Transcript Highlights:

• Representative Garrett, I want to hear Sonny's answer, but I will just say that when we flow money through
• They also charge an 8% fee for all money that flows through their organization.
• They also charge an 8% fee for all money that flows through their organization.
• It's all of the work and funding that flows through the RECs. So, Madam Chair, I get that.
• difference So I do think there's a definite difference between the OEF, the regional housing projects that flowed

Keywords: 996, all

Transcript Highlights:

• administration within Cooperative Extension Service, very similar because before the federal funds flowed
• In fact, when the Rio Grande was really low, we were flowing really high in the San Juan River.
• I just have a few questions to see how the flow of it. On the promising, can you expand on that?
• We'll have an even flow of planned projects and ready-to-construct projects.
• And it just gets you that we can't get the road right so that we can have the traffic flow right to keep

Keywords: 996, all

Transcript Highlights:

• reflecting<00:04:05.760> a We've added $244 million to our budget reserve, bringing total cash flow
• But it's important to emphasize this does not automatically flow to programs.
• But it's important to emphasize this does not automatically flow to programs.
• With the addition of $244 million, our cash flow and budget reserves have hit a record high of $3.8 billion
• But by August, when we were issuing the debt, we just had better cash flow from agencies about how much

Keywords: 919, house, all

Summary: Minnesota Management and Budget Commissioner Aaron Campbell, State Economist Dr. Tony Becker, and State Budget Director Anna Mingi presented the November 2025 budget and economic forecast. Campbell said the state now projects a nearly $2.5 billion surplus at the end of the 2026-27 biennium, about $575 million better than the end-of-session estimate, but also a projected negative balance of about $2.9 billion in FY 2028-29, reflecting a worsening structural imbalance. He said the budget reserve stands at $3.4 billion, with cash flow and budget reserves totaling $3.8 billion after a $244 million addition, and emphasized that Minnesota’s AAA bond rating and reserve policy remain strengths even as future sessions will need to address the long-term gap. Becker said the national economic outlook has changed only modestly since February, but growth remains below trend through the forecast horizon. He cited slower consumer spending, weak private investment, continued tariff uncertainty, lower projected immigration, and modest inflation that stays near 3% through 2026 before easing. Revenue forecasts for the next biennium were revised up to $66.3 billion, driven mainly by higher individual income tax receipts and other revenue, partly offset by lower sales and corporate tax forecasts. He also noted risks from federal policy changes, the recent shutdown’s effect on data availability, and possible equity market volatility. Mingi said general fund spending is projected to rise sharply, with current biennium spending up $3.4 billion from end-of-session estimates and planning-year spending up $1.9 billion. She attributed much of the increase to carryforward from prior one-time appropriations, discretionary inflation, and especially Medical Assistance. MA costs are projected to be about $2.5 billion higher over 2025-29, largely because managed care rates rose more than expected due to higher utilization and higher-cost services, including pharmacy costs, while long-term care and disability waiver costs also increased. In response to questions, officials said the federal reconciliation bill had only a relatively small effect on the health care changes, and that the carryforward amounts reflect unspent prior appropriations that now show up in later years rather than new spending.

Transcript Highlights:

• How do we get these places started where they can be cash flowing and be in a place where they're solid
• For example, typically you have a headgate you manually open it, and over it could be days the water flows
• And some devices will be installed at these project locations, such as flow meters and pressure transducers
• And Madam Chair, Dave, how are your cash flows in this program, and is the university going to ask the
• It is following the Rio Grande River that this is on Precipitation, groundwater flow, melt off, and it's

Transcript Highlights:

• thing that people think about historically is that it takes six months to a year to get that money flowing
• Historically, it has been that it takes them six months to a year to kind of get that money flowing.
• why I asked all four elected officials, and they have decided, at least publicly, they said the cash flow
• warning systems, especially in these flash flow prone areas.
• And then also the effective date of the bill will be September 1, and that's just to flow with some funding

Summary: The Senate opened with a quorum call, invocation, and approval of the previous day’s journal, then observed a moment of silence after Senator Eckhardt referenced a mass shooting in Austin. The chamber also agreed to postpone reading and referral of bills until later in the day. Early procedural business included a motion not to print Senate Bill 3, which was adopted without objection. Later, Senator Mendez raised a parliamentary inquiry about moving flood relief bills to the top of the calendar, but the presiding officer said the order of business was up to the chair. The main floor action centered on Senate Bill 4, the congressional redistricting bill. Senator King laid out the bill, describing it as the companion to the House version, based on 2020 census data, and arguing it was legal, race-blind, more compact, and likely to elect more Republicans. Senators asked extensive questions about the process, public hearings, and the map’s effects on districts and communities. The Senate voted to suspend the regular order of business and the three-day rule, then passed SB 4 to engrossment and finally passed it, with the recorded votes showing 19 yeas and 2 nays. The Senate also took up Senate Bill 6, relating to abortion and civil liability for the manufacture and provision of abortion-inducing drugs. Senator Hughes argued the bill was needed to stop illegal abortion pills being mailed into Texas and harming women and unborn children. The Senate suspended the regular order of business and the three-day rule, passed the bill to engrossment, and then finally passed it, with the recorded votes showing 18 yeas, 10 nays, and one present not voting. A lengthy discussion followed on the committee substitute for Senate Bill 14, which would standardize law enforcement personnel and departmental files statewide. Senator King said the bill codifies a TCOLE model policy and limits public access to personnel files to substantiated misconduct, commendations, and evaluations, while keeping other records available through other legal processes. Senators Eckhardt, West, Hinojosa, and others questioned how the bill would affect transparency, meet-and-confer agreements, civilian review boards, and access to unsubstantiated complaints. An amendment by Senator Hinojosa of Dallas to narrow the bill to unfounded complaints failed, and SB 14 was then passed to engrossment on a vote of 18 yeas and 10 nays. The final major item was Senate Bill 1, the natural disaster omnibus bill responding to the July flooding. Senator Perry said the bill addresses camp and RV park safety, evacuation plans, emergency rooftop access, lines of succession for local emergency management, annual drills, volunteer management, drone restrictions over disaster areas, small-business recovery loans, and a statewide data hub for flood and weather monitoring. Senators Menendez, Eckhardt, and Kolkhorst asked about autopsies, volunteer background checks, liability, warning systems, floodplain mitigation, and coordination with FEMA and local governments. Perry said the bill focuses on preparation, response, and recovery, while broader prevention and mitigation issues may be addressed later. The transcript ends during this extended discussion, before final action on SB 1 is shown.

Transcript Highlights:

• That's a case where you're concentrating the flow, you know, and so the orientation of the panels can
• That's a case where you're concentrating the flow, you know, and so the orientation of the panels can
• That it would normally flow and it would have a chance to infiltrate.
• <01:29:13.400> for<01:29:13.600> the creates a positive cash flow for the creates a
• positive cash flow for the utilities<01:29:15.119> and<01:29:15.320> and<01:29:15.400>

Keywords: 1191, senate, all

Transcript Highlights:

• Hoffer Flow Controls, a world-class manufacturer of industrial turbine flow meters and measuring liquids
• Hoffer flow<02:13:40.560> controls,<02:13:41.280> a<02:13:41.520> world-class flow
• turbine flow manufacturing of industrial turbine flow meters<02:13:46.400> and<02:13:46.560><
• :55.360> used<02:13:55.520> in flow control solutions are used in flow control solutions
• Threats to the media to control the flow of information to the citizenry.

Keywords: U.S. House of Representatives Floor Proceedings on Thursday, May 8, 2025, 1012, house, all

Transcript Highlights:

• One is a locally chartered charter school, and those are the folks who receive their budget as a flow
• receive their own budget as a school, but the school district is their authorizer, and so their budget flows

Transcript Highlights:

• And so the economic growth, the tax package, everything flows into a deal to be competitive in the market
• investments in watershed historic investments in the Strategic Water Reserve, which is to preserve in-stream flows

Keywords: 996, all

Transcript Highlights:

• An additional $12 million we would propose, uh, to make available to help with cash flow, um, for the
• Um, if they need that cash flow, and then to come up with a repayment plan over the next 4 years, uh,

Transcript Highlights:

• THE GOAL IS A MINIMUM OF 90 PERCENT OF YOUR ANNUAL AVERAGE FLOW BE REUSED.
• JOHN'S WATER RIVER MANAGEMENT DISTRICT TO FIGURE OUT WHAT WE CAN DO MAINTAINING MINIMUM FLOWS AND THE

Keywords: 999, senate, all

Transcript Highlights:

• So from a cash flow perspective, we do not recalculate the aids and recalculate the payments.
• So from a cash flow perspective, we do not recalculate the aids and recalculate the payments.
• So from a cash flow perspective, we do not recalculate the aids and recalculate the payments.
• So from a cash flow perspective, we do not recalculate the aids and recalculate the payments.
• So from a cash flow perspective, we do not recalculate the aids and recalculate the payments.

Keywords: 1187, senate, all

Transcript Highlights:

• They can also increase secondary hazards and leave areas prone to floods, erosion, and mud flows for
• and mud flows for many years. and mud flows for many years.
• <01:35:31.199> Uh<01:35:31.520> there's that flow of information.
• Uh there's that flow of information.
• So there's a a information flow happen.

Keywords: 910, house, all

Summary: The House Committee on Public Safety held an informational briefing on hazard mitigation planning and recent tsunami and wildfire threats. Chair Dela Buladi opened by framing the meeting around the need for iterative disaster planning and lessons learned from events such as the Lahaina wildfires, the Puna Coast earthquake/tsunami, and recent wildfire activity. The committee heard first from Hawaii County Civil Defense Administrator Tomage Magno, who explained the federal and local hazard mitigation planning process, including the requirement for an active five-year mitigation plan to qualify for federal disaster funds. He described the plan as a living document built from prior plans, public and agency outreach, risk and capability assessments, and ongoing updates, with county departments, state agencies, and subject matter experts participating in the process. Magno outlined several FEMA-related mitigation funding programs, including flood mitigation assistance, post-fire assistance, pre-disaster mitigation, revolving loan funds, and dam safety grants. He emphasized that the Hawaii County plan was recently approved by FEMA, that the county council approves the plan, and that the county reviews it annually with a formal revision process beginning in the fourth year. Members asked about how the plan tracks project status, how priorities and funding changes are handled, and whether federal funding programs might be affected by HR1; Magno said the county is proceeding on the assumption that funding will remain available and noted some sources have been reestablished. He also said the county encourages council participation in meetings and planning. Department of Transportation Director Ed Sniffen then addressed the committee on DOT’s response to a recent tsunami threat, saying the agency had about four hours to prepare before the first wave arrival and was focused on its own operational response rather than the broader statewide planning process. In response to questions, he stated that FHWA funds cannot be used for evacuation routes, which is why prior legislative funding was important. Members also discussed specific mitigation projects such as fire breaks, bridge retrofits, and the Singing Bridge, with DOT noting that work is underway and that a replacement bridge upstream is being planned to carry traffic during repairs. No votes or formal committee actions were taken during the informational briefing.

Transcript Highlights:

• a cash flow problem for developers.<00:45:20.480> So<00:45:20.640> if<00:45:20.800>
• I understand exactly the cash flow problem here on the one hand, the consumer protection issue on the
• I understand exactly the cash flow problem here on the one hand, the consumer protection issue on the
• I understand exactly the cash flow problem here on the one hand, the consumer protection issue on the
• “Exactly the cash flow problem here on the one hand, the consumer protection issue on the other hand,

Keywords: 928, house, all

Summary: The committee first held a public hearing on Senate Bill 25, which would allow state-chartered credit unions to compensate board members if the membership approves it. Prime sponsor Senator Dan Innis said the bill is enabling only, intended to help credit unions recruit and retain qualified directors and align New Hampshire with other states that already allow such compensation. Credit union representatives from the Cooperative Credit Union Association and St. Mary’s Bank supported the bill, saying board service has become more complex because of cybersecurity, asset-liability management, and other regulatory demands, and that compensation could be modest and take forms such as meeting fees or educational reimbursement. In response to committee questions, they said compensation would be set by the membership, disclosed in advance, and subject to bylaws and internal policies; they also noted that board members must be credit union members and that voting procedures vary by institution, with some using mailed ballots rather than proxy voting. Members raised questions about why credit union boards were historically excluded, what kinds of compensation were contemplated, whether there would be a cap, and how voting and confidentiality would work. Testimony explained that the historical rationale was the nonprofit, volunteer mission of credit unions, but witnesses argued that the modern environment and competition for talent justify a change. They also said the bill would not mandate compensation and would not create a salary structure comparable to banks, but would allow members to approve modest compensation or reimbursements. After no further testimony, the chair closed the public hearing on Senate Bill 25. The committee then opened a public hearing on Senate Bill 26, sponsored by Senator Howard Pearl, concerning the definition of deposits in land sales and escrowed accounts. Pearl said the bill would clarify that buyer funds for upgrades and luxury items in new-home construction are not treated as refundable deposits that must be held in escrow, arguing that the current Attorney General interpretation raises builder costs, increases home prices, and can limit buyer choices. He said the proposal would allow those upgrade funds to be paid directly to builders for construction, with signed disclosures making clear that the buyer requested the items and bears the risk if financing falls through. The hearing on Senate Bill 26 had just begun when the transcript ended.

Transcript Highlights:

• And then, you know, just in terms of total SCFF resources that flow to the colleges today, it's about
• And so that's just kind of a high-level envisioning of the flow of information.
• And so that's just kind of a high level envisioning of the flow of information.
• Like those are areas where, so for example, C2C knows what that data flow looks like.
• C2C knows what that data flow looks like.

Summary: The committee heard an overview of the May Revision’s Proposition 98 changes for K-12 and community colleges. The Department of Finance said the minimum guarantee rises by $6.4 billion over the Governor’s Budget across the three-year window, with higher guarantees in each year, full payment of the prior settle-up, and larger deposits into the school rainy-day fund. The LAO said the revenue and LCFF updates were reasonable, but urged caution about the settle-up approach and recommended using more of the available funding to protect ongoing programs and build budget resilience. Members focused heavily on the size of the proposed $3.9 billion settle-up, the $10.3 billion reserve deposit, declining K-12 enrollment, and how much of the new funding should be ongoing versus one-time. The committee then reviewed the community colleges portion of the budget. Finance described the May Revision’s higher SCFF COLA, additional funding for enrollment growth, a student support block grant, apprenticeship adjustments, and continued funding for deferred maintenance, Calbright, Common Cloud, and credit for prior learning. The Chancellor’s Office supported the core investments but asked for more funding for enrollment growth, changes to the growth formula, and a COLA for Student Equity and Achievement. The LAO recommended prioritizing the statutory COLA increase, noted that more than half of districts are already above current-year growth targets, and said the new adult learner demonstration project should be rejected because districts already have tools to support similar services. Members also discussed a $52 million current-year apportionment shortfall, which Finance said was discovered too late for the May Revision and would need to be addressed later. Finally, the committee took up the proposed implementation of the federal Workforce Pell program. Finance proposed one-time funding for the California Student Aid Commission and Cradle to Career to build eligibility and data systems, along with trailer bill changes to set up state approval processes. CSAC said the program is promising but highly complex, that California lacks the needed infrastructure, and that the state will need emergency regulations, data linkages, and ongoing funding beyond the one-time proposal. The LAO agreed that some initial funding is needed but warned that the amounts and ongoing costs remain uncertain and that the Legislature should carefully draft the trailer bill language. Members asked about timing, other states’ actions, and how the state would ensure the program is ready for students and institutions.

Transcript Highlights:

• The problem extends to our collection system, which has deteriorated dramatically from just 12% of flow
• the vegetation can't uptake groundwater, levels rise and flood the aging stations, sending excess flow
• the flood the aging stations sending the flood the aging stations sending excess<00:18:29.120> flow
• straight<00:18:30.080> through<00:18:30.320> our<00:18:30.640> system excess flow
• straight through our system excess flow straight through our system and<00:18:32.720> overwhelming

Bills: HF4680, HF4047, HF4590, HF3757, HF3569, HF4507, HF4426, HF4927, HF4788, HF4757, HF4747, HF3561, HF4014, HF4013, HF4689, HF4766, HF4589

Keywords: wastewater treatment, improvements, capital investment, Greenfield, bonds, water treatment, infrastructure, municipal funding, state bonds, public utilities, HF4590, Tamarack, municipal infrastructure, bonding bill, general obligation bonds, Public Facilities Authority, sewer system, collection system, street reconstruction, local infrastructure

Transcript Highlights:

• determined that two large concrete box culverts, each 16 feet wide, were necessary to maintain the flow
• c><00:21:22.080> to<00:21:22.200> maintain<00:21:22.720> the<00:21:22.800> flow
• <00:21:23.040> in were necessary to maintain the flow in were necessary to maintain the flow
• <00:25:10.800> into<00:25:11.040> the Resources controlling flows into the Resources
• controlling flows into the lake<00:25:11.320> bottom,<00:25:11.640> water<00:25:11.960

Bills: HF3879

Keywords: outdoor heritage, conservation, habitat restoration, natural resources, wildlife management, 1183, house

Summary: The committee approved the April 8, 2026 minutes and then took up House File 3879, the Legacy Finance Outdoor Heritage bill. The committee adopted the DE1 author’s amendment, which incorporated the Lessard-Sams Outdoor Heritage Council’s revised recommendations and made technical corrections, and staff explained that the bill appropriates about $191.081 million in Outdoor Heritage funding, plus carryforwards and an extension for a carp deterrent project at Lock and Dam. Staff also noted the bill makes no changes to the Clean Water Fund or Arts and Cultural Heritage Fund, and the bill was moved to the Committee on Ways and Means. A large portion of the meeting focused on the Roseau Lake rehabilitation/Roseau River restoration project and related concerns about landowner impacts, eminent domain, drainage, and whether Outdoor Heritage dollars are being used on private property. Landowners and their attorney testified that the project threatens private farmland, that they do not consent to easements or takings, and that funding should be paused until litigation and legal questions are resolved. They described flooding, drainage problems, financial burdens, and long-term harm to family farms, and asked the committee to suspend funding for the project. Supporters of the project, including Roseau Mayor Dan Fabian and farmer/watershed district manager Jason Bratton, said the project is part of a broader flood-mitigation effort following the 2002 Roseau flood and would help control water, reduce flood damage, and improve conditions for downstream farmers. After testimony, the committee considered the A5 amendment, offered by Representative Heintzeman, which would delete the Roseau Lake Rehabilitation Project Phase 3 from the bill. Members debated the amendment, with some emphasizing landowner concerns and pending litigation and others defending the project and the council’s vetting process. The transcript cuts off during continued discussion, and no final vote on the A5 is shown in the provided text.

Transcript Highlights:

• A lot of the profits that REITs are generating, a lot of that $20 billion is flowing out of our islands
• So this is money that's just flowing out of our state on tax.
• So this is uh money<00:53:16.079> that's<00:53:16.319> just<00:53:16.480> flowing
• ><00:53:16.720> out<00:53:16.880> of<00:53:16.960> our money that's just flowing
• out of our money that's just flowing out of our state<00:53:17.359> on<00:53:17.520> tax.

Bills: SB3275, SB3105

Keywords: cannabis, low-dose, personal use, cultivation, cannabis accessories, Hawaii cannabis law, medical cannabis, physician assistant, licensure compact, medical services, interstate practice, healthcare portability, military families, licensing authority, 912, senate, all

Summary: The Senate Committee on Commerce and Consumer Protection reconsidered two condominium bills and adopted recommendations to pass both with amendments. For SB 2433, members approved amendments clarifying that condominium unit owners’ interests are to be recognized and protected in educational and related programs by the Real Estate Commission and DCCA, while making technical changes and changing the effective date. For SB 2838, the committee replaced the bill’s broader substantive language with a narrower requirement that associations provide electronic copies of specified documents, including master leases, reserve studies, audited financial statements, contracts, leases, and other agreements, along with technical changes and an amended effective date. Both measures were adopted unanimously by the members present, with Senator McKelvey excused. The committee then heard SB 2710 on animal issues, which would define and regulate dog breeders, set care standards, create county licensing authority, require records, and establish an animal abuser registry and related penalties. Testimony was mixed: the Public Defender and the American Kennel Club opposed the bill, arguing for stronger enforcement of existing laws rather than harsher penalties and warning that the bill would burden responsible breeders; the Hawaiian Humane Society supported the bill’s breeder regulation and registry provisions but urged removal of the hoarding section; and the committee noted 26 written testimonies in support, 14 in opposition, and four comments. In decision-making, the committee passed SB 2710 with amendments that blanked the license fee, deleted the animal abuser registry and shelter/pet store/breeder compliance checks, struck the hoarding provisions and proposed criminal penalty changes, and made technical changes with a deferred effective date. The committee also heard SB 2209 on rental discrimination, which would allow attorney’s fees to a prevailing party in source-of-income discrimination cases, and SB 2884, which would create a nonrefundable income tax credit for wind-resistant retrofits or hurricane shelters. The Hawaii Civil Rights Commission supported SB 2209, and the committee later passed it with a deferred effective date. SB 2884 drew support from DCCA’s Insurance Division, the Department of Taxation, HEMA, the Climate Change Mitigation and Adaptation Commission, and a public witness who urged hurricane preparedness; it was passed with the Department of Taxation’s proposed amendments and a deferred effective date. Finally, the committee heard SB 2922 on cooperative associations, which would create a general cooperative associations framework. DCCA offered comments, while the Hawaii Co-op Hui, Purple Maya Foundation, Enliven Cooperative, and Hawaii Farmers Union supported the measure and argued that current law is too limited for worker, producer, and multi-stakeholder co-ops. After discussion about using the existing chapter 421C structure rather than creating a new regulatory scheme, the committee passed SB 2922 with amendments adopting changes proposed in testimony from the Hawaii Farmers Union and deferred the effective date.

Transcript Highlights:

• Um, you know, the labor market tends to ebb and flow.
• Unfortunately, it seems to ebb more than it flows.
• Unfortunately, it seems to eb more flow.
• Unfortunately, it seems to eb more than<00:53:00.880> it<00:53:01.040> flows.
• Um if you see if you look than it flows.

Keywords: Meeting Start 00:00:00 Major Tax Provisions in H.R. 1 (Public Law 119-21) 00:02:45 Kentucky’s Workforce 00:33:35, 958, all

Summary: The committee first approved the minutes and heard a brief member introduction before taking up an overview of major tax provisions in HR1, referred to by the presenters as the One Big Beautiful Bill Act. Representatives from the Kentucky Society of CPAs explained new federal deductions for tips, overtime, and car loan interest; a new tax-favored “Trump account” for children; expanded bonus depreciation and Section 179 expensing for businesses; changes to R&D expensing; and a new limit on wagering loss deductions. Members asked several clarifying questions about the duration of the provisions, W-2 and 1099 reporting changes, and how overtime deductions would work. The presenters emphasized that tips and overtime remain subject to payroll taxes and that many of the business provisions are permanent, while the individual deductions are temporary through 2028 or otherwise phased in over time. The discussion then shifted to individual and nonprofit provisions, including the increase in the state and local tax itemized deduction cap from $10,000 to $40,000 with income-based phaseouts, the temporary senior deduction, and a new deduction for car loan interest with income limits and vehicle qualifications. On charitable giving, the presenters described a permanent nonitemizer deduction, new floors for individual and corporate charitable deductions, and a new scholarship-granting organization credit that would allow donors to receive a dollar-for-dollar federal credit up to $1,700, beginning in 2027. Members focused heavily on the SGO provision, asking about state implementation, oversight, whether churches would qualify, and whether the credit could support both public and private education. The presenters said the state would need to establish the mechanism and that additional federal guidance is still pending. After the tax presentation, the committee heard from the Kentucky Chamber of Commerce on workforce issues, with a focus on child care and housing as barriers to labor force participation. Chamber representatives said they were not proposing large new government programs, but rather targeted policy recommendations for the 2026 session. They described Kentucky’s long-term decline in workforce participation since 2000, attributing much of it to demographic change, an aging population, and fewer younger workers entering the labor force. The presentation continued into a broader discussion of workforce trends and the need for practical policy responses, but no votes or formal actions were taken on these informational items.

Transcript Highlights:

• specifically in small businesses in parts of the country where capital just traditionally doesn't flow
• parts of the country where capital just traditionally<00:46:41.920> doesn't<00:46:42.240> flow
• <00:46:43.920> a<00:46:44.160> few<00:46:44.319> of traditionally doesn't flow
• Uh, a few of traditionally doesn't flow.
• contribution that would then flow contribution that would then flow through<00:58:08.480> to<

Bills: HF2048, HF2360, HF2006, HF950, HF912, HF3140, HF2931

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding