Transcript Highlights:

• Members, one o'clock having arrived, we will call the meeting of the Transportation Finance and Policy
• funding and finance aspects of the<00:02:14.200> program<00:02:15.200> uh<00:02:15.319
• <00:04:21.120> or particularly looking at gaps or particularly looking at gaps or bottlenecks
• <00:58:24.000> of system has a funding gap of system has a funding gap of approximately<00
• What do you think about, you know, the size of our system and this gap? What can we do?

Keywords: 1183, house

Transcript Highlights:

• California and the Department of Finance on developments since our first hearing in February.
• Mary Halterman, Department of Finance. I'm the Assistant Program Budget Manager.
• Finance continues to monitor.
• . financing mechanisms work.
• Recommendations 3 through 11 deal with the financing topic.

Keywords: 988, house, all

Transcript Highlights:

• Department of Finance. Yeah, and I'm on the Department of Finance.
• Department of Finance. Yeah, and I'm on the Department of Finance.
• Department of Finance. Yeah, I know I'm con—Department of Finance.
• Department of Finance? Yeah, and I'm on Department of Finance.
• Department of Finance? Yeah, and I'm on Department of Finance.

Summary: The hearing began with opening remarks on the Governor’s May Revision for child care and human services, with committee members and advocates stressing that the budget should not be balanced on the backs of low-income families, children, and providers. Legislative members and public witnesses strongly opposed the proposed suspension of the child care COLA, reductions to the Emergency Child Care Bridge Program, and the lack of codified rate reform tied to the alternative methodology. Several speakers also urged more support for providers affected by the Eaton fire and other disasters, and called for child care to be funded at the true cost of care and for additional slots to be restored. Administration, LAO, and Department of Education staff described the child care proposal as maintaining existing funding levels while adding administrative resources to prepare for federally required prospective payment changes and single-rate reform. The administration said the May Revision would suspend the 2025–26 COLA and reduce Bridge Program funding to align with utilization, while the LAO raised questions about the size and purpose of the proposed rate-reform and prospective-payment funding and recommended rejecting a Department of Technology exemption. CDE supported continued early education investments but said it would need additional resources if prospective pay were extended to state preschool, and it objected to a proposed reallocation of preschool funds for inclusive education grants. The committee then moved to the IHSS portion of the May Revision. DSS outlined five major proposals: capping provider work hours at 50 per week, eliminating IHSS for undocumented adults age 19 and older, shifting certain Community First Choice reassessment penalties to counties, reinstating the Medi-Cal asset test as a conforming IHSS reduction, and automating the termination of IHSS when Medi-Cal eligibility ends. DSS also discussed funding to implement a federal HCBS access rule and a separate reassessment of IHSS administrative methodology that found counties would need additional administrative funding. Finance said the proposals were intended to slow program growth and improve sustainability, while the LAO said it was still analyzing the package and raised concerns about implementation, county workload, and the potential loss of services. Committee members and public commenters criticized the IHSS cuts, especially the overtime cap and the elimination of services for undocumented adults and people affected by the asset test. Advocates argued that IHSS workers and recipients depend on these services, that county administration is already underfunded, and that the proposals could destabilize vulnerable consumers. The chair closed by saying the committee would continue to fight for child care and would not pause on child care, and the meeting recessed before moving on to the remaining May Revision items.

Transcript Highlights:

• transferring funds between existing projects, and including administrative costs to cover funding gaps
• This bill appropriates the APATER funds to A gap in existing juvenile facility service projects in Rogers
• One is the Boys and Girls Clubs for $3 million to fill gaps and finish out projects.
• Allows them to close out the projects and address any gaps in funding. Move adoption.
• Also, for our SBA lending, which sends business to our banks in the state to finance these companies,

Bills: HB4028, HB4029, HB4059, HB4063, HB4073, HB4074, HB4075, HB4076, HB4077, HB4078, SB1130, SB1131, SB1132, SB1133, SB1134, SB1142, 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

Transcript Highlights:

• This bill and the strike-all amendment addresses a gap in the oversight of Florida's management of bulk-class
• And it does not create new reporting, but it is a tool and a clarity to address that regulatory gap between
• record. and it does not create new reporting, but it is a tool and a clarity to address that regulatory gap
• And so, working with the stakeholders, we created really just closed the regulatory gap so that we say
• This amendment also closes a regulatory gap and ensures that investment advisors managing assets less

Bills: S0204, S0540, S0772, S1294, S1474, S1504, S1708

Keywords: gaming, slot machines, veterans organizations, regulatory compliance, Florida Gaming Control Commission, declaratory statement, criminal penalties, financial regulation, vulnerable adults, information security, financial exploitation, licensing, biosolids, agronomic rate, land application, environmental protection, Florida statutes, nutrient management, recordkeeping, farming

Summary: The Appropriations Committee on Agriculture, Environment, and General Government met with a quorum present and first took up confirmation votes for appointees on tabs 2 through 6, which were recommended favorably without public testimony. The committee then heard CS/SB 1474, which would direct DEP to stop issuing or reissuing permits for Class B biosolids land application when a wastewater treatment facility is reasonably accessible within 50 miles, and it was reported favorably. The committee also heard SB 1708, which removes a timing requirement for veterinarians licensed in good standing elsewhere to qualify for Florida licensure; it received support from Americans for Prosperity and the ASPCA and was reported favorably. Members then considered CS/SB 204 on illegal slot machine operations. An amendment was adopted that set the baseline penalty at a second-degree misdemeanor, elevated violations involving six or more machines or repeat offenses to a third-degree felony, and made violations by a person of authority involving six or more machines or multiple prior convictions a second-degree felony. Testimony supported the bill’s effort to target larger illegal operations while protecting veterans’ organizations and other lawful users from felony exposure; the bill as amended was reported favorably. The committee also adopted a strike-all for CS/SB 1294 addressing Class AA biosolids, requiring agronomic-rate application, recordkeeping, IFAS guidance, and application of fertilizer-related requirements to bulk land application products, with an effective date of November 1, 2026; it was reported favorably after limited questions about oversight and IFAS’s role. Later, CS/SB 772 was heard to allow portable electronics limited licensees to sell “iware” insurance and define that term, and it was reported favorably. CS/SB 1504 updated pre-licensure education for the 440 customer service representative license so a high school student completing a half-credit insurance and personal finance elective can apply upon turning 18; it received supportive testimony from industry groups and was reported favorably. Finally, the committee adopted a strike-all amendment to CS/SB 540 creating cybersecurity program requirements for mortgage and money service businesses, extending oversight to certain investment advisers, clarifying emergency suspension authority for anti-money laundering violations, extending payment deadlines for examination costs, and adjusting director experience requirements for financial institutions; the bill as amended was reported favorably. Senators McClain and Truenow requested to be recorded as voting in the affirmative on tabs 11 and 13, and the committee adjourned at the end of the agenda.

Transcript Highlights:

• starts spending again, you had that, a big increase in, in monetary demand for goods and services financed
• things that are normally financed with general revenue state general revenue combined with the takeoff
• locals need to be taxing at their maximum tax effort, and then the state comes in and fills up the gap
• Oh, actually, I can tell you the Foundation school program, which is the, the school finance formulas
• Um, if you include all of Texas Education Agency funding, so not just the school finance formulas, but

Transcript Highlights:

• Increase in monetary demand for goods and services financed by the extra savings. combined with cost
• things that are normally financed with general revenue. general revenue combined with the takeoff in
• locals need to be. taxing at their maximum tax effort, and then the state comes in and fills up the gap
• The school finance formulas, the biennial recommended amount is 71.8 billion dollars.
• So not just the school finance formulas, but grants and the administration of that as well.

Keywords: 1184, house, all

Transcript Highlights:

• Um, even Budget and Finance has testified that it does not meet criteria in 37-52.3.
• The one kind of gap is there isn't really anything right now to help specifically with startup businesses
• , um, and we see this as a good way to fill that gap for businesses that aren't yet able to get commercial
• Also going to ask to add to the committee notes a total of $750,000 for consideration in Finance.
• <01:01:31.880> on 750,000 for consideration and Finance on 750,000 for consideration and Finance

Keywords: 910, house, all

Summary: The Committee on Economic Development and Technology met on February 5, 2025, and heard testimony on several bills related to economic development, broadband, tax policy, and family support. HB 455 drew support for a startup-business loan program, with DBEDT, the Hawaii Food Industry Association, the Chamber of Commerce of Hawaii, and Hmua Collective among those in favor; Tax Foundation Hawaii questioned the need for a special fund. HB 437, concerning Hawaii trade/investment offices, received support from DBEDT and Hawaii Friends for Civil Rights, and members asked DBEDT about how to measure return on investment from the overseas offices. HB 650, dealing with broadband-related administration, was supported by DBEDT, the Department of Agriculture, the Hawaii Food Industry Association, and others, while committee discussion focused on the role of the state’s trade and investment offices and broadband administration. HB 935, on digital navigator support, received testimony in favor from DBEDT, the Hawaii State Council on Developmental Disabilities, the University of Hawaii system, and others, but also drew comments about consumer representation and the need for service on neighbor islands. The committee also heard strong testimony on tax and family-related measures. HB 572, which would remove the grocery tax, received overwhelming support from groups including the Hawaii Food Industry Association, AARP Hawaii, and others, with testimony emphasizing food insecurity and cost-of-living relief; Tax Foundation Hawaii offered technical comments. HB 701, a caregiver tax credit bill, was supported by AARP Hawaii, Hawaii Children’s Action Network Speaks, and others, with AARP stressing the burden on family caregivers and Tax Foundation Hawaii suggesting the credit percentage be reduced to preserve price-shopping incentives. HB 753, another child and dependent care tax credit measure, drew support from AARP Hawaii, Catholic Charities Hawaii, Hawaii Children’s Action Network Speaks, and others; Tax Foundation Hawaii again raised technical concerns, this time about the complexity of the formula. After testimony, the committee took up decision-making. HB 455 was passed with amendments, including transferring administrative responsibility from the Hawaii Technology Development Corporation to the Community-Based Economic Development Program, blanking out the appropriation, adding one business loan officer FTE, and noting a $95,000 cost. HB 437, HB 650, HB 934, HB 442, and HB 572 were all advanced with amendments, generally involving blanking out appropriations, moving amounts into committee notes, technical cleanup, and setting effective dates to July 1, 3000. HB 935 was deferred because of overlap with public library programs and uncertainty about federal funding for digital navigator positions. The chair also indicated HB 7 would be amended to add a nonrefundable family caregiver tax credit and related technical changes, but the transcript cuts off before final action on that bill.

Transcript Highlights:

• <00:23:44.600> Calbert president for budget and finance Calbert president for budget and finance
• So we think it's more efficient, not only for our finances but for our harbor users' finances also, if
• just like to share with the finance just like to share with the finance committee<02:21:06.120><
• director sniffin just for the finance director sniffin just for the finance committee<02:21:18.080
• <05:31:40.480> uh this is a budget and finance uh this is a budget and finance uh mechanism

Keywords: 910, house, all

Summary: The House Finance Committee held an informational briefing with the University of Hawaiʻi, led by new President Wendy Hensel and Vice President for Budget and Finance Calbert Young. Hensel outlined the university system’s scope, student demographics, research activity, and campus missions, emphasizing four strategic priorities: serving Native Hawaiians and Hawaiʻi, student success, workforce development, and economic diversification through innovation and research. She highlighted the system’s enrollment, research funding, and the roles of Mānoa, Hilo, West Oʻahu, the community colleges, and specialized institutions such as JABSOM and the Cancer Center. Young then reviewed the budget request, focusing largely on making prior one-time appropriations permanent and supporting recurring needs. Items included funding for Mānoa athletics, the Hawaiʻi Institute for Marine Biology, K-12 teacher education, Pamantasan Council support, Hilo programs, Windward’s mental health technician certificate, Maui’s practical nursing bridge program, and student support positions such as financial aid and admissions counselors. He also described workforce-related requests tied to nursing expansion at Mānoa and West Oʻahu, as well as facilities support at West Oʻahu. A major portion of the testimony addressed the university’s two Kakaʻako medical facilities. Young explained that declining tobacco settlement and cigarette tax revenues are no longer sufficient to cover debt service for JABSOM and the Cancer Center, so the governor’s budget includes general fund support to supplement those obligations. He also described a regents-approved request not included in the governor’s proposal: expanding the Hawaiʻi Promise financial aid program to the four-year campuses, estimated at about $11–12 million. No votes or formal committee actions were taken during the briefing.

Transcript Highlights:

• SB 1003 directly addresses that gap.
• But financing costs can add another one to two percent as well.
• SB 1093 fixes the gap in current law.
• timelines ...threatened financing timelines.
• California's housing crisis is in many ways a financing crisis.

Summary: The committee heard several housing-related bills, beginning with SB 1003, which would create pro-housing enhanced infrastructure financing districts to help local governments fund infrastructure needed for housing developments. The author and supporters argued that infrastructure costs often prevent projects from penciling out, while the chair expressed support and said the bill would be taken up later when quorum was available. SB 1014 followed, proposing new disclosure requirements for local jurisdictions to provide good-faith estimates of on-site and off-site improvements within 30 days of application, with supporters saying it would reduce late surprises and opposition from several cities citing implementation concerns with the 30-day timelines. The committee then took up SB 802, a Sacramento-region bill requiring a joint powers authority to coordinate housing and homelessness services. Senator Ashby and former Mayor Darrell Steinberg argued that Sacramento’s fragmented system has failed for years and that a JPA would improve accountability, coordination, and use of state funds. The bill drew broad support from local officials, service providers, business groups, and advocates, while some county and city representatives registered opposition or neutral concerns about state-mandated local governance. Several committee members said they were persuaded by the need for regional coordination, though some raised concerns about local control; the chair noted the bill would be moved when quorum allowed. The committee also heard SB 1092 and SB 1093, both focused on mobile home park residents after disasters or park sales. SB 1092 would give residents a right of first opportunity to match a sale offer for a park, with supporters saying it protects vulnerable seniors and preserves affordable housing, while park owners and their representatives argued it would devalue property and raise constitutional and financing concerns. SB 1093 would require more transparent communication, access to property, and consideration of rebuilding or closure after a disaster; supporters cited the long uncertainty faced by Palisades residents, while opponents warned about liability, safety, and burdensome review requirements. Members split along similar lines, with some emphasizing property rights and market impacts and others stressing the need to protect residents and preserve scarce affordable housing.

Transcript Highlights:

• So it's a little bit easier to fill in that gap.
• Yeah, we could put it in the finance bill.
• without going to finance. without going to finance.
• It out when this bill goes to finance because this one also needs to go to finance because it has
• Could they meet back up in, say, Finance?

Keywords: 1187, senate, all

Transcript Highlights:

• I guess my question is, is, and you talked about there's an advocacy gap, but, or there's a gap that
• My constituents live 500 miles away from here, um, that there is potential for there to be gaps.
• Process because if it was so easy we wouldn't have the gaps that exist right?
• not planning to testify originally, but I, I wanted to offer as a resource to fill in some of the gaps
• Each utility is required to file an annual report to review their finances.

Bills: HB 29, HB 685, HB 1633, HB 1689, HB 1690, HB 1918, HB 2010, HB 2500, HB 2608, HB 2626

Keywords: water audit, water loss, water loss mitigation plan, municipally owned utility, municipal utility, water conservation, Texas Water Development Board, TCEQ, Texas Commission on Environmental Quality, water leakage, leak detection, billing data accuracy, utility validation, water audit validation, water scarcity, water management, infrastructure, public utility, conservation plan, administrative penalty

Transcript Highlights:

• I appreciate you laying out the numbers and helping fill in those gaps on this.
• gaps are you concerned about as we move into the upcoming tornado and hurricane seasons?
• So he does an outstanding job of managing our finances.
• Hutman, what gaps do you have?
• Hutman, what gaps do you have?

Summary: The Senate Committee on Transportation met to hear presentations from the Florida Department of Transportation on rural arterial roadways and transportation resiliency, followed by a panel discussion on metropolitan planning organizations (MPOs). FDOT’s Will Watts described the state’s growing population and travel demand, emphasizing that rural arterials are critical for connectivity, freight movement, evacuation routes, and congestion relief. He outlined FDOT’s project selection factors, noted thousands of identified rural arterial needs with billions in unfunded demand, and explained that the department uses community input and long-range planning to prioritize safety, capacity, and economic development. Watts then discussed resiliency planning for hurricanes and flooding, focusing on structural design, storm readiness, and drainage. He highlighted efforts such as elevated bridges, wave attenuators, coastal armoring, drainage upgrades, and materials testing at FDOT’s research facilities to extend service life and reduce storm damage. Committee members asked about local project selection, materials research, LiDAR use, and legislative support; Watts said local coordination drives project priorities and asked lawmakers to protect the Transportation Trust Fund. The MPO panel, led by FDOT’s Kim Holland, explained that MPOs are federally required in urban areas over 50,000 population and that Florida has 27, the most in the nation. Holland said MPOs identify and prioritize transportation needs through long-range plans and public engagement, and she noted that several regions are exploring consolidation after the 2020 Census, especially in Tampa Bay and Southwest Florida. Representatives from MetroPlan Orlando, Forward Pinellas, Pasco MPO, and Hillsborough discussed their structures and the potential benefits and challenges of merging, including representation, governance, funding, and maintaining local voice. Members generally supported regional collaboration, urged patience as studies continue, and emphasized the need for transparent public engagement, while the committee adjourned after no further business.

Transcript Highlights:

• Natalie Griswold, Department of Finance.
• Good afternoon, Henry Ng, Department of Finance.
• It bridges the gap.
• Department of Finance. Henry Ying, Department of Finance. This is a mission priority.
• Department of Finance? Alex Anaya with the Department of Finance.

Keywords: 988, house, all

Transcript Highlights:

• three items on the agenda, and the first is going to be a reappointment confirmation for the Campaign Finance
• Jeff Sigon from the Campaign Finance and Public Disclosure Board up at the testifier table in case there
• /c> have is uh Mr Jeff sigon from the have is uh Mr Jeff sigon from the campaign<00:00:54.760> finance
• and public disclosure campaign finance and public disclosure board<00:00:57.239> uh<00:00:57.399
• It's a huge, glaring gap in our constitution.

Keywords: 1187, senate, all

Summary: The Senate Elections Committee met on February 6, 2025, and first considered the reappointment of Steven Swanson to the Campaign Finance and Public Disclosure Board. Swanson described his background in legal aid, lobbying, judging, and international rule-of-law work, and said he wanted to continue serving the public. Committee members praised his experience and discussed the importance of campaign finance oversight, including preventing corporate participation in Minnesota elections. Senator Wosinski moved to recommend Swanson’s confirmation, and the motion was adopted. The committee then heard Senate File 529, a proposed constitutional amendment to state that elections shall be free, fair, and equal, and that no civil or military power may interfere with the free exercise of the right to vote. Senator Dibble presented the bill as a way to strengthen voting rights and provide a constitutional basis to challenge voter suppression, gerrymandering, and unfair campaign practices. Testimony in support came from David Fischer of Clean Elections Minnesota and Jean Massie of Fair Vote Minnesota, both of whom argued the amendment would protect access to voting, increase confidence in elections, and align Minnesota with other states that have similar language. Members discussed whether the amendment’s broad language could invite judicial interpretation or affect future election laws. Senator Koran questioned how the proposal would improve Minnesota’s already high turnout, while Senator Grant raised concerns that the terms “free, fair, and equal” were undefined and could shift power to the courts. Senator Lucero proposed an oral amendment to add “ensuring one eligible citizen, one vote” after the word “equal,” saying it would address concerns about future voter ID laws. The amendment was restated by counsel and discussed, with Senator Dibble saying it did not significantly harm the bill but suggesting it might imply a requirement he did not intend. The transcript ends during discussion of that oral amendment, and no final vote on the bill itself is shown.

Transcript Highlights:

• Next, we have He Makana O... financial gap by investing in this financial gap by investing in this initiative
• unfortunately there are opportunity gaps unfortunately there are opportunity gaps throughout<05:
• <05:05:45.558> deter throughout the state gaps which deter throughout the state gaps which deter
• culinary Alliance we bridge the gap culinary Alliance we bridge the gap between<05:32:56.480>
• My name is Jennifer Holly, and I'm the finance manager of Big Island Mediation.

Keywords: 910, house, all

Transcript Highlights:

• [Music] The Chair calls the Education Finance Committee to order for Tuesday, April 1st.
• Hello, Chair and members of the House Education Finance Committee.
• Members, we're a finance committee, and dollars don't have a political affiliation.
• You mentioned this is a finance committee. Representative B.
• This is going to be the vehicle bill for Education Finance attendance provision.

Bills: HF51, HF1161, HF2201, HF2786, HF1053

Keywords: HF51, Sibley County, State-Aid Highway 21, capital investment, bonding bill, general obligation bonds, transportation infrastructure, road improvements, sanitary sewer, water main, storm sewer, local infrastructure, county grant, Minnesota Department of Transportation, bond proceeds fund, public works, utility infrastructure, education finance, school district funding, tax base adjustment

Transcript Highlights:

• Committee on Finance.
• I too encourage an I vote on the School Finance Act.
• I too encourage an I vote on the School Finance Act.
• This is probably the second Finance Act.
• finance formula. We kept those promises. finance formula. We kept those promises.

Keywords: 981, all

Summary: The Senate convened with a quorum, approved the journal, and received committee and House messages before moving into third reading and final passage on several bills. Early action included passage of House Bill 1318, which concerns traffic safety near schools; Senator Cutter offered and the chamber adopted a third-reading amendment naming it the Liam Stewart School Zone Act in honor of a child killed in a traffic accident near a school. The bill then passed 33-1. The chamber also passed Senate Bill 134 on payment card network fees, and laid over Senate Bill 17 until April 30. The Senate then considered Senate Bill 45 on workforce development opportunities in Colorado’s nuclear sector, Senate Bill 91 on excluding certain printed news deliverers from employee definitions under labor law, Senate Bill 114 on spirituous liquor manufacturer sales rooms, Senate Bill 162 on releasing healthcare test results to patients, Senate Bill 23 on school finance, Senate Bill 93 on workers’ compensation coverage compliance, Senate Bill 155 on homeowners insurance availability, Senate Bill 146 on restricting single-use food service ware, and Senate Bill 156 on State Workforce Development Council practices. Most of these bills passed, with recorded opposition on several measures: SB 91 passed 26-8, SB 114 passed 31-3, SB 162 passed 29-5, SB 93 passed 19-15, SB 155 passed 22-12, SB 146 passed 20-14, and SB 156 passed 32-2. SB 23, the school finance act, drew broad support and passed 34-0 after multiple senators emphasized education funding priorities and constitutional obligations. During debate, senators highlighted policy rationales and personal stories. On SB 162, Senator Weissman explained his no vote as a patient-autonomy concern despite acknowledging the bill’s earnest intent. On SB 23, supporters said the bill preserved and strengthened K-12 funding, while one senator argued schools should do better on safety and teacher pay. On SB 155, supporters said the homeowners insurance bill could help change market direction and improve affordability. On SB 156, Senator Marchman described the bill’s focus on out-of-school youth and the need to connect young people who are not in education, employment, or training with workforce supports. The Senate also began special-order second reading of consent-calendar bills, adopted the committee reports, and advanced House Bill 1313 on affordable housing fund requirements with amendments related to Prop 123 implementation and stakeholder processes.

Transcript Highlights:

• bonding authority for the rural finance bonding authority for the rural finance authority. authority
• <00:16:00.720> and provide affordable financing and provide affordable financing and effectively
• The tricky part is figuring out how to finance this long term.
• The tricky part is figuring out how to finance this long term.
• Is it going to make them whole, or is there still a gap there? That's question one.

Keywords: 1187, senate, all

Transcript Highlights:

• So, um, that gap right there's about maybe a couple of, uh, 30,000 more people we can help.
• So, um, that gap right there's about maybe a couple of, uh, 30,000 more people we can help.
• quote balance the budget or like finance quote balance the budget or like finance um<00:24:25.920
• This brownfields funding source fills a gap in financing that can make or break a project's feasibility
• , local governments are are financed, local governments are are financed, everything<00:57:49.240

Bills: HF2715, HF2499, HF3420, HF3657, HF2303

Keywords: HF2715, homestead credit refund, property tax refund, property tax relief, homeowner tax relief, homestead credit, co-pay reduction, Minnesota property taxes, tax rebate, state refund, income thresholds, inflation adjustment, property tax circuit breaker, housing affordability, elderly homeowners, fixed income, taxation, Minnesota Statutes 290A.04, renters credit, income tax