Transcript Highlights:

• Our board and I are committed to upholding the highest standards of governance, accountability, and stewardship
• Our board policy on academic freedom also follows this standard.
• The last component is institutional accountability and governance.
• standards.
• But no one's going to hold the other one accountable.

Summary: The Senate Committee on Higher Education met with a quorum, adopted its interim rules on a 6-0 vote, and heard opening remarks from members and staff introductions. The chair emphasized higher education’s role in workforce development and noted a Legislative Budget Board survey issue that was resolved after a community college initially did not respond because the survey was marked optional. The committee then focused on monitoring implementation of Senate Bill 37, which governs public higher education boards, curriculum review, faculty senates/councils, training for regents, and the ombudsman office. Testimony from Chancellor Brandon Creighton of Texas Tech, Commissioner Wynn Rosser, UNT Chancellor Michael Williams, and Ombudsman Brandon Simmons described how SB 37 is being implemented. They said boards now have stronger authority, faculty senates are advisory, and institutions are reviewing general education curricula and other programs for rigor, relevance, and workforce value. Rosser said the statewide advisory committee is reviewing the core curriculum and board training requirements are being administered, while Simmons reported the ombudsman office has received 73 complaints, opened two investigations, and expects a third, with many complaints outside its jurisdiction or harassing in nature. Members questioned witnesses about transfer credits, board training content, auditing, conflicts of interest, curriculum decisions, and whether any institutions were missing deadlines. Rosser said non-transferable credits have declined since reporting began under earlier law, and that the most common reason is courses outside degree requirements. Witnesses said they were not aware of institutions missing the SB 37 review deadlines. Senators also raised concerns about an appearance of impropriety in a Texas Tech-related matter and about whether a Dred Scott case should be taught in law school, with Creighton saying the curriculum review process did not prohibit teaching Supreme Court cases and that he would follow up. Later testimony from University of Houston, Texas State, UT, and Texas A&M system officials said their systems had updated policies, abolished prior faculty senates, created compliant advisory councils, and completed or were completing core curriculum reviews and related governance changes.

Transcript Highlights:

• We would join 36 other states in aligning with these standards.
• </c> with a new accounting with a new accounting structure<00:34:43.560><c> in</c><00:34:43.800><c> this
• It's 23 of that overall reduction, and we only account for maybe 25.7 or 25.9.
• </c> Services Governor's proposal accounts Services Governor's proposal accounts for<01:45:45.239><c>
• </c><01:46:55.119><c> in</c> the governor's proposal accounts in the governor's proposal accounts in

Committee: Senate Human Services

Transcript Highlights:

• </c> accountable to the board of trustees. accountable to the board of trustees.
• Now, with HB and a and accountability.
• And to to put them on a standard that we And to to put them on a standard that we going<00:17:07.319>
• Those schools are facing the same standards.
• </c> those standards. those standards.

Bills: HB151 , HB152 , HB138 , SB221 , SB190 , SB69 , SB225 , SB272 , HB151 , HB152 , HB138 , SB221 , SB190 , SB69 , SB225 , SB272

Committee: Senate Finance and Taxation Education

Keywords: fire chaplains, distinctive license plate, firefighter, volunteer service, criminal penalties, sales tax exemption, baby supplies, baby formula, maternity clothing, menstrual hygiene products, pregnancy, pregnant defendant, incarceration, jail intake, pregnancy test, bail, pre-incarceration probation, supervised probation, electronic monitoring, electronic supervision

Transcript Highlights:

• I'll elaborate on two facets of uninsurability, indemnification and standard of care.
• The second point that I want to discuss with you is standard of care.
• So sometimes they include language such as best standard of care or highest standard of care.
• of care that will typically allow for a typical standard of care.
• So we ask that no more than a standard standard of care be allowed.

Bills: S0144 , S0192 , S0332 , S0532 , S0620 , S0694 , S0820 , S0888 , S1000 , S1224 , S1396 , S1500

Committee: Senate Judiciary

Summary: The Senate Judiciary Committee met with a quorum present and first postponed SB 532. It then heard and approved SB 620, which requires candidates for federal, state, county, district, judicial, and school board office to disclose any citizenship other than U.S. citizenship. The bill drew one waiver in opposition from Common Cause and passed 8-0. The committee also heard SB 1396 on litigation financing consumer protection. Supporters said it would add transparency, limit funder control over litigation, and require disclosure of foreign entities involved in funding; opponents argued it would create strategic advantages for defendants and could burden plaintiffs. The bill passed 7-2. The committee later approved SB 192, repealing a $1,500 cap on patient funds held in trust by chiropractic physicians, and SB 888, extending limits on indemnity and insurance requirements for design professionals in private contracts; both passed unanimously among those voting. The committee also approved several Judiciary-related measures. CS/SB 332, as amended, creates a narrow temporary public meetings/public records exemption for certain pre-suit Burt Harris litigation strategy discussions by local governments, and passed 7-0. SB 820, which strengthens quarterly reporting requirements for problem-solving courts, passed 10-0. SB 1500, implementing probate process recommendations to raise small-estate thresholds, clarify access to safe deposit boxes, and improve enforcement in uncontested probate, also passed 10-0. SB 144, creating a public records exemption for personal information of current and former Judicial Qualifications Commission employees and their families due to harassment concerns, passed 9-1. The committee then approved CS/SB 1224, as amended, making it a third-degree felony to fraudulently obtain possession of a rental unit through false written statements, counterfeit documents, or impersonation; the bill passed 10-0. SB 1000, setting a floor and ceiling for interest rates on law firm trust accounts tied to the Wall Street Journal prime rate, passed 10-0 after testimony from banking and credit union representatives and support from Senate leadership. Finally, CS/SB 694, providing compensation to the descendants of the Groveland Four, was heard with emotional testimony from family members and advocates describing the wrongful convictions, killings, and decades-long effort for redress; an amendment specified equal shares for the four families, and the bill passed 10-0. Several members requested to be recorded as voting in the affirmative on specific bills before the committee adjourned.

Transcript Highlights:

• I'll have to look into what accountability is around that. Any other questions?
• By way of background, the community reinvestment account is an appropriated account that was created
• Distribution of grants from the account is guided by the community reinvestment plan.
• year expenditures and taxable wages, as well as the account balance as of September 30.
• The bottom wage quintile accounted for just 8% of all claims.

Summary: The committee held a public hearing on a series of housing, education, workforce, and court-related bills. On Substitute Senate Bill 5884, staff described changes to a sales and use tax deferral for redeveloping vacant or underused land into affordable housing, including broader eligible property definitions and lower affordability thresholds in designated areas. Testimony was mixed: builders opposed language they feared could encourage project labor agreements, while Spokane and Kent representatives supported the bill but asked for flexibility on affordability mix requirements. On Senate Bill 6256, which expands a property tax exemption for nonprofit low-income rental housing to include certain co-located community uses during construction and extends the pre-construction exemption period, testimony was strongly supportive from housing nonprofits and local housing partners, with questions focused on clawback provisions. The committee also heard Substitute Senate Bill 6027, which expands allowable uses of local housing and supportive housing sales tax revenue, adjusts a REET exemption timeline, broadens emergency housing definitions, and changes use of the Affordable Housing for All account. County, housing, and nonprofit witnesses said the bill would help preserve housing and services amid federal funding uncertainty, though Snohomish County asked for an amendment to allow rental assistance. Substitute Senate Bill 6018 would revise the Housing Finance Commission’s authority, including direct lending and bond counsel terms; commission staff said it would modernize outdated restrictions and improve financing flexibility. Substitute Senate Bill 6028 would create a revolving loan fund for mixed-income homeownership projects; supporters said it would help smaller infill projects pencil, while staff noted the loans would be subordinate and carry some risk. Later, the committee heard Senate Bill 6275 on the community reinvestment program, which would require periodic plan updates, reporting, and a WSIPP study, while also expressing legislative intent to continue at least $100 million annually in the account. Advocates, workforce groups, legal aid providers, and small business owners testified that the program supports communities harmed by past disinvestment and should be made permanent and more accountable. Substitute Senate Bill 5961 would move the Imagination Library program from DCYF to OSPI; early literacy advocates and local partners supported the transfer as better aligned with school readiness. Substitute Senate Bill 5969 would integrate IEP transition plans with high school and beyond plans, and a prior critic said amendments addressed her concerns. Second Substitute Senate Bill 5292 would shift PFML premium rate-setting to the annual actuarial report and raise the reserve target; labor and industry witnesses supported the change, while a policy group opposed the program’s costs. The committee also heard Senate Bill 5868 to add one superior court judge each in Skagit and Yakima counties. Judges and county officials testified that caseloads, population growth, and backlogs justify the additions, and county leaders said they had already budgeted for their share. Finally, Substitute Senate Bill 5827 would allow service members to use pre-discharge certification to claim veterans’ civil service preference; the sponsor said it would solve a timing problem for transitioning service members. No votes or final committee actions were taken in the transcript, as the meeting consisted of bill briefings and public testimony.

Transcript Highlights:

• that entities receiving workforce education investments funded from the account are held accountable
• As of June of last year, the GET account was funded at 178%.
• As of June of last year, the get account was funded at 178%.
• the funded status of the account remains at or above 120%.
• Finally, the state financial aid account is an account used to ensure that all appropriations designated

Bills: HB2438 , HB2422 , HB2525 , HB2586 , HB2337 , HB2311 , HB2286 , HB2324 , HB2363 , HB2098 , HB2088

Committee: House Postsecondary Education & Workforce

Keywords: education, scholarship, early childhood, funding, higher education, early education, support, degree seekers, private security, security guard, armed security guard, security company, licensing fees, license renewal, endorsement fee, fingerprints, background check, workforce retention, low-wage workers, public safety

Transcript Highlights:

• Last year, our Legislature passed SB 243, the first of its kind in the nation to set safety standards
• Indeed, as an example, leaked internal documents from Meta confirmed that their own risk standards say
• They should be accountable and not exist outside of the protections provided by VA accreditation and
• Sure, cheap and fast may be an option, but again, we have standards.
• We have standards.

Summary: The Senate convened with a quorum, observed a moment of silence for Alex Prettie, offered prayer and the Pledge of Allegiance, and recognized several visiting groups in the gallery, including UCLA Latino Policy and Politics Institute fellows and community college representatives. The body approved the Senate journals and then confirmed two gubernatorial appointments: Dr. Hernando Garsohn as Chief Medical Officer at the Emergency Medical Services Authority and Stephanie Weldon as Deputy Director of the Office of Health Equity at the Department of Public Health, both by 39-0 votes. The chamber then took up a series of third-reading bills. Measures that passed included SB 799 on the South Bay Regional Housing Trust, SB 33 on public contracts and contractor payment claims, SB 222 to streamline permitting for heat pump installations, SB 300 to strengthen protections for minors in AI chatbot interactions, SB 457 on community land trusts and affordable housing, SB 479 allowing certain cities to share information in homeless response teams, SB 719 extending a reporting sunset on automated decision systems, SB 722 protecting mobile home park residents from demolition-related displacement, SB 832 updating the Upper Los Angeles River working group, SB 342 on contractor license lapse rules, SB 490 on inspections of unlicensed treatment facilities, SB 828 requiring better state-local permit verification after the Esparto fireworks tragedy, SB 849 barring physician license renewal after specified sexual misconduct, SB 742 addressing decommissioned electrical lines and wildfire risk, SB 96 on over-amplified streaming and digital ads, SB 677 as a technical cleanup to last year’s housing law, and SB 58 on hydrogen sulfide monitoring and public health. Most of these bills passed unanimously or with overwhelming support; SB 222 and SB 677 drew some no votes but still passed. The most extended debate centered on SB 694, which would align California law with federal VA accreditation rules for those assisting veterans with benefits claims and impose penalties for unauthorized claims assistance and data access. Supporters argued it would protect veterans from predatory “claim shark” practices and ensure only accredited providers charge fees; opponents said it would reduce veterans’ choice and could limit access to needed help. After a motion to pull the bill from Rules and take it up immediately passed 29-9, the Senate approved SB 694 on a 29-10 vote. The session concluded with unanimous approval of the consent calendar and adjournment until January 27, 2026.

Transcript Highlights:

• He did leave in the accountability piece, which increases accountability on carriers.
• </c> to try to make people more accountable. to try to make people more accountable.
• That's my business checking account. But I could just as easily set up two accounts.
• </c> some of the money into that account." some of the money into that account."
• </c><05:09:46.958><c> Not</c> into a health savings account. Not into a health savings account.

Committee: House Labor, Industrial and Rehabilitative Services

Summary: The committee began with procedural announcements about report turnaround, amendment submission methods during split operations, a possible January 29 session, the governor’s State of the State on February 5, parking, cafeteria opening, and the plan to finish work by February 10. It then moved into executive session on HB 1123, which would require certain companies to post salary ranges on public job listings. Representative Granger moved ITL, arguing the bill would interfere with negotiations, especially for higher-level jobs, and raise compelled-speech concerns. Supporters, including Representatives Schultz, Sullivan, Cahill, Staub, and others, said salary ranges help applicants avoid wasted time and travel, improve transparency, and are already a common workplace disclosure. The committee voted 10-9 to ITL HB 1123. The committee next took up HB 177, concerning a definition of remote work in labor law. Representative Murphy moved ITL, saying the bill could burden employers, create vague obligations, duplicate existing protections, and potentially require intrusive compliance measures. Representative Sullivan described a proposed amendment that would narrow the bill to a definition of remote work and remove broader requirements, but the committee ultimately voted 11-9 to ITL HB 177. Members also noted that the amendment had not been fully circulated in time and that the issue might merit further review. Finally, the committee opened HB 1352, a workers’ compensation bill focused on repricing and payment practices. The sponsor withdrew an initial ITL motion and moved OTP after amendment review. Members discussed concerns raised at the hearing about delayed payments, third-party administrators, and the need for better accountability. Representative McKenzie’s amendment would define good faith, create a voluntary three-year dispute-resolution pilot, restore fines to prior levels, and add reporting/accountability requirements for carriers that miss the 30-day payment deadline. Several members supported the amendment as a way to help small businesses and providers, while others said repricing needed broader study through the workers’ compensation advisory council. The Department of Labor explained that the amendment would require carriers and related payers to report missed determinations to the department and would increase oversight of payment timeliness.

Transcript Highlights:

• Yeah, they're not listening to account.
• ,</c><02:33:51.359><c> his</c> are built to life safety standards, his are built to life safety standards
• </c> dominant because it was standardized dominant because it was standardized early<02:44:33.680><c>
• international standards, we have multi-state<02:53:24.160><c> standards</c><02:53:24.560><c> that</c
• So, it's not a standards will be used.

Committee: Senate Commerce

Transcript Highlights:

• By allowing gold standard companies to apply for exemption from exams, Hawaii will distinguish itself
• By allowing gold standard companies to apply for exemption from exams, Hawaii will distinguish itself
• By allowing gold standard companies to apply for exemption from exams, Hawaii will distinguish itself
• By allowing gold standard companies to apply for exemption from exams, Hawaii will distinguish itself
• gold standard companies that have<00:19:19.159><c> consistently</c><00:19:19.720><c> adhered</c><00:

Committee: Senate Commerce and Consumer Protection

Summary: The committee heard several insurance and condominium-related bills. SB 1137 would require insurers to notify policyholders of approved rate changes within 30 days and at least 30 days before the effective date. The Insurance Division supported the bill, while testimony focused on condominium master policies and whether the notice period would be enough for associations to respond to rate increases. The division said the bill would mainly affect admitted carriers, not surplus lines insurers that write many condominium master policies, and warned against limiting the nonadmitted market. SB 293, requiring sellers to disclose when USPS cannot deliver mail or packages to a residential property, was also heard with HAAI Realtors commenting. SB 752 would extend notice periods for cancellation or nonrenewal of property-casualty policies; the Attorney General’s Office raised concerns about contractual impairment and retroactive application. The committee also heard SB 575, which would allow authorized insurers to offer building and hurricane damage coverage for condominium buildings at a lower rate than prior surplus lines coverage. The Insurance Division stood on written testimony, and a condominium owner urged amendments to require a membership vote before such coverage changes, citing concerns about condominium self-governance. SP 1046 would require managing agents to notify unit owners and the Real Estate Commission when a condominium association fails budget and reserve reporting requirements. The Real Estate Commission said the bill was administratively workable as drafted but noted ambiguity over who counts as the “managing agent”; several testifiers opposed the measure, arguing it could disrupt the principal-agent relationship and impose legal judgment on nonlawyers, while others supported it. SP 150, dealing with captive insurance companies seeking exemption from examinations, drew the most detailed discussion. The Captive Insurance Council supported the bill as a way to reduce duplicative oversight and improve Hawaii’s competitiveness, while the Insurance Division opposed it as drafted, citing concerns about broad commissioner discretion, possible missed issues between exams, staffing shortages, and the need to preserve oversight. A committee member asked about a possible middle ground, including a shorter exemption period or limiting the bill to self-attestation companies; the division said it would need more information and that annual filings and approval requirements would still provide oversight. The committee also heard SP 212, which would require at least two Real Estate Commission members to be licensed engineers or architects; testimony included support and a concern about conflicts of interest among people who serve in multiple roles in the condominium and real estate sectors. No votes or final actions were taken in the portion provided, and the chair moved from one measure to the next after testimony and questions.

Transcript Highlights:

• hyperscale data centers, the attention to data center electricity consumption, and movement toward accountability
• hyperscale data centers, the attention to data center electricity consumption, and movement toward accountability
• hyperscale data centers, the attention to data center electricity consumption, and movement toward accountability
• The attention to data center electricity consumption and movement toward accountability and water consumption
• It's not about putting new standards in place but really ensuring the ones that are already in statute

Transcript Highlights:

• </c><00:14:06.480><c> when</c> ways to hold a guardian accountable when ways to hold a guardian accountable
• </c> accountability for guardians. accountability for guardians.
• ,</c> entities, to improve standards, entities, to improve standards, qualifications,<00:32:21.360><c
• Um we passed law accountability.
• ><c> for</c><01:05:14.480><c> the</c> transparency and accountability for the transparency and accountability

Bills: HF3901 , HF962 , HF4428 , HF4478 , HF1775

Committee: House Judiciary Finance and Civil Law

Transcript Highlights:

• That came from the TMPO-900, the trust fund account.
• But if you don't, there's no accountability for that.
• state to come in and review content to update standards.
• Is there any accountability on this? Was this successful?
• Law Enforcement Standards and Training. Thank you, Mr. Chair.

Committee: All JOINT BUDGET COMMITTEE

Transcript Highlights:

• Senators, let's take up tab 4, SB 7022, on retirement by governmental oversight and accountability.
• or the account is inactive.
• account is inactive for a period of time.
• The bill further standardizes the authorized use of funds among scholarships.
• So my question is, do any of these checks and balances for accountability, which are important...

Committee: Senate Appropriations

Summary: The Appropriations Committee heard presentations on the Senate’s proposed 2025-2026 budget, SPB 25-200, totaling $117.4 billion. Chair Hooper and committee chairs highlighted major spending priorities including a 4% raise for state employees, continued health insurance contributions, investments in water quality, transportation, education infrastructure, and workforce development, along with reductions tied to long-vacant positions. Education funding was a major focus, with increases for K-12 public schools and scholarships, higher education workforce programs, nursing initiatives, tutoring, and university performance funding. Health and human services, criminal and civil justice, transportation/economic development, and agriculture/environment budgets were also outlined, including Medicaid, mental health, corrections staffing, affordable housing, beach restoration, citrus recovery, and water projects. Members then questioned several budget choices, especially K-12 funding. Senators Polsky and Smith raised concerns that the Senate’s AP and dual enrollment funding changes could disadvantage public schools, while Burgess argued the budget preserves the money in the FEFP and gives districts more flexibility rather than reducing support. Questions also addressed voucher availability, school stabilization funding, and the My Safe Florida Home program. The committee adopted 171 consent amendments and three late-file amendments, then approved SPB 2500 as a committee bill. It also favorably reported implementing and conforming bills for state employees, retirement, natural resources, judgeships, K-12 education, higher education, and health and human services, along with SB 7022 on Florida Retirement System contribution rates and elected-officer DROP options, CS/SB 1320 on the Resilient Florida Trust Fund, SB 7014 ending the Mediation and Arbitration Trust Fund, SB 7028 on cancer research, CS/CS/SB 170 on nursing home quality and oversight, CS/SB 168 on mental health diversion and behavioral health data, SB 114 creating an insurance and risk management research center at FSU, and SB 180 on emergency preparedness and post-storm recovery. Most bills were reported favorably with little or no opposition, though SB 180 drew discussion about local-government authority after storms and the need to balance recovery speed with local safety and planning concerns.

Transcript Highlights:

• House No. 4887, an act authorizing the town of Plymouth to establish a special revenue account for land
• That is the rule, that is the standard, and that is the promise we made to the people that...
• He has been a tireless advocate for community engagement, constitutional policing, accountability, and
• He helped guide important changes that strengthen public trust while reinforcing the highest standards
• He has been a tireless advocate for community engagement, constitutional policing, accountability, and

Summary: The House opened with routine procedural actions, including suspension of Joint Rule 12 for two petitions and suspension of Rule 7A to take up several bills immediately. Members advanced multiple Ways and Means bills to third reading, including measures on campaign finance reporting for statewide ballot questions, tax-free medical devices, fairness for Massachusetts Water Resources Authority employees, releasing land use restrictions in Revere, and authorizing a land taking in Norwood. Several engrossed local and special bills were then passed to be enacted, including measures affecting Boston police age waivers, the Hudson charter, Plymouth’s land acquisition account, Falmouth sewer-related costs, and Randolph’s charter. The House also considered Senate Bill 2916 on campaign finance reporting for ballot questions. Supporters said the bill would strengthen disclosure, close reporting loopholes, and improve transparency around ballot question committees and signature gathering, while also creating a commission to review the initiative petition process. Amendments were adopted, including changes to the commission’s membership and a separate amendment related to signature-gathering provisions. After debate, the bill passed to be engrossed by roll call vote 149-0. Members then took up the fiscal year 2027 budget conference report, House No. 5555, totaling about $63.4 billion. Supporters highlighted funding for Chapter 70 education aid, local aid, Fair Share investments in education and transportation, MBTA and regional transit support, housing and homelessness programs, food assistance, and immigration legal aid. The conference report was adopted by roll call 142-6, the emergency preamble was adopted, and the budget bill was passed to be enacted by the same vote. The House also declined concurrence on Senate Bill 3064, “to build resilience for Massachusetts communities,” and appointed a committee of conference, and later appointed a conference committee on House Bill 4646, enhancing child welfare protections. The session ended with a moment of silence for community figures and adjournment to the next day.

Transcript Highlights:

• </c> transparency uh public accountability transparency uh public accountability The<00:46:36.640><c>
• All you want to simply do is say, here's the accountability person. Here's the accountability.
• All you want to simply do is say, here's the accountability person. Here's the accountability.
• All you want to simply do is say, here's the accountability person. Here's the accountability.
• All you want to simply do is say, here's the accountability person. Here's the accountability.

Committee: Senate Human Services

Transcript Highlights:

• I think we have the required amount of accountability to the taxpayers and the voters as it sits here
• Doesn't that create some sort of backlog or at least an accounting issue?
• I mean, yeah, and that's true of the check you write to people on your bank account or gold and silver
• The Fair Labor Standards Act prohibits states from enacting lower minimum wage or overtime thresholds
• to an American worker than what the Fair Labor Standards Act does.

Committee: House Commerce

Transcript Highlights:

• That's a standard to take pride in, not a roadblock.
• pension account.
• When we talk about this, and again, going forward, these lunch accounts will have surpluses.
• I'm glad you're talking about flexibility in the food accounts.
• Standard when receiving taxpayer funds.

Bills: HF51 , HF1161 , HF2201 , HF2786 , HF1053

Committee: House Education Finance

Transcript Highlights:

• Because this is a non-appropriated account, funding for this bill is not included in the House budget
• The bill creates the wage recovery program and a wage recovery account.
• Those revenues are deposited into the newly created local investment distribution account.
• of the account?
• Please work carefully to ensure that preclearance standards are manageable and meaningful.

Bills: HB2521 , HB2249 , HB1796

Committee: Senate Ways & Means

Keywords: firearms, background check, gun control, public safety, legislation, HB 2249, Washington Technology Solutions, WaTech, civil service, classified service, exempt employees, state employment, state personnel, network security, cybersecurity, information technology, IT contracting, data center, systems integration, network engineering

Transcript Highlights:

• </c> those accountable who commit it. those accountable who commit it.
• </c> our own accountable as well, you know? our own accountable as well, you know?
• </c> are prosecuted and held accountable. are prosecuted and held accountable.
• </c> hold this person accountable. hold this person accountable.
• :14.720><c> evidence,</c> lower the standard of evidence, lower the standard of evidence, innocent<00

Bills: HF2354 , HF3621 , HF3429 , HF3483

Committee: House Judiciary Finance and Civil Law