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inheritance and estate taxes, property taxes, collection of taxes and debts owed to or collected by the state, and including effective and retroactive applicability date provisions. Read first time and referred to committee on ways and means. IMMEDIATE MESSAGE Siegrist of Pottawattamie asked and received unanimous consent that House File 779 be immediately messaged to the Senate. HOUSE CONCURRENT RESOLUTION 23 REREFERRED The Speaker announced that House Concurrent Resolution 23, previously referred to committee on agriculture was laid over under Rule 25. HOUSE CONCURRENT RESOLUTION 24 REREFERRED The Speaker announced that House Concurrent Resolution 24, previously referred to committee on human resources was laid over under Rule 25. SENATE CONCURRENT RESOLUTION 12 REREFERRED The Speaker announced that Senate Concurrent Resolution 12, previously referred to committee on education was laid over under Rule 25. EXPLANATIONS OF VOTE I was necessarily absent from the House chamber on April 22, 1999. Had I been present, I would have voted "aye" on House Files 521, 755, 757 and Senate Files 137, 248, 305 and 308. BODDICKER of Cedar I was necessarily absent from the House chamber on April 22, 1999. Had I been present, I would have voted "aye" on House Files 521, 755, 757 and Senate Files 305 and 308. CATALDO of Polk
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