Video & Transcript Research : 'Legislative Council'
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HI
Transcript Highlights:
- Also, I just want to point out that this is special legislation, which is not allowed.
- Also, I just want to point out that this is special legislation, which is not allowed.
- Also, I just want to point out that this is special legislation, which is not allowed.
- Council Member Keani County Council Member Keani Rawlins-Fernandez.<01:29:29.920>
I'm <01:29:30.080 - subject to legislative appropriation. subject to legislative appropriation.
Keywords:
conservation, endangered species, wildlife preservation, native birds, biodiversity, sanctuary, nonprofit, DLNR, agricultural district, land use, chapter 195D, chapter 205, chapter 42F, state funding, public purpose, habitat restoration, predator-free sanctuary, ecosystem restoration, Zealandia, wildlife refuge
Summary:
The Committee on Water and Land heard testimony on SB 5253 SD2 relating to conservation and SB 2401 relating to regional shoreline mitigation district, with the chair emphasizing short testimony limits and the need to finish before session. On SB 5253, DLNR said it stood on its written testimony and answered questions about the bill’s proposed nonprofit endangered species sanctuary. Members asked whether existing entities or agreements, such as land trusts, private landowners, and DLNR safe harbor agreements, could accomplish similar conservation goals without creating a new entity. DLNR said similar work already exists, but it was not aware of a comparable sanctuary model in the state. A member also questioned language suggesting for-profit businesses in the sanctuary, and DLNR said the intent appeared to be sales of outreach or similar materials, though it agreed that such activities could be handled by a nonprofit.
The bulk of the hearing focused on SB 2401, which would create a regional shoreline adaptation/mitigation framework. The Department of the Attorney General said it had concerns about inconsistent use of the terms “mitigation” and “adaptation,” warning of possible title-subject issues. DLNR said it was neutral on the terminology and more concerned with the substance, and noted that the bill would not waive permits; any plan would still require environmental review and applicable state and county permits. DLNR also supported OHA’s recommendation to consider impacts on Native Hawaiian traditional and customary practices during regional planning, and said the bill’s language on temporary shoreline protection measures could help address the gap between emergency permits and longer-term planning while avoiding a hardening-only approach.
The Office of Planning supported the regional planning concept but noted it is not a regulatory agency and would need to work with DLNR and the Land Board. OHA supported the bill’s planning-based approach but recommended amendments to require assessment of impacts on Native Hawaiian traditional and customary practices during plan development and to clarify that environmental review would still apply at the project level. Testifiers from the Ka‘anapali Steering Committee strongly supported the bill, saying it would provide a regional framework for ongoing erosion problems while preserving full regulatory authority and normal permitting, and they proposed amendments to standardize terminology, create a limited pathway for temporary shoreline protection, and address ownership and maintenance responsibilities. Members discussed the meaning of “mitigation” versus “adaptation,” the scope of shoreline hardening, and whether the bill would help the legislature take a broader, more holistic view of shoreline decisions. No votes or final actions were taken in the portion of the hearing provided.
AL
Alabama 2026 1st Special Session
Alabama House Ways and Means General Fund Committee Mar 11th, 2026
Ways and Means General Fund
Transcript Highlights:
- And what we're doing is we're creating a permanent state resiliency council.
- So what we're doing is creating a permanent resiliency council, and they will have a chief resiliency
Keywords:
campus chaplain, chaplain, school chaplain, volunteer chaplain, public schools, public K-12 education, public charter schools, local control, teacher support, student support services, religious volunteer, faith-based support, church-state separation, background check, sex offender registry, school volunteer, education policy, district attorney, compensation, constitutional amendment
AZ
Arizona 2026 Regular Session
02/17/2026 - House Natural Resources, Energy & Water
Natural Resources, Energy & Water
Transcript Highlights:
- Finally, it inserts a legislative findings section.
- Madam Chair, members, Ralph Heap, Legislative District 10.
- Madam Chair, members, Ralph Heap, Legislative District 10.
- I just wanted to make a comment on this type of legislation.
- Representative Justin Olson from Legislative District 10.
Bills:
HB2099, HB2263, HB2264, HB2330, HB2341, HB2492, HB2757, HB2782, HB2843, HB2889, HB2912, HB2915, HB2918, HB4025, HB4100, HCR2020, HCR2057
Keywords:
water storage, long-term storage credits, groundwater management, drought contingency, Arizona water regulations, Colorado River, replenishment, groundwater savings facility, groundwater storage, underground water storage, active management area, irrigation non-expansion area, Arizona water law, water rights, water replenishment, recharge, water conservation district, multi-county water conservation district, CAP water, Central Arizona Project
Summary:
The committee heard a series of water, energy, housing, and environmental bills, with several measures amended before passage. House Bill 2099, as amended, would limit long-term storage credits and related CAP water storage during declared Colorado River shortages; water utilities, CAP, Phoenix, and other water interests raised concerns about flexibility, contracts, and the law of the river, while the sponsor said the bill was intended to address shortage conditions. The committee adopted the Griffin amendment and passed the bill 6-3. House Bill 2263, also amended, would restrict where Colorado River water diverted for replenishment in an AMA may be stored; CAP, tribal counsel, and AMWA opposed it as too restrictive and potentially excluding existing facilities, but the bill passed 6-3 after amendment. House Bill 2264, requiring the University of Arizona to promote Arizona history and the five Cs through the mining museum, passed unanimously. House Bill 2330 and House Bill 2341, both concerning certificates of environmental compatibility for energy projects, passed 6-3 after amendments expanding siting factors to include character of an area and known off-takers, respectively. House Bill 2918, which would end certain tax benefits for renewable energy and storage equipment after 2026, also passed 6-3. House Bill 2889, appropriating $1 million for uranium contamination monitoring and a statewide registry with tribal epidemiology partnerships, passed unanimously after discussion about moving the program to ADEQ and adjusting the reporting date. House Bill 2492, which would bar state and local urban growth boundaries that prevent new development, passed narrowly 4-3 with one present and two absent. House Bill 2782, focused on utility rate transparency and regulatory assets, passed 5-3 after a late amendment and a motion to suspend committee rules for amendment distribution. House Bill 4025, creating a study committee on gasoline and petroleum refineries, passed 6-3, and HCR 2057 supporting a geothermal permitting roadmap passed unanimously. HCR 2020, supporting housing developments outside designated service areas under certain groundwater conditions, passed 6-2. House Bill 4100, requiring notice to customers about potential water-rate increases if CAP water is lost, drew concerns about public confusion and negotiation impacts; testimony from municipal water users opposed the bill as too speculative and difficult to implement, and the transcript ends while that bill is still under discussion.
AL
Alabama 2025 Regular Session
Alabama Senate Education Policy Committee Apr 9th, 2025
Education Policy
Transcript Highlights:
- Several years ago, the governor did an executive order to create a STEM council to try to promote STEM
- this bill does is pretty much just... ...what this bill does is pretty much just codify that STEM council
- This legislation bans comprehensive... ...legislation bans comprehensive sex education and the graphic
Keywords:
Ten Commandments, public education, displays, funding, Alabama law, STEM, science education, technology education, engineering education, math education, workforce development, career pathways, Alabama STEM Council, Department of Workforce, education policy, higher education, community colleges, K-12 education, teacher pipeline, STEM careers
TX
Bills:
HB109, HB136, HB 109, HB136, HB694, HB 1201, HB1716, HB2071, HB2216, HB2358, HB2807, HB2886, HCR78
Keywords:
taxation, ballot propositions, public funding, voter information, transparency, training, public officials, candidates, requirements, political education, mental health, inpatient psychiatric facility, juvenile treatment, residential treatment facility, emotionally disturbed juveniles, Department of State Health Services, Health and Human Services Commission, state grant, facility construction, facility expansion
TX
Transcript Highlights:
- Ryman. that you want to see meaningful legislation passed.
- I think this is very meaningful legislation that's being put forth here today.
- Council, the proposed council would be appointed by.
- Members from the government would would oversee the council would You would be on the council.
- We'll be on this council meeting. So as written in the bill, it's seven.
Keywords:
emergency communication, infrastructure, first responders, grant program, interoperability, Texas Interoperability Council, local governments, HB 143, Texas Railroad Commission, Public Utility Commission of Texas, Natural Resources Code, oil and gas, well site, surface facility, electrical power line, National Electrical Code, NEC, electrical safety, utility disconnect, service disconnection
TX
Transcript Highlights:
- Although I am waiting to receive. but committee substitute from legislative council.
- If you will, the city council won't like it, but if we pass the bill.
- City Council did back in 2020. That was terrible.
- Has the city of Austin had any conversations with DPS about this proposed legislation?
- The legislators here. I did not. Thank you. Members, further questions for Mr. Tepp?
Keywords:
emergency communication, infrastructure, first responders, grant program, interoperability, Texas Interoperability Council, local governments, HB 143, Texas Railroad Commission, Public Utility Commission of Texas, Natural Resources Code, oil and gas, well site, surface facility, electrical power line, National Electrical Code, NEC, electrical safety, utility disconnect, service disconnection
TX
Transcript Highlights:
- Senate Bill 1594 by Hancock relating to renaming the Sunset Advisory Commission as a Sunset Legislative
Bills:
SJR60, SJR62, SJR65, SJR66, SJR67, SJR68, SCR27, SCR28, SCR29, SB1576, SB1577, SB1578, SB1579, SB1580, SB1581, SB1582, SB1583, SB1584, SB1585, SB1586, SB1587, SB1588, SB1589, SB1590, SB1591, SB1592, SB1593, SB1594, SB1595, SB1596, SB1597, SB1598, SB1599, SB1600, SB1601, SB1602, SB1603, SB1604, SB1605, SB1606, SB1607, SB1608, SB1609, SB1610, SB1611, SB1612, SB1613, SB1614, SB1615, SB1616, SB1618, SB1619, SB1620, SB1622, SB1623, SB1624, SB1625, SJR60, SJR62, SJR65, SJR66, SJR67, SJR68, SCR27, SCR28, SCR29, SB1576, SB1577, SB1578, SB1579, SB1580, SB1581, SB1582, SB1583, SB1584, SB1585, SB1586, SB1587, SB1588, SB1589, SB1590, SB1591, SB1592, SB1593, SB1594, SB1595, SB1596, SB1597, SB1598, SB1599, SB1600, SB1601, SB1602, SB1603, SB1604, SB1605, SB1606, SB1607, SB1608, SB1609, SB1610, SB1611, SB1612, SB1613, SB1614, SB1615, SB1616, SB1618, SB1619, SB1620, SB1622, SB1623, SB1624, SB1625
Keywords:
SJR 60, Texas constitutional amendment, property tax exemption, ad valorem taxation, rainwater harvesting, graywater system, water conservation, water reuse, residential tax incentive, local government finance, county commissioners court, appraisal value, environmental incentive, November 2025 ballot, Article VIII, tax relief, healthcare workforce, education funding, higher education, economic growth
TX
Transcript Highlights:
- Or whatever the city council restricts themselves to.
- About legislative intent.
- protected that are part of our legislative process.
- I'm most concerned with this piece of legislation.
- It has nothing to do with this legislation.
Bills:
SB2, SB3, SB5, SB9, SB10, SB14, SB16, SB18, SB34, SB6, SB7, SB8, SB11, SB12, SB13, SB15, SB 2, SB 3, SB 5, SB 9, SB 10, SB 14, SB 16, SB 18, SB 34, SB 6, SB 7, SB 8, SB 11, SB 12, SB 13, SB 15, SB 17, SB 4, SB1, SB2, SB3, SB5, SB9, SB10, SB14, SB16, SB18, SB34, SB6, SB7, SB8, SB11, SB12, SB13, SB15, SB17, SB4
Keywords:
flooding, public safety, outdoor warning sirens, disaster preparedness, emergency response, flood warning, outdoor sirens, local government, safety measures, flood management, emergency preparedness, municipal safety, disaster response, disaster relief, emergency funding, Meteorological forecasting, local government assistance, training facilities, hemp regulation, consumable products
TX
Transcript Highlights:
- Be with us as we craft legislation to address these needs and to make certain, Father God, in their memory
Bills:
SB2, SB3, SB5, SB9, SB10, SB14, SB16, SB18, SB34, SB6, SB7, SB8, SB11, SB12, SB13, SB15, SB 2, SB 3, SB 5, SB 9, SB 10, SB 14, SB 16, SB 18, SB 34, SB 6, SB 7, SB 8, SB 11, SB 12, SB 13, SB 15, SB 17, SB 4, SB1, SB2, SB3, SB5, SB9, SB10, SB14, SB16, SB18, SB34, SB6, SB7, SB8, SB11, SB12, SB13, SB15, SB17, SB4
Keywords:
flooding, public safety, outdoor warning sirens, disaster preparedness, emergency response, flood warning, outdoor sirens, local government, safety measures, flood management, emergency preparedness, municipal safety, disaster response, disaster relief, emergency funding, Meteorological forecasting, local government assistance, training facilities, hemp regulation, consumable products
LA
Louisiana 2026 Regular Session
House of Representatives May 31st, 2026
Louisiana House Floor Meeting
Transcript Highlights:
- House Bill 410 by Representative Schlegel, relative to in-person communications, legislative intent,
- Ball provides relative to Workers' Compensation Advisory Council membership and to repeal certain provisions
Bills:
HR310, HR314, HR316, HR317, HR321, HR275, HR276, HR279, HR282, HR286, HR289, HR292, HR295, HR302, HR319, HCR112, HR307, SCR59, SCR61, SCR62, SCR68, SCR69, SCR70, SCR54, SCR55, SCR64, SCR75, HCR79, HCR104, HB75, HB410, HB719, HB750, HB944, HB1098, HB1220, HB1252, HB359, HB210, HB468, HB1117, SB382, HB368, HB552, HB732, HB870, HB1236, SB29, SB42, SB43, SB149, SB208, SB274, SB300, SB312, SB387, SB389, SB401, HR74, HB998, HB901, HR20, HCR65, HCR71, HCR98, HB284, HB306, HB341, HB366, HB393, HB458, HB577, HB603, HB605, HB614, HB625, HB646, HB733, HB752, HB773, HB798, HB911, HB955, HB996, HB1035, HB1069, HB1113, HB1140, HB1180, HB1191, HB1240, HB1255, SB82, SB89, SB97, SB123, SB237, HB36, HB42, HB74, HB119, HB159, HB258, HB259, HB302, HB414, HB459, HB848, HB956, HB1017, HB1028, HB1095, SB217, SB283, SB469
Keywords:
oil and gas, orphan wells, inactive wells, shut-in wells, marginal wells, plugging and abandonment, well decommissioning, site remediation, site restoration, Oilfield Site Restoration, OSR program, financial security, bonding, taxpayer liability, public liability, offshore wells, onshore wells, coastal erosion, Department of Conservation and Energy, natural resources
LA
Louisiana 2026 Regular Session
House of Representatives May 31st, 2026
Louisiana House Floor Meeting
Bills:
HR310, HR314, HR316, HR317, HR321, HR275, HR276, HR279, HR282, HR286, HR289, HR292, HR295, HR302, HR319, HCR112, HR307, SCR59, SCR61, SCR62, SCR68, SCR69, SCR70, SCR54, SCR55, SCR64, SCR75, HCR79, HCR104, HB75, HB410, HB719, HB750, HB944, HB1098, HB1220, HB1252, HB359, HB210, HB468, HB1117, SB382, HB368, HB552, HB732, HB870, HB1236, SB29, SB42, SB43, SB149, SB208, SB274, SB300, SB312, SB387, SB389, SB401, HR74, HB998, HB901, HR20, HCR65, HCR71, HCR98, HB284, HB306, HB341, HB366, HB393, HB458, HB577, HB603, HB605, HB614, HB625, HB646, HB733, HB752, HB773, HB798, HB911, HB955, HB996, HB1035, HB1069, HB1113, HB1140, HB1180, HB1191, HB1240, HB1255, SB82, SB89, SB97, SB123, SB237, HB36, HB42, HB74, HB119, HB159, HB258, HB259, HB302, HB414, HB459, HB848, HB956, HB1017, HB1028, HB1095, SB217, SB283, SB469
Keywords:
oil and gas, orphan wells, inactive wells, shut-in wells, marginal wells, plugging and abandonment, well decommissioning, site remediation, site restoration, Oilfield Site Restoration, OSR program, financial security, bonding, taxpayer liability, public liability, offshore wells, onshore wells, coastal erosion, Department of Conservation and Energy, natural resources
OK
Oklahoma 2026 Regular Session
Health and Human Services REVISED Feb 23rd, 2026 at 02:00 pm
Health and Human Services
Transcript Highlights:
- We're just looking for a reporting process to make us aware of that, and you know, there may be legislation
- It is supported by the Council of State Governments.
- I'd just like to personally Thank the author for running this legislation.
Bills:
SB1806, SB1430, SB206, SB1547, SB1849, SB1428, SB1653, SB1984, SB1644, SB1561, SB1813, SB1570, SB1796
Keywords:
foster care, adoption assistance, transitioning youth, Department of Human Services, voluntary services, mental health, substance abuse, commissioner appointment, governor's authority, legislative consent, SB206, emergency medical services, EMS, ambulance, 911 response, emergency response, essential services, federal funding, grant funding, public health
TX
Texas 89th Regular
89th Legislative Session - Second Called Session Aug 28th, 2025
Texas House Floor Meeting
Transcript Highlights:
- relating to the prohibition on the marketing and acceptance of political contributions during special legislative
Keywords:
sex designation, restroom access, civil penalties, private civil right of action, women's privacy, abortion, healthcare, jurisdiction, civil action, qui tam, prohibition, state law, youth camp, safety regulations, advisory committee, child welfare, health standards, summer camp, camp safety, child abuse reporting
TX
Texas 89th Regular
89th Legislative Session - Second Called Session Aug 28th, 2025
Texas House Floor Meeting
Transcript Highlights:
- passing legislation exactly like this?
- on good legislation, but here we are.
- Orr moves to excuse those members on this legislative day who were excused on the previous legislative
- May I please ask that all comments on the last legislative day and this legislative day on SB8 and HB7
- Look, if y'all support a piece of legislation, if you're going to carry a piece of legislation, stand
Keywords:
sex designation, restroom access, civil penalties, private civil right of action, women's privacy, abortion, healthcare, jurisdiction, civil action, qui tam, prohibition, state law, youth camp, safety regulations, advisory committee, child welfare, health standards, summer camp, camp safety, child abuse reporting
TX
Transcript Highlights:
- But again, this is all a process we work together to perfect the piece of legislation.
- But again, this is all a process we work together to perfect the piece of legislation.
- It's not a separate agency under this legislation. I understand.
- I'm in support of this legislation for three reasons. First...
- It's really the big focus of this piece of legislation. Let me take you through that.
Bills:
HB146, HB150, HB1500, HB1545, HB1562, HB2067, HB2520, HB2818, HB3214, HB3250, HB3466, HB3512, HB3623, HB4063, HB4395, HB4464, HB4668, HB4690, HB5331, HB3833
Keywords:
HB 146, Texas Capitol, State Capitol, State Preservation Board, Congress Avenue, Travis County, traffic lanes, lane closure, road closure, municipal authority, local control, Capitol area, downtown Austin, special events, construction traffic plan, pedestrian safety, public works, transportation policy, government code chapter 443, cybersecurity
Summary:
The committee took up several pending business items and reported a series of House bills out of committee, including HB 2467, HB 2468, HB 2518, HB 4310, HB 4386, HB 4490, HB 5323, and HB 149. Most of these were advanced on committee substitute motions and sent to the local and uncontested calendar or reported favorably to the full Senate. HB 2467 drew one nay vote, while the others were approved without opposition. HB 4310 and HB 4386 were described as committee-substitute versions with changes narrowing disclosure requirements and preserving attorney-client privilege in certain circumstances.
A major portion of the meeting focused on HB 149, an AI governance bill. The substitute was explained as addressing biometric identifier capture and storage, exempting certain AI uses for security and fraud prevention, clarifying definitions, restricting AI systems that simulate explicit child sexual content, adjusting Attorney General investigative authority, refining sandbox program waivers, reducing Texas AI Council powers and membership, and adding DIR coordination provisions. The committee adopted the substitute and reported the bill favorably.
The committee then heard extensive testimony on HB 1500, the DIR sunset bill. The author said the bill would continue DIR for 12 years, restructure its board, update advisory committees, require regular cybersecurity assessments and penetration testing for state agencies, improve IT procurement training, and transfer the e-grants program to the Comptroller. A Texas 2036 witness supported the bill as a way to strengthen governance, procurement, and cybersecurity. Members asked detailed questions about the bill’s structure and then left HB 1500 pending.
The committee also heard a lengthy presentation on HB 150, which would create the Texas Cyber Command as a component of the University of Texas System, administratively attached to UTSA and located in San Antonio. The author argued the command would centralize cyber threat intelligence, incident response, and digital forensics, and would be able to support state and local entities, with optional services for local governments. Members raised concerns about university mission drift, governance, security, chain of command, procurement authority, gifts and donations, and civil liberties implications of proactive cyber monitoring. Witnesses from UTSA/NSCC and SecurityScorecard testified in support, emphasizing the security of the downtown San Antonio facility, the existing cyber ecosystem there, and the need for a dedicated cyber capability. The bill remained under discussion with no final committee action announced in the excerpt.
TX
Transcript Highlights:
- We believe there may be a way to accomplish this at the dealer. without legislation and the agency is
- We are appreciative of Senator Hall filing this legislation and and we thank you, Chairman Schwartner
- on legislative draft.
- James Madison warned us that the accumulation of all powers legislative, executive, and judiciary in
- How does this bill differ from Senate Bill 2717, the Texas Energy Efficiency Council?
Bills:
SB 1113, SB 1117, SB 1206, SB 1460, SB 1802, SB 1906, SB 1917, SB 2340, SB 2455, SB 2680, SB 2690, SB 705, SB 748
Keywords:
SB 1113, converter's license, converter license, motor vehicle dealer, auto dealer, vehicle conversion, converted vehicles, direct sales, retail sales, trailer, semitrailer, manufactured trailer, chassis, manufacturer's statement of origin, MSO, Occupations Code, Transportation Code, Texas Department of Motor Vehicles, dealer licensing, general distinguishing number
Summary:
The meeting of the Senate Business and Commerce Committee was marked by discussions on several significant bills, with a keen emphasis on legislative updates and committee substitutes. Notably, Senator Blanco presented a new committee substitute for SB2610, which modifies the employee cap from 100 to 250 and extends the update timeline for cyber security programs for small businesses. This substitute was adopted unanimously, reflecting a collaborative agreement among the committee members. Additionally, there were discussions surrounding SB1856 as Senator Crayton provided insights into how stakeholder feedback influenced the bill's committee substitute. The committee ultimately voted in favor, pushing it towards the local and contested calendar, indicating the bill's progression through legislative channels.
TX
Transcript Highlights:
- Alternative representation if the State Council for Offenders (SCFO) is unable to do so.
- Last session, I passed legislation which... ...created a similar program for Texas game wardens.
- them to participate in the legislative process while maintaining their commitment to duty.
- The chair calls up Crystal Sepulveda-Morazen, Human Trafficking. and Leadership Council of Texas and
- I have been a participant in NEU regulatory council.
Bills:
HB153, HB1828, HB2306, HB2498, HB3464, HB3488, HB3636, HB3673, HB3834, HB3860, HB4120, HB4937, HB1515, HB153
Keywords:
education, funding, student resources, technology access, equal opportunity, veterans treatment court, mental health, criminal justice, rehabilitation, eligibility criteria, veterans, treatment court, military service, legislation, legislative leave, correctional officers, Texas Department of Criminal Justice, accumulated leave, compensatory time, parole eligibility
TX
Transcript Highlights:
- The committee substitute is a Legislative Council draft.
- The committee substitute is a Legislative Council draft.
- I'm working on a substitute that would be a Ledge Council draft, as this is a non-Ledge Council draft
- At that time, it was the DSHS council.
- Legislative Council, Institute for Justice, and yourself, and you are for House Bill 2588, is that correct
Bills:
HB3000, HB2622, HB2283, HB541, HB1776, HB1803, HB1669, HB2588, HB220, HB3415, HB50, HB1314, HB 107, HB220, HB50, HB107
Keywords:
ambulance service, rural healthcare, grants, financial assistance, qualified counties, mental health, patient transport, female attendants, security measures, healthcare regulation, epinephrine, anaphylaxis, health care, school safety, training, emergency response, direct patient care, healthcare, physicians, medical services
TX
Transcript Highlights:
- What happened after the legislation was passed in.
- What demographics does this legislation target?
- I'm the legislative officer.
- I'm a Dallas City Council member and chair of the legislative committee.
- And so, part of the goal of the legislation...
Keywords:
housing finance, multifamily residential, low income, tax exemption, audit requirements, affordable housing, local government, development bonds, housing assistance, financial assistance, low income housing, community support, affordability, veterans housing, community involvement, air conditioning, tenant support, healthcare, elderly, taxation