Video & Transcript Research : 'taxpayers'
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MO
Missouri 2026 Regular Session
Special Committee on Intergovernmental Affairs Apr 8th, 2026
Special Committee on Intergovernmental Affairs
Transcript Highlights:
- So I came here, as a lot of us did, to protect the individual taxpayer.
- No fault of the taxpayer, but the taxpayer bears the burden for that penalty and fee.
- No fault of the taxpayer, but the taxpayer bears the burden for that penalty net fee.
- Our post office But the taxpayer bears the burden for that penalty and that fee.
- More than a due process issue, it's what's right for our taxpayers.
MN
Transcript Highlights:
- have to file an amended taxpayers have to file an amended return. return. return.
- </c> time and financial burden on taxpayers. time and financial burden on taxpayers.
- And the past more lowincome taxpayers.
- And most of those refunds are spent in the taxpayers’ local communities.
- Helping taxpayers claim all homeless.
WA
Washington 2025-2026 Regular Session
House Finance Feb 4th, 2026
Transcript Highlights:
- Tax increases last legislative session cost the taxpayers $40 billion over the next 10 years.
- This includes taxes billed by the department or disclosed by the taxpayer on or after July 1, 2026.
- By the department or disclosed by the taxpayer on or after July 1, 2026.
- So more than 5,000 taxpayers were granted amnesty.
- Thank you so much. ...have them being responsible taxpayers going forward. Thank you so much.
Summary:
House Finance held public hearings on several tax and property-related bills. HB 2584 would create a sales and use tax exemption for qualifying farm machinery and equipment purchased by eligible farmers, with supporters arguing it would ease financial pressure on farmers, encourage investment in more efficient and environmentally friendly equipment, and help rural economies. County officials opposed extending the exemption to local sales taxes, warning of cumulative revenue losses for local governments. HB 2376 would consolidate the state school property tax levy and expand property tax relief for seniors, people with disabilities, and veterans by raising income thresholds, increasing exemption amounts, and simplifying the income calculation; county assessors and local officials supported the bill as a way to help residents age in place, while opponents argued it would raise taxes for others and weaken the 1% cap. HB 2610 would broaden the nonprofit homeownership development property tax exemption to allow limited interim rental or community use without losing the exemption, and testimony from affordable housing groups supported the change as a practical way to keep projects moving and reduce costs. HB 2615 would codify the Department of Revenue’s voluntary disclosure program and create a temporary tax amnesty period for certain unpaid business taxes; supporters said it would bring businesses into compliance and generate revenue, while one sponsor noted technical issues still needed to be resolved.
In executive session, the committee advanced four bills. HB 2194, allowing a county and city within it to concurrently impose a cultural access program sales tax, passed 10-5. Substitute HB 2257, a broad tax code cleanup and technical changes bill, passed unanimously 15-0 after members said it clarified ambiguities from prior legislation. HB 2528, which would remove voter-approval requirements for certain cities to impose a local real estate excise tax, passed 11-4 despite objections that it reduced voter control over tax increases. HB 2175, exempting certain nonprofit providers of free durable medical equipment from sales tax on repair parts, also passed unanimously 15-0. The chair announced that HB 2584, HB 2610, and HB 2615 would be scheduled for executive action the following day, with no amendments allowed.
CA
California 2025-2026 Regular Session
Senate Floor Session Jun 4th, 2026
California Senate Floor Meeting
Transcript Highlights:
- CalTax is California's oldest and largest taxpayer advocacy organization and has been advocating for
- Thank you. 100th anniversary are Robert Gutierrez, President of the California Taxpayer Association and
- Caltax is California's oldest and largest taxpayer advocacy organizations and has been advocating for
- ... ...counties, county assessors, and tax agencies to ensure that California's taxpayers are always
- And I have... ...longstanding commitment to advocating on behalf of California's taxpayers, and I have
AZ
Transcript Highlights:
- I think the better thing to do on behalf of taxpayers was to do just that.
- That helps taxpayers file on time. It reduces confusion.
- What taxpayers or families have seen their budgets grow by that size? They haven't. Their costs...
- Taxpayers or families have seen their budgets grow by that size? They haven't.
- City budgets have ballooned on the backs of local taxpayers and on the back of this body.
Keywords:
judicial foreclosure, tax lien, redemption rights, excess proceeds, property auction, income tax, federal tax conformity, revenue analysis, legislative session, tax reporting, municipal fees, county fees, utility rates, moratorium, tax classification, local government, inflation, economic stability, tax increases, cost-of-living protection
TX
Transcript Highlights:
- You know, we have a law that prevents taxpayer funds from paying for abortions, the Heartbeat Act.
- Number 2, this is really a taxpayer protection bill the way I see it.
- We have got to protect our taxpayers.
- and protects taxpayers from participating in possibly illegal and certainly unconscionable acts.
- And so the taxpayers deserve to be respected, and parents also need to have their rights protected.
Bills:
SB 31, SB 33, SB 510, SB 871, SB 1868, SB 2024, SB 2166, SB 2309, SB 2880, SJR 27, SJR 39, SJR 40
Keywords:
SB 31, Life of the Mother Act, Texas abortion law, medical emergency, reasonable medical judgment, pregnancy complications, maternal health, life-threatening condition, ectopic pregnancy, spontaneous abortion, miscarriage, unborn child, abortion exception, abortion ban, physician liability, health care liability claim, aiding and abetting, Texas Medical Board, State Bar of Texas, continuing medical education
MN
Minnesota 2025-2026 Regular Session
Confronting Fraud, Waste and Abuse Jan 27th, 2025
Minnesota Senate Floor Meeting
Transcript Highlights:
- that works outside of agencies and is just monitoring all public and private entities that receive taxpayer
- I don't like my taxpayer dollars being used in ways that I didn't sign up for.
- I think what Minnesotans look at is trusting their votes with us and taxpayer dollars with us, and that
- Now we know fraud, waste, and abuse is bad, but how does it impact taxpayers?
- dollars would um be on you be taxpayer dollars would um be on you be open<00:02:43.120><c> to</c><00
TX
Transcript Highlights:
- ... our taxpayer dollars to be funding the women who we're still counseling.
- So that's what our taxpayer dollars—the types of organizations our taxpayer dollars are going towards
- And unfortunately, that's where my taxpayer dollars are going.
- Please protect me and other taxpayers in my position.
- It would allow the original law to protect all taxpayers.
Keywords:
electric power, interconnection, utilities, ERCOT, large load customers, water supply, sewer service, demand management, school prayer, Bible reading, religious text, public schools, Texas Education Code, student prayer, silent prayer, meditation, religious liberty, First Amendment, Establishment Clause, church and state
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 7 on Accountability and Oversight Apr 23rd, 2025
Transcript Highlights:
- So 95% of taxpayers actually file electronically.
- taxpayer identification numbers from the IRS.
- So when we do talk about taxpayer experience...
- Now I want to talk about the federal and state relationship to protect taxpayers and serve taxpayers.
- A taxpayer owes the IRS, or the taxpayer owes the Franchise Tax Board of the state of California, and
US
US Federal 2025-2026 Regular Session
Business meeting to consider an original resolution authorizing expenditures by the committee during the 119th Congress; to be immediately followed by a hearing to examine eliminating waste by the foreign aid bureaucracy. Feb 13th, 2025 at 09:00 am
Homeland Security and Governmental Affairs Committee
Transcript Highlights:
- That has never been vetted to decide on how taxpayer dollars are spent.
- Example after example of just outrageous waste and abuse of the taxpayer dollar.
- Saved taxpayers 21 billion dollars.
- Save money for taxpayers.
- Why is USAID so secretive about how it spends billions of taxpayer dollars?
Keywords:
fiscal responsibility, government waste, foreign aid, funding resolution, legislative oversight
Summary:
The committee meeting addressed government spending and foreign aid, with a particular emphasis on perceived wasteful expenditures. A significant portion of the meeting was dedicated to discussing a funding resolution for the committee, which received unanimous support from the members present. The chair noted a quorum at the beginning of the meeting, signaling that the committee was ready to conduct its business. Discussions highlighted ongoing debates concerning fiscal responsibility and the necessity of legislative oversight, notably regarding foreign aid allocations and their implications for domestic fiscal health.
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Apr 16th, 2026
Oklahoma Senate Floor Meeting
Transcript Highlights:
- I love our taxpayers. But if we don't represent taxpayers, guess what?
- I love our taxpayers. But if we don't represent taxpayers, guess what?
- And I understand it comes from taxpayers, and being that those dollars come from taxpayers out of our
- I understand it comes from taxpayers, and being that those dollars come from taxpayers out of our purses
- Invest means we spend taxpayer money.
Bills:
HB3257, HB3176, HB3544, HB3619, HB3546, HB1782, HB2293, HB4358, HB3081, HB3983, HB3790, HJR1023, HB4139, HB3297, HB3041, HB3673, HB4105, HB3338, HB3048, SR33, SCR21, SCR20, HB4030, HB4031, HB4032, HB4034, HB4036, HB4037, HB4038, HB4040, HB4041, HB4042, HB4043, HB4045, HB4046, HB4047, HB4048, HB4044, HB4050, HB4051, HB4052, HB4053, HB4054, HB4056, HB4057, HB4071, HB4065, HB4067, HB4072, HB2992, HB4338, HB4170
Keywords:
veterans, disability benefits, federal law, Oklahoma Statutes, military service, Oklahoma, Gas Hub, artificial intelligence, national laboratory, public-private partnerships, aerospace, high-performance computing, economic development, social AI companions, minors, emotional attachment, safety protocols, civil penalties, parental controls, geographic information
Summary:
The Senate opened with roll call, prayer, and several gallery introductions recognizing guests and honorees, including the Medford Cardinals football team for their academic and athletic success, Guthrie Day, the Oscar J. Upham post office designation, the OKC Spark professional softball team, the Elks organization, and the YMCA’s 175th anniversary. Senators also welcomed a new intern and acknowledged Senator Carl McDowell’s return to the chamber. Most of the early floor time was devoted to ceremonial citations and concurrent resolutions, all of which were adopted without recorded opposition.
The chamber then moved through a series of Joint Committee Reports and third-reading votes on appropriations and related measures. HB 4031 reauthorized $41 million for previously approved ODAA projects and passed 36-8, declared an emergency. HB 4032 redirected industry fees to the Department of Mines and passed 34-11, emergency. HB 4034 appropriated $142,137 for salary increases for certified shorthand reporters and passed 45-0, emergency. HB 4036 transferred $5 million from the Film and Oklahoma revolving fund to a new sitcom-related revolving fund and passed 30-15. HB 4037 raised the Ethics Commission Fund retention cap from $150,000 to $250,000 and passed 45-0, emergency.
Several transportation, health, and public safety measures also advanced. HB 4038 moved $5 million for the eight-year road plan and additional project funding, passing 28-17 and then as an emergency measure after vote changes. HB 4040 set up cash-flow funds for the State Department of Health’s $223 million federal award and passed 45-0, emergency. HB 4041 appropriated $2.25 million to the Attorney General, including $2 million for a trafficking victim pilot program and $250,000 for a public safety technology fund, and passed as an emergency. HB 4042 appropriated $500,000 for the Commerce census revolving fund and passed 35-9. HB 4043 transferred $1 million to Emergency Management for Oklahoma Task Force 1 and passed 44-0, emergency.
The most extended debate centered on HB 4045 and HB 4046, which expanded and funded the Military Readiness, Innovation, Education, and Aviation program. Supporters said the measures would help military bases, schools, infrastructure, simulation training, and defense-related economic development; critics questioned the broad language, lack of detail, and whether the projects fit a broader strategy. HB 4045 passed 37-7 and HB 4046 passed 39-7, both as emergency measures. HB 4047 funded Commerce projects including housing for aged-out foster youth, the State Fair, a university upgrade, and a COG-related economic development request; it passed 30-16 and then 40-6 as an emergency. HB 4048 appropriated $13 million for transportation infrastructure, drew criticism for bypassing the eight-year plan, and passed 36-10 before being declared an emergency. Finally, HB 4030, the Education Budget Limits Bill, was explained in detail, including $43.75 million for the Strong Readers formula, $5 million for literacy coaches, and $5 million for a charter school revolving loan fund; after questions about bonds, charter schools, and the revolving fund, it passed 39-5 and was declared an emergency measure.
NH
New Hampshire 2025 Regular Session
House Legislative Administration (03/12/2025)
Transcript Highlights:
- </c> paying the lobbyists is not taxpayers paying the lobbyists is not taxpayers money<00:27:57.240><
- </c> local dues derived from taxpayer local dues derived from taxpayer money<00:38:48.680><c> goes</c
- Those aren’t taxpayer money. This addresses taxpayers’ money, plain and simple.
- Those aren’t taxpayer money. This addresses taxpayers’ money, plain and simple.
- taxpayer money this addresses<00:42:21.880><c> taxpayers</c><00:42:22.880><c> money</c><00:42:23.720
Summary:
The committee first took up House Bill 118 in executive session and adopted Amendment 0882H, which would remove the House and Senate members from the Child Care Commission while leaving the commission in place. Members said the amendment was a continuation of earlier committee discussion and supported it as a needed change. The committee then voted 12-0 to recommend ought to pass as amended, and HB 118 was placed on consent.
The committee next considered House Bill 142, dealing with Gold Star Mother’s Day. The sponsor explained that the bill was unnecessary because existing statute already directs the governor to issue a proclamation for Gold Star Mother’s Day and to urge appropriate observance, including flag-related ceremonies. Several members discussed how to ensure the proclamation and flag observance would happen and whether the committee report should note the existing statute. Other members said they would oppose killing the bill because the recognition was important. The committee voted 9-3 to table/ITL the bill, and HB 142 was declared inexpedient to legislate.
The final major item was a public hearing on a non-germane amendment to House Bill 456, with a related draft amendment also discussed. The sponsor said the amendment would raise the annual membership allowance from $20 to $75, rename fees as dues, prohibit dues from being used to pay lobbyists, require NHMA dues to be brought before voters as a separate warrant article for transparency, and require separate accounting so lobbying funds are not co-mingled with other funds. Supporters said the goal was to keep taxpayer-derived money from funding lobbying while preserving non-lobbying services such as legal advice and training. Opponents argued the proposal was an overreach and would micromanage local towns. No vote was taken in the portion provided.
AZ
Transcript Highlights:
- And we've had taxpayers appeal a valuation to the board.
- It ends up expending taxpayer resources for a duplicative issue.
- It gives the taxpayer that opportunity.
- It gives the taxpayer that opportunity.
- And then also, taxpayers are not currently receiving any kind of report following an inspection.
Keywords:
tax penalties, filing, tax returns, administration, Arizona Revised Statutes, agricultural property, classification, county assessor, property inspection, appeal process, property tax, agricultural classification, Department of Revenue, property valuation, inspection notice, inspection report, on-site inspection, full cash value, rural land, farm land
TX
Transcript Highlights:
- HB 2962 would help taxpayers.
- HB 3093 ensures a fairer system for both taxpayers and local governments.
- And I'm also a taxpayer.
- The City of Sherwood said it must add 7 cents to other taxpayers.
- Please consider this safeguard for the taxpayers.
Bills:
HB511, HB972, HB 1035, HB2481, HB2723, HB2742, HB2894, HB2962, HB3077, HB3093, HB3307, HB3684, HJR67, HJR72
Keywords:
ad valorem taxation, caregiver exemption, Medicaid, long-term services, tax relief, assisted living, housing support, property tax exemption, caregiver support, residence homestead, tax exemption, unpaid caregiver, state tax code, property tax, caregiver, waiting list, intellectual disability, developmental disability, ad valorem tax, family support
FL
Florida 2025 Regular Session
February 19, 2025 - 09:30 AM
Transcript Highlights:
- It's all taxpayer dollars, dollar for dollar, is what pays for these lawsuits.
- And so the cost is just ours to bear, our taxpayers to bear.
- It comes from our taxpayers.
- branch to appropriate taxpayer dollars?
- And don't, you know, just keep in mind we're dealing with taxpayer dollars.
Summary:
The subcommittee first heard HB 6507, a claims bill for Marcus Button, who suffered severe permanent injuries in a 2006 school bus crash. Representative Andrade explained that a jury awarded Button more than $2 million in 2009, but only a small amount was paid under sovereign immunity limits. He said Pasco County later reached a settlement with Button, but believed it lacked legal authority to pay without legislative approval. The bill would give the county that authority. There was no opposition testimony, and the bill passed unanimously, 18-0.
The committee then took up HB 301, which would substantially revise Florida’s sovereign immunity framework. Representative McFarland said the bill would raise liability caps for state and local governments from $200,000/$300,000 to $1 million/$3 million, with a later increase in 2030, align statutes of limitations with private suits, allow governments to settle above the caps without a claims bill, and prevent insurance policies from conditioning payment on legislative approval. She framed the bill as a way to reduce the need for the claims bill process and provide faster redress to injured people.
Testimony on HB 301 was sharply divided. Local governments, school districts, counties, cities, hospital groups, and insurance representatives opposed the bill, arguing the higher caps would sharply increase insurance and taxpayer costs, especially for small or fiscally constrained entities, and that the claims bill process and special masters provide useful review and leverage. Supporters, including the Florida Justice Association and several members, argued the current system is too slow and political, leaves seriously injured people waiting years for compensation, and should be modernized to better hold government accountable. No vote was taken on HB 301 in the portion of the meeting provided.
MO
Missouri 2026 Regular Session
Local Government Mar 4th, 2026
Local Government, Elections and Pensions
Transcript Highlights:
- We have to have the taxpayer in mind at all times.
- I think it's the number one... ...bit in regards to the taxpayers.
- It wasted taxpayer dollars on unnecessary litigation.
- This bill will save a substantial amount of taxpayer money.
- And all this will be passed on to the taxpayers.
Summary:
The committee first heard House Bills 2161, 1830, and 1728 together. Those bills would revise the appointment structure for the St. Charles City-County Library Board so that the four most populous cities in St. Charles County, based on the most recent census, would each appoint one trustee, while the county governing body would continue appointing five members. Sponsors said the change simply codifies an existing informal practice and does not change the board’s total size. St. Charles County supported the measure, and there was no opposition testimony.
The committee then heard House Bills 3283 and 3306, which were described as identical bills creating timelines and procedures for collective bargaining between public employers and labor organizations. The bills would require bargaining to begin within set timeframes, move unresolved disputes to mediation after 180 days, then to arbitration if mediation fails, and make arbitration decisions binding. Supporters, including labor representatives, firefighters, police, and some local officials, said the bills would curb delay tactics, reduce litigation costs, improve morale and retention, and provide clear rules when contracts expire. Several witnesses described long-running disputes in places such as Cape Girardeau, Robertson Fire Protection District, Richmond Heights, and Brentwood as examples of why deadlines and enforceable procedures are needed.
Opponents, led by the Missouri Municipal League, argued that binding arbitration would shift final fiscal authority away from locally elected officials and could limit cities’ ability to respond to budget stress or emergencies. They said the timeline provisions had merit but wanted alternatives to arbitration that would preserve local control and taxpayer accountability. Committee members questioned how good-faith bargaining would be enforced, how arbitrators would weigh municipal budgets, and whether the bills could affect police, fire, and other public employees. No votes were taken, and both public hearings were completed before the committee adjourned.
MN
Transcript Highlights:
- by shifting the burden that that taxpayer would have paid onto other nearby properties.
- by Shifting the burden that taxpayers by Shifting the burden that that<00:05:15.759><c> taxpayer</c>
- This is where the state makes payment directly on behalf of the taxpayer or directly to the taxpayer.
- The state makes payment directly on behalf of the taxpayer or directly to the taxpayer.
- </c> from the final amount and the taxpayer from the final amount and the taxpayer will<00:36:49.480>
OK
Oklahoma 2026 Regular Session
House of Representatives Second Regular Session of the 60th Legislature Day 38 Apr 9th, 2026
Oklahoma House Floor Meeting
Transcript Highlights:
- The name taxpayer endowment trust fund sounds fairly friendly, but taxpayers do not need a government
- Cost taxpayers $14,000.
- It cost taxpayers $5,000.
- Cost taxpayers $21,000. Excuse me, cost taxpayers $14,000.
- It cost taxpayers $5,000.
Keywords:
education funding, mental health services, public safety, housing, state budget, tax credit, parental choice, private school, income tax, dental insurance, health care, medical necessity, insurance claims, dentist rights, military discharge, veterans, DD Form 214, confidentiality, grandchildren access, veteran burial
Summary:
The House convened, completed the roll call, received an invocation focused on grief and remembrance, and heard several special presentations recognizing a brave child, visiting groups, and multiple student-athlete teams and school groups in the galleries. The chamber also introduced the Doctor of the Day and Nurse of the Day. The main business was consideration of the Joint Committee report on Senate Bill 1177, the general appropriations bill, presented by Chairman Caldwell-Trey.
Most of the floor time was spent on extended questions about the budget’s major features. Caldwell-Trey explained the bill as a largely flat or modestly increased budget that includes a $200 million transfer to a new sovereign wealth fund, $225 million in set-asides, a $12.5 million “dream accounts” program for newborns, and funding tied to teacher pay, education, workforce, public safety, agriculture, and health agencies. Members questioned the use of one-time funds for recurring expenses, the reduction in state contributions to the OPRS pension system, Medicaid assumptions, emergency management funding, veterans’ services, child care, school counselors, and the lack of funding for some requested items such as National Board Certified Teacher stipends and veterans’ facility maintenance. Caldwell-Trey defended the budget as transparent, early, and designed to preserve cash reserves while supporting core services.
No final vote on the appropriations report is reflected in the transcript excerpt. The House also heard explanations that the limits bills would be run later in committee, and that the budget negotiations were still ongoing with the Senate and governor on some related items. The session ended with the queue closed after the budget questioning, and the transcript cuts off during additional remarks from Representative Timmons.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on State Administration and Regulatory Oversight Jun 21st, 2026 at 10:00 am
Joint Committee on State Administration and Regulatory Oversight
Transcript Highlights:
- This bill would save the taxpayers millions of dollars each year.
- I would like to... ...Taxpayer Protection Act would like to...
- The Taxpayer Protection Act is likewise mandatory.
- I ask, how is this to the benefit of taxpayers?
- The Taxpayer Protection Act.
Summary:
The Joint Committee on State Administration and Regulatory Oversight heard testimony on several bills. Senator Mike Moore supported S. 2185, which would delay implementation of the heavy-duty omnibus/advanced clean truck requirements while requiring the Commonwealth to purchase or lease electric medium- and heavy-duty vehicles starting in 2025; he argued the delay is needed because infrastructure, grid capacity, vehicle availability, and costs are not yet ready. The committee also heard strong support for S. 2156/H. 3318, which would require free menstrual products in public buildings, with advocates and students describing period poverty and the need to treat menstrual products like other basic restroom supplies. Senator John Keenan testified for S. 2158, a bill to let municipal light plants protect proprietary and competitively sensitive information from public disclosure while keeping board meetings and minutes open, saying it would help level the playing field against larger competitors.
A major portion of the hearing focused on S. 2125/H. 3384, the language access and inclusion bill. Testimony from the AAPI Commission, Mass Speaks coalition members, Mass Appleseed, MLRI, ATASK, MAPC, the Boston Bar Association, Mass Advocates for Children, and others described barriers faced by limited-English-proficient residents in accessing MassHealth, DCF, courts, domestic violence services, schools, and other state services. Witnesses cited untranslated documents, inadequate interpretation, delays, and the burden placed on bilingual staff and children; several also pointed to recent federal moves toward English-only policy as making state action more urgent. Committee members asked questions about implementation, interpreter availability, and the role of technology and remote participation, and the chair noted the bill had been reported favorably in a prior session and intended to be again.
The committee also heard testimony on time-zone legislation. Dr. Karin Johnson, representing sleep medicine interests, supported H. 3405 for permanent standard time and opposed S. 2157 for permanent daylight saving time, arguing that standard time better aligns with circadian rhythms and health, while permanent daylight saving time would worsen morning darkness and sleep disruption. Members questioned the strength of the scientific evidence and discussed school start times, geography, and whether Massachusetts should align with neighboring states. No votes were taken during the hearing, and testimony continued on additional bills as the session progressed.
MN
Minnesota 2025-2026 Regular Session
House Children and Families Finance and Policy Committee 3/24/26
Children and Families Finance and Policy
Transcript Highlights:
- </c><00:25:40.080><c> dollars</c> preventing Minnesota taxpayer dollars preventing Minnesota taxpayer
- I think that we owe it to the taxpayers to understand that this is a good thing.
- People need to have taxpayer deductible uh daycare costs.
- People need to have taxpayer deductible uh daycare costs.
- People need to have taxpayer bill.
Keywords:
SNAP, income limits, asset limits, nutrition assistance, children and families, federal poverty guidelines, federal waiver, food assistance, low-income families, nutritional support, day care, tax subtraction, child care costs, licensed child care, dependent care assistance, child care, family child care, child care center, licensing, correction order