| STATE |
LAW OR BILL |
INFORMATION |
| Alabama |
Enterprise
Zone
(§41:23:20 to 23:32) |
Conditions.
Targeted employment: 35 percent of employees must be zone residents or
on public assistance;
Anti-relocation: Recipient cannot have reduced employment elsewhere in
state. |
| Alabama |
Business
Investment Tax Credit
(Act No. 95:187) |
Conditions. Job
Creation: 20 new jobs (15 if small business); Wages: $8 per hour or total benefits $10 per
hour. |
| Arizona |
Eligibility for economic
development assistance (A.R.S. & 41:1505.07) |
Information.
Impact Assessment: Recipient reports annually on compliance with
performance standards.
Conditions. Agreement sets five-year performance standards.
Enforcement. Clawback: Agreement must contain provisions allowing
state to stop, readjust or recapture assistance if company does not comply with
performance standards. |
California:
Santa Clara |
Manufacturing Personal
Property Tax Rebate Policy: 1995 |
Conditions.
Job Creation: 10 new jobs; Wages and Benefits: $10 per hour and
health care for full time employees.
Enforcement. Clawback: "Proportional claim reduction" if
business fails to meet requirements for job creation, wages, and health care. |
California:
Los Angeles |
Service Contractor
Worker Retention Ordinance (LA admin. code sec. 10:36) |
Conditions. Job
retention: If recipients of more than $100,000 in aid transfer service contracts, new
contractor must retain workers 90 days.
Enforcement. City can terminate contract; Penalty: Workers can sue
for back pay if not retained. |
| Colorado |
Off ice of Business
Development FIRST training program policies |
Conditions. Job
creation: Applicant estimates number of new jobs; Wages: Positions receiving training
assistance must pay $8 per hour ($7 rural).
Enforcement. Clawback: Partial recapture (typically 15 percent) if
business fails to meet job creation and wage projections. |
| Connecticut |
Regional Development
Authority. Conditions for Financial Assistance (title 32, ch.588n, sec. 32:277) |
Conditions.
Environmental: Recipient's project must comply with any applicable
environmental regulations as precondition for funding. |
| Connecticut |
All
business incentives
(Public Act No. 93:218) |
Information. Impact
assessment: Agency must report to General Assembly on the use of anti-relocation
clawbacks.
Conditions. Anti-relocation: Recipients of assistance from
Connecticut Development authority cannot relocate out of state for 10 years or term of
loan; cannot relocate within state unless employees offered jobs at new site.
Enforcement. Clawback: Plus 5 percent interest if business leaves
state. |
| Connecticut |
An Act Concerning
Defense Diversification |
Information.
Public Participation: Defense contractors receiving state assistance must
set up alternative-use committee with employer and employee representatives to prepare
plan of conversion options; committee may invite public participation. |
| Connecticut |
Income
Tax Credits
(Public Act No. 93:433) |
Conditions.
Anti-relocation: Recipients may not transfer work (historically done
by Connecticut employees) to other states if transfer decreases total wages paid in the
state.
Enforcement. Recalibration: Lower tax credit if employment levels
are reduced 2 percent to 6 percent; eliminate tax credit for the year if more than 6
percent. |
Connecticut:
New Haven |
Benefit recapture: tax
abatements and community development loans (§21:39, 21:40) |
Information. Right-to-know:
Recipient must notify city six months prior to relocation.
Conditions. Anti-relocation: Business may not relocate during term
of benefit.
Enforcement. Clawback: With interest if recipient relocates. |
| Georgia |
Job Tax
Credit Program
(Georgia Code 48:7:40:40.1) |
Conditions.
Job creation: At least five new jobs.
Targeted hiring: 60 percent of new jobs must be filled by residents of
"less developed" census tracts.
Enforcement. Cancellation: If increased employment falls below the
requirement, no tax credits for year; no clawback of prior credits. |
| Illinois |
High
Impact Business
(20 ILCS 655/5.5) |
Information. Right-to-know:
Recipient must show that jobs would not be created or would be created out of state in the
absence of subsidies.
Conditions. Job creation: 500 new jobs;
Job retention: 1,500 new jobs.
Enforcement. Clawback and ban: If hearing determines that jobs
would have been created and retained without subsidies, clawback with interest, and
recipient ineligible for all state development programs for 10 years. |
| Illinois |
Community
Investment Recovery Act
(740 ILCS 30/5) |
Conditions. Anti-relocation:
If state acquires or improves property for recipient, recipient must remain at site for 24
months.
Enforcement. Clawback: Cost of acquiring or improving property. |
Indiana:
Gary |
Tax
Abatements
(Ordinance No. 89:45) |
Information. Right-to-know:
Applicants for tax abatements already doing business in Gary must give advance notice to
union or employees; applicants must give city data on incentives received in Indiana in
past 10 years, job creation goal, and finances. |
Indiana:
Gary |
Tax
Abatement Criteria
(Ordinance 6560, 1991) |
Information. Right-to-know:
Recipient must give list of all public subsidies received in Indiana for last 10 years,
including the benefits the recipient promised and those actually delivered.
Conditions. Wages: Prevailing industry wage;
Benefits: Health care for employees working 25 hours per week;
Job retention: If abatement used to relocate within Gary, all employees
must have right to transfer;
Anti-relocation: Businesses may not use abatement to relocate jobs from
outside Gary.
Enforcement. Cancellation: If business violates conditions. |
Indiana:
Hammond |
Economic
Revitalization Area Abatements
(Ordinance 7292, 1990) |
Information. Right-to-know:
Applicants must notify collective bargaining representatives of application;
Participation: Public hearing prior to approval;
Impact assessment: Recipients report yearly on compliance with job
creation and wage projections; if below 80 percent of projection, company must appear at
council hearing to explain noncompliance. |
Indiana:
Marion County |
Real
Property Tax Abatement policy: Industrial Projects for Outside Center Township
(Resolution 95:1:210, 1995) |
Conditions. Job
creation and retention: Specified in agreement with recipient;
Wages: Minimum $9 to $12.75 per hour (depending on location); if minimum
investment of $25,000 to $125,000 per job, then wage requirement is $8.10 per hour;
Anti-relocation: Will not give abatements to businesses relocating from
Indiana localities that have signed reciprocal memorandum of understanding.
Enforcement. Clawback: Full or partial recapture if recipient does
not make "reasonable effort to substantially comply with all of the
commitments." |
| Iowa |
Community
Economic Betterment Program
(Iowa Code 261:22.13) |
Conditions. Job
creation: Business must create pledged number of new jobs;
Wages: Projected wages 25 percent below county average receive zero point
on ranking system used to determine whether to give assistance;
Anti-relocation: Recipient may not change structure of business, sell
business, shut down or relocate without permission of department.
Enforcement. Clawback with interest if less than 50 percent of
pledged jobs are created; partial clawback if 50 to 100 percent of jobs are created.
Clawback with interest if anti-relocation conditions violated. |
| Iowa |
Good
Neighbor Agreement Law
(Act of May 30, 1996, Sec 96) |
Information. Public
participation: Companies entering good neighbor agreements with communities given extra
consideration under competitive subsidy laws.
Conditions. Environment: Any negotiated environmental provisions in
agreement.
Enforcement. Clawback: If company receiving subsidies violates good
neighbor agreement |
| Kansas |
Corporate
Income Tax Credit
(K.S.A. 74:50, 115) |
Conditions. Wages:
Businesses must pay wages above average for similar industry in county. |
| Kentucky |
Kentucky
Industrial Development Act
(KRS 154.01:10, 154.28:100) |
Information. Right-to-know:
Applicants must provide evidence (including written materials) demonstrating that company
will not locate in Kentucky without inducements.
Conditions. Anti-relocation: Company will not find a facility that
replaces an existing facility in Kentucky. |
| Kentucky |
Kentucky
Industrial Revitalization Act
(KRS 154.01:10, 154.26 010:100) |
Information. Right-to-know:
Company must give data on failure, options;
Participation: Public hearing, workers vote whether to accept wage
assessment. |
| Louisiana |
Enterprise
Zones
(L.R.S. 51.1787) |
Conditions. Targeted
hiring: 35 percent of employees must be residents of zone or on public assistance. |
| Louisiana |
Louisiana
Quality Jobs Program Act
(Act No. 39, First Extraordinary Session, 1996) |
Information. Impact
assessment: Tax credits may not exceed direct state benefits (new payroll plus tax
revenues minus costs to state).
Conditions. Job creation: New jobs projected to have $1 million in
payroll within three years;
Benefits: New jobs must include health benefits; 80 percent of new jobs
must be full time. |
| Maine |
An Act to
Encourage Accountability and Return on Investment for Maine Taxpayers from Economic
Development Incentives
(L.D. 2243) |
Information.
Right-to-know: Companies receiving over $10,000 must report how many jobs have been
created or maintained with their incentive package.
Conditions. Wages: Must pay living wage;
Benefits: Jobs must provide health and retirement benefits.
Enforcement. Clawback: If fail to create or maintain number of jobs
promised, money returned to the state. |
| Maryland |
Job
Creation Tax Credit
(Article 83A, subtitle 11, 5:1101 to 5:1103) |
Information. Impact
Assessment: Requires Department of Fiscal Services to study, report on effectiveness of
program.
Conditions. Job Creation: 60 new jobs over two years;
Wages: Full time and 150 percent federal minimum wage;
Anti-relocation and poaching: Jobs shifted within state are not
"new"; Governor must negotiate with neighboring state to end subsidy war.
Enforcement. Clawback: If number of jobs decreases more than 5
percent for three years after credit, recomputation of credit or clawback. |
| Massachusetts |
Single
Factor Sales Tax
(General laws, ch.63, sec.38) |
Information. Right-to-know
and impact assessment: Companies report jobs, wages, and contracts yearly, but agency
report only provides aggregate figures.
Enforcement. If employment falls below 90 percent of current level,
companies have to pay normal tax rate. |
| Massachusetts |
Voluntary
Standards of Corporate Behavior
(Mass. Statutes, Chapter 149, Section 182) |
Information. Right-to-know/plant
closings: Recipients agree to "voluntary standards of corporate behavior" that
suggest 90 days minimum notice for employees for full or partial plant closings. |
| Michigan |
Michigan
Economic Growth Authority Act
(Acts. No. 23, 24, 1995) |
Information. Impact
assessment: Agency must file yearly report to legislature including amount and duration of
credit listed separately for each authorized business. |
| Michigan |
Environmental
Protection Bond Implementation
(HB 5883 1994) |
Information. Right-to-know:
Bond recipients must demonstrate compliance with state rules, that engineer has approved
plan, and that funds are sufficient to finish project.
Conditions. Targeted hiring: Bond recipients must employ Michigan
residents and open subcontractor bidding to Michigan businesses unless agency certifies
that no state residents are available;
Environmental: Business must demonstrate compliance with state
environmental laws. |
| Michigan |
Michigan
Strategic Fund
(HB 5882 1994) |
Conditions. Targeted
hiring: Recipients must employ state residents and open subcontractor bidding to Michigan
businesses unless agency certifies that no state residents are available. |
| Minnesota |
Public
Assistance to Business; Wage and Job Requirements
(Minn. Statue, Chapter 224, Sec. 58, 116J.991) |
Information. Popularly
known as the Corporate Welfare Reform Law; refers to subsidies as "assistance";
covers grants or loans of $25,000 or more.
Conditions. Agency providing assistance establishes wage level and
job creation goals that business must meet within two years, agency must provide annual
report on each subsidized business.
Enforcement. Clawback: Company repays assistance if it does not
meet wage and job creation goals. |
| Minnesota |
All
business assistance programs
(SF 1997 1995) |
Information. Right-to-know:
Bidding exemption for companies that had out-of-state offer to subsidize relocation.
Conditions. Wages: Federal poverty wage ($7.28 per hour).
Enforcement. Social costs: If wages are below poverty level,
business must pay county board twice the difference between poverty wage and wage paid. |
| Minnesota |
Toxic
pollutants facilities
(1995 MN H.B. 2023) |
Enforcement. Clawback:
Communities offering development subsidies to new facilities that handle toxic pollutants
may institute clawback agreement. |
Minnesota:
St. Paul |
All
financial aid to businesses
(Resolution 87:77) |
Information. Right-to-know:
Applicants must provide employment impact statement;
Impact assessment: City collects data to assess job creation and
retention;
Participation: Public hearing before any approval; company must give union
or workers copy of job impact statement. |
| Mississippi |
Mississippi
Business Investment Act Program
(Miss. Code Ann. § 57:6:1) |
Conditions. Wages:
Interest rates on loans reduced 1/2 percent for each dollar the company's hourly wage is
above the state average manufacturing wage. |
| Mississippi |
Senate Bill 2320, 1995 |
Conditions. Job
creation: 10 to 20 new jobs (depending on industry type);
Anti-relocation: Jobs relocated from one county to another do not count as
new jobs;
Environmental: Hazardous waste business ineligible for credits.
Enforcement. Clawback: If employment increase falls below minimum,
recipient loses all tax credits. |
| Nebraska |
1993
Nebraska Statutes, Employment and Investment Growth Act
(1993 Nebraska Statues 77:4101) |
Conditions. Investment
and job creation: Investment in qualified property of at least $3 million and the creation
of at least 30 jobs, or after six years from contract net gain in total value of property
reaches at least $20 million.
Enforcement. Clawback: Total clawback if business fails to meet
employment goals; partial recapture if business meets goals but fails to maintain them. |
| Nevada |
Business
Tax Abatement
(NRS 364 A 170) |
Conditions. Job
creation: 75 new jobs;
Wages and benefits: Average Nevada hourly industrial wage (1996: $11.89
per hour), medical insurance.
Enforcement. Clawback with interest. |
| Nevada |
Sales and
Use Tax Abatement
(NRS 374, Sec. 1) |
Conditions. Job
creation: 10 new jobs;
Wages and benefits: 80 percent average industrial wage, medical insurance.
Enforcement. Clawback with interest. |
| Nevada |
Sales and
Use Tax Deferral
(NRS 372.397, Sec. 2) |
Conditions. Job
creation: 10 new jobs;
Wages and benefits: 80 percent average industrial wage and health
insurance.
Enforcement. Clawback with interest. |
| Nevada |
Zones for
Economic Development
(Nev. Rev. Stat. Chapter 274.270) |
Conditions. Targeted
hiring: 35 percent of new employees must be zone residents, long-term unemployed, on
public assistance, or handicapped;
Anti-relocation: Recipient cannot relocate from economically depressed
area of state or reduce employment anywhere in state to expand in zone. |
| New Hampshire |
Reports
on Economic Development Loans and Grants
(SB 57:FN 1995) |
Information. Participation:
Mechanism for input from employees, local officials;
Impact assessment: Study of jobs, wages for each program.
Conditions. Job creation: Important factor in grants;
Anti-relocation: Business may not transfer employment out of state;
Environmental: Study environmental impact.
Enforcement. Clawback: For failure to create promised jobs, or if
transfer 50 percent or more jobs. |
| New Jersey |
Multistate
Industrial Retention Commission
(State Assembly, No. A:1339) |
Information. Impact
assessment: Determine "detrimental relocations resulting in job loss and undermining
labor and environmental standards.
Enforcement. Companies committing detrimental relocations barred
from state contracts, state subsidies, and pension fund investments. |
| New Mexico |
Enterprise
Zone Act
(1993 Laws, Chapter 33) |
Conditions. Anti-relocation:
No aid for business relocating into the zone from within New Mexico, or establishing a new
branch if employment reduced elsewhere in the state. |
| New York |
Employment
Security and Corporate Responsibility Act
(S. 6286, 1996) |
Enforcement. Clawback:
All state and local incentives agreements must contain clawback with interest provisions
to enforce the goals (job creation levels, etc.) of the incentives. |
| New York |
Economic
Development Zones
(L. 1990, Ch. 264) |
Conditions. Job
creation and retention: Business must create or retain employment;
Anti-relocation: Businesses that shift operations to an area of New York
that is not an economic development zone are ineligible.
Enforcement. Revocation: Business decertified unless its failure to
meet its goal is due to economic circumstances "beyond its control." |
New
York:
New York City |
Property
Tax exemption
(Int. No. 534, 1995) |
Information. Impact
assessment: Annual report by recipient of jobs created;
Notice: 30 days notice if tax liability transferred.
Conditions. Job creation: Business must create jobs;
Targeted hiring: Larger tax credit for new jobs in poorer area of city;
Anti-relocation: Business may not count jobs transferred within city as
new.
Enforcement. Clawback: Assessment up to total of tax credits. |
| North Carolina |
Industrial
Development Bonds
(N.C. Gen Stat. § 159C:7; N.C. Admin. Code IE.0303:0306) |
Information. Right-to-know
and environmental: Department of Natural Resources and Community Development must
determine that project will not have adverse environmental impact. If company does
not have all state permits, it must provide information on raw materials and wastes.
Conditions. Job creation: One new job per $100,000;
Wages: Average manufacturing weekly wage at facility must be above average
county manufacturing wage, or 10 percent above state average manufacturing wage. |
| North Carolina |
Guidelines for the North
Carolina Competitive Fund, May 1995 |
Information. Right-to-know:
Applicant provides data on job creation and average wages.
Conditions. Job creation: Funds limited to approximately $1,000 per
new job; new jobs must be created within three years of approval;
Anti-relocation: companies guarantee that new jobs were not transferred
from existing North Carolina operations;
Environment: Project must have all required environmental permits.
Enforcement. Payment as conditions are met: four incremental
payments as company creates 25 percent of promised jobs, then 50 percent, etc. |
| North Dakota |
Income
Tax Exemption
(HB 1353, 1995) |
Conditions. Anti-relocation:
Business cannot relocate outside state for period equal to number of years exemptions were
granted.
Enforcement. Penalty: Clawback plus 5 percent. |
| North Dakota |
North
Dakota Future Fund
(ND Code, sec. 10:30.3:11) |
Conditions. Wages:
100 percent of federal poverty wage in urban areas, 85 percent in rural areas and American
Indian owned businesses. |
| Ohio |
Corporate
Franchise and State Income Tax Credits
( §122.17) |
Conditions. Anti-relocation:
Recipient must maintain operations at project location for twice the duration of credits.
Enforcement. Clawback. |
| Ohio |
Job Creation Tax Credit |
Conditions. Job
creation: Recipient must create at least 25 new, full-time jobs within three years;
Wages: The average wage of all new employees must be at least 150 percent
of the current federal minimum wage.
Business must demonstrate to the state that the tax credit is a major
factor in its decision to locate in the state. |
| Ohio |
Community Development
Block Grants Program |
Conditions. Job
creation: Recipient must create at least five jobs, 51 percent of which must be for
persons of low or moderate income;
Environmental: Environmental review of project. |
| Ohio |
Senate Resolution 21
introduced by state Sen. Charles Horn |
Information. The
resolution urges Congress to support legislative initiatives to mitigate economic
competition among the states. |
| Oklahoma |
Quality
Jobs Program Act
(O.S. 68, sec. 3601:3909) |
Information. Right-to-know:
Company must report new jobs and payroll quarterly;
Impact assessment: Agency can only subsidize locations whose benefits (new
tax revenues) outweigh costs to state.
Conditions. Benefits: At least 80 percent of subsidized jobs
full-time; company must provide health benefits (and pay at least 50 percent of
deductible). |
| Oklahoma |
Saving
Quality Jobs Act
(O.S. Ch. 332, sec. 1) |
Information. Impact
assessment: Agency report by 1996 on costs and benefits of program.
Conditions. Job creation: Create one new job for every threatened
job subsidized. |
| Oregon |
Strategic
Investment Program
(Oregon laws 1993, Chapter 737) |
Conditions. Local
requirements: the city or county in which a project is located may negotiate conditions,
such as local hiring requirements and payments, to offset the impact of the project;
Targeted hiring: 75 percent of new employees hired must reside in Oregon;
must enter first-source hiring agreement with publicly funded job training program. |
| Oregon |
Enterprise
Zones
(ORS, Title 26, 285) |
Conditions. Targeted
hiring: If extended beyond three years, business must pay new employees 150 percent of
county average wage (in Portland, pay 70 percent of new employees 150 percent of state
minimum wage); must enter first-source hiring agreement with publicly funded job training
program. |
| Pennsylvania |
Pennsylvania
Industrial Development Authority, Statement of Policy
(Sections 303.61 to 303.65) |
Conditions. Job
creation: Business must meet job creation projections;
Wages: Business must meet wage categories for job retention programs.
Enforcement. Penalties: Increase interest rate as much as 3 percent
if employment goals not met; increase interest rates as much as 4 percent if wage levels
not met. |
| Pennsylvania |
Job
Enhancement Act
(House Bill 2668, PN 3934, June 1996) |
Conditions. Job
creation: Business must create 25 jobs or increase its workforce by 25 percent to be
eligible for tax credits-$1,000 per full time job up to 5 years. 25 percent of all
credits must go to firms employing 25 or fewer employees. |
| Texas |
Senate Bill 1557 |
Information. Prohibits
school districts from entering into tax abatement agreements after September 1, 1997, and
from increasing their level of participation in agreements prior to 9/1/97. |
| Texas |
Enterprise
Zones
(Title 83, Art. 5190.7) |
Information. Right-to-know:
Recipient must provide job creation and wage plan.
Conditions. Targeted hiring: 25 percent of new employees must be
zone residents or economically disadvantaged.
Enforcement. Decertification: If recipient fails to comply, it is
barred from future abatements. |
Texas:
Austin |
Enterprise
Zone Tax Abatements
(Ordinance 91 1121:C) |
Conditions. Benefits:
Business must provide health care; 10 percent additional abatements if it provides child
care;
Targeted hiring: Abatements only for businesses that hire zone residents,
unemployed, or persons receiving public assistance; must create and follow affirmative
action plan;
Anti-relocation: Abatements for projects that transfer employment only if
there will be increased investment and jobs; business cannot relocate outside Austin for
twice the length of abatements;
Environment: Recipient may not violate any local, state, or federal
environmental laws.
Enforcement. Clawback: If business violates any terms of abatement
agreement, full or partial clawback (abated taxes become debt to city). |
| Vermont |
Tax
Credits for Financing Services
(VSA Chapter 151, Sub-chapter 11, Section 5910) |
Enforcement. Clawback:
If employment reduced below 65 percent, state recaptures 100 percent if two years or less
have passed since tax credit, 50 percent from two to four years, 25 percent from four to
six years. |
| Vermont |
Mortgage
Loans
(V.S.A. 264 Sec. 4 10) |
Conditions. Job
retention: Business may not transfer 50 percent or more of mortgaged facility's employment
out of state over any three-year period.
Enforcement. Clawback: Principle and interest of mortgage become
due. |
| Virginia |
Major
Business Facility Job Tax Credit
(VA Code 58.1:439) |
Conditions.
Job creation: 100 new jobs.
Enforcement. Clawback: If employment level drops below threshold
for five years following tax credit. |
| Virginia |
Clean
Fuel Vehicle Job Creation Tax Credit
(VA Code 58.1:439.1) |
Conditions. Job
creation: Employment must have increased from prior year;
Environmental: Only for manufacturers of clean fuel vehicles or
technologies. |
| Washington |
All
business assistance
(SBA 6479, 1996) |
Information. Participation:
Business assistance advisory committee with three labor, three business, and five agency
members;
Impact assessment: Analysis every two years of jobs, wages, and benefits
of programs.
Conditions. Job creation: Net increase in jobs within two years.
Wages and benefits: Goals set by agency.
Enforcement. Clawback: If there is no increase in employment, or
wage and benefit goals are not met. |
| West Virginia |
Employee
Ownership Assistance Program
(§5b:5) |
Conditions.
Job creation: Recipient must create and retain one job per $15,000;
Job retention: Loans only for employee ownership groups reorganizing
facility faced with threat of closing, or closed less than one year. |
| West Virginia |
West
Virginia Capital Company
( §5e:1) |
Conditions. Anti-relocation:
Capital company must keep all financial assets in West Virginia banks, all companies
capital company invests in must have 50 percent assets and employees in the state. |
| Wisconsin |
Wisconsin
Housing and Economic Development Authority
(W.S. Sec. 234.65 (3)(a)) |
Information. Same
right-to-know and impact assessment requirements as Sec. 66.521 (below) for projects
financed by Housing and Economic Development Authority. |
| Wisconsin |
Municipal
Revenue bonds
(W.S. Sec. 66.521) |
Information. Right-to-know:
Municipalities can sign revenue agreement only if business has given its collective
bargaining agent and state agency 30 days notice;
Participation: If 5 percent of registered voters sign a petition within 30
days of notice of issuance of revenue bonds, municipality must hold referendum on whether
to issue bond;
Impact assessment: Business and state agency must estimate employment
impact; business must submit employment impact statement after project completed.
Conditions. Anti-relocation: Municipality may not enter revenue
agreement with business that has employees elsewhere in state unless business certifies it
will not transfer jobs, or offers employees right to transfer to any new jobs at new site
with the same wages and benefits. |