Video & Transcript Research : 'construction fees'
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OK
Oklahoma 2026 Regular Session
Senate Legislative Session Apr 9th, 2026 at 09:30 am
Oklahoma Senate Floor Meeting
Bills:
HB4248, HB4429, HB2588, HB3472, HB4317, HB3462, HB2035, HB3501, HB3127, HB3143, HB3144, HB3260, HB4321, HB3011, HB3522, HB3530, HB3940, HB3078, HB3043, HB3005, HB3007, HB3403, HB1907, HB3175, HB3986, HB3466, HB3411, HB4246, SJR49, HB3281, HB4319, HJR1086, HJR1024, HJR1087
Keywords:
HB4248, hemp beverage, hemp drinks, THC beverage, cannabis beverage, intoxicating hemp, age restriction, under 21, minor possession, youth access, public health and safety, Title 63, Oklahoma Statutes, retail sales, alcohol-style regulation, controlled substances, beverage regulation, proxy advisory services, shareholder rights, financial transparency
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Mar 3rd, 2026 at 01:30 pm
Oklahoma Senate Floor Meeting
Transcript Highlights:
- Senate Bill 1457 extends the sunset of the Construction Industry Board until 2031.
- This bill updates the fees and licensing fees and renewal...
- Fees for the Construction Industries Board so that they can meet legislatively expanded responsibilities
- They have not increased any fees since 2009.
- Curious on page four, noticing I think the $480 that will be charged for a fee, what is going on with
Bills:
SB1534, SB1473, SB1379, SB1743, SB1769, SB1195, SB1245, SB1420, SB1945, SB514, SB346, SB1593, SB1782, SB1366, SB1497, SB366, SB1895, SB2048, SB2005, SB2006, SB710, SB1480, SB2135, SB2130, SCR16, SB1457, SB1732, SB1317, SB1533
Keywords:
charitable organization, charitable nonprofit corporation, nonprofit corporation, nonstock corporation, 501(c)(3), charitable solicitation, charitable contributions, fundraising, professional fundraiser, professional solicitor, professional fundraising counsel, Secretary of State registration, Form 990, Attorney General enforcement, district attorney, consent judgment, civil penalty, nonprofit governance, board of directors, fiduciary duty
AZ
Arizona 2026 Regular Session
02/19/2026 - House Rural Economic Development
Rural Economic Development
Transcript Highlights:
- I'm not here to say that their impact fees are not necessary.
- According to the development fees now, the permit fees and the impact fees, it's approximately $10,000
- This bill addresses two issues: the cost of the fees, but also the administrative side of how these fees
- This bill addresses two issues: the cost of the fees, but also the administrative side of how these fees
- , which would ultimately offset the need for impact fees.
Keywords:
SNAP, nutrition assistance, fast food, vitamins, waiver, food policy, municipal planning, homeowner association, building permits, single-family home, property rights, design standards, development fees, municipalities, infrastructure, public services, annual reporting, property development, tourism improvement area, TIA
Summary:
The Rural Economic Development Committee first took up HB 2950, which would allow governing bodies to approve tourism improvement areas to promote lodging and tourism as an economic development tool. Supporters from the Arizona Lodging and Tourism Association, Visit Yuma, and Visit Phoenix said tourism is a major economic driver, especially in rural communities, and argued the bill would give local areas a voluntary, industry-led way to market themselves, attract visitors, and support jobs without raising taxes on residents. Members discussed tourism in places such as Yuma and other rural destinations, and the committee voted 7-0 to give HB 2950 a do pass recommendation.
The committee then heard a presentation on rural economic development centered on Lucid Motors’ investment in Pinal County and its partnership with Central Arizona College. Speakers from the Arizona Commerce Authority, Central Arizona College, and Lucid described workforce training programs, including the Drive48 accelerator, which they said has helped train workers for advanced manufacturing jobs and raised local incomes. The committee read proclamations recognizing both Lucid Motors and Central Arizona College for their contributions to job creation, workforce development, and economic growth in rural Arizona.
Finally, the committee considered HB 2946, which would revise development fee requirements, including changes affecting the timing and administration of fees and a prohibition on charging development fees for accessory dwelling units. The sponsor and housing advocates said the bill was intended to help address housing affordability and give developers more predictable costs, while city and league representatives opposed it, arguing it would shift costs from growth to existing taxpayers and interfere with local infrastructure planning. After adopting an amendment that removed county-related provisions and made clarifying changes, the committee passed HB 2946 on a 4-1 vote with two members present, and the meeting adjourned.
HI
Transcript Highlights:
- Families are charged exorbitant fees, higher prices for regular phone charges, and they have to maintain
- Families are charged<01:58:20.960>
exorbitant <01:58:21.679>fees, <01:58:22.800>higher - Um, the FCC has said, with rules that go into effect in April, that the fees for phone calls can only
- So, uh, that's why we have this bill. effect in April that the fees for phone effect in April that the
- fees for phone calls<02:06:43.119>
can <02:06:43.440>only <02:06:43.679>be <02:06
Bills:
HB676
Keywords:
HB676, Hawaii correctional facilities, youth correctional facilities, adult correctional facilities, Department of Corrections and Rehabilitation, Office of Youth Services, inmate phone calls, prison phone calls, jail phone calls, free prison calls, free communication services, incarcerated persons, prison reform, reentry, family visitation, recidivism, video visitation, electronic messaging, commissions, ancillary fees
Summary:
The committee heard three public safety bills. HB 2235 would appropriate $1.3 million for the Military Affairs and Community Relations Office to strengthen coordination on military and defense issues. Supporters, including the Hawaii National Guard and DBEDT’s military relations office, said the office helps Hawaiʻi understand federal contracting, USA Jobs, and military-related economic impacts. One member questioned why the state should fund a DoD-related office while Hawaiʻi remains under-reimbursed on impact aid; supporters responded that the office serves Hawaiʻi communities and helps prepare residents for federal jobs. The chair said she intended to recommend the bill pass with a HD1, a blank appropriation to be filled in the committee report, technical amendments, a defective effective date, and updated office title language.
HB 2263 would expand Hawaiʻi family leave law to cover qualifying military exigencies. The Department of Labor and Industrial Relations, DBEDT’s military relations office, and the Hawaii National Guard supported the measure, saying military families often face short-notice deployments, relocations, briefings, and urgent family arrangements that require time away from work, and that aligning state law with federal standards would provide clarity and consistency. The chair said she would recommend passage with a HD1, a defective effective date, and technical amendments.
HB 2291 would clarify that certain National Guard Youth and Educational Programs employees are excluded from collective bargaining, rename the program, and codify its Hawaiian name. The Hawaii National Guard said it was a housekeeping bill with no appropriation, but requested an amendment to align the bill with updated authorities and program references; the chair asked for proposed language before the later decision-making. She said she would recommend passage with a defective date and the requested amendment if provided, and then recessed the hearing until 11:30 a.m. for decision-making on all three bills.
AL
Alabama 2026 1st Special Session
Alabama House Constitution, Campaigns and Elections Jan 21st, 2026
Constitution, Campaigns and Elections
Transcript Highlights:
- <00:12:02.640>
schedule Secretary of State and a fee schedule Secretary of State and a fee - So, we are now dealing with the fee not exceeding $1,000, right?
- And at this point, all cities are free to set their qualifying fees wherever they wish.
- It is not a partisan raise, but they set the qualifying fees for the offices at their discretion.
- Although you're saying it's just for... qualifying fees wherever they wish. qualifying fees wherever
Keywords:
parental rights, drag performances, public schools, public libraries, overnight programs, gender identity, minor safety, HB89, Medicaid, pregnant women, pregnancy, prenatal care, ambulatory prenatal care, presumptive eligibility, temporary Medicaid coverage, Alabama Medicaid Agency, maternal health, low-income women, health coverage, eligibility determination
FL
Transcript Highlights:
- I like the fact that you're including the clerks in some of the fees.
- I like the fact that you're including the clerks in some of the fees.
Keywords:
traffic enforcement, speed detection systems, school safety, traffic violations, reporting requirements, local authority, electronic signatures, vehicle titles, insurance regulations, auditing, total loss vehicles, specialty license plate, specialty plates, Florida DMV, DHSMV, Miami Northwestern Alumni Association, Miami Northwestern Senior High School, alumni association, commemorative plate, license plate fees
Summary:
The Transportation Committee met with a quorum and first took up SB 654 on traffic infraction enforcement, which would standardize procedures for red-light, school-zone speed, and school bus camera enforcement. The bill would allow clerks to retain 10% of penalty revenue, permit virtual hearings, require records retention, limit surveillance/data use, tighten school-zone flashing-light requirements, and add school board approval and reporting requirements for school bus camera programs. An amendment clarified reporting periods and which entity receives liability-transfer affidavits. Members raised questions about information-sharing, facial recognition, school-zone warnings, and school bus stop safety, but the committee accepted the amendment and reported the bill favorably.
The committee then considered SB 1080, which was amended by a delete-all to address FDOT direct payments to first-tier subcontractors and takeover agreements involving sureties and replacement contractors. The amended bill was reported favorably. The committee also approved a slate of appointments in tabs 1 through 6 by one vote.
Next, the committee heard SB 382 on electric bicycles and scooters. A strike-all amendment shifted the bill away from immediate enforcement changes and instead created an e-bike task force, required crash data collection and reporting, and retained rules requiring riders to yield to pedestrians, provide audible signals, and limit speed near pedestrians. Members discussed enforcement practicality, access concerns for riders who rely on e-bikes, and the need for public education and transparency. The amended bill was reported favorably. The committee then reported favorably SB 684, which removes certain signature requirements for electronic odometer disclosures in total-loss vehicle and vessel insurance transactions, and SB 880, which creates a new license plate for the Miami Northwestern Alumni Association. The meeting ended after all items were approved and the committee adjourned.
TX
Transcript Highlights:
- Change to the bill when the agency was moved to being more fee-based and how these fees compare to the
- The fee for a waste hauler permit is $100 annually, and so they have to pay $250. $50, $100 fee, and
- What you were receiving in general revenue with this fee structure, so that you have an even fee across
- Currently, we charge no fees for all of our fees. We have to have legislative approval.
- We have never charged for these fees.
Keywords:
oil and gas waste, application fees, permit amendments, environmental regulation, Texas natural resources, battery recycling, battery disposal, consumer batteries, energy storage modules, electrochemical devices, lithium-ion battery, household hazardous waste, solid waste, municipal recycling, waste management, battery stewardship, producer responsibility, TCEQ, Texas Commission on Environmental Quality, recycling program
TX
Transcript Highlights:
- Senate added a section 8-2 which mirrors... the language in A-1 to make certain that property as well as fee
- implementation, the complained of section contains two exceptions to the awarding of costs and attorney's fees
- and Wildlife with a seat at the table to mitigate any material harms to migratory birds and the construction
- And finally, the Senate applied the bill to any structure whose construction begins 90 days after the
Bills:
SB1637, SB1, HB300, SB2601, SB37, HB2011, HB3595, HB3071, SB12, HB3372, SB457, HB2067, SB2337, SB447, SB1506, SB1566, SB763, HB3556, SB13, SB2018, SB331, SB379, HB145, SB441, SB2878, HB2885, HB2017, HB5246, SB8, SB2308, SB1540, HB 119, SB1405, SB3059, SB15, SB568
Keywords:
SB 1637, deadly conduct, Texas Penal Code, Section 22.05, firearm, gun, pointing a gun, recklessness presumption, peace officer, law enforcement, police, officer-involved shooting, use of force, justification, self-defense, defense of others, Chapter 9, criminal prosecution, Penal Code amendment, appropriations
OK
Oklahoma 2026 Regular Session
Senate Legislative Session May 4th, 2026 at 01:30 pm
Oklahoma Senate Floor Meeting
Transcript Highlights:
- This is a request bill from the Construction Industries Board.
Bills:
SR28, SB201, SB1379, SB1525, SB1966, SB2112, SB2170, HB2749, HB3262, HB3265, HB3673, HB3781, HB3040, HB3076, HB3369, HB3982, HB3462, HB3465, HB3521, HB3796, HB3800, HB4095, HB4298, HB4316, HB4338, HB4408, HB4454
Keywords:
minimum salary, education funding, teacher compensation, Oklahoma education, salary schedule, human trafficking, victims, prevention, support services, Attorney General, pilot program, grant funding, SB1525, tourism, recreation, conference, Oklahoma Tourism and Recreation Department, Oklahoma Tourism and Recreation Commission, special agency account, private partnerships
AL
Alabama 2026 1st Special Session
Alabama House Ways and Means General Fund Committee Mar 11th, 2026
Ways and Means General Fund
Transcript Highlights:
- And then there's going to be an annual monitoring fee of $20,000.
- And we've got some language in be a fee of $175,000 be a fee of $175,000 for<00:25:33.360>
the - Another fee of $25,000 trust fund.
- monitoring fee of $20,000. monitoring fee of $20,000.
- <00:28:11.200>
9 18 cents new t uh new storage fee. 9 18 cents new t uh new storage fee. 9
Keywords:
campus chaplain, chaplain, school chaplain, volunteer chaplain, public schools, public K-12 education, public charter schools, local control, teacher support, student support services, religious volunteer, faith-based support, church-state separation, background check, sex offender registry, school volunteer, education policy, district attorney, compensation, constitutional amendment
TX
Texas 89th Regular
Press Conference: Senator Mayes Middleton Aug 4th, 2025
Texas Senate Floor Meeting
Keywords:
real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap
TX
Keywords:
real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap
AL
Alabama 2026 1st Special Session
Alabama House Transportation, Utilities and Infrastructure Committee Feb 4th, 2026
Transportation, Utilities and Infrastructure
Transcript Highlights:
- , or if you're excavators, construction, or if you're digging<00:01:52.640>
in <00:01:52.799> plan out and phase in the construction plan out and phase in the construction as<00:03:54.560>- projects where you get all construction projects where you get all the<00:03:49.360>
u <00:03: construction. All driving. construction. All driving.- Drilling, grading, marine construction.<00:04:54.720>
All <00:04:54.960>driving. - projects where you get all construction projects where you get all the<00:03:49.360>
Keywords:
underground facilities, excavation safety, One-Call Notification System, utility protection, public safety, underground damage prevention, notification system, construction safety, pipeline protection, utility management, Alabama Municipal Electric Authority, director compensation, municipality, electricity supply, board of directors, postpartum depression, postnatal care, maternal mental health, perinatal depression, postpartum screening
ND
North Dakota 2026 1st Special Session
Joint Appropriations Jan 21st, 2026 at 12:30 pm
Appropriations
Transcript Highlights:
- They operate under a COO construct. We had both prior. So that would be a change there.
- And is that conversion complete so that $750,000 was just maintenance fees at this point in time?
- we don't know of any other conversions at this point in time, so it would just be our maintenance fees
- Have other states co-signed our complaint, or are they paying any portion of legal fees for this complaint
- House Bill 1625 is the offshoot of a very large DOT project that's about to begin construction in the
Bills:
HB1623
Keywords:
HB 1623, North Dakota, rural health, rural health transformation program, medical facility infrastructure loan fund, medical facility infrastructure loan program, rural health loan program, Bank of North Dakota, Department of Health and Human Services, HHS, federal grant, health care infrastructure, rural hospitals, critical access hospitals, nonprofit health care providers, gap financing, loan fund, public health funding, healthcare financing, Medicaid
Summary:
The committee first heard House Bill 1624, the “Universal Lunch Bill,” from Rep. Mike Nathie. He argued the proposal should be placed in Century Code rather than the Constitution so future legislatures can adjust it if state finances tighten, and said the bill would start the program a year earlier with a $65 million appropriation for one school year. DPI testified that the estimate did not include nonpublic schools that do not participate, and members questioned the impact on Title I, free-and-reduced applications, private-school accountability, breakfast mandates for schools that do not currently serve breakfast, and whether the funding could come from the DPI budget or other sources. Supporters, including North Dakota United, the North Dakota Catholic Conference, a pediatrician, and the American Heart Association, said universal meals improve student health and learning, reduce family costs, and are better handled in statute than by constitutional amendment. No opposition testimony was offered, and the chair closed the hearing for later work-session action.
The committee then took up House Bill 1627, introduced by Rep. Tye Dressler, which would raise the income threshold for the state-funded school lunch program from 225% to 300% of poverty, with an estimated cost of about $7 million for 2026-27. Dressler said the bill is intended as a targeted, budget-friendly alternative to the ballot measure and emphasized that the state should maximize federal meal dollars while improving participation in the current program. Members questioned whether raising the threshold would actually increase utilization, whether a dollar amount would be clearer than a percentage, and how the change would affect federal reimbursements and application rates. DPI said it could quickly calculate additional percentage levels, and the chair closed the hearing, directing DPI to prepare more numbers for the work session.
Finally, the committee opened Senate Bill 2403, presented by Sen. Schiable, to create a short-term bridge-loan program for financially distressed hospitals, centered on Jacobson Memorial Hospital in Elgin. The bill would authorize up to $5 million per loan, with a $10 million appropriation available on a first-come, first-served basis, and would run only through June 30, 2027. Schiable said the hospital’s debt and operating problems threaten local health care, ambulance service, and the community’s economy, and that the proposal was designed narrowly with Bank of North Dakota review to avoid creating a broad precedent. Committee members asked whether the appropriation could be reduced and whether the bank would still apply commercial feasibility and repayment standards; Schiable said yes, the bank would still evaluate the loan and could reject it if it was not sound.
ND
North Dakota 2026 1st Special Session
Joint Appropriations Jan 21st, 2026 at 10:30 am
Appropriations
Transcript Highlights:
- New construction, building expansion, or purchasing of buildings is not allowed.
Bills:
HB1623
Keywords:
HB 1623, North Dakota, rural health, rural health transformation program, medical facility infrastructure loan fund, medical facility infrastructure loan program, rural health loan program, Bank of North Dakota, Department of Health and Human Services, HHS, federal grant, health care infrastructure, rural hospitals, critical access hospitals, nonprofit health care providers, gap financing, loan fund, public health funding, healthcare financing, Medicaid
Summary:
The committee heard House Bill 1623, the appropriations bill tied to North Dakota’s Rural Health Transformation Program, which is funded through a new federal rural health care grant. Senator Bekkedahl explained the bill’s background, the interim committee process that developed it, and the federal conditions attached to the award, including spending deadlines, administrative cost limits, and restrictions on uses such as new construction, supplanting existing funding, and certain other costs. Legislative staff then walked through the seven sections of the bill, including appropriation authority, transfer authority, contingent appropriations for pass-through grants, procurement and public improvement exemptions, recipient reporting, legislative reporting, and immediate effective date.
Commissioner Traynor and HHS staff described how the department plans to implement the program, emphasizing that the funding is intended to improve rural access, workforce recruitment and retention, technology and data connectivity, and community health initiatives. They said the department will rely on local applications, technical assistance, templates, listening sessions, and partnerships with providers, schools, public health units, tribal entities, and other community groups. Members asked about reimbursement timing, upfront costs, administrative expenses, sustainability after the five-year grant period, and whether CTE centers, public health units, gyms, grocery stores, and other community partners could participate; the department said yes, within program rules and with a focus on measurable outcomes and sustainability.
Several supporters testified in favor. Mental Health America of North Dakota and the Mental Health Advocacy Network supported the bill and urged investment in community-based mental health, crisis response, children’s services, peer support, and mobile crisis teams. HIA Health described the grant as a chance to expand home-based and hospice care, noting that rural providers already have workable models but need funding to scale them. A cybersecurity representative also supported the bill, warning that the large amount of health data and AI-related tools will require strong data protection and professional support. The hearing was closed with no opposition testimony, and the committee announced it would return later in the day for further work on the bill and other measures.
TX
Keywords:
pipeline, construction, cash bond, county authority, local government, injection wells, environmental regulation, water quality, site inspection, geoscientist, satellite imagery, interstate compact, liquefied natural gas, energy resources, Gulf Coast, regulatory coordination, HB 2970, Gulf Coast Protection District, Special District Local Laws Code, governor appointment
Summary:
The Senate Committee on Natural Resources met with a quorum present and took up several bills, mostly as pending business. HB 1089, creating the Gulf Coast Protection Account to be administered by the General Land Office, was laid out as the House companion to SB 795; Senator Alvarado moved it be reported favorably, and it passed the committee 8-0. The committee also adopted a committee substitute for HB 2970 and then reported it favorably 9-0, despite the motion wording recommending the substitute in lieu of the original bill. HB 2890, HB 1238, and HB 206 were each laid out and reported favorably to the full Senate by 9-0 votes.
For each bill reported favorably, members also approved motions to place the bill on the local and uncontested calendar, with no objections. The transcript reflects brief procedural repetition and some garbled audio, but the actions are clear: the committee advanced all measures considered during the meeting without recorded opposition. The chair then announced there was no further business and the committee stood in recess subject to the call of the chair.
TX
Transcript Highlights:
- , some counties have begun imposing a cash bond requirement as a condition of approval for the construction
- Therefore, pipeline infrastructure is essential, and construction can be hindered by the requirement
- bond as a HB 206 prohibits counties from requiring a cash bond as a condition of approval for the construction
Keywords:
pipeline, construction, cash bond, county authority, local government, injection wells, environmental regulation, water quality, site inspection, geoscientist, satellite imagery, interstate compact, liquefied natural gas, energy resources, Gulf Coast, regulatory coordination, HB 2970, Gulf Coast Protection District, Special District Local Laws Code, governor appointment
Summary:
The Senate Committee on Natural Resources met with a quorum initially lacking, then took up several bills and heard brief testimony. HB 206, by Rep. Craddick, would prohibit counties from requiring cash bonds as a condition for pipeline construction approvals, while still allowing other forms of financial assurance; the sponsor and a Target Pipeline witness said cash-bond mandates create unnecessary costs and uncertainty, and the bill was left pending. HB 2890, by Rep. Patterson, would create an interstate compact among Gulf Coast states to coordinate and support the liquefied natural gas industry; the sponsor emphasized LNG’s economic importance and said the bill mirrors prior compact language that does not require congressional approval, and it was left pending after no public testimony. HB 1238, by Rep. Geren, would let TCEQ use third-party inspection reports and remote technology when reviewing proposed Class I injection wells; the sponsor and a uranium industry witness said it would streamline regulation and support industry, and it was left pending. HB 2970, by Rep. Paul, the House version of SB 410, would require the Gulf Coast Protection District’s final gate design to accommodate two-way vessel traffic and allow the governor to appoint the district’s presiding officer; the committee substitute was explained and the bill was left pending. With members scattered in other committees, the chair said the committee would recess and later reconvene to vote and complete its work.
TX
Bills:
HB 346, HB 1360, HB 1510, HB 1606, HB 1804, HB 1805, HB 2156, HB 2391, HB 2767, HB 3022, HB 3044, HB 3272, HB 3293, HB 3493, HB 3809, HB 3824, HJR 110, HB 2463
Keywords:
expedited service, business records, veteran-owned businesses, franchise tax, fee schedule, Texas Ethics Commission, election reporting, campaign finance, violation categorization, penalties, public disclosure, ethics, transparency, political subdivisions, administrative penalties, compliance, religious freedom, commission, government, advocacy
TX
Bills:
HB 346, HB 1360, HB 1510, HB 1606, HB 1804, HB 1805, HB 2156, HB 2391, HB 2767, HB 3022, HB 3044, HB 3272, HB 3293, HB 3493, HB 3809, HB 3824, HJR 110, HB 2463
Keywords:
expedited service, business records, veteran-owned businesses, franchise tax, fee schedule, Texas Ethics Commission, election reporting, campaign finance, violation categorization, penalties, public disclosure, ethics, transparency, political subdivisions, administrative penalties, compliance, religious freedom, commission, government, advocacy
MN
Transcript Highlights:
- construction across the country<00:37:05.119>
for <00:37:05.319>lots <00:37:05.560> - , new housing construction.
- in our city, which would remove that completely as a barrier to new housing construction.
- They also told me that this is the lowest number of permits that's ever been pulled on a construction
- <00:42:43.960>
uh ever been pulled on a construction uh ever been pulled on a construction
Keywords:
data centers, tax exemption, Minnesota statutes, economic development, employment growth, income tax, tax brackets, tax adjustments, Minnesota, tax policy, underutilized buildings, adaptive reuse, building conversion, historic preservation, downtown revitalization, vacant property, vacancy reduction, refundable tax credit, income tax credit, grant in lieu of credit