Transcript Highlights:

• In the end of the 80's, the Legislature gave us property tax oversight 160 people okay and property tax
• If you look at the tax side, we do a math audit of every single rec tax return that comes in 700,000
• If you were proofs and tax, it's not going to get finished until 29.
• Let's send that down to the refund program, the process, the refund. That's an example.
• It's the tax side.

Transcript Highlights:

• refunds or inviting a tax audit.
• refunds or invite a tax audit.
• </c> educational benefits covered by the tax educational benefits covered by the tax credit<00:01:45.880
• </c> to half the eligible education tax to half the eligible education tax credit<00:02:29.560><c> and
• subject to income taxes.

Keywords: 1183, house

Transcript Highlights:

• That you stopped by a rookie tax assessor collector to pick up some license plates.
• we're celebrating. your 80th birthday at this point but I do remember your first visit to a Rookie Tax
• We do have representations from the county from the bail project that these were all refunds that no
• a county's ability to reimburse bail payments after a cause is resolved and the court orders the refund
• The county for refunding a defendants posted bill to the nonprofit that originally paid the bill.

Bills: SJR 1 , SB 9 , SB 40 , SJR 36 , SJR 1 , SJR 5 , SB 9 , SB 40

Keywords: bail denial, illegal aliens, felony offenses, constitutional amendment, law enforcement, bail reform, defendants, pretrial detention, public safety, criminal justice, charitable bail organizations, bail bonds, public funds, political subdivision, injunctive relief, taxpayer rights, bail, criminal justice reform

Transcript Highlights:

• We've done the circuit breaker tax credit. We put that out last year.
• We have the 12th lowest state sales tax rate in the country, and we don't charge sales tax on really
• The issue is, I think, because refunds are what they are, right?
• We know refunds are going to be probably a billion and a half, not $1.
• It's the marijuana tax. Is that correct? That's right. It's the cannabis tax.

Committee: House Budget

Summary: The committee first heard the State Auditor’s fiscal year 2027 budget request. Auditor Scott Fitzpatrick described rebuilding the office after staffing had fallen to a historic low, explaining that the office has grown from 92.5 to 119 FTE but still needs several years to reach full staffing, especially at the manager level. He said most of the budget is payroll, noted the office’s use of lapsing general revenue while staffing is rebuilt, and outlined requests including core operating funds, a small sports betting audit NDI, and a $290,000 increase to the CPA stipend to address recruitment and retention problems. Members also discussed the auditor’s authority to audit state agencies and subrecipients, the office’s role in performance audits, and the meaning of “E” appropriations and the auditor’s recent general revenue conditions report. The committee then moved to public testimony on House Bill 10, focusing on Department of Health and Senior Services and Department of Mental Health issues. One witness from the American Heart Association supported continued funding for cardiac emergency response planning in schools, citing AEDs, CPR training, and about 480 schools served. Another witness from the Alzheimer’s Association urged rejection of a proposed $1 million reduction to the Missouri caregiver program, arguing it supports families caring for people with dementia and helps avoid more expensive institutional care. Most of the testimony concerned proposed cuts to developmental disability services, especially day habilitation and self-directed supports (SDS). Providers, family members, and workers said the proposed reductions would force service cuts, reduce wages, and threaten community-based care that keeps people at home and out of more costly facilities. They argued the cuts would shift costs to emergency, residential, or institutional settings and asked the committee to preserve current funding levels. Several members asked questions about provider rates, the share of services delivered by private providers, and the cost difference between SDS and institutional care. The hearing ended with the chair apologizing for earlier tension, explaining the schedule, and recessing the committee to return later because of House floor obligations.

Transcript Highlights:

• collector for each parish to create an annual tax exemption budget related to local sales and use tax
• So this will put a requirement on local taxing authorities to provide the level of tax exemption that
• COST and the Tax Foundation both do grading of different states’ tax policies.
• sales tax system in Louisiana.
• petition to quiet a tax sale.

Summary: The Ways and Means Committee met on April 21, 2026, and took up a series of tax, revenue, and property-tax related measures. SB 318 was amended and reported as amended; it revises the Department of Revenue’s annual tax exemption budget process by removing parish-level reporting from that report, creating a separate business tax benefit report by NAICS code, and requiring parish sales tax collectors to produce a similar local exemption report. SB 128, allowing the Department of Revenue to use an existing vendor for address-change services, was reported favorably. SB 149, concerning the issuance and sale of general obligation bonds and requiring good-faith deposits only from the winning bidder, was amended and reported as amended. SB 180, which lets a surviving spouse of a deceased disabled veteran transfer an expanded homestead exemption one time under certain circumstances, was reported favorably. SB 196, extending the tax appeal period from 60 to 90 days and making conforming changes elsewhere in law, was amended and reported as amended. SCR 11, creating the Anchor Home Task Force to study tax credits to encourage Louisiana college graduates to stay and work in the state, was reported favorably. SB 340, making the permanent homestead exemption form requirement statewide for assessors, was reported favorably. Later in the meeting, the committee heard several bills from Senator Gregory Miller on the state’s ongoing tax sale and ad valorem tax reform package. SB 73 was reported favorably to resolve a conflict between prior legislation and the 2024 constitutional amendment on tax sale timing. SB 238 was reported favorably to clarify which collection procedures apply to older tax sales and to preserve prior notice procedures where already completed. SB 191 was amended to restore the requirement for two advertisements for tax lien auctions instead of one, and then reported favorably as amended. SB 89, a backup measure to require the St. Charles Parish assessor to provide a permanent homestead exemption form, was also reported favorably, with the sponsor noting it was intended to avoid duplication if the statewide bill already enacted the same policy. Testimony was generally supportive across the agenda, with Department of Revenue, Department of Veterans Affairs, local tax, sheriffs, press, and land title representatives appearing in support or for information. Committee members asked a few clarifying questions, mainly about the scope of homestead exemption portability, whether local governments would face new costs, and the effect of the tax appeal deadline change. No roll-call votes were taken; the committee adopted amendments where offered and reported the bills and resolution favorably or as amended by unanimous consent. The meeting then adjourned.

Transcript Highlights:

• Bill 1 of the 2022 Extraordinary Session and is funded through an $80 million distribution from sales tax
• Bill 1 of the 2022 Extraordinary Session and is funded through an $80 million distribution from sales tax
• The Tax Commission has a collection agency that they use.
• First, I'm going to talk about the rehabilitation revenue and refunds fund.
• This is requested from a dedicated fund from the Social Security Administration refunds.

Keywords: 989, all

Summary: The committee heard budget presentations first for the Idaho Workforce Development Council. Analyst Brooke Dupree reviewed the agency’s statutory role, funding sources, staffing, and FY27 requests, including an ongoing transfer within the In Demand Careers Fund to increase trustee and benefit payments for Idaho Launch grants, a proposal to consolidate the STEM Action Center into the council, and requests for reappropriation authority for several grant funds. Director Wendy Sechrist said Launch, workforce training, semiconductor, and child care grants have produced strong participation and wage gains, and she explained that the proposed STEM merger would transfer remaining dedicated-fund balances to the Workforce Development Training Fund. Members asked about the effect of a $10 million cash transfer on Launch awards, repayment of grants by students who do not meet requirements, and the use of employer training funds; Sechrist said wording such as “up to $10 million” would avoid reducing awards and that the agency is still exploring debt collection options. The committee then reviewed the Idaho Commission for the Blind and Visually Impaired. Dupree outlined the agency’s vocational rehabilitation and independent living services, its dedicated funds, and FY27 requests for additional appropriation to spend Social Security reimbursement revenue and for replacement vehicles from the adaptive aids fund. Administrator Beth Cunningham said the agency uses those funds to support clients’ employment and independence, and that the requested increases would help cover needed vehicles and offset other costs. She also said holdbacks would have a modest effect on services, including reduced site restoration funding and some cuts to client services and travel. Finally, the Idaho State Historical Society presented its budget. Dupree described the agency’s preservation mission, staffing, dedicated funds, and FY27 requests, including $450,000 for the second year of moving state records and collections into a new archives addition, plus IT hardware and reappropriation authority. Director Janet Gallimore emphasized stewardship of state records and artifacts, the importance of the collections move, and the agency’s role in America 250 activities. Members asked about archaeological review travel, the agency’s long tenure, and the use of miscellaneous revenue; Gallimore agreed to provide travel records and thanked the committee for its support. The meeting ended with a presentation of historical artifacts and adjournment until the next day.

Transcript Highlights:

• So we're taxing taxes. Okay. That's rhetorical on my part.
• And taxing taxes is the most ridiculous thing that we do around here, but I know we do a lot of that.
• This is for refunds.
• This is $940,000 of authority to pay refunds. $940,000 of authority to pay refunds.
• This allows the department to intercept tax refunds that are owed to the department. Page 68.

Committee: House Budget

Keywords: 959, house, all

Transcript Highlights:

• It sets structured processes before local taxing jurisdictions may increase taxes beyond those levels
• Otherwise, that amount is refunded back.
• Otherwise, that amount is refunded back.
• They get taxed on their inventory.
• They get taxed on their inventory.

Summary: The committee heard and advanced a series of bills and resolutions, many involving taxes, education funding, health policy, and election rules. Representative Newton’s HB 1823, on the Oklahoma Housing Finance Agency’s home-building activities, passed 10-0. Speaker Hilbert’s HB 2425, which would align Oklahoma election dates more closely with Texas and move some elections to March, passed 9-2 after debate about turnout and accountability. HB 4440, requiring Medicaid work requirements to track federal law, passed 10-2 amid discussion of chronic unemployment and the limits of changing Medicaid expansion because it is in the Constitution. HJR 1087, a major proposal to restructure the T-SET tobacco settlement trust and redirect funds toward higher education and related uses, passed 12-0 after extensive debate over venture capital investing, public health spending, and whether the trust should be modernized. The committee also took up several property-tax measures. HJR 1053 would create a revenue-neutral ad valorem framework, requiring local approval for increases beyond prior-year levels; it passed 9-2. HJR 1054 would exempt business inventory from ad valorem taxation, and after questions about scope and possible abuse it passed 9-2. HJR 1044 would lower the annual cap on growth in assessed value for homestead and agricultural property from 3% to 2%; it passed 9-2. HB 4145 would raise the homestead exemption from $1,000 to $7,000 and passed 9-1. HJR 1081 would freeze ad valorem taxes for qualifying seniors and passed 8-1. The committee also advanced HB 3891, a county commissioner pay bill, after title was struck and members discussed its impact on small counties; it passed 9-2. Other measures included HB 1770, directing an elk population study by Oklahoma State University, which passed 11-0; HB 1675, requiring youth camps to complete site-specific hazardous assessments, which passed 11-0; HB 3627, allowing the State Committee of Blind Vendors to meet by video conference due to quorum issues, which passed 11-0; HB 3472, expanding tire-recycling fund eligibility, which passed 10-1; and HB 1225, barring changes to the biological sex designation on birth certificates, which passed 8-2 after debate over medical, legal, and equal-protection concerns. The committee also advanced HJR 1019, a heavily amended proposal concerning party nominations for general elections, after striking title and narrowing the scope to federal, state, and county races; it passed 8-1 with two not voting. HB 3462, updating plumbing licensing law and aligning exam standards with other trades, passed 9-0 after title was struck to accommodate further negotiations.

Transcript Highlights:

• Here are the tax package breakdowns: the foster parent and guardian tax credit, which recognizes the
• This establishes a refund tax credit for search and rescue volunteers with a $1.5 million cap.
• So, I really appreciate the tax committee's hard work on the tax bill, and this item in particular I
• I really appreciate the tax committee's work on this again.
• Thank the Chair of the tax committee for this tax package, and I want to thank the professionals sitting

Transcript Highlights:

• for property or income tax refunds or to offset the cost of on-time tax reductions.
• Refunds and tax reductions would be limited to taxpayers’ liability for tax.
• :10:13.719><c> or</c><01:10:14.000><c> income</c><01:10:14.520><c> tax</c><01:10:15.080><c> refunds</
• the cost of ontime tax reductions offset the cost of ontime tax reductions refunds<01:10:19.199><c>
• ><c> be</c> refunds and tax reductions would be refunds and tax reductions would be limited<01:10:21.120

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• The Tax Foundation indicates we have the ninth highest per capita tax collection.
• The tax foundation indicates we have the ninth highest per capita tax collection.
• No surprise that the Tax Foundation finds us 11th highest in the country from a perspective of tax competitiveness
• The purpose of the senior property tax exemption is to put seniors on fixed income who deserve tax relief
• The purpose of the senior property tax exemption is to put seniors on fixed income who deserve tax relief

Keywords: 1212, all

Transcript Highlights:

• , together with interest on the refunded amount at the same rate as the interest for delinquent taxes
• ... ...to refund, together with interest on the refunded amount at the same rate as the interest for
• The first one is the amount of tax liability as related to nameplate capacity, along with the tax designation
• That is all of the taxes. They don't tax the land commercially and things like that.
• So that's how the land is being taxed.

Committee: House Utilities

Summary: The committee first took up House Committee Substitute for House Bills 21, 22, and 1626, which would combine the bills and add a clawback/refund provision for construction work in progress in base rates if costs were imprudently incurred or a project is not placed in service in a reasonable time. Supporters argued Missouri should remove its CWIP ban to stay competitive with neighboring states and attract utility investment, while opponents warned about unknown costs and timelines for ratepayers. The substitute was adopted, and the committee voted the combined bill do pass by 12 ayes and 7 noes. The committee then considered House Bill 2711, as amended by a substitute, dealing with broadband-related property tax treatment. The sponsor explained the substitute narrowed the bill to new installations, added a seven-year sunset, and aimed to clarify assessment issues. Supporters said the measure would help expand broadband infrastructure and improve service in underserved areas, while opponents argued the tax break should not apply to upgrades within existing service territories and questioned whether the bill truly expanded access. The committee adopted the substitute and voted the bill do pass by 12 ayes and 7 noes. The remainder of the hearing focused on House Bill 2762, a broad solar/wind/water measure. The sponsor described provisions setting a $2,500 per megawatt tax on solar nameplate capacity, creating more uniform assessment rules, establishing setbacks for solar facilities, limiting eminent domain use, and including smaller sections on water district dissolution and wind turbine lighting. Testimony was mixed: solar developers, Clean Grid Alliance, Renew Missouri, and Missouri Farm Bureau supported clearer rules, grandfathering, and setbacks they viewed as reasonable, while landowners and local residents raised concerns about property rights, transparency, runoff, glare, noise, and the impact of large solar projects on neighboring farms and homes. No final action on HB 2762 was taken in the portion provided, but the chair said a committee substitute would be developed to address the solar issues more comprehensively.

Bills: HB145 , HR1 , SB29 , SB37 , SB193 , SB58 , SB64 , HB195 , HB234 , HB279 , HB287 , HB292 , HB303 , SB30 , SB35 , SB40 , SB43 , SB48 , SB96 , SB143 , HJM1 , HM7 , HM17 , HM4 , HM22 , HM23 , HM24 , HM26 , HM2 , HM16 , HM32 , HM13 , HM47 , HM20 , HM51 , HM1 , HM31 , HM35 , HM36 , HM46 , HM53 , HM54 , HM39 , HM29 , HM43 , HM59 , HM11 , HM14 , HM21 , HM34 , HM50 , HB332

Keywords: high-wage jobs, tax credit, job creation, New Mexico, economic development, House Resolution 1, HR1, House investigatory subcommittee, special committee, legislative investigation, subpoena power, public corruption, criminal activity, Zorro ranch, Santa Fe County, public accountability, government oversight, impeachment power, children and vulnerable persons, public funds

Transcript Highlights:

• Taxes by any other name are still taxes. Crippling taxation lights taxpayers' hair on fire.
• Taxes by any other name are government. Taxes by any other name are still<01:06:19.680><c> taxes.
• imposed</c> which states tax taxes cannot be imposed which states tax taxes cannot be imposed without
• </c> will be burdened by the tax. will be burdened by the tax.
• </c><01:14:15.360><c> Uh</c> semantics of a fee or a tax. Uh semantics of a fee or a tax.

Bills: SF0099 , SF0116 , SJ0006

Committee: Senate Judiciary

Keywords: easement, electricity delivery, public utility, prescriptive easement, landowner rights, surface water, drainage utilities, municipality, elections, environmental management, shared parenting, family law, joint custody, child well-being, parental rights, 916, all

Transcript Highlights:

• </c> Advances in technology and the 45V Advances in technology and the 45V federal<00:02:58.160><c> tax
• <00:02:59.400><c> House</c><00:02:59.600><c> Speaker</c> Advances in technology and the 45V federal tax
• and<00:13:35.720><c> then</c><00:13:35.880><c> we</c><00:13:36.000><c> would</c><00:13:36.200><c> refund
• </c><00:13:37.160><c> that</c><00:13:37.480><c> amount</c> and then we would refund that amount and then
• we would refund that amount right<00:13:38.200><c> there</c><00:13:38.360><c> on</c><00:13:38.480><c

Keywords: 1183, house

Transcript Highlights:

• current tax year, so the tax filing season that just ended on April 15th, the budget proposal would completely
• You don’t get a tax deduction, and then it grows tax-free.
• Then when you got to your state tax form, you’d be able to take the $6,000 off your state taxes.
• credits and tax deductions.
• credits and tax deductions.

Summary: The meeting began with a JLBC presentation on the state budget proposal. Staff reviewed revenue changes from the April forecast, which lowered expected growth slightly, and then walked through major tax policy provisions. Those included full conformity with HR1 for the current tax year, a shift to the provisions of SB 1106 for future tax years, new deductions for retirement/pension distributions and Roth IRA contributions, an increase in the dependent credit, and a child and dependent care subtraction. Staff said the tax changes had an overall fiscal impact of about $1.4 billion over four years. They also described offsets from repealing several tax credits and exemptions, including solar-related tax breaks, a renewable energy production credit, a new employment tax credit, a refundable R&D credit for smaller employers, and a pollution-control device credit, totaling about $75 million in added revenue. Another budget item would redirect Arizona Commerce Authority Competes Fund lottery distributions to the general fund. Members asked questions about the budget’s effect on ACCESS eligibility checks, state employee health insurance funding, and cuts to one-time funding for area agencies on aging and Alzheimer’s programs. The committee then moved to caucus items on several bills. HB 2249, as amended by the Senate, would expand the parents’ bill of rights to include access to a child’s complete educational record and notice if school staff facilitate social transitioning, and would require investigation of prior violations; the sponsor concurred with the amendment. HB 2035 would require DCS and courts to identify and consider extended family for kinship foster care placement, with Senate changes shortening a reporting deadline and adding adopted family members to the definition. HB 2170 would bar state contracts for electronic or IT goods with PRC-controlled companies, with a certification requirement added in the Senate. HB 2573 would remove a waiting period for ignition interlock restricted licenses after DUI revocation and adjust psychotherapy language. HB 2415 on kratom would classify synthetic kratom as a narcotic drug and add advertising, packaging, and retail restrictions, but the sponsor intended to refuse the Senate changes. HB 2873 would let local petition sponsors withdraw municipal referendum petitions retroactively, which members noted could affect the Marana data center petition effort. The final bill discussed, SB 1798, would create a Financial Aid Awareness Program in the Department of Education to recognize schools that support FAFSA completion. Members questioned whether the department would need additional staff or resources, but no fiscal note had been provided. The meeting ended with recognition of interns and a brief photo opportunity before the caucus moved into closed session.

Transcript Highlights:

• date are not modified by the new provisions related to tax increment financing.
• refund application for up to five days if the property for which the refund was sought is subject to
• We'll begin with HB 2451 concerning local tax increment financing.
• Jeff Pack, Washington Citizens Against Unfair Taxes.
• And we have no say over this ferry district and the taxes to be imposed from it.

Summary: The House Local Government Committee heard public testimony on HB 2588, which would let county ferry districts exercise broader authority over ferries rather than being limited to passenger-only ferries. The sponsor and county officials from Whatcom, Pierce, and Skagit described rising operating and capital costs for county-run vehicle ferries and said the bill would give local governments a needed funding tool. Opponents argued it would create another tax burden and that county councils do not directly represent voters on such decisions. The hearing on HB 2588 was later reopened for additional testimony, but no vote was taken in the hearing portion. The committee also heard HB 2094, which would require non-charter counties to appoint coroners rather than elect them, unless they use appointed medical examiners. The sponsor said the bill was intended to address accountability and staffing problems, citing Yakima County as an example and arguing that coroner positions are technical and should be filled through hiring rather than partisan elections. Supporters said appointment would reduce ballot complexity and allow for professional management, while opponents, including elected coroners and the Washington Association of Coroners and Medical Examiners, argued that elected coroners provide independence, public accountability, and the ability to order inquests without political pressure. The public hearing on HB 2094 was closed without committee action during the hearing. In executive session, the committee advanced several bills. HB 2451 on local tax increment financing passed with three adopted amendments and a 7-0 vote. HB 2298 on county title protection programs also passed with one adopted amendment and a 7-0 vote. HB 2566 on local government procurement passed 7-0 without amendment. HB 2267 on urban forest management ordinances passed 4-3 after a substitute was adopted, with some members expressing concern about state guidance becoming too regulatory. HB 2530 on public facilities districts for regional aquatics and sports facilities passed 7-0 after removing the deadline for forming such districts, and HB 2388 on siting distributed energy generation on agricultural lands passed 7-0 after an amendment narrowing the bill’s scope. The committee then returned to public testimony on HB 2094 and HB 2588 before adjourning.

Transcript Highlights:

• refund rights in the<00:18:48.640><c> case</c><00:18:48.720><c> of</c><00:18:48.880><c> fraud</c><00
• That report will also study taxes, the continued use and potential expansion of tax stamps to certify
• tax compliance, and the advantages and disadvantages of other potential methods.
• of tobacco substitutes from the Department of Taxes to the Office of the Attorney General.
• of taxes to the office of the attorney<00:50:45.200><c> general.

Keywords: 926, house, all

Transcript Highlights:

• , use tax audit.
• and use tax.
• It has to do with taxes, business taxes. It has to do with postmark dates.
• Postmarks mean a lot to us, not only on sales tax, but income tax.
• , fees, and fuel tax.

Committee: House Budget

Keywords: 959, house, all

Transcript Highlights:

• with whether it's someone calling about individual income tax, sales tax, property tax questions, a lot
• tax.
• tax credit.
• For North Dakota, 16.3% is property tax, 21% is general sales tax, 6.4% is individual income tax, and
• 4.2% is corporate income tax. 52.2% is other taxes or severance taxes.

Summary: The Tax Reform and Relief Advisory Committee met with a quorum, approved the March 17, 2026 minutes, and heard a lengthy update from Tax Commissioner Brian Croshys on property tax relief programs. He reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting increased relief after House Bill 1158 and House Bill 1176, but also discussing how some households “income adjust out” of eligibility over time. Members asked about indexing income thresholds, expanding eligibility by age alone, simplifying administration, county-level notices, and whether the county and state systems could be streamlined. Croshys said the programs are heavily used, largely administered at the county level, and that the department is still refining compliance and reporting; he also said there were no material findings or overarching concerns in the latest review. The committee agreed more detailed PRC information would likely come back in a September meeting, and the chair announced an afternoon recess for lunch before later reconvening. Shelly Myers then presented the statewide property tax increase report, the zero-growth report, and a statistical report on property values and tax levies by class. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and identified counties and cities with the largest percentage changes in growth or decline. She also summarized recent trends: agricultural values remain relatively flat, while residential, commercial, and centrally assessed values have risen over the last five years; in 2025, residential property accounted for the largest share of statewide property tax levies, followed by commercial, agriculture, and centrally assessed property. Committee members asked about unusual zero-growth figures, the effect of annexation and land-use changes, and whether the 3% levy cap was forcing political subdivisions to use reserves or defer spending. Myers said many counties complied by using reserves, delaying capital projects, or limiting increases, and that some counties had not used their full cap. The committee then moved to the stripper oil extraction tax exemption. Commissioner Croshys reviewed the state’s oil tax structure and estimated the revenue impact of keeping stripper wells exempt from extraction tax while still paying production tax. He said the exemption saves operators hundreds of millions of dollars over a biennium, while the state still collects production tax on those wells. He also discussed projected impacts if the exemption were changed for future wells and noted that future outcomes depend on oil prices, production declines, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly explained the historical difference between the 35-barrel and 30-barrel thresholds for certain wells, citing differences in completion costs and lateral lengths. The committee then heard from EERC CEO Charles Gorecki, who presented an analysis of oil well life cycles and said most oil is produced before wells reach stripper status, but that refracturing or other reinvestment can significantly extend production and keep wells above the threshold for years.