Transcript Highlights:

• So that guidance document would not be in conformity with your legislative intent." "Follow up?"

Summary: The Government Operations Subcommittee met and took up a long agenda of policy bills, local bills, and open government sunset review measures. The committee first heard HB 433 on administrative procedures, as amended by a strike-all that would create a five-year repromulgation process for agency rules, require review of guidance documents, add cost-benefit analysis requirements, and tighten licensing reporting. Members questioned whether the bill duplicated existing JAPC review functions and raised concerns about costs and the scope of agency authority, but the amendment was adopted and the bill was reported favorably 12-3. The committee then approved HB 699, which increases penalties for certain traffic infractions when they result in a crash; CS/HB 404, a local bill updating the City of Tampa firefighters’ and police officers’ pension plan; HB 711, creating a statewide Spectrum Alert and law-enforcement training for missing children with autism; HB 4023, a local ethics-related charter change for the North Springs Improvement District; HB 583, requiring registration and disclosure for agents and organizations associated with foreign principals and foreign-supported political organizations; HB 251, recognizing International Holocaust Remembrance Day in Florida; and HB 749, extending medical benefits for firefighters who suffer catastrophic injuries during training. Most of these bills drew supportive testimony and were reported favorably by unanimous or near-unanimous votes. The committee also considered several OGSR/open-records measures. PCB GOS-25-04 preserved exemptions for public safety communications system infrastructure records, PCB GOS-25-05 aligned cybersecurity-records sunset dates to October 2, 2026, and PCB GOS-25-06 narrowed exemptions for certain records held by the Department of Financial Services as receiver for insolvent insurers, making more information public. All three were reported favorably on 17-0 votes. The meeting adjourned after the final roll call.

Transcript Highlights:

• university financial process to learn how the legislature's funding decisions are monitored to ensure they conform

Summary: The Higher Education Budget Subcommittee met to hear a presentation from the Florida Auditor General’s office on recent operational audits of four universities and to discuss how audit findings are handled. The Auditor General explained that financial audits occur annually and operational audits at least every three years, with universities required to respond in writing to findings; the office generally follows up in the next audit cycle, though it can audit sooner if needed. Members asked about accountability, whether findings are referred to other bodies, and how internal university audit functions interact with the state audit process. The chair emphasized the committee’s oversight role in ensuring public funds are used appropriately. The audit findings highlighted issues at New College of Florida, Florida A&M University, the University of Florida, and Florida Atlantic University. At New College, auditors cited invoice/payment errors, delinquent student account collection delays, prohibited extra compensation, exceeding state remuneration limits for certain employees, weak purchasing card controls, construction management cost documentation issues, and subcontractor licensing documentation gaps. At FAMU, auditors found investment accounting classification issues, delayed bank reconciliations, late vendor payments, and incomplete annual employee evaluations. At UF, auditors reported concerns over a $6.4 million consulting contract, event and catering spending, president’s office hiring and salary practices, bonus and relocation payments, continued high compensation after the president transitioned to another role, travel expenses including charter flights, and remote work agreements. At FAU, auditors found distance learning fee revenue exceeded allowable costs by about $2.8 million, carry forward funds were underreported by about $77 million, and credit card controls needed improvement. Members pressed the Auditor General on whether overpayments were refunded, whether any findings involved statutory violations, and what enforcement exists beyond the audit report. The auditor said some issues were corrected by the universities, such as New College recovering excess compensation from foundation funds, but others would be revisited in future audits; if potential fraud were identified, it would be referred to the state attorney’s office. The chair closed by noting that accountability for public spending rests with the Legislature and the committee, and the meeting adjourned without any vote or formal action beyond receiving the presentation.

Transcript Highlights:

• We were going to look to do that within perhaps a conforming bill, but this is a wonderful addition.

Summary: The Committee on Education Postsecondary heard a presentation on Florida’s maritime and ocean economy from Florida Atlantic University, the College of the Florida Keys, and Star Center. Speakers emphasized the importance of maritime industries such as aquaculture, marine engineering, shipbuilding, transportation, coastal resilience, and offshore renewable energy, and described workforce programs, certifications, and partnerships designed to train students and workers for these fields. They also highlighted federal and state initiatives supporting ocean economy research and commercialization, including tech hubs and innovation programs. The committee then considered SB 312 relating to the Florida Institute of Human and Machine Cognition. Senator Gates explained that the bill would allow IHMC to create a subsidiary to commercialize research, similar to Moffitt Cancer Center. Senator Fine offered and the committee adopted a friendly amendment addressing board membership concerns tied to a University of West Florida trustee. However, after questions arose about whether the bill and analysis aligned on whether subsidiaries would be for-profit or not-for-profit, the bill was tabled. Finally, the committee took up SB 270 on the Bright Futures Scholarship Program. The bill would extend eligibility for students in certain military/public-service family situations, giving families more time to establish Florida residency after returning to the state. Senator Fine’s amendment was adopted to add AP Capstone Diploma students to the automatic Bright Futures eligibility provisions, alongside IB and Cambridge AICE students. The committee then reported the bill favorably as amended by a vote of 7-0, and adjourned.

Transcript Highlights:

• Independence is essential to our mission and for conducting audits in conformity with the standards of

Summary: The Joint Legislative Auditing Committee met to receive annual overviews of its oversight responsibilities and the work of the Auditor General and OPAGA. Committee staff reviewed the committee’s authority over state and local governments, enforcement of audit-report filing requirements, repeated audit findings, Transparency Florida reporting, and lobbying compensation audits. Auditor General Cheryl Norman described her office’s independence, audit standards, quality control, and major audit areas, including the state’s annual financial and single audits, school district and university audits, operational and performance audits, and attestation work. She also noted staffing shortages, recruitment efforts, and a request for carry-forward funds to study salaries. Members asked about whether audits can quantify recoverable dollars, how school district spending comparisons are handled, and how to raise concerns about DCF-related audits or a local city audit that has been pending for years. Norman said her office can quantify findings when possible, sometimes compares costs across districts in operational audits, and that members can bring specific concerns to the appropriate deputy auditor general or the committee. She also explained that citizen or local-government audit requests may require payment of audit costs. OPAGA Coordinator Kara Collins-Gomez outlined OPAGA’s role as a legislative research unit that conducts studies directed by law, the presiding officers, or the committee, and described its policy areas, methodologies, contract monitoring, and recurring statutory reports. Deputy Auditor General Matthew Tracy explained how to read operational audit reports, including findings, criteria, condition, cause, effect, recommendations, and management responses. Deputy Auditor General Greg Senators explained financial audit reports, including audit opinions, required supplementary information, internal control and compliance findings, federal program compliance, and management letters. The meeting concluded with thanks to the presenters and a motion to adjourn, which passed without objection.

Transcript Highlights:

• We set conforming changes related to the coefficient of dispersion as a reason to order new municipal
• Section 33 makes more conforming changes related to how property valuation and review are going to provide
• In section 37, sections 37 to 52 have more conforming changes related to the appeals chapter.
• changes related to the conforming changes related to the appeals<01:14:12.480> chapter.
• Section 64 is more conforming provisions that clarify more about non-principal dwellings and establish

Keywords: 926, house, all

Summary: The House opened with a devotional by Representative Tiffany Lumley focused on lessons from horses and horsemanship, using the imagery to encourage legislators to lead, listen, stay patient, and remain attentive to constituents outside the chamber. The chamber then welcomed newly appointed Representative Kevin Scully of Burlington, who was sworn in and assigned to the Committee on Government Operations and Military Affairs. Members took up several procedural items and resolutions. Senate Bill 239, relating to a child abuse and neglect reporting working group and carrying an appropriation, was referred to Appropriations, and Senate Bill 157, relating to recovery residence certification and affecting state revenue, was referred to Ways and Means after a favorable report with amendment from Human Services. The House also read and adopted concurrent resolutions honoring the federal TRIO programs in Vermont, recognizing tourism economy day and the importance of the visitor economy, and honoring former Representative John Killacky of South Burlington for his artistic and legislative contributions. Multiple members offered personal remarks about John Killacky/Colacci, his arts career, activism, and service in the House, and guests connected to the resolutions were welcomed from the gallery. The House then concurred in the Senate proposal of amendment to House Bill 237, which would allow certain doctoral-level psychologists to prescribe medications. The committee explained the Senate’s changes, including revised training and rotation requirements, a later effective date, and a future OPR report, and said the bill was intended as one tool to address mental health provider shortages; the House agreed by voice vote. The chamber next began second reading of House Bill 955, a major education reform bill titled “next steps in transforming Vermont’s education system,” with the Education Committee describing mandatory cooperative education service areas, merger study committees, and related changes intended to improve efficiency, support local voice, and strengthen public education. No final action on H.955 was taken in the portion provided.

Transcript Highlights:

• It was about freedom from government intrusion and coerced expectation that we blindly conform to groupthink
• organizing efforts to the resistance that sparked the modern movement, transgender people, gender non-conforming
• 34.400> gender movement, transgender people, gender movement, transgender people, gender non-conforming
• <05:42:35.680> people,<05:42:36.160> lesbians,<05:42:37.280> gay non-conforming
• people, lesbians, gay non-conforming people, lesbians, gay men,<05:42:38.958> bisexual<05:42:39.920

Keywords: 1189, house, all

Transcript Highlights:

• It gives us the opportunity to roll in conformity with the way the payments of student debt is paid.
• >> It gives us the opportunity to roll in >> It gives us the opportunity to roll in conformity
• :25.880> with<03:35:26.040> the<03:35:26.080> way<03:35:26.280> the conformity
• with with the way the conformity with with the way the payments<03:35:27.080> of<03:35:27.360
• All we are doing is bringing it into conformity.

Keywords: 920, all

Summary: The Alabama Senate convened with prayer, the pledge, and a quorum present, then quickly handled routine business including excusing absent senators, adopting the prior journal, and recognizing several guests in the gallery. The chamber also paused to honor Dr. Mark Sullivan, superintendent of Birmingham City Schools, with a Senate resolution commending him as the Alabama Education Association’s 2025-26 outstanding superintendent of the year. Senator Smitherman and Dr. Sullivan both spoke, with Sullivan highlighting Birmingham’s academic gains, reduced failing schools, and lower chronic absenteeism. The Senate then processed a series of House messages and confirmations. It concurred in SB 288 on agriculture authorities and SB 317 on the Alabama Commission on the Evaluation of Services, but non-concurred and sent SB 174 on natural resources and SB 32 on solid waste collection fees to conference. The chamber confirmed numerous appointments, including Rex Jones, William Donahue, Jim Massey, Jason Windham, Alexander Atwater, Charles Dean, Steve McKinnon, Bonnie Temple, Shaniqua Johnson-Enam, Dwayne Jenkins, Troy Skipworth, Gloria Watts, Tracy Doughty, Kevin Ball, Joe D. Briggs, Josh Bryant, Dylan Turk, David R. Pruitt III, and Carol Smitherman, with most confirmations passing on near-unanimous rolls. Committee reports advanced several House bills, including favorable reports on HB 224, 591, 614, 609, 444, 248, 611, 622, 92, and 556, with HB 248 amended. The Senate also adopted a resolution honoring the University of Alabama women’s wheelchair basketball team for winning the 2026 national championship, and another resolution recognizing the seriousness of the national debt and urging Congress to establish regular budget order. A resolution honoring retired Brigadier General Vandiver H. Carter as the 2026 Marion Military Institute Alumnus of the Year and a resolution commending John R. Cooper were also adopted. In local legislation, the Senate passed HB 635 for Choctaw County, HB 639 for Escambia County, SB 10 for Tuscaloosa County, HB 315 for class one municipalities after adopting a committee substitute and a friendly amendment, and HB 404 for class one municipalities. Finally, the Committee on Rules reported and the Senate adopted a special order calendar for the next legislative day, listing a wide range of bills for priority consideration, including measures on solar power facilities, homestead exemptions, education, guardianships, tax increment districts, legal tender, college tuition, crime victims compensation, motor vehicles, entertainment industry issues, campus chaplains, tax abatements, alcoholic beverage producers, data privacy, constables, insurance, municipal audits, income tax, public high schools, taxation, state health planning, and University of Alabama matters.

Transcript Highlights:

• So if New Hampshire or any other state decides to be a state qualifier, it must enact conforming legislation
• So if New Hampshire or any other state decides to be a state qualifier, it must enact conforming legislation
• ,<00:24:50.240> it<00:24:50.480> must<00:24:50.720> enact<00:24:51.120> conforming
• qualifier, it must enact conforming qualifier, it must enact conforming legislation,<00:24:52.559

Keywords: 1189, house, all

Summary: The commission met on November 12 and first approved the September 17 and October 15 draft minutes unanimously after brief discussion. Members also identified themselves for the record, including a new member from Bumpsk Bank, a staff attorney from the Secretary of State’s Bureau of Securities Regulation, a prior crypto commission participant, and a uniform law commissioner involved in tokenization projects. The main presentation was by UNH law professor Seth Orinberg, who discussed the federal GENIUS Act and the pending Clarity Act and how they affect New Hampshire’s options in the digital asset space. He described the GENIUS Act as governing payment stablecoins/stable tokens, defining them as blockchain-based assets used primarily for payments, redeemable for a fixed amount of national currency, and required to maintain stable value. He said the law creates three possible state roles: hosting federally qualified issuers, becoming a state qualifier for issuers up to a $10 billion threshold, or exploring state-backed issuance as a sovereign. He noted that the state-qualification path would require conforming legislation, examination capacity, and coordination with Treasury, while the sovereign-issuer theory is legally uncertain and may become a test case. Orinberg also outlined the core compliance framework he said applies to covered issuers: 100% reserve backing in high-quality liquid assets, monthly public reserve reporting, no yield or interest-like rewards, segregation of reserve assets, immediate redemption at face value, and anti-money-laundering/know-your-customer obligations. He then turned to the Clarity Act, describing it as a broader market-structure bill that would create categories such as digital asset, digital commodity, digital security, and ancillary asset, with self-certification procedures for issuers. He said the two federal laws together would separate payments from investments, preempt inconsistent state standards for covered payment stablecoins, and likely reshape the boundaries of state authority over digital assets.

Transcript Highlights:

• interfere with municipal and state highway safety regulations, as stated in the bill, and as long as it conformed
• interfere with municipal and state highway safety regulations, as stated in the bill, and as long as it conformed
• they constantly pour through and comb through the RSAs to make sure that every decision they make conforms
• they constantly pour through and comb through the RSAs to make sure that every decision they make conforms
• they constantly pour through and comb through the RSAs to make sure that every decision they make conforms

Keywords: 1189, house, all

Transcript Highlights:

• Um, this would prohibit undocumented immigrants from receiving state-funded financial aid, make conforming
• <01:19:49.760> makes state funded financial aid, makes state funded financial aid, makes conforming
• changes<01:19:51.040> to<01:19:51.280> the<01:19:51.360> Northstar conforming
• changes to the Northstar conforming changes to the Northstar Promise<01:19:52.400> definitions,

Keywords: 919, house, all

Summary: The committee took up House File 4252 and first heard a walkthrough of a DE2 amendment that largely incorporated Office of Higher Education technical and statutory cleanup items, including reporting consolidations, updates to postsecondary registration and licensing statutes, and an anti-fraud provision. New provisions in the DE2 would require public postsecondary institutions to explain developmental courses before enrollment and obtain a written acknowledgement, revise the state grant tuition cap, add a $1.5 million ongoing appropriation in FY 2027 for an identity verification system to combat enrollment fraud, and provide $5,000 one-time funding for reforestation at Bemidji State University. Fiscal staff also noted additional special revenue fund revenue and expenditures tied to licensing and registration litigation response. The main debate centered on the A8 amendment offered by Representative Rarick, which would require the governor to appoint University of Minnesota regents only from candidates recommended by the joint legislative committee if the legislature fails to elect regents. Rarick argued the amendment was needed to address what he described as conflicts of interest and pay-to-play concerns in recent gubernatorial appointments. Several members questioned whether the language was constitutional, whether it actually addressed conflicts of interest, and whether it should instead refer to ARCAC-screened or ARCAC-recommended candidates. Nonpartisan staff said the governor’s appointment power is addressed in the university charter, not directly in the constitution, but could not definitively assess constitutionality if challenged. Members were divided: some supported the goal of cleaner governance but said the amendment was not ready or did not match the problem being described; others argued the legislature had failed to complete its own regent appointments and that the amendment was a response to that failure. No vote on the A8 amendment or the bill was reached in the portion provided, though a roll call was requested on the amendment and the chair indicated the bill would continue through amendment consideration before final discussion and vote.

Transcript Highlights:

• They are duplicative of what was in the earlier part of the bill; it's just conforming changes in the
• :54:34.600> just earlier part of the bill, it's just earlier part of the bill, it's just conforming
• <01:54:35.240> changes conforming changes conforming changes uh<01:54:36.800> in<01:54:

Bills: HF3951, HF4005, HF962, HF4585, HF3870, HF4542, HF3893, HF4293, HF4075, HF4057, HF3809

Keywords: submetered utility service, tenant rights, digital payment, eviction protection, housing policy, biometric data, consent, data protection, civil penalties, privacy laws, HF4585, Minnesota, harassment restraining order, HRO, restraining order, temporary restraining order, petitioner notice, service of process, law enforcement notification, sheriff

Transcript Highlights:

• member of the police force of the several counties of the state may seize any non-road legal non-conforming
• any counties of the state may seize any non-road<02:19:58.560> legal<02:19:58.960> non-conforming
• <02:19:59.760> electric non-road legal non-conforming electric non-road legal non-conforming

Keywords: 910, house, all

Summary: The committee heard testimony on House Bill 2592, which would clarify the powers of the Mauna Stewardship and Oversight Authority regarding land use on Mauna Akea and related property transfers. The Department of Land and Natural Resources supported the rural property transfer but objected to language transferring conservation district use permits, saying CDUPs normally run with the land rather than being assigned to specific telescopes or observatories. The University of Hawaiʻi and the observatories generally supported the bill but urged clearer language, especially on the transfer of real property assets, related obligations and liabilities, and the inclusion of milestones for the transition. Office of Hawaiian Affairs supported the bill’s overall intent but warned that some language could be overbroad and might improperly waive future beneficiary claims. Several testifiers opposed the measure, arguing it ignored DHHL lands and beneficiary rights, while others supported it as a way to clarify the authority’s role. Members questioned DLNR about the practical effects of transferring CDUP responsibility, and the committee emphasized that the bill was narrowly focused on specific land. The committee then took up House Bill 2593, which would authorize the Mauna Stewardship and Oversight Authority to extend existing leases and subleases for up to 10 years. The authority explained that the bill does not itself extend any lease, but instead gives the authority discretion to initiate a transparent public process if extensions are needed. The University of Hawaiʻi supported the concept but said the timing of any extension matters and noted possible legal requirements under state law. The observatories also supported the bill, describing it as a flexible tool during a broader transition process and noting that the authority has held many public planning workshops. Opponents, including Native Hawaiian and community testifiers, argued that the conservation lands should receive the highest protection, that the community had not consented, and that the observatories have had decades to plan ahead. One testifier urged the bill be deferred or killed for lack of clarity. In response to questions, the committee clarified that the bill only authorizes a process and does not itself extend leases, and that any extension would require public participation. The final measure discussed in the excerpt was House Bill 2047, relating to the AHAPU advisory committee. The discussion focused on the committee’s administrative relationship to the Department of Land and Natural Resources and whether DLNR should oversee basic legal compliance issues such as Sunshine Law and legislative reporting. DLNR explained that the committee is administratively attached to the department, which provides support on human resources, procurement, and legal questions, but that the committee itself generally handles its own operations. The department said it would route compliance questions to its attorneys and implement their advice. The hearing then moved on to House Bill 2231, which would transfer appointment authority for island burial council members from the governor and Senate to the Office of Hawaiian Affairs board of trustees. OHA said it generally supported the change for geographic moku representatives, since it already nominates candidates for those seats, but expressed concern about taking on appointment authority for the large landowner seats because that role is less directly tied to its statutory duties.

Transcript Highlights:

• . >> So there’s other provisions of statute that need to be amended to conform with this, but that’s
• 31.200> to of statute that need to be uh amended to of statute that need to be uh amended to conform
• 32.000> this,<00:39:32.240> but<00:39:32.480> that's<00:39:32.640> exactly conform
• with this, but that's exactly conform with this, but that's exactly correct.<00:39:33.200> So

Keywords: 1189, house, all

Transcript Highlights:

• And then Article 3 just includes a few conforming changes to add cross references in chapters 13 and
• <01:32:05.600> includes<01:32:05.920> a<01:32:06.080> few<01:32:06.159> conforming
• article 3 just includes a few conforming article 3 just includes a few conforming changes<01:32:

Keywords: 1187, senate, all

Transcript Highlights:

• were mostly focused on the prior edition of ASAM, so we might still have some work to do to just conform
• do<00:19:13.360> to<00:19:13.559> just<00:19:14.240> um<00:19:14.400> conform
• /c><00:19:15.000> these<00:19:15.320> once<00:19:15.520> we to do to just um conform
• these once we to do to just um conform these once we require<00:19:16.159> providers<00:19:16.559

Bills: HF1005

Keywords: health insurance, medical assistance, behavioral health, reimbursement rates, primary care services, physician fee schedule, managed care, residential services, 1183, house

Transcript Highlights:

• One is conforming changes related to Minnesota choices, where last session or maybe 2023 you changed
• /c><00:34:47.480> is a few technical changes um one is a few technical changes um one is conforming
• 48.399> changes<00:34:48.839> related<00:34:49.200> to<00:34:49.320> Min conforming
• changes related to Min conforming changes related to Min choices<00:34:50.200> where<00:34:50.599

Keywords: 1187, senate, all

Transcript Highlights:

• The name shall substantially conform to the name on the individual's voter registration record, and show
• was issued the name shall identification was issued the name shall substantially<01:41:50.400> conform
• the<01:41:51.080> name<01:41:51.360> on<01:41:51.520> the substantially conform
• to the name on the substantially conform to the name on the individual's<01:41:52.320> voter<

Keywords: 1189, house, all

Transcript Highlights:

• It makes conforming amendments.
• cessation of the Agricultural<00:41:01.000> activity<00:41:01.880> makes<00:41:02.359> conforming
• Agricultural activity makes conforming Agricultural activity makes conforming amendments<00:41:05.319

Keywords: 910, house, all

Summary: The joint House Agriculture and Food Systems and Tourism hearing focused on HB 189 and HB 966, both dealing with agricultural tourism. HB 189 would require counties to adopt ordinances governing review and permitting of agricultural tourism as secondary uses on working farms, require the principal agricultural use to pre-exist any tourism-related permit, and limit ag tourism to land where productive agriculture is occurring. HB 966 would create statewide uniform standards for agricultural tourism, require county registration of activities, require ag tourism to coexist with agricultural activity on a farming operation, and end the tourism use when agricultural activity ceases. Testimony on HB 189 was mixed. The Department of Agriculture and Kualoa Ranch opposed the bill, arguing that the proposed restrictions and income-based limits could burden bona fide farms and ranches, reduce flexibility for counties, and harm food production, jobs, and diversification efforts. Kualoa Ranch said ag tourism supports its food sales and community market and warned the bill could cost more than 350 jobs. The Hawaiʻi Cattlemen’s Council also opposed the measure for similar reasons. The Hawaiʻi Farmers Union supported the bill with suggested amendments, including clearer language around agricultural dedication. The Hawaiʻi Farm Bureau supported the intent of the bill but urged caution, saying ag tourism should remain tied to actual agricultural production and that counties need flexibility to address abuses without imposing overly rigid standards. Members discussed how to define a bona fide agricultural operation and whether property tax agricultural dedication could serve as a clearer qualifier. They also raised concerns about how counties would enforce revenue thresholds or separate accounting for tourism and farm income, and whether state law should better target clearly non-agricultural uses such as gondolas or other abusive developments. The Department of Agriculture and Farm Bureau said counties already have authority to regulate ag tourism through ordinances, but that any new standards should avoid unintended burdens on true farmers and ranchers. HB 966 was then introduced, and initial testimony again reflected support for the bill’s intent from some agricultural groups and opposition or caution from others. Kualoa Ranch said ag tourism can help educate visitors and support agriculture, the Hawaiʻi Farmers Union supported county flexibility, and the Hawaiʻi Farm Bureau reiterated concerns about the bill’s income comparison provisions and the need to distinguish legitimate agricultural tourism from misuse. No votes were taken during the hearing.

Transcript Highlights:

• But this version represents our goal as assessors: to bring uniformity, conformity, and understanding
• 31:42.600> to<01:31:42.719> bring<01:31:43.239> uniformity<01:31:44.239> Conformity
• assessors to bring uniformity Conformity assessors to bring uniformity Conformity and<01:31:45.760

Keywords: 1187, senate, all

Transcript Highlights:

• what assumptions the Department of Revenue should make with regard to whether the state is going to conform
• what assumptions the Department of Revenue should make with regard to whether the state is going to conform
• And so, for the logistical reasons, the Department of Revenue has to assume conformity when they issue

Keywords: 1182, all