Bills: SJR 12, SCR 39, SB 27, SB 29, SB 241, SB 406, SB 414, SB 464, SB 568, SB 578, SB 609, SB 660, SB 689, SB 693, SB 785, SB 857, SB 879, SB 921, SB 922, SB 955, SB 985, SB 993, SB 996, SB 1008, SB 1035, SB 1036, SB 1059, SB 1098, SB 1120, SB 1122, SB 1147, SB 1188, SB 1197, SB 1209, SB 1227, SB 1245, SB 1267, SB 1307, SB 1321, SB 1332, SB 1386, SB 1396, SB 1453, SB 1484, SB 1494, SB 1536, SB 1537, SB 1596, SB 1610, SB 1664, SB 1741, SB 1814, SB 1822, SB 1841, SB 1948, SB 2065, SB 2155, SB 2188, SB 2230, SB 2406, SB 2407

Keywords: parental rights, education, constitutional amendment, school choice, child education, business organization, internal management, corporate governance, partnerships, liability reduction, public camping, homelessness, local governance, enforcement, state authority, local entity, complaints, housing, public safety, birth certificate

Transcript Highlights:

• The senate companion bill is an update to the Alabama business and nonprofit code.
• Basically, on page 46 and on page 143, it is to keep the status quo of the current code.
• The language that is in the amendment is simply going back to what the current code is, and this is dealing

Bills: HB2, HB43, HB49, HB94, HB137, HB156, HB200, HB250, HB3, HB42

Keywords: vaccination, parental consent, minors, medical consent, guardian approval, criminal procedure, split sentencing, probation, Class A felony, Class B felony, minimum confinement, HB49, Alabama criminal code, capital offense, capital punishment, death penalty, rape in the first degree, sodomy in the first degree, sexual torture, child sexual abuse

Transcript Highlights:

• passing this bill we will remove any unnecessary burden on businesses, ensure consistency in our tax code

Bills: HB8, HB9, HJR1, HB22, HB8, HB9, HJR1, HB22

Keywords: HB 8, school finance, compressed tax rate, maximum compressed tax rate, MCR, PYMCR, property tax, school district taxes, Education Code, Tax Code, state aid, school funding formula, local school taxes, Texas school finance, tax rate compression, public education funding, ad valorem tax, tangible personal property, income-producing property, business personal property

Bills: SB1475, SB1447, HB2288, SB1521, SB592, SB1533, HB1276, SB201, SB1477, SB1232, SB1255, SB1327, SB1525, SB1721, SB667, SB1436, SB1317, SB604, SB1325, SB1496, SB2007, SB1567, SB2112, SB1980, SB1735, SB1558, SB1491, SB1287, SB1378, SB1369, SB1441, SB137, SB483, SB843, SB1433, SB1257, SB1365, SJR49, HJR1090, HJR1091, HJR1092, HJR1093, HJR1095, HJR1094

Keywords: memorial, infrastructure, transportation, dedication, Toby Keith, employees insurance, contract awarding, certifications, state procurement, insurance plan, teachers, retirement, postretirement employment, earnings limitations, Oklahoma, artificial intelligence, AI, generative AI, chatbot, conversational AI

Bills: SB1475, SB1447, HB2288, SB1521, SB592, SB1533, HB1276, SB201, SB1477, SB1232, SB1255, SB1327, SB1525, SB1721, SB667, SB1436, SB1317, SB604, SB1325, SB1496, SB2007, SB1567, SB2112, SB1980, SB1735, SB1558, SB1491, SB1287, SB1378, SB1369, SB1441, SB137, SB483, SB843, SB1433, SB1257, SB1365, SJR49, HJR1090, HJR1091, HJR1092, HJR1093, HJR1095, HJR1094

Keywords: memorial, infrastructure, transportation, dedication, Toby Keith, employees insurance, contract awarding, certifications, state procurement, insurance plan, teachers, retirement, postretirement employment, earnings limitations, Oklahoma, artificial intelligence, AI, generative AI, chatbot, conversational AI

Transcript Highlights:

• So, this changes two sections of the trust code.
• this this changes two sections of the this this changes two sections of the trust<00:40:50.640> code
• And again, the goal here is trust code.
• into<00:41:37.359> into<00:41:37.760> conformity<00:41:38.319> with trust code
• into into conformity with trust code into into conformity with those<00:41:38.880> best<00:41

Bills: SB309, HB192, SB178, SB179, SB237, HB10, HB107, HB189, HB37, HB226, SB309, HB192, SB178, SB179, SB237, HB10, HB107, HB189, HB37, HB226

Keywords: automated driving systems, oversized vehicles, transportation, regulations, permits, HB192, international wire transfer, wire transfer fee, remittance fee, money transmission business, Alabama Securities Commission, Department of Revenue, Education Trust Fund, ELL instructors, English Language Learner, ESL teachers, income tax credit, remittances, international money transfer, migrant families

Transcript Highlights:

• Courts already have discretion under Article 43.09 of the Code of Criminal Procedure to waive or defer
• The current penalty scheme for the penal code is based on weight.
• This is called deadly conduct under the Texas Penal Code.
• As you probably know, criminal negligence is already defined in the penal code.
• The Code of Criminal Procedure allows this treatment to occur in different counties if the necessary

Bills: HB47, HB171, HB285, HB305, HB449, HB908, HB 1024, HB 1306, HB1443, HB1445, HB1741, HB1866, HB1902, HB2001, HB2282, HB2355, HB2492, HB2637, HB2697, HB3464, HB4263, HB4996, HB5667

Keywords: sexual assault, victim rights, forensic examination, medical care, trauma-informed care, crime victims compensation, evidence retention, chemical dependency, court-ordered treatment, mental health, health care, treatment facility, juvenile justice, criminal justice reform, animal cruelty, nonlivestock, prosecution, veterinary defense, animal welfare, pretrial hearings

Summary: The Senate Committee on Criminal Justice met with a quorum and heard a long agenda of bills on criminal justice, public safety, mental health, victims’ rights, and related administrative issues. Early bills included HB 47, the omnibus sexual assault survivors bill, which would expand post-assault care, require courts to consider delays for adult survivors, bar sex offenders from rideshare driving, allow lease termination regardless of where an assault occurred, and require more reporting from sexual assault response teams. Testimony was generally supportive, though one witness raised concern that the bill’s reporting requirements could jeopardize county grant funding. HB 171, the Annel Borrego Act, would set a minimum period for court-ordered chemical dependency treatment; NAMI Texas supported it. HB 908 would require missing children reports to be sent to the National Center for Missing and Exploited Children within two hours, and HB 1443 would criminalize possession and promotion of childlike sex dolls; both drew supportive testimony and were left pending. HB 567, changing juvenile board chair selection in Parker County, and HB 4263, a TJJD workforce retention bill, were also heard and left pending after brief discussion and adoption of committee substitutes where applicable. The committee also heard several bills focused on jail and prison safety, court process, and victim protection. HB 2282 would raise the arrest warrant fee from $50 to $75; constables supported it as a cost-recovery measure, while the Texas Fair Defense Project opposed it as a regressive fee that burdens low-income defendants. HB 3464 would increase penalties for correctional employees who bring drugs or alcohol into prisons, with support from Harris County jail officials and a formerly incarcerated advocate who described the dangers of contraband and retaliation. HB 285, “Poncho’s Law,” would add criminal negligence to non-livestock animal cruelty offenses; animal welfare advocates said it would close a loophole that lets pet service businesses avoid accountability, and the bill was left pending. HB 2355 would keep certain Crime Victims Compensation records confidential when held by the Attorney General, and HB 2637 would standardize jury exemption ages and clean up jury disqualification reporting; both were left pending after limited testimony. Mental health and competency-related bills received significant attention. HB 305 would require a pretrial hearing within 14 days after a defendant is restored to competency, aimed at reducing repeated decompensation and the forensic waitlist; NAMI Texas supported it. HB 1741 would tighten procedures for not-guilty-by-reason-of-insanity outpatient commitments by requiring a stronger nexus to the receiving county and clearer supervision authority; law enforcement and mental health witnesses said it would improve public safety and treatment success. HB 2492 would make the four-hour family-violence post-bond cooling-off period mandatory rather than discretionary, and HB 1445 would allow a managed assigned counsel director to designate someone to approve certain payments for indigent defense attorneys; both were left pending. HB 1024 would require prompt execution of warrants for parole violators on superintensive supervision, and HB 1306 would extend first-responder-style benefits to death investigation professionals; neither drew opposition in the hearing. The committee also heard a series of public integrity and technology bills. HB 449 would expand the deepfake sexual content statute to include sexually explicit images, with Public Citizen supporting the change as necessary to address a rapidly growing problem. HB 1902 would create a new offense for “jugging,” or following bank or ATM customers to rob them; the Texas Bankers Association supported it. HB 2697 would require sureties to notify prosecutors before surrendering a felony defendant’s bond, and HB 2001 would sharply increase penalties for misuse of public information for financial gain and related coercion, with prosecutors and Texas Rangers describing bid-rigging and public corruption investigations as difficult to prove under current law because of short limitations periods and limited penalties. HB 1866 would grant Texas peace officer authority to National Park Service rangers within Texas park boundaries, and HB 4996 would increase penalties for fraudulent liens filed against public servants. Throughout the hearing, most bills were left pending after testimony, and several committee substitutes were adopted without objection.

Bills: HB1540, HB3837, HB5571, SB370, SB2425

Keywords: government review, Texas Sunset Act, regulatory oversight, agencies, sunset provisions, autonomous vehicles, regulation, safety, criminal offense, Autonomous Vehicle Commission, registration, regulations, Level 4 automation, Level 5 automation, self-driving technology, traffic laws, permit system, collision reporting, safety standards, Automated Vehicle Commission

Transcript Highlights:

• Aledo ISD has coded my child as the most disabled in order to get the most funding, and yet they have
• The reason they lie in the legal profession, in my mind, is something called the Texas Education Code
• Senate Bill 582 will take away that exemption to public disclosure under Chapter 582 of the Government Code
• this committee substitute. simply adds the words "and implement" to the appropriate section of the code

Bills: SB205, SB582, SB625, SB1884, SB1903, SB2600, SB2617, SB2751, SB111, SB3061, SB1908

Keywords: fetal development, health curriculum, public schools, middle school health education, grade 7, grade 8, State Board of Education, school health advisory council, Texas Education Code, pregnancy, reproductive health, infertility, birth defects, prenatal development, unborn child, trimester, medically accurate instruction, age-appropriate instruction, drug and alcohol effects, lead exposure

Transcript Highlights:

• , groundwater, or surface water.
• Won't it harm our water and our fields?
• We had a couple of different stations focused on wildlife and focused on water, looking at water quality
• and the water cycle.
• Wind and solar don't need water to generate power, so they save a billion gallons of water already.

Bills: SB458, SB819, SB1238, SB1642, SB1643, SB1644, SB1791, SB1810, SB1824, SB1825, SB758, SB1455, SB1706

Keywords: insurance appraisal, property insurance, auto insurance, homeowners insurance, residential property, disputed loss, loss valuation, appraisal clause, appraiser, umpire, Texas Department of Insurance, TDI, insurance dispute resolution, claims adjustment, total loss, windstorm insurance, FAIR Plan, surplus lines insurance, policyholder, insurer

Bills: SB1265, SB1198, SB2046, SB1415, SB1714, SB1962, SB26, SB172, SB260, SB264, SB1525, SB1332, SB1998, SB1378, SB1771, SB1919, SB2018, SB1936, SB1612, SB1543, SB1260, SB1988, SB1859, SB2041, SB1257, SB1726, SB1236, SB1633, SB1413, SB1317, SB1360, SB1342, SB1477, SB1189, SB1546, SB1524, SB1338, SB1193, SB1812, SB1617, SB1638, SB504, SB2072, SB1283, SB1216, SB1655, SB2011, SB1643, SB1446, SB1256, SB1258, SB1441, SB1224, SB1448, SB1496, SB1597, SB1621, SB1827, SB2066, SB2104

Keywords: healthcare authority, property lien, county treasury, local government, Oklahoma, municipalities, campsite regulation, Department of Environmental Quality, unauthorized camps, public safety, environmental standards, nondisclosure agreements, state employment, employee rights, transparency, government accountability, employee suggestions, cost savings, state agencies, incentives

Bills: HB3724, HB3392, HB3466, HB4060

Keywords: high-demand facilities, electric utilities, public infrastructure, water management, taxpayer-funded subsidies, decommissioning plans, local control, citizen initiative, referendum, electric utility, large load customers, infrastructure, utility planning, electricity rates, cost allocation, data centers, artificial intelligence, advanced manufacturing, ratepayer protection, HB3466

Transcript Highlights:

• But I don't know necessarily that it has the effect of coding it here, likely does not have the effect

Bills: HF22, HF45

Keywords: parent's bill of rights, parental rights, minor consent, minors, parents, guardians, education rights, school records, home schooling, charter school, private school, health care consent, medical privacy, patient records, exam room access, biometric data, DNA samples, blood samples, mental health, physical health

Transcript Highlights:

• Bill 2056 appropriates $100,000 from the state general fund in FY 2027 to the Arizona Department of Water
• We should be deeply investing in water conservation and not allowing for more groundwater pumping.
• We should be deeply investing in water conservation and not allowing for more groundwater pumping.
• the biometric identifiers go in the bill, when I was looking at the REAL ID Act and the associated code
• They failed the code, and then they're put out of service.

Bills: HB2056, HB2057, HB2224, HB2257, HB2265, HB2311, HB2352, HB2367, HB2369, HB2446, HB2532, HB2592, HB2752, HB2809, HB2957

Keywords: brackish water, groundwater, desalination, water resources, feasibility study, environmental impact, special plates, centennial, Arizona Department of Transportation, vehicle registration, commercial discounts, Arizona Centennial, produce incentive, agriculture, economic support, funding, Arizona, boating, watercraft licensing, law enforcement

Summary: The committee approved the March 10, 2026 minutes and then considered several bills. HB 2056, appropriating $100,000 for an Arizona Department of Water Resources feasibility study on brackish groundwater desalination, passed 6-3 despite concerns that it could encourage more groundwater pumping and worsen subsidence or impacts to tribal lands. HB 2057, which lowers the Arizona Centennial Special Plate renewal fee from $25 to $20, also received a do-pass recommendation, 7-2, with some members objecting to the special plate’s focus and the reduced fee. HB 2224, appropriating $1 million annually to DES for the produce incentive program, drew strong support from nonprofit and food-access advocates who said the Double Up Food Bucks program helps families, farmers, and local markets; it passed 9-0. HB 2257, changing the allocation of watercraft registration revenues among the Watercraft Licensing Fund, Lake Improvement Fund, and boating safety/law enforcement funds, passed 6-3 after criticism that the bill was heard without a sponsor present and concern about shifting money away from Game and Fish. HB 2265, barring courts from charging defendants for public defender or court-appointed counsel costs and related criminal-case fees, passed 7-1 amid debate over constitutionality, cost shifting to counties, and whether the bill should be amended to offset lost revenue. The committee then took up HB 2311, which imposes disclosure, content, parental-control, and self-harm response requirements on publicly available conversational AI services for minors. The sponsor and supporters framed it as child protection, while opponents warned about privacy, surveillance, and overbroad definitions; an Epstein amendment expanding the bill to broader conversational technology was rejected, and the bill passed 7-2. HB 2752, moving authority over international trade offices from the Arizona Commerce Authority to legislative appropriations and reporting, passed 6-3 after a proposed data-and-research amendment was also rejected. Finally, HB 2957, requiring ADOT to continue offering non-REAL ID licenses and limiting biometric collection and data sharing, prompted extensive testimony for and against; supporters emphasized privacy and choice, while opponents warned it could conflict with federal CDL and REAL ID requirements. The transcript cuts off during the discussion of HB 2957, before a final vote is shown.

Transcript Highlights:

• infrastructure or renewed water infrastructure that's needed for housing development.
• And just want to make sure that we include in that conversation about the needs for water structures,
• water infrastructure, that housing development is a big part of that, where growth happens, how our
• This is consistent with a lot of the water bills that we've seen.
• We've had numerous water bills on both sides of the aisle, a lot of great interest spent a lot of time

Bills: SB1290, SB1332, SB1369, SB1379, SB1381, SB1386, SB1390, SB1428, SB1584, SB1696, SB175, SB1778, SB1794, SB1806, SB1836, SB201

Keywords: 2-1-1 services, revolving fund, Department of Human Services, crisis pregnancy, abortion, legal funding, housing, infrastructure, water projects, Oklahoma Water Resources Board, economic development, zero-interest loans, clawback provision, local contractors, mental health, crisis services, 988 Lifeline, suicide prevention, behavioral health, human trafficking

Transcript Highlights:

• What we are going to do is install welded pipes with shut-off valves so that we can turn this heated water
• The project addresses the complete reconstruction of sanitary sewer and water distribution systems, including
• They are the original water and sewer infrastructure and are in a state of increasing failure.
• This development site includes a public plaza, a playground, water features, connections to the surrounding

Bills: HF474, HF218, HF210, HF441, HF691, HF720, HF1068, HF1314, HF1465, HF1860, HF2046, HF1389, HF2404, HF2854, HF2985, HF3128, HF3103, HF778, HF3125

Keywords: HF474, Hubert H. Humphrey, Henry Mower Rice, Statuary Hall, United States Capitol, statue replacement, capital investment, general fund appropriation, Minnesota State Capitol, Minnesota State Historical Society, public art, commemorative statue, National Statuary Hall Collection, commissioner of administration, cultural heritage, monument, Washington D.C., HF218, Minnesota, Department of Public Safety

Transcript Highlights:

• Um so as simple as that water off.
• <00:27:01.679> main Street, and a bailing water main Street, and a bailing water main extension
• <00:27:10.039> infrastructure original water and sewer infrastructure original water and sewer
• public plaza, a playground, a water public plaza, a playground, a water features,<00:35:10.320><
• <01:26:52.080> These public storm water pond. These public storm water pond.

Bills: HF474, HF218, HF210, HF441, HF691, HF720, HF1068, HF1314, HF1465, HF1860, HF2046, HF1389, HF2404, HF2854, HF2985, HF3128, HF3103, HF778, HF3125

Keywords: HF474, Hubert H. Humphrey, Henry Mower Rice, Statuary Hall, United States Capitol, statue replacement, capital investment, general fund appropriation, Minnesota State Capitol, Minnesota State Historical Society, public art, commemorative statue, National Statuary Hall Collection, commissioner of administration, cultural heritage, monument, Washington D.C., HF218, Minnesota, Department of Public Safety

Transcript Highlights:

• The federal investment, however, is contingent upon the city delivering the necessary water, wastewater
• This will allow all the households to have access to clean drinking water. And we have Mr.
• I’m also very appreciative to have this heard and moved to have real safe drinking water back in Ganado
• They have a high water table, and water has been extended from our community to a 25-mile radius, and
• It’s about time that we get more people fresh running water.

Bills: SB1041, SB1050, SB1131, SB1138, SB1249, SB1267, SB1272, SB1317, SB1461, SB1488, SB1504, SB1517, SB1523, SB1580, SB1582, SB1584, SB1585, SB1602, SB1630, SB1654, SB1672, SB1673, SB1718, SB1761, SB1819, SB1826, SB1827

Keywords: electronic monitoring, nursing care, assisted living, resident rights, privacy, consent, surveillance, veterans, lifetime pass, state parks, Arizona, access, disabled veterans, cardiac arrest, defibrillators, school safety, emergency response, CPR training, Arizona education funding, automated license plate readers

Summary: The committee first considered Senate Bill 1630, which would direct AHCCCS to seek federal approval for a home- and community-based services program for adults determined to be seriously mentally ill, with quarterly implementation updates, stakeholder input, and a cap on enrollment. The sponsor and advocates from Arizona Mad Moms argued the bill would create an assisted-living-style Medicaid option for the most disabled SMI individuals, improve continuity of care, and reduce state general fund costs by shifting some expenses to federal Medicaid funding. Access testified neutral, estimating a total fiscal impact of $27.7 million, including $5.83 million general fund, and explained the need for CMS approval. The committee adopted an amendment reducing the initial cap to 250 members, changing reporting frequency, and adjusting eligibility and expansion conditions, then passed SB 1630 as amended on a 10-0 vote. The committee next heard Senate Bill 1131, which originally required school districts and charter schools to adopt cardiac emergency response plans and appropriated $1 million for implementation. An amendment replaced the mandate with a reporting requirement on AED counts, CPR/AED-trained staff, and whether schools have a plan, while keeping a grant component for AEDs and prioritizing rural schools. The American Heart Association supported the amended approach as a way to gather baseline data and target resources, and members discussed AED training, school preparedness, and whether the funding should favor rural or high-population schools. The committee adopted the amendment and passed SB 1131 as amended on a 9-1 vote, with Senator Kuby voting no and several members explaining concerns about funding and priorities. The committee then took up Senate Bill 1582, which concerned the school safety interoperability fund. An amendment shifted the appropriation from the Department of Education to the Department of Administration and allocated funds to specific county sheriff offices for continuing operation and maintenance of existing interoperability systems, while narrowing the program to public safety agencies and school districts and requiring twice-yearly testing. Sheriffs, a county school superintendent, and the Arizona Sheriffs Association described the systems as useful for drills and real emergencies, improving communication between schools and first responders; one speaker noted the program had been used in drills and at least one live deployment. Some members questioned the audit findings, the focus on rural counties, and whether the program was a good use of funds, while supporters emphasized its value for school safety. The committee adopted the amendment and passed SB 1582 as amended on a 6-4 vote. Finally, the committee began hearing Senate Bill 1504, which would change retirement rules for Tier 2 and Tier 3 public safety personnel by allowing earlier normal retirement and shortening the COLA waiting period, with an amendment exempting the changes from the statutory pre-funding requirement. Supporters from firefighter and police groups said the bill would improve recruitment and retention and let employees receive earned benefits sooner, while city, county, and taxpayer representatives warned it would add substantial unfunded liabilities and undermine the 2016 pension reforms. Actuarial testimony estimated significant costs, including tens of millions in annual or upfront impacts depending on how the change is funded, and members debated whether the amendment would shift costs onto future taxpayers or simply spread them over time. The transcript ends during continued testimony and discussion on SB 1504, before a final vote is reached.

Bills: HR94, HR95, HR96, HR97, HR98, HR99, HR100, HR101, HR102, HR103, HR104, HR105, HR106, HR107, HR108, HR109, HR110, HR111, HCR45, HCR46, HCR47, HCR48, HCR49, HCR50, HR92, HR93, HCR44, SB11, SB72, SB78, SB151, SB207, SB210, SB219, SB241, SB286, SB324, SB351, SB376, SB409, SB411, HR74, HCR26, HB4, HB98, HB108, HB131, HB151, HB161, HB244, HB288, HB294, HB305, HB310, HB320, HB336, HB380, HB392, HB403, HB420, HB459, HB476, HB513, HB540, HB596, HB608, HB615, HB631, HB637, HB648, HB665, HB682, HB789, HB813, HB815, HB835, HB870, HB905, HB915, HB933, HB938, HB944, HB971, HB987, HB1040, HR15, HR20, HCR14, HCR6, HCR19, HCR10, HB81, HB134, HB154, HB163, HB170, HB194, HB217, HB220, HB254, HB259, HB290, HB308, HB311, HB360, HB382, HB401, HB410, HB417, HB463, HB575, HB592, HB718, HB723, HB750, HB755, HB776, HB812, HB844, HB882, HB888, HB961, HB966, HB980, HB54, HB67, HB73, HB125, HB133, HB158, HB168, HB169, HB191, HB195, HB245, HB280, HB283, HB296, HB319, HB339, HB399, HB407, HB448, HB550, HB591, HB826, HB995, HB1085, HB1086, HB722, HB140, HB468, HB546, HB746, HB842, HB923, HB166, HB349, HB352, HB429, HB436, HB588, HB747, HB780, HB782, HB911, HB827, HB953, HB796, HB901, HB9, HB52, HB58, HB193, HB284, HB400, HB570, HB577, HB582, HB605, HB733, HB735, HB868, HB952

Keywords: Sanfilippo Syndrome, awareness, genetic disorder, cognitive impairment, Louisiana, Alzheimer's, dementia, caregivers, public health, health education, civil bench warrants, judgment debtors, notification process, judgment debtor examination, Louisiana State Law Institute, Knock Knock Children's Museum, early childhood education, economic development, community engagement, Louisiana legislature

Transcript Highlights:

• which would conform Minnesota's tax code which would conform Minnesota's tax code to<00:41:03.839
• NFIB also supports House File 3817, which seeks to conform Minnesota's tax code to the federal changes
• NFIB supports this bill, which seeks to conform Minnesota's tax code to changes that the federal tax
• code recently made to research and experimentation expensing provisions.
• code recently made to research and experimentation expensing provisions.

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