►
Description
House Finance, Ways & Means Subcommittee House Hearing Room 3
A
B
A
You
very
much
members.
Are
there
any
announcements
or
personal
orders
before
we
begin
today,
seeing
none?
We
have
a
total
of
16
bills
on
our
calendar
and
we're
going
to
get
started.
With
item
number.
One
item
number
one
on
our
calendars
house
bill
94
by
chairman
boyd
there.
He
is
good
to
see
you,
sir
you're
recognized
thank.
C
A
wonderful
bill
brought
by
the
administration
that
deals
with
workers,
comp
insurance
and
it
makes
four
rather
technical
changes,
I'm
going
as
much
detail
as
you'd
like
we
have
a
motion.
Second,
would
you
like
more
detail
on
it?
It
deals
with
in
a
post-settlement
of
post
judgment
workers
comp
here
and
an
employee
bears
the
burden
of
proof
by
preponderance
of
evidence.
It
also
deals
with
the
tennessee's
next
step
program.
A
Thank
you
for
that
description,
members.
Any
discussion
on
house
bill
94.
I
do
want
to
make
note
that
we
do
have
a
funding
letter
for
this
particular
bill,
so
we
will
be
able
to
move
forward
if
you
so
choose
to
do
so
today.
So
with
that
any
discussion.
A
A
D
D
Of
committee,
a
brief
explanation
to
bill:
you
passed
this
last
year,
but
the
wording
was
a
little
bit
convoluted
and
it
caused
a
great
deal
of
confusion
with
clerks
across
the
state.
So
we
rewrote
the
bill
straighten
that
up
and-
and
it
has
a
positive
physical
note
on
it-
it
is
for
people
who
deliver
boats.
We
have
five
boat
manufacturers
in
this
state
and
people
who
deliver
boats.
This
is
a
tag
for
them
to
go
on
a
trailer.
So
when
they
go
out
of
state,
they
don't
get
a
ticket.
A
A
A
E
E
President
law
requires
tdot
to
notify
utilities
by
certified
mail
before
starting
a
project,
so
utilities
can
provide
where
their
facilities
are
located
within
the
project
limits.
This
bill
will
allow
tdot
to
notify
by
email
rather
than
certified
mail
and
save
postage,
speed
up
the
information
getting
there
and
save
about
sixty
thousand
dollars
a
year.
F
Thank
you,
mr
chairman,
speaker
in
in
sending
it
via
email.
Is
there
some
way
of
of
accounting
that
they
actually
got
the
email?
What
are
we
doing
to
preclude?
You
know
something
from
going
to
spam?
They
never
did
see
it.
You
know
and
do
certified.
There
was
a
way
to
track
that
they
got
it.
It
came
good
question.
What
provisions
do
we
have
for
that
speaker.
E
Good
question
and
that's
been
brought
up
before
and
they
they're
going
to
send
multiple
emails
to
each
utility,
different
departments
and
if
they
don't
hear
back
from
them
in
a
certain
time,
they
will
follow
up
again
because
they've
got
to
hear
from
them
before
they
start
these
projects,
so
it
it
should
be.
It
should
be
easy
to
monitor
this.
Okay
they're
sure
that
assured
me
that
they
were
going
to
make
sure
that
there
was
no
missteps
in
it.
A
G
Thanks
chairman
committee,
this
is,
was
an
administration
bill
brought
me
by
ten
care
division.
It
is
a
bill
that
would
provide
a
statute
limitations
of
four
years
for
division
of
tenncare
to
recover
any
claims
that
they
may
have
to
recover.
When
someone
passes
away
as
it
stands
right
now,
tenncare
has
no
statute
of
limitations.
This
is
a
very
good
bill
and
the
fiscal
note
is
funded
in
the
governor's
budget.
So
with
that.
A
H
Thank
you,
mr
chairman
and
chairman
gary,
thank
you
for
bringing
this.
I
think
this
is
going
to
help
families
number
one
just
bring
clarity
to
the
situation
as
well
as
folks
in
your
line
of
work
who
work
in
these.
These
civil
and
legal
probate
type
manner
matters.
So
I
think
it's
a
good
piece
of
legislation,
I'm
glad
you
brought
it.
Thank
you,
mr
chairman
members,.
A
A
I
Thank
you,
mr
chairman,
and
to
the
members
of
this
committee.
I
bring
to
you
house
bill
62.
This
bill
deletes
the
advance
notice
registry
contact
veto
registry
and
revises
provisions
related
to
the
ceiling
of
adoption
records.
The
advance
notice
registry
allows
an
individual
15
days
notice
before
an
adoption
record
is
released
to
their
biological
child.
I
The
advanced
notice
registry
is
has
been
underutilized
with
only
32
individuals
and
no
recorded
hits
on
the
registry,
and
so
this
contact
veto
registry
allows
a
biological
parent
to
identify
if
they
want
contact
with
their
child
and
that's
essentially,
what
we're
doing
is
just
kind
of
cleaning
up
some
areas
of
this
of
a
registry.
That's
not
being
used
because
they've
upgraded
some,
and
I
also
have
drew
wright
from
the
department
of
children
services,
which
is
who's
brought
the
bill
for
me
to
present.
So,
if
y'all
have
any
questions.
A
The
question
has
been
called
the
objection,
calling
the
question.
Seeing
none
we're
now
voting
on
house
bill,
62,
moving
on
to
full
finance,
all
those
in
favor
say:
aye,
all
those
opposed.
No
the
eyes
have
it
house
bill
62
moves
to
full
finance.
I
do
want
to
stop
you
for
just
a
second.
Is
this
your
first
bill.
A
E
It's
on
now
there
you
go
there.
We
go
hey,
I'm
here
to
own
house
bill
157,
which
is
an
extension
of
the
tax
recapture
policy
that
is
currently
in
place
for
the
bridgestone
arena.
One
of
the
jewels
of
of
nashville
bridgestone
arena
generates
over
600
million
dollars
in
economic
impact
for
middle
tennessee
and
helps
to
feed
the
prosperity
going
on
in
davidson
county
with
our
tourism
generating
millions
of
dollars
in
tax
revenue
representative.
A
A
So
what
we're
going
to
do
is
we're
going
to
actually
set
up
a
a
sports
facilities
calendar
and
make
sure
I
call
it
the
right
thing:
it's
going
to
be
a
sports
facilities,
man,
calendar
and
you'll
be
able
to
come
and
present
this
bill.
We
just
want
to
make
sure
that
we
can
get
all
these
together
to
see
what
we're
going
to
be
dealing
with
at
the
end
of
the
day.
A
So
if
it's
okay,
I'm
going
to
I'm
going
to
spare
you,
so
you
don't
have
to
go
through
it
because
you're
going
to
have
to
do
it
again
at
some
point
in
time.
So
if
it's
okay,
what
we'll
do
without
objection?
We're
going
to
move
house
bill
157
to
the
sports
facilities
calendar
where
again,
you'll
be
able
to
come
and
present
at
a
later
time
sounds.
A
All
right
that
brings
us
to
item
number
eight
on
our
calendars
house,
bill
20
by
representative
griffey.
Good
morning,
sir,
you
have
a
motion
and
second
you're
recognized
on
house
bill.
20.,
it
looks
like
you
do
have
an
amendment
that
you
would
like
to
put
on
this
bill.
It's
drafting
code,
zero,
zero.
Four,
three,
two
seven!
Is
that
correct?
Yes,
sir,
we
have
a
motion.
Second,
on
the
amendment,
we
do
have
a
motion.
J
A
J
Thank
you,
mr
chairman.
Mr
chairman,
this
and
members
of
the
committee.
This
bill
is
a
rural
jobs.
Incentive
package.
We've
seen
a
really
good
growth
in
our
metropolitan
area.
What
I'm
trying
to
do
with
this
package
is
incentivize,
some
of
our
manufacturing
and
businesses
to
go
to
our
tier
three
and
tier
four
county.
The
amendment
simply
removed
the
population
cap
and
that
would
apply
for
every
tier
three
tier
four
county.
What
it
does.
It
increases
the
job
tax
credit
from
forty
five
hundred
to
nine
thousand
dollars
and
it's
a
franchise
tax
exemption.
J
If
a
company
moves
to
a
tier,
three
or
tier
four
county
brings
a
hundred
jobs
with
them,
expends
five
million
dollars
and
provides
health
insurance
for
the
employees
similar
to
what
we
get
with
blue
cross.
The
employer
pays
about
80
percent
or
something
like
that.
So
that's
what
the
bill
does.
I,
I
don't
have
a
funding
letter
support
from
administration
yet,
but
if
this
committee
thinks
it's
a
good
idea,
maybe
it
might
move
on,
I
can
you
know,
try
to
work
that
issue.
It's
maybe
one
of
those
bills.
J
A
A
A
Seeing
none
representative.
I
think
you
kind
of
alluded
already
there
there's
a
little
more
work
needs
to
be
done
on
this
one.
So
look
forward
to
working
with
you
as
we
go
through
that
process,
but
unfortunately,
right
now
it
does
have
a
cost
that's
associated
with.
So
until
then
we
will
have
to
place
it
behind
the
budget
and
consider
it
a
later
date.
So
without
objection
house
bill
20.
J
A
L
All
right
so
yeah,
thank
you.
Chairman
remembers
house
bill
99
a
year
or
two
ago
we
passed
the
dynamic
accessibility
act
that
dealt
with
the
signage
of
changing
the
signage
and
in
that
law.
To
avoid
a
fiscal
note,
the
sign
would
be
replaced,
be
damaged
or
through
renovation
we
discovered
it
was
a
couple
of
commissioners
wanted
to
change
it.
They
had
the
available
resources
to
do
so.
So
what
this
bill
would
do
would
amend
that,
and
so
they
could
update
the
site,
update
the
signage
with
their
available
resources.
A
All
right,
thank
you
for
this
description.
Members
again
we're
on
house
bill
99
any
discussion
on
house
bill.
99
question
has
been
called
in
objection,
calling
the
question
seeing
none
hearing
none.
We
are
now
voting
on
house
bill,
99,
moving
on
to
full
finance,
all
those
in
favor
say
aye,
all
those
opposed
know
the
is
having
house
bill.
99
moves
to
full
finance.
Thank
you.
A
E
Thank
you,
mr
chairman
and
committee.
This
is
one
of
the
bills
that
was
a
casualty
of
the
coveted.
Last
year
we
had
it
to
the
house
floor,
but
the
real
quick,
it's
the
repeal
of
the
locksmith
licensing
act
of
2000.
We.
A
All
right,
thank
you
very
much
for
this
description.
Members.
Any
discussion
on
house
bill
nine
see
none.
There
is
a
cost
that
is
associated
with
house
bill.
Nine,
so
still
a
little
work
to
do
on
that
one.
So
without
objection
we
will
move
house
bill
nine
behind
the
budget.
So
with
that.
A
N
You,
mr
chairman
and
committee,
what
this
legislation
does
is
we
have
a
motion.
A
A
N
Thank
you,
mr
chairman,
what
the
amendment
did
is
it
actually
takes
the
the
seven
remaining
professions
and
before
the
amendment
we
had
just
five
professions
in
there.
So
now
we're
actually
repealing
all
seven
professions
from
the
professional
privilege
tax,
and
that
is
it
in
a
nutshell,
we're
just
finally
taking
the
last
seven
professions
and
repealing
those
from
this.
A
K
Thank
you,
mr
chairman.
I
just
appreciate
the
sponsor
bringing
this.
This
is
long
overdue.
This
was
something
that
was
passed
many
years
ago
that
was
going
to
be
temporary
as
a
as
a
budget
fix
when
cuts
were
not
apparently
popular,
but
it
needs
to
be
repealed
and
we
need
to.
We
need
to
show
the
willpower
not
only
of
this
committee
but
of
the
general
assembly
as
a
whole
to
repeal
this
completely,
and
I
appreciate
the
sponsor
bringing
this.
N
A
A
That
brings
us
to
item
number
12
item
number
12
on
our
calendars
house,
bill
522
by
chairman
williams,
so
you're
recognized
you
have
a
motion.
A
second
please
continue.
It
looks
like
you
have
an
amendment
with
house
bill
522
that
amendment
drafting
code
is
zero,
zero.
Four,
six!
Zero!
Four!
Is
that
correct?
Yes,
sir?
Okay,
we
have
a
motion.
A
second.
Would
you
like
to
get
the
amendment
on?
A
First,
all
right,
let's
go
ahead
and
put
that
on
any
discussion
on
the
amendment
hearing,
none
seeing
none
we're
now
voting
on
house
bill
or
we're
now
voting
on
the
amendment
to
house
bill
522,
all
those
in
favor
say:
aye,
all
those
opposed.
No
the
eyes
have
it
house
bill
522,
we're
back
on
it
as
amended,
so
you're
recognized.
Thank.
O
You,
chairman
of
members
house
bill
522-522,
as
amended,
would
allow
for
sales
tax
abatement
for
those
storm
shelters
that
individuals
would
purchase
for
their
own
homes.
I
recognize
two
chairmen
that
it's
a
small
number
compared
to
professional
privilege,
tax
and
extended
the
will
of
the
body.
A
H
Thank
you,
mr
chairman.
Forgive
me
for
not
asking
this
question
of
the
sponsor
before
does
it
still
include
the
the
standby
generators
as
well,
or
is
it
just
to
the
the
structure
itself.
O
You
recognize
it
chairman
yeah.
Thank
you,
chairman
hall
kit,
the
the
amendment
that
we
put
on
so
that
we
could
talk
about
the
bill
took
generators
out
because
it
did
make
the
even
though
any
dollar
is
hard
to
come
by
on
this
committee.
It
made
it
virtually
impossible
with
generators,
but
this
would
only
allow
for
tax
abatement
of
that
first,
ten
thousand
dollars
only
on
storm
shelters.
All
right.
Thank
you,
chairman.
O
A
A
P
That's
correct,
mr
chairman,
and
I
would
ask
that
that
be
attached
before
we
discuss
the
bill.
A
All
right
greg,
we
do
have
a
motion,
a
second
any
discussion
on
house
bill,
zero
or
on
drafting
code:
zero,
zero,
four,
five,
two
four
hearing,
none
seeing
none!
We
are
now
voting
on
amendment
zero,
zero,
four,
five,
two
four
to
house
bill:
85,
all
those
in
favor
say
aye,
all
those
opposed,
no
the
eyes
have
it
we're
back
on
house
bill
85
as
amended,
and
you
are
recognized
thank.
P
P
Those
of
you
who
have
been
around
on
this
committee
or
in
this
legislature
for
a
while.
I
might
remember
that
we
are
an
associate
member
of
the
streamlined
sales
tax
and
use
tax
agreement,
national
organization
and
that,
every
two
years
since
2005
we've
been
extending
getting
an
extension
on
these
provisions.
P
The
amendment,
will
delete
the
postpo
the
postponed
provisions
and
that
will
the
things
that
are
being
deleted
include
definitions
and
administrative
provisions
that
are
not
necessary
unless
tennessee
is
a
full
member
which
we
are
not
will
continue
to
be
an
associate
member,
and
with
that,
mr
chairman,
I
would
request
approval
of
house
bill.
85.
A
A
A
K
You,
mr
chairman,
the
committee
house,
bill
38
is
a
result
of
conversation
since
2019
between
the
department
of
revenue
and
the
nfib.
I
know
we
all
agree
that
it's
imperative
that
our
laws
are
administered
as
efficiently
and
as
fairly
as
possible.
In
tennessee,
we
want,
as
as
the
legislation
states,
to
foster
an
environment
in
which
the
commissioner
revenue
can
effectively
communicate.
Public
guidance
and
taxpayers
will
be
confident
in
relying
upon
such
guidance.
K
We
also
want
to
protect
taxpayers
when
our
guidance
standard
has
not
been
met,
which
is
rare,
but
does
occur
from
time
to
time.
So
this
legislation
we're
establishing
that
if
an
auditor
or
the
department
makes
a
finding
with
respect
to
a
taxpayer-specific
circumstances
or
provides
documented
guidance
to
a
taxpayer
that
is
later
determined
to
be
erroneous,
the
taxpayer
will
not
be
liable
for
any
assessment
of
additional
tax
interest
or
penalty
attributable
to
such
erroneous,
finding
or
advice.
K
K
Last
year
and
year
before,
we've
had
some
issues
with
some
lack
of
clarity.
I
guess
you
might
say
in
the
tax
code
and
where
we
had
taxpayers
that
were
hit
with
a
significant
tax
bill,
because
things
just
weren't,
clear
and
a
an
auditor
just
decided
on
an
audit
that
they
were
now
going
to
be
subject
to
collecting
tax
which
this
business
had
not
collected.
We've
had
some
of
those,
and
then
we
brought
legislation
to
correct
those,
but
this
is
just
simply.
K
We
work
with
the
department
to
make
sure
that
they're
okay
with
this,
I
think
it
it
provides
guidance
for
them
and
memorializes
their
decisions,
and
then
it
provides
obviously
guidance
for
the
taxpayers,
so
there's
a
real,
clear
picture
of
what
they're
supposed
to
be
doing
to
comply
with
state
law.
So
with
that
I'll
take
any
questions.
A
P
P
Suddenly,
you
know
they're
told
that
the
rules
are
different
than
they
understood
and
they
have
a
big
tax
liability,
sometimes
going
back
years.
So
I
I
think
this
helps
both
the
taxpayer
and
the
department
so
that
we
all
are
aware
of
what
the
rules
are,
while
we're
playing
the
game
rather
than
starting
the
game,
and
then
we
find
out
the
rules
have
been
changed.
So
thank
you
for
bringing
this.
A
M
H
Thank
you
chairman
and
chairman
hicks.
I
think
this
is
a
good
piece
of
legislation.
Is
there
and
I
see,
there's
no
fiscal
note
at
non-significant,
but
is
there
a
potential
that
it
could
accrue
in
those
15
days,
some
type
of
penalty
or
interest?
If,
if
there
is
money
to
do,
is
that
is
that
a
concept
that's
been
discussed.
H
M
A
Thank
you,
members
that
completes
our
calendar
for
today.
Do
we
have
any
further
business
coming
before
the
committee?