Video & Transcript : 'energy equity' :
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NM
New Mexico 2025 Regular Session
IC - Legislative Finance Jun 24th, 2025
Transcript Highlights:
- I just want to say that, over at PED I really feel the focus, the energy, the commitment.
- So please keep doing what you're doing and bringing the energy. So one of the things, Mr.
- Just before we dive in, I wanted to thank Secretary Kenderine, Deputy Secretary Shelton of the Energy
- that and with the permission of the Chair, we'd like to invite Deputy Secretary Shelton with the Energy
- During a well's lifetime, it provides energy for the world and contributes to our state's economy.
NH
New Hampshire 2025 Regular Session
House Public Works and Highways (03/04/2025)
Transcript Highlights:
- </c> of that happens through our energy of that happens through our energy saving<00:45:32.040><c> performance
- </c><00:45:57.040><c> component</c><00:45:57.359><c> for</c> look at a renewable energy component for
- look at a renewable energy component for all<00:45:57.839><c> large</c><00:45:58.240><c> capital</c>
- </c><04:50:20.718><c> management</c> uh some related to energy management uh some related to energy management
- This creates a smart environment where they can manage things remotely, optimize energy use on these
Summary:
The Department of Administrative Services presented its capital budget process and priorities, explaining that it maintains and operates 96 state buildings and uses annual facility walkthroughs, condition assessments, and rough cost estimates to rank projects for the governor’s capital budget. Officials described how requests are triaged, how the governor’s office and Public Works refine estimates, and how the resulting capital budget book serves as legislative intent for approved projects. They also noted that this year the governor’s office asked for estimates on all selected projects, which increased workload but reduced detail.
The department highlighted several requested projects, including $1.5 million for the ERP system sustainability fund, which officials said is critical because the state is upgrading its core financial, HR, and budget system to the cloud. Other priorities included courthouse HVAC and boiler work, brick repointing at the State House annex/main building, window replacement at the Spalding building, and elevator replacement on the hospital campus. Officials also said the governor’s proposed capital budget included fewer DAS projects than in past years and asked the committee to consider funding closer to historic levels.
The committee then reviewed lapse and reallocation items. DAS said most older projects are still in design, bid, or construction because projects now take four to six years rather than two to three, in part due to ARPA-related workload and post-COVID construction backlogs. Members discussed lapsing $81,000 from the completed Spalding roof project and redirecting small remaining balances from several 2019 projects toward the Hillsboro County South cell block project through the Capital Project Overview Committee. Officials also confirmed ARPA-funded projects are expected to be completed before the December 2026 deadline and explained that the ERP system is the main state IT exception outside DOIT’s usual centralized control, though it still requires DOIT consultation and approval.
DE
Delaware 2025-2026 Regular Session
Senate Elections & Government Affairs Committee Meeting Jun 25th, 2026 at 11:00 am
Elections & Government Affairs
Transcript Highlights:
- Importantly, it centers equity by requiring that laws be interpreted in favor of access to the ballot
Committee:
Senate Elections & Government Affairs
DE
Delaware 2025-2026 Regular Session
Senate Elections & Government Affairs Committee Meeting Jun 25th, 2026
Elections & Government Affairs
Transcript Highlights:
- Importantly, it centers equity by requiring that laws be interpreted in favor of access to the ballot
Bills:
HB344
Committee:
Senate Elections & Government Affairs
Keywords:
campaign finance, elections, transparency, political committees, reporting requirements, enforcement
Summary:
The Senate Elections and Government Affairs Committee heard several election- and campaign-related bills. House Substitute 2 for House Bill 155 would make Public Integrity Commission reports publicly available on the commission’s website, add a specific travel-expense reporting category, and remove the FOIA requirement for accessing reports; Senator Richardson said he supported the transparency measure and asked to be added as a co-sponsor. The committee also took up House Bill 444, the Delaware John Lewis Voting Rights Act, which would create state protections against voter suppression and vote dilution, expand language access, prohibit intimidation and deception, and allow court remedies for violations. The bill drew strong support from advocacy groups including YWCA Delaware, the League of Women Voters, the ACLU, and the Legal Defense Fund, and several senators voiced support and interest in moving it quickly.
House Bill 430, a constitutional amendment proposal, would make explicit that only natural persons may vote in Delaware elections, including municipal elections, in response to concerns about corporate or other artificial-entity voting in some towns. The discussion focused heavily on Fenwick Island, where the mayor testified that the town’s charter has long allowed certain artificial entities to vote in local elections and said the system is limited and has worked for years; other speakers argued the bill was needed to prevent corporate dilution of residents’ votes. Senator Richardson expressed concern about restricting entities with a local stake, while Senator Hoffner and others emphasized the principle of one person, one vote.
Senator Townsend presented House Bill 344, which would tighten campaign finance rules by requiring Delaware bank accounts for candidates and committees, recurring training, better documentation of candidate loans, longer record retention, automatic filing extensions, and inactive status for noncompliant committees; one public commenter opposed the bill on cost grounds. He also presented House Bill 448, which would allow campaign funds to be used for reasonable security expenses for candidates and elected officials, with guardrails, and a commenter suggested allowing electronic security systems without a cap. Finally, the committee heard House Bill 472, a local de-annexation measure for Noble’s Pond in Cheswold to remove scattered residential lots from town boundaries and resolve uneven tax treatment; Senator Hoffner noted local law enforcement supported the change. The committee adjourned after hearing no further public comment on HB 472, and the vote to adjourn was unanimous.
MA
Massachusetts 2025-2026 Regular Session
Continuing Care Retirement Communities Jun 21st, 2026 at 01:00 pm
Transcript Highlights:
- the residents themselves, are the primary constituents and not, you know, the subject of a private equity
Summary:
The Special Commission on Continuing Care Retirement Communities held a public hearing focused on studying CCRCs in Massachusetts, including their financial viability, consumer protections, oversight, entrance fee and refund policies, advertising, and procedures for closure or ownership changes. Chair Rep. Tom Stanley and co-chair Sen. Pat Jehlen opened by explaining the commission’s mandate under Chapter 197 of the Acts of 2024 and asked speakers to keep testimony brief. Several commissioners and staff also emphasized the importance of hearing directly from residents, providers, and advocates.
Resident testimony largely centered on two themes: the need for stronger resident representation and the need for clearer, faster refund protections. Multiple residents urged the legislature to require resident seats on governing boards, including full voting rights on national or nonprofit boards, and to make board minutes and meetings more transparent. Several speakers described long delays in receiving entrance-fee refunds after leaving a community, with one family reporting an 18-month wait and financial hardship; they called for a one-year refund limit, vacancy-order systems, escrow or reserve protections, and state oversight or guarantee funds. One resident also argued that CCRCs should be more clearly defined in state law and possibly licensed or certified so only approved communities can market themselves as CCRCs.
Providers and operators generally described CCRCs as valuable models for aging in place and emphasized transparency, resident engagement, and the benefits of nonprofit ownership. Speakers from nonprofit communities said residents often serve on boards or committees, participate in budgeting and planning, and benefit from integrated care, amenities, and financial stability. A for-profit operator also said residents receive disclosure and input, while noting that CCRCs vary widely and that consumer education is important. Commissioners echoed several recurring issues at the end of the hearing, especially the need to define what a CCRC is and to address refund timelines and information sharing. No votes were taken; the hearing concluded with notice that the next virtual meeting would be on June 23 at 10:00 a.m., and written testimony was invited by email.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Public Service Jun 21st, 2026 at 01:00 pm
Joint Committee on Public Service
Transcript Highlights:
- fiscally neutral, and consistent with the legislature's history of refining retirement law to reflect equity
Committee:
Joint Joint Committee on Public Service
Summary:
The Joint Committee on Public Service held a hearing on a wide range of credible service and retirement-related bills, with testimony largely focused on allowing public employees to buy back prior service time or receive more appropriate retirement classifications. Bills discussed included retirement buyback for Joint Base Cape Cod firefighters (H. 4317), clarification of call firefighter buyback rights (H. 2883/S. 1915), veterans’ buyback (H. 2957), a Bridgewater State University police death-benefit/heart-law issue (filed by Rep. Gallagher), unpaid parental leave buyback for municipal employees (H. 2946), school nurse creditable service (H. 2887/S. 1787), former private/parochial school teacher buyback (S. 1900/H. 2873), Massport police retirement classification (S. 1888), contract employee buyback (H. 2795), Retirement Plus late entry (H. 2792), CVTE/teacher-related buyback issues (H. 2762), Peace Corps/AmeriCorps creditable service (H. 2927), and institutional school teacher retirement fairness (H. 2757). Several speakers also referenced related bills for teachers and nurses that had been heard previously or were filed in parallel in the other branch.
Testimony was overwhelmingly in support of the bills. Speakers argued that the measures would correct inequities, recognize prior public service, and help recruit and retain workers in hard-to-fill public jobs. Firefighters described the unique federal-to-state transition at Joint Base Cape Cod and said some members were left out of earlier buyback opportunities. Veterans, teachers, school nurses, correctional educators, and Massport police all described service requirements, administrative gaps, or outdated statutory language that they said unfairly limited retirement credit or placed them in the wrong retirement group. Several witnesses emphasized that the proposals were fiscally responsible because employees would pay the cost of the buybacks, and some noted that similar bills had been filed repeatedly in prior sessions.
Committee members asked a few clarifying questions, mostly about why certain employees had been excluded under current law or how the retirement provisions would work. No opposition testimony was presented. The hearing concluded after all scheduled witnesses testified, with the chairs thanking participants for their service and the committee voting to adjourn.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Health Care Financing Jun 21st, 2026 at 11:00 am
Joint Committee on Health Care Financing
Transcript Highlights:
- Collectively, these proposals reflect the legislators' deep commitment to ensuring access, equity, and
Summary:
The Joint Committee on Health Care Financing held a public hearing on several health care bills focused primarily on autism services and kidney disease coverage. Committee chairs John Lawn and Cindy Friedman opened by outlining hearing procedures, testimony rules, and filing deadlines, and noted the hearing would be recorded and written testimony accepted. They said the day’s topics included affordability and access to behavioral health services, provider reimbursement, Medicare coverage for vulnerable populations, and MassHealth eligibility asset exemptions.
A major portion of the hearing concerned House Bill 4623, which would add board-certified assistant behavior analysts (BCABAs) as a recognized mid-level supervisory role in the MassHealth reimbursement framework to help address long wait lists for autism spectrum disorder services. Representative Lisa Field, actuaries, clinicians, and autism service providers testified that the current two-tier model limits workforce capacity, contributes to long delays, and leaves families waiting months for care. Supporters said the bill could expand access, improve retention, and potentially reduce MassHealth costs, while also helping providers meet growing demand and new administrative requirements.
The committee also heard testimony on House Bill 4425 and Senate Bill 2737, which would allow Massachusetts residents under 65 with end-stage renal disease to purchase Medigap coverage. Legislators, dialysis advocates, and patients described high out-of-pocket costs under Medicare, barriers to kidney transplant eligibility without secondary insurance, and the financial strain on patients and families. Testifiers said the change would affect about 846 residents, could modestly increase premiums, and might reduce Medicaid spending by preventing asset spend-downs. Senator Gomez and others spoke from personal experience with dialysis and transplant care.
Finally, the committee heard testimony on House Bill 4353 and Senate Bill 2587, which would require regular data-driven review of MassHealth ABA reimbursement rates. Providers and association representatives argued that reimbursement has not kept pace with inflation, workforce shortages, accreditation costs, and new 2026 MassHealth policy requirements, and said the bills would improve transparency and ensure rates reflect the true cost of care. No votes were taken; the hearing concluded with the chairs thanking participants, inviting additional written testimony, and adjourning the meeting.
CA
California 2025-2026 Regular Session
Assembly Elections Committee Jun 17th, 2026
Transcript Highlights:
- This is a basic equity issue.
Summary:
The committee met on June 17, 2026, beginning without a quorum and initially proceeding as a subcommittee. Members heard several Senate bills, with testimony focused mainly on redistricting, Bay Area transit funding, and military/overseas voting access. The chair also announced committee membership changes and that SB 1369 had been pulled by the author. Written testimony was accepted through the committee portal, and public testimony was limited by the chair’s rules.
SB 1414 by Senator Reyes would create an independent redistricting commission for San Bernardino County. Supporters, including Inland Empire United, Common Cause, and the League of Women Voters, argued the bill would improve transparency and reduce political influence in map drawing. Opponents, including San Bernardino County and several local government/election groups, said the county’s existing advisory commission already provided substantial public input and raised concerns about cost. The bill was moved do pass as amended and re-referred to Local Government, with one no vote from Assembly Member Lackey; it was later taken off call and passed 6-1.
SB 830 by Senator Wiener made technical changes to the administration of the Bay Area regional transit sales tax measure authorized by SB 63, including uniform ballot naming and county-specific ballot arguments. Support came from labor, transit, business, and advocacy groups, who said the bill would help voters understand the measure and protect transit funding. Members emphasized the Bay Area’s transit funding crisis and the need for local action. The bill passed do pass as amended, 5-1, and was later recorded as out 6-0 on call. The committee also approved a consent calendar containing six bills.
SB 970 by Senator Cervantes addressed military and overseas voting after the federal discontinuation of the Department of Defense fax service used for ballot return. Supporters, including county election officials and local government organizations, said California needed a secure replacement to avoid disenfranchising service members and overseas voters. The Secretary of State’s office and Verified Voting raised security concerns and suggested a task force or more detailed standards, but the author and supporters argued the bill was urgent and should direct the Secretary of State to develop secure regulations. The bill passed do pass and was re-referred to Military and Veteran Affairs, and the meeting adjourned after all agenda items were completed.
CA
California 2025-2026 Regular Session
Senate Appropriations Committee May 11th, 2026
Transcript Highlights:
- It's an equity issue.
Summary:
The Senate Committee on Appropriations heard a very large suspense-file agenda and repeatedly moved measures to suspense without objection after authors waived presentation and no questions or opposition were raised. SB 994 was removed from the agenda because it had been approved as a late 28.8 and was sent directly to the Senate floor. The Department of Finance did not attend because it had no comments on the bills before the committee.
Several bills drew limited testimony focused on fiscal impacts. On SB 1092 and SB 1093, Chris Weisak of WMA opposed the bills, citing potential litigation costs, reduced state and local tax revenue, higher HCD monitoring and review costs, and additional inspection or review burdens. SB 1041 drew opposition from the California Bankers Association and the California Association of County Treasurers and Tax Collectors over concerns about PACE liens, refinancing costs, and possible abusive liens affecting seniors. SB 1147 drew support from the California Agricultural Teachers Association, but opposition from NextGen Financial and Junior Achievement, who argued it would undermine the recently enacted statewide financial literacy course and could weaken equity and consistency in instruction.
One measure, SB 1238 by Senator Wahab, was taken up as a due-pass item rather than suspense. The bill would add HOA-related disclosures and duties, clarify reserve spending limits, and improve transparency of inspection ratings. The California Association of Realtors supported it, and the committee approved SB 1238 on a 5-1 vote, with Senators Cervantes, Cabaldon, Grayson, Richardson, and Wahab voting aye and Seyarto voting no. A few other bills received brief support testimony, including SB 1153 on wildfire response planning for urban retail water suppliers, SB 1061 and SB 1062 with support from WMA, and SB 1302 and SB 1303 with support from professional associations, but most measures were simply held and sent to suspense.
CA
Transcript Highlights:
- It's an equity issue.
Committee:
Senate Appropriations
WA
Washington 2025-2026 Regular Session
Joint Committee on Employment Relations May 8th, 2026 at 10:00 am
Joint Committee on Employment Relations
Transcript Highlights:
- I always like to talk a little bit about the principles of equity.
MO
Missouri 2026 Regular Session
Special Committee on Tax Reform Apr 2nd, 2026 at 08:30 am
Special Committee on Tax Reform
Transcript Highlights:
- people ask me about online and I've had to take a public stand is that if you want to talk about basic equity
Committee:
House Special Committee on Tax Reform
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Public Health Mar 23rd, 2026
Joint Committee on Public Health
Transcript Highlights:
- The other issue, though, I do want to bring up is this has a very significant health equity component
Committee:
Joint Joint Committee on Public Health
Summary:
The Joint Committee on Public Health heard testimony on four bills: H. 5013 and S. 2928, which would establish a three-year celiac disease screening pilot program for children during routine cholesterol/lipid screening around ages 8 to 12; H. 5087, regulating the operation of medical spas; and H. 5115, establishing statewide food truck regulations, though the hearing focused almost entirely on the celiac and medical spa bills. Committee chairs outlined three-minute testimony limits and noted members present in person and online.
Supporters of the celiac screening bills, including Rep. Badger, Sen. Lovely, patients, clinicians, and researchers, described long delays in diagnosis, the lack of a cure beyond a gluten-free diet, and the potential for early screening to prevent years of damage, missed school and work, and long-term complications. Testifiers said celiac disease is common but frequently undiagnosed, that a simple blood test can identify many cases, and that a pilot would help assess feasibility, cost, accuracy, and family acceptance. Several witnesses emphasized that the proposal includes education and support for families after diagnosis, and some cited international screening efforts, especially in Italy, as evidence that population screening can work.
Testimony on H. 5087 was largely opposed by medical spa owners, nurse practitioners, physician assistants, and a plastic surgeon. Witnesses argued the bill is outdated, duplicative of existing Massachusetts licensing and public health rules, and inconsistent with current scopes of practice and team-based care. They said the proposal could restrict access, burden small and women-owned practices, and fail to address the real issues of training, compliance, and patient safety. Some said they support regulation in principle but want the bill revised to reflect current law and modern practice. Committee members asked a few clarifying questions, including about celiac testing methods and the relationship between the medical spa bill and current state law, but no votes or formal actions were taken during the hearing.
CA
California 2025-2026 Regular Session
Assembly Floor Session Mar 19th, 2026
California House Floor Meeting
CA
Transcript Highlights:
- That makes our priorities even more clear: safety first and foremost, advancing equity, confronting climate
Committee:
Senate Rules
Summary:
The Senate Committee on Rules met to consider several items, beginning with gubernatorial appointments not required to appear. The committee approved multiple appointments on 3-2 and 5-0 votes, including members to the Board of Behavioral Sciences, the Contractors State License Board, and the Medical Board of California. Members also approved a bill referral item, a rule waiver request to suspend SR 55 for guests on the Senate floor during an adjourn-in-memory for former President Pro Tempore John Burton, and floor acknowledgment items, all by 5-0 vote.
The committee then heard the required appearance of Dina El-Tawansy for Director of the California Department of Transportation. In her opening remarks, she emphasized Caltrans’ priorities of safety, equity, climate resilience, economic prosperity, workforce development, and multimodal transportation. Senators questioned her on a range of issues, including impacts from federal and state rules affecting immigrant truck drivers, the Highway 58 truck climbing lane project, DBE reevaluation under new federal guidance, asphalt recycling and waste disposal, climate-related damage to infrastructure, and the future of transportation funding as gas tax revenue declines.
El-Tawansy said Caltrans would prioritize emergency and safety projects, continue work on the Highway 58 corridor, and help DBEs through a reevaluation process and outreach efforts. She described ongoing climate adaptation work, including vulnerability assessments, vegetation management, and corridor studies such as Route 37 and LOSSAN, and said the department is researching road user charges through pilots and national collaboration. She also discussed small-business programs, local hiring, toll lane agreement consistency, and efforts to address litter and homelessness on Caltrans property through delegated maintenance agreements and new staff positions.
After public testimony from numerous transportation, construction, local government, labor, and technology organizations in support of the nominee, the committee voted 5-0 to advance El-Tawansy’s appointment to the full Senate floor for confirmation. The meeting then adjourned.
CA
California 2025-2026 Regular Session
Senate Rules Committee Mar 18th, 2026
Transcript Highlights:
- Safety first and foremost, advancing equity, confronting climate impacts, promoting economic prosperity
Summary:
The Senate Committee on Rules met to consider several governor’s appointments, bill referrals, a rule waiver, and floor acknowledgments. The committee approved multiple appointments not required to appear, including members of the Board of Behavioral Science, the Contractors’ State License Board, and the Medical Board of California, with most votes either 3-2 or 5-0. It also approved a reference of bills to committees, a waiver of SR 55 to allow guests on the Senate floor for an adjourn-in-memory of former President Pro Tempore John Burton, and floor acknowledgments, all by 5-0 votes.
The committee then heard testimony on the appointment of Dina El-Tawansy as Director of Caltrans. In her opening remarks, she emphasized her 28 years at the department, and said her priorities would be safety, equity, climate resilience, economic prosperity, workforce development, and a multimodal transportation system. Senators questioned her on a range of transportation issues, including impacts from federal and state disputes over immigrant truck drivers, the Highway 58 truck climbing lane, DBE certification changes, asphalt recycling and waste disposal, climate adaptation on coastal infrastructure, and the future of road funding as electric vehicles reduce gas tax revenue. El-Tawansy said Caltrans is pursuing project prioritization, climate vulnerability assessments, partnerships with local governments, DBE reevaluation guidance, recycling efforts, and research into road user charges.
Members also asked about toll lane agreements, homelessness encampments and litter on Caltrans property, and the Los Angeles-San Diego rail corridor and broader transit integration. El-Tawansy said Caltrans is moving toward more consistent statewide toll agreements, has signed or is negotiating delegated maintenance MOUs with local agencies to address encampments and litter, and is expanding rail and transit planning. Public testimony was overwhelmingly supportive, with representatives from transportation agencies, contractors, local governments, labor, and technology firms backing the nomination. The committee voted 5-0 to move El-Tawansy’s appointment to the full Senate for confirmation, and then adjourned.
OK
Oklahoma 2026 Regular Session
Revenue and Taxation REVISED Feb 9th, 2026 at 01:30 pm
Revenue and Taxation
Transcript Highlights:
- this opportunity to downsize and so instead of buying a large house, the ss to you know pocket their equity
Bills:
SB1280 , SB1392 , SB1393 , SB1395 , SB1400 , SB1405 , SB1832 , SB1839 , SB1989 , SB2001 , SB2143
Committee:
Senate Revenue and Taxation
Keywords:
excise tax, oil tax, natural gas tax, state revenue, Oklahoma Corporation Commission, income tax, tax credit, aerospace sector, employment, economic development, adaptive reuse, affordable housing, urban renewal, economic impact, program, housing, revitalization, urban development, income tax credit, manufacturing
CA
California 2025-2026 Regular Session
Senate Floor Session Feb 2nd, 2026
California Senate Floor Meeting
Transcript Highlights:
- His passion for equity led him to serve for many years on the board of the American Civil Liberties Union
Summary:
The Senate convened with a quorum present, offered prayer and the Pledge of Allegiance, and welcomed guests from Cal Poly San Luis Obispo, including President Jeffrey Armstrong, students, and staff. Senator Laird highlighted the university’s 125th anniversary and student achievements, including a Rose Parade Sweepstakes Trophy and a national design-build competition win. The chamber also recognized guests from Senator Cortese’s office later in the session.
On the floor, the Senate took up and adopted SCR 111 by Senator Niello, commemorating the 125th anniversary of the certified public accountant profession in California and recognizing the California Board of Accountancy and the California Society of CPAs. The resolution passed by unanimous vote after roll call. The Senate also adopted SCR 109 by Senator Grove, proclaiming January 2026 as National Mentoring Month and honoring Big Brothers and Big Sisters of Central California for its long record of youth mentoring and community impact.
In unfinished business, the Senate concurred in Assembly amendments to SB 25 by Senator Umberg, described as streamlining California’s merger process and aligning it with the federal process; the motion passed 33-0. The Senate then approved a motion from Senator Laird to give certain Budget and Fiscal Review Committee bills second reading upon report and third reading status, with the motion carrying 29-10. The chamber also approved several adjourn-in-memory tributes, most notably for former Congressman Doug LaMalfa, with multiple senators speaking to his rural advocacy, bipartisan relationships, and personal kindness, and for Barry Del Bono, Alan Stewart Hammond, and Jeb Bing. The session ended with the Senate in recess until the next scheduled floor meeting.
CA
California 2025-2026 Regular Session
Senate Floor Session Feb 2nd, 2026
California Senate Floor Meeting
WA
Washington 2025-2026 Regular Session
House Civil Rights & Judiciary Jan 23rd, 2026 at 10:30 am
Civil Rights & Judiciary
Transcript Highlights:
- wealth of a, the average wealth in 1996 for 36 and under was, 1996 for 36 and under was, and their equity
Committee:
House Civil Rights & Judiciary
Keywords:
interment, location choices, remains, Washingtonians, funeral services, condominium, housing, warranty, property rights, construction, public safety, vulnerable users, pedestrians, protected classes, transportation, corporate filings, secretary of state, business entity filings, annual reports, foreign corporation