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sales tax returns by affiliated corporations, changing the statute of limitations for assessing tax and applying for refunds and relating to local sales and services taxes by providing the effective dates for imposing, repealing, or changing rates, allowing cities in more than one county to impose the tax, providing for refunds of tax payable to construction contractors, allowing for 28E agreements to be entered into between school districts and counties or other school districts, and providing for utilization of excess revenue for property tax reduction, and including retroactive applicability and effective dates. MICHAEL E. MARSHALL, Secretary LEAVE OF ABSENCE Leave of absence was granted as follows: Boggess of Taylor and Boddicker of Cedar, on request of Siegrist of Pottawattamie. SENATE MESSAGE CONSIDERED Senate File 469, by committee on ways and means, a bill for an act relating to the state sales and use taxes by providing for the effective date for any rate increase or decrease, filing of consolidated sales tax returns by affiliated corporations, changing the statute of limitations for assessing tax and applying for refunds and relating to local sales and services taxes by providing the effective dates for imposing, repealing, or changing rates, allowing cities in more than one county to impose the tax, providing for refunds of tax payable to construction contractors, allowing for 28E agreements to be entered into between school districts and counties or other school districts, and providing for utilization of excess revenue for property tax reduction, and including retroactive applicability and effective dates. Read first time and referred to committee on ways and means. TEACHER OF THE DAY Houser of Pottawattamie presented to the House, Barbara Cunningham, teacher of Shenandoah school. BUSINESS PENDING AT ADJOURNMENT (Senate File 276) The House resumed consideration of Senate File 276, a bill for an act relating to health care service and treatment coverage by
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