Video & Transcript Research : 'unionization'
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HI
Transcript Highlights:
- Seeing none, we'll be moving on to HB 1664 relating to the Hawaii Employer-Union Health Benefits Trust
- Seeing none, we'll be moving on to HB 1664 relating to the Hawaii Employer-Union Health Benefits Trust
- relating to the Hawaii Employer Union relating to the Hawaii Employer Union Health<00:28:52.880>
- Health Benefits Trust Fund to be Union Health Benefits Trust Fund to be resolved<00:29:04.000>
by - Moving on to HB 1664, relating to the Hawaii Employer Union Health Benefit Trust Fund.
Keywords:
reimbursement, public employees, travel costs, government travel policy, finance management, job title, administrative assistant, executive assistant, state personnel, civil service, modernization, employment standards, DAGS, Department of Accounting and General Services, comptroller, civil service exemption, collective bargaining exemption, public works special project branch, specialized public works, information technology modernization
MN
Minnesota 2025-2026 Regular Session
Press Conference: Impact of ICE Activity on Agriculture and Rural Communities - 01/14/26
Transcript Highlights:
- With that, I'd like to introduce Gary Worish, president of Minnesota Farmers Union.
- , a president the Minnesota Farmers Union, a president the Minnesota Farmers Union, which<00:05:00.000
- Farmers Union. We work with restaurants in the Minneapolis area and other parts of the state.
- Farmers Union has long been part of pushing for comprehensive immigration reform.
- That is why today Minnesota Farmers Union is joining the others here to call for an end to the surge
Summary:
State legislators and farm leaders held an impromptu discussion focused on the impact of federal immigration enforcement activity, especially ICE presence in Minnesota, on agriculture and rural communities. Speakers argued that agriculture is central to the state’s economy and said fear of raids is causing legal immigrant and guest workers, including H-2A workers, to stay home, disrupting farms, food processors, restaurants, grocery stores, and other parts of the food supply chain. They also linked the issue to broader federal uncertainty, including USDA funding freezes and cuts, and said the lack of transparency from federal agencies is making it difficult for state officials and producers to plan.
Senator Rob Kupec and Minnesota Farmers Union president Gary Wertish said ICE activity in both the Twin Cities and greater Minnesota is creating fear, trauma, and labor shortages, with reports of workers avoiding work, lunch trips, medical appointments, and school. Wertish said the organization supports comprehensive immigration reform and called for an end to the ICE surge, while also emphasizing the need to respect local law enforcement and the rule of law. Deputy Agriculture Commissioner Andrea Vaubel said immigrants are a critical part of Minnesota’s food and agriculture workforce, warned that labor shortages could raise production costs and food prices, and said the state would not have its current food supply without immigrant workers.
In response to questions, speakers said they had anecdotal reports from rural areas such as Pelican Rapids, Willmar, and Detroit Lakes, but that the situation is changing quickly and many incidents may not yet be public. They said the lack of coordination with local law enforcement and the use of masks contribute to fear and confusion. Legislators said they have no direct jurisdiction over ICE operations but see their role as documenting what is happening, communicating with constituents, and avoiding state actions that would worsen the problem. They also said the issue is not purely partisan and may be mobilizing concern across political lines, especially among farmers worried about labor availability for planting and other seasonal work.
MN
Minnesota 2025-2026 Regular Session
House Judiciary Finance and Civil Law Committee 4/8/25
Judiciary Finance and Civil Law
Transcript Highlights:
- I'm also the president of the Mid-Minnesota Legal Aid Workers Union, Local 529 of AFSCME Council 5.
- Four years ago, when workers at Mid-Minnesota Legal Aid came together to build a wall-to-wall union,
- mid Minnesota legal aid workers union mid Minnesota legal aid workers union local<00:24:06.120><
- ,<00:24:23.520>
we <00:24:23.760>organized build a wall-to-wall union, we organized - As a union, we knew that this entirely.
Bills:
HF2300
OK
Transcript Highlights:
- It preserves a secret ballot in union representation decisions, protects employee privacy, and it protects
- employer rights during union organizing efforts in Oklahoma.
- I mean, some entity, a union of some sort, that is based out of California and people that are members
- The requirement, though, to sign up, if you will, with a particular union or organizing in a way for
- In fact, I think people might be Surprised to hear me say I actually support the existence of unions.
Keywords:
Athletic Trainer, Compact, interstate practice, licensure, public health, workforce development, military spouses, telehealth, self-service storage, storage facility lien, storage unit, abandoned property, electronic signature, e-signature, rental agreement, lienholder, default, late fees, towing, vehicle storage
TX
Texas 89th Regular
Press Conference: Texas State Employees Pay Raise Jan 27th, 2025 at 11:01 am
Transcript Highlights:
- , who's a current state employee, and from Joan Barish, who's a retiree with Texas State Employees Union
- to bring up John Gangler, who is a current state employee and a member of the Texas State Employees Union
- John Gangler: Now, the TSEU, the Texas State Employees Union, has put out a survey concerning turnover
- I'm honored to stand with my colleague, Senator Sarah Eckhardt, and Texas State Employees Union.
- Busey: ...I'm honored to stand with my colleague, Senator Sarah Eckhardt, and Texas State Employees Union
Keywords:
Texas state employees, retirees, compensation, House Bill 343, House Bill 247, Senator Sarah Eckhardt, Representative John Busey, cost of living, workforce, legislative session
Summary:
The committee meeting focused on critical issues facing Texas state employees and retirees, highlighting the need for increased compensation and improved benefits. Senator Sarah Eckhardt and Representative John Busey presented new legislation aimed at addressing these longstanding problems, including proposed House Bills 343 and 247, which seek a $10,000 across-the-board pay increase for state employees. Senator Eckhardt emphasized the growing wage gap between public sector jobs and private sector offerings, which has led to high turnover rates and the loss of institutional knowledge. Public testimonies underscored the urgency of the issue as retirees shared their struggles with stagnant pensions amidst rising living costs.
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Monday, July 14, 2025)
US Federal House Floor Meeting
Transcript Highlights:
- Union calendar number 123, HR bill.
- Union Calendar number 157, HR bill.
- >> Union calendar number 156, HR 2316, a >> Union calendar number 156, HR 2316, a bill<04
- Union Calendar Number 140, H.R. 1044. Union Calendar Number 140, H.R. 1044.
- how we build a more perfect union. how we build a more perfect union. I<08:12:41.680>
yield.
OK
Oklahoma 2026 Regular Session
Business and Insurance 2ND REVISED Mar 5th, 2026 at 09:30 am
Business and Insurance
Transcript Highlights:
- members last night to inform you that this is an ongoing negotiation between state chartered credit unions
- get some significant revision to The charter or to the benefit of our nine state chartered credit unions
- There are 9 of these credit unions in Anadarko, Tulsa, Ponca City, and Oklahoma City. 91,000 members,
- 6% of all credit union Customers are under a star, a credit union with a state charter.
- The vast majority of our credit union customers are with credit unions that are federally chartered.
Keywords:
ticket sales, resale, consumer protection, fraud, bots, transparency, refunds, event tickets, medical marijuana, cannabis, marijuana license, commercial grower, grow operation, bond requirement, land reclamation fee, revolving fund, environmental remediation, redevelopment, Oklahoma Medical Marijuana Authority, OMMA
CA
Transcript Highlights:
- and it's a cherished right here in California that has actually been exported to other states in our union
- receipt of opposition letters from very powerful, very well-funded special interest groups—the labor unions
- Madam Chair, members, Sarah Flocks, California Federation of Labor Unions in opposition. Thank you.
- President, and members of the California Federation of Labor Unions.
- Mitch Steiger with CFT, a union of educators and classified professionals, also in support.
MN
Transcript Highlights:
- Chair, and uh, and so in our world then to cover public union jobs and state jobs as well?
- 05:22.479>
jobs <00:05:22.880>as <00:05:23.080>well <00:05:24.080>okay union - jobs and state jobs as well okay union jobs and state jobs as well okay why<00:05:24.680>
as < - , their labor union?
- would this apply to that as labor union would this apply to that as well<00:06:55.560>
Mr <00:
MN
Minnesota 2025 1st Special Session
Agriculture committee considers HF653 2/17/25
Transcript Highlights:
- I also serve as the Pine County Farmers Union president, and from my own experience and on behalf of
- 00:03:30.720>
Pine <00:03:30.959>County <00:03:31.239>Farmers <00:03:31.640>Union - <00:03:32.519>
president the Pine County Farmers Union president the Pine County Farmers Union - 03:36.000>
the <00:03:36.080>Minnesota <00:03:36.599>Farmers <00:03:36.959>Union - behalf of the Minnesota Farmers Union behalf of the Minnesota Farmers Union I'm<00:03:37.760>
FL
Transcript Highlights:
- Christopher Hodge, Board of Credit Union Association. You are recognized. Thank you, Mr. Chair.
- I represent the Florida Credit Union Association, over 100 credit unions throughout Florida, 7.8 million
- cybersecurity reporting for financial institutions, and this bill conforms PRE to include credit unions
- cybersecurity reporting for financial institutions, and this bill conforms PRE to include credit unions
- law that already exempts such records of some financial institutions to include new state credit unions
Keywords:
virtual currency, kiosks, money services business, regulation, financial services, consumer protection, cryptocurrency, registration, payment scams, task force, fraud prevention, property insurance, roofing requirements, inspector, insurance policies, homeowners insurance, roof age, residential structures, insurance renewal, investment
Summary:
The Committee on Banking and Insurance met with a quorum present and took up a series of bills, beginning with SB 1286 by Senator Wright. That bill expands the law enforcement recruitment bonus program to include firefighters, creates a DFS grant review panel for fire-related grants, and establishes an institute for PTSD and first-responder behavioral health. Testimony from fire chiefs and others supported the measure, and the committee reported it favorably.
The committee then considered several insurance and financial regulation bills. CS/SB 198 by Senator Rousan, as amended, regulates virtual currency kiosks with transaction limits, notice and receipt requirements, and OFR enforcement authority; witnesses described it as a needed anti-fraud measure, especially for seniors, and it was reported favorably. CS/SB 772 by Senator Burgess, as amended, allows limited licenses for portable electronics and eyewear insurance, and CS/SB 1504 by Senator Claudio, as amended, creates a pathway for high school students to qualify for insurance customer representative licensure; both were reported favorably.
The committee also approved two cryptocurrency reserve bills by Senator Gruters: CS/SB 1038 creates the Florida Strategic Cryptocurrency Reserve framework, and CS/SB 1040 creates the related trust fund; both received technical amendments and favorable reports. CS/SB 1440 by Senator Martin, as amended, creates public records exemptions and cybersecurity reporting provisions for financial institutions and related entities, and it was reported favorably. Finally, SB 1668 by Senator Burton, which updates the NICA program’s funding and benefit structure, and CS/SB 570 by Senator Polsky, which creates a task force on payment scams, were both heard with supportive testimony and reported favorably. Senators later recorded additional affirmative votes on selected bills before the committee adjourned.
HI
Transcript Highlights:
- Mario Higa, Marine Fireman's Union. Tafi in support. We have HGA Tafi in support.
- Mario Higa, Marine Fireman's<00:09:22.880>
uh <00:09:23.120>Union. - reappoint me to this board, and with all of my background and experience in the public sector and union
- :26.560>
on currently traveling to Washington DC on currently traveling to Washington DC on union - business and he really wished he union business and he really wished he could<00:13:29.440>
be
Summary:
The Labor and Technology Committee met on April 4, 2025, to consider four governor’s messages involving nominations to the Hawaii Retirement Savings Board and the Hawaii Workforce Development Council. Barbara Creek, nominated to the Retirement Savings Board for a term ending June 30, 2029, testified that she had already served two years on the board, had prior experience with deferred compensation plans, and wanted to help operationalize the program quickly and efficiently. In response to a question about Senate Bill 855, she explained that an opt-out auto-enrollment model is the gold standard for retirement savings programs, would increase participation and contributions, and would help Hawaii avoid being an outlier and improve the chances of joining a multi-state compact for a cost-effective program. Amber Aana, nominated to the Workforce Development Council for a term ending June 30, 2029, emphasized her maritime-industry background and commitment to diversity, inclusion, and training opportunities for women and underrepresented groups. Scott Collins, nominated to the same council for a term ending June 30, 2028, said he had served on the board since 2022 and could contribute public-sector and union experience to help address government workforce challenges. Pane Mayonga II, also nominated to the Workforce Development Council for a term ending June 30, 2029, was absent due to union travel, but the committee heard extensive testimony in support from labor, industry, and community representatives.
Support testimony was recorded for all four nominees, including from the Department of Labor and Industrial Relations, United Public Workers, Hawaii State AFL-CIO, Hawaii Nurses Association, Hawaii Ports Maritime Council, and other organizations and individuals. For Pane Mayonga II, the committee noted support from a broad coalition including labor unions, maritime and construction groups, and community advocates. No opposition testimony was presented, and members did not raise substantive questions on the Workforce Development Council nominees.
After a brief recess, the committee reconvened for decision-making and voted to recommend advice and consent on all four governor’s messages: GM 727 for Barbara Creek, GM 744 for Amber Aana, GM 717 for Scott Collins, and GM 728 for Pane Mayonga II. Each recommendation was adopted unanimously, and the committee congratulated the nominees before adjourning with no further business.
AL
Alabama 2025 Regular Session
Alabama House Ways and Means Education Committee Mar 5th, 2025
Ways and Means Education
Transcript Highlights:
- through companies that generally offer in-person services, including cash transfers such as Western Union
- It does not affect any bank or credit union wire transfers or sales of bank or credit union wire transfers
- It does not include banks or credit unions where I...
- Include banks or credit unions where I typically think of a wire transfer if I make a purchase of some
- I think we learned that Oklahoma has so far been the only other state in the Union that has tried this
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
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Thursday, July 3, 2025)
US Federal House Floor Meeting
Transcript Highlights:
- We say we are for the union. The world will not forget that we say this.
- We say we are for the union. We say we are for the union.
- We know how to save the union. We know how to save the union.
- We the People, in order to form a more perfect union.
- our march toward a more perfect union. our march toward a more perfect union.
HI
Hawaii 2026 Regular Session
ECD Public Hearing - Fri Mar 20, 2026 @ 9:30 AM HST
Economic Development & Technology
Transcript Highlights:
- This is a union state. It's not a right-to-work state.
- Thank you. union labor workforce, but all four of union labor workforce, but all four of it<00:28:49.679
- This is a union state. This is a union state.
- They cannot pay union rate. But get it. They cannot pay union rate.
- There are seven entertainment unions with members in Hawaii.
Bills:
SB2580, SB2578, SB2259, SB3084, SB2816, SB2928, SB2075, SB3322, SB2377, SB2436, SB2835, SB3248
Keywords:
SB2580, Hawaii film tax credit, motion picture tax credit, digital media credit, film production incentive, income tax credit, general excise tax exemption, DBEDT, DOTAX, local hires, local workforce, film industry, movie production, television production, streaming platform, streaming series, loan-out companies, motion picture project employer, qualified production, qualified production costs
Summary:
The committee opened by reviewing hearing procedures and then took up SB 2580, which concerns Hawaii’s film production tax credit and related incentives. Testimony was strongly supportive overall, with witnesses saying the measure would help attract productions, extend the sunset date, include streaming platforms, and strengthen the state’s competitiveness. Several supporters asked for cleanup language on grant administration, tax credit management, local-hire uplifts, and limits on third-party audit requirements for smaller productions. The state film office said the bill was generally strong but suggested clarifying language and noted that DBEDT and DOTAX already provide oversight of the current credit. No vote was taken in the transcript, but the bill drew broad support with a few comments and one opposition noted later in the hearing.
The committee then heard SB 2578 SD1, a measure to create a film commission and related grant structure. Testifiers said the proposal would formalize industry input, improve accountability, and help the state compete globally, but they also raised concerns about how a new grant program would interact with the existing tax credit system. The film office said the grant program and tax credit should be separated operationally, that the advisory structure should include industry voices and possibly union representation, and that county film commissioner language may need technical adjustment. A testifier also suggested a Hawaii film museum and related tourism opportunities. The measure was described as having 42 supporters, one opposition, and five comments, with no final action shown.
The committee next considered SB 2259, a dementia training measure. Supporters, including the bill’s drafter and the Alzheimer’s Association, described personal caregiving experiences and said free dementia training could help workers and families. Suggested amendments focused on clarifying the relationship between EOA and DBED and allowing retraining every two years because of workforce turnover. DBED said the bill is worthwhile but is not really an economic development initiative, and it should align with existing dementia programs and be easy for businesses to use, preferably online. The committee then moved to SB 3084 SD1, which HTDC said would expand its R&D matching program beyond SBIR to other federal research grants because of uncertainty at the federal level; the transcript ends as testimony begins, with no vote or final action recorded.
CA
Transcript Highlights:
- So we can circle back to you on the union aspect. I think that would be very helpful.
- Omar Lazzardi, I'm a legislative advocate with the California Federation of Labor Unions.
- We represent 2.3 million union members in the state of California.
- Mitch Steiger with CFT, a union of educators and classified professionals.
- Mitch Steiger with CFT, a union of educators and classified professionals.
Summary:
The hearing focused on a state audit of Cal/OSHA titled “The Division of Occupational Safety and Health: Process Deficiencies and Staffing Shortages Limit Its Ability to Protect Workers.” Committee leaders and the audit team described serious workplace tragedies, argued that California’s worker protections are not being adequately enforced, and said the audit was prompted by concerns that Cal/OSHA was too often relying on letters instead of inspections, delaying investigations, and closing cases without enough documentation. Members repeatedly emphasized that the issue was not just staffing, but also outdated policies, weak oversight, and inconsistent enforcement.
State Auditor Grant Parks said the audit found a 32% vacancy rate in 2023-24, heavy reliance on hard-copy files, outdated or unclear policies, and inconsistent decision-making in complaints, accidents, citations, and fine reductions. He said Cal/OSHA conducted on-site inspections in only about 20% of complaints, used letter investigations more than 80% of the time, often lacked evidence that hazards were corrected, and sometimes failed to inspect serious injury cases on time. The audit also found weak documentation for fine calculations and settlement reductions, with some penalties reduced substantially without clear explanations. Parks said the agency had accepted the findings and would provide progress updates later in the year.
Committee members pressed the auditor on vacancy rates, the use of letter investigations, the low rate of criminal referrals, and whether fines were being reduced too often. Cal/OSHA and DIR officials responded that the vacancy rate had fallen to 12% partly because 66 vacant positions were eliminated in a statewide budget reduction and partly because of hiring; they said 126 people had been hired in the first half of the year. They also said they had hired a policy writer, were updating several policies, were planning periodic internal audits, and were developing a new data management system expected to go live in late 2026 or early 2027. On fines, officials said Title 8 sets base penalties and allows adjustments based on factors like employer size, history, and good faith, with appeals and informal conferences also affecting final amounts. No votes or formal actions were taken during the hearing.
NM
New Mexico 2026 Regular Session
House - Labor, Veterans and Military Affairs Jan 22nd, 2026 at 01:57 pm
Transcript Highlights:
- We are an affiliation of 15 trade unions, representing more than 15,000 members across the state of New
- mental math, but I think what we're looking at is plumbers and pipe fitters and the other private non-union
- Plumbers and pipe fitters and the other private non-union plumbing, and then electrical having the biggest
- And that's where I, back in the early '70s, actually, was apprised of the fantastic work that the unions
- We need to credit the unions because... ...is there, we need to credit the unions because they actually
Summary:
The House Labor, Veterans, and Military Affairs Committee met to hear House Bill 7, sponsored by Representative Garrett and Representative Cates, which would continue and support apprenticeship and workforce training funding. The sponsors and the Department of Workforce Solutions described strong growth in apprenticeship participation, especially in the building trades, and said the fund has helped expand programs while maintaining high retention and employment outcomes. They emphasized that the bill would provide predictable, sustained investment in skilled labor needed for construction, infrastructure, and other growing sectors.
Supportive testimony came from contractors, chambers of commerce, trade unions, and a small business owner, all of whom said apprenticeship funding is essential to meeting workforce shortages and keeping workers in New Mexico. Committee members asked about program demographics, geographic distribution, rural participation, reentry and high school dropout data, and how apprenticeships connect to displaced workers from energy and industrial closures. The secretary explained that the department uses Rapid Response and economic transition programs for layoffs and closures, and also surveys current energy workers to gauge retraining interest.
Several members praised the bill’s return on investment and retention of workers in the state, while Representative de Rassas suggested adding more public transparency and performance metrics. Representative Ortiz asked about future funding after 2031 and whether the program could scale with more money. After discussion, Representative Hall moved a do pass, Representative de Rassas seconded, and the committee approved House Bill 7 with no opposition. The chair also announced upcoming committee meetings and asked members to consent to sharing contact information for committee purposes.
MO
Transcript Highlights:
- examination and regulation of Missouri's 77 state-chartered credit unions.
- Page 35 is our Division of Credit Unions Corps.
- The Division of Credit Unions regulates state-chartered credit unions in the state of Missouri.
- The Division of Credit Unions regulates state-chartered credit unions in the state of Missouri.
- Paid by credit unions. We have a question. Representative Riggs? To inquire. Proceed.
CA
California 2025-2026 Regular Session
Assembly Higher Education Committee Jul 8th, 2025
Transcript Highlights:
- While classified employees represented by a union can collectively bargain for a third-party hearing
- Senator Cortese said the bill is supported by several other California unions.
- And whereas the union say CSEA for example may want unilaterally to have the administrative law judge
- Melissa, on behalf of the California Federation of Labor Unions, in support. Thank you.
- Oh, Melissa, on behalf of the California Federation of Labor Unions in support. Thank you.
Summary:
The Assembly Higher Education Committee heard several Senate measures focused on student access, workforce needs, and institutional stability. Senator Laird presented SJR 4, which urges the federal government to restore NIH funding cuts and protect California’s research universities; UC testified in support and there was no opposition. Senator Ashby presented SB 761, the CalFresh for Students Act, to connect Cal Grant applicants with potential CalFresh eligibility and expand qualifying programs; the bill drew broad support from higher education, student, anti-hunger, and county groups, with members sharing personal experiences with food insecurity and no opposition.
Senator Cabaldon presented SB 520 to create a California Nurse Midwifery Education Fund for a new master’s-level nurse midwifery program, citing maternal health disparities and provider shortages, especially in rural and Central Valley communities. Supporters from the California Nurse Midwives Association and the Black Wellness and Prosperity Center emphasized workforce shortages and maternal mortality; one member raised concerns about the bill’s use of inclusive language, but the bill was otherwise well received. Cabaldon also presented SB 640, which would create a statewide direct admissions process to CSU for eligible high school seniors using existing data systems; supporters said it would reduce barriers, improve equity, and help declining-enrollment campuses, while members raised questions about special education students, rural access, dual enrollment, and measuring effectiveness. The committee voted SB 640 out on a 6-0 roll call.
Cabaldon’s SB 744 would preserve California students’ access to enrollment and financial aid if a federally recognized accrediting agency loses approval, by treating affected institutions as accredited for state purposes; the bill drew no public testimony and advanced on a 4-2 roll call. Senator Cortese’s SB 494 would require classified school employees’ disciplinary appeals to be heard by an administrative law judge, matching protections already available to teachers and community college faculty; labor groups supported the bill, while school districts and administrators opposed it over cost, local control, and implementation concerns. The committee also heard SB 550, a revised pilot to allow San Jose State and a nonprofit, state-accredited law school to jointly develop a public law school pathway; supporters argued it would expand affordable legal education and public-interest careers, while UC and independent colleges opposed it as inconsistent with the Master Plan. Members debated access, jurisdiction, funding, and bar pass rates, and the bill advanced on a 4-2 roll call to the Judiciary Committee.
MN
Minnesota 2025 1st Special Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 4/3/25
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- As a proud rank-and-file union member, I know that unions provide workers with a strong voice in the
- As a proud rank-and-file union member, I know that unions provide workers with a strong voice in the
- If this legislation were to become law, it wouldn't transfer power to the union.
- that the union collects on their behalf in certain instances.
- that the union collects on their behalf in certain instances.
Keywords:
unemployment benefits, iron ore mining, economic support, workforce development, Minnesota, unemployment insurance, deferred resignation, employment, worker rights, benefits eligibility, Ellsworth Independent School District, ISD 514, school construction, school renovation, sales tax exemption, use tax refund, construction materials, HVAC replacement, boiler replacement, window replacement