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A
A
A
Okay,
we
have
a
quorum
Mall
entertaining
motion
on
the
approval
of
the
minutes,
have
a
motion
and
a
second
all
in
favor
all
posed
minutes
are
approved
and
up.
First
on
the
agenda,
we
have
the
topic
of
K-12
funding
and
School
Board
employee
raises
and
I
believe
we
have
with
us
today:
Eric
Kennedy,
director
of
advocacy
for
Kentucky
school
boards,
Association
and
Nick
Clark,
president
of
Kentucky
Association
of
school
business
officials.
If
each
of
you
will
introduce
yourselves
for
the
record,
please.
D
A
A
C
Okay,
I
believe
we're
ready
to
go
for
the
folks
on
Zoom
as
well,
and
the
formatting
is
always
a
little
bit
different,
but
I
believe
you'll
be
able
to
see
most
of
the
slides.
So
thank
you
very
much
for
asking
us
to
come
present
today
on
sort
of
a
couple
of
topics:
K-12
funding.
What
we
saw
in
the
state
budget
that
you
passed
in
the
last
regular
session,
which
we
are
now
in.
C
We
are
now
in
the
first
fiscal
year
in
the
first
school
year
of
that
budget
kind
of
talk
about
what
was
increased
in
that
budget,
how
some
of
that
is
Flowing
down
to
districts
and
then
going
to
the
second
piece
of
the
presentation
about
local
school
board
approved,
raises
and
what
that
looks
like
this
year
with
some
survey
results,
I
believe
in
your
I
believe
in
your
packets.
You
have
not
only
the
the
PowerPoint
slides
that
we
have
here.
C
I
believe
you
also
have
printouts
of
the
full
survey
results
from
the
ksba
survey
that
we
did
in
conjunction
with
casbo
and
some
other
groups
on
what
what
local
raises
were
approved
this
year.
So
we'll
talk
about
that
in
a
moment,
so
to
begin
to
review
some
of
the
hb1
from
the
regular
session,
some
of
the
house
bill
1
budget
Provisions.
C
The
seek
base
per
pupil
amount
was
increased
from
4
000
guaranteed
base
amount
to
4
100.
this
year
that
we
are
now
in
in
July
1
for
the
second
year
of
the
budget
that
is
set
to
increase
to
4
200..
That
is
very
important.
That
is
sort
of
forms,
the
most
basic
part
of
ksba's
budget
advocacy
because
truly
seek
funding.
C
The
funding
allocated
through
that
formula
truly
is
the
most
fundamental
piece
of
funding
that
is
really
the
first
building
block
that
a
lot
of
other
things
tie
back
to
in
the
formula
that
we'll
look
at
here.
In
a
few
moments,
several
pieces
of
seek
funding
the
amounts
of
funding
that
are
added
on
for
certain
things
really
tie
back
and
are
based
many
of
them
on
this
figure,
this
dollar
amount,
and
so
it's
always
important
that
we
keep
that
at
an
adequate
level.
C
It's
especially
important
and
I
mean
this
by
way
of
thank
you
that
it
has
increased
in
each
year
of
the
two-year
budget
because
of
the
way
the
formula
works.
We
a
lot
of
the
funding
that
districts
receive
through
the
seek
formula
is
largely
based
on
their
local
property
assessment
in
many
cases,
kind
of
in
general.
It's
almost
like
thinking
about
well
I,
don't
want
to
break
up
the
stock
market,
I
guess
today,
but
it's
almost
like
thinking
of
like
very
long-term
investments
in
the
stock
market
generally
at
over
a
long
period
of
time.
C
It
always
appreciates
it's
always
increasing
with
a
lot
of
ups
and
downs
on
it.
Each
year,
when
you
look
at
the
local
assessed
value
of
all
taxable
property
and
districts
that
in
most
places
will
usually
increase
every
single
year,
and
so
because,
if
that
does
increase,
that
can
have
a
big
impact
on
the
funding
that
the
state
gives
to
those
school
districts.
It
is
very
important
that
this
amount
of
money
is
adjusted
each
year.
C
C
So
this
is
a
very
good
thing
that
we
are
very
grateful
for
also
forgive
me
I
would
be
remiss
if
I
go
any
further,
without
also
thanking
all
of
the
general
assembly
for
what
you
have
done
for
the
districts
impacted
by
the
flooding
in
the
special
session
we
just
had,
as
well
as
the
districts
impacted
by
the
Western
Kentucky
tornadoes.
The
provision,
the
relief
that
you
gave
in
this
session,
for
both
of
those
and
especially
for
the
tornado
districts,
is
very,
very
important.
C
Going
back
to
house
bill
won
the
budget
full
day.
Kindergarten
is
funded
in
each
year
of
the
biennium.
Also
transportation
reimbursements
to
districts
was
increased
to
about
70
percent
of
the
amount
that
would
be
calculated
in
the
statutory
formula
to
calculate
what
those
costs
are.
Both
of
those
are
very
important.
We've
advocated
for
both
of
those
for
a
number
of
years,
because
those
amounts
of
funding
will
go
down
to
districts,
but
once
they
get
at
the
district
level,
they
are
largely
kind
of
fungible.
C
C
The
Family
Resource
youth
service
center
funding
was
increased,
as
you
know,
and
the
total
amount
of
money
for
all
the
frisky
funding
was
increased.
That
has
been
something
that
is
a
Kentucky
success
story
that
we
originated
in
Cara
more
than
30
years
ago.
All
of
those
Friskies
you
know
all
of
them-
you've
been
in
them
and
visit
those
directors.
They
do
a
lot
of
great
work
everywhere,
always,
but
especially
in
the
places
like
the
tornado
districts
and
the
flooded
districts,
they
are
really
doing
extremely
important
relief
work.
C
Frankly,
within
our
public
schools
to
our
students,
so
that
funding
is
very
important.
The
amount
of
school
facility,
construction,
commission
or
sfcc
offers
of
assistance
was
increased
in
this
budget.
The
total
amount
of
money
that
you
will
that
they
will
be
able
to
give
to
districts
to
help
pay
debt
service
on
facility
improvements
was
increased.
That
is
very
important
because
we
not
just
with
the
kind
of
the
current
inflation
that
we
are
seeing
with
construction
costs,
but
just
again
kind
of
in
general.
C
That
is
something
that
many
districts
have
been
struggling
with
to
kind
of
keep
Pace
with
some
of
the
projects
they
need,
whether
it's
expanding
building
new
schools
or
doing
renovation
projects.
There
is
a
again
there's
a
statutory
and
a
regulatory
formula
to
calculate
what
we
call
unmet
need,
which
the
amount
of
money
that
sfcc
will
give
to
districts
from
this
funding
is
based
on
every
District's
unmet
need
in
this
formula
the
last
time
they
do.
C
They
run
that
formula
every
two
years
to
give
you
that
amount
of
money
right
before
you
do
an
even
year
budget
cycle,
the
last
time
they
did
it
before
this
session.
It
was
at
kind
of
you
know
a
nominal
and
I
think
even
inflation-adjusted
kind
of
all-time
high
figures.
So
that's
very
important
and
of
course,
as
you
know,
several
special
offers
of
assistance
and
lavac
renovation
projects,
as
you
know,
were
funded
that
we
and
many
other
groups
and
many
districts
advocated
for
which
we
appreciated.
C
C
The
Operational
Support
for
Career
and
Technical
education
in
this
budget
was
essentially
doubled
from
what
we
had
seen
in
the
prior
budget
that
funding
now
that
we
are
in
the
first
year
of
the
budget
that
is
Flowing
down
to
some
districts,
for
some
programs
that
had
not
received
any
state
funding
for
their
Operational
Support
up
until
that
time.
So
there
again,
this
is
helping
to
expand
CTE
education
in
many
places
and
also
helping
to
free
up
local
money.
C
Gifted
and
talented
support
and
support
for
educating
children
in
the
custody
of
state
agencies
was
both
increased
very
important
because
sometimes
when
we
talk
about
Equity,
we
talk
about
sort
of
the
special
strands
or
the
add-ons
that
you
see
in
the
budget.
I
think
a
lot
of
us
in
this
room
will
talk
about
the
Lars
list.
A
lot
of
people
don't
know
what
that
is,
but
this
list
of
specific
line
item
projects
that
are
funded
in
the
state
budget,
most
of
which
go
down
to
districts,
to
pay
for
certain
programs
in
the
public
schools.
C
That
is
an
easier
way
to
think
of
it-
is
almost
like
matching
money,
but
it
is
not
a
dollar
for
dollar
match
there
again,
there's
this
formula
that
goes
that
calculates
how
much
the
state
will
give
to
local
districts
that
have
those
in
many
ways:
I
hate
talking
about
nickels,
I
hate
everything
about
them,
practically
I
hate
that
it's
a
big
convoluted
mess,
everything
about
them
from
start
to
finish,
but
we
haven't
really
replaced
how
that
works
yet
with
something
different
and
so
every
budget
cycle
for
a
while,
ksba
and
many
other
education
groups
have
advocated
for
you
to
sometimes
I'll
say
pick
up.
C
The
new
nickels,
the
districts
that
have
imposed
attacks
like
this
at
some
point,
since
the
last
budget
you
had
adopted,
in
other
words,
to
provide
them
Equalization
funding
as
well
for
those
nickels.
This
budget
did
that
for
all
of
the
new
nickels
that
had
been
imposed
in
the
prior
time,
which
we
are
very
very
appreciative
of,
we
will
always
be
a
part
of
a
conversation
to
rethink
how
all
of
that
works.
C
Of
course,
all
amounts
that
were
requested
for
the
teachers,
retirement
system,
pension
and
health
benefits
were
funded.
Health
insurance
for
our
current
District
employees
was
fully
funded.
That
is
one
of
the
that
is
one
of
the
things
that
we
call
the
on
behalf
payments
and
so
all
of
the
current
employees
and
all
of
the
public
school
districts
in
Kentucky.
The
health
insurance
benefits
that
they
are
provided
are
in
the
state.
C
Employee
health
benefit
plan,
the
kehp,
the
premium,
the
employer
portion
of
that
the
premium
that
the
employer
pays
is
paid
from
the
state
general
fund
on
behalf
of
school
districts.
The
pension
contributions
work
in
a
similar
way
for
the
teacher
system
so
always
important
that
that
amount
of
money
is
fully
provided,
for
that
is
one
of
the
real
I'll
tell
you,
and
it
comes
as
no
surprise
to
anyone
that
is
a
real
hidden
cost
driver
kind
of
in
general
for
the
total
amount
of
money,
state
and
local
that
is
going
into
public
education.
C
When
you
put
that
amount
of
money
on
a
30
or
40
year,
chart
that
has
really
really
increased
a
lot
kind
of
more
and
more
in
the
last
few
years,
and
then,
of
course,
the
teachers
retirement
system.
The
various
return
to
work
flexibilities
were
extended
for
a
couple
more
years
to
help
us,
in
some
cases
bring
in
staff
that
have
retired
that
we
need
with
difficulty
that
we
have
in
Recruitment
and
Retention.
Those
were
extended
kind
of
at
the
very
end
of
the
budget
bill.
C
C
That's
not
the
whole
story.
I
thought
we
really
need
to
just
pick
a
real
one
and
put
on
the
screen
in
front
of
us.
So
I
had
to
pick
a
district.
I
picked
Todd
County,
because
that
is
where
our
chairman
of
today's
meeting
is
from
I
thought.
That
makes
good
sense,
but
really
the
purpose
is
this:
Todd
County
in
the
seek
formula
is
kind
of
a
middle
of
the
road
district.
C
You
give
more
or
less
money
to
districts
based
on
their
local
property
assessment
or
kind
of
how
wealthy
that
district
is
in
terms
of
their
property
valuation,
and
so,
when
you
pick
one,
if
you
picked
one
of
the
kind
of
the
districts
at
the
far
extreme,
that
gets
a
lot
more
of
their
money
from
the
Sikh
formula,
their
property
poor.
What
we
might
call
a
seek
winner,
I,
don't
want
that
to
skew
what
anybody
walks
away
with
as
we
talk
about
this
I
didn't
want
to
pick
one
of
the
other
extreme
either.
So
this.
C
What
we
see
here
is
kind
of
a
good
example
of
what
this
and
the
next
slide
of
how
this
funding.
When
we
talked
about
that
most
fundamental
funding
and
seek
will
work.
So
you
see
there
I've
highlighted
that
this
is
Todd
County.
This
you
see
kind
of
at
the
top
middle
highlight
in
yellow
on
the
screen.
This
was
the
final
seek
calculation
sheet
for
the
last
school
year,
the
21-22
school
year.
C
C
This
kind
of
also
tracks
with
how
every
local
school
board
adopts
three
budget
documents
kind
of
throughout
the
year
kind
of
a
very
preliminary
forecast
of
what
they'll,
probably
budget
for
and
then
fine-tuning
it
at
least
twice
I
mean
this
committee.
You
all
know
that
the
budget,
just
like
you,
is
kind
of
a
living
document,
everything's
constantly
changing.
Sometimes
you
have
to
open
up
the
budget
in
odd
years
and
so
forth.
C
So
what
you
see
is
these
seek
calculation
for
Todd
County,
the
final
one
for
last
year,
a
couple
of
important
things
to
note
the,
as
you
can
see
the
under
the
box
seat
calculation,
the
guaranteed
base-
that's
why
it
says
4
000
per
pupil,
because
that's
what
it
was
in
the
prior
budget
for
that
year.
You
look
down
at
a
lot
of
the
adjustments.
You
look
at
districts.
C
They
got
some
more
money
through
the
formula
for
their
at-risk
students,
students
on
Home,
Hospital,
exceptional
child
students,
as
you
go
down
through
this
is
really
all
of
the
funding
and
their
calculation
for
that
District.
Some
of
the
seek
inputs
that
those
amounts
are
based
on
or
they're
over
in
the
left
hand
side
of
the
screen.
C
So
that
is
where
it
will
show
you
what
their
average
daily
attendance
was
for
that
year,
how
many
children
they
had
on
December
1,
the
one
day
a
year
that
we
sort
of
do
account
for
special
education
funding,
how
many
students
they
had,
and
they
were
in
the
at-risk
category,
on
Home
Hospital
they're
at
the
far
left
of
the
screen,
their
local
property
assessment,
mostly
coming
from
the
pva's
work
in
each
district,
their
actual
tax
rates,
their
actual
rates
that
they
are
levying
that
year.
C
So
all
that
to
say,
as
you
read
down
the
calculation
page
there,
the
per
pupil
and
the
total
amounts,
then
there
is
one
where
it
says:
less
30
Cent
local
effort.
That
is
the
only
number
in
that
column
where
it's
a
deduction.
So
it's
sort
of
like
the
state
funding,
starts
with
a
certain
amount.
There's
more
money
for
at-risk
students,
there's
more
money
for
special
education,
exceptional
students.
That
is
then
the
deduction
that's
in
some
ways,
kind
of
the
most
the
key
function
of
what
the
formula
exists.
To
do.
C
That
is
then
saying
we
are
going
to
every
district
has
to
do
at
least
a
30
Cent
local
tax
effort.
We
will
deduct
that
out
of
the
state
funding
they
get
through
this
formula
and
then
it
keeps
going
down
the
page
with
other
adjustments.
So
that
is
where
really
the
whole
purpose
of
the
formula
going
back
more
than
30
years
of
the
state
wants
to
kind
of
equalize
the
money
that's
going
out
between
different
communities,
kind
of
the
property
rich
and
property
poor.
That
one
adjustment
is
the
key
part
that
does
that
purpose.
C
C
Unfortunately,
you
can't
do
anything
in
a
timely
manner.
This
is
already
out
of
date
when
I
presented
that,
when
I
created
this
presentation
of
a
few
days
in
advance
to
be
ready
for
the
committee
today,
even
since
I've
done
this
I
said,
KDE
does
three
calculations
throughout
a
year.
The
next
stage
in
that
the
next
calculation
has
now
been
done,
and
you
can
go
on
their
website
today
and
find
the
what
is
it
called
tentative?
C
So
now
you
can
see
at
the
top
of
the
page.
The
four
thousand
dollar
per
pupil
is
now
forty.
One
hundred
for
this
school
year
because
of
the
budget,
the
transportation,
if
you
compare
and
your
handouts
these
two
slides,
if
you
keep
flipping
back
and
forth
between
sort
of
last
year
and
this
year,
you'll
see
some
of
the
numbers
that
have
changed.
The
transportation
reimbursements
are
increasing
this
year
for
Todd
County
and
many
other
districts,
not
necessarily
all
the
local
30
Cent
local
effort.
C
When
you
compare
the
total
assessed
value
of
property
in
Todd
County
between
these
two
charts,
all
of
the
property-
that's
taxable
in
Todd
County,
the
value
of
that
has
gone
up
this
year.
Therefore
they
are
sort
of
like
more
property.
Wealthy.
This
amount
is
higher.
In
other
words,
we
are
deducting
out
of
the
state
funding
in
the
seek
formula
more
than
we
deducted
last
year,
because
the
30
Cent
minimum
rate
that
they
have
to
impose
will
generate
more
money
because
their
property
assessments
are
higher.
C
You
can
flip
back
and
forth
all
of
the
various
numbers
that
went
up
or
down
that
ended
with
Todd
County,
probably
as
unless
something
dramatically
changes,
we'll
probably
get
more
seek
funding
this
year
than
last
year
from
the
budget,
which
there
again
is
kind
of
why
it's
the
most
fundamental
piece
of
funding
that
we
Advocate
around
so
again,
I
said
so
many
things
are
tied
to
the
that
guaranteed
base
amount.
When
you
look
up
here
at
the
the
number
of
at-risk
students,
they
have
the
number
of
exceptional
children
they
have
in
special
education.
C
Two
big
pieces
to
that
are
how
many
students
are
in
those
categories
each
year
and
then
sort
of
the
amount
of
money.
That's
added
on
tied
to
those
students
that
amount
ties
back
to
whatever
you
set
the
guaranteed
base
amount
of
money
at
so
every
time
you
increase
it
from
4
000
to
4100
it
that
will,
in
a
sense,
automatically
do
a
lot
of
other
increases
in
the
seek
formula
that
you
don't
necessarily
see
in
the
budget
bill.
C
But
before
I
leave
this
sheet.
The
next
two
slides
I'm,
going
to
bring
up
are
the
same
two
sheets
for
a
different
School
District
I
didn't
want
to
leave
today.
A
part
of
the
full,
complicated
story
of
how
seek
works
from
the
budget
bill
on
is
that
every
District
as
I
said
all
171
districts
you
anyone
can
go
on
the
KD
website
and
pull
these
sheets
up
and
compare
what
all
of
this
looks
like.
C
Does
it
go
up
or
down
each
year
earlier,
as
we
said,
there
are
sort
of,
we
call
them,
seek
winners
and
seek
losers
by
Design
in
the
formula
some
districts,
the
increase
in
their
net.
What
they
walk
away
with
from
the
formula
is
much
bigger
of
an
increase
this
year
than
last
year
than
Todd
County
was
some
got
less
of
an
increase
or
in
some
cases
that
I'll
explain
why
no
increase
at
all.
C
So
now,
on
your
screen,
this
I've
highlighted
Livingston
County
up
in
the
top
left
corner
Livingston
County
because
of
some
unique
situations
with
their
attendance,
the
number
of
kids
they
have
and
what
their
property
is
assessed
at
locally.
They
are
one
of
three
or
four
I
believe
what
we
call
hold
harmless
districts.
C
So
that's
kind
of
those
districts
falling
in
that
category
is
kind
of
a
quirk
for
many
years.
I,
don't
know
how
long
the
general
assembly
has
put
a
provision
into
budget
bills
to
say.
Well,
here's
the
funding
going
through
the
seek
formula
and
here's
the
guaranteed
Base
number
for
this
fiscal
year,
but
in
no
case
shall
any
District
receive
less
than
what
they
received
in
the
1991-92
school
year,
and
so
that's
kind
of
it
sets
a
floor
for
some
districts.
C
The
number
of
districts
that
that
applies
to
can
change
year
to
year,
based
on
all
these
factors,
I
believe
we
are
there's
three
or
four
of
them
currently
I
believe.
There's
always
been
about
that
many
Livingston
County
is
just
one
of
those.
C
So
the
reason
why
I
said
earlier,
sometimes
I
don't
ever
want
to
put
like
pick
one
District
out,
because
someone
in
the
conversation
will
say
well,
you're,
just
picking
them
for
some
artificial
reason,
really
that
everybody
gets
more
than
that
or
less
than
that.
So
I've
picked
Livingston
to
illustrate
this
point.
C
As
you
see
there
over
towards
the
left
hand,
side
highlighted
in
green.
That
is
the
amount
of
money
per
pupil
that
they
actually
received
way
back
in
1991-92.
it's
about
twenty
six
hundred
dollars.
So
then,
in
their
seek
calculation,
everything
is
normal.
This
was
their
last
year's
calculation,
all
the
same
things,
the
actual
counts
of
kids.
They
have
their
attendance.
All
of
those
things
work
the
same
you
get
down
to
where
I've
highlighted
hold
harmless.
C
That
is
where
the
state
from
the
budget
bill.
You
are
giving
an
additional
amount
of
funding
to
Livingston
County
and
the
three
or
four
others
to
get
them
up
to
the
per
pupil
amount
that
they
received
back
all
those
years
ago,
and
you
see
for
last
year
what
that
amount
of
money
was
for
them
and
so
at
the
bottom
of
the
calculation.
The
net
General
funds
seek
for
Livingston
County
last
year
was
2
693,
000
and
change.
C
So
when
you
flip
back
really
quickly
on
the
screen,
lock,
I'll
kind
of
do
it
going
back
and
forth
between
last
year
and
this
year,
lots
of
things
change
in
the
Livingston
County
C
calculations
like
every
District.
A
lot
of
these
factors
change,
but
the
net
general
fund
seek
number
at
the
bottom
of
the
page.
What
they
actually
walk
away
with
in
state
seek
funding
is,
at
this
point
estimated
to
be
basically
exactly
the
same
because
of
the
hold
harmless
funding
and
like
without
the
whole,
harmless
funding.
It
would
actually
be
less.
C
So
that
is
a
lot
to
throw
at
you
to
really
make
the
key
point
that
will
lead
directly
kind
of
segue
into
the
next
part
of
the
presentation
about
the
local
school
board.
C
C
Any
mandate
tied
to
a
cost
could
have
the
same
reason
that
we
would
advocate
for
a
not
not
to
have
an
unfunded
mandate
because
of
the
way
that
the
Sikh
formula
works,
so
I'll
keep
going
and
have
time
for
questions
at
the
end,
as
I
said,
that
is
a
kind
of
a
perfect
segue
into
the
local
board.
Employee
raises
part
of
the
presentation
because
of
the
budget
provision
that
was
there
increased
funding
on
several
of
these
things,
kindergarten
transportation
and
seek
the
base
seek.
C
As
you
all
know,
there
was
a
provision
that
the
general
assembly
encouraged
local
districts
local
school
boards
to
adopt
employee
raises
kind
of
at
the
local
level
that
drewa.
As
you
all
know,
there
was
a
lot
of
increased,
more
focused
attention
on
that
exact
issue
this
year
than
we
normally
see
a
lot
of
people,
a
lot
of
school
district
officials.
A
lot
of
legislators,
employee
groups,
a
lot
of
media
lots
of
people
were
asking
okay,
so
the
closer
we
got
to
July
1
and
the
new
school
year,
the
new
fiscal
year.
C
What
happened
did
School
boards
give
raises?
What
did
that
look
like?
There
is
not
any
specific,
regular
created
report.
That
only
looks
at
that
one
issue:
all
of
this
is
public
information.
All
the
salary
schedules
are
public,
but
there
was
no
one
that
creates
on
a
regular
basis
every
year,
just
something
that
says:
here's
the
raises
that
didn't
happen
District
by
District
this
year,
and
that's
the
only
thing
on
the
sheet
of
paper,
and
that
was
the
one
question.
People
were
really
wanting
to
focus
on.
C
So
in
mid-july,
ksba
conducted
a
survey
of
all
171
districts,
requesting
information
really
specific
to
just
that.
One
question
to
compile
that
in
one
spot,
many
groups
and
my
friend
Nick
will
speak
to
some
of
this
later
and
answer
more
questions
in
detail.
Many
of
the
other
education
groups
helped
us
do
that
to
spread
the
word
to
make
sure
that
we
got
responses.
C
We
hate
surveying
District
leaders
because
they
are
busy
all
day
every
day,
doing
a
million
things,
so
we
try
not
to
bother
them
a
lot
with
surveys
for
things
and
when
we
do,
we
really
work
to
get
everyone
to
respond
kind
of
in
a
timely
way.
So
my
Thanks
goes
to
casbo
and
the
department
of
Ed
and
many
others
for
spreading
the
word
on
that
all
districts
submitted
a
response
to
that
survey.
C
We
also
shared
some
of
that
kind
of
a
summary
of
some
of
that
in
charts
publicly
via
our
own
social
media,
I
want
to
say
by
Statute
each
local
school
board.
Each
locally
elected
Board
of
Education
adopts
an
annual
salary
schedule
for
all
of
its
employees,
and
there
are
some
parameters
on
how
that
works
in
State
Statute.
C
You
can
see
some
of
the
statutes
noted
there
where
that
is
set
out
and
required,
and
what
some
of
those
parameters
are,
and
so,
every
school
year
at
the
local
level,
every
District
adopts
salary
schedules
like
this,
which
in
a
given
Year
may
or
may
not
be
increased
in
some
way
with
some
across
the
board
raise.
But
the
the
salary
schedule
is
something
that
happens
annually.
C
Also,
you
can
see
there
by
a
separate
statute.
It
also
reflects
in
law
that
every
school
board
has
the
authority
to
create
the
state
statute,
calls
it
Fringe
benefit
program
of
sort
of
other
optional
kind
of
employment
benefits
just
like
with
most
other
employers,
that's
set
out
in
statute,
so
the
survey
asked
these
are
a
couple
of
the
questions
that
were
on
it.
C
We
found
out
really
quickly
that
lots
of
people
talk
about
this
issue
using
different
terminology.
So
a
lot
of
folks
don't
a
lot
of
people
that
are
not
in
education
or
in
school
districts.
Don't
understand
a
lot
about
what
we
we
mean
when
we
say
step
increases
a
lot
of
folks,
don't
really
understand
what
we
talk
about
when
we
say
salary
schedule
and
I'll
pull
up
an
example
of
one
in
a
moment.
C
So
a
lot
of
folks
would
say
well,
my
district
gave
a
cola
increase,
but
is
that
is
that
what
you're
asking
about,
when
you
say,
did
they
give
a
raise?
And
so
this
I
wanted
everybody
to
be
clear.
As
we
talk
about
the
survey
results,
this
was
the
question
asked
and
why
we
ask
it
that
way.
So
to
that
question,
162
out
of
171
districts
answered
yes
to
that
question
of
the
nine
who
answered
no
five
of
those
answered.
C
Yes
to
this
question
for
the
prior
school
year,
a
total
of
125
answered
yes
to
this
question
for
the
prior
school
year,
so,
in
other
words,
there's
kind
of
a
lot
there.
A
majority
of
school
boards
gave
some
form
of
a
cross-the-board
increase
now
two
years
ago
in
the
prior
school
year,
but
more
of
them
did
so
for
this
year.
Many
reasons
why
one
of
the
many
reasons
that
kind
of
can
explain
that
is
kind
of
what
the
budget
approach
was
increased
funding.
That
was
discretionary.
That
could
be
used
for
that.
C
So,
of
course,
most
districts
gave
a
raise,
as
you
can
see,
162
out
of
171
this
year
when
we
started
trying
to
dig
down
into
okay.
How
much
was
it?
How?
What
did
that
look
like?
Did
you
give
a
one
percent
across
the
border
or
two
percent?
We
answered
that.
We
asked
the
next
question
if
your
board
approved
an
increase
for
this
school
year,
that
was
more
complex
in
some
way,
such
as
classified
staff
receiving
a
different
amount
than
certified
staff.
Please
explain
it.
C
105
of
the
districts
fell
into
what
we
call
this
other
category,
so
in
other
words,
most
school
boards
gave
some
form
of
increase.
Most
of
them
did
something
that
was
not
just.
Everybody
gets
a
percentage,
that's
the
same
for
everyone.
There
were
just
a
myriad
of
diverse
approaches
that
school
district
school
boards
took
to
targeting
some
employment.
Some
employment
positions
for
even
an
over
and
above
raise
very
often
ones
that
we
are
having
the
most
difficulty
with
recruiting
and
retaining
bus
drivers.
Custodians
and
Food
Service
were
common
categories.
C
C
It's
certified
and
we've
sort
of
done
that
for
many
years
in
a
cycle
some
school
boards,
their
response
was,
we
actually
did
a
full
review
and
we
looked
regionally
to
the
school
boards
in
our
area
at
what
their
salaries
rates
were
for
different
positions,
and
we
almost
went
like
sell
by
sell
and
category
by
category
on
a
salary
schedule
and
various
increases
were
provided
for
various
jobs,
and
so
that
was
difficult
to
capture
and
put
out
in
kind
of
a
color-coded
map,
because
most
people
did
something
that
was
unique
and
some
really
customized
way.
C
C
The
the
various
blue
colors
are
some
of
the
districts
where
it
was
sort
of
what
you
might
expect
of.
We
given
across
the
board
one
percent
two
percent
three
percent
raised
to
everyone
all
of
the
I,
don't
know
what
color
that
is
I,
think
that's
a
form
of
brown
color
I'm,
not
sure
it
looks
different
on
every
computer
screen
that
sort
of
brown
color.
C
C
So
wrapping
up
my
presentation
before
I'll
turn
it
over
to
Nick
for
any
any
extra
commentary
or
questions
I
wanted
to
give
a
more
a
bigger
sample
of
what
some
of
those
other
approaches
were
that
we
saw
so
I've
got
I.
Think
about
eight
of
the
districts
pulled
out
that
are
representative
of
some
of
the
other
responses,
and
you
have
all
of
them
in
your
packet
in
that
category,
that
we
call
kind
of
other.
C
C
Each
of
the
salary
classes
are
compared
to
the
co-op
schedules
and
revised.
What
that
is,
referencing
I
know
many
of
you.
Most
of
you
probably
understand
what
that
is.
There
are
eight
geogra,
mostly
Geographic
cooperatives,
education,
cooperatives
or
the
the
co-ops
stretched
across
Kentucky.
Those
are
just
groups
of
school
districts
that
provide
various
sorts
of
services
to
their
member
districts.
Many
of
you
I
know,
go
to
those
Co-op
board
meetings
and
know
what
I'm
talking
about
one
of
the
many
things
that
they
do.
C
Is
they
kind
of
gather
some
of
this
information
just
locally
and
regionally
and
give
it
back
to
their
boards
when
they
are
looking
at
this,
so
that
the
members
of
that
Geographic
Regional
area
can
easily
compare
what
others
in
that
area
are
doing
to
say?
Are
we
really
behind
all
together
or
in
certain
positions
than
what
all
of
our
folks
in
our
region
are?
That's
what
that
Co-op
schedules
means
another
District
number
two
there.
C
Another
District
said
a
minimum
across
the
board.
Four
percent
was
provided
for
all
certified
and
classified
staff.
Some
individual
cells
were
increased,
based
on
an
analysis
of
the
grec
salary
schedule
in
other
districts.
Greg
is
one
of
those
co-ops
I
was
referencing.
So
there
again,
this
is
a
district
saying
we
did
an
across
the
board
kind
of
a
traditional
percentage
for
everyone.
Then
we
looked
kind
of
job
by
job
and
compared
to
other
districts
paying
for
that
job
that
that
district
is
competing
with
to
recruit
these
folks,
just
a
few
others
there
again.
C
C
Number
five
is
an
interesting
thing,
as
we
talk
more
about
a
better
understanding
of
how
this
works
every
year
locally,
at
the
school
board
level
with
salary
schedules,
this
is
all
salary
schedules,
stepped
increases
maxed
out
at
step
20..
In
other
words,
that's
based
like
at
the
20-year
mark
on
one
individual
person's
career
in
that
District.
So
this
year
the
the
district
said
the
board
made
a
motion
to
add
a
step
increase
at
step
25
with
an
additional
percentage
increase
kind
of
at
that
Mark.
So
what
that's?
C
That's
not
only
illustrating
kind
of
how
detailed
some
of
this
work
can
be
locally
and
what
the
districts
folks
are
looking
at.
The
the
benefit
to
them
would
have
been
retention,
trying
to
keep
folks
working
in
that
District
that
are
nearing
that
getting
closer
to
the
retirement
Point
by
adding
a
little
extra
money
to
those
folks.
There,
like
the
year
25
level
number
six,
some
classified
staff
in
certain
positions
there
received
a
mid-year
salary
increase
after
a
market
analysis
revealed
that
we
were
not
competitive
in
those
areas.
C
So
that's
important
to
remember
too
School
boards
can
do
a
lot
of
this
work
almost
at
any
time
during
a
year.
So
it's
not
only
the
one
annual
kind
of
deadline
for
the
salary
schedule.
Districts
can
and
often
do
and
in
this
case
did
a
mid-year
adjustment
to
some
things.
Seven
all
employees
received
a
three
percent.
Certain
job
classes
received
more
as
we
adjust
certain
schedules
on
a
rotational
schedule.
C
There
again,
that's
reflecting
several
districts
said
this-
that
they
kind
of
every
other
year
have
an
approach
of
this
year's
the
year
we
do
classified
increases
next
year,
it's
certified
and
then
the
final
one
that
I
pulled
out.
The
board
gave
a
two
percent
raise
this
year.
They
said
we
have
provided
a
total
of
a
10
increase
over
the
last
eight
years.
Most
of
those
have
been
one
percent
a
few
years,
two
percent,
so
just
some
points
to
make
on
that
is
again
not
to
reiterate
some
of
the
things
we've
covered
here.
C
High
need
areas
getting
more
of
a
focus.
We
saw
that
in
many
districts,
many
districts
that
you
will
see
those
are
just
examples.
Many
had
something
to
reflect
that
they
looked
at
each
salary
schedule
and
adjusted
like
class
by
class
at
different
year
points
or
even
sell
by
sell
for
various
increases.
C
Part
of
this
is
why
that,
because
this
is
happening
in
every
District
every
year,
that
at
any
point
that
there
is
then
a
Statewide
over
and
above
sort
of
well
this
year
everybody
gets
anyone.
Certain
raise
can
really
cause
a
lot
of
cause.
A
lot
of
changes
at
the
local
level
to
in
some
cases,
maybe
disrupt
an
approach
that
they
have
taken
sometimes
consistently
for
years.
C
This
can
kind
of
when
you,
when
a
school
board
is
looking
at
targeting
specific
jobs
positions
or
like
the
board.
That
said,
we're
going
to
add
a
step
at
step,
25
for
everyone
to
kind
of
retain
people
at
that
point
anytime,
you
do
that
kind
of
a
layered
across
the
board.
C
Consistent
approach
from
a
state
budget
can
really
throw
a
lot
of
that
out
of
whack
and
what
they're
working
on
and
I'm
just
going
to
wrap
up
and
then
turn
it
over
to
Nick
and
especially
for
questions
we
have
discovered
in
the
in
the
survey
we
did
and
in
discussing
this
with
folks,
we
have
discovered
that
a
lot
of
folks
really
don't
understand.
As
I
said.
C
Some
of
what
this
looks
like
and
what
we're
talking
about,
or
some
of
the
terminology
we
use
like
when
we
say
step,
increase
a
lot
of
folks
that
don't
work
in
public
education
have
really
come
back
and
said.
We
don't
exactly
know
what
you're
talking
about.
What
does
that
mean?
So
I
wanted
to
again,
just
like
my
the
seek
calculations
I
pulled
up.
This
is
a
District's
salary
schedule
for
the
current
year.
C
Again,
I
stress
to
everyone.
I
am
absolutely
not
intending
to
convey
to
anyone
here
in
person
or
watching
this
that
every
District
salary
schedule
are.
These
amounts
that
everyone
in
these
jobs
and
every
District
makes
this
amount.
They
are,
in
fact,
there's
probably
no
two
that
are
exactly
the
same.
Some
districts
you'd
pull
up
their
schedule.
These
the
steps
and
ranks
for
classified
folk
or
certified
folks
are
different.
C
Some
pay
more,
some
pay
less,
but
I
did
want
to
create
just
pull
a
real
one,
because
I
also
didn't
want
you
to
think
that
I
just
created
one
that
was
trying
to
drive
you
to
some
conclusion.
That
wasn't
a
real
example.
The
only
thing
I've
changed
on
this.
This
is
just
pulled
a
screenshot
right
from
a
district
website.
C
The
only
thing
I've
added
are
the
two
columns
of
numbers
on
the
far
right
hand,
side
that
is
I
added
that
to
the
spreadsheet,
to
show
the
differences
in
the
amounts
between
the
rows
of
the
spreadsheet,
on
the
first
two
columns
on
the
left,
because
you
can
just
glance
and
see
that
they're
going
that
they're
increasing
in
those
columns
I
wanted
to
see
kind
of
how
much
because
there
again.
That
really
illustrates
what
we
mean
by
step
increases
and
when
we
say
that
a
school
board
can
adjust
even
cells
on
a
chart.
C
When
you
saw
in
the
results
anytime,
they
mentioned
like
we,
we
adjusted
individual
cells,
they're,
meaning
like
cells
on
this
spreadsheet
of
their
salary
schedule.
So
how
it
works.
You
see
at
the
top
rank
one
with
a
doctorate
degree
rank
two
rank.
Three.
Those,
as
you
know,
are
the
different
sort
of
certification
levels
of
our
certified
staff
and
districts
at
the
different
ranks,
most
mostly
we're
talking
about
teachers
and
then
the
far
left
hand
column
is
stands
for
years
of
experience.
Many
districts
will
just
call
that
steps.
C
The
word
they're
on
Mini
it
just
is
the
word
steps
is
what
you'll
see.
What
this
is
reflecting
is
that
every
individual
employee
is
in
one
given
cell
on
this
chart
based
on
what
rank
they
are
and
what
step
or
year
of
experience
they
are,
and
so
there
you
can
see.
The
step
increases
are
the
increase
that
a
given
individual
will
get
if
they
stay
in
that
same
district
when
they
get
another
year
of
experience
and
they
start
the
next
school
year.
C
So
when
we
say
step
increase,
it's
kind
of
like
the
amounts
and
the
columns
I
added
the
difference
in
the
amounts
between
two
years
of
experience
or
rows
on
the
chart
is
what
the
step
increase
is
districts
I
mean
school
boards
totally
own
and
create
their
own
salary
schedules.
So
not
only
are
these
amounts
different
everywhere.
The
the
amount
of
each
step
increase
is
different
everywhere.
It
will
not
always
be
every
District.
C
That's
always
259
dollars
is
the
difference
between
brand
new
and
the
first
year
of
experience,
so
districts
control
that
largely
some
districts
do
it
in
five-year
blocks
instead
of
every
single
year.
There's
a
step
increase,
some
districts
do
it
in
could
have
at
year
five
there's
an
increase.
Then
at
year
10.
earlier,
when
we
we
saw
the
district.
That
said
our
salary
schedule,
maxed
out
at
step.
20.
this
year
our
board
created
a
step
25,
that's
what
they
meant
their
chart.
It
would
not
have
gone
to
30.
C
sort
of
the
step,
increases
just
kind
of
stopped
at
year
20,
but
then
to
keep
people
at
that
point.
The
board
said
well
this
year,
we're
going
to
add
another
step
increase
at
the
year
25.
at
the
bottom.
You
can
see
this
is
the
certified
chart
and
you
can
read
across
the
screen.
There.
Most
districts
have
entirely
separate
salary
schedules
for
not
just
certified
and
classified,
but
all
different
kinds
of
job
positions.
This
particular
district
has
a
separate
schedule
for
therapists
administrators
substitutes,
School
boards.
This
there
is
something
like
this
in
every
District.
C
They
look
at
it
at
least
once
a
year,
but
it
looks
different
in
every
District,
so
you
really
need
to,
and
everyone
needs
to
understand
kind
of
some
of
how
that
works.
To
really
then
look
at
the
results
on
our
salary
survey,
when
we
said,
did
you
do
something
over
and
above
what
we're
talking
about
here
this
year?
C
So
again,
thank
you.
That's
all
I
have
in
the
presentation.
Thank
you
again
for
many
of
the
things
that
we
ask
for
and
advocated
for
in
the
budget
that
were
provided
in
the
budget
of
this
year
and
then
further
increases
in
the
base
amount
next
year.
C
Thank
you
for
letting
us
come
talk
in
more
detail
about
how
some
of
this
works.
Frankly,
thank
you
again
for
this
approach.
In
Prior
years,
in
the
past,
there
have
been
State
budgets
that
have
mandated
various
kinds
of
raises
in
various
ways.
Sometimes
it's
been
a
percentage.
Some
budgets
had
sort
of
just
a
dollar
amount,
like
everyone
shall
get
a
one
thousand
dollar
raise
this
year
in
all
the
districts.
C
I
can
tell
you,
people
that
have
been
working
in
and
around
districts
longer
than
I
have
will
tell
you
that
any
time
that's
happened
in
the
past,
there
have
been
in
many
districts
problems
the
funding
they
got.
That
year
was
not
enough
to
cover
it
or,
like
I,
said
that
caused
a
change
in
what
their
kind
of
ongoing
approach
to
this
was
in
that
year,
also
in
in
any
case,
where
you're
recruiting
regionally
for
staff
and
you're.
C
A
Yeah
Eric
yeah.
My
first
question
for
Nick
is
this:
is
there
anything
that
Eric
Mr
Kennedy
just
stated
that
you
disagree
with
or
need
to
clarify,
modify
or
rehabilitate.
D
No,
no,
no,
what
Eric
said
is
correct.
I
mean
this
budget.
Currently
is
the
most
favorable
I
feel
like
for
education
and
that
I
can
recall
in
the
last
15
years
since
I've
been
in
public
schools.
You
know
the
seek
increases
great,
you
know,
you
know
it
gave
school
districts
the
opportunity
to
do
what
they
needed
to
do
with
salary
schedules
and
to
be
targeted
and
work
toward
retention.
D
You
know
like
Eric
was
saying
you
know
in
a
Central
Kentucky
here
you
know
one
District
increases
their
salary
schedule,
one
percent,
you
know,
and
you
were
trying
to
compete.
Last
year
you
were
only
200
off
and
now
this
other
districts
having
to
do
a
one
percent
rate.
They've
been
a
one
percent,
raise
you're
trying
to
compete
and
you're
like
okay,
no
I
have
to
do
a
one
percent
raise
to
even
be
within
200.
D
So
you
know,
if
you
did
the
mandate,
you
know
they
wouldn't
have
been
able
to
be
able
to
pull
from
other
districts.
You
know
and
right
now
there
are
a
lot
of
districts
across
the
state
across
the
country
they're
having
issues
filling
the
positions,
not
not
just
teaching,
but
you
know
probably
having
more
trouble
finding
classified
employees,
whether
it
be
bus
drivers,
Food,
Service
workers.
You
know-
and
you
know,
some
of
them
are
looking
to
work
for
a
paycheck.
D
You
know
they're,
not
the
benefits
are
not
as
important
to
them
as
that
gross
pay
or
that
net
pay
that
they're
taking
home.
So
you
know
by
leaving
it
up
to
the
district,
to
be
able
to
say:
hey,
okay,
I
know
what
my
county
or
my
district
needs
to
be
able
to
be
competitive
against
the
McDonald's,
the
Walmarts.
You
know
this
is
what
I
need
to
do
so
by
allowing
the
school
local
school
districts
to
make.
The
decision
is,
you
know
huge,
very.
A
E
Thank
you,
Mr
chairman
guys.
Thank
you
very
much
for
being
here.
Eric,
always
good
to
see
you
again
so
I've
got
a
couple
and
I'll
just
be
brief.
E
E
Succinctly
than
I
would
have
yeah
good.
Thank
you.
Secondly,
and
obviously
you
know
the
nature
of
my
district
I
have
one
third
of
accounting
and
that
one-third
of
a
county
I
have
five
different
school
districts,
one
with
a
very
low
property
value
base,
and
one
with
a
very
high
property
value
base
and
there's
always
a
push
from
both
ends
that
seek
is
unfair.
E
C
I
think
thank
you
for
that
question.
I.
Think
consistently.
We
sometimes
ask
them
to
say
it's
a
lot
like
tax
reform.
Seek
reform
is
a
lot
like
tax
reform.
Everyone
says
we
need
to
do
it,
and
then
everybody
has
different
opinions
on
how
exactly
it
should
be
changed.
So
I
think
it
doesn't
the
formula
the
charts
that
we
pulled
up
and
how
it
works.
C
So
in
terms
of
admonitions,
just
the
big
admonition
would
be
anytime
anyone's
looking
at
it
to
then
pull
up
those
sheets
and
run
the
calculations
of
okay.
If
we
made
this
change,
are
we
narrowing
the
winners
and
losers?
Is?
Is
some
odd
thing
happening
like
the
whole
harmless
districts
and
what
happens
to
them?
Are
we
creating
another
sort
of
unique
outlier?
E
Very
well
and
last
one
just
briefly,
as
you
know,
property
tax
values
are
skyrocketing
right
now,
especially
in
some
of
our
just
one-off
counties
outside
of
major
urban
areas,
where
they're
really
jumping
out,
do
we
run
any
risk
or
is
anybody
concerned
that
maybe
some
counties
we've
not
seen
bump
into
the
whole
harmless
category
could
conceivably
do
that
as
these
property
values
go
up
at
these
kinds
of
rates.
C
Definitely
I
think
that's
possible,
like
I
said:
there's
it's,
it
fluctuates
normally.
Who
falls
into
that
category
over
the
years.
There's
always
two
or
three
or
four
I
think
that
at
some
point
during
this
two-year
budget
cycle,
a
lot
of
the
increases
we
didn't
know
about
when,
when
you
were
setting
the
budget
that
may
or
may
not
continue
increasing
in
some
places,
so
I
think
that
at
some
point
during
the
biennium
you
could
see
more
districts
fall
into
the
whole
harmless
situation
where
their
property
values
are
going
up.
A
Senator
nemus,
thank
you
Mr
chairman,
so
I
can
go
online
to
KDE
website
and
get
the
information
for
my
school
boards
on
the
seek
calculations
that
correct
okay
and
then
so,
if
a
county
gets
our
School
Board
gets
lessons
seek
money
than
the
property
tax
will
make
up
that
amount,
regardless
of
a
tax
increase.
Is
that.
D
Yeah
it
as
the
the
more
the
district
gets
in
local
tax,
the
less
I
seek
funding.
They
get
so
it's
offsetting
there.
So
you
know.
Typically,
you
know.
A
school
district
will
take
four
try
to
get
a
four
percent
tax
increase
as
much
as
they
can
and
they
are
justifying
that
by
saying:
okay,
hey,
you
know
we're
going
to
increase
our
local
Revenue
by
say
a
million
dollars
and
then
we're
going
to
decrease
our
seek
by
you
know
eight
hundred
thousand
dollars
so
they're
coming.
You
know
trying
to
offset
that
evenly.
D
C
And
and
just
I
would
add
that
when
you
look
at
that
chart,
you
always
have
to
think
if
everything
stays
the
same,
except
that
one
thing,
maybe
you
can
say:
okay,
this
is
directly
connected,
but
if
the
number
of
their
at-risk
kids
changes,
then
that
could
change
how
much
they
the
funding
they
get
at
the
end,
because
there's
just
so
many
factors
in
it.
So
it's
just
it's
hard
to
say
well,.
D
I
mean
you
would
have
to
look
at
the
all
the
add-ons
to
see
and
like
I
said,
because
they're
going
to
fluctuate
so
to
get
a
true
comparison,
you
would
want
to
look
at
what
their
seek
is
currently
keeping
all
the
same
numbers
the
same
and
only
adjusting
that
tax
for
the
taxes
to
get
that,
because,
like
Eric
said
you
know,
you've
got
the
add-ons
for
the
at
risk
in
the
home,
so
those
all
Impact
that
bottom
line
seek
amount
coming
into
each
district.
So
there
would
be.
A
F
Thank
you
Mr,
chairman
and
Eric.
Thank
you
for
the
excellent
explanation.
I,
don't
know
that
I've
seen
a
breakdown
like
this
before,
and
it
really
does
help
in
in
looking
at
the
add-ons
and
just
just
kind
of
in
general,
with
at-risk
home
and
Hospital
exceptional
child.
Those
categories
are
there,
rules
that
go
along
with
each
one
of
those
groups
on
how
that
money
is
spent.
C
Yes,
and
no
so
there
are
definitely
rules
kind
of
in
the
seek
formula
that
calculate
how
much
that
is,
and
what
it's
tied
to
there
are
some
I
believe
in
the
statute
where
the
at-risk
is
defined.
There
are
some
Provisions
there
speaking
to
what
it
can
be
used
for
for
some
of
them.
I,
don't
I
do
not
believe
there
are
specific
requirements
in
Statute
in
the
seek
formula
that
say
this
exact
money
can
only
be
used
for
this.
C
What
you
sometimes
have
there
are
separate
other
requirements
and
mandates
in
state
and
federal
law
for
some
things
that,
regardless
of
how
much
money
you
would
get
in
that
anyway,
you
just
have
to
provide
certain
services,
so
in
many
of
these,
the
district
ultimately
is
paying
more
partially
just
from
their
General
local
and
state
money
that
they
have
for
some
things
than
they
would
get
just
in
this
one
line
item.
F
And
I'm,
assuming
there
is
a
standard
process
to
determine
these
numbers,
where
it's
all
standardized
throughout
the
state
that
each
School
District
makes
has
the
same
criteria
to
go
by
to
determine
these
numbers.
Oh
yes,
yeah.
G
Thank
you,
Mr,
chairman
Eric.
Thank
you
for
a
really
great
presentation.
You
covered
a
lot
of
material
in
a
really
clear
way,
so
I
I,
just
well
I
love
hearing
what
we
did
right,
that
this,
the
state
legislature
funded
increases
that
have
not
been
funded
in
a
long
time
and
that
we
did
it
in
a
non-prescriptive
way
so
that
you
know
one
size
does
not
fit
all
and
that
the
school
districts
had
the
flexibility
so
sitting
on
the
education
committee.
G
We
hear
presentation
after
presentation
about
how
dire
the
teacher
retention
and
recruitment
issues
are,
and
it's
across
the
state.
It's
not,
and
it's
not
just
teachers
to
your
point.
It's
many
other
categories,
and
so
I
guess.
My
question
is
you
know,
even
though
we
see
that
all
these
school
boards
have
approved
raises
one
of
the
things
that
we
heard
as
recently
as
yesterday?
Is
that
compared
with
other
peer
professions?
Professions,
with
the
same,
you
know
level
of
of
Education
expertise
and
so
forth
that
we're
not
anywhere
near
keeping
pace.
G
C
C
I
think
definitely
if
you
went
back
and
said
so,
you
know
what
did
you
do
this
year
and
we
did
the
survey,
if
you
said
well,
is
that
did
you
want
to
do
more,
but
you
felt
like
you
couldn't
or
there's
other
budget
increases.
Some
lines
of
insurance
are
sort
of
like
property
assessments.
There
are
some
things
that
districts
do
they're
just
skyrocketing
the
cost,
so
I
think
to
answer
your
question.
Most
of
my
members
would
say
we
we
need
to
do
more.
We
would
want
to
do
more.
C
If
we
had
more,
we
would
do
more,
definitely
and
I'm
sure
Nick
would
for
his
speaking
only
for
himself
and
not
necessarily
for
his
borders.
District.
D
Yeah
I
would
Echo
exactly
what
Eric
said.
You
know,
there's
always
room
for
improvement,
I
mean
that's.
You
know.
Kind
of
educational
motto
in
and
of
itself
is
you
know,
we're
out
to
teach
kids
to
continue
to
learn.
You
know
so
therefore,
continue
to
to
do
able
to
do
that.
We
have
to
be
able
to
have
the
funding
to
be
able
to
provide
that
and
that
you
know
teachers.
You
know
they
are
I
mean
you
know
you
look
at
Social
Security,
they
increase
six
percent.
D
H
Thank
you
Mr
chair,
and
thank
you
all
for
your
presentation.
Today.
Last
year
over
the
interim
I
had
the
opportunity
to
be
co-chair
of
the
school
funding
task
force.
We
went
into
a
lot
more
depth
on
all
this
for
any
members
who
were
bored
one
night
look
up
the
meeting
materials
from
last
year's
a
lot
of
information
in
there
couple
of
quick
questions
as
I
recall,
there's
there's
a
vast
range
from
the
average
lowest
paid
District
to
the
average
highest
paid
District.
My
memory
is
correct.
It's
something
like
twenty
thousand
dollars.
Is
that
correct.
C
H
One
more
quick
follow-up:
this
interim.
We
have
a
task
first
on
the
Bourbon
Barrel
on
the
Bourbon
Barrel
tax
and
for
the
counties
that
have
a
large
assessment.
Could
you
could
you
elaborate
a
little
bit
if
that
taxes
eliminate
how
that
would
impact
the
seek
formula
for
those
counties.
C
Yes,
thank
you
for
that
question,
sir,
and
I
believe
I
believe
that
I
am
presenting
at
The
Bourbon
Barrel
taxation
task
force
on
Friday,
really
drilling
down
on
exactly
that
again
with
the
same
C
sheets,
brought
up
as
examples
really
quickly,
but
I'm,
probably
four
minutes
into
the
five
minutes
that
we're
running
on.
So
on
the
on
your
page
in
front
of
you,
one
of
the
seat
Sheets.
C
If
the
top
left
corner
of
the
total
assessed
value
in
a
district
of
taxable
property
in
some
of
the
districts,
especially
they
just
happen
to
have
a
lot
of
the
presence
of
bourbon
Aging
in
warehouses,
depending
on
what
you
did.
If
that
totally
was
repealed
and
entirely
all
at
once.
Let's
say,
then
that
number
would
decrease.
C
So
then
the
total
assessment
showing
up
on
the
Middle,
where
it's
the
less
30
Cent
local
effort
that
would
increase
to
some
extent
if
everything
else
stayed
the
same
in
such
a
way
that
the
seek
formula
might
give
more
State
funding
to
that
District
that
year,
because
it's
like
now
they're
like
more
they're
property,
poorer.
Now,
however,
what
would
happen
is
no
board
is
levying
30
cents.
A
A
All
right,
thank
you.
Both
very
much
I
appreciate
it.
I
thank
the
members,
did
also
and
throw
you
out
and
get
to
the
next
ones,
but
I
do
appreciate
it.
Thank
you
very
much.
Next
up
we
have
tax
modernization,
issues,
I,
believe
Charles.
All
executive
director,
Kentucky
chamber,
Center
for
policy
and
research
is
with
us
in
person
today
and
I
believe
we
should
have
on
Catherine
log
head
senior
policy
analyst
with
the
tax
Foundation.
Hopefully,
that
link
is
good,
good
and
Charles
and
Catherine.
A
A
I
Well,
thank
you.
Mr
chairman
members
of
this
committee
appreciate
the
opportunity
to
come
talk
with
you
all
about
what
is
a
very
important
issue
to
Kentucky's
economic
future,
which
is,
of
course,
tax.
Modernization
I'm
going
to
try
to
move
relatively
quickly
today
hit
on
a
few
different
points,
and
then
I
want
to
turn
things
over
to
our
partners
at
the
tax
Foundation,
which
can
give
you
all
a
whole
lot
of
really
important
information,
particularly
when
it
comes
to
what's
going
on
in
the
surrounding
50
states.
I
The
impact
of
the
2018-2019
reforms
talk
a
little
bit
about
House
Bill
8,
which
was
passed
in
this
previous
legislative
session
and
then
give
a
quick
highlights
of
some
of
the
business
community's
top
recommendations
for
future
reforms
to
consider
in
upcoming
legislative
sessions.
I
want
to
spend
a
little
bit
of
time,
though.
Talking
about
the
2018-2019
reforms.
I
A
lot
has
changed
in
the
world
ever
since
those
reforms
took
place
and,
frankly,
I.
Don't
think
that
these
reforms
receive
the
attention
that
they
deserve.
These
were
very
very
important
reforms
that
took
place,
and
we
are
now
moving
into
a
time
in
Kentucky's
economy,
where
I
think
we
will
be
able
to
start
to
discern
the
actual
impact
of
a
lot
of
these
reforms.
Some
of
the
provisions
within
those
legislative
packages
really
did
not
even
go
into
effect
until
very
very
recently,
and
that's
something
we
always
have
to
keep
in
mind
anytime.
I
We
are
making
changes
to
the
state's
tax
code.
The
impacts
of
those
will
not
be
perceivable
until
very,
very
far
out
in
the
future,
but
some
of
the
key
things
that
those
two
those
particular
reforms
did
were
things
such
as
a
limited,
eliminating
Kentucky's
income
tax
brackets
and
reducing
our
corporate
and
income
tax
rates
down
from
six
percent
to
five
percent.
So
we
attituded
a
flat
tax.
This
is
again
something
that
kind
of
put
Kentucky
at
the
head
of
a
movement
throughout
the
state
transitioning
from
graduated
tax
systems
towards
flat
income
tax
systems.
I
We
also
made
some
key
adjustments
to
how
we
determine
taxable
income
for
businesses.
One
of
the
most
important
changes
that
we
adopted
back
in
2018
is
that
we
transitioned
from
an
apportionment
formula
based
on
three
different
factors:
things
such
as
payroll
property
and
sales
and
then
transition
that
to
a
single
Factor,
single
Factor
based
strictly
on
sales.
I
That's
a
very,
very
important
transition
that
we
adopted
back
in
2018
that
brought
us
into
alignment
with
about
29
to
30
other
states,
and
this
is
also
one
of
those
things
that
I
think
we
are
already
starting
to
see
the
impact
of.
Ultimately,
when
you
calculate
taxable
income
based
primarily
on
sales
into
a
state,
that's
going
to
encourage
things
like
investments
in
property,
investment
and
payrolls.
That's
exactly
some
of
the
things
that
we
are
seeing
happening
throughout
the
state
right
now.
I
A
host
of
other
changes
were
made
to
those
reforms,
but
again
I
think
over
the
next
several
years.
We're
going
to
start
to
see
the
the
real
impacts
of
what
those
reforms
have
brought
and
those
are
going
to
be
really
positive.
Changes
for
Kentucky's
economy,
House,
Bill
8,
is
going
to
be
another
type
of
Bill
like
that
where,
as
soon
as
you
flip
the
switch
which
we've
essentially
done
on
House
Bill
8
you're
not
going
to
see
immediate
change.
I
We
are
directly
south
of
the
state
of
Indiana,
which
has
one
of
the
lowest
individual
income
tax
rates
in
the
nation.
On
this
map
it's
3.23
come
January
of
2023
it'll
be
2.99
and
directly
to
our
South,
as
we
are
all
well
aware,
is
a
state
with
absolutely
no
individual
income
tax
that
puts
us
in
a
really
unique
situation
and
when
it
comes
to
competing
against
those
types
of
States
again
for
workers
for
populations
and
for
job
opportunities
as
something
Catherine
at
the
tax.
I
Foundation
I'll
talk
about
here
in
a
minute
the
landscape
of
State
taxation,
particularly
when
it
comes
to
individual
income,
taxes
is
changing
rapidly
so
rapidly.
In
fact
that
when
I
first
put
this
map
together,
it's
already
out
of
date,
a
state
like
Idaho,
for
example,
has
dropped
its
rate
down
from
6.5
to
6
percent.
Arkansas
has
changed
it
from
5.9
to
4.9.
South
Carolina
is
dropping
it
and
Catherine
will
tell
you
about
a
whole
lot
of
other
states
that
are
taking
similar
courses
of
action
as
we
speak,
or
have
already
done.
So.
I
This
state
has
struggled
with
population
growth
over
the
past
several
decades,
and
you
can
see
on
this
chart
here
kind
of
like
my
friend,
Eric
I'm,
not
perfect
at
telling
colors
here
you
know,
but
the
US
is
that
red
line
Kentucky
is
that
blue
line
Tennessee
is
that
yellow
line,
and
in
general,
with
the
exception
of
1980,
the
1980
census.
Kentucky
has
generally
lagged
behind
the
United
States
when
it
comes
to
population
growth.
I
But
we
have
been
essentially
dwarfed
by
what's
happening
in
Tennessee
State
like
Tennessee,
has
essentially
more
than
doubled
its
population
from
1950
to
2020..
Kentucky
has
not
quite
kept
that
same
pace,
and
that's
that
should
be
a
concern
to
us
bringing
in
more
residents
into
the
state
brings
with
that
more
opportunity,
more
entrance
into
our
labor
market
in
a
new,
a
number
of
other
benefits.
I
So
it
certainly
sounds
something
that
is
worth
our
attention
and
something
that's
worth
focusing
on
as
a
state
as
we
think
about
how
we
might
go
about
attracting
more
population
to
a
state
like
Kentucky.
One
of
the
things
we
need
to
think
about
is
how
competition
among
states
for
new
residents
has
intensified
in
recent
decades,
largely
due
to
the
fact
that
domestic
migration
rates
have
decreased,
and
so
at
this
map,
or
this
chart
here
looks
at
is
just
migration
Trends.
So
this
is
domestic
migration.
I
I
It's
harder
to
get
individuals
to
relocate,
there's
a
whole
variety
of
different
reasons
for
that,
but
at
the
end
of
the
day,
what
I
think
a
state
like
Kentucky
needs
to
take
away
from
it
is
that,
if
you're
trying
to
attract
from
another
state,
it's
a
little
bit
more
difficult
to
do
that
people
just
aren't
quite
as
apt
to
move
like
they
used
to.
With
that
in
mind,
there
are
some
states
that
are
faring
much
much
better
than
other
states
States.
I
So
if
you
take
a
look
at
this
chart
here,
you
can
see
the
top
10
inbound
States
for
net
domestic
migration
between
April,
2020
and
July
of
2021,
and
then
you
can
see
those
bottom
10
states
for
top
outbound
net
domestic
migration,
and
you
have
some
states
that
are
doing
better
some
states
that
are
doing
not
quite
as
well
well.
Why
is
that?
What
are
some
of
the
things
that
sort
of
explain
why
some
states
are
attracting
more
population?
Why
some
states
are
losing
population?
I
Ultimately,
there's
going
to
be
a
whole
range
of
different
reasons.
Anybody
that
tells
you
there
is
one
thing
that
can
explain
why
those
states
are
all
faring
so
much
better
I
think
that's
going
to
be
misleading,
there's
going
to
be
a
variety
of
different
things
that
shape
why
individuals
choose
to
live
where
they
live,
think
about
things
such
as
housing
costs,
family
relationships,
friends,
job
opportunities,
amenities,
natural
spaces,
changes
of
Lifestyle
retirement.
What
maybe,
like
the
weather
better
a
whole
range
of
different
factors
are
going
to
go
into
and
play.
I
However,
taxes
ultimately
do
play
into
this.
At
the
same
time,
one
of
the
things
that
struck
me
during
a
lot
of
the
the
general
discourse
around
house,
Bel,
eight
as
it
was
being
debated,
was
you
heard
a
few
comments
here
and
there
that
there's
no
evidence
that
taxes
have
any
impact
on
Geographic
Mobility,
that
they
don't
impact
an
individual's
decision
to
relocate
to
a
different
place
or
to
move
to
a
different
state.
I
I
think
it's
fine
to
disagree
with
research,
but
to
pretend
like
it
doesn't
exist,
is
a
whole
other
thing.
There
is
a
growing
body
of
research
that
demonstrates
a
connection
between
State
Taxation
and
Taxation
in
general
and
Geographic
mobility
and
I
offer
up
here
just
a
quick
example
of
a
paper
that
came
out
in
Spring
of
2020,
the
Journal
of
economic
perspectives.
That
folks
can
look
up
and
read
about
it.
I
I
So
again,
if
we
go
back
to
that
chart
that
we're
looking
at
a
few
minutes
ago,
there
are
a
few
threads
that
I
think
we
can
pull
out
that
suggest
to
us
the
extent
to
which
taxes
in
general
are
having
an
impact
on
individuals,
decisions
to
relocate,
even
in
this
hyper
competitive
market
for
bringing
in
more
people
into
their
states.
If
you
look
at
those
top
10
inbound
states
that
we
have
highlighted
I
think
that's
orange.
The
average
individual
income
tax
rate
in
those
top
inbound
States
is
about
3.8
percent.
I
Four
of
those
states
in
the
top
ten
do
not
have
an
individual
income
tax
at
all
and
then
average
individual
income
tax
in
the
top
10
outbound
States.
That's
going
to
be
closer
to
eight
percent.
So
again,
I
want
to
emphasize
that's
not
going
to
be
the
sole
reason
as
to
why
those
dates
are
are
seeing
those
types
of
migration
changes,
but
it
certainly
is
having
an
impact
to
at
least
some
extent
and
again,
I
think
that's
something
that's
firmly
backed
up
by
academic
research.
I
So,
with
that
in
mind,
I
want
to
just
talk
a
little
bit
about
some
of
the
tax
issues
that
we're
thinking
about
and
then
I'm
going
to
turn
things
over
to
Catherine,
to
talk
a
little
more
detail
about
what
the
tax
foundation
and
give
their
perspective
on
these
things.
One
is
we
want
to
make
sure
that
we
follow
through
on
House
Bill
eight
house
below
it's
a
long
game
that
bill
is
going
to
be
moving
through
our
system
for
years
and
years
and
years
really
you're,
probably
looking
at.
I
If
everything
goes
right,
we'll
still
be
talking
about
that
bill
for
a
full
decade
and
still
implementing
that
bill
for
a
full
decade.
More
than
likely
it's
going
to
take
a
little
bit
longer
than
that,
one
of
the
things
we
want
to
encourage
legislators
to
do
is
to
follow
through
on
that
on
that
bill.
This
initial
rate
reduction
that
just
took
place
happened
automatically.
Future
rate
reductions
will
of
course
require
action
by
the
general
assembly.
I
One
small
thing
that
I
think
we
could
do
to
kind
of
help
with
implementing
House
Bill
8
is
built
in
a
little
more
transparency
around
it.
To
give
you
guys
an
example
of
that,
a
key
factor
in
House
Bill
8
is
the
health
of
the
budget
Reserve
trust
fund.
That
is
something
that
this
body
has
worked
diligently
to
stand
up
and
to
build
a
strong
budget,
Reserve
trust
fund,
and
very
recently
we
found
out
why
that
that
budget
Reserve
trust
fund
is
so
important.
I
I
could
pull
in
my
phone
right
now
and
check
my
own
personal
savings.
Account
won't
do
that
kind
of
depressing
for
everybody
in
this
room,
but
the
ease
with
which
I
can
do
that.
I
think
would
be
a
thing
that
we
should
be
able
to
do
for
a
budget
Reserve
trust
fund.
It's
not
an
easy
number.
It's
always
fine,
but
I.
I
Think
having
that
data,
because
it's
a
key
data
point
to
house
the
late
that
that
could
be
a
useful
thing
and,
frankly,
I
think
it'd
be
important
for
taxpayers
throughout
the
state
to
just
know.
What's
in
our
savings
account
other
things,
though,
that
I
think
we
should
be
thinking
about
when
it
comes
to
continuing
reforms
to
Kentucky's
tax
code
would
be
things
such
as
improving
cost
recovery.
When
business
make
investments
in
this
state,
they
generally
are
not
allowed
to
deduct
those
expenses
immediately
in
the
year
in
which
they
incurred
those
costs.
I
Instead,
they
depreciate
over
time,
and
they
deduct
a
little
bit
here
and
there
some
states
are
starting
to
move
in
the
direction
of
allowing
businesses
to
fully
recoup
those
costs
the
year
in
which
those
costs
actually
occur.
That's
a
very,
very
strong
thing
for
encouraging
investment.
We've
had
an
outdated,
limited
liability
entity
tax
on
the
bill
for
years.
Representative
Hale
is
here,
has
filed
legislation
to
to
deal
particularly
with
that
outdated
tax.
That's
one
of
those
things
that
makes
us
an
outlier.
I
It
does
not
bring
in
a
tremendous
this
amount
of
Revenue
and
it
adds
unnecessary
complexity.
Repealing
that
I
think
would
be
a
positive
step.
We
could
talk
about
changes
to
the
inventory
tax.
I
know,
there's
ongoing
conversations
about
that.
That
inventory
tax
is
another
one
of
those
things
that
makes
Kentucky
an
outlier,
but
in
particular
something
that
I
think
makes
Kentucky
an
outlier
is
the
system
of
local
taxing
that
we
do
have
in
this
state.
We
have
a
local
tax
system
that
relies
primarily
on
occupational
licensing
taxes.
I
We
call
these
things:
occupational
licensing
taxes,
their
income
taxes.
At
the
end
of
the
day,
these
are
taxes
on
labor,
their
taxes
on
payroll
and
their
business,
their
taxes
on
business
at
profits.
We
always
talk
about
this
goal
of
getting
to
the
point
where
we
can
phase
out
Kentucky's
individual
income
tax.
Once
we
have
accomplished
that
goal,
we
will
still
be
an
income
tax
state.
That's
something
very,
very
important
to
keep
in
mind
and
that's
because
we're
levying
these
taxes
at
the
local
level,
a
very
I-
think
beneficial
Next
Step.
I
This
state
could
take
when
it
comes
to
broadly
reforming
our
tax
climate
would
be
to
tackle
local
Taxation
and
to
create
a
system
where
we
could
allow
local
taxing
jurisdictions
to
fake,
to
phase
out
occupational
licensing
taxes
through
the
implementation,
for
example,
of
a
local
sales
tax.
That
is
a
very
worthwhile
thing
to
consider
doing
and
I
would
from
the
business
community's
perspective.
That's
a
very,
very
important.
Next
Step
I
want
to
hand
things
over
it
now
to
Catherine
from
the
tax
Foundation
very
quickly.
I
just
want
to
note.
I
In
2021
the
chamber
entered
into
a
partnership
with
the
tax
Foundation.
We
actually
brought
them
here.
They
met
with
several
legislators,
including
folks
in
this
room,
to
talk
about
Kentucky's
tax
climate,
how
it
compares
to
the
nation
as
a
whole.
They
also
produced
a
very
informative
report.
You
can
find
on
the
chambers
website.
You
can
find
it
on
the
tax
foundation's
website
that
really
takes
a
deep
dive
into
how
our
tax
climate
compares
to
other
states,
and
so
Catherine
I'm
sure
we'll
mention
more
of
that.
I
A
J
Great,
thank
you
well,
thank
you
so
much
for
the
opportunity
to
testify
remotely.
Today,
it's
great
to
be
with
you
all.
My
name
is
Catherine
lawhead
I
am
a
senior
policy
Analyst
at
the
tax
Foundation.
We
are
a
non-profit,
non-partisan
tax
policy,
research
organization
and
we
are
based
in
Washington
DC.
J
So,
as
many
of
you
are
aware,
the
past
two
years
have
brought
a
wave
of
tax
reform
across
the
country,
and
this
is
perhaps
the
biggest
wave
of
state
income
tax
reductions,
we've
ever
seen
in
2021
17
States,
either
enacted
or
implemented
individual
and
or
corporate
individual
corporate
income
tax
rate
reductions,
and
so
far
this
year,
we've
seen
13
states
do
that,
so
the
grand
total
is
24.
Different
states
have
enacted
income
tax
cuts
since
2021,
and
one
key
reason
for
that
is
that
States
state
revenues
held
up
much
better
than
expected
throughout
the
pandemic.
J
Most
states
have
large
budget
surpluses
and
are
expecting
continued
Revenue
growth
for
years
to
come,
and
so
this
is
something
they
are
working
on,
trying
to
return
some
of
the
excess
Revenue
in
a
way
that
also
makes
their
tax
codes
more
structurally
sound
and
Kentucky
is
one
of
those
States
and
I
do
want
to
commend
you
for
that.
Many
states
are
in
part
pursuing
these
reforms
kind
of,
like
Charles,
mentioned,
to
try
to
stand
out
as
a
place
to
attract
people
from
other
states.
J
We
are
really
seeing
a
lot
of
people
leaving
High
tax
and
high
cost
of
living
states
in
search
of
more
affordable
destinations
elsewhere
and
especially
with
the
rise
in
remote
work.
Flexibility.
A
lot
of
people
have
the
opportunity
to
live
in
a
state
that
is
different
from
the
state.
Their
employer
is
in.
J
Another
thing
we
have
seen
is
a
trend
toward
flat
tax
structures
and
away
from
graduated
rate
structures,
and
so,
as
Charles
mentioned,
Kentucky
is
the
most
recent
state
to
have
converted
from
a
graduated
rate
income
tax
to
a
flat
rate
income
tax
Kentucky
did
so
in
2019.
But
since
then,
five
additional
states
have
enacted
legislation
to
move
to
a
flat
tax
structure,
and
so
those
will
be
implemented
between
2023
and
2026,
and
so
by
the
end
of
2026,
we
will
have
at
least
14
States,
potentially
more.
J
There
are
others
looking
at
this,
but
that
have
flat
tax
structures,
in
addition
to
the
nine
states
that
already
don't
tax,
individual
wage
or
salary
income
at
all.
So
you
can
really
see
how
the
landscape
is
growing,
more
competitive
and
the
economic
literature
really
does
support,
moving
more
toward
flat
tax
structures,
given
the
harmful
effects
of
graduated
race
structures,
they've
been
shown
to
have
a
negative
effect
on
wage
growth
and
on
job
growth
on
upward
Mobility.
J
Meanwhile,
the
states
that
have
lower
and
flatter
income
taxes
have
seen
above
average,
net
inbound
migration
and
they've
also
seen
above
average
GDP
GDP
growth
growth
over
time,
and
so
this
is
something
that
is
really
benefiting.
The
states
that
have
adopted
it
so
I
want
to
talk
briefly
about
this
report
that
we
have
published
with
the
Kentucky
chamber.
J
We
released
this
report
in
November
2021
and
it
has
a
menu
of
tax
reform
options
for
Kentucky
lawmakers
to
consider
when,
in
the
course
of
writing
this
report
and
doing
the
research
for
this
report,
we
spoke
to
many
of
you
in
the
room,
many
legislators
and
people
from
around
the
state
different
businesses,
individual
taxpayers,
as
well.
Some
CPAs
and
tax
attorneys
to
hear
more
about
their
experience
with
Kentucky's
tax
code
and
get
a
better
sense
of
what
they
think.
J
J
There's
a
long
report
on
the
website
that
I
hope
you'll
take
a
look
at,
but
I
want
to
highlight
some
key
recommendations
today,
so
the
first
being
that
Kentucky
could
really
benefit
from
moving
away
from
the
limited
liability
entity
tax
and
could
also
benefit
from
improving
the
tax
treatment
of
business
investment
expenses
in
machinery
and
equipment.
Also,
the
local
tax
structure
has
a
lot
of
problem
areas
and
it
could
really
benefit
the
state
to
move
away
from
local
occupational
license
and
net
profit
taxes
and
potentially
toward
a
local
option
sales
tax.
J
Then
there
still
continues
to
be
the
tax
on
business
inventory.
So
I'll
talk
a
bit
about
the
inventory
tax
and
the
inventory
tax
credit
and
then
finally,
why
it
would
be
a
good
idea
to
reduce
Reliance
on
TPP
taxes.
More
broadly
so,
starting
with
a
limited
liability
entity,
tax
or
llett,
this
is
a
grocery
seats-based
minimum
tax,
that's
imposed
on
every
C
corporation
and
pass-through
business
entity
that
does
business
in
Kentucky,
so
that
includes
s
corporations,
llc's
limited
Partnerships
and
limited
liability.
Partnerships.
J
So
the
way
the
tax
is
calculated
requires
using
several
different
formulas
to
figure
out
how
much
you
owe,
and
it
would
be
better
to
streamline
the
system
and
try
to
move
away
from
this
tax
altogether.
Now
there
has
been
income
and
sales
tax
growth,
so
the
state
does
have
some
flexibility
there
in
terms
of
Revenue
to
repeal
this
tax,
but
if
policy
makers
decide
that
they
want
to
recoup
the
revenue
in
different
ways
again,
the
income
and
sales
taxes
are
more
economically
efficient
by
comparison.
J
J
Although
the
100
bonus
depreciation
provision
is
going
to
begin
phasing
out
starting
next
year,
so
that
is
something
to
keep
in
mind
there.
But
when
it
comes
to
Section
179,
all
states
conform
to
at
least
some
part
of
that
deduction
and
39
States
conform
to
the
one
million
dollar
Federal
allowance,
which
is
adjusted
for
inflation
each
year.
But
Kentucky
is
one
of
the
states
that
has
a
much
smaller
allowance
of
only
one
hundred
thousand
dollars.
So
that's
about
a
tenth
of
what
can
be
claimed
at
the
federal
level.
J
Now
Kentucky
did
make
a
very
good
decision
in
2020
to
decouple
from
the
limitation,
so
that
means
more.
Businesses
can
claim
this
100
000
deduction
at
the
state
level
than
can
at
the
federal
level,
but
it's
still
very
limited
and
most
businesses
wait
make
way
more
investments
in
machinery
and
equipment
in
any
given
year,
and
so
this
is
something
that
should
continue
to
be
looked
at
as
a
deduction
that
is
worth
increasing
and
then,
when
it
comes
to
section
168
K.
J
This
is
something
that
is
providing
full
expensing
for
C
corporations
and
Kentucky
does
not
conform
to
this
provision
at
all.
So
there
are
currently
18
states
that
allow
full
expensing
under
Section
168k,
and
there
are
two
others
that
have
their
own
permanent
bonus
appreciation
provision
of
their
own,
even
though
it's
not
quite
up
to
100
percent.
So
we're
recommending
that
at
Kentucky
ideally
conformed
to
168k.
J
So
even
if
Kentucky
conforms
when
it's
already
80
bonus,
that
would
still
be
a
lot
better
than
the
current
situation
and
even
having
a
few
years
worth
of
allowing
this
full
expensing
would
really
jump
start
Kentucky's
economy
in
a
way.
That
would
be
very
beneficial.
Ideally,
we
hope
that
the
federal
government
that
Congress
decides
to
extend
this
bonus
depreciation,
but
nothing
can
be
guaranteed
on
that
front.
So
we
expect
some
states
will
act
on
their
own
next.
My
third
recommendation
is
for
Kentucky
to
reduce
Reliance
on
and
ultimately
eliminate
its
local
income.
J
Taxes
on
called
the
occupational
license,
taxes
and
the
net
profits
taxes
so
applying
to
individual
and
corporate
income.
Currently
Kentucky
is
one
of
only
15
states
that
tax
either
business
or
personal
income
at
the
municipal
level,
in
only
eight
States,
including
Kentucky
tax
both.
J
Tax
rate
is
three
percent,
so
when
that
three
percent
rate
is
applied
on
top
of
the
five
percent
State
corporate
rate,
the
combined
rate
in
Frankfurt
is
eight
percent,
which
is
one
of
the
highest
corporate
rates
in
the
country.
Rivaling,
the
rates
in
Washington
to
see
Maryland
and
Virginia
and
the
other
higher
tax
states.
You
see
there,
so
it
would
really
behoove
the
state
to
try
to
look
at
ways
to
move
away
from
these
taxes.
J
By
comparison,
the
other
local
Revenue
sources
that
most
States
offer,
like
local
property
and
sales
taxes,
are
a
much
more,
a
structurally
sound
form
of
Revenue,
they're,
less
economically
harmful
and
they're,
also
much
less
or
much
more
simpler
and
easier
to
administer
and
comply
with
compared
to
income
taxes,
which
are
a
very
taxpayer
active
type
of
tax
where
you
have
to
calculate
and
file
based
on
the
correct
amount.
J
With
a
lot
of
complexity
there
so
because
local
income
taxes
generate
about
26
percent
of
Kentucky's
local
Revenue,
replacing
this
Revenue
will
be
important
and
Kentucky
does
have
a
couple
different
options
for
that.
One
option
which
the
house
passed
last
year
is
to
amend
the
Constitution
to
allow
a
local
option
sales
tax,
with
the
important
caveat
that
the
local
sales
tax
base
match
the
state
tax
base
to
avoid
unduly
burdening
people
who
have
to
collect
and
remit
this
tax
and
businesses
that
have
to
collect
agreement
this
tax.
J
But
we
would
highly
recommend
that
before
The
Constitution
is
amended
to
allow
any
additional
local
taxes,
it
would
really
be
wise
for
the
legislature
to
come
to
some
sort
of
agreement
for
how
to
ensure
revenue
from
a
sales
tax
replaces
the
revenue
that
is
currently
being
generated
from
these
local
income
taxes
instead
of
being
levied
in
addition
to
the
already
existing
income
taxes,
because
we
really
want
to
avoid
a
situation
where
local
sales
taxes
are
levied.
In
addition
to
these
taxes,
creating
even
more
compliance
burdens
and
even
more
tax
burdens.
J
So,
ideally,
the
legislature
could
make
any
localities
adoption
of
a
local
sales
tax
contingent
upon
the
phase
out
or
repeal
of
any
local
income
taxes
they
may
have,
and
given,
though,
that
it
is
difficult
to
predict
exactly
how
much
local
Revenue
could
be
generated
from
a
sales
tax
in
any
given
municipality
in
any
given
year.
Some
amount
of
a
transition
period
may
be
desirable,
where
any
sales
tax
revenue
that
is
generated
is
used
to
directly
reduce
income
tax
rates
by
a
commensurate
amount.
J
And
then
my
fourth
recommendation
relates
to
Kentucky's,
tangible
personal
property
tax
on
business
inventory
and
the
associated
income
tax
credit
to
offset
inventory
taxes
paid.
Currently
Kentucky
is
one
of
only
14
States.
That's
still
either
fully
or
partially
taxes
business
inventory
and
that
hurts
businesses
some
businesses
a
lot
more
than
others,
especially
retailers
and
businesses,
and
industries.
Where
inventory,
is
an
essential
part
of
their
business
model.
J
They
can't
avoid
that
so
because
of
this
inventory,
taxes
can
disincentivize
some
types
of
businesses
from
locating
in
Kentucky
and
can
cause
business
owners
that
would
be
affected
by
these
taxes
to
consider
locating
across
the
border
and
any
of
the
States.
You
see
on
the
map
there
that
don't
have
these
taxes
inventory.
Taxes
are
also
economically
harmful
because
they
do
not
correlate
well
with
local
benefits
received
because
businesses
with
little
or
no
inventory
often
rely
on
Government
Services
as
much
if
or
as
much,
if
not
more
than
businesses,
with
little
or
no
inventory.
J
So
the
amount
of
inventory
a
business
has
has
little
relation
to
how
much
they
rely
on
the
government
services
that
are
being
funded
by
the
inventory
tax.
So,
as
you
know,
in
2018,
the
legislature
very
commendably
did
seek
to
blunt
the
impact
of
the
inventory
tax
by
creating
an
inventory
tax
credit
while
preserving
local
Revenue.
By
allowing
this
credit
to
offset
companies
inventory,
tax
payments,
but
inventory
taxes
are
still
being
collected
and
localities
are
still
receiving
that
Revenue.
J
So
while
this
is
a
very
commendable
effort,
the
results
so
far
have
been
a
bit
underwhelming,
because
a
lot
of
companies
still
pay
a
lot
of
inventory
tax
liability,
but
they
don't
receive
that
much
benefit
in
terms
of
inventory.
Tax
credits,
and
one
of
the
reasons
for
this
is
that
the
inventory
tax
credit
is
non-refundable,
so
it
can
only
be
claimed
when
a
business
has
sufficient
profits
to
offset
against
the
inventory
tax
credit,
and
then
it
also
cannot
be
carried
forward
to
Future
years.
J
And
so
the
ideal
solution
here
would
really
be
to
repeal
that
tax
altogether
and
localities
could
be
made
whole
by
simply
increasing
formulary
Aid
on
top
of
what
they
already
receive,
based
on
some
amount
of
based
on
what
they've
been
receiving
in
inventory
tax
Revenue
in
recent
years,
and
short
of
that,
the
credit
could
be
improved
a
bit
by
making
it
refundable
and
allowing
it
to
be
carried
forward
to
Future
years.
But
again
that
doesn't
reduce
compliance
burden.
So
full
out
repeal
is
about
a
much
better
solution.
J
And
then
my
final
recommendation
for
today
has
to
do
with
tangible,
personal
property
taxes
more
broadly
because,
in
addition
to
taxing
the
value
of
business,
inventory,
Kentucky
also
taxes
TPP
more
broadly.
So
that
includes
things
like
manufacturing,
Machinery,
professional
trades
and
tools,
equipment,
furniture
and
fixtures
computers,
just
to
name
a
few.
J
If
the
de
minimis
exemption
were
both
a
payment
and
a
filing
threshold,
it
could
remove
these
businesses
from
the
TPP
tax
rolls
altogether,
so
they
no
longer
have
to
file
and
pay
at
all,
and
then
even
for
businesses
that
have
a
large
amount
of
TPP.
Even
having
some
of
that
knocked
off
with
say,
a
twenty
thousand
dollar
exemption
could
really
benefit
them
by
reducing
the
amount
that
they
have
to
pay
in
this
tax.
J
That
de
minimis
exemption
would
ideally
be
adjusted
for
inflation
every
year
and
could
ideally
be
increased
over
time
as
revenue
is
available
in
order
to
eventually
phase
out
this
tax
altogether,
which
is
something
that
a
number
of
states
have
done
so
I
know.
I
went
through
a
lot
just
now.
This
is
only
part
of
what
is
written
in
our
publication,
but
these
are
some
of
the
most
important
things.
I
want
to
leave
you
with
and
I
look
forward
to
answering
any
questions.
F
Thank
you
Mr
chairman,
and
thank
you
both
for
the
for
the
presentation.
Nothing
really
surprising
in
any
of
these
recommendations.
Nothing
we
haven't
talked
about
before
would
obviously
be
great
for
the
business
Community.
The
the
question
is
and
I
you
know,
and
I'd
I'm,
assuming
that
there's
no
recommendation
to
try
to
do
all
of
these
at
one
time.
So
has
the
tax
Foundation
been
able
to
score
these
these
changes
and
what
the
net
fiscal
impact
would
be.
F
So
it
would
give
us
some
idea
as
a
commonwealth,
how
much
we
would
have
to
increase
sales
tax,
broaden
the
tax
to
compensate
for
these
lost
revenues
and
that
I
think
that's
something
we
have
to
be
sensitive
to,
because
I
think
there
comes
a
point
that
if
we,
if
we
raise
sales
taxes
to
a
certain
level,
I
think
that's
going
to
counteract
all
the
other
things
that
we've
done,
that
to
to
improve
our
tax
and
buy
environment.
So
I
think
it's
a
balance
we
have
to
maintain.
F
So
do
you
all
have
any
idea
on
on
what
what
the
net
result
would
be
of
all
of
this?
As
far
as
what
tax
rate
we
would
have
to
come
to
on
sales
tax
to
to
compensate
for
the
Lost
Revenue.
J
J
A
lot
of
States,
including
Kentucky,
have
had
success
in
incrementally
tackling
different
areas
of
the
tax
code,
and
so
we
really
do
commend
the
income,
tax
rate
reductions
and
some
of
the
sales
tax
base
broadening
to
some
additional
consumer
services
that
were
adopted
this
year,
the
flattening
of
the
income
tax
a
few
years
ago.
So
now
we're
looking
at
some
of
the
key
next
steps.
J
We
did
not
come
up
with
a
comprehensive
plan
that
tried
to
tackle
these
things
all
at
once.
Our
goal
is
really
to
see
the
state
at
tackle-
maybe
a
couple
of
these
at
once
in
any
given
year
and
then,
as
progress
is
made
just
knowing
that
there
are
always
ways
to
continue
to
improve
so
in
the
next
year
or
next
couple
years
really
recommend
that
local
tax
reform
be
a
major
priority,
and
then
you
know
we
can
look
at
other
reforms
after
that.
J
I
do
also
want
to
clarify
that
we,
the
sales
tax,
is
not
going
to
generate
a
ton
of
additional
Revenue.
It's
not
going
to
be
the
pay
for
for
a
massive
reform
package,
and
the
reason
for
that
is
because,
ideally,
sales
taxes
should
be
levied
just
on
consumer
services,
not
on
business
to
business.
You
know
transactions
and
so
there's
only
a
so
amount.
Only
a
small
amount
of
additional
sales
tax
based
branding
that
can
really
be
feasible.
J
A
And
just
to
make
sure
I'm
clear,
Revenue
measures
we've
been
looking
at
for
years
and
especially
in
1819,
and
what
happened
this
last
year,
there
is
always
an
eye
toward
Last.
Resort
should
be
to
think
about
increasing
the
rate
of
sales
tax.
That
is
not
my
goal.
I,
don't
think
anyone
else's
goal
is
that
we've
stuck
with
broadening
the
base.
G
Thank
you,
Mr
chairman
I
have
so
many
questions
that
it
would
take
more
than
the
10
minutes
and
so
I'm
gonna,
but
I
I'm
scratching
my
head,
because
some
of
the
data
that
was
presented
to
us
is
directly
at
odds
with
data
that
I
have
about
in
migration,
and
this
is
from
the
U.S
census,
and
so
what
I'm
seeing
from
the
U.S
census
is
that
of
the
10
states
with
the
highest
in
migration.
Seven
of
them
have
an
income
tax.
G
Five
of
those
seven
have
a
graduated
income
tax
and
most
of
the
seven
have
a
higher
tax
rate
than
Kentucky's.
So
you
know
we
know
that
I
I
agree
with
your
premise
that
we
need
to
look
at
those
correlations,
but
that's
just
so
foundationally
opposite
from
what
my
data
shows
and
or
you
know
what
I'm
seeing
from
the
U.S
census,
I
I
wonder:
Mr
chairman.
Could
we
ask
our
nonpartisan
staff
to
maybe
look
into
that
and
well.
A
Nonpartisan
staff
has
been
looking
into
that
for
us
for
a
few
years.
At
this
point
and
as
an
attorney
I
can
tell
you
give
me
an
expert
I'll
find
another
one.
On
the
other
end
with
the
opposite
opinion,
what
I
would
do
is
I
would
invite
any
of
those
people
that
have
those
theoretical
studies
or
data
studies
from
a
high
level
I
invite
them
to
come
to
Todd,
County,
Christian
Tennessee
line
and
tell
me
what
the
difference
is
other
than
the
tax
schedules.
A
But,
yes,
we'll
continue
to
work
on
it.
Representative,
Raymond.
B
Thank
you,
I'm,
going
to
try
again
Senator
Carroll,
so
I
saw
presented
a
series
of
baby
steps
right
that
you
know
it's
presented
as
baby
steps,
but
it
doesn't
really
matter
how
big
our
steps
are
if
we're
walking
toward
the
edge
of
a
cliff,
so
I
was
looking
for
a
little
bit
more
from
this
proposal.
You
know
if
we
do,
X
Y
happens
and
what
I
heard
was.
If
we
do
X
trust
me,
it's
going
to
be
great
and
I,
don't
know
what
to
expect.
B
If
we
enact
some
of
these
proposals
other
than
I
know
that
many
of
these
slides
we
saw
today
came
from
the
chambers,
larger
report
on
tax
reform,
which
states
very
very
clearly
that
the
ultimate
goal
is
a
zero
percent
income
tax,
and
we've
heard
that
you
know
in
this
body
in
this
committee.
B
It
also
has
a
very
clear
it
very
clearly
states
that
we're
going
to
have
to
increase
the
sales
tax.
Very
very
clearly
states
that
so
my
question
is:
what
is
the
sales
tax
going
to
have
to
be?
What
is
a
toothbrush
going
to
cost
to
replace
5
billion
dollars
in
income
tax?
40
percent
of
the
general
fund.
I
I
think
we
need
to
be
careful
in
how
we
approach
something
like
a
sales
tax
rate
increase,
because
we
do
need
to
be
highly
sensitive
to
how
that
affects
our
overall
competitiveness
in
relation
to
other
sales
tax
rates
that
surround
us
and
also
making
sure
that,
in
the
event
that
we
start
levying
a
local
option,
sales
tax
that
there
is
ample
amount
of
room
for
localities
to
potentially
be
able
to
bring
that
in.
So
it
is
one
of
potentially
several
options
that
would
allow
us
to
get
there
ultimately,
I.
Don't
think.
I
Kentucky
has
a
whole
lot
of
room
to
move
in
that
space.
Catherine
might
correct
me
if
I'm
wrong,
but
I
think
Tennessee's
rate
is
around
9.23
ish
Indiana
closer
to
around
sevenish,
so
we
would
want
to
make
sure
that
we
remain
highly
competitive
for
that
from
the
chambers
perspective.
You
know
our
view
on
that
is
we
ultimately
would
not
want
to
see
a
increase
to
the
sales
tax
unless
it
as
a
mechanism
to
help
us
get
to
where
we
want
to
go,
which
is
a
lower
individual
income
tax
rate.
I
Fortunately,
I
think
House
Bill
8
charts
a
very
strong
path
to
get
there
without
having
to
do
that,
because
that
bill,
the
core
concept
of
that
bill
is
to
allow
for
organic
growth
to
take
place.
As
we
continue
whittling
down
the
individual
income
tax,
we
literally
have
to
bring
in
more
money
than
it
would
cost
to
reduce
the
individual
income
tax
rate
and
House
Bill
AIDS.
I
So
there's
growth
built
into
that
model
and
I
think
that's
a
model
where
a
lot
of
people
want
to
see
it
sped
up.
However,
it's
a
carefully
crafted
and
responsible
model
that
again
I
think
allows
us
to
avoid
some
of
the
things
like
what
you're
talking
about
there.
Catherine
I,
don't
know
if
you
have
anything,
you'd
want
to
add
to
that.
J
I
Echo
everything
Charles
just
said.
We
would
ideally
like
see
additional
sales
tax
based
funding
before
any
increases
to
the
sales
tax
rate.
If
that
is
used
as
a
pay
for
at
all
so
base,
broadening,
you
know
is
better
overall
than
rate
increases,
because,
ideally
broad
bases
and
low
rates
are
the
most
neutral
form
of
tax
structure.
So
keeping
that
in
mind
keeping
the
base
broad
can
help
maintain
a
competitive
rate.
We
certainly
do
need
to
keep
an
eye
on
neighboring
states
and
what
they're
doing
and
not
become
an
outlier
on
that
front.
J
F
And
I
don't
want
to
give
any
impression
that
I
or
what
you
all
are
recommending
at
all
I
just
think
as
a
it's
having
to
to
vote
on
these
things,
that
we
maintain
a
good
balance
and
you
know
cause
and
effect
type
thing
as
we
go
through
this-
that
we
know
what
you
know,
what
the
net
result
will
be
and
I
know
it
it.
We
will
have
to
gauge
it
as
time
goes
by
to
once.
F
We
know
how
the
economy
is
going
to
grow
and
how
much
more
revenue
is
going
to
be
generated
in
the
last
couple
years
is
not
a
good
indicator,
because
it's
been
very
much
a
false
economy
in
so
many
ways.
So
I
am
supportive.
Another
another
type
of
question
in
another
area
talking
about
local
option,
sales,
tax
and
options
for
local
governments,
which
I
support.
F
But
we
were
talking
this
morning
in
committee
about
the
Medicaid
population
in
our
Commonwealth
and
the
fact
that
half
of
our
kids
in
the
Commonwealth
are
on
Medicaid
and,
of
course,
a
third
of
our
overall
population
and
in
looking
at
areas
of
the
state,
more
specifically
Eastern
Kentucky,
where
there
is
a
very
strong
Medicaid
population
and
tying
Economic
Development
into
those
rates
in
focusing
economic
development
in
those
parts
of
the
state
that
have
the
highest
Medicaid
population.
Obviously
the
highest
poverty
with
this
tax
structure.
F
If
we
were
to
do
something
like
that,
where
there
are
more
options
for
local
governments,
what
is
your
thought
on?
How
that
might
impact
some
of
these
more
rural
areas,
Eastern
Kentucky,
in
their
ability
to
to
grow
their
economy,
to
to
recruit
business,
to
improve
the
overall
quality
of
life
to
to
once
again
make
those
desirable
places
to
live.
I
It's
the
million
dollar
question
Senator
Carroll
and,
as
somebody's
worked
in
sort
of
the
policy
analysis
field
for
a
long
time,
it
can
tell
you
that
when
it
comes
to
designing
the
system
of
local
taxation,
where
we
are
going
to
transition
from
Olt
to
the
sales
tax
based
structure,
it's
going
to
be
a
very,
very
difficult.
One.
I
think
one
of
the
things
that
we're
going
to
need
to
embrace
is
to
be
careful
about
any
sort
of
one-size-fits-all
models.
I
I
think
we're
going
to
be
very,
very
careful
and,
to
maybe
create
potentially
a
number
of
different
options
that
localities
can
choose
from
and
how
they
potentially
transition
off
of
an
occupational
licensing,
tax
and
Implement,
something
along
the
lines
of
a
sales
tax.
I
do
think
that
it
will
be
a
good
thing
for
any
County
any
municipality
in
Kentucky
to
transition
away
from
the
Olt.
It's
been
demonstrated,
I
think
in
a
multitude
of
different
ways
that
that
is
not
an
ideal
tax
structure
for
economic
growth.
I
It's
something
that
out-of-state
employers,
I,
think
find
odd
and
and
unattractive,
and
so
I
do
think.
Transitioning
away
from
those
will
help
those
economies
that
you're
speaking
of
directly
be
more
attractive
to
businesses
and
be
more
supportive
of
employers
coming
into
those
areas
that
transition
phase,
though
I
think,
is
going
to
be
incredibly
complicated.
I
think
we
need
to
make
sure
that,
as
we
set
up
structures
within
State
Statute
that
dictate
or
that
allow
for
localities
to
change
how
they
tax
we're
going
to
need
to
take
into
account
those
different
types
of
economy.
F
Does
the
chamber
ever
ever
have
conversations
or
focus
on
looking
at
specific
areas
to
focus
Economic
Development
efforts,
specifically
in
the
high
Medicaid
areas?
Yes,.
I
Okay,
that's
something
we're
actively
thinking
about,
and
one
of
the
things
that
has
been
on
my
mind
heavily
in
particular,
is
dealing
with
issues
related
to
rural
depopulation,
which
I
think
is
a
great
challenge
in
this
state
and
something
that
merits
not
only
the
chamber's
attention
but
everyone's
attention
and
how
we
can
cope
with
those
issues
that
are
happening
in
those
those
populations
and
then,
ideally,
reverse
those
Trends,
but
royalty
population.
Rural
economic
growth
are
highly
important
to
us.
Yes,.
A
Chairman,
thank
you
and
Adam's
fine.
Thank
you
very
much,
Charles
and
Catherine.
Very
good,
good
questions.
Lots
of
follow-up
to
be
done
would
direct
you
to
items
five
and
six
on
the
agenda.
Correspondence
received
interim
budget
allotment
adjustments,
interim
emergency
appropriation,
increases
and
reports
received.
If
you
have
any
questions,
contact
me
or
staff
and
we'll
be
glad
to
go
over
those
things.
I
hope
that
in
October,
if
not
in
October
November
but
I
hope
in
October
I
can
anticipate
further
conversation
regarding
local
sales
and
use
taxes
and
the
Constitutional
issues.