Video & Transcript Research : 'deductions'
Page 73 of 93
HI
Transcript Highlights:
- measure on our agenda, SB 13, relating to taxation, which eliminates the home mortgage interest deduction
Summary:
The committee heard testimony on a series of housing measures focused on streamlining approvals, reshaping financing programs, and expanding affordability requirements. SB 27 would exempt state-financed housing developments from County Council approval; SB 38 would bar county legislative bodies from changing housing proposals in ways that increase project costs; SB 25 would let counties reduce housing capacity in one area only if they offset it elsewhere with no net loss; and SB 379 would require perpetual affordability covenants for HHFDC projects and prohibit affordable housing in special flood hazard areas. SB 378 would create an HHFDC working group to identify mixed-use Maui properties for possible acquisition, SB 414 would authorize condemnation proceedings for a new Lānaʻi access road tied to disaster recovery, and SB 13 would eliminate the state income tax mortgage interest deduction for second homes. Testimony was mixed across the bills, with state agencies and housing advocates generally supporting faster permitting and more production, while county planners, NAIOP, Catholic Charities, and others raised concerns about local control, marketability, financing feasibility, and long-term affordability enforcement.
A major portion of the hearing centered on the rental housing revolving fund. SB 70 would limit eligible applicants to government agencies or organizations that reinvest all surplus into additional housing; HHFDC said most developers would not object in principle but questioned how the surplus requirement would be enforced, while NAIOP and Catholic Charities opposed it as too restrictive and difficult to monitor. SB 71 would amend the fund’s preference criteria and eligibility rules, and SB 163 would require HHFDC to prioritize projects with the shortest repayment terms and highest unit production per dollar per year. HHFDC and some advocates supported the goal of faster recycling of funds, but NAIOP and Catholic Charities warned that shorter loan terms and narrowed preferences could burden developers and disincentivize projects, especially for lower-income tenants. The chair indicated SB 163 would be deferred and its concerns folded into amendments to SB 71.
In decision-making, the committee voted to pass SB 27, SB 38, SB 70, and SB 71 with amendments, and SB 25 unamended. The chair said SB 27 would be amended to include projects with a state financing commitment and a report note that such projects still undergo 21-38 review; SB 38 would receive technical changes and language preventing county bodies from imposing cost-increasing conditions; SB 70 would add language addressing enforcement of the surplus requirement and a preamble citing the need to recycle taxpayer-financed housing value; and SB 71 would be amended to incorporate concerns raised in SB 163, including a broader preamble and revised priority criteria. SB 163 was deferred, while the other measures on the agenda were heard but no final action was described in the transcript excerpt.
CO
Colorado 2026 Regular Session
Colorado Senate 2026 Legislative Day 112 May 6th, 2026
Colorado Senate Floor Meeting
Transcript Highlights:
- their prescription drugs on a different market and still have the price they pay count toward their deductible
- that, then what this bill is saying is that those dollars that they spend can count toward their deductible
- that, then what this bill is saying is that those dollars that they spend can count toward their deductible
Summary:
The Senate convened with a quorum, approved the previous day’s journal, and received several committee reports and conference committee permissions. It also adopted a Senate resolution recognizing the 125th anniversary of Western Colorado University (SR 8) by a 35-0 vote, with remarks highlighting the university’s history, workforce role, mountain rescue team, athletics, and ties to Gunnison and the Western Slope. The resolution was adopted and co-sponsors were added.
The chamber then took up third reading and final passage on several bills. Senate Bill 152, concerning automated vehicle identification systems, was amended on the floor with a technical correction and passed 32-3. House Bill 1322, creating civil actions related to conversion therapy efforts, prompted emotional testimony from Senator Mullica about his mother and passed 23-12. House Bill 1123, addressing sexual abuse prevention in jails, passed 27-8 after a technical amendment. House Bill 1226, reducing emissions from certain electric generating units, passed 22-13. House Bill 1076, modifying transportation statutes, passed 28-0, and House Bill 1207, requiring employer disclosure of demographic workforce data, passed 23-12.
Senate Bill 115, a postconviction relief measure for certain older incarcerated people, was amended and debated at length. Supporters described it as narrowly tailored to a small number of eligible inmates and emphasized victim-rights protections and exclusions for serious offenses; opponents remained opposed. The bill ultimately passed 18-17. The Senate then approved a Committee of the Whole report advancing Senate Bill 181 and several House bills—1338, 1344, 1336 as amended, 1227, 1314, 1028, 1282, and 1317 as amended—to third reading and final passage, and later adopted the consent-calendar bills in special orders without objection.
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Tuesday, February 3, 2026)
US Federal House Floor Meeting
Transcript Highlights:
- District of Columbia Council wants to deny its citizens the ability to enjoy the increased standard deduction
- District of Columbia Council wants to deny its citizens the ability to enjoy additional charitable deductions
- Health insurance premiums, co-pays, and deductibles eat up paychecks before families ever get to groceries
NH
New Hampshire 2025 Regular Session
House Commerce and Consumer Affairs (03/05/2025)
Transcript Highlights:
- absolute bottom line of what was going on, as I presented in the subcommittee: Medicare Part B deductibles
- I didn't bring the paper with me, but there are a couple of plans that will pay Medicare Part A deductibles
- It will pick up the deductible that happens after 100 days.
Summary:
The committee met in executive session and first discussed scheduling, noting that Town Meeting Day would cancel the next Tuesday meeting, that they would meet Wednesday instead, and that remaining bills would be handled through subcommittees and a likely final executive session on the 19th to meet the deadline for committee action on the 20th. The committee then took up several bills, with repeated roll calls and votes, often placing measures on the consent calendar after committee approval.
House Bill 185 on ambulance reimbursement rates was described as a perennial issue and was voted inexpedient to legislate, with members noting concerns that an any-willing-provider approach would make premium impacts hard to evaluate. House Bill 186 on cannabis legalization was retained for further work, with members saying the bill addressed stopping marijuana arrests but that the sales and implementation details still needed more development. House Bill 241 on treatment alternatives to opioids was also retained because the sponsor could not attend and the committee wanted more time to continue work.
The committee then considered House Bill 302 on state treasury investments in digital assets and precious metals. The amendment narrowed the proposal, removing more complicated provisions like stable tokens and staking, lowering the authorized allocation from 10% to 5%, and limiting eligible digital assets to those with very high market capitalization; members discussed volatility, the treasurer’s discretion, and oversight through bond-rating concerns. The amendment and the bill as amended both passed, and the bill was placed on the consent calendar.
Other measures moved quickly: House Bill 451 on a paint product stewardship program was amended to remove direct funding and framed as manufacturer-run enabling legislation, then passed and was placed on consent; House Bill 499 made technical corrections to insurance laws and passed unanimously; House Bill 538 on relocating Liquor Commission positions passed unanimously; House Bill 552 on children covered under the state retirement insurance plan was cleaned up to remove a student requirement and passed unanimously; and a blockchain/digital currencies bill was amended to address noise and local regulation concerns for data mining operations, with supporters emphasizing energy-use issues, municipal authority, and a separate commission studying regulation. That bill also passed and was sent to consent.
CO
Colorado 2026 Regular Session
Colorado Senate 2026 Legislative Day 111 May 4th, 2026
Colorado Senate Floor Meeting
Transcript Highlights:
- Um, such as enabling the state to pay a deductible for rail insurance.
- state to<03:36:21.920>
uh <03:36:22.080>pay <03:36:22.239>a <03:36:22.399>deductible - <03:36:22.960>
for <03:36:23.200>rail to uh pay a deductible for rail to uh pay a deductible
Summary:
The Senate came to order, established a quorum, and approved the journal. It then took up several introductions and resolutions, including House Bill 1139 on artificial intelligence in healthcare and House Bill 1263 on requirements for conversational AI services, both referred to the Business, Labor, and Technology Committee. The chamber also moved out of order to consider resolutions and adopted Senate Joint Resolution 25, recognizing the 150th anniversary of the Colorado Mining Association and its role in Colorado’s history and economy. The resolution passed 34-0, and the current roll call was added as co-sponsors.
The Senate also adopted House Joint Resolution 1030, designating a portion of Colorado Highway 14 in Weld County as Mono and Matt Road in memory of Eduardo Mono Hernandez and Matthew Garcia. Supporters described the resolution as a tribute to the two Greeley Central High School student-athletes and to the community’s response after their 2014 deaths. The resolution passed 34-0, and the current roll call was added as co-sponsors.
Later, the Senate considered a gubernatorial appointment to the Transportation Commission: Juan Marano of Aurora, to represent the Third Transportation District. The appointment was confirmed on a 19-16 vote. The chamber then took up the third-reading consent calendar and passed House Bill 1235 on medical assistance updates, House Bill 1299 on reducing regulatory burdens on local education providers, and Senate Bill 175 on workers’ compensation experience modification factors. House Bill 1235 passed 31-4, House Bill 1299 passed 35-0, and Senate Bill 175 passed without recorded opposition.
On final passage, the Senate adopted a technical third-reading amendment to House Bill 113 on election law changes, then passed the bill 23-12 after debate over election-related vulnerabilities. It also passed House Bill 1346, allowing the Department of the Treasury to sell unsold insurance premium tax credits to non-insurance entities, by 23-12; House Bill 1252, updating state entities responsible for emergency response, by 33-2; House Bill 1010, increasing support for older adults in the workforce, by 23-12; and Senate Bill 177, concerning limited access to adjoining property for repairs, after extended debate in which Senator Kirkmeyer argued the measure infringed on private property rights and should be rejected.
MN
Transcript Highlights:
- It's more about the opting out of the tests, and we want to make sure that schools don't see a huge deduction
- sure that um schools don't see<00:26:53.360>
a <00:26:53.679>huge <00:26:54.880>deduction - <00:26:55.520>
in <00:26:55.840>their <00:26:56.080>literacy see a huge deduction - in their literacy see a huge deduction in their literacy aid<00:26:57.039>
for <00:26:57.360><
AL
Transcript Highlights:
- place where they could look at the peak hours and it would be totally determine that overload and deduct
- 02:17:30.240>
ma'am >> right ma'am >> right ma'am >> and<02:17:30.719>deduct - <02:17:31.679>
from <02:17:32.160>the <02:17:32.479>residential >> and deduct - that from the residential >> and deduct that from the residential person's<02:17:33.920>
power
NH
New Hampshire 2026 Regular Session
House Education Policy and Administration (01/28/2026)
Education Policy and Administration
Transcript Highlights:
- program, which allows individuals to make donations to scholarship granting organizations and to deduct
- scholarship granting organizations organizations organizations and<01:23:54.320>
to <01:23:54.560>deduct - that<01:23:55.120>
from <01:23:55.280>their <01:23:55.440>income and to deduct - that from their income and to deduct that from their income taxes.<01:23:56.560>
So, <01:23:57.199
NH
Transcript Highlights:
- And this amends 19841 1:1A... and takes out that initial deduction from the grant, the grant from the
- >
initial um and takes out that initial um and takes out that initial um<04:00:50.239>deduction - 51.199>
the <04:00:51.920>grant <04:00:52.479>the <04:00:52.880>grant um deduction - from the grant the grant um deduction from the grant the grant from<04:00:53.439>
the <04:00:53.600
WY
Transcript Highlights:
- However, I don't believe there's any deduction from any of the 800 plus recipients of property taxes.
- :05:25.520>
any However, I don't believe there's any However, I don't believe there's any deduction - 05:27.279>
of <03:05:27.439>the <03:05:28.240>800 <03:05:28.720>plus deduction - from any of the 800 plus deduction from any of the 800 plus recipients<03:05:30.160>
of <03:05
NH
New Hampshire 2025 Regular Session
Joint Committee on Dedicated Funds (09/17/2025)
Transcript Highlights:
- . >> Oh, so this would be tax deductible, I would assume. >> Yeah.
- c><01:17:03.520>
would <01:17:03.679>be <01:17:03.840>tax <01:17:04.159>deductible - ,<01:17:04.880>
I >> Oh, so this would be tax deductible, I >> Oh, so this would - be tax deductible, I would<01:17:05.199>
assume.
Summary:
The Joint Committee on Dedicated Funds met to review inactive and dedicated accounts, note prior legislation that had passed, and begin its annual review of agency funds. Members discussed several inactive funds, including some HHS-related accounts, a law enforcement memorial fund, and possible cleanup of accounting references where funds had been reorganized or merged. Staff noted that some newer funds may simply not have started receiving revenue yet, and the committee agreed to follow up on specific accounts later rather than address everything immediately.
The committee then heard from Fish and Game on its dedicated funds. Topics included the statewide public boat access account, which is used for boat ramp and access-site maintenance and is supported by boat registration fees and federal funds; the ORV education, training, and enforcement account, which has declined over time and may need attention because revenue depends heavily on weather and snowmobile use; and the search and rescue account, which is funded by Hike Safe cards, a $1 fee from boat and OHRV registrations, and court-ordered fees. Fish and Game also explained that the conservation license plate fund had been merged into the non-game species management account, which is supported by donations, federal funds, and a statutory general fund transfer, and that pheasants are treated as game species under a separate program.
The committee spent considerable time on the lifetime license account, an off-book Treasury-held account that collects lifetime license sales and returns funds to Fish and Game based on annual sales plus 9% of the fund balance. Members questioned why the account’s presentation did not clearly show the transfer as a revenue reduction and suggested the reporting format needed cleanup so the flow of money would be easier to understand. Fish and Game said the account is operating properly and that the transfer to the unrestricted Fish and Game fund exceeded $400,000 in the most recent year. The committee also reviewed the publications and fundraising revolving fund, which keeps a $100,000 balance for inventory purchases and transfers excess year-end funds to the unrestricted Fish and Game fund; members again raised concerns that the reporting format did not clearly show the transfer, and staff said they could add a note or other clarification.
NH
New Hampshire 2025 Regular Session
Senate Children and Family Law (04/24/2025)
Children and Family Law
Transcript Highlights:
- for clarification, my understanding is what you testified to: there’s the patient portal—you cannot deduct
- from the portal some information that you would like to deduct.
- for clarification, my understanding is what you testified to: there’s the patient portal—you cannot deduct
- from the portal some information that you would like to deduct.
NH
New Hampshire 2025 Regular Session
House Ways and Means (02/05/2025)
Transcript Highlights:
- I don't know what stats it's going to show up on, but the idea that somewhere would get a tax deduction
- would<05:01:30.160>
get <05:01:30.280>a <05:01:30.440>tax <05:01:30.718>deduction - <05:01:31.360>
to somewhere would get a tax deduction to somewhere would get a tax deduction
Summary:
The committee first held a public hearing and then an executive session on HB 650, a housekeeping-style bill from the Joint Committee on Dedicated Funds. Testimony explained that the bill would remove references to two already-repealed dedicated funds, split the state parks dedicated fund so Cannon Mountain winter activities would be tracked separately from the rest of the parks system, and place a $1 million cap on the robotics education fund so excess money would revert to the general fund. Supporters said the changes were mainly administrative but would improve accounting and avoid timing issues; committee members asked about a typographical error in the bill text and whether the measure was more than housekeeping. The committee later voted 16-0 to recommend HB 650 ought to pass, and then placed it on the consent calendar.
The committee also opened a public hearing on HB 585, which would revise the property tax exemption for religious organizations. Representative John Janigian, the sponsor, said the bill was intended to help small churches and other religious groups that own parsonages or worship buildings but no longer have a resident pastor, allowing them to rent space or use property for church purposes without losing the exemption so long as the money is used for church operations, maintenance, or outreach. He described his Salem church’s parsonage being taxed after it was no longer occupied by a pastor, and said the bill would prevent similar burdens on small congregations. Former Representative Betty Gay testified in support, describing prior assessor actions in Salem that taxed church land and buildings very aggressively, while a Municipal Association representative testified in opposition. Committee members raised questions about how terms such as “regularly recognized and constituted denomination” would be defined, whether the bill could be applied consistently to larger denominations with multiple parishes, and whether legislative research should review past treatment of similar cases.
NH
New Hampshire 2025 Regular Session
House Ways and Means (01/21/2025)
Transcript Highlights:
- So we receive many returns where no amount is due because of deductions or various other things.
- So we receive many returns where no amount is due because of deductions or various other things.
- on what is deemed net patient service revenue that is identified in the statute, and so there's deductions
- for uncompensated care, there's deductions for charity care, etc.
Summary:
The committee received an overview from Chris of the Legislative Budget Assistance Office on how it will estimate unrestricted revenues for the General Fund, Education Trust Fund, Highway Fund, and Fish and Game Fund. He explained that the committee’s work is based on current law, not pending bills, and that the estimates will feed into a House resolution and an amendment to House Bill 1, the operating budget. He also described the broader budget process, including how House and Senate estimates are reconciled, how surplus statements account for revenue changes from enacted bills, and how a committee of conference could resolve differences later in the session. No votes were taken.
Members then asked about why the Education Trust Fund was running below plan. Chris said the shortfall appeared to be driven largely by business taxes, including differences in the BET/BPT split and improved tax-processing systems that better track where business tax payments belong. Representative Orr also asked about tobacco tax collections and out-of-state sales; Chris said tobacco revenue was likely overestimated in 2023 based on COVID-era patterns, with more people smoking at home, and noted that e-cigarette tax revenue goes to the General Fund while cigarette taxes are split between the General Fund and Education Trust Fund. He said he did not have a specific estimate for cross-border sales.
Commissioner Lindsay St. Pierre of the Department of Revenue then began a deeper dive into the department’s role and the taxes it administers. She reviewed the department’s mission, organizational structure, taxpayer services, and the tax policy and legislative analysis staff who prepare fiscal notes and testify on bills. She noted that the department administers about $2.9 billion in revenue across major taxes such as business taxes, meals and rooms, and utility property tax, and that the figures being discussed were preliminary because the annual report had not yet been issued. The discussion was informational only, with no formal action taken.
NH
New Hampshire 2025 Regular Session
House Labor, Industrial and Rehabilitative Services (01/22/2025)
Labor, Industrial and Rehabilitative Services
Transcript Highlights:
- If you deduct the 2%, it goes toward supporting our union, which is an independent union.
- <00:54:53.200>
unionized <00:54:54.200>if <00:54:54.359>you <00:54:55.040>deduct - <00:54:55.480>
the <00:54:55.599>2% when we unionized if you deduct the 2% when we - unionized if you deduct the 2% in<00:54:56.400>
do <00:54:56.559>is <00:54:56.640>that - higher than the union scale rates, and we didn't have the adjustments that we could take off and deduct
WA
Washington 2025-2026 Regular Session
Joint Legislative-Executive Committee on Budget Transparency and Fiscal Sustainability Jul 20th, 2026
Joint Legislative-Executive Committee on Budget Transparency and Fiscal Sustainability
Transcript Highlights:
- That is then deducted from our NGFO beginning balance to look at what the NGFO projected ending balance
Summary:
The committee held its first meeting, with co-chairs and members introducing themselves and staff outlining the committee’s statutory mandate under the 2025-27 supplemental operating budget. Staff explained that the Joint Legislative-Executive Committee on Budget Transparency and Fiscal Sustainability will receive technical assistance from a nonpartisan organization, with work split into two phases: first on revenue growth, spending assumptions, and cost drivers in the four-year outlook, and later on staffing, overhead, performance management, and public reporting. Members broadly said they hoped the committee would build a shared factual understanding of the state’s fiscal situation, structural deficits, and budget processes, and identify a sustainable path forward for the operating budget.
Staff then gave a detailed presentation on operating budget basics. They reviewed the size and composition of the operating budget, noting that most spending is concentrated in grants/client services and salaries/benefits, with K-12, DSHS, HCA, DCYF, DOC, and higher education making up most NGFO spending. They explained the distinction between constitutional, federal, statutory, and discretionary spending, using examples such as K-12, Medicaid, collective bargaining agreements, court-driven obligations like McCleary and Trueblood, and one-time appropriations. They also walked through how the state uses incremental budgeting, carry-forward and maintenance-level calculations, caseload and per-capita forecasting, and the four-year balanced budget outlook, including reserve calculations and the budget stabilization account.
Members asked extensive questions about what is and is not included in the outlook, especially future collective bargaining agreements, health care and compensation growth, tort and other liabilities, and whether the state could better distinguish mandatory from discretionary spending. Staff explained that current CBAs and other already-enacted obligations are included, but future CBAs are not; some liabilities are reflected as expenditures when appropriated, while broader long-term liabilities are not fully captured in the outlook because they depend on future policy choices. Staff also noted that the legislature and ERFC can adopt assumptions such as reversions and growth factors, and that an outlook accuracy report is produced every five years to compare projected and actual maintenance-level spending. The committee agreed to follow up on some of the more complex liability and assumption questions.
After a short break, Josh Goodman of the Pew Charitable Trusts began a presentation on Pew’s role and approach to state fiscal sustainability. He described Pew as a nonpartisan organization with long-standing state fiscal research, emphasizing its 50-state comparative data, interviews with state officials and experts, and focus on long-term sustainability, reserve policies, and recession preparedness. The presentation was ongoing when the transcript ended.
DE
Delaware 2025-2026 Regular Session
House Health & Human Development Committee Meeting Jun 17th, 2026
Health & Human Development
Transcript Highlights:
- feels the impact of rising health care costs, whether through higher insurance premiums, larger deductibles
Keywords:
healthcare, life-sustaining treatment, patient preferences, POLST, advance directive, medical orders, hospital discharge, pregnancy, patient care, discharge planning, healthcare policy, substance use, harm reduction, syringe services, needle exchange, overdose prevention, naloxone, opioid antagonist, drug paraphernalia, syringe
Summary:
The committee heard and advanced several measures related to health care, public health, and patient protections. House Concurrent Resolution 148, urging a statewide educational strategy on menopause, was presented as a workplace awareness measure and received supportive comments from members before being released. Senate Bill 274, updating Delaware’s MOST program to POLST and clarifying capacity determinations and documentation for end-of-life orders, also drew supportive testimony from medical and nursing groups and was released. House Bill 458, limiting local backflow preventer requirements for certain low-hazard buildings, was presented as a cost-relief measure for homeowners and small businesses; DHSS expressed concerns but said it was willing to work on amendments and a sunset provision, and the bill was released. Senate Joint Resolution 18, designating August 31, 2026 as International Overdose Awareness Day and ordering flags at half-staff, was released after brief supportive remarks.
The committee then considered Senate Bill 339, a technical correction to the advance health care directive form clarifying that an agent’s authority for voluntary mental health admission cannot exceed 72 hours, consistent with existing law. Members asked detailed questions about how the 72-hour limit works and whether it applies to voluntary directives; the sponsor and a Disability Rights Delaware witness explained that the bill only aligns the form with current statute and does not expand authority. The bill was released. House Bill 301, requiring hospitals to create discharge plans for pregnant patients discharged while showing signs of labor, prompted extensive discussion. The sponsor and supporters said it would improve safety, transportation planning, and aftercare, while some members noted Delaware hospitals already do much of this work and questioned whether codifying it was necessary; supporters emphasized maternal mortality disparities and the need for guardrails. The bill was released.
Senate Bill 196, creating ownership disclosure requirements for long-term care facilities and resident notice rules after ownership transfers, was presented as a transparency measure for seniors and families and was released after supportive testimony from the Delaware Nurses Association and elder-care advocates. Senate Bill 320, expanding pharmacists’ independent prescriptive authority for certain non-controlled medications and allowing opioid use disorder medications under standing order, with added malpractice reporting requirements in Senate Amendment 2, was supported by pharmacists and nurse practitioners as an access-to-care measure and was released. Senate Substitute 1 for Senate Bill 161, establishing a unified licensing and oversight framework for adult behavioral health providers under DSAM, was presented as a patient-protection measure; providers supported the goal but cautioned that regulations must be workable, and the substitute was released. Senate Joint Resolution 19, directing DHSS to study strategies to reduce health care costs, was released with a note reflecting concerns about broadening the analysis to include additional cost drivers and alternatives. Finally, Senate Bill 249 with Senate Amendment 2, modernizing harm-reduction programs and paraphernalia laws, generated the most extended debate: supporters framed it as life-saving public health policy, while opponents raised concerns about needle litter, community impacts, and whether the approach facilitates addiction. Despite the objections, the bill was released.
CA
California 2025-2026 Regular Session
Senate Budget and Fiscal Review Committee Jun 17th, 2026
Budget and Fiscal Review
NM
New Mexico 2026 Regular Session
House - Appropriations and Finance Jan 27th, 2026 at 04:11 pm
House Appropriations & Finance
Transcript Highlights:
- The executive sets a 3% cap and says that any spending over that 3% will be deducted from an institution's
Keywords:
high-quality literacy instruction, science of reading, structured literacy, reading instruction, literacy assessment, dyslexia screening, phonics, phonemic awareness, fluency, vocabulary, comprehension, biliteracy, English language learner, ELL, bilingual education, dual language program, reading intervention, reading difficulty, reading improvement plan, literacy coach
NM