Revenue & Taxation- House

Four Dennis how are you. I want to take a moment just it's to say that it is truly an honor and I am grateful and humbled to be able to chair this committee with this fine group and I'm also honored to have by my side the honorable Howard batey my name is Leslie to represent district fifty eight that's in this Searcy cans it and Higginson and I want to take this time to introduce my a vice chair Howard tell about yourself and how our baby District ninety five Ashley and she go County second second time to serve on revenue tax and. extremely honored to be vice chair and to work for this committee and for for this committee we also if you need something don't hesitate. All right thank you representative eighty members are gonna do something here at the beginning take just a minute to have all the committee members introduce themselves and tell us what your district is and then also give a little discussion on your background and normally would start representative Jean I know he's not able to be here today so representative Lundstrum you're up. You almost stepped in and said I'm the oldest member and. Not even close. My name is Robin Lundstrum a state representative from district eighteen which is the northwest corner of elm springs Tontitown Springdale and a little bit of Fayetteville and I am a small business owner and I'm glad to be here. She was so quick I wouldn't ready I'm representative Carolyn brown I'm represent districts sixty seven which is about half of sure wouldn't happen Jacksonville My background is I've been in financial services as a financial adviser and I'm also a. Professional technical writer. An elated that thank you. My name is said Jack Fortner I represent district number four it's been my pleasure to serve on this committee for several years and I am looking forward to our new leadership and working with representative fees and represented by a. Representative Cavenaugh District thirty first time on revenue tax not my first time dealing with revenue tax and in my other life I'm a CFO for an auto group so we deal with this type issues on a daily basis thank you. Representative John have The district thirty six is actually about half a Poinsett County in about a third of cricket counting. And I just want you know I'm proud to be here with you all know everyone of you I'm just proud of the year. state representative Steve Hollowell from district thirty seven which covers St Francis Crosson points that county's parts of those from Eastern Arkansas and this my first time revenue tax before term house of disclaimer here thank you. I'm Les Warren district eighty four which is hot springs and Garland County this is the only committee that up all for terms been on glad to be back and I will tell you I'll never forget my first term in here I was number one hundred and we were dealing with the internet sales tax and they decided that they would start with number one hundred lowest ranking to take the first vote I was glad to say I was a yes and Paul some others were leaving the room because they I got a call so anyway if they do the worst in that not survive so welcome to the new ones. Roger Lynch district sixty S. lone oak England Carlisle keel and all those big town south of here. let me back this is my fourth for termina. Revenue tax and always always like to mess with money so let. Many mac eleven I'm District ten Bentonville Bella Vista area is my first time in the legislature excited to be here I have a background in engineering as well as I've worked in finance and business for about twenty years so looking for to the conversations thank you. Rebecca Burke's I represent district eleven which is eastern portions of Benton and Washington County in northwest Arkansas I'm an attorney a business owner most of my career has been in real estate I'm very excited to be on this committee as a freshman. Tony Furman our president District eighty two which is the southern part of selling County and I'm also a former Mister one hundred. So happy to be in good company. My background is in real estate I'm a realtor and a appraiser. And second term in the house first terms committee members had to be here. So I'm state representative John Kerr I represent Center Rodgers District fifteen great people and does my second term first term on this committee and out for doing great things for the people state Arkansas. Good morning I'm Delia hock my first term on the revenue tax my second term in the house so I'm looking forward to learning a lot working with our new governor and our legislature. Good morning everybody I'm David Ray starting my second term first term on Revenue and Tax represent district sixty nine which is the northern part northernmost part of Pulaski County and the southern part of Faulkner County and my background is largely in electoral politics in issue advocacy and I'm excited to be on this committee I have a lot of interest in tax and fiscal policy and happy to be here. I'm Richard McGrew from district eighty five which is a the worst part of growing county hot springs village it's my second term on the second time in here in the Revenue and Tax I also started as number one hundred and previously I was CEO of my group companies which hailed the let cool contracting labor service company property management company and and several with the state. I'm jim Wooten a representative district fifty nine which is baby ward in Austin north laurel county and sells what county and I'm pleased to serve with the legacies and the representative Beatty has served leadership of this group coach football for twenty five years if the baby also on the actual distributorship we had convenience stores and truck stops all over the state and this is my third third time on a commitment for a term of former DFA director and director of the department of commerce and I look forward to working with each other thank you thank you Mr. I'm members thank you for that and I want to take a moment to introduce our staff and and thank god for them we have Mister Brandon Smith he's the committee analyst and sitting over to my right we have missed Theresa Maxwell she's a Committee assistant and enjoyed Leonard is the committee attorney I don't know if he's here yeah okay so thankful to have these folks help us out with this committee that's going to be a lot of help next thing we want to do is recognize some representatives from different agencies and organizations and associations for introductions and maybe a brief description of their agency so there's no specific order if the you guys want to just raise your hand if any of you can go to the table and give us a little about the history by yourself for some information. Starting with the FNA. My name is Larry Walter and I'm the secretary of the department of finance and administration I bet I'm starting my ninety year on this job of spent the first eight years with the former governors Asa Hutchinson and starting the the ninety year with the new governor Sir Huckabee Sanders so I'm very pleased that to to be here what you'll find the FAA in all your committee meetings you will also find us at the end of this table part of what I was thinking it would be today with the we get the opportunity to aircraft I would say every meeting that you have we'll have the F. eight down here to the table what we'll be doing is providing analysis revenue impact of the bills that you'll be considered and we're very pleased to be here we this is a very very important committee meeting a committee for DFA and the state of Arkansas so is so proud we're proud to be here and we take any questions if you like represented Lundstrum you're recognized. Larry is one of those people that he could have easily sailed off in the sunset and I want to thank you for staying we have an incredible resume and you always extremely humbled which also always return your phone calls and I'm just glad to hear so thank you thank you. Thank you retentive Lundstrum members any other questions for Mister Crawford. Hi Tina thank you Larry for coming down thank you. That's the not the easiest Day Larry's gonna have. Some question. That thank you very much Mr chairman for giving us this opportunity and what one of the things I recall from my days in the legislature was sometimes you know the the state agencies can look a little bit like a black box and and kind who's over there and one of they have so hopefully you'll indulge me Mister chairman I brought over as much of my management team and tax as is I could bring over today so if you ask the question how many managers do we have over in tax we've got about half of them here today and and I want to just introduce some so you can kind of put names and faces together so first an income tax so the three income tax managers if you to stand up please and I just introduce some so that we are income tax section is organized autumn him pill is is the boss and then we have two sections with managers one is individual income tax and the boss that section is Judy Bowers and then we have a corporate income tax section in the bus that group discount so between those people they have about seventy five years experience working in the FNA and then they have a team of employees that work for them there's also another group in income tax which does a lot of the I'm just gonna called administration so people send paper tax returns and we process those et cetera but but we don't have a manager over that organization we've got a supervisor thank you very much of the three of you could sit down that the second group we have in tax we call field audit so if you're in the field audit group please stand up. So the boss of our field audit group is Eileen Henderson if you raise your hand please the assistant boss is rob Allen rob personally it does a lot of the fiscal impacts he's one of our experts in in sorting through some of those more challenging a difficult methods of thinking about how can we do that and and rob is M. I'm I'm disease probably if not the best one of our two best at doing that we've got police three people that I would call experts in that area and then in addition we've got a Amanda land and she's got a legal background she's got a broad background she spent some time with the Attorney General and she's going to be helping us with lots of field audit issue questions and answers a lot of you and your constituents have questions about the audits if their business if their person a lot of times will have senators or representatives asking us about specific on answer questions about lots of different things and command is going to be kind of our key legal expert to kind of help and help or other managers do that in field audit I also have five managers which are out in the field so we have one in the northeast one of the northwest as set truck and they're over the offices where the auditors are or actually doing the individual audit so field audit is group number two thank you very much folks if you would if you would sit down the next group is our sales tax and others so if you're in that group would you please stand up. The boss of our sales tax group is is not here today her name is tantamount Smith she's been with us for a very long time it was on or is one of our most experienced leaders this is the area where we deal with a tremendous amount of complexity when you look at the budget and you look at the revenue statement income taxes humongous part and sales tax is a humongous part but we have many many many many other taxes and they may not add up to a lot of money but from an administration and management standpoint we have a lot of those so our assistant boss in that area is tied cockerel so everything from cigarette tax stamps to marijuana taxes and many others kind of falling tide shop of miscellaneous taxes we also have drew Smith who's a one of our system bosses and he is over the sales tax area so lots of people have questions about things like my constituent lives just outside Bentonville but she had Bentonville taxes on the Amazon purchase you know how could this happen et cetera and so so drew is an expert at well here's the map that we have a GIS here's all the city city boundaries were laid out in the state of Arkansas and how every house it's on the city boundaries is listed so that anybody could look up any address and find out exactly what the taxes are you know if by chance there sum up planting error that put one house in the wrong area if we need to get that corrected we have extremely few of those but but that doesn't mean it couldn't happen all the way to the big taxes in that we collect from the major retailers all flow through drew similarly your counties in your cities because we provide them their tax receipts after they're collected they have lots and lots and lots of questions and. Andrew's been in charge of building the data sets that are available online for all your cities and counties to look at to see all of the discrete breakdowns of the money they receive when they receive it and how they receive it through put together a package of information and city and county taxes I shared that with the Speaker he may have sent it out if you're familiar with that package of information in a fantastic Mr chairman if you like me to send it to you for distribution we're happy to do that again but any answers questions like why does the FNA hold my tax money until date XYZ and we've got a table in there that shows every day from the day a customer walks into Walmart and pays the money where it is every single day until it lands in your county judges account up lots of information like that if you wanted Andrew was fantastic not only at that the macro but also dealing with the individual issues. Next we have Devon Tony she manages the area we call tax credits so somebody buys a used vehicle they buy a new vehicle why was it that I could how do I get my credit to match up I didn't do on the same day where's my refund who's keeping track of that that's in Devin's area also when you say at eighty E. D. C. we're going to give these discounts are these kickbacks to employer A. B. C. and what is the call back process who's keeping track of that and how do we know they're not you know Snitker answer whatever the questions might be Devin and her shop keep track of every one of those and there's a ten year audit that happens with legislative audit usually in December and she walks through the last time was what six hundred eighty four million dollars going back ten years every nickel and where it is and where it was and it's audit by legislative audit and and Devin and crew are there to present that to the legislature so that's where it's tract is in Devon's group next to Devin is Shonda and Shonda is over are withholding section so as many of you recall in in August you passed a tax reduction that was effective retroactively in twenty twenty two how we can manage that and what we gonna do with withholding tables one of those going to going to a fact and whatever players going to do it so she's got personal relationships with whether it's all the payroll companies the major companies like Walmart to talk to them about here's the work we would like you to do to adjust your withholding tables and can you do this and will you do that so that small business owners when you're getting your quickbooks all those things can automatically work Shonda and her team are the group that to that so so those are the folks that we have in management in the tax section and those are the major areas and again Mister chairman I appreciate your indulgence of letting me. Share that and if there's any questions I'm happy to answer thank you Charlie for that and you you can send that information to me that the great yes Sir I will do and members as you can tell Charlie's of very experienced with these matters and and is a number I which is I think why probably failed introduce himself I think it's Charlie Collins and he's a former member of this body and if I'm not mistaken also former chairman of this committee so real good resource for information about this committee and about the if they in general so membership any questions of Mister Collins. Representative Fortner you're recognized thank you Mr chairman the shining star forgot to introduce himself and you've you introduced him so he's usually not that bashful. Find it for a long time in the house of representatives and there was a huge debate about who was the smartest in the House at the time remember you telling me when I lost my race he thank me because then you were the smartest. Mr chairman and committee thank you very much I appreciate your thank you. Morning Mr chair members of the committee my name is Paul hearing on the assistant revenue commissioner for DFA I began my work with the FAA in two thousand seven is a an attorney and then in my current role I took on in two thousand sixteen with John Tice retired so in I work in the office of revenue legal counsel which is the legal division of of the Revenue Division and we represent DFA in both litigation and appeals as well as administrative hearings before the newly created Arkansas tax appeals commission but during the legislative session our primary focus is upon serving then the General Assembly by working on fiscal impact statements for the legislation that is filed for consideration by the committees we serve primarily in the Revenue and Tax committees but we also have our personnel in transportation and state agencies Judiciary we we have a number of areas of Arkansas law that if impact DFA so we want to be present and provide our analyses in our fiscal impact statements to any type of bill that's going to affect the Revenue Division division or or DFA so we have just a quick note about fiscal impact statements we look at every single bill an amendment that gets filed on if the General Assembly we immediately quickly signed that bill to our various tax sections as well as to the Revenue Division written legal counsel attorneys so that we can begin reviewing and performing art Alice's or fiscal impact statement is designed to be an objective analysis to provide the General Assembly with a number of issues first and foremost we want to provide a a revenue impact for that bill so that it can be used bite FOR for budgeting purposes forecasting purposes and. Also just to see what you know the cost of the tax changes that are going to be proposed by that piece of legislation we also look at not just for how it's going to impact our collections of taxes but any administrative costs that might be associated with that change if there is a for example in any new tax credit that we will need to administer we're going to make it a and houses of. The personnel costs the programming costs and also what we're going to be identifying any changes to procedures that we're going to need to do to our tax forms and instructions as well as any communications that we need to make to the taxpayer community the fiscal impact statement is also going to identify any issues for administration of that of that legal change we're going to try to identify any. Areas of clarification that might be helpful so quite often when we issue a fiscal impact statement we are going to bring those issues in either the legal analysis or possibly other comments within that fiscal impact statement but we're also going to work very hard to communicate with the sponsor so we can get our questions answered and sometimes we may propose OR one to discuss a potential amendment to that bill just so that we can administer and implement the changes that the General Assembly wants to make to our tax law. so Mr eight commissioner Collins myself quite often are your are going to be your primary point of contact so if you have a question from a constituent or questions that you had individually about the the revenue loss that we administer please feel free to reach out to Mister Collins or myself directly at this point also like to introduce the members of our revenue legal staff first is Alicia Austin Smith Alicia has been with revenue legal counsel since two thousand seventeen she started as attorney just like myself and now she is our chief counsel And so she has approximately. Nineteen or twenty attorneys that report directly to her and so any time that DFA is involved as a party to litigation that affects the Revenue Division she's going to be our our our leadership person that's going to work with the attorneys that are signed to that matter. And then to her left is all is Keith lender and he is one of our supervising attorneys keep has been with us for approximately two years. Three and a half okay all right that's been that suits yes to keep keep works on a number of issues he he's works on litigation appeals as well as our legislative matters and bill drafting it cetera so I'd be happy to answer any questions I know first and foremost the most questions that I get about legislation is going to be the fiscal impact statement so many of you as as staff to committee meetings where I have setting the table to talk about the revenue impact but did I'd be happy to field any questions at the members might have today about about that process so I'm all right thank you thank you for members this is about as well rested as you'll see Paul for the next three months. Paul real quick it is definitely the only place that a member could go to get a financial impact statement on a particular bill well as you might be aware at Mister chair that as part of a legislative change that occurred in two thousand and twenty one TFA is now providing a tremendous amount of tax data to the bureau of legislative research so um now that's anonymous tax data that's not individual information this is aggregated information I have not I'm not aware of what steps and the bureau has instituted this point to begin doing those individual analyses of revenue impacts but you're also going to see that there are other others to state agencies that may review a bill for fiscal impact for example perhaps in corrections they they do do legislative or fiscal impact statements but if there is a if there is a tax change we are directly going to be looking at that bill for purposes of any type of state tax that might be effective affected but also as a part of the of transformation I would like to note that the assessment coordination department has now been made a part of the department of finance administration it's now the assessment coordination division so if there is a matter that pertains to property taxes either real or personal property taxes are administrator for a CD is standard Sandra call year and she also works with in Charlie's area and is quite I'm going to be involved in years past ACT was a was a separate part of state government but now it's House under under DFA revenue so anytime that we have a bill that affects property taxes it's also going to be assigned to a CD for a review and analysis okay. Thanks Paul representative will you're recognized for a question thank you Mr chairman I just wanna go of representative election comments about secretary Walter and and the DFA over there they they they have a real challenge and I know what times you see a different approach to me but I know where they are and I know what they do and I know what they have placed and Mr Kerry and representative Collins and and of a and and and and Senator once they of that place a balancing act they serve so many masters Les servlet governor liquor the banner of the governor plus they serve the Senate and the house and that's not an easy task and so they have to lay it out like they see it and we have to vote they want that but I just wanna permit we are blessed to have learned what is is secretary of finance or do you have a. Because of his knowledge and his ability and but most of all whose gentleman approach to all the issues and I just want to I just want to express and the thousand chairman I have a I have a I have a tough job thank you very much thank you written would you seem to have a little bit of knowledge about the if they were you a part of that at some point. No I've been there let's put it that way. If you were the Director of DNA. A while ago. House. The. You don't you don't have to have a while ago but. We had one member who who was. Go up there and he said he was he's here to test and when it finished she said of our young man when Mr Wooten with director. All right thank you have to. Thank you Mister senator brown you're recognized. Thank you Mr chair I just want to say I'm a former employee of the F. and I when I was just a young person and I have a sister who was an auditor for you all but I wanted to ask you Mr Gehring on the financial impact statements I haven't required very many since I've been in the house but I do know I think that there are certain times when a legislator needs to be proactive in reaching out to you all for the financial impact statement I guess particularly if. If they anticipate a financial impact or if there's a deadline to have the financial impact statement could you speak on that a little bit yes representative so when we're we have our staff within revenue legal that generally do not attend the committee meetings they're they're back at the office and watching everything that's going on they're watching every single bill on it on an hourly basis that's getting introduced and identifying reading those bills and as soon as we see a bill that's going to be a tax bill we're going to immediately a sign that bill to our tax administrators and to our attorneys to review and so definitely on the date that the bills filed it's going to get assigned so I will say this I I don't think that anyone really would ever be in a situation to have to reach out to the FAA for fiscal impact statement on a tax bill we're already going to be a work in progress not only for the bill when it's originally filed but any subsequent amendments or in Grossman's of the bill in terms of a time frame we do try to work very quickly we know that the committees and legislatures we're we're you all are only going to be here for the number of months that you need through through this the spring to get all the the state's business done we know how important is to get that information turned around and filed an invaluable so yet you can have it review it before the committee meeting. And so when you're ready to run your bills that you have the information and not just that but also have an opportunity to talk to us if you have questions but sometimes the bills that they get filed are very straightforward the revenue impact is very simple to calculate sometimes it's much more complicated and we have to rely upon information that's outside of the DFA tax records that we're looking out to calculate revenue impact for example you might be looking at federal statistical information Census bureau information economic information that we're going to work very quickly to make sure that the fiscal impact is available and and filed with DLR on that note I would also say that we have a distribution list of individuals that receive the revenue impacts once they are released if anyone would like to be added to that list you will get them immediately once they are released by DFA the process currently is that BLR is on the distribution list they receive it and then post the fiscal impact statement to the B. O. R. website but if you would like to get these the fiscal impact statements once they are released I'm happy to add you to that distribution list we also try to work very hard to make sure that this something that you're very much interested in that when we release it to email it directly to you I understand during the legislative session your email inboxes are to get you're going to be getting multiple attends hundreds maybe a date make it lost in the in in your in box so if you would like to have your your fiscal impact statements emailed directly to you when they're released please reach out to me we can make sure that that gets done so but to give you an idea not time frame we certainly have circumstances where a bill might get filed within a day or two of the committee meeting where the member is going to want to run their bill we will for. Worked very hard to make sure that the the fiscal impact statement is is finalized and posted the bill our website in advance of the committee meeting but please understand that that we're working very quickly we're also want to make sure that the bills that have been filed before that when are also getting appropriately worked up and so we're trying to work on the bills in the order that there they have been filed and that's not necessarily going to be the the timeline for when all of them get released once things are or dining completed we want to get it out and released but if if something is is giving I saw a great deal of delay we do certainly try to reach out to the member ID say we're having some difficulty on numbers but we are working on it but certainly we certainly understand that the committee is going to be meeting the committee's going to need the information and we need to get those fiscal impact statements to you as quickly as possible now what we are we we do see from time to time we might see a typographical error we might see it an error in the fiscal impact statement that we're going to proactively move to correct if there is a circumstance that you see something that you don't understand or you think that the calculations are just incorrect or or in need of of review please reach out to us we will be happy to explain the methodology for calculating the fiscal impact within the the revenue impact in the fiscal impact statement. And from time to time as we get greater information we we may revise the revenue impact we may revise other sections of the fiscal impact statement as we get clarification on certain items in the bill but so certainly I wanted just make sure the committee understands that what our for our sole focus on the fiscal impact statement is to provide the objective analysis of the bill this is not DFA trying to inject what we think the law should be or how we want to be sure that you all would your filing the bill we're looking at it from our perspective what the fiscal impact of the revenue impact is going to be and what any administrative hurdles that we are going to need to employment if this bill becomes an act of the General Assembly thank you Paul thank one more question presented right. Mr hearing I know any time there's discussion of fiscal impact statements there's a question of whether it the scoring is static or dynamic what when when your team is developing these fiscal impacts do you try to take into account the changes in behavior that that legislation will will spur or is it simply static scoring can you speak to that that certainly can't so it's a very great question representative ray R. fiscal impact statements the revenue impact is based on static scoring within the the alternative to that is is dynamic scoring so if we don't we make tax changes obviously to change behavior and also to when the state is collecting too much revenue make sure that we can provide tax relief to those individuals that that we went to assist now so I would say the predominant fiscal impact statements that we're going to be issue are gonna be purely a static score there's going to be some times that we're going to need to look at. circumstances where it's a noble in the future a good example is the last session we had the paycheck protection program legislation that exempted that the PPP loan forgiveness that from covid this was an entirely new program that was a part of the federal COVID relief that we were just that is going to be an ongoing program so calculating the revenue impact was a much more intensive process in a bill such as that as opposed to a perhaps a rate change in income tax or the sale sales tax where we have very good information from income tax returns that we can compare a rate change to see what that static impact would be we generally only provide the fiscal impact for two or three fiscal year so we're not looking out multiple years unless just the terms of the bill are going to be a phase in of a tax change that would be implemented over a number of years. Thank you Paul thank you for coming down very much appreciate that thank you chair thank you members the committee as anyone else from an agency organization or association wants to briefly introduce themselves or say anything. Okay. All right members got a couple of announcements that the staff is asking us to tell you about during session the committee scheduled meet in this room room one fifty one every Tuesday and every Thursday at ten AM or at the call of the chair currently it looks like our next meeting will not be Tuesday but will be Thursday of next week C.. also a quorum must be present to start each committee meeting. Eleven committee members constitute a quorum in this meeting room it is important for members to be on time to the meeting so that we can see a quorum and get the meeting started on time agendas are prepared in accordance with House rules agendas are prepared two days in advance sponsor notification will be sent to members who have bills on the agenda two days before the committee meeting and sponsor notices is also sent via email after a bill or resolution has appeared on the Committee agenda and has been called up for consideration and the sponsor is not present the item will be placed at the bottom of the active agenda agenda if the bill or resolution has been called up for consideration three times it will automatically be dropped on the deferred list unless the sponsor notifies staff request to move bills from the deferred list to the active agenda must be made by at two thirty PM two days prior to the scheduled committee meeting. amendment should always be in writing so please let staff know before the meeting if you do have an amendment and then regarding special order of business this will be set up the call of the chair and it is done when the sponsor of a bill request a special meeting date or time for the committee to hear this bill this is used when there's a controversial bill that we have a lot of people testifying either for against the bill or one the sponsor has people coming from out of town to speak on this bill. And I believe that is all of the announcements you've got a pencil and paper in front of the people would at before you leave take a moment to write down your first and last name and your cell numbers so that myself and representative Beatty will have that we're going to communicate with this committee member primarily via text and this is going to be run a little bit different than some of the other committee committee that you may be on as we probably won't hear every bill that's on the agenda every time you come in so you'll get a list of the bills that we're gonna here ahead of time so that you can prepare him and have a chance to read those and I want you to understand too that in this committee we're somewhat the gatekeepers of legislation that affect the state budget you're going to have a lot of tax related bills come through this committee and not all of are going to make it out nor all the should make it out Speaker Shepherd has met with the governor staff and is apparently working through the one of her property said as you're well aware of his income tax cuts so we're going to probably be off to a little bit of a slow start until that kind of materializes and we figure out what that looks like and then at the end of the day how much it's gonna cost that will allow us probably more toward the end of the session to run some of the other bills that we think that that we need to run This is your committee I just ask that I'm a fair fair person I'm I'm respectful of your your time and have yourself and I ask that you be respectful of all of the members on this committee as well as the people here who are testifying also remember that everything is live stream so if your button is pushed you're going to be heard so whatever you're doing here is going to always be on audio and video forever ask me how I know If something happens in the committee that you don't like or that you think perhaps the I've been unfair or or whatever just come see me my office is right behind here the door is going to be open and I want to take care of of business the way we need to take care of it not aired in public so if you have any questions any comments or compliments right. Compliments yeah come see this will be that we got to the to do that and just remember we have a job to do and I think that for me that is to make Arkansas a better place for our constituents for families in a better place to do business so if you'll please help me focus on that as we get going they were in a good time and I appreciate you being on Revenue and Tax any other comments before we head out. Okay all right thank you very much we are adjourned.