on utilities will be frozen until the ad valorem tax on other businesses rise to the current utility rate). This proposal is revenue neutral. It will eliminate Utility License Tax and increases Gross Receipts Tax.

           Employee, teacher health insurance
     Employees of public schools and state agencies will pay more for health insurance. Premiums will gradually rise to the average paid by public employees in the Southeastern states.

                     Retiree health insurance
     It will reduce state health insurance contributions for public employees who retire with less than 25 years' service.

                         Teacher incentives
     Teachers of math and science or those willing to move to schools that have a difficult time attracting teachers will be paid more. College scholarships are to be provided to students able and willing to fill those needs upon graduation.

                           Teacher tenure
     The job protection of tenure for teachers and support workers will be streamlined to require people appealing their firings to use arbitration as a final step rather than the courts. The state education department would be responsible for paying legal costs to remove fired teachers (currently the local board must pay).

                Performance-based contracts
     There will be a switching from tenure to performance-based contracts for new school administrators, supervisors, and financial personnel.

                    Testing superintendents
     It will require the state school superintendent to educate and test local school superintendents on fiscal management.

                      Custodians of funds
     The way local school systems appoint and remove custodians of funds will be changed to "ensure competency."

                         More school days
    Gradually there will be an increase in the number of days students attend public schools. It will go from 175 to 180 days per school year.

               Superintendents' flexibility
     Local superintendents will be given more flexibility in deciding how to spend state education dollars.

                     Teaching teachers
     Programs designed to teach teachers how to instruct their students better in reading, math, and science will be fully funded.

                   College scholarships
     A college scholarship program for Alabama high school graduates will be started. It will be based on academic standing – B students with an ACT score of 20. To qualify for two-year college, vocational or technical school, students must have a minimum 2.5 grade point average. All students are eligible to qualify.

          Alabama Excellence Initiative Fund
     All money raised by the governor's package will be placed in a separate Alabama Excellence Initiative Fund that the governor and lawmakers could spend wherever they thought "unearmarked" needs were greatest. This should allow citizens to more accurately track these funds.

                      Pass-through pork
     The plan will ban pass-through pork. Lawmakers have traditionally reserved state money for their favored projects without the spending showing up in state budgets.

                  Rainy Day, General Fund
     A Rainy Day Fund of $72 million for the General Fund will be created. The fund could be tapped to prevent across-the-board spending cuts caused by lower-than-expected tax collections. The money would be taken from the $2.2 billion Alabama Trust Fund created from royalties paid by companies that pump natural gas from the Gulf of Mexico. Any money withdrawn, plus interest, would automatically be repaid to the Rainy Day Fund from the General Fund over five years.

                 Rainy Day, Education Fund
     Rules will be changed for the $248 million Rainy Day Fund for education to require that any money withdrawn, plus interest, would be repaid to the Rainy Day Fund from the Education Trust Fund over five years.

                  Same per-pupil spending
     It will be guaranteed that Alabama will spend as much per student next year for teachers and support workers as it did this year. This will be true regardless of whether or not taxes are raised. This bill traveled separately from the linked package and has been signed into law.

The entire tax and accountability package is combined in a single amendment that will be voted on by the citizens of the state in a referendum on September 9.