Transcript Highlights:

• Remote patient monitoring, electronic caregivers, kiosks, and facilitated video visits.
• Remote patient monitoring, electronic caregivers, kiosks and facilitated video visits.
• So our care coordinators are bachelor level, oftentimes social workers, people with background in case
• One launched item is pre-authorization quality checks, which are system prompts meant to alert workers
• It's just the zone worker, the eligibility worker that processed it, or maybe their supervisor.

Keywords: 908, all

Summary: The committee was called to order, the roll was taken, and the March 18 minutes were approved. Members then received several project and program updates, beginning with CHI St. Alexius’s behavioral health buildouts in Bismarck, Williston, and Grand Forks. St. Alexius reported that the Bismarck project remains on track for June 2027 completion, with demolition underway and final design work nearing completion. Williston reported construction is progressing, staffing recruitment is underway for psychiatrists and other staff, and an air handler replacement is creating a roughly $750,000 unbudgeted barrier that will slightly delay the timeline. Grand Forks reported its expansion is about 30% complete, with no major barriers beyond weather, and leaders said the project should be substantially complete in the first quarter of 2027. The Department of Health and Human Services then presented a series of budget and program updates. Donna Ockland explained several recent line-item transfers as technical corrections that net to zero and do not require new spending, then reviewed salaries, wages, and FTE counts, noting the department remains within its authorized staffing levels. Pat Rainer followed with an update on the Rural Health Transformation Program, saying 12 opportunities have been posted, 422 applications received, and $8.4 million obligated so far, with a goal of obligating the full $199 million by September. He described grants for workforce retention, rural rotations and housing, community gardens, school wellness, behavioral health promotion, safety net services, equipment, technology, EMS, and other initiatives, emphasizing that the program is intended to be transformational and tied to metrics. Members asked extensive questions about how rural eligibility is defined, how grants will support both rural facilities and hub hospitals, and how future years of funding will build on current awards. The committee also heard an update on certified community behavioral health clinics from Elena Zeller, who said North Dakota has been accepted as a demonstration state, implementation is underway in Williston, North Central/Minot, Fargo, and Dickinson, and care coordination and service counts are increasing. Rebecca Askins then reviewed SNAP payment error rates, saying the 2025 rate was finalized at 9.89%, with the state aiming to get below 6% through policy updates, training, data tools, and a quality assurance team. Members pressed her on the causes of the error rate, the role of the SPACES software system, and the need for accountability and improvements. Finally, Dirk Wilkie reported the state laboratory project reached substantial completion on June 12 and is on budget at about $69.95 million, though a service elevator had to be redesigned because it was too small for equipment.

Transcript Highlights:

• Do you want to to that frontline worker?
• They are begging us to do this workers.
• The workers that you care so terrified.
• <00:44:14.640> we workers of the state of Minnesota. we workers of the state of Minnesota.
• <00:59:06.640> to Minnesota's public workers to Minnesota's public workers to go<00:59:08.559

Keywords: 1183, house

Transcript Highlights:

• especially want to thank our panelists and members of the public who are here in person and tuning in remotely
• In addition to my administrative role, I am the county alcohol and drug administrator, a social worker
• That's still where our offices are, but now everything is done remotely.
• We're now going back to the remote, I believe. Is that right?
• So, a licensed clinical social worker.

Summary: The hearing focused on California’s 988 suicide and crisis lifeline and the broader crisis response system, with members and witnesses emphasizing both the system’s life-saving role and the risks posed by funding gaps, rising demand, and uneven local implementation. Opening remarks highlighted the personal impact of suicide and the need to strengthen crisis response so calls are answered quickly and linked to appropriate care rather than defaulting to 911, emergency rooms, or law enforcement. State officials described the AB 988 five-year implementation plan, which sets goals around public awareness, equitable access, high-quality call/chat/text response, and better integration with ongoing behavioral health services. State agencies reported progress on infrastructure, coordination, and related behavioral health investments. CalHHS said California has expanded mobile crisis teams, crisis stabilization units, and youth behavioral health supports, and is preparing additional public awareness and grant programs tied to Proposition 1. DHCS explained that 988 is funded through a federal SAMHSA grant and the AB 988 surcharge, while Medi-Cal separately funds mobile crisis services; officials said the mobile crisis benefit is active in 53 counties and that statewide expansion remains a work in progress. Cal OES described the statewide technical buildout, including network infrastructure in all 11 crisis centers, interoperability with 911, and a pilot of next-generation routing and call-handling tools. The 988 California Consortium said call volume continues to rise sharply, missed calls remain a major concern, text/chat capacity is limited, and centers need more stable funding, better reimbursement, and stronger feedback loops with the state. County and community witnesses stressed that local systems need more flexible, sustained support to match the demand. Lake County described a peer-led rural mobile crisis model that has reduced law enforcement holds and increased housing placements, but said county-run mobile crisis teams still cannot reliably access 988 surcharge dollars and face reimbursement problems from Medi-Cal and commercial plans. Santa Clara County reported strong performance metrics, rapid call answer times, and a broad continuum of mobile crisis services, but said staffing and funding are strained and commercial reimbursement remains slow. The Mental Health Association of San Francisco said the peer-run warm line complements 988 by offering non-emergency support and warm handoffs, but recent budget changes forced cuts to Spanish-language service, federation support, and hours. No formal votes or legislative actions were taken during the hearing; members mainly asked questions about surcharge levels, budget timing, coordination among agencies, data collection, and how to improve collaboration with frontline crisis centers.

Transcript Highlights:

• What about opportunities for Remote work with any of the administrative positions, do you even have that
• Remote work is not an option.
• That could help seasonal workers transition into full-time work, Madam Chair, and Representative.
• I understand that you are not providing remote work.
• I understand that you have 136 seasonal workers.

Transcript Highlights:

• Aerial vehicle, UAV, or a remotely piloted aircraft, RPA, or a drone at the scene of an emergency that
• Based on the needs of her child, from having a remote option for her child to attend and her child to
• Members, AB 692 will end the exploitative practice of trapping workers into debt agreements.
• Under current law, workers are protected from being forced to pay for employer-mandated training.
• However, debt traps have created a situation where workers are locked into their jobs because they're

Keywords: 988, house, all

Transcript Highlights:

• and field service workers.
• workers and field service<00:21:33.720> workers.
• What are we seeing in service workers.
• Uh, and we missed something when we talked about remote work and who can do remote work.
• remote work and who can do remote work. remote work and who can do remote work.

Keywords: 1189, house, all

Transcript Highlights:

• It prohibits contracts that would authorize foreign sources of concern to directly or remotely access
• concern, then there needs to be a determination whether that information technology is capable of remote
• One where every family has stability and every worker has dignity and every child has the opportunity
• One where every family has stability and every worker has dignity and every child has the opportunity
• Brotherhood of Electrical Workers. Thank you for everything that you do for our workforce.

Summary: The House opened with prayer, a moment of silence for former member Chester Clem, the Pledge of Allegiance, and quorum confirmation. Members then adopted the special order report for the day and approved a Rules and Ethics Committee report amending House Rule 15.3 to allow fundraising under certain circumstances during extended or special sessions. The chamber then took up several bills. HB 1405 on a statewide project for missing persons with special needs passed unanimously. CS/CS/CS/SB 290, the Department of Agriculture and Consumer Services bill, passed 94-10 after debate focused on conservation land surplus procedures and agricultural use of state lands. CS/CS/CS/HB 905, the “Fire Act” on foreign influence, foreign gifts, critical infrastructure, sister city agreements, and related restrictions, passed 80-20 after the House adopted an amendment adding a prohibition on certain surrogacy contracts involving citizens or residents of foreign countries of concern. CS/CS/HB 1197, dealing with information technology procurement and contracting, passed 109-0. HB 1103 on local administration of vessel restrictions passed unanimously. The House also debated CS/CS/CS/HB 399 on land use and development regulations. Supporters said it would limit development fees, standardize compatibility rules, allow manufactured homes in RV parks, and lower voting thresholds for comprehensive plan changes to address housing affordability; opponents argued it would preempt local control, weaken voter-approved urban boundary protections, and risk conservation lands. An amendment to preserve Orange County’s boundary rules failed, while a technical amendment on manufactured homes passed. The bill then passed 71-38. The House also passed several local bills, including measures for the Pace Fire Rescue District, Avalon Beach/Mulat Fire Protection District, East Point Water and Sewer District, Fellsmere Water Control District, and Headwaters Water Control District, with votes ranging from 83-27 to unanimous approval. The transcript also included farewell remarks from Representative Angie Nixon before the House returned to remaining business.

Transcript Highlights:

• The clerk will call the names of the members voting remotely.
• The clerk will call the names of the members voting remotely. Blyth. Go ahead, Matt. Blyth no.
• especially for seniors and workers. especially for seniors and workers.
• The clerk will call the names of the members voting remotely. >> Bliss. >> Bliss, no. >> Bliss votes
• members voting remotely. members voting remotely. >> Bliss. >> Bliss.

Keywords: 919, house, all

Summary: The House took up House File 4252, the higher education finance and policy bill, which the author described as a bipartisan agreement. Representative Wolgamott highlighted a $1.5 million appropriation to Minnesota State to create an identification verification system to combat “ghost students,” a one-time $5,000 appropriation for trees at Bemidji State University, and other noncontroversial recommendations from the Office of Higher Education. He urged support for the bill and noted that amendments would be considered. The main debate centered on an amendment by Representative Rarick to change how University of Minnesota regents are selected if the legislature fails to elect them. Rarick argued the amendment would keep the governor from appointing regents outside the legislative vetting process and prevent “pay-to-play” or donor influence, citing recent gubernatorial appointments and campaign contributions. Representative Kotter offered a secondary amendment to require that any fallback appointees meet RCAC eligibility criteria and to bar candidates who had recently contributed to legislative caucuses or leadership; supporters said it would reduce the appearance of pay-to-play while preserving the RCAC process. Opponents of the secondary amendment, including Representatives Robbins and others, argued it did not address the real concern because it did not restrict contributions to the governor and would weaken the legislature’s role in regent selection. Supporters of the secondary amendment said it was a more objective, statute-based approach and raised separation-of-powers concerns with the underlying amendment. After debate, the secondary amendment failed on a 67-67 tie and was not adopted. The House then continued discussion on the underlying Rarick amendment, with members divided over legislative authority, gubernatorial appointment power, and the influence of campaign donations.

Transcript Highlights:

• Lost tax revenue, income tax plus sales tax for those workers.
• <01:14:06.320> Rough<01:14:06.640> estimate, tax for those workers.
• Rough estimate, tax for those workers.
• remote for a<01:27:38.920> while.
• I<01:27:47.280> drove here remotely and I drove here remotely and I drove down<01:27:48.840

Keywords: 981, all

Summary: The House convened, established a quorum, approved the journal, and then moved through a series of announcements and committee notices. Members highlighted upcoming events including Sportsman’s Day at the Capitol, Auctioneer Day, and an Earth Day press conference, and several committees announced meetings and bills to be heard later in the day. The Majority Leader also moved to make House Bill 1132, House Bill 1130, Senate Bill 136, and House Bill 1287 special orders for the next day, and the House agreed without objection. The chamber then took up House Bill 1132, concerning increasing pollinator habitats on state lands. Supporters said the bill builds on years of work to support pollinators and encourages planting native species on public lands; they also explained that the fiscal note reflects use of existing continuously appropriated funds, including GOCO lottery money and oil and gas fee revenue. After committee reports were adopted and questions about funding were answered, the bill passed as amended. The House next considered House Bill 1130, concerning baby diaper changing stations in public restrooms. An amendment was adopted that exempted local governments and expanded the small-business carveout to employers with 25 or fewer employees and no more than $3.5 million in annual revenue, while also clarifying restroom designation. Supporters argued the bill was the product of extensive stakeholder work and would improve access for families. Opponents said it imposed an unfunded mandate on businesses and raised concerns about contamination in public restrooms, including claims that some changing tables have been found contaminated with methamphetamine and fentanyl; after debate, the amendment was adopted, and discussion on the bill continued.

Transcript Highlights:

• To practice, could go into the remote state and work as an EMS caregiver based on the compact's rules
• And be available then to the remote state.
• If you come to New Mexico, you want to work here temporarily, like we had people health care workers
• My name is Logan Howard, a Licensed Master Social Worker.
• This bill ensures worker protections reflect this updated list of cancers.

Keywords: 996, all

Transcript Highlights:

• from the Department of Commerce, and that was $1.115 million in general fund and $215,000 from the workers
• from the Department of Commerce, and that was $1.115 million in general fund and $215,000 from the workers
• from the Department of Commerce, and that was $1.115 million in general fund and $215,000 from the workers
• from the Department of Commerce, and that was $1.115 million in general fund and $215,000 from the workers
• private attorneys a fee for remote private attorneys a fee for remote access<00:27:25.039> to

Keywords: 1183, house

Transcript Highlights:

• <00:03:47.680> who the voices of light library workers who the voices of light library workers
• <00:04:19.280> with library system and library worker with library system and library worker
• I'm looking forward to library workers.
• Um, and even though I remote learning.
• First, we have our remote testifier, Mark Granit, president of Viking Bank of Alexandria.

Keywords: 1187, senate, all

Transcript Highlights:

• And if they have a question, we will do our best to let them ask that question remotely.
• And I know remotely, I just want to recognize Senator Liz Miranda is joining us, as well as Senator Pavel
• I wanted to acknowledge Senator Paul Mark as well as Senator Ryan Fattman have joined us remotely.
• This includes nurses, medical staff, social workers, food service professionals, facility staff, and
• There's a mental health capacity that can be done remotely by video rather than having a doctor come

Keywords: 995, all

Summary: The hearing was a FY27 budget session on Health and Human Services held in Mattapan, hosted by the Joint Committee on Ways and Means. Opening remarks from Senator Lydia Edwards, Representative Brandy Fluker-Reed, Representative Russell Holmes, and Boston Public Library President David Leonard emphasized the significance of holding the first Ways and Means hearing in Mattapan, the importance of community access, and the role of libraries as human services institutions. Committee members and attendees introduced themselves before agency testimony began. MassAbility testified first, describing its mission to support people with disabilities through employment, independent living, and disability determination services. The agency highlighted federal funding uncertainty, a modest FY27 budget reduction, and a proposed reworking of its home care program, which it said is outdated and should better target those most in need. Members questioned the home care cut, staffing reductions, and federal coordination. MassAbility also shared a participant story about recovery and community support to illustrate the impact of its services. The Massachusetts Commission for the Deaf and Hard of Hearing then presented its FY27 request, focusing on interpreter and captioning access, workforce development, emergency communication, aging-related hearing loss, and transition services for deaf and hard-of-hearing youth. Members asked about interpreter shortages, after-hours emergency coverage, ASL education, and community training; the commission said it is expanding mentorship and referral systems but still faces staffing and vendor challenges. The Massachusetts Commission for the Blind followed with a $30.8 million request, describing services for nearly 9,000 consumers, peer support groups, vocational rehabilitation, and Turning 22 services, while noting federal funding uncertainty and a 7% budget cut. Members raised concerns about maintaining services with fewer resources, and the commissioner said the agency had trimmed overhead and could manage the proposal. The Office for Refugees and Immigrants closed the segment, outlining expanded legal, housing, workforce, citizenship, and financial literacy supports for immigrants and refugees, including Know Your Rights trainings, legal defense initiatives, and the Massachusetts Access to Counsel Initiative. Members discussed the effects of federal policy changes, the loss of refugee resettlement funding, and the need for state support to fill gaps. No votes were taken in the portion provided; the hearing consisted of agency presentations and committee questioning.

Transcript Highlights:

• Patty O'Keefe and Annie Humphrey, and then we have a remote testifier up next following that.
• and then we Um and then Annie Humphrey, and then we have<00:03:54.480> a<00:03:54.560> remote
• <00:03:55.760> uh<00:03:55.840> testifier have a remote uh testifier have a remote
• And then we have Emma Needham on remote. And then following that is Jessica Intermill.
• recruit and retain the dedicated workers recruit and retain the dedicated workers needed<01:14:59.600

Keywords: 1187, senate, all

Transcript Highlights:

• their funding or campaign practices come into question directly impacts the ability of these gig workers
• There's one person joining remotely. Who's a poll worker. Are they signed up to testify? We are.
• Because the turnout numbers would increase and our poll workers are disproportionately older, she felt
• Yeah, I can also say as a poll worker, it's been easier to work as a poll worker...
• So as a poll worker, it's been easier to work as a poll worker.

Keywords: 995, all

Summary: The House and Senate Election Laws committees held a hearing focused on campaign finance and several local election-related bills. Office of Campaign and Political Finance Director William Campbell testified in support of H. 848 and S. 515, saying the campaign finance law needs modernization and highlighting proposals for stronger Super PAC disclosure, more timely reporting, improved security for campaign participants, and other reforms. He said the bills would help update a 50-year-old system to reflect legal, economic, and cultural changes. A major portion of the hearing concerned H. 868/S. 507, which would require earlier and more frequent reporting by ballot question committees. Witnesses from Common Cause, the League of Women Voters, and others argued that ballot campaigns now involve tens of millions of dollars, much of it raised during periods with no real-time disclosure, and that moving these committees into the depository system would improve transparency without burdening grassroots signature-gathering. The committee also heard support for H. 811 and H. 812, which would allow municipalities to create citizen-funded election programs and require identifying information on political text messages, as well as S. 525/H. 875, which would bar political spending by foreign-influenced corporations. The committee also heard testimony on S. 2605, a Canton home rule petition to move town elections from April to November. Canton residents, a select board member, and a poll worker said the change would increase turnout, better align local elections with the November voting cycle, and give newly elected officials more time to prepare for town meeting. Senator Rausch also testified in support of S. 530, requiring presidential primary candidates to disclose recent tax returns. The hearing ended with no votes taken and the committee adjourning, with a note that the next hearing was tentatively scheduled for January 13.

Transcript Highlights:

• We do need social workers.
• She is a licensed social worker, also a member of the Standing Rock Sioux Tribe.
• Of their tribal IDs in the state worker polling training.
• We are not as mad as we should be that we are not in this poll worker training.
• Part of it is more because we're so remote.

Summary: The Tribal and State Relations Committee met at Standing Rock and heard extensive comments from tribal council members, state legislators, and tribal program leaders about ongoing state-tribal coordination issues. Early discussion focused on the committee’s purpose, the need for better communication, and frustration that the meeting agenda and time allotted did not include enough state department heads or program experts to address child welfare, ICWA, Medicaid, and other human services concerns. Tribal leaders emphasized that Standing Rock wants more direct, regular communication and more practical follow-through from prior meetings. A major theme was health and human services, including concerns that the state’s rural health transformation efforts and human service zone structure do not fit tribal needs, especially for a direct-service tribe that relies on federal funding and Indian Health Service. Members also raised foster care delays, housing shortages that force children off-reservation, substance abuse treatment capacity, and the need for cultural competency in child welfare and education. Other issues included missing and murdered Indigenous people, law enforcement cooperation, extradition and banishment ordinances, cross-deputization, roads, water and sewer infrastructure, census accuracy, and the need for updated lists of tribal liaisons and bills affecting tribes. Economic development and sovereignty issues were also discussed. Standing Rock leaders raised concerns about e-pull-tabs and charitable gaming, saying state regulation has reduced tribal gaming revenue and that e-tabs should be treated as Class III gaming. They also objected to county-issued fireworks and liquor permits that affect reservation communities, arguing that state and county authority often conflicts with tribal sovereignty. In response, legislators said e-tabs and charitable gaming were likely to return as legislative issues and suggested possible solutions such as restricting e-tabs near tribal lands. The committee also discussed the need for more information on tribal-related bills and for legislators to receive cultural and treaty training. Several tribal projects and programs were presented. Joseph McNeil described Sage Development Authority’s 235-megawatt wind project, which is paused because of federal permitting delays, and asked for state support to move it forward. Dave Arshambo described Wojou’s land regeneration, buffalo, food sovereignty, youth, and wellness programs. Later, Cheryl Carey of Sacred Pipe Resource Center introduced the needs of the urban Native population in Bismarck-Mandan and statewide, noting that many Native people live off-reservation and often fall through the cracks in state-tribal discussions. The committee adjourned for lunch and planned to continue with additional presentations afterward.

Transcript Highlights:

• There's not one product out there that can meet this standard, and there's not one product that's even remotely
• There's not one product out there that can meet this standard, and there's not one product that's even remotely
• is not one product out there that can meet this standard, and there's not one product that's even remotely
• discussion about whether or not it fits the UL listing or the standards of how you be an electrical worker
• discussion about whether or not it fits the UL listing or the standards of how you be an electrical worker

Keywords: 1187, senate, all

Transcript Highlights:

• My criteria for that were, number one, the individual is a hard worker.
• Number two is bright, can really think complex things through, and thirdly is a collaborative worker
• Uh, including remote possible.
• And so we do that in some locations remotely.
• So sometimes it's a phone remotely.

Keywords: 928, house, all

Summary: The subcommittee met to continue its review of recommendations for New Hampshire’s family court, with the chair emphasizing a collaborative approach and noting that the group would focus on the origins of the family division, recurring problems identified in earlier reports, and comparisons with other states. Members discussed organizing testimony into three broad topics: the court hearing process and pro se litigant preparation, mediation/arbitration/counseling, and the interaction of domestic violence issues with family court and related criminal proceedings. The chair also noted that the subcommittee would not meet again for two weeks and encouraged members to review materials from Judge Michael Mace and NCSL research on other states’ family court systems. Attorney Heather Culp, senior administrator for the judicial branch’s circuit court, testified about New Hampshire’s ADR programs. She explained that the Office of Mediation and Arbitration, created by statute in 2007, oversees more than 12 statewide ADR programs across the Supreme, Superior, and Circuit Courts, including family division programs such as divorce-parenting mediation, neutral case evaluation, guardianship, termination of parental rights, and voluntary adoption mediation. She said the divorce-parenting mediation program is the largest family division ADR program, with about 3,400 mediation sessions in 2023 out of roughly 6,700 cases, and that most cases involving minor children are referred to mediation soon after the first appearance session. Culp described the family division process as beginning with a first appearance session led by a case manager, who provides information, helps with paperwork, and schedules mediation, usually within 30 to 45 days. She said mediation is strongly encouraged in parenting and divorce cases, but there is no requirement to reach agreement, and parties may settle some issues while leaving others for court. She also explained that mediation is prohibited or limited in certain domestic violence cases: cases with active civil protection orders may proceed only with both parties’ consent and possible safeguards, while cases involving criminal protective orders are not sent to mediation. Mediators in court-referred family cases are contracted with the court and must be certified by the executive branch’s mediator certification board; mediators do not communicate with judges, except through a brief ADR report noting whether the case settled or what the next procedural step is. Members asked about referrals, timing, and the meaning of “neutrals,” and Culp said the court uses in-house contracted neutrals for family division ADR and does not refer divorce-parenting cases to outside providers.

Transcript Highlights:

• You can’t work remotely.
• Um we can't keep can't work remotely.
• We have a presence in every county, either with a permanent worker in an office or a worker that covers
• We have a presence in every county, either with a permanent worker in an office or a worker that covers
• We have a presence in every county, either with a permanent worker in an office or a worker that covers

Keywords: 924, joint, all

Transcript Highlights:

• I will, to help illustrate the MPU exemption, use an example of remotely accessed computer software.
• You just go online to their website and buy access to the software remotely from their servers.
• Those could be in person or remote or both.
• Temporary staffing, this is the provision of workers to businesses for a limited time to supplement their
• Temporary staffing, this is the provision of workers to businesses for a limited time to supplement their

Summary: The committee first received a presentation from Dr. Reich on the Economic and Revenue Forecast Council (ERFC), including how the council’s joint executive-legislative forecasting process works, the main state revenue sources, and recent economic conditions. He said Washington’s economy is slowing, with weak employment growth, softer taxable sales, and uncertainty from tariffs, federal spending, and the federal shutdown. He also noted that the September forecast was reduced, mainly because of lower sales tax and real estate excise tax collections, and that the state still expects modest growth rather than a recession. Members asked about whether Washington tends to lag national downturns and how forecast information should affect budgeting; Dr. Reich said the forecast is a revenue tool, not a budgeting decision, and that spending choices remain with elected officials. The Department of Revenue then presented on Washington’s sales and use tax structure and the implementation of Senate Bill 5814, which expands retail sales tax to several services effective October 1, 2025. Steve Ewing explained how sales and use tax are sourced, how reseller permits and the multiple points of use exemption work, and how the new law applies to live presentations, temporary staffing, investigations and security services, IT services, custom website development, advertising services, and custom software. He said DOR held listening sessions, issued interim guidance, and set up a centralized landing page and outreach efforts to help taxpayers understand the changes. He also described a six-month grace period for certain pre-existing contracts through March 31, 2026, but said penalties and interest still apply under the statute. Committee members raised concerns about how businesses and individuals will know when a service is taxable, who is responsible for collecting and remitting tax, and how sourcing will work for services delivered across multiple locations or online. DOR staff walked through examples involving accounting services, live lectures, virtual events, advertising campaigns, and search engine marketing, including the use of reasonable allocation and pool codes when exact sourcing data is unavailable. Members also questioned the administrative burden on small businesses and professionals newly subject to tax, and whether additional legislative fixes or relief from penalties and interest may be needed. No votes or formal actions were taken in the work session.