Second Regular Session
Sixty-first General Assembly
LLS NO. 980925.01D JAG
HOUSE BILL 981417
STATE OF COLORADO
BY REPRESENTATIVE Paschall
FINANCE
A BILL FOR AN ACT
CONCERNING THE REFUNDING OF STATE REVENUES IN EXCESS
OF THE CONSTITUTIONAL LIMITATION ON STATE FISCAL YEAR SPENDING
FOR ANY GIVEN FISCAL YEAR.
Bill Summary
(Note: This summary applies to this bill as introduced
and does not necessarily reflect any amendments that may be subsequently
adopted.)
Requires that all excess state revenues for any given fiscal year commencing on or after July 1, 1997, be refunded through a state income tax credit. Requires the executive director of the department of revenue to determine a single percentage that, when used to calculate the amount of the credit to be allowed to each taxpayer in the manner set forth in the statute, will cause the total amount of credits allowed to equal the amount of excess state revenues required to be refunded. Requires the executive director to give written notification of the single percentage determined and amounts of the credit calculated to the executive committee of the legislative council for review and approval or disapproval. Sets forth procedures for the executive committee's review of the executive director's percentage determination and credit calculations.
Places each individual taxpayer into one of 3 tiers based on the taxpayer's federal adjusted gross income. Requires the executive director of the department of revenue to adjust the amounts of federal adjusted gross income at which the tiers are set to reflect annual changes in the DenverBoulder consumer price index, rounding to the nearest $1,000. States that all taxpayers in the lowest income tier shall receive the identical amount of the credit calculated by multiplying the percentage determined by the executive director by the dollar amount that is the upper income limit of that tier. States that each taxpayer in the middle income tier shall receive a credit calculated by multiplying the percentage determined by the executive director by the taxpayer's federal adjusted gross income. States that all taxpayers in the highest income tier shall receive the identical amount of the credit calculated by multiplying the percentage determined by the executive director by the dollar amount that is the lower income limit of that tier. States that 2 individuals filing a joint return or individuals filing as surviving spouses shall be placed in a tier in the same manner as an individual taxpayer but shall be allowed twice the amount of the credit allowed to an individual taxpayer.
Makes additional conforming amendments to the statutory provisions regarding the state sales tax refund of excess revenues for the 199697 fiscal year through a state income tax credit to make such amended provisions applicable to the refund of excess state revenues for any given fiscal year.
Sets forth the individuals who are eligible to claim the credit. Specifies that a person who is serving a sentence in a correctional facility at the time of filing an income tax return is not eligible for the credit.
Based upon the financial statement prepared to ascertain
compliance with section 20 of article X of the state constitution,
requires the state controller to certify the amount of state revenues
in excess of the constitutional limitation on state fiscal year
spending for a given fiscal year by a specified date. Requires
the state auditor to conduct an audit of the certified amount
of excess state revenues by a specified date.
Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. Article 77 of title 24, Colorado Revised Statutes, is amended BY THE ADDITION OF A NEW SECTION to read:
2477103.5. Excess revenues refund. IF, FOR ANY STATE FISCAL YEAR COMMENCING ON OR AFTER JULY 1, 1997, THE AMOUNT OF STATE REVENUES EXCEEDS THE LIMITATION ON STATE FISCAL YEAR SPENDING IMPOSED BY SECTION 20 (7) (a) OF ARTICLE X OF THE STATE CONSTITUTION AND VOTERS STATEWIDE HAVE NOT AUTHORIZED THE STATE TO RETAIN AND SPEND ALL OR ANY PORTION OF THE EXCESS STATE REVENUES FOR THAT FISCAL YEAR, ALL EXCESS REVENUES REQUIRED TO BE REFUNDED FOR THAT FISCAL YEAR SHALL BE REFUNDED IN THE NEXT FISCAL YEAR PURSUANT TO SECTION 3922120, C.R.S.
SECTION 2. 3922120 (1) (b), (1) (e), (1) (f), (1) (i), (2), (3), (4), and (5), Colorado Revised Statutes, are amended, and the said 3922120 is further amended BY THE ADDITION OF THE FOLLOWING NEW SUBSECTIONS, to read:
3922120. Legislative declaration state sales tax refund credit against state income tax. (1) The general assembly hereby finds and declares that:
(b) During
the 199697 fiscal year, state revenues from sources not
excluded from state fiscal year spending exceeded the limitation
on state fiscal year spending;
(e) Since
IF voters have not approved a revenue change, the state is required
to refund during the 199798
ANY GIVEN fiscal year the revenues in excess of the state fiscal
year spending limitation for the 199697
PRECEDING fiscal year;
(f) It is within the legislative prerogative
of the general assembly to enact legislation to implement the
refund of state excess revenues for the
199697 ANY GIVEN fiscal year
in compliance with section 20 of article X of the state constitution
IF THERE ARE EXCESS STATE REVENUES FOR THAT FISCAL YEAR;
(i) It is the considered judgment of the general assembly that:
(I) The
State excess revenues, IF ANY, for the
199697 ANY GIVEN fiscal year
are WILL
BE derived from a wide variety of state taxes and fees ranging
from state sales tax to severance and transportation taxes to
health service fees to court fines to permit and license fees
and to higher education fees and should, therefore, be returned
to as large a group of Colorado residents as is identifiable and
economically feasible;
(II) It is not feasible to make proportional
refunds of state excess revenues, for
the 199697 IF ANY, FOR ANY
GIVEN fiscal year due to the impossibility of identifying or returning
prior payments;
(III) It is reasonable and fair to refund
state excess revenues, for the 199697
IF ANY, FOR ANY GIVEN fiscal year to a large group of individuals
as a refund of state sales tax revenues since more Coloradans
pay state sales tax than any other state tax;
(IV) The state
collected over one billion three million dollars in state sales
tax revenues during the 199697 fiscal year from which the
refund of state excess revenues may be made;
(V) Refunding state excess revenues, for
the 199697 IF ANY, FOR ANY
GIVEN fiscal year through the state income tax system in the manner
set forth in this section is a reasonable method for refunding
such excess revenues; and
(VI) ONE OF the most costeffective
and expeditious method
METHODS of refunding state excess revenues, for
the 199697 IF ANY, FOR ANY
GIVEN fiscal year is through the state income tax system but that
a credit against state income tax
TAX LIABILITY is merely a mechanism for refunding said state excess
revenues to a broad spectrum of persons.
(2) (a) As used in this section, "qualified individual" means:
(a) (I) A
natural person who is domiciled in this state for the entire taxable
year commencing on January 1 1997,
and ending ON December 31 1997,
OF SUCH TAX YEAR and who is required to file a Colorado individual
income tax return for that tax year pursuant to section 3922601
(1) (a) or who files a Colorado individual income tax return to
claim a refund of Colorado income tax withheld from wages or estimated
Colorado income tax paid for that tax year; or
(b) (II) Any
natural person who is domiciled in this state for the entire taxable
year commencing on January 1 1997,
and ending ON December 31 1997,
OF SUCH TAX YEAR and who is at least eighteen years of age as
of December 31 1996
OF THE TAXABLE YEAR PRECEDING SUCH TAXABLE YEAR.
(b) "QUALIFIED INDIVIDUAL" DOES NOT INCLUDE ANY NATURAL PERSON SERVING A SENTENCE OF CONFINEMENT IN A CORRECTIONAL FACILITY UNDER THE SUPERVISION OF THE DEPARTMENT OF CORRECTIONS OR THE UNITED STATES GOVERNMENT AS A RESULT OF CONVICTION OF A CRIME AT THE TIME OF FILING A COLORADO INDIVIDUAL INCOME TAX RETURN, REGARDLESS OF WHETHER SUCH PERSON MEETS THE QUALIFICATIONS SET FORTH IN PARAGRAPH (a) OF THIS SUBSECTION (2).
(3) With respect to the taxable year commencing
on January 1, 1997
1998, and ending December 31, 1997
1998, AND EACH SUBSEQUENT TAXABLE YEAR THEREAFTER, there shall
be allowed to each qualified individual a state sales tax refund
credit in an amount specified in subsection (4) of this section
with respect to the income taxes imposed by this article IF THERE
WERE EXCESS STATE REVENUES FOR THE FISCAL YEAR ENDING IN THE IMMEDIATELY
PRECEDING TAXABLE YEAR THAT ARE REQUIRED TO BE REFUNDED PURSUANT
TO SECTION 2477103.5, C.R.S.
(3.5) NO LATER THAN OCTOBER 1 OF ANY GIVEN CALENDAR YEAR DURING WHICH IT IS CERTIFIED IN ACCORDANCE WITH THE PROVISIONS OF SECTION 2477106.5, C.R.S., THAT STATE REVENUES EXCEED THE LIMITATION ON STATE FISCAL YEAR SPENDING IMPOSED BY SECTION 20 (7) (a) OF ARTICLE X OF THE STATE CONSTITUTION FOR THE FISCAL YEAR ENDING IN THAT CALENDAR YEAR AND ARE REQUIRED TO BE REFUNDED PURSUANT TO SECTION 2477103.5, C.R.S., THE EXECUTIVE DIRECTOR SHALL DETERMINE A SINGLE PERCENTAGE THAT, WHEN USED TO CALCULATE THE AMOUNT OF THE CREDIT TO BE ALLOWED PURSUANT TO PARAGRAPHS (a) AND (b) OF SUBSECTION (4) OF THIS SECTION, FOR THE TAXABLE YEAR COMMENCING DURING SAID FISCAL YEAR, SHALL CAUSE THE TOTAL AMOUNT OF CREDITS TO BE ALLOWED PURSUANT TO THIS SECTION TO EQUAL THE AMOUNT OF EXCESS STATE REVENUES REQUIRED TO BE REFUNDED.
(4) The amount of the credit allowed under this section shall be as follows:
(a) For a qualified individual filing
a single return, a married filing separate return, or as a head
of a household for the 1997
tax year:
(I) If the qualified individual's federal
adjusted gross income for the 1997
tax year is less than or equal to fifteen
TWENTYFIVE thousand dollars, the credit shall be in
the AN amount of
thirtyseven dollars EQUAL TO
TWENTYFIVE THOUSAND DOLLARS MULTIPLIED BY THE PERCENTAGE
DETERMINED BY THE EXECUTIVE DIRECTOR PURSUANT TO SUBSECTION (3.5)
OF THIS SECTION;
(II) If the qualified individual's federal
adjusted gross income for the 1997
tax year is greater than fifteen thousand
TWENTYFIVE THOUSAND dollars but not more than one
hundred EIGHTY thousand dollars,
the credit shall be in the
AN amount of sixty dollars
EQUAL TO THE QUALIFIED INDIVIDUAL'S FEDERAL ADJUSTED GROSS INCOME
MULTIPLIED BY THE PERCENTAGE DETERMINED BY THE EXECUTIVE DIRECTOR
PURSUANT TO SUBSECTION (3.5) OF THIS SECTION;
(III) If the qualified individual's federal
adjusted gross income for the 1997
tax year is more than one hundred
EIGHTY thousand dollars, the credit shall be in
the AN amount of
eighty dollars EQUAL TO EIGHTY THOUSAND
ONE DOLLARS MULTIPLIED BY THE PERCENTAGE DETERMINED BY THE EXECUTIVE
DIRECTOR PURSUANT TO SUBSECTION (3.5) OF THIS SECTION.
(b) For two qualified individuals filing
a joint return or a qualified individual filing as a surviving
spouse for the 1997
tax year:
(I) If the qualified individuals' aggregate
federal adjusted gross income is less than or equal to fifteen
TWENTYFIVE thousand dollars, the credit shall be in
the AN amount of
seventyfour dollars EQUAL TO
THE AMOUNT OF THE CREDIT ALLOWED UNDER SUBPARAGRAPH (I) OF PARAGRAPH
(a) OF THIS SUBSECTION (4) MULTIPLIED BY TWO;
(II) If the qualified individuals' aggregate
federal adjusted gross income is greater than fifteen
TWENTYFIVE thousand dollars but not more than one
hundred EIGHTY thousand dollars,
the credit shall be in the
AN amount of one hundred twenty dollars
EQUAL TO THE AMOUNT OF THE CREDIT ALLOWED UNDER SUBPARAGRAPH (II)
OF PARAGRAPH (a) OF THIS SUBSECTION (4) MULTIPLIED BY TWO;
(III) If the qualified individuals' aggregate
federal adjusted gross income is greater than one
hundred EIGHTY thousand dollars,
the credit shall be in the
AN amount of one hundred sixty dollars
EQUAL TO THE AMOUNT OF THE CREDIT ALLOWED UNDER SUBPARAGRAPH (III)
OF PARAGRAPH (a) OF THIS SUBSECTION (4) MULTIPLIED BY TWO.
(5) (a) Any credit allowed pursuant
to this section shall be claimed by a qualified individual as
defined in SUBPARAGRAPH (I) OF paragraph (a) of subsection (2)
of this section by timely filing a
1997 AN income tax return with the
department of revenue FOR A TAXABLE YEAR FOR WHICH THE CREDIT
IS ALLOWED in compliance with the provisions of this article.
The department of revenue shall not allow said credit claimed
on any 1997
income tax return not filed in compliance with the provisions
of this article. In no event shall the credit claimed by a qualified
individual as defined in SUBPARAGRAPH (I) OF paragraph (a) of
subsection (2) of this section on any 1997
income tax return be allowed if said return is filed after October
15 1998
OF THE CALENDAR YEAR FOLLOWING THE TAX YEAR FOR WHICH THE CREDIT
IS BEING CLAIMED.
(b) Any credit allowed pursuant to this
section shall be claimed by a qualified individual as defined
in SUBPARAGRAPH (II) OF paragraph
(b) PARAGRAPH (a) of subsection (2)
of this section by filing a 1997
AN income tax return FOR A TAXABLE YEAR FOR WHICH THE CREDIT IS
ALLOWED with the department of revenue no later than April 15
1998
OF THE CALENDAR YEAR FOLLOWING THE TAX YEAR FOR WHICH THE CREDIT
IS CLAIMED. The department of revenue shall not allow said credit
claimed by a qualified individual as defined in paragraph
(b) SUBPARAGRAPH (II) OF PARAGRAPH
(a) of subsection (2) of this section on any 1997
income tax return filed with the department of revenue after April
15 1998
OF THE CALENDAR YEAR FOLLOWING THE TAX YEAR FOR WHICH THE CREDIT
IS BEING CLAIMED.
(8) NO LATER THAN OCTOBER 1 OF ANY GIVEN CALENDAR YEAR DURING WHICH IT IS CERTIFIED IN ACCORDANCE WITH THE PROVISIONS OF SECTION 2477106.5, C.R.S., THAT STATE REVENUES EXCEED THE LIMITATION ON STATE FISCAL YEAR SPENDING IMPOSED BY SECTION 20 (7) (a) OF ARTICLE X OF THE STATE CONSTITUTION FOR THE FISCAL YEAR ENDING IN THAT CALENDAR YEAR THAT ARE REQUIRED TO BE REFUNDED PURSUANT TO SECTION 2477103.5, C.R.S.:
(a) THE EXECUTIVE DIRECTOR SHALL CALCULATE THE AMOUNT OF THE CREDIT TO BE ALLOWED PURSUANT TO PARAGRAPHS (a) AND (b) OF SUBSECTION (4) OF THIS SECTION FOR THE TAXABLE YEAR COMMENCING DURING SAID FISCAL YEAR. THE SINGLE PERCENTAGE USED TO CALCULATE THE AMOUNT OF THE CREDIT AND THE AMOUNT OF THE CREDIT SHALL BE CALCULATED IN ACCORDANCE WITH THE PROVISIONS OF SUBSECTIONS (3.5) AND (4) OF THIS SECTION, SHALL BE PUBLISHED IN RULES PROMULGATED BY THE EXECUTIVE DIRECTOR IN ACCORDANCE WITH ARTICLE 4 OF TITLE 24, C.R.S., AND SHALL BE INCLUDED IN INCOME TAX FORMS FOR THAT TAXABLE YEAR.
(b) IF ONE OR MORE BALLOT QUESTIONS ARE SUBMITTED TO THE VOTERS AT A STATEWIDE ELECTION TO BE HELD IN NOVEMBER OF ANY GIVEN CALENDAR YEAR THAT SEEK AUTHORIZATION FOR THE STATE TO RETAIN AND SPEND ALL OR ANY PORTION OF THE AMOUNTS OF EXCESS STATE REVENUES FOR THE FISCAL YEAR ENDING DURING SAID CALENDAR YEAR, THE EXECUTIVE DIRECTOR SHALL NOT DETERMINE THE SINGLE PERCENTAGE USED TO CALCULATE THE AMOUNTS OF THE CREDIT OR THE AMOUNTS OF THE CREDIT UNTIL THE RESULTS OF SAID ELECTION ARE KNOWN SO THAT THE PERCENTAGE AND THE CREDIT MAY BE CALCULATED TO REFLECT THE IMPACT OF THE RESULTS OF SAID ELECTION ON THE AMOUNT OF EXCESS STATE REVENUES REQUIRED TO BE REFUNDED.
(c) NOTWITHSTANDING ANY PROVISION OF THIS SECTION TO THE CONTRARY, FOR THE TAXABLE YEAR COMMENCING ON JANUARY 1, 1999, AND ENDING DECEMBER 31, 1999, AND FOR EACH SUBSEQUENT TAXABLE YEAR, THE EXECUTIVE DIRECTOR SHALL ADJUST THE AMOUNTS OF FEDERAL ADJUSTED GROSS INCOME OF QUALIFIED INDIVIDUALS, AS SPECIFIED IN SUBSECTION (4) OF THIS SECTION, TO REFLECT THE PERCENTAGE CHANGE IN THE CONSUMER PRICE INDEX FOR THE DENVERBOULDER CONSOLIDATED METROPOLITAN STATISTICAL AREA FOR ALL URBAN CONSUMERS, ALL GOODS, AS PUBLISHED BY THE UNITED STATES DEPARTMENT OF LABOR, BUREAU OF LABOR STATISTICS, OR ITS SUCCESSOR, FOR SAID FISCAL YEAR. THE AMOUNTS OF FEDERAL ADJUSTED GROSS INCOME, AS ADJUSTED PURSUANT TO THIS PARAGRAPH (c), SHALL BE ROUNDED TO THE NEAREST ONE THOUSAND DOLLARS, SHALL BE PUBLISHED IN RULES PROMULGATED BY THE EXECUTIVE DIRECTOR IN ACCORDANCE WITH ARTICLE 4 OF TITLE 24, C.R.S., AND SHALL BE INCLUDED IN INCOME TAX FORMS FOR THAT TAXABLE YEAR.
(9) (a) UPON CALCULATING THE SINGLE PERCENTAGE AND AMOUNTS OF THE CREDIT FOR ANY TAXABLE YEAR IN ACCORDANCE WITH THE PROVISIONS OF SUBSECTIONS (3.5) AND (4) OF THIS SECTION, THE EXECUTIVE DIRECTOR SHALL NOTIFY IN WRITING THE EXECUTIVE COMMITTEE OF THE LEGISLATIVE COUNCIL CREATED PURSUANT TO SECTION 23301 (1), C.R.S., OF THE PERCENTAGE AND AMOUNTS OF THE CREDIT SO CALCULATED AND THE BASIS FOR SUCH CALCULATIONS. SUCH WRITTEN NOTIFICATION SHALL BE GIVEN WITHIN FIVE WORKING DAYS AFTER SUCH CALCULATIONS ARE COMPLETED AND SHALL BE GIVEN NO LATER THAN OCTOBER 1 OF THE CALENDAR YEAR UNLESS ONE OR MORE BALLOT QUESTIONS ARE SUBMITTED TO THE VOTERS AT A STATEWIDE ELECTION TO BE HELD IN NOVEMBER OF SUCH CALENDAR YEAR THAT SEEK AUTHORIZATION FOR THE STATE TO RETAIN AND SPEND ALL OR ANY PORTION OF THE AMOUNT OF EXCESS STATE REVENUES FOR THE FISCAL YEAR ENDING DURING SUCH CALENDAR YEAR.
(b) IT IS THE FUNCTION OF THE EXECUTIVE COMMITTEE TO REVIEW AND APPROVE OR DISAPPROVE THE PERCENTAGE AND AMOUNTS OF THE CREDIT CALCULATED BY THE EXECUTIVE DIRECTOR WITHIN TWENTY DAYS AFTER RECEIPT OF THE WRITTEN NOTIFICATION FROM THE EXECUTIVE DIRECTOR. ANY PERCENTAGE AND CREDIT AMOUNTS CALCULATED PURSUANT TO THE PROVISIONS OF THIS SECTION THAT ARE NOT APPROVED OR DISAPPROVED BY THE EXECUTIVE COMMITTEE WITHIN SAID TWENTY DAYS SHALL BE AUTOMATICALLY APPROVED; EXCEPT THAT, IF WITHIN SAID TWENTY DAYS THE EXECUTIVE COMMITTEE SCHEDULES A HEARING ON SUCH PERCENTAGE AND CREDIT AMOUNTS, SUCH AUTOMATIC APPROVAL SHALL NOT OCCUR UNLESS THE EXECUTIVE COMMITTEE DOES NOT APPROVE OR DISAPPROVE SUCH PERCENTAGE AND CREDIT AMOUNTS AFTER THE CONCLUSION OF SUCH HEARING. ANY HEARING CONDUCTED BY THE EXECUTIVE COMMITTEE PURSUANT TO THE PROVISIONS OF THIS PARAGRAPH (b) SHALL BE HELD NO LATER THAN TWENTYFIVE DAYS AFTER RECEIPT OF THE WRITTEN NOTIFICATION FROM THE EXECUTIVE DIRECTOR.
(c) (I) IF THE EXECUTIVE COMMITTEE DISAPPROVES ANY PERCENTAGE AND CREDIT AMOUNTS CALCULATED BY THE EXECUTIVE DIRECTOR, THE EXECUTIVE COMMITTEE SHALL SPECIFY THE ADJUSTED PERCENTAGE AND CREDIT AMOUNTS TO BE IMPLEMENTED BY THE EXECUTIVE DIRECTOR. ANY PERCENTAGE AND CREDIT AMOUNTS SPECIFIED BY THE EXECUTIVE COMMITTEE PURSUANT TO THIS SUBPARAGRAPH (I) SHALL BE CALCULATED IN ACCORDANCE WITH THE PROVISIONS OF SUBSECTIONS (3.5) AND (4) OF THIS SECTION.
(II) THE EXECUTIVE DIRECTOR SHALL NOT SET THE PERCENTAGE AND CREDIT AMOUNTS AT ANY NUMBER THAT HAS NOT BEEN APPROVED PURSUANT TO THE PROVISIONS OF PARAGRAPH (b) OF THIS SUBSECTION (9).
SECTION 3. 2477106.5, Colorado Revised Statutes, is amended to read:
2477106.5. Annual financial report certification of state excess revenues. (1) (a) For each fiscal year, the controller shall prepare a financial report for the state for purposes of ascertaining compliance with the provisions of this article. Any financial report prepared pursuant to this section shall include, but shall not be limited to, state fiscal year spending, reserves, revenues, and debt.
(b) BASED UPON THE FINANCIAL STATEMENT PREPARED IN ACCORDANCE WITH PARAGRAPH (a) OF THIS SUBSECTION (1) FOR ANY FISCAL YEAR COMMENCING ON OR AFTER JULY 1, 1997, THE CONTROLLER SHALL CERTIFY TO THE GOVERNOR, THE GENERAL ASSEMBLY, AND THE EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE NO LATER THAN SEPTEMBER 1 FOLLOWING THE END OF EACH FISCAL YEAR THE AMOUNT OF STATE REVENUES IN EXCESS OF THE LIMITATION ON STATE FISCAL YEAR SPENDING IMPOSED BY SECTION 20 (7) (a) OF ARTICLE X OF THE STATE CONSTITUTION, IF ANY, FOR SUCH FISCAL YEAR.
(2) Such
ANY financial report PREPARED AND CERTIFICATION OF STATE EXCESS
REVENUES MADE PURSUANT TO SUBSECTION (1) OF THIS SECTION shall
be audited by the state auditor. NO LATER THAN SEPTEMBER 15 FOLLOWING
THE CERTIFICATION MADE BY THE STATE CONTROLLER FOR ANY GIVEN FISCAL
YEAR, THE STATE AUDITOR SHALL REPORT AND TRANSMIT TO THE GOVERNOR,
THE GENERAL ASSEMBLY, AND THE EXECUTIVE DIRECTOR OF THE DEPARTMENT
OF REVENUE THE RESULTS OF ANY AUDIT CONDUCTED IN ACCORDANCE WITH
THIS SUBSECTION (2).
SECTION 4. Safety clause. The
general assembly hereby finds, determines, and declares that this
act is necessary for the immediate preservation of the public
peace, health, and safety.