Transcript Highlights:

• Assistive technology is one of our main priorities.
• Technology first is to consider assistive technology and other technologies before other solutions when
• Another example of a technology that can help people is remote supports.
• So why technology first? Why not just be sure to think about technology?
• But yeah, Tennessee is one of the leaders in technology first.

Bills: HB2051, HB2114, HB2127, HB2134, HB2207, HB2574, HB2700, HB2800, HB2916

Keywords: AHCCCS, lactation care, breastfeeding, health services, healthcare access, motorcycle registration, safety fund, education, awareness programs, low-income scholarships, motorcycle training, special license plates, transportation, funding, nonprofits, charitable contributions, critical infrastructure, foreign adversaries, China, communications

Summary: The Committee on Appropriations met with all members present, approved the March 17, 2026 minutes, and announced its final hearing would be the following Tuesday at 8:30 a.m. The committee first heard HB 2134, the Arizona Critical Infrastructure Protection Act, which would bar state and critical infrastructure entities from contracting with Chinese companies for access to critical infrastructure, prohibit Chinese-produced software and equipment in certain systems, require annual certifications and reporting, and direct the Corporation Commission and DEMA to implement oversight and emergency communications measures. The sponsor and a witness argued the bill was a targeted national-security measure and a companion to federal efforts; concerns were raised about cost, overlap with federal law, and staffing, but the bill received a do-pass recommendation on a 6-4 vote. The committee then considered HB 2051, which would require AHCCCS contractors, subject to CMS approval, to provide breastfeeding and lactation care services in multiple settings. Testimony from lactation consultants, researchers, advocates, and tribal representatives emphasized maternal and infant health benefits, access gaps, and potential Medicaid savings; AHCCCS and ADHS were neutral, with AHCCCS estimating a $1.8 million general fund cost and ADHS saying it could not absorb implementation costs. The committee adopted a 15-page amendment creating a voluntary state certification for lactation care providers and a DHS advisory committee, then passed the bill as amended on a 9-0 vote. HB 2700, creating a technology-first study committee on assistive technology for people with disabilities, also passed unanimously after testimony from disability advocates and a proposed amendment to add minority-party appointments was discussed but not voted on. HB 2800, which increases the penalty for knowingly lending a vehicle to a person with a DUI-related driving restriction if that person causes serious injury or death, drew extensive debate over whether the felony penalty was appropriate when the lender may not know the eventual outcome; after testimony from the sponsor and the victim’s widow, the bill passed 9-1. HB 2114, which uses motorcycle safety fund money for scholarships for rural and low-income riders and requires ADOT to issue motorcycle registrations only when an owner has a class M license, passed 10-0 amid concerns that the license language may need clarification on the floor. The committee then began HB 2127, an omnibus special-plates bill with multiple amendments, but discussion centered on whether one amendment was hostile and whether a community-college plate should be offered later; no final action on HB 2127 was taken in the portion provided.

Transcript Highlights:

• developed.
• That's how the physician-patient privilege developed.
• developed.
• That's how the physician-patient privilege developed.
• privilege developed, that's how the therapist's patient privilege developed.

Bills: HB2311, HB2371, HB2409, HB2410, HB2456, HB2457, HB4005

Keywords: artificial intelligence, disclosure requirements, data privacy, minor protection, online safety, HB2371, Arizona divorce, family law, dissolution of marriage, AI arbitration, AI-assisted arbitration, automated dispute resolution, online arbitration, binding determination, recommendation, superior court appeal, de novo review, marital dissolution, spousal consent, minor children

Summary: The committee met in a special morning session and first heard HB 2371, a pilot proposal to allow consenting divorcing parties without minor children to use AI-assisted arbitration in simple divorce cases. Rep. Martinez described it as a voluntary, fairness-focused tool for people who cannot afford lawyers, with the judge retaining final authority. Members raised concerns about the bill’s binding-language, privacy, and the need for clearer guardrails on assets and support, but the sponsor said amendments were welcome. The committee voted 7-0 to give HB 2371 a do pass recommendation. The committee then took up HB 2311, which requires conversational AI systems to notify minors they are interacting with AI, restrict sexual content, prohibit deceptive human impersonation, and require self-harm response protocols. Google testified in support, saying its Gemini product already uses similar safeguards and that the bill would set an industry-wide floor; a speaker also noted similar measures are being considered in several other states. After adopting a committee amendment clarifying customer-service AI and limiting developer liability, the committee voted 7-0 to recommend HB 2311 do pass as amended. Next, the committee heard HB 2409, creating a voluntary statewide summer AI education program focused on digital hygiene, civic integrity, privacy, media literacy, critical thinking, and algorithmic bias. Supporters argued Arizona needs to prepare residents for AI-driven job disruption and help people use the technology to become more self-sufficient, while opponents objected to the program’s funding and potential unfunded mandate to the education department. The bill passed 4-3. HB 2410, which would treat communications with AI as privileged like communications with human professionals, also passed after testimony from the sponsor and a criminal defense advocate who argued the measure would protect sensitive legal and personal conversations; the vote was 6-0 with one member present. The committee then approved HB 4005, requiring school districts and charter schools to provide instruction on ethical, moral, and educational uses of AI, by a 4-2-1 vote after some members said schools lacked resources and should not be mandated to add curriculum without funding. Finally, the committee considered HB 2456 and HB 2457, both related to small modular nuclear reactors and utility siting/streamlining for energy development tied to large power users. Supporters framed them as necessary for future energy demand, data centers, and economic growth, while opponents raised concerns about local zoning authority and environmental oversight. Both bills were amended and advanced on 4-3 votes, and the meeting adjourned after the final roll calls.

Transcript Highlights:

• It evaluates available and emerging technologies, safety benefits, costs, interoperability with existing
• review some of the items that we had concerns about, mainly the interoperability of the proposed technology
• Interoperability of the proposed technology with PTC systems in the trains themselves, we felt that the
• And so connecting that technology to something like this is really what we're speaking of.

Bills: S0828, S1274, S1310, S1378, S1562

Keywords: sovereign immunity, public transit, contractors, liability, state agents, transportation, traffic signal modernization, seaports, commercial space launch, micromobility, automated license plate recognition, railroad crossing safety, railroad crossings, grade crossing, public railroad-highway grade crossing, rail safety, crossing technology, advanced detection systems, monitoring systems, sensors

Summary: The Transportation Committee took up several measures and adopted amendments on multiple bills. SB 1274, as amended, removed a number of provisions from the original bill and added items including local authority to lower residential street speed limits, clarification on obscured license plates, FDOT funding for certain rural airport aviation projects, limits on yellow-light timing changes tied to red-light cameras, changes to private use of license plate readers, and other transportation-related revisions. After brief questions and supportive testimony, the committee reported the bill favorably. The committee also approved SB 1310, which was converted into a study bill directing FDOT to study advanced detection and monitoring systems at public railroad crossings and report findings and policy options to the governor and legislature. Railroad industry testimony supported the study but raised concerns about interoperability with train safety systems and suggested the study consider additional safety tools such as red-light cameras and wayside horns. The committee adopted the amendment and reported the bill favorably. SB 828, as amended, would extend sovereign immunity protections to private contractors providing public transit services on behalf of governments, with supporters saying it would reduce costs and provide certainty for transit providers, while opponents warned it was an overbroad expansion of sovereign immunity and could conflict with railroad employee protections under federal law. The committee reported that bill favorably as well. The committee then passed SB 1378, which strengthens traffic enforcement by clarifying when vehicles may be treated as abandoned, adding penalties for unlawfully attached plates or stickers, and allowing forfeiture of vehicles used to flee law enforcement even without an immediate arrest. It also approved SB 1562, which aims to prevent manufacturers from concentrating sales of certain vehicle brands through a single dealer group and instead promote competition among independent dealers. In addition, the committee unanimously confirmed a slate of appointees, and members later recorded additional affirmative votes on several bills before adjourning.

Transcript Highlights:

• , is to focus on economic development, is to focus on economic development, land<00:02:00.000>
• In the AUR, the development was referred to as a technology park.
• In the AUR, the development was referred to as a technology park.
• In the AUR, the development was referred to as a technology park.
• the developments will look like. the developments will look like.

Bills: HF4077, HF3798, HF3886

Keywords: municipal nondisclosure agreement, NDA, public records, transparency, local government, county, city, town, school district, housing and redevelopment authority, economic development authority, port authority, economic development, land development, public financing, tax increment financing, TIF, abatement, municipal bonds, debt obligations

Transcript Highlights:

• Mark Development in opposition on Zoom. Mark Development in opposition on Zoom.
• What about other developers the county.
• <00:06:58.640> Corporation Kathy Charities Development Corporation Kathy Charities Development
• already like have particular developers already like have particular developers or<00:14:03.520>
• I think the development of luxury units. I think the development of luxury units.

Bills: SB2069, SB2177, SB2342, SB2060, SB2544, SB3011, SB2061, SB2552

Keywords: SB2069, Hawaii housing, HHFDC, Hawaii Housing Finance and Development Corporation, Dwelling Unit Revolving Fund, equity pilot program, housing affordability, homeownership, first-time homebuyer, for-sale housing, transit-oriented development, TOD, transit-oriented development zone, bus route, bus stop, critical workforce housing, health care workers, educators, law enforcement, correctional officers

Summary: The House Housing Committee opened its Friday morning hearing by noting potentially catastrophic flooding on the island and acknowledging that some members were absent helping their communities, so quorum for voting was uncertain. The committee then heard testimony on several housing-related measures, with most bills drawing support from housing agencies and community organizations and little or no opposition in the room. On SB 2069 SD2, SB 2177 SD2, and SB 2342 SD2, witnesses largely supported the measures. HHFDC supported SB 2069 and SB 2177, and HPHA supported SB 2342. For SB 2342, HHFDC raised concerns that the bill would alter the Qualified Allocation Plan outside the normal open, public process required by federal law and could exclude stakeholders; Kathy Charities echoed those concerns and also objected to changing point allocations in ways that could raise rents and weaken long-term affordability. Members questioned HHFDC about how the QAP is normally updated, the meaning of the point system, and whether a legislative working group could mandate changes; HHFDC said recommendations would still need public hearing and board approval. The committee also heard SB 2060 SD2, which would create a mixed-income subaccount in the rental housing revolving fund. HHFDC said the subaccount would likely use tier-two funds, estimated at about $100 million total, to support mixed-income projects above 60% AMI, citing Front Street Apartments as a possible example. Members asked about project selection and funding needs. On SB 2544 SD2, OHA opposed the bill’s Chapter 6E-related exemptions and mandatory review timelines, arguing that burial review protections should not be weakened and that the SPEED Task Force process was a better venue for streamlining. The sponsor later clarified that the bill was not meant to eliminate the 60-day review process but to make the deadline clearer. For SB 3011 SD1, which concerns public housing and pet ownership, HPHA and several humane organizations supported the measure, saying it would help low-income residents and seniors keep pets and benefit from animal companionship. HPHA explained its existing pet policy, including deposits, monthly fees, and restrictions, and said the requested funding would support ADA-accessible pet areas and related administration. Finally, on SB 2061 SD2, HCDA supported the bill while OHA opposed it unless protections for Hawaiian Crown and Government lands were strengthened. Committee members questioned the project’s 60/40 split between income-restricted and market-rate units, the 10-year owner-occupancy restriction, and the procurement exemption; the sponsor said the exemption was tied to a real estate transaction and that the project would still use 103D-like solicitation procedures. No votes were taken during the hearing, and several items were left for later action because quorum was uncertain.

Transcript Highlights:

• So we look at this really, workforce development is everyone's issue.
• So we see this as an economic development driver, obviously.
• So we see this as an economic development driver, obviously.
• So we see this as an economic development driver, obviously.
• That original tax credit probably would have been able to handle one or two development projects.

Bills: SB190, SB152, SB77, SB150, SB151, SB156, SB172, SB182, SB185, SB212, SB170, SB133, SB174, SB163

Keywords: cancer treatment, revenue bonds, Gila Regional Medical Center, Nor-Lea General Hospital, healthcare funding, telecommunications, low-income assistance, lifeline, broadband, rural broadband, universal service fund, public regulation commission, PRC, 911 surcharge, telecommunications relay service, VoIP, mobile service, internet affordability, digital equity, digital inclusion

Transcript Highlights:

• It would have to have specific standards that have to be developed. Okay. All right. Good.

Bills: HB332, HB166, SB336, HB447, HB244

Keywords: computer science, K-12 education, public schools, graduation requirement, digital literacy, coding, programming, STEM, artificial intelligence, AI, computational thinking, technology education, computer literacy, high school credit, middle school, elementary school, teacher training, professional development, distance learning, virtual school

Transcript Highlights:

• Michael Kratios to lead the Office of Science and Technology Policy, and Mark Meador to be a Commissioner
• Consumer protection and science and technology policy several bills on the agenda are ones the committee
• Many deal with technology. issues and will boost America's competitiveness, the securing semiconductor
• The plan for broadband act introduced by Senator wicker and Lujan, which would require NTIA to develop
• Krautsio who is nominated to be the Office of Science and Technology Policy Director, isn't new to the

Bills: SB244, SB28, SB289, SB323, SB389, SB414, SB428, SB433, SB582, SB613, SB759, SB792, SB841, SB843, SB97

Keywords: national security, cybersecurity, consumer technology, routers, modems, study, communication, consumer protection, smart devices, transparency, internet-connected devices, FTC enforcement, broadband, infrastructure, federal programs, internet access, accessibility, affordability, deployment, government coordination

Summary: The Senate Committee on Commerce, Science, and Transportation held an important meeting where they discussed various bills aimed at addressing pressing issues like consumer protection, technology, and environmental management. Chairman Cruz opened the meeting by emphasizing the role of subpoenas in ensuring accountability and oversight, highlighting a recent compliance from several parties following such threats. The meeting progressed to consider several bills, including the Romance Scam Prevention Act championed by Senator Blackburn, which seeks to protect vulnerable populations from online dating scams that have resulted in enormous financial losses, particularly among seniors. The committee also nominated Michael Kratios for the Office of Science and Technology Policy and Mark Medder for the Federal Trade Commission, underscoring the significance of leadership in fostering innovation and consumer protection in technology sectors.

Bills: SB334

Keywords: SB334, Lauderdale County, Florence, Shoals Economic Development Fund, sales tax, use tax, local tax, economic development, county commission, municipal revenue, tax proceeds, special revenue fund, Colbert County, local legislation, Alabama Code 45-39-245.47, 923, senate, all

Transcript Highlights:

• The technology ensures that access to clean energy is not limited by housing status.
• to access otherwise would not be able to access solar.<00:04:04.159> The<00:04:04.400> technology
• The technology ensures that solar.
• The technology ensures that access<00:04:05.760> to<00:04:05.920> clean<00:04:06.239>
• We want to ensure technologies.

Bills: SB2671, SB2902

Keywords: permit processing, permitting reform, county permits, development permits, building permits, land use, construction delays, housing development, infrastructure development, county workforce, differential pay, salary incentive, performance bonus, recruitment and retention, expedited hiring, vacancy rates, permit backlog, government modernization, county mayor, county council

Summary: The Senate Committee on Energy and Intergovernmental Affairs heard two measures. SB 2671, relating to essential permitting positions, drew no oral testimony beyond written comments from the Department of the Attorney General and the Office of Planning. The chair said the bill was intended to make government more efficient and reduce red tape in the permitting process. SB 2902, relating to renewable energy, received testimony from the Division of Consumer Advocacy, the Climate Change Mitigation and Adaptation Commission, the Public Utilities Commission, Kauai Island Cooperative, Bright Saver, and 350 Hawaii. Supporters described the bill as a way to expand access to plug-in or balcony solar, lower electricity bills, improve resilience, and broaden access for renters and apartment residents. Several testifiers urged amendments to avoid limiting the measure to condominiums, to remove condominium board approval language, and to eliminate utility or PUC registration requirements. The PUC said registration could help with safety, linemen protection, and circuit hosting-capacity concerns, and noted that improper installation or oversizing could create problems. After a brief recess, the committee voted to recommend both bills for passage with amendments and deferred each to April 19, 2042. The recommendations were adopted without objection.

Bills: SB 913, SB 1086, SB 1087, SB 1143, SB 1534, SB 1553, SB 1718, SB 1754, SB 2004, SB 2322, SB 2448

Keywords: hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy

Transcript Highlights:

• . development. development.
• <00:29:54.559> because unsustainable development because unsustainable development because
• sustainable to development sustainable to development >> because<00:30:18.559> your
• promoting transit oriented development promoting transit oriented development and<00:30:39.919><
• transit or oriented development stops? transit or oriented development stops?

Bills: HB1739, HB1741, HB2606, HB2362, HB2608, HB2294, HB2431, HB2375, HB2582, HB2585, HB2231, HB1601, HB2424, HB1956

Keywords: transit-oriented development, zoning, land use, urban planning, density, local governance, housing, inclusionary zoning, inclusionary mandate, affordable housing, below-market-rate housing, inclusionary housing, development exaction, impact fee, housing affordability impact fee, needs assessment study, financial feasibility, rough proportionality, essential nexus, county ordinance

Summary: The committee on Water and Land met on February 19, 2026, and the chair opened by emphasizing strict time limits and that all bills would be deferred if the agenda was not completed before the noon session. The first major measure discussed was HB 1739 HD1, which would preempt county land-use authority in transit-oriented development areas. The Department of Planning supported the bill, saying it could promote state-funded TOD and infrastructure, while the city and county’s position was raised in questioning. Unite Here Local 5 opposed the bill, arguing it would strip counties of self-determination, disrupt state-county policy collaboration, and remove a check on unrestrained development. Committee members pressed the supporters on whether the bill was really about higher density and whether it would override local zoning and sustainability concerns. The committee then heard testimony on HB 1741 HD1, a housing bill described by supporters as reducing inclusionary housing mandates and increasing supply. Grassroots Institute of Hawaii argued affordability mandates reduce overall housing production and raise market-rate prices, while a Zoom testifier said the bill would improve housing stability, health, and community outcomes for working families, kupuna, and young residents. Members asked about the bill’s needs assessment and who would conduct it, with a witness saying the counties would likely contract it out but that the bill did not clearly specify the reviewer. HB 2668 HD1, dealing with water heating systems, drew testimony from the Hawaii State Energy Office and industry representatives. Supporters generally backed adding heat pumps to the law, but one solar-water-heater industry witness asked for amendments to remove or extend the current 15-year statutory life limit for solar water heaters and to update outdated standards and variance rules. A Kauaʻi Climate Action Coalition witness opposed the existing solar-only structure, arguing heat pump water heaters are cheaper, align with climate goals, and should be allowed without a variance. The Energy Office said the current law already allows variances in some cases, suggested adding high-efficiency heat pump water heaters to the exemption, and said the 15-year figure may be too short, with 18 years mentioned as a possible alternative. The committee also briefly moved through several other bills, including HB 2606 HD1 on off-site construction and HB 2362 HD1 on housing, with no notable testimony or action recorded in the excerpt.

Transcript Highlights:

• The common law principles of parliamentary law: common law is defined as the body of law developed by
• This is the latest version of a bill from the last session that was initially developed by my office
• Thank you. version of a bill from the last session that was initially developed by my office during Secretary
• committee's attention that numerous federal agencies, including the National Institute of Standards and Technology
• remove the entire E-system out of this bill, and this is truly focused on efficiencies that were developed

Bills: AB534, AB562, AB595, AB597, AB600, SB74, SB226, SB422, SB488

Keywords: election reform, voter accessibility, conditional ballots, voter registration, mechanical voting systems, election audits, voter access grants, provisional ballot, voting technology, AB562, Nevada, Secretary of State, elections, elections management system, HAVA, Help America Vote Act, automatic voter registration, AVR, election technology, state appropriations

Transcript Highlights:

• If we are serious about workforce development, we must also be serious about entrepreneurship development
• <00:03:05.840> development.
• Fortis was development finance.
• <00:13:26.320> who grant programs are for developers who grant programs are for developers
• Minnesota Science and Technology Minnesota Science and Technology Economic<00:31:59.360> Development

Bills: HF3707, HF3732, HF2581, HF3731

Keywords: unemployment insurance, judicial officials, paid leave, economic development, worker protections, workforce development, unemployment benefits, youth training, grants, job creation, grant funding, revolving loan, underserved communities, disadvantaged groups, electrical licensing, installation, Class A installer, regulations, labor and industry, 1183

Summary: The committee first adopted the minutes from February 26 and then heard House File 2581, authored by Representative Frazier, which sought $1 million for Fortis Capital, a nonprofit economic development lender. Frazier and Fortis CEO Brian Smith described Fortis as a gap-financing lender that helps underserved entrepreneurs who cannot meet traditional bank underwriting standards. They said the organization has made 37 loans totaling more than $4 million since 2021, leveraged another $29.5 million, and created 314 jobs. Smith said Fortis typically charges around 6.5% interest, has had two defaults, and uses a revolving loan fund model that recycles repayments; members discussed how the proposal fits with other state economic development programs and whether Fortis should instead be part of a competitive grant process. The chair laid HF 2581 over for possible inclusion in a budget bill. The committee then heard House File 3707, brought by Representative Berg, which would extend confidentiality protections to unemployment insurance and paid leave judges and related staff by adding them to the definition of judges for purposes of protecting personal information. Berg and testifiers from the Department of Economic Development and MAPE said the bill responds to harassment and safety concerns, including threats, doxxing, and an attack near an office, and is intended to protect people making sensitive determinations. MAPE supported the bill as an update to existing protections for similar workers. Members raised concerns that the bill’s language was too broad, especially the reference to the paid leave division, and questioned whether it should cover only judges or also call-center and other staff. Department and committee members agreed the language likely needed narrowing and discussed possible amendments and whether to move the bill to Judiciary and then revisit it. No final vote was taken on HF 3707 during the discussion, and the bill remained under consideration for further language work.

Bills: HB3484, HCR112, HCR125

Keywords: border municipalities, agreements, funding eligibility, infrastructure, intergovernmental cooperation, REAL ID, travel document, border crossing, Texas, U.S. citizens, Western Hemisphere Travel Initiative, defense innovation, national security, U.S. Army Futures Command, military technology, economic growth, 1184, house, all

Transcript Highlights:

• you have facility visits, guest speakers, presentations, career fairs, interview training, skill development

Bills: HB 1209, HB4746

Keywords: school funding, instructional days, education, public schools, school performance, four-day school week, performance rating, school governance, school calendar, education funding, emergency closures, school district, school operations, Texas education, public school accountability, academic distinction designation, postsecondary readiness, career and technical education, CTE, P-TECH

Transcript Highlights:

• These are the most stringent requirements on our technologies anywhere in the country, and they've started
• When developers hire North Coast to safely lower and cut turbine towers and blades into short manageable
• The idea that really the original developer ends up selling these components or whatever the remnants
• That's where we're seeing the biggest issues as they go out with our development services and permitting
• Uh, and actually on the Giddings Economic Development board.

Bills: HB205

Keywords: disaster recovery, economic development, grants, loans, infrastructure support

Transcript Highlights:

• <00:02:28.200> and want to do research and development and want to do research and development
• to displace existing on new technology to displace existing Technologies<00:14:54.000> owned<
• 00:14:54.440> by<00:14:54.800> large Technologies owned by large Technologies owned by
• <00:31:10.320> or including research and development or including research and development
• who are working on developing medical devices, working on developing proprietary business processes,

Bills: HF1355, HF1469, HF1768

Keywords: commercial diving, scuba diving safety, aquatic plant management, workplace safety, environmental regulations, HF1469, Minnesota, workforce development, job training, job skills training, reentry, reentry services, formerly incarcerated, ex-offenders, inmates, recently released inmates, felony conviction, felony-level offense, corrections, prison release

Transcript Highlights:

• It's a bill that recognizes JROTC and LOTC programs as career and technology education options and as
• A person of development doesn't just happen in the classroom; it had to be in JROTC that really changed
• What is a Child Development Associate credential? I mean, what are we talking about there?
• OK, so currently, there's not a definition of a Child Development Associate? There is.
• You can look at sociology, psychology, technology, and human services care.

Bills: HB 1079, HB3651, HB4980

Keywords: Junior Reserve Officer Training Corps, Leadership Officer Training Corps, public school, career education, military readiness, public school accountability, funding allotments, healthcare, insurance, cost control, patient access, regulation, affordability, public health, JROTC, automobile maintenance, high school education, elective course, student skills, practical knowledge

Bills: SB197, HB140, SB214, HB214, HB147, HB270, SB73

Keywords: food trucks, mobile vendors, health inspection, fire safety, state law, regulation, food service, business license, subdivision, transfer of land, immediate family, exemption period, county regulations, Sweet Home Alabama Tourism Investment Act, tourism rebate, tax rebate, sales tax rebate, lodging tax rebate, transactional taxes, tourism development