HB 400-FN - AS INTRODUCED
2015 SESSION
15-0670
10/03
HOUSE BILL 400-FN
AN ACT relative to the mileage reimbursement rate for legislators and prohibiting deductions from compensation or mileage reimbursement of representatives.
SPONSORS: Rep. Marple, Merr 24; Rep. L. Christiansen, Hills 37
COMMITTEE: Legislative Administration
This bill removes the use of the maximum rate established under the United States Internal Revenue Code for legislative mileage reimbursement and prohibits deductions from compensation or mileage reimbursement of representatives.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
15-0670
10/03
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Fifteen
AN ACT relative to the mileage reimbursement rate for legislators and prohibiting deductions from compensation or mileage reimbursement of representatives.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Legislature; Travel Allowance for Members; Mileage Rate. Amend RSA 15:15-a to read as follows:
14:15-a Travel Allowance for Members. [A member of the general court shall be allowed mileage by choosing the method in either paragraph I or II prior to the first mileage reimbursement payment in the term:
I.(a)] I. In the computation of mileage under the provisions of this [paragraph] section, the word “day” shall be deemed to be a calendar day; and, whenever a legislative session shall be continued beyond 12 o’clock midnight, the members present shall be entitled to additional mileage for another day’s attendance; provided, however, that any member of the general court absent for any cause from such attendance shall not be allowed mileage for the day the member is so absent.
[(b)] II. A member of the general court shall be allowed mileage for the round trip to and from the member’s home to the state house in Concord for each day of attendance at the following rates:
[(1)] (a) For the first 45 miles, $.38 per mile; and
[(2)] (b) For all miles in excess of 45 miles, $.19 per mile.
[ II. A member of the general court shall be allowed compensation for actual travel expenses of the round trip to and from the member’s home to the state house in Concord. Mileage shall be paid at the maximum rate established in the United States Internal Revenue Code and Regulations for the number of miles traveled.]
2 New Section; Deductions Prohibited; Members of the House of Representatives. Amend RSA 14 by inserting after section 15-b the following new section:
14:15-c Deductions Prohibited; Members of the House of Representatives. Pursuant to the definition of employment under 29 U.S.C. Section 630(f) and RSA 282-A:9, IV(o)(1) and (2), state and federal statutes ratified by the United States Supreme Court in Gregory v. Ashcroft, 501 U.S. 452 (1991), no deductions of any kind shall be made from the compensation or mileage reimbursements of representatives of the people, as defined by Article 8 of Part I, the bill of rights, of the New Hampshire Constitution.
3 Effective Date. This act shall take effect 60 days after its passage.
LBAO
15-0670
01/09/15
HB 400-FN - FISCAL NOTE
AN ACT relative to the mileage reimbursement rate for legislators and prohibiting deductions from compensation or mileage reimbursement of representatives.
FISCAL IMPACT:
The Office of Legislative Accounting states this bill, as introduced, will decrease state general fund expenditures by an indeterminable amount in FY 2015 and each year thereafter. There will be no impact on county and local expenditures, or state, county, and local revenue.
METHODOLOGY:
The Office of Legislative Accounting states this bill amends RSA 14:15-a by removing section II, which allows members of the General Court compensation for actual travel expenses for the round trip to and from the member’s home to the statehouse at the maximum rate established in the United States Internal Revenue Code and Regulations ($0.575 per mile as of January 1, 2015). The bill would retain section I of RSA 14:15-a, which allows members to be reimbursed for each round trip at a rate of $0.38 per mile for the first 45 miles, and $0.19 per mile for each mile thereafter. The Office states that as of January 1, 2015, approximately 90% of House members, and 96% of Senate members opted to receive mileage reimbursement at the rate established by the U.S. Internal Revenue Code and Regulations. Currently, if all members are in attendance, mileage costs for one day are $17,244. Under the proposed bill mileage costs for one day are estimated at $9,131, a reduction of $8,113 or 47%. The Office further states that in FY 2014, mileage costs for legislators totaled $899,132. Applying the 47% reduction to this figure yields a potential expenditure reduction of $422,592 per year. The Office states that the exact fiscal impact is indeterminable due to such factors as the number of members in attendance on any given day, and the number of days each member is in attendance per year. Finally, the bill contains a section prohibiting taxes of any kind from being deducted from members’ mileage reimbursement checks. The Office states that it has received documentation from the Internal Revenue Service and the Social Security Administration concluding that legislative mileage is a nonaccountable system and therefore is to be treated as wages with appropriate payroll taxes withheld and recorded on form W-2.