Transcript Highlights:

• And I think most of us would agree that all state employees are not paying their fair share. Mr.
• We've shared some language related to that.
• We've shared some language related to that. Thank you for that.
• Chairman, Representative Gress, thanks for sharing that concern with me.
• Chairman, Representative Gress, thanks for sharing that concern with me.

Bills: HB4138, HB4139, HB4140, HB4141, HB4142, HB4143, HB4144, HB4145, HB4146, HB4147, HB4148, HB4149, HB4150, HB4151, HB4152, HB4153, SB1831, SB1832, SB1833, SB1834, SB1835, SB1836, SB1837, SB1838, SB1839, SB1840, SB1841, SB1842, SB1843, SB1844, SB1845, SB1846

Keywords: appropriations, education funding, health care, general fund, state budget, local funding, gaming, pari-mutuel, horse racing, regulatory assessment, first-time starters, budget implementation, federal funds, government services, budget stabilization, financial reporting, capital outlay, infrastructure, veterans services, highway construction

Summary: The committee met in a special joint appropriations session to review the FY 2027 budget package, including House Bill 4138 and Senate Bill 1831, the general appropriations or “feed” bills. Staff described the budget as including a one-time transfer of state funds, a 5% lump-sum reduction to most agencies’ discretionary general-fund budgets, continued funding for the state health insurance plan and school facilities, and various one-time restorations or reversions of prior appropriations. Members spent much of the meeting clarifying how the 5% reductions would work, noting that formula and mandatory funding such as K-12 basic aid are excluded, while the governor’s executive branch would decide how to implement the cuts within agencies. The chair repeatedly emphasized that the committee was not specifying line-item cuts and that agencies would have discretion over implementation. A large portion of the discussion focused on the practical effects of the budget on universities, public safety, health care, rural programs, and fund sweeps. Arizona Board of Regents and university representatives said the proposed reductions would amount to more than $85 million statewide and could affect programs such as the Arizona Promise Program, Teachers Academy, and tuition freezes, though no specific program cuts were written into the bill. Other testimony raised concerns about fund sweeps from encumbered balances, including university research funds, housing trust funds, utility regulation funds, and ADOT-related accounts, with some members warning about possible impacts on rural infrastructure and federal matching dollars. The committee also discussed the state employee health plan, including a $228 million general-fund infusion and proposed employee premium increases over three years, as well as questions about corrections, forestry and fire management, and rural critical access hospitals. Public testimony was largely opposed to the budget. Speakers from Opportunity Arizona, the Arizona Board of Regents, health care, and local government argued that the package would reduce support for education, housing, SNAP, health care access, and rural communities while preserving tax benefits for data centers and wealthy taxpayers. A mayor from Globe described severe flood damage and asked for state help for a flood relief fund, while a motorcycle safety advocate questioned a proposed transfer from the motorcycle safety fund. Committee members debated whether the budget’s effects should be described as speculative or as likely consequences of the broad cuts, and several exchanges became contentious over comparisons to the Great Recession and references to federal tax policy. The meeting ended with continued public testimony and no final vote taken in the portion provided, though leadership had earlier said the committee planned a mass roll-call vote on all the bills at the end.

Transcript Highlights:

• Pickleball has brought together people of all ages, keiki, working adults, kupuna, in a shared environment
• Pickleball has brought together people of all ages, keiki, working adults, kupuna, in a shared environment
• <00:41:15.880> kupuna,<00:41:16.480> in<00:41:16.600> a<00:41:16.680> shared
• working adults, kupuna, in a shared working adults, kupuna, in a shared environment<00:41:17.640
• Seeing none, please take the vote. share your recommendation is adopted. share your recommendation is

Bills: SB2405, HCR19, HCR63, HCR85, HCR140, HCR166, HCR82, HCR98, HCR104, HCR106, HCR141, HCR165, HR20, HR57, HR77, HR132, HR156, HR74, HR90, HR96, HR98, HR133, HR155

Keywords: agricultural workforce, housing, Hawaii, working group, zoning, land use, financial incentives, tax credits, water conservation, infrastructure, public health, March4Water, water access, sustainable resources, Honopou Bridge, emergency access, wildfire risk, public safety, structural integrity, community outreach

Summary: The Water and Land Committee met on April 7 and heard testimony on several resolutions and one bill. SB 2405 SD1 HD2, relating to agricultural workforce housing, received support from the Department of Agriculture and Biosecurity, HFTC, and the Hawaii Farmers Union, and the committee later recommended passage as is; one member voted with reservations citing department cost and staffing concerns. The committee also heard HCR 19/HR 20 designating March as March for Water Month, HCR 63/HR 57 urging DLNR and DOT to clarify jurisdiction over Honouliuli Bridge, HCR 85/HR 77 on transferring parcels for the East Kapolei TOD project, HCR 140/HR 132 on vegetation management and fuel reduction in West Maui, HCR 166/HR 156 on identifying East Oahu lands for native Hawaiian tree planting, HCR 82/HR 74 on basic shelter standards for rapid deployment housing, HCR 98/HR 90 on a Honolulu housing pattern book, HCR 104/HR 96 on North Shore coastal trails, HCR 106/HR 98 on endorsing Waikiki as a world surfing reserve, HCR 141/HR 133 on Maui fire code enforcement, and HCR 165/HR 155 on permanent pickleball nets and lighting at Kamiloiki Community Park. Testimony was generally supportive on most measures, with several agencies and organizations submitting written comments or appearing in support. HCR 82/HR 74 drew the most discussion: the State Council on Developmental Disabilities supported the intent but asked that accessibility be considered on the front end, while another testifier opposed the resolution, arguing it could turn temporary emergency shelters into permanent substandard housing and should be deferred. Committee members discussed temporary versus permanent housing standards and accessibility, and the chair later said the measure would be amended to require permanent units to meet appropriate code standards and to note accessibility concerns in the committee report. On HCR 140/HR 132, DLNR testified that firebreak maintenance on its Waianae lands would be costly, and members noted funding and staffing implications. At the end of the meeting, the committee adopted the chair’s recommendations on the measures it voted on. SB 2405 was passed with a reservation from one member; HCR 19/HR 20, HCR 63/HR 57, HCR 85/HR 77, HCR 98/HR 90, HCR 104/HR 96, HCR 106/HR 98, HCR 141/HR 133, and HCR 165/HR 155 were passed unamended, while HCR 140/HR 132 was passed with reservations and HCR 166/HR 156 and HCR 82/HR 74 were passed with amendments. The committee then adjourned.

Transcript Highlights:

• that the local hospitals receive the money and not by a centralized hospital system or corporate parents
• on whether that's appropriate for minors to make life-changing decisions under the influence of a parent
• Senate Bill 14 passed last session authorizing this and having the parent authorization on this particular
• And while we sometimes focus on organizations that deliver foster care services, foster parents and kinship

Bills: HB35, HB138, HB754, HB1314, HB1612, HB2254, HB2510, HB2789, HB3560, HB3597, HB4224, HB4273, HB4643, HB4783, HB138

Keywords: peer support, first responders, mental health, confidentiality, emergency services, health impact analysis, cost analysis, coverage mandates, health insurance, legislative analysis, health care data, human trafficking, trafficking prevention, medical assistant training, health care facilities, hospital compliance, clinic compliance, anti-retaliation, whistleblower protection, employee reporting

Bills: HCR74, HCR95, HB705, HB1048, SCR23, SCR31, SCR38, SB49, SB233, SB307, SB326, SB387, SB401, SB435, SB495

Keywords: trade commission, international relations, Louisiana, United Kingdom, economic exchange, cultural exchange, infrastructure investment, sales tax, exemptions, credits, rebates, uniformity, legislative rules, fiscal report, contempt, legislature, disorderly conduct, bribery, arrest, legislative privilege

Transcript Highlights:

• Right now, Arizona laws allow supervised parenting time, but it doesn't...
• And I want to share briefly why this matters beyond policy.
• I am an Arizona constituent, and my husband and I are former foster parents.
• And see if we can focus on parent education. Mr.
• Parents don't want to talk about it.

Bills: HB2014, HB2111, HB2156, HB2165, HB2202, HB2305, HB2321, HB2399, HB2403, HB2416, HB2418, HB2446, HB2601, HB2615, HB2620, HB2812, HB2939, HB2940, HB2955, HB2957, HB2960, HB2992, HB4026, HB4049

Keywords: air emissions, fuel blends, environmental quality, feasibility study, Arizona Department of Agriculture, driver license, examinations, motorcycle awareness, public safety, traffic laws, livestock, compensation, funding, ranching, agriculture, veterans, state parks, admission fees, military exemption, recreation access

Summary: The committee heard House Bill 2615, a strike-everything amendment creating an Independent Oversight Committee tied to the Department of Child Safety, with authority to review DCS practices, request briefings and audits, visit sites, and receive confidential complaints, along with a $2.2 million appropriation. The sponsor and several parents and advocates testified that stronger independent oversight was needed because of serious DCS failures affecting children and families. Some members supported the goal but objected to housing the committee in the Ombudsman’s office or questioned whether the structure was the right approach. The strike-everything amendment was adopted, but the bill itself then failed on a 5-5 vote. The committee then passed House Bill 2620, which provides $300,000 annually for five years to the Arizona Department of Veterans Services to grant funds to emergency shelters serving veterans without requiring scheduled intake appointments. The sponsor and shelter representatives said the money would support trauma-informed case managers, help veterans connect to VA and shelter resources, and move the state closer to functional zero for veteran homelessness. The bill received unanimous support and a do-pass recommendation. House Bill 2321 also passed unanimously. It requires DCS to place a security freeze on the credit reports of children entering foster care, with the freeze remaining until age 16 unless the child later chooses otherwise, and includes a $100,000 appropriation and one ongoing FTE. The sponsor said foster youth are especially vulnerable to identity theft and need automatic protection. House Bill 2601, which directs ADOT to seek federal segmentation for the Interstate 11 project between Casa Grande and Wickenburg, passed 6-4 after testimony from supporters who said it would keep the project moving and opponents who raised environmental, cost, and litigation concerns. House Bill 2992, a pilot program for child sexual abuse and grooming awareness education in six public schools, also passed 6-4 after testimony from a survivor and advocates; supporters framed it as prevention and critics argued it duplicated existing sex education and should be handled through broader curriculum or parent education. Additional bills considered included House Bill 2156, which appropriates $250,000 to the livestock compensation fund and passed 7-3 despite transparency and conflict-of-interest concerns from an opponent; House Bill 2165, which exempts certain veterans and military members from state park admission fees, as amended to narrow the exemption to retired or disabled veterans and similar National Guard members, and passed 6-4 amid concerns about lost park revenue; House Bill 2960, creating a veterans specialty court grant program and requiring better coordination on incarcerated veterans, which passed 8-0; House Bill 2014, directing studies on gasoline blends and emissions modeling, which passed 6-2 despite concerns about cost and limited impact; and House Bill 2957, preserving non-REAL ID driver licenses and restricting biometric collection and data sharing, which passed 5-4 after amendment.

Transcript Highlights:

• , kinship placements, and foster parents as well. ...parents, kinship placements, and foster parents
• Because I currently represent the foster parents.
• I want to thank the people who came to speak, the parents who shared your stories.
• I want to thank the people who came to speak, the parents who shared your stories.
• Thank you for sharing. Madam Chair? Yes.

Bills: SB1012, SB1099, SB1234, SB1392, SB1489, SB1535, SB1570, SB1609, SB1627, SB1634, SB1661, SB1709, SB1723, SB1725, SB1743, SB1829, SCR1027, SCR1040, SCR1048

Keywords: concealed carry, firearms, restaurants, liquor licensing, public safety, defamation, private figure, public concern, statute of limitations, internet defamation, juvenile court, legal representation, appointed attorney, guardian ad litem, child welfare, election canvass, canvassing board, governing body, election inspection, election access

Summary: The Senate Judiciary and Elections Committee heard and advanced several election, judiciary, child welfare, and criminal justice measures. SB 1489 would require paid petition circulators for initiatives and referenda to disclose their name, state of residence, and paid status verbally and on a badge, add registration requirements for certain local circulators, prohibit pay by signature for local measures, and apply strict compliance and funding-disclosure rules to local initiatives. The ACLU opposed it as compelled speech and a burden on political expression, while the Arizona Chamber supported it as transparency and parity with state-level rules. The committee recommended the bill do pass on a 4-3 vote. SB 1609, an emergency measure concerning political party names, would require proposed party names to be distinguishable from existing parties and bar use of terms like “independent” or similar variations. The Arizona Independent Party opposed it as a retroactive change and “cartel protection,” while county election officials and the Arizona Association of Counties supported it as reducing voter confusion. The committee adopted an amendment and recommended the bill do pass on a 7-0 vote. SCR 1040, a voter-approved constitutional referral, would raise the mandatory retirement age for judges and justices of courts of record from 70 to 75; supporters argued it reflects longer life expectancy and preserves experienced judges, while opponents said voters previously rejected a similar proposal and that an age limit is preferable. It passed 5-2. The committee also considered SB 1234, which changes juvenile court representation rules by requiring a guardian ad litem in dependency and termination cases and allowing appointment of an attorney for the child depending on age and ability to express an opinion. Sponsor Senator Werner said the bill was part of a broader child-safety reform effort informed by cases such as Rebecca Baptiste, arguing that a guardian ad litem with attorney authority would better protect children’s best interests. Child welfare attorneys and advocates opposed the bill, saying children need a dedicated attorney-client relationship, confidentiality, and a voice separate from the court or DCS; DCS remained neutral. The committee adopted an amendment and recommended the bill do pass on a 5-2 vote. SB 1661 would allow a presumed father to be relieved of child support obligations if genetic testing shows he is not the biological father; supporters described cases where men remained liable despite exclusionary DNA results, and the bill passed 6-0. Later, the committee heard election administration and transparency bills. SB 1392 would give governing bodies canvassing elections access to locations where election materials are created, handled, processed, tabulated, or stored, so they can observe procedures and review records while protecting secrecy and security; county officials raised concerns about the term “agent,” and the bill passed 4-3. SB 1634 would require ADOT to provide county recorders with a copy of an applicant’s handwritten signature when facilitating voter registration; county officials said it would improve signature comparison, and the bill passed 5-2 after a vote correction. SB 1743 would redact an individual donor’s employer street number, employer name, or residence address from public campaign finance reports, with penalties for improper disclosure; supporters cited privacy and safety, while opponents argued employer information is important for transparency and identifying influence. It passed 5-2. SB 1099, a strike-everything amendment, set statutory criteria for defamation claims involving public or private figures and public or private concerns, including falsity, reckless disregard, and context; it passed 4-3. After a recess, the committee heard SB 1535, which increases penalties for buyers of sexual conduct, including making the conduct a class 6 felony and adding a $200 assessment to support anti-human trafficking services. The sponsor and supporters, including survivors, law enforcement, neighborhood advocates, and the Maricopa County Attorney’s Office, said the bill targets demand that fuels trafficking and neighborhood disorder. Opponents from criminal justice and anti-violence groups said the bill should include a rebuttable presumption to better protect trafficking victims. The committee adopted an amendment and recommended the bill do pass.

Transcript Highlights:

• foster collaboration between public agencies and private firms, encouraging creative solutions and shared

Bills: SB35, SB1113, SB1365, SB1394, SB2243, SB2245, SB2589, SB2199, SB2200, SB 35

Keywords: transportation, TxDOT, Texas Department of Transportation, road projects, highways, infrastructure, bridge construction, interchanges, corridor improvements, road widening, railroad grade separation, sound barrier, unified transportation program, legislative notice, project prioritization, capital projects, state highway system, Farm-to-Market Roads, San Antonio, Harris County

Transcript Highlights:

• Thank you very much for coming to share this story with us, and my heart goes to you and your wife.
• the pain with this couple and many other couples as well, many other parents.
• The bill updates narrow eligibility criteria and will especially benefit parents in hourly wage jobs
• When families have reliable care, parents can go to work, pursue education, and contribute more fully
• The bill supports parents in their unique journey and meets them where they are.

Bills: HB 1087, HB2504, HB4113, HB5144, HB5146, HB5377, HB5543, SB140, SB264, SB1244, SB1343, SB2121, HR868

Keywords: property owners, board vacancy, special election, association governance, community management, property owners' association, resale certificate, fees, real estate regulation, homeowners, HB 4113, Texas Rising Star Program, child care, child-care providers, Texas Workforce Commission, TWC, safety barriers, crash-rated bollards, bollards, playground safety

Transcript Highlights:

• Chairman, and I wanted to just share a little bit with the committee.

Bills: SB35, SB284, SB296, SB305, SB857, SB995, SB1121, SB1555, SB1902, SCR25, SB 35

Keywords: transportation, TxDOT, Texas Department of Transportation, road projects, highways, infrastructure, bridge construction, interchanges, corridor improvements, road widening, railroad grade separation, sound barrier, unified transportation program, legislative notice, project prioritization, capital projects, state highway system, Farm-to-Market Roads, San Antonio, Harris County

Transcript Highlights:

• I just wanted to talk a little bit about the student parent support initiative.
• who's parenting, and it's really difficult on their children.
• who's parenting and it's really person who's parenting and it's really difficult<00:12:16.320> on<
• Um, we all, I think, share that responsibility and the support for those children.
• So, just wanted to put that on the record. family were my my parents parents family were my my parents

Bills: HF2431, HF2438, HF2783, HF1943

Keywords: higher education, college affordability, student aid, state grants, North Star Promise, scholarships, financial aid, Minnesota State, University of Minnesota, Office of Higher Education, tuition relief, work-study, child care grants, hunger-free campus, food insecurity, student parents, pregnant students, parenting students, sexual misconduct, Title IX

Transcript Highlights:

• And I want to make it very clear: we're talking about very highly engaged parents.
• We all wish you the best, and thank you for sharing that very difficult story with us.
• And shared parenting is happening, whether it's 50%, 40%, who gets, you know, all the things.
• We had some concerns that we shared before the bill was entered. We shared those concerns.
• Small and I share differing recollections of our conversations.

Bills: HF2233, HF1999, HF1995, HF1614, HF2781, HF1775, HF1316, HF2127, HF2521, HF689, HF2380, HF1273

Keywords: Uniform Special Deposits Act, special deposit, banking law, financial institutions, escrow, escrow account, trust account, security deposit, beneficiary, depositor, creditor process, garnishment, attachment, levy, setoff, recoupment, financial market infrastructure, retirement benefits, compensation, earnest money

Transcript Highlights:

• Um then in fact that custodial parent.
• parenting is happening.
• She said they would like to know how often shared parenting is happening, whether it is 50 percent or
• parenting is happening whether shared parenting is happening whether it's<00:57:14.720> 50%<00
• Small and I share differing recollections of our conversations.

Bills: HF2233, HF1999, HF1995, HF1614, HF2781, HF1775, HF1316, HF2127, HF2521, HF689, HF2380, HF1273

Keywords: Uniform Special Deposits Act, special deposit, banking law, financial institutions, escrow, escrow account, trust account, security deposit, beneficiary, depositor, creditor process, garnishment, attachment, levy, setoff, recoupment, financial market infrastructure, retirement benefits, compensation, earnest money

Transcript Highlights:

• <00:35:45.760> uh leading experts on uh on data sharing uh leading experts on uh on data sharing
• today um data sharing today um data sharing is<00:37:58.680> important<00:37:59.680> but
• I do think that if data is being shared, that sharing should be documented, and, uh, that's something
• And a big part of that is sharing data.
• the office could of course share the office could of course share additional<01:15:38.400> data

Bills: HF1855, HF102, HF1082, HF1354, HF2184, HF1792, HF2296, HF2429, HF2543, HF2566

Keywords: veterans, benefit services, accreditation, consumer protection, civil penalties, disclosure requirements, HF102, Sibley County Road 166, Freedom Drive, Arlington, Sibley County, Minnesota transportation bonds, bonding bill, capital investment, road extension, highway access, intersection improvements, right-of-way acquisition, water main, sewer improvements

Bills: HB4248, HB3194, HB3849, HB4095, HB4302, HB3342, HB3344, HB3287, HB3645, HB3647, HB3930, HB3931, HB1818, HB4454, HB4336

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, pregnancy centers, abortion, abortion-inducing drugs

Transcript Highlights:

• clarity for parents.
• Parental rights are fundamental. This bill helps ensure parents and schools are on the same page.
• Better-informed parents may prevent situations where parental rights are usurped or violated.
• I think that the parents did get involved, and they were able to adopt a curriculum that the parents
• Parents across the state are right.

Bills: SB204, SB570, SB735, SB784, SB1207, SB1396, SB1447, SB2392, SB2540, SB747, SB875

Keywords: parental rights, education, school trustees, training, handbook, truancy, attendance policy, chronic absenteeism, school attendance, student absence notifications, parent notification, home visit, attendance officer, truancy court, school district, open-enrollment charter school, student support services, school counselor, principal, administrator

Transcript Highlights:

• They make recommendations on how to vote shares. A lot of Retirement systems.
• We are going to bar officials from sharing submitted bid terms.
• Bar officials, including state officials, from barring or from sharing bid notice information.
• allows established children to elect a survivor benefit if they're unmarried public safety officer parent

Bills: HB1739, HB1784, HB1889, HB2116, HB2206, HB3625, HB2939, HB3028, HB3265, HB3313, HB3413, HB3414, HB3415, HB3416, HB3417, HB3418, HB3420, HB3588, HB3748, HB3721, HB3852, HB4132, HB4263, HB4303, HB4311, HB4428, HB4429, HB4434

Keywords: retirement, law enforcement, disability benefits, pension system, Oklahoma, education reform, local control, student outcomes, curriculum changes, school funding, public retirement systems, pension, retirement benefits, cost-of-living adjustment, COLA, inflation adjustment, CPI-U, Consumer Price Index, firefighters pension, police pension

Bills: HB2650, HB2696, HB3177, HB3264, HB3298, HB3321, HB3322, HB3497, HB3499, HB3500, HB3742, HB3845, HB3941, HB3970, HB3980, HB3981, HB4421

Keywords: probate, estate administration, summary administration, decedent, inheritance, open records, educational records, cybersecurity, student privacy, confidential information, court reporters, salaries, legislation, employment compensation, state administration, Oklahoma, criminal justice, minimum sentences, parole eligibility, violent crimes

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC

Bills: HB2315, SB2471, HB306, HB1692, HB1842, HB2171, HB2207, HB2343, HB2296, HB389, HB469, HB1510, HB1573, HB1705, HB1858, HB1875, HB1946, HB1961, HB1962, HB2001, HB2093, HB2096, HB2097, HCR200, HCR144, HCR33, HCR154, HCR165, HCR186, HCR206, HCR166, HCR31, HCR85, HCR103, HCR117, HCR180, HCR112, HCR18, HCR105, HCR173, HCR137, HCR179, HCR32

Keywords: vacation payout, down payment assistance, state employee benefits, housing crisis, homeownership, Department of Health, SB2471, Hawaii, corporate powers, artificial persons, business entities, election spending, political spending, campaign finance, ballot measure, ballot issue, electioneering, corporations, nonprofit corporations, LLC