Transcript Highlights:

• The most common example that you might think of is the Uniform Commercial Code.
• The most common example that you might think of is the Uniform Commercial Code.
• is going to say, I can't do business if you can't match up with the uniform commercial code.
• So if you read the budget request, this particular agency was... code.
• So, I'm going to have to either code.

Keywords: 916, all

Transcript Highlights:

• One code for child care.
• And those rules require the safety codes for the fire inspector and everything else. Yep.
• <02:40:52.720> and safety codes for the fire inspector and safety codes for the fire inspector
• and building codes.
• and building codes.

Keywords: 1189, house, all

Transcript Highlights:

• their parcel, and the details of their project will drive the infrastructure requirements, either for fire
• 54.359> for infrastructure requirements, either for infrastructure requirements, either for fire
• <01:06:54.880> protection, fire protection, fire protection, uh<01:06:56.520> for uh for
• from the impact that lease agreements like this will have going to the future, potentially on other statewide
• from the impact that lease agreements like this will have going to the future, potentially on other statewide

Bills: SB2613, SB2543, SB2398, SB2046, SB2800, SB2818, SB2973, SB2367, SB2907, SB3067, SB3053, SB2944, SB2074, SB2596

Keywords: public school land transfer, Department of Education, DOE, land conveyance, fee simple title, tax map key, TMK, Act 307, Session Laws of Hawaii 2022, Act 139, Board of Land and Natural Resources, BLNR, Department of Land and Natural Resources, DLNR, Kauai, Maui, Honolulu, Kaimuki Middle School, Wilcox Elementary School, school property

Summary: The committee heard testimony on SB 2613, SD1, HD1, relating to public school land transfer. The Attorney General’s office and the Department of Education supported the bill’s technical cleanup of Act 307, but strongly opposed a new provision that would convey school parcels containing public and school library facilities to the Hawaii State Public Library System. They argued the added transfer language conflicted with Act 307’s purpose of consolidating school land for more efficient school operations, and said existing law already allows co-located library use through rights of entry, licenses, or other agreements. The library system supported the bill and said it was trying to resolve longstanding operational conflicts on shared school-campus libraries, especially where public access, construction, and campus safety issues arise. Members questioned whether the Board of Education should simply mediate the dispute, whether the bill was the right solution, and whether a formal memorandum of agreement might be a better approach than a land transfer. The library system described years of difficulty coordinating with DOE on projects and said it needed a clearer process to complete work and spend CIP funds. Discussion also touched on a Kauai parcel in the bill, identified as a tennis court, and whether resurfacing could be completed before any transfer. The Attorney General indicated that if the goal is to preserve library uses while keeping title with the state, DLNR or another documented arrangement may be more appropriate than transferring fee title to the library system. The committee then heard SB 2543 SD2 HD1, relating to state construction projects. DAGS supported the measure, and the Hawaii Ironworkers Stabilization Fund and Hawaii Building Construction Trade Council strongly supported it, saying the bill would help spot-check high-cost projects and reduce waste from overruns and delays. One testifier opposed the bill, arguing the proposed construction manager role was too limited and that DAGS needed more training, decentralized authority, and better internal decision-making rather than a new layer of oversight. Supporters said the bill was intended as a pilot program to address repeated cost overruns and improve accountability on state construction projects.

Transcript Highlights:

• We are at SB 2908 SD1, and this bill makes permitting faster and easier by creating a one statewide intake
• And what that concern really stifles is the whole one platform that we can try to implement statewide
• and easier by creating a one statewide and easier by creating a one statewide [snorts]<01:47:13.240
• <01:48:07.840> intake language regarding a statewide intake language regarding a statewide
• So, what we're doing instead statewide.

Bills: SB2908, SB2671, SB3085, SB2907, SB2353, SB2074, SB2360, SB2057, SB3251, SB2354, SB3001

Keywords: permit processing, permitting reform, county permits, development permits, building permits, land use, construction delays, housing development, infrastructure development, county workforce, differential pay, salary incentive, performance bonus, recruitment and retention, expedited hiring, vacancy rates, permit backlog, government modernization, county mayor, county council

Summary: The committee heard testimony on several Senate bills, with most measures drawing broad support and a few generating significant opposition or policy questions. SB 2908 SD1 and SB 2671 SD1 were taken up first; both appeared to have majority support, with SB 2908 receiving seven in support, one in opposition, and one comment, and SB 2671 receiving five in support and two comments. SB 3085 SD2, related to film industry operations, drew 11 supporters and no opposition. Georgia Skinner explained that the bill would streamline the approval timeline for productions by reducing delays tied to Land Board review, and she said DLNR supported the effort. Committee members asked about the need for the change and the relationship between the film studio, DLNR, and the approval process. The committee then discussed SB 2907 SD1, which would create an Office of Marine Affairs. Testimony was largely supportive, including from DLNR, HTDC, the Department of Agriculture and Biosecurity, ocean industry representatives, and others. The governor’s office supported the bill’s intent but objected to placing the office within the Office of the Governor, urging instead that it be housed at HTDC. HTDC said it was willing and excited to take on the work and described ongoing stakeholder engagement. Members asked about the rationale for the placement and the long-term structure of the office. SB 2353 SD2, concerning the Aloha Stadium district and billboard/naming-rights issues, drew strong opposition overall, with four in support, 23 in opposition, and one comment. Andrew Pereira of the Stadium Authority argued the measure could generate revenue to help maintain and operate the stadium and said the district would remain self-contained; he also emphasized that the development would respect the character of the area. The committee then heard SB 2074 SD1, which had five in support and 26 in opposition; only one support testimony from the Carpenters was heard before the discussion moved on. Finally, SB 2360 SD1, an enterprise zones measure, received 14 supportive testimonies and two comments. Testimony focused on updating the program for modern business models, especially e-commerce and direct-to-consumer sales, while committee members questioned whether the program overlaps with higher tax burdens and whether businesses receiving subsidies should be monitored for job retention after graduation from the program.

Transcript Highlights:

• A good example of that is undergrounding power lines to prevent fires.
• Investors like that spending because they earn a return on it, and it lowers the risk of a huge fire
• Cal Fire, in partnership with the California Fire Safe Council, established the program to educate and
• nearly 50,000 policies, and this all happened very quickly right before the fires.
• She's a fire survivor, a 64-year-old fire survivor from Altadena.

Keywords: 987, senate, all

Transcript Highlights:

• North Dakota Century Code 40-24-16 outlines that.
• We have the right fire district. We have the right city.
• Fire, whatever they have, and proof.
• Minot Rural Fire, 5.66%.
• Minot Rural Fire, 5.66%.

Summary: The subcommittee of the Tax Reform and Relief Committee met to begin its study of the feasibility and desirability of revising the content of the real estate tax statement to improve property tax transparency. Legislative Council staff reviewed the study directive under House Bill 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, and the Legacy Fund portion of that credit. The Tax Department then explained how the current uniform statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual tax cycle, from county budgeting and valuation notices to budget hearing notices, levy certification, cap calculations, and final tax statement mailing. They emphasized that counties and auditors do extensive coordination with taxing districts and neighboring counties, and that the process is labor-intensive and often manual. Members discussed the limited public response to budget notices and tax statements, the difficulty of explaining the legislative tax relief line, the 3% cap and valuation issues, and whether more frequent assessments or different timing would improve understanding. Several members and witnesses noted that many taxpayers only engage when they receive their final bill, and that clarity may be more important than adding more detail. NDACO also presented a rough cost survey from eight counties, estimating an average tax statement cost of about 74 cents and a statewide total near $600,000 for printing and mailing tax statements alone, with outsourcing generally cheaper than in-house printing. Witnesses noted that House Bill 1176 added other mailings and notices, increasing county workload and cost beyond the statement itself. The committee then heard from software vendors, who explained how their systems handle tax billing, budget notices, valuation notices, primary residence credit processing, and tax levy calculations, and they identified the 1600/1685 primary residence credit and discount interaction as a current programming challenge. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• We don't have a statewide building code in Texas.
• So there's a local code, but not a statewide mandated code for the entire state. Correct.
• “Number two, update the statewide building code to the 2024 IRC and the 2024 IBC.
• Chairman, that we don't have a statewide building code, and I would like for us to have one because I
• We actually do have a statewide minimum building code. In the counties, it's 2006.

Keywords: 1185, senate, all

Transcript Highlights:

• I, uh, retired from the Austin Fire Department in May of 2009.
• The bill aims to help the Houston Fire Department recruiting and retention.
• By making certain changes to how the Houston Fire Department pension operates.
• I'm chairman of the Houston Fire Department pension fund.
• So Houston Fire is pretty well funded.

Transcript Highlights:

• Filing, for one, every time there's a fire on public lands makes no sense.
• And even why would you specify fires on federal public lands?
• What if the fire was on state trust lands, for example?
• We don't think that fires nor exceptional events will get us to clean air, and we would prefer to see
• And we do monitor for air quality impacts for all potential exceptional events, even for, say, fires

Bills: HB2013, HB2026, HB2056, HB2098, HB2113, HB2156, HB2158, HCM2011, HCR2057

Keywords: air pollution, wildfires, environmental standards, public health, Arizona Revised Statutes, assured water supply, groundwater, commingling, commingled water, water supply, Arizona Department of Water Resources, ADWR, active management area, AMA, subdivision plat, development approval, water rights, municipal provider, private water company, certificate of assured water supply

Transcript Highlights:

• Up to AOC that could then be distributed to courts statewide.
• This is line four for improvements to court facilities statewide.
• On 35, this says four statewide team court, but do all counties have a team court?
• And then, lines 170 for statewide medical transportation for veterans.
• One, we're creating quality statewide.

Keywords: 996, all

Transcript Highlights:

• House Bill 4523 amends Section 21.105 of the Transportation Code by adding subsection C, which makes
• So additionally, 4523 also repeals Section 21.114, subsection B of the Transportation Code.
• Members, House Bill 4524 amends Chapter 21 of the Transportation Code by adding sub subchapter C1, which
• This controversy caused two federal lawsuits in San Antonio, Tex employees to be demoted and fired, and
• According to Texas, uh, funding challenge report, a $10 statewide increase in vehicle registration fees

Transcript Highlights:

• So certainly, there is some fire training and fire activities happening. on the airport proper, but at
• In the flyer that you received, there's a QR code on it.
• The MNERD Fire Services Training Program trained 2,747 students.
• Albuquerque Fire Rescue just conducted their HAZMAT tech course.
• Those opportunities that are available statewide? So, Mr.

Keywords: 996, all

Transcript Highlights:

• It establishes the Florida Debate Initiative as the state's nonprofit statewide speech and debate organization
• CS for SB 196 is about improving the quality and reliability of statewide data so policymakers, clinicians
• I have also seen him raise money for Special Olympics, coordinate police and fire games.
• Senator Gates, I see you have a delete-all amendment by code 961-542.
• The bill expands the statewide public database of animal abusers that was created by Dexter's law to

Summary: The Committee on Fiscal Policy met and considered a large agenda of bills, most of which were reported favorably after brief sponsor presentations, limited public testimony, and roll-call votes. Early actions included CSSB 1062 creating Florida Speech and Debate Week and the Florida Debate Initiative with a recurring $2.4 million appropriation, and CS for SB 196 establishing the Uterine Fibroid Research Database. The committee also approved the companion public-records bill, CS for SB 864, to keep sensitive fibroid database information confidential. Other health and public-safety measures reported favorably included CS for SB 432, which was amended to address xylazine and restrict recreational nitrous oxide sales by tobacco-permit retailers; CS for SB 646, narrowing drug-paraphernalia testing equipment exemptions to fentanyl, its analogs, and xylazine; and CS for SB 1684 and CS for SB 1686, creating and exempting records for a Parkinson’s Disease Registry at the University of South Florida. The committee also advanced several workforce, regulatory, and local-governance bills. SB 1112 on the Florida Labor Pool Act passed with testimony emphasizing removal of placement fees, annual labor-pool registration, and stronger enforcement to help workers, including returning citizens. CS for SB 524 updated Department of Law Enforcement duties and medical examiner procedures; CS for SB 530 revised lottery operations and security rules; CS for SB 676 expanded animal-cruelty penalties and the public abuser database; CS for SB 1180 created a recall framework for community development district supervisors and updated CDD rules; and CS for SB 800 increased penalties for unlicensed engineering practice after removing a student-loan assistance provision to align with the House version. CS for SB 1404 created a memory-care specialty license for assisted living facilities, with amendments extending rulemaking deadlines and clarifying advertising and resident-choice provisions. SB 1072 created an anti-Semitism task force in the Attorney General’s office, and CS for SB 1630 modernized aging and disability services, guardianship oversight, and dementia-related policy. Two memorialization bills generated the most extended debate and public comment. SB 194 would designate October 14 as Charlie Kirk Day of Remembrance, and SB 174 would name a portion of State Road 985 in Miami-Dade County as Charlie Kirk Memorial Avenue. Both drew strong support from some speakers who framed them as recognition of civic engagement and free expression, and strong opposition from others who criticized Kirk’s rhetoric and argued the state should instead honor broader civic values or other figures. A late-file amendment to SB 194 that would have converted it into a general day of remembrance for victims of political violence was withdrawn. Despite the controversy, both bills were reported favorably. The committee adjourned after members requested to be recorded on various bills.

Transcript Highlights:

• We have concerns for fire mitigation.
• That includes, you know, exit routes, buffer zones, fire breaks, and such.
• we we have concerns for fire we we have concerns for fire mitigation<00:07:38.120> um<00:
• We've strengthened our county fire code, and we're also now utilizing the integration of advanced technology
• how does this help a statewide activity?

Keywords: 910, house, all

Transcript Highlights:

• disasters, COVID-19, the Great Recession of 2008, the increasing cost of living, and the recent L.A. fires
• I was one mile away from the Eaton Fire. Over 15,000 people lost their homes.
• We need a solution code code that's cut red of tape Stabilize cost and respect the law voter up here
• Once these units are constructed, Government Code, and then I won't read the code, requires local jurisdictions
• They should not have to go back through re-review over and over while the code has not changed.

Summary: The committee first heard AB 1157, the Affordable Rent Act, which would lower California’s annual rent cap, remove the single-family home exemption, and eliminate the sunset on existing tenant protections. The author and supporters argued that renters are facing severe affordability pressures, especially in single-family rentals, and that stronger statewide rent stabilization is needed to prevent displacement and homelessness. Opponents, including apartment, building, and property-owner groups, said the bill would discourage housing production, harm small landlords, and override a deal they said was intended to be temporary while the state focused on building more housing. Public testimony on AB 1157 was extensive, with many renters, tenant advocates, labor groups, and community organizations speaking in support, while many landlords, business groups, and property-owner representatives spoke in opposition. Committee members were split: some praised the bill as a necessary response to the rent crisis, while others warned it could reduce investment and worsen the housing shortage. The committee ultimately voted 7-5 to pass AB 1157 to the Assembly Judiciary Committee. The committee then approved the consent calendar, including AB 413, AB 1152, and AB 1275, on a 9-0 vote. It also heard ACA 3, which would require the University of California to make available a limited number of down payment loans for eligible long-term support staff who are first-time homebuyers. Supporters said the measure would help lower-wage UC workers afford homeownership and improve retention, while UC and other opponents argued the proposal was duplicative of existing state programs, unnecessary, and potentially harmful to UC finances. The discussion focused on financing mechanics and the relationship to CalHFA, but no final vote on ACA 3 was included in the portion provided.

Transcript Highlights:

• Third change reconciles the difference between the Florida probate code and Florida trust code providing
• As long as certain conditions are met, they will be the same as in the trust and probate code.
• This bill removes the statewide mandate for middle schools and high schools to start at specific times
• This bill removes the statewide mandate for middle schools and high schools to start at specific times
• This bill removes the statewide mandate for middle schools and high schools to start at specific times

Summary: The Senate convened with a quorum, opening prayer, Pledge of Allegiance, and several member introductions recognizing visiting groups and resolutions, including Blood Clot Awareness Month and Tardive Dyskinesia Awareness Week. The chamber then moved to a special order calendar and considered a series of bills, with most measures passing overwhelmingly after brief explanations and debate. Among the early bills, SB 88 on utility terrain vehicles passed 32-5, allowing local governments to opt in to limited street use of UTVs under specified safety rules; SB 102 on exceptional student education passed 36-0 to create a workforce credential program for students with autism or modified curricula; SB 106 on exploitation of vulnerable adults passed 37-0; SB 130 on compensation for wrongful incarceration passed 38-0 after expanding filing timelines and easing restrictions on compensation claims; and SB 158 on diagnostic and supplemental breast examinations passed 38-0 to eliminate cost sharing for follow-up breast imaging under the state employee health plan. The most extended debate centered on SB 234, which sought to strengthen penalties and clarify the law regarding violent resistance to law enforcement officers and offenses against officers. Supporters argued the bill was needed after the Jason Raynor case to prevent defendants from using claims about an officer’s legal duty to justify violence, while opponents raised concerns about removing “good faith” language, potential impacts on Fourth Amendment protections, racial profiling, and the bill’s mandatory life sentence for manslaughter of an officer. A Jones amendment to restore “good faith” failed, and after further debate the sponsor temporarily postponed the bill without a final vote. The Senate also passed SB 262 on trust code technical changes (36-0), SB 274 designating roadways for Harris Rosen and Geraldine Thompson (38-0) and opening the board for 37 co-sponsors, SB 280 creating an enforcement mechanism for candidate party-affiliation qualifications (38-0), and SB 296 repealing the statewide middle and high school start-time mandate in favor of local decision-making and reporting requirements (38-0). Later, SB 356 designated January 27 as International Holocaust Remembrance Day in Florida, with supporters emphasizing the need to confront antisemitism and preserve Holocaust memory; the bill was introduced and debated, with the transcript ending during remarks by President Gaetz about the recent Holocaust memorial unveiling. Throughout the meeting, senators also used debate to highlight broader policy themes such as autism workforce inclusion, breast cancer screening, wrongful incarceration reform, school district flexibility, and honoring community leaders through road designations. The chamber’s actions were largely affirmative, with several unanimous votes and one notable postponed bill after substantial disagreement."}】}]}}```

Transcript Highlights:

• There was an AG's opinion that came down on some interpretation of current code.
• because 2156, the campaign finance one, which is Sean Cleary's bill, creates a whole new section of code
• It would just simply be taking current code, adding Ethics Commission.
• Attorney General has good cause, which I'm sure is defined in code somewhere as what that means.
• Let's say the entity says they can fire a lawyer anytime they want. But does it have to be?

Keywords: 908, all

Summary: The Senate State and Local Government Committee reconvened and reviewed the status of several bills. The chair said bill 1377 could not be acted on until the House finished work on campaign finance bill 2156, and bill 1535 likely would not be ready because of unresolved concerns from Representative Davis and planned meetings with Highway Patrol and BCI. The committee therefore focused on bill 1601, which dealt with when the Attorney General may refuse or revoke special assistant attorney general appointments for certain state offices and entities. Members debated the policy and constitutional implications of the bill, including whether it was solving a real problem or creating a potential conflict, and whether statewide elected officials and independent bodies should have their own counsel. After testimony from the Chief Deputy Attorney General clarifying current law and the appropriations process, the committee amended the bill to add the Ethics Commission to the list of entities and to narrow the affected offices to the Governor, State Auditor, and Ethics Commission. The committee also changed one provision from “and” to “or” to clarify the standard for refusal or revocation. The committee then approved the bill as amended on a 6-0 vote and designated Senator Braunberger as the carrier. The chair said the committee would not meet the next morning and would instead reconvene the following week at the call of the chair.

Transcript Highlights:

• In the fire drill, this is in the binder: in the fire drills, one counselor should be in front of the
• year, and this is the code as it was last year.
• To their actions in the event of fire, disaster, and the need to evacuate.
• Again, at 1:51 a.m., this is the Code Red weather warning.
• There is a camper-counselor ratio in the administrative code.

Keywords: 1184, house, all

Transcript Highlights:

• They are visiting Sacramento to participate in the statewide community college legislative conference
• Notably, in the wake of the Eaton Fire, pre-approved plans are now being used in Los Angeles County,
• Unfortunately, both Highway Patrol and Cal Fire struggle to keep on board personnel ideally suited to
• Assembly Bill 1054 will allow CHP officers and Cal Fire firefighters who are eligible for retirement
• We're in a fire season, and that's all year round.

Summary: The Assembly convened after a quorum call, offered a prayer and Pledge of Allegiance, and then spent much of the session on guest introductions recognizing visitors, community college delegations, students, caregivers, a retired Assembly staff member, and a championship high school football team. Members also observed an adjournment in memory for Alex Preddy, a VA nurse killed in Minnesota, and later for Kathy Wooten and Rowena Ramos. The chamber then moved through the daily file and third reading file, with several items passed, retained, or continued. Among the bills taken up, AB 34 on renewable portfolio standard exemptions for publicly owned utilities passed 55-0; AB 35 to accelerate implementation of Proposition 4 climate resilience funds passed 62-0; AB 52 on food and agriculture equity passed 50-6; AB 72 creating an EV economic opportunity zone passed 58-0; AB 96 removing a diploma requirement for Medi-Cal peer support specialists passed 55-0; AB 230 extending Pierce’s disease control programs passed 64-0; AB 277 requiring background checks for behavioral health employees passed 59-0; AB 647 clarifying a county RV disposal pilot passed 54-0; AB 664 authorizing limited bachelor’s programs at Southwestern Community College passed 60-1; AB 673 creating a support grant for unaccompanied homeless youth passed 55-1; AB 710 on dynamic electricity pricing passed 54-0; AB 748 streamlining pre-approved housing plans passed 65-0; AB 767 expanding protections around sexually violent predator placements near schools and daycares passed 65-0; AB 883 protecting officials’ personal information from data brokers passed 66-0; AB 946 expanding 30x30 conservation efforts to urban areas passed 65-0; AB 1054 creating a deferred retirement option program for CHP and Cal Fire passed 61-1; AB 1070 on missing middle housing code simplification passed 66-0; AB 1159 strengthening student data privacy passed 54-4; AB 1204 revising the Local Control Funding Formula passed 54-1; AB 1265 extending the historic building tax credit passed 64-0; AB 1349 banning speculative ticketing passed 61-0; AB 1359 allowing seniors 80+ to opt out of jury service without a doctor’s note passed 67-1; AB 643 on organic waste procurement credits passed 48-4; AB 685 creating a small business resiliency fund passed 63-0; AB 714 tightening oversight of commercial driving programs passed 65-1; and AB 805 establishing a youth apprenticeship bridge program passed 66-0. Several other items were passed and retained or continued without debate. Debate on AB 1054 drew the sharpest disagreement, with opponents warning about pension costs and supporters arguing it would help retain experienced CHP officers and firefighters. AB 767 also prompted strong comments about public safety and placement of sexually violent predators in rural communities. On AB 1349, supporters from both parties backed the anti-speculative ticketing bill as consumer protection, while AB 664 drew support from members emphasizing access to higher education in underserved regions. The Assembly then adjourned until January 29, 2026, after announcing upcoming session dates and recording a few vote changes from the dais.

Transcript Highlights:

• <00:34:23.320> in under Section 117 of the code in under Section 117 of the code in addition
• <00:48:49.920> the this specific case the IRS code the this specific case the IRS code the
• > that Internal Revenue code says that Internal Revenue code says that scholarship<00:48:53.000
• having voice in what is federal tax code having voice in what is federal tax code in<00:50:48.440
• The burden, if we are going to have a statewide education tax, should be statewide. burden if we are

Keywords: 928, house, all

Summary: The committee held a public hearing on HB 402, a bill to repeal a provision in RSA 194-F:2 stating that Education Freedom Account (EFA) funds “shall not constitute taxable income” to the parent or student. The bill sponsor argued the current language is misleading because the state cannot determine federal tax liability, and said the bill would simply remove inaccurate tax advice from state law. He cited IRS guidance and prior federal legislation, including a Ted Cruz proposal, to suggest some EFA uses may be taxable under federal law, while others may not, and said the bill could be amended if needed to avoid confusion. Testimony was sharply divided. Py Campbell opposed the bill, arguing it would unfairly single out EFA students and could amount to a tax on education funds, including for self-employed families, and recommended it be voted inexpedient to legislate. Stephen Matthew French, a tax preparer, also opposed the bill, saying IRS Publication 970 already makes clear that scholarship-type payments used for tuition and related expenses are not taxable, and that the bill addresses a problem that does not exist. He warned that adding tax reporting requirements could create administrative costs for families and the program administrator. Bill Ardinger, a tax attorney, supported the repeal of the statutory language, saying the state should not place potentially incorrect tax advice into law. He explained that under federal tax law, only certain scholarship-like uses are exempt, while many EFA-eligible expenses may not be, especially for families using the program for homeschooling or other nontraditional expenses. He said the current statute could mislead families into thinking all EFA payments are tax-free and could expose the state to future legal problems. The hearing ended after questions from committee members; no vote or final action was taken in the transcript.