SB 5939 — Promoting a sustainable, local renewable energy industry through modifying renewable energy system tax incentives and providing guidance for renewable energy system component recycling.

S-3028.1SUBSTITUTES-2811.1SENATE SENATE BILL 5939State of Washington65th Legislature2017 3rd1st Special SessionBy Senate Ways & Means (originally sponsored by Senators Ericksen and Palumbo)READPalumboRead FIRSTfirst TIMEtime 06/30/17.AN05/19/17. ACT Relating to promoting a sustainable, local renewable energy industry through modifying renewable energy system tax incentives and providing guidance for renewable energy system component recycling;

Referred to Committee on Energy, Environment & Telecommunications.AN ACT Relating to promoting a sustainable, local renewable energy industry through modifying renewable energy system tax incentives and providing guidance for renewable energy system component recycling;

adding new sections to chapter 80.28 RCW;

The legislature intends to provide an incentive sufficient to promote installation of systems through 2021, at which point the legislature expects that the state's renewable energy industry will be capable of sustained growth and vitality without the cost recovery incentive.incentive.NEW SECTION.  Sec. 2.  A new section is added to chapter 82.16 RCW to read as follows:(1) This section is the tax preference performance statement for the tax preference and incentives created under RCW 82.16.130 and section 6 of this act.

The legislature intends for the program to balance the deployment of community solar and shared commercial solar projects in order to support participation in renewable energy generation, and that deployment of community solar projects is balanced among eligible utilities, nonprofits, and local housing authorities, as doing so will support maximum deployment of renewable energy generation throughout the state.NEW SECTION.  Sec. 2.  A new section is added to chapter 82.16 RCW to read as follows:(1) This section is the tax preference performance statement for the tax preference and incentives created under RCW 82.16.130 and section 6 of this act.

The purpose of the incentive is to reduce the costs associated with installing and operating solar energy systems by persons or entities receiving the incentive.(5) As part of its 2021 tax preference reviews,reviews conducted under chapter 43.136 RCW, the joint legislative audit and review committee must review the tax preferences and incentives in section 6 of this act and RCW 82.16.130.

Failure to comply may result in the loss of a tax credit award or incentive payment in the following year.Sec. 3.  RCW 82.16.120 and 2011 c 179 s 3 are each amended to read as follows:(1)(a) Any individual, business, local governmental entity, not in the light and power business or in the gas distribution business, or a participant in a community solar project may apply to the light and power business serving the situs of the system, each fiscal year beginning on July 1, 2005, and ending June 30, 2017, for an investment cost recovery incentive for each kilowatt-hour from a customer-generated electricity renewable energy system.(b) In the case of a community solar project as defined in RCW 82.16.110(2)(a)(i), the administrator must apply for the investment cost recovery incentive on behalf of each of the other owners.(c) In the case of a community solar project as defined in RCW 82.16.110(2)(a)(iii), the company owning the community solar project must apply for the investment cost recovery incentive on behalf of each member of the company.(2)(a) Before submitting for the first time the application for the incentive allowed under subsection (4) of this section, the applicant must submit to the department of revenue and to the climate and rural energy development center at the Washington State University, established under RCW 28B.30.642, a certification in a form and manner prescribed by the department that includes, but is not limited to, the ((following)) information((:)) described in (c) of this subsection.(b) TheNo departmentperson may notsubmit accepta certificationscertification submitted to the department under (a) of this subsection after SeptemberJune 30, 2017.(c) The certification must include:(i) The name and address of the applicant and location of the renewable energy system.(A) If the applicant is an administrator of a community solar project as defined in RCW 82.16.110(2)(a)(i), the certification must also include the name and address of each of the owners of the community solar project.(B) If the applicant is a company that owns a community solar project as defined in RCW 82.16.110(2)(a)(iii), the certification must also include the name and address of each member of the company;(ii) The applicant's tax registration number;(iii) That the electricity produced by the applicant meets the definition of "customer-generated electricity" and that the renewable energy system produces electricity with:(A) Any solar inverters and solar modules manufactured in Washington state;(B) A wind generator powered by blades manufactured in Washington state;(C) A solar inverter manufactured in Washington state;(D) A solar module manufactured in Washington state;(E) A stirling converter manufactured in Washington state;

The company itself is not eligible for incentives under this section.(e) In the case of a utility-owned community solar project, each ratepayer that contributes to the project is eligible for an incentive in proportion to the contribution, up to five thousand dollars per year.(6) ((If requests for the investment cost recovery incentive exceed the amount of funds available for credit to the participating light and power business, the incentive payments must be reduced proportionately.(7))) The climate and rural energy development center at Washington State University energy program may establish guidelines and standards for technologies that are identified as Washington manufactured and therefore most beneficial to the state's environment.(((8))) (7) The environmental attributes of the renewable energy system belong to the applicant, and do not transfer to the state or the light and power business upon receipt of the investment cost recovery incentive.(((9))) (8) No incentive may be paid under this section for kilowatt-hours generated before July 1, 2005, or after June 30, ((2020)) 2017, except as provided in subsections (10) through (12) of this section.(9) Beginning OctoberJuly 1, 2017, program management, technical review, and tracking responsibilities of the department under this section are transferred to the Washington State University extension energy program.

At the earliest date practicable and no later than SeptemberJune 30, 2017, the department must transfer all records necessary for the administration of the remaining incentive payments due under this section to the Washington State University extension energy program.(10) Participants in the renewable energy investment cost recovery program under this section willshall continue to receive payments for electricity produced through June 30, 2020, at the same rates their utility paid to participants for electricity produced between July 1, 2015, and June 30, 2016.(11) In order to continue to receive the incentive payment allowed under subsection (4) of this section, a person or community solar project administrator who has, by SeptemberJune 30, 2017, submitted a complete certification to the department under subsection (2) of this section must apply to the Washington State University extension energy program by April 30, 2018, for a certification authorizing the utility serving the situs of the renewable energy system to annually remit the incentive payment allowed under subsection (4) of this section for each kilowatt-hour generated by the renewable energy system through June 30, 2020.(12)(a) The Washington State University extension energy program must establish an application process and form by which to collect the system operation data described in section 6(7)(a)(iii)6(7)(c) of this act from each person or community solar project administrator applying for a certification under subsection (11) of this section.

The credit taken under this section for the fiscal year may not exceed one((one-half)) andtwo one-half percent of the businesses' taxable power sales generated in calendar year 2014 and due under RCW 82.16.020(1)(b) or ((one)) two hundred fifty thousand dollars, whichever is greater.

Credits may not be claimed after June 30, 2021.(7) The right to earn tax credits for incentive payments made under section 6 of this act expires June 30, ((2020)) 2029.2028.

Credits may not be claimed after June 30, ((2021)) 2030.NEW2029.NEW SECTION.  Sec. 5.  A new section is added to chapter 82.16 RCW to read as follows:The definitions in this section apply throughout this section and sections 6 through 8 of this act unless the context clearly requires otherwise.(1) "Administrator" means the utility, nonprofit, or other local housing authority that organizes and administers a community solar project as provided in sections 6 and 7 of this act.(2) "Certification" means the authorization issued by the Washington State University extension energy program establishing a person's eligibility to receive annual incentive payments from the person's utility for the program term.(3) "Commercial-scale system" means a renewable energy system or systems other than a community solar project or a shared commercial solar project with a combined nameplate capacity greater than twelve kilowatts that meets the applicable system eligibility requirements established in section 6 of this act.(4) "Community solar project" means a solar energy system that has a direct current nameplate generating capacity that is no larger than one thousand kilowatts and meets the applicable eligibility requirements established in sections 6 and 7 of this act.(5) "Consumer-owned utility" has the same meaning as in RCW 19.280.020.(6) "Customer-owner" means the owner of a residential-scale or commercial-scale renewable energy system, where such owner is not a utility and such owner is a customer of the utility and either owns the premises where the renewable energy system is installed or occupies the premises.(7) "Electric utility" or "utility" means a consumer-owned utility or investor-owned utility as those terms are defined in RCW 19.280.020.(8) "Governing body" has the same meaning as provided in RCW 19.280.020.(9) "Person" means any individual, firm, partnership, corporation, company, association, agency, or any other legal entity.(10) "Program term" means:

(a) For community solar projects, eight years or until cumulative incentive payments for electricity produced by the project reach fiftyone hundred percent of the total system price, including applicable sales tax, whichever occurs first;

and (b) for other renewable energy systems, including shared commercial solar projects, eight years or until cumulative incentive payments for electricity produced by a system reach fifty percent of the total system price, including applicable sales tax, whichever occurs first.(11) "Renewable energy system" means a solar energy system, including a community solar project, an anaerobic digester as defined in RCW 82.08.900, or a wind generator used for producing electricity.(12) "Residential-scale system" means a renewable energy system or systems located at a single situs with combined nameplate capacity of twelve kilowatts or less that meets the applicable system eligibility requirements established in section 6 of this act.(13) "Shared commercial solar project" means a solar energy system,system owned or administered by an electric utility, with a combined nameplate capacity of greater than one megawatt and not more than five megawatts and meets the applicable eligibility requirements established in sections 6 and 8 of this act.NEW SECTION.  Sec. 6.  A new section is added to chapter 82.16 RCW to read as follows:(1) Beginning July 1, 2017, the following persons may submit a one-time application to the Washington State University extension energy program to receive a certification authorizing the utility serving the situs of a renewable energy system in the state of Washington to remit an annual production incentive for each kilowatt-hour of alternating current electricity generated by the renewable energy system:(a) The utility's customer who is the customer-owner of a residential-scale or commercial-scale renewable energy system;(b) An administrator of a community solar project meeting the eligibility requirements outlined in section 7 of this act and applies for certification on behalf of each of the project participants;

or(c) A utility or a business under contract with a utility that administers a shared commercial solar project that meets the eligibility requirements in section 8 of this act and applies for certification on behalf of each of the project participants.(2) No person, business, or household is eligible to receive incentive payments provided under subsection (1) of this section of more than five thousand dollars per year for residential systems or community solar projects, twenty-five thousand dollars per year for commercial-scale systems, or thirty-fivefifty thousand dollars per year for shared commercial solar projects.(3)(a) No new certification may be issued under this section to an applicant who submits a request for or receives an annual incentive payment for a renewable energy system that was certified under RCW 82.16.120, or for a renewable energy system served by a utility that has elected not to participate in the incentive program, as provided in subsection (4) of this section.(b) The Washington State University extension energy program may issue a new certification for an additional system installed at a situs with a previously certified system so long as the new system meets the requirements of this section and its production can be measured separately from the previously certified system.(c) The Washington State University extension energy program may issue a recertification for a residential-scale or commercial-scale system if a customer makes investments resulting in an expansion of the system's nameplate capacity.

and(d) For shared commercial solar projects, up to thirty-fivefifty thousand dollars a year per participant, as determined by the terms of subsection (15) of this section.(7)(a)section, except that the average payment for all participants in a shared commercial solar project may not exceed thirty-five thousand dollars per participant.(7) To obtain certification under this section, a person must submit to the Washington State University extension energy program an application, including:(i)including:(a) AAn signedaffidavit statement that the applicant has not previously received a notice of eligibility from the department under RCW 82.16.120 entitling the applicant to receive annual incentive payments for electricity generated by the renewable energy system at the same meter location;(ii)location;(b) AAn signedaffidavit statement of the total price, including applicable sales tax, paid by the applicant for the renewable energy system;(iii)system;(c) System operation data including global positioning system coordinates, tilt, estimated shading, and azimuth;(iv)azimuth;(d) Any other information the Washington State University extension energy program deems necessary in determining eligibility and incentive levels, administering the program, tracking progress toward achieving the limits on program participation established in RCW 82.16.130, or facilitating the review of the performance of the tax preferences by the joint legislative audit and review committee, as described in section 2 of this act;

and(v)(A)and(e)(i) Except as provided in (a)(v)(B)(e)(ii) of this subsection (7), the date that the renewable energy system received its final electrical inspection from the applicable local jurisdiction, as well as a copy of the permit or, if the permit is available online, the permit number;(B)number.(ii) The Washington State University extension energy program may waive the requirement in (a)(v)(A)(e)(i) of this subsection (7), accepting an application and granting provisional certification prior to proof of final electrical inspection.

Provisional certification expires one hundred eighty days after issuance, unless the applicant submits proof of the final electrical inspection from the applicable local jurisdiction or the Washington State University extension energy program extends the certification, for a term or terms of thirty days, due to extenuating circumstances;circumstances.(8) No incentive payments may be authorized or accrued until the final electrical inspection and executed interconnection agreement are submitted to the Washington State University extension energy program.(9) Within thirty days of receipt of the application for certification, the Washington State University extension energy program must notify the applicant and, except when a utility is the applicant, the utility serving the situs of the renewable energy system, by mail or electronically, whether certification has been granted.

and(b)(i) Prior to obtaining certification under this subsection, a community solar project or shared commercial solar project must apply for precertification against the remaining funds available for incentive payments under subsection (13)(d) of this section in order to be guaranteed an incentive payment under this section;(ii) A project applicant of a community solar project or shared commercial solar project must complete an application for certification with the Washington State University extension energy program within less than one year to retain the precertification status described in this subsection;

and(iii) The Washington State University extension energy program may design a reservation or precertification system for an applicant of a residential-scale or commercial-scale renewable energy system.(8) No incentive payments may be authorized or accrued until the final electrical inspection and executed interconnection agreement are submitted to the Washington State University extension energy program.(9) Within thirty days of receipt of the application for certification, the Washington State University extension energy program must notify the applicant and, except when a utility is the applicant, the utility serving the situs of the renewable energy system, by mail or electronically, whether certification has been granted.

Both the base rates and bonus rate vary, depending on the fiscal year in which the system is certified and the type of renewable energy system being certified, as provided in the following table:     Fiscal yearof systemcertification Base rate - residential-scale Base rate - commercial-scale Base rate -community solar Base rate - shared commercial solar Made inWashingtonbonus   $0.16 $0.06 $0.16 $0.06 $0.05   $0.14 $0.04 $0.14 $0.04 $0.04   $0.12 $0.02 $0.12 $0.02 $0.03   $0.10 $0.02 $0.10 $0.02 $0.02 (13) The Washington State University extension energy program must cease to issue new certifications:(a) For community solar projects and shared commercial solar projects in any fiscal year for which the Washington State University extension energy program estimates that fifty percent of the remaining funds for credit available to a utility for renewable energy systems certified under this section as of July 1, 2017, have been allocated to community solar projects and shared commercial solar projects combined;(b) For commercial-scale systems in any fiscal year for which the Washington State University extension energy program estimates that twenty-five percent of the remaining funds for credit available to a utility for renewable energy systems certified under this section as of July 1, 2017, have been allocated to commercial-scale systems;(c)systems; For any renewable energy system served by a utility, if certification is likely to result in incentive payments by that utility, including payments made under RCW 82.16.120, exceeding the utility's available funds for credit under RCW 82.16.130;

and(d)and(c) For any renewable energy system,system served by a utility, if certification is likely to result in total incentive payments by that utility, including payments made under thisRCW section82.16.120, exceeding onethe hundredutility's tenavailable millionfunds dollars.(14)for credit under RCW 82.16.130.(14) If the Washington State University extension energy program ceases issuing new certifications during a fiscal year or biennium as provided in subsection (13) of this section, in the following fiscal year or biennium, or when additional funds are available for credit such that the thresholds described in subsection (13) of this section are no longer exceeded, the Washington State University extension energy program must resume issuing new certifications using a method of awarding certifications that results in equitable and orderly allocation of benefits to applicants.(15) A customer who is a participant in a shared commercial solar project may not receive incentive payments associated with the project greater than the difference between the levelized cost of energy output of the system over its production life and the retail rate for the rate class to which the customer belongs.

A utility receiving such a directive is not liable to the applicant for any incentive payments or other damages for ceasing payments pursuant to the directive.(24) The nonpower attributes of the renewable energy system belong to the utility customer who owns or hosts the system or, in the case of a community solar project or a shared commercial solar project, the participant, and can be kept, sold, or transferred at the utility customer's discretion unless, in the case of a utility-owned community solar or shared commercial solar project, a contract between the customer and the utility clearly specifies that the attributes will be retained by the utility.(25) All lists, technical specifications, determinations, and guidelines developed under this section must be made publicly available online by the Washington State University extension energy program.(26) No certification may be issued under this section after June 30, 2021.(27) The Washington State University extension energy program must collect a one-time fee for applications submitted under subsection (1) of this section of one hundred twenty-five dollars per applicant.

The department is authorized, in consultation with the Washington State University extension energy program, to adopt any rules necessary for administration or implementation of the program established under this section and section 7 of this act.(29) Applications, certifications, requests for incentive payments under this section, and the information contained therein are not deemed tax information under RCW 82.32.330 and are subject to disclosure.(30)(a)disclosure.NEW BySECTION.  Sec. 7.  A Novembernew 1,section 2019,is andadded into compliancechapter with82.16 RCW 43.01.036, the Washington State University extension energy program must submit a report to theread legislature that includes the following:(i) The number and types of renewable energy systems that have been certified under this section as offollows:(1) July 1, 2019, both statewide and per participating utility;(ii) The numberpurpose of utilities that are approaching or have reached the credit limit established under RCW 82.16.130(2) or the thresholds established under section 6(13) of this act;(iii) The share of renewable energy systems by type that contribute to each utility's threshold under subsection (13) of this section;(iv) An assessment of the deployment of community solar projectsprograms inis the state, including but not limited to thefacilitate following:(A)broad, Anequitable evaluation of whether or not community solarinvestment projects are being deployed in low-income and moderate-incomeaccess communities, as those terms are defined in RCW 43.63A.510, including a description of any barriers to project deployment in these communities;(B) A description of the share of community solar projectspower. by administrator type that contribute to each utility's threshold under subsection (13)(a) of this section;

and(C) A description of any barriers to participation by nonprofits and local housing authorities in the incentive program established under this section and under section 7 of this act;(v) The total dollar amount of incentive payments that have been made to participants in the incentive program established under this section to date;

and(vi) The total number of megawatts of solar photovoltaic capacity installed to date by participants in the incentive program established under this section.(b) By December 31, 2019, the legislature must review the report submitted under (a) of this subsection and determine whether the credit limit established under RCW 82.16.130(2) should be increased to two percent of a light and power business' taxable power sales generated in calendar year 2014 and due under RCW 82.16.020(1)(b) or two hundred fifty thousand dollars, whichever is greater, in order to achieve the legislative intent under section 1 of this act.NEW SECTION.  Sec. 7.  A new section is added to chapter 82.16 RCW to read as follows:(1) The purpose of community solar programs is to facilitate broad, equitable community investment in and access to solar power.

Project participants, prior to making the commitment to participate in the project, must be given clear and conspicuous notice of the portion of the incentive payment that will be used for this purpose.(5) The administrator of a community solar project must maintain and update annually through June 30, 2030,2031, the following information for each project it operates or administers:(a) Ownership information;(b) Contact information for technical management questions;(c) Business address;(d) Project design details, including project location, output capacity, equipment list, and interconnection information;

and(h) Any other terms and conditions of the services provided by the administrator.(8) AFor the purposes of an interconnection agreement, a utility may not adopt rates, terms, conditions, or standards that unduly or unreasonably discriminate between utility-administered community solar projects and those administered by another entity.(9) A public utility district that is engaged in distributing electricity to more than one retail electric customer in the state and a joint operating agency organized under chapter 43.52 RCW on or before January 1, 2017, may enter into an agreement with each other to construct and own a community solar project that is located on property owned by a joint operating agency or on property that receives electric service from a participating public utility district.

Acts in violation of this act are not reasonable in relation to the development and preservation of business, and constitute matters vitally affecting the public interest for the purpose of applying the consumer protection act, chapter 19.86 RCW.(13) Nothing in this section may be construed as intending to preclude persons from investing in or possessing an ownership interest in a community solar project, or from applying for and receiving federal investment tax credits.NEW SECTION.  Sec. 8.  A new section is added to chapter 82.16 RCW to read as follows:(1) The purpose of a shared commercial solar project is to provide an entry point in solar utilization by large load customers in a manner that achieves economies of scale and maximizes system performance without limitations posed by on-site systems where sun exposure is not optimal or structural and other site deficiencies preclude solar development.(2) Beginning July 1, 2017, a utility may,may at its discretion, organize and administer a shared commercial solar project as provided in this section.(3) A shared commercial solar project must have a direct current nameplate capacity greater than one megawatt and no more than five megawatts and must have at least five participants.

ToEach receive incentive payments under section 6 of this act, each participant must be a customer of the utility providing service at the situs of the shared commercial solar projectproject.(4) and must be located in the state of Washington.(4) The administrator of a shared commercial solar project must administer the project in a transparent manner.(5) The administrator of a shared commercial solar project may establish a reasonable fee to cover costs incurred in organizing and administering the shared commercial solar project.

Violations of this section may be enforced by the attorney general under the consumer protection act, chapter 19.86 RCW.NEW SECTION.  Sec. 10.  (1)SECTION.  Sec. 10.  A Findings.new section is added to chapter 80.28 RCW to read as follows:The definitions in this section apply throughout this section and section 11 of this act unless the context clearly requires otherwise.(1) "Community solar company" means a person, firm, or corporation, other than an electric utility or a community solar cooperative, that owns a community solar project and provides community solar project services to project participants.(2) "Community solar project" means a solar energy system that has a direct current nameplate generating capacity that is no larger than one thousand kilowatts.(3) "Community solar project services" means the provision of electricity generated by a community solar project, or the provision of the financial benefits associated with electricity generated by a community solar project, to multiple project participants, and may include other services associated with the use of the community solar project such as system monitoring and maintenance, warranty provisions, performance guarantees, and customer service.(4) "Electric utility" means a consumer-owned utility or investor-owned utility as those terms are defined in RCW 19.280.020.(5) "Project participant" means a customer who enters into a lease, power purchase agreement, loan, or other financial agreement with a community solar company in order to obtain a beneficial interest in, other than direct ownership of, a community solar project.(6) "Solar energy system" means any device or combination of devices or elements that rely upon direct sunlight as an energy source for use in the generation of electricity.NEW SECTION.  Sec. 11.  A new section is added to chapter 80.28 RCW to read as follows:(1) No community solar company may engage in business in this state except in accordance with the provisions of this chapter.

Engaging in business as a community solar company includes advertising, soliciting, offering, or entering into an agreement to own a community solar project and provide community solar project services to electric utility customers.(2) A community solar company must register with the commission before engaging in business in this state or applying for certification from the Washington State University extension energy program under section 6(1) of this act.

Registration with the commission as a community solar company must occur on an annual basis.

The registration must be on a form prescribed by the commission and contain that information as the commission may by rule require, but must include at a minimum:(a) The name and address of the community solar company;(b) The name and address of the community solar company's registered agent, if any;(c) The name, address, and title of each officer or director;(d) The community solar company's most current balance sheet;(e) The community solar company's latest annual report, if any;(f) A description of the services the community solar company offers or intends to offer, including financing models;

and(g) Disclosure of any pending litigation against it.(3) As a precondition to registration, the commission may require the procurement of a performance bond or other mechanism sufficient to cover any advances or deposits the community solar company may collect from project participants or order that the advances or deposits be held in escrow or trust.(4) The commission may deny registration to any community solar company that:(a) Does not provide the information required by this section;(b) Fails to provide a performance bond or other mechanism, if required;(c) Does not possess adequate financial resources to provide the proposed service;

or(d) Does not possess adequate technical competency to provide the proposed service.(5) The commission must take action to approve or issue a notice of hearing concerning any application for registration within thirty days after receiving the application.

The commission may approve an application with or without a hearing.

The commission may deny an application after a hearing.(6) The commission may charge a community solar company an annual application fee to recover the cost of processing applications for registration under this section.(7) The commission may adopt rules that describe the manner by which it will register a community solar company, ensure that the terms and conditions of community solar projects or community solar project services comply with the requirements of this act, establish the community solar company's responsibilities for responding to customer complaints and disputes, and adopt annual reporting requirements.

In addition to the application fee authorized under subsection (6) of this section, the commission may adopt regulatory fees applicable to community solar companies pursuant to RCW 80.04.080, 80.24.010, and 80.24.020.

Such fees may not exceed the cost of ensuring compliance with this chapter.(8) The commission may suspend or revoke a registration upon complaint by any interested party, or upon the commission's own motion after notice and opportunity for hearing, when it finds that a registered community solar company or its agent has violated this chapter or the rules of the commission, or that the community solar company or its agent has been found by a court or governmental agency to have violated the laws of a state or the United States.(9) For the purpose of ensuring compliance with this chapter, the commission may issue penalties against community solar companies for violations of this chapter as provided for public service companies pursuant to chapter 80.04 RCW.(10) Upon request of the commission, a community solar company registered under this section must provide information about its community solar projects or community solar project services.(11) A violation of this section constitutes an unfair or deceptive act in trade or commerce in violation of chapter 19.86 RCW, the consumer protection act.