l9n/ New Jersey

Chris A. Brown

Bills in the 2020–2021 Session, Senate.

All of Chris A. Brown's terms

Sponsored

Out of committee1

  • Senate Bill 488

    Establishes "County Tourism Incentive Grant Fund" within Department of Treasury to provide funding for grants to counties to support tourism advertising and promotion.

In committee17

  • Senate Bill 489

    Provides gross income tax credit for A-list performing artists for income derived from certain live performances contracted for and rendered within the Atlantic City Tourism District on a recurring basis and within the State.

  • Senate Bill 490

    Establishes procedures for individuals arrested for drug intoxication offenses to be transported to substance abuse treatment, and for municipal court to commit such individuals to treatment in lieu of prosecution.

  • Senate Bill 491

    Concerns participation in special probation drug court.

  • Senate Bill 492

    "Steven Schmincke's Law"; facilitates sober living home construction financing.

  • Senate Bill 493

    Requires DOH to approve credentialing entity to develop and administer a voluntary recovery residence certification program.

  • Senate Bill 494

    Requires certain local authorities to inspect, maintain, and repair fire hydrants in planned real estate developments.

  • Senate Bill 495

    Permits boards of chosen freeholders to hold annual meeting at certain public buildings.

  • Senate Bill 496

    Provides certain State assistance to qualified federal opportunity zone businesses.

  • Senate Bill 497

    Authorizes CRDA to finance transportation projects between Atlantic City Airport and Atlantic City Tourism District.

  • Senate Bill 498

    Permits DEP to enter into solar energy redevelopment agreements with owners or operators of sanitary landfill facilities under certain circumstances.

  • Senate Bill 499

    Establishes Emergency Green Alert System for missing members and veterans of Armed Forces.

  • Senate Bill 500

    Establishes "Atlantic City International Airport Spaceport Feasibility Study Commission."

  • Senate Bill 501

    Permits conduct of Queen of Hearts raffle games.

  • Senate Bill 502

    Eliminates shellfish license fee for veterans and active duty service members.

  • Senate Bill 503

    Restricts certain practices by carriers and pharmacy benefits managers related to medications and drugs.

  • Senate Bill 504

    Authorizes establishment of new cigar bars in Atlantic City Tourism District.

  • Senate Bill 2091

    Designates mile 22 of State Highway Route 9 in Dennis Township as "Charles Richard Ingram III and the Fallen Veterans of Suicide Memorial Mile."

Co-sponsored

Became law · 28
  • Senate Bill 275

    Provides resident tuition rate to certain non-resident dependent children of United States military personnel attending public institutions of higher education.

  • Senate Bill 278

    Establishes certain rights for students with military obligations attending public institutions of higher education and permits late registration for students with military obligations.*

  • Senate Bill 386

    Establishes mandatory domestic violence training for municipal prosecutors.

  • Senate Bill 806

    Provides that New Jersey Better Educational Savings Trust (NJBEST) Program scholarship may be awarded in any semester of attendance or enrollment at institution of higher education in State.

  • Senate Bill 961

    Establishes annual grant program to recognize institutions of higher education that offer comprehensive array of veteran programs and services.*

  • Senate Bill 969

    Establishes loan redemption program for teachers in certain fields to redeem loan amounts received under New Jersey College Loans to Assist State Students Loan Program through employment in certain low performing schools.

  • Senate Bill 993

    Concerns arbitration for certain non-teaching school staff.

  • Senate Bill 2050

    Excludes Armed Services combat zone pay from gross income taxation.

  • Senate Bill 2273

    Requires SEHBP and eligible employers that do not participate in the SEHBP to provide certain plans for public education employees and certain public education retirees.

  • Senate Bill 2303

    Concerns subcontracting agreements entered into by public school districts and county colleges.

  • Senate Bill 2304

    Concerns family leave and disability benefits during epidemic-related emergencies.

  • Senate Bill 2338

    "COVID-19 Fiscal Mitigation Act"; clarifies filing and payment deadline for CBT and GIT taxpayers, modifies duration of State Fiscal Years 2020 and 2021, requires certain updates and presentation for State Fiscal Years 2020 and 2021.

  • Senate Bill 2344

    Requires Medicaid and health insurance coverage for certain refills of prescription drugs during state of emergency.

  • Senate Bill 2356

    Provides relief to students receiving State financial aid to address special circumstances due to 2020 public health state of emergency.

  • Senate Bill 2436

    Authorizes pharmacists to order and cause to be administered test for coronavirus disease 2019 (COVID-19 or COVID-19 antibodies; requires health benefits and Medicaid coverage for tests.**

  • Senate Bill 2559

    Revises requirements for health insurance providers and Medicaid to cover services provided using telemedicine and telehealth; appropriates $5 million.*

  • Senate Bill 2815

    Requires DMVA assist service members discharged solely due to LGBTQ status with petitions to change discharge designation.

  • Senate Bill 2817

    Allows active duty service members to provide document other than DD-214 when claiming veterans' preference for civil service.

  • Senate Bill 3070

    Establishes "Sexual Violence Restorative Justice Pilot Program."

  • Senate Bill 3071

    Requires law enforcement provide victim of sexual assault with intial incident report; provides victim with option to review intial incident report and submit corrective form.*

  • Senate Bill 3072

    Requires resources be made available to victims of sexual assault.

  • Senate Bill 3073

    Establishes right of victims to be notified of county prosecutor's charging decision in sexual assault cases.

  • Senate Bill 3074

    Requires AG issue annual report concerning sexual assault cases.*

  • Senate Bill 3075

    Establishes sexual violence liaison officer in Division of State Police and local police departments.

  • Senate Bill 3076

    Requires sexual assault training for prosecutors.

  • Senate Bill 3230

    Appropriates $30.387 million from constitutionally dedicated CBT revenues to DEP for State acquisition of lands for recreation and conservation purposes, including Blue Acres projects.

  • Senate Bill 3340

    Expands opportunities for restaurants, bars, distilleries, and breweries to provide outdoor dining and permits certain sales at seasonal farm markets in response to COVID-19 public health emergency.

  • Senate Bill 3523

    Makes $25 million in federal funds available to EDA to support microbusinesses in need.*

Vetoed · 6
  • Senate Bill 2332

    Establishes "2020 New Jersey Emergency Rental Assistance Program"; appropriates $100 million.

  • Senate Bill 2347

    Establishes Employment and Business-Related Tax Deferral Assistance Program in EDA to allow small businesses to defer the payment and remittance of certain employment and business-related taxes during COVID-19 public health emergency.

  • Senate Bill 2354

    Prohibits cancellation or nonrenewal of insurance policies and insurance premium finance agreements for a period of at least 60 days under certain circumstances after declaration of public health emergency, or state of emergency, or both.**

  • Senate Bill 2704

    Appropriates $30 million to EDA from federal "Coronavirus Relief Fund" to assist food establishments impacted by Executive Order No. 158.

  • Senate Bill 3283

    Concerns emergency unemployment benefits and shared work benefits.

  • Senate Bill 3505

    Requires assignment of unemployment claims handlers to legislative districts during COVID-19 pandemic state of emergency; appropriates $1.8 million.

Passed the Senate · 21
  • Senate Bill 60

    Establishes "Military Pro Bono Program" to provide pro bono legal representation to active-duty service members and veterans of military.

  • Senate Bill 61

    Concerns professional licensing and application fees for spouse or dependent of active duty member of United States Armed Forces.

  • Senate Bill 171

    Establishes grant program for homeless veterans shelters.

  • Senate Bill 382

    Requires uniform response procedures for all domestic crisis teams established or participated in by law enforcement agencies, and strengthens Statewide supervision over teams; expands topics required in training courses. *

  • Senate Bill 1071

    Increases amount annually credited to Shore Protection Fund to $50 million.

  • Senate Bill 1235

    Exempts disabled veterans and Purple Heart recipients from payment of municipal parking meter fees when vehicle bears veteran's or recipient's special license plate or placard issued by MVC.

  • Senate Bill 1398

    Requires any POW-MIA flag purchased with State funds be manufactured in United States.

  • Senate Bill 1400

    Establishes task force to study issues facing returning members of US Armed Forces, NJ National Guard, and reserve component of US Armed Forces; creates permanent commission to study various definitions related to veteran status.*

  • Senate Bill 1454

    Allows shore municipalities to provide spouse and dependent children of veterans free or reduced cost access to beaches.

  • Senate Bill 1522

    The New Jersey Battlefield to Boardroom Act; provides corporation business tax credits and gross income tax credits for qualified wages of certain veterans.

  • Senate Bill 2227

    Creates New Jersey Global War on Terrorism Medal.

  • Senate Bill 2348

    Allows CBT and GIT tax credits to certain taxpayers that retain employees during COVID-19 pandemic.

  • Senate Bill 2360

    Allows gross income tax deduction for charitable contributions to certain New Jersey-based charitable organizations during COVID-19 pandemic.

  • Senate Bill 2388

    Authorizes certain forms of testing for cornavirus disease 2019.

  • Senate Bill 2400

    Provides temporary modifications to payment and use of certain casino gaming taxes and fees; permanently redefines promotional gaming credits to include certain coupons and table game wagers; requires priority funding for senior and disabled transportatio

  • Senate Bill 2477

    Permits State and local government employees in civil service to be transferred in certain circumstances.

  • Senate Bill 2522

    Permits certain entertainment and retail activity during current public health emergency and state of emergency.

  • Senate Bill 2553

    Provides in-State tuition status to certain veterans and family members who attend public institutions of higher education during period of mandatory remote instruction due to public health emergencies.

  • Senate Bill 2909

    Authorizes private persons to display American flag on bridges and overpasses that travel over property of NJTA and SJTA; prohibits NJTA and SJTA from removing American flag under certain circumstances.*

  • Senate Bill 3078

    Codifies State Workplace Anti-Harassment and Discrimination Policy.

  • Senate Bill 3214

    Requires Commissioner of Education to prepare learning loss report and report on public school operations during COVID-19 public health emergency.

Out of committee · 36
  • Senate Bill 170

    Establishes Veterans Assistance Grant Program for nonprofit organizations to provide certain services to veterans.

  • Senate Bill 280

    Directs the development and posting of notices containing information for victims of human trafficking.

  • Senate Bill 412

    "Historic Property Reinvestment Act"; provides credits against certain taxes for certain costs of rehabilitating historic properties.

  • Senate Bill 566

    Revises criteria to establish base year for homestead property tax reimbursement after relocation.

  • Senate Bill 709

    Exempts certain surviving spouses and surviving civil union partners of certain disabled veterans from components of the realty transfer fee.

  • Senate Bill 717

    Provides gross income tax deduction to certain surviving spouses of veterans.

  • Senate Bill 917

    Allows gross income tax deduction for employees for amounts paid by employers for certain educational assistance programs for employees and for employees' student loans.*

  • Senate Bill 929

    Requires municipality to provide free beach access to certain veterans.

  • Senate Bill 1066

    Establishes Prescription Drug Affordability Board; appropriates $1 million. *

  • Senate Bill 1591

    Allows alcoholic beverages to be consumed outdoors in Atlantic City Tourism District.

  • Senate Bill 1770

    Revises provisions of State law concerning claiming and proper disposal of cremains of veterans and eligible spouses or dependents.

  • Senate Bill 1865

    Increases days of paid military leave for certain public employees who serve in United States Reserves.

  • Senate Bill 1866

    Establishes price preference program on State contracts for service-disabled veteran-owned businesses.

  • Senate Bill 1982

    Provides county clerks with additional week to mail ballots for 2020 primary election; requires ballot position draw to occur one day early if statutory date falls on holiday.*

  • Senate Bill 2057

    Requires DMVA notify certain veteran organizations and county officers of names of persons buried or cremated in State veteran cemeteries.*

  • Senate Bill 2371

    Establishes NJ Hospitality Emergency Loan Program in EDA to provide no-interest loans to qualified small hospitality businesses; makes $100 million appropriation to EDA from federal funds for qualified small business assistance.**

  • Senate Bill 2394

    Requires hospital to permit individual to accompany woman during childbirth.

  • Senate Bill 2471

    Provides one-time financial assistance grant and one-time special needs grant to veterans or their surviving spouses for COVID-19 related events.

  • Senate Bill 2505

    Requires EDA to provide certain assistance to qualified veterans' organizations.

  • Senate Bill 2604

    Permits paid leave by public officers and employees for inactive duty military training.

  • Senate Bill 2670

    Revises permit and license processes for sports pools operators and online sports pool operators; revises definitions of certain sports events; allows for transactional waiver for sports wagering lounge.

  • Senate Bill 2736

    Provides gross income tax credit to certain totally and permanently disabled veterans for rent constituting property taxes.

  • Senate Bill 2747

    Authorizes MVC to use stored driver's license or identification card photo for longer than eight years; limits certain appointment times at MVC locations to senior citizens and persons with certain medical conditions during COVID-19 pandemic.**

  • Senate Bill 2816

    Requires DMVA to partner with National Guard Association of New Jersey to offer State-sponsored life insurance for members of New Jersey National Guard.

  • Senate Bill 2818

    Prohibits persons from receiving compensation for advising or assisting with veterans benefits.

  • Senate Bill 2821

    Requires Adjutant General of DMVA create program for veterans to receive evaluation and treatment for PTSD, total brain injury, or traumatic brain injury.*

  • Senate Bill 2910

    Provides free admission to State parks and forests, and certain historic sites and historic properties for certain veterans on Veterans Day.

  • Senate Bill 2986

    Allocates all revenue from hotel and motel occupancy fee for arts, historical heritage, and tourism purposes.

  • Senate Bill 3028

    Permits dogs to visit at State veterans' residential facilities.*

  • Senate Bill 3176

    Appropriates $87,444,690 from "New Jersey Library Construction Fund" to provide grants for construction, reconstruction, development, extension, improvement, and furnishing of New Jersey's public libraries.

  • Senate Bill 3211

    Authorizes NJ Infrastructure Bank to expend additional sums to make loans for environmental infrastructure projects for FY2021; modifies terms and conditions for certain loan utilizing federal funds.

  • Senate Bill 3212

    Amends list of environmental infrastructure projects approved for long-term funding for FY2021 to include new projects and modify estimated loan amounts for certain projects; modifies terms and conditions for certain loans utilizing federal funds.

  • Senate Bill 3235

    Appropriates $11,777,499 from constitutionally dedicated CBT revenues to NJ Historic Trust for grants for certain historic preservation projects and associated administrative expenses.

  • Senate Bill 3519

    Makes $15 million in federal funds available to EDA to support businesses and nonprofits in need.*

  • Senate Bill 3520

    Makes $10 million in federal funds available to EDA to support child care providers in need.*

  • Senate Bill 3524

    Makes $35 million in federal funds available to EDA to support food and beverage establishments in need.*

In committee · 43
  • Senate Bill 59

    Provides certain employment protections for National Guard members employed in New Jersey.

  • Senate Bill 106

    Allows gross income tax deduction for certain student loan interest.

  • Senate Bill 157

    Requires State parks, forests, State-owned beaches, and MVC offices to remain open to public if emergency is declared due to failure to enact general appropriation law as prescribed by NJ Constitution.

  • Senate Bill 169

    Provides tuition benefits at public institutions of higher education for dependents of certain veterans.

  • Senate Bill 190

    "Combat to College Act"; grants priority course registration to military service members and veterans attending public institutions of higher education.

  • Senate Bill 191

    Provides for representation of certain regions of State on New Jersey Turnpike Authority.

  • Senate Bill 290

    Removes income eligibility cap applicable to gross income tax pension and retirement income exclusion.

  • Senate Bill 365

    Requires certain health care plans to be offered by SEHBP and local boards of education; requires SEHBP commission to establish employee contribution rates for certain plans; requires local boards of education provide certain information on health care be

  • Senate Bill 387

    Establishes Statewide "Peace: A Learned Solution Program (PALS)."

  • Senate Bill 388

    Establishes "Monica's Law" concerning domestic violence risk assessment pilot program.

  • Senate Bill 394

    Provides gross income tax credit for certain expenses paid or incurred for care and support of qualifying senior family member; designated as Caregiver's Assistance Act.

  • Senate Bill 430

    "Human Trafficking and Child Exploitation Prevention Act"; requires Internet-connected devices to have blocking capability in certain circumstances.

  • Senate Bill 477

    Dedicates 30 percent of all UEZ sales tax revenues to respective UEZ account and 70 percent of UEZ sales tax revenues to General Fund.

  • Senate Bill 676

    Increases penalty for certain voting violations from third degree crime to second degree crime when aggravating factors apply.

  • Senate Bill 753

    Concerns reimbursements to Superstorm Sandy-impacted homeowners subjected to contractor fraud.

  • Senate Bill 792

    Requires State Board of Education high school graduation requirements include instruction on tuition assistance programs and student loan debt; requires high school students to meet with guidance counselor to discuss tuition assistance and dual enrollment

  • Senate Bill 821

    Requires hospitals to provide breast cancer patients with information concerning reconstructive surgery; prohibits certain provisions in managed care plan contracts.

  • Senate Bill 927

    Concerns parking spaces restricted for persons with disabilities located near youth athletic fields.

  • Senate Bill 976

    Establishes "Art in Storefronts" initiative within the Main Street New Jersey program.

  • Senate Bill 1254

    Increases distribution to municipalities from Energy Tax Receipts Property Tax Relief Fund over five years to restore municipal aid reductions; requires additional aid to be subtracted from municipal property tax levy.

  • Senate Bill 1564

    Requires school districts to observe Veterans Day as school holiday.

  • Senate Bill 1571

    Provides credits under corporation business tax and gross income tax for qualified wages of certain disabled veterans.

  • Senate Bill 1639

    "New Jersey Transit Villages Act."

  • Senate Bill 1705

    Adds illicit fentanyls to Schedule I in the "New Jersey Controlled Dangerous Substances Act."

  • Senate Bill 1878

    Eliminates smoking ban exemption for casinos and simulcasting facilities.

  • Senate Bill 2090

    Excludes Armed Services combat zone pay from gross income taxation.

  • Senate Bill 2237

    "Atlantic City Urban Enterprise Zone and Property Tax Relief Act"; creates urban enterprise zone in Atlantic City for 10 years.

  • Senate Bill 2398

    Requires State Treasurer to make loans to casino gaming properties for making required payments in lieu of property taxes to Atlantic City during current public health emergency and state of emergency.

  • Senate Bill 2482

    Limits to 14 days effective period of certain emergency orders, rules, or regulations.

  • Senate Bill 2509

    Protects health care professionals from retaliatory action by employers during ongoing coronavirus disease 2019 pandemic.

  • Senate Bill 2914

    Appropriates $10 million to EDA to assist certain nonprofit arts and cultural organizations negatively impacted by COVID-19 pandemic.

  • Senate Bill 3051

    Establishes certain guidelines for health insurance carriers concerning step therapy protocols.

  • Senate Bill 3210

    Appropriates $300 million to EDA for small business and not-for-profit organization assistance.

  • Senate Bill 3275

    Establishes Office of Inspector General for Veterans' Facilities.

  • Senate Bill 3380

    Creates Veterans' Memorial Homes Oversight Board.

  • Senate Bill 3391

    Requires voter who wishes to vote by mail to complete application for mail-in ballot each calendar year; repeals automatic vote-by-mail designation.

  • Senate Bill 3392

    Prohibits mail-in ballot outer envelope from containing political affiliation or designation visible to public.

  • Senate Bill 3393

    Requires certain documentation as proof of voter identity to vote; updates procedures for challenging voters regarding proof of identity.

  • Senate Bill 3394

    Requires do not forward label on mail-in ballot envelopes; allows mail-in voter to cure mail-in ballot due to missing or detached certificate; requires certain voter data be entered into voter file within 30 days.

  • Senate Bill 3395

    Provides for agreement between Secretary of State and AOC to match information in Statewide voter registration system with certain jury records in order to identify and remove ineligible non-citizen voter registrants from system.

  • Senate Bill 3528

    Provides that if minor under age 18 unlawfully buys or possesses alcoholic beverages or cannabis and receives written warning from law enforcement, the minor's parent or guardian would be notified in writing.

  • Senate Bill 3599

    Makes $5 million in federal funds available to Stockton University to support North Athletic Complex project.

  • Senate Bill 3657

    Provides that certain school districts will receive State school aid in amounts equal to aid provided in 2020-2021 school year.

Filed · 33
  • Senate Bill 1928

    Concerns subcontracting agreements entered into by public school districts.

  • Senate Bill 2275

    Makes FY 2020 supplemental appropriations of $15 million for grants to food banks.

  • Senate Bill 2276

    Concerns prohibition of residential tenant eviction and eviction due to residential foreclosure during certain emergency circumstances.

  • Senate Bill 2281

    Requires school districts to provide school meals or meal vouchers to students eligible for free and reduced price school meals during school closures due to COVID-19 epidemic.

  • Senate Bill 2282

    Establishes Bridging the Digital Divide in Schools Grant Program in DOE to provide and expand access to technology and equipment for students in certain school districts.

  • Senate Bill 2283

    Requires health insurance and Medicaid coverage for testing of coronavirus disease 2019 and for telemedicine and telehealth during coronavirus disease 2019 state of emergency.

  • Senate Bill 2284

    Authorizes EDA to make grants during periods of emergency declared by Governor and for duration of economic disruptions due to emergency; allows EDA to grant certain business documentation submission deadline extensions.

  • Senate Bill 2286

    Authorizes all licensed health care facilities and laboratories to collect specimens to test for coronavirus disease 2019 (COVID-19); allows waiver of staffing ratio requirements.

  • Senate Bill 2287

    Requires food access information be displayed on websites of 2-1-1 system and executive branch departments during public health emergencies to the extent practicable.

  • Senate Bill 2288

    Requires Commissioner of Human Services to issue supplemental cash assistance payments to Work First New Jersey recipients under certain circumstances; makes appropriation.

  • Senate Bill 2289

    Establishes certain requirements to use telemedicine and telehealth to respond to coronavirus disease 2019 (COVID-19).

  • Senate Bill 2290

    Permits corporations to hold shareholders' meetings in part or solely by means of remote communication during state of emergency.

  • Senate Bill 2291

    Limits return of items purchased from retail food stores under certain circumstances.

  • Senate Bill 2292

    Permits use of virtual or remote instruction to meet minimum 180-day school year requirement under certain circumstances.

  • Senate Bill 2293

    Creates "Temporary Lost Wage Unemployment Program;" allows persons to claim for lost wages due to coronavirus disease 2019, and employers to pay wages to workers ordered under quarantine by licensed healthcare practitioner; appropriates $20,000,000.

  • Senate Bill 2295

    Permits extension of deadlines for adoption of county and municipal budgets under certain circumstances.

  • Senate Bill 2296

    Allows conduct of State business and legislative sessions at locations other than Trenton during periods of emergency or other exigency; allows conduct of legislative business using electronic means.

  • Senate Bill 2297

    Makes FY 2020 supplemental appropriation of $10 million for healthcare and residential facility sanitation due to coronavirus disease 2019 outbreak.

  • Senate Bill 2298

    Permits professional and occupational licensing boards to expedite licensure of certain individuals during state of emergency or public health emergency.

  • Senate Bill 2299

    Authorizes notaries public to perform certain notarial acts remotely.

  • Senate Bill 2300

    Automatically extends time to file gross income tax or corporation business tax return if federal government extends filing or payment due date for federal returns.

  • Senate Bill 2302

    Modifies deadline by which public agency is required to respond to request for government record during period of emergency.

  • Senate Bill 2334

    Permits professional and occupational licensing boards to reactivate licensure of certain individuals during state of emergency or public health emergency.

  • Senate Bill 2337

    Permits use of virtual or remote instruction to meet minimum 180-day school year requirement under certain circumstances.

  • Senate Bill 2352

    Provides enhanced penalty for distribution of counterfeit drugs and medical devices during declared states of emergency.

  • Senate Bill 3565

    Requires law enforcement to provide written notification to parent or guardian of person under age 18 who commits first offense of unlawfully possessing or consuming alcoholic beverage, cannabis, marijuana or hashish.

  • Senate Bill 3792

    Appropriates $20 million from General Fund to EDA to support food and beverage establishments impacted by COVID-19 pandemic.

  • Senate Bill 3793

    Appropriates $50 million from General Fund to EDA to support businesses and nonprofit organizations impacted by COVID-19 pandemic.

  • Senate Bill 3794

    Appropriates $10 million from General Fund to EDA to support Sustain and Serve NJ Program.

  • Senate Bill 3795

    Establishes Startup Business and Nonprofit Assistance Program in EDA to support new businesses and nonprofit organizations following COVID-19 pandemic; appropriates $25 million.

  • Senate Bill 3796

    Appropriates $120 million from General Fund to EDA to support microbusinesses impacted by COVID-19 pandemic.

  • Senate Bill 3797

    Appropriates $10 million from General Fund to EDA to support child care providers impacted by COVID-19 pandemic.

  • Senate Bill 3869

    Modifies Garden State Growth Zone tax exemption program.