Video & Transcript Research : 'education workforce'
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OK
Oklahoma 2026 Regular Session
Senate Legislative Session Apr 21st, 2026 at 01:30 pm
Oklahoma Senate Floor Meeting
Transcript Highlights:
- congratulations and gratitude to Langston University on April 21st, 2026, for its dedication to education
- And to each one of you, thank you for your support of higher education.
- of Langston University, we want you to think about us as a solution, a provider of members of the workforce
- students remain at one year and five years post-graduation, contributing to the economy and the workforce
- Leader, members, economic development, workforce and tourism, we'll meet as soon as we have a quorum.
Bills:
HB1937, HB2153, HB3674, HB2978, HB3885, HB3671, HB3261, HB3021, HB3029, HB4274, HB3701, HB3076, HB2299, HB3852, HB3244, HB3345, HB3114, HB3764, HB4144, HB3304, HB2939, HB4227, HB3262, HB2941, HB3498, HB4343, HB4425, HB3386, HB3087, HB3062, HB3431, HB4141, HB3581, HB4237, HB2960, HB3645, HB3648, HB3974, HB3045, SCR18, HCR1024, SJR39, SJR49, HB4486, SB1130, SB1131, SB1132, SB1133, SB1134, SB1142, HB1823, HB4476, HB3378, HB3880, HB3031, HB3369, HB3429, HB3657, HB4215, HB3624, HB1170
Keywords:
HB1937, Oklahoma schools, student communications, electronic communication, digital communication, parent notification, legal guardian, school personnel, teachers, coaches, administrators, charter schools, public schools, administrative leave, corroborated report, investigation, employee file, discipline, termination, school board
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Apr 21st, 2026
Oklahoma Senate Floor Meeting
Transcript Highlights:
- And whereas the Oklahoma State Legislature... ...the workforce of Oklahoma.
- And to each one of you, thank you for your support of higher education.
- Thank you for your support of higher education. Thank you for.
- And to each one of you, thank you for your support of higher education.
- Members, Economic Development, Workforce, and Tourism will meet as soon as we have a quorum.
Bills:
HB1937, HB2153, HB3674, HB2978, HB3885, HB3671, HB3261, HB3021, HB3029, HB4274, HB3701, HB3076, HB2299, HB3852, HB3244, HB3345, HB3114, HB3764, HB4144, HB3304, HB2939, HB4227, HB3262, HB2941, HB3498, HB4343, HB4425, HB3386, HB3087, HB3062, HB3431, HB4141, HB3581, HB4237, HB2960, HB3645, HB3648, HB3974, HB3045, SCR18, HCR1024, SJR39, SJR49, HB4486, SB1130, SB1131, SB1132, SB1133, SB1134, SB1142, HB1823, HB4476, HB3378, HB3880, HB3031, HB3369, HB3429, HB3657, HB4215, HB3624, HB1170
Keywords:
HB1937, Oklahoma schools, student communications, electronic communication, digital communication, parent notification, legal guardian, school personnel, teachers, coaches, administrators, charter schools, public schools, administrative leave, corroborated report, investigation, employee file, discipline, termination, school board
Summary:
The Senate convened with a quorum, offered the daily prayer, and recognized a series of guests and special introductions, including Langston University Day, Moore Public Schools cheer and pom squads, a student shadow, former Senator Connie Johnson, Brazilian missionaries, and a long-serving mental health employee. The chamber also heard introductions from the day’s pages.
The Senate adopted Senate Concurrent Resolution 18, recognizing April 21, 2026, as National Lineman Appreciation Day, and House Concurrent Resolution 1024, designating Route 66 Day at the Capitol and honoring the highway’s centennial. Senators then advanced Senate Joint Resolution 49, which revokes a Wildlife Department rule requiring oil and gas companies to post a surety bond, after discussion clarified the measure was intended to eliminate duplicative regulation; the resolution advanced on a 42-3 vote.
The Senate also passed House Bill 4486, authorizing the State Capitol Preservation Commission to arrange a privately funded Gold Star Family Monument near the Capitol Square Arch, and approved several appropriations measures tied to ARPA interest or excess funds. These included Senate Bill 1130 for the University of Oklahoma Hospital Trust Authority’s Child Behavioral Health Project, Senate Bill 1131 for the Office of Juvenile Affairs’ Youth Services Program, Senate Bill 1132 for the Rural Hospital Rebuild Program, Senate Bill 1133 for Griffin Memorial Hospital replacement capacity, Senate Bill 1134 for the Human Performance Project and Pharmaceutical Expansion Project, and Senate Bill 1142 for grants to the Boys & Girls Club and YWCA. Most of these bills were adopted with emergency clauses after roll-call votes, with some members changing votes before final emergency passage. The Senate then announced committee meetings and adjourned until the next scheduled session.
OK
Oklahoma 2026 Regular Session
Economic Development, Workforce and Tourism 2ND REVISED Feb 24th, 2026 at 01:30 pm
Economic Development, Workforce and Tourism
Transcript Highlights:
- Economic development, workforce, and tourism will come to order. You guys, I'm so proud of you.
- We know that we need more workforce housing in the state.
- We are seeing all different entities doing workforce.
- Entities doing workforce and we passed legislation a few years ago to make a workforce commission really
- the landing page for all workforce in the state.
Bills:
SB1327, SB1372, SB1403, SB1937, SB277, SB2131, SB1749, SB1348, SB1469, SB2018, SB1931, SB1530, SB2155
Keywords:
tourism, recreation, economic development, Oklahoma Commission, executive director, probation, credits, educational advancement, Oklahoma Statutes, criminal justice reform, job incentives, tax rebates, Oklahoma Quality Jobs Program, employment growth, wage requirements, labor organization, incentives, employer practices, union neutrality, worker rights
TX
Texas 89th Regular
Trade, Workforce & Economic Development Apr 23rd, 2025
Trade, Workforce & Economic Development
Transcript Highlights:
- The Committee on Trade, Workforce, and Economic Development will now come to order.
- I think educating the citizens and constituents is what's really important. I love shrimp.
- Currently, an employer or an employee looking to review a decision by the Workforce Commission to award
- If a J.P. keeps the case and rules against the state, the Workforce Commission asks the Office of the
- I'm chairman of the Texas Workforce Commission and came today simply as a resource.
Bills:
HB2226, HB2269, HB2343, HB2760, HB3621, HB4079, HB4204, HB4518, HB4531, HB4555, HB4850, HB4876, HB4903, HB4996, HB5122
Keywords:
construction trust funds, Property Code, Chapter 162, construction payments, mechanics lien, contractors, subcontractors, laborers, material suppliers, materialmen, real property improvement, assignment of payment rights, unpaid trust funds, trust fund beneficiaries, construction industry, payment protection, Texas construction law, property owners association, landscaping, grass maintenance
TX
Texas 89th Regular
Trade, Workforce & Economic Development Apr 23rd, 2025
Trade, Workforce & Economic Development
Transcript Highlights:
- The Committee on Trade, Workforce, and Economic Development will now come to order.
- And so, HB5122 helps that by directing the Texas Workforce Commission to maintain a prominent webpage
- And so, this bill will ask four agencies to come together: Texas Workforce Commission.
- Hello, honorable members of the Workforce and Economic Development Committee.
- We show you registered as Regan Miller, testifying on behalf of the Texas Workforce. Commission?
Bills:
HB2226, HB2269, HB2343, HB2760, HB3621, HB4079, HB4204, HB4518, HB4531, HB4555, HB4850, HB4876, HB4903, HB4996, HB5122
Keywords:
construction trust funds, Property Code, Chapter 162, construction payments, mechanics lien, contractors, subcontractors, laborers, material suppliers, materialmen, real property improvement, assignment of payment rights, unpaid trust funds, trust fund beneficiaries, construction industry, payment protection, Texas construction law, property owners association, landscaping, grass maintenance
LA
Transcript Highlights:
- He said that only 7% have high school or college educations.
- veterans who otherwise may not have a job and are able to put them to work, take people out of the workforce
- , and put them back into the workforce.
- them to that otherwise may not have a job and are able to put them to work, take people out of the workforce
- , put them back into the workforce, and this would apply to that.
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
NM
Transcript Highlights:
- Crucially, the bill's commitment to workforce development will help us finally reverse the brain drain
- by providing our youth with a clear path. workforce development will help us finally reverse the brain
- To Senator's point, about 80% of the quantum workforce doesn't require a graduate degree or physics PhD
- And yet we're not funding it because the PED, the Department of Education, if you don't understand what
- Most of the bases from the research to the education to the implementation, correct?
Keywords:
corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials
NM
Keywords:
corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials
NM
Transcript Highlights:
- So while we call this affordable housing, affordable housing is workforce housing also.
- The medical school and the bill will create the Higher Education Major Projects Fund to pay for large
- institutions when it comes to our higher education facilities, our teaching facilities, housing, student
- We've been working very closely with the Higher Education Department, the Legislative Finance Committee
- And I also recognize the leadership of Secretary Rodriguez, the Higher Education Department, along with
Keywords:
corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials
LA
Transcript Highlights:
- Chairman, Boill, briefly answered your second part of your question about the education.
- And so I think we're going to need a lot of education surrounding this in each of our districts.
- The bill gives the Secretary of State ample opportunity to educate the public, and some funding, to educate
- So does the steps correlate to work experience and education?” “Yes, absolutely.”
- Denise is in education. All right, we'll sit.
Bills:
HR118, HR196, HR237, HR285, HCR85, HB442, HB443, SCR5, SCR29, SCR33, SCR63, SB25, SB202, SB319
Keywords:
water utility, tax credit, excessive rates, residential service, subcommittee, fallen trees, property damage, insurance, property values, hurricanes, storm damage, local government, homeowners, risk management, committee study, census, military population, Department of Defense, representation, federal funding
AL
Alabama 2026 Regular Session
Alabama House Ways and Means Education Committee Mar 11th, 2026
Ways and Means Education
Transcript Highlights:
- to ENT. 196 million to the education to ENT. 196 million to the education opportunity<00:09:24.160
- <00:10:26.640>
operating $736 million in the education operating $736 million in the education - >
this <00:34:46.320>bill An educational program in this bill An educational program in - of the Senate Education Policy chair of the Senate Education Policy Committee,<00:39:48.960>
the< - workforce department. workforce department.
Bills:
HB235, HB236, HB565, HB237, HB238, HB239, HB240, HB241, HB242, HB235, HB236, HB565, HB237, HB238, HB239, HB240, HB241, HB242
Keywords:
social media, age verification, minors, under 16, children online safety, online privacy, platform regulation, deceptive trade practice, Attorney General, civil penalties, punitive damages, consumer protection, account creation, algorithmic feeds, internet safety, youth social media, HB236, Baldwin County, Board of Equalization, per diem
LA
Transcript Highlights:
- That piece of this bill was vetted very thoroughly in education.
- That piece of this bill was vetted very thoroughly in education.
- I'm Ashley Townsend with the Louisiana Department of Education.
- Members, House Bill 549 creates the Bayou Growth Opportunity Workforce Program. And get Ms.
- Members, House Bill 549 creates the Bayou Growth Opportunity Workforce Program.
Keywords:
literacy, adolescent, teacher education, high-dosage tutoring, reading intervention, workforce development, training programs, Bayou Growth Opportunity, funding, employment, skills gap, qualified employer, credential recognition, government growth limit, recurring revenue, state finance, Louisiana Income Tax Elimination Fund, fiscal responsibility, legislative sessions, regular sessions
Summary:
The House Appropriations Committee met on April 22 and first considered Chairman Beaulieu’s House Bill 646, a constitutional amendment limiting the amount of State General Fund money that may be appropriated in a fiscal year. After adopting a set of amendments creating the Louisiana Income Tax Elimination Fund and making conforming changes, the committee reported the bill favorably as amended. The companion bill, House Bill 824, which establishes the growth limit formula based on CPI, medical CPI, and population change, was also amended and reported favorably as amended. Supporters framed both measures as a way to keep spending within recurring revenues and create a path toward reducing or eliminating the state income tax.
The committee then reported favorably as amended House Bill 1157, creating the Louisiana State Infrastructure Fund to help finance infrastructure-related projects, with testimony that it would leverage private and federal dollars and initially focus on rail, port, road, and bridge projects. House Bill 316, which provides a framework for student literacy reforms for grades four through eight, was presented as having no new cost because the Department of Education said the work was already covered by existing resources; it was reported favorably. House Bill 549, creating the Bayou Growth Opportunity Workforce Program to provide employer-based training grants, also received support from business groups and was reported favorably as amended.
House Bill 1129, dealing with the sale of state-owned surplus movable property, drew support from Louisiana auctioneers who argued local firms should be allowed to bid on the state’s auction contract instead of relying on an out-of-state vendor; it was reported favorably. House Bill 873, which would fund pursuit intervention technology through a $2 driver’s license fee, generated significant concern about adding fees and whether the money should instead come from existing budgets. After discussion of the proposed technologies and training, the committee deferred the bill voluntarily to work on alternatives, including a possible sunset and other funding options. Finally, House Bill 752, which would change the timing and duration of regular legislative sessions by joint rule, was reported without action after members noted the revised fiscal note showed a decrease in state general fund expenditures. The meeting then adjourned.
NM
New Mexico 2026 Regular Session
House - Chamber Meeting Feb 5th, 2026 at 12:10 pm
New Mexico House Floor Meeting
Transcript Highlights:
- So us in House Education, ...visiting school board members, so us in House Education make it a habit
- An act relating to public education, enacting the Special Education Act.
- Senate Bill 64, as amended, an act relating to public education, enacting the Special Education Act,
- of special education, providing powers and duties, removing gifted students from special education,
- recompiling current special education statutes into the Special Education Act, amending, repealing, enacting
Bills:
HB95, HB111, HJR1, HB32, HB33, HB61, HJM2, HM7, HM17, HM4, HM22, HM23, HM24, HM26, HM3, HM11, HM14, HM15, HM21, HM34, HM50, HB8, HB30, HB43, HB156, HM2, HM16
Keywords:
HB95, additional judgeship, district court, judicial district, First Judicial District, Second Judicial District, district judges, court administration, judicial staffing, caseload, access to justice, New Mexico courts, judiciary, judge vacancy, court backlog, state courts, water law, state engineer, civil penalty, compliance order
MN
Minnesota 2025-2026 Regular Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 2/25/26
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- That was while the baby boom generation was entering the workforce, while they were in the workforce,
- generation was entering the workforce generation was entering the workforce while<00:02:50.239><
- <00:02:51.280>
and while they were in the workforce and while they were in the workforce and - young people aging into the workforce. young people aging into the workforce.
- and in the workforce in the workforce and in the workforce in the workforce and allow<00:36:03.839
Keywords:
workforce development, youth employment, internships, mentoring, job opportunities, digital platform, online portal, career pathways, youth workforce, employment and economic development, DEED, general fund appropriation, nonprofit grant, social media outreach, digital outreach, workforce opportunities, teen jobs, young adults, career exploration, Minnesota youth
MN
Minnesota 2025-2026 Regular Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 3/26/26
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- <00:02:37.440>
task law that uh created the workforce task law that uh created the workforce - years with um in the the workforce years with um in the the workforce development<00:14:28.959><
- with uh an group of workforce with uh an group of workforce organizations<00:19:24.799>
as - true, I think, on the workforce true, I think, on the workforce development<00:31:05.600>
side - <00:34:04.320>
They're governor's workforce board. They're governor's workforce board.
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Apr 15th, 2026 at 01:30 pm
Oklahoma Senate Floor Meeting
Transcript Highlights:
- Members, if you are an education committee member, we have several tier one executive nominations that
- House Bill 2398 simply aligns the work being done in career tech and workforce and higher ed.
- This vehicle moved through the Senate Education Committee last year.
- department of Education.
- Why Is this being decided by the tax commission and not the state department of Education?
Bills:
SR31, SB2060, SB2184, HB1371, HB1411, HB1933, HB2361, HB2398, HB2893, HB3006, HB3044, HB3127, HB3322, HB3147, HB1276, HB3472, HB3522, HB3704, HB4303, HB4319
Keywords:
military, children, resilience, Purple Up!, military families, master development district, improvement district, public improvements, infrastructure financing, special assessments, statutory revision, consolidation, law amendment, emergency legislation, legal clarity, oil and gas, mineral rights, proceeds, royalties, escrow account
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Apr 15th, 2026
Oklahoma Senate Floor Meeting
Transcript Highlights:
- Members, if you are an education committee member, we have several Tier 1 executive nominations that
- This vehicle moved through the Senate Education Committee last year.
- of Education?
- of Education?
- Why is this being decided by the Tax Commission and not the State Department of Education?
Bills:
SR31, SB2060, SB2184, HB1371, HB1411, HB1933, HB2361, HB2398, HB2893, HB3006, HB3044, HB3127, HB3322, HB3147, HB1276, HB3472, HB3522, HB3704, HB4303, HB4319
Keywords:
military, children, resilience, Purple Up!, military families, master development district, improvement district, public improvements, infrastructure financing, special assessments, statutory revision, consolidation, law amendment, emergency legislation, legal clarity, oil and gas, mineral rights, proceeds, royalties, escrow account
Summary:
The Senate convened with a quorum, opened with prayer, and spent much of the day on recognitions and special presentations, including Capitol Cowboy Day honoring Oklahoma State University, the Doctor and Nurse of the Day, Miss Oklahoma Teen Taylor Meeks, military families for Purple Up for Military Kids Day, and several visiting groups in the galleries. During the OSU presentation, university leaders highlighted OSU’s agricultural research and asked for support for an upcoming agronomy research bill, and Coach Eric Morris was welcomed as the new head football coach.
The chamber then took up Senate Resolution 31, designating April 15 as Purple Up for Military Kids Day in Oklahoma, which was presented with remarks about the sacrifices of military children and families and the significance of wearing purple. The Senate also advanced and passed several measures, including bills dealing with duplicate statutory sections and statutory interpretation, a negotiated oil and gas bill, the True Grit Trail, nitric oxide sales to minors, foster care and juvenile transition documents, a paraprofessional certification change, an Indian education council sunset extension, veterans’ tax refund donations, a Route 66 specialty license plate, cell phone restrictions in K-12 classrooms, tire pyrolysis funding, ABLE Commission reporting, scholarship-granting organization tax credits, municipal ordinance publication deadlines, and agency rule authority and review.
Most bills were advanced without objection and passed by wide margins, with a few closer votes on House Bill 2398, House Bill 3127, House Bill 3704, and House Bill 1276. House Bill 1276, extending the classroom cell phone prohibition, drew the most debate, with supporters citing improved student focus and classroom interaction and one member raising local control concerns before voting yes. House Bill 3704, concerning participation in a federal tax credit for scholarship-granting organizations, prompted questions about double-dipping on tax benefits and state sovereignty, but it ultimately passed 38-8. The Senate then announced a Technology and Telecommunications meeting for the next morning and adjourned until 9:30 a.m. Thursday, April 16.
AZ
Arizona 2026 Regular Session
02/17/2026 - Senate Appropriations, Transportation and Technology
Appropriations, Transportation and Technology
Transcript Highlights:
- And yet, instead of investing in housing, health care, or education, this legislature is choosing to
- The pilot program must use a proactive, preventative approach to stress and resilience using education
- The pilot program must use a proactive, preventative approach to stress and resilience using education
- The facility would allow officers to receive continuing education and ongoing skills-based training in
- I heard this bill in education because I’ve had a very positive experience with community gardens, much
Bills:
SB1088, SB1156, SB1157, SB1169, SB1245, SB1273, SB1330, SB1332, SB1391, SB1498, SB1531, SB1550, SB1598, SB1677, SB1707, SB1811, SB1818
Keywords:
cybersecurity, homeland security, artificial intelligence, state appropriation, VPN security, zero trust, appropriation, public safety, detention, unauthorized aliens, local government funding, border security, fencing, appropriations, southern border, local government, medical education, physician shortage, healthcare funding, Arizona health care
FL
Transcript Highlights:
- SB 1246 amends the Linking Industry to Nursing Education Fund to expand the scope to address workforce
- shortages and health science education programs in addition to nursing education programs.
- SB 1246 amends the Linking Industry to Nursing Education Fund to expand the scope to address workforce
- shortages and health science education programs in addition to nursing education programs.
- SB 1246 amends the Linking Industry to Nursing Education Fund to expand the scope to address workforce
Keywords:
unauthorized aliens, commercial motor vehicles, safety regulations, civil penalties, law enforcement, nonprofit, corporation, Florida Nonprofit Corporation Act, membership, articles of incorporation, governance, pretrial release, bond conditions, violations of release conditions, violent crimes, victim safety, public safety, warrantless arrest, probable cause, pretrial detention
Summary:
The Fiscal Policy Committee met and first reported favorably SB 774, which extends enhanced workers’ compensation benefits to 9-1-1 public safety telecommunicators for mental or nervous injuries, after adopting a late-filed amendment declaring an important state interest. The committee also heard supportive testimony from a Palm Beach County dispatcher. SB 770, which updates the definition of forensic clients so certain individuals with intellectual disabilities or autism can be housed with other Chapter 916 residents in secure forensic settings, was reported favorably as well.
Members then approved CS/SB 86, which declares unauthorized operation of a commercial vehicle by an unauthorized alien an imminent safety hazard and imposes driver, carrier, and enforcement consequences, despite questions about vehicle impoundment and cargo handling and one appearance in opposition. SB 1594, which protects veterans’ benefits received on behalf of foster youth from being used as reimbursement and instead sets them aside for education and transition services, was reported favorably after supportive testimony. The committee also approved CS/SB 760, creating a new offense for willful violations of no-contact pretrial release conditions in certain violent crime cases, though the Florida Association of Criminal Defense Lawyers raised concerns about expanded warrantless arrest authority in one section.
The committee next reported favorably CS/SB 554, a complete rewrite of Chapter 617 governing nonprofit corporations, after a technical delete-all amendment. It also approved CS/SB 844, requiring continuing education on sickle cell disease care for certain health care professionals; the bill drew extensive supportive testimony from advocates and patients describing pain management gaps and health disparities. SB 1022, expanding Florida Children’s Initiatives by adding programs in Bay County and Broward County, and CS/SB 1246, broadening the Linking Industry to Nursing Education Fund to include health science workforce programs and related uses, were both reported favorably.
Finally, the committee approved CS/CS/SB 1230, which restricts the use, sale, and distribution of aqueous film-forming foam containing intentionally added PFAS and requires inventory and disposal reporting, after adopting amendments that removed airports from one provision. It also approved CS/CS/SB 128, directing DEP to erect markers for the Andrew Red Harris Spoil Island water body designation. Several senators requested to be recorded as voting in the affirmative on specific bills, and the committee adjourned without objection.
AL
Alabama 2026 Regular Session
Alabama House Ways and Means General Fund Committee Feb 4th, 2026
Ways and Means General Fund
Keywords:
Gulf of America, name change, state compliance, educational materials, local resources, historical reference, age verification, parental consent, consumer protection, app store regulations, data privacy, Internet filters, digital safety, minors protection, civil liability, device manufacturers, obscenity, aircraft tax, aviation tax, sales tax exemption