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General Assembly Raised Bill No. 341
February Session, 2024
LCO No. 2089
Referred to Committee on PUBLIC SAFETY AND SECURITY
Introduced by:
(PS)
AN ACT ESTABLISHING A FALLEN OFFICER FUND.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. (NEW) (Effective from passage) (a) For purposes of this 1
section: 2
(1) "Dependent child" means a child, whether by blood or adoption, 3
of a police officer who (A) is under the age of twenty-two and was 4
dependent on the earnings of such officer at the time of such officer's 5
death, provided a child shall not be considered dependent if such child 6
provides more than half of such child's own support, is married or is 7
legally adopted by another person, or (B) is any age and is physically or 8
mentally incapacitated and was dependent on the earnings of such 9
officer at the time of such officer's death. 10
(2) "Killed in the line of duty" means the death of a police officer while 11
engaged in the performance of such officer's duties, resulting from an 12
incident, an accident or violence that caused such death or caused 13
injuries that were the direct or proximate cause of such officer's death, 14
including any death that is determined to be occupationally related by 15 Raised Bill No. 341
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a workers' compensation insurance carrier, an employer to whom a 16
certificate of self-insurance has been issued pursuant to section 31-248 17
of the general statutes or an administrative law judge for workers' 18
compensation purposes under chapter 568 of the general statutes. 19
"Killed in the line of duty" shall not include the death of a police officer 20
through such officer's own wanton or wilful act. 21
(3) "Law enforcement unit" has the same meaning as provided in 22
section 7-294a of the general statutes. 23
(4) "Police officer" has the same meaning as provided in section 7-24
294a of the general statutes. 25
(5) "Surviving family" means any person who is a surviving spouse, 26
surviving dependent child, surviving child who is not a dependent child 27
or surviving parent of a police officer killed in the line of duty, or a 28
surviving individual listed on such officer's most recent beneficiary 29
form on file with such officer's employing law enforcement unit. 30
(b) There is established a fund to be known as the "Fallen Officer 31
Fund". The fund may contain any moneys required by law to be 32
deposited in the fund and shall be held by the Treasurer separate and 33
apart from all other moneys, funds and accounts. The interest derived 34
from the investment of the fund shall be credited to the fund. Amounts 35
in the fund may be expended by the Comptroller for purposes of 36
payments pursuant to subsection (c) of this section. Any balance 37
remaining in the fund at the end of any fiscal year shall be carried 38
forward in the fund for the fiscal year next succeeding. 39
(c) (1) After receiving notice, in a form and manner as determined by 40
the Comptroller, from an individual who is a member of the surviving 41
family of a police officer who was killed in the line of duty, the 42
Comptroller shall pay, within available appropriations, a one-time lump 43
sum death benefit totaling one hundred thousand dollars from the fund 44
established in subsection (b) of this section to such surviving family, in 45
accordance with regulations adopted pursuant to subsection (e) of this 46
section. Payments shall be made in the order in which notices are 47 Raised Bill No. 341
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received until the amount in such fund is depleted. 48
(2) Any payment made pursuant to subdivision (1) of this section 49
shall be in addition to any other benefits for which individuals of such 50
officer's surviving family are eligible and such payments shall not be 51
reduced or offset due to any other benefits, including, but not limited to, 52
workers' compensation or other survivor benefits. 53
(d) Not later than July 1, 2025, and annually thereafter, the 54
Comptroller shall submit a report, in accordance with the provisions of 55
section 11-4a of the general statutes, to the joint standing committee of 56
the General Assembly having cognizance of matters relating to public 57
safety and security. Such report shall include a list of all expenditures 58
made from the fund established by subsection (b) of this section during 59
the prior year, the current balance of such fund and information 60
regarding additional amounts needed for such fund. 61
(e) The Comptroller shall adopt regulations in accordance with the 62
provisions of chapter 54 of the general statutes to implement the 63
provisions of this section, including, but not limited to, application 64
procedures and criteria for awarding grants among individuals who are 65
members of the surviving family, with priority given to awards that 66
would benefit a dependent child or children and a spouse who is a 67
member of the surviving family. The Comptroller may implement 68
policies and procedures necessary to implement the provisions of this 69
section while in the process of adopting such regulations, provided 70
notice of intent to adopt such regulations is published in the 71
eRegulations System not later than twenty days after the date of 72
implementation of such policies and procedures. Any policies and 73
procedures implemented under this subsection shall be valid until the 74
time such regulations are adopted. 75
Sec. 2. Subparagraph (B) of subdivision (20) of subsection (a) of 76
section 12-701 of the 2024 supplement to the general statutes is repealed 77
and the following is substituted in lieu thereof (Effective from passage, and 78
applicable to taxable years commencing on or after January 1, 2024): 79 Raised Bill No. 341
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(B) There shall be subtracted therefrom: 80
(i) To the extent properly includable in gross income for federal 81
income tax purposes, any income with respect to which taxation by any 82
state is prohibited by federal law; 83
(ii) To the extent allowable under section 12-718, exempt dividends 84
paid by a regulated investment company; 85
(iii) To the extent properly includable in gross income for federal 86
income tax purposes, the amount of any refund or credit for 87
overpayment of income taxes imposed by this state, or any other state 88
of the United States or a political subdivision thereof, or the District of 89
Columbia; 90
(iv) To the extent properly includable in gross income for federal 91
income tax purposes and not otherwise subtracted from federal 92
adjusted gross income pursuant to clause (x) of this subparagraph in 93
computing Connecticut adjusted gross income, any tier 1 railroad 94
retirement benefits; 95
(v) To the extent any additional allowance for depreciation under 96
Section 168(k) of the Internal Revenue Code for property placed in 97
service after September 27, 2017, was added to federal adjusted gross 98
income pursuant to subparagraph (A)(ix) of this subdivision in 99
computing Connecticut adjusted gross income, twenty-five per cent of 100
such additional allowance for depreciation in each of the four 101
succeeding taxable years; 102
(vi) To the extent properly includable in gross income for federal 103
income tax purposes, any interest income from obligations issued by or 104
on behalf of the state of Connecticut, any political subdivision thereof, 105
or public instrumentality, state or local authority, district or similar 106
public entity created under the laws of the state of Connecticut; 107
(vii) To the extent properly includable in determining the net gain or 108
loss from the sale or other disposition of capital assets for federal income 109 Raised Bill No. 341
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tax purposes, any gain from the sale or exchange of obligations issued 110
by or on behalf of the state of Connecticut, any political subdivision 111
thereof, or public instrumentality, state or local authority, district or 112
similar public entity created under the laws of the state of Connecticut, 113
in the income year such gain was recognized; 114
(viii) Any interest on indebtedness incurred or continued to purchase 115
or carry obligations or securities the interest on which is subject to tax 116
under this chapter but exempt from federal income tax, to the extent that 117
such interest on indebtedness is not deductible in determining federal 118
adjusted gross income and is attributable to a trade or business carried 119
on by such individual; 120
(ix) Ordinary and necessary expenses paid or incurred during the 121
taxable year for the production or collection of income which is subject 122
to taxation under this chapter but exempt from federal income tax, or 123
the management, conservation or maintenance of property held for the 124
production of such income, and the amortizable bond premium for the 125
taxable year on any bond the interest on which is subject to tax under 126
this chapter but exempt from federal income tax, to the extent that such 127
expenses and premiums are not deductible in determining federal 128
adjusted gross income and are attributable to a trade or business carried 129
on by such individual; 130
(x) (I) For taxable years commencing prior to January 1, 2019, for a 131
person who files a return under the federal income tax as an unmarried 132
individual whose federal adjusted gross income for such taxable year is 133
less than fifty thousand dollars, or as a married individual filing 134
separately whose federal adjusted gross income for such taxable year is 135
less than fifty thousand dollars, or for a husband and wife who file a 136
return under the federal income tax as married individuals filing jointly 137
whose federal adjusted gross income for such taxable year is less than 138
sixty thousand dollars or a person who files a return under the federal 139
income tax as a head of household whose federal adjusted gross income 140
for such taxable year is less than sixty thousand dollars, an amount 141
equal to the Social Security benefits includable for federal income tax 142 Raised Bill No. 341
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purposes; 143
(II) For taxable years commencing prior to January 1, 2019, for a 144
person who files a return under the federal income tax as an unmarried 145
individual whose federal adjusted gross income for such taxable year is 146
fifty thousand dollars or more, or as a married individual filing 147
separately whose federal adjusted gross income for such taxable year is 148
fifty thousand dollars or more, or for a husband and wife who file a 149
return under the federal income tax as married individuals filing jointly 150
whose federal adjusted gross income from such taxable year is sixty 151
thousand dollars or more or for a person who files a return under the 152
federal income tax as a head of household whose federal adjusted gross 153
income for such taxable year is sixty thousand dollars or more, an 154
amount equal to the difference between the amount of Social Security 155
benefits includable for federal income tax purposes and the lesser of 156
twenty-five per cent of the Social Security benefits received during the 157
taxable year, or twenty-five per cent of the excess described in Section 158
86(b)(1) of the Internal Revenue Code; 159
(III) For the taxable year commencing January 1, 2019, and each 160
taxable year thereafter, for a person who files a return under the federal 161
income tax as an unmarried individual whose federal adjusted gross 162
income for such taxable year is less than seventy-five thousand dollars, 163
or as a married individual filing separately whose federal adjusted gross 164
income for such taxable year is less than seventy-five thousand dollars, 165
or for a husband and wife who file a return under the federal income tax 166
as married individuals filing jointly whose federal adjusted gross 167
income for such taxable year is less than one hundred thousand dollars 168
or a person who files a return under the federal income tax as a head of 169
household whose federal adjusted gross income for such taxable year is 170
less than one hundred thousand dollars, an amount equal to the Social 171
Security benefits includable for federal income tax purposes; and 172
(IV) For the taxable year commencing January 1, 2019, and each 173
taxable year thereafter, for a person who files a return under the federal 174
income tax as an unmarried individual whose federal adjusted gross 175 Raised Bill No. 341
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income for such taxable year is seventy-five thousand dollars or more, 176
or as a married individual filing separately whose federal adjusted gross 177
income for such taxable year is seventy-five thousand dollars or more, 178
or for a husband and wife who file a return under the federal income tax 179
as married individuals filing jointly whose federal adjusted gross 180
income from such taxable year is one hundred thousand dollars or more 181
or for a person who files a return under the federal income tax as a head 182
of household whose federal adjusted gross income for such taxable year 183
is one hundred thousand dollars or more, an amount equal to the 184
difference between the amount of Social Security benefits includable for 185
federal income tax purposes and the lesser of twenty-five per cent of the 186
Social Security benefits received during the taxable year, or twenty-five 187
per cent of the excess described in Section 86(b)(1) of the Internal 188
Revenue Code; 189
(xi) To the extent properly includable in gross income for federal 190
income tax purposes, any amount rebated to a taxpayer pursuant to 191
section 12-746; 192
(xii) To the extent properly includable in the gross income for federal 193
income tax purposes of a designated beneficiary, any distribution to 194
such beneficiary from any qualified state tuition program, as defined in 195
Section 529(b) of the Internal Revenue Code, established and 196
maintained by this state or any official, agency or instrumentality of the 197
state; 198
(xiii) To the extent allowable under section 12-701a, contributions to 199
accounts established pursuant to any qualified state tuition program, as 200
defined in Section 529(b) of the Internal Revenue Code, established and 201
maintained by this state or any official, agency or instrumentality of the 202
state; 203
(xiv) To the extent properly includable in gross income for federal 204
income tax purposes, the amount of any Holocaust victims' settlement 205
payment received in the taxable year by a Holocaust victim; 206
(xv) To the extent properly includable in the gross income for federal 207 Raised Bill No. 341
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income tax purposes of a designated beneficiary, as defined in section 208
3-123aa, interest, dividends or capital gains earned on contributions to 209
accounts established for the designated beneficiary pursuant to the 210
Connecticut Homecare Option Program for the Elderly established by 211
sections 3-123aa to 3-123ff, inclusive; 212
(xvi) To the extent properly includable in gross income for federal 213
income tax purposes, any income received from the United States 214
government as retirement pay for a retired member of (I) the Armed 215
Forces of the United States, as defined in Section 101 of Title 10 of the 216
United States Code, or (II) the National Guard, as defined in Section 101 217
of Title 10 of the United States Code; 218
(xvii) To the extent properly includable in gross income for federal 219
income tax purposes for the taxable year, any income from the discharge 220
of indebtedness in connection with any reacquisition, after December 221
31, 2008, and before January 1, 2011, of an applicable debt instrument or 222
instruments, as those terms are defined in Section 108 of the Internal 223
Revenue Code, as amended by Section 1231 of the American Recovery 224
and Reinvestment Act of 2009, to the extent any such income was added 225
to federal adjusted gross income pursuant to subparagraph (A)(xi) of 226
this subdivision in computing Connecticut adjusted gross income for a 227
preceding taxable year; 228
(xviii) To the extent not deductible in determining federal adjusted 229
gross income, the amount of any contribution to a manufacturing 230
reinvestment account established pursuant to section 32-9zz in the 231
taxable year that such contribution is made; 232
(xix) To the extent properly includable in gross income for federal 233
income tax purposes, (I) for the taxable year commencing January 1, 234
2015, ten per cent of the income received from the state teachers' 235
retirement system, (II) for the taxable years commencing January 1, 236
2016, to January 1, 2020, inclusive, twenty-five per cent of the income 237
received from the state teachers' retirement system, and (III) for the 238
taxable year commencing January 1, 2021, and each taxable year 239 Raised Bill No. 341
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thereafter, fifty per cent of the income received from the state teachers' 240
retirement system or, for a taxpayer whose federal adjusted gross 241
income does not exceed the applicable threshold under clause (xx) of 242
this subparagraph, the percentage pursuant to said clause of the income 243
received from the state teachers' retirement system, whichever 244
deduction is greater; 245
(xx) To the extent properly includable in gross income for federal 246
income tax purposes, except for retirement benefits under clause (iv) of 247
this subparagraph and retirement pay under clause (xvi) of this 248
subparagraph, for a person who files a return under the federal income 249
tax as an unmarried individual whose federal adjusted gross income for 250
such taxable year is less than seventy-five thousand dollars, or as a 251
married individual filing separately whose federal adjusted gross 252
income for such taxable year is less than seventy-five thousand dollars, 253
or as a head of household whose federal adjusted gross income for such 254
taxable year is less than seventy-five thousand dollars, or for a husband 255
and wife who file a return under the federal income tax as married 256
individuals filing jointly whose federal adjusted gross income for such 257
taxable year is less than one hundred thousand dollars, (I) for the taxable 258
year commencing January 1, 2019, fourteen per cent of any pension or 259
annuity income, (II) for the taxable year commencing January 1, 2020, 260
twenty-eight per cent of any pension or annuity income, (III) for the 261
taxable year commencing January 1, 2021, forty-two per cent of any 262
pension or annuity income, and (IV) for the taxable years commencing 263
January 1, 2022, and January 1, 2023, one hundred per cent of any 264
pension or annuity income; 265
(xxi) To the extent properly includable in gross income for federal 266
income tax purposes, except for retirement benefits under clause (iv) of 267
this subparagraph and retirement pay under clause (xvi) of this 268
subparagraph, any pension or annuity income for the taxable year 269
commencing on or after January 1, 2024, and each taxable year 270
thereafter, in accordance with the following schedule, for a person who 271
files a return under the federal income tax as an unmarried individual 272
whose federal adjusted gross income for such taxable year is less than 273 Raised Bill No. 341
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one hundred thousand dollars, or as a married individual filing 274
separately whose federal adjusted gross income for such taxable year is 275
less than one hundred thousand dollars, or as a head of household 276
whose federal adjusted gross income for such taxable year is less than 277
one hundred thousand dollars: 278
T1
Federal Adjusted Gross Income Deduction
T2 Less than $75,000 100.0%
T3 $75,000 but not over $77,499 85.0%
T4 $77,500 but not over $79,999 70.0%
T5 $80,000 but not over $82,499 55.0%
T6 $82,500 but not over $84,999 40.0%
T7 $85,000 but not over $87,499 25.0%
T8 $87,500 but not over $89,999 10.0%
T9 $90,000 but not over $94,999 5.0%
T10 $95,000 but not over $99,999 2.5%
T11 $100,000 and over 0.0%
(xxii) To the extent properly includable in gross income for federal 279
income tax purposes, except for retirement benefits under clause (iv) of 280
this subparagraph and retirement pay under clause (xvi) of this 281
subparagraph, any pension or annuity income for the taxable year 282
commencing on or after January 1, 2024, and each taxable year 283
thereafter, in accordance with the following schedule for married 284
individuals who file a return under the federal income tax as married 285
individuals filing jointly whose federal adjusted gross income for such 286
taxable year is less than one hundred fifty thousand dollars: 287
T12
Federal Adjusted Gross Income Deduction
T13 Less than $100,000 100.0%
T14 $100,000 but not over $104,999 85.0%
T15 $105,000 but not over $109,999 70.0%
T16 $110,000 but not over $114,999 55.0% Raised Bill No. 341
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T17 $115,000 but not over $119,999 40.0%
T18 $120,000 but not over $124,999 25.0%
T19 $125,000 but not over $129,999 10.0%
T20 $130,000 but not over $139,999 5.0%
T21 $140,000 but not over $149,999 2.5%
T22 $150,000 and over 0.0%
(xxiii) The amount of lost wages and medical, travel and housing 288
expenses, not to exceed ten thousand dollars in the aggregate, incurred 289
by a taxpayer during the taxable year in connection with the donation 290
to another person of an organ for organ transplantation occurring on or 291
after January 1, 2017; 292
(xxiv) To the extent properly includable in gross income for federal 293
income tax purposes, the amount of any financial assistance received 294
from the Crumbling Foundations Assistance Fund or paid to or on 295
behalf of the owner of a residential building pursuant to sections 8-442 296
and 8-443; 297
(xxv) To the extent properly includable in gross income for federal 298
income tax purposes, the amount calculated pursuant to subsection (b) 299
of section 12-704g for income received by a general partner of a venture 300
capital fund, as defined in 17 CFR 275.203(l)-1, as amended from time to 301
time; 302
(xxvi) To the extent any portion of a deduction under Section 179 of 303
the Internal Revenue Code was added to federal adjusted gross income 304
pursuant to subparagraph (A)(xiv) of this subdivision in computing 305
Connecticut adjusted gross income, twenty-five per cent of such 306
disallowed portion of the deduction in each of the four succeeding 307
taxable years; 308
(xxvii) To the extent properly includable in gross income for federal 309
income tax purposes, for a person who files a return under the federal 310
income tax as an unmarried individual whose federal adjusted gross 311
income for such taxable year is less than seventy-five thousand dollars, 312
or as a married individual filing separately whose federal adjusted gross 313 Raised Bill No. 341
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income for such taxable year is less than seventy-five thousand dollars, 314
or as a head of household whose federal adjusted gross income for such 315
taxable year is less than seventy-five thousand dollars, or for a husband 316
and wife who file a return under the federal income tax as married 317
individuals filing jointly whose federal adjusted gross income for such 318
taxable year is less than one hundred thousand dollars, for the taxable 319
year commencing January 1, 2023, twenty-five per cent of any 320
distribution from an individual retirement account other than a Roth 321
individual retirement account; 322
(xxviii) To the extent properly includable in gross income for federal 323
income tax purposes, for a person who files a return under the federal 324
income tax as an unmarried individual whose federal adjusted gross 325
income for such taxable year is less than one hundred thousand dollars, 326
or as a married individual filing separately whose federal adjusted gross 327
income for such taxable year is less than one hundred thousand dollars, 328
or as a head of household whose federal adjusted gross income for such 329
taxable year is less than one hundred thousand dollars, (I) for the taxable 330
year commencing January 1, 2024, fifty per cent of any distribution from 331
an individual retirement account other than a Roth individual 332
retirement account, (II) for the taxable year commencing January 1, 2025, 333
seventy-five per cent of any distribution from an individual retirement 334
account other than a Roth individual retirement account, and (III) for 335
the taxable year commencing January 1, 2026, and each taxable year 336
thereafter, any distribution from an individual retirement account other 337
than a Roth individual retirement account. The subtraction under this 338
clause shall be made in accordance with the following schedule: 339
T23
Federal Adjusted Gross Income Deduction
T24 Less than $75,000 100.0%
T25 $75,000 but not over $77,499 85.0%
T26 $77,500 but not over $79,999 70.0%
T27 $80,000 but not over $82,499 55.0%
T28 $82,500 but not over $84,999 40.0%
T29 $85,000 but not over $87,499 25.0% Raised Bill No. 341
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T30 $87,500 but not over $89,999 10.0%
T31 $90,000 but not over $94,999 5.0%
T32 $95,000 but not over $99,999 2.5%
T33 $100,000 and over 0.0%
(xxix) To the extent properly includable in gross income for federal 340
income tax purposes, for married individuals who file a return under 341
the federal income tax as married individuals filing jointly whose 342
federal adjusted gross income for such taxable year is less than one 343
hundred fifty thousand dollars, (I) for the taxable year commencing 344
January 1, 2024, fifty per cent of any distribution from an individual 345
retirement account other than a Roth individual retirement account, (II) 346
for the taxable year commencing January 1, 2025, seventy-five per cent 347
of any distribution from an individual retirement account other than a 348
Roth individual retirement account, and (III) for the taxable year 349
commencing January 1, 2026, and each taxable year thereafter, any 350
distribution from an individual retirement account other than a Roth 351
individual retirement account. The subtraction under this clause shall 352
be made in accordance with the following schedule: 353
T34
Federal Adjusted Gross Income Deduction
T35 Less than $100,000 100.0%
T36 $100,000 but not over $104,999 85.0%
T37 $105,000 but not over $109,999 70.0%
T38 $110,000 but not over $114,999 55.0%
T39 $115,000 but not over $119,999 40.0%
T40 $120,000 but not over $124,999 25.0%
T41 $125,000 but not over $129,999 10.0%
T42 $130,000 but not over $139,999 5.0%
T43 $140,000 but not over $149,999 2.5%
T44 $150,000 and over 0.0%
(xxx) To the extent properly includable in gross income for federal 354
income tax purposes, for the taxable year commencing January 1, 2022, 355 Raised Bill No. 341
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the amount or amounts paid or otherwise credited to any eligible 356
resident of this state under (I) the 2020 Earned Income Tax Credit 357
enhancement program from funding allocated to the state through the 358
Coronavirus Relief Fund established under the Coronavirus Aid, Relief, 359
and Economic Security Act, P.L. 116-136, and (II) the 2021 Earned 360
Income Tax Credit enhancement program from funding allocated to the 361
state pursuant to Section 9901 of Subtitle M of Title IX of the American 362
Rescue Plan Act of 2021, P.L. 117-2; 363
(xxxi) For the taxable year commencing January 1, 2023, and each 364
taxable year thereafter, for a taxpayer licensed under the provisions of 365
chapter 420f or 420h, the amount of ordinary and necessary expenses 366
that would be eligible to be claimed as a deduction for federal income 367
tax purposes under Section 162(a) of the Internal Revenue Code but that 368
are disallowed under Section 280E of the Internal Revenue Code 369
because marijuana is a controlled substance under the federal 370
Controlled Substance Act; 371
(xxxii) To the extent properly includable in gross income for federal 372
income tax purposes, for the taxable year commencing on or after 373
January 1, 2025, and each taxable year thereafter, any common stock 374
received by the taxpayer during the taxable year under a share plan, as 375
defined in section 12-217ss; 376
(xxxiii) To the extent properly includable in gross income for federal 377
income tax purposes, the amount of any student loan reimbursement 378
payment received by a taxpayer pursuant to section 10a-19m; and 379
(xxxiv) Contributions to an ABLE account established pursuant to 380
sections 3-39k to 3-39q, inclusive, not to exceed five thousand dollars for 381
each individual taxpayer or ten thousand dollars for taxpayers filing a 382
joint return. 383
(xxxv) To the extent properly includable in gross income for federal 384
income tax purposes, the amount of any payment received pursuant to 385
subsection (c) of section 1 of this act. 386 Raised Bill No. 341
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Sec. 3. (Effective from passage) The sum of five hundred thousand 387
dollars is appropriated to the Comptroller from the General Fund, for 388
the fiscal year ending June 30, 2024, and the sum of five hundred 389
thousand dollars is appropriated to the Comptroller from the General 390
Fund, for the fiscal year ending June 30, 2025, for deposit in the Fallen 391
Officer Fund established pursuant to section 1 of this act. 392
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage New section
Sec. 2 from passage, and
applicable to taxable years
commencing on or after
January 1, 2024
12-701(a)(20)(B)
Sec. 3 from passage New section
Statement of Purpose:
To establish a Fallen Officer Fund to provide payments to the surviving
family of a police officer killed in the line of duty.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
underlined.]