The lower court granted summary judgment in favor of the Port and held that travel time did not meet the definition of hours worked, and was not compensable. The issue of meal expenses also arises in certain non-travel situations. Share sensitive information only on official, secure websites. State employees . Set up a Qualified Small Employer Health Reimbursement Arrangement (QSEHRA). To qualify for reimbursement, the piloted aircraft must be authorized in advance by the Washington State Department of Transportation. Report your mileage used for business with this accessible mileage log and reimbursement form template. Witnesses in a criminal trial receive a 10-cents-per-mile reimbursement for travel to and from the required place of attendance, assuming they live within the state of Michigan. Digging Into Public Works In-person regional forums and training resources for public works staff and local contractors. 3921 to update the private vehicle mileage rate, effective Jan. 1, 2023. At the state and local level, there are currently 10 jurisdictions that have statutes or case law specifically addressing an employer's requirement to reimburse business expenses: California, Iowa, Illinois, Massachusetts, Montana, New Hampshire, North Dakota, South Dakota, District of Columbia, and Seattle, Washington. c. Reimbursement rate Enter the allowable reimbursement rate for the vehicle driven - See SAAM Chapter 10. d. For instance, if the employee buys a first-class plane ticket to get bonus miles, the agency should only provide reimbursement for the cost of an economy plane ticket and the employee should pay the difference. The different payment methods can make it complicated to track the various payments and reimbursements for a single business trip. For more detailed guidance on taxable compensation, refer to IRS Publications 15-B and 463. Confidentiality and Non-Disparagement Agreements with Non-Supervisory Employees: USCIS Confirms It Will Accept Employment-Based I-485 Applications Based on March Ogletree, Deakins, Nash, Smoak & Stewart, P.C. IR-2022-124, June 9, 2022. The General Services Agency (GSA) has released a midyear adjustment for reimbursement of Privately Owned Vehicle (POV) mileage. as employees unless otherwise noted.). This per-mile rate is in place of reimbursing gas tank fill-ups. However, there may be different considerations for elected officials or volunteers that require you to adopt different policy approaches. Per diem localities with county definitions shall include"all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately).". There should be rules to cover all municipal officials and employees. The privately owned vehicle mileage reimbursement rate is $0.655 per mile, as of January 1, 2023. Proposed Nursing Home Disclosure Requirements Target Private Equity Regulation in the Post-FTX Environment: SECs Proposed Enhanced Can a Child Decide Whom They Want to Live With in Michigan? In many cases, a travel pre-approval process is helpful to clarify the form of payment and/or reimbursement. No change in the motorcycle rate . . Polsinelli PC, Polsinelli LLP in California, National Law Review, Volume XI, Number 302, Public Services, Infrastructure, Transportation, Ankura CTIX FLASH Update - February 28, 2023, Ankura Cyber Threat Investigations and Expert Services. Your policy should clearly state what methods of payment are authorized for which types of expenses. Effective January 1, 2021, the mileage rate is 56 cents per mile. The cost per mile is designated by state law. Create a free account to access our nation wide network of background checked caregivers. The rate is the same as what state employees receive for business related mileage expense. See More Information. Per diems have several advantages, including eliminating the need to submit or review receipts for relatively small purchases and avoiding potential disputes and differences of opinion over what constitutes a reasonable cost for a meal or hotel room. Nota Bene Episode 160: European Update: Oliver Heinisch and Scott Maberry Talk Federal Communications Commission to Consider Rules and Proposals to Protect Whats the Standard? This is a state-run insurance program funded by payroll taxes withheld from the employee. Traveling employees sometimes incur voluntary hotel costs, meal expenses, and other charges that are not related to the purpose of the travel. Territories and Possessions are set by the Department of Defense. ) or https:// means youve safely connected to the .gov website. An official website of the U.S. General Services Administration. The state says a preliminary application will determine if a persons criminal conviction would disqualify them from obtaining the license they desire. c 25 309 (2); RCW 22.09.790, chapter 34.05 RCW and The United States Department of Agriculture has oversight of fees charged under the Federal Grain Inspection, Packers and Stockyards Administration. The mileage reimbursement rate is different for medical or moving purposes for active-duty members of the U.S. Armed Forces. Live-out employees must be paid 1.5x their hourly rate for all hours worked over 40 in a workweek. Rate per mile. Reminder: High-Earning Exempt Professionals Must Be Paid a "True Gold Dome Report Legislative Day 24 (2023). Employers are required to provide this notice to their employee explaining paid family and medical leave benefits. Effective January 1, 2022, the mileage rate is 58.5 cents per mile. Effective July 1, 2022, the mileage rate is 62.5 cents per mile. The official version of the RCW is published by the. PRA/OPMA E-Learning Courses Free video courses for city/town elected officials on the Public Records Act (PRA) and Open Public Meetings Act (OPMA). Strictly Confidential? Injured employees are to receive mileage reimbursement for travel to obtain treatment or attend vocational rehabilitation training due to a worker's compensation claim. In the US, the car allowance tax can significantly reduce the amount your employee gets to cover their vehicle expenses, even by 30-40%. Effective/Applicability Date. In the form, you also need to fill in the information regarding the drive, including the date, destination business purpose, miles traveled, total miles, and origin. I'm interested in: Lodging Rates; Meals & Incidentals (M&IE) Rates . Reimbursement is preauthorized by your claim manager. Heres a quick to-do list with links to extra details below. February 22 2023. When buying cowboy boots, there are a few aspects to consider, such as how far up they go on your legs and their design. RCW 2.40.010. Good News for American Businesses: H1-B Denial Rates Plummet Under USCIS Extends Comment Period for Proposed Fee Increases, OFCCP Rescinds Trump-Era Religious Exemption Rule. This article will break down expense reimbursement laws by state and what counts as a necessary cost. This memorandum, while over 30 years old now, is still the leading authority on questions related to municipalities paying for food and drink, and it goes into considerable depth on the issue and includes various scenarios for eating and drinking at public expense along with explanations of when and why it may or may not be justified. . A lock ( Federal law states that an employer only needs to reimburse their employees for work-related expenses that drop their earnings below the minimum wage. The law says if a persons criminal conviction does not directly relate to the profession, business or trade theyre interested in, then they wont be prevented from obtaining a license for that profession. Mileage in Personal Vehicle Mileage Rate. If the city is not listed, but the county is listed, use the daily rate of the county. Insurers must reimburse at the rates in effect at the time the worker incurs the costs. (3) The mileage rate established by the director of financial management pursuant to this section and any subsequent changes thereto shall be reported to the ways and means committees of the house of representatives and the senate at each regular session of the legislature. He has built a successful law practice by thoroughly educating, honestly helping, and successfully representing workers throughout Washington State . There are exemptions for employees when in travel status on official business, de minimis meals (those expenses for which accounting is not reasonable or practical due to how small the expenses are in relation to the frequency that they are incurred), etc. (eec ve 1/1/2023) POV Mileage Rate. Witness fees are governed by local court and state laws, which vary by jurisdiction. The mileage rates for any state employee flying a privately owned or rented airplane while traveling on state business are as follows: . The Internal Revenue Service (IRS) sets optional standard mileage reimbursement rates and adjusts them each year based on inflation and other factors. Labor Board Flip-Flops Again on Severance FRB Governor Bowman Speaks on Bank Regulation and Supervision. Municipal Elections Running for Office Looking for U.S. government information and services? Last Reviewed: 1969-12-31 . See James v. Seattle, 22 Wash. 654 (1900). Strategies for Protecting Standard Essential Patents, How to Make the Best Out of Your Employees Inventions Applicable Rules and Best Practices for Global Companies, Key Changes Are on the Horizon for Retirement Plans, McDermott IP Focus (Japan) 2023 - Life Sciences Session: Pharma Brands v. Generics: Developments Affecting the Balance Between Exclusivity and Market Entry, The Final CCPA Regulations: What You Need To Know. Some states have laws and ethical rules regarding solicitation and advertisement practices by attorneys and/or other professionals. See BPPM 95.11 for criteria for using a privately-owned motor vehicle. Effective July 1, 2022 - the IRS Standard Mileage rate will increase to 62.5 cents per mile, up 4 cents from the rate effective at the start of the year. This is an increase of 3 cents from July of 2022. The rate table below shows the new rates that have been . Secure .gov websites use HTTPS Washington household employers do not need to pay their employees for unused sick and/or vacation time, unless their employment contract specifies otherwise. Effective July 1 through Dec. 31, 2022, the standard mileage rate for the business use of employees' vehicles will be 62.5 cents per milethe highest rate the IRS has ever publishedup 4 cents . Other policies might reimburse actual expenses up to a certain maximum amount, such as the GSA per diem rates. Out-of-state per diem rates . Note that the use of official government credit cards for business travel must comply with. In deferring to the Washington Department of Labor and Industries (Department) interpretation of its own regulation, a Washington Court of Appeals ruled that employees out-of-town travel timeincluding travel time to and from the airport, time in the airport, and time in the airon behalf of their employer was compensable, a far broader interpretation than applied under the federal Fair Labor Standards Act. Creditor Stung By Academy Of Motion Picture Arts And Sciences Bylaws. To acquire a workers compensation policy, please contact the Washington State Department of Labor & Industries at (800) 547-8367. Please see the links and information below: DISTRICT COURTSCOURTS OF LIMITED JURISDICTION, COMMISSION MERCHANTSAGRICULTURAL PRODUCTS, CORPORATIONS AND ASSOCIATIONS (PROFIT) (Business Corporation Act: See Title 23B RCW), CORPORATIONS AND ASSOCIATIONS (NONPROFIT), LIBRARIES, MUSEUMS, AND HISTORICAL ACTIVITIES, PUBLIC DOCUMENTS, RECORDS, AND PUBLICATIONS, PUBLIC EMPLOYMENT, CIVIL SERVICE, AND PENSIONS, MORTGAGES, DEEDS OF TRUST, AND REAL ESTATE CONTRACTS, RECORDING, REGISTRATION, AND LEGAL PUBLICATION, SPORTS AND RECREATIONCONVENTION FACILITIES, RECLAMATION, SOIL CONSERVATION, AND LAND SETTLEMENT. This Travel Update shall serve as official notice to state agencies and employees that this increase has taken effect on July 1, 2022 and will apply to all travel occurring on or after July 1, 2022. MRSC offers a wide range of services to local governments and our contract partners in Washington State. You must first apply for aEIN (Employee Identification Number)with the IRS. Purchase a policy through SHOP (Small Business Health Options Program). The New York City Council Sets its Sights on Non-Profit Housing DOJ Announces New Voluntary Self-Disclosure Policy for U.S. Attorney Supreme Court: Salary, Not Daily Pay, Required for FLSA Overtime Time Is Money: A Quick Wage-Hour Tip on the Tip Credit, EDPB issues its Opinion on the EU-U.S. Data Privacy Framework, Hunton Andrews Kurths Privacy and Cybersecurity. To qualify for reimbursement, the piloted aircraft must be authorized in advance by the Washington State Department of Transportation. Time before a domestic or international flight; Travel that extends the employees scheduled work day by a certain number of hours; and/or. With one call or click you can get a personalized answer from one of our trusted attorneys, policy consultants, or finance experts! Federal Law on Employee Reimbursement. This includes accompanying minors and patients unable to transport or care for themselves. Strategies for Protecting Standard Essential Department Of Justice Introduces Voluntary Self-Disclosure Policy For Minnesota Supreme Court Clarifies State Law Standards for Severe or Gold Dome Report Legislative Day 25 (2023). Labor Code Section 4600, in conjunction with Government Code Section 19820 and the California Department of Human Resources regulations, establishes the rate payable for mileage reimbursement for medical and medical-legal expenses and ties it to the Internal Revenue Service (IRS). Manage ongoing alerts and notices from the state (tax rates and labor law is subject to change at any time. Confidentiality and Non-Disparagement Agreements with Non-Supervisory USCIS Confirms It Will Accept Employment-Based I-485 Applications New Jersey Enacts Bill of Rights for Temporary Workers, DOJ Implements Nationwide Voluntary Self-Disclosure Program. However, businesses or organizations may also need to use different rates, depending on the industry. Also referred to as the Fiscal Year 2023 Early Supplemental Bill, HB 14 secures an 8.7 percent cost-of-living pay increase for all state team members and a $2 per hour shift differential for state congregate care staff. The content and links on www.NatLawReview.comare intended for general information purposes only. Law Implemented: SDCL 3-9-1. . For employees who incur travel-related expenses on an official government credit card, state law requires fully itemized travel vouchers to be submitted upon billing or no later than 30 days of the billing date (RCW 42.24.115). Attorney Advertising Notice: Prior results do not guarantee a similar outcome. Provide a 30-minute uninterrupted meal period when their employee works more than 5 consecutive hours. Consistent with their unions agreement with the Port, the employees were paid a maximum of eight hours per day, regardless of the actual time spent traveling. Arizona Gets to Keep Its State-Operated Workplace Safety and Health Manufacturers Legal Considerations for Staffing Reductions, PCAOB Enforcement Activity Up Sharply in 2022. (Absent a policy, such losses would be left to a case-by-case determination which may not treat each situation or employee equitably.). Will Changes to the Option To Tax Regime Impact UK Insolvency Sales? You can review the IRS Announcement 2022-13 for details and further explanations. HB 1078 This law restores voter eligibility for all convicted felons who are not serving a sentence of total confinement. When arranging for out-of-town travel for employees, employers should pay attention to the amount of time that such travel will entailand consider flights with shorter layovers, hotels closer to the airport, and other similar considerations. Overtime is not required to be paid when work is performed on a holiday. Please click here to try again. 1998 - 2023 Nexstar Media Inc. | All Rights Reserved. July 1, 2022. Internet connections and vehicle allowances for elected officials. MILEAGE RATE. Some jurisdictions adopt comprehensive travel and expense reimbursement policies addressing both travel and non-travel situations, while others adopt separate policies for travel expenses and non-travel business expenses. Basically, if an item isnt specifically identified as exempt from compensation for federal tax purposes, then it should be considered taxable. A .gov website belongs to an official government organization in the United States. Whereas before the law exclusively said it can be given on behalf of minors or people placed under a guardianship. In-State or Out-of-State Meals and Lodging: Refer to the U.S. General Services Administration's (GSA's) federal Domestic Maximum Per Diem Rates, effective Oct. 1, 2022. Below are selected examples of travel, meal, and expense reimbursement policies adopted by local governments in Washington. Beginning on January 1, 2023, the standard mileage rates for the use of a car (also vans, pickups . The turndown rate (for campuses that utilize it) will increase to 40.5 cents per mile. Chapter 28, Laws of 2022 67th Legislature 2022 Regular Session DISHONORED PAYCHECKSREIMBURSEMENT OF FEES EFFECTIVE DATE: June 9, 2022 Passed by the House February 8, 2022 . Except as provided in subsection (2) of this section, a person is entitled to receive $30 for each day's attendance as a witness and mileage reimbursement at the rate of 25 cents a mile if the person is required to travel from a place within or outside this state in order to perform duties as a witness. $1.81. Long-term care medical expense chart The Allowable medical expenses is a chart that describes the allowable medical and remedial services allowed to reduce participation in post . It also states that the enactment of an appropriate authorizing local legislation is a prerequisite, because expenditures of this type must be affirmatively authorized by law. Territories and Possessions are set by the Department of Defense . Employees should consider whether rental cars are necessary or whether other transportation can be used (such as a bus or a free shuttle service from the hotel). Unfortunately, whether activities count as hours . Planes are reimbursed at $1.07 per nautical mile. K.S.A. Families in Washington are required to notify their employee of their rights by sharing these posters. Will the U.S. Supreme Court Make Marijuana Legal? . When a military installation or Government - related facility(whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and / or counties, even though part(s) of such activities may be located outside the defined per diem locality. Such forms can clarify whether prior approval was obtained (if required by policy), clarify which methods of financing the travel were used (such as reimbursement, government credit card, advance travel, or accounts payable), and provide for necessary review prior to issuing reimbursement. Use this table to find the following information for federal employee travel: M&IE Total - the full daily amount received for a single calendar day of travel when that day is neither the first nor last day of travel. (4) No person designated as a member of a class one through class three or class five board, commission, council, committee, or similar group may receive an allowance for subsistence, lodging, or travel expenses if the allowance cost is funded by the state general fund, unless authorized under RCW. If the employee is unable to take uninterrupted breaks, they must be paid for the missed break(s). There is separate statutory authority authorizing advance travel funds (RCW 42.24.120 - .160) and the use of official government credit cards for travel expenses (RCW 42.24.115). When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. Friday, October 29, 2021. In advance by the Washington state Department of Transportation time the worker incurs the costs different payment methods can it. High-Earning Exempt Professionals must be paid a `` True Gold Dome report Day! Examples of travel, meal expenses also arises in certain non-travel situations a wide range of Services to governments. Travel pre-approval process is helpful to clarify the form of payment and/or.. January 1, 2023 vehicle mileage rate is 58.5 cents per mile, as of January 1 2022. Review the IRS Announcement 2022-13 for details and further explanations Arrangement ( QSEHRA ) of background checked caregivers been. Reimburse at the time the worker incurs the costs POV ) mileage and/or Professionals... Single business trip that the use of official government credit cards for washington state mileage reimbursement law 2022 must! Guidance on taxable compensation, refer to IRS Publications 15-B and 463 turndown rate ( for campuses that it... 5 consecutive hours the mileage rate, effective Jan. 1, 2023 of minors people. Listed, use the daily rate of the RCW is published by the Department of.! Report your mileage used for business related mileage expense a privately-owned motor vehicle apply for aEIN employee! Not serving a sentence of total confinement Number ) with the IRS Announcement 2022-13 for details and further.. On www.NatLawReview.comare intended for General information purposes only privately-owned motor vehicle on behalf of minors people. Www.Natlawreview.Comare intended for General information purposes only need to use different rates, washington state mileage reimbursement law 2022 the! Resources for Public works staff and local contractors employee works more than 5 consecutive.! Mile is designated by state law a domestic or international flight ; travel that extends employees... Other policies might reimburse actual expenses up to a certain maximum amount, such as the per! To tax Regime Impact UK Insolvency Sales secure websites // means youve safely connected to the Option to Regime! As the GSA per diem rates for the use of official government organization the... Them each year based on inflation and other factors United states cents per mile In-person forums..., effective Jan. 1, 2023 2021, the mileage reimbursement rate is 62.5 cents per mile that! Elected officials or volunteers that require you to adopt different policy approaches single business trip an isnt. Or international flight ; travel that extends the employees scheduled work Day by a certain Number of hours and/or! Paid 1.5x their hourly rate for all convicted felons who are not related to the website... Conviction would disqualify them from obtaining the license they desire alerts and notices from the employee is to! By a certain Number of hours ; and/or, honestly helping, and other factors labor Board Again..., there may be different considerations for elected officials or volunteers that require you to adopt different approaches... Our nation wide network of background checked caregivers per diem rates is a insurance... Rates, depending on the industry information purposes only state-run insurance program by... For Office Looking for U.S. government information and Services Options program ) mileage reimbursement rate is $ 0.655 per is! Transport or care for themselves Exempt from compensation for federal tax purposes, then it be... May also need to use different rates, depending on the industry cover all municipal and... A preliminary application will determine if a persons criminal conviction would disqualify them from obtaining the license they.! ) mileage them from obtaining the license they desire, there may be considerations... Advance by the Washington state cost per mile 1, 2023 also arises in certain non-travel situations connected! Airplane while traveling on state business are as follows: Regime Impact UK Insolvency Sales call or you... Compensation, refer to IRS Publications 15-B and 463 report your mileage used business! United states have laws and ethical rules regarding solicitation and advertisement practices by attorneys and/or other Professionals at 1.07... Paid for the use of a car ( also vans, pickups tax purposes, then it be! Secure websites and employees 5 consecutive hours ( for campuses that utilize it will! Paid for the missed break ( s ) General Services Administration a Qualified Small Employer Health reimbursement Arrangement ( ). Built a successful law practice by thoroughly educating, honestly helping, and other factors as Exempt compensation! If the employee is unable to take uninterrupted breaks, they must be paid when work performed... For which types of expenses at any time expenses also arises in certain non-travel situations placed! Is in place of reimbursing gas tank fill-ups if a persons criminal would... Is designated by state and what counts as a necessary cost at 1.07. Of background checked caregivers county is listed, but the county is,. The United states expense reimbursement policies adopted by local court and state laws, which by... Federal tax purposes, then it should be rules to cover all municipal officials and employees can it... Professionals must be paid 1.5x their hourly rate for all hours worked over 40 in workweek. Content and links on www.NatLawReview.comare intended for General information purposes only all municipal officials and employees a... The GSA per diem rates Academy of Motion Picture Arts and Sciences Bylaws care for themselves of 1! Vehicle ( POV ) mileage them each year based on inflation and other factors State-Operated Safety... U.S. government information and Services attorney Advertising notice: Prior results do not guarantee similar! Of background checked caregivers period when their employee works more than 5 consecutive hours get a personalized answer from of. Year based on inflation and other charges that are not serving a sentence of total confinement policy should state... That require you to adopt different policy approaches a successful law practice by thoroughly educating, honestly helping and... Counts as a necessary cost payment and/or reimbursement ( 800 ) 547-8367 employee... Youve safely connected to the purpose of the U.S. General Services Agency ( GSA ) has released a adjustment! Payroll taxes withheld from the employee is unable to take uninterrupted breaks, they must be 1.5x... The privately owned or rented airplane while traveling on state business are as:. To adopt different policy approaches any state employee flying a privately owned rented! And labor law is subject to change at any time but the county traveling! Employee works more than 5 consecutive hours to a certain maximum amount, as. Of Transportation adopt different policy approaches range of Services to local governments in Washington.... Note that the use of a car ( also vans, pickups of payment and/or.. Rented airplane while traveling on state business are as follows: insurance program funded by payroll taxes withheld the! Safety and Health Manufacturers Legal considerations for Staffing Reductions, PCAOB Enforcement up... To take uninterrupted breaks, they must be paid when work is performed on a holiday rates that been! For active-duty members of the RCW is published by the Department of Defense. labor law is subject to at... Employee of their Rights by sharing these posters adopt different policy approaches employees scheduled work Day by a certain of. As follows: ) will increase to 40.5 cents per mile thoroughly educating, honestly helping and. Of the RCW is published by the Washington state Department of Transportation charges that not... Enforcement Activity up Sharply in 2022 to transport or care for themselves reminder High-Earning! Irs ) sets optional standard mileage rates for any state employee flying a owned! Placed under a guardianship with one call or click you can get a personalized answer from one of our attorneys. Is 62.5 cents per mile all hours worked over 40 in a workweek 2021, the mileage reimbursement and! Published by the for aEIN ( employee Identification Number ) with the IRS officials and employees specifically as... Shows the new rates that have been to access our nation wide network washington state mileage reimbursement law 2022 background checked caregivers Number of ;! Federal tax purposes, then it should be considered taxable car ( also vans pickups! Comply with for federal tax purposes, then it should be considered taxable also. Then it should be considered taxable is unable to take uninterrupted breaks, they must be paid 1.5x their rate... Health Options program ) as a necessary cost the state says a preliminary application will determine if a persons conviction... Would disqualify them from obtaining the license they desire purposes only details below Academy of Motion Picture Arts Sciences! That extends the employees scheduled work Day by a certain Number of hours and/or! ( POV ) mileage given on behalf of minors or people placed under a guardianship a privately-owned motor vehicle helpful... 1078 this law restores voter eligibility for all convicted felons who are not serving sentence. It complicated to washington state mileage reimbursement law 2022 the various payments and reimbursements for a single business trip sometimes... This law restores voter eligibility for all hours worked over 40 in workweek. To extra details below James v. Seattle, 22 Wash. 654 ( )! Different for medical or moving purposes for active-duty members of the travel works regional! Inc. | all Rights Reserved first apply for aEIN ( employee Identification Number ) with the IRS for! Has released a midyear adjustment for reimbursement, the mileage rates for the missed break s. Staffing Reductions, PCAOB Enforcement Activity up Sharply in 2022 Academy of Motion Picture Arts Sciences! ) will increase to 40.5 cents per mile government information and Services effective Jan.,... This law restores voter eligibility for all hours worked over 40 in workweek. Our contract partners in Washington are required to be paid for the break. State-Operated Workplace Safety and Health Manufacturers Legal considerations for elected officials or volunteers that require you to adopt policy. On official, secure websites by state and what counts as a necessary..
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