HB 584-FN-A - AS INTRODUCED

2009 SESSION

09-0023

09/04

HOUSE BILL 584-FN-A

AN ACT establishing an income tax for the purpose of paying college tuition for emergency first responders, law enforcement officers, and dependents of emergency first responders and law enforcement officers.

SPONSORS: Rep. Burridge, Ches 3

COMMITTEE: Ways and Means

ANALYSIS

This bill establishes an income tax at the rate of 0.7 percent. The revenues from the tax shall be deposited in a special fund to pay full college tuition for emergency first responders and to reimburse law enforcement officers for 50 percent of college tuition. These tuition benefits also apply to dependents of emergency first responders and law enforcement officers who die in the line of duty.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

09-0023

09/04

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Nine

AN ACT establishing an income tax for the purpose of paying college tuition for emergency first responders, law enforcement officers, and dependents of emergency first responders and law enforcement officers.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 New Chapter; Income Tax. Amend RSA by inserting after chapter 76 the following new chapter:

CHAPTER 76-A

INCOME TAX

76-A:1 Definitions. In this chapter:

I. “Consumer price index” means the consumer price index for all urban consumers published by the United States Department of Labor.

II. “Department” means the department of revenue administration.

III. “Individual” means a natural person.

IV. “New Hampshire modified gross income” means New Hampshire modified gross income as determined in RSA 76-A:3.

V. “New Hampshire taxable income” means New Hampshire taxable income as determined in RSA 76-A:3.

VI. “Nonresident individual” means an individual who receives wages, self-employment income, or unearned income for the taxable year from sources in this state, who maintains his or her domicile outside the state.

VII.(a) “Resident fiduciary” means:

(1) The executor or administrator of the estate of a decedent who at death was domiciled in this state;

(2) The trustee of a trust created by will of a decedent who at death was domiciled in this state;

(3) The trustee of a trust created by, or consisting of property of, a person domiciled in this state;

(4) The trustee of a trust the property of which includes a business organization as defined in RSA 77-A:1, with business activity in New Hampshire as defined in RSA 77-A:1; or

(5) The trustee of a trust that has at least one beneficiary who is a resident individual, where, in the case of an individual, the trustee of the trust is a resident of New Hampshire or, in the case of a corporation or other business entity, has a place of business in New Hampshire.

(b) “Resident fiduciary” shall not include the trustee of any trust which is taxable as a corporation under the United States Internal Revenue Code, a trust to the extent it is considered to be a grantor trust pursuant to sections 671-679 of the United States Internal Revenue Code, and the trustee of a tax-qualified retirement plan under section 401(a) of the United States Internal Revenue Code.

VIII. “Resident individual” means:

(a) An individual domiciled in the state; or

(b) An individual who maintains a permanent place of abode within the state and spends more than 183 days of the taxable year within the state.

IX. “Taxable year” means the calendar or fiscal year or portion thereof which the taxpayer uses for federal income tax purposes under the United States Internal Revenue Code.

X. “Taxpayer” means any individual or fiduciary subject to the provisions of this chapter.

XI. “Unearned income” means any income which is not wage or self-employment income, including but not limited to capital gains, allocations of income from S corporations, partnerships, limited liability companies or other similar entities, dividends, interests, rents, and royalties.

XII. “United States Internal Revenue Code” means the United States Internal Revenue Code of 1986 as amended. The forms, procedures, and regulations of the United States Internal Revenue Service may be used by the commissioner of revenue administration in formulating rules for adoption under RSA 541-A. This definition shall be operative unless and until a specific statutory exception to its adoption is provided in this chapter, or until the application of one of its provisions is held to violate the New Hampshire constitution.

76-A:2 Imposition of Tax. A tax is imposed upon every resident and nonresident individual at a rate of 0.7 percent.

76-A:3 New Hampshire Taxable Income.

I. “New Hampshire taxable income” means, for any taxable years, New Hampshire modified gross income, as defined in paragraph II of this section, less an exemption of in the amount of the federal poverty level amount for a single person for the current tax year for the taxpayer and an additional exemption in such amount for the taxpayer’s spouse if a joint return is made. An additional exemption in the amount of the federal poverty level amount for a single person for the current tax year shall apply if the taxpayer or spouse is 62 years of age or older.

II. “New Hampshire modified gross income” means, for any taxable year, the amount of the taxpayer’s adjusted gross income for federal income tax purposes under the United States Internal Revenue Code:

(a) Decreased by:

(1) Interest on, and dividends on securities attributable to interest on, the direct obligations of the United States government;

(2) Interest and dividend income received from funds invested in the college tuition savings plan under RSA 195-H if used in accordance with RSA 195-H;

(3) The amount of income taxable under this chapter which is also taxed as business profits under RSA 77-A;

(4) The amount of capital gains income directly derived from sales of timber subject to taxation under RSA 79;

(5) The amount of any social security income that is included the taxpayer’s adjusted gross income for federal income tax purposes;

(6) The amount of income attributable to pension or retirement income that the taxpayer receives in lieu of social security income due to employment where the employer was obligated to contribute to a pension plan in lieu of social security contributions, which amount when combined with any social security income shall not exceed the maximum potential regular social security benefit per beneficiary for that year might have otherwise been available to such taxpayer, all as determined by rules adopted by the commissioner; and

(7) The amount of income attributable to pension payments where the taxpayer’s contributions to the pension fund were previously subject to federal personal income taxation, as determined by rules adopted by the commissioner.

(b) Increased by:

(1) Any interest or dividend income on obligations or securities of any authority, commission, or instrumentality of the United States to the extent exempted from the federal income tax; and

(2) Any interest or dividend income on obligations or securities of another state of the United States.

76-A:4 Tax; When Due. Subject to the provisions of this chapter concerning the withholding of tax and estimated tax declarations, the tax imposed by this chapter shall be deemed to be assessed and due and payable on the fifteenth day of the fourth month following the close of the taxpayer’s taxable year.

76-A:5 Credits. The following credits are allowed against the tax due under this chapter:

I. Taxes withheld pursuant to the provisions of this chapter.

II. Estimated tax payments made pursuant to this chapter.

III. In the case of a resident individual, a credit calculated by:

(a) Calculating the wages, self-employment income, and unearned income of the individual earned or derived from sources in another state and subject to income tax or a tax measured by income in that state;

(b) Reducing the amount calculated in subparagraph (a) by the portion of the taxpayer’s claimed exemptions which bears the same relationship to the taxpayer’s total claimed exemptions, as the amount calculated in subparagraph (a) bears to the taxpayer’s New Hampshire modified gross income; and

(c) Multiplying the amount calculated in subparagraph (a), as reduced in subparagraph (b), by the rate of tax provided in RSA 76-A:2.

IV. In the case of a nonresident individual, a credit calculated by:

(a) Reducing the taxpayer’s New Hampshire modified gross income by the amount of wages and self-employment income earned by the taxpayer in New Hampshire and the amount of unearned income from New Hampshire sources;

(b) Reducing the amount calculated in subparagraph (a) by the portion of the taxpayer’s claimed exemptions which bears the same relationship to the taxpayer’s total claimed exemptions, as the amount calculated in subparagraph (a) bears to the taxpayer’s New Hampshire modified gross income; and

(c) Multiplying the amount calculated in subparagraph (a), as reduced in subparagraph (b), by the rate of tax provided in RSA 76-A:2.

Returns

76-A:6 Returns.

I. Every resident individual and nonresident individual having New Hampshire modified gross income greater than the exemption amounts provided in RSA 76-A:3, I and every resident fiduciary shall make a return to the department of revenue administration under such rules and in such form or manner as the commissioner may prescribe, on or before the due date of the tax as provided in RSA 76-A:4.

II. A husband and wife who are both residents or who both earn wages or self-employment income from sources within New Hampshire shall file a joint return for any taxable year for which such a joint return is filed for United States income tax purposes.

III. Whenever any return shows that overpayment allowable to the taxpayer exceeds the amount of tax due, the department shall certify the amount of overpayment to the state treasurer for refund from the general fund or shall allow the taxpayer a credit against taxes due for a subsequent year, to the extent of the overpayment, at the taxpayer’s option.

76-A:7 Information Returns. Each individual, partnership, limited liability partnership corporation, limited liability corporation, proprietorship, joint stock company, association, insurance company, business trust, real estate trust, or other form of organization, organized for gain or profit, being a resident or having a place of business in this state or being a nonresident having income derived from sources subject to tax under this chapter, in whatever capacity acting, including lessors or mortgagors of personal property, fiduciaries, employers, and all officers and employees of the state or of any political subdivision of the state, having the control, receipt, custody, disposal, or payment of salaries, wages, rentals, or other compensation or income subject to the provisions of this chapter paid or payable during any year to any taxpayer subject to a tax under this chapter shall on such date or dates as the department shall from time to time designate, make complete return thereof to the department, in such form as the department may prescribe.

Withholding of Tax

76-A:8 Who Must Withhold. Every employer as defined by section 3401(d) of the United States Internal Revenue Code, employing any person within this state shall deduct and withhold upon wages paid to said employee, a tax equal to the percent determined by the commissioner under RSA 76-A:2, II multiplied by such wages less claimed exemptions, subject, however, to the provisions of RSA 76-A:11.

76-A:9 Time for Payment of Withheld Taxes and Filing Withheld Taxes Returns.

I. Every employer required to deduct and withhold any tax under RSA 76-A:8 shall make a quarterly return thereof to the department on or before the fifteenth day of the first calendar month following the calendar quarter for which the return is made. However, a return may be filed on or before the last day of the first calendar month following such quarter if timely deposits have been made in full payment of such taxes due for the quarter.

II. Every employer shall pay over to the department, or to a depository designated by the department, the taxes so required to be deducted and withheld at the same time that such employer is required, under federal income tax law and regulations, to pay over federal taxes that are required to be deducted and withheld from wages to employees.

III. The department may, if such action is necessary in any emergency where collection of the tax may be in jeopardy, require such employer to make such return and pay such tax at any time, or from time to time.

76-A:10 Employer’s Liability.

I. Each employer required to deduct and withhold tax under this chapter shall be liable for such tax. In the event an employer fails to withhold and pay over to the department any amount required to be withheld under RSA 76-A:8, the department shall assess such amount against the employer.

II. The amount of tax required to be deducted and withheld and paid over to the department under this chapter, when so deducted and withheld, shall be held to be a special fund in trust for the state. No employee or other person shall have any right of action against the employer in respect to any moneys deducted and withheld from wages and paid over to the department in compliance or in intended compliance with this chapter.

76-A:11 Use of Withholding Tables. At the election of the employer, the employer may deduct and withhold a tax determined on the basis of tables to be prepared and furnished by the department, which tax shall be substantially equivalent to the tax provided in RSA 76-A:8 and which shall be in lieu of the tax required in such section.

Estimated Tax Declarations

76-A:12 Filing of Declarations.

I. On the fifteenth day of the fourth month of the current taxable year every resident individual, nonresident individual, and resident fiduciary, except as provided in paragraph II, shall furnish the department with an estimate of such portion of such person’s New Hampshire taxable income for the current taxable year as will not be subject to the withholding provisions of this chapter.

II. The provisions of paragraph I are not applicable to resident individuals and nonresident individuals who reasonably anticipate receiving less than the amount of New Hampshire taxable income which will not be subject to withholding during the current taxable year, or to taxpayers receiving their income from farming as defined by the United State Internal Revenue Code. The provisions of paragraph I are not applicable to resident fiduciaries who reasonably anticipate having no tax obligation under this chapter.

76-A:13 Payment of Estimated Tax. Each taxpayer required to file an estimated tax declaration shall include with the declaration of estimated income, payment of not less than 25 percent of the tax due thereon. Thereafter, on the fifteenth day of the sixth and ninth months of the taxable year, the taxpayer shall pay not less than 25 percent of the tax due upon said estimated income or any revised estimate thereof. The fourth installment of estimated tax shall be paid on the fifteenth day of the first month following the close of the taxable year for which the estimate was made.

Miscellaneous Provisions

76-A:14 Extension of Time for Returns. For good cause, the department may extend the time within which a taxpayer is required to file a return or declaration and if such return or declaration is filed during the period of extension no penalty or late payment charge may be imposed for failure to file the return at the time required by this chapter, but the taxpayer shall be liable for interest and late payment charges as prescribed in RSA 21-J:28 and RSA 21-J:33. Failure to file the return during the period of the extension shall void the extension.

76-A:15 Administration.

I. This chapter shall be administered and enforced by the commissioner of revenue administration. The commissioner shall adopt rules, under RSA 541-A, necessary to insure the proper administration of this chapter which shall be consistent with the provisions of RSA 21-J:13.

II. The commissioner shall appoint such additional technical, clerical, and other personnel as the commissioner shall deem necessary to carry out the provisions of this chapter.

III. The department of revenue administration shall collect the taxes, interest, and penalties imposed under this chapter and RSA 21-J and shall pay them to the state treasurer less the administrative and enforcement costs of this chapter.

IV. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, or the penalties imposed by this chapter and RSA 21-J, as part of the commissioner’s authority to administer this chapter and to administer and enforce the tax laws of this state generally under RSA 21-J.

V. In the collection of taxes imposed by this chapter, the department may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes, and it has all of the duties imposed upon the tax collectors by RSA 80 including the optional tax sale procedure under RSA 80:58-86. The following shall also apply:

(a) The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state.

(b) If the state purchases the land, the state treasurer shall certify the purchase to the governor and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.

VI. The commissioner shall have the authority to subpoena witnesses, records, and documents, as needed, and to administer oaths to those testifying at hearings. The department and the taxpayer may take the depositions of witnesses residing within and without the state pertaining to a matter under this chapter, in the same way as depositions are taken in civil actions in the superior court.

76-A:16 Fees. Fees of witnesses shall be the same as those allowed to witnesses in the superior court. In the case of witnesses summoned by the commissioner, it shall be considered as an expense of administration of this chapter.

76-A:17 Notice. Any notice required by this chapter to be given by the department to a taxpayer shall be made by mail to the last known address of the taxpayer and in the case of hearings shall be given at least 10 days before the date thereof.

76-A:18 Preference. The taxes and interest imposed by this chapter have preference in any distribution of the assets of the taxpayer, whether in insolvency or otherwise.

76-A:19 Dissolutions, Withdrawals, and Statements of Good Standing.

I.(a) No employer organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or to its members and managers pursuant to RSA 304-C:58 until all taxes required to be withheld by the employer under this chapter, and any interest and penalties that related thereto, have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax required to be withheld, tax interest, or penalties for taxes administered by the department are due and unpaid.

(b) In order to transfer property to its shareholders pursuant to RSA 293-A:14.05(a) or its members or managers pursuant to RSA 304-C:58, an employer shall submit a written request containing the complete corporate or limited liability company name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a certificate in accordance with subparagraph (a).

II. In order to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) or RSA 304-C:68, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal for the purposes required under RSA 293-A:15.20(b)(6) or RSA 304-C:68.

III. In order to obtain a statement that it is in good standing with the department of revenue administration, an employer shall submit a written request containing the complete employer name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the employer’s records, the commissioner determines that no returns, tax required to be withheld, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing.

76-A:20 Liens for Tax.

I. If any employer required to deduct and withhold a tax under this chapter neglects or refuses to pay the same after demand, the unpaid amount, including any late payment charge and interest together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all property and rights to property, whether real or personal, belonging to such employer. Such liens shall arise at the time assessment and demand is made by the department and shall continue until the liability for the full amount of the lien is satisfied or becomes unenforceable. Such lien against personal property shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of such lien and the sum due has been placed on record by the department with the secretary of state and in the office of the town clerk where the taxpayer resides. Such lien against real property shall be valid as against any subsequent mortgagee, pledgee, purchaser, or judgment creditor when notice of such lien and the sum due has been placed on record by the department with the register of deeds for the county in which the property subject to the lien is situated. In the case of any prior mortgage on real or personal property so written as to secure a present debt plus future advances by the mortgagee to the mortgagor, the lien herein provided, when notice thereof has been properly recorded, shall be subject to such prior mortgage unless the department also notifies the mortgagee in writing of the recording of such lien, in which case any indebtedness thereafter created from mortgagor to mortgagee shall be junior to the lien herein provided for.

II. The lien created by paragraph I shall be released upon satisfaction of the amount of the lien or upon a finding by the commissioner that the lien has become unenforceable, or if there is furnished to the department a bond with surety approved by the department in a penal sum sufficient to equal the amount of the lien, said bond to be conditioned upon the payment of the amount of the lien upon a final determination or adjudication of the employer’s liability therefor.

III. The lien created by paragraph I may be foreclosed in the case of real estate agreeably with the provisions of law relating to foreclosure of mortgages on real estate, and in the case of personal property agreeably with the provisions of law relating to the foreclosure of security interests in personal property.

IV. To secure payment of the taxes, fees, charges, and interest imposed by this chapter and RSA 21-J, the department may avail itself of any other provision of law relating to liens for taxes.

76-A:21 Additional Returns. When the commissioner has reason to believe that a taxpayer has failed to file a return or to include any part of New Hampshire modified gross income in a filed return, the commissioner may require the taxpayer to file a return or a supplementary return showing such additional information as the commissioner prescribes. Upon the receipt of the supplementary return, or if none is received, within the time set by the commissioner, the commissioner may find and assess the amount due upon the information that is available. The making of such additional return does not relieve the taxpayer of any penalty for failure to make a correct original return or relieve the taxpayer from liability for interest imposed under RSA 21-J:28 or any other additional charges imposed by the commissioner. This section shall not be construed to modify or extend the statute of limitations provided in RSA 21-J:29.

76-A:22 Corrections. Each taxpayer shall report to the commissioner any change or correction in the amount of the taxpayer’s New Hampshire modified gross income or exemptions, such as may result from determinations by the United States Internal Revenue Service, with respect to any previous year for which the taxpayer has made a return under this chapter. Such a report shall be made not later than 6 months after the taxpayer becomes aware of such change or correction, including receipt of notice from the United Stated Internal Revenue Service that a change in the taxpayer’s federal adjusted gross income has finally been determined. Notwithstanding any other provision of law, a taxpayer reporting a correction pursuant to this section shall be given notice by the department of any adjustment to the tax due with respect to such correction within 6 months of the filing of the report.

76-A:23 Taxpayer Records.

I. Every taxpayer shall:

(a) Keep such records as may be necessary to determine the amount of the taxpayer’s liability under this chapter;

(b) Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined;

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

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

76-A:24 Disposition of Tax. The commissioner shall certify the amount of revenues collected under this chapter to the state treasurer on an annual basis for deposit in the emergency first responder and law enforcement officer tuition fund established in RSA 187-A:20-b, V.

76-A:25 Severability. If any provision or provisions of this chapter, is or are declared unconstitutional or inoperative by a final judgment, order, or decree of the Supreme Court of the United States or of the supreme court of New Hampshire, the remaining provisions of said chapter shall not be affected thereby.

2 New Section; University System; Tuition Waivers and Reimbursements For Emergency First Responders and Law Enforcement Officers; Dependents; Fund Established. Amend RSA 187-A by inserting after section 20-a the following new section:

187-A:20-b Tuition Waivers and Reimbursements For Emergency First Responders and Law Enforcement Officers; Dependents; Fund Established.

I. In this section:

(a) “Emergency first responder” means certified, active paid or volunteer firefighters and emergency medical technicians.

(b) “Law enforcement officer” means state and local police officers, fish and game conservation officers, sheriffs, court security officers, probation-parole officers, probation-parole technicians, corrections officers, emergency dispatchers, and liquor commission investigators.

II. A person who is a New Hampshire resident and who enrolls in the university of New Hampshire, Plymouth state university, or Keene state college shall not be required to pay tuition for attendance at such institution if he or she is an emergency first responder or the dependent of an emergency first responder who died while in performance of his or her duties. Any person entitled to free tuition under this section shall apply to the board of trustees of the university system, and the board may require such proof as it deems necessary in order for a person to qualify for free tuition under this section.

III. A person who is a New Hampshire resident and who enrolls in the university of New Hampshire, Plymouth state university, or Keene state college shall be entitled to a 50 percent tuition reimbursement upon completion of a bachelor’s degree or associate degree if he or she is a law enforcement officer or the dependent of an emergency first responder who died while in performance of his or her duties. Any person entitled to free tuition under this section shall apply to the board of trustees of the university system, and the board may require such proof as it deems necessary in order for a person to qualify for free tuition under this section.

IV. A dependent who applies for tuition waiver or reimbursement under this section shall not be eligible for a tuition waiver under RSA 187-A:20-a.

V There is hereby established in the office of the state treasurer a fund to be known as the emergency first responder and law enforcement officer tuition fund which shall be continually appropriated to the chancellor and the board of trustees of the university system and the chancellor and the board of trustees of the community college system of New Hampshire for the purpose of paying and reimbursing tuition under this section and RSA 188-F:16-a.

3 New Section; Community College System; Tuition Waivers and Reimbursements For Emergency First Responders and Law Enforcement Officers; Dependents; Fund Established. Amend RSA 188-F by inserting after section 16 the following new section:

188-F:16-a Tuition Waivers and Reimbursements For Emergency First Responders and Law Enforcement Officers; Dependents; Fund Established.

I. In this section:

(a) “Emergency first responder” means certified, active paid or volunteer firefighters and emergency medical technicians.

(b) “Law enforcement officer” means state and local police officers, fish and game conservation officers, sheriffs, court security officers, probation-parole officers, probation-parole technicians, corrections officers, emergency dispatchers, and liquor commission investigators.

II. A person who is a New Hampshire resident and who enrolls in community college system of New Hampshire institution shall not be required to pay tuition for attendance at such institution if he or she is an emergency first responder or the dependent of an emergency first responder who died while in performance of his or her duties. Any person entitled to free tuition under this section shall apply to the community college institution he or she wishes to attend, which may require such proof as it deems necessary in order for a person to qualify for free tuition under this section.

III. A person who is a New Hampshire resident and who enrolls in a community college system of New Hampshire institution shall be entitled to a 50 percent tuition reimbursement upon completion of a associate degree if he or she is a law enforcement officer or the dependent of an law enforcement officer who died while in performance of his or her duties. Any person entitled to free tuition under this section shall apply to the community college institution he or she wishes to attend, which may require such proof as it deems necessary in order for a person to qualify for free tuition under this section.

IV. A dependent who applies for tuition waiver or reimbursement under this section shall not be eligible for a tuition waiver under RSA 188-F:16.

V. Tuition waivers and reimbursements under this section shall be paid from the emergency first responder and law enforcement officer tuition fund established under RSA 187-A:20-b.

4 Effective Date. This act shall take effect January 1, 2010.

LBAO

09-0023

Revised 02/18/09

HB 584 FISCAL NOTE

AN ACT establishing an income tax for the purpose of paying college tuition for emergency first responders, law enforcement officers, and dependents of emergency first responders and law enforcement officers.

FISCAL IMPACT:

METHODOLOGY: