Maryland 2022 Regular Session

Maryland Senate Bill SB51 Compare Versions

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1- LAWRENCE J. HOGAN, JR., Governor Ch. 254
21
3-– 1 –
4-Chapter 254
5-(Senate Bill 51)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4+ [Brackets] indicate matter deleted from existing law.
5+ Underlining indicates amendments to bill.
6+ Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7+amendment.
8+ *sb0051*
89
9-Maryland Pediatric Cancer Fund – Establishment and Income Tax Checkoff
10+SENATE BILL 51
11+J1, Q3 2lr0410
12+ (PRE–FILED)
13+By: Senator Jackson Senators Jackson, Corderman, Eckardt, Edwards, Elfreth,
14+Griffith, Guzzone, King, McCray, Rosapepe, Salling, Young, and Zucker
15+Requested: August 26, 2021
16+Introduced and read first time: January 12, 2022
17+Assigned to: Budget and Taxation
18+Committee Report: Favorable with amendments
19+Senate action: Adopted
20+Read second time: March 5, 2022
1021
11-FOR the purpose of establishing the Maryland Pediatric Cancer Fund; requiring the
12-Secretary of Health to adopt regulations to implement a pediatric cancer research
13-grant program; requiring the Comptroller to include a checkoff on individual income
14-tax return forms for voluntary contributions to the Fund and to include certain
15-information in each individual income tax return package; and generally relating to
16-the Maryland Pediatric Cancer Fund.
22+CHAPTER ______
1723
18-BY adding to
19- Article – Health – General
20- Section 20–120 to be under the new part “Part V. Pediatric Cancer”
21- Annotated Code of Maryland
22- (2019 Replacement Volume and 2021 Supplement)
24+AN ACT concerning 1
2325
24-BY adding to
25- Article – Tax – General
26- Section 2–112.1 and 10–804(l)
27- Annotated Code of Maryland
28- (2016 Replacement Volume and 2021 Supplement)
26+Maryland Pediatric Cancer Fund – Establishment and Income Tax Checkoff 2
2927
30- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
31-That the Laws of Maryland read as follows:
28+FOR the purpose of establishing the Maryland Pediatric Cancer Fund; requiring the 3
29+Secretary of Health to adopt regulations to implement a pediatric cancer research 4
30+grant program; requiring the Comptroller to include a checkoff on individual income 5
31+tax return forms for voluntary contributions to the Fund and to include certain 6
32+information in each individual income tax return package; and generally relating to 7
33+the Maryland Pediatric Cancer Fund. 8
3234
33-Article – Health – General
35+BY adding to 9
36+ Article – Health – General 10
37+ Section 20–120 to be under the new part “Part V. Pediatric Cancer” 11
38+ Annotated Code of Maryland 12
39+ (2019 Replacement Volume and 2021 Supplement) 13
3440
35-20–118. RESERVED.
41+BY adding to 14
42+ Article – Tax – General 15
43+ Section 2–112.1 and 10–804(l) 16
44+ Annotated Code of Maryland 17
45+ (2016 Replacement Volume and 2021 Supplement) 18
3646
37-20–119. RESERVED.
47+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
48+That the Laws of Maryland read as follows: 20 2 SENATE BILL 51
3849
39-PART V. PEDIATRIC CANCER.
4050
41-20–120.
4251
43- (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS
44-INDICATED.
52+Article – Health – General 1
4553
46- (2) “FUND” MEANS THE MARYLAND PEDIATRIC CANCER FUND
47-ESTABLISHED UNDER TH IS SECTION.
48- Ch. 254 2022 LAWS OF MARYLAND
54+20–118. RESERVED. 2
4955
50-– 2 –
51- (3) “INCOME TAX CHECKOFF S YSTEM” MEANS THE CHECKOFF
52-SYSTEM ESTABLISHED U NDER § 2–116 OF THE TAX – GENERAL ARTICLE.
56+20–119. RESERVED. 3
5357
54- (4) (3) “PEDIATRIC CANCER RESE ARCH” INCLUDES RESEARCH TO
55-DEVELOP AND ADVANCE THE UNDERSTANDING OF PEDIATRIC CANCER AND THE
56-TECHNIQUES AND MODAL ITIES EFFECTIVE IN T HE PREVENTION , CURE, SCREENING,
57-AND TREATMENT OF PED IATRIC CANCER.
58+PART V. PEDIATRIC CANCER. 4
5859
59- (B) (1) THERE IS A MARYLAND PEDIATRIC CANCER FUND.
60+20–120. 5
6061
61- (2) THE NET PROCEEDS FROM CONTRIBUTIONS UNDER THE INCOME
62-TAX CHECKOFF SYSTEM AND ANY OTHER DONATI ONS TO THE FUND SHALL BE
63-CREDITED TO THE FUND.
62+ (A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 6
63+INDICATED. 7
6464
65- (2) THE FUND CONSISTS OF :
65+ (2) “FUND” MEANS THE MARYLAND PEDIATRIC CANCER FUND 8
66+ESTABLISHED UNDER TH IS SECTION. 9
6667
67- (I) MONEY APPROPRIATED IN THE STATE BUDGET TO THE
68-FUND; AND
68+ (3) “INCOME TAX CHECKOFF S YSTEM” MEANS THE CHECKOFF 10
69+SYSTEM ESTABLISHED U NDER § 2–116 OF THE TAX – GENERAL ARTICLE. 11
6970
70- (II) ANY DONATIONS OR OTHE R MONEY FROM ANY OTH ER
71-SOURCE ACCEPTED FOR THE BENEFIT OF THE FUND.
71+ (4) (3) “PEDIATRIC CANCER RESE ARCH” INCLUDES RESEARCH TO 12
72+DEVELOP AND ADVANCE THE UNDERSTANDING OF PEDIATRIC CANCER AND THE 13
73+TECHNIQUES AND MODALITIES EFFEC TIVE IN THE PREVENTI ON, CURE, SCREENING, 14
74+AND TREATMENT OF PED IATRIC CANCER. 15
7275
73- (3) THE SECRETARY SHALL ADMIN ISTER THE FUND.
76+ (B) (1) THERE IS A MARYLAND PEDIATRIC CANCER FUND. 16
7477
75- (4) THE FUND SHALL BE USED ON LY FOR PEDIATRIC CAN CER
76-RESEARCH, PREVENTION , AND TREATMENT AS PRO VIDED IN SUBSECTION (C) OF
77-THIS SECTION.
78+ (2) THE NET PROCEEDS FROM CONTRIBUTIONS UNDER THE INCOME 17
79+TAX CHECKOFF SYSTEM AND ANY OTHER DONATI ONS TO THE FUND SHALL BE 18
80+CREDITED TO THE FUND. 19
7881
79- (5) THE FUND SHALL BE MAINTAI NED FOR THE PURPOSES STATED IN
80-THIS SECTION AND UNS PENT PORTIONS OF THE FUND SHALL REMAIN IN THE FUND
81-AND MAY NOT REVERT T O THE GENERAL FUND OF THE STATE.
82+ (2) THE FUND CONSISTS OF : 20
8283
83- (6) MONEY EXPENDED FROM T HE FUND FOR PEDIATRIC CANCER
84-RESEARCH, PREVENTION , AND TREATMENT IS SUP PLEMENTAL AND IS NOT
85-INTENDED TO TAKE THE PLACE OF FUNDING THA T WOULD OTHERWISE BE
86-APPROPRIATED TO THE DEPARTMENT FOR PEDIAT RIC CANCER RESEARCH ,
87-PREVENTION , AND TREATMENT .
84+ (I) MONEY APPROPRIATED IN THE STATE BUDGET TO THE 21
85+FUND; AND 22
8886
89- (7) ALL EXPENDITU RES FROM THE FUND SHALL BE MADE ON LY IN
90-ACCORDANCE WITH AN A PPROPRIATION APPROVE D BY THE GENERAL ASSEMBLY IN
91-THE ANNUAL STATE BUDGET OR THROU GH AN APPROVED BUDGE T AMENDMENT
92-UNDER §§ 7–209 AND 7–210 OF THE STATE FINANCE AND PROCUREMENT ARTICLE.
93- LAWRENCE J. HOGAN, JR., Governor Ch. 254
87+ (II) ANY DONATIONS OR OTHE R MONEY FROM ANY OTH ER 23
88+SOURCE ACCEPTED FOR THE BENEFIT OF THE FUND. 24
9489
95-– 3 –
96- (8) (I) FOR FISCAL YEAR 2023, THE GOVERNOR SHALL INCLUD E IN
97-THE ANNUAL BUDGET BI LL AN APPROPRIATION OF $5,000,000 TO THE FUND.
90+ (3) THE SECRETARY SHALL ADMINISTER THE FUND. 25
9891
99- (II) IF $5,000,000 IS NOT INCLUDED IN T HE ANNUAL BUDGET
100-BILL FOR FISCAL YEAR 2023, THEN THE GOVERNOR SHALL INCLUD E IN THE ANNUAL
101-BUDGET BILL FOR FISCAL Y EAR 2024 AN APPROPRIATION OF $5,000,000 TO THE
102-FUND.
92+ (4) THE FUND SHALL BE USED ON LY FOR PEDIATRIC CAN CER 26
93+RESEARCH, PREVENTION , AND TREATMENT AS PRO VIDED IN SUBSECTION (C) OF 27
94+THIS SECTION. 28
95+ SENATE BILL 51 3
10396
104- (C) (1) THE EACH YEAR, THE SECRETARY MAY DISTRIB UTE NOT MORE
105-THAN 5% OF THE NET PROCEEDS OF THE FUND TO A PROMOTIONAL ACCOUNT TO BE
106-USED TO PROMOTE FURT HER DONATIONS TO THE FUND.
10797
108- (2) (I) AFTER MAKING THE DIST RIBUTION ALLOWED UND ER
109-PARAGRAPH (1) OF THIS SUBSECTION , THE SECRETARY SHALL USE T HE REMAINDER
110-OF THE NET PROCEEDS OF THE FUND ONLY TO PROVIDE GRANTS TO ELIGIBLE
111-PHYSICIANS, HOSPITALS, LABORATORIES , EDUCATIONAL INSTITUT IONS, AND
112-OTHER ORGANIZATIONS AND PERSONS TO CONDU CT PEDIATRIC CANCER
113-RESEARCH, PREVENTION , AND TREATMENT .
98+ (5) THE FUND SHALL BE MAINTAI NED FOR THE PURPOSES STATED IN 1
99+THIS SECTION AND UNS PENT PORTIONS OF THE FUND SHALL REMAIN IN THE FUND 2
100+AND MAY NOT REVERT T O THE GENERAL FUND OF THE STATE. 3
114101
115- (II) MONEY RECEIVED FROM T HE GRANT PROGRAM UND ER
116-THIS SECTION MAY NOT BE USED TO PAY FOR I NSTITUTIONAL OVERHEA D EXPENSES,
117-ORGANIZATIONAL EXPEN SES, OR CHARGES THAT ARE NOT DIRECTLY RELATED TO
118-PEDIATRIC CANCER RES EARCH, PREVENTION , OR TREATMENT OR EXPE NSES
119-ARISING FROM COMMUNI TY–BASED SUPPORT SERVIC ES.
102+ (6) MONEY EXPENDED FROM T HE FUND FOR PEDIATRIC CA NCER 4
103+RESEARCH, PREVENTION , AND TREATMENT IS SUP PLEMENTAL AND IS NOT 5
104+INTENDED TO TAKE THE PLACE OF FUNDING T HAT WOULD OTHERWISE BE 6
105+APPROPRIATED TO THE DEPARTMENT FOR PEDIAT RIC CANCER RESEARCH , 7
106+PREVENTION , AND TREATMENT . 8
120107
121- (D) (1) ON OR BEFORE AUGUST 31 EACH YEAR, THE SECRETARY SHALL
122-SUBMIT A REPORT TO T HE GENERAL ASSEMBLY, IN ACCORDANCE WITH § 2–1257 OF
123-THE STATE GOVERNMENT ARTICLE, ON THE ADMINISTRATIO N OF THE FUND.
108+ (7) ALL EXPENDITURES FROM THE FUND SHALL BE MADE ON LY IN 9
109+ACCORDANCE WITH AN A PPROPRIATION APPROVE D BY THE GENERAL ASSEMBLY IN 10
110+THE ANNUAL STATE BUDGET OR THROUGH AN APPROVED BUDGET A MENDMENT 11
111+UNDER §§ 7–209 AND 7–210 OF THE STATE FINANCE AND PROCUREMENT ARTICLE. 12
124112
125- (2) THE REPORT REQUIRED U NDER THIS SUBSECTION SHALL
126-INCLUDE:
113+ (8) (I) FOR FISCAL YEAR 2023, THE GOVERNOR SHALL INCLUD E IN 13
114+THE ANNUAL BUDGET BI LL AN APPROPRIATION OF $5,000,000 TO THE FUND. 14
127115
128- (I) THE GROSS AMOUNT OF D ONATIONS TO THE FUND
129-THROUGH THE INCOME T AX CHECKOFF SYSTEM A ND OTHERWISE;
116+ (II) IF $5,000,000 IS NOT INCLUDED IN T HE ANNUAL BUDGET 15
117+BILL FOR FISCAL YEAR 2023, THEN THE GOVERNOR SHALL INCLUD E IN THE ANNUAL 16
118+BUDGET BILL FOR FISC AL YEAR 2024 AN APPROPRIATION OF $5,000,000 TO THE 17
119+FUND. 18
130120
131- (II) THE COST OF ADMINISTR ATION BY THE COMPTROLLER OF
132-THE INCOME TAX CHECK OFF SYSTEM;
121+ (C) (1) THE EACH YEAR, THE SECRETARY MAY DISTRIB UTE NOT MORE 19
122+THAN 5% OF THE NET PROCEEDS OF THE FUND TO A PROMOTIONAL ACCOUNT TO BE 20
123+USED TO PROMOTE FURT HER DONATIONS TO THE FUND. 21
133124
134- (III) (I) A DESCRIPTION OF PROMO TIONAL EFFORTS
135-UNDERTAKEN WITH MONE Y FROM THE FUND; AND
125+ (2) (I) AFTER MAKING THE DIST RIBUTION ALLOWED UND ER 22
126+PARAGRAPH (1) OF THIS SUBSECTION , THE SECRETARY SHALL USE T HE REMAINDER 23
127+OF THE NET PROCEEDS OF THE FUND ONLY TO PROVIDE GRANTS TO ELIGIBLE 24
128+PHYSICIANS, HOSPITALS, LABORATORIES , EDUCATIONAL INSTITUT IONS, AND 25
129+OTHER ORGANIZATIONS AND PE RSONS TO CONDUCT PED IATRIC CANCER 26
130+RESEARCH, PREVENTION , AND TREATMENT . 27
136131
137- (IV) (II) A DETAILED ACCOUNTING OF THE USE OF THE FUND.
138- Ch. 254 2022 LAWS OF MARYLAND
132+ (II) MONEY RECEIVED FROM T HE GRANT PROGRAM UND ER 28
133+THIS SECTION MAY NOT BE USED TO PAY FOR I NSTITUTIONAL OVERHEA D EXPENSES, 29
134+ORGANIZATIONAL EXPEN SES, OR CHARGES THA T ARE NOT DIRECTLY R ELATED TO 30
135+PEDIATRIC CANCER RES EARCH, PREVENTION , OR TREATMENT OR EXPE NSES 31
136+ARISING FROM COMMUNI TY–BASED SUPPORT SERVIC ES. 32
139137
140-– 4 –
141- (E) THE SECRETARY SHALL ADOPT REGULATIONS TO IMPLE MENT A
142-PEDIATRIC CANCER RES EARCH GRANT PROGRAM UNDER THIS SECTION .
138+ (D) (1) ON OR BEFORE AUGUST 31 EACH YEAR, THE SECRETARY SHALL 33
139+SUBMIT A REPORT TO T HE GENERAL ASSEMBLY, IN ACCORDA NCE WITH § 2–1257 OF 34
140+THE STATE GOVERNMENT ARTICLE, ON THE ADMINISTRATIO N OF THE FUND. 35
141+ 4 SENATE BILL 51
143142
144- SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
145-as follows:
146143
147-Article – Tax – General
144+ (2) THE REPORT REQUIRED U NDER THIS SUBSECTION SHALL 1
145+INCLUDE: 2
148146
149-2–112.1.
147+ (I) THE GROSS AMOUNT OF D ONATIONS TO THE FUND 3
148+THROUGH THE INCOME T AX CHECKOFF SYSTEM A ND OTHERWISE ; 4
150149
151- (A) (1) THE COMPTROLLER SHALL INCLUDE ON THE INDIVIDUAL
152-INCOME TAX RETURN FO RM A CHECKOFF DESIGN ATED AS THE “MARYLAND
153-PEDIATRIC CANCER FUND CONTRIBUTION ”.
150+ (II) THE COST OF ADMINISTR ATION BY THE COMPTROLLER OF 5
151+THE INCOME TAX CHECK OFF SYSTEM; 6
154152
155- (2) THE CHECKOFF SHALL ST ATE THAT:
153+ (III) (I) A DESCRIPTION OF PROMO TIONAL EFFORTS 7
154+UNDERTAKEN WITH MONE Y FROM THE FUND; AND 8
156155
157- (I) THE INDIVIDUAL , OR EACH SPOUSE IN TH E CASE OF A JOINT
158-RETURN, MAY CONTRIBUTE TO THE MARYLAND PEDIATRIC CANCER FUND THE
159-AMOUNT DESIGNATED BY THE INDIVIDUAL ; AND
156+ (IV) (II) A DETAILED ACCOUNTING OF THE USE OF THE FUND. 9
160157
161- (II) 1. THE INDIVIDUAL SHALL DEDUCT THE AMOUNT OF THE
162-CONTRIBUTION FROM AN Y REFUND TO WHICH TH E INDIVIDUAL IS ENTI TLED; OR
158+ (E) THE SECRETARY SHALL ADOPT REGULATIONS TO IMPLE MENT A 10
159+PEDIATRIC CANCER RES EARCH GRANT PROGRAM UNDER THIS SECTION . 11
163160
164- 2. IF THE INDIVIDUAL IS NOT ENTITLED TO A REFUND,
165-THE INDIVIDUAL SHALL ADD THE AMOUNT OF TH E CONTRIBUTION TO TH E INCOME
166-TAX TO BE PAID WITH THE RETURN.
161+ SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 12
162+as follows: 13
167163
168- (3) THE COMPTROLLER SHALL INC LUDE, WITH THE INDIVIDUAL
169-INCOME TAX RETURN PA CKAGE, A DESCRIPTION OF THE PURPOSES FOR WHICH T HE
170-MARYLAND PEDIATRIC CANCER FUND WAS ESTABLISHED AND THE PURPOSES FOR
171-WHICH THE FUND MAY BE USED .
164+Article – Tax – General 14
172165
173- (B) THE COMPTROLLER SHALL :
166+2–112.1. 15
174167
175- (1) COLLECT THE CHECKOFF CONTRIBUTIONS AND AC COUNT TO THE
176-STATE TREASURER FOR THE MON EY COLLECTED ;
168+ (A) (1) THE COMPTROLLER SHALL INCLUDE ON THE INDIVIDUAL 16
169+INCOME TAX RETURN FO RM A CHECKOFF DESIGN ATED AS THE “MARYLAND 17
170+PEDIATRIC CANCER FUND CONTRIBUTION ”. 18
177171
178- (2) FROM THE CONTRIBUTIO NS COLLECTED , DISTRIBUTE THE
179-AMOUNT NECESSARY TO ADMINISTER THE CHECK OFF SYSTEM TO AN
180-ADMINISTRATIVE COST ACCOUNT; AND
172+ (2) THE CHECKOFF SHALL ST ATE THAT: 19
181173
182- (3) AFTER THE DISTRIBUTI ON UNDER ITEM (2) OF THIS SUBSECTION ,
183-DISTRIBUTE THE REMAI NDER OF THE MONEY CO LLECTED UNDER THIS S UBSECTION LAWRENCE J. HOGAN, JR., Governor Ch. 254
174+ (I) THE INDIVIDUAL , OR EACH SPOUSE IN TH E CASE OF A JOINT 20
175+RETURN, MAY CONTRIBUTE TO THE MARYLAND PEDIATRIC CANCER FUND THE 21
176+AMOUNT DESIGNATED BY THE INDIVIDUAL ; AND 22
184177
185-– 5 –
186-TO THE MARYLAND PEDIATRIC CANCER FUND ESTABLISHED UNDE R § 20–120 OF
187-THE HEALTH – GENERAL ARTICLE.
178+ (II) 1. THE INDIVIDUAL SHALL DEDUCT THE AMOUNT OF THE 23
179+CONTRIBUTION FROM AN Y REFUND TO WHICH TH E INDIVIDUAL IS ENTI TLED; OR 24
188180
189-10–804.
181+ 2. IF THE INDIVIDUAL IS NOT ENTITLED TO A R EFUND, 25
182+THE INDIVIDUAL SHALL ADD THE AMOUNT OF TH E CONTRIBUTION TO TH E INCOME 26
183+TAX TO BE PAID WITH THE RETURN. 27
190184
191- (L) AN INDIVIDUAL MAY DES IGNATE A CONTRIBUTIO N TO THE MARYLAND
192-PEDIATRIC CANCER FUND, ESTABLISHED UNDER § 20–120 OF THE HEALTH –
193-GENERAL ARTICLE, BY THE CHECKOFF SYSTEM ON THE RETURN .
185+ (3) THE COMPTROLLER SHALL INC LUDE, WITH THE INDIVIDUAL 28
186+INCOME TAX RETURN PA CKAGE, A DESCRIPTION OF THE PURPOSES FOR WHICH T HE 29
187+MARYLAND PEDIATRIC CANCER FUND WAS ESTABLISHED AND THE PURPOSES FOR 30
188+WHICH THE FUND MAY BE USED . 31 SENATE BILL 51 5
194189
195- SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be
196-applicable to all taxable years beginning after December 31, 2021.
197190
198- SECTION 4. 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
199-July 1, 2022.
200191
201-Approved by the Governor, May 12, 2022.
192+ (B) THE COMPTROLLER SHALL : 1
193+
194+ (1) COLLECT THE CHECKOFF CONTRIBUTIONS AND AC COUNT TO THE 2
195+STATE TREASURER FOR THE MON EY COLLECTED ; 3
196+
197+ (2) FROM THE CONTRIBUTIO NS COLLECTED , DISTRIBUTE THE 4
198+AMOUNT NECESSARY TO ADMINISTER THE CHECK OFF SYSTEM TO AN 5
199+ADMINISTRATIVE COST ACCOUNT; AND 6
200+
201+ (3) AFTER THE DISTRIBUTI ON UNDER ITEM (2) OF THIS SUBSECTION , 7
202+DISTRIBUTE THE REMAI NDER OF THE MONEY CO LLECTED UNDER THIS S UBSECTION 8
203+TO THE MARYLAND PEDIATRIC CANCER FUND ESTABLISHED UNDE R § 20–120 OF 9
204+THE HEALTH – GENERAL ARTICLE. 10
205+
206+10–804. 11
207+
208+ (L) AN INDIVIDUAL MAY DES IGNATE A CONTRIBUTIO N TO THE MARYLAND 12
209+PEDIATRIC CANCER FUND, ESTABLISHED UNDER § 20–120 OF THE HEALTH – 13
210+GENERAL ARTICLE, BY THE CHECKOFF S YSTEM ON THE RETURN . 14
211+
212+ SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 15
213+applicable to all taxable years beginning after December 31, 2021. 16
214+
215+ SECTION 4. 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 17
216+July 1, 2022. 18
217+
218+
219+
220+
221+
222+Approved:
223+________________________________________________________________________________
224+ Governor.
225+________________________________________________________________________________
226+ President of the Senate.
227+________________________________________________________________________________
228+ Speaker of the House of Delegates.