Video & Transcript Research : 'clawback'
Page 5 of 15
MN
Transcript Highlights:
- section four is, in my opinion, innocuously on lines 3.24, called repayment, but we refer to it as a clawback
- repayment but uh we refer to it<01:12:07.080>
as <01:12:07.199>a <01:12:07.719>clawback - 09.320>
the <01:12:09.480>terms <01:12:10.159>of <01:12:11.040>of it as a clawback - um if the terms of of it as a clawback um if the terms of of the<01:12:11.960>
um <01:12:12.199
LA
Transcript Highlights:
- And let me say this to you: in 2017, when we did the first deal rounds with clawbacks and everything,
- In 2017, when we did the first deal rounds with clawbacks and everything, I voted for all of that.
Summary:
The House Insurance Committee met on April 29 with a quorum present and considered several insurance- and health care-related bills. SB 192, concerning dental reimbursement and payment methods, was amended to clarify opt-in for electronic acceptance and then reported as amended. SB 84, which expands prostate cancer screening coverage for men over 40 and bars cost-sharing, was also amended and reported as amended after testimony from the American Cancer Society supporting earlier detection and reduced out-of-pocket barriers. SB 275, dealing with reimbursement and network access for certified registered nurse anesthetists, was reported favorably with broad support from nurse anesthetists, hospitals, and related groups. SB 169, a biomarker testing cleanup bill, was amended to clarify legislative intent and reported as amended.
The committee spent substantial time on two major drug-pricing bills. SB 401 would create a Prescription Drug Affordability Board to study selected prescription drug prices, collect manufacturer and related pricing data, and report findings to the legislature; amendments narrowed the scope, addressed confidentiality, and delayed implementation. Supporters said it would provide transparency similar to Texas and help lawmakers understand drug pricing, while opponents warned about government overreach and confidentiality concerns. SB 387, the companion PBM reform bill, would restrict PBM compensation to flat fees and performance bonuses, require rebate pass-throughs, limit formulary practices, expand audit and reporting requirements, and create enforcement mechanisms; it was amended to delay implementation, refine definitions, and address ERISA-related concerns. Supporters argued it would curb PBM abuses and lower drug costs, while opponents from the Pelican Institute and PCMA said it would interfere with private contracts, reduce flexibility, and could raise premiums. After a roll call vote, SB 387 was reported with amendments.
The committee also took up SB 241, which requires certain insurance adjusters and appraisers to include license numbers in written communications. After amendments narrowing the requirement to individual claims and public adjusters, the bill was reported as amended. Throughout the meeting, members repeatedly raised concerns about unintended consequences, especially for cities, school boards, and other non-ERISA plans, and sponsors said they would continue working on the drug-pricing bills before floor consideration.
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Mar 11th, 2026 at 01:30 pm
Oklahoma Senate Floor Meeting
Transcript Highlights:
- Are there provisions for a clawback or how are we to enforce that they meet the contractual obligation
- confident that there are provisions built into the granting process that covers accountability and clawbacks
Bills:
SCR17, SB2104, SB2155, SB1428, SB1250, SB1651, SB1794, SB444, SB1061, SB1327, SB1425, SB1455, SB1458, SB1460, SB1480, SB1530, SB1543, SB1555, SB1593, SB1209, SB1730, SB1733, SB1769, SB1805, SB2069, SB2095, SB1503
Keywords:
trusts, Oklahoma Uniform Trust Code, trust administration, trustee, beneficiary, qualified beneficiary, nonjudicial settlement agreement, trust accounting, fiduciary duty, forfeiture clause, no-contest clause, in terrorem clause, certification of trust, trust property, district court jurisdiction, venue, surcharge trustee, trust protector, trust advisor, principal distribution
NM
New Mexico 2026 Regular Session
House - Energy, Environment and Natural Resources Feb 12th, 2026 at 08:33 am
House Energy, Environment & Natural Resources
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 10th, 2026 at 04:43 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- violate certain elements of that grant agreement, like that one, then we are eligible to institute clawbacks
- There are clawback provisions. All of that has to be part of the process.
Keywords:
prior authorization, pharmacy benefits manager, PBM, health insurer, prescription drugs, step therapy, formulary, auto-adjudication, electronic portal, appeals, medical necessity, serious mental illness, mental health, schizophrenia, bipolar disorder, major depression, substance use disorder, addiction treatment, cancer, autoimmune disorder
TX
Texas 89th Regular
Senate Committee on Health and Human Services Apr 15th, 2025
Health & Human Services
Transcript Highlights:
- Yes, the clawback happened of these funds. That's really important.
- The reason why I'm opposed to this bill is because a lot of the reasons for that clawback are because
Keywords:
pharmacist, vaccine administration, COVID-19, exclusive authority, healthcare, Medicaid, provider enrollment, credentialing, administrative burden, Texas Health and Human Services, senior retirement communities, emergency response, residential safety, contract provisions, health and safety regulations, medical staff privileges, hospital administration, healthcare regulation, Texas Health and Safety Code, consistency in privileges
TX
Transcript Highlights:
- not be issued for properties taxed when they did not receive... ...receives city services, so no clawback
Bills:
SB208, SB628, SB777, SB1042, SB2354, SB2477, SB2521, SB2523, SB2608, SB2703, SB2778, SB2835, SB2965, SB2367, SB3044
Keywords:
workforce housing, capital investment fund, affordable housing, housing development, Texas housing laws, loan programs, community development, Texas housing, zero-interest loans, low-income housing, nonprofit organizations, construction, economic stability, housing affordability, capital investment, Texas housing policy, county fire code, fire marshal, local government code, interlocal agreement
KY
Kentucky 2025 Regular Session
Medicaid Oversight and Advisory Board (12-10-25) - Part 2
Transcript Highlights:
- codify stronger enforceable MCO contract standards, including clear performance requirements, audit clawback
- including clear performance requirements including clear performance requirements audit<01:37:09.280>
clawback - <01:37:09.840>
authority <01:37:10.320>and <01:37:10.639>monetary audit clawback - authority and monetary audit clawback authority and monetary penalties<01:37:11.840>
for <01:37 - enforcing specific contract standards and penalties for MCO performance failures, including audit-driven clawbacks
Summary:
The Medicaid Oversight and Advisory Board reconvened and heard a presentation from the Attorney General’s Office Medicaid Fraud and Abuse Control unit. AG staff described the unit’s structure and work: it investigates and prosecutes Medicaid provider fraud, and also handles abuse, neglect, and exploitation cases involving vulnerable adults in facility settings when asked to assist. They said the office has prosecutors, detectives, auditors, and support staff, works with federal partners, Commonwealth’s attorneys, CHFS, DMS, OIG, and MCOs, and uses a hotline and referral line for complaints. They also explained the MCO referral process, including monthly meetings, stand-down lists, and review of referrals for a “credible allegation of fraud” before the AG office decides whether to open a criminal or civil investigation.
The presentation focused heavily on current fraud trends. Staff said behavioral health is a major concern, along with participant-directed waiver services, medically assisted treatment, cash billing for services, controlled-substance billing, and vision and dental fraud. They gave examples such as duplicate time sheets for family caregivers, questionable Suboxone counseling and urine drug screening practices, and a prior optometry case involving false claims for children’s glasses. They also discussed CMS’s estimate that about 5% of Medicaid payments are improper, noted that most improper payments are at the fee-for-service level, and said there is no reliable overall fraud-rate estimate. They highlighted a sharp shift in behavioral health billing after the cabinet’s November 1, 2024 policy changes, saying individual psychotherapy spending dropped while group billing increased, suggesting providers may have moved billing to different codes.
Members asked about the scale and timing of cases, how MCO referrals are screened, and whether the data reflected more people being served or just higher spending. The AG office said investigations can take years, with some federal cases still awaiting sentencing from 2018 and 2019 matters, and that they currently had nine individuals awaiting sentencing in federal court. They also reported 58 hotline reports during the referenced period, six cases opened from MCO referrals, and four additional MCO referrals not accepted for active cases. Several members raised concerns about home-based services and the risk of abuse or fraud when family members are reimbursed, and asked whether the process could be streamlined; the AG office said it had no immediate recommendations but would be willing to return with suggestions after further review.
NH
Transcript Highlights:
- development is being proposed to be built under, as a matter of fact, in the bill, we actually have a clawback
- , litigation, and interpretation on what is active and substantial and whether there should be a clawback
- , litigation, and interpretation on what is active and substantial and whether there should be a clawback
- , litigation, and interpretation on what is active and substantial and whether there should be a clawback
- , litigation, and interpretation on what is active and substantial and whether there should be a clawback
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Revenue Jun 21st, 2026 at 10:00 am
Joint Committee on Revenue
Transcript Highlights:
- But you made a mistake a few years ago, and you adopted only a 5% clawback, so look, you're bringing
- The bill in front of you remedies that by restoring the 50% clawback of GILTI.
Summary:
The Joint Committee on Revenue, chaired by Senator James Eldridge and Representative Adrian Madaro, opened its hearing with a moment of silence for the late Lowell State Senator Ed Kennedy and reviewed hearing procedures and deadlines. The committee then took testimony on several corporate tax bills, including S. 2033/H. 3110 on offshore tax avoidance, H. 3248 on a manufacturing tax exemption, H. 3057 on a tiered corporate minimum tax, and S. 2041 on a corporate tax haven blacklist, along with a separate business interest deduction bill. No votes were taken during the hearing.
Supporters of S. 2033/H. 3110, including labor unions, health care workers, educators, public health advocates, seniors, and several legislators, argued that Massachusetts needs new revenue to offset federal cuts to Medicaid, SNAP, health care, education, and other services. They said the bill would raise roughly $400 million annually by increasing the share of offshore profits included in the state tax base from 5% to 50%, and they framed it as a fairness measure that would require large multinational corporations to pay more while leaving most local businesses and workers unaffected. Testimony emphasized risks to MassHealth, PCA services, adult dental care, hospitals, schools, and public health programs if new revenue is not raised.
Opponents, including the Mass Taxpayers Foundation and the Council on State Taxation, argued the proposal is poor tax policy and likely unconstitutional because it would tax foreign-source income without allowing foreign tax credits or a comparable apportionment method. They said Massachusetts should take a broader, coordinated approach to federal tax changes rather than a standalone bill, and warned of litigation risk and possible double taxation. Supporters such as MassBudget and former tax counsel Don Griswold countered that the bill is a reasonable rough-justice approach, consistent with federal and neighboring-state treatment, and that it would primarily affect a small number of very large multinationals. On S. 2041, the Global Business Alliance opposed the proposed tax haven blacklist, while supporting a separate bill allowing business interest deductibility.
TX
Transcript Highlights:
- and these projects are not just bringing $200 million, they're bringing billions, and there are clawback
- , and these projects are not just bringing 200 million, they're bringing billions, and there are clawback
Keywords:
nuclear energy, Texas Advanced Nuclear Energy Office, energy policy, regulation repeal, state energy strategy, licensing, reciprocity, regulation, Texas Department of Licensing and Regulation, interstate agreements, advanced reactors, energy security, grant programs, HB 132, Texas Government Code Chapter 418, Public Information Act, confidential records, homeland security, foreign adversary, terrorism
Summary:
The committee first took up pending business and quickly reported several measures favorably, including HB 12, SB 1361, SB 1705, SB 1749, SB 1897, SB 2344, SB 2566, HB 3809, and HB 4215, with most sent to the Local and Uncontested Calendar. HB 12’s substitute clarified a limited midterm review of regulatory agencies tied to Sunset Commission recommendations. SB 2696’s substitute changed med spa regulation from a license to a certificate, with training instead of an exam, plus background checks, continuing education, and two-year renewals. HB 3809 dealt with battery energy storage decommissioning and recycling, and HB 4215 was reported without a substitute. SB 1978, concerning interconnection of electric facilities in ERCOT and federal jurisdiction concerns, was reported out on a 5-3 vote after debate, but then the chair later announced the bill was withdrawn and left pending subject to the call of the chair. HB 1899 was also reported favorably, with one nay.
A major portion of the meeting focused on HB 14, the advanced nuclear energy bill. Senator Schwertner described it as creating a Texas Advanced Nuclear Energy Office, a nuclear permitting coordinator, a development fund, a completion grant program, and a workforce development program. Testimony was sharply divided. Supporters, including representatives from Fermi America, Dow/X-energy, CPS Energy, Paragon Energy Solutions, Bridge to Nuclear, Aalo Atomics, and the Texas Association of Business, argued that Texas should lead in advanced nuclear, citing future baseload demand, data centers, industrial power needs, supply-chain development, and long-term energy diversification. Opponents, including Public Citizen, Texas Nuclear Watchdogs, Sierra Club, and individual citizens, argued the bill would subsidize unproven, expensive technology, create grants rather than loans, and expose taxpayers to major risk while doing little to meet near-term energy needs. Several members questioned whether the state should fund projects that may not produce grid power for years, and whether the bill’s grant structure and new office were justified.
The committee also heard HB 5061, which Senator Schwertner said would prohibit unethical surveillance and misuse of confidential information by state contractors, create a confidential reporting system through the State Auditor’s Office, authorize Texas Rangers investigations, protect whistleblowers, and impose penalties including contract termination, fines, and contracting bans. No public testimony was offered, and the bill was left pending. HB 132, sponsored by Senator Hughes, would extend confidentiality protections for sensitive information to hostile acts by foreign adversaries; it was also left pending after no testimony. HB 1584 was then laid out, with Senator Schwertner explaining it would require utilities to maintain and update priority restoration lists for critical facilities after Hurricane Beryl exposed communication failures, but the transcript cuts off before any action on that bill.
OK
Transcript Highlights:
- Now the clawback part is an issue right if somebody doesn't report.
Bills:
SB667, SB904, SB1344, SB1380, SB1423, SB1425, SB1484, SB1500, SB1502, SB1503, SB1555, SB1561, SB1562, SB1565, SB1572, SB1644, SB1749, SB1833, SB2007, SB2044, SB2074
Keywords:
chiropractic, licensure, animal chiropractic, Board of Chiropractic Examiners, licensing requirements, gender transition, gender-affirming care, transgender, puberty blockers, cross-sex hormones, hormone therapy, sex reassignment, transition surgery, Medicaid, public funds, state facilities, state hospital, Oklahoma, intersex, DSD
TX
Transcript Highlights:
- And I think it's just important to note that within the batch process, there is a six-month clawback,
- rulemaking and you're looking at ERCOT's batch process, the one big thing that I heard today was that the clawback
- The clawback provision in the financial standards is probably the biggest concern within that rulemaking
OK
Oklahoma 2026 Regular Session
Joint Committee on Appropriations and Budget 2nd Revised Apr 20th, 2026 at 04:30 pm
Joint Committee on Appropriations and Budget
Transcript Highlights:
- That type of stuff to avoid clawbacks. Follow up, thank you, Mr. Chair.
Bills:
HB4028, HB4029, HB4059, HB4063, HB4073, HB4074, HB4075, HB4076, HB4077, HB4078, SB1130, SB1131, SB1132, SB1133, SB1134, SB1142
Keywords:
tax deduction, venture capital, economic development, Oklahoma, investment, ALS, funding, healthcare, State Department of Health, emergency declaration, public finance, state budget, financial regulations, monetary policy, referendum, constitutional amendments, special election, Oklahoma legislature, public voting, recovery fund
CA
California 2025-2026 Regular Session
Senate Select Committee on Older LGBTQ+ Californians Apr 27th, 2026
Transcript Highlights:
- state-level protection, I was blindsided a year ago by the federal government with the $201,000 clawback
- state-level legal and benefits navigation services to protect survivors from the predatory federal clawbacks
Summary:
The Select Committee on Older LGBTQ Californians held an inaugural hearing focused on health care, long-term services, and supports for older LGBTQ Californians, including older adults living with HIV and transgender, gender diverse, and intersex seniors. Opening remarks emphasized the historical discrimination faced by these communities, the growth of the older LGBTQ population, and the need to address gaps in care, especially in nursing homes, home- and community-based services, and access to affirming providers. Senators present framed the hearing as timely in light of federal policy changes and the state’s aging population.
The first panel featured Justice in Aging, CalHHS, the Department of Aging, and the Aging and HIV Institute. Testimony highlighted statewide survey findings showing both resilience and significant disparities: many respondents reported discrimination, low incomes, health challenges, social isolation, and unmet needs, with worse outcomes for transgender adults and adults of color. Speakers stressed the importance of Medi-Cal, PACE, home- and community-based services, gender-affirming care, and the Master Plan for Aging, while also criticizing the limited explicit attention to LGBTQ older adults in state planning and the impact of federal Medicaid cuts and other federal actions. Committee members asked about translating survey findings into concrete actions, improving outreach in rural areas, and creating more coordinated, “no wrong door” access to services.
The second panel focused on seniors living with HIV. A long-term survivor described the “survivorship penalty,” including benefits problems, housing insecurity, and the need for legal and navigation support, as well as HIV-specific housing and protections against outdated disability standards. The Department of Aging reported on implementation of SB 258, which added HIV status to the definition of greatest social need in area plans; it said 20 of 33 area agencies on aging identified HIV as a target population and many included specific strategies. The Office of AIDS described Project Cornerstone, Ryan White, ADAP, HOPWA, the Medi-Cal waiver, and PrEP-AP, noting these programs serve thousands of older clients and are intended to support whole-person care. Committee members pressed agencies on how ADAP rebate funds might be used, how to improve implementation of SB 258, and how to better connect people to existing benefits and services.
The final panel addressed supports for transgender, gender diverse, and intersex seniors. The Department of Social Services reviewed protections in long-term care facilities under SB 219, including nondiscrimination rules, required training, preferred pronouns and gender identity records, and complaint investigations, and also described IHSS as a self-directed program that can help older adults choose affirming providers. The hearing ended without formal votes or legislative action, but members repeatedly requested follow-up on implementation, outreach, data collection, and possible budget or program changes to better serve older LGBTQ Californians.
FL
Transcript Highlights:
- see that there are different places that we have to redefine new ways of calling things fees or clawbacks
- see that there are different places that we have to redefine new ways of calling things fees or clawbacks
Keywords:
cytomegalovirus, education, maternal health, newborn care, infectious diseases, student health, epilepsy, seizure disorders, school safety, training requirements, medical marijuana, low-THC cannabis, neurofibromatosis, healthcare, state regulations, child care facilities, public safety, grant program, uterine fibroids, health database
Summary:
The committee took up several health-related bills and confirmations. It first heard SB 1414 on congenital cytomegalovirus education, which would require the Department of Health to develop and distribute educational materials to expectant and new parents through maternity, prenatal, newborn, and OB-GYN settings; an amendment removed a section on required instruction for medical professionals, and the bill was reported favorably as a committee substitute. The committee then approved a block of appointees on tabs 2 through 7 and separately confirmed Chavon Harris as Secretary of the Agency for Health Care Administration after her testimony on Medicaid accountability, transparency, managed care oversight, rural health, behavioral health, and the state’s technology modernization efforts. Senators asked Harris about Hope Florida, Medicaid redeterminations, the CORE project, an anti-marijuana ad campaign at DCF, and compliance with a federal Medicaid-related court order; she said she would follow up on some issues. The confirmation was recommended favorably, with Senator Berman voting no.
The committee next passed SB 186 on student health and safety, which expands epilepsy and seizure-disorder training requirements to more school personnel, including bus drivers and charter school staff, and requires seizure-first-aid posters and updated Department of Health education efforts. It also approved SB 902 on Department of Health issues after amendments narrowed the bill’s scope and added provisions on medical marijuana regulation, early childhood intervention, practitioner accountability, and autism workforce development; one speaker raised concerns about marijuana dispensary location restrictions and low-THC ratios. SB 196 creating a uterine fibroid research database was also reported favorably after an amendment protecting patient privacy; the bill drew emotional testimony from a patient describing severe symptoms and the need for more research. SB 688 on naturopathic medicine was approved after committee discussion about scope of practice, referral obligations, and whether naturopathic care should be adjunctive to conventional medicine; supporters described complementary care and access issues, while opponents worried about delayed treatment for serious disease.
Later, the committee passed SB 1574, “Maddie’s Law,” to add biliary atresia screening to newborn screening using the same blood specimen already collected at birth and to launch an education campaign; parents of a child affected by the disease testified that earlier screening could have prevented severe harm. SB 878 on clinical laboratory personnel was reported favorably to address staffing shortages by allowing Florida to rely more directly on federal CLIA standards for qualified lab workers. SB 1092 on podiatric medicine was approved after an amendment narrowed it to cellular/tissue-based products and podiatrists’ use of certain therapies; the bill also addresses continuing education, informed consent, and advertising disclosures. SB 1032 on medical marijuana was amended and passed, aligning physician certification and card renewal timelines, setting 70-day and 35-day supply limits, and reducing the fee for honorably discharged veterans while preserving funding for FAMU; Senator Harrell opposed it, saying the longer timeframes were too much of an expansion. The committee also heard SB 1760 on Medicaid coverage transparency from Senator Brodeur, who said the bill focuses on accountability and fiscal responsibility, but the transcript cuts off before further discussion or action on that measure.
TX
Transcript Highlights:
- There's no clawback. You have a clawback on emergency disaster.
Bills:
SB2, SB3, SB5, SB9, SB10, SB14, SB16, SB18, SB34, SB6, SB7, SB8, SB11, SB12, SB13, SB15, SB 2, SB 3, SB 5, SB 9, SB 10, SB 14, SB 16, SB 18, SB 34, SB 6, SB 7, SB 8, SB 11, SB 12, SB 13, SB 15, SB 17, SB 4, SB1, SB2, SB3, SB5, SB9, SB10, SB14, SB16, SB18, SB34, SB6, SB7, SB8, SB11, SB12, SB13, SB15, SB17, SB4
Keywords:
flooding, public safety, outdoor warning sirens, disaster preparedness, emergency response, flood warning, outdoor sirens, local government, safety measures, flood management, emergency preparedness, municipal safety, disaster response, disaster relief, emergency funding, Meteorological forecasting, local government assistance, training facilities, hemp regulation, consumable products
MN
Transcript Highlights:
- 01:36:45.239>
the <01:36:45.360>rumors <01:36:45.880>about <01:36:46.239>clawbacks - <01:36:47.199>
where of the rumors about clawbacks where of the rumors about clawbacks where - /c><01:36:52.600>
spent “Just one small follow-up: Have you heard any of the rumors about clawbacks - that either has not been dedicated or has been partially spent or all spent, that there might be a clawback
Summary:
The committee heard testimony on Senate File 285, a bill to shift MnDOT highway project cost participation away from local governments and onto MnDOT. The bill’s author and several city representatives said current cost-share policies force cities to spend local aid, property taxes, or debt on state highway projects they do not control, leaving less money for local streets and maintenance. Testifiers from Richfield, Elk River, Faribault, Minneapolis, and the Minnesota Association of Small Cities all supported the bill, describing the policy as one-size-fits-all, financially burdensome, and especially harmful to smaller cities and cities with major state highways running through them.
Witnesses gave examples of large and sometimes changing local cost-share obligations, including Richfield’s spending of most of its MSA funds on projects it does not own and a small-city project where the estimated local share rose from about $2.3 million to over $3 million. Several testifiers said cities often have little practical ability to refuse MnDOT projects because the projects are valuable and MnDOT can move on if a city declines. One witness also raised concerns about money being paid upfront and held in an account during construction, causing cities to lose interest earnings while funds sit unused.
Members asked whether cities truly have a say in these projects and whether there are limits on how much the local share can increase. Testifiers said MnDOT does engage cities, but the cost participation policy largely dictates the outcome, and they described the municipal consent statute as too narrow in practice. Senators expressed concern about fairness and the burden on local budgets, while one member noted the bill may not fully address the broader consent issue. No vote or final action was taken in the portion of the meeting provided.
HI
Hawaii 2025 Regular Session
WAM-EDU Informational Briefing 01-14-2025 (Continued)
Hawaii Senate Floor Meeting
Transcript Highlights:
- We have folks dedicated to operations, but the 25 percent is the minimal clawback, right?
- We have folks dedicated to operations, but the 25 percent is the minimal clawback, right?
- We have folks dedicated to operations, but the 25 percent is the minimal clawback, right?
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Jan 27th, 2026 at 01:42 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- happens to leave New Mexico, do we then require a payback mechanism if they get that tax credit, a clawback
- Otherwise, we'll be able to have recourse in clawbacks. Thank you for that. Thank you, Madam Chair.
Keywords:
quantum technology, tax credit, infrastructure, economic development, New Mexico, corporate tax, research and development, innovation, foster care, income tax, guardianship, youth services, financial relief, affordable housing, gross receipts tax, tax deduction, construction materials, multifamily housing, low income, tax credits