Transcript Highlights:

• There are certain boundaries across which we are not allowed to go because they violate the First, Fourth
• That there are certain<00:17:08.559><c> boundaries</c><00:17:09.679><c> across</c><00:17:10.160><c> which
• </c><00:17:10.400><c> we</c><00:17:10.640><c> are</c> certain boundaries across which we are certain
• boundaries across which we are not<00:17:10.959><c> allowed</c><00:17:11.280><c> to</c><00:17:11.520>

Keywords: 1187, senate, all

Transcript Highlights:

• programs to students when more than 10% of the students reside outside the district's geographic boundaries
• programs to students when more than 10% of the students reside outside the district's geographic boundaries
• per-student basis, and OSPI may only restore the funding for students who both reside within the boundaries
• per-student basis, and OSPI may only restore the funding for students who both reside within the boundaries

Bills: SB6222, SB6263, SB6118, SB6261, SB6320

Keywords: public education, technology access, surplus hardware, digital divide, student resources, school district, public bidding, bid limits, procurement, public works, construction contracts, competitive bidding, lowest responsible bidder, small works roster, quotations, school purchasing, Washington-grown food, local food, inmate work programs, Department of Corrections

Transcript Highlights:

• two sides by the Columbia River, the east side and the south side, and the Colville Reservation boundary
• The Colville Reservation boundary extends to the midpoint of the original Columbia River as it borders
• The Colville Reservation boundary extends to the midpoint of the original Columbia River as it borders
• of the largest watershed in the State of Washington, yet it terminates at an arbitrary geographic boundary

Bills: HB2170, HB2544, HB2578

Keywords: natural climate solutions, ecosystem services, revenue generation, economic opportunities, environmental policy, water rights, adjudication, Columbia River, environmental impact, natural resources, tribal members, fish and wildlife, commission, indigenous rights, state regulation, 904, all

Transcript Highlights:

• specific area where we knew that there was, upon the definition of the urban growth area and the boundary
• As you're all very familiar, working in the public sector and trying to work across city boundaries and
• county boundaries is really, really complicated, and it takes time.
• which opened in 2000, is located on an 80-acre site, less than half a mile from the urban growth boundary

Summary: The committee held public hearings on several local government bills, with most of the discussion focused on HB 2480, which would require cities and counties planning under the Growth Management Act to allow residential uses in commercial and mixed-use zones and limit local requirements for ground-floor retail or mixed-use conditions. The bill sponsor and supporters, including the Lieutenant Governor, Governor’s Office, Commerce, builders, business groups, and housing advocates, argued it would unlock underused commercial land, reduce housing costs, and help address Washington’s housing shortage. Opponents and some cities said the bill could undermine local planning, walkable mixed-use centers, tax base, and neighborhood retail, and asked for more exemptions or narrower application. Several speakers supported the proposed substitute as a compromise, while others urged not to weaken the bill further. No vote was taken. The committee also heard HB 2223, which would create an exception to the conflict-of-interest rules for irrigation district directors whose spouses work for a district contract, modeled on an existing exception for public hospital district commissioners. The sponsor and the Washington State Water Resources Association said the change would help irrigation districts recruit and retain volunteer board members in rural areas while preserving disclosure and recusal requirements. The hearing was brief and no action was taken. HB 2530 would extend the deadline for forming a public facilities district for regional aquatics and sports facilities from July 1, 2026, to July 1, 2028. Supporters from Olympia and Tumwater said the extension would give local governments more time to collaborate and pursue an aquatic center that has long been a community priority; one testifier said removing the deadline entirely would also be acceptable. The committee then heard HB 2459, which would expand authority to site certain schools outside urban growth areas and extend utilities to serve them. Supporters, especially representatives of the Tahoma School District and related groups, said the bill would let districts use land they already own to relieve overcrowding. Opponents, including Futurewise, argued it would weaken Growth Management Act planning and local multicounty policies and should remain a local process. Finally, HB 2129 on agritourism was briefly heard, with the sponsor describing it as a way to help farms stay viable and preserve rural character; the committee heard supportive comments about farm preservation and openness to a work group or amendments. No votes or final actions were taken on these bills during the hearing.

Transcript Highlights:

• programs to students when more than 10% of the students reside outside the district's geographic boundaries
• per-student basis, and OSPI may only restore the funding for students who both reside within the boundaries
• programs to students when more than 10% of the students reside outside the district's geographic boundaries
• per-student basis, and OSPI may only restore the funding for students who both reside within the boundaries

Summary: The committee began by waiving the five-day notice rule for Senate Bill 6320, then heard Senate Bill 6222, which would let school districts and educational service districts sell or grant surplus technology hardware such as laptops and tablets to public school students and recent graduates, with priority for low-income students. The sponsor and supporters said the bill would help students keep access to devices they need for homework, college, and work, while preserving existing surplus procedures. Testimony was generally supportive, including from district technology staff and students, though one question raised whether tribal compact schools would be included. The committee then heard Senate Bill 6263, which raises school district public bid thresholds to reflect inflation and reduce procurement costs. The sponsor said the limits had not been updated in about 20 years and should be aligned with other local governments. Supporters from school employees, finance officers, and school coalitions said the change would save time and money and reduce delays in maintenance and purchasing. Testimony on Senate Bill 6261, which would require parents of six- and seven-year-olds not enrolled in school to file annual declarations of intent about their child’s education, was overwhelmingly opposed by homeschool families and advocates. Opponents argued it would add bureaucracy, create privacy concerns, and burden families, while the superintendent of public instruction supported the bill as a way to improve enrollment data and planning. The sponsor said it was about knowing where children are and right-sizing school systems. The committee also heard Senate Bill 6118, requiring cardiac emergency response plans in schools and athletic facilities. The sponsor, who spoke about losing her brother to heart failure, said schools need faster, better-prepared responses to cardiac emergencies. Supporters, including parents, students, and community advocates, described personal experiences with sudden cardiac events and said the bill could save lives by ensuring AEDs, CPR training, and practiced response plans. Finally, the committee heard Senate Bill 6320 on alternative learning experiences. The bill would restrict online and remote ALE providers to public or nonprofit entities and reduce levy equalization funding for remote/online ALE, with limited exceptions for medically fragile or severely bullied students. Supporters argued it would keep public education public and encourage in-person learning, while opponents—including superintendents, online program operators, students, and homeschool advocates—warned it would displace thousands of students, harm successful programs, and reduce family choice. No final votes were taken on the bills in the portion provided.

Transcript Highlights:

• impose an EMS levy if another taxing district has already imposed the levy within any portion of its boundaries
• Under House Bill 2320, imposed the levy within any portion of its boundaries.
• The fire protection district must clearly identify the boundaries where the new EMS levy will be imposed
• , and voters within those boundaries must approve the levy.

Summary: The committee held public hearings on several bills. HB 2140 would exempt land sold or transferred to a governmental entity from additional tax when removed from open space classification in certain circumstances. Staff explained the current use property tax system and said the bill would likely have minimal but indeterminate revenue effects, with about $30,000 in one-time Department of Revenue costs. Representative Lowe said the bill was intended to fix a niche problem where a farmer loses a small frontage strip to a county and is then charged back taxes despite no change in land use. FutureWise testified in support of the bill’s intent but asked for small language changes to ensure transferred land remains compatible with agricultural or open space use. The public hearing on HB 2140 was then closed. HB 2326 would allow a fire protection district that is partially overlapped by another district’s EMS levy to impose its own levy on the portion not already covered, subject to voter approval in the affected area. Staff said the bill would have no state general fund impact and about $28,000 in one-time Department of Revenue costs. Fire district and fire chief representatives testified in support, describing situations in Clark County and Kittitas County where most residents cannot vote on an EMS levy because a small overlapping area already has one. Opponents, including Washington Citizens Against Unfair Taxes, argued the bill would add to property tax burdens. The hearing on HB 2326 then closed. HB 2334 would require rounding of cash transactions to the nearest five cents as pennies are phased out of circulation, while leaving non-cash payments unchanged. Staff said the bill would apply to the final total after taxes and fees, with an indeterminate but minimal state revenue impact and significant Department of Revenue implementation costs. The prime sponsor said the bill was needed because the federal government ended penny production without giving states guidance. Retail and grocery groups generally supported the concept but requested amendments for clarity, consumer protection, SNAP compliance, and flexibility while pennies remain in circulation; one witness opposed the bill as another tax burden. The hearing on HB 2334 was then closed. The committee then heard HB 2100, a proposed statewide payroll expense tax on large operating companies to fund a new Well Washington Fund for higher education, health care, cash assistance, energy, and housing. Staff said the proposed substitute would apply to employers with at least 250 employees and $7 million in annual payroll, exclude certain public and health care entities, and generate substantial revenue, with the fiscal note estimating about $7.6 billion to the general fund and $4.2 billion to the new fund in the 2027–29 biennium under the revised threshold. Supporters, including poverty, housing, labor, education, disability, and faith advocates, said the bill would help offset federal cuts and protect vulnerable residents. Business, retail, hospitality, construction, and technology groups opposed it, warning of job losses, higher costs, reduced competitiveness, and broader impacts on consumers and employers. The prime sponsor said the bill was a response to federal divestment and that the state needed a progressive revenue source now; no vote was taken in the transcript.

Transcript Highlights:

• On that day, Los Comanches dance at the houses of families that live within the land grant boundaries
• The Kistawa de la Serna land grant oversees the project because it is within the boundaries of the land
• after the 1941 survey, all of the titles on those líneas are worded the same and do not give clear boundaries
• I would believe that a strip of land three feet wide and a mile long of indeterminate boundaries up a

Transcript Highlights:

• And, and, uh, you know, we share district lines and, and boundaries boundaries boundaries and boundaries

Bills: HB249

Keywords: real property, ad valorem tax, tax appraisal, property value limitation, real estate taxation, property ownership

Transcript Highlights:

• This bill would expand the boundaries of the district from Osceola County into Orange County and the
• enforcing regulations related to the anchoring of vessels Representative Lopez: outside of the marked boundaries
• limit does not include any time the vessel is anchored Representative Lopez: overnight within the boundaries
• available, an additional 0.25 multiplier shall be applied for each additional regional watershed boundary

Bills: HR310, HR314, HR316, HR317, HR321, HR275, HR276, HR279, HR282, HR286, HR289, HR292, HR295, HR302, HR319, HCR112, HR307, SCR59, SCR61, SCR62, SCR68, SCR69, SCR70, SCR54, SCR55, SCR64, SCR75, HCR79, HCR104, HB75, HB410, HB719, HB750, HB944, HB1098, HB1220, HB1252, HB359, HB210, HB468, HB1117, SB382, HB368, HB552, HB732, HB870, HB1236, SB29, SB42, SB43, SB149, SB208, SB274, SB300, SB312, SB387, SB389, SB401, HR74, HB998, HB901, HR20, HCR65, HCR71, HCR98, HB284, HB306, HB341, HB366, HB393, HB458, HB577, HB603, HB605, HB614, HB625, HB646, HB733, HB752, HB773, HB798, HB911, HB955, HB996, HB1035, HB1069, HB1113, HB1140, HB1180, HB1191, HB1240, HB1255, SB82, SB89, SB97, SB123, SB237, HB36, HB42, HB74, HB119, HB159, HB258, HB259, HB302, HB414, HB459, HB848, HB956, HB1017, HB1028, HB1095, SB217, SB283, SB469

Keywords: oil and gas, orphan wells, inactive wells, shut-in wells, marginal wells, plugging and abandonment, well decommissioning, site remediation, site restoration, Oilfield Site Restoration, OSR program, financial security, bonding, taxpayer liability, public liability, offshore wells, onshore wells, coastal erosion, Department of Conservation and Energy, natural resources

Bills: HR310, HR314, HR316, HR317, HR321, HR275, HR276, HR279, HR282, HR286, HR289, HR292, HR295, HR302, HR319, HCR112, HR307, SCR59, SCR61, SCR62, SCR68, SCR69, SCR70, SCR54, SCR55, SCR64, SCR75, HCR79, HCR104, HB75, HB410, HB719, HB750, HB944, HB1098, HB1220, HB1252, HB359, HB210, HB468, HB1117, SB382, HB368, HB552, HB732, HB870, HB1236, SB29, SB42, SB43, SB149, SB208, SB274, SB300, SB312, SB387, SB389, SB401, HR74, HB998, HB901, HR20, HCR65, HCR71, HCR98, HB284, HB306, HB341, HB366, HB393, HB458, HB577, HB603, HB605, HB614, HB625, HB646, HB733, HB752, HB773, HB798, HB911, HB955, HB996, HB1035, HB1069, HB1113, HB1140, HB1180, HB1191, HB1240, HB1255, SB82, SB89, SB97, SB123, SB237, HB36, HB42, HB74, HB119, HB159, HB258, HB259, HB302, HB414, HB459, HB848, HB956, HB1017, HB1028, HB1095, SB217, SB283, SB469

Keywords: oil and gas, orphan wells, inactive wells, shut-in wells, marginal wells, plugging and abandonment, well decommissioning, site remediation, site restoration, Oilfield Site Restoration, OSR program, financial security, bonding, taxpayer liability, public liability, offshore wells, onshore wells, coastal erosion, Department of Conservation and Energy, natural resources

Transcript Highlights:

• It's not a concrete boundary because we don't know what the criteria that they're going to be looking
• Okay, so while the amendments are going to create standards on what would be considered that boundary
• , there's no set requirements of what to be considered in setting that boundary.
• And so, with the amendments, the boundary will be defined within the fire perimeter.
• This issue has no geographical boundaries.

Summary: The committee heard extensive testimony on AB 2218, which would declare state policy to recognize and address water-related inequities affecting California Native American tribes and require several state agencies to incorporate that policy into water-related decisions. The author and tribal witnesses said the bill would codify a seat at the table for tribes and build on existing consultation and equity commitments, while supporters from environmental and tribal organizations backed the measure. Opponents from municipal utilities, water agencies, cities, counties, agriculture, and business groups argued the bill was too vague, could create uncertainty for water supply and project approvals, and might invite litigation. The chair signaled support, and the author said the bill was intended as a consultation measure rather than one that would usurp agency authority. The committee then took up AB 1795, a wildfire smoke-damage bill that would establish statewide standards for inspecting, testing, and remediating smoke-damaged homes and create clearer insurance claim handling rules. The Department of Insurance supported the bill, saying it would bring consistency and accountability after major urban-interface fires, while wildfire survivors and advocates said current insurer practices leave families unable to safely return home. Insurance and local government groups opposed unless amended, warning about cost, implementation uncertainty, and the bill’s scope. Members discussed unresolved issues, including how the bill would interact with a separate wildfire health-and-safety bill, whether it would apply to existing policies, and how presumptions and testing standards should work. The committee voted AB 1795 out on a due pass as amended motion to Appropriations. AB 1642, another wildfire-related bill, was also heard and focused on setting science-based testing and clearance standards for homes, schools, and businesses after urban and wildland-urban interface fires. The author and a Caltech scientist described contamination from lead and other heavy metals in fire-affected homes and argued for a presumption that certain contaminants found after a fire came from the wildfire, to reduce costly disputes. Survivors and many advocacy groups supported the bill, while insurers and other industry groups opposed, saying the testing regime was too broad, the geographic scope was unclear, and the presumptions could function like strict liability and raise insurance costs. Senators pressed both sides on how AB 1642 would overlap with the CDI smoke-claims task force and with AB 1795, and the author said the two bills were intended to be complementary and would continue to be reconciled. The committee also briefly heard AB 1976, which would create a CEQA exemption for pedestrian malls and limit certain local procedural delays for pedestrian and traffic-calming projects. Supporters said it would make it easier to create safer, more walkable, and more livable streets, and there was no opposition testimony. The chair described it as a narrow CEQA exemption for active transportation-related projects and indicated support. The committee then moved on to AB 2026, a groundwater recharge permitting bill, with the author explaining that it would streamline permitting so more recharge projects can capture floodwater and store it for drought years; testimony on that bill began as the transcript ended.

Transcript Highlights:

• located within naturally occurring watersheds rather than assigning it on political subdivision boundaries
• That is a federal commitment due to the Federal Boundary Waters Treaty Act with Canada.
• When you converted into a district, one of the things was you had to cite your boundaries.
• So these are the boundaries of all the rural water systems out there.
• See who they serve, what their boundaries are, what type of system they are. They treat water.

Keywords: 908, all

Transcript Highlights:

• request that the portion of State Highway 58 within the Zumbrota city limits, about 1.4 miles from boundary
• to boundary, be named Officer Firefighter Gary Elshrode Jr.
• c><00:10:02.040><c> from</c> city limits, about 1.4 miles from city limits, about 1.4 miles from boundary
• <00:10:02.600><c> to</c><00:10:02.720><c> boundary,</c> boundary to boundary, boundary to boundary, be

Keywords: 1187, senate, all

Transcript Highlights:

• This effort to redraw congressional boundaries poses a direct threat to the fair representation This
• effort to redraw congressional boundaries poses a direct threat to the fair representation for El Pasoans
• This effort to manipulate boundaries for political gain undermines...
• You'll be redrawing the moral boundaries of the state.
• District boundary lines are manipulated, stretched, and contorted like a Stretch Armstrong toy.

Summary: The Senate Special Committee on Congressional Redistricting met virtually for its West Texas regional hearing, established a quorum, and explained that the hearing was part of a series of statewide information-gathering sessions before any map was filed. The chair outlined the Zoom procedures, the two-minute testimony limit, and the availability of written comments through the committee’s public portal. Senators also discussed the logistics and transparency of the process, including the expectation that any proposed map or amendment would be made public once filed and that additional hearings would follow. Senator Blanco, whose district includes West Texas and the border region, said the area’s communities of interest should be kept together and warned against repeating the loss of representation that followed the last redistricting cycle. Senators Alvarado, Hinojosa, Miles, and others debated the value of virtual hearings versus in-person hearings, the number of people who had testified, and whether the committee could subpoena witnesses after the regional hearings ended. The chair said he was awaiting legal guidance and would consider a subpoena motion at a formal meeting the next day. A lengthy exchange also occurred over the tone of public testimony and the chair’s view that some comments directed at Republicans and the president had been offensive or historically inaccurate. Invited witnesses and public commenters largely opposed mid-decade redistricting and argued that any new map should reflect population growth, especially among Latino and other minority communities, and comply with the Voting Rights Act. Nina Perales of MALDEF said the hearings were not meaningful without a draft map and testified that Texas has a long history of discriminatory redistricting; senators questioned her about litigation, DOJ’s July 7 letter, and the 2021 congressional map. Tania Chavez Camacho, Luis Figueroa, and several El Paso residents emphasized that maps should preserve communities of interest, avoid cracking and packing, and be transparent and participatory. A smaller number of witnesses supported redistricting, including one El Paso resident who said the current districting leaves the area underrepresented and another who argued that some communities want to return to a map closer to the earlier District 16 configuration. Several witnesses also criticized the DOJ letter as inconsistent with the state’s position that the 2021 maps were drawn race-blind, while others said the current process was too rushed and lacked sufficient public input.

Transcript Highlights:

• This pushes the boundaries of the Fourth Amendment, and I wasn't aware that there was to be public testimony
• This pushes the boundaries of the Fourth Amendment, and I wasn't aware that there was to be public testimony
• This pushes the boundaries of the Fourth Amendment, and I wasn't aware that there was to be public testimony
• This pushes the boundaries of the Fourth Amendment, and I wasn't aware that there was to be public testimony
• This pushes the boundaries of the Fourth Amendment, and I wasn't aware that there was to be public testimony

Keywords: 1183, house

Transcript Highlights:

• There was a little bit of confusion about boundaries, and we resolved those, we believe, last session
• that is happening, but we're looking to support that density and growth and... ...confusion about boundaries
• we're looking to support that density and growth and... confusion a little bit of confusion about boundaries

Keywords: 995, all

Summary: The Joint Committee on Consumer Protection and Professional Licensure held a public hearing on a wide range of alcohol, liquor licensing, and hemp-derived beverage bills. Early in the hearing, there was a procedural dispute when Senator Jacob Oliveira attempted to testify virtually on S. 279; the House chairs declined to recognize virtual testimony from a committee member, and Senator Pavel Payano instead read prepared remarks supporting the bill to return liquor license authority to municipalities. The committee then heard testimony on H. 437/S. 279 from the Massachusetts Municipal Association and Cohasset Town Manager Christopher Senior, both of whom argued that local control would streamline licensing, better match modern community needs, and support downtown economic development. A Lexington business owner also supported local licensing flexibility for a paint-and-sip business seeking a beer and wine license. The committee also heard extensive testimony on hemp-derived beverage regulation, including H. 357 and S. 222. Supporters from the Commonwealth Beverage Coalition and Theory Wellness said the products are already widely available in unregulated settings, including gas stations and smoke shops, and argued for a regulated framework with age limits, testing, labeling, and local public health funding. The Massachusetts Brewers Guild supported regulation of low-dose hemp beverages but asked that breweries be allowed to participate using their existing retail and distribution rights. The Guild also supported H. 478, which would allow limited self-distribution by pub breweries, saying it would reduce inefficiency and help small breweries grow. Several bills modernizing alcohol licensing laws were also discussed. Representative Ruel supported H. 477, describing it as a cleanup measure that would remove the contiguous-premises requirement, add a character standard for applicants, and extend public notice periods. Representative Sangiolo testified in support of H. 3893, a local liquor-license bill tied to economic development and new businesses in Lexington, including a movie theater, coffee shop, and paint studio. Fable Brewing Company also supported the local license bill, saying the licenses are needed before they can finalize leases and open. The committee then heard opposition from the Massachusetts Package Stores Association and several retailers, who warned that the retail tier is under pressure from oversaturation, declining revenues, and expanded competition, and opposed a long list of bills they said would further weaken existing stores or the three-tier system. At the end of the hearing, Representative McKenna testified in support of H. 437 and S. 279, emphasizing municipal autonomy and the importance of on-premises licenses for restaurants and other economic-development projects. The chairs noted that additional written testimony could still be submitted on bills that did not receive in-person testimony. The hearing concluded with a motion by Representative Sangiolo, seconded by Representative LeBoeuf, to close the hearing, which passed by voice vote.

Transcript Highlights:

• governments need to provide safe and effective disposal of their post-recycled consumer waste within the boundaries
• that waste-to-energy is their best way of controlling their waste, managing their waste inside the boundaries
• That waste-to-energy is their best way of controlling their waste, managing their waste inside the boundaries

Keywords: 999, senate, all

Summary: The Committee on Environment and Natural Resources met and first took up CS/SB 1422, as amended, which focused on coral reef protection and surface waters. The strike-all amendment redesignated coral reefs as critical natural infrastructure, emphasized their role in disaster mitigation and climate resilience, and was described as helping streamline permitting and access to federal restoration funding. Audubon Florida waived in support, and the committee adopted the amendment and then reported the bill favorably. The committee then considered SPB 7034, a rule ratification related to DEP’s minimum flows and levels recovery strategy for the Lower Santa Fe and Ichetucknee Rivers and Priority Springs. Senators questioned the rule’s effects on consumptive use, funding, and whether utilities or taxpayers would bear costs. Several speakers from the Florida Springs Council and local river advocates opposed the rule, arguing it delays restoration and relies too heavily on a single long-term wastewater reuse project, while DEP and utility representatives supported it. The committee approved the bill as a committee bill and reported it favorably, with Senator Smith voting no. Next, the committee heard CS/SB 1510, which made changes to DEP-related programs including springs basin management action plans, septic system requirements, resilience cost-share eligibility, permitting procedures, and land acquisition governance. A late-filed strike-all removed biosolids provisions and other items, and the main public concern centered on a 60-day delay before B-MAP changes take effect, which opponents said could delay springs restoration and allow conventional septic systems to be installed before new restrictions apply. The bill was reported favorably. The committee also passed CS/SB 1196, which restricts new ash-producing incinerators and waste-to-energy facilities within two miles of certain federally authorized water impoundment areas, after debate over impacts on local waste disposal options and environmental protections; and CS/SB 912, the Safe Battery Collection and Recovery Act, which creates a producer stewardship framework for battery collection and recycling, with support from industry and recycling groups citing battery fires and growing waste-stream concerns. Finally, the committee recommended confirmation of Gary Jennings to the Atlantic States Marine Fisheries Commission and then adjourned.

Transcript Highlights:

• If the boundaries after redistrict, redistricting do not add new land, and it's the same boundaries.

Transcript Highlights:

• If the boundaries after redistricting do not add new land, and it's the same boundaries of the city,

Bills: HB769, HB2132, HB3383, HB3792, HB5431, HB5682, HB5677, HB5678, HB5680, HB5681, HB5683, HB5684, HB5685, HB5686, HB4078

Keywords: environmental regulation, sustainability, business compliance, state oversight, local control, pollution, renewable resources, grant program, neighborhood organization, pedestrian infrastructure, Texas Department of Housing, financial assistance, neighborhood organizations, grants, urban development, safety, public safety, housing development, low income housing, tax credits