Transcript Highlights:

• in place to ensure that robust structure in place to ensure that we<00:14:35.800> have<00:14:
• So we were one of the 17 structures before, and now we are down to 16.
• So we were one of the 17 structures before, and now we are down to 16.
• So we were one of the 17 structures before, and now we are down to 16.
• But I really do think that this in the law enforcement structure really, I would like to see more of

Keywords: 1183, house

Transcript Highlights:

• I'm here to provide you some general updates related to the new office's structure, its stand-up, in
• its stand up uh in addition to structure its stand up uh in addition to providing<00:10:47.600> you
• changes some of these the structural changes some of these concerns<01:13:38.280> were<01:13:
• So we tried to create a structure that allows DHS to bring back to us outcomes as they're working on
• So we tried to create a structure that allows DHS to bring back to us outcomes as they're working on

Keywords: 1187, senate, all

Summary: The Health and Human Services Finance and Policy Committee met on February 6, 2025, for an update on emergency medical services (EMS) policy and implementation. Senator Seberger described the work of the EMS Task Force, which traveled statewide to hear concerns from providers about staffing, reimbursement, and retention. She said the task force led to the Sprint Medic model and two innovation zones in Otter Tail and St. Louis counties, and she urged continued monitoring and possible reconstitution of the task force to evaluate what is working and what could be expanded statewide. She also said future EMS work should continue to explore alternative response models and telemedicine, but that the most immediate need is additional funding, especially to address unpaid non-transport calls. Dylan Ferguson, director of the newly formed Minnesota Office of Emergency Medical Services, gave a detailed update on the office’s structure and priorities after the transition from the Emergency Medical Services Regulatory Board. He described the office’s three divisions, the appointment of deputy directors, the first meetings of the advisory councils, and work on a statewide EMS strategic plan. He also reviewed the $24 million emergency ambulance aid program, explaining its 40-40-20 formula, the emphasis on rural services, the reporting and spending deadlines, and the positive response from ambulance providers. He noted that the $6 million Sprint paramedic grant program is underway, with Otter Tail County moving forward and St. Louis County still finalizing its application. Ferguson also outlined the office’s budget request for modest staffing and contract-cost increases, two rulemaking efforts to update outdated ambulance vehicle standards and expand medication options for basic life support services, and ongoing data collection on workforce needs, violence against EMS providers, and ambulance crashes. He highlighted the paramedic scholarship program administered by the Office of Higher Education, saying nearly 300 scholarships have been awarded. Members and Senator Seberger praised the EMS reforms and emphasized that non-transport calls create significant unreimbursed costs, especially for rural and volunteer services, but no votes or formal committee actions were taken during the meeting.

Transcript Highlights:

• The Internal Revenue Service's fee structure begins at a couple hundred and includes fee amounts well
• To rely on a structure that could bring in small fees for several months to sustain the salaries for
• The Internal Revenue Service's fee structure begins at a couple hundred and includes fee amounts well
• To rely on a structure that could bring in small fees for several months to sustain the salaries for
• While no doubt there are details of the program to be worked out regarding timing, fee structure, etc

Bills: HF2048, HF2360, HF2006, HF950, HF912, HF3140, HF2931

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Transcript Highlights:

• Those proactive measures minimize structural damage during the floods.
• I asked him, do you have a full ICS, incident command system structure, up and running?
• Many lost fencing and structures that cannot be replaced by. any insurance or FEMA.
• They helped us before that, but to become the incident command structure.
• So our structure I have a Person that I point to be the emergency manager is Eric Carter.

Keywords: 1185, senate, all

Transcript Highlights:

• Known as the Texas Model by other states, DIR's structure is the closest thing to private state IT in
• If it was populations, I mean, again, our benefit structure is a little bit different in that 100% of
• There were different pricing structures.
• And so the city of Houston also has been operating under. a structurally imbalanced budget for many,
• So we have a very big structurally balanced budget gap.

Keywords: 1184, house, all

Transcript Highlights:

• The structural requirement functions as Mr.
• It structurally depends on it as a check on unchecked majority power.
• that chill quorum denial, nor is it to distort the Constitution's design and convert a protected structural

Keywords: 1184, house, all

Transcript Highlights:

• It's creating or modernizing our corporate structure so that we can invite Those businesses here and
• It simply provides clarification and structure for a service agreement for transportation of human remains
• This is simply a practice that is already in place, but it gives structure for us to continue doing that

Bills: HB3081, HB3127, HB3128, HB3498, HB2035

Keywords: fire extinguisher, licensing, public safety, age qualification, State Fire Marshal, medical marijuana, employment rights, safety-sensitive positions, workplace policies, public assistance, workforce development, economic competitiveness, task force, apprenticeships, training programs, training barriers, business growth, industry coordination, business entities, corporation law

Transcript Highlights:

• So the idea is actually establish this fund, now get the structure set up.
• And so we feel we can do that with a more coordinated structure, but in a more strategic way.
• And the idea is we start to take as much of that as possible out of rates through this structure, especially

Summary: The Assembly Committee on Natural Resources heard Senator Becker present a broad energy and affordability bill focused on shifting certain utility-related costs out of rates and into a new public power fund structure. The bill’s major elements included using cap-and-trade climate credit revenues to provide larger and better-timed customer credits, especially for low-income customers; creating a fund to help cover wildfire mitigation, care and fairness, and other public-purpose costs; adjusting rate-setting and wildfire spending oversight; and streamlining permitting and CEQA review through programmatic environmental documents for similar projects. Becker said the goal was to reduce regressive costs in rates while still supporting climate and infrastructure goals. Support came from municipal utilities, community choice advocates, environmental justice and clean energy groups, and the Climate Center, many of whom said they supported the bill and wanted to continue working on amendments. Opposition came from the California Chamber of Commerce, utility companies, business groups, and labor representatives, who argued the bill would shift rather than solve cost pressures, create rate instability, and introduce reliability and investor risks. Several opponents also criticized the proposed funding structure and the inflation-capped rate-setting approach. Committee members asked Becker about the rationale for the power fund, the change from 85% to 100% of cap-and-trade revenues going to customer credits, the reduced frequency of wildfire mitigation reporting, and the adequacy of streamlined environmental review. Becker said the bill was intended to move wildfire and other public-purpose costs out of rates over time and to speed up review without eliminating project-specific environmental analysis. The committee ultimately voted to pass the bill on a due-pass recommendation, with members noting ongoing discussions on permitting and other amendments.

Transcript Highlights:

• services and also a corporate structure services and also a corporate structure for<00:03:34.560
• to take any the corporate structure to take any corporate<00:04:09.200> actions.
• <00:04:48.479> Um<00:04:48.800> but structure that might work better.
• Um but structure that might work better.
• <01:10:34.880> part area, uh, that's the the structural part area, uh, that's the the structural

Keywords: 1191, senate, all

Transcript Highlights:

• this state and my my key in structuring this state and my my key in structuring programs programs
• <00:39:01.400> is<00:39:01.640> well current traditional structure is well current
• and the amount of money that structures and the amount of money that the<01:24:11.719> Knights
• I do not think you understand the structure of financing for public education, because when you take
• <01:52:52.239> of<01:52:52.760> financing understand uh the structure of financing

Keywords: 928, house, all

Summary: The committee held a public hearing on HB 402, a bill to repeal a provision in RSA 194-F:2 stating that Education Freedom Account (EFA) funds “shall not constitute taxable income” to the parent or student. The bill sponsor argued the current language is misleading because the state cannot determine federal tax liability, and said the bill would simply remove inaccurate tax advice from state law. He cited IRS guidance and prior federal legislation, including a Ted Cruz proposal, to suggest some EFA uses may be taxable under federal law, while others may not, and said the bill could be amended if needed to avoid confusion. Testimony was sharply divided. Py Campbell opposed the bill, arguing it would unfairly single out EFA students and could amount to a tax on education funds, including for self-employed families, and recommended it be voted inexpedient to legislate. Stephen Matthew French, a tax preparer, also opposed the bill, saying IRS Publication 970 already makes clear that scholarship-type payments used for tuition and related expenses are not taxable, and that the bill addresses a problem that does not exist. He warned that adding tax reporting requirements could create administrative costs for families and the program administrator. Bill Ardinger, a tax attorney, supported the repeal of the statutory language, saying the state should not place potentially incorrect tax advice into law. He explained that under federal tax law, only certain scholarship-like uses are exempt, while many EFA-eligible expenses may not be, especially for families using the program for homeschooling or other nontraditional expenses. He said the current statute could mislead families into thinking all EFA payments are tax-free and could expose the state to future legal problems. The hearing ended after questions from committee members; no vote or final action was taken in the transcript.

Transcript Highlights:

• This bill was somewhat anticipating that budget action, so the current structure of the bill before you
• That's sort of how it's structured. And then there is an opportunity to extend that timeline.
• Traditional grant-heavy incentive structures, while foundational, face natural scaling limits.
• Traditional grant-heavy incentive structures, while foundational, face natural scaling limits.
• The structure of SB 1075 and the committee analysis raise a fundamental policy question: why should a

Keywords: 988, house, all

Transcript Highlights:

• This bill was somewhat anticipating that budget action, so the current structure of the bill before you
• That's sort of how it's structured. And then there is an opportunity to extend that timeline.
• Traditional grant-heavy incentive structures, while foundational, face natural scaling limits.
• The structure of SB 1075 and the committee analysis raise a fundamental policy question: Why?
• The structure of SB 1075 and the committee analysis raise a fundamental policy question: Why should a

Summary: The committee heard a series of Senate bills on environmental, climate, recycling, wildfire, outdoor access, and clean transportation policy. SB 958 would clarify CEQA treatment of impacts tied solely to increased building height, and SB 1230 would increase penalties and create CalRecycle support tools for repeat commercial illegal dumping. SB 1341 would revise how processing fees are calculated for bag-in-a-box wine under California’s recycling program. All three measures received due-pass recommendations to Appropriations, with roll calls showing majority support and the bills left open for absent members. Members then took up SB 1300, which would create a more permanent legislative role in California’s international climate cooperation and establish a climate secretariat at UC; SB 1370, which would codify and streamline wildfire fuel-reduction permitting with added safeguards, geographic and size limits, and pesticide-related amendments; and SB 1260/1268, which would codify the Outdoors for All initiative and the Deputy Secretary for Access position at the Natural Resources Agency. Each drew support from environmental, utility, business, and local-government witnesses, while SB 1370 also drew opposition from environmental and advocacy groups concerned about reduced CEQA review and herbicide use. The committee discussed amendments at length, especially on SB 1370, and all three measures advanced with due-pass recommendations. The committee also heard SB 1213, the Clean Truck Transparency Act, requiring baseline pricing disclosure for medium- and heavy-duty zero-emission trucks tied to state incentives and directing agencies to explore alternative financing. Support came from clean-air, business, and environmental groups, and the trucking/manufacturing opposition moved to neutral after amendments; the bill advanced on a due-pass vote. Finally, SB 1075, the Clean Air Promise, sought to strengthen AB 617 implementation and clarify community emission reduction planning, but it generated substantial opposition from air districts, business groups, and others over enforceability, funding, and the distinction between formal SERPs and community L-SERPs. The author described additional pending amendments to narrow L-SERP provisions, and the bill also received a due-pass recommendation to Appropriations.

Transcript Highlights:

• Unfortunately, the current policy structure makes it difficult for greater numbers of high schools to
• According to our estimates, the combination of structural reforms and extending the reimbursement schedule
• budgets, provoking us to try to work with this committee through this legislation on ideas for structural
• So what this bill does, and I'll be very brief, is it makes both structural and financial reforms to
• Again, I believe it's the state's duty to find a structural and financial path forward that takes the

Keywords: 995, all

Summary: The Joint Committee on Education held a lengthy hearing on a large slate of bills focused primarily on charter school policy and vocational technical education. Committee members opened with ground rules for testimony, including a two-minute limit, written testimony acceptance, and a live-streamed format. The committee then heard testimony on bills to expand collective bargaining rights in Horace Mann and Innovation Schools, reform charter school funding and reimbursement, allow enrollment preferences for high-need students in charter lotteries, and require BESE to consider district impacts when approving new or expanded charters. Several witnesses, including union leaders, parents, educators, and legislators, argued that charter growth has strained district budgets and that funding formulas should be reworked to better protect public schools; charter advocates and alumni countered that charter schools serve high-need students well and should not be penalized for their success. A major portion of the hearing focused on vocational technical education bills, including proposals to expand access and capacity, create a large grant program, and increase MSBA reimbursement rates for vocational school construction. Supporters described long waitlists, strong labor-market demand, and the higher cost of building and maintaining vocational schools, while municipal officials emphasized the tax burden on local communities. The committee also heard testimony on charter school reimbursement bills that would extend the state’s reimbursement schedule, with witnesses from districts such as Boston, Worcester, Fall River, and New Bedford describing large net losses to charter tuition and arguing for longer reimbursement periods and structural reform. The committee took no final votes during the hearing. In one instance, the chair said a bill would be held open until a missing senator could testify. Members asked several detailed questions about charter admissions lotteries, special education placements, funding formulas, and the practical effects of proposed charter caps and reimbursement changes. The hearing remained informational, with witnesses and committee members presenting sharply different views on whether the bills would improve equity and opportunity or harm existing public school systems.

Transcript Highlights:

• The fusion center network operates mostly in secret, with opaque authorities and governance structures
• The fusion center network operates mostly in secret with opaque authorities and governance structures
• Governance structures and virtually no public accountability or independent oversight from elected state
• Tenants report ongoing pest infestations, serious mold problems, and structural hazards that are not
• At the same time, tenants have documented significant structural and maintenance issues during state

Summary: The committee met as a subcommittee for much of the hearing because it initially lacked a quorum, then later established one and began taking votes. The state auditor gave a status update on ongoing audits, including several JALAC-requested audits in progress, other statutory audits, staffing growth in his office, and the number of new JALAC audits his office could start in the coming months. The committee also heard that one audit request on Prop. 28 was held, and another PUC-related request was moved off consent and heard on the regular calendar. Members then heard and discussed several audit requests. Senator Cervantes presented a request to audit California fusion centers, with witnesses from the FBI and ACLU supporting the need for transparency and oversight; opponents argued the request was politically motivated and could interfere with counterterrorism work. Senator Allen presented a request on CPUC enforcement of Rule 21 interconnection timelines for solar and storage projects, supported by industry and school representatives who described long delays and financial harm, while CPUC staff said the issue was being addressed through workshops and a formal proceeding. Senator Perez presented a request to audit Caltrans’ administration of the former SR 710 extension properties and affordable sales program, citing tenant complaints about maintenance, pricing, and transparency; Caltrans said it was working to complete sales and improve administration. Senator Umberg presented a request to audit the Orange County Board of Education over transparency, contracting, litigation spending, charter oversight, and whistleblower issues, while board representatives said there was no factual basis for an audit and that existing legal remedies had not been invoked. After quorum was established, the committee approved the consent-calendar DMV license revocation audit and then approved the PUC utility timeliness audit and the Caltrans SR 710 audit. The fusion center audit was left on call after a split vote, and the Orange County Board of Education audit continued with testimony from the board’s representatives after the committee had already moved on to other business.

Transcript Highlights:

• They're considered a money service business, but there's no exam structure in place.
• They're considered a money service business, but there's no exam structure in place to enforce it.
• The existing structural framework for senior investor protection in the country has been shaped around
• how Washington State decided to approach this situation and how they decided to structure the responses
• And so one of the good news is that there has been some, on the security side, the structure is in place

Summary: The committee began with a work session on the Joint Legislative Audit and Review Committee’s cannabis market study, presented by JLARC staff member Susanna Pratt. The report found Washington’s cannabis production in 2023 was likely two to three times higher than retail sales, with production estimated at 292,000 to 443,000 pounds of THC versus 139,000 pounds sold. Pratt explained that canopy data are inconsistent and that the Liquor and Cannabis Board’s traceability system is incomplete and unreliable, limiting data-driven regulation, tax verification, recall tracking, and diversion enforcement. JLARC recommended that LCB submit a plan by the end of 2025 for obtaining accurate licensee data by the end of 2026; LCB partially concurred and said a 2027 timeline may be more realistic. JLARC also concluded that the social equity producer licenses would likely have only a minimal effect on statewide production capacity, and suggested the legislature consider broader ways to increase equity in the industry. Members asked about the slow issuance of social equity licenses and about comparable traceability systems in other states. The committee then heard a series of presentations on fraud and scam prevention. Paul Benda of the American Bankers Association described the scale of fraud losses, the role of telecom spoofing, social media scam ads, SIM farms, and crypto ATMs, and argued for a shared-responsibility approach involving banks, telecoms, and platforms. Katie Clark of IQ Credit Union described member-to-member fraud, romance scams, and the operational and financial impacts on credit unions, and recommended better information sharing, safe harbors for returning scam-related funds, and stronger fraud education. Kyle Innes of SIFMA highlighted investor fraud and Washington’s 2009 report-and-hold law, which he said helped shape similar protections in most states, and emphasized the need for better communication among financial firms, APS, and law enforcement. Brian Gerard and Ali Higgs from the Department of Financial Institutions discussed “pig butchering” and other investment scams, focusing on how scammers build trust through social media, dating apps, fake websites, and crypto schemes before extracting funds. Across the fraud presentations, witnesses repeatedly stressed consumer education, interagency information sharing, and stronger controls on telecom, social media, and crypto ATM activity. Members asked about model laws from other states, the role of financial education in schools, and whether crypto ATMs should be regulated or banned. No votes or formal committee actions were taken during the meeting.

Transcript Highlights:

• I've tried to spend some time talking to folks about it and try to build ideas and structure around that
• at that time us to do several things related to the assessment, including change the assessment's structure
• of the year. us to do several things related to the assessment, including change the assessment's structure
• Yeah, so not in this bill directly, but in the broader structure of the education code.
• there's a whole host of mechanisms to 499 Yeah, so not in this bill directly, but in the broader structure

Bills: HB8

Keywords: HB 8, Texas public school accountability, school accountability, public school transparency, STAAR, state assessments, instructionally supportive assessment program, Student Success Tool, Texas Education Agency, TEA, accountability ratings, A-F ratings, through-year assessment, benchmark testing, norm-referenced assessment, college career military readiness, CCMR, local accountability plan, school district performance, campus turnaround

Summary: The House Committee on Public Education met to hear House Bill 8, which would replace STAAR with a new assessment and accountability system beginning in the 2027-28 school year. The chair described the bill as reducing testing time, limiting benchmark tests, adding beginning-, middle-, and end-of-year assessments, requiring faster score turnaround, involving Texas teachers in test development, and tightening accountability timelines and transparency rules. Members also discussed provisions on A-F ratings, cut scores, CCMR, local accountability plans, and TEA reporting requirements. Committee members and invited witnesses split sharply on the bill’s approach. Supporters, including the chair, TEA Commissioner Mike Morath, and Ed Trust’s Nicholas Munyon Penny, argued the bill would reduce high-stakes pressure, provide quicker and more actionable data, limit over-testing, and better align assessments to Texas standards while preserving criterion-referenced accountability. They said the new system would help teachers and parents intervene sooner and would improve transparency, including parent access to student responses and automatic rescoring in some writing cases. Opponents, including Rep. Hinojosa and student witness Ella Moran, argued the bill still increases testing and replaces one high-stakes test with multiple TEA-created tests. Moran testified that STAAR creates anxiety, disrupts instruction, and does not reflect real learning, while Hinojosa said the House had previously passed a better bill based on a nationally norm-referenced model and criticized the new proposal as a concession to the Senate. Questions also focused on AI scoring of writing, rescoring rates, and whether the bill’s new accountability rules would be reliable and fair. The committee did not take a final vote during the portion provided, but the chair said a vote on HB 8 would be called after public testimony later in the day.

Transcript Highlights:

• We do also have some recommendations for the structure of ELOP, given that it's kind of reaching full
• We do also have some recommendations for the structure of ELOP, given that it's kind of reaching full
• . have some recommendations for the structure of ELOP, given that it's kind of reaching full funding
• An advisory structure, then a lot of kids just get lost in the shuffle.
• You have a lot of structures that—I mean, the counselors are great—but it's very hard to care for 500

Summary: The committee heard presentations on the Governor’s education budget proposals for the Local Control Funding Formula (LCFF), Learning Recovery Block Grant, and Expanded Learning Opportunities Program (ELOP), followed by testimony from State Board of Education President Linda Darling-Hammond. On LCFF, Finance outlined the proposed 2.43% COLA, repayment of prior deferrals, and a trailer bill penalty for LEAs that fail to adopt Local Control Accountability Plans on time. The LAO said its COLA estimate was slightly lower and raised concerns that the Governor’s proposed TK staffing ratio increase may be more costly than estimated. Members also discussed whether the current COLA formula should better reflect California-specific or district staffing costs, and whether TK should be more clearly separated from the K-3 grade span adjustment to avoid larger K-3 class sizes. The chair asked staff to work with the LAO on both the TK/K-3 issue and alternative COLA calculations. For the Learning Recovery Block Grant, Finance proposed restoring the first of three delayed payments, $378.6 million one-time Proposition 98 General Fund, while the LAO recommended adopting the proposal but extending the expenditure deadline by at least a year. The LAO reported that districts had spent $1.6 billion of the $6.8 billion received through 2023-24 and said most districts were only now shifting from federal COVID relief to block grant spending. Members questioned whether the large state and federal investments were improving outcomes, citing declining reading and math trends, while Finance and the State Board president pointed to some signs of improvement, especially in math, attendance, and gains for some student groups. Darling-Hammond emphasized that student needs have grown, that recovery spending has gone to devices, ventilation, staffing, tutoring, summer school, and community schools, and that targeted interventions appear to be helping some districts recover faster than others. On ELOP, Finance proposed adding $435 million to expand universal access by lowering the Tier 1 threshold from 75% to 55% unduplicated pupils, bringing ongoing funding to $4.4 billion. The LAO said the estimate was reasonable but recommended delaying implementation for a year, aligning ELOP with ASES to reduce overlap, moving toward funding based on participation rather than enrollment, and considering a fixed Tier 2 rate. Members and witnesses discussed staffing challenges, the use of funds for students with disabilities, and uncertainty in Tier 2 funding caused by unspent dollars and opt-outs. Darling-Hammond supported ELOP as part of California’s broader after-school and summer learning strategy, said most districts are now offering full-day TK and expanded learning, and urged the state to reduce fragmentation across categorical programs and build more unified systems for funding, reporting, and support.

Transcript Highlights:

• And, and should, should that factor into any decisions that you may have related to the role and structure
• recommendations on how we could better streamline the process and make a more current regulatory structure
• It's really hard to have that structure in place and so that really Leads to our next slide which talks
• It replaces the 40 year old rate structure where you've heard of we have kids that are basic or um all
• credentialing process and in fact over the weekend, the first youth transition to this, this rate structure

Transcript Highlights:

• recommendations on how we could better streamline the process and make a more current regulatory structure
• And then, last but not least, Texas last session funding. a brand new structure for rates for the foster
• It's really hard to have that structure in place.
• It replaces the 40-year-old. rate structure where you've heard of we have kids that are basic or all
• And, in fact, over the weekend, the first youth transitioned to K-12. this rate structure.

Keywords: 1184, house, all

Transcript Highlights:

• 00.799> tax providers it begins rebalancing that tax providers it begins rebalancing that tax structure
• 02.159> has<00:04:02.319> been<00:04:02.760> that<00:04:02.879> we've structure
• that has been that we've structure that has been that we've actually<00:04:03.599> ignored<00
• You said that since it's not structured as a credit, and I don't pretend to be a tax expert; I've never
• You said that since it's not structured as a credit, and I don't pretend to be a tax expert; I've never

Keywords: 919, house, all

Summary: The committee took up House File 633, which would provide property tax relief for in-home family child care providers. An amendment was adopted first that converted the bill from a state-paid credit into a 50% market value exclusion. The author explained the bill as a way to reduce property tax burdens on family child care homes, stabilize a shrinking sector, and help preserve child care capacity, especially in rural areas. He cited declining numbers of licensed providers, rising costs, and long-term losses in family child care slots. Public testimony was generally supportive. A family child care provider’s relief provider described rising costs for utilities, insurance, and taxes, and said home-based care remains important for families who do not want center-based care. A representative from Leading Care Public Policy said family child care is in crisis, emphasized the continuity and community connection of home-based care, and supported the bill as a way to equalize support for providers. Members also discussed the policy choice between a credit and an exclusion, with some arguing a credit would be more targeted and equitable, while the author said the exclusion was the most practical way to move the bill forward. House Research explained that because the bill is structured as an exclusion, most of the benefit would be shifted to other local taxpayers rather than paid by the state, though there could be a small state cost through increased property tax refunds. Members raised concerns that the exclusion would interact with homestead exclusions and might favor higher-value homes, while supporters argued it would directly lower costs for child care providers and could help expand capacity. The committee closed testimony and voted to re-refer House File 633, as amended, to the Committee on Taxes, where the motion prevailed.