Transcript Highlights:

• I think at the full budget hearings, it certainly was clear that this is a priority.
• It's a priority for the legislature, so understood that, and we'll be continuing those conversations.
• the guiding principles we had about utilizing as many existing staff as possible, that's our first priority
• Other sort of lower priority projects.
• That being said, I would like to go on record to say that this is a number one priority for me as a chair

Keywords: 988, house, all

Transcript Highlights:

• highlight there intentionally, the modernization of our licensing system replacement is the number one priority
• I'd like to highlight a few of the agency priorities.
• Another priority for us this session is support for the Financial Crimes Intelligence Center.
• All right, our next priority, uh, we know that a priority for this committee certainly is to ensure that
• The last priority I'll mention is the temporary attachment of the Texas Board of Veterinary Medical Examiners

Transcript Highlights:

• And also you ask about priority, you know, these high hazard dams, there's some of them that that have
• And so there's There's priorities there.
• We do give priority on our dam repair program, which that just puts the dam back to what it was originally
• Uh but we prioritize any high hazard dam that needs repair as a as a top priority.
• So we give priority to those kind of dams and, and so it's kind of a sponsor decision, I guess, whether

Bills: HB294

Keywords: energy efficiency, tax exemption, residential properties, sustainability, real estate

Transcript Highlights:

• So, lastly, our commissioner legislative priority initiatives this session. Thank you.
• Water rights have priority dates which indicate the seniority of one right over another in time.
• The earliest priority dates start in the 1700s, and I actually looked it up because I'm a history nerd
• Our first priority date has a date of 1731, and it...
• Our regional offices respond to complaints and priority calls.

Keywords: 1185, senate, all

Transcript Highlights:

• Okay, so today is direct care day, and a lot of people talk about priorities.
• You know, families are priorities, children are priorities, pregnant women are priorities, refugees are
• priorities.
• We have a ton of priorities, but I personally think we can't have any higher priority than taking care
• U that I attended a priorities U that I attended a fundraiser<00:54:31.640> for<00:54:31.880>

Keywords: 928, house, all

Summary: Division 3 opened a work session focused on direct care agencies, with the chair saying the day would center on the Veterans Home and other state hospitals and homes. Members first discussed the upcoming Finance Committee process, including how many bills would be assigned to Division 3, whether they would appear on the House calendar, and how much time would be allowed for each bill. The chair said the division would likely spend about an hour on each bill, then return for a second day of review before making recommendations. Staff later identified three bills expected on the calendar: House Bills 704, 751, and 54. Members also raised a question about the use of educational trust fund money in the budget, but that issue was deferred. The main presentation came from Kim McKay, commandant of the New Hampshire Veterans Home, who described the facility as a long-term care intermediate facility serving eligible veterans. She said the home is licensed for 250 beds, budgeted for 225 veterans, and currently has 135 residents with four more scheduled to arrive. McKay highlighted improvements over the last two years, including a reduction in the admission wait list from more than a year to about three to six months, the creation of an LNA training program, energy-saving and Wi-Fi upgrades, and a new electronic learning management system that will provide mandatory training and continuing education units for staff. She said the home’s long-term goal is to return to a 225-bed census, but staffing remains the biggest hurdle. Members asked about admissions, wait times, staffing, vacancies, and the home’s use of contract nurses. McKay explained that the wait time is measured from the initial application date, not from a completed packet, and that staff now help families gather records and paperwork more quickly. She said the home averages about 45 deaths per year, residents stay about 2.5 years on average, and the vacancy rate is around 35 percent, though some positions are intentionally held open until census grows. She attributed staffing shortages largely to retention problems, citing higher private-sector pay, bonuses, and more flexible hours, and said the home has a handful of contract nurses, mainly on second shift. On finances, she said pharmacy services are contracted, the VA reimburses some medication costs based on disability, and the home is pursuing federal changes to cover high-cost medications and catastrophic disability cases. The discussion also covered the home’s off-book donation account, which is overseen by the state and transferred into the state system when funds are spent.

Transcript Highlights:

• Uh, we have RDA, we have DFL priorities, we have Republican priorities.
• DFL priorities, we have Republican<00:20:26.840> priorities.
• And dividing Republican priorities.
• are all Republican priorities. are all Republican priorities.
• priority consumer protection issue. priority consumer protection issue.

Bills: HF4560, HF4559, HF2317, HF3179, HF4880, HF2862, HF4374

Keywords: Public Utilities Commission, PUC, energy regulation, utility regulation, electric utility, public utility, rate case, multiyear rate plan, decoupling, rate decoupling, greenhouse gas, social cost of carbon, environmental cost, resource planning, certificate of need, distributed renewable energy, interconnection, budget billing, electronic filing, contested case

Transcript Highlights:

• We need to have that implemented that they understand that that is the priority.
• We need to have that implemented that they understand that that is the priority.
• We need to have that implemented that they understand that that is the priority.
• We need to have that implemented that they understand that that is the priority.
• We need to have that implemented that they understand that that is the priority.

Keywords: 912, senate, all

Summary: The Senate Committee on Economic Development and Tourism heard several governor’s message nominations to the Hawaii Tourism Authority’s advisory board. The first nominee, Daniel O’Leary, received strong support from HTA leadership and Deputy Director James Kunane Tokioka, who praised his visitor-industry knowledge and work on brand marketing and tourism planning. O’Leary said he hoped to contribute his experience and strengthen the organization’s integrity. Joel Guy was also supported by HTA, Tokioka, and several community testifiers, who highlighted his long work in Hana, his film-industry background, and his role in community-focused tourism planning. During questioning, Guy said the advisory board should still have influence, especially on strategic planning and community concerns, even though its role is advisory rather than decision-making. The committee then considered Linda Wong’s nomination. HTA and Tokioka strongly supported her, citing her long community experience and familiarity with HTA work. Wong said the new advisory board was collaborative, had no conflicts so far, and was trying to balance resident concerns with attracting higher-value tourists. Senator Kim questioned her about the advisory structure, and Wong said she believed the Legislature had reduced HTA’s authority because of past conflicts but that the new board could help turn things around and possibly regain more authority in the future. The committee also heard testimony on Kimberly Algos and Terry Fisher. Algos was described by HTA and Tokioka as a strong leader and solid board member; Tokioka explained that she and another co-chair were selected because of their busy schedules and that the advisory board’s committees were created so members could contribute beyond the single statutory duty of selecting the chair, president, and CEO. Fisher was supported for his tour-operator experience and strategic planning work. In questioning, he endorsed performance-based contracting and accountability for contractors, while acknowledging that external events can affect results. He also said the convention center is critical infrastructure that should be repaired and used to help fill tourism lulls and attract major conferences. The hearing included supportive testimony from industry representatives, but no votes or final actions were taken in the portion provided.

Transcript Highlights:

• It is unclear what priorities will be used to select and fund projects going forward for fiscal year
• There's a long-term conversation to be had about how Minnesota will adjust to the changing priorities
• It is unclear what priorities projects.
• It is unclear what priorities will<00:15:13.040> be<00:15:13.120> used<00:15:13.360>
• <01:13:42.400> collaborative stable housing is priority collaborative stable housing is priority

Keywords: 1187, senate, all

Transcript Highlights:

• Your priorities is off, Heidi. Heidi. Heidi. Go ahead, chair. Thank you.
• Your priorities is off, Heidi. Heidi. Heidi. Go ahead, chair.
• > really<00:47:11.360> off again, the priorities are really off again, the priorities are
• Your your priorities is off, for now. Your your priorities is off, Heidi. Heidi. Heidi.
• The priorities are off.

Bills: SB3263, SB3261

Keywords: student-athletes, name image likeness, NIL, compensation, transparency, University of Hawaii, Title IX, funding, protections, athlete agents, student athletes, endorsement contracts, professional representation, registration requirements, sports law, 912, senate, all

Summary: The joint committees heard testimony on Senate Bill 3263, which would create a state-supported endowment for University of Hawaii athletics NIL (name, image, and likeness) funding. University of Hawaii Athletics Director Matt Eliott supported the bill, saying NIL requires both immediate funding and a longer-term sustainable solution. He asked for several changes: lowering the initial endowment target from $10 million to $2 million so the fund could start sooner, allowing NIL reporting by team rather than by individual student-athlete, and clarifying that athletes may choose whether to use an agent, while still allowing certified agents or a parent/guardian if desired. Committee members raised concerns about using taxpayer dollars for athlete compensation, the burden on a small-state budget, and whether the university could realistically raise the required matching funds. Several senators questioned whether the university had a concrete fundraising plan and whether the endowment would meaningfully help UH compete with larger programs. Eliott said UH is already fundraising privately for current NIL obligations, had raised more than $1.6 million toward a $3 million annual goal, and would continue fundraising for both short-term needs and the endowment match. He also said the university is not trying to compete with Power Five schools on the same scale, but to be successful at its own conference level. Members also discussed transparency and privacy, with some senators arguing that if state money is used, the public should know how it is spent, while Eliott said individual student-athlete NIL information should remain private and team-level reporting would be preferable. He confirmed international student-athletes are eligible for NIL and said about 60 to 70 UH athletes are currently participating, with more than 100 expected next year. The discussion also touched on UH’s Mountain West media rights and local TV rights, with Eliott explaining that the conference distribution is expected to remain around $3.5 million and that local TV rights would be negotiated separately. No vote or final action was taken during the portion of the hearing provided.

Transcript Highlights:

• They had these priorities, and in 2006 they had priorities, and every year they were priorities.
• They had these priorities, and in 2006 they had priorities, and every year they were priorities.
• Everybody has<01:19:38.000> priorities,<01:19:38.800> right? has priorities, right?
• has priorities, right?
• Well, what's priority? What's a health risk? What's a safety hazard?

Bills: SB2901, SB2902, SB2903, SB2904, SB2905, SB2906, SB2907, SB2908, SB2909, SB2910, SB2911, SB2912, SB2913, SB2914, SB2915, SB2916, SB2917, SB2918, SB2919, SB2920, SB2921, SB2922, SB2923, SB2924, SB2925, SB2926, SB2927, SB2928, SB2929, SB2930, SB2931, SB2932, SB2933, SB2934, SB2935, SB2936, SB2937, SB2938, SB2939, SB2940, SB2941, SB2942, SB2943, SB2944, SB2945, SB2946, SB2947, SB2948, SB2949, SB2950, SB2951, SB2952, SB2953, SB2954, SB2955, SB2956, SB2957, SB2958, SB2959, SB2960, SB2961, SB2962, SB2963, SB2964, SB2965, SB2966, SB2967, SB2968, SB2969, SB2970, SB2971, SB2972, SB2973, SB2974, SB2975, SB2976, SB2977, SB2978, SB2979, SB2980, SB2981, SB2982, SB2983, SB2984, SB2985, SB2986, SB2987, SB2988, SB2989, SB2990, SB2991, SB2992, SB2993, SB2994, SB2995, SB2996, SB2997, SB2998, SB2999, SB3000

Keywords: geological subsurface characterization, groundwater, geothermal resources, environmental review, Hawaii groundwater and geothermal resources center, scientific research, non-extractive, public trust doctrine, clean energy, greenhouse gas, carbon sequestration, climate change, energy policy, Hawaii state energy office, emissions reduction, sustainable development, fare-free transportation, greenhouse gas emissions, public transit, tax on petroleum

Transcript Highlights:

• <01:21:44.960> was system forward where a priority was system forward where a priority was
• Um, but it was a priority that was identified by the legislature and it was something that we devoted
• That being said, if we do identify this as a priority and come back to the legislature and say, "Look
• Um, but it was a priority >> It's a lot.
• <01:27:01.120> and forward and say, "This is a priority and forward and say, "This is a priority

Keywords: 1187, senate, all

Transcript Highlights:

• We recognize that with a challenging budget target, not all priorities can be funded.
• We very much priorities can be funded.
• We invested in our hospitals, and Chair Bierman and I, that was our priority.
• We agreed on that priority. We agreed on EMS. We agreed on pharmacy.
• We agreed on that priority. We agreed on EMS. We agreed on pharmacy.

Bills: HF2435

Keywords: healthcare, dementia services, public health funding, opioid prevention, women's health, community health boards, mental health, 1183, house

Transcript Highlights:

• <01:35:02.600> in allowing academics to be a priority in allowing academics to be a priority
• of a higher undermines the priority of a higher education<01:37:15.040> for<01:37:15.239>
• And so I think what we all have to realize is, when everything is a priority, nothing is a priority.
• everything is a priority nothing is a<01:42:45.560> priority<01:42:46.560> when<01:42:
• government a priority when we increase government spending<01:42:48.679> by<01:42:48.920>

Keywords: 1187, senate, all

Summary: The committee received an informational presentation from the Minnesota Office of Higher Education on the State Grant program and governor-recommended changes, with some discussion of North Star Promise. Staff explained that State Grant is the state’s largest financial aid program, intended to promote college access and choice for students with the highest financial need, and that it works alongside Pell Grants. They reviewed program eligibility, award calculation, and participation rules, and noted that the program serves a large share of low- and middle-income students, including many dependent students, student parents, BIPOC students, and adult learners. They also described how awards and spending are distributed across public and private institutions and how the agency projects spending using enrollment, tuition, and FAFSA data. A major focus was the current fiscal-year deficit in State Grant. Staff said the program is experiencing a shortfall driven by higher-than-expected enrollment, more students with greater financial need, and major FAFSA formula changes that increased the number of applicants with zero or negative student aid index values. They said the office has already rationed awards where allowed and imposed a FAFSA deadline for spring awards, and does not expect to fund some awards. Officials explained that if the program projects a surplus, they typically adjust the living and miscellaneous expense allowance to spend down funds; if it projects a deficit, they can increase student and family responsibility to reduce award sizes, but the program must stay within its appropriation. Senator Duckworth asked several questions about whether unused funds could be transferred between State Grant and North Star Promise, and how the two programs are treated. Staff said State Grant funds revert to the general fund at the end of the biennium, while North Star Promise uses a special revenue account, and that transfers may be possible but would need clarification under current authority. They referenced a prior legislative transfer from North Star Promise funds to cover a shortfall in the Fostering Independence Grant and said they would follow up on the exact transfer authority. No votes or formal actions were taken during the presentation and discussion.

Transcript Highlights:

• of Public Utilities, but also to the affected municipality, listing all street segments and their priority
• Unfortunately, our offshore wind project does appear to be in jeopardy due to the shifting priorities
• orderly rapid progress toward an affordable clean energy future is an urgent necessity and a clear priority
• orderly rapid progress towards an affordable clean energy future is an urgent necessity and a clear priority
• across the state, who democratically chose the Save Money with Clean Heat campaign as one of our two priority

Keywords: 995, all

Summary: The hearing focused on several climate and utility-related bills, especially H. 3449/S. 2292 to expand the municipal fossil fuel-free building demonstration program from 10 to 20 communities and related home rule petitions for Somerville and other municipalities. Witnesses from Somerville, Salem, Worcester, Cambridge, Newton, Arlington, Wellesley, Watertown, and the Massachusetts Municipal Association argued that local governments should be allowed to opt into fossil fuel-free or net-zero building standards, citing climate goals, environmental justice concerns, housing production, and data showing all-electric construction can cost about the same as or less than mixed-fuel construction. Committee members repeatedly pressed witnesses for cost data and asked for written follow-up, while also discussing whether strong environmental standards affect housing supply; witnesses responded that the main housing constraints are financing and that they would provide more data from local projects and state studies. A second major topic was H. 3564, which would require gas companies to provide municipalities with detailed multi-year pipe replacement plans, allow local review and objections, and limit reimbursement for projects not previously disclosed except in emergencies. Municipal leaders and advocates said the bill would improve coordination of street work, reduce disruption and costs, and help cities plan for electrification, network geothermal, and non-pipeline alternatives. Testimony from Wellesley, Cambridge, Arlington, Newton, and others emphasized repeated problems with last-minute gas main work, the need for advance notice, and the value of municipal participation in planning gas system retirement and alternatives. The committee also heard testimony on the “tactical transition” bills, S. 2249/H. 3539, aimed at managing the gas-to-clean-energy transition. Supporters from Gas Transition Allies, Rewiring America, and 350 Mass said the bills would require joint gas-electric planning, create an advisory council, eliminate subsidies for new gas hookups, shift investment toward repairs and clean alternatives, protect workers through retraining, and make utility plans more transparent. They argued these changes would reduce ratepayer costs, avoid stranded gas assets, and support orderly decarbonization. In addition, HEET testified on H. 3541, which would update greenhouse gas accounting to better reflect methane’s short-term climate impact, and H. 3543, which would establish a framework for managing shared thermal resources and thermal energy networks; committee members asked several questions about the meaning, ownership, and consumer-cost implications of the proposed “thermal commons.” No votes were taken during the hearing.

Transcript Highlights:

• I'd like to point out a few of my top priorities, but honestly, we work so well as a team at the board
• And that's really helped us to be able to target, you know, the highest priority as far as, you know,
• But the priority, if you have 390 that you've already said are failing systems, and I, because we don't
• And I'm just really proud to be a resident of California where we've made this a priority.
• But I also know we're the first state to declare the human right to water, and it's a top priority for

Keywords: 987, senate, all

Summary: The committee first handled several governor’s appointments not required to appear, approving Anthony Surich to lead the California Housing Finance Agency, Craig Snelling to the Workers’ Compensation Appeals Board, Nicholas Mueller to the Off-Highway Motor Vehicle Recreation Commission, and the referral of bills to committees, each by 4-0 votes. It then heard testimony on the appointment of Jereen DiDamo to the State Water Resources Control Board. DiDamo highlighted priorities including water-use efficiency, SGMA implementation, groundwater recharge, ecosystem restoration, and expanding safe drinking water access, noting the number of Californians without safe drinking water had fallen from 1.6 million to 800,000 since 2019. Senators focused heavily on the safe drinking water program, consolidation of failing systems, funding, domestic wells, SGMA, and the Bay-Delta plan. Supporters praised her practical, collaborative approach and work on drinking water; opponents from environmental and tribal groups argued the board had favored agricultural and urban interests and had not acted quickly enough to protect the Delta and fisheries. The committee ultimately voted 4-0 to advance the appointment to the full Senate. After a brief recess, the committee took up the appointment of Siva Gunda to the California Energy Commission. Gunda said California is managing three major transitions at once—decarbonizing the grid, electrifying transportation and buildings, and winding down petroleum and natural gas—and emphasized planning, transparency, and coordination across agencies and the West. Senators questioned him about Kern Energy and the impact of refinery compliance burdens, the state’s transportation fuels plan, Diablo Canyon, fuel imports, and affordability. Gunda said the Energy Commission has supported exemptions or potential exemptions for small refineries, that current planning assumes Diablo Canyon retires in 2030 without creating reliability problems if new resources continue to come online, and that most new capacity has been storage and solar. He also said California still imports a significant share of crude and refined products, with costs affected by global markets and shipping. The committee approved his appointment 4-0 to move to the full Senate.

Transcript Highlights:

• You set up a website where you all establish statewide priorities.
• Strategic plans often identify the mission, the vision, and the priorities of governing bodies.
• It will be a priority for LEAC staff next interim.
• Thank you for the opportunity to share these priorities, Mr. Chair. Thank you so much, Carissa.
• Please make it a high priority to restore at-risk funding through the Hold Harmless Fund.

Keywords: 996, all

Transcript Highlights:

• The stories that there's an alcohol tax in New Mexico highlight the priority of this issue.
• Right now, our priority need is simulation capabilities.
• But again, our priority need is the capacity for simulation.
• are now working on and very interested in growing their own medical staff and nursing is really a priority
• Additionally, we want to acknowledge that we are still working on our legislative priorities, and we

Transcript Highlights:

• This is a priority bill. They, to your point, Senator Sparks, have a bigger area than we do.
• This is one of their priorities for sure. I just thought I’d add that context. Thank you, members.
• And Senate Bill 2600 ensures that student safety is a priority.
• And Bill 2,600 ensures that student safety is a priority.
• And what this bill does, it prohibits school districts from charging. a priority and what this bill does

Summary: The Committee on Education K-16 heard several bills focused largely on special education transparency, school safety, and student support services. Senate Bill 1908, by Senator Zaffirini, would direct the Higher Education Coordinating Board to study the feasibility of a statewide system for coordinating clinical training placements, including regional portals for healthcare clinical slots, with a report due by December 1, 2026. A representative of the Texas Nurses Association and the Nursing Legislative Agenda Coalition testified in support. The bill was left pending subject to the call of the chair. The committee then took up Senate Bill 111, by Senator Hall, which in its committee substitute was narrowed to a reporting bill requiring school districts to disclose legal proceedings involving special education due process complaints when legal fees exceed $10,000, rather than capping spending. Several parents and advocates testified that districts spend large sums on litigation against families of children with disabilities and that greater transparency is needed; some senators raised concerns about unintended consequences, including possible pressure to settle cases. The committee adopted the substitute and left the bill pending. The committee also heard Senate Bill 1551 on automated external defibrillators in public schools, Senate Bill 865 on CPR instruction requirements for certain volunteers, Senate Bill 1032 on the Governor’s University Research Initiative, and Senate Bill 571 on school employee misconduct reporting and access to the Do Not Hire Registry; each was reported favorably after committee substitute adoption and roll-call votes. Additional bills discussed included Senate Bill 1884, which would formalize and expand dedicated staff support for the State Board of Education and give the board chair hiring authority over that staff; members questioned whether it duplicated TEA functions, while a witness argued the workload increase justified the change, and the bill was left pending. Senate Bill 625 would replace the current half-credit economics requirement with a half-credit in personal financial literacy; educators and advocates strongly supported making the course required, and the bill was left pending. Senate Bill 582 would make TEA settlement agreements in special investigations publicly available when sanctions are imposed, and Senate Bill 2600 would bar transportation fees for students living within two miles of campus unless districts do not receive state transportation funding; both were left pending. The committee also heard Senate Bill 2751, which would require TEA inspections of non-public special education programs to consider medical standards of care and crisis-prevention training; testimony from a program operator described severe student behaviors and the need for more flexibility, and the bill was left pending after the substitute was adopted.

Transcript Highlights:

• infrastructure priorities. infrastructure priorities. uh<01:42:15.600> in<01:42:15.840>
• <02:20:11.439> infrastructure million in high priority infrastructure million in high priority
• When strategy starts priorities.
• funds to move closer to local priorities funds to move closer to local priorities and<02:24:54.080
• For that reason, minerals must remain a top strategic priority.

Keywords: 916, all

Transcript Highlights:

• Those kinds of things that we see today are because religious instruction was a much greater priority

Bills: SB263, SB370, SB663, SB924, SB987, SB1939, SB1937, SB1598, SB2798, SB2801, SB2580, SB2569, SB2514, SB2064, SB1940, SB1621, SB2601, SB1379, SB1376, SB1372, SB1353, SB2216, SB2166, SB2148, SB535, SB777, SB827, SB1141, SB1330, SB1352, SB1664, SB1612, SB1862, SB1936, SB1453, SB1448, SB1398, SB2137, SB2111, SB53, SB226, SB1677, SB1723, SB1839, SCR8, SB31, SB33, SB3, SB1405, SB1948, SB243, SB20, SB217, SB264, SB269, SB650, SB681, SB528, SB502, SB740, SB916, SB995, SB2581, SB3031, SB24, SB2570, SB1566, SB552, SJR1, SB646, SB379, SB1171, SB1121, SB1120, SB1061, SB1036, SB1019, SB890, SB11, SB868, SB1188, SB1254, SB2778, SB2543, SB2443, SB1333, SB1259, SB1401, SB1404, SB2139, SB2165, SB2237, SB2268, SB1202, SB1198, SB1212, SB1451, SB1470, SB1498, SB965, SB1547, SB1667, SB1818, SB1902, SB2129, SB2078, SB2069, SB1737, SB1589, SB1318, SB387, SB1150, SB1574, SB2127, SB3034, SB860, SB1278, SB263, SB370, SB663, SB924, SB987, SB1939, SB1937, SB1598, SB2798, SB2801, SB2580, SB2569, SB2514, SB2064, SB1940, SB1621, SB2601, SB1379, SB1376, SB1372, SB1353, SB2216, SB2166, SB2148, SB535, SB777, SB827, SB1141, SB1330, SB1352, SB1664, SB1612, SB1862, SB1936, SB1453, SB1448, SB1398, SB2137, SB2111, SB53, SB226, SB1677, SB1723, SB1839, SCR5, SCR32, SCR8, HB3228, HB2802, HB45, HB1318, HB5560, HB2894, HB4344, HB4238, HB2775, HB34, HB33, HB 12, HB148, HB 130, HB4273, HB4850, HB2733, HB4783, SB1833

Keywords: SB 263, Texas franchise tax, cost of goods sold, COGS, broadcasters, television broadcasting, radio broadcasting, media tax, broadcast license, FCC, 47 C.F.R. Part 73, 47 C.F.R. Part 74, film production, television production, tax deduction, margin tax, Texas Tax Code, depreciation, amortization, broadcast rights