Applying a reduced corporate tax rate of 9%

As a result of the entry into force of the Law of 23 October 2018 amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts 1 (Next: Act of 23 October 2018) changed from 1 January 2019 rules on taxation of income at a reduced rate of tax. Name: 1) This rate decreased from previous 15% up to current height 9%; 2) introduced an income limit not known to date in the tax year in which the taxpayer applies a reduced tax rate; exceeding that limit makes it necessary to apply a basic rate of 19%; 3) an exemption from the application of the reduced rate of tax of this nature is introduced – it does not apply to the taxation of income from capital gains.

1. Taxable taxpayers under the corporate income tax law 2

Analysis in force from 1 January 2019 the rules on the application of the reduced rate of taxation of taxable persons’ income according to the tax ruling requires first the order of indication of the established list of taxable entities according to that standard act. It therefore includes:

1) legal persons and capital companies in the organisation,

1. organisational units not having legal personality, with the exception of companies in succession and companies not having legal personality, but, despite the exclusion from the scope of taxation of companies not having legal personality, taxation according to u.p.d.o.p. shall also apply to: (a) limited partnership-share companies established or board of directors in the territory of the Republic of Poland, (b) companies not having legal personality, established or managed in another country, if, in accordance with the provisions of the tax law of that other State, they are treated as legal persons and subject to taxation in that country on all their income, irrespective of where they are acquired.

In addition, according to Article 1a(1) u.p.d.o.p., taxable persons may also be groups of at least two Commercial law companies having legal personality which remain in capital unions, in u.p.d.o.p. ‘tax capital groups’ (hereinafter: PGK), which meet the conditions required by u.p.d.o.p. to be recognised as such groups.

2. Tax preferences in the form of reduced CIT

2.1. Reduced tax rate in force until the end 2018

Analysing the issue of 1 January 2019 rules for applying a reduced income tax rate (currently 9%), It is worth first of all to devote a few sentences to the solutions in force in previous years. Please note that from 1 January 2017 ‒ introduced into the legal order a new solution previously unknown in u.p.d.o.p., which in addition to the preserved content Article 19(1)(1) u.p.d.o.p. a basic income tax rate of 19% the tax base added a reduced tax rate of 15% the tax base. However, the application of this lower rate of tax was subject to compliance with the established corporate conditions. Appropriately, in the light applicable to the end 2018 facilities Article 19(1)(2) the income tax was 15% the tax base for:

• 1) small taxpayers and
• 2) taxable persons starting business in the tax year in which they started business within the meaning of the regulations of u.p.d.o.p.

At the same time, it is worth recalling that regulations in force until the end 2018 provide for a catalogue of exemptions from the application of the reduced rate of that tax, among which specific arrangements were provided for:

• 1) entities restructured or converted under established conditions, and
• 2) taxable persons referred to in Article 1a u.p.d.o.p., i.e. PGK.
• 2.2. Reduced tax rate in force on 1 January 2019

Regulations of the Act of 23 October 2018, which entered into force 1 January 2019, have made significant changes to the rules for applying the reduced rate of tax referred to in the content Article 19(1)(2) u.p.d.o.p. Discussing these changes, in first the content of the revised regulation should be cited Article 19(1) u.p.d.o.p. which currently establishes that tax, subject to Article 21(22)(24a)(25b)(24d)(24f) u.p.d.o.p. is:

1) 19% the tax base,

1. 9% the tax base on incomes other than capital gains – in the case of taxable persons whose income generated in the tax year did not exceed the amount expressed in PLN corresponding to the equivalent 1,200,000 EUR, converted by the average euro rate announced by the NBP to first the working day of the tax year, rounded to 1,000 PLN.

Analyzing the indicated change in content Article 19(1)(2) u.p.d.o.p., it should be noted that in its current content (aside from other significant changes) there is no reference to taxable persons having the status of a small taxpayer within the meaning of the regulations of u.p.d.o.p. and taxpayers starting business.

However, in no way does this mean an extension of the scope of the reduced tax rate. It should be stressed that in the light of the added regulation Article 19(1d) the principle that the taxpayers referred to in Article 19(1)(2) u.p.d.o.p.

shall apply the rate of tax referred to in that provision if they have the status of a small taxable person. In turn added regulation Article 19(1e) U.p.d.o.p. indicates that the condition referred to in Article 19(1d) Article 19(1a)(1c) u.p.d.o.p., in the year of commencement of this activity.

The consequence of this analysis is therefore the conclusion that, taking into account the restrictions or exemptions envisaged, the reduced rate of tax referred to in the content Article 19(1)(2) u.p.d.o.p. (currently at 9%), as in previous years, it can only be used by taxpayers:

1) having the status of a small taxpayer, or

1. recognised as taxable persons starting an economic activity. It is also worth noting that, in terms of the subject-matter requirements of applying a reduced rate of tax, as in previous years, the principle expressed in substance remains unchanged. Article 19(1b) u.p.d.o.p., and therefore the principle of exempting the application of the reduced rate of tax by specific taxable persons, such as PGK. These taxable persons, regardless of their possible status as a small taxable person or as a taxable person starting an economic activity, cannot apply the rate of tax indicated in Article 19(1)(2) u.p.d.o.p. (currently 9%).
2. Small taxpayer as a qualification to apply tax preferences

Since a specific tax preference, resulting in a preferential reduced income tax rate, can only be applied by taxable persons who comply with the specifically specified corporate conditions, it is crucial for its application to establish the observance of the conditions to benefit from this solution.

On first The plan implies the qualification of the taxpayer as a small taxpayer for corporate income tax purposes. According to Article 4a(10) u.p.d.o.p.

by the notion of a small taxpayer, the taxable person whose value of the sales income (including the amount of VAT due) did not exceed in the previous tax year, expressed in PLN, the amount corresponding to the equivalent 1,200,000 EUR.

At the same time, this standard sets out a methodology to convert the amount of the limit expressed in euro. This conversion is made at the average euro rate announced by the NBP to first the working day of October of the preceding tax year, rounded to 1,000 PLN.

Consequently, by establishing 2019 (e.g. for the tax year from 1 January 2019 to 31 December 2019) limit allowing the taxpayer to qualify as a small taxpayer within the meaning of Article 4a(10) The average euro exchange rate published at first October working day 2018 He was taking it out. 4.2795 PLN for 1 EUR.

Therefore, it must be stated that the income limit from the previous tax year (including the amount of VAT due) allowing the taxable person to be regarded as a small taxable person under the regulations of the U.S. 2019 5,135,000 PLN (which results from the calculation of: 1,200,000 × 4.2795 – rounded to 1,000 PLN).

4. A taxpayer starting business in a tax year

It seems a little more difficult to make a taxable person a start-up who is entitled to apply 9% tax rates in the year of the start of this activity. While this qualification should not seem to give rise to much doubt, it is necessary to draw attention to a catalogue of cases, as provided for by u.p.d.o.p., in which the taxpayer cannot apply taxation at this lower rate.

Therefore, the application of the income tax rate of 9% for taxable persons starting in a tax year, it is necessary to eliminate the existence, in respect of the taxable person concerned, of any of the cases indicated in the content Article 19(1a) This standard establishes that the taxable person who was created:

• 1) as a result of the transformation, merger or division of taxable persons, except for the transformation of the company into another company, or
• 2) as a result of the transformation of an entrepreneur who is a natural person carrying out an economic activity in his own name or a company which is not a legal person, or

1. by legal persons, natural persons or entities not having legal personality which have contributed to the capital of the taxpayer previously held by them, an organised part of the undertaking (hereinafter: ZCP) or assets of that undertaking with a value which exceeds the total equivalent in PLN of at least 10,000 EUR, converted and determined according to the rules indicated in Article 19(1a)(3) either
2. by legal persons, natural persons or entities not having legal personality, who contribute in kind to the capital of the taxpayer, assets acquired by those persons or entities as a result of the liquidation of other taxable persons, if those persons or entities held shares in those other liquidated taxable persons, or
3. by legal persons, natural persons or entities not having legal personality if, in the tax year in which the taxpayer was established and in the following year, the company, the ZCP or the assets of that undertaking with a value that exceeds the total equivalent in PLN of the Polish amount was transferred to it directly after it. 10,000 EUR converted according to the detailed rules indicated by the content Article 19(1a)(4) u.p.d.o.p.

• does not apply the provision Article 19(1)(2) (the reduced rate of tax) in the tax year in which he started his business and in the tax year immediately following.

In the context of the exemption directory indicated in Article 19(1a) u.p.d.o.p. it is necessary to point out that if the cases indicated in point 1-4 are solutions already known to taxpayers from the regulations in force to the end 2018, That's it. point 5 (Article 19(1a)(5) u.p.d.o.p.) is a new solution that complements the existing catalogue of exemptions for the application of the reduced tax rate.

Example

January 2019 the natural person conducting an economic activity has converted his business into a Polish limited liability company.

As adopted, the tax year of the new capital company resulting from the transformation of the company of a natural person will coincide with the calendar year, with first the tax year of that company will, according to the content Article 8(2) u.p.d.o.p., continued to 31 December 2019 Although the newly created company actually starts operations in 2019, However, as a taxable person starting business in a tax year, he cannot apply a reduced tax rate of 9% tax bases in the tax year up to the end 2019 Moreover, in the light of the existing 2019 the regulation, that company cannot apply this preferential tax rate also in its subsequent tax year from 1 January 2020 to 31 December 2020 The reduced tax rate can only be applied by the company in question in the tax year from 1 January 2021, where recognition will be necessary on the basis of sales revenue from the previous tax year (i.e.

2020), that the company fulfils the conditions to be regarded as a small taxpayer within the meaning of Article 4a(10) u.p.d.o.p.

In the margins, it should be noted that according to the wording Article 8(1) point a of the Act of 9 November 2018 amending certain laws to introduce simplifications for traders in tax and economic law[3] , from 1 January 2020 change the content determined Article 4a(10) u.p.d.o.p.

definition of a small taxpayer on the basis of regulations u.p.d.o.p. As implemented 1 January 2020 changes Article 4a(10) u.p.d.o.p.

the income limit on sales (including the amount of tax due on goods and services) allowing the taxpayer to be regarded as a small taxpayer will be raised from the present value 1,200,000 EUR to 2,000,000 EUR.

5. Additional exemption for shared entities or contributors

When analysing the subjective aspect of the changes in the application of the reduced rate of tax on the basis of the regulations of the u.p.d.o.p., it is appropriate to draw attention to the changes introduced from 1 January 2019 (by law of 23 October 2018) additional exemptions from this preferential arrangement. According to the solutions introduced, Article 19(1c) u.p.d.o.p., reduced rate of tax referred to in the content Article 19(1)(2) U.p.d.o.p. shall not apply to:

1) a split company;

1. the taxable person who made the contribution to another entity, including capital:

(a) an undertaking previously run by itself, an organized part of the undertaking or assets of that undertaking with a value exceeding the total equivalent in PLN of the Polish amount 10,000 EUR converted by the average euro rate announced by the NBP to first the working day of October of the year preceding the tax year in which those assets were transferred, rounded to 1,000 PLN, the value of these components shall be calculated by applying the provisions accordingly. Article 14 U.p.d.o.p., or

(b) assets acquired by that taxable person as a result of the liquidation of other taxable persons, if that taxpayer held shares in those other liquidated taxable persons

• in the tax year in which the division or contribution was made, and in the tax year immediately following it.

As a result of the above rules, it should be noted that they exclude the application of a reduced rate of tax by those taxable persons who have made the covered Article 19(1c) restructuring measures.

This qualification was also indicated at the legislative stage, where in the explanatory memorandum to the draft law on 23 October 2018, for the proposed regulation Article 19(1c) indicated: ‘Amendment to add section 1c it consists in excluding the possibility for a taxpayer to apply a lower rate of CIT to a taxpayer that carries out certain restructuring activities, i.e.

either the division of a company or the contribution of capital to another entity, including the capital previously carried out by the company itself, the ZCP or the assets of that undertaking with a value in total exceeding the equivalent in PLN of at least 10,000 EUR or assets obtained by the taxpayer as a result of the liquidation of other taxable persons, if the taxpayer held shares in those other liquidated taxable persons.’ It is crucial to emphasise that the exemption referred to in the content Article 19(1c) two the tax years of the taxpayer carrying out the restructuring procedures indicated by this standard.

Namely, it covers both the tax year in which the activity covered by the disposal was carried out Article 19(1c) U.p.d.o.p. and the tax year immediately following.

6. Loss of the right to a reduced rate of CIT during the tax year

A major change in the application of regulations Article 19(1)(2) u.p.d.o.p., and therefore the application of tax at a reduced rate of tax, constitutes the introduction of a limit on revenue generated during the tax year in which the taxpayer applies a reduced rate of tax.

Overshooting this limit leads to a loss of the right to apply a reduced tax rate. Accordingly, the literal wording of the amended version (under the Act of 23 October 2018) regulation Article 19(1)(2) u.p.d.o.p. indicates the acceptability of reduced use, i.e.

9%, tax rates by taxable persons in whose income generated in the tax year did not exceed the Polish equivalent expressed in 1,200,000 EUR converted by the average euro rate announced by the NBP to first the working day of the tax year, rounded to 1,000 PLN.

The consequence of this change is therefore the need for a multi-stage analysis of the compliance of taxpayers with the reduced tax rate, which is currently required to:

1. analyse the initial conditions for the application in the tax year of the reduced rate of tax, which will include the need to determine whether the taxable person in a given year fulfils the criteria of his qualification as a small taxpayer in the area of u.p.d.o.p. or a taxable person starting business in the tax year, taking into account any exemptions for the application of the tax rate referred to in Article 19(1)(2) U.p.d.o.p., and
2. to carry out an on-going analysis of the value of revenue generated in the tax year for which the application of the reduced tax rate was initially established in terms of the recognition of the loss of the right to apply that rate during the tax year.

It should be noted that this solution constitutes a new mechanism, compared to previous years, for applying a reduced tax rate which de facto leads to a circle of operators that can benefit from this rate. In the previous state of the law, where, for example, a taxable person on the threshold of a tax year fulfilled the conditions of his qualification as a small taxpayer within the meaning of Article 4a(10) u.p.d.o.p., in the absence of specific situations (excluding the application of a reduced rate of tax) the rate of tax referred to in Article 19(1)(2) U.p.d.o.p., used the tax year as a whole, regardless of the value of the revenues achieved that year.

Currently, as a result of the amendment made (under the Act of 23 October 2018), the provisional determination of the conditions for the application of the reduced rate of tax at the stage of the beginning of the tax year does not make it possible to conclude that this rate will be appropriate for that tax year, since exceeding the limit on the value of revenue set out in Article 19(1)(2) u.p.d.o.p., leads unequivocally to the taxation of the income achieved by the taxpayer in the tax year at the standard rate, and thus at the rate indicated in Article 19(1)(1) u.p.d.o.p., i.e. at 19%.

As regards the determination of the revenue limit achieved in the tax year as a condition for the loss of application of the reduced rate of tax, it should be noted that the literal wording of the revised regulation Article 19(1)(2) u.p.d.o.p. indicates the revenue generated by the taxpayer in the tax year.

This limit should therefore be set for the total revenue generated, without being broken down by source of revenue, even though the reduced tax rate does not apply to the taxation of income from capital gains.

It should be stressed that, as regards the taxation of income generated by CIT taxpayers, the loss of the right to apply a reduced tax rate during the tax year leads to the need to tax all the taxpayer's income achieved in that tax year at the basic rate.

Therefore, attention should be paid to the corresponding wording of the amendment Article 19(1)(2) changes in the rules on the payment of advances on income tax during the tax year.

Pursuant to the added regulations (under the Act of 23 October 2018) Article 25(1f)(1g) u.p.d.o.p.:

1. subject to Article 25(1g) the rate of tax specified in the Article 19(1)(2) u.p.d.o.p. (Article 25(1f) u.p.d.o.p.);
2. taxable persons starting business, subject to Article 19(1a) u.p.d.o.p., in the first tax year and small tax payers, subject to Article 19(1c) u.p.d.o.p., may calculate advances using the rate of tax specified in Article 19(1)(2) u.p.d.o.p. for months or quarters in which their revenue from the beginning of the tax year has not exceeded the amount expressed in PLN corresponding to the equivalent 1,200,000 EUR converted by the average euro rate announced by the NBP to first the working day of the tax year, rounded to 1,000 PLN. From the following month or quarter, taxable persons shall be liable to apply the rate of tax referred to in Article 19(1)(1) u.p.d.o.p. (Article 25(1g) u.p.d.o.p.).

Example

ABC, a company with a limited liability, whose tax year coincides with the calendar year, has determined that on the day 1 January 2019 meets the criteria to qualify as a small taxpayer within the meaning of the regulations Article 4a(10) u.p.d.o.p.

In the absence of a condition to exclude application in a tax year starting from 1 January 2019 The reduced rate of tax was determined by the company to be taxed at the rate of tax of its income (excluding capital gains) this year. 9%, according to Article 19(1)(2) u.p.d.o.p.

As a result, the company decided to pay advances on income tax at the rate indicated in the content Article 19(1)(2) u.p.d.o.p. in April 2019 the value of the revenues of the company achieved in the tax year from 1 January 2019 to 31 December 2019 exceeded the limit indicated by the content Article 19(1)(2) u.p.d.o.p., i.e.

in terms of gold Polish value 5,135,000 PLN. The company pays advances on income tax per month.

Therefore, according to the content Article 25(1g) u.p.d.o.p. starting in April 2019, The designated company will be required to pay advance payments for income tax at the rate indicated in the content Article 19(1)(1) u.p.d.o.p.

However, there is no obligation to reverse the correction of advances paid by the company for previous months, i.e. for months from January to March 2019, with a tax rate of 9%. Note that according to the content Article 25(1) u.p.d.o.p.

Article 25(1b) in respect of quarterly advances, the advance on income tax shall be calculated at the level of the difference between the tax due on income from the start of the tax year and the sum of the advances due for previous months.

Thus calculated for April 2019 the advance on income tax in the case described above will take into account the taxation of the income generated by the taxpayer from the beginning of the year at a rate of 19%.

7. Exclusion of taxation of income from capital gains

When considering the application of a reduced rate of tax in the context of changes in this institution that entered into force 1 January 2019 by law of 23 October 2018, it should be noted that, in the scope of taxation, the tax rate indicated in the content Article 19(1)(2) u.p.d.o.p.

9%) Revenues (income) from capital gains were excluded. The consequence of this exemption is, therefore, that the tax rate cannot be applied. 9% for taxation of revenue from the source of revenue indicated in the content Article 7b u.p.d.o.p.

8. Exemption for taxpayers converted before 1 January 2019

Analysis of compliance with the conditions resulting in the taxpayer applying the tax rate referred to in the content Article 1(1)(2) u.p.d.o.p., according to the rules introduced in this regulation 1 January 2019 by law of 23 October 2018, must also cover the provisions of the Act of 23 October 2018, of a transitional nature. In this respect, the legislator provided for a catalogue of specific transitional solutions relating to the existence before the date of entry into force of the revised regulations, i.e. before 1 January 2019, restructuring measures. Content Article 11 Act on 23 October 2018, taxable persons established from the date of entry into force of this provision (Article 11 Act on 23 October 2018), and before the date of entry into force of that Act:

• 1) as a result of the transformation, merger or division of taxable persons, except for the transformation of the company into another company, or
• 2) as a result of the transformation of an entrepreneur who is a natural person carrying out an economic activity in his own name or a company which is not a legal person, or

1. by legal persons, natural persons or entities not having legal personality which have contributed to the capital of the taxpayer previously held by them, the ZCP or the assets of that undertaking with a value exceeding the total equivalent of PLN Polish amounts 10,000 EUR converted by the average euro rate announced by the NBP to 1 October 2018, rounded to 1,000 PLN, the value of these components shall be calculated by applying the provisions accordingly. Article 14 either
2. by legal persons, natural persons or entities not having legal personality, who contribute in kind to the capital of the taxpayer, assets acquired by those persons or entities as a result of the liquidation of other taxable persons, if those persons or entities held shares in those other liquidated taxable persons, or
3. by legal persons, natural persons or entities not having legal personality if, in the tax year in which the taxpayer was established and in the following year, the company, the ZCP or the assets of that undertaking with a value that exceeds the total equivalent in PLN of the Polish amount was transferred to it directly after it. 10,000 EUR converted by the average euro rate announced by the NBP to 1 October 2018, rounded to 1,000 PLN, the value of these components shall be calculated by applying the provisions accordingly. Article 14 u.p.d.o.p.

• apply in the tax year starting after 31 December 2018 recipe Article 19(1) u.p.d.o.p. as it has been.

(…) In the context of these regulations Article 11(12) Act on 23 October 2018 it should be noted that the catalogue of restructuring cases covered by these transitional arrangements reflects the cases identified in Article 19(1a)(1c) u.p.d.o.p.

in the wording of the Act of 23 October 2018 However, it should be pointed out that, in so far as 23 October 2018 entered into force 1 January 2019, of its regulations Article 11(12) began to apply 20 November 2018 (according to content Article 17 u.p.d.o.p., i.e. on the day following the publication of the Act of 23 October 2018).

Therefore, transitional arrangements relating to cases identified in the content, respectively Article 11(12) Act on 23 October 2018 are applicable if circumstances falling within the scope of those standards exist during the period from 20 November 2018 to 31 December 2018, even before changes in the application of the reduced rate of tax entered into force 1 January 2019 As a result, taxpayers falling within the scope of the regulation Article 11(12) Act on 23 October 2018 – in keeping with the other conditions required in this respect (e.g.

holding a small taxpayer status) a reduced tax rate of 9% they will be able to apply only from the tax year following the tax year which will begin after 31 December 2018

Example

On 20 December 2018 ABC company of o.o. carried out a regulated activity Article 12 Act on 23 October 2018 (contributed to another entity as a contribution from the ZCP of value 1,000,000 PLN). ABC's tax year is the same as the calendar year.

Consequently, it must be concluded that the company indicated, according to Article 12 Act on 23 October 2018, with regard to 20 December 2018 the operation covered by that regulation must not apply a tax rate of 9% in the tax year starting after 31 December 2018, and therefore in the case of the company in question in the tax year, which will continue from 1 January 2019 to 31 December 2019 Reduced tax rate 9% the company can only apply from the tax year starting from 1 January 2020, of course, under the conditions in force.

9. Tax year and tax rate 9%

When discussing the taxing of income generated by a corporate tax taxable person on the basis of a preferential tax rate, attention should also be paid to the matter of determining the tax year.

As previously noted, according to sound Article 8(1) u.p.d.o.p., tax year (subject to specific regulations, indicated in Article 8(2)(2a)(3)(6) u.p.d.o.p.

– applicable to, for example, taxable persons starting business during the year or obliged to close accounts under separate provisions) is a calendar year unless the taxpayer decides otherwise in the statutes either in the company contract or in another document duly regulating the rules of other taxpayers – then the tax year becomes a subsequent period twelve calendar months.

Consequently, it is necessary to pay attention to regulation Article 13 Act on 23 October 2018 According to this provision, corporation tax payers whose tax year is different from calendar and started before 1 January 2019, and finish after 31 December 2018, apply, until the end of the tax year adopted by them, the provisions of the tax year as they have been adopted. It should therefore be concluded that, in the case of taxpayers, the tax year is not the same as the calendar year and for 1 January 2019 are in the course of the tax year which started before 1 January 2019, and finish after 31 December 2018, By the end of this tax year, these taxpayers will apply the reduced income tax rules applicable to 31 December 2018 New solutions and therefore a tax rate of 9%, Such taxpayers will be able to apply only from first tax year that will start after 1 January 2019, in accordance with the revised conditions.

10. Tax groups excluded from the reduced tax rate

By Sound Article 19(1b) u.p.d.o.p., the regulation indicated in the content Article 19(1)(2) u.p.d.o.p. shall not apply to PGK.

This exemption is unconditional, which means that PGK, qualified as corporate tax taxable persons, cannot apply the reduced tax rate indicated in the wording Article 19(1)(2) u.p.d.o.p., regardless of the fact that the conditions allowing other taxpayers to apply this tax scheme are respected.

Therefore, as regards the application of the reduced rate of tax provided for in Article 19(1)(2) u.p.d.o.p., it becomes necessary to indicate the specific status of the taxpayer, PGK. Namely in the light of disposition Article 1a(1) At least groups may also be taxpayers.

two commercial law companies having legal personality which remain in capital unions.

In order to qualify the capital group as a corporate tax taxpayer and consequently to exclude the application of a reduced rate of tax, it becomes crucial to indicate the conditions (defined in Article 1a u.p.d.o.p.) allowing the capital union of capital companies to be recognised as a capital group.

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1 Journal of Laws of 2018, item 2159.

2 Act of 15 February 1992 on corporate income tax (i.e. Journal of Laws of 2019, item 865, Further u.p.d.o.p.).

3 Journal of Laws of 2018, item 2244.