CHAPTER 274 SB 9-FN-A-LOCAL FINAL VERSION



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SB -FN-A-LOCAL FINAL VERSION 0 SESSION - 0/0 SENATE BILL AN ACT SPONSORS: -FN-A-LOCAL relative to salary increases for state employees and making appropriations therefor, establishing a legislative oversight committee on employee relations, relative to the purpose of a capital budget appropriation, and reducing the rates of the business profits tax and the business enterprise tax. Sen. Bradley, Dist ; Sen. Forrester, Dist ; Sen. Little, Dist ; Sen. Woodburn, Dist ; Sen. D'Allesandro, Dist 0; Sen. Hosmer, Dist ; Rep. Flanagan, Hills ; Rep. Hinch, Hills ; Rep. Shurtleff, Merr ; Rep. Rosenwald, Hills 0 COMMITTEE: ANALYSIS This bill: I. Makes appropriations for salary increases for state employees. II. Establishes a legislative oversight committee on employee relations. III. Amends the purpose of a capital budget appropriation made to the liquor commission. IV. Reduces the rates of the business profits tax and the business enterprise tax. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Explanation: Matter added to current law appears in bold italics. Matter removed from current law appears [in brackets and struckthrough.] Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

SB -FN-A-LOCAL - FINAL VERSION - 0/0 STATE OF NEW HAMPSHIRE In the Year of Our Lord Two Thousand Fifteen AN ACT relative to salary increases for state employees and making appropriations therefor, establishing a legislative oversight committee on employee relations, relative to the purpose of a capital budget appropriation, and reducing the rates of the business profits tax and the business enterprise tax. Be it Enacted by the Senate and House of Representatives in General Court convened: 0 : Classified Salaries; January, 0. RSA :-a is repealed and reenacted to read as follows: :-a Salaries Established. The salary ranges for all unrepresented classified employees and all classified employees represented by an employee organization having an agreement with the state for the biennium ending June 0, 0 shall be established as follows commencing January, 0: GRADE STEP STEP STEP STEP STEP STEP STEP STEP 0 0,0.00 0,.0,.00,.00,.00,.0,.0,.0 0 0,.0,.00,.00,.00,.0,.0,.0,.0 0,.00,.00,.00,.0,.0,.0,.0,.0 0,.00,.00,.0,.0,.0,.0,.0,0.0 0,.00,.0,.0,.0,.0,.0,0.0,.00 0,.0,.0,.0,.0,.0,0.0,.00,.00 0,.0,.00,.0,.00,0.0,.00,.00,0.0 0,.00,.0,.00,0.0,.00,.00,0.0,.0 0,.0,.00,0.0,.00,.00,0.0,.0,.0,.00,0.0,.00,.00,0.0,.0,.0,.00,0.0,.00,.00,0.0,.0,.0,.00,.00,.00,.00,0.0,.0,.0,.00,.00,.00,.00,0.0,.0,.0,.00,.00,.00,.0,0.0,.0,.0,.00,.00,.00,.0 0,.00,.0,.0,.0,.0,.00,.0 0,.00,.0,.0,.0,.0,.00,.0 0,.00,.0,.0,.0,.0,.00,.0 0,.00,.0,.0,.00,.0,.00,.0 0,.00,.0,.0,.00,.0,.00,.0 0,.00,.0,.0,.00,.0 0,.0 0,.0 0,.00,.0,.0,.00,.0 0,.0,.0 0,.00,.0,.0,.00,.0 0,.0,.0,.0

SB -FN-A-LOCAL - FINAL VERSION - Page - 0 0,.0,.0,.00,.0 0,.0,.0,.0,.00,.0,0.0,.0 0,.00,.0,.0,.00 0,0.00,0.0,.0 0,.00,.0,.0,.00 0,0.00,.0,.0 0,.00,.0,.0,.00 0,0.00,.0,.0 0,.00,.0,.0,.00 0,0.00,.0,.0,0.00,.0,.0,.00 0,0.00,.0,.0,0.00,.0,.0,.00 0,0.00,.0,.0,0.00,.0,0.00,.00 0,0.00,.0,.0,0.00,.0,0.00,.0 0 0,0.00,.0,.0,0.00,.0,0.00,.0,.00,.0,.00,.00,.00,0.00,.0,.00,.0,.00,.00,.00,0.00,.0,.00,.0 0,.0,.00,.00,0.00,.0,.00,.0 0,.0,.0,.00,0.00,.0,.00,.0 0,.0,.0,0.00,0.00,.0,.00,.0 0,.0,.0,0.00,.00 The salary ranges provided herein for academic positions shall apply to those state employees in academic positions who work for an academic year which does not exceed 0 working days. Those academic employees working more than an academic year shall receive a pro rata increase in their salary based upon the number of additional working days per year. The intent of this section is to adjust the salaries of employees in academic positions. It is not intended to cause changes in academic work schedules. : Classified Salaries; January, 0. RSA :-a is repealed and reenacted to read as follows: :-a Salaries Established. The salary ranges for all unrepresented classified employees and all classified employees represented by an employee organization having an agreement with the state for the biennium ending June 0, 0 shall be established as follows commencing January, 0: GRADE STEP STEP STEP STEP STEP STEP STEP STEP 0 0,.0,.0,.00,.0,0.00,.0,.00,.0 0,.0,.00,.0,0.00,.0,.00,.0,.0 0,.00,.0,0.00,.0,.00,.0,.0,.00 0,.0,0.00,.0,.00,.0,.0,.00,.00 0,0.00,.0,.00,.0,.0,.00,.00,.00 0,.0,.00,.0,.0,.00,.00,.00 0,00.0 0,.00,.00,0.00,.00,.00,.00 0,00.0,.0 0,.00,0.00,.00,.00,.00 0,00.0,.0,.0 0,0.00,.00,.00,.00 0,00.0,.0,.0,.00

SB -FN-A-LOCAL - FINAL VERSION - Page - 0 0,.00,.00,.00 0,00.0,.0,.0,.00,.00,.00,.00 0,00.0,.0,.0,.00,.00,.00,.00 0,00.0,.0,.0,.00,.00,.00,.0 0,00.0,.0,.0,.00,.00,.00,.0 0,0.00,.0,.0,.00,.00,.00,.0 0,0.00,.0,.0,.00,.0,0.0,.0 0,0.00,.0,0.0,.00,.0,0.0,.0 0,0.00,.0,0.0,.0,.0,0.0,.0 0,0.00,.0,0.0,.0,.00,0.0,.0 0,0.00,.0,0.0,.0,.00,.0,.0 0,0.00,.0,0.0,.0,.00,.0,.0 0 0,0.00,.0,0.0,.0,.00,.0,.0,.00,.0,0.0,.0,.00,.0,.0,.00,.00,0.0,.0,.00,.0,.0,.00,.00,.0,.0,.0,.0,.00,.00,.00,.0,0.00,.0,.0,.00,.00,.00,.0,0.00,.00,.0,.00,.00,.00,.0,0.00,.00,0.0,.00,.00,.00,.0,0.00,.00,0.0,0.0,.00,.00,.0,0.00,.00,0.0,0.0,.0,.00,.0,0.00,.00,0.0,0.0,.0,0.00,.0,0.00,.00,0.0,0.0,.0,0.00 0,.00 0,0.00,.00,0.0,0.0,.0,0.00 0,.00,.0,.00,0.00 0,0.0,.00,0.00 0,.00,.0,.00,0.00 0,0.0,.00,0.00 0,.00,.0,.00,0.00 0,0.0,.00,0.00 0,.00,.0,.00,0.00,0.00,.00,0.00 0,.00,.0,.00,0.00,0.00 0,0.0,0.00 0,.00,.0,.00,0.00,0.00 0,0.0,.0 The salary ranges provided herein for academic positions shall apply to those state employees in academic positions who work for an academic year which does not exceed 0 working days. Those academic employees working more than an academic year shall receive a pro rata increase in their salary based upon the number of additional working days per year. The intent of this section is to adjust the salaries of employees in academic positions. It is not intended to cause changes in academic work schedules. : Classified Increases; January, 0. RSA : is repealed and reenacted to read as follows: : Increase in Salary. Notwithstanding the provisions of RSA -A or any other provision of law to the contrary, classified employees of the state as of January, 0, shall be placed in the

SB -FN-A-LOCAL - FINAL VERSION - Page - 0 0 corresponding steps in the new salary ranges as their length of service justifies and their salaries shall be in accordance with the salary scales set forth in RSA :-a. The provisions hereof shall not be construed as affecting so-called longevity payments which shall be in addition to the regular salary scale. : Classified Increases; January, 0. RSA : is repealed and reenacted to read as follows: : Increase in Salary. Notwithstanding the provisions of RSA -A or any other provision of law to the contrary, classified employees of the state as of January, 0, shall be placed in the corresponding steps in the new salary ranges as their length of service justifies and their salaries shall be in accordance with the salary scales set forth in RSA :-a. The provisions hereof shall not be construed as affecting so-called longevity payments which shall be in addition to the regular salary scale. : Compensation for Certain State Officers; Unclassified State Employees; January, 0. RSA :-a, I (a) is repealed and reenacted to read as follows: I.(a) The following salary ranges shall apply to the following grades: GRADE STEP STEP STEP STEP STEP STEP AA,.,.,.,0.,0.,0. BB,.,0.,.,.,.,.0 CC,.,.,.,.,.,. DD 0,.,0.,.,.0,. 0,.0 EE,.,0.,.,. 0,.0,. FF,.,00.,.0,.,.0 0,. GG,.,.,.,.,.,0. HH 0,.0,00. 0,.,.0,.,. II,0. 0,.0,0.0,.,.0,. JJ,.,.00,.,.,0.,. KK,0.0,.,0. 0,0.,.,. LL 0.00 0.00 0.00 0.00 0.00,. MM 0.00 0.00 0.00 0.00 0.00,. NN 0.00 0.00 0.00 0.00 0.00,. OO 0.00 0.00 0.00 0.00 0.00 0,. PP 0.00 0.00 0.00 0.00 0.00,. QQ 0.00 0.00 0.00 0.00 0.00,0. : Compensation for Certain State Officers; Unclassified State Employees; January, 0. RSA :-a, I (a) is repealed and reenacted to read as follows: I.(a) The following salary ranges shall apply to the following grades:

SB -FN-A-LOCAL - FINAL VERSION - Page - 0 0 GRADE STEP STEP STEP STEP STEP STEP AA,00.,0. 0,.,.00,.0,. BB,.,.0,.,. 0,.,. CC,.,.,. 0,00.,.,. DD,0.,.0,.,.,0.,. EE,.,.,.,0.,.,. FF,.0,.,.,0.,0.,. GG,. 0,.0,. 0,.,0. 0,0. HH,0.,.0,0.,.,.,. II,.0,.0,.,.,.00,. JJ,.,.,.,0.,.,.0 KK,.,.0,0.,.,.,0.0 LL 0.00 0.00 0.00 0.00 0.00,. MM 0.00 0.00 0.00 0.00 0.00,. NN 0.00 0.00 0.00 0.00 0.00,. OO 0.00 0.00 0.00 0.00 0.00,.0 PP 0.00 0.00 0.00 0.00 0.00 0,. QQ 0.00 0.00 0.00 0.00 0.00,0.0 : Salary Wages for Councilors and Commissioners; January, 0. RSA :-a, II is repealed and reenacted to read as follows: II. The salary wages for the positions set forth below shall be as follows commencing January, 0: Minimum Maximum Governor's councilors $,0 Racing and charitable gaming commissioners $, Sweepstakes commission, chairman $, Sweepstakes commission, members $, : Salary Wages for Councilors and Commissioners; January, 0. RSA :-a, II is repealed and reenacted to read as follows: II. The salary wages for the positions set forth below shall be as follows commencing January, 0: Minimum Maximum Governor's councilors $, Racing and charitable gaming commissioners $,0 Sweepstakes commission, chairman $, Sweepstakes commission, members $,

SB -FN-A-LOCAL - FINAL VERSION - Page - 0 0 : Department of Justice; Attorney Salaries; January, 0. RSA :-a, I(c) is repealed and reenacted to read as follows: I.(c) For attorney positions in the department of justice, except for the attorney general and deputy attorney general, the following shall apply commencing on January, 0: Minimum Market anchor Maximum $, $, Attorney $, Assistant attorney general $0, Senior assistant attorney general $,00 Associate attorney general $,0 : Department of Justice; Attorney Salaries; January, 0. RSA :-a, I(c) is repealed and reenacted to read as follows: I.(c) For attorney positions in the department of justice, except for the attorney general and deputy attorney general, the following shall apply commencing on January, 0: Minimum Market anchor Maximum $, $, Attorney $0,0 Assistant attorney general $, Senior assistant attorney general $0, Associate attorney general $, : Legislative Employees; January, 0. Legislative employees shall receive percent salary increases effective January, 0, if such increases are approved by the appointing authority. : Legislative Employees; January, 0. Legislative employees shall receive percent salary increases effective January, 0, if such increases are approved by the appointing authority. : Increases in Salary; Other Non-Classified or Unclassified Employees, Unrepresented New Hampshire State Troopers. All other nonclassified or unclassified employees or unrepresented New Hampshire state troopers not covered by the provisions for salary increases in this act shall be granted a salary increase of percent effective January, 0, and an additional salary increase of percent effective January, 0. : Judicial Salaries; January, 0. RSA -A: is repealed and reenacted to read as follows: -A: Salaries Established. The salaries for the positions set forth below shall be as follows: Chief justice, supreme court $, Associate justices, supreme court $,0

SB -FN-A-LOCAL - FINAL VERSION - Page - 0 0 Chief justice, superior court and administrative judges appointed pursuant to supreme court rule $,0 Associate justices, superior court $, District court justices prohibited from practice pursuant to RSA 0-A: $, Probate judges prohibited from practice pursuant to RSA :-a $, : Judicial Salaries; January, 0. RSA -A: is repealed and reenacted to read as follows: -A: Salaries Established. The salaries for the positions set forth below shall be as follows: Chief justice, supreme court $, Associate justices, supreme court $,0 Chief justice, superior court and administrative judges appointed pursuant to supreme court rule $,0 Associate justices, superior court $, District court justices prohibited from practice pursuant to RSA 0-A: $, Probate judges prohibited from practice pursuant to RSA :-a $, : Judges; State Employee Health Plan; Application. The cost sharing and plan design for judges who participate in the health plans offered by the state shall be the same as those for individuals covered by the collective bargaining agreement between the state of New Hampshire and the State Employees Association of New Hampshire, Inc. : Judicial Employees; January, 0. All unrepresented judicial employees shall receive percent salary increases on January, 0. : Judicial Employees; January, 0. All unrepresented judicial employees shall receive percent salary increases on January, 0. : Appropriation. In recognition of decreased expenditure levels as a result of state government operating under a continuing resolution for fiscal year 0, the following sums are appropriated from the following sources for the purposes of sections - of this act and any collective bargaining agreement reached with the New Hampshire state troopers for the fiscal years ending June 0, 0 and June 0, 0:

SB -FN-A-LOCAL - FINAL VERSION - Page - 0 0 FY 0 All Liquor General Federal Highway Turnpike Fish & Game Other $,00,000 $00,000 $,000,000 $,,00 $,00,000 $0,000 $,000 $,,00 FY 0 All Liquor General Federal Highway Turnpike Fish & Game Other $,00,000 $00,000 $,000,000 $,,00 $,00,000 $0,000 $,000 $,,00 The Department of Administrative Services is authorized to make rounding adjustments of up to +$.0 per hour as needed to properly process the employee s payroll within the currently designed Human Resources/Payroll System (NH FIRST). :0 New Section; Legislative Oversight Committee on Employee Relations. Amend RSA - A by inserting after section -a the following new section: -A:-b Legislative Oversight Committee on Employee Relations. I. There shall be a permanent joint legislative committee known as the legislative oversight committee on employee relations. II.(a) The committee shall include the following members: () Five members of the senate, appointed by the senate president. () Five members of the house of representatives, appointed by the speaker of the house of representatives. (b) Members of the committee shall receive mileage at the legislative rate. III. The chair of the committee shall rotate biennially between the senate president or designee and the speaker of the house of representatives or designee, provided that the senate president shall serve as the first chairperson under the provisions of this subparagraph, beginning with the 0- biennium. In the event that the presiding officer or designee serving as chairperson resigns or for any reason is unable to serve, the other presiding officer or designee shall serve as chairperson for the remainder of the biennium, provided that such substitution shall not change the rotation provided for in this subparagraph. IV. The committee shall meet with the state negotiating committee after the first Wednesday in December in even-numbered years, as necessary, to discuss the state s objectives in the bargaining process. Meetings shall be at the call of the chairperson. V. The committee shall hold public hearings on all collective bargaining agreements with state employees and on all fact finder s reports relative to the collective bargaining process with state employees, and shall submit any recommendations on such agreements or reports to the members of the senate and the house of representatives. VI. The senate president may appoint one or more alternates to serve on the committee in the event that a senate member is unable to attend. The speaker of the house of representatives

SB -FN-A-LOCAL - FINAL VERSION - Page - 0 0 may appoint one or more alternates to serve on the committee in the event that a house member is unable to attend. : 0 Capital Budget; Liquor Commission; Purpose Amended. Amend 0, :, XII, C, as amended by 0, 0:, to read as follows: C. [Relocation, Renovation, and New Store Interior- Epping] Relocations, Renovations, and New Store Interiors,0,000 Less Other Funds * -,0,000 Net state appropriation subparagraph C 0 : Lapse Extended. The appropriation made to the liquor commission by 0, :, XII, C, as amended by 0, 0: and section of this act, is hereby extended and shall not lapse until June 0, 0. : Business Profits Tax; Imposition of Tax; 0. Amend RSA -A: to read as follows: -A: Imposition of Tax. I. For all taxable periods ending before December, 0, a tax is imposed at the rate of. percent upon the taxable business profits of every business organization. II. For all taxable periods ending on or after December, 0, a tax is imposed at the rate of. percent upon the taxable business profits of every business organization. III. For all taxable periods ending on or after December, 0, a tax is imposed at the rate of. percent upon the taxable business profits of every business organization. IV. By December, 0, the legislative budget assistant shall report the amount of combined unrestricted general and education trust fund revenue collected for the biennium ending June 0, 0, as reported in the schedule of undesignated/unassigned fund balance for the general fund and education fund as contained in the audited comprehensive annual report performed pursuant to RSA -I:, II(a), to the secretary of state with copies to the governor, speaker of the house of representatives, the senate president, the fiscal committee of the general court, the director of the office of legislative services, and the commissioner of the department of revenue administration. If the amount of combined unrestricted general and education trust fund revenue collected for the biennium ending June 0, 0 is less than $,0,000,000, the tax shall continue to be imposed at the rate in paragraph II. : Business Enterprise Tax; Imposition of Tax; 0. Amend RSA -E: to read as follows: -E: Imposition of Tax. I. For all taxable periods ending before December, 0, A tax is imposed at the rate of / of one percent upon the taxable enterprise value tax base of every business enterprise. II. For all taxable periods ending on or after December, 0, a tax is imposed at

SB -FN-A-LOCAL - FINAL VERSION - Page - 0 0 the rate of. percent upon the taxable enterprise value tax base of every business enterprise. III. For all taxable periods ending on or after December, 0, a tax is imposed at the rate of. percent upon the enterprise value tax base of every business enterprise. IV. By December, 0, the legislative budget assistant shall report the amount of combined unrestricted general and education trust fund revenue collected for the biennium ending June 0, 0, as reported in the schedule of undesignated/unassigned fund balance for the general fund and education fund as contained in the audited comprehensive annual report performed pursuant to RSA -I:, II(a), to the secretary of state with copies to the governor, speaker of the house of representatives, the senate president, the fiscal committee of the general court, the director of the office of legislative services, and the commissioner of the department of revenue administration. If the amount of combined unrestricted general and education trust fund revenue collected for the biennium ending June 0, 0 is less than $,0,000,000, the tax shall continue to be imposed at the rate in paragraph II. : Contingency. I. If both HB -A and HB -FN-A-LOCAL of the 0 regular legislative session become law, then sections,,,,, and of this act shall take effect January, 0, sections,,,,, and of this act shall take effect January, 0, and sections - and - of this act shall take effect upon its passage. If both HB -A and HB -FN-A-LOCAL do not take effect, then sections - of this act shall not take effect. II. If both HB -A and HB -FN-A-LOCAL of the 0 regular legislative session become law, then sections and of this act shall take effect January, 0. If both HB -A and HB - FN-A-LOCAL do not take effect, then sections and of this act shall not take effect. : Nullification of Business Tax Rate Reductions in HB -FN-A-LOCAL. Sections -0 of HB -FN-A-LOCAL of the 0 regular legislative session shall not take effect. : Effective Date. I. Sections - and - of this act shall take effect as provided in section of this act. II. The remainder of this act shall take effect upon its passage. Approved: September, 0 Effective Date: I. Sections - and - shall take effect as provided in section. II. Remainder shall take effect September, 0.

LBAO - 0// SB -FN-A-LOCAL - FISCAL NOTE AN ACT relative to salary increases for state employees and making appropriations therefor, establishing a legislative oversight committee on employee relations, relative to the purpose of a capital budget appropriation, and reducing the rates of the business profits tax and the business enterprise tax. FISCAL IMPACT: Due to time constraints, the Office of Legislative Budget Assistant is unable to provide a fiscal note for this bill, as introduced, at this time. When completed, the fiscal note will be forwarded to the Senate Clerk's Office.