Video & Transcript Research : 'IRC conformity'
Page 3 of 120
HI
Bills:
SR185, HB2452, HB2329, HB2272, HB2273, HB2335, HB1656, HB2207, HB2289, HB1854, HB2581, HB20, HB2296, HB1707, HB2297, HB1890, HB2241, HB2474, HB1688, HB2546, HB1574, HB1546, HB2218, HB1163, HB1514, HB1749, HB2385, HB1576, HB1974, HB2022, HB1973, HB2005, HB1894, HB1515, HB1718, HB1591, HB2475, HB1721, HB1864, HB1946, HB1920
Keywords:
Department of Education, capital improvement program, performance audit, infrastructure, transparency, state bonds, general obligation bonds, GO bonds, bond authorization, state debt limit, constitutional debt limit, Article VII Section 13, Hawaii bonds, state borrowing, public finance, capital improvement projects, supplemental appropriations, judiciary appropriations, refunding bonds, reimbursable bonds
AZ
Transcript Highlights:
- If the legislature does not conform or conforms with additional changes, ADR must then supplement the
- Those would have been conformed to.
- have not been conformed to because they're below the line.
- DOR always does assume conformity, so... ...it doesn't change what happens every year.
- DOR always does assume conformity, so it's a good thing to put it into law to say, let's conform.
Keywords:
income tax, conformity, Arizona Revised Statutes, taxpayer, federal regulations, firefighters, occupational disease, workers compensation, cancer presumption, police officers, hazardous duty, SB1270, Arizona retirement system, public safety personnel, defined contribution plan, correctional officers, corrections officers, retirement contributions, supplemental contributions, retention incentive
Summary:
The Senate Finance Committee approved the January 26, 2026 minutes and then heard several bills dealing with tax, retirement, and property assessment issues. SB 1215, as amended, was described as a technical “comma bill” that reorganizes the list of firefighter cancer conditions presumed work-related and removes mistakenly included peace officer language; it passed 6-1. SB 1180 would codify Arizona Department of Revenue’s practice of assuming federal conformity for above-the-line income tax items when preparing forms, with supplemental instructions if the legislature later acts differently; it passed 7-0 after discussion about whether it would affect executive-ordered changes. SCR 1028, a voter-referral measure to narrow the statutory exception allowing agencies to set certain fees and assessments without a two-thirds vote, drew sharp debate over majority rule versus limits on delegated fee authority and passed 4-3.
The committee also advanced SB 1292, which clarifies that the Public Safety Personnel Retirement System’s 5% ownership cap applies only to publicly traded corporations; PSPRS said the change would avoid compliance problems and unnecessary costs, and it passed 7-0. SB 1294, restoring county assessors’ authority to prorate property values for property destroyed in any manner while preserving a five-year classification benefit only for property destroyed by verifiable accident, passed 6-1. SB 1430, the annual tax corrections act, passed unanimously after DOR said it mainly removes redundant language, fixes a cross-reference, and codifies current practice.
The committee then considered SB 1270, which would let CORP employers make optional supplemental retirement contributions of up to $5,000 to Tier 3 correctional officers and related employees at specified service intervals. Supporters from the FOP said it is a flexible retention tool for hard-to-staff correctional jobs, while some members worried it could add costs for counties and not solve the underlying retention problem; it passed 6-1. Finally, SB 1290, which requires advance notice and inspection reports for certain property inspections and bars repeat agricultural inspections for three years, drew strong support from farm groups and strong opposition from county assessors, who argued it would create costs, limit their ability to verify new construction, and interfere with annual valuation duties. The bill passed 4-2 with one member not voting, and the committee adjourned.
FL
Florida 2025 Regular Session
November 4, 2025 - 01:30 PM
Transcript Highlights:
- And then I'm gonna do my best on the federal reform level to make sure that when the IRC is licensing
TX
Transcript Highlights:
- Energy Chapter of the International Residential Code. ...the 21 IECC and the energy chapter of the 2021 IRC
Bills:
SB483, SB522, SB783, SB1239, SB1254, SB1255, SB1259, SB1341, SB1664, SB1762, SB1856, SB1877, SB1977
Keywords:
utility, proprietary information, customer data, data protection, electric service, customer information, emergency communication, electric utility, privacy, certification, public accountants, interstate licensing, accounting, regulatory amendment, energy efficiency, construction regulations, building codes, Texas, sustainability, cost-effectiveness
TX
Texas 89th Regular
Senate Committee on Business and Commerce Mar 25th, 2025 at 08:00 am
Business & Commerce
Transcript Highlights:
- While SECO began a rulemaking process to adopt the 2021 IECC and the energy chapter of the 2021 IRC,
Bills:
SB483, SB522, SB783, SB1239, SB1254, SB1255, SB1259, SB1341, SB1664, SB1762, SB1856, SB1877, SB1977
Keywords:
utility, proprietary information, customer data, data protection, electric service, customer information, emergency communication, electric utility, privacy, certification, public accountants, interstate licensing, accounting, regulatory amendment, energy efficiency, construction regulations, building codes, Texas, sustainability, cost-effectiveness
Summary:
The Senate Business and Commerce Committee met with a quorum and first took up pending business, voting out several bills. Senate Bills 1697, 1569, 1202 as substituted, 1029, 1364, 1185, 924, 1008 as substituted, 264, 1376, and 1358 as substituted were reported favorably, with some sent to the local and uncontested calendar. The committee also adopted a substitute for SB 1202 and later corrected votes on several measures. SB 924 and SB 1376 drew some opposition, while the rest of the pending bills were reported without dissent or with limited nays.
The committee then heard testimony on SB 1856, which would create an annual capacity-cost recovery rider for Entergy Texas customers in the MISO region. The author and Entergy argued the bill would better match rates to actual capacity costs and improve transparency, while the Texas Association of Manufacturers and the Public Utility Commission raised concerns about the short 10-day review period, rider proliferation, and the preference for full rate cases over piecemeal adjustments. The bill was left pending. The committee also heard and left pending SB 522 on CPA reciprocity, SB 1664 requiring TDUs to provide clearer, standalone rate-change disclosures, SB 1877 expanding OPUC’s access to market data, SB 1254 and SB 1255 as TDLR cleanup bills on professional employer organizations and mold assessors, SB 1341 updating manufactured housing rules, SB 1239 on sovereign debt and Texas governing law, and SB 1259 streamlining the surveyor-in-training licensing process.
Additional bills discussed included SB 1977, which would cap recoverable legal expenses in electric, water, and sewer rate cases; OPUC and some consumer advocates supported the idea as a way to reduce ratepayer costs, while utility representatives warned it could discourage participation and increase rate shock. The committee also heard SB 1762 clarifying that geothermal energy conservation wells are not battery resources, and SB 783 allowing SECO to proceed with future energy-code rulemaking for state-funded buildings. Both drew supportive testimony from industry and environmental groups. All remaining bills heard during the meeting were left pending, and the committee recessed subject to the call of the chair.
NH
Transcript Highlights:
- non-conforming structures. non-conforming structures.
- The law's intent was clearly to allow existing structures, whether conforming or legally non-conforming
- that it's a conforming or legal non-conforming<00:40:24.640>
structure <00:40:25.480>existing - <00:40:26.120>
on <00:40:26.280>or non-conforming structure existing on or non-conforming - <00:43:04.640>
structure pre-existing non-conforming structure pre-existing non-conforming
NH
New Hampshire 2026 Regular Session
JLCAR Administrative Rules (04/17/2026)
Transcript Highlights:
- you see before you in these interconnection standards, where we are moving from a D-minus rating by IRC
- you see before you in these interconnection standards, where we are moving from a D-minus rating by IRC
- 20.400>
obtain <01:52:21.040>any I have not been able to obtain any approvals without conforming
Summary:
The committee opened with housekeeping items, approved the minutes and consent agenda, and reminded the public that JLCAR’s role is limited to determining whether agency rules are within statutory authority, not to decide policy. Testimony was to be limited, and members noted that policy concerns should be addressed through the legislature rather than the committee process.
The first major item was Public Utilities Commission rule 25-215 concerning natural gas suppliers. Staff said the proposal had been postponed because the PUC appeared to lack authority to impose fines and penalties in this rule set, especially suspending or revoking registrations, and recommended either a conditional approval removing those provisions or a preliminary objection for lack of statutory authority. PUC counsel responded that the cited authority had been incorrect, that the Department of Energy now has most registration rulemaking authority, but argued the commission still has jurisdiction over mediation and dispute resolution and may still have authority over fines because natural gas suppliers are not expressly excluded from public-utility status. Committee members discussed the split between PUC and DOE authority and the possibility that the transition in authority had not been fully cleaned up in statute.
The committee then voted to grant a waiver of the time limit and postpone the item for another month so the agencies could work with counsel and clarify which parts of the rule could proceed. Members also urged that any needed legislative fix be brought forward quickly, noting that the Senate was not taking up non-germane amendments and suggesting the House as the likely venue for a cleanup bill.
The committee next took up Department of Energy EN900 and EN1000 rules. Staff said the EN900 net-metering rules had been postponed previously and that the main remaining issue was a retroactive requirement in EN909.03(b), which the agency agreed to revise so the language would apply only on or after the 2026 effective date of the chapter. The agency described the EN900 rules as implementing net metering authority transferred from the PUC and expanding the chapter to cover municipal group net metering and low- and moderate-income community solar projects. The EN1000 interconnection rules were described as implementing 2024 legislation requiring uniform procedures for distributed energy resources. The department said both sets of rules were developed through extensive stakeholder input and asked for approval subject to the oral amendment already discussed."}】【。json
ND
North Dakota 2026 1st Special Session
Employee Benefits Programs Committee May 7th, 2026 at 10:00 am
Employee Benefits Programs Committee
ND
North Dakota 2025-2026 Regular Session
Employee Benefits Programs Committee May 7th, 2026
Transcript Highlights:
- their IRS folks look at it and they determined that it conflicted with certain requirements in the IRC
Summary:
The Employee Benefits Committee met to approve prior minutes, hear presentations on state employee health insurance, compensation, leave, and related policy issues, and then recess for lunch. PERS reviewed the history and structure of the state health plan, noting the long-standing state-paid family coverage, cost-control measures, wellness incentives, the current grandfathered PPO and high-deductible options, and the effects of recent benefit mandates such as insulin caps, prosthetic coverage, medication management, prescription copay changes, and ambulance balance-billing limits. Committee members questioned the fiscal impact of adding benefits and the possible cost of moving to a non-grandfathered plan, while PERS and HRMS emphasized that health insurance remains the top-ranked employee benefit and that any major plan changes should be considered carefully. HRMS also presented compensation comparisons showing state pay generally below private-market benchmarks, discussed targeted market equity adjustments, identified ongoing recruitment and retention concerns in fields like nursing, IT, engineering, and attorneys, and reviewed leave policies, tuition reimbursement, and family leave comparisons with neighboring states. Job Service provided labor market data showing low unemployment, high labor force participation, and wage growth that still trails some neighboring markets, and OMB explained that prevailing wage requirements apply to federally funded projects under Davis-Bacon, not to ordinary state contracts.
After lunch, the committee took up the required process for health insurance mandate bills and adopted an amendment to Joint Rule 211. The amendment clarified that the deadline for submitting mandate measures is intended to allow time for all required reports, including both the cost-benefit analysis and any Employee Benefits Committee actuarial report, while leaving the existing deadline unchanged. The amendment was adopted on a roll call vote, with several members voting yes and a few no votes recorded. The committee then moved into its jurisdiction review of bill drafts, beginning with a bill that would automatically renew pre-tax dental and vision elections; members debated whether it had any actuarial or administrative impact on PERS or the state, and the chair explained that the committee’s role was only to decide whether further analysis was needed before later testimony and recommendations.
UT
Utah 2025 2nd Special Session
Business and Labor Interim Committee - November 19, 2025
Business and Labor Interim Committee
ND
North Dakota 2026 1st Special Session
Advanced Nuclear Energy Committee Apr 22nd, 2026 at 09:30 am
Advanced Nuclear Energy Committee
NH
New Hampshire 2025 Regular Session
Joint Committee on Tax Expenditure Review (09/29/2025)
Transcript Highlights:
- employees, and it's the excess of the expense over and above a base amount, which is calculated under an IRC
Summary:
The committee met to review tax expenditures, elect a chair and clerk, and hear updates on two credits due for periodic review: the career and technical education (CTE) center tax credit and the research and development (R&D) tax credit. Members first organized the meeting, then heard from Jennifer Ramsey of DRA, who explained the purpose of the tax expenditure review process and summarized the CTE and R&D credits. She said the CTE credit allows donations to CTE centers for a credit against business profits tax, is capped at 25% of a taxpayer’s liability, has a $500,000 aggregate limit, and was extended in SB 98 to fiscal year 2031. She also noted DRA could not provide detailed financial data because of statistical disclosure limits when too few taxpayers claim the credit. Committee members pressed for more historical and aggregate information, arguing they needed numbers to judge whether the credit is effective and worth continuing.
The committee then heard from Chrissy Vanderhook of the Department of Education on the CTE credit. She described New Hampshire’s CTE system as serving 26 secondary centers and seven post-secondary centers, with industry partners providing internships, work-based learning, equipment, employee time, and other in-kind support that can qualify for the credit. She said the department reports annually to legislative leaders and that fiscal year 2025 credit activity was down about 48% from FY24, partly due to staffing changes and outreach issues. Members asked whether the program extends to community college-level programs, and she said it can, though she was not sure how broadly it is used that way. The committee also discussed a new Granite Patron of the Arts credit, which DRA said went into effect July 1 and is included in the tax expenditure report even though it is not yet listed in the statute.
For the R&D credit, Ramsey explained that it offsets business profits tax and can carry forward to business enterprise tax, is based on incremental research spending, and currently has a $7 million annual aggregate cap. She said the cap has not yet been reached but could require proration as early as fiscal year 2026 if not increased. She noted there were 271 taxpayers claiming the credit in fiscal 2024 and that a proposal last session to raise the cap to $10 million and increase the per-company limit did not advance. Mark Liberty of BEA said the credit is an important recruitment and retention tool, especially for life sciences, aerospace, defense, and advanced manufacturing, but acknowledged BEA does not track direct revenue return. Andrea Hchvaria of New Hampshire Life Sciences argued the R&D credit is critical for startups and cited growth in applicants from 71 in 2008 to 248 in 2024, with qualified wages rising substantially over that period. Committee members repeatedly asked for more objective economic-impact data, but DRA said it only tracks who claimed the credit and the amount claimed, not broader business outcomes.
NH
New Hampshire 2025 Regular Session
House Education Policy and Administration (01/23/2025)
Transcript Highlights:
- industry-recognized credential and basic academic skills and the waiver, or the substitution, I should say, of IRC
- I<00:19:16.240>
should <00:19:16.440>say <00:19:17.159>of <00:19:17.760>IRC - <00:19:18.679>
yes the substitution I should say of IRC yes the substitution I should say - of IRC yes thank<00:19:19.159>
you <00:19:19.400>so <00:19:19.640>that <00:19:19.919
Summary:
The committee first heard House Bill 362, which would grant the Department of Education rulemaking authority related to educator licensure and testing requirements, including passing scores on professional education assessments. Representative Ladd said the bill is intended to preserve New Hampshire’s standards for classroom teachers and CTE instructors, while allowing DOE flexibility through rulemaking. He emphasized maintaining high standards, including for career and technical education, and said he was open to DOE clarifying the language further.
Committee members raised concerns that the bill, as written, could remove language recognizing industry-recognized credentials for CTE instructors. Department of Education Director Steven Appy said DOE had drafted an amendment to clarify that the requirement applies to an initial New Hampshire license, to exempt CTE teachers from content exams, and to preserve current administrative practice allowing basic academic skills testing and industry-recognized credentials as substitutes. The committee discussed the distinction between basic academic skills tests and content assessments, and Appy said the amendment was meant to avoid conflating those requirements. The chair said the committee would take up executive session on HB 362 and related bills later.
The committee then took up House Bill 90, which narrows and defines the rules for part-time teachers, especially in concurrent enrollment settings. Representative Ladd explained that the bill is meant to allow qualified college faculty or adjuncts from the University System or Community College System to teach high school concurrent-enrollment courses when local schools lack a teacher with the needed master’s-level credentials, particularly in math and STEM subjects. He said the bill is intended to expand student access to college-level coursework, save money, and preserve standards, while still requiring background checks and adherence to ethics and conduct rules. Members began asking questions about how the bill would work in practice, including certification and endorsement issues, but the hearing was not concluded in the portion provided.
NH
New Hampshire 2025 Regular Session
House Education Policy and Administration (01/23/2025)
Transcript Highlights:
- language about industry recognized credential, basic academic skills, and the waiver, or substitution, of IRC
- I<00:19:16.240>
should <00:19:16.440>say <00:19:17.159>of <00:19:17.760>IRC - <00:19:18.679>
yes the substitution I should say of IRC yes the substitution I should say - of IRC yes thank<00:19:19.159>
you <00:19:19.400>so <00:19:19.640>that <00:19:19.919
Summary:
The committee heard testimony on House Bill 362, which would give the Department of Education rulemaking authority over educator licensing and testing requirements, including professional education assessments. Representative Ladd argued the bill is meant to preserve New Hampshire’s higher standards for teacher preparation and to avoid lowering requirements for licensed educators, while also allowing flexibility for career and technical education (CTE) instructors who may have strong industry experience but not traditional classroom credentials. Members discussed whether the bill should preserve industry-recognized credentials and basic academic skills testing while exempting CTE teachers from content exams; DOE Director Steven Appy said an amendment would clarify that the bill applies to initial licenses, exempt CTE teachers from the content-testing requirement, and keep current administrative practice on basic skills and industry credentials in statute. The committee also noted that an executive session would be scheduled later, likely the following week, to act on the bills and amendment.
The committee then took up House Bill 90, dealing with the definition of part-time teachers. Representative Ladd explained that the bill is intended to let university and community college faculty teach limited hours in high school concurrent enrollment settings, especially in subjects like math and STEM where some schools cannot find locally certified teachers with a master’s degree. He said the measure is designed to expand student access to college-level courses, not to replace fully certified teachers or reduce standards, and emphasized that the bill is limited to faculty employed or contracted by the University System of New Hampshire or the Community College System of New Hampshire, with criminal background checks and ethics/conduct rules still applying. No votes were taken during the hearing, and the discussion ended with the understanding that further action would come in executive session.
TX
Transcript Highlights:
- will note that the committee sub that you have laid out is mostly just for. to be a Ledge Council conforming
Bills:
HB4, HB54, SB 10, SB 24, HB4, HB54, HB775, HB850, HB 1122, HB 1249, HB1405, HB2336, HB2757, HB3372, HB3622, HB4442, HB4687, HB4893, HB5089, HB5515, HB5606, SB10, SB24, HB1573, HB3369
Keywords:
district composition, congressional election, Texas, legislature, voting districts, citizenship, U.S. citizen, non-citizen, public office, advisory board, task force, state government, local government, political subdivision, commission board, appointment eligibility, officeholder qualifications, public service, naturalization, Texas Government Code
TX
Bills:
HB4, HB54, HB775, HB850, HB 1122, HB 1249, HB1405, HB2336, HB2757, HB3372, HB3622, HB4442, HB4687, HB4893, HB5089, HB5515, HB5606, SB10, SB24, HB1573, HB3369, HB4, HB54, SB 10, SB 24
Keywords:
non-human behaviors, education, Texas schools, policy, regulation, funding, teacher salaries, school districts, state budget, non-enrolled students, University Interscholastic League, participation, eligibility standards, school participation, academic standards, Texas education, interscholastic league, extracurricular activities, academic proficiency, AED
NH
New Hampshire 2026 Regular Session
House Commerce and Consumer Affairs (02/11/2026)
Commerce and Consumer Affairs
Transcript Highlights:
- Um, the scientific findings and—I'm going to refer to IRC.
- The scientific findings and—I'm going to refer to IRC.
- The scientific findings and—I'm going to refer to IRC.
Summary:
The hearing focused on House Bill 1281, which would establish standards and voluntary certification for agency-owned “facility comfort dogs” used by police and other public safety agencies. Representative Morton, the prime sponsor, said the bill is intended to create a consistent statewide framework because different departments currently use different policies. He emphasized that the bill is meant to distinguish comfort dogs from service animals, emotional support animals, and therapy dogs, and noted that a small amendment may be needed to make that distinction clearer. He also said the bill is timely under the ADA because comfort dogs fall outside service-animal protections, but still need training standards for public safety and consistency.
Committee members questioned whether the bill was too detailed and whether the legislature should be setting rules on matters like training methods, diet, and breeding. Laura Barker of Hero Pups, who helped train New Hampshire’s first police comfort dog, supported the idea of a minimum standard but said the bill should be less prescriptive and should not interfere with therapy dogs or private handlers. She explained that comfort dogs vary in temperament and deployment needs, that raw diets raise zoonotic disease concerns, and that the program should remain voluntary and not cost the state money. Detective Michelle Jones of Portsmouth Police opposed the bill as written, saying the term “facility comfort dog” is confusing, the bill is overly restrictive, and some provisions go beyond what should be mandated by statute; she suggested a more flexible, guideline-based approach and noted that departments already have their own SOPs and can enforce them internally.
Justin Brassen of the Manchester Police Department also testified, describing the history of comfort dog programs in New Hampshire and the work of a prior subcommittee formed through the governor’s commission on PTSD among first responders. He said there are currently no statewide standards and that the earlier study involved police, fire, EMS, dispatch, corrections, and NAMI New Hampshire, with the goal of creating a thoughtful work product. He agreed the bill needs work and answered questions about how departments handle training and public access. By the end of the hearing, members and witnesses discussed possible amendments, and one committee member suggested the bill may be better handled through interim study because of the amount of work still needed.
TX
AZ
Arizona 2026 Regular Session
01/14/2026 - Senate Finance and House Ways & Means Joint Committee
Transcript Highlights:
- departure from that conformity.
- departure from that conformity.
- Again, sort of a conformity—this is not about conformity, right?
- We would have to conform to it.
- We would have to conform to it.
Summary:
The joint House Ways and Means and Senate Finance committees met to hear identical conformity bills, HB 2153 and SB 1106, which would align Arizona tax law with the federal Internal Revenue Code as of Jan. 1, 2026, including some retroactive provisions for tax year 2025. Staff explained that the bills would exclude three federal provisions: the higher federal SALT deduction, the new senior deduction as written in H.R. 1, and the deduction for interest on new car loans. They would instead include a $6,000 retirement-income deduction for taxpayers age 60 and older, a $6,000 Roth IRA contribution deduction, a higher dependent tax credit, and a deduction for child and dependent care expenses above the federal credit. JLBC estimated the package would reduce general fund income tax revenue by about $441.3 million in FY 2026. Members also discussed that the Department of Revenue’s forms had been issued assuming full conformity, and staff and supporters argued the bills were needed quickly to avoid confusion and amended returns during filing season.
Committee members and sponsors largely framed the bills as tax relief and a way to provide certainty for taxpayers and preparers. Supporters said the package would help families, seniors, and workers, and noted that the Arizona version was negotiated to keep the overall tax relief roughly comparable to full conformity while shifting benefits away from the SALT deduction and toward child credits, retirement income, and child care. The sponsors also criticized the governor’s executive action and urged prompt passage so taxpayers would know how to file. Opponents argued the bills would reduce state revenue, worsen the budget outlook, and disproportionately benefit higher-income taxpayers and corporations. Several witnesses and members also raised concerns about the child care deduction, the retirement-income deduction, and the business expensing provisions, while supporters responded that the bill was designed to help working families and encourage saving and investment.
Public testimony was mixed. The Arizona Society of Certified Public Accountants and the Arizona Free Enterprise Club supported the bills, emphasizing early conformity, filing certainty, and reduced confusion for taxpayers and software providers. Opponents included Save Our Schools Arizona, the Arizona Center for Economic Progress, Opportunity Arizona, and several individuals, who argued the package would deepen budget problems and favor the wealthy. One witness objected to a federal school-choice-related provision she said was being tied to the bill, though committee members said the measure before them was a tax conformity bill and not a school finance bill. The hearing included extended debate over the fiscal impact, the governor’s prior requests for some of the same tax changes, and whether taxpayers would need to file amended returns if the legislature later changed course. The transcript ends during testimony from NFIB, with no final committee vote or action shown in the excerpt.
MN
Transcript Highlights:
- we'll call mechanical conformed items. we'll call mechanical conformed items.
- don't conform to federal uh rules. don't conform to federal uh rules.
- when you're making conformity decisions. when you're making conformity decisions.
- would be taxable if we did not conform. would be taxable if we did not conform.
- from income if we conformed. from income if we conformed.
Keywords:
January 6 insurrection, pardon, law enforcement, violent crimes, public safety, justice system, political accountability, Blaine, local sales tax, special tax, restaurant tax, lodging tax, admissions tax, amusement tax, hotel tax, redevelopment, capital improvements, municipal finance, bonding authority, tourism tax