Video & Transcript Research : 'conditional use permits'
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OK
Oklahoma 2026 Regular Session
Senate Legislative Session Feb 5th, 2026 at 09:30 am
Oklahoma Senate Floor Meeting
Transcript Highlights:
- Let us pray.
- this week and allowing us the honor to serve Oklahoma in the Senate.
- And Heavenly Father, strengthen us against external pressures.
- Ladies and gentlemen, we have these heroes in front of us.
- It is my honor to have my mother-in-law, Dbaker, with us here today.
Keywords:
water infrastructure, Oklahoma Water Resources Board, revolving fund, grants, environmental compliance, SB1191, Oklahoma Energy Initiative Act, Oklahoma Low Carbon Energy Initiative Board, low carbon energy, clean energy, energy policy, renewable energy, board repeal, statutory repeal, administrative board, energy committee, natural resources, Oklahoma statutes, 17 O.S. 802.3, fossil fuels
OK
Transcript Highlights:
- So, it would be up to us.
- in that permit.
- The board shall approve that permit.
- Is it to back to agricultural use? use, is it back to building a home on it?
- Other than we did have a miscellaneous permit that now has a name of a food truck permit, which is permit
Keywords:
SB1191, Oklahoma Energy Initiative Act, Oklahoma Low Carbon Energy Initiative Board, low carbon energy, clean energy, energy policy, renewable energy, board repeal, statutory repeal, administrative board, energy committee, natural resources, Oklahoma statutes, 17 O.S. 802.3, groundwater, indemnity fund, well drilling, pollution prevention, regulatory compliance, SB1319
AL
Alabama 2026 1st Special Session
Alabama House Ways and Means General Fund Committee Mar 18th, 2026
Ways and Means General Fund
Transcript Highlights:
- I think that with the amendment that's coming, that the chairman's got pushing this thing back for us
- And I I think while I with us on this.
- And I appreciate you also working with us on the calendar.
- I do have several DAs with us here.
- I do have several DAs uh with us here. I do have several DAs uh with us here.
Bills:
HB589, HB591, HB609, HB614, SB57, SB280, SB332, HB589, HB591, HB609, HB614, SB57, SB280, SB332, HB627
Keywords:
Jefferson County, building regulations, zoning, public health, building commissioner, permits, construction, land use, county tax, lodging tax, Henry County, transient accommodations, hospitality industry, local act, sheriff, sheriff's office, task force, abandoned property, stolen property, unclaimed property
HI
Hawaii 2026 Regular Session
House Chamber - Tue Feb 10, 2026, 12:00PM HST - Day 12
Hawaii House Floor Meeting
Transcript Highlights:
- Those conditions are not evenly distributed.
- Those conditions are not evenly distributed.
- Those conditions are not evenly distributed.
- Those conditions are not evenly distributed.
- Those conditions are not evenly distributed.
Bills:
HR11, HB1872, HB2171, HB2161, HB2416, HB2518, HB2617, HB2159, HB2606, HB2362, HB2385, HB2476, HB1923, HB2444, HB1608, HB1967, HB1968, HB2502, HB1782, HB2357, HB2445, HB1870, HB1838, HB2137, HB2208, HB2458, HB1972, HB2007, HB2160, HB2343, HB2315, HB2505, HB1857, HB469, HB1452, HB814, HB1621, HB1880, HB1831, HB1572, HB2119, HB2139, HB2459, HB2194, HB2561, HB2017, HB1931, HB1700, HB1719, HB1726, HB1737, HB1742, HB2049, HB2383, HB2116, HB2446, HB2249, HB2255, HB2320, HB2360, HB2581, HB2443, HB1531, HB2622, HB9, HB2290, HB2291, HB2235, HB2263, HB2498, HB1579, HB1728, HB1900
Keywords:
808 Elite, youth football, American Youth Football National Championships, AYF, Hawaii football, youth athletics, sports recognition, commendation, House resolution, student-athletes, sportsmanship, teamwork, state pride, Hawaii youth sports, national championship, early learning, apprenticeship, child care, education funding, workforce development
MN
Minnesota 2025-2026 Regular Session
House Environment and Natural Resources Finance and Policy Committee 3/10/26
Environment and Natural Resources Finance and Policy
Transcript Highlights:
- . conditions. conditions.
- in drought conditions and the US Forest in drought conditions and the US Forest Service<00:39:36.880
- It would help us better understand what's being asked of us.
- . use. use.
- permits.
Keywords:
groundwater, water use permit, data centers, public health, environmental regulations, municipalities, state park license plate, specialty license plate, Minnesota DNR, Department of Natural Resources, license plate design contest, North Shore, Lake Superior Agate, AI-generated art, artificial intelligence, Minnesota resident, state parks, specialty plates, vehicle registration, contest requirements
WY
Wyoming 2026 Regular Session
Senate Corporations, Elections & Political Subdivisions Committee, February 18, 2026
Corporations, Elections & Political Subdivisions
Keywords:
elections, Wyoming House of Representatives, state representatives, multi-member districts, county-based districts, party list voting, list voting, proportional representation, Jefferson method, greatest divisors method, ranked choice voting, RCV, primary elections, party conventions, minor parties, major parties, ballot design, apportionment, redistricting, nomination procedures
WY
Wyoming 2026 Regular Session
House Corporations, Elections & Political Subdivisions, February 18, 2026
Corporations, Elections & Political Subdivisions
Transcript Highlights:
- We've been using electronic signatures in the business world for quite a while.
- This is basically using the same terms with clearly defined changes.
- /c><00:12:41.360>
in <00:12:41.600>the been using electronic signatures in the been using - /c><00:15:49.440>
so <00:15:49.680>that gives us some standardization so that gives us - Thank you very much for continuing to explain that for us. Appreciate it.
Keywords:
elections, Wyoming House of Representatives, state representatives, multi-member districts, county-based districts, party list voting, list voting, proportional representation, Jefferson method, greatest divisors method, ranked choice voting, RCV, primary elections, party conventions, minor parties, major parties, ballot design, apportionment, redistricting, nomination procedures
WY
Transcript Highlights:
- Permit conditions, revocation, and judicial review. And it goes through a process that's laid out.
- c><00:24:34.159>
hours <00:24:34.480>of conditions on permits such as hours of conditions - /c> they just federalize us and make us all they just federalize us and make us all title<01:35:19.120
- That means says US Army or US Air Force.
- . us. us.
Keywords:
pari-mutuel wagering, simulcasting, historic horse racing, HHR terminals, horse racing, gaming commission, Wyoming Gaming Commission, local control, city approval, county approval, municipal approval, permit renewal, gaming permit, wagering regulation, racetrack, live pari-mutuel event, district court appeal, public notice, land use, public safety
HI
Hawaii 2026 Regular Session
AGR Public Hearing - Wed Feb 4, 2026 @ 9:00 AM HST
Agriculture & Food Systems
Transcript Highlights:
- Please avoid using any trademarked or copyrighted images if you are using a Zoom background, and please
- > trademarked<00:16:12.000>
or Please avoid using any trademarked or Please avoid using any - for commercial sugarcane production within the conservation use district from any permitting and site
- the conservation use production within the conservation use district<00:17:07.760>
from <00:17 - uh the phrase used limited distribution. uh the phrase used limited distribution.
Keywords:
agriculture, sugarcane, permitting process, land use, conservation district, diversified agriculture, economic impact, invasive species, plant sales, weed risk assessment, consumer protection, environmental impact, workforce development, biosecurity, training program, partnerships, tax credit, Hawaiian home lands, investment costs, nonrefundable
Summary:
The committee heard opening remarks and then took testimony on several agriculture-related bills. HB 2425 would exempt agricultural enterprises on former commercial sugarcane lands in conservation use districts from certain permitting and site plan requirements. The Department of Agriculture supported the measure and stood on written comments. The Hawaii Farm Bureau supported the intent but said the bill appeared to cite the wrong statute and suggested amending the conservation district law instead. Other testimony was generally supportive, while some witnesses raised concerns about using the right statutory vehicle. Committee members questioned whether the bill should be redirected through a different chapter.
The committee then heard HB 596, which would require retail sellers of plants to disclose invasiveness risk, direct the Invasive Species Council to create a labeling system and weed risk assessments, and establish fines. The Department of Land and Natural Resources strongly supported the bill, saying point-of-sale labels would help consumers make informed choices. Supporters from the Coordinating Group on Alien Pest Species said the state’s noxious weed and restricted plant lists are outdated or incomplete and that the bill would help prevent harmful species from being purchased and planted. Opponents, including the Hawaii Farm Bureau and Hawaii Food Policy Foundation, argued the measure was too broad, could stigmatize plants and producers, and might be better implemented through voluntary education or narrower definitions. Committee discussion focused on possible amendments, including using printable labels from a website and limiting the bill to larger commercial retailers.
HB 2573 would create a five-year agriculture and biosecurity workforce development pilot program involving the Department of Agriculture and Biosecurity, Leeward Community College, and the Department of Human Resources Development. DHRD said it supported the intent but wanted clearer responsibilities; the University of Hawaiʻi, the Department of Agriculture and Biosecurity, the Hawaii Farm Bureau, the Hawaii Food Policy Foundation, and others supported the proposal. DAB said the program would help build needed biosecurity staffing and training, and that law-enforcement-related curriculum could be incorporated. Finally, the committee began hearing HB 207, which would expand the important agricultural land qualified agricultural tax credit to include certain Hawaiian homelands and additional agricultural costs such as orchards, fruit crops, and clearing former sugar and pineapple lands. The Department of Taxation and DAB stood on written comments, while the Department of Hawaiian Homelands strongly supported the bill, calling it a potential game-changer for developing agricultural lands and offsetting infrastructure costs; the department also asked that the credit be broadened beyond agriculture alone.
TX
Transcript Highlights:
- I'll use my mother for an example.
- Yes, outside of Texas and even outside of the US.
- that can be used for malicious purposes.
- That is what 3837 allows us to do.
- I'm gonna use the extraneous offenses.
Keywords:
HB 207, Texas Government Code, Section 411.201, license to carry, LTC, handgun license, concealed carry, federal judge, immigration judge, immigration court, U.S. immigration court, judicial security, firearm carry permit, Texas handgun license, federal judiciary, HB235, Texas, sales tax exemption, use tax exemption, disabled veteran
TX
Texas 89th Regular
S/C on County & Regional Government Mar 24th, 2025
S/C on County & Regional Government
Transcript Highlights:
- That is a permanent condition.
- Chairman, and thank you, members, for giving us this opportunity to speak on behalf of Harris.
- So, again, thank you all for having us here to speak on behalf of Harris Health.
- I also want to thank Representative Jones for giving us this opportunity. Thank you. Thank you.
- Chairman and members, thank you for having us here today.
Keywords:
family leave, leave pool, county employee, sick leave, vacation leave, family care, pandemic, guardianship, fencing, reservoirs, local government, regulation, land use, conservation capacity, property regulation, fence regulation, reservoir safety, county authority, fencing regulations, counties
AL
Alabama 2026 1st Special Session
Alabama Senate Finance and Taxation Education Apr 7th, 2026
Finance and Taxation Education
Keywords:
liability, off-roading, parks, participant safety, risk management, HB580, Alabama Healthy Schools Act, public schools, K-12, school nutrition, school meals, cafeteria, vending machines, fundraising sales, food additives, artificial dyes, ultra-processed food, processed food ban, student health, child nutrition
HI
Hawaii 2026 Regular Session
HSH-HLT Joint Public Hearing - Thu Apr 16, 2026 @ 9:45 AM HST
Human Services & Homelessness
Transcript Highlights:
- Uh, the federal HUD used to give us local funds to run our resident services section.
- Uh, the federal HUD used to give us local funds to run our resident services section.
- Uh, the federal HUD used to give us local funds to run our resident services section.
- requirements for parking accessibility in private businesses operating hours. used to give us used to
- It's really useful for us to your time.
Keywords:
disability, accessibility, healthcare communication, sign language interpreters, deaf, hard of hearing, deaf-blind, auxiliary aids, building permits, seniors, health care, safety modifications, county regulations, expedited processing, housing ladder, move-up housing, subsidized housing, public housing, affordable housing, housing mobility
Summary:
The House Committee on Human Services and Homelessness heard several resolutions focused on disability access, housing, and support for Native Hawaiian beneficiaries. SCR 63 SD1 would have the Disability and Communication Access Board study communication needs in health care settings for people who are deaf, hard of hearing, or deaf-blind and revise provider guidance; testimony was strongly supportive, including from the board, a physician, and a family member who described harmful delays in care, and the committee later recommended passage as is. SCR 8 would require counties to act within 45 days on completed permit applications for home modifications needed for an older adult or person with a disability; testimony noted delays in permitting and financing, and the committee recommended passage as is.
The committee also heard SCR 160, which urges state housing agencies to create a “housing ladder” program to help individuals and families move from subsidized to unsubsidized housing. Hawaii Public Housing Authority and other agencies supported the concept, and DHS described its family self-sufficiency program and said prior federal resident-services funding had declined over the past 20 years. The committee acknowledged the program may already exist in some form but still recommended adoption of the resolution as is.
SCR 90 would ask county planning departments to establish kupuna-friendly building permit requirements for parking accessibility in private businesses. The committee moved it forward with an HD1 for technical amendments; a member raised concern that the measure did not specify the age threshold for “kupuna,” and said they would vote with reservations. Finally, SCR 93 would direct DHHL and the Statewide Office of Homelessness and Housing Solutions to develop a coordinated support and stabilization pathway for Native Hawaiian beneficiaries experiencing homelessness or very low income. DHHL said it is already operating a transitional housing effort called Ka Leo Opu Mama for about 18 beneficiaries using more than $6 million in federal Nah Ho Sa funds, with no dedicated state funding, and the committee recommended passage as is. The meeting ended with the chair thanking testifiers and members and adjourning the hearing.
HI
Hawaii 2026 Regular Session
CPC Public Hearing - Thu Feb 12, 2026 @ 2:00 PM HST
Consumer Protection & Commerce
Transcript Highlights:
- under certain conditions. under certain conditions.
- on using local when possible.
- allow us to do that? allow us to do that?
- for us and I'll explain why. for us and I'll explain why.
- Um, 23% say they use e-cigarettes. Uh, about 25% of our young adults 25 to 34 use e-cigarettes.
Keywords:
cosmetics, returns, refunds, consumer protection, high-pressure sales, transparency, accountability, HB1660, Hawaii, county labor standards, counties, contractors, building permits, permit denial, permit suspension, permit revocation, wage theft, wages, benefits, hours
Summary:
The committee heard testimony on HB 2614, which would require merchants selling cosmetics to accept returns of newer unopened goods within specified time frames and expand signage requirements for return and refund policies. DCCA’s Office of Consumer Protection strongly supported the bill, citing updated figures of 180 cosmetic complaints from 2020 to 2025, 54 still under investigation, 148 referred to class action litigation, and more than $1.3 million in consumer losses. Members questioned whether the bill was needed given the pending lawsuit and whether bad actors would comply, while the office responded that clearer signage would improve consumer awareness and could reduce complaints without limiting other remedies. No vote was taken.
The committee then heard HB 1660 HD1, which would allow counties to require contractors to disclose wage, benefit, hour, and employment-status information and to deny, revoke, or suspend permits for certain labor-law violations. DLIR, the Hawaii Regional Council of Carpenters, Operating Engineers Local 3, and Pacific Resource Partnership testified in support, arguing the measure would help deter cheating contractors, protect law-abiding employers, and keep bad actors from undercutting wages and taxes. One member raised concerns about possible delays to affordable housing projects and whether owners should be held responsible for contractors’ misconduct; supporters replied that compliance is a minimum standard, that county action would be discretionary rather than automatic, and that the bill would not bar counties from working with affordable housing developers. No action was reported.
Finally, the committee took up HB 1704, adopting the Psychology Interjurisdictional Compact to allow telepsychology and temporary in-person practice across state lines. The Department of Corrections and Rehabilitation, the State Health Planning and Development Agency, the Hawaii State Association of Counties, and the Hawaii Association of Health Plans supported the measure, saying it would help fill major staffing gaps, especially for forensic evaluations and services in rural and neighbor-island communities. The Board of Psychology raised concerns about the compact’s scope, the need for a study focused specifically on psychologists, background-check requirements, possible loss of regulatory authority and revenue, and the need to update older statutory provisions. Hawaii Association for Justice opposed the immunity language in the compact, and Shawn Scanlon opposed the bill, arguing it could weaken cultural responsiveness and local control and suggesting the state instead improve temporary licensing and other in-state pathways. The committee also questioned the Department of Corrections about its vacancies and whether telehealth could be filled by local providers; no vote was taken in the excerpt.
FL
Transcript Highlights:
- Shortly after purchase, the puppy developed a serious liver condition.
- I think it's very important for us to use our voices for those that don't have a voice and appreciate
- Unauthorized use of someone’s likeness has been actionable since 1967.
- Some of us are experts and some of us actually deal with AI every day, all day, and some of us do not
- Some of us are experts and some of us actually deal with AI every day all day and some of us do not.
Keywords:
special districts, funding, financial assistance, rural community, state agency, economic development, artificial intelligence, personal data protection, consumer rights, chatbot, deceptive practices, government contracts, public records, consumer protection, data privacy, investigations, proprietary information, chatbots, Florida statutes, nonprofit
Summary:
The Committee on Commerce and Tourism heard and advanced several bills focused on economic development, consumer protection, workforce issues, and technology. SB 1076 would raise Florida’s research and development tax credit cap from $9 million to $50 million beginning with the 2027 allocation, and it was reported favorably. SB 1266, as amended, creates a cybersecurity experiential internship and clearance-readiness program with Cyber Florida and was also reported favorably. SB 554, a Florida Bar-backed update to the not-for-profit corporations statute, was approved without opposition. SB 1004, aimed at protecting buyers of dogs and cats from deceptive sales practices and predatory financing at retail pet stores, received supportive testimony from animal welfare advocates and was reported favorably. SB 1074, which sets rounding rules for cash transactions if pennies are unavailable, also passed favorably.
The committee also considered SB 998, the Department of Commerce package, which combines updates to the Small Cities CDBG program, clarification of rural community eligibility, an exemption from a reverter clause for military-related land conveyances, and revisions to E-Verify enforcement. The E-Verify portion drew the most debate, with questions about employer cure periods, treatment of current investigations, and whether the bill creates a loophole for independent contractors. Senator Smith opposed the bill, arguing it creates unequal enforcement between employers and immigrant workers, while Senator Wright supported the military-related provisions. SB 998 was reported favorably on a divided vote.
SB 214, which expands the rural community definition to include special districts in rural counties, was reported favorably. The committee then took up SB 482, an artificial intelligence consumer-protection bill that creates an “AI bill of rights” covering companion chatbots, parental controls for minors, data privacy, de-identified data, unauthorized use of likeness, and enforcement by the Attorney General, with a limited private cause of action for minors. The bill drew extensive testimony both in support and in opposition, including concerns about privacy, age verification, and enforcement, but it was reported favorably. Finally, the committee approved SPB 7030, a public-records exemption tied to Department of Legal Affairs investigations under the AI bill, and adjourned after members requested to be recorded on certain votes.
OK
Oklahoma 2026 Regular Session
Technology and Telecommunications 2ND REVISED Apr 16th, 2026 at 08:45 am
Technology and Telecommunications
Transcript Highlights:
- It's been copied or used or based from another state that's been done.
- So permit me just a little bit of grace.
- Permit me. Some grace.
- because we just want to go back to teaching like how we used to.
- But to use your example, I totally understand the logistics.
Keywords:
artificial intelligence, education reform, innovation, funding, advisory council, broadband, Oklahoma Broadband Office, broadband access, statewide broadband plan, internet connectivity, grant programs, expansion council, termination plan, Oklahoma, Gas Hub, national laboratory, public-private partnerships, aerospace, high-performance computing, economic development
HI
Transcript Highlights:
- > can use a FFA, we can use C, we can use can use a FFA, we can use C, we can use people<00:25:41.760
- <00:26:53.600>
the uh very instrumental in giving us the uh very instrumental in giving us - conventional because conventional uses conventional because conventional uses the<00:36:16.800><
- Maui County uses their own definitions. Maui County uses an income threshold.
- Katie with us on Zoom. Katie with us on Zoom.
Keywords:
veterinary medicine, prescription, consumer rights, transparency, pet medication, sustainable agriculture, climate adaptation, food system resilience, grant program, Hawaii agriculture, agriculture, clean plant program, disease-free plants, plant propagation, small farms, midsize farms, sustainable farming, Hawaii, data analysis, market study
Summary:
The committee heard several agriculture-related bills. SB 874 on veterinary medicine would require veterinarians, upon a client’s request, to provide a written prescription for an animal patient in an existing veterinary client-patient relationship, allow Hawaii-licensed pharmacies to dispense those prescriptions, and authorize the Veterinary Medicine Board to set penalties. Testimony was overwhelmingly supportive, with supporters citing lower costs and consumer choice; the Hawaii Veterinary Medical Association said veterinarians already should be doing this and supported the bill if amended. One testifier in opposition argued the bill needed a conspicuous notice requirement so pet owners know they can request prescriptions. Committee members and the Department of Agriculture said they were not aware of widespread problems, and discussion focused on whether the measure was already consistent with current practice and whether amendments would address remaining concerns.
The committee also heard SB 2097, which would create a climate-resilient food systems grant program in the Department of Agriculture and Biosecurity and appropriate funds. The department, Hawaii Farm Bureau, Hawaii Farmers Union, Hawaii Cattlemen’s Council, and others supported the bill, saying it could help farmers and ranchers invest in resilience, infrastructure, and technology. Several testifiers asked for clearer definitions, especially for terms like “food hubs” and “resilience hubs,” and suggested adding technical assistance and clearer eligibility criteria. The department explained the program was intended for shovel-ready projects in the middle of the supply chain, with a focus on farmers in a certain revenue range, and said it was modeled on a USDA program.
SB 2098 would establish a clean plant program to produce and distribute disease-free plant material to growers, nurseries, and other producers. Testimony was supportive, emphasizing biosecurity, nursery industry needs, and preventing invasive species and crop disease. The department described the program as using tested clean stock, tissue culture facilities, and data collection to support future planting decisions, and estimated a two-year ramp-up. Members questioned whether the program duplicated existing work at CTR/other partners and whether data collection should be centralized, but the department said the effort would build on existing varieties and partnerships rather than overlap them.
Finally, SB 2126 would create a conventional farming grant program for small and midsize conventional farmers. Supporters from the department, Hawaii Farm Bureau, and Hawaii Cattlemen’s Council said conventional agriculture deserves support and that the bill would help increase food production. Opposition and comments focused on the bill’s exclusion of organic farmers; one farmer said the measure was unfair unless amended to include organic producers, while a Farmers Union witness said the bill was too vague about the grant’s purpose and should be clearer about its goals. In response to questions, the department said the exclusion of organic farming was not intentional and that the bill was meant to support all agriculture, though no vote or final action was taken in the excerpt provided.
TX
Texas 89th Regular
Water, Agriculture, and Rural Affairs (Part I) Apr 14th, 2025
Water, Agriculture and Rural Affairs
Bills:
SB 1169, SB 1285, SB 1583, SB 1611, SB 1898, SB 1976, SB 2160, SB 2161, SB 2658, SB 2661, SB 2662, SB 2692, SB 1055, SB 1359, SB 2660
Keywords:
water service, sewer service, public utility, joint operation, infrastructure, municipality, compliance, groundwater management, water conservation, district planning, environmental regulation, sustainability, groundwater, conservation, fees, agricultural uses, water regulation, wastewater treatment, environmental testing, pollutants
AL
Alabama 2025 Regular Session
Alabama House Ways and Means Education Committee Mar 5th, 2025
Ways and Means Education
Transcript Highlights:
- Let us pray.
- We're thankful today because we know in Your word You tell us Because we know in Your word You tell us
- all of us for our sins.
- They've been a great help with us.
- That's right, and not wire transfers for personal use.
Keywords:
home school, career and technical education, public schools, K-12 education, enrollment policy, parental leave, state employees, adoption, employee benefits, aircraft tax, aviation tax, sales tax exemption, use tax exemption, lease tax, rental tax, commercial aircraft, air carrier, airline, aircraft parts, maintenance
MN
Transcript Highlights:
- This is an opportunity for us as a community, for us as a state, to do that old hockey adage: skate to
- This is an opportunity for us as a community, for us as a state, to do that old hockey adage: skate to
- This is an opportunity for us as a community, for us as a state, to do that old hockey adage: skate to
- This is an opportunity for us as a community, for us as a state, to do that old hockey adage: skate to
- This is an opportunity for us as a community, for us as a state, to do that old hockey adage: skate to
Keywords:
data centers, tax exemption, Minnesota statutes, economic development, employment growth, income tax, tax brackets, tax adjustments, Minnesota, tax policy, underutilized buildings, adaptive reuse, building conversion, historic preservation, downtown revitalization, vacant property, vacancy reduction, refundable tax credit, income tax credit, grant in lieu of credit