Video & Transcript Research : 'deficit reduction'

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MS

Mississippi 2026 Regular Session

MS Senate Floor - 25 February, 2026; 10:00 AM

Mississippi Senate Floor Meeting

Transcript Highlights:
  • , the way we are in Mississippi with so many hospitals on the verge of closing or in some kind of deficit
  • The payback is and have a lower reduction, but the city and the county gets a rebate, so they remain
  • I think it's a good incentive deficit.
  • ,<01:01:35.119> but<01:01:35.359> the is and have a lower reduction, but the is and
  • have a lower reduction, but the city<01:01:35.760> and<01:01:35.839> the<01:01:36.000>
Summary: The Senate convened with a quorum, opened with prayer by Reverend Max Smith of Jesus Name Tabernacle in Florence, and then led the Pledge of Allegiance. The chamber quickly dispensed with the reading of the journal and committee reports, and then spent much of the morning recognizing guests, including multiple FFA groups, the Mississippi FFA state officer team, the Mississippi Food Bank Collaborative, optometrists visiting for Optometry Day, and representatives from engineering and fire service organizations. On the calendar, the Senate took up several finance-related bills. Senate Bill 2824, extending deadlines related to renewable energy fee-in-lieu agreements and construction start dates, was explained and adopted, then passed by use of the morning roll call with three no votes and one present. Senate Bill 2867, revising the income tax credit for employer-provided dependent child care or child care stipends, was explained as a targeted, capped credit for actual employer spending on licensed child care; it was adopted and passed by morning roll call. Senate Bill 3109, clarifying that a nonprofit leasing and managing LaFleur’s Bluff State Park land is not subject to ad valorem taxes on state-owned park land, was adopted and passed by morning roll call with one no vote. The Senate also considered Senate Bill 2840, which would provide a 75% rebate or sales tax credit related to inventory taxes and eliminate local privilege taxes. After extended discussion, the committee substitute was adopted, a reverse repealer amendment was added, and the bill passed by morning roll call with one no vote. Senators discussed the burden of inventory taxes on retailers and the need for more data before fully implementing the proposal. Finally, Senate Bill 2868, creating a tax credit tied to employer contributions for individual coverage health reimbursement arrangements (ICHRAs), was introduced and explained as a way to encourage employer-supported health coverage for small and midsize businesses; the transcript cuts off during the explanation before final action on that bill.
MN

Minnesota 2025 1st Special Session

House Capital Investment Committee 1/16/25

Capital Investment

Transcript Highlights:
  • 00:41:22.200> A5<00:41:22.680> billion<00:41:23.400> budget<00:41:24.079> deficit
  • <00:41:25.079> and<00:41:25.880> um about A5 billion budget deficit and um about A5
  • billion budget deficit and um about<00:41:26.960> three<00:41:27.400> and<00:41:27.440
  • by<00:41:36.400> um<00:41:37.240> uh<00:41:37.640> uh<00:41:38.319> reductions
  • was accounted for by um uh uh reductions was accounted for by um uh uh reductions and<00:41:39.560
Keywords: 1183, house
Summary: The Capital Investment Committee met on January 16 for an informational overview on state bonding and capital investment. House Research analyst Chelsea Griffin and House Fiscal analyst Andrew Lee explained the nonpartisan roles of their offices and then walked members through the basics of Minnesota bonding: how bonds are issued and repaid, how they are categorized, and the main legal authorities governing state general obligation bonds, including the state constitution, Minnesota statutes, and federal tax law. Griffin emphasized that state GO bond proceeds must be used for a public purpose, for a purpose authorized in the constitution, as specifically described in law, and must mature within 20 years. She also noted that state GO bonding is typically originated in the House and that capital projects financed with state GO bonds generally require a three-fifths vote in each chamber. The presentation also covered practical limits and requirements on bonding projects, including the distinction between state and local GO bonding, the role of bond counsel, restrictions on bond-financed property, the prohibition on reimbursing already-paid costs, and the full funding and non-state match requirements. In response to member questions, Griffin clarified that the full funding requirement in section 16A.502 means a project must be fully funded before the appropriation is available, while section 16A.86 reflects an expectation that local governments provide about half the financing for local projects, though the legislature can choose to fund more than half or waive a local match. She also said she did not believe a bill to make the 50 percent match requirement statutory passed last session. Lee then began a spreadsheet-based overview of the 2023 capital budget laws, explaining how capital investment spreadsheets are organized and how different fund types appear in the documents. He highlighted examples such as University of Minnesota projects funded with GO bonds and Minnesota State projects using user financing, where the system contributes a share of project costs from non-state sources such as tuition or system revenues. The committee did not take any votes or formal actions during this informational meeting.
CA
Transcript Highlights:
  • One related to the VITA program and are we expecting reductions from the federal government?
  • And are we expecting reductions from the federal government in terms of this program?
  • That F&A rate reduction was also halted by a district court earlier this month.
  • We are in our own budget deficit, so we're not going to be able to make up for this.
  • We are taking curtailments and budget reductions.
Summary: The Assembly Budget Subcommittee on Accountability and Transparency held a hearing focused on three issues: federal funding cuts and delays, possible state revenue impacts from reduced IRS enforcement, and the fiscal effects of AB 218 on local governments. The Franchise Tax Board described how state and federal tax systems are closely linked, how most returns are filed electronically through software, and how FTB relies on IRS information sharing for compliance, fraud prevention, offsets, and nonfiler work. Members raised concerns that federal staffing cuts at the IRS could weaken audits of large corporations and reduce California revenue, and asked about VITA and ITIN filers; FTB said it was not aware of VITA reductions, noted ITIN returns are processed the same as other returns, and said ITIN filing appeared slightly down this year. The Department of Finance said it is monitoring federal developments, summarized the continuing resolution and reconciliation process, and noted that California lost nearly $940 million in earmarked federal projects under the CR, while major federal budget decisions remain uncertain until the President’s budget and later congressional action. The University of California reported substantial federal pressure on research, student aid, and health care. UC said hundreds of millions of dollars in federal awards have already been canceled, with additional threats to NIH and DOE facilities-and-administration rates, graduate fellowships, student loan repayment plans, international student visas, Pell Grants, and Medicaid/Medi-Cal funding. Committee members pressed UC on the effects of DEIA-related federal restrictions, the loss of clinical trials and research staff, and the impact on low-income students and patients. UC said it is pursuing litigation with the Attorney General and other institutions, but emphasized that court action is only a temporary solution and that sustained state and private support may be needed. The second panel addressed the fiscal consequences of AB 218, which extended the statute of limitations for childhood sexual abuse claims against public agencies. FCMAT presented a report with 22 recommendations, including better statewide data collection, financing mechanisms, a possible victims compensation fund, and prevention measures. Los Angeles County described a tentative $4 billion settlement tied to AB 218 claims, saying it will require reserves, borrowing, and long-term annual payments through 2050, while also forcing curtailments and cuts to vacant positions to preserve services. Members discussed insurance pools, retroactive premiums, unidentified future claims, and the need for a compensation fund or other financing tools. No formal votes were taken; the hearing concluded with public comment, including testimony from local health officials about nearly $400 million in terminated federal public health grants and the resulting layoffs and service impacts.
MN

Minnesota 2025-2026 Regular Session

Committee on Health and Human Services - 01/23/25

Health and Human Services

Transcript Highlights:
  • That jump during the pandemic where we were serving more people, and then reductions in people re-enrolling
  • If I were king, and clearly I'm not, I would balance half the deficit and then in a thoughtful way, in
  • If I were king, and clearly I'm not, I would balance half the deficit and then in a thoughtful way, in
  • We got a $5.1 billion deficit coming up, you know that, and one of the things I was told, if we just
  • <01:46:13.440> coming broke okay we got a 5.1 deficit coming broke okay we got a 5.1 deficit
Keywords: 1187, senate, all
CA
Transcript Highlights:
  • Fourth and finally, the state is facing a projected budget deficit and difficult decisions are likely
  • amount of ongoing General Fund savings that could help the state begin to address its projected budget deficit
  • C's to B's, B's to A's, in terms of retention in the course, reduction in drop, fail, withdraws.
  • In terms of retention in the course, reduction in drop, fail, withdraws.
Summary: The subcommittee heard presentations on several GovOps-related budget proposals, beginning with ongoing funding for the California Education Learning Lab. The Learning Lab described its intersegmental grants to UC, CSU, and community college faculty, including AI-related work and a math alignment project, and said the Governor’s proposal would move the program’s home agency to GovOps and restore $4 million annually. The Department of Finance supported the proposal as a way to improve coordination, while the LAO recommended rejecting it, arguing the projects are hard to scale, similar professional development already exists in the segments, and the state should consider saving General Fund dollars. Senators split on the value of the program, with some emphasizing innovation and intersegmental collaboration and others questioning its measurable long-term impact; the item was held open. The committee then reviewed the Office of Civil Rights proposal to implement AB 715 and SB 48 with $3.5 million in 2026-27 and $2.8 million ongoing. GovOps said the office had been set up administratively, positions were being recruited, and it would provide training, technical assistance, and complaint review related to anti-Semitism and other discrimination in TK-12 schools. The LAO had no concerns, but senators raised substantial questions about the office’s placement in GovOps, the lack of guidance while the laws are being implemented, the use of gubernatorial appointees, and whether the staffing structure matches the likely workload across different discrimination categories. GovOps said it would develop guidance, coordinate with CDE, and shift resources as needed once staff are hired, but several members said they were not prepared to support the item as presented; it was also held open. After public comment supporting the California Education Interagency Council, the subcommittee approved vote-only items 11 through 17 and 6 through 10. It then heard from the Office of Data and Innovation on a request for five positions and $1.25 million in reimbursement authority to expand digital service delivery work. ODI described projects such as reducing unauthorized EBT theft and forecasting community water system outages, and said it uses guardrails and contracts to protect sensitive data when working with vendor AI services. The LAO had no concerns, and members generally praised ODI’s small, high-impact role; the item was held open. Finally, the Department of Technology presented on the Middle-Mile Broadband Initiative, reporting that 423 miles are complete, more than 70% of the network has been permitted, and about 5,300 miles are expected to be completed by December 2026, with some work potentially slipping into 2027. CDT said Skyline Technology Solutions had been selected to operate the network and that the third-party administrator, Golden State Net, would continue to support development and later help oversee operations and sales. The LAO noted the project’s progress but raised concerns about the novel three-party structure, accountability, and long-term financial sustainability. Senators questioned the legal basis for the operator arrangement, the revenue outlook, reporting to the Legislature, and whether the network will be self-sustaining; CDT said it expects revenues to cover operations over time and will continue annual and quarterly reporting. The item was left open.
MN

Minnesota 2025-2026 Regular Session

House Ways and Means Committee 3/9/26

Ways and Means

Transcript Highlights:
  • We've completed the paperwork reduction review as well as the technical assessment.
  • funds to staff a team that will ensure a smooth transition to Lessons learned from the paperwork reduction
  • Instead, we blew through that, raised taxes to $9 billion, and now we're faced with deficits into the
  • And now we're we're faced with on deficits into the future. We have limited funds right now.
Keywords: 1183, house
TX

Texas 89th Regular

Public Education Apr 22nd, 2025

Public Education

Transcript Highlights:
  • Our coverage, however, technically reflects a reduction from 2024.
  • Furthermore, it's important to note that the districts that receive recapture funds will not see any reduction
  • Despite this, we've begun each of the past several years with a budget deficit of nearly half a million
  • Deficit in our budget, so that would greatly benefit us there as well.
KY

Kentucky 2026 Regular Session

House Legislative Session Day 35 (2-26-26) - Reupload

Kentucky House Floor Meeting

Transcript Highlights:
  • and applied the base reductions and applied the base reductions elsewhere,<00:18:27.679> uh
  • <00:25:22.480> and addressing employer match deficits and addressing employer match deficits
  • We think Uh it would be a reduction.
  • reductions would be that significant. reductions would be that significant.
  • Speaker. base reduction percentages is only base reduction percentages is only relative<02:07:57.199>
Summary: The House convened with 97 members present, declared a quorum, approved excusing absent members, and suspended the rules to allow co-sponsorships and vote modifications. The journal for February 25, 2026 was approved. The clerk also reported that the Senate had passed Senate Bills 98 and 122 and requested concurrence. The House then received second-reading reports on a range of bills, including measures on prison educational programs, respiratory care, dietitians, wildlife depredation, temporary structures, military families, civil rights, local boards of education, light pollution, controlled-substance prescribing licenses, youth health services, class sizes for exceptional children, the athletic trainer compact, limited commercial driver’s licenses, and Senate Bill 145 relating to the Department of Agriculture and Alcohol Beverage Control. Committee reports moved several bills forward, including the main budget bills House Bill 500 and House Bill 504, along with measures on workforce investment, data centers, domestic violence, guardians ad litem, domestic relations, health delivery and “food is medicine” initiatives, state personnel, open records, and fish and wildlife resources. House Bill 500 and House Bill 504 were taken from the Rules Committee and placed on the orders of the day. House Bill 500, the executive branch budget bill, was then taken up for third reading and explanation. Members presented extensive floor explanations of House Bill 500 and House Committee Substitute 1, describing it as a “good first draft” of the executive budget. Supporters said the proposal emphasizes restrained spending growth, base reductions with exemptions for key areas, employee salary increments, and deposits to the Budget Reserve Trust Fund for future one-time investments. They highlighted funding for K-12 education, postsecondary aid and workforce training, Medicaid and behavioral health, public health infrastructure, pensions, veterans, public safety, economic development, tourism, and state technology and facility maintenance. The budget substitute was adopted by voice vote, and the discussion continued with detailed descriptions of the bill’s provisions; no final passage vote was shown in the excerpt.
NV
Transcript Highlights:
  • So that's a reduction of about 25%. To 6 in the Senate.
  • So that's a reduction of about 25% in the first allotment of BDRs.
  • We tried to come up with what we thought were reasonable reductions.
  • As it does, I do like the reduction in bills.
  • The change represents a roughly 30% reduction in take-home pay for many workers.
CA

California 2025-2026 Regular Session

Assembly Appropriations Committee Mar 19th, 2025

Appropriations

Transcript Highlights:
  • Assembly Bill 306 seeks to solve is the fact that California has a multi-million unit housing deficit
  • stakeholders. studies, including peer-reviewed studies that show all the benefits to homeowners from cost reductions
Keywords: 988, house, all
AZ

Arizona 2026 Regular Session

06/11/2026 - Senate Floor Session

Arizona Senate Floor Meeting

Transcript Highlights:
  • So, with this and looking at basically the reduction in funding when it comes to education, when we know
  • We end up with the deficits because of those tax cuts remain after the federal cash is gone.
  • We end up with the deficits because of those tax cuts remain after the federal cash is gone.
  • They are proud to imitate federal H.R. 1, which added $4.1 trillion to the federal deficit, and just
  • yesterday I heard it will add $12 trillion to the deficit over 10 years.
Summary: The meeting began with prayer, the Pledge of Allegiance, attendance, and a guest introduction for Deputy Frank Sloop. The Senate then moved through multiple Committee of the Whole calendars, with most measures receiving do-pass recommendations after brief explanations and, in several cases, floor amendments. Topics included public records, capital outlay review, local government, taxation, state budget implementation, higher education appropriations, utility regulation, towing regulation, homeowners association disclosures, nursing board regulation, veteran services, criminal justice, human services, K-12 education, state property management, and the continuation of the Arizona State Board of Nursing. Several bills were amended on the floor before receiving favorable recommendations. House Bill 2114 on motorcycle-related provisions was amended to require that at least one registered owner be legally licensed to operate a motorcycle in Arizona. House Bill 2397 on HOA/condominium disclosures was amended to change disclosure timing and fee rules and make other conforming changes. House Bill 2408 on nursing board regulatory action was amended to remove a clear-and-convincing-evidence burden in disciplinary matters and clarify complaint-sharing procedures. House Bill 2957 on driver’s license/handheld provisions, House Bill 2305 on towing regulation, and House Bill 2321 on DCS-related reporting also received amendments before do-pass recommendations. The largest item was Senate Bill 1847, the 2026-2027 General Appropriations Act. Senators offered extensive floor amendments affecting agriculture, corrections, criminal justice, school safety, law enforcement equipment, vehicle theft task force funding, liquor licensing, and other budget items. During third reading and debate on the budget, Democratic senators praised negotiated gains such as funding for aging services, food assistance, civil legal aid, school meals, heat relief, and a three-year moratorium on new data center tax incentives, while criticizing border-related funding, ESA/voucher policy, and cuts to higher education and adult education. One member’s remarks were ruled dilatory after repeated off-topic comments, and the ruling of the chair was sustained by a 16-12 vote. The transcript ends with additional budget-related explanation of votes continuing after the budget’s third reading.
US

US Federal 2025-2026 Regular Session

US House Floor Proceedings (Tuesday, May 20, 2025)

US Federal House Floor Meeting

Transcript Highlights:
  • peacock around, parading about how atrocious the deficit is.
  • But this bill is going to add $4 trillion to the deficit. It is not conservative.
  • It allows regulatory reductions.
  • You're jamming, you know, it's going to add to the deficit.
  • It is going to throw people off deficit.
HI

Hawaii 2025 Regular Session

ECD Public Hearing - Fri Mar 21, 2025 @ 10:00 AM HST

Economic Development & Technology

Transcript Highlights:
  • So our trade deficit is about 14%, while the U.S. is 4%. And for the U.S. also has the deficit.
  • I think for Hawaii is the same. all the US also has the deficit.
  • I think all the US also has the deficit.
  • The main reduction is actually in petroleum because we are moving to, uh, I think part...
Keywords: 910, house, all
Summary: The committee heard several resolutions focused on economic development, tourism, technology, and related policy issues. Testimony generally came from state agencies and industry groups, with DBED, HTDC, and others mostly supporting measures that would create working groups, promote advanced manufacturing and cybersecurity, encourage a Michelin Guide for Hawaii restaurants, support Taiwan’s international participation, and explore import substitution. One measure on a tourism and gaming working group drew strong opposition from the prosecutor’s office, which argued it would signal support for gambling and could worsen social harms, while other witnesses supported it as a way to gather data before any policy decisions. The committee also heard support for relocating the Pearl City Post Office to improve traffic and safety, and for a resolution to focus HTDC on advanced manufacturing and cybersecurity. Several items were amended before action. The committee agreed to amend the tourism and gaming working group resolution to narrow and clarify its purpose, and to amend the Taiwan resolution to add the president of the Republic of China as a recipient. The import-substitution resolution was also amended to add a definition, include language about avoiding new import dependencies such as LNG, and direct state and utility purchasing power toward substituting imports. A resolution on HCR 211/HR 203 was rewritten to address lowering fire insurance rates and mitigating fire risk in Puna lava zones, but decision-making on that item was deferred to a later hearing so the new language could be posted publicly. The committee voted to adopt several measures, including HCR 57/HCR 152, HCR 156/HR 151, HCR 19/HR 115, and HCR 33/HR 32, with some passed as amended and others passed as is. HCR 192 was adopted with amendments despite reservations from some members, and HCR 209/HR 2011 was adopted with amendments. The committee also recessed for decision-making during the hearing and later adjourned after completing action on the agenda.
FL

Florida 2026 Regular Session

Senate in Special Session F Jun 2nd, 2026

Florida Senate Floor Meeting

Transcript Highlights:
  • When Miami-Dade County disclosed a $400 million deficit because they knew that this was coming their
  • Fortunately for the advocacy down in Miami-Dade County, all of a sudden the $400 million deficit went
  • And his suggestion was capping the required local effort at $10 billion, an immediate reduction from
  • And his suggestion was capping the required local effort at $10 billion, an immediate reduction from
  • Renters may see little or no reduction in their monthly housing costs.
Summary: The Senate took up Committee Substitute for Senate Joint Resolution 2F, a proposed constitutional amendment on property tax reform. The measure would increase the homestead exemption in stages, lower the assessment cap on non-homestead property from 10% to 5%, and limit county and municipal ad valorem tax revenues to specified uses such as public safety, education, infrastructure, natural resources, debt service, employee benefits, and certain administrative costs. Supporters, led by Senator Avila, argued the proposal would provide meaningful property tax relief and push local governments to rein in spending, while opponents warned it would shift costs to fees, reduce local flexibility, and threaten funding for core services. Several amendments were offered and rejected. Senator Sharief proposed an income-based circuit breaker for property tax relief; Senator Smith offered a sunset clause; and Senator Berman proposed revising the ballot statement to better match the amended proposal and remove outdated references. Each amendment failed on recorded votes. During questioning and debate, senators pressed Avila on the ballot language, the effect on local services, whether the legislature could later restrict local spending by statute, and whether renters would benefit. Avila said the ballot language was not his and repeatedly stated he was presenting the governor’s proposal, while also saying local governments would need to prioritize budgets and that future legislatures could address implementation details. After the amendment votes, the joint resolution was read a third time and moved into final debate. Supporters said the proposal would give homeowners relief and force fiscal discipline at the local level. Opponents, including Senators Nathan, Bracey Davis, Smith, Polsky, and Errington, argued the measure was rushed, lacked a completed fiscal analysis or replacement revenue, and could harm police, fire, libraries, parks, housing, and other local services. They also criticized the ballot summary as misleading, especially regarding the staged homestead exemption increase. The transcript ends during debate, before any final vote on the joint resolution itself.
FL

Florida 2026 Regular Session

Appropriations Committee on Criminal and Civil Justice Feb 18th, 2026

Appropriations Committee on Criminal and Civil Justice

Transcript Highlights:
  • It responsibly addresses the current-year deficit at the Department of Corrections, while also... ...
  • It responsibly addresses the current-year deficit at the Department of Corrections, while also positioning
  • And so I think this reins all of that in, as opposed to, I think we will see a reduction in fees overall
Summary: The Appropriations Committee on Criminal and Civil Justice met to consider several criminal justice and court-related bills, along with the committee’s proposed $7.9 billion budget. The committee first heard and approved CS/SB 600 on bail bonds, as amended to adjust solicitation, cash bond return, forfeiture remission timing, and clerk procedures; CS/SB 436 on felony battery, which expands qualifying prior offenses and was amended to correct a drafting issue; CS/SB 928, “Missy’s Law,” requiring immediate remand to custody after conviction for dangerous crimes; SB 1332 on career offender registration, adding in-person reporting, more detailed registration requirements, and stronger penalties for noncompliance; and CS/SB 682 on violent criminal offenses, a domestic violence measure adopted via a substitute amendment that adds stricter penalties, electronic monitoring, injunction protections, and related procedures. All of those bills were reported favorably. The committee also approved SB 1072 creating an anti-Semitism task force in the Attorney General’s Office. The bill drew extensive public testimony both for and against, with supporters emphasizing rising anti-Semitic incidents and the need for statewide review, and opponents raising concerns about free speech, the definition of anti-Semitism, and possible conflation of criticism of Israel with hate speech. Senators also discussed the bill’s scope and the IHRA definition before it was reported favorably. In addition, CS/SB 532 on clerks of court was amended to clarify foreclosure sale procedures and funding predictability for clerks, then reported favorably. CS/SB 644 on attorney’s fees, suit money, and costs was also approved after amendments that aligned family-law fee provisions and codified standards for fee awards in dissolution and paternity cases; the sponsor said the bill was intended to curb vexatious litigation and improve consistency across districts. After the bill actions, the chair summarized the criminal and civil justice budget, describing it as a disciplined proposal that addresses corrections deficits and future inmate growth while funding core public safety needs. The committee then heard substantial public testimony on prison conditions, staffing, pay, heat, infrastructure, and the possibility of reducing prison populations or adding air conditioning in facilities. The chair announced that SB 1632 and its conforming bill SB 1634 would be temporarily postponed to the following week, and the record was supplemented with the names of many people who had registered to speak for or against those bills. The meeting concluded after members were invited to record votes and the committee adjourned.
NM

New Mexico 2026 Regular Session

Senate - Finance Jan 21st, 2026 at 02:04 pm

Senate Finance

NM

New Mexico 2026 Regular Session

Senate - Finance Jan 21st, 2026

Senate Finance

NM

New Mexico 2026 Regular Session

House - Appropriations and Finance Jan 14th, 2026 at 02:14 pm

House Appropriations & Finance

Transcript Highlights:
  • And as a result, in FY26, we're facing a significant deficit in our Category 200s primarily related to
  • because of that, we did a supplemental request for $166,000, which was what we were projecting our deficit
  • We also made other operational cost reductions in how we send out our due process notices, hearings,
Keywords: 996, all
TX

Texas 89th Regular

Natural Resources Mar 5th, 2025

Natural Resources

Transcript Highlights:
  • still about $1.85 billion in that that fund, we draw from that to pay for the buy-down or the the reduction
  • As of March 3, 2025, Mexico's water debt stands at $1,076,000. 6,842 acre feet, the largest deficit in
  • water deliveries and policies. and we regularly engage with stakeholders as we navigate the treaty deficit
Keywords: 1184, house, all