Transcript Highlights:

• General? General?
• /c> >> Carrie Bishop, Assistant General >> Carrie Bishop, Assistant General Counsel,<00:02
• none, please call next call the next<00:18:40.920> regulation.
• next regulation. Thank you. next regulation. Thank you. >> Thank<00:18:42.200> you.
• Inspector General for the cabinet. Inspector General for the cabinet.

Keywords: 0:06 - Roll Call 0:30 - Approval of Minutes 0:45 - OFFICE OF THE ATTORNEY GENERAL 2:08 - FINANCE AND ADMINISTRATION CABINET - OFFICE OF THE CONTROLLER 2:55 - BOARD OF DENTISTRY 5:30 - BOARD OF OPHTHALMIC DISPENSERS 7:30 - BOARD OF NURSING 8:32 - BOARD OF EMERGENCY MEDICAL SERVICES 9:30 - EDUCATION AND LABOR CABINET - DEPARTMENT OF EDUCATION, OFFICE OF DISTRICT SUPPORT SERVICES 15:35 - CABINET FOR HEALTH AND FAMILY SERVICES, DEPARTMENT FOR PUBLIC HEALTH 18:44 - CABINET FOR HEALTH AND FAMILY SERVICES, OFFICE OF THE INSPECTOR GENERAL, HEALTH SERVICES AND FACILITIES 23:39 - CABINET FOR HEALTH AND FAMILY SERVICES, DEPARTMENT FOR MEDICAID SERVICES 1:01:46 - CABINET FOR HEALTH AND FAMILY SERVICES, DEPARTMENT FOR PUBLIC HEALTH, OFFICE FOR CHILDREN WITH SPECIAL HEALTH CARE NEEDS 1:03:46 - Next meeting/adjournment, 958, all

Summary: The committee first approved the minutes and then took up a series of administrative regulations from several agencies. Early items included Attorney General consumer protection rules on removal sales, health spas, liquidation sales, and nonresident sellers of visual aid glasses; Finance and Administration Controller rules on clearinghouse validation and fraud prevention; and Board of Dentistry rules updating exam requirements, controlled substance prescribing, training for neuromodulators and dermal fillers, infection control, sedation/anesthesia continuing education, and required education on pediatric abusive head trauma and controlled substance ingestion prevention. The committee also approved staff amendments on these items, generally to conform to KRS Chapter 13A, and members asked a brief question about the dentistry controlled-substances changes, which was answered as an alignment with statute. The committee next approved regulations for the Board of Ophthalmic Dispensers, Board of Nursing, and Board of Emergency Medical Services. The ophthalmic dispensers package would revise meeting and recordkeeping language, raise renewal fees, set reinstatement and apprentice-license rules, add complaint and hearing procedures, and repeal a duplicative regulation. The nursing regulations would streamline approval of training programs and require notice and documentation of site visits and deficiencies. EMS rules would create five EMS medical director certifications, set expiration and renewal requirements, require publication of disciplinary sanctions, and exempt currently approved directors before October 1, 2026. Staff amendments were adopted without objection on each set. The Education and Labor Cabinet’s school transportation regulation drew extended discussion. The agency explained the changes were intended to implement Senate Bill 46 and update references affected by later legislation, including an oral amendment to delete a subsection reference tied to KRS 160.380. The committee adopted both the agency and oral amendments without objection after brief questions about the scope of the bill changes and van transportation for students. The committee then heard a lengthy package from the Department for Public Health on WIC and related nutrition program regulations, including updates to infant and child certification periods, documentation requirements, vendor criteria, sanctions, hearing procedures, and high-risk vendor standards. Staff amendments were adopted without objection. Finally, the committee considered the Inspector General’s regulation for freestanding birthing centers, which included both staff and agency amendments. The agency changes would require two neonatal resuscitation program-certified staff, set rules for medical director vacancies and appeals, revise facility and staffing terminology, adjust transfer-agreement requirements, and allow waivers when agreements cannot be secured. Mary Katherine DeLodder of the Kentucky Birth Coalition testified in support, saying the parties had worked through concerns and were ready to move forward. The committee then moved on to Medicaid’s 1915C child waiver regulations, where staff amendments were adopted, but Lucy Heskins of Kentucky Protection and Advocacy testified against the package because it did not include person-directed services, which she said are required by Kentucky law and important for families using the waiver.

Transcript Highlights:

• <00:05:18.120> to technology to technology to to<00:05:19.680> be<00:05:19.880> more
• So, whoever's up, do you want to pick the next one? Who's next up? Okay.
• And so, you’re picking the next—or who’s up next?
• And so, you’re picking the next—or who’s up next?
• generation performance current generation performance management<01:01:59.400> tools.

Keywords: Investments in Information Technology Improvement & Modernization Projects Oversight Board will met upon adjournment of both chambers. The time set is noon on YouTube, But the official time will likely vary based on chamber proceedings. Meeting start 00:00:00 Roll Call 00:00:00 Tools for Managing Remote Work Kentucky Personnel Cabinet 00:00:30 Kentucky Transportation Cabinet 00:20:20 Cabinet for Health and Family Services 00:33:10 Housing, Buildings and Construction 00:47:40 Commonwealth Office of Technology 00:56:20, 958, all

Summary: The committee received testimony from Personnel Cabinet Secretary Mary Elizabeth Bailey and Deputy Secretary Robert Long on the state’s telecommuting policy. Bailey explained that telecommuting in the executive branch is governed by a statewide policy requiring eligible employees to work in the office three days a week and telecommute up to two days a week. Eligibility depends first on the position, not the person: public-facing jobs, roles requiring special equipment or insecure document handling, and other duties that cannot be performed remotely are not eligible. Employees and managers must complete training, sign agreements, comply with safety and IT requirements, and telecommuting privileges can be revoked for poor performance or discipline. She said the cabinet audits compliance and that telecommuting has helped maintain services during inclement weather, disasters, and building renovations. Bailey also said about 33% of the workforce is hybrid, 11% telecommutes full-time, and 56% does not telecommute. Members asked about cost savings, eligibility, discipline, and technology requirements. Bailey said she did not have statewide cost-savings figures and referred that question to the Finance and Administration Cabinet. She said employees must have reliable connectivity and appropriate equipment, but there is no fixed broadband speed requirement; if an employee cannot connect, they must come into the office. She also said telecommuting postings indicate whether a position is eligible, and that performance issues are handled through progressive discipline rather than being ignored. Transportation Cabinet officials then described how their agency manages remote work. Deputy Secretary Mike Hancock, along with IT and human resources leaders, said the cabinet follows the executive branch policy and actively manages telecommuting employees through Microsoft Teams, VPN access, daily standups, project tracking, and manager oversight. They said more than 2,600 of the cabinet’s 4,000 employees cannot telecommute because their jobs are public-facing or field-based, while about 35% are eligible to telecommute up to two days per week. The cabinet also has 13 state employees and 94 contract employees working full-time remotely in IT. Officials said telecommuting has improved recruitment and retention, supported emergency response and weather operations, and allowed the cabinet to continue working during storms and other disruptions. Members asked about phone equipment, monitoring, and “mouse jiggler” devices; officials said phones are often forwarded to personal or state devices, Teams shows real-time availability, and managers rely on daily accountability and project management tools to monitor work.

Transcript Highlights:

• General. Welcome to the committee. General. Welcome to the committee.
• Attorney General Sarah Doctori.
• you of a certain generation. you of a certain generation.
• Next up we'll go to Thank you.
• must be repurchased next year. must be repurchased next year.

Bills: HF4456, HF4544, HF3698

Keywords: data broker, data brokerage, consumer privacy, personal data, data privacy, Minnesota attorney general, registration, public registry, civil penalties, enforcement, special revenue fund, privacy rights, data sales, data collection, consumer protection, chapter 325M, controller, processor, data broker registry, transparency

Transcript Highlights:

• Assistive technology is one of our main priorities.
• Technology first is to consider assistive technology and other technologies before other solutions when
• So why technology first? Why not just be sure to think about technology?
• But yeah, Tennessee is one of the leaders in technology first.
• It's not a generic one. We provide proper licensing... ...airplane. It's not a generic one.

Bills: HB2051, HB2114, HB2127, HB2134, HB2207, HB2574, HB2700, HB2800, HB2916

Keywords: AHCCCS, lactation care, breastfeeding, health services, healthcare access, motorcycle registration, safety fund, education, awareness programs, low-income scholarships, motorcycle training, special license plates, transportation, funding, nonprofits, charitable contributions, critical infrastructure, foreign adversaries, China, communications

Summary: The Committee on Appropriations met with all members present, approved the March 17, 2026 minutes, and announced its final hearing would be the following Tuesday at 8:30 a.m. The committee first heard HB 2134, the Arizona Critical Infrastructure Protection Act, which would bar state and critical infrastructure entities from contracting with Chinese companies for access to critical infrastructure, prohibit Chinese-produced software and equipment in certain systems, require annual certifications and reporting, and direct the Corporation Commission and DEMA to implement oversight and emergency communications measures. The sponsor and a witness argued the bill was a targeted national-security measure and a companion to federal efforts; concerns were raised about cost, overlap with federal law, and staffing, but the bill received a do-pass recommendation on a 6-4 vote. The committee then considered HB 2051, which would require AHCCCS contractors, subject to CMS approval, to provide breastfeeding and lactation care services in multiple settings. Testimony from lactation consultants, researchers, advocates, and tribal representatives emphasized maternal and infant health benefits, access gaps, and potential Medicaid savings; AHCCCS and ADHS were neutral, with AHCCCS estimating a $1.8 million general fund cost and ADHS saying it could not absorb implementation costs. The committee adopted a 15-page amendment creating a voluntary state certification for lactation care providers and a DHS advisory committee, then passed the bill as amended on a 9-0 vote. HB 2700, creating a technology-first study committee on assistive technology for people with disabilities, also passed unanimously after testimony from disability advocates and a proposed amendment to add minority-party appointments was discussed but not voted on. HB 2800, which increases the penalty for knowingly lending a vehicle to a person with a DUI-related driving restriction if that person causes serious injury or death, drew extensive debate over whether the felony penalty was appropriate when the lender may not know the eventual outcome; after testimony from the sponsor and the victim’s widow, the bill passed 9-1. HB 2114, which uses motorcycle safety fund money for scholarships for rural and low-income riders and requires ADOT to issue motorcycle registrations only when an owner has a class M license, passed 10-0 amid concerns that the license language may need clarification on the floor. The committee then began HB 2127, an omnibus special-plates bill with multiple amendments, but discussion centered on whether one amendment was hostile and whether a community-college plate should be offered later; no final action on HB 2127 was taken in the portion provided.

Transcript Highlights:

• Next up, Senators, we'll move to tab 3, SB 1310 by Senator Rodriguez on railroad safety.
• Next up, Senators, we'll move to tab 3, SB 1310 by Senator Rodriguez on railroad safety.
• And so connecting that technology to something like this is really what we're speaking of.
• Next up, we'll go to...
• Those folks generally are some of the most generous folks in the entire state when it comes to taking

Bills: S0828, S1274, S1310, S1378, S1562

Keywords: sovereign immunity, public transit, contractors, liability, state agents, transportation, traffic signal modernization, seaports, commercial space launch, micromobility, automated license plate recognition, railroad crossing safety, railroad crossings, grade crossing, public railroad-highway grade crossing, rail safety, crossing technology, advanced detection systems, monitoring systems, sensors

Summary: The Transportation Committee took up several measures and adopted amendments on multiple bills. SB 1274, as amended, removed a number of provisions from the original bill and added items including local authority to lower residential street speed limits, clarification on obscured license plates, FDOT funding for certain rural airport aviation projects, limits on yellow-light timing changes tied to red-light cameras, changes to private use of license plate readers, and other transportation-related revisions. After brief questions and supportive testimony, the committee reported the bill favorably. The committee also approved SB 1310, which was converted into a study bill directing FDOT to study advanced detection and monitoring systems at public railroad crossings and report findings and policy options to the governor and legislature. Railroad industry testimony supported the study but raised concerns about interoperability with train safety systems and suggested the study consider additional safety tools such as red-light cameras and wayside horns. The committee adopted the amendment and reported the bill favorably. SB 828, as amended, would extend sovereign immunity protections to private contractors providing public transit services on behalf of governments, with supporters saying it would reduce costs and provide certainty for transit providers, while opponents warned it was an overbroad expansion of sovereign immunity and could conflict with railroad employee protections under federal law. The committee reported that bill favorably as well. The committee then passed SB 1378, which strengthens traffic enforcement by clarifying when vehicles may be treated as abandoned, adding penalties for unlawfully attached plates or stickers, and allowing forfeiture of vehicles used to flee law enforcement even without an immediate arrest. It also approved SB 1562, which aims to prevent manufacturers from concentrating sales of certain vehicle brands through a single dealer group and instead promote competition among independent dealers. In addition, the committee unanimously confirmed a slate of appointees, and members later recorded additional affirmative votes on several bills before adjourning.

Transcript Highlights:

• Look on the next page.
• We expect to add $700 million next year.
• The next sheet just shows you basically the... next sheet just shows you basically the calculation from
• Kirk, please call the next bill. Senate Bill Kirk, please call the next bill.
• Call the next bill. Senate Bill 109 by Senator. Next bill. Senate Bill 109 by Senator Be.

Bills: SB113, SB114, SB305, SB111, HB600, SB112, SB150, SB109, SB122

Keywords: education funding, appropriations, local education boards, school safety, workforce development, Alabama, technology, higher education, career technology centers, public institutions, grants, local education agencies, RAISE Act, student outcomes, public schools, accountability, weighted allocations, special education, English language learners, gifted students

Transcript Highlights:

• Next caller. Thank you. Next caller. Good afternoon, Chair Mosca and members of the committee.
• Next caller. Thank you. Next caller. Thank you. Next caller.
• Next caller. Vote no on this. Thank you. Thank you. Next caller. Good afternoon, everyone.
• Next call. Thank you. Good afternoon. Thank you. We hope you feel better. Next caller.
• Next caller.

Bills: AB534, AB562, AB595, AB597, AB600, SB74, SB226, SB422, SB488

Keywords: election reform, voter accessibility, conditional ballots, voter registration, mechanical voting systems, election audits, voter access grants, provisional ballot, voting technology, AB562, Nevada, Secretary of State, elections, elections management system, HAVA, Help America Vote Act, automatic voter registration, AVR, election technology, state appropriations

Transcript Highlights:

• So, can't get ahead of ourselves, but we'll get that out, I think, in the next 10 days.
• to start early next Tuesday. to start early next Tuesday.
• <00:24:05.760> week, be ready to go to work next week, be ready to go to work next week, committee
• <00:24:31.600> All We'll see you in the next few days.
• All We'll see you in the next few days.

Bills: HB0015, HB0017, HB0019

Keywords: right to repair, digital electronics, consumer protection, embedded software, manufacturers, repair providers, tools and documentation, anti-theft measures, blockchain, financial technology, digital innovation, economic development, select committee, trespass, hunting, land use, public access, wildlife, 916, all

Transcript Highlights:

• and Digital Innovation Technology.
• Uh, the Select Committee on Blockchain, Financial Technology and Digital Innovation Technology.
• Uh this is a innovation technology.
• digital innovation technology and digital innovation technology.<00:04:45.199> Uh<00:04:45.680
• emerging technologies. emerging technologies.

Bills: HB0015, HB0017, HB0019

Keywords: right to repair, digital electronics, consumer protection, embedded software, manufacturers, repair providers, tools and documentation, anti-theft measures, blockchain, financial technology, digital innovation, economic development, select committee, trespass, hunting, land use, public access, wildlife, 916, all

Transcript Highlights:

• As a matter of this identification, if you go to the port of entry right now and, you know, next time

Bills: HB3484, HCR112, HCR125

Keywords: border municipalities, agreements, funding eligibility, infrastructure, intergovernmental cooperation, REAL ID, travel document, border crossing, Texas, U.S. citizens, Western Hemisphere Travel Initiative, defense innovation, national security, U.S. Army Futures Command, military technology, economic growth, 1184, house, all

Transcript Highlights:

• In 2016, Texas created new educational opportunities for the next generation of Texans by creating the

Bills: HB 1209, HB4746

Keywords: school funding, instructional days, education, public schools, school performance, four-day school week, performance rating, school governance, school calendar, education funding, emergency closures, school district, school operations, Texas education, public school accountability, academic distinction designation, postsecondary readiness, career and technical education, CTE, P-TECH

Transcript Highlights:

• Clerk, call the next bill. Senate Bill 105 by Senator Beasley. Mr.
• He's next door, I guess, in the other room. Okay.
• Next clerk, if you report. All right. Next clerk, if you will call the next bill.
• Call the next bill, please. Senate Bill Call the next bill, please.
• All right, clerk, call the next bill. All right, clerk, call the next bill.

Bills: SB305, SB109, SB122, SB111, SB114, SB113, SB150, SB112, SB289, SB303

Keywords: education funding, RAISE Act, student outcomes, public schools, local education agencies, accountability, weighted allocations, special education, English language learners, gifted students, Tuskegee University, Alabama Education Trust Fund, appropriation, agricultural research, Southern Preparatory Academy, fiscal responsibility, financial reporting, Education Savings Accounts, RAISE Fund, CHOOSE Act Fund

Transcript Highlights:

• We're generally supportive of the idea of allowing El Paso Electric to explore alternatives as new technologies
• There has been no finding of fact in the case, and I think the next hearing is based in the next.
• All right, next panel.
• generally Discover is a little lower.
• The generation only wants to use the card.

Bills: SB231, SB584, SB600, SB668, SB841, SB986, SB1003, SB1244, SB1625, SB1960, SB1963, SB1964, SB2026, SB2056, SB2368

Keywords: temporary emergency electric energy facility, temporary generation, emergency power, backup generation, mobile generator, portable generator, grid resilience, power outage restoration, transmission and distribution utility, TDU, Public Utility Commission of Texas, PUCT, Utilities Code Section 39.918, competitive bidding, lease authorization, emergency procurement, bulk power system, locational marginal pricing, reliability model, black start

Transcript Highlights:

• A bill was put together with the clear intent of it being mobile generation—small generators that could
• in the next couple of years.
• Generators to ERCOT to use for approximately the next two years to solve an issue that ERCOT has identified
• . large generators.
• Generally, the bad actor is a family member.

Bills: SB231, SB584, SB600, SB668, SB841, SB986, SB1003, SB1244, SB1625, SB1960, SB1963, SB1964, SB2026, SB2056, SB2368

Keywords: temporary emergency electric energy facility, temporary generation, emergency power, backup generation, mobile generator, portable generator, grid resilience, power outage restoration, transmission and distribution utility, TDU, Public Utility Commission of Texas, PUCT, Utilities Code Section 39.918, competitive bidding, lease authorization, emergency procurement, bulk power system, locational marginal pricing, reliability model, black start

Transcript Highlights:

• And so a bill was put together with a clear intent of it being mobile generation, small generators, that
• And so a bill was put together with a clear intent of it being mobile generation, small generators, that
• And so the cost for those generators...
• in the next couple of years.
• If the TDU lacks leased generation capacity necessary to aid in restoring power to LACs least generation

Bills: SB231, SB584, SB600, SB668, SB841, SB986, SB1003, SB1244, SB1625, SB1960, SB1963, SB1964, SB2026, SB2056, SB2368

Keywords: temporary emergency electric energy facility, temporary generation, emergency power, backup generation, mobile generator, portable generator, grid resilience, power outage restoration, transmission and distribution utility, TDU, Public Utility Commission of Texas, PUCT, Utilities Code Section 39.918, competitive bidding, lease authorization, emergency procurement, bulk power system, locational marginal pricing, reliability model, black start

Summary: The Senate Committee on Business and Commerce met with a quorum and first took up several pending and uncontested bills. It favorably reported SB 1405, SB 1762, SB 1977, SB 2077, SB 2148, and SB 1968, and also moved SB 2321 to the local and uncontested calendar. The committee then heard SB 819, which would change how the Public Utility Commission reviews proposed utility-scale solar and related interconnection projects. The committee substitute would shift the default so interconnection is allowed unless the PUC affirmatively prohibits it within 180 days, limit denial to cases where harm substantially outweighs benefits, remove public meeting requirements, retain setback and financial assurance provisions, add optional application materials such as national security and environmental information, and restore local control over county tax abatements. The substitute was adopted and SB 819 was favorably reported to the full Senate on a 7-3 vote. The committee then took up SB 231, focused on CenterPoint’s use of large emergency generators after Hurricane Beryl. Senator King explained that the original bill was intended to prevent customers from being charged for non-mobile generators that were leased at great cost and did not match the bill’s emergency-response purpose. CenterPoint’s Jason Ryan apologized for the company’s communication failures and said the company would make customers whole through a combination of rate reductions, foregone storm-cost recovery, and a donation of the 15 large generators to ERCOT for about two years to address a San Antonio-area reliability issue, with the company absorbing the associated costs. PUC Executive Director Connie Corona said the commission could enforce the agreement through its contested-case process. Public testimony included consumer and reliability advocates, one of whom argued utility-scale microgrids should be preserved as a policy option. SB 231 was left pending. The committee also heard SB 986, which would create an alternative process for routine Public Information Act requests so local governments can make initial redactions without sending every routine exception to the Attorney General, while preserving an appeal path and training requirements. Supporters said it would reduce backlog and speed access to records; opponents argued it would shift the burden to requesters and encourage delay. The AG’s office testified that the process could improve efficiency and still fit within current timelines if used promptly. SB 986 was left pending. Finally, SB 584 was briefly laid out to require consumer reporting agencies that buy data from others to ensure the information complies with Texas law on excluded items such as bankruptcies, judgments, and tax liens, and SB 600 was heard on heir property. SB 600’s substitute would strengthen notice, require an attorney ad litem, add an heir’s bill of rights, allow settlement conferences, and require fair-market-value sales protections; supporters said it would curb predatory partition practices, while opponents warned some provisions could burden or diminish minority heirs’ property rights. SB 584 and SB 600 were left pending after testimony.

Transcript Highlights:

• General surgery and surgical critical care, and specializes in trauma and emergency general surgery.
• surgery residency at OU College of Medicine, where she is dedicated to training the next generation.
• President, the next The general election is just a few months after that.
• So if you do the math, that means that there's generally five Ubs in generally ten Democrats on that
• The Senate Technology Committee is canceled for this week. We will meet next week.

Bills: HB4248, HB4429, HB2588, HB3472, HB4317, HB3462, HB2035, HB3501, HB3127, HB3143, HB3144, HB3260, HB4321, HB3011, HB3522, HB3530, HB3940, HB3078, HB3043, HB3005, HB3007, HB3403, HB1907, HB3175, HB3986, HB3466, HB3411, HB4246, SJR49, HB3281, HB4319, HJR1086, HJR1024, HJR1087

Keywords: HB4248, hemp beverage, hemp drinks, THC beverage, cannabis beverage, intoxicating hemp, age restriction, under 21, minor possession, youth access, public health and safety, Title 63, Oklahoma Statutes, retail sales, alcohol-style regulation, controlled substances, beverage regulation, proxy advisory services, shareholder rights, financial transparency

Keywords: HI House YouTube, https://www.youtube.com/watch?v=_DRE7RBoOqA, 2026-07-02T01:22:34+00:00, 2.2.24, Data collected via generic collector engine, House Committee on Energy & Environmental Protection, Education, Higher Education & Technology, 910, house, all, 2.2.42, 2.1.47

Transcript Highlights:

• We will change it to something that people understand the next time around, okay?
• House Bill 186 supports stewardship today while safeguarding resources for future generations.
• And so there's always been this kind of general thought process there, avoiding that.
• And so there's always been this kind of general thought process there, avoiding that.
• vital chips that we use for AI and many other of our technologies here in the United States.

Bills: HB186, HB92, HJM1

Keywords: tax credit, land conservation, biodiversity, agricultural preservation, historic preservation, natural resources, open space, tax exemption, Social Security, income, retirement, financial relief, Taiwan, trade, technology, education, international relations, economic partnership, New Mexico, United States

Transcript Highlights:

• businesses to grow and commercialize their technologies.
• businesses to grow and commercialize their technologies.
• Some of it can come from general fund money that we have.
• Some of it can come from general fund money that we have.
• And then when it comes to the next committee, so half of us, uh, And then when it comes to the next committee

Bills: SB251, SB150, SB154, SB73, SB111, SB172, SB76, SB181, SB235

Keywords: horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax

Bills: SB251, SB150, SB154, SB73, SB111, SB172, SB76, SB181, SB235

Keywords: horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax