[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 4247 Introduced in Senate (IS)]

<DOC>






119th CONGRESS
  2d Session
                                S. 4247

 To establish rights for people being considered for and in protective 
 arrangements, including guardianships and conservatorships, or other 
              arrangements, to provide decision supports.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             March 26, 2026

Ms. Duckworth (for herself, Mr. Sanders, and Mr. Fetterman) introduced 
the following bill; which was read twice and referred to the Committee 
               on Health, Education, Labor, and Pensions

_______________________________________________________________________

                                 A BILL


 
 To establish rights for people being considered for and in protective 
 arrangements, including guardianships and conservatorships, or other 
              arrangements, to provide decision supports.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Guardianship Bill of Rights Act of 
2026''.

SEC. 2. FINDINGS AND PURPOSE.

    (a) Findings.--Congress finds the following:
            (1) At least 1,300,000 people in the United States are in 
        some type of guardianship or other protective arrangement.
            (2) A majority of guardianships are plenary and strip 
        almost all rights from individuals, with the restoration of 
        rights being very rare.
            (3) Guardianship can have grave implications limiting the 
        liberty of people in such an arrangement.
            (4) Overbroad, restrictive, and unnecessary guardianships, 
        conservatorships, and other protective arrangements can 
        dramatically curtail the rights of older adults and persons 
        with disabilities.
            (5) A person who is being considered for a protective 
        arrangement, or is in a protective arrangement, including an 
        individual in a guardianship or conservatorship, has a set of 
        fundamental rights including--
                    (A) a right, prior to the imposition of a 
                protective arrangement, to exhaust less restrictive 
                alternative arrangements for supports;
                    (B)(i) a right to an alternative arrangement, for 
                anyone who needs decision supports but does not need a 
                guardianship or conservatorship; and
                    (ii) a right to a supported decisionmaking 
                arrangement for anyone who needs decision supports, 
                whether being considered for or in a protective 
                arrangement;
                    (C) a right to an independent, qualified lawyer 
                who--
                            (i) speaks solely for the person who is 
                        being considered for a guardianship or other 
                        protective arrangement, or who is in a 
                        protective arrangement;
                            (ii) is free of a conflict of interest with 
                        the person's family members, and the 
                        corresponding governmental entities, social 
                        service agencies, and courts;
                            (iii) represents the expressed wishes of 
                        the person who is being considered for or who 
                        is in a protective arrangement;
                            (iv) is compensated at a reasonable fee 
                        through the use of public funds, if the person 
                        is not able to pay; and
                            (v) is appointed by the court involved, if 
                        the person does not prefer to have a lawyer of 
                        the person's own choosing;
                    (D) the right to significant input and full 
                participation into decisions about their life, 
                including their health, education, finances, 
                employment, housing, relationships, parenthood, 
                politics, religious activities, and social activities, 
                and other basic decisions affecting their life;
                    (E) if in a protective arrangement, the right to a 
                reasonable, timely method and information for 
                reviewing, modifying, and discontinuing the protective 
                arrangement;
                    (F) if in a protective arrangement, the right to, 
                at a minimum, an annual meaningful review of their 
                protective arrangement that includes representation by 
                a lawyer described in subparagraph (C); and
                    (G) a right to the least restrictive arrangement to 
                provide support to a covered individual needing 
                decision supports.
    (b) Purpose.--The purpose of this Act is to create a process to 
establish a bill of rights for covered individuals who are being 
considered for or who are in a guardianship, conservatorship, supported 
decisionmaking arrangement, or other alternative arrangement, regarding 
the decisions of the individuals to ensure the fundamental rights of 
each such individual are protected and the individual has significant 
input into arrangements of the types described in this subsection.

SEC. 3. DEFINITIONS.

    In this Act:
            (1) Alternative arrangement.--The term ``alternative 
        arrangement'' means an arrangement with key support personnel 
        who may include family members, friends, and professionals, 
        with an approach to meeting the needs of an individual to make 
        decisions that restricts fewer rights of the individual than 
        would the appointment of a guardian or conservator.
            (2) Assistive technology device.--The term ``assistive 
        technology device'' has the meaning given the term in section 3 
        of the Assistive Technology Act of 1998 (29 U.S.C. 3002).
            (3) Covered individual.--The term ``covered individual'' 
        means--
                    (A) an older adult; and
                    (B) a person with a disability.
            (4) Developmental disability.--The term ``developmental 
        disability'' has the meaning given the term in section 102 of 
        the Developmental Disabilities Assistance and Bill of Rights 
        Act of 2000 (42 U.S.C. 15002).
            (5) Disability.--The term ``disability'' means a disability 
        as defined in section 3 of the Americans with Disabilities Act 
        of 1990 (42 U.S.C. 12102).
            (6) Guardianship.--The term ``guardianship'' means a legal 
        relationship established by a court if an individual is 
        determined to lack the ability to meet essential requirements 
        for physical health, safety, or self-care because the person is 
        unable to receive and evaluate information, or make or 
        communicate decisions, about their person or property, even 
        with appropriate supportive services, assistive technology 
        devices, supported decisionmaking, or other less restrictive 
        alternative arrangements.
            (7) Indian tribe.--The term ``Indian Tribe'' means an 
        entity that--
                    (A) is eligible for funding as an Indian tribe 
                under subpart 1 of part E of title I of the Omnibus 
                Crime Control and Safe Streets Act of 1968 (34 U.S.C. 
                10151 et seq.); and
                    (B) is--
                            (i) eligible for funding as an Indian tribe 
                        under title I of the Rehabilitation Act of 1973 
                        (29 U.S.C. 720 et seq.); or
                            (ii) eligible for funding through an 
                        American Indian consortium under subtitle C of 
                        title I of the Developmental Disabilities 
                        Assistance and Bill of Rights Act of 2000 (42 
                        U.S.C. 15041 et seq.).
            (8) Limited guardianship.--The term ``limited 
        guardianship'' means a guardianship in which a court-appointed 
        fiduciary has the power to make decisions for an individual, 
        with that power defined by the court and for the duration 
        determined by the court.
            (9) Local educational agency; state educational agency.--
        The terms ``local educational agency'' and ``State educational 
        agency'' have the meanings given the terms in section 8101 of 
        the Elementary and Secondary Education Act of 1965 (20 U.S.C. 
        7801).
            (10) Older adult.--The term ``older adult'' means an 
        individual who is 60 years of age or older.
            (11) Person with a disability.--The term ``person with a 
        disability'' means any person who has a disability (including a 
        sensory disability).
            (12) Plenary guardianship.--The term ``plenary 
        guardianship'' means a guardianship in which a court-appointed 
        fiduciary has the power to make all decisions allowed by State 
        law for an individual, often due to a finding that the 
        individual is incapacitated.
            (13) Protection and advocacy system.--The term ``protection 
        and advocacy system'' means a protection and advocacy system 
        established in accordance with section 143 of the Developmental 
        Disabilities Assistance and Bill of Rights Act of 2000 (42 
        U.S.C. 15043).
            (14) Protective arrangement.--The term ``protective 
        arrangement'' means--
                    (A) an arrangement in which a person, acting under 
                a limited court order authorizing support for an 
                individual who the court has determined is in need of 
                decision supports, has the power, for a duration 
                specified in the order, to make such decisions for the 
                individual, without a finding of incapacity or the 
                appointment of a guardian or conservator; or
                    (B) a guardianship or conservatorship.
            (15) Secretary.--The term ``Secretary'' refers to the 
        Secretary of Health and Human Services or the designee of that 
        Secretary.
            (16) Standard.--The term ``standard'' means a requirement.
            (17) State.--The term ``State'' means any of the several 
        States, the District of Columbia, the Commonwealth of Puerto 
        Rico, the United States Virgin Islands, Guam, the Commonwealth 
        of the Northern Mariana Islands, American Samoa, and any Indian 
        Tribe.
            (18) Supported decisionmaking arrangement.--The term 
        ``supported decisionmaking arrangement'' means an agreement or 
        other arrangement, resulting from a series of relationships, 
        practices, and shorter arrangements, of greater or lesser 
        formality and intensity, designed to assist an individual in 
        understanding, making, and communicating the individual's own 
        decisions in a way that does not impede the individual's self-
        determination, including deciding--
                    (A) who provides the individual with supports for 
                the decisions;
                    (B) in which areas of life the individual receives 
                supports, including decisions about health, services 
                received, finances, property, living arrangements, and 
                work; and
                    (C) with whom to associate through the support of 
                people, technology, and other decisionmaking aids.

SEC. 4. GUARDIANSHIP AND OTHER PROTECTIVE ARRANGEMENTS AND SUPPORTED 
              DECISIONMAKING COUNCIL.

    (a) Establishment of a Guardianship and Other Protective 
Arrangements and Supported Decisionmaking Council.--
            (1) Establishment.--Not later than 180 days after the date 
        of enactment of this Act, the Secretary shall establish in the 
        Department of Health and Human Services a Guardianship and 
        Other Protective Arrangements and Supported Decisionmaking 
        Council (referred to in this Act as ``the Council'').
            (2) Duties of the council.--The Council shall advise the 
        Secretary on the development of standards under section 5 
        related to guardianships, conservatorships, supported 
        decisionmaking arrangements, and other alternative 
        arrangements, including recommending standards on the 
        fundamental rights (including the implementation of those 
        rights) of a covered individual in a guardianship, 
        conservatorship, supported decisionmaking arrangement, or other 
        alternative arrangement.
            (3) Guardianship bill of rights.--The Council's 
        recommendations for those standards on the fundamental rights 
        of a covered individual in a guardianship, conservatorship, 
        supported decisionmaking arrangement, or other alternative 
        arrangement (commonly known as the ``Guardianship Bill of 
        Rights'') shall address, at minimum--
                    (A) the scope of the fundamental rights, including 
                the fundamental rights described in section 2(a)(5);
                    (B) which fundamental rights cannot be restricted, 
                which can be restricted but not delegated, and which 
                can be restricted but only with further due process 
                protections;
                    (C) due process protections to be provided, during 
                consideration of an arrangement, to protect the 
                fundamental rights;
                    (D) the fundamental rights related to--
                            (i) voting access and decisionmaking;
                            (ii) decisionmaking concerning marriage and 
                        other relationships, including romantic, 
                        friendship, and family relationships;
                            (iii) reproductive decisionmaking;
                            (iv) financial decisionmaking on matters 
                        that do not jeopardize long-term security;
                            (v) educational decisionmaking;
                            (vi) health and medical decisionmaking, 
                        including the right to private communication 
                        between an individual and the individual's 
                        health care provider;
                            (vii) decisionmaking for religious 
                        observation and activities;
                            (viii) decisionmaking concerning a place of 
                        residency;
                            (ix) decisionmaking for visitation and 
                        association;
                            (x) decisionmaking for travel;
                            (xi) communication; and
                            (xii) decisionmaking for daily decisions; 
                        and
                    (E) maintenance of a covered individual's 
                fundamental rights in their decisionmaking.
            (4) Membership.--
                    (A) Background.--The Secretary shall appoint 
                members to the Council. The Council shall be composed 
                of 30 members that include--
                            (i) five covered individuals currently (as 
                        of the date of appointment) using a supported 
                        decisionmaking arrangement;
                            (ii) four covered individuals currently (as 
                        of the date of appointment) in a protective 
                        arrangement;
                            (iii) three family members of covered 
                        individuals who are at risk of being in, or are 
                        in, protective arrangements;
                            (iv) two lawyers, including at least 1 of 
                        whom--
                                    (I) is a lawyer who has served a 
                                protection and advocacy system or legal 
                                services organization;
                                    (II) has experience in 
                                representation of covered individuals 
                                in contesting or limiting 
                                guardianships; and
                                    (III) has experience in supported 
                                decisionmaking arrangements, other 
                                alternative arrangements, and 
                                protective arrangements;
                            (v) two judges with experience managing 
                        contested and uncontested guardianships;
                            (vi) two teachers or special education 
                        personnel from an elementary school or 
                        secondary school;
                            (vii) two behavioral health care 
                        professionals;
                            (viii) one independent living specialist;
                            (ix) two other professionals with extensive 
                        knowledge of supported decisionmaking 
                        arrangements;
                            (x) two representatives of disability-led 
                        organizations, meaning organizations for which 
                        at least 50 percent of the staff have a 
                        disability, or 50 percent of the members of the 
                        governing body have a disability;
                            (xi) two representatives of organizations 
                        representing older adults;
                            (xii) one guardian, who shall be a 
                        certified guardian if the State involved 
                        provides for such certifications;
                            (xiii) one guardianship investigator; and
                            (xiv) one representative of a State 
                        developmental disability agency, State agency 
                        on aging, or State adult protective services 
                        agency.
                    (B) Diversity.--Members of the Council shall 
                represent diverse racial, ethnic, religious, gender, 
                geographic, socioeconomic, religious, age, and 
                disability categories.
                    (C) Period of appointment; vacancies.--
                            (i) Term.--Members shall be appointed for a 
                        3-year term and may be reappointed for one 
                        additional term.
                            (ii) Vacancies.--Any vacancy in the Council 
                        shall not affect its powers, but shall be 
                        expeditiously filled by the Secretary.
                    (D) Chair; vice chair.--At the first meeting of the 
                Council, the Council shall select a Chair and Vice 
                Chair from among its members. The Council shall select 
                a member with the characteristics described in clause 
                (i) or (ii) of subparagraph (A) to fill at least one of 
                those positions.
            (5) Council reports.--
                    (A) Initial report.--The Council shall prepare a 
                report in which it makes its initial recommendations on 
                the standards described in section 5, not later than 2 
                years after the date of the Council's establishment.
                    (B) Subsequent reports.--For the 10-year period 
                beginning on that date of establishment, not later than 
                4 years after that date and not later than every 2 
                years thereafter, the Council will review the standards 
                established under section 5 and prepare a report in 
                which it makes its subsequent recommendations on the 
                standards.
                    (C) Submission.--The Council shall make the reports 
                described in this paragraph publicly available and 
                submit the reports to--
                            (i) the Secretary;
                            (ii) the Committee on Health, Education, 
                        Labor, and Pensions of the Senate;
                            (iii) the Special Committee on Aging of the 
                        Senate;
                            (iv) the Committee on the Judiciary of the 
                        Senate;
                            (v) the Committee on Education and 
                        Workforce of the House of Representatives;
                            (vi) the Committee on Energy and Commerce 
                        of the House of Representatives; and
                            (vii) the Committee on the Judiciary of the 
                        House of Representatives.
            (6) Personnel matters.--
                    (A) No additional compensation.--Members of the 
                Council who are officers or employees of the United 
                States shall serve without compensation in addition to 
                that received for their services as officers or 
                employees of the United States. Other members of the 
                Council shall serve without compensation for the 
                performance of services for the Council. 
                Notwithstanding section 1342 of title 31, United States 
                Code, the Secretary may accept the voluntary and 
                uncompensated services of members of the Council.
                    (B) Travel expenses.--The members of the Council 
                shall be allowed travel expenses, including per diem in 
                lieu of subsistence, at rates authorized for employees 
                of agencies in subchapter I of chapter 57 of title 5, 
                United States Code, while away from their homes or 
                regular places of business in the performance of 
                services for the Council.
                    (C) Detail of government employees.--Any Federal 
                Government employee may be detailed to the Council 
                without reimbursement, and such detail shall be without 
                interruption or loss of civil service status or 
                privilege.
    (b) Termination.--The Council shall terminate 10 years after the 
date of the establishment of the Council.

SEC. 5. STANDARDS FOR GUARDIANSHIPS, CONSERVATORSHIPS, AND ALTERNATIVE 
              ARRANGEMENTS.

    (a) Standards for Establishing, Reviewing, Modifying, and 
Discontinuing Guardianships, Conservatorships, or Other Protective 
Arrangements.--The Secretary, through the Administrator of the 
Administration for Community Living, with significant input from the 
Council, shall develop standards for establishing, reviewing, 
modifying, and discontinuing any protective arrangement for a covered 
individual, including guardianships and conservatorships, including 
standards for each of the following:
            (1) Establishing protective arrangements.
            (2) Establishing frequencies, of not more than 1 year, for 
        regular review of protective arrangements by the court of 
        jurisdiction.
            (3) Guaranteed procedures for modification or 
        discontinuation of protective arrangements.
            (4) Guaranteed representation by an independent, qualified, 
        and compensated lawyer described in section 2(a)(5)(C) for the 
        covered individual being considered for a protective 
        arrangement or in a protective arrangement.
            (5) Access to due process while the individual is being 
        considered for a protective arrangement and while in a 
        protective arrangement.
            (6) Options for full restoration of rights for a covered 
        individual in a protective arrangement.
            (7) Ordering limited protective arrangements when less 
        restrictive arrangements, such as supported decisionmaking 
        arrangements, are not appropriate.
            (8)(A) Collecting detailed data at the national and State 
        levels on the use of guardianships and other protective 
        arrangements, supported decisionmaking arrangements, and other 
        alternative arrangements.
            (B) Reporting that data, taken as a whole and disaggregated 
        by gender identity, race, ethnicity, sexual orientation, income 
        level, living situation, age, disability type, and reason for 
        guardianship or other protective arrangement.
    (b) Standards for Establishing Supported Decisionmaking and Other 
Alternative Arrangements.--The Secretary, through the Administrator of 
the Administration for Community Living, with significant input from 
the Council, shall develop system standards and other standards for 
establishing supported decisionmaking arrangements and other 
alternative arrangements as the default decision support options for 
covered individuals to avert the use of guardianship or a more 
restrictive protective arrangement, including--
            (1) system standards that promote supported decisionmaking 
        arrangements and other alternative arrangements for 
        decisionmaking arrangements, including decisionmaking 
        arrangements within local educational agencies, health care 
        systems, disability and aging services systems, financial 
        institutions, and court systems;
            (2) standards for the areas (such as education, finance, 
        and health) in which a covered individual requires 
        decisionmaking supports;
            (3) standards for how a covered individual using a 
        supported decisionmaking arrangement will select the persons to 
        serve on the supported decisionmaking team;
            (4) standards for additional supports, such as assistive 
        technology devices, required to ensure maximum participation by 
        covered individuals in their decisionmaking; and
            (5) standards for interrupting the processes that lead to 
        guardianship or conservatorship through retraining key 
        decisionmakers, such as court personnel and administrators, to 
        recognize overbroad petitions for guardianships or 
        conservatorships.
    (c) Standards for Transitioning From Guardianships to Alternative 
Arrangements.--The Secretary, with significant input from the Council 
and a stakeholder group process, shall--
            (1) establish standards, for transitioning covered 
        individuals from guardianship or conservatorship arrangements 
        into supported decisionmaking arrangements or other alternative 
        arrangements, that restore the rights of individuals in 
        appropriate circumstances; and
            (2) establish standards that--
                    (A) require a periodic review of guardianships and 
                conservatorships, to transition covered individuals in 
                either type of arrangement to a supported 
                decisionmaking arrangement or another alternative 
                arrangement;
                    (B) provide for such a review at least once a year 
                for such covered individuals; and
                    (C) require that a review of a guardianship or 
                conservatorship occurs if such a covered individual 
                requests that review.
    (d) Minimum Standards for Establishment and Review of Protective 
Arrangements.--The Secretary, with significant input from the Council, 
shall--
            (1) establish standards for establishing guardianships or 
        other protective arrangements, including in the case of a 
        plenary guardianship, standards for health, medical, and 
        financial well-being reviews by the corresponding members 
        serving on a guardianship review panel before the guardianship 
        is established and during reviews described in paragraph (4);
            (2) create standards for individuals eligible to serve on 
        such a review panel, which shall include lawyers, and 
        advocates, with experience protecting the civil rights 
        described in subsection (a), other professionals with 
        experience in protective arrangements (such as doctors, 
        psychologists, and certified financial planners), and covered 
        individuals;
            (3) establish standards requiring background checks of 
        individuals seeking to serve on guardianship review panels; and
            (4) establish standards for reviews of protective 
        arrangements described in section 2(a)(5)(F).
    (e) Availability and Accessibility.--The Secretary shall make the 
standards described in this section, and information on the standards, 
available and accessible to covered individuals, family members and 
guardians of covered individuals, judges and court personnel, school 
personnel, minority language communities, and additional appropriate 
entities and individuals.
    (f) Relation to Other Law.--A State that seeks funding under--
            (1) title I of the Rehabilitation Act of 1973 (29 U.S.C. 
        720 et seq.) shall include, in the State plan submitted under 
        section 101 of that Act (29 U.S.C. 721) or the application 
        submitted under section 121 of that Act (29 U.S.C. 741), as the 
        case may be, an assurance that the State is implementing and 
        enforcing the standards described in this section and issued by 
        the Secretary, other than subsection (c); and
            (2) subtitle B or C of the Developmental Disabilities 
        Assistance and Bill of Rights Act of 2000 (42 U.S.C. 15021 et 
        seq., 15041 et seq.) shall include, in the State plan submitted 
        under section 124 of that Act (42 U.S.C. 15024) or the 
        materials demonstrating eligibility under section 143 of that 
        Act (42 U.S.C. 15043), as the case may be, the assurance 
        described in paragraph (1).

SEC. 6. PROTECTION AND ADVOCACY PROGRAM FOR OVERSIGHT OF PROTECTIVE 
              ARRANGEMENTS.

    Title I of the Developmental Disabilities Assistance and Bill of 
Rights Act of 2000 (42 U.S.C. 15001 et seq.) is amended by adding at 
the end the following:

            ``Subtitle F--Protective Arrangements Oversight

``SEC. 171. PROTECTION AND ADVOCACY PROGRAM FOR OVERSIGHT OF PROTECTIVE 
              ARRANGEMENTS.

    ``(a) Definitions.--In this section:
            ``(1) American indian consortium; state.--The terms 
        `American Indian Consortium' and `State' have the meanings 
        given the terms in section 102.
            ``(2) Guardianship bill of rights definitions.--Except as 
        provided in paragraphs (1) and (3), the terms used in this 
        section have the meanings given the terms in section 3 of the 
        Guardianship Bill of Rights Act of 2026.
            ``(3) Protection and advocacy system.--The term `protection 
        and advocacy system' means--
                    ``(A) a protection and advocacy system established 
                in accordance with section 143; and
                    ``(B) an American Indian Consortium that provides 
                protection and advocacy services under section 142.
    ``(b) Establishment.--The Secretary, acting through the 
Administrator for the Administration for Community Living, shall 
establish a Protection and Advocacy Program, for oversight and 
monitoring of State and local guardianships, conservatorships, and 
other protective arrangements.
    ``(c) Grants.--The Secretary shall make a grant to each protection 
and advocacy system to establish or expand a Protection and Advocacy 
Program for Oversight of Protective Arrangements.
    ``(d) Authority.--In order for a protection and advocacy system for 
a State or serving an American Indian tribe to receive a grant under 
this section--
            ``(1) the State or tribe shall have in effect a protective 
        arrangement oversight system to protect and advocate for the 
        rights of covered individuals concerning protective 
        arrangements; and
            ``(2) the protective arrangement oversight system shall 
        have the authority to--
                    ``(A) pursue legal, administrative, and other 
                appropriate remedies or approaches to ensure the 
                protection of, and advocacy for, the rights of covered 
                individuals within the State or American Indian tribe 
                who are being considered for or in a protective 
                arrangement;
                    ``(B) provide legal representation to covered 
                individuals who--
                            ``(i) are facing a proceeding to establish 
                        a protective arrangement; or
                            ``(ii) who desire to modify or discontinue 
                        a protective arrangement;
                    ``(C) provide information, referrals, training, and 
                legal representation to enable a covered individual to 
                establish or defend a supported decisionmaking 
                arrangement or another alternative arrangement, 
                including providing such services in plain language, 
                American Sign Language, and other minority languages; 
                and
                    ``(D) investigate incidents of abuse of 
                guardianships and other protective arrangements.
    ``(e) Use of Funds.--
            ``(1) In general.--An entity that receives a grant under 
        this section for a protective arrangement oversight system 
        shall carry out the activities described in subsection (d) or 
        (f).
            ``(2) Limitation.--The protective arrangement oversight 
        system may not use the grant funds to provide legal 
        representation, or other services, to persons seeking to 
        establish or maintain (with or without modification) a 
        guardianship or conservatorship.
    ``(f) Reports.--Each entity that receives a grant under this 
section for a protective arrangement oversight system shall prepare and 
submit to the Secretary, in accordance with such requirements as the 
Secretary may specify, information on activities carried out through 
the corresponding program described in subsection (c).
    ``(g) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out this section $50,000,000 for fiscal year 2027 
and each succeeding fiscal year.''.
                                 <all>