[{"_1":2,"_98":-5,"_99":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,86],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":72,"_74":72},"mediaId",6509607,"mediaKeyId","5422826-9be798780180604b2f7f537c8d6bc66d","parentId",5422826,"title","Committee advances bill waiving penalties and interest for taxpayers, sets 90-day window","audioSeconds",1081,"startMs",1403000,"endMs",2484000,"viewUrl","/Search/View?dp=1&key=5422826-9be798780180604b2f7f537c8d6bc66d&start=1403&end=2484","thumbnailUrl","https://assets.pipeline.soar.com/5422826-9be798780180604b2f7f537c8d6bc66d/thumbnail_1403000.jpg","articleUrl","/articles/6509607/Committee-advances-bill-waiving-penalties-and-interest-for-taxpayers-sets-90-day-window","mediaUrl","https://secure.pipeline.soar.com/6509607-555e4d7a5f54956f22d55221da7835b1/orig.mp4?Expires=1774937116&Signature=bhkhAxwbDvKc2jZ7OhsDO3lmfPp5ytEJzhAictAgLWKhzkjFbX9EqwYDEMTbxehX67WooVkJKrDHkysJvigFQ1IvqJcxLSi2Hw-G0qfqCeP-zU8Wbip2Yt~0QQIGV7uU4EodeADBV~UPH24EVq4KDLgBWaiSmJiFAZnekevqvSWyVPHXNSlh77aoj~ASX6FKfJRQ1GA-AT-JpHmJvZgYj0iYzQq5ir5T0cwwZ74d-0ej7TadaD4LgiGXQID69NSyrDqDOLx-45ulm6~XJfWIWAe1-fW9AyoGecnbc1qwVyAomS3a3w0abJCRuCBW2LfTkKAvuXEO9sOvtNmB~jqZSw__&Key-Pair-Id=KUT5TJCACFTXG","author","House - Northern Marianas Commonwealth Legislature","date","2025-07-18T02:17:52Z","article","The House Standing Committee on Ways and Means voted to prepare a committee report on House Bill 24-12, a measure to waive penalties and interest on unpaid taxes for qualifying taxpayers and to open a 90-day application window if the bill becomes law.

Vice Speaker Diego Camacho, the bill’s author, told the committee the proposal is intended “to promote economic recovery by providing relief to CNAIC taxpayers by waiving penalties and interest.” He said similar amnesty laws have been enacted several times in the past.

Committee members agreed to treat a drafting error in the bill’s findings as a technical correction, changing a reference from 60 days to 90 days to match the bill’s operative period. The committee also discussed, at length, a provision that would authorize the secretary of finance to promulgate rules and regulations to implement the amnesty.

The bill contains a list of exclusions. Under the proposed language (section 4(e) of the draft discussed) businesses or entities that previously availed themselves of amnesty under prior public laws would not be eligible to receive the benefit again. The public laws cited by the author during the hearing included Public Law 12-51, Public Law 14-28, Public Law 18-30 and Public Law 18-65.

Members pressed how the finance department would determine eligibility when a business changes its name or incorporates a new trade name. Legal counsel and members said the secretary of finance would be expected to exercise discretion and due diligence; the committee asked that the committee report clarify that finance should assess whether an applicant is the “substantially the same company” when names change.

After discussion, the committee approved a motion to direct staff to draft a committee report on HB 24-12, including the technical correction to change 60 days to 90 days and language clarifying enforcement/eligibility guidance for the secretary of finance. The motion was adopted. The committee did not attach a vote-by-name record in the transcript; the chair announced the ayes were 7 for the motion.

Next steps: Committee staff will draft the report and transmit HB 24-12 to the full House for consideration.","mediaType","Video","parentTitle","250718 24th NMCL HoR W&M [2:00pm]","oneSentenceSummary","The House Standing Committee on Ways and Means voted to prepare a committee report on House Bill 24-12, a measure to waive penalties and interest on unpaid taxes for qualifying taxpayers and to open a 90-day application window if the bill becomes law.","taxTitle","House, Northern Mariana Legislative Sessions, Northern Mariana Islands","taxId",20281,"location","","headline","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":79,"_47":80,"_49":81,"_51":82,"_53":83,"_55":56,"_57":58,"_59":84,"_61":62,"_63":64,"_65":85,"_67":68,"_69":70,"_71":72,"_73":72,"_74":72},6509598,"Ways and Means committee: summary of actions — tax, cannabis, legal aid bills advanced; several measures tabled",0,4396000,"/Search/View?dp=1&key=5422826-9be798780180604b2f7f537c8d6bc66d&start=4396&end=4396","https://assets.pipeline.soar.com/5422826-9be798780180604b2f7f537c8d6bc66d/thumbnail_4396000.jpg","/articles/6509598/Ways-and-Means-committee-summary-of-actions-tax-cannabis-legal-aid-bills-advanced-several-measures-tabled","https://secure.pipeline.soar.com/6509598-73310f0e6cf2a9dc77c0bee457307b6a/orig.mp4?Expires=1774937116&Signature=Nh4hfkXqs-ATFVivU0T1UihgVW7n15nji156LBii6XnEU7r0so0D9cgWYKXypKAqdPE9qHsWvItglksHyF6uPJdh7MqB1SWAxvfnkBKZ1ub-82uGbqEFvacCqddi5BA4j~1SwSaqQpOBp4hC-pWSlChwltmTVBLeHsNMCvjhIn0NQQGAPhD1iLNUuaqsT0lk-sLCy2P5UtfRalAr6q~8c5LQp5RbiJUGpK6mx6E8lUPRRHqB8-gsPZckQfQKzHe6dEU1d07s02RGB8Xz~ahm2AyzSxGmdAFbKyXFyOkeybYAyjKGa5iWnqi4iGZCiATJFCvYw-ox3Rb~HnryndZV6w__&Key-Pair-Id=KUT5TJCACFTXG","The House Standing Committee on Ways and Means considered a series of bills and motions and took the following actions during the meeting.

Votes and dispositions

- House Bill 24-9 (amend 4 CMC to reallocate a portion of hotel occupancy tax to parks and recreation): Tabled. The chair asked staff to solicit comments from the Marianas Visitors Authority, Parks and Recreation, the Rota mayor’s office and others (including NEEMO) before further action.

- House Bill 24-12 (tax amnesty; waive penalties and interest): Committee moved to draft a committee report and adopt a technical correction changing 60 days to 90 days; motion adopted (ayes announced 7). See separate article for full coverage.

- House Bill 24-16 (prioritize kinship placement for children in protective custody): Tabled; a member noted the bill appears to be within the jurisdiction of Health and Welfare rather than Ways and Means.

- House Bill 24-18 (earmark $200,000 of e-gaming fee for enforcement by Department of Finance): Committee adopted a motion to draft a committee report recommending passage and moved the bill forward to the full House.

- House Local Bill 24-27 (excise tax on imported betel nut and lime): Floor amendment adopted (central rate reduced to $3 per pound); committee adopted draft 1 and will forward a report; a support letter from the Saipan Chamber of Commerce was placed on the record.

- House Bill 24-24 (create legal services and access to justice tax credit): Sponsor offered floor amendments to rewrite statutory subsections and to add eligibility and expenditure restrictions for qualifying nonprofit legal services organizations; floor amendment adopted and committee voted to forward draft 1 to the full House.

- House Bill 24-30 (appropriate funds to CNMI Cannabis Commission and segregate TSS designated share): Committee adopted a motion to draft a committee report and forward the bill to the full House.

- House Bill 24-31 (repeal restrictions on use of funds in cannabis accounts so the legislature may appropriate): Committee adopted the bill for a committee report and forwarded it. During discussion Rep. Ralph Yemo warned that certain federal grants could be jeopardized by changes related to cannabis funding; the committee recorded the warning for the record and noted the bill separates the account while continuing to require legislative appropriation prior to expenditure.

- House Bill 24-32 (establish transient accommodations tax and regulate short-term rentals): Tabled to solicit comments from other agencies.

- House Bill 24-33 (define scope of annual general revenues): Tabled for further research and committee work by the sponsor.

What the motions mean

Most passed items were motions to draft committee reports and forward bills to the full House; the committee did not complete final floor votes on the measures themselves. Several bills were tabled to gather agency comments or to correct technical drafting errors.

Requests for follow-up and outstanding items

- HB24-9: solicit written comments from Marianas Visitors Authority, Parks and Recreation (Third Senatorial District), Rota mayor’s office and NEEMO.

- HB24-18: no further solicitation deemed necessary; committee moved to forward the bill.

- HB24-30 / HB24-31: committee requested commission provide a proposed plan and documentation of needs tied to any requested drawdowns; members asked for certifications of available funds and cautioned about possible federal grant conflicts.

Next steps: Staff will prepare committee reports for the bills the committee advanced; bills tabled will be revisited after the requested agency comments or technical fixes are provided to committee staff.","At its meeting the House Ways and Means Committee advanced multiple measures — including HB24-18 (earmark $200,000 of e-gaming fees for enforcement), HB24-24 (legal services/access to justice tax credit), HB24-30 and HB24-31 (cannabis commission funding and account flexibility) — and tabled several bills for further comment.",{"_33":87,"_35":36,"_37":38,"_39":88,"_41":89,"_43":90,"_45":91,"_47":92,"_49":93,"_51":94,"_53":95,"_55":56,"_57":58,"_59":96,"_61":62,"_63":64,"_65":97,"_67":68,"_69":70,"_71":72,"_73":72,"_74":72},6509603,"Committee approves excise on imported betel nut and lime, lowers levy to $3 per pound",738,2486000,3224000,"/Search/View?dp=1&key=5422826-9be798780180604b2f7f537c8d6bc66d&start=2486&end=3224","https://assets.pipeline.soar.com/5422826-9be798780180604b2f7f537c8d6bc66d/thumbnail_2486000.jpg","/articles/6509603/Committee-approves-excise-on-imported-betel-nut-and-lime-lowers-levy-to-3-per-pound","https://secure.pipeline.soar.com/6509603-26bdcc90451897a4b0fc875660ba5dca/orig.mp4?Expires=1774937116&Signature=ZsEPAF6KLQBj0CwvXoJaFjPogztoWTGn6cZJVjD-JmUzApt5rojz8SN2KMZbuop6eKcUgxSsVVfgrGEPDDa3C7bk-a1hTZV6tKrPmaR548oDgz52HW~7bqzX5qVLnF-U7P~YV-jkvL81O6wr6i9IPIliNrvz4CPMrXGOH4nXp6opZ3h7oA60MqlgZP5xRKpnnQhpuznii~HBEs-v-EHDpoChw1fPJSeHr3RGHYcsMrq~lOoy75TiffxtMK-Ukb87~HZagAbLZa7LkdU61tKeaBe2fF3i72UgkUqpUiv~iHByiz4WVoJ0BDrQ4So9z-qbxIWTn7aqOBmi2WThJaCY2Q__&Key-Pair-Id=KUT5TJCACFTXG","The House Standing Committee on Ways and Means approved a floor amendment and recommended a committee report on House Local Bill 24-27 to establish an excise tax on betel (areca) nut and lime imported into the Commonwealth.

Rep. Marissa R. Flores, the bill’s sponsor and floor leader, offered a floor amendment that narrowed the bill’s text to apply to betel nut and lime imported into the Commonwealth and reduced the central excise from $5 per pound to $3 per pound. She said the reduction was intended to leave room for senatorial districts to enact complementary local fees so part of the revenue can remain with island governments.

Flores noted the bill intends that the Commonwealth Health Center (CHCC) continue to receive the large share indicated in the original bill; during the hearing she stated CHCC would “still be afforded their 90% as indicated in the original bill.” Several members discussed benefits for local farmers—particularly on Tinian—and the need for local enabling legislation in each senatorial district to set district-level amounts.

The floor amendment was offered, seconded and adopted by voice vote. The committee then approved a motion to adopt House Local Bill 24-27 in draft form and to draft a committee report for transmittal to the full House; the motion was adopted. The committee also acknowledged a support letter from the Saipan Chamber of Commerce attached to the committee record.

Next steps: Staff will prepare a committee report reflecting the $3-per-pound central excise, language permitting district-level local levies, and the attached letter of support from the Saipan Chamber of Commerce.","The committee adopted a floor amendment to House Local Bill 24-27 to establish an excise tax on imported betel (areca) nut and lime and reduced the central levy from $5 to $3 per pound; the measure allows local senatorial districts to impose additional amounts and directs most proceeds to health programs.","actionData","errors"]

Article not found

Committee advances bill waiving penalties and interest for taxpayers, sets 90-day window

Ways and Means committee: summary of actions — tax, cannabis, legal aid bills advanced; several measures tabled

Committee approves excise on imported betel nut and lime, lowers levy to $3 per pound