Video & Transcript : 'taxpayers' :

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NM

New Mexico 2026 Regular Session

House - Commerce and Economic Development Feb 11th, 2026 at 05:14 pm

House Commerce & Economic Development Committee

Transcript Highlights:
  • Chair and Representative, with all the respect to these issues, I think that when we talk about taxpayer
  • Gun violence costs New Mexico $6.6 billion each year, of which $141.8 million is paid by taxpayers.
  • Deffi, or panel to the taxpayers while this potential lawsuit then plays out?
  • So it hasn't cost the taxpayers any additional dollars in terms of us for our defense costs.
  • And I just want to say a little bit more to the point of cost to the taxpayer.
Bills: SB48 , HB250 , SB17
TX

Texas 89th Regular

89th Legislative Session May 19th, 2025

Texas House Floor Meeting

Transcript Highlights:
  • Smithee states that a local community cannot use taxpayer money for this purpose.
  • This is not a good use of taxpayer money, so I would move passage. Thank you, Mr. Speaker.
  • Smithee states that a local community cannot use taxpayer money for this purpose.
  • This is not a good use of taxpayer money, so I would move passage. Thank you, Mr. Speaker.
  • I think what we're saying is, well, first of all, they don't... getting taxpayer money.
MN

Minnesota 2025-2026 Regular Session

Committee on Taxes - 04/01/25

Taxes

Transcript Highlights:
  • Just taxpayers? U, is that question for Senator Man or for her? Oh, it's for the testifier.
  • </c><00:24:20.159><c> Just</c><00:24:20.400><c> taxpayers?</c> pay for it? Just taxpayers?
  • Just taxpayers?
  • </c><00:25:19.440><c> Is</c><00:25:19.600><c> that</c> taxpayers are paying for this.
  • Is that taxpayers are paying for this.
Committee: Senate Taxes
TX

Texas 89th Regular

Appropriations Feb 19th, 2025

Appropriations

Transcript Highlights:
  • They get to set a tier one tax rate and a tier two tax rate. taxpayers don't see the difference on their
  • that's going to educating students, especially given. and that the money to fund them comes from taxpayers
  • making sure that they're hitting their markers, but also. also being very responsible about the taxpayer
  • I know that doesn't. affect really funding for the schools, but for the taxpayers it's a good thing.
  • Taxpayers should be paying taxes. That's the plan for the districts in which the taxes are paid.
CA

California 2025-2026 Regular Session

Joint Legislative Audit Committee Jun 1st, 2026

Joint Legislative Audit

Transcript Highlights:
  • of the San Diego Association of Governments, which is our regional transportation agency, because taxpayers
  • disregard by management resulted in improper customer charges and an estimated $2 million lost to taxpayers
  • These are significant taxpayer investments made with the promise that they would improve outcomes for
  • performance metrics are reliable, and whether these programs are delivering measurable results for taxpayers
  • producing sufficient competition, accountability, transparency, and value for state employees and taxpayers
AZ
Transcript Highlights:
  • simplifying operations, consolidating purchasing power, and adopting new technologies to maximize taxpayer
  • year 2026, it decouples from some of the provisions by excluding the deduction of up to $6,000 for taxpayers
  • account, a deduction of up to $6,000 for distributions from a pension or retirement account for taxpayers
  • And taxpayers were scratching their heads thinking, what is going on here?”
  • is we're trying to make sure that we maximize every dollar possible and return it back to Arizona taxpayers
MN
Transcript Highlights:
  • stop the cycle of unfunded mandates and reckless state spending that gets passed on to the local taxpayers
  • to find new avenues to tax Minnesotans and the companies that will pass it through to Minnesota taxpayers
  • pocketbook right now. that will pass it through to Minnesota that will pass it through to Minnesota taxpayers
  • .<00:08:41.080><c> So,</c><00:08:41.800><c> they're</c><00:08:42.120><c> prioritizing</c> taxpayers.
  • So, they're prioritizing taxpayers. So, they're prioritizing state<00:08:43.560><c> government.
Summary: Republican senators held a Tax Day press event focused on affordability, arguing that DFL control has led to overspending, higher taxes, and reduced competitiveness in Minnesota. They criticized recent state tax increases and proposed new taxes, including taxes on social media and advertising, extending sales tax to legal and accounting services, a higher income tax tier, a statewide property tax, and a housing-related sales tax amendment. They also contrasted Minnesota policy with federal tax relief, saying Minnesotans need spending restraint, fraud reduction, and a smaller, more efficient state government instead of additional revenue measures. Senator Dziedzic focused on transportation costs, especially high license tab fees, saying residents are overwhelmed by taxes and fees and that the state should fund roads and bridges with existing money rather than raising fees. He cited a House proposal to quintuple tab fees and said Minnesota’s vehicle ownership costs are far higher than neighboring states. Senator Kunesh focused on property taxes, saying homeownership is becoming unaffordable because of state spending and unfunded mandates passed on to local governments. He argued that Democrats’ 2023 spending drove up property taxes and warned that a proposed statewide property tax would worsen the housing crisis and hurt families, seniors, and first-time buyers. In response to questions, the senators said their caucus is open to companion bills and some targeted tax relief measures, including conformity with federal changes such as tax treatment of tips and overtime and Section 179 business provisions. They said they support transportation investment but want it funded through existing resources and better prioritization, not new taxes or fees. They also discussed possible bonding negotiations and said they are still evaluating proposals related to HCMC and a one-time property tax rebate, which they described as insufficient compared with the need for permanent relief. No votes or formal actions were taken.
CA
Transcript Highlights:
  • Taylor with the National Federation of Independent Business and Scott Kaufman with the Howard Jarvis Taxpayers
  • members, I'm, again for the record, Scott Kaufman, the Legislative Director for the Howard Jarvis Taxpayers
  • Academic studies say that when communities lose their local journalists, bond prices increase for local taxpayers
  • Academic studies say that when communities lose their local journalists, bond prices increase for local taxpayers
  • Under the proposed bill, qualified taxpayers would claim 50% first-year accelerated depreciation and
Summary: The Assembly Revenue and Taxation Committee heard a series of bills focused on nonprofit tax status, housing, tribal land return, tax relief, economic development, journalism, reparations, manufacturing investment, and pawned property sales tax. The chair explained the committee’s suspense file process and noted that only AB 2270 and AB 2641 were eligible for immediate votes; other measures were referred to suspense after presentation. AB 2084 (Bauer-Kahan) would give the Franchise Tax Board discretion to delay or review revocation of state nonprofit tax-exempt status when federal status is revoked, and AB 2167 (Macedo) would clarify that tribally chartered corporations are eligible for existing tribal conservation land return tax exemptions. Both drew support from nonprofit and tribal representatives and were sent to suspense. AB 2270 (Arambula) sought to improve farmworker housing access to low-income housing tax credits by adjusting scoring criteria to reflect rural agricultural realities. Supporters said current amenity-based scoring disadvantages projects near farmland; the bill passed the committee 4-1 and was sent to Housing and Community Development. AB 2336 proposed excluding the first $25,000 of overtime pay and pension income from taxation; supporters framed it as affordability relief, while an opponent warned of major General Fund losses and a member raised the lack of an income cap. AB 2205 would reinstate the New Employment Credit to encourage hiring in high-unemployment areas, and AB 2222 would create refundable tax credits for local news organizations hiring journalists; both received strong support from business, labor, and media advocates and were referred to suspense. The committee also heard AB 2186, which would exclude future reparations payments from state income tax, with supporters arguing reparations should not be reduced by taxation; it was sent to suspense. AB 2377 would accelerate depreciation deductions for manufacturing equipment, with a larger benefit in high-need areas, and AB 2641 would extend the sales tax exemption for people repurchasing their own property from pawnbrokers, with the author agreeing to a five-year sunset amendment. AB 2641 passed 4-0 and was sent to Appropriations. After taking up the remaining roll calls for absent members, the committee adjourned.
AZ

Arizona 2026 Regular Session

04/01/2026 - Senate Floor Session

Arizona Senate Floor Meeting

Transcript Highlights:
  • So any child who goes to school or gets an education in any way, based on the money that we as taxpayers
  • protect and help and support all of the children in Arizona who are getting an education via the taxpayers
  • The taxpayers deserve the accountability.
  • The taxpayers deserve to know how the money is being spent.
  • the contracts for charter schools and for any other kind of school that is receiving money from taxpayers
Summary: The Senate opened with prayer, the Pledge of Allegiance, guest introductions, and a light April Fools proclamation directing the sergeant-at-arms to wear a silk top hat for the day. The chamber then agreed to the House request to adjourn from April 2 to April 7, and messages from the House were received, including transmission of some bills to the Governor. The body also briefly recognized visitors from the Arizona Psychiatric Society and the nominee to lead the Department of Emergency and Military Affairs. In Committee of the Whole, the Senate considered several bills. On the first calendar, it advanced HB 2120 on property tax exemptions and disability determinations, HB 2174 on insurance business and modeling data, HB 2289 on truth-in-taxation bond notices, HB 2861 on marital/postnuptial agreements, and HB 2903 on banks and financial institutions. On the second calendar, it advanced HB 208 on school libraries, HB 2040 on public educational institutions and adoption information, HB 2075 on school employee contracts, HB 2203 on public school reporting requirements, HB 2255 on school employee training, HB 2383 on school property leases and housing development, and HB 2903 again as amended. Several floor amendments were debated, including a successful hostile amendment to HB 2075 that was later rejected, and committee amendments to other bills were adopted. The Senate then took third-reading votes on multiple bills. HB 257, HB 2131, HB 2223, HB 2264, HB 2857, HB 2120, HB 2174, HB 2289, HB 2861, HB 2903, HB 2008, HB 2040, HB 2075, HB 2203, HB 2255, and HB 2383 all passed, with recorded roll-call votes and several members explaining their opposition or support. HB 2255 passed with the required three-quarters vote. The chamber also adopted the Committee of the Whole reports and transmitted the bills as appropriate. Before adjournment, Senator Miranda read a proclamation recognizing Farm Workers Day, and Senator Tothley offered a statement and moment of silence in memory of Passion Swartz, urging review of turquoise alert practices. The Senate then voted to adjourn until Thursday, April 2, 2026 at 10 a.m.
ID

Idaho 2026 Regular Session

Mar 19th, 2026

Education

Transcript Highlights:
  • It eliminates private participation in this publicly taxpayer-funded program.
  • Every dollar invested in these students pays dividends and taxpayers.
  • Every dollar invested in these students pays dividends and taxpayers.
  • Our goal is to maintain strong outcomes while being responsible with taxpayer dollars.
  • Whereas I think we identified about $680,000 that was currently being funded by taxpayers for outside
Committee: House Education
AZ

Arizona 2026 Regular Session

02/19/2026 - House Rural Economic Development

House Rural Economic Development Committee of Reference

Transcript Highlights:
  • And that balance is between our existing residents and current taxpayers and the new ones coming into
  • What I would ask you to do is understand that transferring that burden over to our existing taxpayers
  • We don't shift those costs onto existing taxpayers, and so for those reasons we do stand in opposition
  • This unintentionally shifts the burden from growth to existing taxpayers in a really critical way.
  • This unintentionally shifts the burden from growth to existing taxpayers in a really critical way.
Summary: The committee first took up HB 2950, which would allow a governing body to approve a tourism improvement area to promote tourism and lodging. Supporters from the Arizona Lodging and Tourism Association, Visit Yuma, and Visit Phoenix said the bill would give communities a voluntary, locally controlled tool to market destinations, attract events, and strengthen rural and urban tourism economies without raising taxes on residents. Members discussed tourism’s economic importance in places like Yuma and other rural communities, and the bill was moved forward with a due pass recommendation on a 7-0 vote. The committee then held a presentation on rural economic development in Pinal County, focusing on the Lucid Motors project and its workforce partnership with Central Arizona College. Speakers from the Arizona Commerce Authority, Central Arizona College, and Lucid described the Drive48 training program, the creation of a skilled workforce pipeline, and broader economic impacts such as higher wages, job creation, and related growth in housing and infrastructure. The committee also read proclamations recognizing Lucid Motors and Central Arizona College for their contributions to economic development in rural Arizona. Finally, the committee heard HB 2946, which revises development fee requirements and prohibits development fees on accessory dwelling units. The sponsor argued the bill was intended to address housing affordability and reduce burdens on families and builders, while cities, towns, the League of Arizona Cities and Towns, and municipal attorneys opposed it, saying it would shift costs from growth to existing taxpayers and weaken the principle that growth should pay for growth. An amendment in the chair’s name was adopted to remove county-related provisions and make clarifying changes. The amended bill was then passed with a 4-1 vote and two members voting present.
FL

Florida 2026 5th Special Session

Banking and Insurance Jan 13th, 2026

Transcript Highlights:
  • This bill represents another pivotal moment in protecting Florida's taxpayers and continuing the stabilization
  • much risk on the state's balance sheet that is backed solely on the credit and faith of all Florida taxpayers
  • Simply put, this bill will relieve taxpayers from shouldering Citizens' risk exposure.
  • we've had on the downward trajectory of the policy count and the liabilities, ultimately, that the taxpayers
  • And I think it's good for Florida and good for the taxpayers of Florida. Thank you, Senator Boyd.
Summary: The Committee on Banking and Insurance met with a quorum present and took up several bills, beginning with SB 834 on health care sharing ministries and insurance agents. Senator Yarbrough presented the bill to repeal a recent restriction on licensed insurance agents marketing or selling faith-based health care sharing programs. Supporters argued the change restores free speech and consumer education while preserving existing consumer protections; opponents said the bill was unnecessary and could increase confusion or misuse of agents and brokers. The committee adopted a title amendment and then reported the bill favorably after debate, with Senator Pizzo raising concerns about consumer reliance and lack of guaranteed coverage. The committee then approved SB 642 on foreign and alien bail bond insurers, SB 394 on reinsurance intermediary managers, and SB 266 on public adjuster contracts. SB 266 would let vulnerable adults rescind public adjuster contracts at any time without penalty; it drew support from consumer and industry groups, with some discussion about estimates and claim work product. The committee also passed SB 832 on residential property insurance transparency, which requires rate transparency reports and a consumer resource center at OIR, and adds a provision excluding land value from homeowners coverage calculations in most cases. Testimony on SB 832 was generally supportive of the transparency goal, though insurers said some of the required cost breakdowns may be difficult to produce as written. The committee next considered SB 1028 on Citizens Property Insurance Corporation, which would create a commercial lines clearinghouse to move eligible policyholders into the private market and reduce Citizens’ commercial exposure. Supporters said it would lower taxpayer risk and improve competition; a speaker suggested additional changes to deductibles, water-damage caps, and repair practices. The bill was reported favorably after a delete-all amendment and supportive debate from Senator Boyd. Finally, the committee passed SB 540 on the Office of Financial Regulation, which adds cybersecurity requirements for certain licensees, updates oversight of investment advisers and money service businesses, adjusts some charter and meeting rules for financial institutions and credit unions, and includes amendments clarifying repossession/deficiency claims, family office exemptions, and virtual credit union meetings. The meeting ended with all of the considered bills reported favorably and the committee adjourned.
FL

Florida 2026 Regular Session

Banking and Insurance Jan 13th, 2026

Banking and Insurance

Transcript Highlights:
  • This bill represents another pivotal moment in protecting Florida's taxpayers and continuing the stabilization
  • much risk on the state's balance sheet that is backed solely on the credit and faith of all Florida taxpayers
  • Simply put, this bill will relieve taxpayers from shouldering Citizens' risk exposure.
  • we've had on the downward trajectory of the policy count and the liabilities, ultimately, that the taxpayers
  • And I think it's good for Florida and good for the taxpayers of Florida. Thank you, Senator Boyd.
Bills: S0266 , S0394 , S0540 , S0632 , S0642 , S0832 , S0834 , S1028
Summary: The Committee on Banking and Insurance met with a quorum and took up several bills, beginning with SB 834 on insurance requirements for nonprofit religious organizations and health care sharing ministries. The bill repeals a recent restriction on licensed insurance agents marketing or selling faith-based health care sharing programs. Supporters argued the change restores free speech and consumer education while preserving existing fraud and disclosure protections; opponents said allowing agents and brokers could create consumer confusion and has been associated with bad actors. A title amendment was adopted, and after debate the committee reported the bill favorably. The committee also heard and passed SB 642, which extends reporting and duty requirements to foreign and alien bail bond insurers, and SB 394, a technical bill updating reinsurance intermediary manager law to match current DFS practice. SB 266, which lets vulnerable adults rescind public adjuster contracts without penalty, was reported favorably after testimony from supporters in the insurance and elder law communities and a public adjuster who said the intent was good but the bill may need refinement. SB 832, a residential property insurance transparency bill requiring rate breakdown reports and a consumer resource center, also passed after discussion about consumer clarity and whether the required cost categories can be compiled as written. Later, the committee approved SB 540, which creates cybersecurity requirements for mortgage and money service businesses, closes a regulatory gap for certain investment advisers, adjusts OFR examination-payment deadlines, changes de novo charter requirements, allows virtual credit union meetings, and makes other financial regulation updates. Several amendments were adopted, including a substitute amendment removing fintech sandbox provisions. Finally, SB 1028 on Citizens Property Insurance Corporation was reported favorably after debate over a commercial lines clearinghouse intended to reduce Citizens’ exposure and shift more business to the private market; members discussed taxpayer risk, market competition, and consumer protections. The meeting ended with adjournment.
CA

California 2025-2026 Regular Session

Assembly Floor Session Jun 13th, 2025

California House Floor Meeting

Transcript Highlights:
  • Is how do we steward the taxpayers' dollars with responsibility and with transparency?
  • So the principles of being fiscal managers and doing the right thing for our taxpayers, the money is
  • No, we have to be disciplined financially, respect the taxpayers who've contributed this.
  • There is an intentional effort to withhold the taxpayer dollars. That your constituents are paying.
  • We're simply asking for the money that California taxpayers paid to Washington to come back and serve
FL

Florida 2025 Regular Session

March 4, 2025 - 04:00 PM

Transcript Highlights:
  • So I was just a little confused by, obviously, if they were using taxpayer dollars, I would imagine I
  • Are they a mixture of them, or are they particularly from taxpayer dollars?
  • I just want to know how I can identify what dollars are, you know, taxpayer money or which ones are other
  • I just want to know how I can identify what dollars are, you know, taxpayer money or which ones are other
  • you know, taxpayer or money or which ones or other forms.
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.
TX
Transcript Highlights:
  • I'm here to represent myself as a Texas taxpayer voter; I voted for Senator Campbell in this most recent
  • As fewer people enter the profession, taxpayers' businesses... and the Texas economy will be impacted
  • So Texas taxpayers would probably pay more if we don't address this now, and we're just hoping that we
  • the cost of insurer of last resort options in Texas, the Texas Fair Plan and TWIA, which will cost taxpayers
  • Although it's very expensive and strains our budgets, insurance companies are not gouging taxpayers with
Bills: SB 21 , SB21 , SB72 , SB140 , SB262 , SB370 , SB372 , SB495 , SB627 , SB703 , SB764 , SB842
NH
Transcript Highlights:
  • taxpayers taxpayers uh<01:00:19.440><c> you</c><01:00:19.599><c> know</c><01:00:20.119><c> services<
  • The taxpayers of Hampton infrastructure.
  • And the best part is it costs the taxpayers nothing to do this.
  • And the best part is it costs the taxpayers nothing to do this.
  • And the best part is it costs the taxpayers nothing to do this.
Summary: The committee heard testimony on SB 27FN, which would change how improvements to dwellings over water are handled and align those projects more closely with the state building code. The bill was presented by Trisha Milo on behalf of Senator Lang, and attorney John Cronin explained that it arose from a specific New Hampshire Supreme Court case involving the Newcombs’ lakeside property, but that it could affect a small number of older waterfront homes statewide. He said the intent was to give the Department of Environmental Services (DES) limited waiver authority for improvements that do not harm water quality, plant life, or fish, while still requiring DES review and local permits. Committee members asked several questions about the scope of the bill, including whether it was tied to one case, how many properties might be affected, what counts as “living space,” and whether the language could allow larger decks or other expansions. Cronin said the bill was meant to be narrow, focused on access and egress and not on creating new living space, and that DES would still be able to deny unreasonable requests. He also described the Newcombs’ project as a rehabilitation of an older structure that had been approved locally and later challenged by DES, leading to the current dispute. Darlene Forst, the Wetlands Bureau administrator at DES, testified in opposition. She said the department was surprised the bill was being heard because it believed the Senate had sent it to interim study, and she argued the language was unclear and could have broader statewide effects than intended. Forst also said the underlying case was still active and should not be effectively re-litigated through this bill. No vote or final committee action was taken during the portion of the hearing provided.
KY

Kentucky 2026 Regular Session

House Legislative Session Day 60 (4-15-26) - Part 1

Kentucky House Floor Meeting

Transcript Highlights:
  • It empowers well-managed local entities, reduces unnecessary administrative cost, and allows taxpayer
  • So, the concern I with taxpayer dollars.
  • We're not creating new programs or spending taxpayer dollars.
  • Instead, spending taxpayer dollars.
  • Without objection, so ordered. use of federal taxpayer dollars to fund use of federal taxpayer dollars
Bills: SB141 , SB124 , SB56 , SJR116 , SB94 , SB37 , SB127 , SB197 , SB66 , SB70 , SB133 , SB160 , SB214 , SB312 , SB52 , SJR62 , SJR75
WA

Washington 2025-2026 Regular Session

Senate Ways & Means Feb 6th, 2026 at 01:30 pm

Ways & Means

Transcript Highlights:
  • Similar to federal law, taxpayers who owe tax would have to file a tax...
  • Similar to federal law, taxpayers who owe tax would have to file a tax return in April.
  • And so then... ...impacting about 30,000 taxpayers.
  • But you wouldn't be considering this bill if there weren't affected taxpayers.
  • Avesta would support a process where the would shift the risk onto taxpayers.
Committee: Senate Ways & Means
HI

Hawaii 2026 Regular Session

EDT Public Hearing 02-03-2026

Economic Development and Tourism

Transcript Highlights:
  • But at the time, these people was abusing their privileges on a taxpayers dying.
  • But at the time, these people was abusing their privileges on taxpayers' dime.
  • But at the time, these people was abusing their privileges on taxpayers' dime.
  • So having them on the taxpayers dying.
  • But I would also say taxpayers anything.
Summary: The Senate Committee on Economic Development and Tourism heard seven bills on consumer protection, DBEDT-related matters, and tourism/creative industry issues. On SB 2031, DCCA supported aligning state law with the FTC’s 2025 rule on hidden fees and pricing misrepresentations in live event ticketing and short-term lodging; hotel and financial industry witnesses also testified, and senators asked for complaint and enforcement data. On SB 2129, DBEDT and business groups supported a study of minimum wage impacts, with testimony emphasizing effects on hours, employment, prices, and business viability; a senator asked whether the study could also examine the gig economy and business closures, and DBEDT said that may be possible but would require more research and data access. On SB 2259, which would promote dementia-friendly businesses, DBEDT said the measure fit better with another agency and lacked the department’s expertise, while the Executive Office on Aging and the Alzheimer’s Association supported the intent and offered to help with curriculum, branding, and training. Testifiers described dementia as a spectrum and said businesses should be trained to communicate effectively with customers and employees living with the disease; suggested amendments included changing the branding language and requiring at least 85% of employees to complete training rather than all employees. A senator also raised concerns about stigma and whether early-stage dementia should affect a person’s ability to function, and the witness responded that people can often function well in early stages. The committee also heard SB 2577 on sports tourism, which DBEDT and the Retail Merchants of Hawaii supported as a way to better understand which events draw visitors and economic benefits. SB 2578, creating a film commission, drew broad support from DBEDT, Creative Industries, SAG-AFTRA, the Hawaii Film Alliance, the Hawaii Film Office, and others, but several witnesses urged changes to the commission’s composition and authority, including more labor representation and limits on the commission’s ability to adjust the production cap. Senators questioned staffing, costs, and whether current film office employees should transfer to the new commission, and one senator proposed a friendly amendment to add musicians, SAG, IATSE, and Teamsters, though the department cautioned that too many members could make the commission difficult to manage. The transcript ends during discussion of the film bill, with no final votes or committee actions stated for the measures heard.