MINUTES OF THE ASSEMBLY COMMITTEE ON WAYS AND MEANS Sixty-eighth Session April 24, 1995 The Committee on Ways and Means was called to order at 8:00 a.m., on Monday, April 24, 1995, Chairman Marvel presiding in Room 352 of the Legislative Building, Carson City, Nevada. Exhibit A is the Agenda. Exhibit B is the Attendance Roster. COMMITTEE MEMBERS PRESENT: Mr. Morse Arberry, Jr., Chairman Mr. John W. Marvel, Chairman Mrs. Jan Evans, Vice Chairman Mrs. Sandra Tiffany, Vice Chairman Mr. Dennis L. Allard Mrs. Maureen E. Brower Mrs. Vonne Chowning Mr. Jack D. Close Mr. Joseph E. Dini, Jr. Mr. Thomas A. Fettic Ms. Chris Giunchigliani Mr. Lynn Hettrick Mr. Bob Price Mr. Larry L. Spitler STAFF MEMBERS PRESENT: Mark Stevens, Fiscal Analyst Gary Ghiggeri, Deputy Fiscal Analyst ASSEMBLY BILL 200 Revises provisions governing organization of department of information services and administration of state communications system. Pam Case, Deputy Director of the Department of Information Services testified A.B. 200 is a clean-up bill combining NRS 233F into NRS 242. The bill outlines the changes necessary to reorganize the Department of Information Services (DIS) from five to two divisions. Chairman Marvel said he received information from a telecommunications company expressing their concern for the broad scope of authority awarded to DIS in this bill. Ms. Case noted A.B. 200 does not change the authority of the department. It simply moves the statute for the Telecommunications Division from the Department of General Services into the statute for the DIS. Chairman Marvel read the changes proposed by the telecommunications industry to A.B. 200; Section 2, Subsection 1, "Develop technical standards and plans to provide for the deployment and administration of an interoperable state telecommunications system. The system must be integrated and cost effective and may include services between state, cities, counties and schools. The division may consider for the system all the telecommunications requirements of the state as political subdivisions." Ms. Tiffany explained the Joint Subcommittee on General Government consolidated the telecommunications unit in the Department of Motor Vehicles and Public Safety into DIS. She expressed her concern with the proposed changes deleting "plan and carry out". The Department of Information Services needs to be involved with the planning of a statewide telecommunications network. However, "carry out" should be deleted because it may imply they would be the implementation team. Chairman Marvel said there is concern with the language in Section 7(a). Agencies have indicated it gives too much power to DIS. Ms. Case responded that Ms. Kavanau submitted proposed changes to the bill to alleviate that concern. Ms. Giunchigliani requested more information on the effect of the proposed changes to local government. Ms. Case responded the existing language in the statute was written particularly with regard to local government. It allows the state to provide services to people outside of the executive branch but does not force anyone to use those services. The language in the bill that pertains to the authority of the Department of Information services has always been there. It is understood the legislative intent is to provide oversight of technology and telecommunications in the state. Ms. Case stated if public safety is not consolidated then the language in the bill needs to be defined. Ms. Giunchigliani stressed A.B. 200 can be the vehicle to clarify the intent with regard to public safety and telecommunications. Ms. Tiffany said the intent of the subcommittee was to exclude public safety and offered to work on further clarification of the issue. Chairman Marvel asked Mr. Spitler and Ms. Tiffany to work with DIS in further clarifying the language. ASSEMBLY BILL 244 Makes appropriation to department of business and industry for establishment of venture capital fund. Assemblywoman Evans said A.B. 244 represents a continuation of work started by the 1991 Legislature. In 1991, a bill was passed that provided $50,000 in state money to be matched by $50,000 of private sector money to do a market study and business plan on the availability of financing for small businesses. A team was formed who then hired a consultant to conduct the market study and business plan. In 1993, the group presented their report and the legislature established the position of Director of Industry Development in the Department of Business and Industry. Under further legislative direction, a plan was formed and A.B. 244 contains the outline for the venture capital fund. Rose McKinney-James, Director of the Department of Business and Industry, introduced Jim Bradham, Co-Chairman of the Private Sector Steering Committee, and Bobbi Bennett, President of Nevada State Development Corporation. Ms. McKinney-James highlighted two areas of interest to the business community served by the Department of Business and Industry - access to capital and properly developed information and referral. A.B. 244 addresses the significant need to provide capital to businesses. This is a private sector initiative and the Department of Business and Industry is positioned to assist and facilitate the $200,000 one- shot appropriation. She referred to Exhibit C which contains the amendment to A.B. 244 delineating the role of the Department of Business and Industry. Ms. McKinney-James referred to Section l(b) which states the fund should have a minimum of $3 million in legally binding financial commitments pledged from private sector sources to trigger the $200,000 appropriation. Section l establishes the mechanism by which the department will work with the fund. The one-shot appropriation is to be devoted to underwriting salaries and marketing. She added there is $3.5 million pledged to date. The final provision requires a report be submitted to the 1997 Legislature detailing how the funds have been expended and the accomplishments to date. Chairman Marvel stated he has a conflict of interest with A.B. 244 and would not be voting on this measure. Mr. Allard disclosed he has a small business loan with the Nevada State Development Corporation. He questioned if there will be caps on the loan amounts. Ms. McKinney-James said no caps have been established. James Bradham, President of American Bank of Commerce in Las Vegas and Co- Chairman of the Steering Committee, stated progress has been slow since the inception of this program in 1991. The requested $200,000 will be used only if a minimum of $5 million in private capital is raised. In addition to the $200,000 start up money, also needed is the support of the Governor and Ms. McKinney- James to help to convince corporations statewide of the need to raise the $5 million in capital funds. Chairman Marvel asked how much of a commitment is anticipated from the financial institutions in the state. Mr. Bradham said the financial institutions will contribute more than half of the anticipated $5 million. Chairman Marvel said there was a problem previously concerning misinformation and questioned at what point is the commitment firm. Mr. Bradham said the commitment is firm when they "write the check". He assured the committee the formation of the capital will move forward rapidly in the next 45 to 60 days. Mr. Bradham pointed out the "products" offered by the proposed corporation are not in competition with financial institutions. In fact, it is a partnership or credit enhancement. Mr. Bradham added another advantage is the capability of near- equity financing. The charters of financial institutions prohibit them from taking equity positions. It is envisioned, where appropriate, the Nevada Capital Development Corporation could take equity positions that would allow for substantially greater rewards as well as greater risks. Chairman Marvel asked if there is CRA involvement. Mr. Bradham answered affirmatively. Ms. Tiffany applauded the coordinated effort of government and business. She asked if the requested $200,000 one-shot appropriation is more credibility than facilitation. Ms. McKinney-James responded the appropriation is not targeted for the actual funding of the loan. Ms. Tiffany asked what is the targeted market. Ms. McKinney-James explained the market is small businesses past the start-up stage but just below the level reachable by commercial lenders. She clarified there will be no restriction on the nature of the businesses but will be consistent with the policy developed through the Economic Development Commission. Ms. Tiffany asked if the proposed fund will serve in the capacity of a venture capitalist and if so, who will serve in the oversight position. Mr. Bradham said the term "venture capitalist" indicates a start-up situation but assured the committee the majority of the positions taken will not be start-up but funds for expansion, increased sales, and increased jobs. The corporation will have a board of directors composed of investors. Ms. Tiffany asked the location of the corporation. Mr. Bradham indicated there would be locations in both northern and southern Nevada as well as in rural areas. Ms. Tiffany asked where will the primary corporate office be located. Mr. Bradham said that has not been determined. Ms. Tiffany expressed concern of the possible overlap with Small Business Loans (SBA). Ms. McKinney-James agreed there may be some overlap with SBA but it is not the intention to compete with the SBA. Ms. Tiffany inquired what is the time frame to actually "open the doors". Mr. Bradham said in the next 45 to 60 days the capital fund raising will be complete. Mr. Allard asked what will be the venue to apply for a loan through this fund. Mr. Bradham said businesses could apply through their bank or directly to the Nevada State Development Corporation. Mr. Allard asked for clarification if the commitment from private institutions is $3 million or $5 million. Ms. McKinney- James said $3 million is the amount necessary for the Department of Business and Industry to execute the agreement. Mrs. Brower inquired if the emphasis is more on accessible loans and not necessarily a lower interest rate. Mr. Bradham stated the loans will be based on the going rate of interest. Mrs. Brower asked what is the success rate of similar programs in other states. Mr. Bradham replied similar programs have very high success rates. Ms. Giunchigliani asked what department would facilitate this fund. Ms. McKinney- James responded the fund would be facilitated through the director's office of the Department of Business and Industry, Industrial Development and Planning Section. Ms. Giunchigliani referred to Section l and asked if a person qualified for a minority loan would they be disqualified from applying for a loan from this fund. Mr. Bradham answered the fund is envisioned not to be issue oriented or market segment oriented. The primary purpose of the loan committee is to establish qualification for repayment. Ms. Giunchigliani further questioned if new businesses without an established track record would be considered for a loan. Mr. Bradham reiterated the bias will be based on ability to repay the loan. Ms. McKinney-James clarified the risk in this fund is beyond what a commercial lender can do because of current regulatory restrictions. Mr. Close asked if similar programs had a high percentage of bad debts. Mr. Bradham testified the loan losses in similar programs are twice the amount experienced by banks; however, the pricing mechanism takes the losses into consideration and there is ample income generated to reserve for those loan losses. Ms. McKinney-James interjected the potential loss ratio will be higher than a commercial lending setting. Mr. Close questioned the commitment of the investors considering the risk involved. Mr. Bradham said the investors are committed and understand the fund will be operating in the red for approximately 3 years. Mr. Fettic asked why the state is contributing $200,000 when the fund will have $7 million from investors. Ms. McKinney-James responded the $200,000 is representative of the state's commitment to the development capital fund. Bobbi Bennett, representing the Nevada State Development Corporation (NSDC), testified the purpose of the corporation is to assist growing businesses in finding financing for expansion. The U.S. Small Business Administration cannot fill all the need for business financing. Ms. Bennett summarized four typical examples of businesses who would benefit from a source of financing proposed in the development capital fund (Exhibit D). She noted the Reno office of NSDC receives 2 to 3 inquires per month and the Las Vegas office receives one inquiry per week for sources of mezzanine financing. Mr. Allard questioned what will be the criteria for issuing a loan. Mr. Bradham said granting loans will be determined by a board of directors composed of those who have contributed the capital. It is assumed there will be substantial representation of banks, mining industry and others. Mr. Allard asked if any of the loans will be used for capital improvements. Mr. Bradham said the premise of the loan is unrestricted capital. Ms. Tiffany questioned how the program will be marketed - brochures, television or telephone response. Ms. McKinney-James said the $100,000 per year state portion will be devoted to marketing and any of the options mentioned are possibilities. Ms. Tiffany suggested the business tax rolls be utilized in targeting the market for this program. Sarah Mersereau-Adler, representing the Rural Economic and Community Development Services, stated her firm belief in the Nevada Development Capital Corporation. The NDCC will be a partner with Rural Nevada Development Corporation (RNDC) which is a non-profit corporation focusing on business financing and on affordable housing. The RNDC office is in Ely and NDCC's offices in the northern and southern portions of the state will create a "3-legged stool". She added the USDA will match $1.00 for every $1.50 of support by the state and private sector. Drury Thiercof, Director of the Great Basin Bank of Nevada, said this program will give the rural areas of Nevada an opportunity to access a capital account. Ted Wehking, Executive Vice President of the Nevada Bankers Association, echoed the bankers association is fully behind this program. Bank of America and First Interstate Bank are on record with a commitment. Austin Steadham, retired chairman of Sierra Pacific, commented one of the guidelines established for the proposed fund is sole consideration to firms that will bring value to the dollar investment. He noted several western states currently have this type of financing available. Mrs. Evans voiced her thanks on behalf of the legislature to Ms. McKinney-James, Mr. Struve, Mr. Steadham, Mr. Bradham, and the private sector steering committee for their work in formulating this program. Mr. Dave Horton expressed his enthusiasm for this legislation. ASSEMBLY CONCURRENT RESOLUTION 24 Directs adjustment of sums of money from issuance of certain state general obligation bonds previously authorized for expenditure for certain purposes related to protection and preservation of natural resources. Steve Weaver, Chief of Planning and Development with the Division of State Parks, said A.C.R. 24 provides a reallocation of Question 5 parks and wildlife bond funds to cover the FY 95 construction management fee for Question 5 projects. It also allows for the release of seasonal parks staff money that was held until the construction management fee was covered. He referred to page 2 line 24 and proposed to increase the amount to $129,875 for the Cathedral Gorge Visitors' Center. The increase is needed because fact bids were higher than anticipated. The funds will come from four other Question 5 projects which are complete and have surplus funds or have been relegated to a lower priority since the agency's request for staffing and operating is not included in the recommended budget. Ms. Giunchigliani asked for clarification of the reductions. Mr. Weaver reviewed the projects that will be reduced or increased. Ms.Tiffany asked if the proposed changes have been submitted in writing to the committee. Mr. Weaver responded affirmatively. SENATE BILL 148 Makes supplemental appropriation to state board of parole commissioners for retroactive retirement contributions. Janet Johnson, Budget Division, explained the bill requests a supplemental appropriation for $3,423. In 1991, after a Parole Board Commissioner retired, it was discovered contributions had not been made. The Public Employees Retirement Board requested the contributions, but there were insufficient funds reverted from the budget for the Parole Board to complete the payment. SENATE BILL 149 Makes supplemental appropriation to department of education for expenses related to residential and educational needs of children with disabilities. Mary Peterson, State Superintendent of Public Instruction, introduced Gloria Dopf, Director of Special Education. Ms. Peterson explained S.B. 149 is a request for a supplemental appropriation for the NRS 395 program to complete obligations for the current year through June 30, 1995. Gloria Dopf outlined the NRS Chapter 395 program enables local school districts to apply for benefits to the Department of Education when the local school board determines an appropriate program of special education cannot be provided for a youngster. The budget is divided into two categories for expenditures for placements. Category 10 placements are solely managed by the Department of Education, and Category 11 placements are jointly managed with the Department of Human Resources, Division of Child and Family Services. Mr. Marvel asked if the supplemental appropriation in S.B. 149 is for Category 10 placements and why was the original request of $870,000 reduced to $603,000. Ms. Dopf said the appropriation applies to the entire budget account #2670, including Categories 10, 11 and indirect costs. The original $870,000 request inadvertently included the portion of the program costs that could be covered by federal funds. Subsequently, the Interim Finance Committee increased the authority in the budget to utilize federal funds. The actual need for state supplemental funds was $670,000. Following the Interim Finance Committee, the Division of Child and Family Services submitted a revised cost projection which led to a reduction in the state supplemental by approximately $67,000. The requested $603,000 supplemental will be adequate to cover costs to the end of the fiscal year. Mr. Marvel questioned the caseload projection for the next biennium. Ms. Dopf said the number of placements in the Chapter 395 program has been stable - 30 to 35 students in both Categories 10 and 11. The increase in the budget is the result of a single high cost placement due to the constellation of services required. Mr. Marvel inquired about the situation of shared responsibility with the Department of Education and the Division of Child and Family Services. Ms. Dopf explained budgetary projections have been difficult to establish because the Division of Child and Family Services accounts for expenditures differently than does the Department of Education. The benefits, however, are in prioritizing in-state placements rather than the more costly out-of-state placements. She added supervisory responsibility for placements has been difficult for the Department of Education because the Division of Child and Family Services is a co-agency. Mark Stevens noted the Joint Subcommittee on Human Resources/K-12 has recommended the program be returned to the Department of Education. The shared program as it currently exists would be eliminated based on that recommendation if it is adopted. Mr. Marvel asked if that will require a statutory revision. Mr. Stevens responded affirmatively. Jeanne Botts, Program Analyst, Fiscal Division, said the Senate Finance Committee requested a bill draft to put sole authority for placements with the Department of Education. A joint inter-agency advisory committee would also be created with the Department of Education, Division of Child and Family Services, Division of Mental Hygiene and Mental Retardation and possibly the Director's Office of Human Resources. This committee would be required to review each out- of-district placement and the children eligible for benefits under Chapter 395 would be prioritized for the in-state placements in the Department of Human Resources' facilities. Additionally, the joint inter-agency advisory committee would develop long-range plans for building in-state capacity. Mary Peterson maintained it is imperative to have inter-agency cooperation in the form of a committee to have joint authority for placements. ASSEMBLY BILL 106 Provides for forfeiture of good-time credit on account of frivolous civil action. Ms. Giunchigliani distributed a proposed amendment to A.B. 106 addressing the constitutionality question. Anne Cathcart, Senior Deputy Attorney General, representing the Nevada Department of Prisons, explained the issue of constitutionality is based on determining if a lawsuit is "frivolous". The Federal Rules of Civil Procedure, "Rule 11", is the basis for the amendment and is the standard used by the federal court to determine whether or not a claim is frivolous. The intent of this bill is to provide a mechanism for the Nevada Department of Prisons to discipline an inmate internally for filing a frivolous claim through violation of the Code of Penal Discipline (Violation No. 48). If the inmate is found to have committed that violation, then the Department of Prisons can implement the following sanctions: withdraw privileges, fine the inmate, or take away good time credit. Chairman Arberry asked who will make the determination that a lawsuit is "frivolous". Ms. Cathcart said initially there will be a court finding. Once the court has issued an order dismissing a case, then either the court or the Office of the Attorney General may refer the case to the Nevada Department of Prisons. At that point, the inmate will be notified of the alleged violation and a hearing is set. There are usually 3 hearings officers who determine the violation and sanctions are imposed. However, the hearings officers do not have the ability to take away good time credits. They refer the matter to the Director of the Department of Prisons. The Director makes the determination to take away good time credits and if so the extent. The intent of this legislation is to choose some of the more frequent civil rights filers. Chairman Arberry expressed his concern that personalities would enter into the determination of taking away the good time credits. Mr. Price asked if other states currently have similar legislation on frivolous lawsuits. Ms. Cathcart reported Texas and Arizona have such legislation. She pointed out this is untested in terms of constitutionality. Since no inmate has a constitutional right to good time credits other than what the legislature determines to give, the legislature can impose limitations and restrictions on obtaining and retaining good time credits. Mr. Price questioned what sanctions, if any, are imposed on the general population for filing frivolous lawsuits. Ms. Cathcart replied if sanctions are imposed they are usually in the form of monetary sanctions or dismissal of the action. Chairman Marvel called for a vote. MS. GIUNCHIGLIANI MOVED AMEND AND DO PASS. MR. HETTRICK SECONDED THE MOTION. THE MOTION CARRIED. MR. PRICE VOTED NO. ******** ASSEMBLY BILL 389 Revises provisions governing payment of certain expenses of offender incarcerated in state prison. Mr. Hettrick spoke from (Exhibit E) and proposed to revise the proposed amendment by deleting "and other costs not otherwise mentioned" from Section 2, Subsection 3. Secondly, amend Section 2, Subsection 2 by moving "Defray the costs paid by the department for medical care for the offender" to Item (e) of Subsection 1 of Section 2. Item (e) would now say: "Defray the costs paid by the department for medical care for the offender including but not limited to...". Subsection 3 would become Subsection 2. Ms. Cathcart added the phrase "excepting where the transport is due to a criminal prosecution, a post conviction proceeding, or a basic civil rights proceeding" was included in the amendment related to transportation to defray any challenges. Ms. Cathcart advised the inmate may feel they are unable to challenge their conviction or challenge conditions of confinement if he doesn't have any money. Additionally, she advised another bill is pending regarding transportation of inmates for court proceedings which includes more detail. Chairman Marvel called for a motion. MR. HETTRICK MOVED AMEND AND DO PASS. MR. ALLARD SECONDED THE MOTION. THE MOTION CARRIED UNANIMOUSLY. *********** ASSEMBLY BILL 234 Makes appropriation to division of water planning of state department of conservation and natural resources for office equipment and computer hardware and software. Mark Stevens explained A.B. 234 is an appropriation to the Division of Water Planning for data processing equipment. One item requested is a geographic information services system in the amount of $46,000. Chairman Marvel said there is a bill draft transferring the water planning function to the State Engineer's Office and suggested holding this bill until a later date. Mr. Spitler expressed concern there may be a duplication of equipment by combining the offices. Ms. Tiffany asked for an explanation of the request for an electric binding machine. Jeanne Botts said the machine is used to bind reports produced by the Division of Water Planning. She noted the agency was asked to prioritize its equipment needs. Ms. Tiffany suggested the binding process is a function of the State Printing Office and questioned purchasing binding machines for individual divisions. She also requested a breakdown on the software, the workstation and plotter and digitizer table. ASSEMBLY BILL 296 Revises provisions governing fees collected for issuance or renewal of licenses for teacher and other educational personnel. Ms. Giunchigliani proposed amending A.B. 296 on Line 2 by deleting "may", adding "shall" and replacing "$25" with "$65". What that will do is send the message that licensing fees may need to be increased if additional staff is to be added in future biennial budgets. Chairman Marvel asked if the subcommittee had discussed this. Ms. Giunchigliani said this just came up on Friday. Mark Stevens clarified the subcommittee has not closed this budget. Currently, the teacher certification fees are deposited as general fund revenue and a general fund appropriation is provided to finance the operation of this particular budget account. This bill removes the revenue from the general fund and places it directly in the budget. The majority of the funding for the teacher certification function would come from the fees paid by applicants. Ms. Giunchigliani said this is appropriate and long overdue. It is similar to what other commissions do. If you want to wait on holding this budget that is fine. She said she would discuss with Perry Comeaux the issues of fingerprinting for the other groups which will offset some general fund money but should not affect his one. Chairman Marvel asked what is the response from teachers on the fee increase. Ms. Giunchigliani said the fee is going to be increased to $75 and this bill sets a minimum at a more appropriate level but does not let them get away with saying "may" when it really should be "shall". Ms. Giunchigliani said she would be willing to take the heat for it. Chairman Marvel called for a motion on A.B. 296. MS. GIUNCHIGLIANI MOVED TO AMEND AND DO PASS. MRS. EVANS SECONDED THE MOTION. MOTION CARRIED UNANIMOUSLY. *********** Chairman Marvel called for a motion on A.C.R. 24. MR. DINI MOVED ADOPT AS AMENDED. MS. TIFFANY SECONDED THE MOTION. MOTION CARRIED UNANIMOUSLY. ************ Chairman Marvel called for a motion on A.B. 244. MRS. EVANS MOVED AMEND AND DO PASS. MS. TIFFANY SECONDED THE MOTION. MOTION CARRIED. MR. SPITLER ABSTAINED. ************* DEPARTMENT OF EDUCATION - PAGE 165 Mrs. Evans presented the report from the Joint Subcommittee on Human Resources and K-12 (Exhibit F). Twenty of the 26 budgets in K-12 have been closed. The budgets excluded are: Distributive School Account, Class Size Reduction, School Improvement, Occupational Education, Proficiency Testing, and Teacher Education and Licensing. The changes submitted by the joint subcommittee in the 20 budget accounts saves $78,507 in general fund appropriations in the first year of the biennium and $76,874 in the second year. Chairman Marvel asked for a motion on the Human Resources and K-12 Joint Subcommittee Report. MR. DINI MOVED TO ACCEPT THE SUBCOMMITTEE REPORT. MR. SPITLER SECONDED THE MOTION. Chairman Arberry pointed out Ms. Giunchigliani had some concern with the Joint Subcommittee report and was temporarily out of the committee room to testify on another bill. Chairman Marvel suggested holding the vote on the report. MR. DINI MOVED TO RESCIND HIS MOTION. SECONDED BY MR. SPITLER. MOTION CARRIED UNANIMOUSLY. MR. DINI MOVED TO ACCEPT THE SUBCOMMITTEE'S REPORT CLOSING THE 19 BUDGETS PRESENTED EXCLUDING THE BUDGET FOR THE SCIENCE CONSULTANT POSITION. MR. SPITLER SECONDED THE MOTION. MOTION CARRIED UNANIMOUSLY. *********** Mark Stevens presented an update for the committee (Exhibit G) detailing 1994- 1995 surplus funds and 1995-1997 ongoing funds. Ms. Giunchigliani referred to the category "Potential Budget Actions" and asked if the change in the assessed valuation is reflected in the amounts shown. Mr. Stevens said amounts under DSA - Assessed Valuation are the net change in the assessed valuation numbers for both 50 cents and 25 cents - the 25 cents within the school fund and the 50 cents is the local share. There would an additional $7.1 million in assessed valuation that is plugged into the DSA budget the first year and an additional $4 million the second year of the biennium. Ms. Giunchigliani questioned if the amount budgeted for teacher salaries was too low. Mr. Stevens said there was discussion that the amount included for hiring new teachers was too low. He added the joint subcommittee has not taken action on any of the items listed under "Potential Budget Actions". There being no further business, the committee adjourned at 10:40 a.m. RESPECTFULLY SUBMITTED: Linda Corbett, Committee Secretary Assembly Committee on Ways and Means April 24, 1995 Page