HOUSE OF REPRESENTATIVES

H.B. NO.

567

TWENTY-SIXTH LEGISLATURE, 2011

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO TAXATION.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 


     SECTION 1.  The legislature finds that tax equity and fairness is paramount to the effective administration of the state tax system.  The 2005 tax review commission apparently concurred with this policy and recommended that the State provide relief to taxpayers by lowering the individual and corporate income tax rates and increasing the general excise tax to spread the tax burden to the tourism industry.

     The legislature also finds that modestly increasing the general excise tax and lowering individual and corporate income taxes will boost the State's shrinking economy by generating approximately $300,000,000 to assist small businesses and stimulate economic growth.  The net effect of these tax changes for most taxpayers would be negligible.

     The purpose of this Act is to provide equity to taxpayers and to boost the economy by increasing the general excise tax, lowering the individual and corporate income tax rates, increasing the food/excise tax credit and making it available to more taxpayers, and reinstating the hotel construction and remodeling tax credit to assist the construction and tourism industries.

     SECTION 2.  Chapter 235, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§235-     Hotel construction and remodeling tax credit.  (a)  There shall be allowed to each taxpayer subject to the taxes imposed by this chapter and chapter 237D, an income tax credit that shall be deductible from the taxpayer's net income tax liability, if any, imposed by this chapter for the taxable year in which the credit is properly claimed; provided the tax credit is pre-certified by the department of taxation.

     The amount of the credit shall be four per cent of the construction or renovation costs incurred during the taxable year for each qualified hotel facility located in Hawaii, and shall not include the construction or renovation costs for which another credit was claimed under this chapter for the taxable year.  The total amount of tax credits allowed in any taxable year shall not exceed $4,000,000.

     In the case of a partnership, S corporation, estate, trust, association of apartment owners of a qualified hotel facility, time share owners association, or any developer of a time share project, the tax credit allowable is for construction or renovation costs incurred by the entity for the taxable year.  The cost upon which the tax credit is computed shall be determined at the entity level.  Distribution and share of credit shall be determined pursuant to section 235-110.7(a).

     If a deduction is taken under section 179 (with respect to election to expense depreciable business assets) of the Internal Revenue Code, no tax credit shall be allowed for that portion of the construction or renovation cost for which the deduction is taken.

     The basis of eligible property for depreciation or accelerated cost recovery system purposes for state income taxes shall be reduced by the amount of credit allowable and claimed.  In the alternative, the taxpayer shall treat the amount of the credit allowable and claimed as a taxable income item for the taxable year in which it is properly recognized under the method of accounting used to compute taxable income.

     (b)  The credit allowed under this section shall be claimed against the net income tax liability for the taxable year.

     (c)  If the tax credit under this section exceeds the taxpayer's income tax liability, the excess of credit over liability shall be refunded to the taxpayer; provided that no refunds or payment on account of the tax credits allowed by this section shall be made for amounts less than $1.  All claims for a tax credit under this section shall be filed on or before the end of the twelfth month following the close of the taxable year for which the credit may be claimed.  Failure to comply with the foregoing provision shall constitute a waiver of the right to claim the credit.

     (d)  The director of taxation shall prepare any forms that may be necessary to claim a credit under this section.  The director may also require the taxpayer to furnish information to ascertain the validity of the claim for credit made under this section and may adopt rules necessary to effectuate the purposes of this section pursuant to chapter 91.

     (e)  The tax credit allowed under this section shall take effect on July 1, 2011, and shall not be available for taxable years beginning after December 31, 2013.

     (f)  To qualify for the income tax credit, the taxpayer shall be in compliance with all applicable federal, state, and county statutes, rules, and regulations and shall be pre-certified with respect to the tax credit by the department pursuant to rules adopted in accordance with chapter 91.

     (g)  As used in this section:

     "Construction or renovation cost" means any costs incurred after July 1, 2011, for plans, design, construction, and equipment related to new construction, alterations, or modifications to a qualified hotel facility.

     "Net income tax liability" means income tax liability reduced by all other credits allowed under this chapter.

     "Qualified hotel facility" means a hotel or hotel-condominium as defined in section 486K-1, and includes a time share facility or project.

     "Taxpayer" means a taxpayer under this chapter, and includes:

     (1)  Association of apartment owners; or

     (2)  Time share owners association."

     SECTION 3.  Chapter 237, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

     "§237-     Imposition of additional tax.  (a)  Except as provided in subsection (b) there shall be levied, assessed, and collected as provided in this section on all gross proceeds and gross income taxable under this chapter, an additional of one-half of one per cent on the general excise tax imposed under this chapter.  The increase in the tax shall be imposed on the gross proceeds or gross income of all written contracts that require the passing-on of the tax imposed under this chapter; provided that if the gross proceeds or gross income are received as payments beginning in the taxable year in which the increase becomes effective, on contracts entered into before June 30 of the year prior to the taxable year in which the taxes become effective, and the written contracts do not provide for the passing on of increased rates of taxes, the increase shall not be imposed on the gross proceeds or gross income covered under the written contracts.  The increase shall be imposed on the gross proceeds or gross income from all contracts entered into on or after June 30 of the year prior to the taxable year in which the taxes become effective, regardless of whether the contract allows for the passing on of any tax or any tax increase.

     (b)  The increase shall not apply to:

     (1)  The gross income or gross proceeds taxable under this chapter at the one-half per cent tax rate;

     (2)  The gross income or gross proceeds taxable under this chapter at the 0.15 per cent tax rate; or

     (3)  Transactions, amounts, persons, gross income, or gross proceeds exempt from tax under this chapter.

     (c)  The director of taxation shall revise the general excise tax forms to accommodate the tax increase under this section.

     (d)  The penalties provided by section 231-39 for failure to file a tax return shall apply to the tax increase under this section.

     (e)  All taxpayers who file on a fiscal year basis whose fiscal year ends after December 31 of the year prior to the taxable year in which the taxes become effective, shall file a short period annual return for the period preceding January 1 of the taxable year in which the taxes become effective.  Each fiscal year taxpayer shall also file a short period annual return for the period starting on January 1 of the taxable year in which the taxes become effective, and ending before January 1 of the following year."

     SECTION 4.  Section 235-51, Hawaii Revised Statutes, is amended by amending subsections (a), (b), and (c) to read as follows:

     "(a)  There is hereby imposed on the taxable income of (1) every taxpayer who files a joint return under section 235-93; and (2) every surviving spouse a tax determined in accordance with the following table:

     In the case of any taxable year beginning after December 31, 2001:

          If the taxable income is:    The tax shall be:

          Not over $4,000              1.40% of taxable income

          Over $4,000 but              $56.00 plus 3.20% of

            not over $8,000              excess over $4,000

          Over $8,000 but              $184.00 plus 5.50% of

            not over $16,000             excess over $8,000

          Over $16,000 but             $624.00 plus 6.40% of

            not over $24,000             excess over $16,000

          Over $24,000 but             $1,136.00 plus 6.80% of

            not over $32,000             excess over $24,000

          Over $32,000 but             $1,680.00 plus 7.20% of

            not over $40,000             excess over $32,000

          Over $40,000 but             $2,256.00 plus 7.60% of

            not over $60,000             excess over $40,000

          Over $60,000 but             $3,776.00 plus 7.90% of

            not over $80,000             excess over $60,000

          Over $80,000                 $5,356.00 plus 8.25% of

                                         excess over $80,000.

     In the case of any taxable year beginning after December 31, 2006:

          If the taxable income is:    The tax shall be:

          Not over $4,800              1.40% of taxable income

          Over $4,800 but              $67.00 plus 3.20% of

            not over $9,600              excess over $4,800

          Over $9,600 but              $221.00 plus 5.50% of

            not over $19,200             excess over $9,600

          Over $19,200 but             $749.00 plus 6.40% of

            not over $28,800             excess over $19,200

          Over $28,800 but             $1,363.00 plus 6.80% of

            not over $38,400             excess over $28,800

          Over $38,400 but             $2,016.00 plus 7.20% of

            not over $48,000             excess over $38,400

          Over $48,000 but             $2,707.00 plus 7.60% of

            not over $72,000             excess over $48,000

          Over $72,000 but             $4,531.00 plus 7.90% of

            not over $96,000             excess over $72,000   Over $96,000          $6,427.00 plus 8.25% of

                                         excess over $96,000.

     In the case of any taxable year beginning after December 31, 2008:

          If the taxable income is:    The tax shall be:

          Not over $4,800              1.40% of taxable income

          Over $4,800 but              $67.00 plus 3.20% of

            not over $9,600              excess over $4,800

          Over $9,600 but              $221.00 plus 5.50% of

            not over $19,200             excess over $9,600

          Over $19,200 but             $749.00 plus 6.40% of

            not over $28,800             excess over $19,200

          Over $28,800 but             $1,363.00 plus 6.80% of

            not over $38,400             excess over $28,800

          Over $38,400 but             $2,016.00 plus 7.20% of

            not over $48,000             excess over $38,400

          Over $48,000 but             $2,707.00 plus 7.60% of

            not over $72,000             excess over $48,000

          Over $72,000 but             $4,531.00 plus 7.90% of

            not over $96,000             excess over $72,000   Over $96,000 but       $6,427.00 plus 8.25% of

            not over $300,000            excess over $96,000   Over $300,000 but                          $23,257.00 plus 9.00% of

            not over $350,000            excess over $300,000

          Over $350,000 but            $27,757.00 plus 10.00% of

            not over $400,000            excess over $350,000

          Over $400,000                $32,757.00 plus 11.00% of

                                         excess over $400,000.

     In the case of any taxable year beginning after December 31, 2010:

          If the taxable income is:    The tax shall be:

          Not over $4,800              1.12% of taxable income

          Over $4,800 but              $53.60 plus 2.56% of

            not over $9,600              excess over $4,800

          Over $9,600 but              $176.80 plus 4.40% of

            not over $19,200             excess over $9,600

          Over $19,200 but             $599.20 plus 5.12% of

            not over $28,800             excess over $19,200

          Over $28,800 but             $1,090.40 plus 5.44% of

            not over $38,400             excess over $28,800

          Over $38,400 but             $1,612.80 plus 5.76% of

            not over $48,000             excess over $38,400

          Over $48,000 but             $2,165.60 plus 6.08% of

            not over $72,000             excess over $48,000

          Over $72,000 but             $3,624.80 plus 6.32% of

            not over $96,000             excess over $72,000   Over $96,000 but       $5,141.60 plus 6.60% of

            not over $108,000            excess over $96,000

          Over $108,000 but            $         plus 7.45% of

            not over $160,000            excess over $108,000

          Over $160,000                $         plus 8.25% of

                                         excess over $160,000.

     (b)  There is hereby imposed on the taxable income of every head of a household a tax determined in accordance with the following table:

     In the case of any taxable year beginning after December 31, 2001:

          If the taxable income is:    The tax shall be:

          Not over $3,000              1.40% of taxable income

          Over $3,000 but              $42.00 plus 3.20% of

            not over $6,000              excess over $3,000

          Over $6,000 but              $138.00 plus 5.50% of

            not over $12,000             excess over $6,000

          Over $12,000 but             $468.00 plus 6.40% of

            not over $18,000             excess over $12,000

          Over $18,000                 $852.00 plus 6.80% of

            but not over $24,000         excess over $18,000

          Over $24,000 but             $1,260.00 plus 7.20% of

            not over $30,000             excess over $24,000

          Over $30,000 but             $1,692.00 plus 7.60% of

            not over $45,000             excess over $30,000

          Over $45,000 but             $2,832.00 plus 7.90% of

            not over $60,000             excess over $45,000

          Over $60,000                 $4,017.00 plus 8.25% of

                                         excess over $60,000.

     In the case of any taxable year beginning after December 31, 2006:

          If the taxable income is:    The tax shall be:

          Not over $3,600              1.40% of taxable income

          Over $3,600 but              $50.00 plus 3.20% of

            not over $7,200              excess over $3,600

          Over $7,200 but              $166.00 plus 5.50% of

            not over $14,400             excess over $7,200

          Over $14,400 but             $562.00 plus 6.40% of

            not over $21,600             excess over $14,400

          Over $21,600 but             $1,022.00 plus 6.80% of

            not over $28,800             excess over $21,600

          Over $28,800 but             $1,512.00 plus 7.20% of

            not over $36,000             excess over $28,800

          Over $36,000 but             $2,030.00 plus 7.60% of

            not over $54,000             excess over $36,000

          Over $54,000 but             $3,398.00 plus 7.90% of

            not over $72,000             excess over $54,000

          Over $72,000                 $4,820.00 plus 8.25% of

                                         excess over $72,000.

     In the case of any taxable year beginning after December 31, 2008:

          If the taxable income is:    The tax shall be:

          Not over $3,600              1.40% of taxable income

          Over $3,600 but              $50.00 plus 3.20% of

            not over $7,200              excess over $3,600

          Over $7,200 but              $166.00 plus 5.50% of

            not over $14,400             excess over $7,200

          Over $14,400 but             $562.00 plus 6.40% of

            not over $21,600             excess over $14,400

          Over $21,600 but             $1,022.00 plus 6.80% of

            not over $28,800             excess over $21,600

          Over $28,800 but             $1,512.00 plus 7.20% of

            not over $36,000             excess over $28,800

          Over $36,000 but             $2,030.00 plus 7.60% of

            not over $54,000             excess over $36,000

          Over $54,000 but             $3,398.00 plus 7.90% of

            not over $72,000             excess over $54,000

          Over $72,000 but             $4,820.00 plus 8.25% of

            not over $225,000            excess over $72,000

          Over $225,000 but            $17,443.00 plus 9.00% of

            not over $262,500            excess over $225,000

          Over $262,500 but            $20,818.00 plus 10.00% of

            not over $300,000            excess over $262,500

          Over $300,000                $24,568.00 plus 11.00% of

                                         excess over $300,000.

     In the case of any taxable year beginning after December 31, 2010:

          If the taxable income is:    The tax shall be:

          Not over $3,600              1.12% of taxable income

          Over $3,600 but              $40.00 plus 2.56% of

            not over $7,200              excess over $3,600

          Over $7,200 but              $132.80 plus 4.40% of

            not over $14,400             excess over $7,200

          Over $14,400 but             $449.60 plus 5.12% of

            not over $21,600             excess over $14,400

          Over $21,600 but             $1,022.00 plus 5.44% of

            not over $28,800             excess over $21,600

          Over $28,800 but             $817.60 plus 5.76% of

            not over $36,000             excess over $28,800

          Over $36,000 but             $1,624.00 plus 6.08% of

            not over $54,000             excess over $36,000

          Over $54,000 but             $2,718.40 plus 6.32% of

            not over $72,000             excess over $54,000

          Over $72,000                 $3,856.00 plus 6.60% of

            not over $108,000            excess over $72,000

          Over $108,000 but            $         plus 7.45% of

            not over $160,000            excess over $108,000

          Over $160,000                $         plus 8.25% of

                                         excess over $160,000.

     (c)  There is hereby imposed on the taxable income of (1) every unmarried individual (other than a surviving spouse, or the head of a household) and (2) on the taxable income of every married individual who does not make a single return jointly with the individual's spouse under section 235-93 a tax determined in accordance with the following table:

     In the case of any taxable year beginning after December 31, 2001:

          If the taxable income is:    The tax shall be:

          Not over $2,000              1.40% of taxable income

          Over $2,000 but              $28.00 plus 3.20% of

            not over $4,000              excess over $2,000

          Over $4,000 but              $92.00 plus 5.50% of

            not over $8,000              excess over $4,000

          Over $8,000 but              $312.00 plus 6.40% of

            not over $12,000             excess over $8,000

          Over $12,000 but             $568.00 plus 6.80% of

            not over $16,000             excess over $12,000

          Over $16,000 but             $840.00 plus 7.20% of

            not over $20,000             excess over $16,000

          Over $20,000 but             $1,128.00 plus 7.60% of

            not over $30,000             excess over $20,000

          Over $30,000 but             $1,888.00 plus 7.90% of

            not over $40,000             excess over $30,000

          Over $40,000                 $2,678.00 plus 8.25% of

                                         excess over $40,000.

     In the case of any taxable year beginning after December 31, 2006:

          If the taxable income is:    The tax shall be:

          Not over $2,400              1.40% of taxable income

          Over $2,400 but              $34.00 plus 3.20% of

            not over $4,800              excess over $2,400

          Over $4,800 but              $110.00 plus 5.50% of

            not over $9,600              excess over $4,800

          Over $9,600 but              $374.00 plus 6.40% of

            not over $14,400             excess over $9,600

          Over $14,400 but             $682.00 plus 6.80% of

            not over $19,200             excess over $14,400

          Over $19,200 but             $1,008.00 plus 7.20% of

            not over $24,000             excess over $19,200

          Over $24,000 but             $1,354.00 plus 7.60% of

            not over $36,000             excess over $24,000

          Over $36,000 but             $2,266.00 plus 7.90% of

            not over $48,000             excess over $36,000

          Over $48,000                 $3,214.00 plus 8.25% of

                                         excess over $48,000.

     In the case of any taxable year beginning after December 31, 2008:

          If the taxable income is:    The tax shall be:

          Not over $2,400              1.40% of taxable income

          Over $2,400 but              $34.00 plus 3.20% of

            not over $4,800              excess over $2,400

          Over $4,800 but              $110.00 plus 5.50% of

            not over $9,600              excess over $4,800

          Over $9,600 but              $374.00 plus 6.40% of

            not over $14,400             excess over $9,600

          Over $14,400 but             $682.00 plus 6.80% of

            not over $19,200             excess over $14,400

          Over $19,200 but             $1,008.00 plus 7.20% of

            not over $24,000             excess over $19,200

          Over $24,000 but             $1,354.00 plus 7.60% of

            not over $36,000             excess over $24,000

          Over $36,000 but             $2,266.00 plus 7.90% of

            not over $48,000             excess over $36,000

          Over $48,000 but             $3,214.00 plus 8.25% of

            not over $150,000            excess over $48,000

          Over $150,000 but            $11,629.00 plus 9.00% of

            not over $175,000            excess over $150,000

          Over $175,000 but            $13,879.00 plus 10.00% of

            not over $200,000            excess over $175,000

          Over $200,000                $16,379.00 plus 11.00% of

                                         excess over $200,000.

     In the case of any taxable year beginning after December 31, 2010:

          If the taxable income is:    The tax shall be:

          Not over $2,400              1.12% of taxable income

          Over $2,400 but              $27.20 plus 2.56% of

            not over $4,800              excess over $2,400

          Over $4,800 but              $88.00 plus 4.40% of

            not over $9,600              excess over $4,800

          Over $9,600 but              $299.20 plus 5.12% of

            not over $14,400             excess over $9,600

          Over $14,400 but             $545.60 plus 5.44% of

            not over $19,200             excess over $14,400

          Over $19,200 but             $806.40 plus 5.76% of

            not over $24,000             excess over $19,200

          Over $24,000 but             $1,083.20 plus 6.08% of

            not over $36,000             excess over $24,000

          Over $36,000 but             $1,812.80 plus 6.32% of

            not over $48,000             excess over $36,000

          Over $48,000                 $         plus 7.45% of

            not over $72,000             excess over $48,000

          Over $72,000                 $         plus 8.25% of

                                         excess over $72,000."

     SECTION 5.  Section 235-55.7, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:

     "(c)  Each taxpayer with an adjusted gross income of less than [$30,000] $50,000, for joint return or head of household filers; or $28,000, for unmarried individual filers; who has paid more than $1,000 in rent during the taxable year for which the credit is claimed may claim a tax credit of $50 multiplied by the number of qualified exemptions to which the taxpayer is entitled; provided [each] that:

     (1)  Qualified exemptions shall apply as follows:

     Joint/Head of Household

     Adjusted gross income               Credit per exemption

       Under $5,000                                  $90

       $5,000 under $10,000                          85

       $10,000 under $15,000                         75

       $15,000 under $20,000                         65

       $20,000 under $30,000                         55

       $30,000 under $40,000                         45

       $40,000 under $50,000                         45

       $50,000 under $60,000                         25

       $60,000 under $70,000                         15

       $70,000 and over                                0

     Unmarried individual

     Adjusted gross income               Credit per exemption

       Under $5,000                                  $90

       $5,000 under $10,000                          85

       $10,000 under $15,000                         75

       $15,000 under $20,000                         65

       $20,000 under $30,000                         50

       $30,000 under $40,000                         40

       $40,000 and over                                0;

     (2)  Each taxpayer sixty-five years of age or over may claim double the tax credit; and [provided that a]

     (3)  A resident individual who has no income or no income taxable under this chapter may also claim the tax credit as set forth in this section."

     SECTION 6.  Section 235-71, Hawaii Revised Statutes, is amended as follows:

     1.  By amending subsections (a) and (b) to read:

     "(a)  A tax at the rates herein provided shall be assessed, levied, collected, and paid for each taxable year on the taxable income of every corporation, including a corporation carrying on business in partnership, except that in the case of a regulated investment company the tax is as provided by subsection (b) and further that in the case of a real estate investment trust as defined in section 856 of the Internal Revenue Code of 1954 the tax is as provided in subsection (d).  "Corporation" includes any professional corporation incorporated pursuant to chapter 415A.

     The tax on all taxable income shall be at the rate of [4.4] 3.96 per cent if the taxable income is not over $25,000, [5.4] 4.86 per cent if over $25,000 but not over $100,000, and on all over $100,000, [6.4] 5.76 per cent.

     (b)  In the case of a regulated investment company there is imposed on the taxable income, computed as provided in sections 852 and 855 of the Internal Revenue Code but with the changes and adjustments made by this chapter (without prejudice to the generality of the foregoing, the deduction for dividends paid is limited to such amount of dividends as is attributable to income taxable under this chapter), a tax consisting in the sum of the following:  [4.4] 3.96 per cent if the taxable income is not over $25,000, [5.4] 4.86 per cent if over $25,000 but not over $100,000, and on all over $100,000, [6.4] 5.76 per cent."

     2.  By amending subsection (d) to read:

     "(d)  In the case of a real estate investment trust there is imposed on the taxable income, computed as provided in sections 857 and 858 of the Internal Revenue Code but with the changes and adjustments made by this chapter (without prejudice to the generality of the foregoing, the deduction for dividends paid is limited to such amount of dividends as is attributable to income taxable under this chapter), a tax consisting in the sum of the following:  [4.4] 3.96 per cent if the taxable income is not over $25,000, [5.4] 4.86 per cent if over $25,000 but not over $100,000, and on all over $100,000, [6.4] 5.76 per cent.  In addition to any other penalty provided by law any real estate investment trust whose tax liability for any taxable year is deemed to be increased pursuant to section 859(b)(2)(A) or 860(c)(1)(A) after December 31, 1978, (relating to interest and additions to tax determined with respect to the amount of the deduction for deficiency dividends allowed) of the Internal Revenue Code shall pay a penalty in an amount equal to the amount of interest for which such trust is liable that is attributable solely to such increase.  The penalty payable under this subsection with respect to any determination shall not exceed one-half of the amount of the deduction allowed by section 859(a), or 860(a) after December 31, 1978, of the Internal Revenue Code for such taxable year."

     SECTION 7.  Act 60, Session Laws of Hawaii 2009, is amended by amending section 6 to read as follows:

     "SECTION 6.  This Act shall take effect upon approval, provided that:

     (1)  Section 2 shall apply to taxable years beginning after December 31, 2008;

     (2)  Sections 1 and 3 shall apply to taxable years beginning after December 31, 2010; and

     (3)  On December 31, 2015, section 1 of this Act shall be repealed and [sections] section 235-2.4(a), [235-51(a), (b), and (c), and 235-54(a),] Hawaii Revised Statutes, shall be reenacted in the form in which [they] it read on the day before the effective date of this Act."

     SECTION 8.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 9.  This Act shall take effect on July 1, 2011, and apply to taxable years beginning after December 31, 2010; provided that section 3 shall take effect on August 1, 2011.

 

INTRODUCED BY:

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Report Title:

Income Tax; General Excise Tax; Corporation Tax; Low-Income Household Renters' Tax Credit; Hotel Construction and Remodeling Tax Credit; Personal Exemption

 

Description:

Omnibus tax bill to provide tax equity and stimulate the economy by increasing general excise tax rates, reducing income tax rates, establishing hotel construction and remodeling tax credit, and making the $1,144 personal exemption to the income tax permanent.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.