Multiple Agency Fiscal Note — 2482 HB, Semiconductor tax incentives (Revenue, JLARC)
Summary
Multiple Agency Fiscal Note Summary for 2482 HB, Semiconductor tax incentives, with estimates for the Department of Revenue and the Joint Legislative Audit and Review Committee. The Department of Revenue narrative says HB 2482 reinstates several expired tax preferences benefiting manufacturers of semiconductor materials and semiconductor microchips, contingent on the siting and commercial operation of a significant semiconductor microchip fabrication facility in Washington, with a new expiration date of January 1, 2034. It says the bill also extends the expiration date of three existing preferences for manufacturers or processors for hire of semiconductor materials. The performance statement refers to at least one project in the semiconductor cluster in Clark County generating at least 2,500 high-wage jobs.
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“Multiple Agency Fiscal Note — 2482 HB, Semiconductor tax incentives (Revenue, JLARC).”
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Multiple Agency Fiscal Note Summary
Bill Number: 2482 HB Title: Semiconductor tax incentives
Estimated Cash Receipts
Agency Name 2023-25 2025-27 2027-29
GF-State NGF-Outlook Total GF-State NGF-Outlook Total GF-State NGF-Outlook Total
Department of 0 0 0 0 0 0 (626,000) (626,000) (626,000)
Revenue
Total $ 0 0 0 0 0 0 (626,000) (626,000) (626,000)
Agency Name 2023-25 2025-27 2027-29
GF- State Total GF- State Total GF- State Total
Local Gov. Courts
Loc School dist-SPI
Local Gov. Other (1,980)
Local Gov. Total (1,980)
Estimated Operating Expenditures
Agency Name 2023-25 2025-27 2027-29
FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total FTEs GF-State NGF-Outlook Total
Joint Legislative .0 0 0 9,600 .0 0 0 9,600 .0 0 0 9,600
Audit and Review
Committee
Department of .1 35,600 35,600 35,600 .1 27,000 27,000 27,000 .1 27,000 27,000 27,000
Revenue
Total $ 0.1 35,600 35,600 45,200 0.1 27,000 27,000 36,600 0.1 27,000 27,000 36,600
Estimated Capital Budget Expenditures
Agency Name 2023-25 2025-27 2027-29
FTEs Bonds Total FTEs Bonds Total FTEs Bonds Total
Joint Legislative Audit .0 0 0 .0 0 0 .0 0 0
and Review Committee
Department of Revenue .0 0 0 .0 0 0 .0 0 0
Total $ 0.0 0 0 0.0 0 0 0.0 0 0
Estimated Capital Budget Breakout
NONE
FNPID 70316
:
FNS029 Multi Agency rollup
Prepared by: Amy Hatfield, OFM Phone: Date Published:
(360) 280-7584 Final 2/ 2/2024
FNPID 70316
:
FNS029 Multi Agency rollup
Individual State Agency Fiscal Note
Bill Number: 2482 HB Title: Semiconductor tax incentives Agency: 014-Joint Legislative Audit
and Review Committee
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
NONE
Estimated Operating Expenditures from:
FY 2024 FY 2025 2023-25 2025-27 2027-29
Account
Performance Audits of Government 2,400 7,200 9,600 9,600 9,600
Account-State 553-1
Total $ 2,400 7,200 9,600 9,600 9,600
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
form Parts I-V.
X If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Kristina King Phone: 360-786-7190 Date: 01/29/2024
Agency Preparation: Pete van Moorsel Phone: 360-786-5185 Date: 02/01/2024
Agency Approval: Eric Thomas Phone: 360 786-5182 Date: 02/01/2024
OFM Review: Gaius Horton Phone: (360) 819-3112 Date: 02/02/2024
Form FN (Rev 1/00) 193,113.00 Request # 48-1
FNS063 Individual State Agency Fiscal Note 1 Bill # 2482 HB
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
HB 2482 reinstates several expired tax preferences benefiting manufacturers of semiconductor materials and
semiconductor microchips, contingent on the siting and commercial operation of a significant semiconductor microchip
fabrication facility in Washington. The new expiration date of the preferences is January 1, 2034, unless a contract for the
construction of a significant semiconductor fabrication facility is signed by that date.
The bill also extends the expiration date of three existing preferences for manufacturers or processors for hire of
semiconductor materials. The new expiration date of the preferences is January 1, 2034.
Tax preference performance statement details:
Two tax preference performance statements apply to three preferences extended by the bill.
For the preferential B&O tax rate for manufacturers or processors for hire of semiconductor materials, the Legislature
categorizes the preference as one intended to induce certain designated behavior by taxpayers, improve industry
competitiveness, and create or retain jobs, per RCW 82.32.808(2) (a)-(c).
The Legislature's public policy objective is to maintain and expand business and to maintain and grow jobs in the
semiconductor cluster.
The Legislature intends to extend the expiration date of the tax preference if a review finds that:
a) Since October 19, 2017, at least one project in the semiconductor cluster has located in Clark County, and that this
project generates at least 2,500 high-wage jobs, all of which pay $20 per hour or more and at least 80% of which pay $35
per hour or more, and
b) The number of jobs in the semiconductor cluster in Washington has increased since October 19, 2017.
For the sales and use tax exemption for gases and chemicals used by a manufacturer or processor for hire of
semiconductor materials, the Legislature categorizes the preferences as ones intended to induce certain designated behavior
by taxpayers, improve industry competitiveness, and create or retain jobs, per RCW 82.32.808(2) (a)-(c).
The Legislature's public policy objective is to encourage significant construction projects; retain, expand, and attract
semiconductor business; and encourage and expand family-wage jobs.
The Legislature intends to extend the expiration date of the tax preferences if a review finds:
a) The number of construction projects in the industry has increased.
b) The number of people employed by the solar silicon, silicon manufacturing, and semiconductor fabrication industry in
Washington is the same or more than in 2015, and
c) That at least 60% of employees earn $60,000 per year.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate, the
detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived. Explanation
of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
Semiconductor tax incentives 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 193,113.00 Request # 48-1
FNS063 Individual State Agency Fiscal Note 2 Bill # 2482 HB
JLARC staff will work with the Department of Revenue immediately after passage of the bill to ensure project contacts are
established and all necessary data for JLARC staff’s future evaluation needs are identified and collected.
Given the January 1, 2034, expiration date, JLARC will review these tax preferences in 2031. The number of preferences
comprising the review depends on whether the preferences take effect due to the siting and location of a significant
semiconductor microchip facility in Washington.
The expenditure detail reflects work conducted to prepare for the future review of the preferences. Costs associated with
the review are not included in this fiscal note.
This tax preference review may require additional resources. The audit will be conducted and presented to JLARC
consistent with the processes used for other tax preference reviews. Based on all tax preference legislation that is passed,
JLARC may subsequently determine that it can absorb the costs for this proposed bill in its base budget, if the workload of
other enacted tax preference legislation does not exceed current staffing. JLARC will assess all of the tax preference
reviews mandated in the 2024 legislative session.
This audit will require an estimated 1 audit month.
JLARC Audit Months: JLARC calculates its staff resources in "Audit Months" to estimate the time and effort to undertake
and complete its studies. An "Audit Month" reflects a JLARC analyst’s time for a month, together with related
administrative, support, and goods/services costs. JLARC’s anticipated 2023-25 costs are calculated at approximately
$23,900 per audit month.
Part III: Expenditure Detail
III. A - Operating Budget Expenditures
Account Account Title Type FY 2024 FY 2025 2023-25 2025-27 2027-29
553-1 Performance Audits State 2,400 7,200 9,600 9,600 9,600
of Government
Account
Total $ 2,400 7,200 9,600 9,600 9,600
III. B - Expenditures by Object Or Purpose
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years
A-Salaries and Wages 1,600 4,700 6,300 6,200 6,200
B-Employee Benefits 500 1,500 2,000 2,000 2,000
C-Professional Service Contracts
E-Goods and Other Services 300 900 1,200 1,200 1,200
G-Travel 100 100 200 200
J-Capital Outlays
M-Inter Agency/Fund Transfers
N-Grants, Benefits & Client Services
P-Debt Service
S-Interagency Reimbursements
T-Intra-Agency Reimbursements
9-
Total $ 2,400 7,200 9,600 9,600 9,600
Semiconductor tax incentives 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 193,113.00 Request # 48-1
FNS063 Individual State Agency Fiscal Note 3 Bill # 2482 HB
III. C - Operating FTE Detail: List FTEs by classification and corresponding annual compensation. Totals need to agree with total FTEs in
Part I and Part IIIA
Job Classification Salary FY 2024 FY 2025 2023-25 2025-27 2027-29
Research Analyst 131,064
Support staff 110,856
Total FTEs 0.0
III. C - Operating FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I
and Part IIIA.
NONE
III. D - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
IV. D - Capital FTE Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part IVB.
NONE
Part V: New Rule Making Required
Provisions of the bill that require the agency to adopt new administrative rules or repeal/revise existing rules.
Semiconductor tax incentives 014-Joint Legislative Audit and Review Committee
Form FN (Rev 1/00) 193,113.00 Request # 48-1
FNS063 Individual State Agency Fiscal Note 4 Bill # 2482 HB
Department of Revenue Fiscal Note
Bill Number: 2482 HB Title: Semiconductor tax incentives Agency: 140-Department of Revenue
Part I: Estimates
No Fiscal Impact
Estimated Cash Receipts to:
Account FY 2024 FY 2025 2023-25 2025-27 2027-29
GF-STATE-State (7,000)
01 - Taxes 01 - Retail Sales Tax
GF-STATE-State (619,000)
01 - Taxes 05 - Bus and Occup Tax
Total $ (626,000)
Estimated Expenditures from:
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 0.1 0.1 0.1 0.1 0.1
Account
GF-STATE-State 001-1 20,900 14,700 35,600 27,000 27,000
Total $ 20,900 14,700 35,600 27,000 27,000
Estimated Capital Budget Impact:
NONE
The cash receipts and expenditure estimates on this page represent the most likely fiscal impact. Factors impacting the precision of these estimates,
and alternate ranges (if appropriate), are explained in Part II.
Check applicable boxes and follow corresponding instructions:
If fiscal impact is greater than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete entire fiscal note
X
form Parts I-V.
If fiscal impact is less than $50,000 per fiscal year in the current biennium or in subsequent biennia, complete this page only (Part I).
X Capital budget impact, complete Part IV.
Requires new rule making, complete Part V.
Legislative Contact: Kristina King Phone:
360-786-7190 Date: 01/29/2024
Agency Preparation: Anna Yamada Phone:
360-534-1519 Date: 01/30/2024
Agency Approval: Marianne McIntosh Phone:
360-534-1505 Date: 01/30/2024
OFM Review: Amy Hatfield Phone:
(360) 280-7584 Date: 01/30/2024
Request # 2482-1-1
Form FN (Rev 1/00) 192,829.00 1 Bill # 2482 HB
FNS062 Department of Revenue Fiscal Note
Part II: Narrative Explanation
II. A - Brief Description Of What The Measure Does That Has Fiscal Impact
Significant provisions of the bill and any related workload or policy assumptions that have revenue or expenditure impact on the responding agency by
section number.
CURRENT LAW
Semiconductor material manufacturers receive a preferential business and occupation (B&O) tax rate of 0.275% on the
manufacturing or processing for hire of semiconductor materials.
Sales and use taxes are exempt to manufacturers and processors for hire on purchases of gases and chemicals used to
produce semiconductor materials. Manufacturers of silicon solar wafers, silicon solar cells, thin film solar devices, solar
grade silicon, or compound semiconductor solar wafers also qualify for this exemption.
Any person claiming the preferential rate or sales and use tax exemption must reimburse the Department of Revenue
(department) 50% of the amount of the preference or exemption if the number of persons employed by the person claiming
the tax preference is less than 90% of the employment average for the previous three years.
“Semiconductor materials” mean silicon crystals, silicon ingots, raw polished semiconductor wafers, and compound
semiconductor wafers.
The preferential tax rate and sales and use tax exemption expires on December 1, 2028.
PROPOSAL
This bill extends the expiration date for the preferential tax rate and sales and use tax exemption from December 1, 2028, to
January 1, 2034.
The bill reinstates the contingency to construct a new semiconductor microchip fabrication with an investment of at least $1
billion in buildings and equipment. The contingency expired on January 1, 2024. The new expiration date for constructing the
facility is January 1, 2034.
With the reinstated contingency, the bill reenacts the incentives connected to the previous contingency. The following
incentives are contingent on the qualifying facility built by January 1, 2034:
- B&O tax exemption for semiconductor microchip manufacturing.
- Preferential B&O tax rate of 0.275% for businesses manufacturing semiconductor materials, including microchips.
- B&O tax credit based on new jobs created in new buildings that manufacture semiconductive materials.
- Sales and use tax exemption for constructing new facilities for manufacturing semiconductor materials.
- Sales and use taxes exemption for purchases of gases and chemicals used in the semiconductor manufacturing process.
- Property tax exemption on machinery and equipment exempt from sales and use taxes used in manufacturing
semiconductor materials.
EFFECTIVE DATE
This bill contains an emergency clause and takes effect immediately upon the governor’s approval.
II. B - Cash receipts Impact
Cash receipts impact of the legislation on the responding agency with the cash receipts provisions identified by section number and when appropriate,
the detail of the revenue sources. Description of the factual basis of the assumptions and the method by which the cash receipts impact is derived.
Explanation of how workload assumptions translate into estimates. Distinguished between one time and ongoing functions.
ASSUMPTIONS
- The department is unaware of plans for a qualifying facility built before July 1, 2029. Because of this, the incentives based
on the new contingency will not become effective during the fiscal note period.
Request # 2482-1-1
Form FN (Rev 1/00) 192,829.00 2 Bill # 2482 HB
FNS062 Department of Revenue Fiscal Note
- Annual growth in semiconductor manufacturing activities mirrors the average percent change reflected in the past four
years of manufacturing activities.
- Annual growth of the sales and use taxes exemption amount for purchasing gases and chemicals for manufacturing
activities mirrors the consumer price index (CPI) growth reflected in the S&P Global Market Intelligence November 2023
forecast.
- The department receives the taxes from monthly taxpayers the month after the business collects the sales tax from the
consumer. Most local tax distributions occur the month after the department receives sales and use taxes that businesses
collect. This leads to a one-month delay in revenues for the state and a two-month delay in revenues for local jurisdictions.
- This legislation takes effect on March 26, 2024, and extends the expiration date of the current incentives from December
1, 2028, to January 1, 2034. The extension impacts six months of collections in fiscal year 2029.
DATA SOURCES
- Department of Revenue, Annual Tax Performance Report data
- S&P Global Market Intelligence, November 2023 forecast
REVENUE ESTIMATES
This bill decreases state revenues by an estimated $626,000 in the 2027-29 Biennium.
TOTAL REVENUE IMPACT:
State Government (cash basis, $000):
FY 2024 - $ 0
FY 2025 - $ 0
FY 2026 - $ 0
FY 2027 - $ 0
FY 2028 - $ 0
FY 2029 - ($ 626)
Local Government (cash basis, $000):
FY 2024 - $0
FY 2025 - $0
FY 2026 - $0
FY 2027 - $0
FY 2028 - $0
FY 2029 - ($ 2)
II. C - Expenditures
Agency expenditures necessary to implement this legislation (or savings resulting from this legislation), with the provisions of the legislation that result in
the expenditures (or savings) identified by section number. Description of the factual basis of the assumptions and the method by which the expenditure
impact is derived. Explanation of how workload assumptions translate into cost estimates. Distinguished between one time and ongoing functions.
FIRST YEAR COSTS:
The department will incur total costs of $20,900 in fiscal year 2024. These costs include:
Labor Costs – Time and effort equate to 0.07 FTE.
- Update a Special Notice to inform businesses of the extension.
- Update information on the department’s website.
Object Costs - $13,500.
- Contract computer system programming to extend expiration dates.
Request # 2482-1-1
Form FN (Rev 1/00) 192,829.00 3 Bill # 2482 HB
FNS062 Department of Revenue Fiscal Note
SECOND YEAR COSTS:
The department will incur total costs of $14,700 in fiscal year 2025. These costs include:
Labor Costs – Time and effort equate to 0.1 FTE.
- Develop and maintain annual tax incentive report questions.
- Review annual tax incentive report submissions and compile statistics and reports.
Object Costs - $700.
- Software, training, and travel.
ONGOING COSTS:
Ongoing costs for the 2025-27 biennium equal $27,000 and include similar activities described in the second-year costs. Time
and effort equate to 0.1 FTE.
Part III: Expenditure Detail
III. A - Expenditures by Object Or Purpose
FY 2024 FY 2025 2023-25 2025-27 2027-29
FTE Staff Years 0.1 0.1 0.1 0.1 0.1
A-Salaries and Wages 4,800 8,800 13,600 17,600 17,600
B-Employee Benefits 1,600 2,900 4,500 5,800 5,800
C-Professional Service Contracts 13,500 13,500
E-Goods and Other Services 600 2,100 2,700 2,600 2,600
G-Travel 200 200 400 400
J-Capital Outlays 400 700 1,100 600 600
Total $ $20,900 $14,700 $35,600 $27,000 $27,000
III. B - Detail: FTEs listed by classification and corresponding annual compensation. Totals agree with total FTEs in Part I and Part IIIA.
Job Classification Salary FY 2024 FY 2025 2023-25 2025-27 2027-29
TAX POLICY SP 2 78,120 0.0 0.0
TAX POLICY SP 3 88,416 0.0 0.1 0.1 0.1 0.1
WMS BAND 2 98,456 0.0 0.0
Total FTEs 0.1 0.1 0.1 0.1 0.1
III. C - Expenditures By Program (optional)
NONE
Part IV: Capital Budget Impact
IV. A - Capital Budget Expenditures
NONE
IV. B - Expenditures by Object Or Purpose
NONE
IV. C - Capital Budget Breakout
Acquisition and construction costs not reflected elsewhere on the fiscal note and description of potential financing methods.
NONE
Request # 2482-1-1
Form FN (Rev 1/00) 192,829.00 4 Bill # 2482 HB
FNS062 Department of Revenue Fiscal Note
None.
Part V: New Rule Making Required
Request # 2482-1-1
Form FN (Rev 1/00) 192,829.00 5 Bill # 2482 HB
FNS062 Department of Revenue Fiscal Note
LOCAL GOVERNMENT FISCAL NOTE Revised
Department of Commerce
Bill Number: 2482 HB Title: Semiconductor tax incentives
Part I: Jurisdiction-Location, type or status of political subdivision defines range of fiscal impacts.
Legislation Impacts:
X Cities: decrease in sales tax revenue
X Counties: decrease in sales tax revenue
X Special Districts: decrease in sales tax revenue
Specific jurisdictions only:
Variance occurs due to:
Part II: Estimates
No fiscal impacts.
Expenditures represent one-time costs:
Legislation provides local option:
Key variables cannot be estimated with certainty at this time:
Estimated revenue impacts to:
Jurisdiction FY 2024 FY 2025 2023-25 2025-27 2027-29
City (584)
County (745)
Special District (651)
TOTAL $ (1,980)
GRAND TOTAL $ (1,980)
Estimated expenditure impacts to:
None
Part III: Preparation and Approval
Fiscal Note Analyst: Tammi Alexander Phone: 360-725-5038 Date: 01/30/2024
Leg. Committee Contact: Kristina King Phone: 360-786-7190 Date: 01/29/2024
Agency Approval: Allan Johnson Phone: 360-725-5033 Date: 01/30/2024
OFM Review: Amy Hatfield Phone: (360) 280-7584 Date: 01/30/2024
Page 1 of 3 Bill Number: 2482 HB
FNS060 Local Government Fiscal Note
Part IV: Analysis
A. SUMMARY OF BILL
Description of the bill with an emphasis on how it impacts local government.
This bill extends the expiration date for the preferential tax rate and sales and use tax exemption from December 1, 2028,
to January 1, 2034 on the manufacturing or processing for hire of semiconductor materials.
It also reinstates the contingency to construct a new semiconductor microchip fabrication with an investment of at least $1
billion in buildings and equipment. The contingency expired on January 1, 2024. The new expiration date for constructing
the facility is January 1, 2034.
B. SUMMARY OF EXPENDITURE IMPACTS
Expenditure impacts of the legislation on local governments with the expenditure provisions identified by section number and when
appropriate, the detail of expenditures. Delineated between city, county and special district impacts.
This bill would not impact local government expenditures because no action is required.
C. SUMMARY OF REVENUE IMPACTS
Revenue impacts of the legislation on local governments, with the revenue provisions identified by section number, and when
appropriate, the detail of revenue sources. Delineated between city, county and special district impacts.
This bill would decrease sales and use tax revenue for local governments in the future.
According to the Department of Revenue (DOR) the extension provided by this bill decreases local revenues by an
estimated $2,000 in the 2027-29 Biennium. DOR is unaware of plans for a qualifying facility built before July 1, 2029.
Because of this, the incentives based on the new contingency will not become effective during the fiscal note period,
therefore the impacts are beyond the scope of this fiscal note.
Counties:
FY 2024 $0
FY 2025 $0
FY 2026 $0
FY 2027 $0
FY 2028 $0
FY 2029 -$745
Cities:
FY 2024 $0
FY 2025 $0
FY 2026 $0
FY 2027 $0
FY 2028 $0
FY 2029 -$584
Special Districts:
FY 2024 $0
FY 2025 $0
FY 2026 $0
FY 2027 $0
FY 2028 $0
FY 2029 -$651
METHODOLOGY:
Page 2 of 3 Bill Number: 2482 HB
FNS060 Local Government Fiscal Note
The distributions in this note for cities, counties, and special districts are based on DOR data for local sales and use tax
distributions from Calendar Year 2022. Mitigation payments and distributions to hospital benefit zones are not factored into
this distribution. The result is a distribution of 37.62 percent to counties, 29.52 percent to cities, and 32.86 percent to
special districts. The one percent DOR administrative fee has also been deducted.
SOURCES:
Department of Revenue fiscal note, SB 6137 (2024)
Department of Revenue Local Tax Distributions (2022)
Local Government Fiscal Note program, Local Sales Tax model (2024)
Local Government Fiscal Note Program “Sales and Use Tax Distribution Model” (2024)
Page 3 of 3 Bill Number: 2482 HB
FNS060 Local Government Fiscal Note
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