Transcript Highlights:

• Those last two items are tax interactions that result from the cap on the motor fuels tax indexing, so
• The qualifying service station credit is another tax interaction relating to the capping of the motor
• of the um motor that result to the cap of the um motor fuels<00:03:58.560> tax<00:03:58.840><
• of the when motor fuels tax the capping of the when motor fuels tax indexing<00:04:31.560> and
• My name is Cap O'Rourke. I'm the executive director of the Minnesota Association of Small Cities.

Keywords: 1183, house

Summary: The Minnesota House Transportation Finance and Policy Committee met on January 22, 2025, for its first meeting and took up House File 5, introduced by Representative Jim Joy and moved to the Tax Committee. Joy said the bill would make Minnesota more affordable by eliminating the Social Security tax, repealing the motor fuels tax inflator, removing the retail delivery fee, and changing vehicle-related taxes and metro-area sales tax allocations. Committee fiscal staff reviewed the bill’s fiscal effects, including impacts on the general fund, the Highway User Tax Distribution Fund, the Transportation Advancement Account, and the split between Metropolitan Council and metropolitan counties. Testimony was largely divided along stakeholder lines. The Minnesota Grocers Association and Minnesota Propane Association supported repealing the retail delivery fee, arguing it creates administrative burdens, requires costly software changes, and raises costs that are passed on to consumers; propane representatives said the fee is especially burdensome because most of their deliveries are exempt but still require tracking and reporting. In contrast, the League of Minnesota Cities, Minnesota Association of Small Cities, Metro Cities, and Minnesota Association of Townships emphasized the need for stable, predictable transportation funding for local roads and said they support the Transportation Advancement Account and related revenue streams, though some were neutral on the exact source of funding. The League and small cities groups said local governments need reliable annual revenue and that past funding has been inconsistent. Committee members asked about who pays the delivery fee, its exemptions, and how much revenue it has generated versus earlier forecasts. Fiscal staff said current estimates for delivery fee revenue are below original projections, and explained the fee’s exemptions and $100 transaction threshold. Representative Joy said his intent was to keep small cities and townships whole as the bill moves forward. No vote was taken in the portion of the meeting provided; the bill was heard and referred as noted at the outset.

Transcript Highlights:

• :02:15.320> planning<01:02:15.720> manual<01:02:16.160> that<01:02:16.600> caps
• is a planning manual that caps is a planning manual that caps it's<01:02:18.720> not<01:02
• You know, it's a that's the cap.
• States may reimburse a portion of the expenses, cap spending at a certain level, or prorate funds if
• the rate of Often states cap or limit the rate of reimbursement,<01:30:56.000> meaning<01:30:

Keywords: Meeting Start 00:00:00 Budget Process 00:02:28 Allotment Process 00:10:30 School Facilities Construction Commission 00:29:10 Role of KDE in School Facilities Funding 00:47:00 Kentucky School Boards Association 01:13:25 Elementary and Secondary School Construction 01:20:40 Perkins V Funding 01:35:32, 958, all

Transcript Highlights:

• I will flag that municipalities can adopt local tax caps.
• the tax cap.
• Those local tax caps are subject caps.
• <02:02:10.400> And cap. And that's a local process. And cap. And that's a local process.
• Um, I'll also flag override the tax cap.

Keywords: 928, house, all

Summary: The committee first held a public hearing on CACR 30, a constitutional amendment that would make Public Utilities Commission members elected rather than appointed. Representative Thomas Opel testified in support, arguing that rising energy costs and the utility rate-setting structure make the PUC too insulated from ratepayers, and that elected commissioners would be more accountable. He also said the proposal should ideally include a ban on contributions from regulated utilities to PUC campaigns, and acknowledged the draft had errors and needed work. Representative Lane questioned whether a contribution ban would be constitutional, and Opel said there may be ways to structure one to survive legal challenge. The hearing closed with five online supporters and two opponents reported, and no one else testified. The committee then went into executive session on House Bill 1062, authorizing the Secretary of State to conduct random audits of voters’ citizenship qualifications. Representative Newsome offered an amendment to clarify how voters with no evidence either way would be treated and to require a public report on audit results, including referrals, costs, and databases used. Representative Aqua opposed the amendment, saying the bill should pass as written. The amendment failed 9-7, and after further debate over privacy and the purpose of audits, the committee voted 9-7 to recommend ought to pass on HB 1062. Representative Barry was assigned the majority report and Representative Newsome the minority report. The committee next considered House Bill 1388, which would clarify the form of ballots for constitutional amendments. Representative Weary said the bill simply provides clarity for voters and imposes no hardship on the Secretary of State’s office. The committee unanimously voted 17-0 to recommend ought to pass and placed the bill on the consent calendar. Finally, the committee opened a public hearing on House Bill 1125, enabling school districts to adopt partisan school district elections. Representative Weary said partisan labels would help voters understand candidate positions and address low turnout in local elections. He emphasized the bill is enabling, not mandatory. Members questioned why the change was needed if few municipalities have used existing authority, and whether it would increase divisiveness. Weary said many voters are unaware of the option and that partisan labels would give them more information. The hearing closed with five online supporters and 184 opponents. The committee then began executive session on House Bill 1187, concerning the filing deadline for special-election candidates for state representative, but discussion was still ongoing in the transcript.

Transcript Highlights:

• Line 29 shows the effect of removing the cap, which is carried in Senator Putnham's Senate File 1419.
• shows the effect of removing the cap shows the effect of removing the cap which<00:09:53.120>
• <00:10:07.600> that<00:10:07.920> creates<00:10:08.320> an removing the cap
• We have lifted the cap on the eligibility and eliminated the cap for the beginning farmer credit.
• the and uh the uh and eliminated the cap the and uh the uh and eliminated the cap for<02:10:09.760

Keywords: 1187, senate, all

Transcript Highlights:

• There was a desire to raise those caps and remove that, but that got amended, with no effect on the caps

Bills: SB1390

Keywords: gross production tax, oil and gas, natural gas, casinghead gas, oil revenue, tax apportionment, revenue sharing, county highway fund, school funding, average daily attendance, general revenue fund, revenue stabilization fund, county bridge and road improvement, state transportation fund, preserving and advancing county transportation fund, education funding, higher education, student aid, tourism funding, conservation funding

Transcript Highlights:

• This bill replaces the 1% cap of the Property Tax Postponement Program with a fixed annual allocation
• This bill replaces the 1% cap of the Property Tax Postponement Program with a fixed annual allocation
• This bill replaces the 1% cap of the Property Tax Postponement Program with a fixed annual allocation
• We fought to ensure that this program was successfully retained in last year's cap-and-invest agreement
• Cap Brackman with the California School Employees Association.

Summary: The Assembly Budget Committee met to consider the final three-party agreement for the 2026-27 state budget and 19 implementing bills, including two budget bill juniors and 17 trailer bills. Committee leadership and administration officials described the budget as a balanced plan that reduces out-year structural deficits, maintains large reserves, and makes major investments in health care, education, housing, child care, public safety, and other core services while also responding to expected federal cuts and fiscal uncertainty. The Department of Finance outlined the package’s major components, including Medi-Cal adjustments, education funding increases, higher education changes, child care and human services updates, housing and homelessness funding, energy and transportation provisions, and tax and general government changes. Members asked questions about several provisions, including CSU enrollment targets and turnaround plans, the Prop. 98 settle-up mechanism, the plastics market development payment program, housing accountability measures, NextGen 9-1-1 implementation, and veteran services. Staff and administration witnesses explained that the higher education language is intended to improve campus-by-campus reporting and oversight, that Prop. 98 settle-up would be finalized later through the statutory certification process, and that NextGen 9-1-1 now includes one-time funding, quarterly reporting, an independent technical review, and a state audit. Members also discussed the HAP homelessness funding increase to $900 million and the balance between accountability and timely distribution of funds. The most extended exchange centered on comparisons between funding for veterans and Medi-Cal/immigrant health coverage. Republican members argued the budget spends far more on undocumented immigrant services than on veterans, while Democratic members and Finance staff responded that the comparison was misleading because many veterans’ services are federally funded and the state budget also includes dedicated veteran support. The chair and other members emphasized that the budget reflects difficult tradeoffs and that the package protects vulnerable populations, preserves health care access, and advances affordability. No final vote was described in the excerpt, but members indicated support for the overall package and said they would support it on the floor.

Transcript Highlights:

• On page seven of the amendment, lines seven, 12 through 17 has a $100,000 cap on grant administration
• There is a cap<00:16:16.560> on<00:16:17.120> grant<00:16:17.519> administration
• cap on grant administration cap on grant administration costs.<00:16:20.639> On<00:16:20.959>
• lines seven, lines 12 through 17 has a lines seven, lines 12 through 17 has a $100,000<00:16:29.519> cap
• $100,000 cap on grant administration.

Bills: HF2438

Keywords: transportation finance, transportation policy, MnDOT, Minnesota Department of Transportation, Department of Public Safety, Metropolitan Council, highway funding, trunk highway fund, county state-aid highway fund, municipal state-aid street fund, state aid roads, local roads, bridge funding, road construction, transit funding, passenger rail, freight rail, aviation, airport development, safe routes to school

Transcript Highlights:

• said so I'll just say the administration strongly supports the governor's budget proposal to raise the cap
• And so for me to understand why we should double the cap while still suspending the tax credits for my
• For example, New York raised their film tax credit program from cap from $420 million to $700 million
• There's a cap until we, until Department of Finance says its conditions are safe again.
• California's studios hire. in places like Canada and Australia, where tax incentive programs have no cap

Keywords: 988, house, all

Transcript Highlights:

• So children must attend at least 40 hours per month in order to receive a C-CAP payment.
• So it's a cap. House Bill 1176, which I know we're all familiar with, required caps of 3%.
• I mean, your point is very clear that we have implemented a cap. That is an excellent example.
• And in other words, we're not going to really have a big issue if people start ignoring the 3% cap.
• The 3% cap, I just want to remember, that's on budgets. It's not on tax mill levies.

Summary: The committee met to receive a series of audit presentations, beginning with the statewide Annual Comprehensive Financial Report (ACFR) for fiscal year 2025. The State Auditor’s Office and OMB reported a clean, unmodified opinion for the state, with strong financial results including a $40.6 billion net position, $30.99 billion in assets, $1.81 billion in liabilities, and continued Legacy Fund growth. OMB also explained the new GASB 101 compensated-absences reporting change and discussed pension-liability fluctuations tied to discount-rate assumptions and investment performance. Members asked about how the state compares to others and about the effect of short-term commodity price swings, and OMB said the report reflects actual fiscal-year results rather than forecasts. The committee then heard the University System audit, which also received a clean opinion but included four findings: misreporting of Strategic Investment and Improvements Fund revenue, insufficient monitoring of service organizations at CTS, NDSU, and UND, improper bank reconciliations at Dakota College of Bottineau, Dickinson State, and Williston State, and investment/cash reconciliation problems at Bismarck State College related to bond proceeds. University officials agreed with the findings and said corrective actions were underway, including internal review of bank reconciliations. Members raised questions about NDSU’s use of certificates of deposit, and university staff explained that CDs are used to earn interest on funds being accumulated for future projects. Several other audits were presented, most with clean opinions and no findings, including the State Auditor’s Office, Workforce Safety and Insurance, Housing Finance Agency, Housing Incentive Fund, Job Service North Dakota, the Retirement and Investment Office, PERS, the Center for Distance Education, the Commission on Legal Counsel for Indigents, the Ethics Commission, and the Office of Administrative Hearings. Notable exceptions included a State Fair Association audit with an adverse opinion on the foundation component unit because its financial statements were not available for audit, and a Securities Department performance audit finding that performance-based pay increases and bonuses were issued without required evaluations. The committee also discussed the State Auditor’s future needs, including more staff capacity, data analytics, cybersecurity reviews, possible subpoena authority, independent legal counsel, and whether some audits—such as the Ethics Commission and State Fair—should be handled by independent third parties or under different statutory arrangements.

Transcript Highlights:

• The bill also creates a standard 5% fee cap for public adjusters.
• The original House Bill 232 allowed a cap of 15% for non-catastrophic claims and 10% for catastrophic
• The standard fee cap for all claims will remove that perverse incentive.
• <00:53:09.359> for<00:53:09.520> public standard 5% fee cap for public standard 5%
• fee cap for public adjusters. adjusters. adjusters.

Keywords: This version of the House chambers was retrieved from back up and uploaded. The original live stream contained issues where audio and video got out of sync., 958, all

Summary: The House convened with an invocation and pledge, established a quorum, approved the prior journal, and received committee reports on several bills. Reported measures included House Bills 1 and 2 from Appropriations and Revenue, along with bills on animal control officers, emergency services revenue, postsecondary education, proactive postsecondary admission, vehicle lights, motor vehicle operation, motor vehicle dealers, and machine gun conversion devices. The chamber also took up Senate Bills 52 and 124 for concurrence, and House Bill 1 was moved from rules to the orders of the day for immediate action. The House then considered House Bill 568, which would regulate public adjusters by prohibiting new licenses, allowing renewals for current licensees, imposing conflict-of-interest and contract requirements, capping fees at 5%, and barring adjusters from negotiating claims. Supporters described it as a consumer-protection measure responding to complaints and investigations, especially after recent storm-related exploitation. The bill passed overwhelmingly, 95-1. The House next debated House Bill 1, which would opt Kentucky into the federal education freedom tax credit program and authorize the Secretary of State to administer the state’s participation without using state general funds. Supporters argued it would bring federal scholarship dollars into Kentucky for K-12 students, including public school students, and could generate significant private donations for scholarship-granting organizations. Opponents raised concerns about shifting resources away from public education, the speed of the process, and a proposed waiver of Eleventh Amendment immunity. A motion to table the bill failed by a wide margin, and members continued debating the bill and its implications for public schools and state sovereignty.

Transcript Highlights:

• We look at the emissions to make sure they stay under the cap.
• that you're not going to exceed that cap that you're not going to exceed that cap and<00:37:09.599
• <00:37:43.760> We as long as they stay under the cap.
• We as long as they stay under the cap.
• We haven't done this stay under the cap.

Bills: HB0120, HB0043, HB0128

Keywords: energy production, natural gas, industrial sovereignty, manufacturing, tax exemptions, money laundering, illegal investment, financial institutions, criminal activity, Wyoming legislation, severance tax, oil production, tax exemption, energy sector, economic impact, 916, all

Transcript Highlights:

• So now we're just taking that cap off." "Gotcha." Senator Segments: Thank you, Madam Chairman.
• We're just taking<00:18:43.520> that<00:18:43.679> cap<00:18:44.000> off.
• taking that cap off. taking that cap off. >> Gotcha. >> Gotcha. >> Gotcha.
• And so we're expanding who can decide this and then taking the cap off.
• decide this and then taking the cap off. decide this and then taking the cap off.

Bills: HB0117, HB0126

Keywords: informed consent, abortion, civil liability, coercion, healthcare rights, fetal heartbeat, termination of pregnancy, medical emergency, Wyoming legislation, rights of minors, healthcare regulations, parental consent, 916, all

Transcript Highlights:

• For the first time in history, you're going to remove the cap, and the cap is going to go from 1% of
• My question is: Why is there not, as we move all of these students, as we're increasing the cap and more
• Are we putting caps, like, for real caps on the vouchers this year, or is it still, like, is it an unlimited
• Are we putting caps, like, for real caps on, like, the vouchers this year, or is it still, like, is it
• We're about to remove the cap on our ESE private school vouchers, and the cap that's usually at 1% is

Summary: The House convened with prayer, the Pledge of Allegiance, and a quorum present, then adopted the special order report and moved into a series of budget-related bills. The chamber first took up HB 5011/SB 2506 on environmental resource management and natural resources funding, where Democrats argued the bill would reduce recurring support for the Resilient Florida program, the Florida Wildlife Corridor, invasive species removal, and other conservation efforts. Supporters said the change would shift money from recurring to nonrecurring funding so the Legislature could reassess priorities each year and rely more on private-sector stewardship. After a strike-all amendment and conference posture change, SB 2506 passed 97-12. HB 5013, reducing state-funded property reinsurance reserves, passed 108-0, and HB 5501, redirecting documentary stamp tax distributions from housing and transportation trust funds into general revenue, passed 82-26 after extended debate over its impact on affordable housing and transportation funding. The House also passed HB 5015 on state group insurance, which requires DMS to develop a formulary management system and was described as producing significant savings; members raised concerns about prescription access and implementation, but the bill passed 109-0. HB 5201 on state financial accounting and HB 5203 on the Capitol Center both passed unanimously, as did HB 5009, which creates a Florida Accountability Office and reorganizes audit functions. The chamber then passed HB 7031, a major sales tax reduction bill lowering the state sales tax rate and several related rates; supporters framed it as permanent relief for all Floridians, while opponents said property tax relief would be more meaningful and that the sales tax cut would also benefit tourists and out-of-state visitors. HB 7031 passed 112-0. The House then began consideration of HB 501, the proposed fiscal year 2025-26 budget, totaling $112.9 billion and emphasizing reduced recurring spending and large reserves. Subcommittee chairs outlined their budget silos: K-12 education at $20.6 billion with teacher raises, school hardening, literacy, transportation stipends, and security funding for Jewish day schools; health care at $47 billion with full Medicaid and KidCare funding, opioid settlement spending, mental health beds, and senior services; transportation/economic development at $18.5 billion; agriculture and natural resources at $5.8 billion with reduced Everglades spending but continued water, resiliency, and land management funding; higher education at $8.7 billion; state administration at $2.9 billion; justice at $7.3 billion; and IT at $529 million for Florida PALM, FX, and other systems. Members then began questioning the K-12 budget, focusing on FEFP funding, proration, voucher growth, stabilization dollars, mental health and school safety funding, and whether districts would be held harmless under the proposed allocations.

Transcript Highlights:

• on January 1st the Department of Health and Human Services has announced that a $2,000 out-of-pocket cap
• really in the hundreds of thousands and millions of people who are going to benefit because of that new cap
• really in the hundreds of thousands and millions of people who are going to benefit because of that new cap
• The Inflation Reduction Act also takes historic steps to change that, capping total out-of-pocket costs
• <02:20:38.240> total to change that capping total to change that capping total out-of-pocket

Keywords: U.S. House of Representatives Floor Proceedings on Monday, January 13, 2025, 1012, house, all

Transcript Highlights:

• No family would stop saving simply because they reach an arbitrary cap on their bank account.
• But as you mentioned, expenditures are able to spend when we change that to the 20% cap.
• The money goes... ...and we change that to the 20% cap.
• mentioned, as you and I discussed, you know, the Legislature, the LAO is encouraging us to establish the cap

Keywords: 988, house, all

Transcript Highlights:

• It also puts caps in place on these macro businesses to be sure that they are tied to the market need
• It also puts caps<00:07:24.800> in<00:07:24.919> place<00:07:25.200> on<00:07:25.320
• > these<00:07:25.640> macro<00:07:26.000> businesses caps in place on these macro
• businesses caps in place on these macro businesses to<00:07:26.720> be<00:07:26.880> sure<

Keywords: 919, house, all

Summary: Senate File 4401, a cannabis bill, was presented as a broad maintenance package developed through months of work with more than 80 stakeholders, including small businesses, labor, tribal representatives, medical licensees, and the Office of Cannabis Management. The author said it makes a series of technical and policy adjustments, including support for small businesses, hemp QR codes, privacy protections, event coordinator changes, clearer product definitions, investor and timeline changes, and a bridge for hemp businesses to enter cannabis. It also addresses medical cannabis access by renaming medical combination licenses as macro licenses, eliminating the grow-and-sale ratio, correcting canopy estimates, requiring key products to be stocked, and creating a first step toward a medical psilocybin program with a report and federal funding directive. Representative West supported the bill overall but criticized the canopy reduction for medical combination licenses, arguing it changes the rules midstream and could lead to litigation and taxpayer costs. He said the bill helps social equity applicants by allowing more outside investment and described the hemp provisions as a way to save that industry. The author responded that the bill right-sizes a temporary system and reflects stakeholder agreement on needed changes. After discussion, the author again urged a green vote and thanked staff and prior cannabis workers for their help. There were no amendments at the desk, the bill was given a third reading, and the House passed Senate File 4401 by a vote of 92 ayes to 42 nays, with the title agreed to.

Transcript Highlights:

• AB 2216, Aguiar-Curry, Valley and Delta Conservancy, do pass as amended to cap advance payments at 25%
• AB 1831, CSU employee compensation, do pass with author's amendments to limit salary cap application
• AB 1720, Haney, ticket reselling, do pass as amended to apply the cap only to independent venues.
• AB 1752, Lackey, eminent domain, do pass as amended to cap the independent appraisal amount.

Summary: The Assembly Appropriations Committee held a suspense-file hearing on May 14, 2026, reviewing hundreds of Assembly bills and a few committee bills. The chair opened by explaining the committee’s budget constraints and the factors used in suspense decisions, including fiscal impact, return on investment, effects on constituents, and protection of the state’s social safety net. The agenda was organized alphabetically by author, and the committee noted that results would be posted later that day online. The committee then acted on a very large number of measures, sending many bills to the Assembly floor on do pass or do pass as amended motions, while holding many others in committee. Topics covered a broad range of policy areas, including housing, health care, education, labor, public safety, wildfire mitigation, water, energy, transportation, cannabis, immigration, and state governance. Many bills were amended to narrow scope, make implementation contingent on appropriations or existing resources, remove provisions, or clarify agency responsibilities; several bills were held without further action. Among the notable actions, the committee advanced bills on items such as Medi-Cal services, child care, wildfire-related programs, housing financing, school and college issues, public safety and criminal justice, environmental and energy policy, and various consumer and business regulations. Some measures were sent out on A or B roll calls, with Republicans often not voting on amended bills. The hearing concluded after the committee reported that a large number of bills had been moved to the Assembly floor, either as do pass or do pass with amendments, and the committee adjourned.

Transcript Highlights:

• Cap Poy, Executive Director on behalf of the board.
• Cap<00:22:02.920> Poy<00:22:03.360> Executive<00:22:03.880> Director<00:22:05.000
• > on<00:22:05.120> behalf<00:22:05.520> of Cap Poy Executive Director on behalf
• of Cap Poy Executive Director on behalf of the<00:22:05.679> board.

Keywords: 910, house, all

Summary: The Committee on Education heard three tandem resolution packages. HCR 13 and HR 15 sought collaboration among the Department of Education, the State Public Charter School Commission, and DLNR to develop a student coral stewardship program. DOE said it was willing to work with DLNR, and DLNR supported the measure but said it did not want to be the lead agency for reporting or curriculum development because of existing reporting burdens and because it was already active in school outreach. Testimony in support was received, and the committee later amended the measure to restore DLNR as the lead for the report while keeping DOE and the Charter School Commission as collaborators. The committee then voted to pass HCR 13 HD1 and HR 15 HD1 with amendments. HCR 91 and HR 83 proposed a long-term collaborative program between DLNR and DOE to expand and sustain tree canopy coverage at public schools statewide. DLNR strongly supported the measure, DOE offered comments, and the Boys and Girls Public Health Institute testified in support, citing research on heat reduction, student health, and academic impacts of shade trees. Additional supportive testimony came from the Kaululu Nani Urban and Community Forestry Program Advisory Council and others. The committee voted to pass HCR 91 and HR 83 unamended. HCR 183 and HR 183 addressed guidance and protections related to immigration enforcement in schools. DOE said it supported the resolution but noted it already had guidance in place; the Hawaii State Commission on the Status of Women, the Boys and Girls Public Health Institute, Roots for Warren Maui, ACLU, 50501 Hawaii, General Strike Hawaii, and others testified in support, emphasizing student safety, attendance, and the effects of enforcement-related fear. A committee member asked about a reported Konawaena Elementary incident, and DOE clarified that the student was not deported and the event occurred off campus, with some newspaper details said to be inaccurate. After discussion, the committee deferred HCR 183 for further work with DOE and the Board of Education on definitions, enforcement, and guidance.

Transcript Highlights:

• The bill would also remove the cap limiting how much sick leave days can be.
• /c><00:04:39.040> also<00:04:39.360> remove<00:04:39.759> the<00:04:40.000> cap
• The bill would also remove the cap The bill would also remove the cap limiting<00:04:41.440>

Bills: SB211, SB305, SB300, SB211, SB305, SB300

Keywords: school safety, local law enforcement, superintendent, complaints, school bus regulations, education funding, RAISE Act, student outcomes, public schools, local education agencies, accountability, weighted allocations, special education, English language learners, gifted students, tax exemption, ad valorem tax, tangible personal property, business incentives, economic impact

Transcript Highlights:

• This bill right-sizes the penalty for ASCs to $250 per day with a lower cap while keeping the hospital
• Nurse practitioners eliminates the cap on the number of physician assistants a physician can currently
• Now the statutory cap is 10, but if under the circumstances—for example, if it's a particularly acute
• So by removing the 10 cap, we're not allowing Doesn't require it, but in those circumstances where the