Connecticut 2024 Regular Session

Connecticut Senate Bill SB00269 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	LCO No. 1990 1 of 12
4	4
5	5	General Assembly Raised Bill No. 269
6	6	February Session, 2024
7	7	LCO No. 1990
8	8
9	9
10	10	Referred to Committee on HOUSING
11	11
12	12
13	13	Introduced by:
14	14	(HSG)
15	15
16	16
17	17
18	18
19	19	AN ACT REDUCING THE SALES AND USE TAXES FOR CERTAIN
20	20	GOODS USED IN NEW HOUSING CONSTRUCTION.
21	21	Be it enacted by the Senate and House of Representatives in General
22	22	Assembly convened:
23	23
24	24	Section 1. Subdivision (1) of section 12-408 of the 2024 supplement to 1
25	25	the general statutes is repealed and the following is substituted in lieu 2
26	26	thereof (Effective July 1, 2024, and applicable to sales occurring on or after 3
27	27	July 1, 2024): 4
28	28	(1) (A) For the privilege of making any sales, as defined in 5
29	29	subdivision (2) of subsection (a) of section 12-407, at retail, in this state 6
30	30	for a consideration, a tax is hereby imposed on all retailers at the rate of 7
31	31	six and thirty-five-hundredths per cent of the gross receipts of any 8
32	32	retailer from the sale of all tangible personal property sold at retail or 9
33	33	from the rendering of any services constituting a sale in accordance with 10
34	34	subdivision (2) of subsection (a) of section 12-407, except, in lieu of said 11
35	35	rate, the rates provided in subparagraphs (B) to (I), inclusive, of this 12
36	36	subdivision; 13
37	37	(B) (i) At a rate of fifteen per cent with respect to each transfer of 14
38	38	occupancy, from the total amount of rent received by a hotel or lodging 15 Raised Bill No. 269
39	39
40	40
41	41
42	42	LCO No. 1990 2 of 12
43	43
44	44	house for the first period not exceeding thirty consecutive calendar 16
45	45	days; 17
46	46	(ii) At a rate of eleven per cent with respect to each transfer of 18
47	47	occupancy, from the total amount of rent received by a bed and 19
48	48	breakfast establishment for the first period not exceeding thirty 20
49	49	consecutive calendar days; 21
50	50	(C) With respect to the sale of a motor vehicle to any individual who 22
51	51	is a member of the armed forces of the United States and is on full-time 23
52	52	active duty in Connecticut and who is considered, under 50 App USC 24
53	53	574, a resident of another state, or to any such individual and the spouse 25
54	54	thereof, at a rate of four and one-half per cent of the gross receipts of any 26
55	55	retailer from such sales, provided such retailer requires and maintains a 27
56	56	declaration by such individual, prescribed as to form by the 28
57	57	commissioner and bearing notice to the effect that false statements made 29
58	58	in such declaration are punishable, or other evidence, satisfactory to the 30
59	59	commissioner, concerning the purchaser's state of residence under 50 31
60	60	App USC 574; 32
61	61	(D) (i) With respect to the sales of computer and data processing 33
62	62	services occurring on or after July 1, 2001, at the rate of one per cent, and 34
63	63	(ii) with respect to sales of Internet access services, on and after July 1, 35
64	64	2001, such services shall be exempt from such tax; 36
65	65	(E) (i) With respect to the sales of labor that is otherwise taxable under 37
66	66	subparagraph (C) or (G) of subdivision (2) of subsection (a) of section 38
67	67	12-407 on existing vessels and repair or maintenance services on vessels 39
68	68	occurring on and after July 1, 1999, such services shall be exempt from 40
69	69	such tax; 41
70	70	(ii) With respect to the sale of a vessel, a motor for a vessel or a trailer 42
71	71	used for transporting a vessel, at the rate of two and ninety-nine-43
72	72	hundredths per cent, except that the sale of a vessel shall be exempt from 44
73	73	such tax if such vessel is docked in this state for sixty or fewer days in a 45
74	74	calendar year; 46 Raised Bill No. 269
75	75
76	76
77	77
78	78	LCO No. 1990 3 of 12
79	79
80	80	(iii) With respect to the sale of dyed diesel fuel, as defined in 47
81	81	subsection (d) of section 12-487, sold by a marine fuel dock exclusively 48
82	82	for marine purposes, at the rate of two and ninety-nine-hundredths per 49
83	83	cent; 50
84	84	(F) With respect to patient care services for which payment is 51
85	85	received by the hospital on or after July 1, 1999, and prior to July 1, 2001, 52
86	86	at the rate of five and three-fourths per cent and on and after July 1, 2001, 53
87	87	such services shall be exempt from such tax; 54
88	88	(G) With respect to the rental or leasing of a passenger motor vehicle 55
89	89	for a period of thirty consecutive calendar days or less, at a rate of nine 56
90	90	and thirty-five-hundredths per cent; 57
91	91	(H) With respect to the sale of (i) a motor vehicle for a sales price 58
92	92	exceeding fifty thousand dollars, at a rate of seven and three-fourths per 59
93	93	cent on the entire sales price, (ii) jewelry, whether real or imitation, for 60
94	94	a sales price exceeding five thousand dollars, at a rate of seven and 61
95	95	three-fourths per cent on the entire sales price, and (iii) an article of 62
96	96	clothing or footwear intended to be worn on or about the human body, 63
97	97	a handbag, luggage, umbrella, wallet or watch for a sales price 64
98	98	exceeding one thousand dollars, at a rate of seven and three-fourths per 65
99	99	cent on the entire sales price. For purposes of this subparagraph, "motor 66
100	100	vehicle" has the meaning provided in section 14-1, but does not include 67
101	101	a motor vehicle subject to the provisions of subparagraph (C) of this 68
102	102	subdivision, a motor vehicle having a gross vehicle weight rating over 69
103	103	twelve thousand five hundred pounds, or a motor vehicle having a 70
104	104	gross vehicle weight rating of twelve thousand five hundred pounds or 71
105	105	less that is not used for private passenger purposes, but is designed or 72
106	106	used to transport merchandise, freight or persons in connection with 73
107	107	any business enterprise and issued a commercial registration or more 74
108	108	specific type of registration by the Department of Motor Vehicles; 75
109	109	(I) With respect to the sale of meals, as defined in subdivision (13) of 76
110	110	section 12-412, sold by an eating establishment, caterer or grocery store; 77
111	111	and spirituous, malt or vinous liquors, soft drinks, sodas or beverages 78 Raised Bill No. 269
112	112
113	113
114	114
115	115	LCO No. 1990 4 of 12
116	116
117	117	such as are ordinarily dispensed at bars and soda fountains, or in 79
118	118	connection therewith; in addition to the tax imposed under 80
119	119	subparagraph (A) of this subdivision, at the rate of one per cent; 81
120	120	(J) With respect to the sale of tangible personal property purchased 82
121	121	for the construction of a new residential development project, at the rate 83
122	122	of three per cent, provided such project contains not fewer than fifty 84
123	123	dwelling units of affordable housing, as defined in section 8-39a, except 85
124	124	that the provisions of this subparagraph shall not apply to a project that 86
125	125	qualifies for an exemption under section 12-412; 87
126	126	[(J)] (K) The rate of tax imposed by this chapter shall be applicable to 88
127	127	all retail sales upon the effective date of such rate, except that a new rate 89
128	128	that represents an increase in the rate applicable to the sale shall not 90
129	129	apply to any sales transaction wherein a binding sales contract without 91
130	130	an escalator clause has been entered into prior to the effective date of the 92
131	131	new rate and delivery is made within ninety days after the effective date 93
132	132	of the new rate. For the purposes of payment of the tax imposed under 94
133	133	this section, any retailer of services taxable under subdivision (37) of 95
134	134	subsection (a) of section 12-407, who computes taxable income, for 96
135	135	purposes of taxation under the Internal Revenue Code of 1986, or any 97
136	136	subsequent corresponding internal revenue code of the United States, 98
137	137	as amended from time to time, on an accounting basis that recognizes 99
138	138	only cash or other valuable consideration actually received as income 100
139	139	and who is liable for such tax only due to the rendering of such services 101
140	140	may make payments related to such tax for the period during which 102
141	141	such income is received, without penalty or interest, without regard to 103
142	142	when such service is rendered; 104
143	143	[(K)] (L) (i) For calendar quarters ending on or after September 30, 105
144	144	2019, the commissioner shall deposit into the regional planning 106
145	145	incentive account, established pursuant to section 4-66k, six and seven-107
146	146	tenths per cent of the amounts received by the state from the tax 108
147	147	imposed under subparagraph (B) of this subdivision and ten and seven-109
148	148	tenths per cent of the amounts received by the state from the tax 110
149	149	imposed under subparagraph (G) of this subdivision; 111 Raised Bill No. 269
150	150
151	151
152	152
153	153	LCO No. 1990 5 of 12
154	154
155	155	(ii) For calendar quarters ending on or after September 30, 2018, the 112
156	156	commissioner shall deposit into the Tourism Fund established under 113
157	157	section 10-395b ten per cent of the amounts received by the state from 114
158	158	the tax imposed under subparagraph (B) of this subdivision; 115
159	159	[(L)] (M) (i) For calendar months commencing on or after July 1, 2021, 116
160	160	but prior to July 1, 2023, the commissioner shall deposit into the 117
161	161	municipal revenue sharing account established pursuant to section 4-66l 118
162	162	seven and nine-tenths per cent of the amounts received by the state from 119
163	163	the tax imposed under subparagraph (A) of this subdivision, including 120
164	164	such amounts received on or after July 1, 2023, attributable to the fiscal 121
165	165	year ending June 30, 2023; and 122
166	166	(ii) For calendar months commencing on or after July 1, 2023, the 123
167	167	commissioner shall deposit into the Municipal Revenue Sharing Fund 124
168	168	established pursuant to section 4-66p seven and nine-tenths per cent of 125
169	169	the amounts received by the state from the tax imposed under 126
170	170	subparagraph (A) of this subdivision; and 127
171	171	[(M)] (N) (i) For calendar months commencing on or after July 1, 2017, 128
172	172	the commissioner shall deposit into the Special Transportation Fund 129
173	173	established under section 13b-68 seven and nine-tenths per cent of the 130
174	174	amounts received by the state from the tax impo sed under 131
175	175	subparagraph (A) of this subdivision; 132
176	176	(ii) For calendar months commencing on or after July 1, 2018, but 133
177	177	prior to July 1, 2019, the commissioner shall deposit into the Special 134
178	178	Transportation Fund established under section 13b-68 eight per cent of 135
179	179	the amounts received by the state from the tax imposed under 136
180	180	subparagraphs (A) and (H) of this subdivision on the sale of a motor 137
181	181	vehicle; 138
182	182	(iii) For calendar months commencing on or after July 1, 2019, but 139
183	183	prior to July 1, 2020, the commissioner shall deposit into the Special 140
184	184	Transportation Fund established under section 13b-68 seventeen per 141
185	185	cent of the amounts received by the state from the tax imposed under 142
186	186	subparagraphs (A) and (H) of this subdivision on the sale of a motor 143 Raised Bill No. 269
187	187
188	188
189	189
190	190	LCO No. 1990 6 of 12
191	191
192	192	vehicle; 144
193	193	(iv) For calendar months commencing on or after July 1, 2020, but 145
194	194	prior to July 1, 2021, the commissioner shall deposit into the Special 146
195	195	Transportation Fund established under section 13b-68 twenty-five per 147
196	196	cent of the amounts received by the state from the tax imposed under 148
197	197	subparagraphs (A) and (H) of this subdivision on the sale of a motor 149
198	198	vehicle; 150
199	199	(v) For calendar months commencing on or after July 1, 2021, but 151
200	200	prior to July 1, 2022, the commissioner shall deposit into the Special 152
201	201	Transportation Fund established under section 13b-68 seventy-five per 153
202	202	cent of the amounts received by the state from the tax imposed under 154
203	203	subparagraphs (A) and (H) of this subdivision on the sale of a motor 155
204	204	vehicle; and 156
205	205	(vi) For calendar months commencing on or after July 1, 2022, the 157
206	206	commissioner shall deposit into the Special Transportation Fund 158
207	207	established under section 13b-68 one hundred per cent of the amounts 159
208	208	received by the state from the tax imposed under subparagraphs (A) 160
209	209	and (H) of this subdivision on the sale of a motor vehicle. 161
210	210	Sec. 2. Subdivision (1) of section 12-411 of the 2024 supplement to the 162
211	211	general statutes is repealed and the following is substituted in lieu 163
212	212	thereof (Effective July 1, 2024, and applicable to sales occurring on or after 164
213	213	July 1, 2024): 165
214	214	(1) (A) An excise tax is hereby imposed on the storage, acceptance, 166
215	215	consumption or any other use in this state of tangible personal property 167
216	216	purchased from any retailer for storage, acceptance, consumption or any 168
217	217	other use in this state, the acceptance or receipt of any services 169
218	218	constituting a sale in accordance with subdivision (2) of subsection (a) 170
219	219	of section 12-407, purchased from any retailer for consumption or use in 171
220	220	this state, or the storage, acceptance, consumption or any other use in 172
221	221	this state of tangible personal property which has been manufactured, 173
222	222	fabricated, assembled or processed from materials by a person, either 174
223	223	within or without this state, for storage, acceptance, consumption or any 175 Raised Bill No. 269
224	224
225	225
226	226
227	227	LCO No. 1990 7 of 12
228	228
229	229	other use by such person in this state, to be measured by the sales price 176
230	230	of materials, at the rate of six and thirty-five-hundredths per cent of the 177
231	231	sales price of such property or services, except, in lieu of said rate: 178
232	232	(B) (i) At a rate of fifteen per cent of the rent paid to a hotel or lodging 179
233	233	house for the first period not exceeding thirty consecutive calendar 180
234	234	days; 181
235	235	(ii) At a rate of eleven per cent of the rent paid to a bed and breakfast 182
236	236	establishment for the first period not exceeding thirty consecutive 183
237	237	calendar days; 184
238	238	(C) With respect to the storage, acceptance, consumption or use in 185
239	239	this state of a motor vehicle purchased from any retailer for storage, 186
240	240	acceptance, consumption or use in this state by any individual who is a 187
241	241	member of the armed forces of the United States and is on full-time 188
242	242	active duty in Connecticut and who is considered, under 50 App USC 189
243	243	574, a resident of another state, or to any such individual and the spouse 190
244	244	of such individual at a rate of four and one-half per cent of the sales price 191
245	245	of such vehicle, provided such retailer requires and maintains a 192
246	246	declaration by such individual, prescribed as to form by the 193
247	247	commissioner and bearing notice to the effect that false statements made 194
248	248	in such declaration are punishable, or other evidence, satisfactory to the 195
249	249	commissioner, concerning the purchaser's state of residence under 50 196
250	250	App USC 574; 197
251	251	(D) (i) With respect to the acceptance or receipt in this state of labor 198
252	252	that is otherwise taxable under subparagraph (C) or (G) of subdivision 199
253	253	(2) of subsection (a) of section 12-407 on existing vessels and repair or 200
254	254	maintenance services on vessels occurring on and after July 1, 1999, such 201
255	255	services shall be exempt from such tax; 202
256	256	(ii) (I) With respect to the storage, acceptance or other use of a vessel 203
257	257	in this state, at the rate of two and ninety-nine-hundredths per cent, 204
258	258	except that such storage, acceptance or other use shall be exempt from 205
259	259	such tax if such vessel is docked in this state for sixty or fewer days in a 206
260	260	calendar year; 207 Raised Bill No. 269
261	261
262	262
263	263
264	264	LCO No. 1990 8 of 12
265	265
266	266	(II) With respect to the storage, acceptance or other use of a motor for 208
267	267	a vessel or a trailer used for transporting a vessel in this state, at the rate 209
268	268	of two and ninety-nine-hundredths per cent; 210
269	269	(III) With respect to the storage, acceptance or other use of dyed diesel 211
270	270	fuel, as defined in subsection (d) of section 12-487, exclusively for 212
271	271	marine purposes, at the rate of two and ninety-nine-hundredths per 213
272	272	cent; 214
273	273	(E) (i) With respect to the acceptance or receipt in this state of 215
274	274	computer and data processing services purchased from any retailer for 216
275	275	consumption or use in this state occurring on or after July 1, 2001, at the 217
276	276	rate of one per cent of such services, and (ii) with respect to the 218
277	277	acceptance or receipt in this state of Internet access services, on and after 219
278	278	July 1, 2001, such services shall be exempt from such tax; 220
279	279	(F) With respect to the acceptance or receipt in this state of patient 221
280	280	care services purchased from any retailer for consumption or use in this 222
281	281	state for which payment is received by the hospital on or after July 1, 223
282	282	1999, and prior to July 1, 2001, at the rate of five and three-fourths per 224
283	283	cent and on and after July 1, 2001, such services shall be exempt from 225
284	284	such tax; 226
285	285	(G) With respect to the rental or leasing of a passenger motor vehicle 227
286	286	for a period of thirty consecutive calendar days or less, at a rate of nine 228
287	287	and thirty-five-hundredths per cent; 229
288	288	(H) With respect to the acceptance or receipt in this state of (i) a motor 230
289	289	vehicle for a sales price exceeding fifty thousand dollars, at a rate of 231
290	290	seven and three-fourths per cent on the entire sales price, (ii) jewelry, 232
291	291	whether real or imitation, for a sales price exceeding five thousand 233
292	292	dollars, at a rate of seven and three-fourths per cent on the entire sales 234
293	293	price, and (iii) an article of clothing or footwear intended to be worn on 235
294	294	or about the human body, a handbag, luggage, umbrella, wallet or 236
295	295	watch for a sales price exceeding one thousand dollars, at a rate of seven 237
296	296	and three-fourths per cent on the entire sales price. For purposes of this 238
297	297	subparagraph, "motor vehicle" has the meaning provided in section 14-239 Raised Bill No. 269
298	298
299	299
300	300
301	301	LCO No. 1990 9 of 12
302	302
303	303	1, but does not include a motor vehicle subject to the provisions of 240
304	304	subparagraph (C) of this subdivision, a motor vehicle having a gross 241
305	305	vehicle weight rating over twelve thousand five hundred pounds, or a 242
306	306	motor vehicle having a gross vehicle weight rating of twelve thousand 243
307	307	five hundred pounds or less that is not used for private passenger 244
308	308	purposes, but is designed or used to transport merchandise, freight or 245
309	309	persons in connection with any business enterprise and issued a 246
310	310	commercial registration or more specific type of registration by the 247
311	311	Department of Motor Vehicles; 248
312	312	(I) With respect to the acceptance or receipt in this state of meals, as 249
313	313	defined in subdivision (13) of section 12-412, sold by an eating 250
314	314	establishment, caterer or grocery store; and spirituous, malt or vinous 251
315	315	liquors, soft drinks, sodas or beverages such as are ordinarily dispensed 252
316	316	at bars and soda fountains, or in connection therewith; in addition to the 253
317	317	tax imposed under subparagraph (A) of this subdivision, at the rate of 254
318	318	one per cent; 255
319	319	(J) With respect to the storage, use or other consumption of tangible 256
320	320	personal property for the construction of a new residential development 257
321	321	project at the rate of three per cent, provided such project contains not 258
322	322	fewer than fifty dwelling units of affordable housing, as defined in 259
323	323	section 8-39a, except that the provisions of this subparagraph shall not 260
324	324	apply to a project that qualifies for an exemption under section 12-412; 261
325	325	[(J)] (K) (i) For calendar quarters ending on or after September 30, 262
326	326	2019, the commissioner shall deposit into the regional planning 263
327	327	incentive account, established pursuant to section 4-66k, six and seven-264
328	328	tenths per cent of the amounts received by the state from the tax 265
329	329	imposed under subparagraph (B) of this subdivision and ten and seven-266
330	330	tenths per cent of the amounts received by the state from the tax 267
331	331	imposed under subparagraph (G) of this subdivision; 268
332	332	(ii) For calendar quarters ending on or after September 30, 2018, the 269
333	333	commissioner shall deposit into the Tourism Fund established under 270
334	334	section 10-395b ten per cent of the amounts received by the state from 271 Raised Bill No. 269
335	335
336	336
337	337
338	338	LCO No. 1990 10 of 12
339	339
340	340	the tax imposed under subparagraph (B) of this subdivision; 272
341	341	[(K)] (L) (i) For calendar months commencing on or after July 1, 2021, 273
342	342	but prior to July 1, 2023, the commissioner shall deposit into the 274
343	343	municipal revenue sharing account established pursuant to section 4-66l 275
344	344	seven and nine-tenths per cent of the amounts received by the state from 276
345	345	the tax imposed under subparagraph (A) of this subdivision, including 277
346	346	such amounts received on or after July 1, 2023, attributable to the fiscal 278
347	347	year ending June 30, 2023; and 279
348	348	(ii) For calendar months commencing on or after July 1, 2023, the 280
349	349	commissioner shall deposit into the Municipal Revenue Sharing Fund 281
350	350	established pursuant to section 4-66p seven and nine-tenths per cent of 282
351	351	the amounts received by the state from the tax imposed under 283
352	352	subparagraph (A) of this subdivision; and 284
353	353	[(L)] (M) (i) For calendar months commencing on or after July 1, 2017, 285
354	354	the commissioner shall deposit into said Special Transportation Fund 286
355	355	seven and nine-tenths per cent of the amounts received by the state from 287
356	356	the tax imposed under subparagraph (A) of this subdivision; 288
357	357	(ii) For calendar months commencing on or after July 1, 2018, but 289
358	358	prior to July 1, 2019, the commissioner shall deposit into the Special 290
359	359	Transportation Fund established under section 13b-68 eight per cent of 291
360	360	the amounts received by the state from the tax imposed under 292
361	361	subparagraphs (A) and (H) of this subdivision on the acceptance or 293
362	362	receipt in this state of a motor vehicle; 294
363	363	(iii) For calendar months commencing on or after July 1, 2019, but 295
364	364	prior to July 1, 2020, the commissioner shall deposit into the Special 296
365	365	Transportation Fund established under section 13b-68 seventeen per 297
366	366	cent of the amounts received by the state from the tax imposed under 298
367	367	subparagraphs (A) and (H) of this subdivision on the acceptance or 299
368	368	receipt in this state of a motor vehicle; 300
369	369	(iv) For calendar months commencing on or after July 1, 2020, but 301
370	370	prior to July 1, 2021, the commissioner shall deposit into the Special 302 Raised Bill No. 269
371	371
372	372
373	373
374	374	LCO No. 1990 11 of 12
375	375
376	376	Transportation Fund established under section 13b-68 twenty-five per 303
377	377	cent of the amounts received by the state from the tax imposed under 304
378	378	subparagraphs (A) and (H) of this subdivision on the acceptance or 305
379	379	receipt in this state of a motor vehicle; 306
380	380	(v) For calendar months commencing on or after July 1, 2021, but 307
381	381	prior to July 1, 2022, the commissioner shall deposit into the Special 308
382	382	Transportation Fund established under section 13b-68 seventy-five per 309
383	383	cent of the amounts received by the state from the tax imposed under 310
384	384	subparagraphs (A) and (H) of this subdivision on the acceptance or 311
385	385	receipt in this state of a motor vehicle; and 312
386	386	(vi) For calendar months commencing on or after July 1, 2022, the 313
387	387	commissioner shall deposit into the Special Transportation Fund 314
388	388	established under section 13b-68 one hundred per cent of the amounts 315
389	389	received by the state from the tax imposed under subparagraphs (A) 316
390	390	and (H) of this subdivision on the acceptance or receipt in this state of a 317
391	391	motor vehicle. 318
392	392	Sec. 3. Section 4-66o of the general statutes is repealed and the 319
393	393	following is substituted in lieu thereof (Effective July 1, 2024): 320
394	394	The Secretary of the Office of Policy and Management may establish 321
395	395	receivables for the revenue anticipated pursuant to subparagraph [(K)] 322
396	396	(L) of subdivision (1) of section 12-408, as amended by this act, and 323
397	397	section 4-66l. 324
398	398	This act shall take effect as follows and shall amend the following
399	399	sections:
400	400
401	401	Section 1 July 1, 2024, and
402	402	applicable to sales
403	403	occurring on or after July
404	404	1, 2024
405	405	12-408(1)
406	406	Sec. 2 July 1, 2024, and
407	407	applicable to sales
408	408	occurring on or after July
409	409	1, 2024
410	410	12-411(1)
411	411	Sec. 3 July 1, 2024 4-66o Raised Bill No. 269
412	412
413	413
414	414
415	415	LCO No. 1990 12 of 12
416	416
417	417
418	418	Statement of Purpose:
419	419	To reduce the sales and use taxes for certain tangible personal property
420	420	used in new housing construction.
421	421	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
422	422	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
423	423	underlined.]
424	424