Transcript Highlights:

• the owner of that property to claim if gone through every reasonable effort to We let the public know
• that property so we'd reach out to that known owner if there is no known owner Then we would publish
• There may or may not be interest. the actual original owner is that the CCP just says $500 or more is
• I am here on behalf of Gun Owners of America also on behalf of myself to testify for this to build.
• In addition to Gun Owners of America's strong support for this, I am an attorney. in private practice

Bills: HB33, HB298, HB 1024, HB 1234, HB 1261, HB1696, HB298

Keywords: electronic monitoring, parole supervision, law enforcement, warrant execution, public safety, handgun license, judgment evaluation, medical advisory board, application denial, gun law procedures, abandoned property, unclaimed property, disposition, handgun, driver's license, commercial driver's license, weapon carry, gun rights, Texas legislature, legislative attendance

Transcript Highlights:

• All four of the co-owners here in Eastern Kentucky—that's what we thrive on here.
• All four of the co-owners here in Eastern Kentucky—that's what we thrive on here.
• All four of the co-owners here in Eastern Kentucky—that's what we thrive on here.
• All four of the co-owners here in Eastern Kentucky—that's what we thrive on here.
• All four of the co-owners here in Eastern Kentucky—that's what we thrive on here.

Keywords: Meeting Start: 00:12 Attendance Roll Call: 01:12 HB 19 (Rep. Hodgson): 01:41 HB 54 (Rep. Banta): 04:01 HB 313 (Rep. King): 06:24 HB 473 (Rep. Branscum): 08:04 HB 196 (Rep. Wheeler for Rep. Blanton): 10:01 Adjournment: 28:08, 958, all

Summary: The Senate Standing Committee on Economic Development, Tourism, and Labor met for its fifth meeting of the 2025 session, took roll, established a quorum, and considered several bills. The committee first heard House Bill 19, which would create protections against unauthorized drone surveillance of people and private property and allow injunctive relief and civil actions. Representative John Hodgson said the bill was intended to protect privacy while preserving legitimate drone uses, and the committee reported the bill favorably on a 10-0 vote. The committee then considered House Bill 54, which would allow work hours earned through dual credit programs to count toward apprenticeship or licensing requirements in certain trades. Representative Banta and witness Brian Miller said the measure had been worked out with labor interests and would help students in career pathways. The bill passed unanimously and was reported favorably. House Bill 313, a cleanup measure related to last year’s consumer data privacy legislation, was also presented and passed unanimously with a favorable expression. The most extensive discussion centered on House Bill 196, which would change the number of mine emergency technicians required on coal mine shifts, especially for smaller mines. Senator Philip Wheeler presented the bill in place of Representative Blandon, arguing that smaller mines were struggling to meet current staffing requirements and that the UMWA was neutral. Stella Morris and Courtney Rhoads opposed the bill, with Morris describing the 2005 death of her husband in a mining accident and Rhoads arguing the change would reduce mine safety and roll back protections adopted after that tragedy. Several senators explained their votes, citing the balance between coal jobs and miner safety. The bill passed 7-4 and was reported favorably. The committee then adjourned.

Transcript Highlights:

• It applies to all private and public owners of facilities—cities, counties, private companies, public
• That law applies to all private and public owners of facilities.
• You could have a couple owners of telecom in the right-of-way.
• And then, at any point, does the homeowner, the property owner, ever own any of that asset, or does it
• We give a chance for the utility owner to make comments on those impacts, see if we can mitigate those

Summary: The Economic Infrastructure Subcommittee met with a quorum present and first heard HB 11 from Representative Robinson. The bill would address an unintended consequence in Florida’s municipal utility surcharge law by requiring the same water/utility rate for residents when a utility facility is physically located within one municipality but owned by another, rather than allowing the owning municipality to impose a 25% surcharge. The sponsor and several members described it as a fairness issue affecting residents who do not receive local tax support for the facility but still bear the surcharge. Public testimony included support from AARP and Miami-Dade County and opposition from North Miami Beach. The bill was reported favorably on an 18-0 vote. The committee then held a panel discussion on utility use of public rights-of-way and utility relocation. Panelists from FDOT, county government, gas, water, electric, and communications sectors described the permitting process, noting that FDOT uses a detailed utility accommodation manual and that local governments may use permits, franchise agreements, or ordinances depending on the utility type. They emphasized that utilities often must coordinate early with agencies using long-range work programs and project plans, and that the process differs by utility and jurisdiction. Communications witnesses discussed Chapter 337 and the 60-day local permitting shot clock, while others noted the role of Sunshine State One Call in locating facilities before excavation. A major focus was who pays for relocations when road or infrastructure projects require utilities to move. FDOT and several panelists said utilities generally bear the cost when they are in public right-of-way, with exceptions such as certain interstate/interchange projects and easement impacts. Utility representatives said relocations are often effectively new builds, can be costly, and are ultimately reflected in rates or customer costs. Members also asked about easements versus right-of-way, damage and disputes during construction, broadband workforce needs, and whether legislation could improve coordination. Panelists largely said the existing process works best when agencies, contractors, and utilities communicate early and continuously, and that more legislation may not be necessary compared with better planning, staffing, and use of technology.

Transcript Highlights:

• a business that's creating hundreds and thousands of jobs, and if you think about Florida being an owner
• My name is Andrew Kossovsky, and I'm honored to appear before you today as the owner of Veterans Metal
• As a small business owner, navigating these labor challenges while striving for operational excellence
• I think that what's the cliff, as you put it, is our aging out of our senior staff and owners.
• I think that what's the cliff, as you put it, is our aging out of our senior staff and owners.

Summary: The Commerce and Tourism Committee met to hear an overview of its jurisdiction and then focused primarily on Florida manufacturing. Secretary of Commerce Alex Kelly described manufacturing as central to a more resilient, diversified economy, citing the 2023 Florida Manufacturing Report and noting strong growth in manufacturing businesses, jobs, exports, and workforce programs. He emphasized that most Florida manufacturers are small businesses, that the sector is increasingly STEM- and technology-driven, and that the state’s main challenge is workforce aging and the need to retain trained talent. Members also discussed how to better expose students and parents to manufacturing careers, improve startup access to capital, and strengthen regional manufacturing corridors and transportation links. Kevin Carr of FloridaMakes said Florida is on track to become a top-five manufacturing state, but warned that productivity, technology adoption, and workforce shortages remain key issues. He said a proposed manufacturing bill would create a chief manufacturing officer and help address workforce, technology, and market-visibility challenges. Bain Beecher of PGT Innovations described the company’s growth and community role, but highlighted obstacles such as affordable housing, insurance costs, permitting delays, supply-chain disruptions, and limited awareness of manufacturing careers among students and parents. Andrew Kosowski of Veterans Metal focused on small- and medium-sized manufacturers, citing labor shortages, the cost of adopting new technology, regulatory burdens, and cybersecurity compliance as major pressures, and urged support for the draft manufacturing bill. Brian Giuliani of the Port of Tampa Bay outlined the port’s cargo mix, infrastructure investments, and role in moving fuel, construction materials, and manufactured goods, saying the port’s expansion and transloading plans could better connect Florida manufacturers to suppliers and markets. Committee members repeatedly stressed the need to promote manufacturing careers earlier in school, improve public perception of the industry, and reduce barriers to investment. No formal vote was taken during the discussion, but the panelists broadly supported the draft manufacturing legislation and the committee’s focus on manufacturing policy.

Transcript Highlights:

• um because the small business owners um don't<00:33:25.440> necessarily<00:33:25.840> want
• Just to clarify a little bit, what's the training requirement under this that a shop owner would have
• It's the owner of the shop or their designee.
• shop owner would have to do? shop owner would have to do?
• "It's the owner of the shop or their designee.

Keywords: 1191, senate, all

Transcript Highlights:

• So if I am the RCFE owner in my community and I have six beds at 1320, let's just call it, right, in
• people such that they cannot afford basic necessities that are not required to be provided by the RCFE owners
• The RCFE owners do not have to provide clothing.
• In the meantime, the state-licensed facility owners must continue to pay annual licensing fees on the
• In the meantime, the state license facility owners must continue to pay annual licensing fees on the

Summary: The Assembly Aging and Long-Term Care Committee met on June 24 with a substitute chair presiding and considered three measures. SB 352 by Senator Reyes was placed on the consent calendar and approved unanimously, 7-0, to be re-referred to the Committee on Emergency Management. SB 433 by Senator Wahab, presented on behalf of Senator Stern, was heard next and focused on room-and-board protections for participants in the assisted living waiver and CalAIM assisted living transition community support programs. Supporters, including Justice in Aging, CANHR, the Western Center on Law and Poverty, the California Commission on Aging, and the Long-Term Care Ombudsman Association, argued the bill would prevent low-income Medi-Cal residents from being charged unaffordable rates and losing their housing. Opponents, including the California Assisted Living Association, LeadingAge California, and Six B’s, said they remained concerned about the bill’s rent-control implications and statutory scope, though they acknowledged recent amendments addressed some eligibility issues. After committee discussion, SB 433 was approved 5-1 with one abstention and re-referred to the Committee on Human Services. The committee also heard SB 582 by Senator Stern, presented by Senator Wahab, which would allow state departments to issue disaster suspensions of active licenses for facilities rendered inoperable by declared emergencies, waive some licensing fees, and provide temporary flexibility for community-based adult services, child care, and evacuation planning requirements for skilled nursing and residential care facilities. Support came from the California Assisted Living Association, LeadingAge California, the California Commission on Aging, the Long-Term Care Ombudsman Association, CANHR, and a child care resource center, all describing the bill as helpful for rebuilding and continuity of services after disasters. There was no recorded opposition, and SB 582 passed unanimously, 7-0, to the Committee on Health. The meeting then adjourned.

Transcript Highlights:

• District 101 is also composed of amazing small business owners, health care workers, veterans. and active
• join me and direct your attention to the gallery as we proudly welcome to Texas McDonald's franchise owner
• McDonald's franchise owner-operators contribute to the economic development, supporting local farmers
• Over the years, I have enjoyed McDonald's both personally and as a franchise. as owner-operator for several
• Entrepreneur and owner of various McDonald's in house to sig 92 in my district.

Transcript Highlights:

• District 101 is also composed of amazing small business owners, healthcare workers, veterans, and active
• join me and direct your attention to the gallery as we proudly welcome to Texas McDonald's franchise owner
• Beyond job creation, McDonald's franchise owner operators contribute to the economic development, supporting
• Over the years, I have enjoyed McDonald's both personally and as a franchise owner operator for several
• Members, please join me in welcoming Anand Andy Kumar, a dedicated entrepreneur and owner of various

Transcript Highlights:

• District 101 is also composed of amazing small business owners, healthcare workers, veterans and active
• join me and direct your attention to the gallery as we proudly welcome to Texas McDonald's franchise owner
• Donald's franchise owner-operators contribute to the economic development supporting local farmers. suppliers
• Over the years, I have enjoyed McDonald's both personally and as a franchise. as owner-operator for several
• Members, please join me in welcoming Anand Andy Kumar, a dedicated entrepreneur and owner of various

Keywords: 1184, house, all

Transcript Highlights:

• In response to AB 252, Marin's marina owners shortened leases amid financial uncertainty as they lost
• resulted in the community-wide survey in April confirming 93% support from residents and all five marina owners
• All five marina owners are on record in support.
• All five marine owners are on record in support.

Summary: The Assembly Housing and Community Development Committee heard AB 754 by Assemblymember Connolly, a district-specific bill updating the Floating Home Residency Law in Marin County. The author explained that the measure was intended to fix unintended consequences from AB 252, which had created renter protections for floating homeowners but, according to the author, did not work well in Marin because of the unique construction and financing needs of floating homes there. Supporters said the bill was developed over more than two years with extensive input from residents, marina operators, and county officials, and that a community survey showed 93% resident support and support from all five marina owners. Testimony in support came from the author and Karen Lang representing the County of Marin, both emphasizing that the bill preserved renter protections while allowing marinas to remain financially viable and maintain infrastructure. No opposition testimony was presented, and committee members praised the author for securing local agreement before advancing the bill. After quorum was established, the committee took up concurrence in the Senate amendments. The motion passed on a 7-0 vote, with two members not voting, and the committee concurred in the Senate amendments to AB 754.

Transcript Highlights:

• So, you know, private property owners have been the ones that have designated, I think, 136,000 acres
• property owners these Farmers see<00:44:40.000> the<00:44:40.200> iil<00:44:40.760>
• proper proper owners have been the<00:44:57.839> ones<00:44:58.040> that<00:44:58.319>
• There’s just this fear and maybe in... iil there are some land owners who view iil there are some land
• owners who view it it it as<00:46:55.720> private<00:46:56.040> property<00:46:56.400>

Keywords: 910, house, all

Transcript Highlights:

• by National Forest lands within areas designated by this act as wilderness, such state or private owners
• necessary to assure adequate access to state-owned or privately owned land by such state or private owner
• Provided, however, that the United States shall not transfer to a state or private owner any mineral
• > or state or private owner relinquishes or state or private owner relinquishes or causes<00:02
• <00:48:59.200> up 2015 for the original lease owners up 2015 for the original lease owners

Keywords: 1183, house

Transcript Highlights:

• You know, if the property owners are willing to do that, you know, and I understand it may not be the
• You know, if the property owners are willing to do that, you know, and I understand it may not be the
• And if they're renting their property, it's not being cared for that well by the owners or the people
• Cities must either force the current owner to find a new low-income buyer, which is very hard, or buy
• Cities must either force the current owner to find a new low income buyer, which is very hard, or by

Keywords: 987, senate, all

Summary: The Senate Committee on Housing met without a quorum at first and operated as a subcommittee, then later established a quorum and took up several housing-related bills. Early presentations focused on AB 2390, a cleanup measure to clarify streamlined housing approvals and how modifications are reviewed; AB 1890, which would increase state matching funds for Napa County farmworker housing centers; and AB 956, which would clarify accessory dwelling unit law by allowing more flexibility in how ADUs are built and by clarifying application of ADU protections in common interest developments. Supporters for these bills emphasized predictability, farmworker housing stability, and expanded housing options for multigenerational families, while opponents of AB 956 raised concerns about neighborhood density, infrastructure, and local control. AB 956 drew the most extensive debate. Committee members discussed whether it was a clarification or expansion of ADU law, the potential for triggering density bonus rules, and possible local government costs. The author accepted committee amendments to avoid allowing a third ADU/JADU combination that could trigger density bonus implications. The committee then voted to do pass AB 956 as amended to the Senate Committee on Local Government, with one no vote recorded and the bill held on call for absent members. The committee also took votes on the consent calendar and on AB 2390 and AB 1890, but those measures were likewise held on call for absent members after favorable motions. The committee also heard AB 939, which would let developers transfer income-restricted ownership units to qualified nonprofit affordable housing organizations without waiting 180 days after certificate of occupancy. Supporters, including Habitat for Humanity and California YIMBY, said the bill would reduce vacancy, carrying costs, and help preserve long-term affordability. The California Association of Realtors opposed the bill unless amended, arguing it could limit buyer choice, codify first-right-of-refusal practices, and reduce wealth-building opportunities for families. After discussion, the bill was moved to the Senate Appropriations Committee on a do pass motion and held on call. Later bills included AB 1165, which would require state housing agencies to create a fiscal analysis and financial plan for ending homelessness; AB 1184, which would add transparency and open-meeting style requirements for homeowners associations; and AB 2035, a narrowly tailored measure to help Laguna Woods Village update outdated CC&Rs by lowering the vote threshold needed to seek court approval. AB 1165 and AB 2035 both received broad support and were moved forward on do pass motions, while AB 1184 also advanced despite late opposition from the California Association of Realtors. The committee then began hearing AB 1573, which would add survivors of domestic violence, sexual assault, and human trafficking to local housing element target populations, but the transcript cuts off before that bill’s testimony or any vote.

Transcript Highlights:

• How were you an owner of the property? I was never an owner of the property. My grandparents were.
• The Commissioner of State Lands shall not be liable for any monetary damage to any owner, interested
• The statute says a record owner.
• It also extends it to parties within the first degree of consanguant. a record owner.
• We changed that to where any overage goes to the, To where any overage goes to the original owner of

Summary: The committee first reviewed litigation reports from the Department of Labor and Licensing involving wage claims brought under the Arkansas Minimum Wage Act. Members questioned the department’s authority, jurisdiction, use of attorney fees and costs, and whether defendants had to be licensed. The department explained it has long enforced wage and overtime laws, that the claims were small-dollar cases handled by investigators and counsel, and that one case had been paid and dismissed while others were unresolved or had service issues. The committee voted to review or batch-file the labor cases after discussion. The University of Arkansas System then reported three pending lawsuits: an age- and race-discrimination claim by a tenured professor that was resolved early; an ADA/FMLA retaliation claim by a former employee that survived in part on a motion to dismiss and was moving into discovery; and a Section 1983 claim against a UAMS sergeant arising from a parking-ticket dispute, with the university explaining that only punitive damages could create personal exposure for the officer. The committee reviewed each report and voted to accept them. The Department of Finance and Administration presented a proposed tax settlement reducing a sales-and-use tax assessment from about $48,000 to $20,000 and waiving interest and penalties, which the committee approved for review. The Claims Commission then presented several claims: an unpaid salary differential for a Department of Health employee, reissued warrants, unpaid DHS bills, and multiple negotiated settlements involving ATRS, UAMS, Arkansas State Police, and ARDOT. Members approved or affirmed most of these items, including a $65,000 settlement in the Tetronics/ATRS matter, a $150,000 medical-negligence settlement, and several vehicle-accident settlements. The most extended debate involved a tax-delinquent property sale claim by Sharon Greer and relatives. The claimant argued they were not properly notified and sought the $4,200 excess from the 2009 sale. Land Commissioner counsel explained the excess had escheated to the county after the statutory claim period expired, while members debated sovereign immunity, standing, heirs, and whether the committee could or should award money anyway. The committee ultimately chose to hold the matter over for further review in a future joint session rather than decide it immediately. The committee also heard appeals from dismissed claims, including a UAMS medical-negligence claim, a land-sale notice claim, a pothole claim against ARDOT, and a judicial-immunity claim against the Court of Appeals; most dismissals were affirmed, and the Simpson matter was held over for additional review after the claimant testified.

Transcript Highlights:

• It is something that Airbnb currently offers for its property owners that list with them.
• Airbnb currently offers it for its property owners that list with them. They offer this.
• <00:31:56.480> and<00:31:57.039> and I'm if I'm a a host or an owner and and I'm if
• I'm a a host or an owner and and there<00:31:57.600> is<00:31:57.840> a<00:31:57.919><
• This is between the property owner and Airbnb, okay?

Bills: HB300, HB40, SB19, HB283, HB179, HB296, HB300, HB40, SB19, HB283, HB179, HB296

Keywords: HB300, Choctaw County, probate court, probate judge, recording fee, filing fee, deed tax, mortgage tax, deeds, mortgages, property records, recordation, county local act, local legislation, technology upgrades, digitalization of records, recordkeeping, county treasury, special fund, court administration

Transcript Highlights:

• Turo was headquartered in San Francisco, with over 300 employees, over 17,000 hosts or vehicle owners
• outdated statute passed in 2010, peer-to-peer car-sharing companies must stand in the shoes of the owner
• The only change is to cap the amount peer-to-peer platforms are responsible to pay when a vehicle owner
• , the bill will allow responsibility for vehicle safety to shift entirely onto individual vehicle owners
• conduct, because vehicle owners list cars through a simple click-through process regarding the safety

Keywords: 988, house, all

Summary: The Assembly Insurance Committee met without a quorum at first, then later established one and heard several bills. The main discussion centered on AB 1795, which would create statewide standards for inspecting, testing, and remediating wildfire smoke damage in homes. The author and Insurance Commissioner Ricardo Lara argued the bill would provide science-based, health-driven rules and clearer claims handling for wildfire survivors. Consumer groups and insurers generally supported the goal but sought further amendments, warning about cost, scope, and possible conflicts with existing standards; fire survivors urged stronger protections and broader coverage. The committee ultimately voted to pass AB 1795 as amended to Appropriations, with members later adding their votes on call. The committee also heard AB 1576 on the Subsequent Injury Benefit Trust Fund, which the author said would reduce litigation and employer assessments while preserving protections for previously disabled workers. Supporters said the bill was a needed reform, while business, public entity, and insurance opponents argued it did not address the fund’s structural problems and that a trailer bill would be a better fix. AB 1576 was passed to Appropriations on a split vote, also held open for later additions. AB 1931, creating a limited lines license for utilities to offer home protection products, drew broad support and no opposition in the room; it passed to Appropriations. AB 2361, dealing with peer-to-peer vehicle-sharing platform liability, passed as amended to Appropriations after supporters said it would align liability with fault and opponents warned it could reduce accountability for serious injuries. The committee also heard AB 2098, which would require employers to allow leave for workers’ compensation medical appointments during work hours, subject to notice and business-necessity limits. Labor supporters said workers should not have to choose between treatment and their jobs, while employer and insurance groups sought narrower standards and objected to some language. AB 2098 passed to Appropriations. The consent calendar, including AB 2054, AB 2061, AB 2292, and AB 2724, was also approved and sent to Appropriations. Members repeatedly added votes after the roll was held open, and the committee adjourned after all items were processed.

Transcript Highlights:

• you know, it's often times the owner you know, it's often times the owner who's<00:19:34.200>
• My name is Troy Redding, and I am owner of Ally Restaurants.
• My name is Hillary Fedor, and I am a Main Street business owner in Hopkins, Minnesota.
• I am owner and operator of Games by James. Uh, we're founded in 1979.
• who sell taxable on the business owners who sell taxable goods. goods. goods.

Bills: HF1016, HF2800, HF156, HF3051, HF526, HF2658, HF2062, HF2801

Keywords: local government aid, Baldwin, taxation, base year formula, municipal funding, population aid, aid penalty forgiveness, Minnesota, city funding, appropriations, HF156, lawful gambling, veterans organizations, licensed veterans organization, Minnesota gambling law, gross profits, lawful purpose, real property repair, facility maintenance, capital assets

Transcript Highlights:

• gun owners gun owners caucus<00:27:17.640> testifiers<00:27:18.200> please<00:27:18.399
• Storage laws, uh, that I'm sure those gun owners would have been prosecuted under that one.
• <01:05:04.079> comes<01:05:04.279> with Firearms owner comes with Firearms owner comes
• that may include responsible gun owners that may include you<01:10:18.800> and<01:10:18.920><
• position on this um as uh as a gun owner position on this um as uh as a gun owner as<01:29:50.480

Keywords: 1183, house

Transcript Highlights:

• One of the things we're trying to clarify is certain things that happen: who's an owner, who has rights
• <00:31:14.480> of and two we're enabling our owners of and two we're enabling our owners of
• c><00:31:34.440> an certain things that happen who's an certain things that happen who's an owner
• and those that don't offer owners and those that don't offer coverage<01:07:00.119> are<01:07
• owner that also provides<01:21:53.000> benefits<01:21:53.440> to<01:21:53.639> your

Bills: HF747, HF1014, HF320, HF400

Keywords: corporate governance, shareholder rights, beneficial ownership, defective corporate acts, Minnesota Business Corporation Act, Minnesota Insurance Guaranty Association, MIGA, insurance guaranty fund, insurer insolvency, covered claim, net worth threshold, high-net-worth insured, financial information request, insurance claims, self-insured retention, deductible, commercial insurance, insurance regulation, Minnesota Statutes 60C.09, guaranty association

Transcript Highlights:

• I'm a small business owner, and the community, including the counties and property taxes, being a county
• I'm excited to be here, and as Wayne has stated, I'm a small business owner myself, so I definitely have
• I am a small business owner.
• small business owner and the community including<00:02:26.120> the<00:02:26.280> counties<
• myself so I I'm a small business owner myself so I definitely<00:02:49.200> have<00:02:49.319

Keywords: 1183, house

Summary: The House Tax Committee met for an organizational and orientation session. Members and staff introduced themselves, with several lawmakers noting their districts, business backgrounds, and interest in tax policy. Chair Greg Davids then opened the committee’s first substantive item: a presentation from House Research and House Fiscal staff on how the committee works and on basic tax concepts. House Research staff Sean Williams and Chris Clayman explained their roles in drafting bills and amendments, writing bill summaries, answering legal and policy questions, and modeling tax proposals. They also described the committee’s key documents, including partisan and nonpartisan bill summaries, revenue estimates, fiscal notes, and supporting materials. Their presentation covered core tax concepts such as tax bases, rates, deductions, exemptions, credits, tax revenues, and tax expenditures, emphasizing that tax expenditures function like spending through the tax code and are reviewed by a legislative commission. The staff then reviewed Minnesota’s major taxes, focusing on the individual income tax and business taxation. They explained that Minnesota’s individual income tax starts with federal adjusted gross income, then applies state additions, deductions, subtractions, and credits, and that the state’s income tax brackets and rates are set separately from federal law. They also outlined the difference between corporate franchise taxes for C corporations and individual income tax treatment for pass-through entities, and discussed how the federal SALT cap led Minnesota and other states to adopt pass-through entity taxes so businesses could preserve federal deductibility of state taxes. Members asked questions about a duplicate “marriage penalty” entry on a slide, the purpose of Minnesota’s marriage penalty credit, comparisons with other states, and the timing and effect of the pass-through entity tax; staff answered that the duplicate was a mistake, the credit offsets bracket-related marriage penalties, and the pass-through entity tax was adopted in response to the federal SALT cap.