Transcript Highlights:

• And the only reason we are not dead last is because the other states, several other states, went down
• And the only reason the other, we are not dead last, is because the other states, several other states
• with other states' information.
• State Boards of Nursing.
• Health care compact commissions can collect annual assessments from participating states, and states

Summary: The committee heard and approved several health care bills. Senate Bill 68, by Senator Harrell, would require all hospital emergency departments to be prepared to treat children by maintaining pediatric equipment, staff training, written policies, a pediatric care coordinator, and completion/public posting of the National Pediatric Readiness Assessment. Senator Harrell said the bill is intended to improve pediatric emergency care in general hospitals, and the bill was supported by the Florida College of Emergency Physicians and the Florida Chapter of the American Academy of Pediatrics. It passed favorably. The committee also approved Senate Bill 154, which corrects the Mobile Act for dentists and dental hygienists by requiring graduates of out-of-state dental schools seeking licensure by endorsement to have attended a CODA-accredited school. The bill drew support from dental and dental hygienist groups and passed favorably. Senate Bill 40, by Senator Sharif, would require Medicaid managed care networks to ensure at least half of primary care providers offer appointments outside regular business hours, including evenings and weekends, to improve access and reduce emergency room use; it also passed favorably. A lengthy discussion centered on Senate Bill 254, also by Senator Harrell, which would tighten oversight of nursing education programs, create a temporary provisional license and preceptorship for new graduates awaiting NCLEX results, require remediation for low-performing programs, add standardized admission and exit-exam requirements, and allow the Department of Health to inspect programs unannounced. Supporters said the bill would improve quality and help students gain experience, while opponents warned it could reduce the number of nursing programs and worsen shortages, especially among private schools. After debate and testimony from nursing and school representatives, the bill passed favorably, with Senator Davis voting no. The committee then received an OPPAGA presentation on interstate health care licensure compacts. OPPAGA reviewed how Florida uses licensure by endorsement, telehealth registration, and compacts for nurses, psychologists, and physicians, and explained the potential benefits and drawbacks of joining additional compacts, including portability, data sharing, and emergency staffing versus costs, administrative burdens, and possible conflicts with Florida scope-of-practice laws. No action was taken on the presentation, and the meeting adjourned after Senator Davis requested to be recorded in support of SB 68 and SB 154.

Transcript Highlights:

• I've been all over the state.
• I've been all over the state.
• This isn't the state to practice in, which as my home state, as the state that I chose to practice in
• This isn't the state to practice in, which as my home state, as the state that I chose to practice in
• doctors from our state.

Summary: The committee first approved the minutes from its fourth meeting, held October 27-28 in Santa Fe, with Representative Duncan moving approval and no opposition. The chair then introduced a panel on the cost of providing medical care in New Mexico, focusing on physician shortages, rising practice costs, and access problems, especially in southern New Mexico and Las Cruces. Panelists included family physicians, a pediatrician, a cardiologist/electrophysiologist, and a community health center medical director, who described their backgrounds and practices before turning to the policy discussion. The doctors argued that New Mexico is losing physicians because of three main pressures: medical malpractice exposure, gross receipts tax on medical services, and low Medicaid reimbursement. They said malpractice premiums are much higher than in neighboring states, punitive damages and venue shopping increase risk, and the patient compensation fund and attorney fee structure create additional costs. They also described administrative burdens from insurance billing and referrals, the high debt and long training period for physicians, and the effect of corporate medicine and private equity on practice decisions. One panelist emphasized the economic impact of each physician on jobs and local spending, while another noted that shortages force patients into emergency rooms and delay specialty care. The panel presented a list of proposed solutions: reform punitive damages, limit venue shopping and stacking, restore lifetime medical payments from the patient compensation fund, enact apology protections, cap attorney fees, continue Medicaid funding improvements, and eliminate gross receipts tax on medical and dental services. Committee members generally agreed the presentation was thorough and useful, but several noted that some proposals fall outside this committee’s jurisdiction and would likely need to move through other committees, especially judiciary and tax. Some members supported drafting legislation or working on separate bills, while others urged caution, requested more input from hospitals and economists, and raised concerns about local government revenue impacts from GRT changes. The chair concluded by encouraging members to continue discussions offline and noted that the tax-related issue would be taken up further in the next day’s work.

Transcript Highlights:

• the state of Tamaulipas.
• Uh, 49 states lost agriculture market exports. One state, we went up, Mr.
• and, and other states.
• Uh, I just want to give a state of the state for the poultry industry, and the great state of Texas.
• in the state.

Transcript Highlights:

• The language states the score shall be considered for branch openings and receiving state funds.
• How many states?
• And just to break that down a little further, all of those states include state-chartered banks.
• CRI, how many states? Thank you. that have led efforts to create CRA. How many states?
• And just to break that down a little further, all of those states include state chartered banks.

Summary: The Assembly Banking and Finance Committee met to hear several bills, beginning with a consent calendar that included AB 665 and AB 866, both adopted on a do pass basis and referred to Appropriations. The committee then took up AB 801, which would create a California Community Reinvestment Act to require covered financial institutions, including state-chartered banks, credit unions, residential mortgage lenders, and money transmitters, to meet the financial needs of low- and moderate-income communities and communities of color. The author and supporters argued the bill would close gaps left by the federal CRA, address redlining and discriminatory lending, and expand investment in housing, small business, and community development. Support came from community groups, CDFIs, labor, and housing advocates, while opposition from mortgage bankers and credit unions argued the bill would impose costly new reporting and regulatory burdens, especially on institutions they said already serve underserved borrowers well. Committee members discussed the scope of the bill, the experience of other states with state CRA laws, and possible carve-outs or tiered treatment for smaller credit unions. AB 801 was passed as amended and referred to Appropriations, with the roll left open and later completed; one member voted no and others were not voting or voted aye as the roll was finalized. The committee also heard AB 743, which would require licensing and surety bonds for commercial lawsuit financing and bring those transactions under DFPI oversight. The author said the bill was aimed at a largely unregulated, multi-billion-dollar industry and was intended to increase transparency and address concerns about foreign interests, fraud, and abusive litigation funding practices, while not affecting consumer legal funding. Supporters, including Unified Patents, the Civil Justice Association of California, the California Chamber of Commerce, the California Trucking Association, and the American Property Casualty Insurance Association, said the bill was an important first step toward disclosure and regulation. There was no opposition testimony. AB 743 passed unanimously as amended and was referred to Appropriations, with the roll held open briefly for absent members before the committee adjourned.

Transcript Highlights:

• So if this bill were to pass and and the state agencies applying for a federal and and the state agencies
• And I think that our state agencies and certainly here in the state of Florida that, you know, I don't
• Contract with the state.
• Lee speaking in strong support, medical schools and state agencies in the state of Florida are under
• That's not the case in all states. In some states, Lieutenant Governor does have jobs.

Keywords: 999, senate, all

Transcript Highlights:

• and outside of the state.
• For exports for all states, for all 50 states, exports typically about 70 percent of exports are the
• Most are situated on state and college and state and technical school campuses, offering extensive...
• So our institutions in the state, they all use those pathways—our tech colleges, state colleges, and
• So our institutions in the state, they all use those pathways, our tech colleges, state colleges, and

Summary: The Careers and Workforce Subcommittee met for its first meeting of the year, took roll, and heard member introductions centered on the importance of workforce pathways beyond the traditional four-year college route. Members repeatedly emphasized manufacturing, trades, rural workforce needs, apprenticeships, and helping students and adults find multiple paths to good jobs. The chair outlined the subcommittee’s focus on policies that build a skilled workforce and announced the day’s theme would be manufacturing, with presentations from the Florida Department of Commerce, the Florida Semiconductor Institute, and Fleet Force CDL training. Secretary Alex Kelly presented Florida’s manufacturing report, saying manufacturing is a major economic driver and that Florida has become the 10th largest state in manufacturing employment. He highlighted strong job multipliers, rapid growth in manufacturing GDP and establishments, the importance of logistics and ports, and the state’s small-business-heavy manufacturing base. He also stressed the aging manufacturing workforce, the need for modern skills such as robotics, cybersecurity, and data analytics, and the role of public-private partnerships, apprenticeships, and workforce education investments in supporting reshoring and industry growth. Dr. David Arnold described Florida’s semiconductor sector and the Florida Semiconductor Institute’s mission to grow research, workforce, and ecosystem development. He said semiconductors are strategically important, Florida ranks fifth nationally in semiconductor workforce, and the main bottleneck is mid-level technician talent rather than engineers or entry-level workers. He pointed to NeoCity, Valencia College, and other regional partnerships as models, and said the state needs more proactive planning, better instructor capacity, and stronger pathways from K-12 through postsecondary. Evan Agiloff of Fleet Force discussed Florida’s CDL shortage, saying trucking is essential to the supply chain, Florida has about 18,000 open CDL positions, and Fleet Force’s college-based model can quickly move students into middle-class jobs. Members asked about apprenticeships, CTE pathways, semiconductor training, infrastructure needs, and how to expand and better fund workforce programs; no votes were taken.

Transcript Highlights:

• To find in our state.
• State government.
• As Jerry stated. I travel the state and I travel the country.
• state.
• Leaving the state?

Transcript Highlights:

• other states have complied with that. other states have complied with that.
• >> It's already by state statute.
• That's not here in this state.
• >> It's already by state statute. >> It's already by state statute.
• secretary of state directed 87 counties. secretary of state directed 87 counties.

Keywords: 919, house, all

Summary: Representative Nolan West and Representative Pam Oldenorf introduced and defended a bill aimed at tightening Minnesota SNAP eligibility rules. They said the measure would move the net income test to the front of the application process, add asset testing similar to other state programs, and exclude vehicles over $100,000. They argued these changes would reduce overpayments, improve “good governance,” and help the state avoid future financial penalties tied to SNAP error rates. Oldenorf said Minnesota’s SNAP error rate has risen from about 4% in 2013 to about 9% now, and warned that if it stays above 6% the state could owe about $86 million in 2027. She cited a GAO report saying broad-based categorical eligibility is a major driver of payment errors, and pointed to examples she described as fraud or improper enrollment, including a millionaire receiving benefits and a recent Minneapolis SNAP fraud conviction. West and Oldenorf said the bill would not significantly increase county workloads, because counties already do similar eligibility and asset checks in other programs. In response to questions, the sponsors said they had not yet formally consulted many stakeholders because the bill had just been drafted, but they expected bipartisan support and said they had reached out to counties for input. They also said counties would retain some administrative costs, but the bill should not add major new burdens. The discussion then shifted to a separate topic when West raised concerns about access to Hennepin County voter rolls and alleged irregularities in voter data; he said he had obtained some county records and believed the Secretary of State was improperly limiting access, though no bill action or vote was taken on that issue in this transcript.

Transcript Highlights:

• across the state.
• state.
• The project is owned and managed by the state for the State Water Commission.
• basin states combined.
• basin states combined.

Keywords: 908, all

Transcript Highlights:

• <00:47:00.800> assist right I I don't mind the state assist right I I don't mind the state
• along in the session how uh the state along in the session how uh the state Grant<00:59:18.599><
• per Minnesota state statute to required per Minnesota state statute to project<01:10:26.320> State
• is projected in the State Grant.
• state grants War State the reduction in state grants War State Grant<01:13:55.960> Awards<01:

Keywords: 1183, house

Transcript Highlights:

• to move this one to state government. to move this one to state government.
• out of our state. out of our state.
• I think half the states do. Minnesota is one of half the states that don't.
• I think half the states do. Minnesota is one of half the states that don't.
• I think half the states do. Minnesota is one of half the states that don't.

Keywords: 1183, house

Transcript Highlights:

• by state.
• state to participate uh on the state state to participate uh on the state level<00:45:26.560>
• And so, some states were getting state.
• Uh, the nearest state that's done state.
• what states currently have this? what states currently have this?

Bills: HF2048, HF2360, HF2006, HF950, HF912, HF3140, HF2931

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Transcript Highlights:

• institutions in the state of Minnesota. institutions in the state of Minnesota.
• student in the form of a state grant. student in the form of a state grant.
• state grant program.
• . state. state.
• students who received the state grant. students who received the state grant.

Keywords: 1187, senate, all

Transcript Highlights:

• , you've been to one state.
• , you've been to one state.
• What I'd always like to do is just look at the comparison of our state with other states.
• The state helped with the infrastructure. the state helped with the devil's lord The state helped with
• Our state balked. Our state balked.

Summary: The meeting began with approval of the prior minutes and opening remarks from NDSU President David Stewart, who emphasized NDSU’s land-grant mission of statewide service through teaching, research, and extension. He highlighted the university’s role in agriculture, water, soil health, and community outreach, and pointed to examples of research commercialization such as Lilac Agriculture’s work on nitrogen-fixing microbes for crops. He also said he is still early in his tenure and intends to spend time listening and learning across the state. The committee then received a detailed presentation on a state irrigation and drainage study from Tom Bodine on behalf of Agriculture Commissioner Doug Goehring. The study estimated that North Dakota could develop about 1.3 million additional irrigated acres, with major potential in counties such as McLean, Williams, Sargent, Burleigh, Mountrail, McKenzie, McIntosh, Dunn, and Bottineau. Testimony stressed the economic benefits of irrigation for crop yields, value-added processing, dairy, and potato production, while members also discussed water availability, aquifers, downstream water use, and the need for more flexible permitting. The drainage portion of the study found significant economic benefits from legal drains, and staff explained that the impacts were calculated through increased productivity and related input purchases. Greg Lardy then gave NDSU’s required agriculture update, saying agriculture accounts for more than $41 billion in annual economic activity, one in five jobs, and about 25 percent of state GDP. He reviewed the role of SBAR, the statewide research-extension network, new crop varieties, virtual fencing, AI and weather-network tools, and Extension’s county partnerships and youth programs. He also outlined NDSU’s priorities for the next session: restoring proposed budget cuts, increasing operating support, and addressing deferred maintenance. Members asked about storage shed construction, NDSU’s relationship with Grand Farm, and whether NDSU could help with water-related research tied to drainage and aquifers. The committee also heard from the North Dakota Water Resources Research Institute and a professor on water and data centers, who described graduate fellowships, a water workforce certificate program, and research on data center cooling, water use, and “Legendary Harvest” concepts that would reuse waste heat for greenhouse or aquaculture production. Questions focused on whether the cooling systems were closed-loop, who would own any related production facilities, and whether the project was still only a feasibility study. Finally, North Dakota AgTech described its NSF-funded “engine” project, saying it has brought millions in federal investment to the state, supported startups and on-farm trials, and is focused on commercialization, workforce development, and helping producers lower input costs and improve profitability.

Transcript Highlights:

• As of March of this year, 34 states, as well as D.C., have activated these codes through their state
• It's important to note that states do not need special waivers or state plan amendments to their Medicaid
• Many states...
• state government.
• . doing for our state.

Transcript Highlights:

• The state sets up that system.
• In a few cases, the state has brought land use authority back to the state level, especially with the
• So these regional agencies, which are of course state-chartered and operating under the state SCS law
• A variety of state housing laws.
• Of the other continental U.S. states combined.

Summary: The Assembly Select Committee on Regulatory Authority held its first hearing to examine how California’s regulatory framework affects housing production, affordability, and timelines. Chair Pacheco and Assemblymember Haney framed the discussion around the state’s housing shortage and the need to reduce costs while maintaining environmental, safety, and community protections. The first panel featured housing experts and industry representatives who argued that state regulations, code complexity, utility constraints, and agency review processes add substantial cost and delay to development. Bill Fulton described overlapping state and local land-use authorities and the tension among housing, coastal protection, climate, and wildfire goals. CBIA’s Chris Ochoa and California Apartment Association representative Bob Raymer said building codes, energy mandates, and agency processes have materially increased per-home costs, and they urged more centralized affordability analysis and greater scrutiny of regulatory impacts. The Bay Area Council’s Louis Marante called for a statewide cost target for housing and stronger timelines and accountability for state agency reviews. The second panel brought in state agencies to explain their roles. HCD said its housing element enforcement, streamlining laws, and technical assistance have helped increase production, shorten entitlement timelines, and improve compliance by local governments. CARB said SB 375 is a planning law that does not directly regulate land use, and argued that regional housing assumptions in sustainable communities strategies are not being fully implemented on the ground. The Coastal Commission said it works with local governments to balance coastal protection, sea-level-rise risk, and housing, and noted recent guidance and pilot efforts to streamline housing approvals in the coastal zone. The Energy Commission said its building energy standards are designed to be cost-effective and save consumers money over time, though they can add some design and documentation complexity. Fish and Wildlife and DTSC both emphasized early engagement and collaboration to reduce delays while protecting natural resources and public health; DTSC said it is refining vapor intrusion guidance and using brownfield grants to support redevelopment. The State Water Resources Control Board said it uses general orders and basin planning to provide predictable permitting while balancing water quality, water rights, and housing needs, and noted billions in grants and loans for water infrastructure and site remediation that can support housing affordability. In response to questions from Assemblymember Haney, several agencies described ongoing coordination across departments, including regular meetings among HCD, CARB, the Coastal Commission, and transportation agencies, as well as broader interagency efforts to reduce redundancies and identify pinch points in project delivery. No formal votes or legislative actions were taken during the hearing; the main outcome was informational testimony and discussion of possible future reforms to improve coordination, predictability, and affordability in state regulatory processes.

Transcript Highlights:

• What about the State Auditor as a former state auditor?
• What about the State Auditor as a former state auditor?
• a State Auditor.
• What about the State Auditor as a former state auditor?
• So what about the State Auditor as a former state auditor?

Keywords: 1183, house

Summary: The meeting focused on a package of anti-fraud bills and oversight reforms. House File 3 would direct the Office of Legislative Auditor to compile existing audit and recommendation data into a matrix or numeric score showing how well agencies have implemented past recommendations over a five-year look-back period, with the goal of giving legislators a clearer, more usable accountability tool. Supporters said it would not create new data, only aggregate what already exists, and estimated the bill’s cost at about $240,000. They argued it would help lawmakers identify agencies that repeatedly fail to address waste, fraud, and abuse. House File 2 would require state employees and agencies to immediately report suspected fraud to law enforcement and to legislative committee leaders, require unannounced in-person site visits for grant recipients, and add criminal penalties for failing to carry out those duties. House File 1 would create an independent state Office of Inspector General to investigate fraud in state government, with subpoena power, authority to stop payments, and the ability to share information with other agencies. Speakers said the new office should be independent and nonpartisan, separate from existing agency inspector general functions, and more focused on investigations than the Legislative Auditor. Members also discussed the new fraud and oversight committee, which will meet on Mondays and plans to invite DHS Commissioner Jodi Harpstead to testify. The committee said it will work alongside standing committees, create a whistleblower reporting website, and investigate issues as they arise. In response to questions, Robbins said HF 3 already had a fiscal note and HF 2’s fiscal note was still pending. She also said the committee is considering AI tools to flag irregularities in state programs, and that such tools might have detected problems like those seen in Feeding Our Future.

Transcript Highlights:

• But we have 21 state parks, 15 state historic sites, and one nature preserve.
• But we have 21 state parks, 15 state historic sites, and one nature preserve.
• a state park or state historic site located within an hour's drive of where you are.
• We are partnering with the Louisiana State Museum and Secretary of State Museums to do this, and state
• And this is across the state.

Summary: The Louisiana Commission on Civic Education met with a quorum, approved the minutes from its prior meeting, and unanimously approved the 2026–27 membership slate for the Legislative Youth Advisory Council after hearing that more than 300 students applied. The commission also approved LIAC’s budget and mileage reimbursement guidelines, which were updated to reflect the IRS rate increase. Members thanked the Legislature for continuing to fund LIAC after earlier years of sponsor-based support. The meeting featured several civic education presentations tied to the nation’s 250th anniversary. Brandon Burris of the Lieutenant Governor’s office described state parks, museums, library backpack programs, Keep Louisiana Beautiful, and Homework Louisiana as civic and educational resources. Liam Julian of the Sandra Day O’Connor Institute discussed national trends in civics education, teacher discomfort with controversial topics, and the institute’s teacher training, student camps, debate programs, and civics app. Louisiana Public Broadcasting’s Katie Stark and Nancy Torren presented America 250-related materials, including a PBS Kids feature on a Louisiana child and a PBS Learning Media series on Bernardo de Gálvez and Spanish Louisiana, along with teacher training events. LIAC members John Parker and Brandon Routon reported on their work over the year, including school safety efforts, digital service-hour tracking, AP self-study access, minor work permits, AI-generated harassment of minors, and school advisory councils. The Louisiana Center for Law and Civic Education reported on Law Day and Constitution Day programming reaching thousands of students, its summer institute, student and teacher awards, and a proclamation marking the 250th anniversary of the American Revolution. Barry Irwin also reported that legislation to clean up the commission’s membership and quorum provisions had passed the House and been heard in Senate Education. The commission adjourned after thanking staff for managing the meeting during severe weather.

Transcript Highlights:

• of the United States and of the state wherein they reside.
• is that states provide a state is that states provide a state electrical<00:44:13.680> vehicle
• to use state states will either have to use state funds<01:21:30.719> and<01:21:31.040> forgo
• <01:21:35.920> state<01:21:36.159> Medicaid centers from any state state Medicaid centers
• . state. state.

Keywords: 912, senate, all

Summary: The Judiciary Committee held an informational briefing on the State of Hawaii’s affirmative litigation against the federal administration, with no public testimony. Attorney General Lopez and deputies said the office’s goal is to enforce the rule of law, not make partisan points, and noted that Hawaii is involved in 27 ongoing cases. They grouped the cases into four broad areas: immigration, funding freezes and grant terminations, federal agency dismantling/reductions in force, and protecting elections, health, and safety. Several immigration-related cases were discussed in detail. These included a challenge to the federal sharing of Medicaid data with DHS for immigration enforcement, a similar challenge to USDA’s demand for SNAP applicant and recipient data, and litigation over immigration-enforcement conditions attached to federal grants. The office also described the birthright citizenship executive order, saying it conflicts with the 14th Amendment and Supreme Court precedent; lower courts granted preliminary relief, and the U.S. Supreme Court later addressed only the scope of nationwide injunctions, not the merits. In the Department of Transportation case, the court granted a preliminary injunction against the “Duffy directive,” finding the immigration conditions lacked statutory authority, were arbitrary and capricious, and violated the Spending Clause and APA. The briefing also covered multiple funding disputes. In the education funding freeze case, the Department of Education and OMB withheld about $6 billion in formula funds, including roughly $33 million for Hawaii; after suit was filed, the funds were released. Other cases included the termination of over $11 billion in public health grants, which affected Hawaii Department of Health grants, the NIH indirect cost cap case, and NIH grant terminations tied to DEI, transgender issues, and vaccine hesitancy. The speakers said some cases have already resulted in preliminary or permanent injunctions, while others remain on appeal or are still being litigated.

Transcript Highlights:

• the state income tax.
• If you expand that to include state and local taxes, our state is 12th in the country.
• /c><01:20:13.960> state<01:20:14.159> and State and state sales tax state and State and
• This shows all of the Minnesota state income taxes, or the state taxes.
• to other states?

Keywords: 1183, house

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