Video & Transcript Research : 'IRS'
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MN
Minnesota 2025-2026 Regular Session
House Fraud Prevention and State Agency Oversight Policy Committee 5/5/26
Fraud Prevention and State Agency Oversight Policy
Transcript Highlights:
- receipts of more than $750,000, they have to provide four things: a $25 fee, a one-page form, their IRS
- applications and to the federal data sharing hub, which can be used to pull in the data needed to evaluate IRS
- uh<01:41:59.360>
you <01:41:59.520>know <01:41:59.920>um <01:42:00.159>IRS - <01:42:00.719>
income <01:42:01.840>uh evaluate uh you know um IRS income uh evaluate - uh you know um IRS income uh citizenship citizenship citizenship um<01:42:03.920>
you <01:42:04.080
MN
Transcript Highlights:
- individual little tests, another 2,500 tests making sure things are working back and forth with the IRS
- individual little tests, another 2,500 tests making sure things are working back and forth with the IRS
- were made to the Treasury payments system, which includes data that's held by the department or by the IRS
- But if the information at the federal level and at the IRS is not secure, then no taxpayer in Minnesota
- She continued that, this past week, there had been reports about IRS employees hired specifically to
MN
Minnesota 2025 1st Special Session
Committee on Jobs and Economic Development - 02/10/25
Jobs and Economic Development
Transcript Highlights:
- um have you filed a 990<00:15:50.600>
with <00:15:50.759>the 990 with the 990 with the IRS - 53.880>
Spencer <00:15:54.880>chair <00:15:55.240>thank <00:15:55.360>you IRS - uh Mr Spencer chair thank you IRS uh Mr Spencer chair thank you chairman<00:15:56.000>
thank < - Princess mentioned, last year we also had the release of a Harvard study done in conjunction with the IRS
- Princess mentioned, last year we also had the release of a Harvard study done in conjunction with the IRS
Summary:
The committee heard testimony on SF 818, a request for funding for the Block Builders Foundation, which provides financial literacy and job-readiness training for youth. Senator Fate and testifiers described a 12-week program covering budgeting, savings, banking, credit, debt, career exploration, job preparation, entrepreneurship, and mentorship. They said the program served youth ages 13 to 19, had expanded to multiple cohorts, and had produced graduation ceremonies and job placements. Testifiers also said the organization had transportation challenges and limited space, and that additional funding would help with staffing, participant support, and transportation partnerships.
Committee members asked extensive questions about the program’s outcomes, funding sources, and finances. Block Builders said it had 40 graduates in the most recent cohort, with 30 placed in jobs, and that participants who complete the program receive a $500 stipend. The organization said it had been operating since 2023 in North and South Minneapolis, had received $50,000 from the state previously, and raised additional community support. Members also asked about IRS filing status, audits, and how outcomes were measured; the organization said outcomes were tracked through graduation and certificates, and that it had not yet filed a 990 because it had not reached the threshold. The bill was laid over for possible inclusion, with committee members noting the current language makes the appropriation available only through June 30, 2026 unless amended.
The committee then began hearing SF 927. An A1 technical amendment was adopted without objection. Senator Pappas introduced the bill, which would appropriate $1.5 million to the Mung American Partnership for workforce development and business lending. The transcript cuts off before further testimony or committee action on SF 927.
MN
Minnesota 2025-2026 Regular Session
House Judiciary Finance and Civil Law Committee 2/26/26
Judiciary Finance and Civil Law
Transcript Highlights:
- Imagine this: when you challenge the IRS, your full tax return is placed in a public file where anyone
- Imagine this: when you challenge the IRS, your full tax return is placed in a public file where anyone
- Imagine this: when you challenge the IRS, your full tax return is placed in a public file where anyone
Keywords:
Safe at Home, address confidentiality, domestic violence, sexual assault, stalking, harassment, victim privacy, survivor protection, confidential address, protected address, secret address, identity protection, residential confidentiality, program participant, nondiscrimination, court disclosure, protective order, service of process, driver's license, state ID
WY
Wyoming 2026 Regular Session
Senate Floor Session-Day 2, February 10, 2026-AM
Wyoming Senate Floor Meeting
HI
Hawaii 2026 Regular Session
CPC Public Hearing - Thu Feb 5, 2026 @ 2:00 PM HST
Consumer Protection & Commerce
Transcript Highlights:
- Scammers pretend to be police, IRS, family and loved ones, and they pressure people into using crypto
- Scammers pretend to<00:48:33.359>
be <00:48:33.520>police, <00:48:33.920>IRS, <00 - 34.880>
and <00:48:35.119>loved <00:48:35.359>ones Scammers pretend to be police, IRS
Keywords:
eviction, housing stability, tenant screening, court records, writ of possession, foreclosures, public sale, eligible bidders, housing, downpayment, judicial foreclosure, digital financial assets, consumer protection, financial kiosks, refunds, transaction security, HB1642, Hawaii, cryptocurrency ATM, crypto ATM
Summary:
The committee on Consumer Protection and Commerce met on February 5, 2026, and heard testimony on several bills, beginning with HB 227 relating to eviction records. Supporters, including the Public First Law Center and the Office of Hawaiian Affairs, argued the bill would help people who prevail in eviction cases avoid long-term housing harm from online court records, while the Public First Law Center said keeping records off eCourt Kokua would not violate the First Amendment because the records would still be available in person. Members discussed access-to-justice concerns, and a witness said legal aid attorneys could still access the records through the attorney-only Jeff’s system and the court’s access-to-justice room. The chair also asked about precedent, and a witness cited a Hawaii Supreme Court case as supporting removal from the online database rather than sealing records entirely.
The committee then took up HP 1775 relating to foreclosures, but the transcript only shows in-person opposition comments from the Hawaii State Bar Association Collection Law Section, the Hawaii Credit Union League, and the Hawaii Bankers Association. The credit union and banking groups said they had concerns about broader negative impacts on mortgage lending and other requirements, but no detailed discussion or action was captured before the committee moved on. The next measure, HB 1560 relating to consumer protection, drew support from the Office of Consumer Protection and cryptocurrency companies including Coinflip and America Digital, which said they already use wallet-pinning and other safeguards to prevent fraud. AARP Hawaii did not take a formal position but said the bill addressed a real problem, noting that Hawaii residents, especially in Kona, had lost more than $920,000 in 2024 to cryptocurrency ATM scams and arguing that stronger oversight was needed.
The committee also heard HB 1642, which would ban cryptocurrency kiosks. The Office of Consumer Protection supported the ban as the best way to protect consumers from fraud, while Coinflip, Bitcoin Depot, and America Digital opposed it, arguing kiosks provide cash-based access to crypto, especially for unbanked or underbanked consumers, and that targeted regulation would be better than an outright ban. AARP Hawaii took no formal position but strongly emphasized the harm caused by scams, saying victims are often frightened into acting quickly and that kiosk transactions currently lack enough friction or intervention. Finally, HB 1647, also on consumer protection, would impose liability on host businesses that provide space for crypto kiosks. The Office of Consumer Protection warned small businesses might not understand the liability, while Coinflip, Bitcoin Depot, and America Digital opposed the bill, saying it would unfairly shift enforcement duties to host stores and could discourage businesses from hosting kiosks, effectively creating a de facto ban. No votes or final committee actions were taken in the portion of the meeting provided.
KY
Kentucky 2025 Regular Session
House Standing Committee BR Sub. on Health & Family Services (2-26-25)
Transcript Highlights:
- little<00:03:29.360>
bit <00:03:29.480>of <00:03:29.560>a <00:03:29.840>ire - Services also has a little bit of a ire Services also has a little bit of a ire fmap<00:03:31.239
Summary:
The subcommittee met to review the Department for Medicaid Services’ program integrity work. Commissioner Lisa Lee and Program Integrity Director Jennifer Dudinsky outlined Kentucky Medicaid’s structure, funding, enrollment, and spending, including FMAP rates, the size of the Medicaid and KCHIP populations, the number of providers, and 2024 expenditures. They also described the managed care and fee-for-service populations, noting that managed care serves most members while fee-for-service is concentrated in long-term care and waiver populations.
Most of the discussion focused on fraud, waste, abuse prevention, and provider oversight. The department described its provider enrollment and certification checks, revalidation requirements, site reviews, fingerprinting for some high-risk providers, and termination grounds such as false application information, Medicare actions, unreported ownership changes, and abandonment of a provider number. Members asked about nonprofit ownership reporting, MCO fraud oversight, and how the department tracks unusual CPT code utilization, especially in behavioral health. The department said it uses data analytics, audits, policy review, and collaboration with behavioral health staff to monitor those trends.
Dudinsky explained the division’s four branches: provider licensing and certification, audits and compliance, recovery, and third-party liability/estate recovery. She described prepayment and postpayment audits, referrals of credible fraud allegations to the Attorney General, monthly meetings with the AG’s office, and coordination with the Office of Inspector General, CMS, HHS OIG, MCOs, and other partners. She also explained payment suspensions, stand-downs during law enforcement investigations, and recovery efforts for overpayments, provider/member fraud, and third-party liability. The department said its recovery and avoidance efforts produced more than $251 million in savings so far in 2025. No votes or formal actions beyond approving the minutes were taken.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Labor and Workforce Development Jun 21st, 2026 at 10:30 am
Joint Committee on Labor and Workforce Development
Transcript Highlights:
- So the bill works by just removing the reference to the outdated IRS form, which, you know, when the
- IRS changed the name of a form, it inadvertently stripped benefits from over 10,000 workers in the state
Summary:
The hearing focused on employment rights legislation, especially the Protect Labor Act (H. 2086/S. 1327), which would create state-level labor protections if federal private-sector labor law is weakened or struck down, and would also add protections such as bans on captive audience meetings, virtual elections, stronger misclassification rules, and protections for health care workers and immigrant workers. Supporters from the AFL-CIO, nurses, SEIU, UAW, building trades, teachers, graduate workers, and policy groups argued that the bill is needed because of Trump administration actions, Project 2025, and threats to the NLRA and NLRB. They described the bill as a “trigger” law meant to preserve organizing and bargaining rights in Massachusetts if federal protections disappear or if the NLRB declines jurisdiction over certain workers.
The committee also heard testimony on bills to restore a limited right to strike for certain public employees (H. 2078/S. 1311 or related filings). Supporters, including a representative, educators, and labor advocates, said the current ban on public employee strikes weakens good-faith bargaining and leaves workers without leverage to secure wages, staffing, and student supports. They argued that strikes are used as a last resort and that legalizing them under defined conditions would improve negotiations and better reflect the realities of recent teacher strikes in Massachusetts. The Massachusetts Municipal Association opposed the strike bills, warning that public employee strikes are already prohibited by state law, that strikes disrupt students and communities, and that local governments face budget constraints under Proposition 2 1/2.
The committee also took testimony on paid family and medical leave bills (S. 1351/H. 2110 and S. 1352), which would improve notice to workers, expand public reporting on claim denials and demographics, and fix a technical definition issue that has limited access for some covered contract workers. Witnesses from legal aid, policy organizations, and a small business owner said the changes would improve transparency, equity, and access to benefits without imposing major burdens on employers. Additional testimony supported a railroad sick leave bill and a private construction transparency bill, with Senator Keenan urging favorable action on both. No votes were taken during the hearing; members asked questions, and several witnesses and legislators requested favorable reports on the bills.
AZ
Transcript Highlights:
- Special Agent in Charge Karissa Messick of the IRS Criminal Investigation Field Office issued the following
- Special agent in charge Karissa Messick of the IRS Criminal Investigation Field Office issued the following
Keywords:
funding, auditor general, county treasurer, procedural reviews, state appropriations, HB2388, Arizona Commerce Authority, ACA, small modular reactor, SMR, nuclear energy, advanced nuclear, data center, data centers, economic development, study, appropriation, general fund, jobs, wages
Summary:
The committee first heard HB 2584, which would prohibit public funds from being used for genetic sequencing equipment made by companies owned or controlled by entities domiciled in a foreign adversary. The sponsor said the bill is intended to prevent sensitive genetic data from being sold or used against the United States. There was little public testimony, and the committee approved the bill on a 13-5 vote for a do pass recommendation.
Members then considered HB 2804, a rural development and housing tax credit bill that would let the Department of Housing allocate up to $2 million per year in credits for qualifying rural affordable housing projects, with the program set to expire in 2037. Supporters, including the sponsor, the mayor of Flagstaff, and housing investors and developers, said the credit would leverage federal LIHTC dollars, attract private capital, and help finance affordable housing for seniors, veterans, and low-income residents in rural Arizona. Opponents from the Arizona Free Enterprise Club argued state LIHTC programs are inefficient, costly, and hard to oversee. The committee passed the bill 13-4.
The committee also heard HB 2388, as amended, which appropriates $100,000 to the Arizona Commerce Authority to study the economic benefits of small modular reactors and data centers, with a report due by June 30, 2027. Supporters said the study could help Arizona plan for future energy and data-center growth, while opponents argued the agency already has other funding sources and should not receive additional money for the study. The amended bill passed 10-7.
After a presentation from Auditor General Lindsay Perry on county treasurer procedural reviews and the Santa Cruz County embezzlement case, the committee approved HB 2352, which provides $2,385,900 in FY 2029 for the Auditor General to continue county treasurer reviews, on an 11-7 vote. The committee then unanimously approved HB 2418, as amended, which directs $600,000 to be evenly distributed among five major incident task force counties and codifies the longstanding distribution practice. Finally, the committee took up HB 2499, the first of two ESA administration bills, which would appropriate $2.6 million and 12 FTEs to the Department of Education for ESA administration and oversight beginning in FY 2027; the bill drew extended debate about ESA growth, accountability, testing, and spending oversight, but the transcript cuts off before the final vote.
AZ
Transcript Highlights:
- colleagues across the aisle who call this a political organization, Turning Point USA is a 501(c)(3) IRS-authorized
- colleagues across the aisle who call this a political organization, Turning Point USA is a 501(c)(3) IRS-authorized
Bills:
HB2070, HB2129, HB2227, HB2439, HB2667, HB2745, HB2773, HB2825, HB2873, HB2876, HCR2005, HCR2044, SB1002, SB1036, SB1054, SB1271, SB1432, SB1435, SB1437, SB1439, SCR1022, SCR1031, SCR1033
Keywords:
flood relief, Gila County, emergency funding, public safety, environmental cleanup, municipal libraries, annual reporting, state legislation, transparency, government accountability, chiropractic, chiropractor, chiropractic board, state board of chiropractic examiners, license discipline, unprofessional conduct, patient records, record retention, HIPAA, conflict of interest
Summary:
The committee first heard SB 1036, which would tighten unemployment insurance eligibility by requiring five weekly work-search actions, weekly reporting to DES, cross-checks against outside data sets before payment, and employer reporting when former employees refuse work or return-to-work offers. The sponsor and supporters said the bill is aimed at reducing fraud and overpayments and encouraging faster reemployment, while DES said it was neutral but warned of implementation costs, added workload, and possible impacts on apprenticeship programs and appeals. After a technical amendment was adopted, the bill received a do-pass as amended recommendation on a 4-3 vote.
The committee then considered SB 1054, a strike-everything amendment dealing with city and town emergency measures. The bill would make local emergency ordinances and resolutions subject to referendum, with a 30-day filing window and a ballot vote determining whether the measure remains in effect. Mayors and council members from Payson testified in support, describing repeated use of emergency clauses to pass tax and bond measures and arguing the practice undermines the constitutional referendum right; the League of Arizona Cities and Towns opposed the bill, saying it would defeat the purpose of emergency powers and slow city responses to true crises. The committee adopted the amendment and gave the bill a do-pass as amended recommendation on a 4-2 vote.
Next, SCR 1022 was heard, proposing to increase the House from 60 to 90 members, with three House districts nested within each Senate district, subject to voter approval and delayed applicability. The sponsor argued the change would improve representation by reducing the number of constituents per legislator and make Arizona more in line with other states; some members raised concerns about cost, logistics, and the need for more study, while one public witness strongly supported the measure. After adopting an amendment delaying implementation from 2033 to 2043, the resolution received a do-pass as amended recommendation on a 5-2 vote.
The committee also approved SB 1271, which would bar municipalities from penalizing businesses based on the number of emergency-service calls or the value of stolen or damaged property, with exceptions for malicious, knowingly false, or frivolous calls. Supporters said the bill protects businesses from being discouraged from calling 911, and the Goldwater Institute said it would preserve access to emergency services while still allowing action on false alarms; the bill passed 6-1. SB 1437, requiring public records to be provided in the least expensive manner possible and electronically when requested, also passed unanimously after testimony from Goldwater about high fees and delays for electronic records. Finally, the committee began hearing SB 1439, a strike-everything amendment creating a Conservative Grassroots Network special license plate and fund, but the transcript cuts off before testimony or action on that item.
CA
California 2025-2026 Regular Session
Assembly Higher Education Committee Jul 8th, 2025
Transcript Highlights:
- Because, first, while FAFSA is not sharing information yet with ICE, the IRS is going to, and your IRS
Summary:
The Assembly Higher Education Committee heard several Senate measures focused on student access, workforce needs, and institutional stability. Senator Laird presented SJR 4, which urges the federal government to restore NIH funding cuts and protect California’s research universities; UC testified in support and there was no opposition. Senator Ashby presented SB 761, the CalFresh for Students Act, to connect Cal Grant applicants with potential CalFresh eligibility and expand qualifying programs; the bill drew broad support from higher education, student, anti-hunger, and county groups, with members sharing personal experiences with food insecurity and no opposition.
Senator Cabaldon presented SB 520 to create a California Nurse Midwifery Education Fund for a new master’s-level nurse midwifery program, citing maternal health disparities and provider shortages, especially in rural and Central Valley communities. Supporters from the California Nurse Midwives Association and the Black Wellness and Prosperity Center emphasized workforce shortages and maternal mortality; one member raised concerns about the bill’s use of inclusive language, but the bill was otherwise well received. Cabaldon also presented SB 640, which would create a statewide direct admissions process to CSU for eligible high school seniors using existing data systems; supporters said it would reduce barriers, improve equity, and help declining-enrollment campuses, while members raised questions about special education students, rural access, dual enrollment, and measuring effectiveness. The committee voted SB 640 out on a 6-0 roll call.
Cabaldon’s SB 744 would preserve California students’ access to enrollment and financial aid if a federally recognized accrediting agency loses approval, by treating affected institutions as accredited for state purposes; the bill drew no public testimony and advanced on a 4-2 roll call. Senator Cortese’s SB 494 would require classified school employees’ disciplinary appeals to be heard by an administrative law judge, matching protections already available to teachers and community college faculty; labor groups supported the bill, while school districts and administrators opposed it over cost, local control, and implementation concerns. The committee also heard SB 550, a revised pilot to allow San Jose State and a nonprofit, state-accredited law school to jointly develop a public law school pathway; supporters argued it would expand affordable legal education and public-interest careers, while UC and independent colleges opposed it as inconsistent with the Master Plan. Members debated access, jurisdiction, funding, and bar pass rates, and the bill advanced on a 4-2 roll call to the Judiciary Committee.
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Wednesday, June 4, 2025)
US Federal House Floor Meeting
Transcript Highlights:
- Five, it terminates the IRS Direct File program, a successful free tax filing service that helped over
- Five, it<03:06:09.359>
terminates <03:06:09.920>the <03:06:10.160>IRS <03:06:10.720 - >
direct <03:06:11.120>file it terminates the IRS direct file it terminates the IRS direct
AR
Transcript Highlights:
- Brent Ire.
Summary:
The committee first considered an $88,000 used tire program contract for District 4 with LTR Intermediate Holdings. Senators raised concerns that the tire district’s revised business plan had not yet been approved and that the contract could worsen cash flow before funding was confirmed. Questions were also raised about procurement language in the RFP that excluded bidders under corrective action plans. After discussion, a motion was made and approved to hold the contract until next month so the tire board could appear and answer questions.
Members then reviewed a large slate of methods of finance, alternative delivery projects, and discretionary grants. These included capital projects at ASU Mid-South, Arkansas Tech, Ozarka, UA Fayetteville, UA Little Rock, UAMS, and UCA; a new UCA multi-purpose arena project estimated at $75.5 million; and DHS and Department of Health grants for aging services, substance abuse prevention, mental health, nutrition, hearing-loss follow-up, HIV services, and rural hospital quality improvement. All of these items were reviewed without objection.
The committee also heard a ratification request from UAMS for a Family and Medical Leave Act outsourcing contract with FMLA Source. UAMS said an amendment had been prepared but never submitted for review, and payments continued after expiration; members expressed frustration and asked UAMS to review whether other contracts had similarly lapsed. The committee then reviewed numerous construction-related, intergovernmental, out-of-state, and in-state contracts, including airport economic impact study work, parking guidance technology at the University of Arkansas, veteran nursing services, and multiple DHS service contracts. Most items were reviewed without objection, and the meeting adjourned after reports of routine contract amendments and minor contracts were presented for information.
NM
Transcript Highlights:
- I mean, the alternative is to call the IRS and say you sold STVs and we haven't used it in six years
Keywords:
cancer treatment, revenue bonds, Gila Regional Medical Center, Nor-Lea General Hospital, healthcare funding, capital outlay, capital projects, appropriations, reversion, encumbrance, reauthorization, reappropriation, general fund, capital development and reserve fund, tribal infrastructure project fund, Department of Finance and Administration, DFA, state board of finance, severance tax bonds, tax-exempt bonds
OK
Oklahoma 2026 Regular Session
Local and County Government Feb 3rd, 2026 at 01:30 pm
Local and County Government
Transcript Highlights:
- Ir question mark. Thank you for that question.
Keywords:
municipal zoning, home-based businesses, no-impact businesses, local government, regulation, short-term rentals, municipal ordinance, municipal court, court of record, court not of record, city penalties, fine limits, penalty cap, ordinance enforcement, state statute, traffic offenses, speeding, parking, DUI, DWI
FL
Transcript Highlights:
- Is there public testimony on the bill Paul hand around with FAA IR? It's a poor. Thank you.
MO
FL
Florida 2025 Regular Session
Military and Veterans Affairs, Space, and Domestic Security Oct 7th, 2025
CA
California 2025-2026 Regular Session
Assembly Floor Session Mar 17th, 2025
California House Floor Meeting
NH
New Hampshire 2025 Regular Session
House Ways and Means (04/22/2025)
Transcript Highlights:
- Uh, more quickly on the topic immediately at hand, there's something like 54 IRS programs, but New Hampshire
- Uh, more quickly on the topic immediately at hand, there's something like 54 IRS programs, but New Hampshire
- There's something like<04:35:27.000>
54 <04:35:28.000>IRS <04:35:28.639>programs, - ><04:35:29.240>
but <04:35:30.240>New <04:35:30.680>Hampshire Like 54 IRS programs - There's no correlation between the two, between what the IRS considers to be a not-for-profit charity
Summary:
The committee first took up SB 63, which concerns funding for the division of travel and tourism and its relationship to the meals-and-rooms tax calculation. Members asked for confirmation that the bill would not affect municipal distributions under RSA 78-A:26. Jennifer Ramsey of the Department of Revenue Administration explained that the amendment does not change meals-and-rooms distributions, but instead corrects the calculation for the travel and tourism appropriation by adding back the municipal fund transfer before applying the 3.15% floor. Chris Shay of the Office of the Attorney General agreed with that explanation. The committee also discussed the complexity of the meals-and-rooms statutes and the possibility of a future cleanup effort. The committee then voted 19-0 to recommend SB 63 ought to pass; it will not go on consent because it has a fiscal note.
The committee next considered SB 60, relative to advanced deposit account wagering. Rep. Murphy moved ought to pass, explaining that the bill would regulate advanced deposit wagering on horse racing and impose a 1.25% revenue share on wagers from New Hampshire residents, generating roughly a quarter-million dollars in new lottery revenue in the first year. The motion passed 19-0, and the bill will not go on consent because of its fiscal note. The committee then voted 19-0 to recommend SB 147 ITL, with members noting that live racing facilities are in decline and the market is shrinking. SB 160, which updates raffle ticket pricing and prize limits for bingo-related gaming, also passed ought to pass 19-0 and will not go on consent.
The committee then took up SB 73, which revises coverall bingo rules and increases prize limits. An amendment, 2025-1470H, was offered to raise the total prize amount to $5,000; members supported it as a reasonable compromise, and the amendment was adopted unanimously. The bill as amended then passed ought to pass 19-0, again with a fiscal note preventing consent placement. After those votes, the committee moved into a work session on SB 83, where members began discussing the bill’s video lottery terminal provisions, including the meaning of “maximum wager,” the absence of a cumulative betting cap, and concerns that the bill combines several distinct policy changes—tax treatment, VLT rules, renaming, and a self-exclusion database—into one measure. No vote was taken on SB 83 during the work session, and members indicated they would continue discussion later after reviewing side-by-side materials.