Transcript Highlights:

• This is House Bill 4491. Thank you.
• This time, House Bill 4491 will be left pending. The Chair lays out House Bill 4491.
• The chair lays out House Bill 386.
• OK, Chair lays out House Bill 2857.
• House Bill 5356.

Bills: HB386 , HB1449 , HB1701 , HB2142 , HB2675 , HB2857 , HB3063 , HB3171 , HB3641 , HB3732 , HB4045 , HB4370 , HB4491 , HB4505 , HB4626 , HB5267 , HB5356

Committee: House Intergovernmental Affairs

Keywords: construction contracts, change orders, local government, budget limits, Texas legislation, HB 1449, mobile food vendors, food trucks, mobile food service establishments, permits, county health permit, municipal permitting, Health and Safety Code Chapter 437A, Chapter 437, inspection agreements, permit reciprocity, fee cap, preemption, large counties, population over one million

Transcript Highlights:

• The chair lays back House Bill 5365.
• Please join me in opposing House Bill 5356.
• And I'm here to support House Bill 1701.
• Housing tax credits are one of Texas's most important tools for creating affordable housing.
• substitute to House Bill 5267.

Bills: HB386 , HB1449 , HB1701 , HB2142 , HB2675 , HB2857 , HB3063 , HB3171 , HB3641 , HB3732 , HB4045 , HB4370 , HB4491 , HB4505 , HB4626 , HB5267 , HB5356

Committee: House Intergovernmental Affairs

Keywords: construction contracts, change orders, local government, budget limits, Texas legislation, HB 1449, mobile food vendors, food trucks, mobile food service establishments, permits, county health permit, municipal permitting, Health and Safety Code Chapter 437A, Chapter 437, inspection agreements, permit reciprocity, fee cap, preemption, large counties, population over one million

Transcript Highlights:

• We have a full house today. Welcome, everybody here as well. We have one bill on our agenda.
• So tab number two, Senator, Senate Bill 48 on housing by Senator Gates.
• Sometimes they're called carriage houses or granny flats.
• families receiving the basic housing allowance, and there is an amendment.
• Housing for the team members that make our hotels and restaurants run is a very crucial issue.

Bills: S0048

Committee: Senate Appropriations Committee on Transportation, Tourism, and Economic Development

Keywords: housing, accessory dwelling units, affordable housing, local government, zoning regulations, military families, density bonus, homeownership, property taxes

Summary: The Appropriations Committee on Transportation, Tourism, and Economic Development heard presentations on the Governor’s recommended budget for fiscal year 2026-27 and then considered one bill, CS/SB 48 on accessory dwelling units (ADUs). The Governor’s office outlined a $117.4 billion overall budget, with transportation and economic development receiving about $18 billion statewide and $601 million in general revenue. Agency heads then presented priorities for Commerce, Highway Safety and Motor Vehicles, Military Affairs, State, Transportation, Emergency Management, and the Florida State Guard, emphasizing workforce development, housing, tourism marketing, aviation and space infrastructure, law enforcement recruitment, emergency preparedness, and military readiness. In the Commerce presentation, Secretary Kelly highlighted funding for housing programs, the Hometown Heroes program, the Florida Job Growth Grant Fund, rural infrastructure and workforce grants, Reconnect and Florida WINS systems, law enforcement and firefighter recruitment bonuses, defense support, Visit Florida, Space Florida, and SelectFlorida. Senators asked about Visit Florida’s private match requirements and whether the agency fully leveraged prior appropriations; Visit Florida’s CEO said the match was met and exceeded, though it is difficult but important. The Highway Safety and Motor Vehicles presentation focused on trooper pay, pursuit vehicles, aviation assets, and enterprise data systems, with questions about immigration enforcement and body cameras. Military Affairs requested funding for readiness centers, training facilities, education and health benefits for Guardsmen, and maintenance of existing armories; members discussed Guard deployments, staffing levels, and a proposed firing range project. The Department of State requested funds for automated election audits, a conservation lab, and historic preservation, and defended its arts grant process and rule changes. Transportation’s budget emphasized a $14.3 billion work program, road and bridge maintenance, aviation and aerospace, safety initiatives, and seaport investments, while Emergency Management requested funding for preparedness, flood mitigation, WebEOC, grants management, and alert systems; senators also asked about the Alligator Alcatraz detention facility. For CS/SB 48, Senator Gates explained that the bill would require local governments to allow property owners to voluntarily create ADUs, while preserving local authority over setbacks, construction, and permitting. An amendment removed reusable tenant screening reports and clarified that conforming ADUs would be allowed by right without a separate hearing. The Florida Restaurant and Lodging Association supported the bill, saying ADUs could help provide long-term housing for service workers. After questions about local government and HOA authority, the committee adopted the amendment and then reported CS/SB 48 favorably by roll call vote.

Transcript Highlights:

• I call this House Housing Finance and Policy Committee to order.
• Housing Fund, and the Family Housing Fund.
• :10:44.160><c> Family</c><00:10:44.480><c> Housing</c> Minnesota Housing Fund, Family Housing Minnesota
• </c> manufactured housing. manufactured housing.
• I'm sure manufactured housing housing.

Bills: HF4234 , HF484 , HF483 , HF2614

Committee: House Housing Finance and Policy

Keywords: HF4234, Minnesota private activity bonds, tax-exempt bonds, bond cap, aggregate bond limitation, residential rental projects, multifamily housing, affordable housing finance, housing bonds, public finance, bond allocation, private activity bond cap, Minnesota Statutes 474A.02, tax committee, natural gas, gas hookups, residential construction, energy policy, local control, state preemption

Transcript Highlights:

• I do not do a lot of housing.
• Address affordable housing challenges.
• Housing authorities are independent public agencies who connect low-income households, Housing authorities
• Housing authorities currently develop housing and do some ad hoc land banking, but SB 6214 will provide
• I am the Association of Washington Housing Authorities and the Housing Authority of Snohomish County

Bills: SB6139 , SB6214 , SB6237 , SB6091 , SB6096 , SB6200 , SGA9278 , SGA9279

Committee: Senate Housing

Keywords: rental payments, landlords, tenants, eviction, legal procedures, housing stability, land banking, property authority, housing development, urban planning, real estate management, SB 6237, Washington landlord-tenant law, Residential Landlord-Tenant Act, rental property disclosure, flood risk, flood hazard area, special flood hazard area, potential flooding, tenant notice

Transcript Highlights:

• So tab number two, Senator, Senate Bill 48 on housing by Senator Gates.
• Sometimes they're called carriage houses or granny flats.
• families receiving the basic housing allowance, and there is an amendment.
• Sometimes they're called carriage houses or granny flats.
• families, receiving the basic housing allowance, and there is an amendment.

Bills: S0048

Committee: Senate Appropriations Committee on Transportation, Tourism, and Economic Development

Keywords: housing, accessory dwelling units, affordable housing, local government, zoning regulations, military families, density bonus, homeownership, property taxes, 999, senate, all

Summary: The Appropriations Committee on Transportation, Tourism, and Economic Development heard the Governor’s proposed FY 2026-27 budget for the TED silo and presentations from Commerce, Highway Safety and Motor Vehicles, Military Affairs, the State Guard, State, Transportation, and Emergency Management. The Governor’s office outlined a $117.4 billion overall budget, including $18.3 billion for TED agencies, with major allocations for FDOT, Commerce, emergency management, tourism, military affairs, and state operations. Agency heads emphasized priorities such as housing and disaster recovery, workforce and rural infrastructure, law enforcement recruitment, defense support, tourism marketing, aerospace and spaceport investment, election audits, historic preservation, road and bridge maintenance, aviation safety, and emergency preparedness systems. Members asked several questions about the use and effectiveness of funding. Visit Florida officials said the public-private match is essential and that they exceeded the required match last year. Highway Safety and Motor Vehicles discussed trooper pay, vehicle replacement, aviation support, and transparency tools such as vehicle camera systems, with senators praising the department’s recruitment efforts. Military Affairs and the State Guard described readiness, recruiting, facility construction, and support for domestic missions, including hurricane response and perimeter security at the Everglades detention site; questions focused on deployment tempo, staffing, and costs. The Department of State explained funding for automated election audits, a conservation lab, and historic preservation, and said its arts grant changes were intended to standardize scoring rather than cut programs. Transportation highlighted a $15.4 billion total budget, major work program funding, safety initiatives, seaport and aviation investments, and the elimination of Florida Rail Enterprise funding due to reduced documentary stamp revenues. The committee also heard and passed CS/SB 48 by Senator Gates, which requires local governments to allow accessory dwelling units on a voluntary basis, while preserving local authority over setbacks, construction, and permitting. An amendment removed reusable tenant screening reports and clarified that conforming ADUs are allowed by right without separate hearings. The Florida Restaurant and Lodging Association and several industry and business groups supported the bill, citing the need for long-term rental housing for workers. After debate, the committee adopted the amendment and reported the bill favorably by roll call vote.

Transcript Highlights:

• Next, we have HCDA For the record, Gavin Thornon, housing policy director at Department of Housing and
• My understanding is there are some county offices still housed in there that would continue to be housed
• </c> incentivize developers to build housing incentivize developers to build housing dedicated<01:14:
• We believe that folks here in Hawaii need housing, and everybody who needs housing has different parking
• </c> to advance House Bill 1919. Thank you. to advance House Bill 1919. Thank you.

Bills: HB1817 , HB2056 , HB2616 , HB1718 , HB1842 , HB1740 , HB1919 , HB1616 , HB1774 , HB1984 , HB1603 , HB2171

Committee: House Water & Land

Keywords: fishing regulation, ʻamaʻama, striped mullet, bag limit, overfishing, Hawaii fisheries, funding, appropriations, Honolulu, housing, construction, grant-in-aid, community development, Banyan Drive, Hawaii community development authority, cultural revitalization, special fund, public safety, economic development, affordable housing

Summary: The committee heard HB 1817, which would create a daily bag limit for amaa/ama fish to protect Hawaii’s fisheries. DLNR said the biggest stressor on amaa populations is diversion of freshwater flows that cut off food sources for juvenile fish, and suggested that place-by-place rulemaking with fishers and stakeholders would be the most effective approach. A teacher and several Waialua Elementary students testified in strong support, describing research on declining catch data, cultural importance, and the need to preserve the fish for future generations. Other supporters said the fish is being outcompeted by invasive species and cited historical declines, including testimony that bag limits in Hilo Bay have helped increase populations. Committee members asked DLNR about traditional and cultural gathering rights, whether the bill’s bag limit would apply to native Hawaiian practices, and whether the limit was 10 per day or per season. DLNR said constitutional Hawaiian practices are protected, but also noted that if the bag limit is set in statute it would limit the department’s flexibility to tailor rules by area. Members also asked about other conservation efforts, and DLNR said fish pond revitalization and amaa production are underway statewide. One member raised concern that a statewide statutory limit might not fit conditions on every island, and DLNR said it has authority to adopt area-specific rules through rulemaking, though that process can take months to more than a year. The committee then moved to HP 206, an appropriations measure for the City and County of Honolulu involving school land transfers, and HP 266B relating to Banyan Drive. On HP 206, the county said the request is a one-time item and estimated costs were about $3.25 million, with the city and county already spending more than $350,000 on the transfers. On HP 266B, HCDA said it is conducting a master planning effort for Banyan Drive and plans a community visioning exercise this summer. Testimony from the Banyan Drive redevelopment agency emphasized the need for more flexible land-tenure rules, while OHA supported the bill with amendments to include cultural specialists and lineal descendants in the redevelopment process and to protect ceded lands. No votes were taken in the portion of the meeting provided.

Transcript Highlights:

• 03:47.720><c> Family</c><00:03:48.120><c> Housing</c> Minnesota Housing Fund, Family Housing Minnesota
• Housing Fund, Family Housing and<00:03:48.760><c> Family</c><00:03:49.160><c> Housing</c><00:03:49.519
• </c> housing program. housing program.
• beds and housing units emergency beds and housing units combined.
• </c> House File 1183. House File 1183.

Bills: HF4234 , HF3697 , HF1183 , HF4738

Committee: House Taxes

Keywords: HF4234, Minnesota private activity bonds, tax-exempt bonds, bond cap, aggregate bond limitation, residential rental projects, multifamily housing, affordable housing finance, housing bonds, public finance, bond allocation, private activity bond cap, Minnesota Statutes 474A.02, tax committee, tax refund, Minnesota Statutes, time limit, claims, tax overpayment, taxation

Transcript Highlights:

• Next, we will move to House File 2442, which is the energy finance bill from our own Representative Swedzinski

Bills: SF1959 , HF2444 , SF2298 , HF2445 , SF2216 , HF2443 , HF2130 , HF1943 , HF2436 , HF2442

Committee: House Ways and Means

Keywords: veterans, military affairs, Department of Veterans Affairs, Department of Military Affairs, omnibus veterans bill, appropriations, National Guard, state active service, armory, State Armory Building Commission, veterans homes, veterans cemeteries, county veterans service office, Minnesota GI Bill, Gold Star families, Blue Star families, Secret War in Laos, Hmong veterans, Laos veterans, special guerrilla units

Transcript Highlights:

• Next, we'll move to Senate File 2298, which is the Senate companion for the housing finance bill, House
• <c> File</c> the housing finance bill, House File the housing finance bill, House File 2445.<00:01:51.920
• </c> House File 2445, the first engrossment. House File 2445, the first engrossment.
• </c><00:03:43.599><c> File</c> the front, I will move that House File the front, I will move that House
• </c> this point just the fact that the house this point just the fact that the house has<00:45:33.520

Bills: SF1959 , HF2444 , SF2298 , HF2445 , SF2216 , HF2443 , HF2130 , HF1943 , HF2436 , HF2442

Committee: House Ways and Means

Keywords: veterans, military affairs, Department of Veterans Affairs, Department of Military Affairs, omnibus veterans bill, appropriations, National Guard, state active service, armory, State Armory Building Commission, veterans homes, veterans cemeteries, county veterans service office, Minnesota GI Bill, Gold Star families, Blue Star families, Secret War in Laos, Hmong veterans, Laos veterans, special guerrilla units

Transcript Highlights:

• Chair Michael Howard called the House Housing Finance and Policy Committee to order.
• </c><00:03:32.560><c> Has</c> housing related programming. Has housing related programming.
• </c> federal housing choice voucher program. federal housing choice voucher program.
• </c> that, House File 4141 is laid over. that, House File 4141 is laid over.
• </c> House File 3951. House File 3951.

Bills: HF4141 , HF3951

Committee: House Housing Finance and Policy

Keywords: housing authority, criminal penalty, assault, public safety, redevelopment, submetered utility service, tenant rights, digital payment, eviction protection, housing policy, 1183, house

Transcript Highlights:

• affordable housing.
• affordable housing.
• of affordable housing programs.
• affordable housing.
• By your vote, House, by your vote, where am I? House Bill.

Bills: HB1717 , HB2133 , HB2135 , HB2140 , HB2442 , HB2559

Committee: House Finance

Keywords: affordable housing, sales tax, housing programs, tax incentives, economic development, property tax, senior citizens, tax exemption, local government funding, permanent legislation, adaptive housing, disabled veterans, tax preferences, housing affordability, retail sales tax, governmental transfer, agriculture, land use, local government, tax authority

Transcript Highlights:

• Senator Chang chairs housing, and we all know housing and the high cost is the largest impediment to
• </c> housing and we all know housing and the housing and we all know housing and the high<00:21:27.360
• To Senator McCelie, uh, he's a former consumer protection chair in the House.
• </c> consumer protection chair in the House. consumer protection chair in the House.
• Of course, the House, they held it up trying to protect what little power they have.

Bills: HCR1 , HCR2 , SB2001 , SB2002 , SB2003 , SB2004 , SB2005 , SB2006 , SB2007 , SB2008 , SB2009 , SB2010 , SB2011 , SB2012 , SB2013 , SB2014 , SB2015 , SB2016 , SB2017 , SB2018 , SB2019 , SB2020 , SB2021 , SB2022 , SB2023 , SB2024 , SB2025 , SB2026 , SB2027 , SB2028 , SB2029 , SB2030 , SB2031 , SB2032 , SB2033 , SB2034 , SB2035 , SB2036 , SB2037 , SB2038 , SB2039 , SB2040 , SB2041 , SB2042 , SB2043 , SB2044 , SB2045 , SB2046 , SB2047 , SB2048 , SB2049 , SB2050 , SB2051 , SB2052 , SB2053 , SB2054 , SB2055 , SB2056 , SB2057 , SB2058 , SB2059 , SB2060 , SB2061 , SB2062 , SB2063 , SB2064 , SB2065 , SB2066 , SB2067 , SB2068 , SB2069 , SB2070 , SB2071 , SB2072 , SB2073 , SB2074 , SB2075 , SB2076 , SB2077 , SB2078 , SB2079 , SB2080 , SB2081 , SB2082 , SB2083 , SB2084 , SB2085 , SB2086 , SB2087 , SB2088 , SB2089 , SB2090 , SB2091 , SB2092 , SB2093 , SB2094 , SB2095 , SB2096 , SB2097 , SB2098 , SB2099 , SB2100

Keywords: recess, legislative session, Hawaii State Legislature, 2026, Governor address, joint session, legislature, Hawaii, state of the state, Banyan Drive, Waiakea peninsula, Makaokū, Hilo, Hawaii Island, HCDA, Hawaii Community Development Authority, community development district, redevelopment, urban renewal, blight

Transcript Highlights:

• Uh, representative Lands in the house Representative Lands in the House hearing also asked the sponsor
• One bill deals with municipal housing authorities and the other with county... ...housing authorities
• existing public housing developments and to build new affordable housing.
• Members, this is a companion bill from the House.
• bill. ...the House bill.

Bills: SB320 , HB67 , HB247 , HB161 , HB165 , HB91 , HB90 , HB471 , HB363 , HB479

Committee: Senate County and Municipal Government

Keywords: liquefied petroleum gas, safety regulations, public gathering places, cylinder storage, proximity regulations, parental rights, drag performances, public schools, public libraries, overnight programs, gender identity, minor safety, Gulf of America, name change, state compliance, educational materials, local resources, historical reference, building codes, standardization

Transcript Highlights:

• tax credits, build the facilities on land owned by the housing authority, and then these housing projects
• So that's the purpose of both House Bill 90 and House Bill 91.
• One is for municipal housing... ...and 91.
• One is for municipal housing authorities, and one is for county housing authorities.
• Housing authorities now have the ability to go out and borrow money.

Bills: HB442 , HB459 , HB90 , HB91 , HB461 , HB481

Committee: House State Government

Keywords: codification, Code of Alabama 1975, cumulative supplement, replacement volume, technical corrections, code cleanup, state code update, local laws, Secretary of State, Code Commissioner, Thomson Reuters, boating violation, scrivener's error, typographical correction, clerical correction, legislative housekeeping, 2024 Regular Session, 2025 session statutes, county local laws, official code publication

Transcript Highlights:

• Chair, I move for a due pass on Senate bill, or House Bill 1577 as amended.
• Chairman, I move we reconsider our actions on House Bill 1009. Second.
• We're now in the reconsideration of House Bill 1009, Senator Wanzek. Mr.
• The committee will be on House Bill 1619. The amendments are being passed around.
• Senator Schaible has a second on due pass as amended on House Bill 1619.

Bills: SB2225 , HB1619

Committee: Senate Appropriations

Keywords: housing, affordable housing, community development, infrastructure improvement, funding grants, long-term care, infrastructure loan, nursing facilities, financial assistance, North Dakota Century Code, 908, all

Summary: The Appropriations Committee met to clear several remaining bills and discussed scheduling around upcoming conference committees. The chair noted that full committee meetings would likely be held after floor session, while Thursday and Friday mornings were being reserved for conference committees. Members also discussed how conference committees would be scheduled and where they would appear on their dashboards. The committee first took up House Bill 1577, relating to wastewater facility grants. Amendments were adopted to create a loan/line-of-credit mechanism through the Bank of North Dakota and the Department of Environmental Quality to keep two canceled federal BRIC-funded projects moving: a lagoon project in Fezenden and a wastewater treatment project in Lincoln. Members emphasized the language was intended to apply only to those projects and to preserve the possibility of federal reimbursement later. The amendment passed 16-0, and the bill as amended received a 15-1 do pass recommendation. The committee then reconsidered House Bill 1009 and adopted an additional amendment transferring the remaining balance in the bioscience innovation grant fund to the general fund, rather than issuing another round of grants. That amendment passed 16-0, and the bill as amended also received a 16-0 do pass recommendation. Finally, the committee considered House Bill 1619, creating a long-term care facility loan fund and adjusting an existing medical facility loan program. After discussion, members amended the bill to reduce the long-term care fund cap to $10 million per project, set the interest rate at 2%, extend repayment to 30 years, and align the medical facility loan program to 2% with a 30-year term. The amendment passed 14-2, and the bill as amended received a 16-0 do pass recommendation.

Bills: HB2431 , HB2583 , HB2278 , HB2584 , HB2610 , HB2615

Committee: House Finance

Keywords: HB 2431, Washington property tax, nonprofit exemption, public assembly hall, meeting place, fundraising activities, charitable organizations, property tax exemption, RCW, tax exemption, nonprofit hall, event venue, scheduled fundraising, limited use, rental of exempt property, loan of property, sunset clause, temporary tax law, Ways & Means, Finance Committee

Transcript Highlights:

• House Bill 2664.
• housing associations.
• Before you is House Bill 2304. The bill passed the House 94-0.
• affordable housing.
• housing.

Bills: HB2304 , HB2664

Committee: Senate Housing

Keywords: condominium, housing, warranty, property rights, construction, HB 2664, unlawful detainer, eviction notice, landlord-tenant, tenant rights, service of process, certified mail, notice by mail, notice posting, possession action, vacate notice, Washington RCW 59.12, housing law, rental housing, forcible entry and detainer

Transcript Highlights:

• </c> housing supply challenge is real. housing supply challenge is real.
• </c> housing developers come together. housing developers come together.
• housing.
• </c> housing. They really led the charge. housing. They really led the charge.
• focused on housing now.

Keywords: Meeting Start 00:00:07 Roll Call 00:00:25 Discussion of Lexington’s Housing Affordability Partnership 00:02:26 Discussion of Northern Kentucky’s Housing Blueprint 00:30:12 Discussion of Religious Institution Land Use 00:57:33 Discussion of Free-Market Solutions to Kentucky’s Housing Crisis 01:04:18 Adjournment 01:26:37, 958, all

Summary: The committee met without a quorum and began informally, with members noting this was the final information-gathering meeting on housing before a November meeting to discuss findings and report back to the LRC. The main presentation focused on the Lexington Affordable Housing Partnership, a public-private effort supported by a $10 million state allocation. Presenters described Fayette County’s housing shortage, citing a gap of more than 22,000 units, rising home prices, and the challenge of assembling land and capital for affordable projects. The partnership explained that five local banks created a $3 million capital investment fund to buy and hold land at no interest, with deed restrictions keeping the site at 80% or below area median income and allowing the banks to seek Community Reinvestment Act credit. The first project is a 12.5-acre former Transylvania University baseball field, planned for about 242 units, including detached homes, townhouses, garden-style apartments, and senior housing. Speakers said the project required extensive neighborhood engagement and zoning/development approvals, but that the planning phase is now largely complete and infrastructure work should begin soon. Financing details included roughly $64 million in additional funding through tax credit equity, market-rate loans, city support, Kentucky Housing Corporation resources, and donations from nonprofit partners. Developers said the multifamily bond applications are due to Kentucky Housing Corporation the next day, and they expect the land purchase to be repaid into the revolving fund once the property is entitled and closed, allowing the original $3 million to be redeployed for future projects. They estimated rental units could be filled within about six months of completion, while for-sale units would come online over 12 to 36 months. In discussion, members asked about regulatory barriers and project timelines. Presenters pointed to rising construction costs tied to new federal and state requirements, and one member highlighted the need to continue reviewing planning and zoning reforms to speed development plan approvals and reduce delays. The group also endorsed a possible statewide $20 million housing fund, a residential infrastructure fund, and efforts to avoid additional regulatory burdens on housing development.

Transcript Highlights:

• Representative Nindou and I are here today to discuss House File 4841.
• ><c> the</c><00:40:44.680><c> unique</c> House File 4841 recognizes the unique House File 4841 recognizes
• </c> time again where we talk about housing time again where we talk about housing and<01:08:17.000><
• </c> revenue source in his House File 4143. revenue source in his House File 4143.
• </c> going to renew her motion that House going to renew her motion that House File<01:45:15.920><c>

Bills: HF4841 , HF4234 , HF3697

Committee: House Taxes

Keywords: Hennepin County, sales tax, health care facilities, ballpark improvements, tax revenue, HF4234, Minnesota private activity bonds, tax-exempt bonds, bond cap, aggregate bond limitation, residential rental projects, multifamily housing, affordable housing finance, housing bonds, public finance, bond allocation, private activity bond cap, Minnesota Statutes 474A.02, tax committee, tax refund