Bill Number: OK51RHB 1387 Date: 02-22-2007
HOUSE FLOOR VERSION
THE HOUSE OF REPRESENTATIVES
1 Monday, February 26, 2007
2 Committee Substitute for
3 House Bill No. 1387
4 COMMITTEE SUBSTITUTE FOR HOUSE BILL NO. 1387 - By: TERRILL,
5 DORMAN, KEY, COVEY, LIEBMANN, AUFFET AND JETT of the House and
6 WILSON of the Senate.
7 ( revenue and taxation income tax credits wind and/or
8 photovoltaic energy systems sales tax exemptions codification
9 effective dates emergency )
10 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
11 SECTION 1. NEW LAW A new section of law to be codified in
12 the Oklahoma Statutes as Section 2357.301 of Title 68, unless there
13 is created a duplication in numbering, reads as follows:
14 A. 1. For all taxable years beginning after December 31,
15 2006, any taxpayer, having a wind and/or photovoltaic energy system
16 installed on residential property in this state, may claim a credit
17 against the tax imposed by Section 2355 of Title 68 of the Oklahoma
18 Statutes. In determining the amount of credit allowed, the taxpayer
19 may include in the total costs of the wind and/or photovoltaic
20 energy system such direct expenses incurred for equipment,
21 construction, and installation of the system, less all seller
22 rebates and remunerations of any type resulting from the
23 installation.
24 2. The following percentage of the qualified wind and/or
1
1 photovoltaic energy system expenditures shall be allowed as a credit
2 under the provisions of this subsection for the taxable year in
3 which the cost is incurred:
4 Taxable Year Percentage of Expenditure
5 a. 2007 40%
6 b. 2008 40%
7 c. 2009 40%
8 d. 2010 40%
9 e. 2011 40%
10 B. If the tax credit allowable to the taxpayer for the cost
11 of a wind and/or photovoltaic energy system pursuant to subsection A
12 of this section exceeds the taxes due on the income of the taxpayer,
13 the amount of the claim not used as an offset against the income
14 taxes of a taxable year may be carried forward as a credit against
15 subsequent income tax liabilities for up to ten (10) years.
16 C. 1. For all taxable years beginning after December 31,
17 2006, any taxpayer, having a wind and/or photovoltaic energy system
18 installed on nonresidential property in this state, may claim a
19 credit against the tax imposed by Section 2355 of Title 68 of the
20 Oklahoma Statutes. In determining the amount of credit allowed, the
21 taxpayer may include in the total costs of the wind and/or
22 photovoltaic energy system such direct expenses incurred for
23 equipment, construction, and installation of the system, less all
24 seller rebates and remunerations of any type resulting from the
25 installation.
26 2. The following percentage of the qualified wind and/or
27 photovoltaic energy system expenditures shall be allowed as a credit
2
1 under the provisions of this subsection for the taxable year in
2 which the cost is incurred:
3 Taxable Year Percentage of Expenditure
4 a. 2007 40%
5 b. 2008 40%
6 c. 2009 40%
7 d. 2010 40%
8 e. 2011 40%
9 3. For the purposes of qualifying for the tax credit provided
10 for in this subsection, more than fifty percent (50%) of the energy
11 produced by the wind and/or photovoltaic energy system must be
12 utilized on the premises of the installation and the wind turbines
13 and solar arrays may not exceed one hundred kilowatt (100 kW) in
14 nameplate power rating.
15 4. If the tax credit allowable to the taxpayer for the cost
16 of a wind and/or photovoltaic energy system pursuant to this
17 subsection exceeds the taxes due on the income of the taxpayer, the
18 amount of the claim not used as an offset against the income taxes
19 of a taxable year may be carried forward as a credit against
20 subsequent income tax liabilities for up to ten (10) years.
21 D. An itemized accounting of the cost and an affidavit
22 attesting to the facts thereof shall be furnished to the taxpayer by
23 the supplier of the wind and/or photovoltaic energy system. The
24 itemized accounting shall include the amounts properly attributable
25 to the cost of acquisition, construction, and installation of the
26 wind and/or photovoltaic energy system. The taxpayer shall include
27 a copy of said accounting when claiming either credit provided for
3
1 in this section.
2 E. Wind turbines shall be rated in accordance with the latest
3 performance rating standards published or endorsed by the American
4 Wind Energy Association (AWEA) and the manufacturer must be a member
5 in good standing of AWEA in order to qualify for the credits
6 provided for in this section. Photovoltaic modules shall be rated
7 in accordance with the latest United States Department of Energy
8 (US-DOE) or Solar Energy Industries Association (SEIA) endorsed
9 performance rating standard and the manufacturer must be a member in
10 good standing of SEIA in order to qualify for the credits provided
11 for in this section.
12 F. For wind and/or solar energy systems, product performance
13 specifications conforming to AWEA or DOE/SEIA standards, as
14 appropriate for renewable energy generating equipment, shall be
15 provided to potential purchasers prior to any qualifying purchase.
16 Wind and/or solar energy resource information, as most recently
17 published by the U.S. Department of Energy or the Oklahoma Wind
18 Power Initiative (OWPI), for the state shall also be provided to
19 potential purchasers prior to any qualifying purchase pursuant to
20 the provisions of this section.
21 G. For the purpose of either credit provided for in this
22 section, qualifying wind and/or photovoltaic energy systems shall
23 carry, as a minimum, a five-year limited warranty covering defects
24 in design and manufacture. For other than owner-installed systems,
25 qualifying wind and/or photovoltaic energy systems shall also carry,
26 as a minimum, a five-year limited warranty covering defects in
27 installation.
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1 SECTION 2. AMENDATORY 68 O.S. 2001, Section 1357, as
2 last amended by Section 5, Chapter 44, 2nd Extraordinary Session,
3 O.S.L. 2006 (68 O.S. Supp. 2006, Section 1357), is amended to read
4 as follows:
5 Section 1357. Exemptions - General.
6 There are hereby specifically exempted from the tax levied by
7 the Oklahoma Sales Tax Code:
8 1. Transportation of school pupils to and from elementary
9 schools or high schools in motor or other vehicles;
10 2. Transportation of persons where the fare of each person
11 does not exceed One Dollar ($1.00), or local transportation of
12 persons within the corporate limits of a municipality except by
13 taxicabs;
14 3. Sales for resale to persons engaged in the business of
15 reselling the articles purchased, whether within or without the
16 state, provided that such sales to residents of this state are made
17 to persons to whom sales tax permits have been issued as provided in
18 the Oklahoma Sales Tax Code. This exemption shall not apply to the
19 sales of articles made to persons holding permits when such persons
20 purchase items for their use and which they are not regularly
21 engaged in the business of reselling; neither shall this exemption
22 apply to sales of tangible personal property to peddlers, solicitors
23 and other salespersons who do not have an established place of
24 business and a sales tax permit. The exemption provided by this
25 paragraph shall apply to sales of motor fuel or diesel fuel to a
26 Group Five vendor, but the use of such motor fuel or diesel fuel by
27 the Group Five vendor shall not be exempt from the tax levied by the
5
1 Oklahoma Sales Tax Code. The purchase of motor fuel or diesel fuel
2 is exempt from sales tax when the motor fuel is for shipment outside
3 this state and consumed by a common carrier by rail in the conduct
4 of its business. The sales tax shall apply to the purchase of motor
5 fuel or diesel fuel in Oklahoma by a common carrier by rail when
6 such motor fuel is purchased for fueling, within this state, of any
7 locomotive or other motorized flanged wheel equipment;
8 4. Sales of advertising space in newspapers and periodicals;
9 5. Sales of programs relating to sporting and entertainment
10 events, and sales of advertising on billboards (including signage,
11 posters, panels, marquees, or on other similar surfaces, whether
12 indoors or outdoors) or in programs relating to sporting and
13 entertainment events, and sales of any advertising, to be displayed
14 at or in connection with a sporting event, via the Internet,
15 electronic display devices, or through public address or broadcast
16 systems. The exemption authorized by this paragraph shall be
17 effective for all sales made on or after January 1, 2001;
18 6. Sales of any advertising, other than the advertising
19 described by paragraph 5 of this section, via the Internet,
20 electronic display devices, or through the electronic media,
21 including radio, public address or broadcast systems, television
22 (whether through closed circuit broadcasting systems or otherwise),
23 and cable and satellite television, and the servicing of any
24 advertising devices;
25 7. Eggs, feed, supplies, machinery and equipment purchased by
26 persons regularly engaged in the business of raising worms, fish,
27 any insect or any other form of terrestrial or aquatic animal life
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1 and used for the purpose of raising same for marketing. This
2 exemption shall only be granted and extended to the purchaser when
3 the items are to be used and in fact are used in the raising of
4 animal life as set out above. Each purchaser shall certify, in
5 writing, on the invoice or sales ticket retained by the vendor that
6 the purchaser is regularly engaged in the business of raising such
7 animal life and that the items purchased will be used only in such
8 business. The vendor shall certify to the Oklahoma Tax Commission
9 that the price of the items has been reduced to grant the full
10 benefit of the exemption. Violation hereof by the purchaser or
11 vendor shall be a misdemeanor;
12 8. Sale of natural or artificial gas and electricity, and
13 associated delivery or transmission services, when sold exclusively
14 for residential use. Provided, this exemption shall not apply to
15 any sales tax levied by a city or town, or a county, or any other
16 jurisdiction in this state;
17 9. In addition to the exemptions authorized by Section 1357.6
18 of this title, sales of drugs sold pursuant to a prescription
19 written for the treatment of human beings by a person licensed to
20 prescribe the drugs, and sales of insulin and medical oxygen.
21 Provided, this exemption shall not apply to over-the-counter drugs;
22 10. Transfers of title or possession of empty, partially
23 filled, or filled returnable oil and chemical drums to any person
24 who is not regularly engaged in the business of selling, reselling
25 or otherwise transferring empty, partially filled, or filled
26 returnable oil drums;
27 11. Sales of one-way utensils, paper napkins, paper cups,
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1 disposable hot containers and other one-way carry out materials to a
2 vendor of meals or beverages;
3 12. Sales of food or food products for home consumption which
4 are purchased in whole or in part with coupons issued pursuant to
5 the federal food stamp program as authorized by Sections 2011
6 through 2029 of Title 7 of the United States Code, as to that
7 portion purchased with such coupons. The exemption provided for
8 such sales shall be inapplicable to such sales upon the effective
9 date of any federal law that removes the requirement of the
10 exemption as a condition for participation by the state in the
11 federal food stamp program;
12 13. Sales of food or food products, or any equipment or
13 supplies used in the preparation of the food or food products to or
14 by an organization which:
15 a. is exempt from taxation pursuant to the provisions of
16 Section 501(c)(3) of the Internal Revenue Code, 26 U.S.C., Section
17 501(c)(3), and which provides and delivers prepared meals for home
18 consumption to elderly or homebound persons as part of a program
19 commonly known as Meals on Wheels or Mobile Meals, or
20 b. is exempt from taxation pursuant to the provisions of
21 Section 501(c)(3) of the Internal Revenue Code, 26 U.S.C., Section
22 501(c)(3), and which receives federal funding pursuant to the Older
23 Americans Act of 1965, as amended, for the purpose of providing
24 nutrition programs for the care and benefit of elderly persons;
25 14. a. Sales of tangible personal property or
26 services to or by organizations which are exempt from taxation
27 pursuant to the provisions of Section 501(c)(3) of the Internal
8
1 Revenue Code, 26 U.S.C., Section 501(c)(3), and:
2 (1) are primarily involved in the collection and
3 distribution of food and other household products to other
4 organizations that facilitate the distribution of such products to
5 the needy and such distributee organizations are exempt from
6 taxation pursuant to the provisions of Section 501(c)(3) of the
7 Internal Revenue Code, 26 U.S.C., Section 501(c)(3), or
8 (2) facilitate the distribution of such products to the
9 needy.
10 b. Sales made in the course of business for profit or
11 savings, competing with other persons engaged in the same or similar
12 business shall not be exempt under this paragraph;
13 15. Sales of tangible personal property or services to
14 childrens homes which are located on church-owned property and are
15 operated by organizations exempt from taxation pursuant to the
16 provisions of the Internal Revenue Code, 26 U.S.C., Section
17 501(c)(3);
18 16. Sales of computers, data processing equipment, related
19 peripherals and telephone, telegraph or telecommunications service
20 and equipment for use in a qualified aircraft maintenance or
21 manufacturing facility. For purposes of this paragraph, qualified
22 aircraft maintenance or manufacturing facility means a new or
23 expanding facility primarily engaged in aircraft repair, building or
24 rebuilding whether or not on a factory basis, whose total cost of
25 construction exceeds the sum of Five Million Dollars ($5,000,000.00)
26 and which employs at least two hundred fifty (250) new full-time-
27 equivalent employees, as certified by the Oklahoma Employment
9
1 Security Commission, upon completion of the facility. In order to
2 qualify for the exemption provided for by this paragraph, the cost
3 of the items purchased by the qualified aircraft maintenance or
4 manufacturing facility shall equal or exceed the sum of Two Million
5 Dollars ($2,000,000.00);
6 17. Sales of tangible personal property consumed or
7 incorporated in the construction or expansion of a qualified
8 aircraft maintenance or manufacturing facility as defined in
9 paragraph 16 of this section. For purposes of this paragraph, sales
10 made to a contractor or subcontractor that has previously entered
11 into a contractual relationship with a qualified aircraft
12 maintenance or manufacturing facility for construction or expansion
13 of such a facility shall be considered sales made to a qualified
14 aircraft maintenance or manufacturing facility;
15 18. Sales of any interstate telecommunications services
16 which:
17 a. entitle the subscriber to inward or outward calling
18 respectively between a station associated with an access line in the
19 local telephone system area or a station directly connected to any
20 interexchange carriers facilities and telephone or radiotelephone
21 stations in diverse geographical locations specified by the
22 subscriber, or
23 b. entitle the subscriber to private communications
24 services which allow exclusive or priority use of a communications
25 channel or group of channels between exchanges;
26 19. Sales of railroad track spikes manufactured and sold for
27 use in this state in the construction or repair of railroad tracks,
10
1 switches, sidings and turnouts;
2 20. Sales of aircraft and aircraft parts provided such sales
3 occur at a qualified aircraft maintenance facility. As used in this
4 paragraph, qualified aircraft maintenance facility means a
5 facility operated by an air common carrier at which there were
6 employed at least two thousand (2,000) full-time-equivalent
7 employees in the preceding year as certified by the Oklahoma
8 Employment Security Commission and which is primarily related to the
9 fabrication, repair, alteration, modification, refurbishing,
10 maintenance, building or rebuilding of commercial aircraft or
11 aircraft parts used in air common carriage. For purposes of this
12 paragraph, air common carrier shall also include members of an
13 affiliated group as defined by Section 1504 of the Internal Revenue
14 Code, 26 U.S.C., Section 1504;
15 21. Sales of machinery and equipment purchased and used by
16 persons and establishments primarily engaged in computer services
17 and data processing:
18 a. as defined under Industrial Group Numbers 7372 and
19 7373 of the Standard Industrial Classification (SIC) Manual, latest
20 version, which derive at least fifty percent (50%) of their annual
21 gross revenues from the sale of a product or service to an out-of-
22 state buyer or consumer, and
23 b. as defined under Industrial Group Number 7374 of the
24 SIC Manual, latest version, which derive at least eighty percent
25 (80%) of their annual gross revenues from the sale of a product or
26 service to an out-of-state buyer or consumer.
27 Eligibility for the exemption set out in this paragraph shall
11
1 be established, subject to review by the Tax Commission, by annually
2 filing an affidavit with the Tax Commission stating that the
3 facility so qualifies and such information as required by the Tax
4 Commission. For purposes of determining whether annual gross
5 revenues are derived from sales to out-of-state buyers or consumers,
6 all sales to the federal government shall be considered to be to an
7 out-of-state buyer or consumer;
8 22. Sales of prosthetic devices to an individual for use by
9 such individual. For purposes of this paragraph, prosthetic
10 device shall have the same meaning as provided in Section 1357.6 of
11 this title, but shall not include corrective eye glasses, contact
12 lenses or hearing aids;
13 23. Sales of tangible personal property or services to a
14 motion picture or television production company to be used or
15 consumed in connection with an eligible production. For purposes of
16 this paragraph, eligible production means a documentary, special,
17 music video, or a television commercial or television program that
18 will serve as a pilot for or be a segment of an ongoing dramatic or
19 situation comedy series filmed or taped for network or national or
20 regional syndication or a feature-length motion picture intended for
21 theatrical release or for network or national or regional
22 syndication or broadcast. The provisions of this paragraph shall
23 apply to sales occurring on or after July 1, 1996. In order to
24 qualify for the exemption, the motion picture or television
25 production company shall file any documentation and information
26 required to be submitted pursuant to rules promulgated by the Tax
27 Commission;
12
1 24. Sales of diesel fuel sold for consumption by commercial
2 vessels, barges and other commercial watercraft;
3 25. Sales of tangible personal property or services to tax-
4 exempt independent nonprofit biomedical research foundations that
5 provide educational programs for Oklahoma science students and
6 teachers and to tax-exempt independent nonprofit community blood
7 banks headquartered in this state;
8 26. Effective May 6, 1992, sales of wireless
9 telecommunications equipment to a vendor who subsequently transfers
10 the equipment at no charge or for a discounted charge to a consumer
11 as part of a promotional package or as an inducement to commence or
12 continue a contract for wireless telecommunications services;
13 27. Effective January 1, 1991, leases of rail transportation
14 cars to haul coal to coal-fired plants located in this state which
15 generate electric power;
16 28. Beginning July 1, 2005, sales of aircraft engine repairs,
17 modification, and replacement parts, sales of aircraft frame repairs
18 and modification, aircraft interior modification, and paint, and
19 sales of services employed in the repair, modification and
20 replacement of parts of aircraft engines, aircraft frame and
21 interior repair and modification, and paint;
22 29. Sales of materials and supplies to the owner or operator
23 of a ship, motor vessel or barge that is used in interstate or
24 international commerce if the materials and supplies:
25 a. are loaded on the ship, motor vessel or barge and used
26 in the maintenance and operation of the ship, motor vessel or barge,
27 or
13
1 b. enter into and become component parts of the ship,
2 motor vessel or barge;
3 30. Sales of tangible personal property made at estate sales
4 at which such property is offered for sale on the premises of the
5 former residence of the decedent by a person who is not required to
6 be licensed pursuant to the Transient Merchant Licensing Act, or who
7 is not otherwise required to obtain a sales tax permit for the sale
8 of such property pursuant to the provisions of Section 1364 of this
9 title; provided:
10 a. such sale or event may not be held for a period
11 exceeding three (3) consecutive days,
12 b. the sale must be conducted within six (6) months of
13 the date of death of the decedent, and
14 c. the exemption allowed by this paragraph shall not be
15 allowed for property that was not part of the decedents estate;
16 31. Beginning January 1, 2004, sales of electricity and
17 associated delivery and transmission services, when sold exclusively
18 for use by an oil and gas operator for reservoir dewatering projects
19 and associated operations commencing on or after July 1, 2003, in
20 which the initial water-to-oil ratio is greater than or equal to
21 five-to-one water-to-oil, and such oil and gas development projects
22 have been classified by the Corporation Commission as a reservoir
23 dewatering unit;
24 32. Sales of prewritten computer software that is delivered
25 electronically. For purposes of this paragraph, delivered
26 electronically means delivered to the purchaser by means other than
27 tangible storage media;
14
1 33. Sales of modular dwelling units when built at a
2 production facility and moved in whole or in parts, to be assembled
3 on-site, and permanently affixed to the real property and used for
4 residential or commercial purposes. The exemption provided by this
5 paragraph shall equal forty-five percent (45%) of the total sales
6 price of the modular dwelling unit. For purposes of this paragraph,
7 modular dwelling unit means a structure that is not subject to the
8 motor vehicle excise tax imposed pursuant to Section 2103 of this
9 title;
10 34. Sales of tangible personal property or services to
11 persons who are residents of Oklahoma and have been honorably
12 discharged from active service in any branch of the Armed Forces of
13 the United States or Oklahoma National Guard and who have been
14 certified by the United States Department of Veterans Affairs or its
15 successor to be in receipt of disability compensation at the one-
16 hundred-percent rate and the disability shall be permanent and have
17 been sustained through military action or accident or resulting from
18 disease contracted while in such active service; provided, sales for
19 the benefit of the person to a spouse of the eligible person or to a
20 member of the household in which the eligible person resides and who
21 is authorized to make purchases on the persons behalf, when such
22 eligible person is not present at the sale, shall also be exempt for
23 purposes of this paragraph. Sales qualifying for the exemption
24 authorized by this paragraph shall not exceed Twenty-five Thousand
25 Dollars ($25,000.00) per year per individual. Upon request of the
26 Tax Commission, a person asserting or claiming the exemption
27 authorized by this paragraph shall provide a statement, executed
15
1 under oath, that the total sales amounts for which the exemption is
2 applicable have not exceeded Twenty-five Thousand Dollars
3 ($25,000.00) per year. If the amount of such exempt sales exceeds
4 such amount, the sales tax in excess of the authorized amount shall
5 be treated as a direct sales tax liability and may be recovered by
6 the Tax Commission in the same manner provided by law for other
7 taxes, including penalty and interest;
8 35. Sales of electricity to the operator, specifically
9 designated by the Oklahoma Corporation Commission, of a spacing unit
10 or lease from which oil is produced or attempted to be produced
11 using enhanced recovery methods, including, but not limited to,
12 increased pressure in a producing formation through the use of water
13 or saltwater if the electrical usage is associated with and
14 necessary for the operation of equipment required to inject or
15 circulate fluids in a producing formation for the purpose of forcing
16 oil or petroleum into a wellbore for eventual recovery and
17 production from the wellhead. In order to be eligible for the sales
18 tax exemption authorized by this paragraph, the oil well production
19 shall not exceed ten (10) barrels per day prior to the use of
20 enhanced recovery methods and the total content of oil recovered
21 prior to the use of enhanced recovery methods shall not exceed one
22 percent (1%) by volume. The exemption authorized by this paragraph
23 shall be applicable only to the state sales tax rate and shall not
24 be applicable to any county or municipal sales tax rate;
25 36. Sales of intrastate charter and tour bus transportation.
26 As used in this paragraph, intrastate charter and tour bus
27 transportation means the transportation of persons from one
16
1 location in this state to another location in this state in a motor
2 vehicle which has been constructed in such a manner that it may
3 lawfully carry more than eighteen persons, and which is ordinarily
4 used or rented to carry persons for compensation. Provided, this
5 exemption shall not apply to regularly scheduled bus transportation
6 for the general public;
7 37. Sales of vitamins, minerals and dietary supplements by a
8 licensed chiropractor to a person who is the patient of such
9 chiropractor at the physical location where the chiropractor
10 provides chiropractic care or services to such patient. The
11 provisions of this paragraph shall not be applicable to any drug,
12 medicine or substance for which a prescription by a licensed
13 physician is required;
14 38. Sales of goods, wares, merchandise, tangible personal
15 property, machinery and equipment to a web search portal located in
16 this state which derives at least eighty percent (80%) of its annual
17 gross revenue from the sale of a product or service to an out-of-
18 state buyer or consumer. For purposes of this paragraph, web
19 search portal means an establishment classified under NAICS code
20 518112 which operates web sites that use a search engine to generate
21 and maintain extensive databases of Internet addresses and content
22 in an easily searchable format; [and]
23 39. Sales of tangible personal property consumed or
24 incorporated in the construction or expansion of a facility for a
25 corporation organized under Section 437 et seq. of Title 18 of the
26 Oklahoma Statutes as a rural electric cooperative. For purposes of
27 this paragraph, sales made to a contractor or subcontractor that has
17
1 previously entered into a contractual relationship with a rural
2 electric cooperative for construction or expansion of a facility
3 shall be considered sales made to a rural electric cooperative; and
4 40. Sales of tangible personal property that consists of
5 qualified wind and/or photovoltaic energy equipment for which the
6 income tax credit authorized by Section 1 of this act may be
7 claimed.
8 SECTION 3. Section 1 of this act shall become effective
9 January 1, 2007.
10 SECTION 4. Section 2 of this act shall become effective July
11 1, 2007.
12 SECTION 5. It being immediately necessary for the
13 preservation of the public peace, health and safety, an emergency is
14 hereby
15 declared to exist, by reason whereof this act shall take
16 effect and be in full force from and after its passage and approval.
17 COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET,
18 dated 02-22-07 - DO PASS, As Amended and Coauthored.
19 HB1387 HFLR- 2 -House of Representatives
20 UNDERLINED language denotes Amendments to present Statutes.
21 BOLD FACE CAPITALIZED language denotes Committee Amendments.
22 Strike thru language denotes deletion from present Statutes.
18