Video & Transcript : 'Prevention and Early Intervention Program' :
Page 332 of 500
TX
Texas 89th Regular
Senate Select Committee on Disaster Preparedness and Flooding Aug 20th, 2025
Transcript Highlights:
- Every camp should utilize a functional and effective early warning system.
- This is an event that was preventable and was caused by years of neglect, ego, and complacency.
- The following night, my wife and I were awake early. as were members of our staff.
- The other, my other program staff and assistant directors and everyone, all of them said that they did
- We're here to protect life and prevent people from getting ill, injured, or dead.
MO
Transcript Highlights:
- And they run a tremendous number of programs and have a lot of different divisions.
- and the SDS program.
- I’ll work the program, and I will not get a break ever.
- And this SDS program, this has been unbelievable.
- us and heard our families and understand this is not about a program that we... ...families and understand
Committee:
House Budget
LA
Louisiana 2026 Regular Session
House and Governmental Affairs Apr 29th, 2026
House and Governmental Affairs
Transcript Highlights:
- those DAs that say this is the terms and we would like to request early release and here's why.
- And that's the kind of egregious behavior that this bill is designed to prevent from happening in the
- , and this that and the other.
- As Senator Stein said, as a result of this program and under the leadership of the fiscal czar, Steve
- That's one of the things that we pushed early, and also pushed for the independence of the office, or
Committee:
House House and Governmental Affairs
Summary:
The House and Governmental Affairs Committee met on Senate Bill 123, a proposed constitutional amendment to create a legislative process for removing judges for cause. Senator Morris said the bill was needed because of uncertainty in the current Constitution about whether impeachment applies to judges, given the Judiciary Commission’s role in judicial discipline. He argued the measure would provide a clearer, higher-threshold accountability mechanism, and the committee adopted a technical amendment renumbering provisions and later clarified that the bill uses a majority vote in the House and two-thirds in the Senate, consistent with impeachment-style thresholds.
Much of the hearing centered on testimony from Anna Carter and her family, who supported the bill after the murder of Jacob Carter in New Orleans. They described his death and other cases they said showed judges releasing dangerous offenders despite repeated violations, missed electronic-monitoring check-ins, and other warning signs. They argued the bill would create a last-resort accountability tool when judicial decisions or supervision failures lead to preventable harm. Several committee members expressed sympathy and said the testimony highlighted serious problems in the justice system, though some also suggested the bill should address district attorneys, electronic-monitoring oversight, or broader systemic issues.
Opposition came from members who warned the proposal was overly broad, could become a political tool, and might conflict with existing constitutional provisions governing impeachment and judicial discipline. They argued the Judiciary Commission and Supreme Court already provide a disciplinary framework and that the bill could chill judicial independence or create due-process concerns. The ACLU’s Sarah Whittington also opposed the bill, noting technical inconsistencies in the draft, questioning why impeachment had not been tried first, and arguing the measure singled out judicial discretion while leaving other elected officials’ discretion untouched. The committee took no final vote on the bill during the hearing, but did adopt the technical amendment.
HI
Hawaii 2026 Regular Session
EDN Public Hearing - Tue Feb 17, 2026 @ 2:00 PM HST
Transcript Highlights:
- 52.880><c> and</c> connected with local programs and connected with local programs and secured<01:41:
- </c> preparation, professional learning, and preparation, professional learning, and intervention<02:
- diversifying early learning program options.
- diversifying early learning program options.
- And the reason we did that was because we believe that quality early education should be a right and
Summary:
The committee on Education met on February 17 and announced it would limit public testimony to one minute because more than a thousand testimonies were expected on one measure. The first bill heard was HB 1934, relating to the Imagination Library of Hawaii. The state librarian and Friends of the Library supported the bill, saying the program is a proven, cost-effective way to improve early literacy and should be expanded statewide for children ages 0 to 5. Friends of the Library said the current 50/50 match requirement would be too difficult to meet immediately and asked for state funding for the first few years to help launch the expansion. Testimony included eight supporters and one opponent, and members asked whether the proposal was an expansion of an existing program; the state librarian said it would expand service beyond currently targeted communities.
The committee then heard HB 20004, which would extend the floating librarian pilot program. The state librarian, Department of Education, HSTA, and several individuals testified in support. Supporters said the program helps address staffing needs and improves student readiness, especially for college and information literacy. One retired community college librarian said school librarians help students prepare for college and are increasingly important in teaching critical evaluation of misinformation and AI-generated content. Members asked about implementation of the existing pilot, including recruitment of certified librarians for neighbor island and Oahu complex areas; DOE said those positions had been identified and recruitment was underway, and existing funds remained intact.
The final major discussion was HB 2398, which clarifies the library system’s role in RNMSP-related projects and public library construction on or near school land. The state librarian and public library system supported the bill, while the Department of Education and Attorney General’s office raised concerns about vague language, especially the phrase “land controlled by the board,” and suggested amendments. In questioning, the state librarian explained that the bill was prompted by conflicts on shared or adjacent school/public library sites, including traffic, pickup and drop-off access, and other operational issues. DOE described significant disruption from one project’s traffic changes and said planning for such projects should involve early coordination and formal agreements. The state librarian responded that the new bill would clarify oversight and help avoid delays and disputes over property control and future renovations.
CA
California 2025-2026 Regular Session
Assembly Human Services Committee Jun 16th, 2026
Transcript Highlights:
- And we know that was embedded in some of our early welfare policies.
- And we know that was embedded in some of our early welfare policies.
- I think in too many previous decades and eras, and unfortunately even today, that our welfare programs
- So we know California is the state's largest anti-hunger and anti-poverty program, and every dollar in
- And part of the challenge here is that we have funded services through the One California program, and
Summary:
The Assembly Committee on Human Services heard several bills focused on homelessness, child care, food security, public assistance, immigration legal services, and veterans’ benefits. SB 479 would allow city-based local health jurisdictions, including Berkeley and Oakland, to use multidisciplinary homeless response teams and share specified information across departments; supporters said the change would improve coordination and outcomes, and no opposition testified. SB 902 would allow electronic signatures for child care and development services paperwork while preserving paper options; supporters said it would reduce burdens on families and providers, and the bill passed to the Assembly Education Committee 4-0.
The committee also heard SB 1025, creating an Office of Food Security and Affordability to coordinate California’s food assistance efforts, and SB 1030, repealing the CalWORKs “man-in-the-house” rule. Supporters of SB 1025 said the state’s food system is fragmented and needs a coordinated strategy; SB 1030 supporters argued the rule is outdated, redundant, and rooted in racist and sexist assumptions. Both bills received no opposition testimony and were approved on 4-0 votes, with SB 1025 sent to the Economic Development, Growth, and Household Impact Committee and SB 1030 to Appropriations.
The committee then approved SB 1077, which would require CDSS to create a communications and contingency plan for CalFresh disruptions during federal government shutdowns, including a public webpage and planning for state-funded benefits; it passed 4-0 to Appropriations. SB 1194 would codify the Immigration Legal Fellowship Project to expand immigration legal services in underserved areas, and supporters emphasized the need for legal representation in rural and Central Valley communities; it passed 4-1 to Judiciary. SB 1201 would seek federal waivers to protect veterans from CalFresh time limits, require referrals to county veterans service officers, and adjust treatment of job-search expenses; it passed unanimously 6-0 to Military and Veterans Affairs. The consent calendar, including SB 557 and SB 1051, also passed unanimously. After all items were heard, the committee completed roll calls for absent members and adjourned.
CA
California 2025-2026 Regular Session
Assembly Human Services Committee Jun 16th, 2026
Human Services
Transcript Highlights:
- And we know that was embedded in some of our early welfare policies.
- And we know that was embedded in some of our early welfare policies.
- I think in too often in previous decades and eras, and unfortunately even today, that our welfare programs
- So we know California is the state's largest anti-hunger and anti-poverty program, and every dollar in
- And part of the challenge here is that we have funded services through the One California program, and
Committee:
House Human Services
MN
Minnesota 2025-2026 Regular Session
Committee on Environment, Climate and Legacy - 03/20/25
Environment, Climate, and Legacy
Transcript Highlights:
- senior programs, gender-based violence interventions,<01:10:05.679><c> artistic</c><01:10:06.159><c>
- Senate File 1535 provides one-time and ongoing funding for the local road wetland replacement program
- Uh, they will speak on how the program works and the importance of this funding.
- work and the speak on how the program work and the importance<01:18:33.040><c> of</c><01:18:33.280><
- </c><01:21:52.239><c> the</c><01:21:52.400><c> program</c> too many years and the program too many years
Committee:
Senate Environment, Climate, and Legacy
CA
California 2025-2026 Regular Session
Assembly Banking and Finance Committee Mar 20th, 2026
Transcript Highlights:
- And the reason why they did that was because they have a cascading program in effect for payments.
- confusion and preventing unnecessary foreclosure activity.
- follow any special program rules that may permit suspending late fees and prevent foreclosure activity
- declare disaster areas and ensure programs like Cal Assist explicitly include mobile home owners.
- And without intervention, we risk long-term harm to entire families and broader communities.
Summary:
The Assembly Banking and Finance Committee held an outcomes review of AB 238, the wildfire mortgage forbearance law, focused on how the law has worked for survivors of the Eaton and Palisades fires. Chair Valencia and Assemblymember Harabedian said the hearing was intended to hear directly from survivors, assess whether the law is being implemented as intended, and identify fixes. Several survivors described losing homes, facing long rebuild timelines, and struggling with insurers, housing costs, and mortgage servicers. Many said they encountered confusion, inconsistent information, requests for financial documentation, lump-sum repayment demands, credit reporting problems, or loan modifications that they viewed as undermining the law’s purpose. Some urged clearer consumer education, a consumer bill of rights, and an extension of forbearance relief; one witness specifically advocated for AB 1847 to extend forbearance to 36 months.
DFPI Chief Deputy Commissioner Suzanne Martindale said the department had received about 300 wildfire-related consumer complaints, mostly about mortgage forbearance, and that more than 91% had been resolved in the consumer’s favor. She said the department works with both state-licensed and federally regulated institutions, but its authority is limited when national banks are involved, so it often uses outreach and direct contact with lenders and federal partners to resolve complaints. She also described recurring complaint themes such as difficulty obtaining forbearance, customer-service breakdowns, withholding of insurance funds, and non-interest-bearing impound accounts. Committee members pressed DFPI on which institutions were noncompliant, what enforcement tools were available, and how much data the state could collect and make public.
Representatives of the California Bankers Association and California Mortgage Bankers Association said lenders had provided early disaster relief and were working to comply with AB 238, but emphasized that mortgage servicing is constrained by federal law, investor requirements, and secondary-market guidelines. They argued that forbearance is temporary relief, not forgiveness, and warned that extending it without a clear repayment path can create future payment shock or larger debt burdens. They also said many servicers use disaster protocols tied to federal declarations and that clearer communication is needed. In response to committee concerns, the mortgage bankers said they would continue working with the Legislature and federal agencies, but could not promise changes beyond investor and agency rules. No votes or formal committee actions were taken during the hearing.
CA
California 2025-2026 Regular Session
Assembly Banking and Finance Committee Mar 20th, 2026
Banking and Finance
Transcript Highlights:
- And the reason why they did that was because they have a cascading program, in effect, four payments.
- These include programs offered by Fannie Mae, Freddie Mac, and the Federal Housing Administration, the
- confusion and preventing unnecessary foreclosure activity.
- follow any special program rules that may permit suspending late fees and prevent foreclosure activity
- And without intervention, we risk long-term harm to entire families and broader communities.
Committee:
House Banking and Finance
TX
Texas 89th 2nd C.S.
Senate Committee on Finance Jul 28th, 2026
Transcript Highlights:
- prevention of fraud, waste, and abuse within those agencies' programs and are typically isolated from
- accelerate the efforts associated with stopping and preventing this within federal benefit programs.
- And really at all stages of the eligibility process, are we focused on those fraud prevention and program
- On slide seven, second, we aim for early and preventative detection through reporting mechanisms.
- When allegations are received, the compliance program transitions from prevention and detection into
Summary:
The Senate Finance Committee met to hear interim charges on higher education transparency and on preventing fraud, waste, and abuse in state government. The chair emphasized accountability for taxpayer dollars and asked witnesses to address financial reporting, audit practices, and whether more frequent or comprehensive audits would improve oversight. Legislative Budget Board staff described how public university systems and most community colleges respond to requests about internal audit practices, noting that university systems generally follow a similar annual audit timeline and that community colleges use a more varied mix of internal and external audit arrangements. Members focused on gaps in reporting, especially Texas Southern University’s missing submissions for several years and Collin County Community College’s nonresponse to the LBB survey.
The State Auditor’s Office then outlined its higher education audit work, including mandatory statewide single audits, DEI compliance audits, HUB and State Use Program audits, benefits proportional audits, and discretionary audits based on risk. The auditor said the office has released 43 higher-ed audit reports since fiscal year 2021 and has two audits in progress, and explained that internal audit reports from institutions help guide future audit selection. Senators pressed the office on the lack of enforcement authority, the value of internal auditors at each institution, and whether community colleges should have more standardized reporting and audit requirements. The auditor and general counsel said the SAO can refer suspected fraud to law enforcement but cannot itself enforce findings, while several senators suggested stronger clawback authority and more robust internal audit structures.
The Texas Higher Education Coordinating Board explained that it collects annual financial reports, sources-and-uses data, and community college finance reports, and uses them for funding formulas and other reporting. It also trains governing board members and said it has limited regulatory authority, though community colleges must certify compliance annually and can lose eligibility for state funds if they do not. Members questioned the reliability of self-attested data, the adequacy of board training, and whether a single reporting structure would be more efficient. During public testimony, a ScholarShot representative argued for clearer, student-facing financial transparency so students can see total cost of attendance and the gap they must cover before enrolling.
WA
Washington 2025-2026 Regular Session
House Agriculture & Natural Resources Jan 16th, 2026 at 10:30 am
Agriculture & Natural Resources
Transcript Highlights:
- It's a balancing act in the program, and they set a very ambitious and unique program for us.
- With a unique and ambitious program, it was also predicated on collaboration and cooperation, and the
- And that system of laws and rules is the Forest Practices Program.
- And lastly, it's a developing and responsive program. There will be changes in this program.
- vision and predictability for the program.
Committee:
House Agriculture & Natural Resources
AZ
Transcript Highlights:
- And I have to say.
- And so he came down here, and the next day they closed the world up.
- History has shown us that over and over and over. It is only expanded and it is only repurposed.
- fees and costs.
- And now he has petitioned six times and has been denied.
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 1 on Health May 19th, 2025
Transcript Highlights:
- and early intervention will make a long-term investment that pays back invaluable dividends to our communities
- We also administer community mental health and substance use disorder programs and services.
- Lastly, we oppose the early elimination and stoppage of the WQIB program. Thank you, Madam Chair.
- My name is Jamaica Soule, Director of Programs and Policy with Roots Community Health, and we oppose
- repayment programs and scholarships, and expansion of education capacity for nurse midwives.
MN
Minnesota 2025-2026 Regular Session
Committee on State and Local Government - 04/03/25
State and Local Government
Transcript Highlights:
- Chair and members, you got on one hand early childhood programs under special education are going to
- , you got on one hand early and members, you got on one hand early childhood<00:09:02.399><c> programs
- 08.880><c> care,</c> Early childhood programs, child care, Early childhood programs, child care, child
- division</c><00:35:40.079><c> and</c><00:35:40.320><c> a</c> a program evaluation division and a a program
- </c> programs that could be considered and programs that could be considered and the<01:12:03.360><c>
Committee:
Senate State and Local Government
CA
California 2025-2026 Regular Session
Assembly Utilities and Energy Committee Apr 22nd, 2026
Transcript Highlights:
- The program does not fairly compensate projects for their full value to the grid and ratepayers and relies
- to make a program that is cost-effective and meets all of the goals.
- the Senate to create a pilot program for electrification and replacement of the gas system.
- coordination with other entities as they determine program design and implementation.
- And identifying opportunities for legislative intervention to address that and bring rates down.
Summary:
The Assembly Committee on Utilities and Energy heard several bills focused on clean energy, electrification, and grid planning. AB 1813 (Ward) would revise California’s community renewable energy program to better support community solar and storage, especially for renters and low-income customers, by tying credits to avoided costs and requiring at least 51% low-income participation. Supporters said the current CPUC program is unworkable and has stalled development; utilities raised concerns about cost shifts, CCA impacts, and the bill’s late substantive amendments. The bill was discussed but no vote was recorded in the excerpt.
AB 2313 (Berman) would create a gas service line replacement alternative program allowing customers facing planned gas line replacement to instead choose electrification and receive an incentive. Supporters argued it would reduce long-term gas infrastructure costs and give customers more choice, while opponents warned it could divert money from safety-related gas replacement work, create affordability issues, and conflict with the recently approved SB 1221 pilot. Committee members pressed the author on safety, funding sources, and renter impacts; the author said the bill includes emergency replacement exemptions and is intended to lower costs for remaining ratepayers.
AB 1975 (Schultz) would require the CPUC to develop a grid utilization metric and consider expanded grid management programs to better use existing distribution infrastructure and reduce the need for costly upgrades. Supporters said better utilization could save ratepayers billions and help integrate batteries and flexible load; utilities generally opposed rigid utilization targets but were open to further discussion. The committee passed AB 1975 on a 7-0 vote to Appropriations. AB 2612, on plug-in photovoltaic systems, passed 9-0 to Appropriations after supporters said it would expand access to low-cost solar and utilities requested clarification that they would participate in the standards process.
AB 1849 (Pappin) would direct CARB to study the need for decarbonized gaseous fuels in hard-to-electrify sectors and for grid reliability. Supporters framed it as a technology-neutral assessment for sectors like industrial heat and backup power; opponents argued it was biased toward a preferred fuel pathway and duplicated existing state studies. After a lengthy exchange over the lack of a statutory definition for “decarbonized gaseous fuels,” the bill passed 10-0 to Appropriations. AB 2088 (Pappin) would authorize investor-owned utilities to own and operate thermal energy networks, with safeguards for safety, workforce, and ratepayers. Supporters described TENs as efficient, low-emission heating and cooling systems that can use geothermal energy or waste heat; the bill passed 9-0 to Appropriations.
HI
Transcript Highlights:
- and prevention.
- </c><00:02:47.120><c> and</c><00:02:47.319><c> prevention</c><00:02:48.319><c> we</c> violence intervention
- and prevention we violence intervention and prevention we serve<00:02:48.879><c> survivors</c><00:02
- This is a two-year pilot program in the probate court and family court of the First Circuit to fund certain
- It establishes a two-year pilot program in the probate and family court of the First Circuit to fund
Committee:
Senate Judiciary
Summary:
The Judiciary Committee continued hearing several bills. HB 399 would create an additional district court judgeship in the First Circuit; it drew support from the Judiciary, Public Defender, State Bar, Financial Services Association, and others, and there was no opposition. HB 560 would appropriate funds for Judiciary contracts with community-based organizations; many service providers and coalition representatives testified in support, emphasizing the growing gap between contract payments and the actual cost of services, especially for domestic violence, youth, legal aid, and other vulnerable populations. HB 648 would establish a two-year pilot program in the First Circuit probate and family court for guardianship and conservatorship-related resources; the Office of the Public Guardian and disability advocates supported it, while suggesting amendments to clarify that the bill refers to professional evaluations, including psychological, neurocognitive, or functional evaluations, rather than just physicians’ letters.
The committee also heard HB 990, which appropriates funds for claims against the state, with the Attorney General noting 21 claims totaling about $6.5 million plus two additional resolved claims and requesting corrections to identify two matters as judgments rather than settlements. HB 991 would clarify that the Attorney General may conduct FBI fingerprint-based background checks on contractors and employees; it was supported by the Hawaii Criminal Justice Data Center and others, with an amendment to include subcontractors. HB 998 would provide that omissions or errors in citations do not require dismissal or reversal if they do not prejudice the defendant; the Attorney General and Honolulu Prosecutor supported it, while one testifier opposed it, and members discussed whether the language adequately protects due process and how it would apply when identifying information is unavailable.
Finally, HB 1174 would address payment-under-protest lawsuits by allowing interest earned on certain funds to be paid in non-taxation cases if the claimant prevails and by setting procedures for premature filings. After testimony, the committee moved into decision-making and recommended passage of HB 399, HB 560, HB 648, HB 990, HB 991, HB 998, and HB 1174, generally with amendments where noted, including effective-date changes and the requested clarifications. The measures were adopted, and the meeting adjourned.
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 3 on Education Finance Mar 17th, 2026
Transcript Highlights:
- I am proud to be part of UC's ongoing commitment to preventing and addressing discrimination and harassment
- Is there, do we have information as to prevention and early intervention on mental health services for
- This program has persisted over several decades and, combined with tools such as ASSIST and the UC Transfer
- Merced, and a research bond to maintain UC's health and science research programs.
- diverse cohorts of students and facing federal attacks on our equity programs and initiatives.
NH
New Hampshire 2025 Regular Session
House Resources, Recreation and Development (02/05/2025)
Transcript Highlights:
- So hopefully we'll be done executing all our early bills and a couple of non-early bills that are on
- bills and a executing all our early bills and a couple<00:07:42.160><c> of</c><00:07:42.319><c> non-
- In that role, I administer and manage the Rivers Management and Protection Program.
- </c> the program and 20 local River the program and 20 local River Management<03:21:50.439><c> advisory
- </c><04:10:48.319><c> even</c> flight and you're a day early it's even flight and you're a day early
Summary:
The committee first discussed scheduling and notice for upcoming executive sessions on a larger slate of bills, including plans to take up eight bills in the morning and possibly the last three bills in the afternoon, with caucus time provided if needed. The chair emphasized advance notice, publication, and flexibility if more bills are added later. The hearing then opened with the Pledge of Allegiance and proceeded to HB 568, a bill allowing local planning boards to request water supply studies for subdivisions to ensure water adequacy as housing density increases.
Representative Kat McGee, the prime sponsor, said HB 568 was developed after constituent concerns about private wells being affected by nearby development. She described the bill as narrowly tailored, non-mandatory, and intended to preserve local control while clarifying that planning boards may request studies under local regulations. She noted bipartisan support, an exclusion for community water systems and larger groundwater withdrawals regulated elsewhere, and said the bill would help prevent water shortages and related problems for new and existing homes. Questions from members focused on whether the bill should specify that it applies to subdivisions of four or more lots, since that language had been in an earlier version.
Testimony on HB 568 was mixed. Bob Quinn of the New Hampshire Association of Realtors opposed the bill, arguing it lacked a definition of “water supply study,” could lead to expensive hydrology studies, and might raise housing costs; he suggested more work with DES or a study committee. DES administrator Brandon Kernin said the department had worked from a 2010 groundwater commission report, that such problems arise only intermittently in certain areas, and that the bill would make explicit local authority to adopt such ordinances. He also said DES data and homeowner surveys can help identify problem areas and that more robust wells could be considered in the long term. The committee noted 10 online submissions in favor and 3 opposed, plus blue-sheet testimony of 2 in favor and 1 neutral, and then closed the hearing on HB 568.
The committee immediately opened HB 582, a bill on safety requirements for operation of personal watercraft. Representative Darby, the sponsor, said the bill responds to the speed and maneuverability of modern personal watercraft, which he described as more like motorcycles on water than traditional boats, and cited a fatal accident on Lake Monomonac as an example of the risks. He said the bill is not intended to restrict ordinary recreation or wake surfing, but to update safety standards for a newer class of larger, quieter three-person PWCs. The hearing began with Darby’s presentation, and no vote or final action was taken in the portion provided.
NM
New Mexico 2026 Regular Session
IC - Legislative Education Study May 1st, 2026
Transcript Highlights:
- Early learning and student supports, such as changes to the state equalization guarantee to increase
- So we really need to think about how we support those programs and make them accessible to all students
- Out what we need to do to fund the types of programs and provide them the activities that will get them
- some of those kinds of things and specific needs for what a program like that might look like.
- It's an assessment tool as well as a tutoring program, and it's clearly producing some skewed results
MN
Transcript Highlights:
- And from those ranks, some of them go to our rural programs and rural hospitals and medical centers.
- > this</c><00:19:35.400><c> for</c> and support programs like this for and support programs like this
- </c><00:56:06.560><c> run</c> these programs and the staff that run these programs and the staff that
- Trauma Quality Improvement Program, and our burn program is among the best in the nation.
- And so, the reduction for the programs.
Committee:
House Taxes
Keywords:
Hennepin County, sales tax, health care facilities, ballpark improvements, tax revenue, HF4234, Minnesota private activity bonds, tax-exempt bonds, bond cap, aggregate bond limitation, residential rental projects, multifamily housing, affordable housing finance, housing bonds, public finance, bond allocation, private activity bond cap, Minnesota Statutes 474A.02, tax committee, tax refund