Transcript Highlights:

• management programs. management programs.
• Uh, which as you recall, bucks program.
• Uh I think bucks program does just that.
• Sustainable access is a major pillar for the rural health transformation program.
• And I think we transformation program.

Keywords: 1191, senate, all

Transcript Highlights:

• aware that this bill is patterned after the fire marshall bill, and at this point the fire marshall program
• and at this point the fire marshall bill and at this point the fire marshall um<00:58:33.520> program
• > is<00:58:34.160> moving<00:58:34.480> forward<00:58:34.880> very um program
• is moving forward very um program is moving forward very successfully<00:58:36.400> and<00:58

Bills: HB1952, HB1951, HB1929, HB2497, HB2208, HB2572, HB1953, HB2551, HB2549, HB1737, HB1628, HB1769, HB2493, HB2264, HB1997, HB2168, HB2427, HB1805, HB2180, HB2184, HB2219, HB2469, HB2233, HB2519, HB2141, HB1904, HB2201, HB2410, HB2007, HB2385, HB2444, HB2349, HB2235, HB1872, HB2416, HB2291, HB2292, HB2263, HB2359, HB2455, HB1509, HB1514, HB1515, HB1648, HB2164, HB2323, HB1825, HB2172, HB1888, HB2005, HB2387, HB2358, HB2119, HB2276, HB2472, HB1714, HB2325, HB1541, HB1960, HB2140, HB2315, HB2367, HB2388, HB1696, HB2333, HB2138, HB2332, HB2283, HB2059, HB2057, HB2589, HB2417, HB2337, HB1588, HB2217, HB2020, HB1915, HB1742, HB2026, HB1965, HB1546, HB2360, HB1563, HB1749, HB2614, HB1511, HB1753, HB1849, HB1641, HB2161, HB2194, HB1721, HB2284, HB2188, HB1897, HB1880, HB1573, HB1876, HB20, HB2137

Keywords: HB1952, Hawaii agriculture, University of Hawaii, CTAHR, College of Tropical Agriculture and Human Resilience, Kauai, agricultural research station, extension station, capital improvements, general obligation bonds, GO bonds, appropriation, ADA compliance, Americans with Disabilities Act, certified kitchen, greenhouse, laboratory, field research, cesspool decommissioning, invasive species

Transcript Highlights:

• That's what RG programs are about. that. That's what RG programs are about.
• I mean have there been programs.
• implementing programs. implementing programs.
• responsible gaming programs. responsible gaming programs.
• know, that's not having a program. know, that's not having a program.

Bills: HB1952, HB1951, HB1929, HB2497, HB2208, HB2572, HB1953, HB2551, HB2549, HB1737, HB1628, HB1769, HB2493, HB2264, HB1997, HB2168, HB2427, HB1805, HB2180, HB2184, HB2219, HB2469, HB2233, HB2519, HB2141, HB1904, HB2201, HB2410, HB2007, HB2385, HB2444, HB2349, HB2235, HB1872, HB2416, HB2291, HB2292, HB2263, HB2359, HB2455, HB1509, HB1514, HB1515, HB1648, HB2164, HB2323, HB1825, HB2172, HB1888, HB2005, HB2387, HB2358, HB2119, HB2276, HB2472, HB1714, HB2325, HB1541, HB1960, HB2140, HB2315, HB2367, HB2388, HB1696, HB2333, HB2138, HB2332, HB2283, HB2059, HB2057, HB2589, HB2417, HB2337, HB1588, HB2217, HB2020, HB1915, HB1742, HB2026, HB1965, HB1546, HB2360, HB1563, HB1749, HB2614, HB1511, HB1753, HB1849, HB1641, HB2161, HB2194, HB1721, HB2284, HB2188, HB1897, HB1880, HB1573, HB1876, HB20, HB2137

Keywords: HB1952, Hawaii agriculture, University of Hawaii, CTAHR, College of Tropical Agriculture and Human Resilience, Kauai, agricultural research station, extension station, capital improvements, general obligation bonds, GO bonds, appropriation, ADA compliance, Americans with Disabilities Act, certified kitchen, greenhouse, laboratory, field research, cesspool decommissioning, invasive species

Transcript Highlights:

• c><00:23:36.000> expanding Offender re-entry system by expanding high-quality educational programs
• Research consistently shows that individuals who participate in mentorship and workforce programs are
• Research consistently shows that individuals who participate in mentorship and workforce programs are
• Mentorship and workforce programs are significantly more likely to find employment and significantly

Bills: HB1952, HB1951, HB1929, HB2497, HB2208, HB2572, HB1953, HB2551, HB2549, HB1737, HB1628, HB1769, HB2493, HB2264, HB1997, HB2168, HB2427, HB1805, HB2180, HB2184, HB2219, HB2469, HB2233, HB2519, HB2141, HB1904, HB2201, HB2410, HB2007, HB2385, HB2444, HB2349, HB2235, HB1872, HB2416, HB2291, HB2292, HB2263, HB2359, HB2455, HB1509, HB1514, HB1515, HB1648, HB2164, HB2323, HB1825, HB2172, HB1888, HB2005, HB2387, HB2358, HB2119, HB2276, HB2472, HB1714, HB2325, HB1541, HB1960, HB2140, HB2315, HB2367, HB2388, HB1696, HB2333, HB2138, HB2332, HB2283, HB2059, HB2057, HB2589, HB2417, HB2337, HB1588, HB2217, HB2020, HB1915, HB1742, HB2026, HB1965, HB1546, HB2360, HB1563, HB1749, HB2614, HB1511, HB1753, HB1849, HB1641, HB2161, HB2194, HB1721, HB2284, HB2188, HB1897, HB1880, HB1573, HB1876, HB20, HB2137

Keywords: HB1952, Hawaii agriculture, University of Hawaii, CTAHR, College of Tropical Agriculture and Human Resilience, Kauai, agricultural research station, extension station, capital improvements, general obligation bonds, GO bonds, appropriation, ADA compliance, Americans with Disabilities Act, certified kitchen, greenhouse, laboratory, field research, cesspool decommissioning, invasive species

Bills: HB2139, HB1892, HB1893, HB1890, HB2335, HB2468, HB2091, HB2092, HB1878, HB2297, HB2127, HB1785, HB2345, HB2344, HB1780, HB1891, HB2398, HB1764, HB2564, HB1783, HB2567, HB1934, HB1778, HB1781, HB2621, HB2019, HB1803, HB2454, HB1811, HB1943, HB1589, HB1607, HB1851, HB2490, HB2546, HB2568, HB1972, HB2391, HB2575, HB1896, HB2399, HB2004, HB1894, HB2397, HB2498, HB2560, HB2310, HB2214, HB2167, HB2197, HB2116, HB1879, HB1596, HB2096, HB2298, HB2343, HB2566, HB1518, HB2044, HB2336, HB1603, HB1718, HB1740, HB1616, HB2171, HB2022, HB2347, HB1882, HB1708, HB2086, HB2154, HB2027, HB2179, HB1620, HB1913, HB2159, HB1597, HB2121, HB1864, HB2305, HB2576, HB1713, HB1729, HB1756, HB2122, HB2559, HB1743, HB1733, HB1868, HB1723, HB1711, HB1812, HB2515, HB1724, HB1604, HB2270, HB1722, HB1727, HB1920, HB1593

Keywords: invasive species, Queensland longhorn beetle, agriculture, environmental impact, University of Hawaii, Board of Education, Hawaii public schools, teacher representative, nonvoting member, bargaining unit 5, HSTA, teachers union, education governance, school board, executive session, collective bargaining, public school teacher, policy-making body, student representative, military representative

Transcript Highlights:

• There is a bill to allow retail stores to sell to charitable institutions.
• There is a bill to allow retail stores to sell to charitable institutions.

Keywords: 995, all

Summary: The Joint Committee on Consumer Protection and Professional Licensure held a public hearing on a wide range of alcohol, liquor licensing, and hemp-derived beverage bills. Early in the hearing, there was a procedural dispute when Senator Jacob Oliveira attempted to testify virtually on S. 279; the House chairs declined to recognize virtual testimony from a committee member, and Senator Pavel Payano instead read prepared remarks supporting the bill to return liquor license authority to municipalities. The committee then heard testimony on H. 437/S. 279 from the Massachusetts Municipal Association and Cohasset Town Manager Christopher Senior, both of whom argued that local control would streamline licensing, better match modern community needs, and support downtown economic development. A Lexington business owner also supported local licensing flexibility for a paint-and-sip business seeking a beer and wine license. The committee also heard extensive testimony on hemp-derived beverage regulation, including H. 357 and S. 222. Supporters from the Commonwealth Beverage Coalition and Theory Wellness said the products are already widely available in unregulated settings, including gas stations and smoke shops, and argued for a regulated framework with age limits, testing, labeling, and local public health funding. The Massachusetts Brewers Guild supported regulation of low-dose hemp beverages but asked that breweries be allowed to participate using their existing retail and distribution rights. The Guild also supported H. 478, which would allow limited self-distribution by pub breweries, saying it would reduce inefficiency and help small breweries grow. Several bills modernizing alcohol licensing laws were also discussed. Representative Ruel supported H. 477, describing it as a cleanup measure that would remove the contiguous-premises requirement, add a character standard for applicants, and extend public notice periods. Representative Sangiolo testified in support of H. 3893, a local liquor-license bill tied to economic development and new businesses in Lexington, including a movie theater, coffee shop, and paint studio. Fable Brewing Company also supported the local license bill, saying the licenses are needed before they can finalize leases and open. The committee then heard opposition from the Massachusetts Package Stores Association and several retailers, who warned that the retail tier is under pressure from oversaturation, declining revenues, and expanded competition, and opposed a long list of bills they said would further weaken existing stores or the three-tier system. At the end of the hearing, Representative McKenna testified in support of H. 437 and S. 279, emphasizing municipal autonomy and the importance of on-premises licenses for restaurants and other economic-development projects. The chairs noted that additional written testimony could still be submitted on bills that did not receive in-person testimony. The hearing concluded with a motion by Representative Sangiolo, seconded by Representative LeBoeuf, to close the hearing, which passed by voice vote.

Transcript Highlights:

• The program we were just discussing, the double-up food bucks program, we have been funding it for the
• Those programs are Those programs are fully funded this year.
• The Missouri Empowerment Scholarship Fund was sold to Missouri as a” “charitable contribution program
• So, as much as I like the programs, some of the programs that are within this bill, it pains me that
• And there's a statutory program that exists.

Keywords: 959, house, all

Summary: The House convened with prayer, the Pledge of Allegiance, approval of the previous day’s journal, and a series of special guest introductions recognizing family members, interns, students, public servants, and community advocates. Committee reports and Senate messages followed, including Senate refusals to concur on a large number of amendments to Senate Bill 1421 and the appointment of a conference committee on House Bill 2818. The main floor action centered on the state budget, especially House Bill 2 (public education). The budget chair explained the conference report’s funding mix for K-12 schools, including $8.4 billion for public education, changes to the foundation formula, use of blind pension funds, and possible ARPA dollars later in the process. Members debated whether the report underfunded schools by $45 million or more, with opponents arguing the state was not fully funding the formula and supporters saying total school funding remained at record levels and that the issue was the source of funds rather than the total amount. A substitute motion to send HB 2 back to conference failed 62-89, and the conference report was then adopted 83-68; the bill was third read and passed 83-68. The House then took up House Bill 2003 on higher education, where the conference report largely restored the governor’s recommendation and directed the department to develop a new funding formula by the end of the year. Members discussed performance-based funding, scholarships, apprenticeships, and the need for a slower transition to any new model. The conference report passed 119-28, and the bill was third read and passed 109-32. House Bill 2004, covering Revenue and Transportation, included about $20 million for rural roads and other transportation funding; members discussed constitutional concerns, MoDOT projects, and a small local safety fix. The conference report passed 128-21, and the bill was third read and passed 127-27.

Transcript Highlights:

• The program we were just discussing, the double-up food bucks program, we have been funding it for the
• Those programs are fully funded this year.
• contribution program, where Missourians could make a charitable contribution and receive a 100% tax
• So as much as I like the programs, some of the programs that are within this bill, it pains me that I'm
• And there's a statutory program that exists.

Summary: The House convened with prayer, the Pledge of Allegiance, and approval of the prior day’s journal by a 107-1 roll call vote. Members then spent a substantial portion of the morning introducing guests, including family members, students, interns, nonprofit representatives, a park ranger recognized for life-saving work, and legislative staff being honored for service or graduation. Committee reports and Senate messages followed, including Senate refusals to concur on several amendments to Senate Bill 1421 and the appointment of a conference committee on House Bill 2818. The main floor debate centered on the conference committee report for House Bill 2002, the K-12 education budget. The budget chair explained that the report maintained record-level overall funding for the foundation formula but changed the mix of funding sources, including a reduction in capital commission dollars and use of blind pension funds, with possible later ARPA dollars to offset shortfalls. Several members argued the bill still underfunded schools by about $190 million and raised concerns about relying on projected or one-time funds; others defended the budget as meeting or exceeding constitutional requirements and noted record spending per pupil and recent increases in education funding. A substitute motion to send the bill back to conference failed 62-89, and the conference report was then adopted 83-68; the bill was subsequently third read and passed 83-68. The House then adopted and passed House Bill 2003, the higher education budget, by 119-28 on adoption and 109-32 on third reading. Debate there focused on restoring the governor’s recommended funding while directing higher education institutions to develop a new performance-based funding formula by the end of the year. Members generally described the compromise as a step toward a more sustainable model while preserving current funding levels. Next, House Bill 2004, covering the Departments of Revenue and Transportation, was adopted 128-21 and passed 127-27; discussion highlighted transportation funding, rural roads, and a small local safety appropriation that had already been addressed by MoDOT. The House then began debate on House Bill 2005, the Office of Administration budget, with members emphasizing IT accountability, state employee functions, and ongoing technology consolidation/deconsolidation issues.

Transcript Highlights:

• programs are classrooms in childare programs are closed. closed. closed.
• previous program. previous program.
• localized programs. localized programs.
• Um, is 15% kind of high for a program like this in all kinds of programs?
• Um, is 15% kind of high for a program like this in all kinds of programs?

Keywords: 1189, house, all

Transcript Highlights:

• Intelligence Rotation Program and Law Enforcement Support Act.
• PARTICIPATE IN THE INTELLIGENCE COMMUNITY'S CIVILIAN JOINT DUTY PROGRAM.
• THE CIVILIAN JOINT DUTY PROGRAM ALLOWS PROFESSIONALS ACROSS THE 18 U.S.
• INTELLIGENCE OFFICERS IN THE PROGRAM WILL EXPOSE THE D.H.S.
• Intelligence Rotational Assignment Program and Law Enforcement Support Act.

Keywords: U.S. House of Representatives Floor Proceedings on Monday, November 17, 2025, 1012, house, all

Transcript Highlights:

• out of the program.
• out of the program.
• 529 savings program through Fidelity. 529 savings program through Fidelity.
• And these are incentive program.
• program. Yeah. program. Yeah.

Keywords: 928, house, all

Summary: The committee first revisited HB 781, the cell phone bill, after previously retaining it. On reconsideration, members moved to OTP the bill, and it passed unanimously. The committee then moved into the budget tracking packet and adopted an amendment to HB 2 to add the same cell phone policy language, also unanimously, and separately reduced HB 1 by $1 million to match the policy change. Members noted the cell phone language had already been stripped of grant funding language in the House version and that the policy and funding pieces were being aligned across the budget bills. The committee then took up a Department of Education technical amendment to HB 2 on charter school grants, which made timing and administrative changes without altering grant amounts, and adopted it unanimously. Members also discussed but held other education-related items, including adequacy grants, pending broader decisions on overall education funding. Another HB 2 item concerning E-911/state police radio communications prompted a longer discussion about whether E-911 surcharge funds were being used for purposes that should instead be general-funded. After debate over whether to leave the current practice in place or split the funding 50/50 between E-911 and general funds, the committee adopted a joint HB 1/HB 2 change to shift the funding source to a 50/50 split and delete the HB 2 language authorizing the prior use; the motion passed 7-0. The committee also discussed but did not act on several lottery-related provisions, including the video lottery terminal amendment, the increase in maximum ticket price from $30 to $50, and related tax split changes, with members planning to hear from the Lottery Commission on Monday. The meeting ended with the committee beginning review of new amendments in the tracking packet, including a Department of Education request related to Public School Infrastructure Commission grant administration, but no action was taken on that item in the portion provided.

Transcript Highlights:

• Um Pew Charitable Pew Hampshire.
• Um Pew Charitable Pew Charitable<01:43:33.040> Trust<01:43:33.760> looked<01:43:34.080>
• involved in the Select USA program.
• dollars to invest in this program? dollars to invest in this program?
• USA program and uh which I I mentioned USA program and uh which I I mentioned that,<04:14:33.520>

Keywords: 1189, house, all

Transcript Highlights:

• offered an amendment just a couple of weeks ago that would have ensured that a local municipality or charitable
• local road and bridge matching grant fund helps the city of Indianapolis participate in this grant program
• establish an individual cost cap for home and community-based services under the Pathways for Aging program

Keywords: 964, all

Transcript Highlights:

• after the executive director and three commissioners under oath we also had sustainable development programs
• Fund for Veterans Assistance out of the Texas lotto since its inception. $262 million for veterans programs
• The FBA. makes grants available to eligible charitable organizations, local government agencies, and

Bills: SB26, SB28, SJR36, SB616, SB565, SB384, SB28, SB28, SR131, SR168, SR174, SR175

Keywords: teacher compensation, education funding, public school educators, teacher retention, teacher designation, lottery, gambling, internet gaming, mobile application, criminal offenses, aquifer, water management, Edwards Aquifer, sustainability, regulatory framework, SB 565, Texas Water Code, TCEQ, Texas Commission on Environmental Quality, compliance agreement

Transcript Highlights:

• IN REGARDS TO INCOME TAX FOR INSURANCE PREMIUM TAX IT CREATES THE RURAL COMMUNITY INVESTMENT PROGRAM
• IN REGARDS TO TAX CREDIT PROGRAMS THAT CAN BE APPLIED AGAINST VARIOUS TAXES IT CREATES THE WHOLE AWAY
• IT CLARIFIES THAT ELIGIBLE CHARITABLE ORGANIZATIONS APPLYING FOR STRONG FAMILIES TAX CREDIT PROGRAM ONLY
• PROGRAM.
• EDR WROTE THE PROGRAM DOES NOT RECOVER ANY PORTION OF THE STATE INVESTMENT.

Keywords: 999, senate, all

Transcript Highlights:

• have priority for the Career Tech programs in their district.
• They love being able to participate in the Career Tech program.
• So it wasn't an integral part of the program, and I felt that this was a fair compromise.
• They have first priority as far as attendance in the Career Tech program.
• I mean, if you make a charitable donation, you keep receipts for that.

Bills: HB61, HB327, HB253, HB297

Keywords: home school, career and technical education, public schools, K-12 education, enrollment policy, parental leave, state employees, adoption, employee benefits, aircraft tax, aviation tax, sales tax exemption, use tax exemption, lease tax, rental tax, commercial aircraft, air carrier, airline, aircraft parts, maintenance

Transcript Highlights:

• but these are really important programs but these are really important programs and<00:21:08.360
• great program uh when it gets up and great program uh when it gets up and running<00:24:23.880> um
• administer this uh program along with other<00:30:31.039> programs<00:30:31.600> so<00
• program this program will infrastructure program this program will not<00:32:23.000> result<00
• be tight um some uh some some programs be tight um some uh some some programs that<01:45:27.760>

Keywords: 1187, senate, all

Summary: The committee on Housing and Homelessness Prevention heard informational presentations from Housing First Minnesota and the Coalition of Greater Minnesota Cities on the state of housing in Minnesota. Mark Foster of Housing First Minnesota said the state has a severe housing shortage, with demand outpacing supply since the 2007-09 housing crash, and argued that Minnesota is nearly 100,000 units short of a healthy market. He said new homes are increasingly unaffordable, citing a median new single-family price above $530,000 and declining affordability in the Twin Cities metro, and he urged lawmakers to remove exclusionary zoning and other regulatory barriers that he said make starter homes and smaller-lot housing difficult or illegal to build in many growing cities. He also highlighted the group’s Housing for Heroes projects, including transitional housing for veterans and other crisis housing projects around the state. Members asked Foster about starter-home examples and his view that the committee’s top priority should be reforming residential development approvals. He said most new housing is negotiated through planned unit developments rather than built under base zoning, which he argued adds cost and reduces supply. The committee then heard from Elizabeth Wael of the Coalition of Greater Minnesota Cities, who said housing challenges outside the metro are different but equally serious. She said many Greater Minnesota cities face a lack of developers, inadequate infrastructure such as roads and utilities, and gaps in the housing continuum, especially starter workforce housing and senior housing. She thanked the committee for 2023 housing funding and said cities are contributing their own resources, updating zoning, reducing parking requirements, allowing ADUs, and partnering with developers and nonprofits. Wael also urged faster rollout of the Greater Minnesota infrastructure grant program and said the state should consider changes to the housing tax credit and housing TIF rules to make them easier to use. In response, senators said they shared frustration with the slow implementation of the infrastructure program and emphasized the need for state investment and locally tailored zoning reforms. No bills were heard and no votes were taken; the meeting was informational and focused on stakeholder testimony and committee discussion.

Transcript Highlights:

• And create public protections against fraudulent bad actors trying to solicit charitable donations after

Transcript Highlights:

• Today, we operate one of the largest Medicaid programs across the state of Florida, taking care of the
• For schools and for programs across the state. Okay. Did you have a chance to look them up?
• a reappointment to the Board of Trustees of the University of North Florida. for schools and for programs
• university, we have certificate programs.
• I think that is a major endeavor, and as you move forward, as a new trust. program.

Summary: The Appropriations Committee on Higher Education heard two bills and then moved through a series of confirmations for university and college boards of trustees. Senate Bill 176, by Senator Polsky, would require public postsecondary institutions to have clear, publicly available safety policies and reporting procedures for threats to students, faculty, staff, and visitors. An amendment clarifying the bill’s scope was adopted without objection, there was no public testimony against it, and the committee reported the bill favorably. Members spoke in support, emphasizing campus safety and the need for clear reporting paths. The committee also heard Senate Bill 116, by Senator Bradley, which would establish the University of Florida Diabetes Institute in statute to advance research, prevention, care, education, collaboration, and outreach on diabetes. Testimony included support from AARP and others, and members praised the institute’s research role and the growing public health importance of diabetes. The bill was reported favorably. The remainder of the meeting focused on confirmations for trustees at FIU, UNF, UCF, USF, and Miami Dade College. Nominees and reappointees described their backgrounds and priorities, including student success, research growth, workforce development, engineering, health care, cybersecurity, and fiscal stewardship. Committee members asked several nominees about nursing NCLEX scores and university performance, and one public commenter raised concerns about campus climate and student safety. The committee then voted to report the confirmations favorably in a block and adjourned.

Transcript Highlights:

• Tax expenditures are considered analogous to direct spending programs because, like direct spending programs
• because like direct expending programs because like direct expending programs<00:10:44.000> they<
• they impact the state budget programs they impact the state budget pursue<00:10:45.959> some<
• <00:10:51.360> by<00:10:51.519> influencing Direct spending programs by influencing
• well as sales to many um charitable well as sales to many um charitable instit<00:51:49.400>

Keywords: 1183, house

Summary: The House Tax Committee met for an organizational and orientation session. Members and staff introduced themselves, with several lawmakers noting their districts, business backgrounds, and interest in tax policy. Chair Greg Davids then opened the committee’s first substantive item: a presentation from House Research and House Fiscal staff on how the committee works and on basic tax concepts. House Research staff Sean Williams and Chris Clayman explained their roles in drafting bills and amendments, writing bill summaries, answering legal and policy questions, and modeling tax proposals. They also described the committee’s key documents, including partisan and nonpartisan bill summaries, revenue estimates, fiscal notes, and supporting materials. Their presentation covered core tax concepts such as tax bases, rates, deductions, exemptions, credits, tax revenues, and tax expenditures, emphasizing that tax expenditures function like spending through the tax code and are reviewed by a legislative commission. The staff then reviewed Minnesota’s major taxes, focusing on the individual income tax and business taxation. They explained that Minnesota’s individual income tax starts with federal adjusted gross income, then applies state additions, deductions, subtractions, and credits, and that the state’s income tax brackets and rates are set separately from federal law. They also outlined the difference between corporate franchise taxes for C corporations and individual income tax treatment for pass-through entities, and discussed how the federal SALT cap led Minnesota and other states to adopt pass-through entity taxes so businesses could preserve federal deductibility of state taxes. Members asked questions about a duplicate “marriage penalty” entry on a slide, the purpose of Minnesota’s marriage penalty credit, comparisons with other states, and the timing and effect of the pass-through entity tax; staff answered that the duplicate was a mistake, the credit offsets bracket-related marriage penalties, and the pass-through entity tax was adopted in response to the federal SALT cap.