Tuesday,  Feb. 25, 2014 • Vol. 16--No. 224 • 5 of 35

Rep. Brock Greenfield's Column

• Last week, I pitched HB 1221 in committee, and Representative Rozum carried it on the floor.  In 2012, the Department of Revenue issued a new interpretation that American Legion and VFW baseball coaches owed sales tax on their income.  Last year, Representative Rozum attempted to pass a bill to clarify that we do not levy a tax on such income.  The Department of Revenue told the representative that if she could refine the bill to narrow its scope, they would stand down.  After working with them to craft such an amendment, the Department went back on its work and said it was still too broad and it may have untold reaches.  This year, the bill I crafted said explicitly that baseball coaches who are employed by 501(c)(19) organizations, which are veterans' organizations, did not have to pay said income tax.  The bill was extremely specific and could not be construed to extend to piano teachers, dance studios, karate dojos or any of the other red herrings used by the department last year.  It passed committee 14-1 and sailed off the floor, 57-11.
• Also, in committee, I pitched HB 1208.  Many of you will recall the discussion last year regarding property rights vis a vis sportsmen access to waters that flood private lands.  Without rehashing that issue, suffice it to say that I have had any number of conversations over the past year with people on either side of the matter.  One point on which there was common ground on both sides was that it may be appropriate to establish a "buffer zone" on waters that flood PRIVATE lands.  For the record, the issue has never had anything to do with public lakes.  I brought forth a bill, and, subsequently, an amendment to the bill that emerged from committee, 14-0.  The amended bill states that a person could not operate a motorized vehicle or a combustion engine on such waters within 660 feet of a occupied dwelling, a church, a schoolhouse, or confined livestock.  This is consistent with the buffer zone language concerning discharging a firearm.  Again, my bill speaks only to private land that has been inundated by (nonmeandered) waters.  It was viewed as a common sense step to providing some clarity on the issue.  Nobody spoke against the bill as amended.  It will be up for floor discussion this week.
• HB 1150 was brought in response to a hotly debated topic in the Sioux Falls School District last fall.  Very simply, the bill would require schools to recite the Pledge of Allegiance to the Flag at the beginning of each school day.  The matter is so fundamental that it speaks for itself.  However, it should be noted for the non-patriotic, anti-American faction out there, nobody will force any student to participate.  The bill says that students who do not participate in the salute mush maintain respectful silence during the pledge.  I'm chalking this one up as a victory for the oft-silent majority.  The bill passed 70-0.
• Update:  On Monday morning, the Senate Taxation Committee killed HB 1221,

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