Video & Transcript Research : 'Tax Code'

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HI

Hawaii 2026 Regular Session

HHS-LBT, HHS DEFER, HHS Public Hearings 02-04-2026

Health and Human Services

Transcript Highlights:
  • uh taxing on the workers<00:27:47.039> comp<00:27:47.360> system<00:27:47.760> both
  • >> So if it has a national drug code, it's at 140% reimbursement. >> And then the last question I have
  • drug code and average warehouse<00:29:59.760> price,<00:30:00.640> how<00:30:00.799>
  • code, it's at 140% reimbursement. code, it's at 140% reimbursement.
  • ACA um premium tax credits expiring. ACA um premium tax credits expiring.
Keywords: 912, senate, all
Summary: The joint HHS and LBT meeting opened with accessibility concerns, as several blind attendees arrived after the general public had already been seated. The chair apologized and said future hearings would try to seat blind members earlier. The committee also announced the hearing was being streamed on YouTube, testimony would be limited to one minute, and written testimony was available online. The first bill heard was SB 2281, relating to the use of artificial intelligence in healthcare. The Department of Health supported transparency for patients but preferred disclosure through provider websites and office signage rather than a new regulatory program. The Hawaii Medical Association and Healthcare Association of Hawaii generally supported the bill’s intent but raised concerns about administrative burden and suggested a working group or model policies. Hawaii Pacific Health said it already uses AI for note-taking and patient portal functions and worried that written notice requirements could create too much consumer information. In response, the chair emphasized that patients should be informed when AI is used, especially if it affects diagnosis or consequential decisions, and said AI should not be making medical decisions. The committee later voted to recommend SB 2281 pass with amendments, including narrowing the definition of consequential decisions, removing certain language requested by DOH, adding a two-year implementation period, and setting a far-future defective date for further discussion; both committees adopted the recommendation, with the chair voting aye and the vice chair voting with reservations. The second major bill was SB 2852, a civil rights measure focused on digital access for people with disabilities. The Hawaii State Council on Developmental Disabilities, Hawaii Civil Rights Commission, Hawaii Disability Rights Center, and the National Federation of the Blind of Hawaii all supported the bill, arguing that existing law clearly protects physical access but should also make digital access explicit. Blind testifiers described how accessible technology, such as VoiceOver on iPhones, allows them to participate independently in public processes and warned that inaccessible digital systems can create barriers for thousands of blind residents. One testifier, an attorney with disability-law experience, supported the bill’s intent but said the draft had flaws, including no exceptions for archived materials, no distinction between small and large businesses, and concerns about the timing and choice of accessibility standards; he suggested delegating regulatory authority to the Hawaii Civil Rights Commission. The bill’s sponsor said he supported DAB’s proposed amendments, and the committee indicated those amendments would address many of the concerns raised. No final vote on SB 2852 was taken in the portion provided. The committee then took up SB 2751, which defines compounded prescription drugs for workers’ compensation purposes. The Department of Labor and Industrial Relations supported the bill but requested clarifying amendments to keep pharmacists as the primary professionals authorized to compound in licensed pharmacies and to limit any physician compounding authority to the physician’s own patient. Supporters included the Work Injury Medical Association of Hawaii, while Solera Integrated Medical Solutions opposed the measure, arguing the current definition was already broad enough and warning about cost inflation, especially with 503B bulk compounding facilities and physician dispensing. In questioning, members asked about rural access, reimbursement for 503B products, and late testimony suggesting definitions for 503A and 503B facilities, limits on physician dispensing to 30 days post-injury, and pre-approval for non-FDA-approved drugs. DLIR said not every rural community has licensed pharmacists available, that products with a national drug code are reimbursed at 140%, and that 503B facilities raise concerns because they are bulk manufacturers rather than patient-specific compounding operations. The meeting then moved into decision-making on SB 2281; the chair’s pass-with-amendments recommendation was adopted by both committees, with the vice chair voting with reservations.
WV

West Virginia 2026 Regular Session

WV Senate Transportation and Infrastructure Committee in Session Mar 9th, 2026 at 06:35 pm

Transportation and Infrastructure

Transcript Highlights:
  • we've got to take care of the people in West Virginia who show up and work every day and pay their taxes
  • we've got to take care of the people in West Virginia who show up and work every day and pay their taxes
  • And those amendments actually modified a different section of code that currently already specifies public
  • This bill amends two sections in the traffic code related to the operation of a vehicle at or near the
  • Mariah, is there anything in code that forces DOH to remove their construction signs when they're done
Keywords: 994, senate, all
TX

Texas 89th 2nd C.S.

89th Legislative Session Apr 8th, 2025

Texas House Floor Meeting

Transcript Highlights:
  • And say for instance I'm an accountant and there's rules that are in one code that impact my profession
  • other areas of the code that impact my profession.
  • From a cross spectrum of taxes of individuals to participate in this process because what we heard is
  • Members, HB 1522 requires local taxing entities that are subject to the Open Meetings Act to post their
  • No, no, this is we the subchapter in the utilities code that's amended here only applies to the El Paso
FL

Florida 2026 5th Special Session

FL House Floor Session - 2025-04-29 (10:00AM Session)

Florida House Floor Meeting

Transcript Highlights:
  • It allows charter schools to adopt their own code of student conduct.
  • I want to switch now to the issue about the Code of Student Conduct.
  • The bill authorizes the charter... ...code of student conduct.
  • And a charter school governing board may adopt its own code of student conduct.
  • The code of student conduct must meet or exceed the minimum standards set forth in the sponsor's code
Summary: The Senate convened with a quorum, opened with prayer and the Pledge of Allegiance, and heard several member introductions before taking up the special order calendar. The chamber first postponed CS/SB 80 on state land management, then moved through a series of bills, often substituting House companions when identical or nearly identical. Early actions included unanimous passage of HB 295 on a comprehensive waste reduction and recycling plan, which directs DEP to develop a recycling and waste-diversion roadmap, and passage of CS/CS/SB 492 on land development and mitigation banking after amendments addressing out-of-service credits and former phosphate mine lands; that bill passed 35-3 after debate over possible constitutional concerns. The Senate also passed HB 255 on aggravated animal cruelty, adding a sentencing multiplier and a searchable FDLE database of convicted animal abusers, and HB 711 establishing the Spectrum Alert for missing children with autism, with $190,000 in nonrecurring implementation funds and a July 1, 2026 implementation date. The chamber then approved HB 1089 to add Duchenne muscular dystrophy to newborn screening, and HB 393 revising the My Safe Florida Condominium Pilot Program to expand eligible mitigation projects, lower the approval threshold, and clarify ownership and reimbursement issues. Members discussed funding levels and whether insurance premium credits would be required, but the bill passed unanimously. The Senate also passed HB 1145 on workforce education, HB 827 on a statewide study of automation and workforce impact, and HB 181 on parole guidelines, all without recorded opposition. CS/CS/SB 976 on court-appointed psychologists also passed unanimously, as did HB 1451 on sexual cyber harassment, which broadened protections against non-consensual and digitally forged intimate images. Later, the Senate approved HB 1156 creating the Home Health Aid for Medically Fragile Children Program, after clarifying training requirements and hearing support that the measure would help families keep medically fragile children at home while compensating trained parents. The chamber also passed HB 1091 on substance abuse and mental health care, with an amendment allowing designated facilities to retain stabilized patients who still meet involuntary examination criteria. Throughout the day, senators used questions and debate to probe charter school governance in CS/CS/SB 822, which was substituted with HB 443 and amended to expand charter autonomy over conduct codes, enrollment, reporting, and facility use while maintaining sponsor oversight; that bill was placed on the calendar for third reading rather than voted on in the excerpt. Several other measures, including SB 716, SB 76, and the final SB 1252 item, were postponed or not reached before the transcript ended.
MN

Minnesota 2025-2026 Regular Session

House Higher Education Finance and Policy Committee 2/24/26

Higher Education Finance and Policy

Transcript Highlights:
  • also receive directly from the public institutions, and then wage estimates from MMB for any state tax
  • estimates from MMB for any state tax estimates from MMB for any state tax filers. filers. filers
  • So, what I can say is that I went through federal appropriations language and essentially created code
  • So, what I can say is that I went through federal appropriations language and essentially created code
  • So, what I can say is that I went through federal appropriations language and essentially created code
Keywords: 1183, house
US

US Federal 2025-2026 Regular Session

US House Floor Proceedings (Monday, June 29, 2026)

US Federal House Floor Meeting

Transcript Highlights:
  • People are recognizing that we have high taxes and high crime.
  • They could have reduced taxes on the middle class have reduced taxes on the middle class, so hard hit
  • And I'll taxes than you are in Florida.
  • With our bombs, with our intelligence, and with our tax dollars, we cannot feign with our tax dollars
  • That is just as much a poll tax as the poll tax my father paid when he as the poll tax my father paid
NH

New Hampshire 2025 Regular Session

Senate Election Law and Municipal Affairs (03/11/2025)

Election Law and Municipal Affairs

Transcript Highlights:
  • one last point essence that's a pole tax one last point and<00:29:11.679> that's<00:29:12.000
  • of conduct for Senate meetings is a code of conduct for Senate meetings that's<00:38:38.119> over
  • You can either select the standard tax credit, the optional tax credit, or, if neither of those, you
  • are eligible for and select the tax credit or service-connected disability.
  • standard tax credit the optional tax standard tax credit the optional tax credit<01:01:24.559>
Keywords: 1191, senate, all
MN

Minnesota 2025-2026 Regular Session

Committee on State and Local Government - 01/23/25

State and Local Government

Transcript Highlights:
  • There's more we're working on developing, but total tax returns processed, total tax revenue collected
  • Total tax returns processed.
  • There's more we're working on developing, but total tax returns processed, total tax revenue collected
  • Total tax collected, a 7% increase. Total tax debt collected on the budget dollar, 19%.
  • my very first Committee in your tax my very first Committee in your tax committee<01:26:18.880><
Keywords: 1187, senate, all
AL

Alabama 2026 Regular Session

Alabama House Apr 7th, 2026

Alabama House Floor Meeting

Transcript Highlights:
  • administrative code. administrative code.
  • But let's go now to the QR code. >> There'll be a scan the scan code.
  • Scan the QR code. me scan this code me scan this code because<01:27:02.320> in<01:27:03.040>
  • Scan the<01:27:21.040> QR<01:27:21.520> code. the QR code. the QR code.
  • local to make sure that the local taxes local to make sure that the local taxes was<06:42:01.360
Keywords: 1136, house, all
CA
Transcript Highlights:
  • You would argue that we pay our property tax revenues. our income tax revenues, so that we can have fire
  • It's tax-and-spend. Let's call it what it is.
  • The cap-and-trade. trade program is a tax and spend program.
  • The proposal would amend public resources code and provides for an override of the California Code of
  • , lumber tax, that funds.
Keywords: 988, house, all
OK
Transcript Highlights:
  • Applying a revenue neutral ad valorem tax rate sets structured processes before local taxing jurisdictions
  • may increase taxes beyond those levels.
  • on inventory they've already paid taxes on.
  • I mean, excise tax avalorin taxes because of that very feature, Fugate. Final question.
  • Because they don't have a sales tax, they run strictly on property taxes. Thoughts about that?
Keywords: 914, all
NH

New Hampshire 2026 Regular Session

House Science, Technology and Energy (02/09/2026)

Science, Technology and Energy

Transcript Highlights:
  • communicate with our medically coded communicate with our medically coded customers<00:55:24.319
  • medical information, medically coded medical information, medically coded customer<01:01:05.520>
  • <01:04:04.720> can<01:04:05.119> certainly coded customer, um, they can certainly coded
  • <05:12:25.040> 15518 described under code 15518 described under code 15518 210<05:12:27.680
  • facility um relies on the NAKES code. facility um relies on the NAKES code.
Keywords: 1189, house, all
AL

Alabama 2026 Regular Session

Alabama House Mar 17th, 2026

Alabama House Floor Meeting

Transcript Highlights:
  • . under title 10A of the of the code.
  • organized under title 27 of the code. organized under title 27 of the code.
  • <01:39:35.199> would anything in the Alabama code would anything in the Alabama code would
  • All this does is that we tightened up a bill so it's not tied to existing tax code language that was
  • We don't like taxes.
Keywords: 1136, house, all
HI
Transcript Highlights:
  • Next up, we have Tax Foundation with comments. Aloha, Chair.
  • Colleen with the Tax Foundation of Hawaii, on behalf of Thomas Yamachika, our president.
  • Next up, we have Tax Foundation with comments. Aloha, Chair.
  • Colleen with the Tax Foundation of Hawaii, on behalf of Thomas Yamachika, our president.
  • Thank you very much. consistent with the penal code. Um and consistent with the penal code.
Keywords: 912, senate, all
Summary: The committee first heard several measures and took testimony without questions on SB 2431 relating to health savings accounts and SB 2797 relating to consumer protection. For SB 2797, the DCCA Office of Consumer Protection offered comments, Retail Merchants of Hawaii opposed the bill over gift card fraud compliance costs and legal risk, and AARP Hawaii supported it. The committee also heard SB 2946 on foreclosures, where the Hawaii State Bar Association’s Collection Law Section and several lenders, associations, and individuals opposed the measure, while the Hawaii Bankers Association and others offered comments. SB 2961 on insurance drew comments from the Insurance Division and Hawaii Insurance Council, with NAMIC opposing and some individuals supporting. SB 2948 on insurance fraud received comments from the Insurance Division and support from the American Property Casualty Insurance Association, with NAMIC and the Alliance for Responsible Consumer Legal Funding also commenting. No votes were taken during the hearing portion, and the committee recessed after testimony. The committee then reconvened for decision-making on the 9:30 agenda. SB 2431 was passed with amendments, including DOTAX-requested changes, a five-year limit on credit carryforwards, removal of an aggregate cap, a rural definition, transparent reporting, technical amendments, and a deferred effective date of July 1, 2050. SB 2797 was also passed with DCCA-requested amendments, technical changes, and the same deferred effective date. SB 2946 was deferred because there was no testimony in support. SB 2961 was passed with amendments, but after Senator McKelvey raised concern that policy-limit language could undermine the bill, the committee removed two policy-limit amendments before adopting the recommendation. SB 2948 was passed with amendments deleting certain definitions, aligning penalties and public-records provisions, adding coordination and disclosure clarifications, and making technical changes; one no vote by Senator Awana was recorded, with the rest in favor. The committee also considered SB 3000 from a prior hearing and recommended passage with amendments clarifying the Attorney General’s authority, creating a special fund, and addressing concurrent actions, again with a deferred effective date and one no vote by Senator Awana. In a joint CPN/GVO agenda, SB 2258 relating to school agriculture procurement targets was passed with amendments after the Department of Education said it would need to follow up on whether changing the target period from calendar year to school year would create procurement or scheduling issues; the committee added technical changes, a deferred effective date, and routed the bill to Ways and Means, with a note that Education should also have received it. In a later joint CPN/AEN hearing, SB 2452 relating to climate-friendly insurers drew strong opposition from the Insurance Division and several insurance groups, who warned it could push insurers out of the authorized market and into the surplus lines market, raising costs; Senator Dela questioned whether the bill would worsen an already strained market, while the division said the legislature could make the policy choice but warned of market disruption. The hearing then moved to SB 2760 on invasive species, where DLNR, DAB, CGAPS, and the Oahu Invasive Species Committee generally supported broader inspection and quarantine authority, civil penalties, and longer interim-rule authority, while committee members asked about staffing, treatment capacity, and implementation for non-agricultural commodities such as building materials and vehicles.
FL

Florida 2026 Regular Session

Commerce and Tourism Mar 17th, 2025

Commerce and Tourism

Transcript Highlights:
  • Florida has not yet adopted Article 12 of the Uniform Commercial Code, and current Florida law does not
  • It will provide tax exemptions to reduce financial barriers.
  • It would provide tax exemptions to reduce financial barriers.
  • cut package back in 2020. ...biggest cheerleader for a tax cut package back in 2022.
  • It was a good tax cut package. We have some concerns.
Summary: The committee heard several bills on commerce, tourism, labor, technology, and public safety. SB 1666, by Senator Graal, would adopt Florida’s version of UCC Article 12 to address commercial transactions involving digital assets such as cryptocurrency, blockchain, smart contracts, and NFTs; after a technical amendment, it was reported favorably. CS/SB 480, by Senator DiCeglie, would create affordable health coverage options for farmers and ranchers through a nonprofit agricultural organization model similar to Tennessee’s; supporters said it would expand access in rural areas, while opponents and some senators raised concerns about ACA protections, preexisting conditions, and state fiscal impacts. The committee also approved CS/SB 1172, which expands business development incentives for veterans and military spouses, including procurement preferences, fee waivers, tax exemptions, and an entrepreneurship program, after an amendment expanding hiring preferences for military spouses was adopted. The committee then took up SB 1400, which creates a process for removing nonconsensual AI-generated sexual deepfakes from covered online platforms within 24 to 48 hours and subjects noncompliant platforms to penalties under Florida’s deceptive trade practices law; an amendment carved out internet service providers, and the bill was reported favorably. SM 1488, a memorial urging Congress to create a sovereign wealth fund, drew opposition from a public school teacher who questioned its necessity and constitutionality, but it still passed. CS/SB 922, dealing with employment agreements, would strengthen enforcement of certain non-compete and garden leave agreements for employees with access to sensitive information; critics argued it would restrict workers and innovation, while supporters said it protects trade secrets and high-paying jobs. After an amendment, it was reported favorably. The committee also approved SB 1252, which would create a statewide system for sharing pawn and secondhand dealer data among law enforcement agencies, with an initial feasibility study cost estimated at $250,000 and questions raised about enforcement if agencies do not participate. Finally, CS/SB 1776, under the Whistleblower’s Act, would require advance notice and an opportunity to cure alleged violations, narrow retaliation and disclosure definitions, and limit claims when another statutory remedy exists; members questioned whether the changes could reduce employee protections or allow employers time to destroy evidence, but the bill was still under debate as the transcript ended.
MN

Minnesota 2025-2026 Regular Session

House Floor Session - part 2 Apr 25th, 2025

Minnesota House Floor Meeting

Transcript Highlights:
  • The amendment is coded A12.
  • The amendment is coded A-10.
  • The second engrossment has amended the amendment, which is coded A11.
  • The amendment is coded A13.
  • The amendment is coded A-M-O.
DE
Transcript Highlights:
  • What we're not focusing on is that on January 1, 2034, the 45U tax credit and the Inflation Reduction
  • the state of Delaware what we're not focusing on is that on January 1st 2034 the 45 U. 2034, the 45-U tax
  • And then 10, Delaware should amend the Delaware Code to allow open bids for nuclear power.
  • last one, I don't know that it should go under this entity because it is recommending amending the code
  • Any call for holding on to this recommendation regarding the Delaware Code?
Summary: The meeting focused on finalizing recommendations from the Delaware Nuclear Energy Task Force, with most of the discussion centered on how the state should organize itself to evaluate and potentially pursue nuclear power. Public commenters strongly supported nuclear energy, emphasizing energy reliability, economic competitiveness, data center demand, and the need for Delaware to act quickly. Several speakers argued that Delaware is falling behind neighboring states and should not delay if it wants to attract developers and preserve access to federal tax incentives. Members then worked through revisions to the recommendations, especially the section on state actions moving forward. There was broad agreement that Delaware needs a clearly empowered leadership structure, but disagreement over the best form: a cabinet-level energy agency, an expanded existing agency such as DENREC, a dedicated coordinator, an expanded Sustainable Energy Utility, or a separate quasi-independent authority. Some members favored a nimble, one-off entity with bonding and financing authority; others cautioned against creating a new body outside state government and stressed the need for coordination with existing agencies, public oversight, and cost discipline. The group also discussed adding responsibilities such as site identification, public engagement, coordination with PJM and federal agencies, and financing tools, while removing or folding in items that seemed duplicative or too broad. The committee also revised earlier modules to broaden the focus from small modular reactors to nuclear power more generally, while keeping the task force’s original SMR work in view. Members agreed to keep recommendations on state and local regulatory readiness, financial mechanisms, permitting coordination, and public engagement, and to add a recommendation for Delaware to participate as an observer in the Advanced Nuclear First Mover Initiative through NASEO and NARUC. The committee approved the revised Module Four recommendations by vote, with one abstention from Tom Noyes. Minutes from the prior meeting were also approved with minor corrections.
NH
Transcript Highlights:
  • the sponsor of the of uniform trust code the sponsor of the of uniform trust code and<00:29:07.000
  • I always think about, you know, the old saying, don't tax me, don't tax him, tax the guy behind the tree
  • <03:38:21.680> tax<03:38:21.960> the<03:38:22.080> guy don't tax me don't tax
  • him tax the guy don't tax me don't tax him tax the guy behind<03:38:22.520> the<03:38:22.640>
  • Are any of those states coming out of taxes, or, you know, property tax, any kind of tax?
Keywords: 928, house, all
Summary: The House Commerce Committee opened a public hearing on House Bill 310, sponsored by Representative Keith Ammon, which would create a study commission to develop a legal framework for stable tokens and tokenized real-world assets. Ammon described stable tokens as blockchain-based digital tokens backed by U.S. dollars or treasuries, and tokenized real-world assets as representations of ownership in items such as gold, real estate, or artwork. He said the bill is intended to help New Hampshire get ahead of emerging financial markets while waiting to see how federal legislation develops. Committee members asked about the purpose of the bill, the difference between this proposal and Bitcoin, whether state regulation could be preempted by federal law, and whether the commission could be balanced and avoid becoming a vehicle for fraud or money laundering. Ammon said the proposal is blockchain-agnostic, could apply to multiple networks, and is meant to regulate asset-backed tokens rather than create a state-issued coin. He emphasized that the state would not be guaranteeing the underlying assets, but would set rules requiring audits, proof of reserves, and honest representation of backing, with the Secretary of State’s securities office involved in oversight. Several members raised concerns about the risks of stablecoins, including money laundering, tax evasion, and possible harm to the dollar or confusion about whether the state was endorsing a new currency. Ammon responded that the bill would not undermine the dollar and argued that tokenization could actually expand demand for U.S. currency by making it easier to use globally. He also said the state would not be in the business of weighing assets or directly valuing them, only ensuring a valid audit trail and one-to-one backing. The discussion ended with general agreement that the subject is complex and that a commission could help develop future legislation, but no vote or final action was taken in the hearing.
FL

Florida 2026 Regular Session

FL House Floor Session - 2026-02-17 (1:00PM Session)

Florida House Floor Meeting

Transcript Highlights:
  • Bar code 322807. Remove lines 27 through 322 and insert an amendment.
  • Bar code 654057. Remove lines 31 through 32 and insert. Bar code 654-057.
  • And I do worry, too, about the tax shift.
  • Collector collected $17.126 million in local business tax receipts.
  • removed from property taxes and also business taxes, funding has to come from somewhere.
Summary: The House opened with prayer, a moment of silence for the Reverend Jesse Jackson and Joseph Di Alessandro, the Pledge of Allegiance, and announcements confirming a quorum. Members also adopted the special order report and recognized several guests in the gallery, including former Speaker Dan Webster and law enforcement and civic visitors. The chamber then moved through a long special-order calendar of bills, mostly on third reading, with several measures passing unanimously or by wide margins. Among the bills considered were measures on civil procedure and estates, including C.S. HB 1407 on commencement of civil actions, HB 895 on trustee settlement and discharge, C.S. HB 1337 on estates, HB 131 on curators of estates, and C.S. HB 351 on concurrent legislative jurisdiction over military installations. The House also passed C.S. HB 441 on conservation lands, which would lengthen notice and increase transparency for land swaps involving conservation property, and C.S. CS HB 919 on commercial service airports, which created a statutory definition for major airports and preempted local naming authority for several airports. HB 919 drew extensive debate over the proposed naming of Palm Beach International Airport after President Donald J. Trump, with amendments to delay or alter the naming failing before the bill passed. Other bills approved included HB 409 requiring K-12 schools to observe Veterans Day, CS HB 461 allowing certain students to volunteer at polling places for community service hours, CS HB 1115 creating grants for genetic counseling education, HB 569 revising forensic client services, CS HB 505 regulating virtual currency kiosks to address fraud, and HB 271 on foreign and alien bail bond insurers. The House also passed HB 191 on re-employment assistance eligibility verification after extended questioning about its effects on benefits, appeals, and suitable work standards. One bill, CS HB 243 on electric bicycles, was temporarily postponed, and CS HB 1073 on school districts was also postponed.
TX

Texas 89th 2nd C.S.

Licensing & Administrative Procedures Apr 29th, 2025

Licensing & Administrative Procedures

Transcript Highlights:
  • Status as a co-employer for unemployment, taxes, workers' comp, and workers' benefits.
  • Additionally, inconsistency in the definition of a license holder between labor code and occupation code
  • One code defines a license holder as a person who is licensed while the other defines it as a person
  • SB 1254 addresses these issues by making the definition of a license holder consistent across codes specifying