Transcript Highlights:

• Pursuant to Assembly Rule 96, I request unanimous consent to re-refer the following bills to committee
• Pursuant to Assembly Rule 96, I request unanimous consent to re-refer the following bills to committee
• Committee; and SB 1164, Cervantes, from the Elections Committee to the Judiciary Committee and then back
• Pursuant to Assembly Rule 96, I request unanimous consent to re-refer the following bills to committee
• I am re-referring the following bills to committee pursuant to Assembly Rule 77.2: File item 22, SB 804

Summary: The Assembly convened after a quorum call, offered prayer and the Pledge of Allegiance, and then handled a series of procedural motions, including re-referrals of several bills and permission for committee notice changes. Members also made guest introductions, including anesthesia residents, family members, and a legislative intern. The body then took up House Resolution 118 by Assembly Member Garcia, welcoming the 2026 FIFA World Cup to California and highlighting the state’s host cities, economic benefits, and international goodwill. Several members spoke in support, emphasizing local hosting roles, cultural connections, and anticipated tourism and revenue. The resolution received 64 co-authors and was adopted by voice vote. On the daily file, the Assembly passed and retained or continued a number of items, then considered Assembly Concurrent Resolution 193 by Majority Leader Aguiar-Curry proclaiming 2026 the International Year of the Woman Farmer. Supporters described the role of women in California agriculture and the barriers they face; the resolution received 69 co-authors and was adopted. The Assembly also adopted Assembly Concurrent Resolution 210 by Assembly Member Jackson, establishing a sister-state relationship with Gauteng province in South Africa, with members speaking to economic, educational, and cultural ties; it received 65 co-authors and was adopted by voice vote. The second-day consent calendar was then taken up. House Resolution 113 by Assembly Member Jeff Gonzalez, on focal segmental glomerulosclerosis, was added to by 68 co-authors and the consent calendar passed 73-0. The remaining consent items were listed, and the Assembly proceeded to adjournment in memory statements for Norman L. Ford, Jr. and James McCain, Sr., followed by a moment of silence for each. The desk was ordered to remain open for budget-related business, and the House adjourned until Monday, June 15, upon the call of the Speaker.

Transcript Highlights:

• Chairman and committee.
• Representative Crane-13, just a Rule 80 declaration. Let the record show Rule 80.
• Representative Monks, Rule of 80. Yep. Lady, Mr. Chair. Representative Monks. Rule of 80.
• Committee, we do have a motion properly before the committee.
• Okay, committee, we do have a motion before the committee. Thank you for your testimony.

Committee: House Business

Keywords: 989, all

Transcript Highlights:

• The Committee on Rules is called to order. The secretary will note the attendance.
• Chairman, members of the Rules Committee. Good morning.
• My name's Tim Fleming with the Rules Attorney Office.
• Any questions for the Rules Attorney?
• Seeing no further business before the Rules Committee, the committee meeting is adjourned.

Summary: The Committee on Rules met briefly and noted the absence of Representative Hendrix due to a family medical situation. The only item on the agenda was House Bill 2153. A motion was made to recommend the bill as constitutional and in proper form, and the Rules Attorney, Tim Fleming, testified that the bill was largely policy content and raised no legal or constitutional concerns. After no questions from members, the committee proceeded to a roll call vote. The motion passed with five ayes, zero nays, and three members absent, giving House Bill 2153 a recommendation that it is constitutional and in proper form. The committee then adjourned.

Transcript Highlights:

• The Committee on Rules is called to order. The secretary will note the attendance.
• Chairman, members of the Rules Committee. Good morning.
• My name is Tim Fleming with the Rules Attorney Office.
• Any questions for the Rules Attorney?
• Seeing no further business before the Rules Committee, the committee meeting is adjourned.

Committee: House Rules

Keywords: 1182, all

Transcript Highlights:

• House No. 4390, its title having been changed by the Committee on Bills and Third Reading.
• House No. 4442, its title having been changed by the Committee on Bills and Third Reading.
• 12 and is referred to the Committee on Economic Development and Emerging Technology.
• Joint Rule 12 is suspended.
• They've been stuck in the Rules Committee ever since that day.

Keywords: 995, all

Summary: The Senate first took up several local bills and resolutions. It amended and passed to be engrossed Senate No. 1831, providing line-of-duty death benefits for the surviving spouse of Detective John DeSongy of Rutland, and passed to be engrossed House bills concerning police officer age requirements in Haverhill, Newton, and Stoneham, including exemptions for named individuals and a local age-waiver measure. The chamber also adopted congratulatory resolutions for the Florence Community Band’s 25th anniversary and for the Italian Consulate in Boston on Italian National Day. The Senate then considered House No. 5501, the fiscal year 2027 state budget, after the House nonconcurred in the Senate’s amendment and appointed conferees. On motion, the Senate insisted on its amendment and appointed a committee of conference. The chamber also referred a House petition on a temporary liquor-license/public-consumption pilot to the Committee on Economic Development and Emerging Technology after suspending Joint Rule 12. A major floor debate centered on Senate No. 3104, a resolution responding to the Supreme Judicial Court’s May 7, 2026 order regarding the State Auditor’s request for Senate financial records. Supporters said the resolution would provide records in the clarified scope while preserving constitutional objections to broader requests; opponents argued the Senate should comply more fully and seek the court’s guidance earlier. After a roll call, the resolution was adopted 33-6. The Senate then adopted a motion to adjourn in memory of William F. “Bill” Howard of Beverly and adjourned until the following Monday at 11:00 a.m.

Transcript Highlights:

• There will be an immediate meeting of the House Rules Committee upon the break in the Majority Caucus
• There will be an immediate meeting of the House Rules Committee upon the break in the Majority Caucus
• The Appropriations Committee will meet in the Majority Caucus Room immediately following the Rules Committee
• The Appropriations Committee will meet in the Majority Caucus Room immediately following the Rules Committee
• The Chair recognized Representative Bradford, Chair of the Committee on Rules, who reports the following

Summary: The House convened with a quorum, recognized several guests in the gallery, and then took up a series of committee reports, referrals, and floor actions. Early business included concurrence in committee reports on bills and resolutions from Game and Fisheries, Professional Licensure, Health, and Children and Youth, along with referral of Senate Bill 1377 to Transportation. The chamber also signed House Bill 1344 after the Senate returned it without amendment. Later, members announced caucus and committee meetings, including Rules, Intergovernmental Affairs and Operations, Insurance, and Appropriations, before recessing and then reconvening for floor votes. The House adopted several resolutions, including House Resolution 537 designating Rail Safety Week, House Resolution 449 recognizing the 25th anniversary of the September 11 attacks, and House Resolution 568 designating Javei Syndrome Awareness Day. The chamber also considered House Bill 2037 on cryptocurrency corruption, where Amendment A03882 narrowing the bill to public officials and immediate family members was adopted, while two later amendments were tabled or failed. House Bill 2198, repealing the sales and use tax exemption for computer data center equipment, was amended to take effect immediately and to bar KOZ use for data centers, then agreed to. House Bill 2559, concerning a university conveyance and other conveyances, was agreed to after out-of-order amendments were ruled on. A major portion of the session focused on data center policy. House Bill 2496, creating a 180-day pause on data center proposals to give municipalities time to update zoning and planning, drew extensive support from members emphasizing local control, environmental concerns, and the need for time to assess impacts; it passed final passage 201-1. House Bill 2650, creating the Governor’s Responsible Infrastructure Development certification for data centers, also generated lengthy debate over energy use, water, community benefits, and tax treatment; it passed 134-68. The House also passed House Bill 2162 on temporary licensing for drug manufacturers before FDA approval, House Bill 2388 on rounding cash payments when pennies are unavailable, House Bill 2437 on county and municipal bridge repair funds, House Bill 2555 on equine dealer recordkeeping, and House Bill 2621 directing a Department of Health survey on maternal and infant outcomes. Other actions included final passage of House Bill 1006 on milk tester and wearer sampler certification periods, House Bill 2014 on opportunities for minors and emergency service organizations, House Bill 2512 prohibiting ride-share pricing based on device condition, House Bill 2644 authorizing itemized capital bridge projects, and Senate Bill 1058 updating the E85 flex-fuel reference. The House also adopted House Bill 2162, House Bill 2388, House Bill 2437, and House Bill 2555 by recorded votes, and several committee reports were agreed to throughout the day. The session ended with additional committee referrals, a motion to recommit several bills to Appropriations, and adjournment until the next morning.

Transcript Highlights:

• </c><00:21:26.640><c> rule</c> &gt;&gt; Oppos?
• Eyes haven't seen rule rule &gt;&gt; Oppos? No.
• Eyes haven't seen rule rule 1B<00:21:27.360><c> will</c><00:21:27.440><c> be</c><00:21:27.600><c> suspended
• </c><00:26:43.200><c> will</c> health and human services committee will health and human services committee
• I unfortunately will not make it this year because of 004 in committee.

Keywords: 981, all

Summary: The Senate convened, established a quorum, and suspended Senate Rule 1B to allow Senator Sullivan’s granddaughter, daughter, and wife to lead the chamber in the Pledge of Allegiance. The Senate then approved the January 26, 2026 journal as corrected and received routine administrative notices, including that several bills and resolutions were correctly engrossed or revised. Members made a series of announcements and personal privilege remarks recognizing guests and upcoming events. The chamber welcomed representatives from Summit Stone Health Partners, who were praised for their behavioral health and crisis services in Northern Colorado, including crisis intervention, detox, outpatient treatment, mobile crisis response, and peer support. Senators also highlighted an upcoming higher education reception, a Forest Health Council breakfast, a State Affairs Committee hearing on Senate Bill 4, and a Colorado Airport Operators Association reception. Additional announcements noted that the Joint Budget Committee would meet on supplemental budget requests from the Department of Health Care Policy and Financing, and that the Joint Health and Human Services Committee would hold its SMART Act hearing after adjournment. Senator Bridges promoted the Great Colorado Payback and National Unclaimed Property Day. The Senate then adopted a motion to recess until 11 a.m. later that day.

Transcript Highlights:

• There are certain rules for committee reports.
• rules for committee reports are certain rules for committee reports you<01:03:16.240><c> can't</c><01
• It used to be almost like Rules Committee, that you were here for a while and knew how the legislature
• I'm not averse to doing that. like rules committee that you you were like rules committee that you you
• </c><01:17:51.199><c> but</c> committee I I can be on a committee but committee I I can be on a committee

Keywords: 928, house, all

Summary: The meeting was an introductory organizational session for the House Legislative Administration Committee. Chair Greg Hill and Vice Chair Vanessa Sheen welcomed members, introduced the new clerk and committee staff, and described the committee as generally nonpartisan and focused on bills on their merits. They also noted that many bills are handled on a consent calendar after discussion, and that the committee often works closely with staff, House counsel, and the House clerk on procedural matters. A substantial portion of the meeting focused on committee operations and expectations: how committee reports should be prepared and submitted, the use of electronic submissions, scheduling hearings, and the need for clear bill placards at the witness table for livestream viewers. Members discussed the committee’s calendar, including a proposed conflict with the governor’s budget address, and ultimately settled on moving the remaining hearings to February 19. The chair also emphasized advance notice for absences or amendments, and said executive sessions can be scheduled as time allows under current rules. House Clerk Paul Smith testified about his role as a nonpartisan officer and said he would be providing informational testimony on a bill affecting a law he sponsored years ago, as well as on a forthcoming PSLF-related bill for legislators. He also spoke about legislative customs, precedents, and the value of parliamentary procedure. The chair concluded with guidance on decorum: arrive on time, avoid interruptions during testimony, keep food out of the room, use electronic devices discreetly, and route questions through the chair for clarification rather than debate.

Transcript Highlights:

• Members of the committee, Luke Wickham, Committee Counsel.
• Chair, members of the committee. Luke Wickham, Committee Counsel.
• A substitute version of this bill passed unanimously out of this committee and was in House Rules when
• A substitute version of this bill passed unanimously out of this committee and was in House Rules when
• Chair, members of the committee. Luke Wickham, Committee Counsel.

Summary: The committee first took up House Bill 1544, which would require DCYF to study and improve the risk assessment tool used in child abuse and neglect investigations, including better identifying family strengths and needs, substance use-related risk, and service needs, and to certify the tool every three years. Staff explained the bill and noted it had passed the committee unanimously in substitute form last year. The prime sponsor, Representative Rule, said the tool would help reduce bias and support better decisions about child safety. Members raised questions about whether the bill would require new data systems or create a fiscal impact, and DCYF testified that the recertification process would focus on evidence-based literature and fidelity to the tool, though the agency acknowledged limitations in its data system. Support testimony from Partners for Our Children and DCYF emphasized that the current tool is not evidence-based and that the department is piloting the North Carolina Family Assessment Scale. The hearing on HB 1544 was then closed. The committee then received a lengthy work session from DCYF on juvenile rehabilitation. Juvenile Rehabilitation Assistant Secretary Jennifer Redman and security classification administrator Jeff Endermark described a growing JR population that is older, serving more adult-sentence youth, and projected to rise to about 481 by 2031. They said Green Hill School remains crowded, Harbor Heights is being brought online as a short-term option, and Echo Glen is near safe operational capacity. They explained JR’s classification system, behavior management process, and the role of multidisciplinary teams in placement decisions, as well as the expansion of community transition services (CTS), which uses electronic home monitoring for eligible youth. Staff described CTS eligibility, supervision expectations, and examples of successful placements, but also said the program needs more after-hours staffing and community supports. Members questioned the validity and equity of the risk tools, the availability of community resources, the impact of behavior policies and escapes, the use of single bunking, and broader concerns about lawsuits and sexual abuse in the system. JR reported an escape rate increase from 1.78 per 100 youth in 2001 to 3.92 in 2025 and said additional capacity and staffing are still needed. The committee then heard House Bill 2219, which would allow child care centers more flexibility in mixed-age grouping during parts of the day and waive repeated DCYF pre-service orientation for people who have already completed it. The prime sponsor, Representative Ortiz-Self, said the bill is meant to ease burdens on small providers. Testifiers from SEIU 925, a family child care provider, the Washington Child Care Centers Association, a child care center director, and the Children’s Campaign Fund supported the bill as a practical way to improve staffing flexibility and reduce duplicative licensing requirements, though one association asked that the bill’s daily time caps on mixed-age grouping be revised or removed. The committee then heard House Bill 2253, an agency-request technical corrections bill for DCYF licensing. Staff said it would allow child-specific licenses for certain relatives under interstate placements, exempt kinship caregivers from blood-borne pathogen training, remove licensing exemptions for physicians and lawyers, allow termination of inactive licenses, revise crisis residential center staffing ratios, and eliminate state monitoring requirements for the Washington School for the Deaf residential program. Members asked about how inactivity would be defined and whether the School for the Deaf inspections had historically produced savings. DCYF said the bill would help right-size licensing workloads after budget cuts and would let the agency work with stakeholders to define inactivity in rule. Testimony from DCYF, Community Youth Services, and Partners for Our Children supported the bill, especially the staffing ratio fix for crisis residential centers and the child-specific licensing changes for relatives.

Transcript Highlights:

• Niska moves that the rule therein be suspended, an urgency be declared, and that the rules of the House
• What I love about this committee, and what is so important about this committee, is it sits at the center
• Niska moves that the rule therein be suspended and an urgency be declared, and that the rules of the
• [unknown name], moves that the rule therein be suspended, an urgency be declared, and that the rules
• Rule therein be suspended, and an urgency be declared that the rules of the House be so far suspended

Transcript Highlights:

• , Government Affairs Committee and Past President from AASP; Michael Alroy, Past President, AASP; and
• Under the rules, the matter will be referred to the Committee on Transportation. Oppose no.
• It's a title that has been changed by the Committee on Bills and Third Reading.
• Crighton, moves that the rules be suspended.
• Crichton, moves at the rules be suspicious.

Keywords: 995, all

Summary: The Senate opened with the Pledge of Allegiance and adopted a resolution commending the Greater Boston Chapter of the American Society of Safety Professionals for recognizing North American Occupational Safety and Health Week and Occupational Safety and Health Professional Day. Senators welcomed guests from the chapter, and the resolution was adopted by voice vote. The chamber also briefly recessed for a photo with the guests. The Senate then received a message from the Governor filing the Ride Safe Act, which would enhance the safe use of micromobility devices such as mopeds, electric scooters, and bikes. The message noted the bill’s connection to the Mass Leads Act and a special commission on micromobility regulation. The matter was referred to the Committee on Transportation. The Senate next took up and passed to be engrossed House No. 5245, establishing a sick leave bank for Courtney Cochran, an employee of the Department of Children and Families. The Senate also adopted an order setting its next formal session for Thursday at 11 a.m. and later considered an order governing filing deadlines for amendments to the General Appropriation Bill and scheduling its second reading on May 19, 2026. The session ended with a motion to adjourn, which was approved.

Transcript Highlights:

• On the adoption 526 committee rules, Soria? Aye. Soria, aye. Alanis?
• Again, on the committee rules, Soria? Aye. Soria, aye. Alanis? Aye. Allenese, aye. Connolly, aye.
• Yeah, with a vote of 5-0, the committee rules are adopted.
• On the committee rules, Aguirre-Curry, Irwin, Ransom. So those are out. Amelie, aye. Gonzales? Aye.
• Irwin, aye. votes and it's out yeah we'll go back through the file on the on the committee rules That

Committee: House Agriculture

Keywords: 988, house, all

Transcript Highlights:

• Welcome to the April 15th, 2026, Assembly Appropriations Committee hearing.
• The committee will allow no more than 40 minutes of testimony in total.
• Committee and are eligible for the Assembly floor consent calendar, consistent with the Assembly rules
• the Assembly floor consent calendar, excuse me, consistent with Assembly rules.
• Good morning, Chair Wicks and members of the committee.

Summary: The Assembly Appropriations Committee met on April 15, 2026, for a regular order hearing on 38 bills. The chair announced that AB 2457 was pulled to a later hearing, reviewed public testimony rules, established a quorum, and approved the consent calendar in two motions. Bills on the consent calendar were moved either to the Assembly floor consent calendar or to the floor non-consent calendar, and the suspense calendar was deemed approved as read. The committee then heard AB 1917 by Assemblymember Schultz, which would require prosecutors to file an 871.5 motion to reinstate felony charges dismissed at a preliminary hearing for lack of probable cause, rather than simply adding the charges back. The author and supporters, including the San Francisco Public Defender’s Office, Californians for Safety and Justice, California Attorneys for Criminal Justice, and several advocacy groups, argued the bill would improve due process, transparency, and court efficiency by reducing unnecessary litigation and costs. No opposition testimony was presented. After questions and a motion, the committee took a roll call vote on AB 1917. Members voting were recorded as aye, and the bill passed out of committee. The hearing then concluded and the committee adjourned.

Transcript Highlights:

• </c> um to get started in for our committee um to get started in for our committee meeting<00:07:53.479
• Good afternoon, committee members. Um, I asked... Good afternoon, committee members.
• Any other questions from the committee? Seeing none, thank you, committee.
• Does your agency have rules?
• Does your agency have rules?

Keywords: 928, house, all

Summary: The committee first held a work session on HB 505, which would allow the sale of freeze-dried foods produced in homestead food operations. Members raised concerns about the bill’s broad language, especially the provision stating freeze-dried food would not be considered potentially hazardous. Several suggested narrowing the bill to specific products such as processed foods, berries, fruit, dairy products, ice cream, or vegetables, and requiring use of commercial freeze-drying equipment rather than dehydrators. There was also discussion of oxygen absorbers, moisture control, sanitation, and whether the issue should be handled in statute or rules. By the end of the discussion, members generally agreed the topic should be treated in a separate section of law rather than folded into the existing homestead food license, and the chair said the matter would be sent to the food safety subcommittee, with the possibility of a study committee if more time was needed. The committee then moved to HB 277, a technical correction to the animal cruelty statutes. Representative Bixby explained that current law refers to a “colt,” which applies only to male baby horses, leaving fillies unaddressed; the bill would replace “colt” with “foal” and make related wording changes so the restriction applies to any horse under 90 days old not being nursed by its dam. The New Hampshire Farm Bureau testified in support, saying the change was requested to clarify and modernize the statute and that the issue had been identified during work on related animal cruelty legislation. No votes were taken in the portion provided. The chair recessed the work session until 11:00 a.m. and announced that Representative Ktoa would take over the hearing on HB 277.

Transcript Highlights:

• Good morning, members of the committee.
• Good morning, committee.
• Thank you, committee.
• Thank you, committee. Glad to be here today. Thank you, Mr. Chairman. Thank you, committee.
• Thank you, committee. Appreciate your time. Thank you, Mr. Chairman. Thank you, committee.

Bills: HB513 , HB581 , HB596 , HB660 , HB719 , HB766 , HB802 , HB940 , HB950 , HB1028 , HB1183 , HB1201 , SB233 , SB300 , SB303 , SB315 , SB324 , SB411

Committee: House Appropriations

Keywords: name image likeness, NIL, student-athlete, college athletics, high school athletics, intercollegiate athletics, interscholastic athletics, athlete compensation, athlete endorsements, sports marketing, athlete agent, marketing representative, sports attorney, publicity rights, right of publicity, Louisiana high school sports, NCAA, school policy, athletic association, athletic conference

Transcript Highlights:

• The Senate Rules Committee will come to order.
• , and joint committee appointments.
• The next items are items 4 through 8, committee appointments, subcommittee ratifications, and joint committee
• So now we're going to be adjourning our public segment of the Senate Rules Committee, and we'll be convening
• So now we're going to be adjourning our public segment of the Senate Rules Committee and we'll be convening

Summary: The Senate Rules Committee met to consider several routine agenda items and a gubernatorial appointment. The committee first approved appointments not required to appear, including Gina Castro Rodriguez to the Board of State and Community Corrections, Richard Stein to the California Arts Council, and Nicholas Hardiman to the California Housing Finance Agency Board of Directors. Members also approved references to bills and committees, committee and subcommittee appointments, joint committee appointments, and floor acknowledgments. Two rule waiver requests by Senators Perez and Padilla to suspend SR 22.5 for additional bill introductions were discussed and ultimately approved on a divided vote. The committee then heard testimony from Andy Nakahata, nominated to serve as executive director of the California Infrastructure and Economic Development Bank (IBank). Nakahata described his background in finance and infrastructure lending and said he would focus on stewardship, expanding access to IBank programs, and supporting small businesses and infrastructure projects statewide. Senators questioned him about geographic equity in lending, outreach to underserved counties, creditworthiness standards, the Transportation Infrastructure Accelerator, and whether IBank could better reach municipalities and health care providers. Nakahata said IBank tracks lending by county, works through financial development corporations, municipal advisors, and other networks, and can adjust loan sizes or partner with other funding sources when projects are not fully creditworthy. Public witnesses spoke in support of Nakahata, citing his expertise and leadership in public finance. No opposition testimony was presented. The committee then voted unanimously to move Nakahata’s nomination to the full Senate for confirmation. Afterward, the committee re-ran the earlier votes for the record, confirming the appointments and other agenda items, and then adjourned the public portion of the meeting to enter executive session.

Transcript Highlights:

• I believe there is a committee substitute.
• I urge this committee to stand on the right side of history and pass, um, House Bill 63 out of committee
• That dies in committee.
• I think you've got a committee substitute.
• Um, there is a committee substitute to House Bill 1610, and so the chair lays out that committee substitute

Committee: House Judiciary & Civil Jurisprudence

Transcript Highlights:

• </c><00:08:01.479><c> through</c> Finance to clarify these rules through Finance to clarify these rules
• </c><00:10:12.320><c> to</c> boards or legislative committees to boards or legislative committees to
• in statute than in the rules.
• committee clarifications that we feel are better suited in statute than in the rules.
• in statute than in the rules.

Committee: House Elections Finance and Government Operations

Keywords: 1183, house

Transcript Highlights:

• </c> the leaders of our veterans committees the leaders of our veterans committees in<00:16:30.399><c
• </c><00:55:17.760><c> on</c> 68 be recalled from the committee on 68 be recalled from the committee on
• ,</c> get the bill to the taxes committee, get the bill to the taxes committee, Madam<00:56:11.599><c
• Pursuant to House Rule 4.30, Scott moves that the rules be so far suspended so that House File 1234 be
• 10.880><c> 4.30,</c> &gt;&gt; Pursuant to House Rule 4.30, &gt;&gt; Pursuant to House Rule 4.30, Scott

Keywords: 1183, house

Transcript Highlights:

• Thank you Good morning committee members.
• of the committee substitute?
• Of the committee substitute? Of the sub. Okay.
• Are you talking about setting up the rules for the, the Supreme Court sets up the rules for. Yeah.
• Well, again, the Supreme Court's going to make the rules, so I would hope they would set up some rule

Bills: SB260 , SB263 , SB293 , SJR18

Committee: Senate Finance

Keywords: school safety, Foundation School Program, education funding, student allotment, Texas education, SB 263, Texas franchise tax, cost of goods sold, COGS, broadcasters, television broadcasting, radio broadcasting, media tax, broadcast license, FCC, 47 C.F.R. Part 73, 47 C.F.R. Part 74, film production, television production, tax deduction