state the place of business to which it is applicable. The license shall be prominently displayed in the place of business of the vendor. A vendor who has no regular place of doing business shall attach the certificate to the vendor cart, stand, truck, or other merchandising device, or carry it on the vendor person. The certificate shall be nonassignable and nontransferable and shall be surrendered to the commissioner immediately upon the vendor ceasing to do business at the place named.\n\nII. Any person who is not otherwise required to collect any tax imposed by this chapter and who makes sales to persons within the state of tangible personal property, the use of which is subject to tax under this chapter, may, if such person so elects, file a license application with the commissioner who may, in the commissioner's discretion and subject to such conditions as the commissioner may impose, issue to such person a license of authority to collect the tax imposed by this chapter.\n\nIII.(a) An organization asserting exemption pursuant to RSA 78-D:4, VI(d) shall first register with the commissioner and request issuance of a certificate of exemption.\n\n(b) Upon satisfying the commissioner it is entitled to such exemption, the commissioner shall issue the organization a certificate which shall be effective for a period of 5 years from the date of its issuance. In order to be entitled to a continuance of such exemption beyond the expiration date of any existing certificate, such organization shall obtain from the commissioner a renewal of such certificate.\n\n(c) Registration may be suspended or revoked for cause by the commissioner in the manner provided with respect to suspension or revocation of licenses under RSA 78-D:21.\n\n78-D:21 Suspension or Revocation of Licenses; Appeal.\n\nI. The commissioner may, after notice and hearing, suspend or revoke the license of any vendor required to collect the tax or may refuse to issue or renew any license for failure to comply with this chapter or with any rules adopted hereunder.\n\nII. Any person required to collect the tax aggrieved by a suspension, revocation, or refusal may appeal therefrom, in the same manner as provided in RSA 21-J:28-b for appeal for redetermination or reconsideration of assessments, within 10 days after written notice of the suspension, revocation, or refusal has been mailed or delivered to such person.\n\nIII. If the appealing person required to collect the tax files a bond running to the state as provided in RSA 78-D:16, then the suspension or revocation shall be inoperative during the appeal.\n\n78-D:22 Refunds.\n\nI. Claims for refund or credit may be made by a purchaser who has actually paid the tax or by a vendor required to collect the tax who has collected and paid over the tax to the department; provided, however, that the claim is timely made in accordance with RSA 21-J:28-a and RSA 21-J:29. No actual refund of moneys shall be made to a vendor until such person establishes to the satisfaction of the commissioner, under such rules as the commissioner may adopt, that such vendor has repaid to the purchaser the amount for which the application for refund is made or established that no refund is due the purchaser. The commissioner may, in lieu of any refund, allow credit on payments due from the claimant.\n\nII. If the commissioner determines, on a claim for refund or otherwise, that a person has paid an amount of tax under this chapter which, as of the date of the determination, exceeds the amount of tax liability owing from the person to the state, with respect to the current and all preceding taxable periods, under any provision of this title, the commissioner shall forthwith refund the excess amount to the person together with interest as provided in RSA 21-J:28.\n\n78-D:23 Bulk Sales. Every person who shall sell or cause to be sold at auction, or who shall sell or transfer in bulk, 51 percent or more of any stock of goods, wares, or merchandise of any kind, fixtures, machinery, equipment, buildings, or real estate, involved in a business for which such person is licensed or required to be licensed under the provisions of this chapter, or is liable for filing use tax returns in accordance with the provisions of this chapter, shall give the department 10 days' written notice of the sale or transfer prior to the completion of the transfer of such property. Whenever the seller or transferor shall fail to give such notice to the department, or whenever the department shall upon written notice inform the purchaser or transferee that a possible claim for tax imposed by this act exists, any sums of money, property, or choses in action or other consideration, which the purchaser or transferee is thereafter required to transfer over to the seller or transferor, shall be subject to a first priority right and lien for any such taxes theretofore or thereafter determined to be due from the seller or transferor, and the purchaser or transferee is forbidden to transfer to the seller or transferor any such sums of money, property, or choses in action to the extent of the amount of the state of New Hampshire's claim. For failure to comply with the provisions of this section, the purchaser or transferee shall be liable for the payment to this state of any such taxes theretofore or thereafter determined to be due from the seller or transferor, and such liability may be assessed and enforced in the same manner as the liability for tax under this chapter; provided, that nothing contained in this provision shall apply to sales or transfers made under any order of court.\n\n78-D:24 Liens. If any person required to pay or collect and transmit a tax under this chapter neglects or refuses to pay the same after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition thereto, shall be a lien in favor of the state of New Hampshire upon all property and rights to property, whether real or personal, belonging to such person. Such lien shall arise at the time demand is made by the commissioner and shall continue until the liability for such sum with interest and costs is satisfied or becomes unenforceable. No lien upon real estate for taxes imposed by this chapter is valid and binding against any person other than the taxpayer until notice of such lien, stating the name and address of the taxpayer and the amount of the tax due, shall have been filed and recorded in the registry of deeds in the grantor index in the county in which such real estate is located. Notwithstanding the provisions of any other law, the lien shall continue and shall be valid and binding until the liability for the sum, with interest and costs, is satisfied or becomes unenforceable.\n\n9 New Subparagraphs; Providing Additional Assessment Data on Reading Performance and Reporting Assessment Data in Compliance with Federal Law and Regulations. Amend RSA 193-C:3, IV by inserting after subparagraph (h) the following new subparagraphs:\n\n(i) At the end of grade 3, to determine if students are reading at the adequate level on the reading component of the statewide assessment, where adequate level means the ability to read with understanding materials that are appropriate for third grade students.\n\n(j) At the school, district, and state levels, to provide performance reports on specific subgroups of students as required by federal law and regulations, including performance reports on students with disabilities, educationally disadvantaged students, and vocational education students.\n\n10 Reporting on the Delivery of an Adequate Education. RSA 193-E:3 is repealed and reenacted to read as follows:\n\n193-E:3 Reporting on the Delivery of an Adequate Education.\n\nI. By July 15, 2001, and annually thereafter, each school district shall report to the department of education data at the school and district levels for the previous school year on the following indicators. Provided, however, that the department shall develop a reasonable schedule to phase in the reporting of data that is not being collected systematically during school year 2000-2001.\n\n(a) Numbers and percentages of students with disabilities, limited English proficient students, vocational education students, gifted and talented students, and students eligible for free or reduced-price meals.\n\n(b) Student mobility rates calculated as the percentages of students who transfer into or out of a school each year. These percentages shall not include students who enter the school on opening day at the lowest grade in the school or students who leave the school upon completion of the highest grade in the school.\n\n(c) Attendance and dropout rates.\n\n(d) Percentage of students reading at the adequate level on the reading component of the grade 3 statewide educational assessment administered pursuant to RSA 193-C.\n\n(e) Performance on state tests administered pursuant to RSA 193-C and other standardized tests administered at local option.\n\n(f) Percentage of graduating students going on to post-secondary education, military service, and apprenticeship programs in the workplace.\n\n(g) Average class size for instructional purposes at the primary, intermediate, and secondary levels.\n\n(h) Number and ratio of computers available for student and teacher use.\n\n(i) Number and percentage of educators teaching one or more courses outside of his or her area of certification.\n\n(j) Average number of years that current classroom teachers have been employed by the district as classroom teachers.\n\n(k) Number of years that each principal has been employed by the district as a principal.\n\n(l) Number of years that the superintendent of schools has been employed by the district as a superintendent.\n\n(m) Extent to which teachers and other staff engage in performance-based professional development activities designed to promote the improvement of student learning.\n\n(n) School safety data, including the numbers and percentages of students suspended or expelled for misconduct or for the possession of alcohol, drugs, or weapons.\n\n(o) Numbers and types of partnerships with the community, business, or higher education.\n\n(p) Extent to which community members are satisfied with the educational system.\n\n(q) Such other indicators as may be determined by the department of education.\n\nII. In order to reduce school districts' administrative time and costs, the department of education shall develop and utilize user-friendly computer forms and programs to collect the data enumerated in paragraph I as well as all enrollment and cost data related to determining the cost of an adequate education The department shall request funds as part of its biennial operating budget to develop, update, and maintain the required forms and programs.\n\nIII. No later than December 1, 2001, and annually thereafter, the department of education shall issue a public report on the condition of education statewide and on a district-by-district and school-by-school basis. This report shall be entitled \"New Hampshire School District Profiles.\" It shall include demographic and student performance data including, but not limited to, district and school performance on state tests administered pursuant to RSA 193-C, other standardized tests administered at local option by at least 25 percent of school districts, all other data provided under paragraph I, as well as other relevant statistics as determined by the department of education. Comparisons with state averages shall be provided for data reported under subparagraphs I(a) through (j). Comparisons with state school performance standards shall be provided for data reported under subparagraphs I(c) through (f). Comparisons of each district and school to itself based on its own performance for either the prior school year or its most recent 3-year rolling averages shall be provided for data reported under subparagraphs I(c) through (f). Statewide rankings of each district and school shall be provided for data reported under subparagraphs I(c) through (i). The report shall be organized and presented in a manner that is easily understood by the public and that assists each school district with the identification of trends, strengths, and weaknesses and the development of its local school education improvement and assessment plan.\n\nIV. Between January 1 and the end of the school year, each school district at a meeting of the local school board shall provide the opportunity for a public discussion of its school district profile issued pursuant to paragraph III, any local school education improvement and assessment plan developed, implemented, evaluated, and reviewed in accordance with RSA 193-E:5, and, if applicable, the listing of a school in the district on the watch list compiled and disseminated in accordance with RSA 193-E:7, IV. At least 10 days prior to the meeting, the school district shall make its profile and other relevant information and data available to the public.\n\nV. No later then January 1, 2003, the department of education shall prepare and submit to the education committees of the house and senate a plan for collecting and evaluating data to determine the correlation between level of academic performance and such factors as students' gender, socioeconomic status, and race, cost per pupil, class size, teacher qualifications, and use of various instructional strategies as well as an in-depth study of community members' perceptions of their involvement in education and of important educational issues. The plan shall include an estimate of the costs to the department and local school districts of collecting, analyzing, and reporting the results of these studies.\n\n11 New Subdivision; Comprehensive Statewide Educational Accountability System. Amend RSA 193-E by inserting after section 3 the following new subdivision:\n\nComprehensive Statewide Educational Accountability System\n\n193-E:4 Definitions. In this subdivision:\n\nI. \"Commissioner\" means the commissioner of the department of education.\n\nII. \"Department\" means the department of education.\n\nIII. \"State board\" means the state board of education.\n\nIV. \"Plan\" means the local school education improvement and assessment plan required by RSA 193-E:5.\n\nV. \"NHEIAP\" means the New Hampshire education improvement and assessment program established in accordance with RSA 193-C.\n\nVI. \"Performance standards\" means the school performance standards established in RSA 193-E:6.\n\nVII. \"Primary school\" means a school that includes grades K-3 or any grouping thereof.\n\nVIII. \"Elementary school\" means a school that includes grades K-8 or any grouping thereof.\n\nIX. \"Middle school\" means a school that includes grades 4-8 or any grouping thereof.\n\nX. \"Junior high school\" means a school that includes grades 7-9 or any grouping thereof.\n\nXI. \"High school\" means a school that includes grades 9-12 or any grouping thereof.\n\nXII. \"Education improvement fund\" means the education improvement fund established in RSA 193-E:7, I.\n\nXIII. \"Watch list\" means the list required by RSA 193-E:7, IV.\n\n193-E:5 Local School Education Improvement and Assessment Plan. The superintendent in conjunction with the principal of each school shall be responsible for coordinating the development and implementation of a 5-year local school education improvement and assessment plan. The plan shall be evaluated and reviewed annually. To the extent practicable, a local plan may be developed at the district level as long as provisions are made for addressing individual school needs and evaluating and reviewing the performance of each school. The development and implementation of the plan and the annual evaluation and review shall be carried out with input from administrators, teachers, parents, employers, and other community members. The plan shall be approved by the local school board, which shall also receive and act on the annual review and evaluation report. The initial plan for each district or school in operation during school year 2000-2001 shall be approved no later then June 30, 2003, with subsequent plans completed and approved every 5 years thereafter. The initial plan for a school or district that commences operation after school year 2000-2001 shall be approved no later than June 30 of its third full year of operation, with subsequent plans completed and approved every 5 years thereafter. At a minimum, each plan shall:\n\nI. Identify and set forth objectives for the school or each school in the district to achieve over a 5-year period, including objectives and annual benchmarks for improved student performance in each of the applicable areas in which statewide performance standards have been established in RSA 193-E:6 as well as objectives and annual benchmarks in each of the additional areas included as part of the criteria for an adequate education established in RSA 193-E:2.\n\nII. Identify areas where improvements are needed immediately.\n\nIII. Specify how the school or each school in the district will work to make improvements in the combined performance of all students enrolled in a school as well as the performance of discrete subgroups of students, including students with disabilities, limited English proficient students, vocational education students, and low-income students.\n\nIV. Specify the methods and assessments to be used in addition to NHEIAP assessments for the annual evaluation and review of the plan, including data to be collected, analyzed, and reported. This shall include the data specified in RSA 193-E:3, I as well as additional data determined locally. In conducting the annual evaluation and review, the local planning committee shall consider the combined performance of all students enrolled in the school or each school in the district as well as the performance of discrete subgroups of students.\n\nV. Provide an overview of the curriculum for the school or each school in the district, including methods of instruction, materials to be utilized, and the use of technology as an instructional tool.\n\nVI. Specify strategies to provide students with the opportunity to participate in enrichment programs, including advanced placement and honors courses.\n\nVII. Specify strategies to maintain a safe, disciplined, and supportive learning environment.\n\nVIII. Provide for the periodic collection and analysis of community members' perceptions of their involvement in education and of important educational issues.\n\nIX. Specify strategies to promote family and community involvement in the school or each school in the district as well as partnerships with the community, business, and higher education.\n\nX. Provide for the design and implementation of a professional development program that includes the following elements:\n\n(a) Activities to enable teachers to improve their expertise in subject-area knowledge, curriculum redesign, teaching and assessment strategies, and the use of technology.\n\n(b) Strategies to enable teachers to improve their ability to help all students reach high standards, including the analysis and use of data on student performance as well as techniques to promote the alignment of high standards, curriculum, instruction, and assessment.\n\n(c) Follow-up and supervision activities to ensure that new knowledge, skills, and strategies are utilized in the classroom.\n\n193-E:6 School Performance Standards. A school shall meet or exceed each of the following performance standards that apply to it, or shall demonstrate that the school is making satisfactory progress toward meeting these standards in accordance with paragraph VII:\n\nI.(a) The percentage of students performing at the adequate level on the reading component of the statewide assessment administered in grade 3 pursuant to RSA 193-C shall be:\n\n(1) 75 percent for school year 2002-2003.\n\n(2) 77.5 percent for school year 2003-2004.\n\n(3) 80 percent for school year 2004-2005.\n\n(4) 85 percent for school year 2005-2006.\n\n(5) 90 percent for school year 2006-2007.\n\n(6) 92.5 percent for school year 2007-2008.\n\n(7) 95 percent for school year 2008-2009, and each school year thereafter.\n\n(b) The most recent 3-year rolling average shall be used to determine if a school is meeting this performance standard, except that a 2-year average shall be used for school year 2002-2003. If, starting in school year 2003-2004, a 3-year rolling average is not available for a particular school, either a 2-year average or, if a 2-year average is not available, a single year's data shall be used for this purpose.\n\n(c) For students with disabilities who qualify for the alternate version of the statewide assessment, performance at the adequate level shall be based on the communication component of the alternate assessment.\n\n(d) For students whose native language is other than English and whose English language reading ability prevents them from participating in the statewide assessment, school districts, in conjunction with the department, shall provide an alternate assessment of each student's reading ability in his or her native language. The school district shall report student performance to the department of education for inclusion in school, district, and state third grade reading reports. If it is not feasible to administer the assessment in the student's native language, then the student may be excused from the assessment.\n\nII.(a) The percentage of students performing at the basic and above levels in the designated academic areas assessed on the statewide tests administered in accordance with RSA 193-C shall be:\n\n(1) 70 percent in English language arts in grade 3.\n\n(2) 70 percent in mathematics in grade 3.\n\n(3) 70 percent in English language arts in grade 6.\n\n(4) 70 percent in mathematics in grade 6.\n\n(5) 55 percent in science in grade 6.\n\n(6) 65 percent in social studies in grade 6.\n\n(7) 70 percent in English language in grade 10.\n\n(8) 60 percent in mathematics in grade 10.\n\n(9) 55 percent in science in grade 10.\n\n(10) 50 percent in social studies in grade 10.\n\n(b) The most recent 3-year rolling averages shall be used to determine if a school is meeting the academic-area statewide assessment performance standards that apply to it, except that if 3-year rolling averages are not available for a particular school, either 2-year averages or, if 2-year averages are not available, a single year's data shall be used for this purpose:\n\nIII. Students shall attend school at the following rates:\n\n(a) 95 percent for elementary schools.\n\n(b) 94 percent for middle schools and junior high schools.\n\n(c) 92 percent for high schools.\n\nIV. The percentage of students who drop out of school annually shall not exceed the following rates:\n\n(a) 0.5 percent for middle schools and junior high schools.\n\n(b) 5 percent for high schools.\n\nV. The percentage of graduating students who go on to post-secondary education, military service, and apprenticeship programs in the workplace shall be at least 66 percent.\n\nVI. Each school shall comply with the applicable standards for school approval adopted by the state board pursuant to RSA 21-N:9, I.\n\nVII. No later than May 1, 2004, and annually thereafter, the commissioner shall determine if a school has demonstrated that it has met, or exceeded, or is making satisfactory progress toward meeting the performance standards. The criteria to be used to determine if a school is making satisfactory progress shall be established as follows:\n\n(a) No later than May 1, 2002, and every 3 years thereafter, based on generally accepted statistical procedures, the commissioner of education in conjunction with the state board shall determine and publish the criteria for making satisfactory progress in each of the areas established in paragraphs I-V. In making these determinations, consideration shall be given to the impact of school and grade-level enrollments on the validity and comparability of the data collected and, to the extent feasible, the performance of discrete subgroups of students, including students with disabilities, limited English proficient students, vocational education students, and low income students. Consideration shall also be given to the use of additional performance data collected at the school and district levels to enhance the criteria for determining if a school is making satisfactory progress, provided that such data shall be collected and reported in a manner that is statistically valid and comparable from school to school.\n\n(1) Satisfactory progress in meeting the reading performance standard established in paragraph I shall be based on the average of the mean-scaled scores obtained on the reading component of the grade 3 statewide assessment administered in accordance with RSA 193-C. The most recent 3-year rolling averages shall be used to determine if a school is making satisfactory progress in reading, except that if 3-year rolling averages are not available for a particular school, either 2-year averages or, if 2-year averages are not available, a single year's data shall be used for this purpose. If a primary school does not include grade 3, then reading performance shall be based on the performance of the students from that school who attend grade 3 in the elementary school attended by the majority of the students from said primary school.\n\n(2) Satisfactory progress in meeting the NHEIAP performance standards established in paragraph II shall be based on the grade-level average(s) of the mean-scaled scores obtained in the academic areas assessed at each grade level. The most recent 3-year rolling averages shall be used to determine if a school is making satisfactory progress at a grade level, except that if 3-year rolling averages are not available for a particular school, either 2-year averages or, if 2-year averages are not available, a single year's data shall be used for this purpose. If a school does not include a grade assessed in NHEIAP, then NHEIAP performance shall be based on the performance of the students from that school who attend the next highest NHEIAP grade level assessed in the school attended by the majority of the students from the school that does not include a grade assessed in NHEIAP.\n\n(3) Satisfactory progress in meeting the performance standards established in paragraphs III-V shall be based on the rolling 3-year averages of performance in these areas. The most recent 3-year rolling averages shall be used to determine if a school is making satisfactory progress, except that if 3-year rolling averages are not available for a particular school, either 2-year averages or, if 2-year averages are not available, a single year's data shall be used for this purpose.\n\n(b) A school shall be considered to be making satisfactory progress in meeting the school approval standards specified in paragraph VI, if it either has been conditionally approved or granted a delay in full compliance by the state board.\n\nVIII. No later then January 1, 2005, and every 3 years thereafter, the state board shall submit to the governor and the education committees of the house and senate a report outlining the results of the state board's review of the performance standards established in paragraphs I-VI, together with any recommendations to the general court for changes in these standards that have been adopted by a majority of the state board. In conducting its review, the state board shall consider the statistical validity and comparability of using additional performance data collected at the school and district levels.\n\n193-E:7 State Assistance to Local School Districts; Education Improvement Fund Established.\n\nI. There is hereby established an education improvement fund in the department of education for the purpose of providing assistance to local school districts. The department is authorized to use the amounts transferred to the education improvement fund to provide instructional improvement assistance to local school districts, administer the fund, collect, analyze, and report data, and provide technical assistance to schools. This fund shall be nonlapsing and shall be administered by the department. Beginning July 1, 2002, and annually thereafter, 1/3 of one percent of the statewide cost of providing an adequate education as calculated in accordance with RSA 198:40, III shall be transferred from the education trust fund to the education improvement fund. Moneys transferred to this fund shall be in addition to the funds required to distribute adequate education grants to municipalities' school districts pursuant to RSA 198:42. The governor is authorized to draw a warrant from the education trust fund to satisfy the provisions of this paragraph.\n\nII. For the biennium beginning July 1, 2001, grants from the education improvement fund may be used to assist schools and school districts with the development and implementation of local school education improvement and assessment plans and the development and implementation of procedures to improve the collection of data specified in RSA 193-E:3, I. For the biennium beginning July 1, 2003, and each biennium thereafter, grants shall be used exclusively to improve performance in the areas specified in RSA 193-E:6, I-V. In administering the education improvement grants, the department shall be responsible for the following:\n\n(a) Establishing forms and procedures for districts to use for the development and submission of education improvement grant requests, including a detailed assistance plan and budget and the opportunity to request up to 3 years of financial assistance.\n\n(b) Providing assistance to districts in the development of an assistance plan and budget.\n\n(c) Establishing an equitable grant review process that:\n\n(1) Includes an evaluation of each proposal's adequacy, educational appropriateness, and cost effectiveness, and the extent to which additional revenues are required to implement the proposed plan and activities.\n\n(2) Gives priority to districts with lower-performing schools that have satisfactorily addressed the review criteria required under subparagraph (c)(1) and are proposing reasonable efforts to improve performance.\n\n(d) Reviewing grant requests and forwarding them to the commissioner and the state board with recommendations for approval.\n\n(e) Distributing grant payments to school districts in accordance with the payment schedule specified by the commissioner in the district's grant approval notification.\n\n(f) Monitoring the implementation of funded plans and activities.\n\nIII. No later than May 1, 2004, and annually thereafter, the commissioner shall compile and disseminate to the governor and council, the general court, the state board, local school board chairs, superintendents of schools, school principals, and the public, a list, to be known as the watch list, of schools that, pursuant to the criteria established in RSA 193-E:6, VII are not making satisfactory progress toward meeting the performance standards that apply to it.\n\n(a) A school district may request assistance from the department for any school within the district that is on the watch list, including technical assistance and, in accordance with paragraph II, financial assistance from the education improvement fund.\n\n(b) If a district does not request assistance for a school on the watch list within 6 months following the annual publication of the list, the department may initiate a more thorough review of the school's academic performance, including the review of additional performance data collected at the school and district levels and, to the extent feasible, the performance of discrete subgroups of students, including students with disabilities, limited English proficient students, vocational education students, and low income students. On the basis of its review the department may offer assistance to the school district, but the district shall not be required to accept the proposed assistance.\n\nIV. No later than 8 months following the listing of a school on the watch list for any 3 years out of a consecutive 5-year period, the school board chair, the superintendent of schools, the principal, and a representative of the department shall appear before a public session of the state board. At this session, the department shall recommend an action plan to improve academic performance in said school. This action plan may include requiring the school to implement a comprehensive education improvement and assessment plan that has been developed by the department in consultation with local school officials or such other steps identified by the department in consultation with local school officials that will best address areas in which the school is not making satisfactory progress. The department shall also recommend that an action plan be funded, in whole or in part, with resources from the education improvement fund, or with resources from a portion of the district's cost of providing an adequate education calculated by combining the district's share of the adequate education costs of its constituent municipality or municipalities calculated in accordance with RSA 198:41, I (a) and (b), or both. Following the department's presentation and an opportunity for comments from the designated local school officials, the state board shall determine by a majority vote whether or not to approve the action plan recommended by the department. The decision of the state board shall be final and binding upon all parties.\n\n(a) An approved action plan shall cover a period of not more than 3 years, provided however, that if a school remains on the watch list upon the expiration of the plan, the department shall develop and submit a new plan to the state board for its consideration.\n\n(b) During the course of implementing an approved action plan, any significant change in the plan shall require the prior approval of the state board.\n\n12 New Chapter; Early Literacy and Reading Improvement. Amend RSA by inserting after chapter 193-F the following new chapter:\n\nCHAPTER 193-G\n\nEARLY LITERACY AND READING IMPROVEMENT\n\n193-G:1 Purpose. The general court finds that in order to implement New Hampshire's policy of providing all pupils with the opportunity to acquire an adequate public elementary and secondary education, it is essential that by the end of grade 3 virtually all children shall demonstrate that they have developed the interest and ability to read with fluency and understanding materials appropriate for third grade pupils.\n\n193-G:2 Definitions. In this chapter:\n\nI. \"Commissioner\" means the commissioner of the department of education.\n\nII. \"Department\" means the department of education.\n\nIII. \"State board\" means the state board of education.\n\nIV. \"Primary school\" means a school that includes grades K-3 or any grouping thereof.\n\nV. \"Pre-school children\" means children from birth through age 5 that are not enrolled in a primary school.\n\nVI. \"Early child care providers\" means individuals that are paid to provide care and education to children from birth through age 5 that are not enrolled in a primary school.\n\nVII. \"Master teacher\" means an experienced teacher who by virtue of specialized training, appropriate experience, and demonstrated success has the knowledge and skills necessary to provide early learning and/or reading assistance to other individuals.\n\nVIII. \"Fund\" means the early literacy and reading improvement fund established in\n\nRSA 193-G:3.\n\n193:G-3 Early Literacy and Reading Improvement Fund.\n\nI. There is hereby established an early literacy and reading improvement fund in the department of education. This fund shall be used for the purpose of providing instruction and support to parents, grandparents, guardians, and early child care providers in the development by pre-school children of early literacy skills that are aligned with reading instruction in the schools as well as for the purpose of improving reading instruction in public primary schools. This fund shall be nonlapsing and shall be administered by the department. For each of the fiscal years beginning July 1, 2001, and July 1, 2002, 1/3 of one percent of the statewide cost of providing an adequate education for that fiscal year as calculated in accordance with RSA 198:40, III shall be transferred from the education trust fund to the early literacy and reading improvement fund. Beginning July 1, 2003, and each July 1 thereafter, 2/3 of one percent of the statewide cost of providing an adequate education for that fiscal year as calculated in accordance with RSA 198:40, III shall be transferred from the education trust fund to the early literacy and reading improvement fund. Moneys transferred to this fund shall be in addition to the funds required to distribute adequate education grants to school districts pursuant to RSA 198:42. The governor is authorized to draw a warrant from the education trust fund to satisfy the provisions of this paragraph.\n\nII. To carry out the purposes for which this fund is established, the department is authorized to use the amounts transferred to the fund to provide early literacy and reading improvement assistance, including grants, to local school districts as well as to administer the fund, to develop and provide research-based programs and courses, and to provide technical assistance and professional development activities through grants, contracts with consultants, and the employment of individuals to fill authorized full-time, permanent positions. Funds shall be used for no other purposes.\n\nIII. For the fiscal year beginning July 1, 2001, and each fiscal year thereafter, grants to local school districts shall be used to address the areas specified in RSA 193-G:4, as well as other demonstrated needs related directly to early literacy and the improvement of reading. In administering the early literacy and reading improvement grant program, the department shall be responsible for the following:\n\n(a) Establishing forms and procedures for districts to use for the development and submission of early literacy and/or reading improvement grant requests, including:\n\n(1) A detailed plan and budget, with the opportunity to request up to 3 years of financial assistance and the further opportunity to apply for additional assistance based on demonstrated need.\n\n(2) An assurance that grant funds will be used only to supplement and not supplant on-going local efforts.\n\n(3) A description, if applicable, of how grant activities were planned in consultation with and will be implemented in coordination with the department of education, the department of health and human services, institutions of higher education, early child care providers, and parents, grandparents, and guardians.\n\n(4) A delineation of the geographic area to be served by the project.\n\n(b) Providing assistance to districts in the development of grant requests.\n\n(c) Establishing an equitable grant review process that:\n\n(1) Includes an evaluation of each proposal's adequacy, educational appropriateness, and cost effectiveness, and the extent to which additional revenues are required to implement the proposed plan and activities.\n\n(2) Gives priority to districts with lower-performing schools in reading that have satisfactorily addressed the review criteria in subparagraph (1) and are proposing reasonable efforts to address early literacy needs and/or improve reading performance\n\n(d) Reviewing grant requests and forwarding them to the commissioner and the state board with recommendations for approval, including level of funding.\n\n(e) Distributing grant payments to school districts in accordance with the payment schedule specified by the commissioner in the district's grant approval notification.\n\n(f) Monitoring the implementation of funded plans and activities.\n\n193-G:4 Comprehensive Early Literacy and Reading Improvement Initiative. The department of education shall provide research-based support and education to the parents, grandparents, guardians, early child care providers, and primary school teachers and administrators that shape the language and literary development of children from birth through the end of grade 3 through a comprehensive early literacy and reading improvement initiative that shall:\n\nI. Provide structured, research-based, school-wide professional development in reading instruction to primary school teachers and administrators, through the use of intensive summer institutes, regional meetings, and reading master teachers who will provide follow-up activities and continuous technical assistance during the school year.\n\nII. Utilize early childhood education master teachers to provide instruction and support to center-based and home-based early child care providers in the development by pre-school children of early literacy skills that are aligned with reading instruction in the schools.\n\nIII. Provide scholarships for early child care providers to enable them to participate in college credit courses in the development by pre-school children of early literacy skills that are aligned with reading instruction in the schools.\n\nIV. Implement a research-based program that utilizes school-based parent educators to provide information and examples as well as demonstrate to parents, grandparents, and guardians the key elements in developing a pre-school child's early literacy knowledge and skills.\n\nV. Involve institutions of higher education in partnerships to better prepare new teachers to deliver research-based early literacy knowledge and skills and/or reading instruction.\n\nVI. Coordinate opportunities for local school districts, the department of education, the department of health and human services, institutions of higher education, early child care providers, and parents, grandparents, and guardians to work together to deliver high-quality, research-based reading instruction to primary school children as well as provide research-based support for the development of early literacy in pre-school children.\n\n13 School Money; Education Trust Fund Amended. Amend RSA 198:39, I to read as follows:\n\n198:39 Education Trust Fund Created and Invested.\n\nI. 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, [ and to provide education property tax hardship relief under RSA 198:55] to fund the education improvement fund established in RSA 193-E:7, to fund the early literacy and reading improvement fund established under RSA 193-G:3, and to provide tax claim refunds under RSA 198:61. The state treasurer shall deposit into [ this] the education trust fund immediately upon receipt:\n\n(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.\n\n(b) Funds certified to the state treasurer by the commissioner of revenue administration pursuant to RSA 77-E:14, relative to business enterprise tax.\n\n(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.\n\n(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.\n\n(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.\n\n(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.\n\n(g) The full amount of excess education property tax payments from the department of revenue administration pursuant to RSA 198:46.\n\n(h) All moneys due the fund in accordance with RSA 284:21-j, relative to sweepstakes.\n\n(i) [ Tobacco] All tobacco settlement funds [ in the amount of $40,000,000 annually] less any amounts deposited into the tobacco use prevention fund established in RSA 126-K:15.\n\n(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.\n\n(k) [ Any other moneys appropriated from the general fund] Funds collected and paid over to the state treasurer by the commissioner of the department of revenue administration pursuant to RSA 78-D:15, I, relative to the sales tax for education.\n\n(l) Any other moneys appropriated from the general fund.\n\n14 School Money; State Aid for Educational Adequacy; Free and Reduced Price Lunches Amended. RSA 198:38, VII(d) is repealed and reenacted to read as follows:\n\nVII.(d) An elementary school pupil who is eligible to receive a free or reduced-price meal shall receive an additional weight as follows:\n\n(1) If the pupil is in a district in which less than 8 percent of the resident pupils in grades one through 8 are eligible to receive a free or reduced-price meal, an additional weight of zero.\n\n(2) If the pupil is in a district in which 8 percent or more of the resident pupils in grades one through 8 are eligible to receive a free or reduced-price meal, an additional weight equal to the lesser of 1.3 or a number equal to 5 times the difference between the decimal equivalent of the percentage of resident pupils in grades one through 8 eligible to receive a free or reduced-price meal and .08, provided there are 10 or more resident pupils in grades one through 8 in the district. If there are less than 10 resident pupils in grades one through 8 in the district, the percentage of resident pupils in grades one through 8 eligible to receive a free or reduced-price meal shall be equal to the eligible percentage for the district that the majority of the pupils attend.\n\n15 School Money; Definitions Amended. Amend RSA 198:38, X and XI to read as follows:\n\nX. \"Average daily membership in residence\" and \"resident pupils\" mean the average daily membership in residence as defined in RSA 189:1-d, IV except that no preschool or kindergarten pupil shall count as more than 1/2 day attendance per calendar day.\n\nXI. \"Transportation costs\" means the costs of transporting pupils to and from school and other school activities less any local transportation revenues reported by school districts on the [ MS-25] DOE-25 form.\n\n16 School Money; Determination of Per Pupil Adequate Education Grants Amended. Amend RSA 198:40, I and II to read as follows:\n\n198:40 Determination of Per Pupil Adequate Education Cost and Adequate Education Grant.\n\nI. For the [ biennium] fiscal year beginning July 1, [ 1999] 2002, and every [ biennium] fiscal year thereafter, the cost per pupil shall be established using the following formula:\n\n(a) The department of education shall calculate the base expenditure per pupil for each school district that operates an elementary school by subtracting from the total expenditures at the elementary school level, tuition to other school districts or approved educational programs, capital costs and debt service on such costs, special education costs, food service costs, transportation costs, adult/continuing education and community services costs, and federal revenues not otherwise deducted. For each school district, this amount shall be divided by the average daily membership in attendance at the elementary school level to attain the base expenditure per pupil.\n\n(b) The adequate education grant amount shall be calculated as follows:\n\n(1) The department of education shall identify those school districts where [ 40 to 60 percent of the elementary pupils enrolled in the grades tested on the day testing began, achieved a scaled score, in the statewide educational improvement and assessment program administered pursuant to RSA 193-C, in all areas tested, equivalent to performance at the basic level or above], for each of the 3 previous years, a minimum of 11 pupils were assessed in each subject area of the statewide assessment program administered pursuant to RSA 193-C to pupils in the third and sixth grades. For each grade and year, the department shall determine the average percentage of pupils performing at the basic level or above. The average shall be based on the number of pupils enrolled on the test date. A basic level or above percentage for each district shall be computed using the average of each grade and year. Districts where the 3-year average performance at the basic level or above is between 50 percent and 70 percent shall be selected.\n\n(2) From the school districts [ identified] selected in subparagraph I(b)(1) of this section, the department of education shall then identify those school districts that have the lowest base expenditure per pupil as calculated pursuant to subparagraph I(a) and which represent, as nearly as possible, 50 percent of the average daily membership in attendance at the elementary level of the school districts identified in subparagraph I(b)(1) of this section.\n\n(3) The department of education shall calculate [ the] an average base cost per pupil of an adequate education at the elementary school level by multiplying the base expenditure per pupil of each school district identified in subparagraph I(b)(2) of this section by the average daily membership in attendance at each of the selected school districts, and add the results across all districts selected. This sum shall then be divided by the total average daily membership in attendance at the elementary school level in all of the selected school districts and the result shall be multiplied by .9025.\n\n(4) The department shall calculate an alternative base cost per pupil of an adequate education at the elementary level by adjusting the base cost per pupil calculated in the immediately preceding fiscal year by the 3-year rolling average percentage of change in the unadjusted northeast consumer price index-u as published by the United States Department of Labor.\n\n(5) The base cost per pupil for each fiscal year shall be the lower of the base cost per pupil calculated in subparagraphs I(b)(3) and I(b)(4).\n\nII. [ The] For the fiscal year beginning July 1, 2002 and each fiscal year thereafter, weighted average daily membership in residence for each municipality shall be calculated by combining the elementary average daily membership in residence with the weighted high school average daily membership in residence, the average daily membership in residence resulting from educationally disabled children, and the [ additional] weighted average daily membership in residence [ resulting from elementary pupils eligible to receive a free or reduced-price meal] calculated in accordance with RSA 198:38, VII(d). The statewide weighted average daily membership in residence of pupils shall be calculated by combining the weighted average daily membership in residence of each municipality in the state.\n\n17 New Paragraph; Determination of Per Pupil Adequate Education Cost and Adequate Education Grant; Certification. Amend RSA 198:40 by inserting after paragraph III the following new paragraph:\n\nIV. No later than May 1 of each year, the commissioner of the department of education shall certify to the commissioner of the department of revenue administration the cost of an adequate education for the second fiscal year after each May 1 based on enrollment and financial data collected from schools for the preceding school year.\n\n18 Apportionment, Assessment, and Abatement of Taxes; Commissioner's Report Amended. Amend RSA 76:9 to read as follows:\n\n76:9 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] June 1, a statement of the education property tax warrants to be issued for the tax year commencing April 1 of the succeeding year.\n\n19 New Subdivision; Low and Moderate Income Homeowners Property Tax Relief. Amend RSA 198 by inserting after section 55 the following new subdivision:\n\nLow and Moderate Income Homeowners Property Tax Relief\n\n198:56 Definitions. In this subdivision:\n\nI. \"Commissioner\" means the commissioner of the department of revenue administration.\n\nII. \"Homestead\" means the dwelling owned by a claimant or, in the case of a multi-unit dwelling, the portion of the dwelling which is owned and used as the claimant's principal place of residence and the claimant's domicile for purposes of RSA 654:1. \"Homestead\" shall not include land and buildings taxed under RSA 79-A or land and buildings or the portion of land and buildings rented or used for commercial or industrial purposes. In this paragraph, the term \"owned\" includes:\n\n(a) A vendee in possession under a land contract;\n\n(b) One or more joint tenants or tenants in common; or\n\n(c) A person who has equitable title, or the beneficial interest for life in the homestead.\n\nIII. \"Household income\" means the sum of the adjusted gross income for federal income tax purposes of the claimant and any member of the claimant's household who resides in the homestead for which a claim is made. \"Household income\" shall also include all income of any trust through which the claimant holds equitable title, or the beneficial interest for life, in the homestead.\n\nIV. \"Tax relief\" means the low and moderate income homeowners property tax relief provided in this subdivision.\n\nV. \"New Hampshire household\" means any person filing a federal income tax return as head of household or 2 or more adults who jointly share the benefit of the homestead. \"New Hampshire household\" shall not include those adults who share the homestead under a landlord-tenant relationship.\n\nVI. \"Dependent\" means a person residing in a homestead who is claimed as a dependent for federal income tax purposes.\n\n198:57 Low and Moderate Income Homeowners Property Tax Relief\n\nI. Pursuant to the provisions of this subdivision, eligible claimants shall be granted tax relief following the effective date of this act.\n\nII. Residents shall apply to the department of revenue administration for such tax relief.\n\nIII. An eligible tax relief claimant is a person who:\n\n(a) Owns a homestead or interest in a homestead subject to the education property tax;\n\n(b) Resided in such homestead on April 1 of the year for which the claim is made, except such persons as are on active duty in the United States armed forces or are temporarily away from such homestead but maintain the homestead as a primary domicile; and\n\n(c) Realizes total household income of:\n\n(1) $20,000 or less if a single person;\n\n(2) $40,000 or less if a head of a New Hampshire household with a dependent or dependents, or if a married person.\n\nIV. All or a portion of an eligible tax relief claimant's education property taxes, RSA 76:3, shall be rebated as follows:\n\n(a) Multiply the total local assessed value of the claimant's property by the percentage of such property that qualifies as the claimant's homestead;\n\n(b) Multiply the product determined in subparagraph (a) by the current education property tax rate;\n\n(c) Multiply $150,000 by the current education property tax rate;\n\n(d) Multiply either the product of the calculation in subparagraph (b) or (c), whichever is less, by the following percentage as applicable to determine the amount of tax relief available to the claimant:\n\n(1) If a single person and total household income is:\n\n(A) less than $12,500, 100 percent;\n\n(B) $12,500 but less than $15,000, 85 percent;\n\n(C) $15,000 but less than $17,500, 65 percent; or\n\n(D) $17,500 but less than or equal to $20,000, 50 percent.\n\n(2) If a head of a New Hampshire household or a married person and total household income is:\n\n(A) less than $25,000, 100 percent;\n\n(B) $25,000 but less than $30,000, 85 percent;\n\n(C) $30,000 but less than $35,000, 65 percent; or\n\n(D) $35,000 but less than or equal to $40,000, 50 percent.\n\n(e) The amount determined by subparagraph (d) is the allowable tax relief in any year.\n\nV. If a homestead is owned by 2 or more persons as joint tenants or tenants in common, and one or more of such joint owners do not principally reside at such homestead, tax relief applies to the proportionate share of the homestead value that reflects the ownership percentage of the claimant. Only one claim may be filed for a single homestead.\n\nVI. Claims for tax relief shall be filed with the department of revenue administration between May 1 and June 30 following the due date of the education property taxes.\n\nVII. Each claim shall be accompanied by a copy of the claimant's federal income tax return filed by the claimant for the corresponding tax period. Claimants who were not required to file a federal tax return for the immediately prior tax period may submit an affidavit to such effect in lieu of a tax return which document shall include the claimant's social security number. A claimant who asserts ownership in a homestead because he or she holds equitable title, or the beneficial interest for life, in the homestead shall also submit a copy of the document creating such interest and a copy of the federal tax return, if any, for the immediately prior tax period, of the trust holding legal title to the homestead. Any documents submitted shall be considered confidential, and protected under RSA 21-J:14.\n\nVIII. The provisions of RSA 359-C shall not apply to the documents required to be submitted under this section.\n\n198:58 Rulemaking; Forms; Notice.\n\nI. The commissioner shall adopt rules, under RSA 541-A, relative to the administration of excess tax payments and the tax relief provisions of this subdivision.\n\nII. The commissioner shall approve and provide forms relative to the administration of this subdivision.\n\nIII. Claim forms shall include the following:\n\n(a) Instructions on completing and filing the form;\n\n(b) Sections for information concerning the claimant, the claimant's household, the property for which tax relief is sought, and such other information as is reasonably necessary to determine the accuracy of the claim;\n\n(c) Instructions on appeal procedure and time limits relative to such appeals; and\n\n(d) A place for the claimant's signature with a certification by the claimant that the claim is made in good faith and that the facts contained in the claim are true.\n\nIV. The commissioner shall publicize notice of the tax relief provisions in a suitable manner.\n\n198:59 Penalties; Assessment of Erroneous Claims.\n\nI. Any person who files a claim for tax relief under this subdivision with fraudulent intent and any person who assisted in the preparation or filing of the claim or supplied information upon which the claim was prepared shall be guilty of a misdemeanor.\n\nII. The commissioner may assess and collect the amount of any sums granted for property tax relief relative to a fraudulent or erroneously paid claim for tax relief including interest provided under RSA 21-J:28 and an additional penalty of 25 percent for the erroneous amount of such claim or an additional penalty of the greater of 25 percent or $1,000 for a fraudulent claim.\n\n198:60 Appeals.\n\nI. Whenever the commissioner refuses to grant a claimant a tax relief claim, the claimant may appeal in writing within 30 days of notice of such refusal to the board of tax and land appeals.\n\nII. When a taxpayer appeals the commissioner's refusal of a claim to the board of tax and land appeals, the board may reverse or affirm, wholly or partly, or may modify the decision brought up for review when there is an error of law or when the board finds the commissioner's action to be arbitrary or unreasonable.\n\n198:61 Refund of Tax Claims. The department of revenue administration shall review a claim for tax relief filed with it and, if such claim is determined to be valid, shall certify such amount to the state treasurer within 120 days. The state treasurer shall pay the claim to the claimant from funds in the education trust fund. The department shall notify a claimant whose claim is rejected in whole or in part of such determination within 90 days of the department's receipt of the claim and all required documentation.\n\n20 Advertising and Promotional Program. The commissioner of the department of resources and economic development shall, in consultation with the Retail Merchants Association of New Hampshire, develop and implement a program for the purpose of advertising and promoting retail shopping in New Hampshire.\n\n21 Repeal. The following are repealed:\n\nI. RSA 86:6, relative to taxable property and tax rate of the legacies and succession tax.\n\nII. RSA 198:50 through 198:55, relative to education property tax hardship relief.\n\nIII. 1999, 338:21, relative to the repeal of the education property tax, and the determination of adequate education grants.\n\nIV. 1999, 338:25, I, relative to the effective dates of the repeal of 1999, 338:21.\n\nV. RSA 77-E:14, relative to estimates of increased business enterprise tax revenues.\n\nVI. RSA 198:39, I(b), relative to deposits of sums certified pursuant to RSA 77-E:14.\n\nVII. RSA 194:23-d, relative to state financial aid.\n\nVIII. RSA 21-I:18, I(l), relative to purchases of services with respect the administration of education property tax hardship relief claims.\n\n22 Administration of Sales and Use Tax for Education; Purchases of Services Exempt. Purchases of services from private contractors by the department of revenue administration made during the fiscal biennium ending June 30, 2003 with respect to the administration of the sales and use tax under RSA 78-D shall be exempt from the provisions of RSA 21-I.\n\n23 Education Trust Fund; Permissible Use of Funds. Notwithstanding RSA 198:39, I, the specific uses of funds appropriated from the education trust fund in section 24 of this act are hereby authorized for the purposes set forth in section 24 of this act.\n\n24 Appropriation.\n\nI. The sum of $3,400,000 for the fiscal year ending June 30, 2002, is hereby appropriated from the education trust fund in RSA 198:39 to the department of revenue administration, for the purpose of implementing and administering the provisions of RSA 78-D.\n\nII. The sum of $8,200,000 for the fiscal year ending June 30, 2003, is hereby appropriated from the education trust fund in RSA 198:39 to the department of revenue administration, for the purpose of implementing and administering the provisions of RSA 78-D.\n\nIII. The sum of $2,500,000 for the fiscal year ending June 30, 2002, and the sum of $2,500,000 for the fiscal year ending June 30, 2003, are hereby appropriated from the education trust fund established in RSA 198:39 to the department of resources and economic development, for the purpose of implementing the provisions of section 20 of this act.\n\nIV. The sum of $600,000 for the fiscal year ending June 30, 2003, is hereby appropriated from the education trust fund in RSA 198:39 to the department of revenue administration, for the purpose of implementing and administering the provisions of RSA 198:56-61.\n\nV. The sum of $1,000,000 for the fiscal year ending June 30, 2002, is hereby appropriated from the education trust fund in RSA 198:39 to the department of education for the education improvement fund established in RSA 193-E:7, I.\n\n25 Effective Date.\n\nI. Sections 2, 5, 7-17, 22, and 24, and paragraph I of section 21 of this act shall take effect July 1, 2001.\n\nII. Sections 3, 4, 6, and 19, and paragraphs II, V, and VI of section 21 of this act shall take effect July 1, 2002.\n\nIII. The remainder of this act shall take effect 60 days after its passage.\n\nLBAO\n\n01-1078\n\n3/15/01\n\nHB 767-FN-A-LOCAL - FISCAL NOTE\n\nAN ACT establishing the excellence in learning in New Hampshire school funding and improvement program and making an appropriation therefor.", "in_text": [], "chars": 123135}, "nver": 0, "namd": 0, "rsa": {"RSA 6-A": "/laws/6-a", "RSA 208:8-a": "/laws/208#s8-a", "RSA 417-G:2": "/laws/417-g#s2", "RSA 630:1": "/laws/630#s1", "RSA 630:1-a": "/laws/630#s1-a", "RSA 630:3": "/laws/630#s3", "RSA 6:12": "/laws/6#s12", "RSA 77-A": "/laws/77-a", "RSA 77-E": "/laws/77-e", "RSA 78": "/laws/78", "RSA 78-A": "/laws/78-a", "RSA 78-B": "/laws/78-b", "RSA 78-D": "/laws/78-d", "RSA 83-F": "/laws/83-f", "RSA 198:46": "/laws/198#s46", "RSA 198:39": "/laws/198#s39", "RSA 76:3": "/laws/76#s3", "RSA 72": "/laws/72", "RSA 73": "/laws/73", "RSA 82": "/laws/82", "RSA 77:1": "/laws/77", "RSA 77-E:2": "/laws/77-e#s2", "RSA 78-B:13": "/laws/78-b#s13", "RSA 78-B:1": "/laws/78-b#s1", "RSA 674:31": "/laws/674#s31", "RSA 674:31-a": "/laws/674#s31-a", "RSA 541-A": "/laws/541-a", "RSA 78-D:2": "/laws/78-d#s2", "RSA 154:1": "/laws/154#s1", "RSA 153:4-a": "/laws/153#s4-a", "RSA 153-A": "/laws/153-a", "RSA 78-D:20": "/laws/78-d", "RSA 154:7": "/laws/154#s7", "RSA 260:32": "/laws/260#s32", "RSA 260:52": "/laws/260#s52", "RSA 422:39": "/laws/422#s39", "RSA 422:39-a": "/laws/422", "RSA 79": "/laws/79", "RSA 72-B": "/laws/72-b", "RSA 178:28": "/laws/178#s28", "RSA 178:30": "/laws/178#s30", "RSA 78-D:11": "/laws/78-d", "RSA 78-D:5": "/laws/78-d", "RSA 78-D:7": "/laws/78-d", "RSA 78-D:10": "/laws/78-d", "RSA 21-J:28": "/laws/21-j#s28", "RSA 21-J:29": "/laws/21-j#s29", "RSA 21-J": "/laws/21-j", "RSA 541-A:18": "/laws/541-a#s18", "RSA 78-D:21": "/laws/78-d", "RSA 259:60": "/laws/259#s60", "RSA 261": "/laws/261", "RSA 270-E:3": "/laws/270-e#s3", "RSA 422:24": "/laws/422#s24", "RSA 215-A:21": "/laws/215-a#s21", "RSA 80": "/laws/80", "RSA 80:26": "/laws/80#s26", "RSA 78-D:4": "/laws/78-d", "RSA 21-J:28-b": "/laws/21-j#s28-b", "RSA 78-D:16": "/laws/78-d", "RSA 21-J:28-a": "/laws/21-j#s28-a", "RSA 193-C:3": "/laws/193-c#s3", "RSA 193-E:3": "/laws/193-e#s3", "RSA 193-C": "/laws/193-c", "RSA 193-E:5": "/laws/193-e#s5", "RSA 193-E:7": "/laws/193-e", "RSA 193-E": "/laws/193-e", "RSA 193-E:6": "/laws/193-e#s6", "RSA 193-E:2": "/laws/193-e#s2", "RSA 21-N:9": "/laws/21-n#s9", "RSA 198:40": "/laws/198#s40", "RSA 198:42": "/laws/198#s42", "RSA 198:41": "/laws/198#s41", "RSA 193-G:3": "/laws/193-g#s3", "RSA 193-G:4": "/laws/193-g#s4", "RSA 198:55": "/laws/198#s50", "RSA 198:61": "/laws/198#s61", "RSA 77-A:20-a": "/laws/77-a#s20-a", "RSA 77-E:14": "/laws/77-e#s14", "RSA 78-A:26": "/laws/78-a#s26", "RSA 78:32": "/laws/78", "RSA 83-F:7": "/laws/83-f#s7", "RSA 284:21-j": "/laws/284#s21-j", "RSA 126-K:15": "/laws/126-k#s15", "RSA 31-A:4": "/laws/31-a", "RSA 78-D:15": "/laws/78-d", "RSA 198:38": "/laws/198#s38", "RSA 189:1-d": "/laws/189#s1-d", "RSA 76:9": "/laws/76#s9", "RSA 198": "/laws/198", "RSA 654:1": "/laws/654#s1", "RSA 79-A": "/laws/79-a", "RSA 21-J:14": "/laws/21-j#s14", "RSA 359-C": "/laws/359-c", "RSA 86:6": "/laws/86", "RSA 198:50": "/laws/198#s50", "RSA 194:23-d": "/laws/194#s23-d", "RSA 21-I:18": "/laws/21-i#s18", "RSA 21-I": "/laws/21-i", "RSA 198:56-61": "/laws/198"}, "amends": {"RSA 6:12": "/laws/6#s12", "RSA 76:3": "/laws/76#s3", "RSA 77:1": "/laws/77", "RSA 77-E:2": "/laws/77-e#s2", "RSA 78-B:13": "/laws/78-b#s13", "RSA 193-C:3": "/laws/193-c#s3", "RSA 193-E": "/laws/193-e", "RSA 198:39": "/laws/198#s39", "RSA 198:38": "/laws/198#s38", "RSA 198:40": "/laws/198#s40", "RSA 76:9": "/laws/76#s9", "RSA 198": "/laws/198", "RSA 86:6": "/laws/86", "RSA 198:50": "/laws/198#s50", "RSA 77-E:14": "/laws/77-e#s14", "RSA 194:23-d": "/laws/194#s23-d", "RSA 21-I:18": "/laws/21-i#s18", "RSA 193-E:3": "/laws/193-e#s3"}}