Video & Transcript Research : 'state finance program'
Page 182 of 500
AL
Alabama 2026 Regular Session
Alabama House State Government Committee Feb 11th, 2026
State Government
Transcript Highlights:
- And it invested in digitization programs and K-12 programs that make history accessible to all people
- accessible to all people over the state. accessible to all people over the state.
- Alabama sends thousands of children to in-state and out-of-state camps every year.
- <00:29:30.720>
camps <00:29:31.039>every in-state and out of state camps every in-state - of the State.
Keywords:
business taxes, annual reports, Alabama Tax Tribunal, tax appeals, local government, board governance, occupational licensing, Sunset Law, public accountability, training requirements, SB40, Houston/Hunter Act, firearm hold agreement, gun storage, temporary firearm storage, firearms dealer, federal firearms licensee, FFL, civil immunity, gun owner
MN
Minnesota 2025-2026 Regular Session
House Health Finance and Policy Committee 3/23/26
Health Finance and Policy
Transcript Highlights:
- program or another community program.
- program or another community program.
- program or another community program.
- program or another community program.
- only in the state but beyond the state. only in the state but beyond the state.
Keywords:
healthcare, WIC, community health, licensing, speech-language pathology, audiology, contract term limits, healthcare services, provider enrollment, disenrollment, premium payments, medical assistance, substance use disorders, mental health, children's mental health, early childhood, early intervention, consultation grants, Head Start, child care
HI
Hawaii 2026 Regular Session
CPC Public Hearing - Wed Mar 4, 2026 @ 2:00 PM HST
Consumer Protection & Commerce
Transcript Highlights:
- Danny Chow, program specialist for TCCA. Danny Chow, program specialist for TCCA.
- The AFRA program was a pilot program, and the zone of reasonableness was also a program born out of a
- was a pilot program and the zone program was a pilot program and the zone of<00:54:16.840>
reasonableness - <00:54:48.680>
program uh but we did allow the program program uh but we did allow the program - our state attorney general. our state attorney general.
Keywords:
renewable energy, solar energy, self-certification, building permits, environmental regulations, HB1593, affordable housing, pet-inclusive housing, pet friendly housing, rental housing, affordable rental housing, HHFDC, Hawaii Housing Finance and Development Corporation, tenant pets, companion animals, dogs, cats, landlord-tenant law, security deposit, pet deposit
Summary:
The committee heard testimony on HB 1984 HD2, which would require government entities issuing building permits to create a self-certification process for certain behind-the-meter rooftop solar and energy storage systems, allowing approved applicants to proceed without waiting for standard permit review. The Public Utilities Commission and DLNR offered comments, and the Hawaii Solar Energy Association, Holoholo Energy, Photon Works Engineering, Malama Solar, RevoluSun, and others testified in strong support. Supporters said the bill would reduce permitting delays, lower costs, and help meet Hawaii’s renewable energy goals while still relying on licensed engineers, electricians, and county inspections for safety. Committee members asked about risk, existing county pilot programs, and whether self-certification had been used before; witnesses said the professional liability remains with licensed signers and that current automated review systems often flag minor issues that slow projects. The committee also noted 16 additional written testimonies in support.
The committee then took up HB 1593 HD1, which would require HHFDC-financed affordable rental housing projects to allow residents to own or keep common household pets. The Hawaiian Humane Society testified that the bill is a top priority because housing restrictions are a major reason pets are surrendered and because many unhoused residents with pets avoid housing that does not allow animals. In response to questions, the Humane Society said concerns about pet-related damage are overstated, suggested pet behavior screening as a safeguard, and said it would be willing to work on broader private-market pet-friendly housing policies. Members raised concerns about whether allowing pets in public housing could create problems for residents who later transition to the private market, and the witness said California has a similar law and no major negative effects had been identified.
Finally, the committee heard HB 2423 HD2, which would require that by January 1, 2028, diesel fuel sold in Hawaii for on-highway vehicles contain at least 5% biodiesel by volume. The Hawaii State Energy Office offered comments, and Hawaii Transportation Association and Pacific Biodiesel Technologies testified in support. Pacific Biodiesel argued the mandate would improve energy security, stabilize fuel prices amid global supply disruptions, and support local clean-fuel production. In response to questions, the company said its nameplate capacity is 5.5 million gallons per year and it has produced over 6 million gallons annually, but much of its output is tied up in standby generator contracts that can fluctuate. Witnesses said the mandate would provide a stable market signal and could support future investment in expanded local biodiesel production, including agricultural feedstock development and a possible second refinery. No votes or final actions were taken during the portion of the meeting provided.
OK
Oklahoma 2026 Regular Session
Civil Judiciary REVISION 2: HB4094 and HB3407 - Added Feb 19th, 2026 at 10:30 am
Civil Judiciary
Transcript Highlights:
- Even blue states like Minnesota and Wisconsin...
- state to tell me where I can't.
- But I will state this. I do not.
- Members, this bill, House Bill 3727, would require former state representatives and state senators to
- our state and in our... ...litigation and how much it costs our state and our economic impact and also
Bills:
HB1453, HB2933, HB2941, HB2945, HB2959, HB3087, HB3094, HB3297, HB3298, HB3319, HB3321, HB3386, HB3453, HB3471, HB3505, HB3510, HB3544, HB3549, HB3652, HB3727, HB3791, HB3845, HB3906, HB4119, HB4125, HB4126, HB4198, HB4236, HB4425, HB4343, HB4094, HB3407
Keywords:
foreign ownership, property rights, agricultural land, Attorney General, divestment, real estate, felony penalties, insurance regulation, homeowner claims, premium discounts, catastrophe mitigation, civil penalties, fentanyl, overdose, first responders, drug reporting, immunity, controlled substances, penalties, abortion
LA
Transcript Highlights:
- The state is exempt. The state is already exempt currently? Correct.
- And so this basically aligns it with the state exemption or asks that option.
- How would you envision if they recommend we do the state tax credit?
- The state tax credit would it just be limited to those individuals who live there?
- I mean, if you look at it, we have state tax credits for a variety of issues, right?
Keywords:
water utility, tax credit, excessive rates, residential service, subcommittee, local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights
Summary:
Yes. This appears to be a meeting of the House Ways and Means Committee, based on the chairman’s roll call, the committee’s tax-related agenda, and the motions to report bills favorably.
The committee first announced that SB 436 by Senator Cloud was deferred. It then heard SB 442 by Senator Stein, which would extend and clarify a local sales and use tax exemption in Calcasieu Parish for repairs, upgrades, and overhauls of certain aircraft at qualifying facilities like Chennault. Testimony from Citadel Completions emphasized the bill’s economic-development purpose, competitiveness with other states, and job retention/expansion in Southwest Louisiana. Representative Orgeron moved favorable passage, and the bill was reported favorably without objection.
The committee next considered HR 118 by Representative Wright, which would create a legislative subcommittee to study a possible state income tax credit for certain water utility customers affected by high rates tied to private water system upgrades and brown-water/manganese issues in parts of the Florida parishes and elsewhere. Members questioned the fiscal impact, eligibility, and whether the proposal would merely be a Band-Aid or a fair way to offset costs; Wright said it was only a study and not an automatic trigger for a tax credit. Representative Jackson moved to report the resolution favorably, and it was adopted without objection.
Finally, HB 1039 by Representative Desotel was not presented and was held in committee. The committee then adjourned.
MN
Transcript Highlights:
- ,<00:04:55.280>
but professional development programs, but professional development programs - I respectfully or respectfully state.
- I'm not totally sure we're having the conversation about our teacher training programs.
- So, we are doing a lot within our teacher prep programs.
- So, we are doing a lot within our teacher prep programs.
Keywords:
interchange, bond issuance, transportation, infrastructure funding, Sherburne County, paraprofessional, paraprofessional qualifications, education support staff, teacher aide, teacher assistant, special education, Title I, federal personnel qualifications, Minnesota Department of Education, school district, charter school, cooperative unit, Read Act, reading instruction, math instruction
HI
Transcript Highlights:
- <00:04:27.360>
back language to clarify that state back language to clarify that state back - being forced to do this measure for the private sector, and there’s already been sued in different states
- where we’re island states, so we have to be careful to understand what this bill does.
- in the appropriation section financing in the appropriation section to<00:24:30.880>
the <00:24 - Recommendation is to pass with amendments, blank the appropriation by changing the means of financing
Keywords:
coconut trees, tax credit, natural management, Hawaii, agriculture, biosecurity, environment, coconut rhinoceros beetle, student-athletes, name image likeness, NIL, compensation, transparency, University of Hawaii, Title IX, funding, protections, pharmacy benefit managers, maximum allowable cost, drug pricing
Summary:
The joint committee on Ways and Means and Consumer Protection met for decision-making only on two agendas and took action on a large number of Senate bills, with no oral testimony heard. On the 1016 agenda, the committee recommended passage of measures including SB 2088, SB 2925, SB 2781, and several others, and passed a number of bills with amendments. Notable amendments included SB 3263, which adopted AG amendments related to the name, image, and likeness endowment trust fund; SB 2047 on pharmacy benefit managers, which incorporated Hawaii Pharmacist Association changes; SB 2087 on health insurance, which added Insurance Division clarifications; SB 2100 on pesticides, which added a blank appropriation; SB 2353 on outdoor signage, which removed provisions related to the Wiki special district; and SB 2902 on renewable energy, which clarified certification standards for portable solar devices and exempted them from certain disclosure requirements. Most recommendations were adopted without objection, though a few members noted reservations on selected bills. The committee also deferred one bill on the agenda, SB 3327.
The committee then moved to the 1015 agenda and acted on additional measures. SB 2003 was passed with amendments tied to Act 255, including a repeal trigger if deadlines are missed; SB 2497 on utility-related transparency drew the most discussion, with one member warning about litigation and costs while another argued it was simply about electricity-rate transparency, and it ultimately passed with PUC-related amendments and an exemption for utility cooperatives. Other measures were passed unamended or with technical or fiscal amendments, including bills affecting land planning, tax credits, conveyance tax language, shoreline maintenance, and community improvement projects. Several bills had appropriations blanked or effective dates deferred to 2050, and many were adopted with members noting reservations rather than opposition.
On the 1017 agenda, the committee continued approving measures, including SB 709 on crisis intervention officers and assisted community treatment, SB 2153 on defining bona fide farmer/agriculture activity, SB 2694 on water rate adjustments, SB 3025 on income eligibility limits, and SB 3085 on the Hawaii film studio, which included a five-year repeal provision if the studio has not relocated. The committee also passed numerous other bills unamended or with technical amendments, often deferring effective dates or blanking appropriations. Across both agendas, the committee’s actions were largely consistent: bills were advanced with amendments tailored to agency requests, technical corrections, or fiscal adjustments, and votes were generally unanimous or near-unanimous with occasional reservations recorded.
AZ
Transcript Highlights:
- Our state would have no state agency to respond to that.
- I mean, you cannot do that as a state. Yes, sir. Mr. Chair, Mr.
- He controlled our finances, what I ate, and how I exercised.
- participants state issued address in all filings in Address Confidentiality Program participants’ state-issued
- The state must demonstrate, one, a compelling state interest, and two, narrow tailoring using the least
Bills:
HB2495, HB2557, HB2594, HB2615, HB2800, HB2861, HB2862, HB2931, HB2995, HB4042, HB4070, HB4117, HB4136
Keywords:
vulnerable adults, sentencing, felonies, criminal justice, enhanced penalties, medical records, patient rights, healthcare access, privacy, healthcare providers, timeliness, address confidentiality, domestic violence, privacy protection, voter registration, court proceedings, parenting time, supervised visitation, family court, high-risk cases
Summary:
The committee first heard HB 2931, which would continue the Arizona Civil Rights Advisory Board for eight years. Staff and the sponsor described it as a continuation measure to preserve the board’s civil rights reporting and advisory role. One supporter from the Civil Rights Division testified that the board is a volunteer, nonpartisan body that issues reports on civil rights issues, while the division itself protects Arizonans in employment, housing, voting, and public accommodations. The bill passed on a 5-3 vote with a due pass recommendation.
Members then considered HB 2862, a strike-everything amendment creating a sentencing enhancement for crimes committed while wearing a mask to conceal identity, narrowed by amendment to Title 13 offenses only. Supporters argued it would deter offenders and help law enforcement, while opponents from CAIR Arizona and the ACLU warned it could burden religious expression and expressive protest, including niqabs, hijabs, motorcycle helmets, and protest costumes. The committee adopted the striker and an additional amendment, then advanced the bill as amended on a 7-2 vote.
HB 4042, dealing with paternity actions in the adoption/termination context, would require service of a filed paternity action to prevent waiver of paternal rights and allow failure to do so to support termination of the parent-child relationship. An adoption attorney said the change would close a loophole that can leave children in legal limbo, and the bill passed unanimously. HB 4136 created unlawful entry into a residential structure where a vulnerable adult resides as a felony, but several members and an opponent argued the conduct was already covered by existing trespass, burglary, abuse, and aggravating-factor statutes; the bill nevertheless received a due pass recommendation on a 6-3 vote.
The committee also advanced HB 2995, which rewrites child custody/domestic violence standards to make domestic violence a dominant factor in legal decision-making and parenting time, expand the definition to include coercive control, and create a rebuttable presumption against custody for a parent who committed domestic violence. The sponsor and a bereaved mother testified that the bill is intended to better protect children from lethal domestic violence; it passed 8-0 with one member present. Later measures included HB 4070, which would bar certain convicted individuals from serving as nonprofit officers/directors and expand civil liability related to trafficking; supporters called it a prevention tool, while opponents said it was overbroad and could chill nonprofit services, especially for immigrants and DACA recipients. The bill passed 7-2. HB 2861, codifying post-nuptial agreements and setting standards for enforceability, passed 9-0. HB 2800, increasing penalties when someone knowingly lends a vehicle to a restricted DUI driver and a serious injury or death results, passed 9-0 after emotional testimony from the victim’s family and MADD. HB 2495, adding sentencing enhancements for offenses against vulnerable adults and limiting early release, passed 8-0 with one present. HB 2557, requiring health care providers to produce patient medical or payment records within seven business days after a written request, passed 9-0 after discussion about electronic records and timing. Finally, HB 2594, concerning the Address Confidentiality Program, would require family courts to use the participant’s state-issued address, limit access to a child’s records in certain cases, and make illegally obtaining or attempting to obtain a confidential address a class six felony; the sponsor and a participant described repeated attempts by abusers to uncover protected addresses.
AZ
Arizona 2026 Regular Session
01/28/2026 - House Transportation & Infrastructure
Transportation & Infrastructure
Transcript Highlights:
- Arizona, and, you know, we do have satellite offices in multiple states, and in all the other states
- We get a lot of commerce from our border states, our border—not our border state—from Mexico, and I'm
- In some states, it's 20 languages.
- We've got strong oversight over our program, but other states have not, and that's why we're in the situation
- Thank you. not have a state law that the federal government, I know that the Arizona state law cannot
Bills:
HB2003, HB2057, HB2109, HB2111, HB2112, HB2114, HB2256, HB2259, HB2317, HB2323, HB2398, HB2443, HB2446, HB2574
Keywords:
driver education, instruction permit, underage drivers, motorcycle licenses, traffic regulations, special plates, centennial, Arizona Department of Transportation, vehicle registration, commercial discounts, Arizona Centennial, distracted driving, portable wireless communication devices, motorcycles, traffic safety, civil penalties, driver license, examinations, motorcycle awareness, public safety
Summary:
The committee heard a presentation from New Core Steel on its Arizona operations, emphasizing its Kingman facility, recycled-scrap steel production, high-paying jobs, safety improvements, veteran hiring, community investments, and support for infrastructure projects. Members asked about safety gains, expansion plans, scrap sources, and average pay. The company said it has invested heavily in Arizona and asked legislators to consider local steel and manufacturing when funding transportation and infrastructure projects.
The committee then took up several bills. HB 2574 would delay ADOT enforcement of a traffic judgment while an appeal is pending; the sponsor and a witness said it would close a due-process gap, and it passed 7-0. HB 2057 would lower the fee for Arizona Centennial special plates for fleet vehicles to encourage more purchases supporting the Arizona Mining, Mineral, Natural Resource Education Museum; it also passed 7-0 after discussion about possibly expanding the concept to other specialty plates.
HB 2109 would raise penalties for repeat distracted-driving violations and add an enhanced penalty when a violation results in a motorcycle crash. The sponsor and motorcycle advocates argued stronger fines are needed, but several members also wanted an education component; the committee agreed to work on a COW amendment and the bill passed 7-0. HB 2317, which would bar local governments from prohibiting cruising, drew strong testimony both for and against: supporters framed cruising as cultural and historical, while opponents from neighborhoods and law enforcement described congestion, blocked streets, sanitation issues, and safety concerns. The chair held the bill for further work. The committee also heard HB 2003, which would lower the age to get an instruction permit to 15 and extend permit periods and supervised-driving requirements; the sponsor and a motorcycle advocate said more supervised time would improve teen safety, while some members expressed concern about lowering the age and wanted to discuss changes before moving it forward.
TX
Transcript Highlights:
- Currently, the Secretary of State shows a disclaimer stating that filling in the application does not
- Is it the Secretary of State? Oh, it's the Secretary of State. Okay.
- The programming that you have used to program that ADA equipment. Okay, well thank you so much.
- State.
- The Secretary of State.
Keywords:
early voting, ballot correction, voting rights, election integrity, mail-in voting, voter notification, HB 766, precinct chair, precinct chair candidate, ballot application, Texas Election Code, Section 172.021, election administration, candidate filing, party precinct chair, county party, political party office, email address, telephone number, confidential candidate information
TX
Transcript Highlights:
- We cover a pretty broad scope of the state.
- I talked to the Secretary of State at our next election, the representative from the Secretary of State
- He happens to be my state rep.
- Strict state voting laws have made it ...
- The answer is we're covering state IDs.
Keywords:
voter ID, citizenship proof, provisional ballot, election security, Texas, voting rights, deep fakes, misleading videos, election integrity, criminal offense, digital misinformation, deep fake, political manipulation, misinformation, artificial media, political influence, artificially generated media, election influence, Texas Election Code, healthcare reform
TX
Transcript Highlights:
- Example, some of the programs.
- President and members to recognize our state capitol.
- I wanted to add to the great programs that are there. Awesome beach volleyball program.
- business that's done in the state every day.
- of Texas and members is just unacceptable in our state.
Bills:
SJR1, SB9, SB40, SJR36, SJR1, SJR5, SB9, SB40, SJR1, SB9, SB40, SR62, SR92, SR95, SR108, SR110, SR111, SR113, SR114, SR117, SR120, SB314, SB314
Keywords:
bail denial, illegal aliens, felony offenses, constitutional amendment, law enforcement, bail reform, defendants, pretrial detention, public safety, criminal justice, charitable bail organizations, bail bonds, public funds, political subdivision, injunctive relief, taxpayer rights, bail, criminal justice reform, El Paso, economic development
TX
Texas 89th 2nd C.S.
Senate Session (Part I)Receipt of House messages. Aug 21st, 2025
Texas Senate Floor Meeting
Keywords:
school assessment, public education, accountability, transparency, education standards, STAAR, Texas Education Agency, TEA, public school accountability, school ratings, A-F ratings, assessment reform, student testing, benchmark tests, interim assessments, through-year assessment, diagnostic reports, college career military readiness, CCMR, local accountability plans
Summary:
The Senate briefly convened and received a message from the House stating that the House was taking a vote. No bills, motions, or substantive policy matters were discussed in the exchange.
Pursuant to a previously adopted motion, the Senate then adjourned until 7 p.m. on Thursday, August 21.
US
US Federal 2025-2026 Regular Session
Business meeting to consider S.93, to amend the Harmful Algal Blooms and Hypoxia Research and Control Act of 1998 to address harmful algal blooms, S.98, to require the Federal Communications Commission to establish a vetting process for prospective a Feb 5th, 2025 at 09:00 am
Commerce, Science, and Transportation Committee
Transcript Highlights:
- Tariffs and trade wars are a major problem for my state.
- In my state, two out of every five jobs are tied to trade-related industries.
- Lastly, I thought we had a pretty good answer in the Finance Committee to Mr. Fesson.
- I represent a state prone to natural disasters. I don't know what to say. It's Mount St.
- like Medicaid, Children's Health Insurance Program, or Head Start—a program that I and I believe Senator
Bills:
SB161, SB195, SB216, SB245, SB246, SB257, SB258, SB260, SB278, SB281, SB283, SB93, SB98, SB99, SB306, SB314, SB315
Keywords:
vehicle safety, crash test, crashworthiness, NHTSA, National Highway Traffic Safety Administration, New Car Assessment Program, NCAP, motor vehicle safety standards, 49 CFR parts 571 and 572, THOR dummy, THOR-50M, THOR-05F, WorldSID, female crash test dummy, male crash test dummy, occupant protection, frontal impact, side impact, vehicle ratings, automotive safety
OK
Oklahoma 2026 Regular Session
House of Representatives Second Regular Session of the 60th Legislature Day 33 Apr 1st, 2026 at 01:30 pm
Oklahoma House Floor Meeting
Transcript Highlights:
- Bless them, and through each one, bless the great state of Oklahoma, our home in Jesus' name. Amen.
- So, Miss Wilson Lober is collecting data on that and trying to create an awareness program for that.
- They are 17 reconstructive surgeons doing great work here within the state of Oklahoma.
- decisive and hard-fought victory over Vian with the final score of 34 to 29 to secure the 2025 2A2 state
- The Oklahoma State Legislature extends Adair football sincere congratulations and directs this citation
Bills:
SB1636, SB1772, SB1221, SB1932, SB1687, SB1213, SB843, SB1410, SB1317, SB1338, SB1976, SB1314, SB1191, SB1613, SB1246, SB1439, SB1930, HR1044
Keywords:
cold case, unsolved homicide, violent crime, case file review, law enforcement, police records, victim family, immediate family member, designated person, forensic testing, witness reinterview, investigative leads, cold case unit, unsolved murder, public safety, Title 21, Oklahoma statutes, motor vehicle safety, headlamps, headlights
HI
Hawaii 2026 Regular Session
House Chamber - Mon Apr 6, 2026, 12:00PM HST - Day 39
Hawaii House Floor Meeting
Keywords:
Hawaiian Council, Council for Native Hawaiian Advancement, Native Hawaiian, Native Hawaiian community, Native Hawaiian advocacy, recognition resolution, ceremonial resolution, nonprofit, community development, economic development, cultural preservation, self-sufficiency, housing counseling, community development financial institution, CDFI, small business accelerator, trades academy, tourism, regenerative tourism, iwi kūpuna
HI
Hawaii 2026 Regular Session
CPC-CPN Joint Info Briefing - Mon Apr 6, 2026 @ 2:00 PM HST
Hawaii House Floor Meeting
Keywords:
Hawaiian Council, Council for Native Hawaiian Advancement, Native Hawaiian, Native Hawaiian community, Native Hawaiian advocacy, recognition resolution, ceremonial resolution, nonprofit, community development, economic development, cultural preservation, self-sufficiency, housing counseling, community development financial institution, CDFI, small business accelerator, trades academy, tourism, regenerative tourism, iwi kūpuna
HI
Transcript Highlights:
- department to run this program. department to run this program.
- House Finance. >> House Finance.
- the state.
- Since the first robotics program was established in Wua in 1999, the state has embraced robotics technology
- Chanel Lee continued: Since the first robotics program was established in Wua in 1999, the state has
Keywords:
telecommunication devices, student use, public schools, student engagement, educational outcomes, confiscation policy, mental health, statewide policy, community literacy, education, Title I funding, reading proficiency, underserved communities, family engagement, tutoring, literacy support, adult education, community education, literacy programs, workforce development
MN
Minnesota 2025-2026 Regular Session
House Commerce Finance and Policy Committee 3/18/26
Commerce Finance and Policy
Transcript Highlights:
- please state that amendment for us? please state that amendment for us?
- <00:13:40.000>
98% their state were tied to scams. 98% their state were tied to scams. 98% - Children and grow across the state.
- <00:29:21.039>
Um, state. Uh we're neutral on the bill. Um, state. - So, Chair Finance, and Civil Law.
Keywords:
common interest community, CIC, homeowners association, HOA, condominium, planned community, cooperative, unit owner, association board, declarant, declarant control, special declarant rights, assessment lien, foreclosure, late fees, fines, attorney fees, resale disclosure, annual report, maintenance plan
LA
Keywords:
severance tax, parish revenue, constitutional amendment, natural resources, local government funding, HB 474, Act 400, Louisiana income tax, tax refund checkoff, refund donation, alumni association, Grambling University National Alumni Association, Louisiana Tech University Alumni Association, Department of Revenue, Title 47, voluntary contribution, tax return designation, state tax refund, nonprofit donation, higher education