Video & Transcript Research : 'educational resources'
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TX
Transcript Highlights:
- Money to explain. the motion. that receive public funds for public education and higher education from
- . education.
- Education in our high school house bill 20 hb 20 is designed to enhance educational opportunities for
- I believe in public education. I think if we're going to advocate public education.
- We're going to make education, public education, something that earns the support of every taxpayer.
Bills:
HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, HB39, HB 102, HB 126, HB290, HB300, HB2143, HJR2, HB147, HJR6, HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, SB1
Keywords:
career readiness, education reform, workforce training, public schools, financial aid, applied sciences, career education, high school diploma, certificate program, work-based learning, job placement, high-growth jobs, technical training, cybersecurity, state command, information resources, data protection, incident response, mental health, telehealth
OK
Oklahoma 2026 Regular Session
House of Representatives Second Regular Session of the 60th Legislature Day 21 Mar 9th, 2026 at 01:30 pm
Oklahoma House Floor Meeting
Transcript Highlights:
- A pregnancy resource center is a.
- Once again, pregnancy resource centers are a wonderful thing.
- It's not just the resource center and attorneys' fees is a piece of that.
- The definition of education in Black's Law Dictionary, Webster's 1828...
- Defines education as proper moral, intellectual, and physical training.
Bills:
HR1036, HB2975, HB3026, HB3297, HB2981, HB2978, HB4144, HB1322, HB1818, HB3194, HB3767, HB3342, HB3344, HB4170, HB3287, HB3288, HB4454, HB3264, HB3266, HB3268, HB4095, HB4115, HB4316, HB3530, HB3428, HB4272, HB4273, HB4274, HB3405, HB3406, HB3467, HB3469, HB3931
Keywords:
poultry waste, nutrient management, environmental regulations, agriculture, water quality, pollution prevention, best management practices, kindergarten, military families, education policy, school districts, international military dependents, age eligibility, towing services, Oklahoma Wrecker and Towing Services Fund, Department of Labor, vehicle storage fees, consumer protection, nonconsensual towing, open meetings
OK
Transcript Highlights:
- We are going to go ahead and get started with the first of the Education Oversight committees.
- I was terrified of education, but God called me to go to university and become a teacher.
- , as they are educators of their children.
- This is going from high school into university or higher education. Follow up. Thank you.
- Are we counting on the districts to provide the resources for this training? Yes.
Keywords:
postsecondary education, standardized test scores, educational equity, higher learning access, Oklahoma Higher Learning Access Program, HB2978, school libraries, library media center, library media program, community standards, sexually explicit conduct, obscene material, age-appropriate materials, school curriculum, book challenges, book banning, censorship, public schools, school board, education committee
AL
Alabama 2026 1st Special Session
Alabama Senate Veterans, Military Affairs and Public Safety Committee Mar 11th, 2026
Veterans, Military Affairs, and Public Safety
Keywords:
emergency management, public funds, educational materials, promotional materials, state agency, speedy trial, visiting judge, court administration, public interest, criminal justice, New Hope, Madison County, municipal boundary, corporate limits, deannexation, boundary adjustment, local act, city limits, municipal jurisdiction, annexation rollback
TX
Transcript Highlights:
- The Education K-16 meeting will begin. Senator Eckhardt, we will start with you.
- I do believe we have a resource witness here.
- We do have one resource witness from the Coordinating Board.
- SB 2430 establishes Chapter 51B in the Texas Education Code to regulate higher education institutions
- Additionally, education software from foreign adversaries is removed. ...from higher education.
Keywords:
tuition exemption, paramedics, higher education, public institutions, laboratory fees, education code, financial aid, education, student support, scholarships, nontraditional education, student enrollment, financial assistance, Texas students, foreign adversaries, trade secrets, research integrity, security measures, international agreements, student privacy
AL
Keywords:
hemp-derived cannabinoids, CBD, THC, delta-8, delta-9, delta-10, consumable hemp products, psychoactive cannabinoids, cannabinoid regulation, hemp licensing, ABC Board, Alcoholic Beverage Control Board, retail hemp sales, wholesale hemp distribution, hemp tax, excise tax, age verification, underage sales, product testing, certificate of analysis
KY
Kentucky 2026 Regular Session
Interim Joint Committee on Families and Children (6-21-23) - Reupload
Keywords:
KY LRC YouTube, https://www.youtube.com/watch?v=PF1ArOYiACI, 2026-06-21T07:17:04+00:00, 2.2.24, Data collected via generic collector engine, 00:00:00 Meeting Start
00:00:11 Roll Call
00:01:45 Consideration of Referred Administrative Regulations
00:02:21 Discussion of The Federal Early Childhood Policy Landscape
00:14:55 Discussion of the Family Child Care Network
00:41:06 Discussion of the YMCA Child Care Realities & Considerations
01:11:11 Discussion of Early Childhood Educator Pathways & Educational Supports
01:31:33 Discussion of the Little Purples Academy, 958, all, 2.2.42, 2.1.47
TX
Transcript Highlights:
- The Senate Committee on Natural Resources will come to order. Madam Clerk, please call the roll.
- If not, we'll call upon the resource witnesses, David Repp, Texas General.
- Educating consumers is critically important here.
- That's a huge waste and has a resource value of $3.8 billion.
- Senate Committee on Natural Resources, hearing and seeing none.
Keywords:
Gulf Coast Protection District, navigation safety, special districts, state governance, Texas legislation, Gulf Coast, flood protection, storm risk management, coastal restoration, natural resources, prescribed burns, self-insurance, fire management, liability protection, rural land management, beverage container recycling, deposit return system, container deposit, bottle bill, recycling refund
TX
Transcript Highlights:
- Committee on Natural Resources will come to order. The clerk will call the roll.
- Uh, good morning, Chair Harris, and members of the Natural Resources Committee.
- Uh, Ben Barkley, Office of Public Utility counsel, and I'm just here as a resource witness.
- Members, we also have a resource witness from the Public Utility commission.
- Because we know that water is a precious resource around Texas, right?
Keywords:
water audit, water loss, water loss mitigation plan, municipally owned utility, municipal utility, water conservation, Texas Water Development Board, TCEQ, Texas Commission on Environmental Quality, water leakage, leak detection, billing data accuracy, utility validation, water audit validation, water scarcity, water management, infrastructure, public utility, conservation plan, administrative penalty
TX
Transcript Highlights:
- By working together, the Central Texas Water Alliance can leverage individual entity resources so that
- A regional approach allows for joint funding applications, better access to state and federal resources
- I think we would be able to handle it given the resources we have currently. Okay, thank you.
- I think as users and consumers, as you guys are, resources to deal with these leaking pipes.
- Additionally, we also have a resource witness from the Water Development Board.
Keywords:
water audit, water loss, water loss mitigation plan, municipally owned utility, municipal utility, water conservation, Texas Water Development Board, TCEQ, Texas Commission on Environmental Quality, water leakage, leak detection, billing data accuracy, utility validation, water audit validation, water scarcity, water management, infrastructure, public utility, conservation plan, administrative penalty
TX
Transcript Highlights:
- Natural Resources will come to order. The clerk will call the roll. Chairman Harris? Here.
- Chairman, Jeremy Mazur, Director of Infrastructure and Natural Resources Policy with Texas 2036.
- But I'm sure TCEQ, if they have a resource, can explain that.
- Members, we also have a resource witness from the Public Utility Commission.
- Because we know that water is a precious resource around Texas, right?
Keywords:
water audit, water loss, water loss mitigation plan, municipally owned utility, municipal utility, water conservation, Texas Water Development Board, TCEQ, Texas Commission on Environmental Quality, water leakage, leak detection, billing data accuracy, utility validation, water audit validation, water scarcity, water management, infrastructure, public utility, conservation plan, administrative penalty
FL
Florida 2026 Regular Session
Appropriations Committee on Criminal and Civil Justice Feb 18th, 2026
Appropriations Committee on Criminal and Civil Justice
Transcript Highlights:
- The before-and-after AC pilot program targets the sleeping dorms, education dorms, dog program areas,
- party could kind of force one party into certain proceedings knowing that they may not have the resources
- , or just to drain resources.
Keywords:
foreclosure, court clerks, budget management, judicial sales, Florida statutes, bail bonds, pretrial release, forfeiture, criminal justice, bond conditions, surety, attorney fees, litigation costs, court jurisdiction, equitable awards, financial resources, domestic violence, protective injunctions, electronic monitoring, enhanced penalties
Summary:
The Appropriations Committee on Criminal and Civil Justice met to consider several criminal justice and court-related bills, along with the committee’s proposed $7.9 billion budget. The committee first heard and approved CS/SB 600 on bail bonds, as amended to adjust solicitation, cash bond return, forfeiture remission timing, and clerk procedures; CS/SB 436 on felony battery, which expands qualifying prior offenses and was amended to correct a drafting issue; CS/SB 928, “Missy’s Law,” requiring immediate remand to custody after conviction for dangerous crimes; SB 1332 on career offender registration, adding in-person reporting, more detailed registration requirements, and stronger penalties for noncompliance; and CS/SB 682 on violent criminal offenses, a domestic violence measure adopted via a substitute amendment that adds stricter penalties, electronic monitoring, injunction protections, and related procedures. All of those bills were reported favorably.
The committee also approved SB 1072 creating an anti-Semitism task force in the Attorney General’s Office. The bill drew extensive public testimony both for and against, with supporters emphasizing rising anti-Semitic incidents and the need for statewide review, and opponents raising concerns about free speech, the definition of anti-Semitism, and possible conflation of criticism of Israel with hate speech. Senators also discussed the bill’s scope and the IHRA definition before it was reported favorably. In addition, CS/SB 532 on clerks of court was amended to clarify foreclosure sale procedures and funding predictability for clerks, then reported favorably. CS/SB 644 on attorney’s fees, suit money, and costs was also approved after amendments that aligned family-law fee provisions and codified standards for fee awards in dissolution and paternity cases; the sponsor said the bill was intended to curb vexatious litigation and improve consistency across districts.
After the bill actions, the chair summarized the criminal and civil justice budget, describing it as a disciplined proposal that addresses corrections deficits and future inmate growth while funding core public safety needs. The committee then heard substantial public testimony on prison conditions, staffing, pay, heat, infrastructure, and the possibility of reducing prison populations or adding air conditioning in facilities. The chair announced that SB 1632 and its conforming bill SB 1634 would be temporarily postponed to the following week, and the record was supplemented with the names of many people who had registered to speak for or against those bills. The meeting concluded after members were invited to record votes and the committee adjourned.
FL
Florida 2026 Regular Session
Children, Families, and Elder Affairs Jan 12th, 2026
Children, Families, and Elder Affairs
Transcript Highlights:
- The Department of Elder Affairs would contract with nonprofits that focus on Alzheimer's education and
- The Department of Elder Affairs would contract with nonprofits that focus on Alzheimer's education and
- The Department of Elder Affairs would contract with nonprofits that focus on Alzheimer's education and
- But the more folks that are educated, and the more we can get out in front and get tested sooner, the
- But the more folks that are educated, and the more we can get out in front and get tested sooner, the
Keywords:
child protection, medical records, investigation, abuse, neglect, healthcare, Child Protection Team, diagnosis, Alzheimer's disease, Alzheimers, dementia, related dementias, brain health, early detection, caregiver support, elderly affairs, Department of Elderly Affairs, Department of Health, public health outreach, memory loss
Summary:
The committee met with a quorum and first heard SB 624, which would codify DCF’s current practice of allowing batterers intervention programs to offer supplemental faith-based activities so long as participation is voluntary. The bill drew support from faith-based and family organizations, which argued it would restore access to effective rehabilitation options and remove discriminatory barriers. SB 624 was reported favorably after a roll call vote.
The committee then heard SB 42, which would require child protective investigators and child protection teams to rely on qualified medical professionals when a child has a documented pre-existing diagnosis or when a parent requests an exam, and would require clearer notice to parents and custodians at the start of an investigation. Testimony overwhelmingly came from parents, advocates, and disability rights representatives describing cases in which medically complex children were allegedly misdiagnosed as abuse victims and families were separated unnecessarily. Members expressed sympathy and support, and SB 42 was reported favorably.
Next, the committee considered CS/SB 578, creating an Alzheimer’s disease awareness initiative within the Department of Elder Affairs to promote early detection, brain health education, research updates, and clinical trial awareness, with outreach focused on older adults and at-risk populations. An amendment was adopted to place the campaign within the Alzheimer’s Disease Initiative. A caregiver testified about the need for public education and early diagnosis, and the bill was reported favorably.
The committee also took up SPB 7018, a committee bill on child welfare that would extend the definition of “visitor” for foster homes to reduce repeated background checks, make the Step Into Success foster youth workforce pilot permanent and statewide, and create a program through the Florida Institute for Child Welfare to catalog best practices among community-based care lead agencies. The bill was approved as a committee bill and reported favorably. Finally, the Department of Children and Families presented its 2025-26 final funding methodology and rates report for community-based care. Members questioned the proposed tiered model, including insurance costs, risk corridors, prevention funding, performance measures, and regional funding disparities. No vote was taken on the presentation, but members discussed the possible need for follow-up legislation and additional stakeholder input.
TX
Transcript Highlights:
- The Senate Committee on Natural Resources will now come to order.
- We do have a resource witness from the TCEQ, Haya Ziman.
- All right, um, do you have a resource witness, uh, if anyone wishes to a resource witness from TCQ.
- Employee homes, wildlife, and other natural resources.
- We also have the Railroad Commission here as a resource. Come on forward.
Keywords:
occupational licenses, renewal, Texas Commission on Environmental Quality, registration, license expiration, HB 2663, inactive well, plugging extension, Railroad Commission of Texas, RRC, oil and gas, orphan wells, well cleanup, well plugging, abandoned wells, surface equipment removal, electric service termination, administrative penalty, Natural Resources Code, Section 89.029
Summary:
The Senate Committee on Natural Resources heard several House bills dealing with environmental regulation, oil and gas safety, landfill permits, and utility cost recovery. HB 1237, by Rep. Geren and sponsored by Sen. Zaffirini, would extend TCEQ occupational license renewal deadlines from 30 days to 90 days, allow renewal up to one year with higher fees, and require a new application after longer expiration; the committee substitute clarified that applicants may continue working only until renewal is approved or denied and set a 180-day cutoff for renewal. HB 3071, sponsored by Sen. Hancock, would require TCEQ to cancel certain long-dormant municipal solid waste permits; members discussed concerns about precedent, ownership changes, and whether the bill should be narrowed, and the bill was left pending with a committee substitute expected.
The committee also heard HB 2663, sponsored by Sen. Birdwell, which would require operators of inactive oil and gas wells to remove or de-energize electrical equipment after 10 years and authorize Railroad Commission penalties for false compliance. Testimony from landowners, cattle raisers, and the Sierra Club supported the bill as a wildfire-prevention measure, and the bill was left pending. HB 4384, also by Rep. Darby and sponsored by Sen. Birdwell, would let natural gas utilities defer certain infrastructure costs for later recovery through the GRIP process; utility representatives supported it as credit-positive and consistent with existing accounting, while consumer advocates opposed it as increasing rates without enough oversight. The committee discussed possible amendments to add more cost controls, and the bill was left pending.
Later, the committee voted HB 2563, the companion to SB 2510, favorably to the full Senate by a 5-0 vote and ordered it certified for the local and uncontested calendar. The committee then took up HB 143, which would codify interagency procedures for addressing electrical power line safety at well sites and related facilities after wildfire concerns; members said a committee substitute had been negotiated with agencies and stakeholders to clarify responsibilities, timelines, and inspection authority while reducing fiscal impact. No final vote was taken on HB 143, and the committee recessed with several bills still pending.
TX
Transcript Highlights:
- The Senate Committee on Natural Resources has now come to order. Madam Clerk, please call the roll.
- Members, with no other business to come before the Senate Committee on Natural Resources, we stand in
Keywords:
pipeline, construction, cash bond, county authority, local government, injection wells, environmental regulation, water quality, site inspection, geoscientist, satellite imagery, interstate compact, liquefied natural gas, energy resources, Gulf Coast, regulatory coordination, HB 2970, Gulf Coast Protection District, Special District Local Laws Code, governor appointment
Summary:
The Senate Committee on Natural Resources met with a quorum present and took up several bills, mostly as pending business. HB 1089, creating the Gulf Coast Protection Account to be administered by the General Land Office, was laid out as the House companion to SB 795; Senator Alvarado moved it be reported favorably, and it passed the committee 8-0. The committee also adopted a committee substitute for HB 2970 and then reported it favorably 9-0, despite the motion wording recommending the substitute in lieu of the original bill. HB 2890, HB 1238, and HB 206 were each laid out and reported favorably to the full Senate by 9-0 votes.
For each bill reported favorably, members also approved motions to place the bill on the local and uncontested calendar, with no objections. The transcript reflects brief procedural repetition and some garbled audio, but the actions are clear: the committee advanced all measures considered during the meeting without recorded opposition. The chair then announced there was no further business and the committee stood in recess subject to the call of the chair.
TX
Transcript Highlights:
- The Senate Committee on Natural Resources will now come to order.
- Pipelines are critical for the safe transportation of oil, natural gas, and other resources, as highlighted
- I do have a resource witness from the Attorney General's Office. I don't think you require her.
- I do have one resource witness if you need to bring Ashley Forbes from TCEQ up.
- Is there any other business to come before the Senate Committee on Natural Resources?
Keywords:
pipeline, construction, cash bond, county authority, local government, injection wells, environmental regulation, water quality, site inspection, geoscientist, satellite imagery, interstate compact, liquefied natural gas, energy resources, Gulf Coast, regulatory coordination, HB 2970, Gulf Coast Protection District, Special District Local Laws Code, governor appointment
Summary:
The Senate Committee on Natural Resources met with a quorum initially lacking, then took up several bills and heard brief testimony. HB 206, by Rep. Craddick, would prohibit counties from requiring cash bonds as a condition for pipeline construction approvals, while still allowing other forms of financial assurance; the sponsor and a Target Pipeline witness said cash-bond mandates create unnecessary costs and uncertainty, and the bill was left pending. HB 2890, by Rep. Patterson, would create an interstate compact among Gulf Coast states to coordinate and support the liquefied natural gas industry; the sponsor emphasized LNG’s economic importance and said the bill mirrors prior compact language that does not require congressional approval, and it was left pending after no public testimony. HB 1238, by Rep. Geren, would let TCEQ use third-party inspection reports and remote technology when reviewing proposed Class I injection wells; the sponsor and a uranium industry witness said it would streamline regulation and support industry, and it was left pending. HB 2970, by Rep. Paul, the House version of SB 410, would require the Gulf Coast Protection District’s final gate design to accommodate two-way vessel traffic and allow the governor to appoint the district’s presiding officer; the committee substitute was explained and the bill was left pending. With members scattered in other committees, the chair said the committee would recess and later reconvene to vote and complete its work.
MN
Transcript Highlights:
- educators.
- Educators frequently say student learning conditions are educator working conditions.
- educational communicate this educ educational neglect<01:35:53.400>
to <01:35:53.520>the - As the statewide education agency, MDE is a resource hub and a support partner for districts and schools
- Agency MD is a Statewide Education Agency MD is a resource<01:37:43.880>
Hub <01:37:44.440>
Keywords:
HF51, Sibley County, State-Aid Highway 21, capital investment, bonding bill, general obligation bonds, transportation infrastructure, road improvements, sanitary sewer, water main, storm sewer, local infrastructure, county grant, Minnesota Department of Transportation, bond proceeds fund, public works, utility infrastructure, education finance, school district funding, tax base adjustment
TX
Texas 89th Regular
Senate Committee on Water, Agriculture, and Rural Affairs Mar 3rd, 2025
Water, Agriculture and Rural Affairs
Transcript Highlights:
- In the hearing, we do have a resource witness from the PUC here. Thank you, Senator.
- I do have a resource witness, is that correct, from the Texas Water Development Board?
- Just a resource? All right. There you go. All right. I am opening up public testimony.
- The issue of having the right resources at the right time was significant.
- The other part of it is it allows us then to know what those resources are on a regular basis.
Keywords:
water resources, interlocal contracts, local government, collaboration, planning activities, wildfire response, firefighting equipment, emergency services, state database, Texas Forest Service, customer complaints, Public Utility Commission, water service, complaint process, utility regulation, SB 971, Texas Water Assistance Program, Water Code, rural political subdivision, rural water
FL
Transcript Highlights:
- The education they provide, it is public education.
- By the Education and Employment Committee, Education Administration Subcommittee, and Representative
- By education and employment Committee Education Administration Subcommittee and Representative Valdes
- Teacher training and professional courses should be used to further train and educate our educators to
- Gold standard not just for educational freedom but educational quality.
Bills:
SB 5, SJR 3, HB 11, HJR 72, HB 48, HB 27, HB 144, HB 37, HB 1481, HB 581, HB 1696, HB 2216, HB 1035, HB 1633, HB 742, HB 754, HB 1689, HB 1690, HB 2669, HB 391, HB 517, HB 1775, HB 1024, HB 1607, HB 252, HB 1716, HB 1562, HB 4116, HB 1866, HB 1741, HB 2103, HB 2637, HB 2884, HB 3707, HB 503, HB 1089, HB 1757, HB 2986, HB 972, SB 365, SB 1786, SB 5, SJR 3, HB 14, HB 43, HB 36, HB 26, HB 149, HB 121, HB 206, HB 136, HB 3114, HB 2733, HB 1732, HB 3700, HB 467, HB 1130, HB 1846, HB 1442, HB 1147, HB 2176, HB 2701, HB 805, HB 2890, HB 1154, HB 1644, HB 2118, HB 1718, HB 2488, HB 2596, HB 2468, HB 484, HB 2578, HB 3204, HB 1041, HB 307, HB 685, HB 538, HB 2525, HB 3125, HB 2027, HB 2894, HB 3077, HB 106, HB 18, HB 11, HJR 72, HB 48, HB 27, HB 144, HB 37, HB 1481, HB 581, HB 1696, HB 2216, HB 1035, HB 1633, HB 742, HB 754, HB 1689, HB 1690, HB 2669, HB 391, HB 517, HB 1775, HB 1024, HB 1607, HB 252, HB 1716, HB 1562, HB 4116, HB 1866, HB 1741, HB 2103, HB 2637, HB 2884, HB 3707, HB 503, HB 1089, HB 1757, HB 2986, HB 972
Keywords:
dementia, research institute, Alzheimer's disease, Parkinson's disease, funding, grants, state health initiatives, research funding, state budget, prevention, healthcare, medical research, Dementia Prevention and Research Institute, licensing, reciprocity, regulation, Texas Department of Licensing and Regulation, interstate agreements, tax exemption, intellectual disability
TX
Transcript Highlights:
- The institution is not only does it educate in the next generation?
- And then finally, this drains resources from real property tax. tax relief.
- . education.
- I was and did you learn some experience there about public education?
- I was serving on the Texas State Board of Education. And how long did you serve there?
Bills:
SB5, SJR3, HB 11, HJR72, HB48, HB27, HB144, HB37, HB1481, HB581, HB1696, HB2216, HB 1035, HB1633, HB742, HB754, HB1689, HB1690, HB2669, HB391, HB517, HB1775, HB 1024, HB1607, HB252, HB1716, HB1562, HB4116, HB1866, HB1741, HB2103, HB2637, HB2884, HB3707, HB503, HB 1089, HB1757, HB2986, HB972, SB365, SB1786, SB5, SJR3, HB14, HB43, HB36, HB26, HB149, HB 121, HB206, HB136, HB3114, HB2733, HB1732, HB3700, HB467, HB 1130, HB1846, HB1442, HB 1147, HB2176, HB2701, HB805, HB2890, HB 1154, HB1644, HB2118, HB1718, HB2488, HB2596, HB2468, HB484, HB2578, HB3204, HB 1041, HB307, HB685, HB538, HB2525, HB3125, HB2027, HB2894, HB3077, HB 106, HB18, HB 11, HJR72, HB48, HB27, HB144, HB37, HB1481, HB581, HB1696, HB2216, HB 1035, HB1633, HB742, HB754, HB1689, HB1690, HB2669, HB391, HB517, HB1775, HB 1024, HB1607, HB252, HB1716, HB1562, HB4116, HB1866, HB1741, HB2103, HB2637, HB2884, HB3707, HB503, HB 1089, HB1757, HB2986, HB972
Keywords:
dementia, research institute, Alzheimer's disease, Parkinson's disease, funding, grants, state health initiatives, research funding, state budget, prevention, healthcare, medical research, Dementia Prevention and Research Institute, licensing, reciprocity, regulation, Texas Department of Licensing and Regulation, interstate agreements, tax exemption, intellectual disability