Video & Transcript : 'direct care services' :
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WA
Washington 2025-2026 Regular Session
House Agriculture & Natural Resources Feb 4th, 2026 at 08:00 am
Agriculture & Natural Resources
Transcript Highlights:
- , Environmental Health Specialist, and Joe Wiley from Lewis County Public Health and Social Services.
- , Environmental Health Specialist, and Joe Wiley from Lewis County Public Health and Social Services.
- assistance to certain hunger relief organizations for a direct purchase.
- And that's one of the reasons why I care so much about our farms and our farm sector.
- And this legislation before us, House Bill 2668, is an important step in the right direction.
Committee:
House Agriculture & Natural Resources
Keywords:
relocation, wildlife, game farm, agriculture, environmental impact, animal welfare, force-feeding, birds, humane treatment, sea lion, predation control, salmon preservation, fishing industry, voluntary donations, derelict vessels, marine environment, coastal management, environmental protection, maritime economy, farmers
ID
Transcript Highlights:
- , behavioral, or mental health care provider.
- , behavioral, or mental health care provider.
- It requires schools, child care providers, and health care professionals to notify parents within 72
- It expands beyond Idaho's current gender-affirming care ban for minors, beyond medical care into speech
- This legislation affirms their care.
Committee:
Senate Judiciary and Rules
AZ
Transcript Highlights:
- Throughout her career, she's been involved in various models of providing surgical care in our state
- So with that, I just want to thank them for their service and welcome them to the House.
- Health and Human Services. 2914 Electric Model. 20915 Tax Reduction Fund.
- Health and Human Services. 2927 Televeter Requirements. 2928 Work and Conditions. 2929. 3.
- House Bill 2074 ...are lowering the cost of housing and health care and utilities.
CA
California 2025-2026 Regular Session
Assembly Floor Session Jan 26th, 2026
California House Floor Meeting
Transcript Highlights:
- SEIU Local 2015 is the largest union in California and the largest long-term care...
- , and licensed health care professionals.
- , and licensed health care professionals.
- So 20 years of tons of service throughout the world, wars, the whole nine yards.
- But we got to take care of them.
FL
Florida 2026 5th Special Session
Joint Legislative Auditing Committee Dec 8th, 2025
Transcript Highlights:
- I'm here simply because I care about my city.
- OPAGA may contract that service out, and they did to Maldon and Jenkins, and we conducted the services
- that potentially could reduce costs or improve service.
- There were seven full-time, 12 part-time, and one contracted service.
- So my last question is, and I'm always curious, all the services, like election-type services, the service
Summary:
The Joint Legislative Auditing Committee met to consider several audit requests and enforcement items related to local government accountability. The committee heard requests for operational audits of the City of Miami Beach, the Delray Beach Downtown Development Authority, and the City of Daytona Beach. In each case, the requesting member cited concerns about transparency, financial management, or compliance with state law. Representatives from Delray Beach DDA testified that an internal audit had already been completed, that findings were limited, and that they were working to cure issues such as procurement, credit card, and disbursement policies; the DDA chair also said the organization was willing to cooperate and was considering transitioning out of operating Old School Square. For Daytona Beach, the sponsor pointed to excess building permit revenues, vehicle purchases, and reported P-card irregularities as reasons for a broader audit. The committee approved all three audit requests, directing the Auditor General to finalize the scope while considering the stated concerns.
The committee also received a presentation on the statewide performance reviews of 21 neighborhood improvement districts. The reviewers reported that 15 districts were active and six inactive, with common issues including outdated or missing performance plans, weak web presence, inadequate meeting notices, and limited management mechanisms. They said staffing levels often correlated with the ability to meet statutory requirements, and recommended that several districts be reviewed to determine whether they were still needed. Members asked about staffing, inactivity criteria, and how the districts were administered, and staff explained that city or county liaisons often supplement district staffing.
Later, staff reviewed enforcement actions for local governments that failed to file required financial reports or omitted required information from submitted audits. The committee discussed a list of noncompliant counties, municipalities, and special districts, including the town of Rayford, which staff said had long-standing reporting problems, no apparent municipal services, and no response to repeated outreach. The committee voted to send a letter to the Union County legislative delegation encouraging a local bill to dissolve Rayford. It also approved staff recommendations to proceed against entities still missing required filings or missing audit information, with authority for the chair and vice chair to delay action if additional information is later provided in good faith.
FL
Florida 2025 Regular Session
Children, Families, and Elder Affairs Feb 18th, 2025
Transcript Highlights:
- SPECIFICALLY FOR THOSE SERVICES AND THOSE REPORTED THE AVERAGE ANNUAL COST OF CARE WAS 33,700.
- FOR THE SYSTEM OF CARE.
- INTENSIVE SERVICES BEING DONE. EARLY OUTCOMES FOR THOSE SERVICES WHICH IS GREAT.
- LOOKING AT ALL OF THE SERVICES AND MAKING SURE THEY ARE QUALITY SERVICES.
- SERVICES PROVIDED ARE BEHAVIORAL HEALTHCARE, CARE COORDINATION, INDIVIDUAL AND FAMILY THERAPY AND LIFE
MN
Minnesota 2025-2026 Regular Session
Committee on State and Local Government - 03/27/25
State and Local Government
Transcript Highlights:
- Is it to dismantle our public services in health care?
- Is it to dismantle our public services in health care?
- health services in schools.
- </c><01:13:48.199><c> Human</c><01:13:48.480><c> Services</c> health and service Human Services health
- and we spent a lot of time talking about this issue in that committee and direct care and treatment and
Committee:
Senate State and Local Government
NH
New Hampshire 2026 Regular Session
Committee of Conference on HB 155, HB 1102, HB 1109, HB 1356, HB 1469, HB 1323, HB 1376 (05/26/2026)
Transcript Highlights:
- </c> >> be careful assembled there. >> be careful assembled there.
- I'm here all day, so I don't care.
- </c> department of health and human services department of health and human services testified<02:10:
- I think and I different directions.
- But under receive appropriate care.
Summary:
The committee first adopted amendment 2026-2021S to correct a drafting issue in the budget language so that the $2.5 million appropriation for Medicaid per diem rate stabilization at county nursing homes can be spent during the biennium rather than lapsing at the end of the fiscal year. Senator Lang explained that the funds are matched with federal dollars for a total of $5 million and are intended to prevent rate reductions that could shift costs to county property taxpayers. The amendment was adopted unanimously by both chambers, and the committee proceeded on the bill as amended by the Senate.
The main discussion then focused on HB 155 and a proposed amendment to the business enterprise tax. The House proposal would lower the BET rate in stages when combined business tax revenues exceed certain thresholds, while the Senate opposed an immediate rate reduction and argued that tax changes should be handled in a budget year. Senators emphasized that raising the filing threshold to $375,000 had already removed about 3,500 small businesses from filing requirements, and they preferred further relief through threshold changes rather than rate cuts. House members argued that the trigger-based reduction was a reasonable, tested mechanism and would provide future tax relief without taking effect unless revenues rose enough.
Members debated whether the trigger could be distorted by one-time revenue spikes, such as the recent tax amnesty receipts and prior federal repatriation-related revenue, and Representative Sweeney said he was willing to adjust the effective date or carve out amnesty revenue. The committee did not reach agreement on the BET reduction, and the chair called a break and then continued the meeting later with a new proposal to delay the trigger’s effective date to January 1, 2028. Senator Lang rejected that version but offered a counterproposal to raise the filing threshold to $400,000, and the parties ultimately agreed to continue discussions and reconvene later.
The meeting also took up HB 1102, concerning the research and development tax credit and state park fees. The House position was to support the R&D tax credit but remove the park-fee provisions, citing testimony from the Department of Natural and Cultural Resources that it did not need the increase and concerns about discouraging tourism, especially at border parks. Supporters of the park-fee language argued that the department had not raised rates in years, could set its own rates, and should be able to charge nonresidents more while keeping New Hampshire residents’ fees lower. The discussion remained unresolved, with members debating the likely effect on tourism and fairness to residents versus the need for additional revenue.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Mar 12th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- And then we've actually engaged the CPA firm to take care of... ...actually correct it.
- In addition, the district paid for SiriusXM services in the vehicles.
- But I got three different water plants that take care of all that.
- And then we get the call to step in and take care of that.
- Thank you for your service. I know it’s safe. I know it’s safe.
Summary:
The committee approved the February 12 minutes and then received updates on delinquent municipal water and sewer reports, noting substantial progress in bringing cities back into compliance. Several items were deferred at the request of local officials, including Fargo’s municipal accounting code report, Jericho’s misuse of street funds matter, Biggers, Holly Grove, Gilmore, and several private water and sewer reports lacking proper responses. The committee also filed a number of reports with no questions or with resolved findings.
A lengthy portion of the meeting focused on repeat audit findings and management responses. The City of Strong’s mayor described corrective steps on undeposited funds, improper use of solid waste funds, unsupported spending, IRS payroll tax issues, accounting controls, restricted fund transfers, and budget overruns; the committee commended the city’s efforts and filed the report. Calhoun County’s report, involving improper county spending for an appreciation banquet and altered receipts in the collector’s office, was also filed after discussion about educating local officials on constitutional spending limits. Other reports filed included Salem, Briarcliffe, Compton Water Association, and Montgomery County Regional Public Water Authority, while several private water reports were deferred or referred to prosecutors and the Attorney General.
The committee reviewed a major regional solid waste management districts report, with significant findings for Pulaski County and Faulkner County involving unapproved payroll items, missing documentation, vehicle and cell phone use, lack of competitive bids, and weak internal controls; Benton County had fewer issues, and several districts had no findings. On motion, the Pulaski County report was deferred so district representatives could answer questions. The committee also heard from Nevada County, where unauthorized withdrawals and interlocal landfill agreement problems were discussed; the county judge said the issues were being corrected, and the report was filed. Later, the committee heard from the City of Grubbs about long-standing IRS debt and from Cross County Rural Water System about overdue audit posting and water quality problems; both witnesses described corrective efforts and ongoing funding or infrastructure projects, and the committee filed the reports after extensive discussion.
CA
California 2025-2026 Regular Session
Senate Local Government Committee Jun 17th, 2026
Transcript Highlights:
- care needs of that jurisdiction.
- And child care stakeholders like parents and child care providers need to be a part of that conversation
- So based upon that, the statistics, the child care service can be estimated, and unfortunately it Can
- this basic service to residents.
- Legislature to deliver recording services at a lower cost, faster, and with better customer service.
Summary:
The committee heard a long agenda of local government bills, beginning without quorum and later taking up measures once quorum was established. AB 748 would expand the pre-approved housing plan model for small single-family projects and ADUs, with delayed implementation for smaller jurisdictions; it drew support from housing advocates and some local governments opposed it. AB 1786 would extend best-value contracting authority to general law cities and the San Gabriel Valley COG for larger projects, with broad local government support and no opposition. AB 1712 would let Santa Fe Springs pursue sale of its troubled water system to a larger provider through a protest process instead of a municipal election, citing major capital needs and rate pressures. AB 1679 would create a temporary commercial activation permit for pop-up businesses in vacant storefronts for up to 120 days, with support from business and downtown groups and questions about local control. AB 1738 would require jurisdictions to offer virtual inspections for certain simple residential inspections; supporters emphasized efficiency and existing use in some counties, while labor and local government opponents raised safety and implementation concerns. The committee voted 3-0 to send AB 1738 to Housing, with the bill remaining on call.
The committee also heard AB 1578, which would require elected state and local officials to take anti-hate speech training as part of existing harassment training. Supporters argued it would help officials understand the impact of rhetoric on hate and violence, while opponents said it was vague and threatened free speech; the bill passed 3-1 to Governmental Organization and remained on call. AB 1693 would speed retail tenant-improvement permits by requiring review by a qualified professional certifier and shorter local review timelines; it had support from retailers and business groups and passed 4-0 to Business, Professions, and Economic Development. AB 1914 would require local governments to include child care in general planning, with supporters calling child care essential infrastructure and opponents warning about mandates; it passed 2-0 to Human Services and remained on call. AB 1997 would shorten the review period for 90% affordable housing projects after EIR certification, and AB 2605 would require counties to report data on public defense systems and caseloads; both passed their committees and were sent onward, with AB 2605 noted as conditional on appropriation.
Later items included AB 2224, which would raise and restructure county recorder fees to fund electronic recording systems and modernize service delivery, with county recorder and county association support and no opposition; it passed to Appropriations and remained on call. The consent calendar included AB 2640. At the end of the meeting, Senator Seyarto presented AB 2110 on behalf of Assemblymember Johnson, proposing workforce housing enhanced infrastructure financing districts for education, health care, manufacturing, and public safety workers, using existing EIFD authority without affecting school funding or ERAF; the presentation was introduced as having bipartisan support, but the transcript cuts off before any vote on that measure.
TX
Transcript Highlights:
- I believe there's legislation being worked on. in this session that would take care of that.
- to help communities make the most of their library services.
- This unit is one of our is the essential service of state government that we provide.
- This is a direct calculation for the ROI.
- This is important not only because we all care about the deer and Texas wildlife.
Committee:
House Culture, Recreation & Tourism
KY
Kentucky 2025 Regular Session
Senate Standing Committee on Families & Children (3-4-25)
Transcript Highlights:
- The guidance counselor directed Bry to secretly record conversations with her parents.
- Protective Services Reporting System.
- Kentucky child and Adult Services Kentucky child and Adult Protective<00:08:37.039><c> Services</c><
- The counselor's plan to elicit Child Protective Services was successful.
- It's a Pediatric Extended Care Center, and these are children who are medically fragile.
Summary:
The Senate Standing Committee on Families and Children heard Senate Bill 181, which would require school districts to use only traceable forms of communication for staff, coaches, and volunteers when contacting students, require reporting of known private direct communication, notify parents, protect minors’ anonymity in EPSB investigations, and extend the investigation period for sexual misconduct cases to 120 days. Senator Lindsay Tichenor said the bill is meant to restore safeguards for children and families and address inappropriate private communications between school personnel and students. The committee also heard testimony from Stacy and Brad Brisco, who described allegations that an Anderson County guidance counselor had communicated privately with their daughter, encouraged her to pursue emancipation and CPS involvement, and used school channels to facilitate contact; they said the resulting abuse report was unsubstantiated and that the school system and EPSB had not acted promptly. Ashley Nation also testified in support as a survivor of educator sexual abuse, arguing that traceable communication policies are needed to prevent grooming and misconduct and that the bill does not stop communication, only makes it transparent and accountable.
Members asked questions about what counts as traceable communication and whether schools already have policies. Tichenor said traceable communication could include paper notes, email, and apps such as ClassDojo or Google Classroom, and said the bill requires a trail parents can access. She also said some districts have ethical standards but they are not consistently followed, and that state-level action is needed. Senator Denine suggested the bill should allow districts more flexibility to choose among trackable platforms, noting that some systems already use tools like Dojo and Remind; Tichenor said a floor amendment would address that concern. Senators Williams, Meredith, Mills, Wise, and others voiced support, emphasizing child safety and the need for timely EPSB action.
The committee then voted 9-0 to pass SB 181 with a favorable recommendation to the Senate floor. Afterward, the committee took up House Bill 242, sponsored by Representative Samara Heavrin, which would increase transparency in the child welfare system by making Kentucky child welfare data available to researchers while preserving privacy protections. With no questions, the committee approved HB 242 as well, also by a favorable vote, and members briefly noted support for the bill and the need for better data to inform child welfare policy.
WA
Washington 2025-2026 Regular Session
Senate Rules Committee Feb 10th, 2026
Transcript Highlights:
- So this bill directs the Washington Student Achievement Council to collaborate with public and private
- rate for inpatient and outpatient Medicaid services beginning January 1, 2007.
- As we know, access to health care in rural areas is of vital importance.
- With the health care coverage landscape changing pretty rapidly, access to coverage remains a concern
- Senate Bill 6089 creates a non-appropriated P-20W public-private partnership account and directs OFM
Summary:
The Senate Rules Committee met to place a large package of bills on the floor calendar, along with several individual measures. The package poll was advanced with bipartisan support, though Senator Braun noted some bills would face debate on the floor. Most motions were approved without objection, and the committee repeatedly advanced housing, education, health care, transportation, labor, public safety, and administrative measures.
Among the bills discussed were proposals on housing supply and permitting efficiency, including measures affecting residential development in commercial and mixed-use zones, peer review fees for housing applications, and factory-built housing standards. Other bills addressed wildfire-resistant building materials, disabled placard renewal periods, preschool access for military families, insurance fraud penalties, higher education support for student parents, affordable health coverage, rural hospital reimbursement and critical access status, and collective bargaining in agriculture. Several members voiced support for bills they described as bipartisan or practical, while some opposition was raised to measures involving sheriffs’ accountability, immigration-related protections, and agricultural labor issues.
A few bills drew more substantive debate. Senate Bill 5974, concerning sheriff accountability and replacement standards, advanced despite Senator Short’s objection that sheriffs are locally elected and should not be subject to state replacement procedures. Senate Bill 6045, which would create a framework for agricultural collective bargaining, was opposed by Senators King and Mazzol, but after a division vote it advanced 10-6. The committee also advanced measures recognizing Diwali, protecting privacy in government records, limiting immigration enforcement access in certain public spaces, and establishing a public-private P-20W partnership account. The meeting concluded after all listed measures were advanced and the committee adjourned.
MN
Transcript Highlights:
- </c><00:04:38.639><c> learning</c> student designed service learning student designed service learning
- ><c> reported</c> service learning projects reported service learning projects reported increased<00:
- </c> with this bill and this service with this bill and this service learning.
- I wish we had a health care system that was focused on making sure that people had the care that they
- That's every student in services.
Committee:
Senate Education Policy
CA
California 2025-2026 Regular Session
Assembly Floor Session Jun 13th, 2025
California House Floor Meeting
Transcript Highlights:
- We also safeguarded care for seniors and end of life and long-term care, defended LGBT health services
- This budget previous had heartburn for myself, especially around home services, IHS services.
- Providing it services, I have people in my family depend on home care services who would have had a hard
- In the world, and we're struggling to take care of in-home services and health care needs of our people
- services.
TX
Transcript Highlights:
- expenses, including prenatal and postnatal child care.
- For single Texas, natal care is approximately $20,000 per mother.
- I don't mean to direct this all at you. I could direct it to Senator Hughes.
- I'm the Associate Deputy Attorney General for Child Support Legal Services.
- Family member guardians often care for persons with Alzheimer's disease and dementia.
Committee:
Senate Jurisprudence
Summary:
The committee first adopted its rules, which were distributed in the same form as the prior session’s rules. Members then took up several bills, beginning with SB 711, an HOA/condominium association bill that would extend and conform property-owner protections to condominium associations; the bill’s author and a Community Associations Institute representative testified in support, and the bill was left pending. SB 942 would allow child support and certain prenatal/postnatal medical expenses to be calculated from the date of conception rather than birth; it drew supportive testimony from the Texas Public Policy Foundation and the Attorney General’s Child Support Division, and was also left pending after testimony. SB 1448, an estates and probate cleanup bill, would require transfer of original wills by qualified delivery, add notice and electronic-order requirements for statutory probate courts, and make other clarifications; it received supportive testimony from the Texas Real Estate and Probate Institute and was left pending.
The committee also heard SB 1403, the Attorney General’s Title IV-D child support modernization bill, which updates notice, review, remote-hearing, and administrative-process provisions and clarifies several enforcement and evidence rules; the AG’s office testified that it would improve efficiency, and the bill remained pending. SB 1404 would allow courts to require an email address in final SAPCR orders when other contact information is nondisclosed and clarify service and judgment requirements; the Attorney General’s office described it as a good-government measure, and it was left pending. SB 1559 would require transfer of protective orders into divorce or custody cases to avoid conflicting orders; family-law practitioners and a family court judge testified that it would resolve longstanding conflicts identified by multiple courts of appeals, and the bill remained pending.
Finally, the committee considered SB 746, a guardianship bill that would address conflicts of interest in guardianship proceedings, allow guardian ad litem appointment earlier in the process, and require timely court action on annual guardianship reports and accounts; a committee substitute would remove some provisions and extend a reporting deadline from 20 to 30 days. TREP supported the bill, and one practitioner suggested requiring courts to state reasons when rejecting annual accounts. SB 1536 would require dementia and Alzheimer’s training for certain family guardians, with a committee substitute narrowing the scope and reducing the training time from three hours to one; the Alzheimer’s Association supported the measure and the substitute, and the bill was left pending. No bills were voted out of committee during the meeting.
MO
Missouri 2026 Regular Session
Transportation Feb 24th, 2026
Joint Committee on Transportation Oversight
Transcript Highlights:
- We're not only taking care of commercial vehicles, but they've also got ones that can take care of cars
- So we've got to be very careful and cautious about moving towards that direction without making sure
- There's no doubt about it, and it's a needed service.
- West Virginia is the Public Service Commission.
- are put out of service, and I have to find someone who can.
Summary:
The committee first took up House Bill 2759 in executive session. The sponsor explained a committee substitute that would shift the bill’s disclosure requirement so project completion dates would be posted when work is awarded, rather than during the bidding process. Members discussed the fiscal note and whether the change could affect contractor pricing and MoDOT costs. The committee adopted the substitute and then voted the House Committee Substitute for House Bill 2759 “do pass” by a roll call of 13 ayes and one present.
The committee then moved to public hearing on House Bill 1741, which would create procedures for non-consensual towing of commercial vehicles, including a towing and recovery review board, limits on storage charges while disputes are pending, restrictions on liens, access requirements, and penalties for violations. Representative Griffith said the bill is aimed at protecting independent truckers from excessive towing charges while still allowing emergency road clearance. Members raised concerns about the scope of the bill, the lack of a dispute timeline, the proposed $25,000 penalty, the ban on per-pound billing, and whether the bill could interfere with emergency towing or create litigation involving the state.
Supporters, including representatives from trucking groups, described large and sometimes excessive tow bills, argued that small owner-operators can be bankrupted by these costs, and said Missouri lacks a meaningful complaint process. Opponents from towing associations said the bill, as written, could prevent non-consensual commercial tows because towers need a lien or other leverage to get paid, especially when vehicles or cargo are abandoned or out of state. They also argued that emergency recoveries are dangerous, expensive, and highly variable, and that the bill should be narrowed and clarified. The sponsor and witnesses on both sides indicated a willingness to keep working on amendments, and no final action was taken on House Bill 1741 during the hearing.
MN
Transcript Highlights:
- </c> like more direction about screen time. like more direction about screen time.
- Be<00:15:31.200><c> careful.</c> Be careful. Be careful.
- </c> Be careful with what you consume online. Be careful with what you consume online.
- </c><01:23:54.760><c> to</c> Thank you all for your public service to Thank you all for your public service
- </c> trusted community-based social services trusted community-based social services and<01:30:18.600
Committee:
House Education Policy
FL
Transcript Highlights:
- It is an honor to be serving on the Florida Public Service Commission.
- Public service has always been a passion of mine.
- It's guided my direction and how I parent my children.
- It's even, of course, directed how I take my job as commissioner.
- And, um, ...or direct, yes, right? There is a change in procedure.
Committee:
Senate Ethics and Elections
Summary:
The Committee on Ethics and Elections met with a quorum present and first considered SB 1416, which would move municipal elections to coincide with the general election and extend incumbent terms until the new schedule takes effect. Senators discussed whether the bill would affect runoff elections, with the sponsor explaining that runoff timing would shift to the August primary/general election framework. The Florida League of Cities and Florida Association of Counties were noted as opposed, while members cited potential taxpayer savings and the bill was reported favorably.
The committee then took up SB 766, as amended by strike-all, which would require agents of certain “countries of concern” to register with the Division of Elections when engaging in political activity. The amendment narrowed the bill’s focus and aligned terminology with existing state law. After no opposition or debate on the amendment, the committee adopted it and then reported the bill favorably.
Members next heard the reappointment of Mike LaRosa to the Public Service Commission. Questioning focused heavily on PSC transparency, the sufficiency of commission orders, Supreme Court criticism of PSC decisions, storm protection plans, utility rate cases, and how the commission evaluates evidence and consumer impacts. LaRosa said the commission had changed its procedures to produce more detailed orders and more robust discussion, and he described ongoing work on rate cases, public engagement, and emerging energy issues such as small modular reactors. Despite concerns raised, the nomination was reported favorably to the full Senate. The committee then approved a block of additional appointments in tabs 4 through 27, also reporting them favorably.
VT
Transcript Highlights:
- policy and public service. Please help policy and public service.
- Member from Georgia, Care.
- </c> require medical care on many levels. require medical care on many levels.
- </c> when an acute care is needed. when an acute care is needed.
- </c> be used for child care expenses. be used for child care expenses.