Transcript Highlights:

• If you are a CPA out-of-state and dealing with clients and...
• Senator Gruters: ...of upper-level accounting, you too can take the CPA exam.
• Senator Rouson: You used the word "easier" to become a CPA.
• I was asked by a guest constituent: What drew you to become a CPA and how...
• People love the CPAs. Thank you, Mr. President. President: Okay.

Keywords: 998, house, all

Transcript Highlights:

• <01:04:41.920> a enough because it wasn't from a CPA a enough because it wasn't from a CPA
• For some reason, everything about the CPA version of a financial review has been difficult, including
• I didn’t have the CPA review that the order was demanding, and I can’t explain to 10,000 animals what
• ’t have to have a CPA, which I would guess—I'm not a CPA; my son’s a CPA—but I’m guessing that general
• accounting practices would meet the standard of a CPA.

Keywords: 1187, senate, all

Transcript Highlights:

• It was also pointed out that it was getting really expensive to have it done by a CPA.
• to have it done getting really expensive to have it done by<00:46:34.360> a<00:46:34.440> CPA
• CPA review your documents." CPA review your documents."
• Nearly put them out of business because they were having a difficult time to find a CPA that could do
• time to find a CPA that could do<00:56:38.480> this.

Keywords: 1183, house

Transcript Highlights:

• We're from EFI CPA information. Only welcome, Shelley. >> My same joke.
• To be Clear, CPA is very much agree with making licensing more efficient and streamlining processees.
• Throughout last summer we did a full comprehensive review of our CPA processees and found some areas
• We are CPA is and frankly, we don't know any other way but to be efficient.
• Don't make me follow the CPA CA. >> Carol Bowne Associated Builders and contractors.

Transcript Highlights:

• Members, this addresses the difficulty in Louisiana in finding qualified CPA candidates, and what it
• You could have an extra year of education or a year of experience in order to start working as a CPA.
• Very often the municipalities that come to audit advisory can't find CPAs to do their municipal audits
• Members, this addresses the difficulty in Louisiana in finding qualified CPA candidates, and what it
• You could have an extra year of education or a year of experience in order to start working as a CPA.

Bills: SR134, SR135, SR136, SR137, SR140, SR141, SR142, SCR75, SCR77, SCR12, HB75, HB1199, HB221, HCR89, HCR96, HCR103, HCR108, HCR58, HB9, HB177, HB181, HB198, HB202, HB223, HB225, HB387, HB398, HB457, HB459, HB540, HB591, HB616, HB766, HB775, HB783, HB797, HB895, HB906, HB950, HB975, HB1028, HB1052, HB1057, HB1076, HB1100, HB1139, HB1155, HB1160, HB1182, HB1186, HB1220, HB1222, HB1223, HB1224, HB1228, HB1231, HB1245, HB1256, SCR3, SB393, SB401, SB415, SB426, SB435, SB487, SB488, SB523, SB56, SB163, SB341, SB504, SB322, SCR9, SCR58, SB35, SB65, SB215, SB246, SB249, SB269, SB282, SB296, SB323, SB363, SB369, SB474, SB490, SB492, SB500, SB514, HCR27, HCR28, HCR66, HCR67, HCR72, HCR31, HCR47, HCR41, HB363, HB368, HB377, HB380, HB386, HB392, HB431, HB441, HB559, HB664, HB685, HB715, HB741, HB822, HB856, HB908, HB980, HB990, HB999, HB1010, HB1243, HB54, HB137, HB180, HB192, HB310, HB321, HB396, HB512, HB552, HB578, HB638, HB663, HB708, HB717, HB718, HB1009, HB1082, HB1104, HB1107, HB1198, HB1246, HB27, HB143, HB205, HB259, HB267, HB288, HB308, HB403, HB405, HB414, HB417, HB478, HB546, HB548, HB555, HB557, HB609, HB670, HB672, HB740, HB779, HB786, HB796, HB812, HB848, HB915, HB917, HB921, HB930, HB933, HB1095, HB1096, HB1103, HB1129, HB1154, HB1166, HB1187, HB1195, HB1230, HB316, HB511, HB799, HB1039, HB12, HB66, HB145, HB167, HB196, HB213, HB218, HB222, HB256, HB291, HB326, HB352, HB401, HB430, HB433, HB434, HB448, HB456, HB476, HB481, HB487, HB492, HB549, HB579, HB608, HB621, HB624, HB626, HB632, HB637, HB656, HB722, HB745, HB804, HB818, HB821, HB833, HB864, HB867, HB874, HB893, HB909, HB951, HB968, HB969, HB978, HB979, HB988, HB989, HB1001, HB1005, HB1007, HB1024, HB1032, HB1038, HB1050, HB1051, HB1056, HB1059, HB1077, HB1080, HB1081, HB1086, HB1108, HB1112, HB1153, HB1172, HB1173, HB1175, HB1192, HB1193, HB1204, HB1218, HB1242, HB1244, HB1249, HB1252, HB1254, HB17, HB36, HB41, HB47, HB73, HB126, HB133, HB140, HB159, HB166, HB211, HB226, HB271, HB324, HB337, HB351, HB399, HB571, HB712, HB723, HB726, HB750, HB759, HB844, HB966, HB1006, HB1018, HB1036, SB29, SB42, SB43, SB78, SB208, SB217, SB274, SB300, SB379, SB382, SB387, SB441, SB449, HB74, HB134, HB258, HB359, HB468, HB956, HB1117, SB149

Keywords: SR134, Senate Resolution 134, Isaac Herzenberg, Metairie Park Country Day School, Country Day, javelin, track and field, Class 2A, state championship, high school athletics, student athlete, Louisiana Senate commendation, honorary resolution, sports recognition, University of Nebraska, Baton Rouge, LSU Bernie Moore Track Stadium, sportsmanship, collegiate athletics, condolence resolution

Transcript Highlights:

• I'm a CPA, CMA, CISA, and PhD.
• it and then you can go to work for a CPA it and then you can go to work for a CPA firm.<04:58:44.080
• Hampshire side of CPAs as well as me Hampshire side of CPAs as well as me being<05:00:07.440> a
• than it is from CPA to finance.
• than it is from CPA to finance.

Keywords: 1191, senate, all

Transcript Highlights:

• My name is Joe Ortiz, CPA, audit partner with TKMLC.
• There's also been a serious lack of CPA testimony. There's only been CPAs who oppose this bill.
• There's not been one CPA up here that also supports this bill.
• The CPA Association has remained neutral on this bill.
• , but the CPA association has remained neutral.

Bills: SB152, SB145, SB190, HB247

Keywords: telecommunications, low-income assistance, lifeline, broadband, rural broadband, universal service fund, public regulation commission, PRC, 911 surcharge, telecommunications relay service, VoIP, mobile service, internet affordability, digital equity, digital inclusion, rural internet, broadband infrastructure, eligible telecommunications carrier, ETC, tribal consent

Transcript Highlights:

• Uh, Stephen Clay here for the Mississippi Society of CPAs.
• Uh, Senate Bill 2830 just gives an alternative pathway for them to sit for the CPA license.
• So that way CPAs can go across other states that have also got this reciprocity for the mobility.
• So that way CPAs can go across other states that have also got this reciprocity for the mobility.
• because you don't have wouldn't be a CPA because you don't have a<00:41:02.480> license.

Keywords: Business and Financial Institutions - Room 409, 2 February, 2026; 2:00 P.M., 925, all

Summary: The committee first took up Senate Bill 2725, which would shorten the required hold period for pawn brokers on precious metal coins and bullion from 21 days to 3 days, change fingerprinting renewal from annually to every three years to match FBI requirements, and make a technical address update. The sponsor and a Mississippi Pawn Brokers Association representative said the change was needed because gold and silver prices are volatile and pawn brokers are disadvantaged compared with jewelry stores. After questions about whether the bill affected pawn loans, the committee adopted a do pass motion and passed the committee substitute. Next, Senate Bill 2530 on perpetual care cemeteries would raise the trust-fund threshold from $50,000 to $75,000 and allow longer-term CDs so cemetery funds can earn more interest. Members discussed Secretary of State oversight, annual reporting, and the fact that only interest, not principal, may be used for cemetery care. The committee then moved the bill out with a title sufficient do pass recommendation. The committee also considered Senate Bill 2712, which would allow small lenders to charge up to a $10 fee for insurance in lieu of filing a UCC on certain collateralized loans. It was described as a way to reduce costs and follow guidance from the Department of Banking and Consumer Finance, and it was passed out on a do pass motion. Senate Bill 2714, a major unclaimed property bill, drew extended discussion about creating a legal process for abandoned safe deposit boxes: banks would inventory contents with a notary and two officers, notify owners and heirs, transfer contents to the Treasurer after notice periods, and allow the Treasurer to auction items while preserving proceeds for claimants. Members raised concerns about notice methods, privacy, wills and other documents, and whether first-class mail should be changed to registered mail; the committee adopted a conceptual amendment to use registered mail and added a reverse repealer, then passed the bill out. Finally, Senate Bill 2732 was introduced to combat identity theft by allowing a child’s credit to be frozen at birth through a form provided with the birth certificate. The sponsor said the bill is aimed at protecting minors from fraud and noted that credit freezes and unfreezes are free. The discussion was brief, and the bill was presented as a consumer protection measure for children.

Transcript Highlights:

• In Minnesota, both chambers are required to contract either with the state auditor or a CPA for audit
• Each chamber also has rules requiring an annual fiscal year audit to be performed by a CPA and posted
• She's a licensed CPA in Colorado and Arizona. In 2015, Ms.
• So any audit that's done by a CPA firm, side.
• Now, we get around that on the financial audit because we contract that with an outside CPA firm.

Keywords: 995, all

Summary: The subcommittee hearing focused on whether the Office of the State Auditor may constitutionally audit the Massachusetts Legislature under Chapter 250 of the Acts of 2024 and what such an audit could include under generally accepted government auditing standards. Chair Cindy Friedman opened by explaining the background: voters approved Ballot Question 1 in November 2024, the law took effect in January 2025, and the Auditor then initiated audits of both chambers. The chair said the subcommittee was seeking expert testimony because the proposed audit scope, constitutionality, and possible bias concerns remained unresolved. Public testimony was invited, but no members of the public pre-registered; written testimony remained open for a short period after the hearing. The hearing then proceeded with invited experts on constitutional law/state government and auditing-related issues. Professor Lawrence Friedman testified that the ballot initiative’s approval by the Attorney General and by voters did not resolve constitutional questions, and he argued Chapter 250 violates the Massachusetts Constitution. He said the Legislature has constitutional authority to set its own rules and manage its proceedings, and that an executive-branch audit would intrude on legislative deliberation, speech and debate protections, and separation of powers. He also warned that even audits of supposedly administrative matters could become a vehicle for repeated document demands and litigation that would indirectly burden legislative functioning. In questioning, senators pressed him on the line between administrative and deliberative functions, the role of the Attorney General versus the courts, the possibility of retroactive audit scope, and whether prior legislative consent to audits mattered; he said prior consent would not bind future legislatures and that constitutionality is ultimately for the courts. Professor Ray La Raja also opposed the audit, framing it as a threat to institutional independence and representative democracy. He argued that allowing an executive-branch official to audit the Legislature without consent would upset separation of powers, chill internal debate, and create a precedent for broader executive intrusion. He said voters often support “transparency” reforms without fully appreciating institutional consequences, and that legislatures should defend their autonomy, especially amid what he described as broader executive overreach nationally. Senators asked about chilling effects, the practical distinction between administrative and core legislative functions, and whether the courts or the Legislature should resolve the issue; he said the courts would ultimately adjudicate disputes, but the Legislature should not waive its constitutional authority lightly. Jean Kempthorne took the opposite view, arguing the audit is permissible and should proceed. She said the state auditor is a constitutional officer accountable directly to the people, that the audit power can be expanded by statute, and that separation of powers does not require watertight compartments. She contended the audit would not displace core legislative powers because the auditor can only evaluate operations, report findings, and make recommendations. She also argued the Legislature itself already conducts audits of other branches, so it is inconsistent to claim an audit of the Legislature is unconstitutional. In response to senators’ questions, she said there are guardrails against truly intrusive requests, but that the administrative-versus-legislative distinction is not a workable bright line; she suggested disputes should be handled case by case, with objections, negotiation, or litigation if specific requests go too far. No votes or formal actions were taken at the hearing.

Transcript Highlights:

• We're an association made up of state-charter trust companies, CPAs, and law firms.
• We're an association made up of state-charter trust companies, CPAs, and law firms.
• We're an association made up of state-charter trust companies, CPAs, and law firms.
• I'm a CPA and a chartered global management<00:27:04.480> accountant.
• the secretary of state's office as a CPA the secretary of state's office as a CPA and<00:29:24.159

Bills: HB0086

Keywords: county officials, election code, misconduct, removal, government accountability, 916, all

Transcript Highlights:

• I'm a CPA.
• I'm a CPA.
• I'm a CPA.
• I'm a CPA.
• I'm a CPA.

Keywords: 928, house, all

Summary: The meeting was an introductory Ways and Means Committee orientation led by Chair John Janigian. Members went around the room introducing themselves, with several returning legislators and several freshmen describing their backgrounds in business, education, public service, finance, transportation, journalism, military service, and nonprofit work. Janigian explained his own legislative history and professional background, and other members, including Bill Bolton, Fred Doucette, Mary Ford, Jim Tierney, Scott Brier, Thomas Oppel, Mary Murphy, Representative Spar, Susan Elberger, Dennis Malloy, Jordan Ulery, and Julius Soti, briefly described their prior experience and reasons for serving on the committee. The chair then outlined the committee’s role. He said Ways and Means is responsible for revenue estimates that Finance will use to determine how much the state can spend over the next biennium, and that the committee would spend the next five to six weeks developing its best revenue estimate, due around February 15. He also explained that the committee hears from state agencies and departments about how taxes are created, collected, and performing against expectations, and that it reviews bills affecting state revenue, including tax increases, tax decreases, tax removals, and fee-related measures. Janigian noted that the committee had five bills at the time of the meeting and expected more to be referred. He explained that most would be first-committee bills, though some second-committee bills could come over if they involved taxes or fees after passing policy committees. He used marijuana-related legislation as an example of a bill that might first go to another committee and later reach Ways and Means if it had fiscal implications. No votes were taken; the meeting was informational, and members were told how to participate in hearings and follow-up questions during regular committee work.

Transcript Highlights:

• Today, we recognize the Texas Society of Certified Public Accountants, or Texas CPA, as they gather.
• Today we recognize the Texas Society of Certified Public Accountants or Texas CPA as they gather here
• Texas CPA members are not just accountants but strategic advisors, educators, and civic leaders who play
• Advocacy Day brings together over 250 CPAs from across Texas to discuss pressing business and financial
• have several constituents of House District 76, and they are also the members of Texas Society of CPAs

Keywords: 1184, house, all

Transcript Highlights:

• My name is Doctor Tracy Miller, and I speak here on behalf of Texas Society of CPAs.
• For decades, the CPA has had an envied system of practice mobility, much like driver's licenses.
• CPAs currently have. same system.
• House Bill 1764 is a further step to address the CPA pipeline.
• TXCPA has been working with national CPA groups and state CPA societies to develop a coordinated approach

Transcript Highlights:

• Basically, House Bill 548 takes into the provisions made for the Board of the CPA Accountant, Certified
• And then we have Ron, also with the Society of Louisiana CPAs, wishing to speak.
• Really, the bill is adding some licensure pathway choices for someone that would seek a CPA license.
• I do have a white card from the CPA board from Lisa Benefield.
• I do have a white card from the CPA board from Lisa Benefield. She would provide information.

Summary: The Senate Commerce Committee met on May 13 with a quorum present and approved the prior meeting minutes. The committee then heard and advanced a series of House bills, many of them described as modernization or consumer-protection measures. HB 555, as amended, expands the definition of financial exploitation under the Protection of Eligible Adults from Financial Exploitation Act, adds training and transaction-delay provisions for financial institutions, and was reported favorably after technical and substantive amendments. HB 1166 creates a disclosure form for vacant residential property transactions and was also reported favorably. HB 267, which changes how candidates for the Louisiana Board of Home Inspectors are submitted to the governor, and HB 1195, which updates rules and penalties for athletic contests, exhibitions, and sports-agent/NIL regulation, were each moved favorably without objection. The committee also advanced several licensing and regulatory bills. HB 917 modernizes life safety and property protection licensing by reducing burdens on some employees and moving to a three-year license cycle; it was reported favorably. HB 1230 overhauls Louisiana’s money transmission laws, replacing older statutes with a new framework for digital payments and stronger consumer protections; a technical amendment was adopted and the bill was reported as amended. HB 1103, described as opening Louisiana for business in certain commerce areas, was reported favorably. HB 478 requires utility bills to clearly label and reimburse overcharges within 90 days and was reported favorably. HB 1096 gives electric cooperatives an opt-out from a prior law allowing boards to amend bylaws without member approval, and HB 921 modernizes private security licensing while restoring penalties for unlicensed activity; both were reported favorably, with HB 921 amended. HB 548 adds CPA licensure pathways to help address shortages, especially in rural areas, and was also reported favorably. Several bills drew more extensive discussion. HB 670 would promote wood pellet manufacturing and related workforce development; supporters argued it could create jobs and help manage timber waste, while an opponent warned about pollution, environmental violations, and the risks of biomass facilities. Committee members raised concerns about permitting and environmental oversight, but the bill was ultimately reported favorably, with discussion of possible follow-up with DEQ. HB 259, dealing with BEAD broadband projects, extends notice requirements before excavation, requires coordination with utility operators, and addresses damage reimbursement; an amendment was adopted and the bill was reported as amended. HB 848 clarifies repair obligations for ATV and golf cart sellers, aiming to ensure consumers have meaningful repair access and to level the playing field between small dealers and big-box retailers; it was reported favorably after questions about enforcement and service requirements. The committee also heard HB 672 and HB 670 as economic-development measures tied to brick manufacturing and wood pellets, respectively, and both were moved favorably. At the end of the meeting, the chair announced that remaining bills would be carried over to the following week, and the committee adjourned.

Transcript Highlights:

• Out-of-state CPAs can currently serve Florida clients through what is called practice privileges, and
• Out-of-state CPAs can currently serve Florida clients through what is called practice privileges, and
• But yes, as a CPA, you know, obviously my team, FICPA, has issues all the time that come up.
• Listen, we have a crisis because there’s not enough CPAs, right?
• In order to pass the CPA exam, I think it’s a 45% approval rate on each section of the exam.

Summary: The Senate Committee on Rules met with a quorum present and took up a series of bills, beginning with SB 108 on administrative procedures. That bill, as amended, would require agencies to review all rules on a five-year cycle, submit regulatory plans and annual reports, publish intended agency action within 90 days of new rulemaking authority, improve public access to incorporated materials, and streamline rule publication and correction procedures. After brief testimony from the Florida Bar’s Administrative Law Section and support from Americans for Prosperity and the James Madison Institute, the committee adopted two amendments and reported CS for SB 108 favorably. The committee then approved several other measures, including the Senate veterans package (CS for CS for SB 116), which made technical changes and was supported by veterans and advocacy groups; SB 118 on presidential libraries, which preempts local barriers while preserving state and federal law and building codes; CS for SB 126 allowing mail distribution of prescription hearing aids after a Florida-licensed professional examination; CS for SB 150, “Trooper’s Law,” making it a third-degree felony to abandon restrained animals during declared disasters; SB 294 limiting collaborative pharmacy practice expansion for complex cardiac conditions; SM 314 urging Congress to increase Florida National Guard force structure; CS for SB 322 creating a nonjudicial process to remove unauthorized persons from commercial property; CS for SB 348 on ethics, addressing false military rank claims and delinquent ethics fines; SB 356 designating January 27 as Holocaust Remembrance Day; CS for SB 160 expanding CPA licensure pathways and clarifying administrative outsourcing; and CS for SB 50 promoting nature-based coastal resilience measures. Most of these bills received supportive testimony and were reported favorably. The committee also considered and reported favorably the annual reviser bills SB 36, SB 38, SB 40, and SB 42, which adopt the 2025 Florida Statutes, conform statutory names, remove expired provisions, and clean up obsolete language and cross-references. Throughout the meeting, members asked questions on a few bills, but no roll-call votes were recorded as opposed; each measure was approved and reported favorably. At the end of the meeting, senators requested that a few missed affirmative votes be recorded, and the committee adjourned without objection.

Transcript Highlights:

• But there's a March 15th deadline, and I would just suggest you call your CPA and ask your CPA what he
• My name is Chris Powers, and I'm a member of the Minnesota Society of CPAs.
• I am an owner of our CPA firm, Abdo.
• We have an owner of our CPA firm, Abdo.
• you for answering about the CPA you for answering about the CPA question. question. question.

Bills: HF3127, HF3816, HF3814, HF3815, HF3817

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, corporate franchise tax, individual income tax, research expenditures, federal compliance, Minnesota Statutes, income tax, corporate tax, section 179, federal conformity, HF3815, Minnesota taxes, tax conformity, Internal Revenue Code, IRC conformity

Transcript Highlights:

• CPA licensing pathways to align with a 2025 Uniform Accountancy Act.
• It creates three structured pathways to becoming a CPA, all requiring an accounting degree, supervised
• experience, and passing the CPA exam.
• Basically, what the CPA is the gold standard as far as I'm concerned for reciprocity.
• This is a group of CPAs with the Oklahoma Society of CPAs, and if today is the day for you to get some

Bills: HB4319, HB4317, HB1225, HB3076, HB3081, HB4226, SCR17, HB4432, HB3304, HB3411, HB3435, HB4339, HB4331, HB4341, HB4342, HB1770, HB1016, HB4113, HB2950, HB4141, HB3277, HB2988, HB3029, HB3338, HB1889, HB3834, HB3831, HB2939, HB3045, HB3657, HB1739, HB3759, HB3755, HB4484, HB4486, HB4108, HB1250, HB2961, HB1219, HB3025, HB1782, HB1907, HB3718, HB4459, HB2976, HB3548, HB3545, HB2952, HB2929, HB2956, HB2973, HB3055, HB3086, HB3040, HB3794, HB4336, HB3151, HB1590, HB3581, HB3313, HB3429, HB3448, HB1752, HB2650, HB3584, HB4202, HB3586, HB4321, HB4280, HB3650, HCR1020, HB2116, HB2206, HB4301, HB3625, HB3147, HB3403, HB3498, HB3970, HB3975, HB3976, HB3980, HB4265, HB4266, HB3638, HB3880, HB3930, HB3942, HB3944, HB4191, HB3242, HB3678

Keywords: administrative procedures, rulemaking authority, specific authority, legislative review, agency rules, accounting, CPA, licensure, educational requirements, reciprocity, professional conduct, vital records, birth certificate, birth registration, biological sex, sex designation, male, female, nonbinary, gender identity

Transcript Highlights:

• I don't believe my viewpoint is unique among tax professionals, CPAs, and lawyers.
• I don't believe my viewpoint is unique among tax professionals, CPAs, and lawyers.
• He is the director of government relations, Minnesota Society of CPAs.
• <00:14:51.120> Uh relations, Minnesota Society of CPAs.
• Uh relations, Minnesota Society of CPAs.

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

Transcript Highlights:

• , it does require you to get a full CPA audit.
• or an accountant uh or a CPA if you want or an accountant uh or a CPA if you want you<00:25:53.840>
• you<00:26:01.120> can<00:26:01.279> have<00:26:01.399> a<00:26:01.600> CPA
• A1 Amendment then you can have a CPA A1 Amendment then you can have a CPA will<00:26:02.399>
• CPA audit it<00:26:10.159> also<00:26:10.360> makes<00:26:10.600> a<00:26:10.720

Keywords: 1187, senate, all

Transcript Highlights:

• Most will probably require professionals, such as a CPA or a tax attorney, to assemble and articulate
• Of the Minnesota Society of CPAs, and we advise businesses.
• I don't believe my viewpoint is unique among tax professionals, CPAs, and lawyers.
• He is the Director of Government Relations at the Minnesota Society of CPAs.
• Their CPA told them to make a deposit in their IRAs for the year.

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