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| 4 | 4 | | |
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| 5 | 5 | | 2023 -- H 5145 |
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| 6 | 6 | | ======== |
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| 7 | 7 | | LC000136 |
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| 8 | 8 | | ======== |
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| 9 | 9 | | S T A T E O F R H O D E I S L A N D |
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| 10 | 10 | | IN GENERAL ASSEMBLY |
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| 11 | 11 | | JANUARY SESSION, A.D. 2023 |
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| 12 | 12 | | ____________ |
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| 13 | 13 | | |
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| 14 | 14 | | A N A C T |
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| 15 | 15 | | RELATING TO TAXATION -- PERSONAL INCOME TAX |
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| 16 | 16 | | Introduced By: Representatives McEntee, Vella-Wilkinson, Morales, Caldwell, Dawson, |
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| 17 | 17 | | Craven, Finkelman, Serpa, Phillips, and Potter |
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| 18 | 18 | | Date Introduced: January 18, 2023 |
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| 19 | 19 | | Referred To: House Finance |
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| 20 | 20 | | |
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| 21 | 21 | | |
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| 22 | 22 | | It is enacted by the General Assembly as follows: |
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| 23 | 23 | | SECTION 1. Section 44-30-12 of the General Laws in Chapter 44-30 entitled "Personal 1 |
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| 24 | 24 | | Income Tax" is hereby amended to read as follows: 2 |
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| 25 | 25 | | 44-30-12. Rhode Island income of a resident individual. 3 |
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| 26 | 26 | | (a) General. The Rhode Island income of a resident individual means his or her adjusted 4 |
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| 27 | 27 | | gross income for federal income tax purposes, with the modifications specified in this section. 5 |
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| 28 | 28 | | (b) Modifications increasing federal adjusted gross income. There shall be added to 6 |
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| 29 | 29 | | federal adjusted gross income: 7 |
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| 30 | 30 | | (1) Interest income on obligations of any state, or its political subdivisions, other than 8 |
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| 31 | 31 | | Rhode Island or its political subdivisions; 9 |
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| 32 | 32 | | (2) Interest or dividend income on obligations or securities of any authority, commission, 10 |
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| 33 | 33 | | or instrumentality of the United States, but not of Rhode Island or its political subdivisions, to the 11 |
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| 34 | 34 | | extent exempted by the laws of the United States from federal income tax but not from state income 12 |
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| 35 | 35 | | taxes; 13 |
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| 36 | 36 | | (3) The modification described in § 44-30-25(g); 14 |
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| 37 | 37 | | (4)(i) The amount defined below of a nonqualified withdrawal made from an account in 15 |
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| 38 | 38 | | the tuition savings program pursuant to § 16-57-6.1. For purposes of this section, a nonqualified 16 |
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| 39 | 39 | | withdrawal is: 17 |
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| 40 | 40 | | (A) A transfer or rollover to a qualified tuition program under Section 529 of the Internal 18 |
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| 41 | 41 | | Revenue Code, 26 U.S.C. § 529, other than to the tuition savings program referred to in § 16-57-19 |
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| 42 | 42 | | |
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| 43 | 43 | | |
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| 44 | 44 | | LC000136 - Page 2 of 9 |
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| 45 | 45 | | 6.1; and 1 |
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| 46 | 46 | | (B) A withdrawal or distribution that is: 2 |
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| 47 | 47 | | (I) Not applied on a timely basis to pay “qualified higher education expenses” as defined 3 |
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| 48 | 48 | | in § 16-57-3(12) of the beneficiary of the account from which the withdrawal is made; 4 |
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| 49 | 49 | | (II) Not made for a reason referred to in § 16-57-6.1(e); or 5 |
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| 50 | 50 | | (III) Not made in other circumstances for which an exclusion from tax made applicable by 6 |
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| 51 | 51 | | Section 529 of the Internal Revenue Code, 26 U.S.C. § 529, pertains if the transfer, rollover, 7 |
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| 52 | 52 | | withdrawal, or distribution is made within two (2) taxable years following the taxable year for 8 |
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| 53 | 53 | | which a contributions modification pursuant to subsection (c)(4) of this section is taken based on 9 |
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| 54 | 54 | | contributions to any tuition savings program account by the person who is the participant of the 10 |
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| 55 | 55 | | account at the time of the contribution, whether or not the person is the participant of the account 11 |
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| 56 | 56 | | at the time of the transfer, rollover, withdrawal or distribution; 12 |
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| 57 | 57 | | (ii) In the event of a nonqualified withdrawal under subsection (b)(4)(i)(A) or (b)(4)(i)(B) 13 |
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| 58 | 58 | | of this section, there shall be added to the federal adjusted gross income of that person for the 14 |
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| 59 | 59 | | taxable year of the withdrawal an amount equal to the lesser of: 15 |
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| 60 | 60 | | (A) The amount equal to the nonqualified withdrawal reduced by the sum of any 16 |
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| 61 | 61 | | administrative fee or penalty imposed under the tuition savings program in connection with the 17 |
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| 62 | 62 | | nonqualified withdrawal plus the earnings portion thereof, if any, includible in computing the 18 |
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| 63 | 63 | | person’s federal adjusted gross income for the taxable year; and 19 |
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| 64 | 64 | | (B) The amount of the person’s contribution modification pursuant to subsection (c)(4) of 20 |
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| 65 | 65 | | this section for the person’s taxable year of the withdrawal and the two (2) prior taxable years less 21 |
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| 66 | 66 | | the amount of any nonqualified withdrawal for the two (2) prior taxable years included in 22 |
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| 67 | 67 | | computing the person’s Rhode Island income by application of this subsection for those years. Any 23 |
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| 68 | 68 | | amount added to federal adjusted gross income pursuant to this subdivision shall constitute Rhode 24 |
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| 69 | 69 | | Island income for residents, nonresidents and part-year residents; 25 |
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| 70 | 70 | | (5) The modification described in § 44-30-25.1(d)(3)(i); 26 |
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| 71 | 71 | | (6) The amount equal to any unemployment compensation received but not included in 27 |
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| 72 | 72 | | federal adjusted gross income; 28 |
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| 73 | 73 | | (7) The amount equal to the deduction allowed for sales tax paid for a purchase of a 29 |
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| 74 | 74 | | qualified motor vehicle as defined by the Internal Revenue Code § 164(a)(6); and 30 |
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| 75 | 75 | | (8) For any taxable year beginning on or after January 1, 2020, the amount of any Paycheck 31 |
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| 76 | 76 | | Protection Program loan forgiven for federal income tax purposes as authorized by the Coronavirus 32 |
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| 77 | 77 | | Aid, Relief, and Economic Security Act and/or the Consolidated Appropriations Act, 2021 and/or 33 |
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| 78 | 78 | | any other subsequent federal stimulus relief packages enacted by law, to the extent that the amount 34 |
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| 79 | 79 | | |
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| 80 | 80 | | |
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| 81 | 81 | | LC000136 - Page 3 of 9 |
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| 82 | 82 | | of the loan forgiven exceeds $250,000, including an individual’s distributive share of the amount 1 |
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| 83 | 83 | | of a pass-through entity’s loan forgiveness in excess of $250,000. 2 |
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| 84 | 84 | | (c) Modifications reducing federal adjusted gross income. There shall be subtracted 3 |
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| 85 | 85 | | from federal adjusted gross income: 4 |
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| 86 | 86 | | (1) Any interest income on obligations of the United States and its possessions to the extent 5 |
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| 87 | 87 | | includible in gross income for federal income tax purposes, and any interest or dividend income on 6 |
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| 88 | 88 | | obligations, or securities of any authority, commission, or instrumentality of the United States to 7 |
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| 89 | 89 | | the extent includible in gross income for federal income tax purposes but exempt from state income 8 |
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| 90 | 90 | | taxes under the laws of the United States; provided, that the amount to be subtracted shall in any 9 |
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| 91 | 91 | | case be reduced by any interest on indebtedness incurred or continued to purchase or carry 10 |
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| 92 | 92 | | obligations or securities the income of which is exempt from Rhode Island personal income tax, to 11 |
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| 93 | 93 | | the extent the interest has been deducted in determining federal adjusted gross income or taxable 12 |
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| 94 | 94 | | income; 13 |
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| 95 | 95 | | (2) A modification described in § 44-30-25(f) or § 44-30-1.1(c)(1); 14 |
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| 96 | 96 | | (3) The amount of any withdrawal or distribution from the “tuition savings program” 15 |
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| 97 | 97 | | referred to in § 16-57-6.1 that is included in federal adjusted gross income, other than a withdrawal 16 |
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| 98 | 98 | | or distribution or portion of a withdrawal or distribution that is a nonqualified withdrawal; 17 |
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| 99 | 99 | | (4) Contributions made to an account under the tuition savings program, including the 18 |
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| 100 | 100 | | “contributions carryover” pursuant to subsection (c)(4)(iv) of this section, if any, subject to the 19 |
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| 101 | 101 | | following limitations, restrictions and qualifications: 20 |
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| 102 | 102 | | (i) The aggregate subtraction pursuant to this subdivision for any taxable year of the 21 |
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| 103 | 103 | | taxpayer shall not exceed five hundred dollars ($500) or one thousand dollars ($1,000) if a joint 22 |
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| 104 | 104 | | return; 23 |
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| 105 | 105 | | (ii) The following shall not be considered contributions: 24 |
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| 106 | 106 | | (A) Contributions made by any person to an account who is not a participant of the account 25 |
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| 107 | 107 | | at the time the contribution is made; 26 |
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| 108 | 108 | | (B) Transfers or rollovers to an account from any other tuition savings program account or 27 |
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| 109 | 109 | | from any other “qualified tuition program” under section 529 of the Internal Revenue Code, 26 28 |
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| 110 | 110 | | U.S.C. § 529; or 29 |
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| 111 | 111 | | (C) A change of the beneficiary of the account; 30 |
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| 112 | 112 | | (iii) The subtraction pursuant to this subdivision shall not reduce the taxpayer’s federal 31 |
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| 113 | 113 | | adjusted gross income to less than zero (0); 32 |
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| 114 | 114 | | (iv) The contributions carryover to a taxable year for purpose of this subdivision is the 33 |
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| 115 | 115 | | excess, if any, of the total amount of contributions actually made by the taxpayer to the tuition 34 |
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| 116 | 116 | | |
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| 117 | 117 | | |
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| 118 | 118 | | LC000136 - Page 4 of 9 |
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| 119 | 119 | | savings program for all preceding taxable years for which this subsection is effective over the sum 1 |
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| 120 | 120 | | of: 2 |
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| 121 | 121 | | (A) The total of the subtractions under this subdivision allowable to the taxpayer for all 3 |
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| 122 | 122 | | such preceding taxable years; and 4 |
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| 123 | 123 | | (B) That part of any remaining contribution carryover at the end of the taxable year which 5 |
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| 124 | 124 | | exceeds the amount of any nonqualified withdrawals during the year and the prior two (2) taxable 6 |
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| 125 | 125 | | years not included in the addition provided for in this subdivision for those years. Any such part 7 |
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| 126 | 126 | | shall be disregarded in computing the contributions carryover for any subsequent taxable year; 8 |
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| 127 | 127 | | (v) For any taxable year for which a contributions carryover is applicable, the taxpayer 9 |
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| 128 | 128 | | shall include a computation of the carryover with the taxpayer’s Rhode Island personal income tax 10 |
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| 129 | 129 | | return for that year, and if for any taxable year on which the carryover is based the taxpayer filed a 11 |
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| 130 | 130 | | joint Rhode Island personal income tax return but filed a return on a basis other than jointly for a 12 |
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| 131 | 131 | | subsequent taxable year, the computation shall reflect how the carryover is being allocated between 13 |
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| 132 | 132 | | the prior joint filers; 14 |
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| 133 | 133 | | (5) The modification described in § 44-30-25.1(d)(1); 15 |
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| 134 | 134 | | (6) Amounts deemed taxable income to the taxpayer due to payment or provision of 16 |
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| 135 | 135 | | insurance benefits to a dependent, including a domestic partner pursuant to chapter 12 of title 36 or 17 |
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| 136 | 136 | | other coverage plan; 18 |
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| 137 | 137 | | (7) Modification for organ transplantation. 19 |
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| 138 | 138 | | (i) An individual may subtract up to ten thousand dollars ($10,000) from federal adjusted 20 |
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| 139 | 139 | | gross income if he or she, while living, donates one or more of his or her human organs to another 21 |
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| 140 | 140 | | human being for human organ transplantation, except that for purposes of this subsection, “human 22 |
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| 141 | 141 | | organ” means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow. A subtract 23 |
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| 142 | 142 | | modification that is claimed hereunder may be claimed in the taxable year in which the human 24 |
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| 143 | 143 | | organ transplantation occurs. 25 |
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| 144 | 144 | | (ii) An individual may claim that subtract modification hereunder only once, and the 26 |
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| 145 | 145 | | subtract modification may be claimed for only the following unreimbursed expenses that are 27 |
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| 146 | 146 | | incurred by the claimant and related to the claimant’s organ donation: 28 |
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| 147 | 147 | | (A) Travel expenses. 29 |
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| 148 | 148 | | (B) Lodging expenses. 30 |
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| 149 | 149 | | (C) Lost wages. 31 |
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| 150 | 150 | | (iii) The subtract modification hereunder may not be claimed by a part-time resident or a 32 |
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| 151 | 151 | | nonresident of this state; 33 |
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| 152 | 152 | | (8) Modification for taxable Social Security income. 34 |
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| 153 | 153 | | |
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| 154 | 154 | | |
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| 155 | 155 | | LC000136 - Page 5 of 9 |
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| 156 | 156 | | (i) For tax years beginning on or after January 1, 2016: 1 |
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| 157 | 157 | | (A) For a person who has attained the age used for calculating full or unreduced Social 2 |
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| 158 | 158 | | Security retirement benefits who files a return as an unmarried individual, head of household, or 3 |
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| 159 | 159 | | married filing separate whose federal adjusted gross income for the taxable year is less than eighty 4 |
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| 160 | 160 | | thousand dollars ($80,000); or 5 |
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| 161 | 161 | | (B) A married individual filing jointly or individual filing qualifying widow(er) who has 6 |
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| 162 | 162 | | attained the age used for calculating full or unreduced Social Security retirement benefits whose 7 |
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| 163 | 163 | | joint federal adjusted gross income for the taxable year is less than one hundred thousand dollars 8 |
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| 164 | 164 | | ($100,000), an amount equal to the Social Security benefits includible in federal adjusted gross 9 |
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| 165 | 165 | | income. 10 |
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| 166 | 166 | | (ii) Adjustment for inflation. The dollar amount contained in subsections (c)(8)(i)(A) and 11 |
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| 167 | 167 | | (c)(8)(i)(B) of this section shall be increased annually by an amount equal to: 12 |
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| 168 | 168 | | (A) Such dollar amount contained in subsections (c)(8)(i)(A) and (c)(8)(i)(B) of this section 13 |
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| 169 | 169 | | adjusted for inflation using a base tax year of 2000, multiplied by; 14 |
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| 170 | 170 | | (B) The cost-of-living adjustment with a base year of 2000. 15 |
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| 171 | 171 | | (iii) For the purposes of this section the cost-of-living adjustment for any calendar year is 16 |
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| 172 | 172 | | the percentage (if any) by which the consumer price index for the preceding calendar year exceeds 17 |
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| 173 | 173 | | the consumer price index for the base year. The consumer price index for any calendar year is the 18 |
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| 174 | 174 | | average of the consumer price index as of the close of the twelve-month (12) period ending on 19 |
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| 175 | 175 | | August 31, of such calendar year. 20 |
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| 176 | 176 | | (iv) For the purpose of this section the term “consumer price index” means the last 21 |
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| 177 | 177 | | consumer price index for all urban consumers published by the department of labor. For the purpose 22 |
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| 178 | 178 | | of this section the revision of the consumer price index which is most consistent with the consumer 23 |
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| 179 | 179 | | price index for calendar year 1986 shall be used. 24 |
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| 180 | 180 | | (v) If any increase determined under this section is not a multiple of fifty dollars ($50.00), 25 |
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| 181 | 181 | | such increase shall be rounded to the next lower multiple of fifty dollars ($50.00). In the case of a 26 |
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| 182 | 182 | | married individual filing separate return, if any increase determined under this section is not a 27 |
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| 183 | 183 | | multiple of twenty-five dollars ($25.00), such increase shall be rounded to the next lower multiple 28 |
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| 184 | 184 | | of twenty-five dollars ($25.00); 29 |
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| 185 | 185 | | (vi) For tax years beginning on or after January 1, 2024, an individual may subtract from 30 |
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| 186 | 186 | | federal adjusted gross income all social security income; 31 |
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| 187 | 187 | | (9) Modification of taxable retirement income from certain pension plans or 32 |
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| 188 | 188 | | annuities. 33 |
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| 189 | 189 | | (i) For tax years beginning on or after January 1, 2017, until the tax year beginning January 34 |
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| 190 | 190 | | |
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| 191 | 191 | | |
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| 192 | 192 | | LC000136 - Page 6 of 9 |
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| 193 | 193 | | 1, 2022, a modification shall be allowed for up to fifteen thousand dollars ($15,000), and for tax 1 |
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| 194 | 194 | | years beginning on or after January 1, 2023, a modification shall be allowed for up to twenty 2 |
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| 195 | 195 | | thousand dollars ($20,000), of taxable pension and/or annuity income that is included in federal 3 |
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| 196 | 196 | | adjusted gross income for the taxable year: 4 |
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| 197 | 197 | | (A) For a person who has attained the age used for calculating full or unreduced Social 5 |
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| 198 | 198 | | Security retirement benefits who files a return as an unmarried individual, head of household, or 6 |
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| 199 | 199 | | married filing separate whose federal adjusted gross income for such taxable year is less than the 7 |
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| 200 | 200 | | amount used for the modification contained in subsection (c)(8)(i)(A) of this section an amount not 8 |
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| 201 | 201 | | to exceed $15,000 for tax years beginning on or after January 1, 2017, until the tax year beginning 9 |
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| 202 | 202 | | January 1, 2022, and an amount not to exceed twenty thousand dollars ($20,000) for tax years 10 |
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| 203 | 203 | | beginning on or after January 1, 2023, of taxable pension and/or annuity income includible in 11 |
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| 204 | 204 | | federal adjusted gross income; or 12 |
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| 205 | 205 | | (B) For a married individual filing jointly or individual filing qualifying widow(er) who 13 |
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| 206 | 206 | | has attained the age used for calculating full or unreduced Social Security retirement benefits whose 14 |
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| 207 | 207 | | joint federal adjusted gross income for such taxable year is less than the amount used for the 15 |
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| 208 | 208 | | modification contained in subsection (c)(8)(i)(B) of this section an amount not to exceed $15,000 16 |
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| 209 | 209 | | for tax years beginning on or after January 1, 2017, until the tax year beginning January 1, 2022, 17 |
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| 210 | 210 | | and an amount not to exceed twenty thousand dollars ($20,000) for tax years beginning on or after 18 |
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| 211 | 211 | | January 1, 2023, of taxable pension and/or annuity income includible in federal adjusted gross 19 |
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| 212 | 212 | | income. 20 |
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| 213 | 213 | | (ii) Adjustment for inflation. The dollar amount contained by reference in subsections 21 |
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| 214 | 214 | | (c)(9)(i)(A) and (c)(9)(i)(B) of this section shall be increased annually for tax years beginning on 22 |
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| 215 | 215 | | or after January 1, 2018, by an amount equal to: 23 |
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| 216 | 216 | | (A) Such dollar amount contained by reference in subsections (c)(9)(i)(A) and (c)(9)(i)(B) 24 |
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| 217 | 217 | | of this section adjusted for inflation using a base tax year of 2000, multiplied by; 25 |
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| 218 | 218 | | (B) The cost-of-living adjustment with a base year of 2000. 26 |
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| 219 | 219 | | (iii) For the purposes of this section, the cost-of-living adjustment for any calendar year is 27 |
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| 220 | 220 | | the percentage (if any) by which the consumer price index for the preceding calendar year exceeds 28 |
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| 221 | 221 | | the consumer price index for the base year. The consumer price index for any calendar year is the 29 |
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| 222 | 222 | | average of the consumer price index as of the close of the twelve-month (12) period ending on 30 |
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| 223 | 223 | | August 31, of such calendar year. 31 |
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| 224 | 224 | | (iv) For the purpose of this section, the term “consumer price index” means the last 32 |
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| 225 | 225 | | consumer price index for all urban consumers published by the department of labor. For the purpose 33 |
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| 226 | 226 | | of this section, the revision of the consumer price index which is most consistent with the consumer 34 |
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| 227 | 227 | | |
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| 228 | 228 | | |
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| 229 | 229 | | LC000136 - Page 7 of 9 |
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| 230 | 230 | | price index for calendar year 1986 shall be used. 1 |
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| 231 | 231 | | (v) If any increase determined under this section is not a multiple of fifty dollars ($50.00), 2 |
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| 232 | 232 | | such increase shall be rounded to the next lower multiple of fifty dollars ($50.00). In the case of a 3 |
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| 233 | 233 | | married individual filing a separate return, if any increase determined under this section is not a 4 |
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| 234 | 234 | | multiple of twenty-five dollars ($25.00), such increase shall be rounded to the next lower multiple 5 |
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| 235 | 235 | | of twenty-five dollars ($25.00). 6 |
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| 236 | 236 | | (vi) For tax years beginning on or after January 1, 2022, the dollar amount contained by 7 |
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| 237 | 237 | | reference in subsection (c)(9)(i)(A) shall be adjusted to equal the dollar amount contained in 8 |
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| 238 | 238 | | subsection (c)(8)(i)(A), as adjusted for inflation, and the dollar amount contained by reference in 9 |
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| 239 | 239 | | subsection(c)(9)(i)(B) shall be adjusted to equal the dollar amount contained in subsection 10 |
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| 240 | 240 | | (c)(8)(i)(B), as adjusted for inflation; 11 |
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| 241 | 241 | | (10) Modification for Rhode Island investment in opportunity zones. For purposes of 12 |
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| 242 | 242 | | a taxpayer’s state tax liability, in the case of any investment in a Rhode Island opportunity zone by 13 |
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| 243 | 243 | | the taxpayer for at least seven (7) years, a modification to income shall be allowed for the 14 |
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| 244 | 244 | | incremental difference between the benefit allowed under 26 U.S.C. § 1400Z-2(b)(2)(B)(iv) and 15 |
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| 245 | 245 | | the federal benefit allowed under 26 U.S.C. § 1400Z-2(c); 16 |
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| 246 | 246 | | (11) Modification for military service pensions. 17 |
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| 247 | 247 | | (i) For purposes of a taxpayer’s state tax liability, a modification to income shall be allowed 18 |
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| 248 | 248 | | as follows: 19 |
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| 249 | 249 | | (A) For the tax years beginning on January 1, 2023, a taxpayer may subtract from federal 20 |
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| 250 | 250 | | adjusted gross income the taxpayer’s military service pension benefits included in federal adjusted 21 |
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| 251 | 251 | | gross income; 22 |
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| 252 | 252 | | (ii) As used in this subsection, the term “military service” shall have the same meaning as 23 |
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| 253 | 253 | | set forth in 20 C.F.R. § 212.2; 24 |
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| 254 | 254 | | (iii) At no time shall the modification allowed under this subsection alone or in conjunction 25 |
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| 255 | 255 | | with subsection (c)(9) exceed the amount of the military service pension received in the tax year 26 |
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| 256 | 256 | | for which the modification is claimed; and 27 |
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| 257 | 257 | | (12) Any rebate issued to the taxpayer pursuant to § 44-30-103 to the extent included in 28 |
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| 258 | 258 | | gross income for federal tax purposes. 29 |
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| 259 | 259 | | (d) Modification for Rhode Island fiduciary adjustment. There shall be added to, or 30 |
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| 260 | 260 | | subtracted from, federal adjusted gross income (as the case may be) the taxpayer’s share, as 31 |
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| 261 | 261 | | beneficiary of an estate or trust, of the Rhode Island fiduciary adjustment determined under § 44-32 |
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| 262 | 262 | | 30-17. 33 |
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| 263 | 263 | | (e) Partners. The amounts of modifications required to be made under this section by a 34 |
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| 264 | 264 | | |
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| 265 | 265 | | |
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| 266 | 266 | | LC000136 - Page 8 of 9 |
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| 267 | 267 | | partner, which relate to items of income or deduction of a partnership, shall be determined under § 1 |
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| 268 | 268 | | 44-30-15. 2 |
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| 269 | 269 | | SECTION 2. This act shall take effect upon passage. 3 |
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| 270 | 270 | | ======== |
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| 271 | 271 | | LC000136 |
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| 272 | 272 | | ======== |
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| 273 | 273 | | |
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| 274 | 274 | | |
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| 275 | 275 | | LC000136 - Page 9 of 9 |
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| 276 | 276 | | EXPLANATION |
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| 277 | 277 | | BY THE LEGISLATIVE COUNCIL |
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| 278 | 278 | | OF |
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| 279 | 279 | | A N A C T |
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| 280 | 280 | | RELATING TO TAXATION -- PERSONAL INCOME TAX |
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| 281 | 281 | | *** |
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| 282 | 282 | | This act would allow a modification to federal adjusted gross income for all social security 1 |
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| 283 | 283 | | income for tax years beginning on or after January 1, 2024. 2 |
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| 284 | 284 | | This act would take effect upon passage. 3 |
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| 285 | 285 | | ======== |
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| 286 | 286 | | LC000136 |
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| 287 | 287 | | ======== |
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