Video & Transcript Research : 'fire-resistant materials'
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WA
Transcript Highlights:
- And under the bill, fire-hardened building materials include materials that meet criteria for ignition-resistant
- wildfire-resistant materials.
- To harden their homes against fire and use wildfire-resistant materials.
- resistant materials.
- Our concern is not with allowing fire-hardened materials.
Keywords:
building code, scissor stairs, safety regulations, construction standards, statebuilding regulations, residential building, construction permits, housing development, planning efficiency, state regulations, wildfire, home hardening, fire-resistant materials, fire-hardened building materials, common interest communities, homeowners association, HOA, condominium, condo association, wildland urban interface
Summary:
The committee heard public hearings on several housing-related bills. On SB 6054, Senator Hunt’s wildfire home-hardening bill, staff explained it would bar CIC governing documents from prohibiting fire-hardened materials that meet safety standards, while still allowing reasonable aesthetic rules. Hunt said the bill would help homeowners in wildfire-prone areas avoid requirements like shake roofs or bans on metal roofs. Testifiers generally supported the goal but two community association representatives objected to the bill’s 10% cost cap, saying it could limit community-specific design standards and that associations should be able to offer approved material options instead.
The committee then heard SB 601 on scissor stairs in the building code. Staff said it would require the State Building Code Council to convene a technical advisory group to recommend code amendments allowing scissor stairs in buildings with more than two dwelling units. The chair described the bill as a housing-supply and design-efficiency measure. Testimony from housing advocates, architects, and industry representatives supported the bill, saying scissor stairs can improve floor plan efficiency, allow more units and better light and ventilation, and support taller or smaller-footprint buildings. No vote was taken.
The committee also heard SB 6015 on permit-ready residential plans. Staff said the bill would direct L&I to create a process for soliciting and publishing approved plans for factory-built housing and require local governments to accept them on qualifying lots, with Commerce developing model ordinances. Supporters said the bill would reduce duplication, speed permitting, and help modular and factory-built housing scale; some asked that site-built plans also be included. L&I and counties said they support the concept but raised concerns about clarity, local design standards, and a statewide mandate to adopt model ordinances. The committee also heard SB 5470 on detached ADUs outside UGAs, with supporters saying it would expand rural housing options and opponents from Futurewise urging tighter density, lot-size, and metering safeguards. Finally, SB 5729 on permit streamlining drew support from builders and business groups but opposition from counties and Futurewise, who argued the bill’s completeness and review-cycle limits could create more denials, reduce communication, and conflict with recent permitting reforms. The meeting ended with staff beginning executive-session briefings on additional bills, starting with SB 5884 and a proposed substitute.
MN
Minnesota 2025-2026 Regular Session
House Commerce Finance and Policy Committee 3/19/25
Commerce Finance and Policy
Transcript Highlights:
- In the state of Minnesota, we take fire safety very, very seriously.
- we're looking at. to the fire code here in the state of to the fire code here in the state of Minnesota
- </c> because of maybe things like materials because of maybe things like materials that<00:03:05.280>
- So, House File 1546 simply fire code.
- </c> fire code. fire code. All<00:04:44.080><c> right.
Keywords:
fire safety, public safety, statewide fire code, code cleanup, repeal, obsolete statutes, matches, strike-anywhere matches, safety matches, match packaging, match storage, tent safety, flame resistant tents, public assembly tents, flammable materials, fire code modernization, Minnesota Statutes chapter 325F, commerce policy, financial institutions, insurance regulation
AZ
Arizona 2026 Regular Session
02/16/2026 - House Land, Agriculture & Rural Affairs
Land, Agriculture & Rural Affairs
Transcript Highlights:
- Filing for one every time there's a fire... ...event consideration.
- Filing for one every time there's a fire on federal public lands doesn't really make sense, as sometimes
- Authority and the Wildfire Prevention Authority Fund under the Arizona Department of Forestry and Fire
- led by a council of 13, including two state agency directors, four from local governments, two from fire
Keywords:
air pollution, wildfires, environmental standards, public health, Arizona Revised Statutes, wildfire, wildfire mitigation, wildfire prevention, forest fire, brush removal, defensible space, community hardening, vegetation management, fire-resistant construction, wildland urban interface, WUI, insurance premium tax, property insurance, homeowners insurance, commercial property insurance
HI
Transcript Highlights:
- ,</c><00:02:41.360><c> and</c> before agencies like EMS, fire, and before agencies like EMS, fire, and
- We have Pau Pauku Laakalei from the Hawaii Fire Department Ocean Safety.
- We're responding with our partners in EMS, fire, and police.
- ,</c> with our our uh partners in EMS, fire, with our our uh partners in EMS, fire, and<00:08:11.800>
- </c> to retire early like uh police and fire. to retire early like uh police and fire.
Keywords:
lifeguards, first responders, public safety, ocean safety, emergency response, community wellbeing, Pohakuloa, condemnation, federal government, land sovereignty, Hawaii, native Hawaiians, public trust land, invasive species, octocoral, Pearl Harbor, environment, Navy responsibility, marine ecosystem, ecosystem preservation
Summary:
The committee first heard SCR 56 and SR 54, which recognize open water lifeguards as first responders and acknowledge their role in emergency response and public safety. Testifiers from the Hawaiian Lifeguard Association, Hawaii Water Safety Coalition, Honolulu and Kauai Ocean Safety, and a junior guard all strongly supported the resolutions, describing lifeguards as often first on scene for drownings, cardiac arrest, spinal injuries, flooding rescues, and other emergencies. Several speakers said formal recognition would better reflect the work lifeguards already do and could improve training, support services, pay equity, and access to benefits such as retirement and trauma resources. Members asked about what legal or administrative changes would follow, and the discussion suggested the resolutions were a first step toward broader recognition and related policy changes.
The committee then took up SCR 25 and SR 22, opposing federal condemnation or threats of condemnation to take control of Pohakuloa and other state land. The Office of Hawaiian Affairs supported the resolutions, saying Pohakuloa has deep historical, cultural, genealogical, and ecological significance and that any future decisions should go through existing state legal processes with meaningful consultation with Native Hawaiians. Members discussed the role of the governor’s advisory process, the need to follow DLNR/BLNR procedures, and concerns about environmental and health violations at the site. The committee also noted 14 written testimonies in support.
Next, the committee heard SCR 79 and SR 81, urging the U.S. Navy to take responsibility for eradicating octocoral and other invasive species in Pearl Harbor waters, including West, Middle, and East Loch. DLNR supported the resolutions, and testimony focused on the spread of invasive coral, the difficulty of eradication, and the limited access state agencies have inside Pearl Harbor. Members raised concerns about contamination, responsibility for the problem, and whether the Navy should fund or carry out the cleanup; DLNR said it could not speak to broader contamination issues but supported the resolution as a way to encourage action. The committee then began discussion of SCR 179 and SR 174, which urge Maui County to enforce fire code provisions on brush clearance, fuel breaks, roadside vegetation clearing, and emergency access, with written support noted from Aloha Independent Living Hawaii.
AL
Alabama 2026 Regular Session
Alabama Senate Veterans, Military Affairs and Public Safety Committee Mar 11th, 2026
Veterans, Military Affairs, and Public Safety
Transcript Highlights:
- my counties and what we're doing is uh I was approached about 8 months ago by some of our volunteer fire
- my counties, and what we're doing is I was approached about 8 months ago by some of our volunteer fire
- There are 11 fire departments that are covered under that would receive funds from these, um, and none
- There are 11 fire<00:11:25.360><c> departments</c><00:11:25.839><c> that</c><00:11:26.000><c> are</c>
- <00:11:26.240><c> covered</c><00:11:26.560><c> under</c> fire departments that are covered under fire
Keywords:
emergency management, public funds, educational materials, promotional materials, state agency, speedy trial, visiting judge, court administration, public interest, criminal justice, New Hope, Madison County, municipal boundary, corporate limits, deannexation, boundary adjustment, local act, city limits, municipal jurisdiction, annexation rollback
WA
Transcript Highlights:
- assemblies as opposed to fire-resistance-rated walls.
- assemblies as opposed to fire-resistance-rated walls.
- appearance of fire-hardened building materials.
- options that meet the fire resistance standards and do not significantly increase the cost of fire-hardened
- We heard it in testimony about the 10% cap on the fire-hardening materials.
Keywords:
affordable housing, homelessness, homeless shelter, emergency shelter, emergency housing, supportive housing, permanent supportive housing, transitional housing, low-income housing, very low-income, extremely low-income, housing crisis, land use, zoning, local preemption, urban growth area, UGA, planning, development regulations, permitting
Summary:
The committee heard Senate Bill 6201, which would create property tax and real estate excise tax exemptions for property used as affordable housing by social housing agencies, with a 50% occupancy threshold for households at or below 80% of area median income and a 15-year covenant requirement. Staff outlined the bill’s tax and fiscal impacts, and the prime sponsor, Senator Slatter, described it as a tool to expand permanently affordable workforce housing. Testimony from social housing advocates supported the measure, saying the exemptions would lower project costs and rents, while a committee member raised questions about how the occupancy requirement would be verified at the time of purchase. The public hearing on SB 6201 was later closed after testimony from Seattle Social Housing representatives.
The committee also heard gubernatorial appointments to the Washington State Housing Finance Commission from Pedro Espinoza and Diana H. Perez, both of whom described their construction, public service, and housing-related backgrounds and their interest in expanding homeownership and housing access statewide. Members asked about their experience and local housing needs, and both nominees emphasized the importance of housing affordability and collaboration with local governments.
Senate Bill 6205 was briefed and heard, proposing accountability changes for the Community Reinvestment Account, the Affordable Housing Program, and the Covenant Homeownership Program. The bill would bar officers and family members from benefiting from grants, require Commerce to prioritize grants based on need, broaden priority for organizations serving people disproportionately impacted by homelessness, and require biannual evaluations of grants and loans. Senator Braun said the bill was intended to address reported misuse and improve transparency and trust in state-funded housing programs. The committee then heard and later acted on several bills in executive session: it adopted a technical substitute and passed SB 6001 on scissor stairs; rejected Goehner amendments but passed SB 6026 on limiting commercial-ground-floor requirements in housing zones; adopted a substitute and passed SB 6054 on fire-hardened building materials in common interest communities; and later heard SB 6069 on step housing, where supporters said it would reduce local barriers to shelters and supportive housing while cities and counties argued for more flexibility and operational agreements. The committee also heard SB 6167, which would prohibit homebuyers from stacking multiple state-funded down payment assistance awards, with the sponsor saying it would spread limited funds to more households and opponents/testifiers raising concerns about access and fairness.
TX
Bills:
HB 2217
TX
Transcript Highlights:
- House Bill 2217 establishes a grant program to equip law enforcement vehicles with bullet resistance
- passed SB 2022, equipping all Texas Department of Public Safety Highway Patrol vehicles with bullet-resistant
- HB 2217 establishes a grant program to equip local law enforcement vehicles with bullet-resistant components
Bills:
HB2217
Summary:
The Senate Committee on Criminal Justice met and considered two House bills. HB 2217 would create a grant program to help local law enforcement agencies equip patrol vehicles with bullet-resistant components such as windshields, side doors, and windows. Senator Hagenbuch explained that the measure is intended to improve officer safety in light of shootings through patrol car glass, and no invited or public testimony was offered. The committee voted 6-0 to report HB 2217 favorably to the full Senate and also recommended it for the open uncontested calendar.
The committee then took up HB 2594, with Senator Creighton explaining that it updates venue rules for cybercrime and related theft cases involving intangible property such as cryptocurrency, online fraud, and intellectual property theft. The bill would allow prosecution in the county where the victim resides, where the defendant is apprehended, or where the defendant is extradited to, giving prosecutors more flexibility when crimes cross county lines. No questions or testimony were offered.
The committee voted 6-0 to report HB 2594 favorably to the full Senate. It was also recommended for the local and uncontested calendar. After completing its business, the committee recessed subject to the call of the chair.
TX
Transcript Highlights:
- HB 2217 establishes a grant program to equip law enforcement vehicles with bullet-resistant components
- which required equipping all Texas Department of Public Safety highway patrol vehicles with bullet-resistant
- HB 2217 establishes a grant program to equip local law enforcement vehicles with bullet-resistant components
Bills:
HB2217
Keywords:
law enforcement, bullet-resistant, grant program, safety equipment, peace officers, 1185, senate, all
TX
Bills:
HB2217
Keywords:
law enforcement, bullet-resistant, grant program, safety equipment, peace officers, 1185, senate, all
WA
Washington 2025-2026 Regular Session
Senate Local Government Feb 2nd, 2026 at 01:30 pm
Local Government
Keywords:
city incorporation, local governance, municipalities, state law, government structure, culvert replacement, fish passage, hydraulic project approval, Department of Fish and Wildlife, stream crossing, bank stabilization, flood control, erosion control, emergency permit, expedited permit, SEPA, environmental review, local government, county authority, agricultural irrigation
Summary:
The Senate Local Government Committee took executive action on several bills before cutoff. Earlier, the chair announced that Senate Bills 6181, 6154, and 6242 would be removed from the executive calendar. Staff then summarized bills including SB 6211 on real estate excise tax procedures for GMA-planning cities and counties; SB 6234 on sewage grinder pumps, with a proposed substitute narrowing the bill to single-family residences, adding public utility districts, clarifying conditions for installation, and assigning maintenance and repair responsibilities; SB 5633 on subdivision of land, with a proposed substitute and a partial fiscal note showing costs to the Department of Commerce; SB 6291 on extending the time a non-certified individual may inspect on-site wastewater systems under supervision; SB 6274 on street standards and frontage improvements, requiring infrastructure barriers be identified in housing analyses and standards be periodically reviewed; and SB 6309 on regional transit authority permitting and land acquisition, with a proposed substitute allowing earlier permit applications and modifying subdivision-law exemptions, along with a partial fiscal note for Commerce.
In executive session, the committee adopted the proposed substitutes for SB 6234, SB 5633, and SB 6309, and passed SB 6211, SB 6234, SB 5633, SB 6291, SB 6274, and SB 6309 out of committee. SB 5633 and SB 6309 were referred to the Ways and Means Committee, while the others were sent to the Rules Committee. One member noted concerns about the fiscal note and public input on SB 5633 before the vote, but the substitute and bill still advanced. All final actions were reported as passed subject to signatures.
AL
Transcript Highlights:
- Public Health, basically, that this is a mandate that we want you to provide up-to-date educational materials
- There's so the up-to-date material needs to be there.
Keywords:
postpartum depression, postnatal care, maternal mental health, perinatal depression, postpartum screening, new mother, birth mother, newborn discharge, hospital discharge materials, public health education, maternal health, depression screening, health care providers, physicians, nurses, Alabama Department of Public Health, medical liability, standard of care, retired physicians, volunteer medical care
WA
Washington 2025-2026 Regular Session
Senate Local Government Jan 29th, 2026 at 01:30 pm
Local Government
Transcript Highlights:
- Fire Marshals Association and Mason County.
- communities across the state defend themselves against disastrous wildfires through techniques like fire-resistant
- fire protection districts providing first response.
- fire protection districts providing first response.
- and other fires that come up in the future.
Keywords:
land subdivision, zoning, property development, local government authority, real estate, infrastructure, wildfire, wildland urban interface, WUI, building code, fire-resistant construction, defensible space, hazard map, risk map, state building code council, department of natural resources, fire marshal, regional fire defense board, roofing standards, exterior walls
Summary:
The committee heard extensive testimony on SB 5633, a major rewrite of subdivision law. Staff described changes that would move many subdivision decisions from legislative bodies to administrative personnel, limit or eliminate public hearings for plats, expand notice to nearby landowners, clarify pre-application conferences, require concurrent review of related permits, and set a 100-day decision timeline for preliminary plats. Supporters from the building industry, Realtors, and some city officials said the bill would streamline an outdated process, reduce delays and costs, and help housing production. County and city representatives, while praising the stakeholder process and some technical improvements, raised concerns about eliminating public hearings, local accountability, and implementation details. The committee also heard testimony on SB 6279, which would incorporate the Wildland Urban Interface code into the state building code after wildfire maps are completed, with local amendment authority and consultation requirements. Fire marshals and some environmental advocates supported the goal but asked for clearer environmental protections, more transparency in mapping, and more local flexibility; builders and county officials opposed or sought changes, warning about costs, timing, and the practicality of applying the code before maps are finalized.
The committee then heard SB 6309, which would streamline permitting for Sound Transit and other regional transit authority projects by allowing permit applications before land acquisition is complete, allowing rail facilities to exceed some local height and setback limits when practicable, and exempting certain land divisions tied to condemnation for essential public facilities. The committee waived the five-day notice rule for the bill, and the sponsor and Sound Transit representatives said the measure would reduce delays and help deliver light rail and bus rapid transit more efficiently while preserving local coordination and cultural resource review. The committee also heard SB 6291, which would extend from two to four years the period during which local health jurisdiction wastewater inspectors may work under supervision before certification; public health officials supported the change as a workforce and training fix, saying the current timeline is too short and costly. Finally, SB 6274 would require comprehensive plans to identify infrastructure barriers, including frontage and street standards that affect infill and middle housing, and to review those standards for consistency with housing and transportation goals. Builders and some planners supported the bill as a way to reduce costly frontage mandates, while city and advocacy witnesses asked for clearer definitions and cautioned about impacts on safety, accessibility, and local street design.
AL
Alabama 2025 Regular Session
Alabama House Local Legislation Committee Mar 5th, 2025
Local Legislation
Transcript Highlights:
- from all fire departments. ...representatives from all fire departments, including the fire chief.
- So, the concept is the same: we have 10 fire departments.
- So, the idea here is that... ...each fire department can petition the commission on the fire district
- , and then the fire district can hold a local election.
- fire protection in my county or the city.
Bills:
HB325
WA
Washington 2025-2026 Regular Session
House Environment & Energy Jan 26th, 2026 at 01:30 pm
Environment & Energy
Transcript Highlights:
- Asbestos-containing building materials means any building material that contains 0.1% asbestos by weight
- House Bill 2605 would change asbestos-containing building material to mean any building material that
- contains 0.25... ...asbestos-containing building material to mean any building material that contains
- occurring fibrous silicate material.
- these materials to products.
Keywords:
tribal consultation, energy facilities, site evaluation, environmental impact, policy regulation, environmental regulation, reporting obligations, energy laws, compliance, business impact, HB 2605, Washington asbestos law, naturally occurring fibrous silicate, asbestos-containing building materials, fibrous silicate materials, asbestos labeling, construction materials, renovation, repair and maintenance, EPA method
Summary:
The committee heard three bills. House Bill 2496 would expand tribal consultation in EFSEC siting reviews by requiring the full council, rather than only the chair, to conduct government-to-government consultations with federally recognized tribes, allow tribes to review and correct the consultation summary before it goes to the governor, and exempt those consultation meetings from the Open Public Meetings Act so long as no deliberation or commitments occur. The prime sponsor, Yakama Nation representatives, Washington Conservation Action, and IBEW Local 77 testified in support, emphasizing tribal sovereignty, protection of sacred and cultural resources, and the need for early consultation. The Association of Washington Business opposed the bill, raising ex parte and due process concerns for project applicants, while EFSEC said it supported the intent but had some wording concerns.
House Bill 2575 would reduce or eliminate several reporting requirements for utilities and the Department of Commerce, including shifting some annual reports to biennial or less frequent reporting, removing reporting on heat-related utility disconnections, and eliminating certain Commerce reports on utility resource adequacy and combined heat and power facilities. Representative Hall said the bill is intended to streamline duplicative or low-value reporting and save time and money. Commerce testified that the changes would simplify reporting while leaving key protections and other CETA-related reporting in place. Todd Myers supported reducing burdens but cautioned against losing information needed for resource adequacy, and a committee member asked about potential savings and whether any savings could be redirected to help customers with electric bills.
House Bill 2605 would raise the threshold for asbestos-containing building materials and create exemptions for commercial aggregates, asphalt, and concrete containing low levels of naturally occurring fibrous silicate material, removing those materials from certain labeling, use, and inspection requirements. Representative Lee said the bill would help lower construction and transportation costs by allowing local aggregate use while maintaining protections against deliberately added asbestos. The Washington Aggregate and Concrete Association supported the bill, saying it corrects an unintended overreach in prior law and that dust risks are limited and addressed by workplace safety rules. Committee members asked about road-building costs and worker exposure during crushing, and the sponsor and testifier said existing safety standards should address those concerns. No votes were taken; the chair closed each hearing and announced caucuses afterward.
TX
Texas 89th Regular
Senate Committee on Business and Commerce (Part I) Feb 27th, 2025
Business & Commerce
Keywords:
hemp, consumable hemp, hemp-derived cannabinoids, CBD, cannabidiol, CBG, cannabigerol, delta-8, delta-9, intoxicating hemp, hemp gummies, hemp vape, edibles, cannabinoid regulation, hemp licensing, retailer registration, product registration, QR code labeling, child-resistant packaging, minor access
TX
Texas 89th Regular
Senate Committee on Business and Commerce (Part II) Feb 27th, 2025
Business & Commerce
Transcript Highlights:
- And I'm in the firing line, and Senator Menendez is always asking...
- The house isn't quite on fire yet, Senator, but we might be getting there, right?
Keywords:
hemp, consumable hemp, hemp-derived cannabinoids, CBD, cannabidiol, CBG, cannabigerol, delta-8, delta-9, intoxicating hemp, hemp gummies, hemp vape, edibles, cannabinoid regulation, hemp licensing, retailer registration, product registration, QR code labeling, child-resistant packaging, minor access
OK
Transcript Highlights:
- You have before you House Bill 3369, dealing with food trucks relevant to the fire code.
- But 3369 addresses two issues in the fire code. One of them, it allows portable fire extinguishers.
- two fire mobile portable fire extinguishers.
- Extinguishers in lieu of an automatic fire suppression system.
- a place of agreement on what the fire code should look like this session.
Keywords:
labor, e-verification, immigration, employers, employment eligibility, Department of Labor, penalties, funeral licensing, continuing education, Oklahoma Funeral Directors Association, professional development, licensing requirements, HB3660, natural organic reduction, human composting, soil reduction, green burial, funeral services, cremation, burial permit
OK
Transcript Highlights:
- House Bill 3369 addresses two issues in the fire code.
- House Bill 3369 addresses two issues in the fire code.
- First, it allows portable fire extinguishers.
- The code allows an equivalent, suitable alternative for fire suppression.
- It reverts to two portable fire extinguishers in lieu of an automatic fire suppression system.
Keywords:
labor, e-verification, immigration, employers, employment eligibility, Department of Labor, penalties, funeral licensing, continuing education, Oklahoma Funeral Directors Association, professional development, licensing requirements, HB3660, natural organic reduction, human composting, soil reduction, green burial, funeral services, cremation, burial permit
Summary:
The committee first took up House Bill 3725, as amended by a PCS, which would require employers statewide to use E-Verify or a federal equivalent when hiring new employees. The author argued the bill would help reduce illegal immigration, protect wages and jobs for lawful workers, and impose only minimal costs because E-Verify is free and quick to use. Members raised concerns about burdens on small businesses, farms, and ranches; state versus federal authority; enforcement by the Department of Labor; identity theft and false positives; possible litigation; and what would happen if the federal system went offline or changed. The author said the bill includes good-faith protections, a trigger repeal if the federal program expands, and that he would file additional language to address shutdown-related disruptions. No motion was made, and the bill remained in committee.
The committee then heard and passed several other measures without opposition. House Bill 3260 would add the Oklahoma Funeral Directors Association as an approved provider for continuing education credits for funeral director license renewals, and it passed 9-0. House Bill 3660 would authorize natural organic reduction, described as transforming human remains into soil, and it also passed 9-0. House Bill 3369 would revise food truck fire code requirements by allowing portable fire extinguishers instead of an automatic suppression system and by allowing licensed plumbers, not just Oklahoma LP Gas, to inspect or install certain gas plumbing; members discussed possible conflicts with another LP gas fix and agreed to work together, and the bill passed 9-0.
Finally, House Bill 3370 would extend the effective date of the food truck fire code to November 1, 2028, creating a sunset to allow more time for a broader solution. The author said he preferred another option but wanted this bill available if needed. After brief clarification, the committee passed HB 3370 9-0. The meeting ended with the chair noting there would be three meetings left in the session.
MN
Transcript Highlights:
- </c> fire departments. fire departments.
- ><c> Area</c><01:09:36.240><c> Fire</c> Fire districts like Cloquet Area Fire Fire districts like Cloquet
- Jesse Buse, the Fire District of the Cloquet Area Fire District. And Mr.
- Jesse Buse, the Fire District of the Cloquet Area Fire District. And Mr.
- </c> us to fight structural fires. us to fight structural fires.
Keywords:
local government aid, Baldwin, taxation, base year formula, municipal funding, population aid, aid penalty forgiveness, Minnesota, city funding, appropriations, HF156, lawful gambling, veterans organizations, licensed veterans organization, Minnesota gambling law, gross profits, lawful purpose, real property repair, facility maintenance, capital assets