Montana State Legislature

2015-2016 Revenue and Transportation Committee

About Revenue and Transportation Interim Committee

The Revenue and Transportation Interim Committee is a 12-member, joint bipartisan committee of the Legislature that meets between legislative sessions. It has administrative rule review, draft legislation review, program evaluation, and monitoring responsibilities for the Montana Department of Revenue, the Montana Department of Transportation, and the Montana Tax Appeal Board. The committee also has revenue monitoring and estimating responsibilities and must prepare a revenue estimate for introduction before each regular legislative session.

  • REPRESENTATIVE JEFF ESSMANN (R)
  • REPRESENTATIVE GREG HERTZ (R)
  • REPRESENTATIVE TOM JACOBSON (D)--Vice Chair
  • REPRESENTATIVE RAE PEPPERS (D)
  • REPRESENTATIVE ALAN REDFIELD (R)
  • REPRESENTATIVE BRIDGET SMITH (D)
  • SENATOR DICK BARRETT (D)
  • SENATOR MARK BLASDEL (R)
  • SENATOR BRIAN HOVEN (R)
  • SENATOR CHRISTINE KAUFMANN (D)
  • SENATOR SUE MALEK (D)
  • SENATOR FRED THOMAS (R)--Chair

    

Revenue and Transportation Interim Committee Topics

The Revenue and Transportation Interim Committee is responsible by law for carrying out interim studies and monitoring the activities of the Department of Revenue, the Department of Transportation, and the Montana Tax Appeal Board. Reports and other materials related to these topics are available by clicking on the links below.

The committee adopted a work plan that outlines expected activities related to the studies, agency monitoring responsibilities, and revenue estimating and monitoring.

Study Topics

Statutory Duties

​​​​​​​SB 410 Poll​​​​​​​

The Revenue and Transportation Interim Committee was required to conduct a poll regarding whether a proposed Department of Rclosed on Nov. 24, 2015.evenue rule to implement Senate Bill No. 410 is consistent with or contrary to legislative intent. The poll results and materials available during the polling period are provided below. The poll documents were mailed to each legislator on Nov. 10, 2015, and the poll

Montana Administrative Register

Poll Results

Poll Materials

Subcommittee on Joint Revenue Estimating Subcommittee

Subcommittee on Joint Revenue Estimating Subcommittee

Chairman Thomas appointed a subcommittee to make a recommendation to the full committee on whether there should be a joint revenue estimating subcommittee during the next legislative session and, if so, a process for establishing such a subcommittee.

The members of the subcommittee are:

  • Sen. Dick Barrett, chair
  • Sen. Mark Blasdel
  • Rep. Greg Hertz
  • Rep. Tom Jacobson

This memorandum from the subcommittee requested input from legislators by April 8. A memorandum prepared by committee staff also provides background information. Sign-up for email updates here.

The subcommittee will meet via conference call on May 3 at 1 p.m. The call will originate from Room 137 of the Capitol building.

May 3, 2016 -- Meeting Materials

The subcommittee will make its recommendation to the Revenue and Transportation Interim Committee during the June 9-10 meeting.

Proposed Rules Reviewed By RTIC

*The complete text for any of the proposed rules listed below, including any hearing information, may be accessed by visiting http://mtrules.org and entering the MAR Notice Number in the "Search by Notice No." field in the bottom right-hand corner of the page.

Additional information regarding rulemaking and the Legislature's role in the administrative rulemaking process may be accessed here.
July 2015 September 2015 Nov./Dec. 2015

March 2016

March supplement

June 2016 September 2016 November 2016  

 

Senate Bill 410 Poll Documents

 

Department of Revenue and administratively attached entities

MAR Notice Date MAR Notice Number* Agency, Board or Commission Subject Staff Memo/Other Documents
11/10/2016 42-2-956 DOR Notice of Amendment and Repeal - Property Reappraisal Cycles - Assessment Review Deadlines - Electronic Classification and Appraisal Notices - Agricultural Land Regions - Bona Fide Agricultural Operation Determinations (Montana Tax Appeal Board Ruling). November 2016
11/10/2016 42-2-962 DOR Notice of Amendment - Pass-Through Entity Audit Adjustments - Computation of Composite Tax - Pension and Annuity Income Exclusions - Small Business Liability Funds. November 2016
11/10/2016 42-2-963 DOR Notice of Adoption, Amendment, Transfer and Amendment, and Repeal - Application of Penalties and Interest - Reasonable Cause - Timeframe for Appealing Notices of Assessment. November 2016
10/28/2016 42-2-957 DOR Notice of Amendment - Urban Renewal Districts (URD), Targeted Economic Development Districts (TEDD), Tax Increment Finance Districts (TIFD). November 2016
10/28/2016 42-2-958 DOR Notice of Adoption - Requests for Nondisclosure of Property Owner Record Information. November 2016
10/28/2016 42-2-961 DOR Notice of Amendment - Computation of Wage Withholding for State Income Taxes. November 2016
10/14/2016 42-2-964 DOR Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Property Reappraisal. November 2016
10/14/2016 42-2-965 DOR Notice of Public Hearing on Proposed Amendment - Trended Depreciation Schedules for Valuing Property. November 2016
10/14/2016 42-2-966 DOR Notice of Public Hearing on Proposed Amendment - Agricultural Land Valuation. November 2016
10/14/2016 42-2-953 DOR Notice of Adoption - Montana Ammunition Availability Act - Property Tax Exemption Applications. November 2016
10/14/2016 42-2-954 DOR Notice of Amendment - Alternative Business Office Hours in Qualified County Offices. November 2016
10/14/2016 42-2-955 DOR Notice of Public Hearing on Proposed Amendment - Trended Depreciation Schedules for Valuing Property. November 2016
9/23/2016 42-2-962 DOR Notice of Public Hearing on Proposed Amendment - Pass-Through Entity Audit Adjustments - Computation of Composite Tax - Pension and Annuity Income Exclusions - Small Business Liability Funds. November 2016
9/23/16 42-2-963 DOR Notice of Public Hearing on Proposed Adoption, Amendment, Transfer and Amendment, and Repeal - Application of Penalties and Interest - Reasonable Cause - Timeframe for Appealing Notices of Assessment. November 2016
9/23/16 42-2-952 DOR Notice of Amendment - Certification Testing Requirements for Department Property Appraisers. November 2016
9/2/2016 42-2-956 DOR Amended Notice of Public Hearing on Proposed Amendment and Repeal - Property Reappraisal Cycles - Assessment Review Deadlines - Electronic Classification and Appraisal Notices - Agricultural Land Regions - Bona Fide Agricultural Operation Determinations (Montana Tax Appeal Board Ruling).

September 2016

RTIC Letter

9/2/2016 42-2-960 DOR Notice of Public Hearing on Proposed Amendment and Repeal - Corporate Income Tax. September 2016
9/2/2016 42-2-961 DOR Notice of Public Hearing on Proposed Amendment - Computation of Wage Withholding for State Income Taxes. September 2016
8/19/2016 42-2-956 DOR Notice of Public Hearing on Proposed Amendment and Repeal - Property Reappraisal Cycles - Assessment Review Deadlines - Electronic Classification and Appraisal Notices - Agricultural Land Regions - Bona Fide Agricultural Operation Determinations (Montana Tax Appeal Board Ruling). September 2016
8/19/2016 42-2-957 DOR Notice of Public Hearing on Proposed Amendment - Urban Renewal Districts (URD), Targeted Economic Development Districts (TEDD), Tax Increment Finance Districts (TIFD). September 2016
8/19/2016 42-2-958 DOR Notice of Public Hearing on Proposed Adoption - Requests for Nondisclosure of Property Owner Record Information. September 2016
8/19/2016 42-2-959 DOR Notice of Public Hearing on Proposed Adoption and Amendment - Golf Course Valuation. September 2016
8/5/2016 42-2-954 DOR Notice of Public Hearings on Proposed Amendment - Alternative Business Office Hours in Qualified County Offices. September 2016
8/5/2016 42-2-955 DOR Notice of Public Hearing on Proposed Amendment and Transfer and Amendment - Property Tax Assistance Programs. September 2016
7/22/2016 42-2-952 DOR Notice of Public Hearing on Proposed Amendment - Certification Testing Requirements for Department Property Appraisers. September 2016
7/22/2016 42-2-953 DOR Notice of Public Hearing on Proposed Adoption - Montana Ammunition Availability Act - Property Tax Exemption Applications. September 2016
6/17/2016 42-2-950 DOR Notice of Amendment - Uniform Dispute Review Process - Department's Office of Dispute Resolution. September 2016
6/3/2016 42-2-947 DOR Corrected Notice of Amendment - Universal System Benefits Programs. September 2016
5/20/2016 42-2-947 DOR Notice of Amendment - Universal System Benefits Programs. September 2016
5/6/2016 42-2-949 DOR Notice of Amendment - Meetings With Department Leadership - Information Access - Department's Acceptance of Power of Attorney Requests. June 2016
4/22/2016 42-2-947 DOR Amended Notice of Proposed Amendment and Extension of Comment Period - Universal System Benefits Programs. June 2016
4/22/2016 42-2-948 DOR Notice of Amendment - Crude Oil Pricing - Stripper Well Bonus and Stripper Well Exemption Definitions. June 2016
4/22/2016 42-2-951 DOR Notice of Amendment - Industrial Machinery and Equipment Trend Factors. June 2016
3/18/2016 42-2-950 DOR Notice of Extension of Comment Period on Proposed Amendment - Uniform Dispute Review Process - Department's Office of Dispute June 2016
3/4/2016 42-2-949 DOR Notice of Public Hearing on Proposed Amendment - Meetings With Department Leadership, Information Access, and the Department's Acceptance of Power of Attorney Requests. March supplement
3/4/2016 42-2-950 DOR Notice of Public Hearing on Proposed Amendment - Uniform Dispute Review Process - Department's Office of Dispute Resolution. March supplement
3/4/2016 42-2-951 DOR Notice of Proposed Amendment - Industrial Machinery and Equipment Trend Factors. No Public Hearing Contemplated. March supplement
2/19/2016 42-2-948 DOR Notice of Public Hearing on Proposed Amendment - Crude Oil Pricing - Stripper Well Bonus and Stripper Well Exemption Definitions. March 2016
1/8/2016 42-2-947 DOR Notice of Public Hearing on Proposed Amendment - Universal System Benefits Programs. March 2016
1/8/2016 42-2-931 DOR Notice of Adoption, Amendment, and Repeal - Fiduciaries - Estates - Trusts. March 2016
12/24/2015 42-2-937 DOR Notice of Amendment and Repeal - Personal Property Reporting Requirements - Personal Property Taxation Dates - Livestock Reporting - Livestock Per Capita Fee Payments. March 2016
12/24/2015 42-2-938 DOR Notice of Amendment - Resident Military Salary Exclusion. March 2016
12/24/2015 42-2-939 DOR Notice of Adoption - Tax Credits for Contributions to Qualified Education Providers - Student Scholarship Organizations. March 2016
12/24/2015 42-2-939 DOR (Revenue and Transportation Interim Committee) Notice of Interim Committee Poll of the Legislature on Proposed Rule Action by the Department of Revenue - Qualified Education Providers. March 2016
12/24/2015 42-2-942 DOR Notice of Amendment and Repeal - Property Classification, Appraisal, Valuation, and Exemptions. March 2016
12/24/2015 42-2-945 DOR Notice of Amendment - Tax Credits for Historic Property Preservation. March 2016
12/24/2015 42-2-946 DOR Notice of Amendment - Trended Depreciation Schedules for Valuing Property. March 2016
12/10/2015 42-2-940 DOR Notice of Amendment - Centrally Assessed Property. March 2016
12/10/2015 42-2-941 DOR Notice of Adoption and Amendment - Pass-Through Entities. March 2016
12/10/2015 42-2-943 DOR Notice of Adoption and Amendment - Distillery Deliveries - Alternating Proprietor on a Manufacturer's Premises - Contract Manufacturing - Storage of Alcoholic Beverages. March 2016
12/10/2015 42-2-944 DOR Notice of Adoption, Amendment, and Repeal - Agency Liquor Stores. March 2016
11/25/2015 42-2-934 DOR Notice of Amendment - Liquor Prices - Vendor Product Representatives and Permits - Samples - Advertising - Unlawful Acts - Inventory Policy (Powdered/Crystalline Liquor Products) - Product Availability - Product Listing - Bailment - State Liquor Warehouse Management. Nov./Dec. 2015
11/12/2015 42-2-933 DOR Notice of Adoption, Amendment, Transfer, and Repeal - Unclaimed Property. Nov./Dec. 2015
11/12/2015 42-2-935 DOR Notice of Amendment and Repeal - Property Valuation Periods - Property Appraiser Certification Requirements. Nov./Dec. 2015
11/12/2015 42-2-936 DOR Notice of Amendment and Repeal - Property Tax Assistance Programs. Nov./Dec. 2015
10/29/15 42-2-945 DOR Notice of Public Hearing on Proposed Amendment - Tax Credits for Historic Property Preservation. Nov./Dec. 2015
10/29/15 42-2-946 DOR Notice of Public Hearing on Proposed Amendment - Trended Depreciation Schedules for Valuing Property. Nov./Dec. 2015
10/15/2015 42-2-934 DOR Notice of Extension of Comment Period on Proposed Amendment - Liquor Prices - Vendor Product Representatives and Permits - Samples - Advertising - Unlawful Acts - Inventory Policy (Powdered/Crystalline Liquor Products) - Product Availability - Product Listing - Bailment - State Liquor Warehouse Management. Nov./Dec. 2015
10/15/2015 42-2-937 DOR Notice of Public Hearing on Proposed Amendment and Repeal - Personal Property Reporting Requirements - Personal Property Taxation Dates - Livestock Reporting - Livestock Per Capita Fee Payments. Nov./Dec. 2015
10/15/2015 42-2-938 DOR Notice of Public Hearing on Proposed Amendment - Resident Military Salary Exclusion. Nov./Dec. 2015
10/15/2015 42-2-939 DOR Notice of Public Hearing on Proposed Adoption - Tax Credits for Contributions to Qualified Education Providers - Student Scholarship Organizations.

Nov./Dec. 2015

SB 410 Poll

10/15/2015 42-2-940 DOR Notice of Public Hearing on Proposed Amendment - Centrally Assessed Property. Nov./Dec. 2015
10/15/2015 42-2-941 DOR Notice of Public Hearing on Proposed Adoption and Amendment - Pass-Through Entities. Nov./Dec. 2015
10/15/2015 42-2-942 DOR Notice of Public Hearing on Proposed Amendment and Repeal - Property Classification, Appraisal, Valuation, and Exemptions. Nov./Dec. 2015
10/15/2015 42-2-943 DOR Notice of Public Hearing on Proposed Adoption and Amendment - Distillery Deliveries - Alternating Proprietor on a Manufacturer's Premises - Contract Manufacturing - Storage of Alcoholic Beverages. Nov./Dec. 2015
10/15/2015 42-2-944 DOR Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Agency Liquor Stores. Nov./Dec. 2015
9/24/2015 42-2-935 DOR Notice of Public Hearing on Proposed Amendment and Repeal - Property Valuation Periods - Property Appraiser Certification Requirements. Sept. 2015
9/24/2015 42-2-936 DOR Notice of Public Hearing on Proposed Amendment and Repeal - Property Tax Assistance Programs. Sept. 2015
9/24/2015 42-2-932 DOR Notice of Amendment - Review of Centrally Assessed Property Appraisals - Removing an Outdated Reference to a Form Number. Sept. 2015
8/27/2015 42-2-933 DOR Notice of Public Hearing on Proposed Adoption, Amendment, Transfer, and Repeal - Unclaimed Property. Sept. 2015
8/27/2015 42-2-934 DOR Notice of Public Hearing on Proposed Amendment - Liquor Prices - Vendor Product Representatives and Permits - Samples - Advertising - Unlawful Acts - Inventory Policy (Powdered/Crystalline Liquor Products) - Product Availability - Product Listing - Bailment - State Liquor Warehouse Management. Sept. 2015
8/27/2015 42-2-929 DOR Notice of Amendment - Targeted Economic Development Districts. Sept. 2015
8/13/2015 42-2-932 DOR Notice of Proposed Amendment - Review of Centrally Assessed Property Appraisals - Removing an Outdated Reference to a Form Number. No Public Hearing Contemplated. Sept. 2015
8/13/2015 42-2-928 DOR Notice of Adoption, Amendment, and Repeal - Responsible Alcohol Sales and Service Act Server Training Programs. Sept. 2015
7/16/2015 42-2-931 DOR Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Fiduciaries, Estates, and Trusts. Sept. 2015
6/25/2015 42-2-930 DOR Notice of Negotiated Rulemaking - Soliciting Applications for Membership on a Negotiated Rulemaking Committee Relating to Agency Liquor Stores. July 2015

6/25/2015

42-2-929 DOR Notice of Public Hearing on Proposed Amendment - Targeted Economic Development Districts. July 2015
6/11/2015 42-2-928 DOR Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Responsible Alcohol Sales and Service Act Server Training Programs. July 2015
6/11/2015 42-2-927 DOR Notice of Amendment - 2009 Recodification of Statutes in Title 15, Chapter 30, MCA. July 2015
4/30/2015 42-2-927 DOR Notice of Proposed Amendment - 2009 Recodification of Statutes in Title 15, Chapter 30, MCA. No Public Hearing Contemplated. July 2015
1/15/2015 42-2-926 DOR Notice of Amendment and Repeal - Withholding and Estimated Tax Payments–General Withholding and Mineral Royalty Withholding. July 2015
12/24/2014 42-2-925 DOR Notice of Adoption - Value Before Reappraisal for Agricultural Land. July 2015
12/11/2014 42-2-924 DOR Notice of Adoption, Amendment, and Repeal - Valuation and Classification of Real Property. July 2015
12/11/2014 42-2-923 DOR Notice of Amendment - Trended Depreciation Schedules for Valuing Property. July 2015
12/11/2014 42-2-922 DOR Notice of Amendment and Repeal - Montana Reappraisal Plan. July 2015
12/11/2014 42-2-921 DOR Notice of Adoption, Amendment, and Repeal - Liquor Licenses and Permits - Fees - Regulation of Licensees. July 2015
12/11/2014 42-2-920 DOR Notice of Adoption - Filing Requirements for Pass-Through Entities With More Than 100 Partners. July 2015
12/11/2014 42-2-919 DOR Notice of Adoption and Amendment - Montana Family Education Savings Program - Income Tax General Provisions - Tax Returns. July 2015
11/20/2014 42-2-926 DOR Notice of Public Hearing on Proposed Amendment and Repeal - Withholding and Estimated Tax Payments–General Withholding and Mineral Royalty Withholding. July 2015

 

Department of Transportation and administratively attached entities

MAR Notice Date MAR Notice Number* Agency, Board or Commission Subject Staff Memo/Other Documents
10/14/2016 18-161 MDT Notice of Adoption, Transfer and Amendment, Transfer, and Repeal - Motor Fuels Tax. November 2016
8/19/2016 18-158 MDT and Transportation Commission Notice of Adoption, Amendment, and Repeal - Outdoor Advertising Control. September 2016
8/19/2016 18-160 MDT Notice of Amendment - Motor Carrier Services Safety Requirements. September 2016
8/5/2016 18-161 MDT Notice of Proposed Adoption, Transfer and Amendment, Transfer, and Repeal - Motor Fuels Tax. No Public Hearing Contemplated. September 2016
7/8/2016 18-160 MDT Notice of Proposed Amendment - Motor Carrier Services Safety Requirements. No Public Hearing Contemplated. September 2016
6/3/2016 18-159 MDT Notice of Amendment - Motor Carrier Services. September 2016
4/22/2016 18-159 MDT Notice of Proposed Amendment - Motor Carrier Services. No Public Hearing Contemplated. June 2016
3/4/2016 18-158 Transportation Commission Notice of Public Hearing on Proposed Adoption, Amendment, and Repeal - Outdoor Advertising Control. March supplement
2/19/2016 18-157 MDT Notice of Amendment - Motor Carrier Services. March 2016
12/24/2015 18-157 MDT Notice of Proposed Amendment - Motor Carrier Services. No Public Hearing Contemplated. March 2016
10/15/2015 18-156 MDT Notice of Amendment - Motor Carrier Services Out-of-Service Criteria. Nov./Dec. 2015
8/13/2015 18-156 MDT Notice of Proposed Amendment - Motor Carrier Services Out-of-Service Criteria. No Public Hearing Contemplated. Sept. 2015
12/11/2014 18-152 MDT Notice of Amendment - Montana Environmental Policy Act Categorical Exclusions. July 2015
11/20/2014 18-151 MDT Notice of Adoption, Amendment, and Repeal - Highway Right-of-Way Encroachment Permits. July 2015

 

Montana Tax Appeal Board

MAR Notice Date MAR Notice Number* Agency, Board or Commission Subject Staff Memo/Other Documents
         

 

Revenue & Transportation Interim Committee Legislation

The committee proposed 14 bills as a result of its work during the 2015-2016 interim. Committee-proposed legislation is listed below by topic. Legislation requested by the Department of Revenue and Department of Transportation is listed here.

The official drafting (LC) number assigned to the approved bill drafts is listed in parenthesis after the subject of the bill. The bill's progress may be tracked using the official LC number in the online bill-tracking system.

Study-Related Legislation

  • Tax increment financing
    • LCtif3 - Removes certain mills from tax increment financing (amendments approved) (LC 414)
    • LCtif5 - Amends reporting requirements (LC 413)
    • LCtif6 - Amends remittance laws (LC 412)
    • LCtif7 - Amends laws related to an urban renewal agency board of commissioners (amendments approved) (LC 411)
  • Elderly homeowner and renter credit
    • LC2ec1 - Allows credit for property not subject to property taxes (LC 410)
  • Highway State Special Revenue Account
    • LChsra - Revises deposit and expenditure of highway revenue (amendments approved) (LC 415)
  • Property taxable value neutrality
    • LCag01 - Values 1 acre under a residence as class four property (LC 406)
    • LCag02 - Eliminates nonqualified agricultural property designation (LC 407)
    • LCag04 - Simplifies 15-7-202, no policy changes (amendments approved) (LC 408)
    • LCag4b - 1 acre minimum for agricultural classification (LC 409)
  • Tax liens and tax deeds
    • LCtl01 - Working group recommendations (amended to include LCtl02) (LC 405)

Other Legislation

  • LCfix1 - Corrects errors from 2-year reappraisal bill (LC 404)
  • LCincr - Repeals income tax credit relief multiple (LC 403)
  • LCbelt - Primary enforcement of seatbelt laws (revised 9/8/16) (LC 402)

Required Reports

Department of Revenue reports

Citation Reporting Requirement Frequency
15-1-205 Biennial report 20 days before the meeting of the Legislature
15-1-230

Number and type of taxpayers claiming the credit for contributions to a qualified endowment under 15‐30‐2328, the total amount of the credit claimed, the total amount of the credit recaptured, and the Department's cost associated with administering the credit

2016 Report

Biennially
15-6-232

Update of the review and determination process in section 15-6-231 and 15-6-232

2016 Report

Biennially
15-7-111

Tax rates for the upcoming reappraisal cycle that will result in taxable value neutrality for each property class

2016 Report

Second year of each reappraisal cycle
15-24-3211

Use of the property tax abatements for gray water systems under 15‐24‐3202and 15‐24‐3203

2016 Report

Biennially
15-30-3112

List of student scholarship organizations receiving contributions from businesses and individuals that are granted tax credits under 15-30-3111

2016 Report

Biennially
15-31-322(2)

Update of countries that may be considered tax havens under 15-31-322(1)(f)

2016 Report

Biennially
15-32-703(10)

Number and type of taxpayers claiming the credit for costs of investments in depreciable property used for storing or blending biodiesel with petroleum diesel, the total amount of the credit claimed, and the Department's cost associated with administering the credit

2016 Report

Biennially

Department of Transportation reports

Citation Reporting Requirement Frequency
15-70-433(7)

Number and type of taxpayers claiming the refund (1 cent a gallon for retailers or 2 cents a gallon for distributors) on biodiesel sold, the total amount of the refund claimed, and the department's cost associated with administering the refund

2016 Report

Biennially
61-10-154(8)

Enforcement of department's authority to stop and inspect, if probable cause exists, diesel‐powered vehicles to determine compliance with provisions of special fuels use tax and impacts of enforcement on the state special revenue fund

2016 Report

Biennially
Ch. 384, L. 2015

Compile an inventory and maintenance plan for all multiuse trails and other paths within state‐maintained federal‐aid highway rights‐of‐way that are used by pedestrians and other non‐motorized users

Draft report

Final report

One-time to RTIC and 65th Legislature
decorative leaves element