Video & Transcript Research : 'payroll deduction'
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AL
Alabama 2025 Regular Session
Alabama Senate Fiscal Responsibility and Economic Development Committee Apr 9th, 2025
Fiscal Responsibility and Economic Development
Transcript Highlights:
- because it was unclear that if you are a staffing agency, you must also verify if you are handling payroll
- Um, so there's not an end round where you could say, "Oh, I'm using this third party to handle payroll
- " using this third party to handle payroll and my workers' comp or what have you, but I'm not verifying
Bills:
HB1
Keywords:
DUI, driving under the influence, ignition interlock, interlock device, driver license suspension, restricted license, motor vehicle, alcohol offense, first offense, repeat offender, blood alcohol concentration, BAC, license revocation, Alabama State Law Enforcement Agency, ALEA, public safety, traffic safety, chemical dependency, substance abuse, court referral program
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Wednesday, May 21, 2025 - Part 2)
US Federal House Floor Meeting
Transcript Highlights:
- deduction and the death tax exemption.
- -made Cars can deduct their auto loan interest.
- and putting in place the research and development tax deduction.
- Malliotakis: We increased the state and local tax deduction, the standard deduction, and the child tax
- >> WE INCREASED THE STATE AND LOCAL TAX DEDUCTION, THE STANDARD DEDUCTION, THE CHILD TAX CREDIT
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Financial Services Jun 21st, 2026 at 10:00 am
Joint Committee on Financial Services
Transcript Highlights:
- They don't want to bill patients for deductibles.
- Deductibles are not the solution.
- It increases the cost of health care by imposing deductibles on patients.
- High deductibles keep people away from the doctor's office. We know.
- High deductibles keep people away from the doctor's office.
Summary:
The Joint Committee on Financial Services held a lengthy public hearing with testimony on a wide range of health insurance and access-to-care bills. Early testimony focused on prescription drug pricing and pharmacy reimbursement, with supporters of H. 1326 arguing that pharmacy benefit managers and MassHealth managed care arrangements reimburse independent pharmacies too little, contributing to pharmacy closures and “pharmacy deserts.” The committee also heard repeated support for H. 1151/S. 742 on cognitive rehabilitation for acquired brain injury, H. 1288/S. 716 on telehealth parity for nutrition counseling, H. 1309/S. 761 on full-spectrum pregnancy care without cost-sharing, H. 1312 on insurance coverage for doula services, H. 309 on prompt access to health care by removing deductibles for certain services, H. 809/H. 1227 on biomarker testing, H. 1162/S. 810 on reducing inequities in access to medical procedures by limiting insurer cuts tied to Modifier 25, and S. 726 on insurance coverage for mobile integrated health.
Testifiers included legislators, physicians, pharmacists, dietitians, emergency and rehabilitation clinicians, and patients and family members. Supporters of the brain injury bill said cognitive rehabilitation is medically necessary, improves long-term outcomes, and can reduce institutional care and public costs; they noted the bill has been heard repeatedly and has support from the Brain Injury Commission and prior favorable committee action. Supporters of the pregnancy care and doula bills described out-of-pocket costs as a barrier to maternal health and shared personal stories of high bills and unmet support needs. Biomarker testing advocates and cancer patients said coverage gaps deny patients access to precision treatment, can lead to avoidable suffering, and should be standardized across insurers; several speakers said insurers often deny claims despite clinical benefit. Dermatology witnesses said insurers’ use of Modifier 25 cuts reimbursement for same-day evaluation and procedure visits, forcing separate appointments and increasing patient burden. Mobile integrated health supporters described home-based care as a way to reduce emergency department use and hospital readmissions, especially for patients with transportation or mobility barriers. No votes or formal committee actions were taken during the hearing itself.
CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Mar 24th, 2025
Transcript Highlights:
- We have Member Nguyen, item file item number four, AB 984, personal income tax deductions.
- And so AB 984 would again allow those contributions to be tax deductible.
- And so any tax-deductible bill... ...would be an immense benefit for our family to care for him.
- Is there any reason under your structure that you want to itemize under the deduction itself?
- Yeah, change it from a standard deduction. Yes.
Summary:
The Assembly Committee on Revenue and Taxation met and announced that, under its suspense-file rules, every bill on the agenda would be referred to suspense because each had a fiscal impact. The chair also reminded attendees to submit position letters in advance for inclusion in the bill analysis. A quorum was established and the committee then heard six bills, all of which drew support testimony and no opposition testimony in the room.
AB 814 would exempt law enforcement pensions from state income tax to encourage retired peace officers to remain in California and support recruitment and retention. AB 918 would create a targeted income tax exemption for pay earned by local first responders deployed under mutual aid during declared emergencies, with supporters saying it would help sustain disaster response and reward extraordinary service. Both bills were backed by police and public safety organizations and were referred to suspense.
AB 976 would create a nonrefundable tax credit for small retailers in disadvantaged communities to help pay for security equipment in response to retail theft and violence; members discussed whether the bill should be broader and how it related to Proposition 36 and crime policy. AB 984 would allow state tax deductions for contributions to CalABLE accounts, with testimony from CalABLE representatives and families describing the program as an essential savings tool for people with disabilities. AB 1282 would create a deduction for out-of-pocket medical expenses up to $5,000 through 2030, and AB 838 would raise California’s renter’s tax credit from $60/$120 to $2,000 for eligible filers. Each of these bills was also referred to the suspense file, and the committee then adjourned.
ND
North Dakota 2025-2026 Regular Session
Tax Reform and Relief Advisory Property Tax Div. Jun 24th, 2026
Transcript Highlights:
- And then in our payroll system, we have the base payroll package and a web portal, e-time, human resources
- And then in our payroll system, we have the base payroll package and a web portal, e-time, human resources
- We have a payroll module, which allows you to maintain your employees, allows you to enter time, and
- I know you could save by using one payroll system and stuff for all counties.
- Yeah, and I'll go back to my payroll business.
Summary:
The subcommittee of the Tax Reform and Relief Committee met to begin its study of the feasibility and desirability of revising the content of the real estate tax statement to improve property tax transparency. Legislative Council staff reviewed the study directive under House Bill 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, and the Legacy Fund portion of that credit. The Tax Department then explained how the current uniform statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors.
County officials from the North Dakota Association of Counties described the full annual tax cycle, from county budgeting and valuation notices to budget hearing notices, levy certification, cap calculations, and final tax statement mailing. They emphasized that counties and auditors do extensive coordination with taxing districts and neighboring counties, and that the process is labor-intensive and often manual. Members discussed the limited public response to budget notices and tax statements, the difficulty of explaining the legislative tax relief line, the 3% cap and valuation issues, and whether more frequent assessments or different timing would improve understanding. Several members and witnesses noted that many taxpayers only engage when they receive their final bill, and that clarity may be more important than adding more detail.
NDACO also presented a rough cost survey from eight counties, estimating an average tax statement cost of about 74 cents and a statewide total near $600,000 for printing and mailing tax statements alone, with outsourcing generally cheaper than in-house printing. Witnesses noted that House Bill 1176 added other mailings and notices, increasing county workload and cost beyond the statement itself. The committee then heard from software vendors, who explained how their systems handle tax billing, budget notices, valuation notices, primary residence credit processing, and tax levy calculations, and they identified the 1600/1685 primary residence credit and discount interaction as a current programming challenge. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.
DE
Delaware 2025-2026 Regular Session
House Revenue - Finance Committee Meeting Jun 17th, 2026
Transcript Highlights:
- House Bill 386, an act to amend Title 30 of the Delaware Code relating to personal income tax deduction
- For tax years 2027 through 2029, it allows both resident and non-resident individuals to deduct up to
- The deduction is fully phased out at $100,000 and $200,000, respectively.
- For tax years 2027 through 2029, it allows both resident and non-resident individuals to deduct up to
- The value of the deduction is delivered as a refundable credit. We took that out. Never mind.
Summary:
The House Revenue and Finance Committee met to consider House Substitute 1 for House Bill 386, which would create a temporary Delaware income tax deduction for qualified tip income from tax years 2027 through 2029. The sponsor described it as relief for service workers in restaurants, salons, and similar tipped occupations, with a deduction of up to $15,000, income-based phaseouts, a refundable credit for lower-income workers, and a sunset for later review. Committee members raised questions about the resident/non-resident language, the fiscal note, and whether the Department of Finance could implement the change; Finance said the department could administer it and expected only modest administrative costs, while the Comptroller’s office said the bill would reduce general revenue. After a brief recess to review updated language, the committee took public comment, but no one testified. A motion to release the bill failed to receive enough votes, and the chair said she would walk it to seek additional signatures.
The committee then considered Senate Bill 219, which would phase in an increase in the military pension income exemption from $12,500 to $25,000 by tax year 2029. The sponsor argued the measure would help attract and retain military retirees, citing economic return estimates, workforce benefits, and support from all 21 Senate co-sponsors. Some members supported the bill as a way to reward service and bring in long-term residents, while others questioned whether the exemption should be income-based rather than available to all military retirees, including those with substantial second careers. The Department of Finance said it could operationalize the bill and that the non-resident language was unnecessary because the subtraction is already picked up in the non-resident code section. Public testimony from veterans’ organizations strongly supported the bill, emphasizing that the exemption can influence retirement decisions and help veterans and their families stay in Delaware. A motion to release the bill also failed to get enough votes, and the chair said she would walk it for signatures before adjourning the meeting.
NM
New Mexico 2025 Regular Session
IC - Investments and Pensions Oversight Oct 8th, 2025
Investments & Pensions Oversight Committee
Transcript Highlights:
- When a plan has an unfunded liability, it needs those dollars from payroll in order to eliminate that
- receiving a benefit and who are not paying into the plan is higher, and you're not generating the payrolls
- I think The payroll that we were responsible for was about 55,000 active members contributing.
- I mean, we get payroll data at the end of every month, and we measure it annually.
- It's amazing to me that we're adding to payroll.
FL
Transcript Highlights:
- The second provision is another deduction. It's another depreciation deduction for real property.
- There's a deduction now allowed for that that also has an impact for Florida.
- The third, and The third provision that is a big provision is an immediate deduction for research and
- So you can take a bigger deduction.
- There are some business expensing limitations that have been increased, and there is a deduction for
Keywords:
property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property
Summary:
The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers.
SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements.
The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.
WA
Washington 2025-2026 Regular Session
Senate Labor & Commerce Dec 5th, 2025
Transcript Highlights:
- And we all experienced increases, and all of our payroll taxes are going up.
- And we all experienced increases in all of our payroll taxes are going up.
- So where do the resources increases and all of our payroll taxes are going up.
- construction activities that involved the underground economy, to look at unreported and underreported payroll
- smaller businesses who perhaps don't have the administrative and HR capacity to do those certified payroll
Summary:
The committee first received an update from the Attorney General’s office on a new workers’ rights unit and two request bills. The office said the unit will focus on wage theft and civil rights enforcement, using existing resources for a small staff. It also described a bill to expand civil investigative demand authority for labor, wage theft, prevailing wage, and discrimination investigations, and an Immigrant Worker Protection Act that would require employer notice when federal immigration authorities request employee records, limit access to nonpublic work areas without a warrant, and restrict disclosure of employee data without proper legal process. Senators asked about costs, funding sources, and the scope of the proposed authority, and the office said it would follow up with more detail.
The committee then heard a detailed presentation on Washington’s workers’ compensation system from Labor and Industries, including how claims are filed, how the medical provider network works, and how treatment authorizations and utilization review are handled. L&I said the network was created to improve care quality and return workers to work, and explained that most routine care is automatically authorized while certain procedures require prior approval or review. A question from Senator Conway focused on the role of the medical director and the appeals process; L&I said decisions can be protested and reconsidered, with exceptions reviewed through a complex treatment unit and medical staff.
An experience panel followed with testimony from labor representatives, physicians, and an injured-worker attorney, who argued that the medical provider network and treatment guidelines can delay or deny needed care, especially in complex cases such as PTSD, brain injuries, and serious orthopedic injuries. They described long appeals, utilization review barriers, provider shortages, and the impact on injured workers and families, while L&I’s presentation emphasized the system’s structure and review safeguards. The committee then heard a report from the Underground Economy Task Force in the construction industry. L&I summarized the task force’s findings on worker misclassification, unregistered contractors, and unpaid taxes and premiums, and outlined consensus and majority recommendations, including better interagency communication, stronger penalties for repeat offenders, more authority to address successorship, possible contractor notice requirements, and further study of cash payments. The Attorney General’s office, labor, and business representatives generally supported the report’s goals but differed on some recommendations, especially those affecting independent contractors, contractor liability, and administrative burdens. The chair and Senator Conway thanked participants and said the report would inform future legislation.
MN
Minnesota 2025-2026 Regular Session
Task Force on Homeowners and Commercial Property Insurance 10/22/25
Minnesota House Floor Meeting
Transcript Highlights:
- the maximum amount of deductible someone could have.
- the maximum amount of deductible someone could have.
- of deductible what's the maximum amount of deductible someone<00:19:12.880>
could <00:19:13.200 - And weren't exceeding their deductible.
- didn't realize how high their deductible didn't realize how high their deductible was.<01:15:48.800
Summary:
The task force met on October 22, 2025, with a quorum present and several members participating remotely. Members approved the minutes from the previous meeting. Michelle Urick of the Legislative Coordinating Commission then gave an administrative update on proxy voting and the task force’s operating procedures. She said the enabling statute only authorizes the officially appointed member to act and vote, so proxy voting is not allowed, and votes must be cast in person at the meeting where the item is considered. She also said members may submit written positions, but not vote before or after a meeting. In response to concerns about attendance for future votes, the chair said the January meetings would be rescheduled if possible using a Doodle poll so more members could be present in person. The group also agreed to treat the revised document as operating procedures rather than a formal charter, with no separate adoption action needed at that time.
The task force then moved into testimony on homeowners and commercial property insurance. Paul Edgar of Minnesota Realtors said rising insurance costs are adding to housing affordability pressures, citing an increase in the monthly principal, interest, taxes, and insurance payment on a median-priced Minnesota home from $1,622 in 2021 to $2,642 in September 2025. He said higher insurance costs and limited coverage can affect buyers’ financing, especially for condominiums and townhomes, and urged continued work on liability and insurance-related laws that may discourage condo development. He also referenced prior bipartisan reforms to Minnesota’s condominium construction defects law and said his organization supports further improvements to encourage more condo production.
Keenan Ravery of the Minnesota Mortgage Association focused on how insurance requirements affect mortgage lending. He explained that lenders require insurance both at origination and throughout the life of the loan, with standards aimed at protecting collateral rather than providing full homeowners coverage. He said replacement-cost coverage has long been the norm, but recent issues with roofs, deductibles, HO-6 policies, and force-placed insurance have become pain points for consumers and lenders. He said his association is working with national trade groups on reforms that could allow more flexibility in coverage types and deductibles, and he expressed hope that Fannie Mae, Freddie Mac, and the Federal Housing Finance Agency may announce policy changes in the coming months or by early 2026. No votes or substantive policy actions were taken beyond approving the minutes and agreeing to pursue scheduling adjustments for January.
LA
Louisiana 2026 Regular Session
Senate and Governmental Affairs May 6th, 2026
Senate & Governmental Affairs
Transcript Highlights:
- In payroll fraud. Okay. All right. We're leaving. That's something we're looking at right now.
- would probably think it should be classified because compliance... ...compliance officer has to do payroll
- a job separate from the chief of police, someone with a background in all the things of auditing, payroll
- the things of auditing, payroll auditing, procurement, contract negotiations, all that kind of thing.
Keywords:
Senate rules, Louisiana Senate, Senate Chamber, smart glasses, recording eyewear, audio recording, video recording, wearable technology, covert recording, legislative security, media access, chamber decorum, Senate President, internal rules, public access, lobbyists, official journal, public notices, competitive bid, Louisiana legislation
LA
Louisiana 2026 Regular Session
Senate and Governmental Affairs May 6th, 2026
Transcript Highlights:
- In payroll fraud. Okay. All right. We're leaving. That's something we're looking at right now.
- , I mean, I would probably think it should be classified because the compliance officer has to do payroll
- a job separate from the chief of police, someone with a background in all the things of auditing, payroll
- “The things of auditing, payroll auditing, procurement, contract negotiations, all that kind of thing
Summary:
The Senate and Governmental Affairs Committee met on May 6, 2026, approved the April 28 minutes, and heard several bills before moving into confirmation hearings. HB 205, by Rep. Bacala, would allow local governing authorities to supplement election commissioners’ pay by up to $100 per day; supporters from clerks of court and the Secretary of State’s office said the increase is needed to recruit and retain qualified commissioners amid longer days, training demands, and election security changes. The committee also reported HB 210, a cleanup bill clarifying retroactive application of a prior ethics law, and HB 228, which recreates the Department of State Civil Service and related entities through 2033. It likewise reported SR 86, which bars eyeglasses with audio/video recording capability in the Senate chamber without the Senate President’s permission, and HB 1177, which protects the identities of lottery hunt winners until after the drawing. HB 1045, limited to Pointe Coupee Parish, raises an audit threshold for certain water districts from $500,000 to $600,000 to reduce audit costs, and HB 813 would move Orleans Parish sheriff terms so the sheriff takes office in January instead of waiting until May; all were reported favorably. Senator Miller also announced that SB 491 would not be taken up that day.
The committee then questioned nominees to the Southeast Louisiana Flood Protection Authority East. The first group, including Peter Vicari and Ronald Schumann, was asked extensively about recent personnel actions, an internal investigation, and the authority’s handling of a report that members said would likely be released after a board vote. Senators focused on the firing of the chief of police/operations personnel, allegations of payroll fraud, and whether the authority had improperly combined the chief of police role with compliance duties in a way that may conflict with statute and Civil Service guidance. Committee members also raised concerns about the chief’s contract, whether it had board approval, and whether the authority’s bylaws and salary practices complied with law. The nominees and counsel said some matters were still under review and that a separate compliance position was being considered.
The committee later heard from additional nominees, including David Martin, Gregory Marsiglia, and Elton Jude Myers, who described backgrounds in engineering, law, procurement, and governmental contracts. Senators again pressed them on the need to separate compliance/auditing duties from the chief of police role, and the nominees generally agreed that those functions should be distinct and that the authority should have qualified auditing expertise. The meeting ended with no public comment and adjournment after the confirmation discussion.
AZ
Transcript Highlights:
- We all know what a deductible is.
- The child care deduction is a subtraction from income, correct?
- forward, a $6,000 deduction for distributions from retirement programs, a $6,000 deduction for contributions
- There was no deductible. He healed and he fed.
- This includes the senior deduction, a new deduction for withdrawals from retirement pensions.
Summary:
The House convened, approved the journal, and spent much of the opening portion recognizing guests and interns from both parties, along with former lawmakers and a newly seated member, Representative Sylvia Allen. The chamber then took up House Concurrent Resolution 2065 honoring the late Alfredo Gutierrez. Members from both parties gave extended remarks about his life as a civil rights advocate, student activist, legislator, and mentor, and the resolution was unanimously adopted and transmitted to the Senate. Family members of Gutierrez were recognized in the gallery during the memorial tribute.
The House then moved into Committee of the Whole on the first budget-related measures. On House Bill 4138, the “feed bill”/budget operations measure, Democrats argued the budget favored corporations and data centers over seniors, health care, housing, universities, and vulnerable families, while Republicans defended it as a continuation of prior policy and said it preserved tax conformity and modest agency cuts. After debate and questions, the committee recommended the bill do pass and the House adopted that report, sending HB 4138 to engrossing.
The chamber next considered House Bill 4139, the amusement/gaming-related budget bill. Members debated whether it was essentially unchanged from last year’s budget language, with Republicans saying it was a continuation bill and that gaming-related provisions would support rural economies and tourism, while Democrats questioned the broader budget context and its effects on working families. The committee recommended HB 4139 do pass, and the House adopted that recommendation. The House then began debate on House Bill 4140, the state budget implementation bill, focusing on the budget stabilization fund and a proposed government efficiency initiative; discussion was still underway at the end of the transcript.
NM
Transcript Highlights:
- So we are now getting more per unit GRT at the rate we're proposing to deduct now.
- To have this kind of deduction that normally you would pay.
- The current section related to GRT deductibility, 7-9-53, addresses the same.
- holds local jurisdictions harmless from paying their portion of those deductions.
- So, I'm sorry, co-pays and deductibles. I don't have my caffeine enough yet, Madam Chair.
NH
New Hampshire 2025 Regular Session
House Labor, Industrial and Rehabilitative Services (02/11/2025)
Labor, Industrial and Rehabilitative Services
Transcript Highlights:
- One of them in particular has come up many times: bills on the use of payroll cards.
- Payroll cards, I believe, are an awful solution for wage employees to be paid.
- paid by either automatic uh payroll paid by either automatic uh payroll deposit<03:52:46.199>
- It does seem to open the door to payroll cards, which, again, we have this committee has as recently
- days before they go to automatic payroll days before they go to automatic payroll deposit<04:01:
MN
AZ
Transcript Highlights:
- We all know what a deductible is.
- The child care deduction is a subtraction from income, correct?
- , A new $6,000 deduction for senior citizens in tax year 2025 going forward, a $6,000 deduction for distributions
- There was no deductible. He healed and he fed.
- This includes the senior deduction, a new deduction for withdrawals from retirement pensions.
TX
Texas 89th 2nd C.S.
Health Care Affordability, Select May 1st, 2026
Health Care Affordability, Select
Transcript Highlights:
- But they're not uninsured; they went from a $1,500 deductible to a $5,000 deductible.
- Deductibles are at more than 70% in the last decade. Networks are narrower.
- High deductible plans were the latest silver bullet.
- So they can now incentivize patients with lower deductibles. I hope we're doing that.
- Um, With lower deductibles. Hope we're doing that.
NH
New Hampshire 2026 Regular Session
Senate Children and Family Law (03/19/2026)
Children and Family Law
Transcript Highlights:
- get the benefit of a deduction get the benefit of a deduction for<02:13:47.199>
uh <02:13: - <02:20:47.680>
and <02:20:47.840>non-deductibility <02:20:49.200>of deductibility - and non-deductibility of deductibility and non-deductibility of child<02:20:49.920>
support <02 - <02:24:48.640>
for AGI you have one of the deductions for AGI you have one of the deductions - Um, the second conflict I deduction.
NH
Transcript Highlights:
- Other times, actually, the businesses interface with us, and they say, "I'm not going to make payroll
- they say, "I'm not going to make payroll they say, "I'm not going to make payroll this<00:45:36.880
- Um, does this policy, is there a differentiation between non-exempted payroll and exempted payroll?
- between non-exempted um payroll<01:08:24.480>
and <01:08:24.719>exempted <01:08:25.240>< - c> payroll?