Keywords: KY LRC YouTube, https://www.youtube.com/watch?v=OeR0ycSDyMA, 2026-06-21T07:17:05+00:00, 2.2.24, Data collected via generic collector engine, 00:00:00 – call to order and roll call 00:02:05 – Industry update from Kentucky Farm Bureau Mutual Insurance 00:37:22 – The role of regional banks in Kentucky’s economy 00:59:34 – Department of Financial Institutions update 01:16:10 – Banking code modernization and unlawful financial trade practices, 958, all, 2.2.42, 2.1.47

Transcript Highlights:

• Even the definition of personal information in chapter 487N, which our office enforces, is outdated.
• 33.120> personal<00:50:33.400> information<00:50:33.920> in<00:50:34.040> chapter
• <00:50:34.360> 487N of personal information in chapter 487N of personal information in chapter
• As we mentioned earlier, chapter 487N already includes a definition of personal information for consumer
• already has authority to enforce chapter already has authority to enforce chapter 481E, 481E, 481E

Bills: SB2433, SB2047, SB2425, SB3045, SB2761, SB3001, SB2852, SB2471

Keywords: condominium governance, education trust fund, unit owners, real estate, dispute resolution, financial obligations, community representation, pharmacy benefit managers, maximum allowable cost, transparency, drug pricing, insurance commissioner, contracting pharmacies, healthcare, substance use disorder, SUD, addiction treatment, behavioral health, mental health, rehabilitation

Summary: The committee heard testimony on SB 2433 SD1 relating to condominiums, which would direct the condominium education trust fund toward educational resources for unit owners and require the Real Estate Commission to ensure owners’ interests are represented in funded activities and related rulemaking. Supporters, including the Hawaii Real Estate Commission and a condominium owner advocate, said owners need a seat at the table in condo governance and education efforts. Committee discussion focused on whether the bill was necessary, with the Real Estate Commission indicating it could already use the trust fund for owner education and that owners are already considered stakeholders, though not through a specific commission seat. No vote was taken during the excerpted discussion. The committee then took up SB 2047 SD2 HD1 on pharmacy benefit managers, which would set requirements for maximum allowable cost reimbursement, allow reverse-and-rebill claims after successful appeals, and authorize fines for violations. The Insurance Division offered comments, the Hawaii Pharmacists Association supported the measure with amendments and suggested future PBM reform funding, and Kaiser Permanente requested a technical amendment. A committee question raised whether the staffing and resource request for implementation was too large for a bill focused only on MAC pricing, and the witness said he would provide more data to the next committee. No final action was shown. Next was SB 2425 SD2 HD1 on health insurance and substance use disorder treatment, requiring insurers to honor written assignments of benefits to SUD providers and prohibiting anti-assignment clauses. Supporters described patients being unable to access treatment because of high out-of-pocket costs and said direct payment would reduce harm for people in recovery. HMSA opposed the bill but said it would begin direct payments to non-participating SUD facilities effective March 27, while continuing to object to the assignment-of-benefits portion because of fraud and balance-billing concerns; the Hawaii Association of Health Plans also opposed. Members questioned HMSA about reimbursement mechanics and why the bill was needed if coverage policies were already changing. Finally, the committee heard SB 3045 SD1 HD1, which would require coverage of continuous glucose monitors and related supplies, including for Medicaid managed care, under certain conditions. DHS and the Insurance Division offered comments, while SHPDA, Hilo Benioff Medical Center Foundation, and others supported the bill, citing inconsistent access and a case in which a woman allegedly died after being denied a CGM. HMSA said it already covers medically necessary CGMs and had updated its policy in 2025 for type 1 and insulin-dependent patients, but it raised concerns about expanding mandated coverage to type 2 and gestational diabetes and about supply impacts. The committee also discussed whether the bill duplicated existing coverage standards and why it had been introduced repeatedly. No votes or final dispositions were included in the excerpt.

Bills: HB82, HB143, HB145, HB160, HB222, HB430, HB445, HB490, HB603, HB619, HB670, HB672, HB763, HB773, HB781, HB810, HB874, HB981

Keywords: DWI, driving under the influence, vehicular homicide, penalties, criminal justice, inmates, department of public safety, per diem, local correctional facilities, jail funding, firefighters, law enforcement, medical expenses, dental expenses, disability benefits, domestic violence, domestic abuse, battery of a dating partner, domestic abuse battery, strangulation

Transcript Highlights:

• House Bill 452, entity tax.
• individual income tax and declaring an<00:30:30.559> emergency.
• House Bill 462, Representative Duvall, an act relating to tax increment financing.
• To Veterans, Military Affairs, and Public Protection: House Bills 335, 351, 353, and 364.
• The Committee on 351, 353, and 364.

Keywords: Convene 00:00 Senate Message 05:10 Calendar/2nd Readings 07:06 Report of Committees 07:47 Orders of the Day 08:52 HB 176 09:09 HB 178 12:19 HB 280 15:34 Motions, Petitions, and Communications 19:55 Introduction of New Bills and Resolutions 32:05 Recess for ConC and Rules Meeting 32:05 ConC and Rules Report 39:04 Adjournment 40:48, 958, all

Summary: The House convened with prayer and the Pledge of Allegiance, established a quorum, excused absent members, and approved the journal. The Senate then communicated passage of Senate Bills 10 and 28 and requested concurrence. The House also received second-reading reports for several bills, including measures on custody, human sexuality instruction in schools, tax increment financing, death benefits, postsecondary education, and disabled veterans, along with committee reports advancing bills on agriculture, criminal trespass, concealed firearms, human trafficking, sexual performance material involving minors, reading and writing in schools, and educators. The chamber then took up and passed three health-related bills. House Bill 176, on prior authorization, was explained as a bipartisan effort to reduce insurance-related delays and bureaucracy in patient care; it passed 90-1. House Bill 178, on the psychiatric collaborative care model, was presented as a budget-neutral way to expand timely mental health access through primary care settings; it passed unanimously, 93-0. House Bill 280, a Kentucky Board of Nursing cleanup bill and school rescue-medication update, was amended by House Committee Substitute 1 to restore language allowing investigations involving abuse and to update school medication provisions; the substitute and the bill as amended both passed 94-0. House Resolution 35, recognizing January 21, 2026 as Certified Registered Nurse Anesthetist Day in Kentucky, was introduced, taken from committee, and adopted. During announcements, members noted upcoming committee meetings and events, including a reception for highway contractors and related groups, and several committee cancellations. One member also spoke about a catastrophic fire in Williamsburg, asking for prayers for the community and first responders. The Committee on Committees and Rules then reported referrals for numerous newly introduced bills to standing committees and made changes to the 2026 Committee on Impeachment, removing Representatives Marzian and Donworth and appointing Representatives Watkins and Gentry. The House then adjourned until 2:00 p.m. Thursday, January 22, 2026.

Transcript Highlights:

• House Bill 227 by Representative Ventrella is an act to amend the Code of Civil Procedure and the Code
• . ...on ad valorem taxes for West Feliciana.
• , and we froze their taxes as an individual.
• And the homestead doesn't affect state taxes. It affects our local taxes. That is correct.
• for duties of parish tax assessors and collectors.

Bills: SR130, SR131, SR132, SR133, SCR74, SCR12, HB582, HB221, HCR74, HCR58, HB71, HB79, HB158, HB160, HB169, HB227, HB251, HB289, HB330, HB394, HB410, HB429, HB769, HB1017, HB1234, HB712, SCR3, SB54, SB72, SB129, SB164, SB232, SB287, SB322, SB374, SB375, SB386, SB409, SB447, SB458, SB78, SB112, SB124, SB125, SB174, SB190, SB201, SB208, SB236, SB273, SB307, SB347, SB357, SB385, SB387, SB393, SB401, SB415, SB426, SB435, SB487, SB488, SB523, SB222, SCR9, SCR58, SB480, SB514, SB35, SB65, SB215, SB246, SB249, SB269, SB282, SB296, SB323, SB363, SB369, SB474, SB490, SB492, SB500, HCR31, HCR47, HB362, HB363, HB368, HB377, HB380, HB382, HB386, HB392, HB406, HB431, HB441, HB466, HB503, HB533, HB559, HB575, HB590, HB593, HB618, HB655, HB664, HB685, HB692, HB707, HB715, HB732, HB738, HB741, HB748, HB776, HB807, HB822, HB856, HB860, HB868, HB887, HB888, HB905, HB908, HB961, HB980, HB990, HB992, HB999, HB1000, HB1010, HB1146, HB1157, HB1233, HB1243, HB54, HB137, HB180, HB192, HB310, HB321, HB396, HB512, HB552, HB578, HB638, HB663, HB708, HB717, HB718, HB1009, HB1082, HB1104, HB1107, HB1198, HB1246, HB27, HB143, HB205, HB259, HB267, HB288, HB308, HB403, HB405, HB414, HB417, HB478, HB546, HB548, HB555, HB557, HB609, HB670, HB672, HB740, HB779, HB786, HB796, HB812, HB848, HB915, HB917, HB921, HB930, HB933, HB1095, HB1096, HB1103, HB1129, HB1154, HB1166, HB1187, HB1195, HB1230, HB316, HB511, HB514, HB799, HB1039, HB17, HB36, HB41, HB47, HB73, HB126, HB133, HB140, HB159, HB166, HB211, HB226, HB271, HB324, HB337, HB351, HB399, HB571, HB723, HB726, HB750, HB759, HB844, HB966, HB1006, HB1018, HB1036, SB29, SB42, SB43, SB217, SB274, SB300, SB379, SB382, SB441, SB449, HB134, HB258, HB359, HB782, SB149

Keywords: E. Joseph Savoie, Dr. Savoie, University of Louisiana at Lafayette, UL Lafayette, higher education, Louisiana Board of Regents, commissioner of higher education, president emeritus, Carnegie R1, research university, student financial aid, needs-based aid, community and technical college system, teacher education, hurricane Katrina, hurricane Rita, retirement resolution, commendation, senate resolution, public service

Summary: The Senate convened with 29 members present, opened with prayer by Oren Connor, the Pledge of Allegiance, and a musical performance by the Chuck Wagon Gang. The chamber also recognized several guests and observances, including birthdays for Senators Seabaugh, Fesi, and Price, White Coat Wednesday participants, Tourism Day, the Louisiana Oil Marketers Association, Chenault International Airport’s 40th anniversary, and visiting fair queens from Washington and Tangipahoa parishes. The Senate dispensed with reading the journal and received numerous House and Senate messages, committee reports, and resolutions. Several Senate resolutions were taken up and adopted, including commendations for Isaac Herzenberg, condolences for Kathleen Sessomson and former Senator Louis Lambert Jr., recognition of White Coat Wednesday and Tourism Day, and a study resolution on transfer-on-death and payable-on-death accounts. The Senate also adopted a conference committee report on House Bill 782, which concerned vapor and alternative nicotine products and was described as giving the state more tools to combat illegal vapes. A number of Senate bills returned from the House with amendments were either concurred in or rejected, including SB 54, SB 72, SB 129, SB 164, SB 232, SB 287, SB 374, SB 375, SB 386, SB 409, SB 112, SB 124, SB 125, SB 174, SB 190, SB 207, SB 236, SB 307, SB 357, SB 385, SB 387, SB 458, SB 477, SB 590, SB 593, SB 618, SB 655, SB 692, SB 707, SB 732, SB 738, SB 748, SB 776, SB 807, SB 860, SB 868, SB 887, SB 888, SB 905, and SB 961, with votes generally passing by wide margins. The chamber also considered several House bills on final passage. Among those approved were measures on local security districts, budget review authority, school activity access for virtual students, electronic bid forms, brake equipment and trailer safety, construction management at risk contracts, temporary registration plates, the Louisiana Maritime Academy name change, OMV fee and ID issues, ferry operations, group purchasing for local governments, the Green Envelope Program for drivers with disabilities, OMV field office fees, LED fee updates, port development priorities, workforce instructor capacity, and a campus disciplinary process bill tied to hazing prevention. Some House bills were passed after amendments, while others were passed over or rejected for later conference, including bills on virtual school participation, historic preservation, civil service, suicide prevention, local government training, and economic development districts. The Senate also rejected House amendments on SB 78 and SB 208, and rejected amendments on SB 387, sending those matters toward further negotiation.

Transcript Highlights:

• This is now you got to use a name, address, uh, you got a pen, you got to submit that PO, zip code if
• Sometimes four-digit zip code, anyway.
• if an address for it, which zip code if an address for it, which when<00:16:31.360> you<00:16
• Sometimes four digit zip code anyway.
• So the hope is to code to to get it in.

Bills: HB358, SB92, SB194, SB230, HB358, SB92, SB194, SB230

Keywords: juvenile justice, detention, age of majority, jurisdiction, child welfare, K-12 education, wireless communication devices, digital safety, social media education, classroom distraction, agriculture authority, eminent domain, property rights, tax exemption, agriculture center, SNAP, nutrition assistance, benefits theft, state reimbursement, food security

Bills: SB243, HB338, SB265, SB233, HB302

Keywords: Jefferson County, pistol permit, gun permit, firearm license, concealed carry, carry permit, sheriff, permit fee, local bill, county revenue, school funding, school security, retirement system, Sheriff's Fund, legislative delegation office fund, Gardendale, Birmingham, firearms regulation, Second Amendment, local government finance

Transcript Highlights:

• Hansen should not be bringing this forward, but that these authorities already exist under rule chapters
• exist uh these authorities do already exist uh under<01:41:40.719> rule<01:41:41.280> chapters
• thank<01:41:42.440> you<01:41:42.560> Mr<01:41:43.239> chair under rule chapters
• thank you Mr chair under rule chapters thank you Mr chair thank<01:41:44.360> you<01:41:44.480

Bills: HF44, HF2102, HF2279, HF2280, HF2281

Keywords: HF44, Casey Jones State Trail, Pipestone Trailhead, Currie Loop, Minnesota bonding bill, capital investment, state bonds, bond proceeds fund, Department of Natural Resources, DNR, trail rehabilitation, trail reconstruction, recreational trail, bike trail, hiking trail, infrastructure, state trail, Pipestone, Currie, bonding authorization

Transcript Highlights:

• Because basically, what we're doing is this is a tax, is that correct? No, this is not a tax.
• as a credit on your income tax.
• of every income tax credit that they can.
• tax.
• I see your point, but Again, most people are using some form of tax to file their taxes, whether it be

Bills: SB1936, SB1612, SB1543, SB1260, SB1988, SB1859, SB2041, SB1257, HB4272, HB3277, HB3148, HB3651, HB3323, HB4287, HB4105, HB3304, HB3345

Keywords: forfeiture, criminal offenses, law enforcement, Class D1 offenses, property seizure, SB1612, mandatory reporting, violent injury reporting, gunshot wound, stab wound, poisoning, burn injury, explosive injury, medical reporting, healthcare providers, law enforcement notification, evidence preservation, patient video records, confidentiality waiver, misdemeanor penalty

Transcript Highlights:

• We're not... madeup number of 351 that lacks madeup number of 351 that lacks logic<00:57:45.920> um
• <01:50:05.199> on if we had regular sales and use tax on if we had regular sales and use tax
• corporations don't get Triple taxed corporations don't get Triple taxed which<01:50:27.480> okay
• pay taxes for their airplane Airlines pay taxes for their airplane Parts<01:50:36.960> before<
• business they figured with their tax business they figured with their tax accountant<01:53:51.199

Keywords: 1187, senate, all

Transcript Highlights:

• For example, our building codes.
• code.
• A one-time tax on a small number of oil majors is unlikely to be passed on.
• code to help them make even more money than they already are.
• And the tax code to help them make even more money than they already are.

Keywords: 995, all

Summary: The committee hearing focused on a broad set of climate, energy, and environmental justice proposals. Early testimony strongly supported the Climate Change Superfund or “Polluter Pays” bill (H.1014/S.58), which would assess the largest fossil fuel emitters for a one-time fee based on historic emissions to fund climate adaptation. Sponsors argued the bill is modeled on Superfund cleanup principles, would target only the largest multinational polluters, would not be passed on to consumers, and would direct a significant share of funds to environmental justice communities. Committee members asked about the number of companies covered, consumer impacts, and whether the bill would address other forms of environmental destruction; sponsors said it was limited to major fossil fuel companies with a Massachusetts footprint and did not cover other pollution sources. The committee also heard testimony on a fusion energy compact proposal (S.673) that would direct the administration to develop a framework for a New England regional compact to accelerate fusion research, workforce development, and supply-chain growth. Supporters from MIT and the Association of Independent Colleges and Universities said fusion could become a major clean-energy and economic opportunity, but acknowledged the technology is not yet commercially viable and still has unresolved technical, cost, and waste-management questions. Members pressed on environmental impacts, siting, waste, costs, and whether the bill would create a compact or only a framework; sponsors said it would only create the framework and that the administration would need to negotiate with other states. Another major topic was a pilot program for nature-based climate solutions (H.971/S.??), backed by legislators, Boston Harbor Now, and UMass Boston’s Stone Living Lab. Witnesses said the bill would help speed permits for research and demonstration projects such as living shorelines, marsh restoration, and hybrid “green-to-gray” flood protections, while maintaining safeguards and protecting Indigenous and historic resources. Committee members asked how the proposal would interact with other permitting reforms and whether it could conflict with housing or wetland-related streamlining; supporters said it was complementary and aimed at making projects faster, more affordable, and more data-driven. The hearing also covered climate-safe buildings and climate adaptation funding bills. Supporters of H.1004/S.583 said current building codes do not adequately account for future flooding, heat, and wind, and the bill would add climate expertise to the building board, allow stretch resilience codes, expand floodplain standards, and create a retrofit program. Related testimony backed H.938/S.572, which would create a dedicated climate and community resilience fund financed by a small fee on property insurance premiums; advocates said it would provide stable long-term revenue for adaptation, especially in environmental justice communities, and help replace unreliable federal funding. One witness from CLF supported the climate-safe buildings and funding bills but opposed S.560/H.939 as too broad. The committee also heard testimony on airport air-quality legislation (H.997) calling for more monitoring and mitigation of ultra-fine particulate pollution around Logan Airport and Massport communities. No votes were taken during the hearing.

Transcript Highlights:

• HB 361 by Bernard relating to the appraisal of a residential homestead for added for lower on tax.
• Purposes referred to the Committee on Subcommittee on Property tax appraisals.
• Property for Advil room tax purposes referred to the Committee on Subcommittee of Property tax appraisals
• certain taxing units may impose on residential homesteads of an individual.
• purposes, referred to the Committee on Subcommittee on Property tax appraisals.

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC