Transcript Highlights:

• Early awareness supports accountability, helps prevent escalation, and strengthens coordination among
• Early awareness supports accountability, helps prevent escalation, and strengthens coordination among
• Early awareness supports accountability, helps prevent escalation, and strengthens coordination among
• Early awareness supports accountability, helps prevent escalation, and strengthens coordination among
• > delivery coordinated, efficient project delivery coordinated, efficient project delivery and

Bills: HB2264, HB2336, HB2298, HB1518

Keywords: protective orders, military, law enforcement, judicial coordination, victim safety, community safety, federal military installations, disaster response, emergency services, state funding, transportation department, public safety, Hawaii, education, high school diploma, veterans, wartime practices, armed services, HB1518, Hawaii SNAP

Summary: The committee opened by announcing that it would hear testimony but would not take decisions on the day’s bills, with action deferred to a later decision-making agenda. The first measure, HB 2264, would require notification to military security forces when a protective order is issued involving a military-affiliated person. Support came from the U.S. Defense State Liaison Office, the Hawaii National Guard, and DBEDT’s Military Affairs office, all emphasizing better coordination and faster notice to help protect victims and support command oversight. Family Court Judge Jesse Hall supported the intent but asked for deferral, explaining that a prior fax-and-email notification system had broken down and that the military had not re-engaged with the court. The Hawaii State Coalition Against Domestic Violence supported the bill but recommended narrowing it so it applies only when the respondent is actually marked as military-connected and delaying the effective date to January 1, 2027 to allow implementation. In questions, members discussed the current breakdown in communication, the number of military-marked TROs statewide, and whether the bill would be necessary if the old system were restored; the military witness said she would try to reestablish contact with the court. The committee then took up HB 2336, which would authorize the Department of Transportation to enter into agreements with the U.S. Department of Defense for services at federal military installations and charge an administrative fee. DOT and the Military Affairs office supported the measure, describing it as a way to speed projects, combine state and federal resources, and strengthen infrastructure that also supports disaster response and the economy. Members questioned why the bill was needed if similar arrangements had existed before, and whether Title 23 federal highway funds could be used; DOT responded that the bill would help expedite projects and supplement, not supplant, federal funding, while each project would still require review of the appropriate funding source. The committee also heard HB 2298, which would allow the Department of Education to award high school diplomas to qualified people whose schooling was interrupted by military service or wartime practices during World War II, the Korean War, or the Vietnam War. The U.S. Defense State Liaison Office, the Hawaii Office of Veterans Affairs, and DOE supported the bill, and DOE said implementation would have only a minimal printing cost. Finally, the committee heard HB 1518, which would require DHS, upon obtaining a federal waiver, to create a pre-release SNAP application process for inmates nearing release by January 1, 2028. DHS said it was already working on a pilot and stood on its testimony; the County of Hawaii, the Correctional System Oversight Commission, the ACLU of Hawaii, and the Hawaii Public Health Institute supported the measure, arguing it would improve reentry outcomes and would not cost the state additional money. No votes or final committee actions were taken on any of the bills during this meeting.

Transcript Highlights:

• The judicial branch.
• Um I'll just say too that the judicial Um I'll just say too that the judicial branch<00:15:44.720
• increased staffing of the judicial increased staffing of the judicial security<00:38:36.320>
• to coordinate safety for the courts. to coordinate safety for the courts.
• crucial protections to for our judicial crucial protections to for our judicial system.<00:43:14.079

Bills: HF3874, HF962

Keywords: judicial funding, Chief Justice security, fiscal year 2028, court system, judicial branch

Transcript Highlights:

• This places tremendous strain on the judicial system.
• Our judicial system and our democracy is really too great.
• The answer is not to transform the judicial system.
• It's certainly not a few radical judicial activists either.
• Only if they exercise their judicial power.

Keywords: universal injunctions, legislative reforms, judicial authority, executive power, balance of power, judicial overreach

Summary: During this meeting, the committee focused on the implications of universal injunctions, which have become a significant concern in recent years. The discussion centered around various legislative proposals aimed at addressing the perceived overreach of district judges who issue nationwide injunctions that affect policies across the entire country. Several members expressed the belief that such injunctions undermine judicial authority and disrupt the balance of power between the judiciary and executive branches. Expert witnesses testified about the historical context of universal injunctions and the necessity for reforms that would limit the power of courts to grant remedies benefitting non-parties.

Transcript Highlights:

• But, you know, a lot of judicial opinions are just that. They're opinions.
• But in addition, we're also merging the judicial expense fund that will allow the civil filings to—it's
• But in addition, we're also merging the judicial expense fund that will allow the civil filings to—it's
• It's, for us, the coordination of the clerk, the courts, law enforcement, and state police.
• New Orleans gets 70% more funding than any other parish clerk judicial system in the state.

Bills: SB256

Keywords: court consolidation, judicial administrative, Orleans Parish, civil district court, criminal district court, court clerk, judicial funding, 965, house, all

Bills: SB 302, SB 1335, SB 1734, SB 1760, SB 1975, SB 2127

Keywords: probate court, statutory judge, reimbursement, court costs, court proceedings, judicial assignments, judge assignment, cost reimbursement, judicial expenses, estate management, statutory requirement, court expenses, estates, inheritance, representative duties, court authority, personal representative, guardianship, incapacitated persons, guardianship fees

Bills: HB141, HB178, HB179, HB187, HB188, HB527, HB782, HB911, HB916

Keywords: court proceedings, transcription, criminal law, recording, judicial discretion, court reporters, record retention, criminal cases, civil cases, legal proceedings, judicial administration, Louisiana Supreme Court, court reporting services, digital reporting, remote proceedings, virtual courts, court reporter fees, judicial district, statewide revision, costs

Bills: HB29, HB39, HB77, HB153, HB183, HB211, HB263, HB299, HB324, HB519, HB520, HB533, HB538, HB559, HB562, HB805, HB823, HB1004, HB1011, HB1018

Keywords: insurance fund, retired employees, Ascension Parish, court clerks, premium costs, investment advisory board, HB 39, Act 283, peace officer, law enforcement officer, police certification, citizenship requirement, U.S. citizen, United States citizen, naturalization, lawful permanent resident, green card holder, immigration, public safety, law enforcement hiring

Transcript Highlights:

• Since 1999, the total amounts deposited into the judicial fund by statutory probate courts and the total
• If deposits exceed... ...the total amounts deposited into the judicial fund by statutory probate courts
• , this is Senator Huffman's bill relating to the discipline of judges by the State Commission on Judicial
• Conduct, notice of certain reprimands, judicial compensation, and related retirement benefits, and the
• reporting of certain judicial transparency information authorizing an administrative penalty.

Bills: SB1015, SB2933

Keywords: statutory probate courts, probate court fees, judicial fund, county reimbursement, comptroller, Texas Government Code, Local Government Code, court fees, fee allocation, excess contributions, judicial education and support fund, presiding judge salary, county finance, court administration, Texas judiciary, revenue distribution, SB 2933, elder abuse, neglect, judicial training

Summary: The Committee on Judiciary and Civil Jurisprudence heard testimony on Senate Bill 1015, which would clarify that the comptroller is responsible for distributing excess judicial fund payments back to statutory probate courts. Judge Guy Herman testified in support, saying the bill would help ensure probate courts receive funding they are entitled to, while Ed Heimlich testified against the bill with broad criticism of probate courts and judicial practices. The committee then heard Senate Bill 2933, which would add elder abuse training to required judicial education for several categories of judges and judicial officers; Dr. Bruce Hargrave supported the bill, citing the prevalence and underreporting of elder abuse and the need for judges to recognize warning signs. No votes were taken on either of those bills, and SB 2933 was left pending. The committee then reconsidered Senate Bill 38, an eviction-related bill, and Vice Chair Hayes described two agreed floor amendments: one limiting the summary disposition procedure to forcible entry and detainer cases involving squatters, and another requiring a notice to pay rent or vacate for tenants who had been timely payers but missed a payment. After discussion, the committee voted 6-4 to report SB 38 without amendments. The committee also adopted or advanced a series of other bills and resolutions, including SB 293, SB 1141, SB 1448, SB 1536, SB 1558, SB 1838, SB 1940, SB 2127, SB 53, SB 251, SB 311, SB 387, SB 441 (with a substitute), SB 1164, SB 1335, SB 1574 (with a substitute), SB 1719, SB 1760, SB 1839, SB 1923 (with a substitute), SB 2807, and SJR 27 (with a substitute). Most measures were reported favorably on largely party-line or near-unanimous votes, with a few close votes on SB 942, SB 311, SB 2807, and SJR 27. SB 942, relating to retroactive child support beginning at conception, initially failed 5-5 but was reconsidered and then passed 6-5. The committee adjourned after completing its agenda.

Transcript Highlights:

• Members, since 1999, the total amounts deposited into the judicial fund by statutory probate courts and
• addictionologist, have to take a law review test like a lawyer, I certainly think that a judge or a judicial
• , this is Senator Huffman's bill relating to the discipline of judges by the State Commission on Judicial
• Conduct, notice of certain reprimands, judicial compensation, and related retirement benefits, and the
• reporting of certain judicial transparency information, authorizing an administrative penalty.

Bills: SB1015, SB2933

Keywords: statutory probate courts, probate court fees, judicial fund, county reimbursement, comptroller, Texas Government Code, Local Government Code, court fees, fee allocation, excess contributions, judicial education and support fund, presiding judge salary, county finance, court administration, Texas judiciary, revenue distribution, SB 2933, elder abuse, neglect, judicial training

Transcript Highlights:

• and our lease costs at the judicial and our lease costs at the judicial center<00:04:20.320>
• safety and security for our judicial safety and security for our judicial officers<00:05:14.800>
• There are five judicial officers.
• In both cases, an expanded judicial security unit and intake process with a coordinated response would
• that we make in in the judicial branch. that we make in in the judicial branch.

Bills: HF3874, HF3875, HF3378

Keywords: judicial funding, Chief Justice security, fiscal year 2028, court system, judicial branch, judiciary, court notices, restitution, child protection, publication process, human services, Optum reports, data privacy, transparency, legislative oversight, 1183, house

Summary: The committee approved the March 3 minutes and then heard a presentation from the Minnesota Judicial Branch on House File 3874, which was laid over for possible inclusion in a finance bill. State Court Administrator Jeff Shorba and Chief Judge Michael Fritz testified in support of a supplemental funding request focused on judicial branch safety and security, along with funding to cover the employer share of Minnesota Paid Leave costs. Shorba said the branch is seeking help because it did not receive funding for paid leave in the last session and is having to hold positions open to absorb the cost. The safety and security request included five parts: personal data protection for judges and court administrators, home security, two additional staff positions for threat assessment and coordination, security for the chief justice at public events, and a revived courthouse security grant program for counties. Testimony emphasized rising threats and incidents involving judges and court staff, including examples of doxing, home surveillance, and threats involving litigants, and cited increases in reported incidents, threats, and disturbances. Fritz said the branch’s current response system is stretched and that more law-enforcement-trained staff would improve coordination and response. Members questioned why the judicial branch should receive state funding for paid leave when private employers must absorb the cost, and Shorba responded that the branch was excluded from end-of-session funding decisions and that the mandate should be funded for all branches of government. Members also asked about the threat-response process and whether local law enforcement should be used more directly. Another concern raised was whether State Patrol troopers assigned to judicial security would have the training needed for criminal-code enforcement, and Shorba said the branch is discussing that issue with the State Patrol. No vote on the bill was taken in the portion provided.

Transcript Highlights:

• <00:20:19.720> uh um and just it's just coordinating uh um and just it's just coordinating
• , titled uh 2026 legislative, judicial, titled uh 2026 legislative, judicial, and<00:38:21.600>
• <00:43:55.960> I judicial security in here as well. I judicial security in here as well.
• Total incidents, security incidents reported across the state and judicial branch in the judicial branch
• ,<01:02:45.600> and additional executive, judicial, and additional executive, judicial, and

Bills: HF4810, HF4597, HF1082, HF3230

Keywords: public safety, radio communications, infrastructure funding, county funding, interoperability, ARMER network, local jurisdictions, HF4597, Minnesota public safety, 911, emergency dispatch, emergency communications, public safety appropriation, Metropolitan Emergency Services Board, PSAP, dispatch interoperability, real-time coordination, emergency response coordination, cross-jurisdictional response, 911 center awareness platform

Bills: HB450, HB469, SB298, HB450, HB638, HB469, SB298

Keywords: HB450, judges, judicial office, constitutional amendment, Alabama Constitution, age limit, mandatory retirement, judicial eligibility, supernumerary judge, judicial retirement, state judicial retirement benefits, election law, appointment, voter approval, ballot measure, Judiciary Committee, ambulance services, balance billing, health insurance, emergency transportation

Transcript Highlights:

• A potential solution to counter implicit bias in our judicial system is implicit bias training.
• Did you just say that the Texas Judicial Council recommends that the implicit bias...
• Well, we want our judicial system to be fair and impartial.
• Studies consistently demonstrate that implicit biases affect judicial decisions.
• And please coordinate with this committee when you do.

Bills: HB 1181, HB3704, HB1363, HB1610, HB1615, HB1620, HB3223, HB1317, HB2884, HB2176, HB4027, HB1664, HB933, HB2613, HB3353, HB2086, HB4101, HB3441, HB4145, HB3455

Keywords: judiciary, judges, justices, retired, legal assignments, judicial conduct, notary public, criminal offense, education requirements, official documents, record retention, implicit bias, bias training, judicial training, judge education, court personnel, continuing legal education, CLE, state bar, Texas Court of Criminal Appeals

Transcript Highlights:

• It represents real threats and dangers that are judicially... system and the public face daily.
• take decisive action and make a meaningful difference in the security. our Texas courts and the judicial
• Furlow, here for yourself and the 106th Judicial District, and you are against the bill.
• Jennifer Lundy I show you as with Texans for judicial accountability and you are against the bill.
• It's going to change judicial rules or judicial financial interest or special interest in many . . .

Bills: HB 1181, HB3704, HB1363, HB1610, HB1615, HB1620, HB3223, HB1317, HB2884, HB2176, HB4027, HB1664, HB933, HB2613, HB3353, HB2086, HB4101, HB3441, HB4145, HB3455

Keywords: judiciary, judges, justices, retired, legal assignments, judicial conduct, notary public, criminal offense, education requirements, official documents, record retention, implicit bias, bias training, judicial training, judge education, court personnel, continuing legal education, CLE, state bar, Texas Court of Criminal Appeals

Bills: HB 2242, HB 2446, HB 2799, HB 4502, HB 2920, HB 2790, HB 5620, HB 5060, HB 5076, HB 5080, HB 5081, HB 5128, HB 5130, HB 3847, HB 5116, HB 2969, HB 4546, HB 4202, HB 5624, HB 3964, HB 4803, HB 872, HB 4775, HB 4777, HB 4961, HB 5570, HB 2988, HB 4260, HB 1375, HB 5009, HB 5411, HB 5134, HB 4388, HB 3095, HB 1387

Keywords: constables, civil rights, local government, law enforcement, policy-making authority, affidavit, medical bills, civil actions, reasonable charges, healthcare services, judicial statistics, court performance, family law, civil cases, efficiency reporting, court security, emergency management, harassment penalties, judicial safety, court committee

Transcript Highlights:

• Judicial Conduct.
• And this bill seeks to ensure transparency within the judicial system.
• I'm the General Counsel for the State Commission on Judicial Conduct.
• Judicial personal identifying information by data brokers.
• And so the threshold for needing a new court is judicial time.

Bills: HB2242, HB2446, HB2799, HB4502, HB2920, HB2790, HB5620, HB5060, HB5076, HB5080, HB5081, HB5128, HB5130, HB3847, HB5116, HB2969, HB4546, HB4202, HB5624, HB3964, HB4803, HB872, HB4775, HB4777, HB4961, HB5570, HB2988, HB4260, HB1375, HB5009, HB5411, HB5134, HB4388, HB3095, HB1387

Keywords: constables, civil rights, local government, law enforcement, policy-making authority, affidavit, medical bills, civil actions, reasonable charges, healthcare services, judicial statistics, court performance, family law, civil cases, efficiency reporting, court security, emergency management, harassment penalties, judicial safety, court committee

Summary: The committee heard House Bill 4961, which would bar uninsured motorists from recovering non-economic damages after a collision. The author said the bill is intended to create incentives to maintain insurance and to address what he described as an unfair system for insured drivers. Texans for Lawsuit Reform and Texas Eagle Forum testified in support, while the Texas Trial Lawyers Association opposed it, warning the bill could also affect pedestrians, passengers, children, and others who did not choose whether a vehicle was insured. The bill author clarified that passengers would be included in the bill’s coverage. No vote was taken and the bill was left pending. House Bill 5570 would extend a legislative attorney CLE exemption to attorneys appointed by the governor and confirmed by the Senate to boards or commissions. The author said the measure is meant to ease time burdens and encourage service, and a witness supported it as a modest incentive for public service. A committee member noted a discrepancy in the number of affected attorneys, and the author agreed to verify the correct figure. The bill was left pending. The committee also heard House Bill 2969, which would restrict the State Bar from adopting rules or penalties that unreasonably burden attorneys’ religious exercise or free speech based on sincerely held beliefs. The author and several witnesses from Texas Values, Alliance Defending Freedom, and Cecilia Wood argued the bill protects lawyers of faith from an ABA model rule they described as a speech code. No one testified against the bill, and it was left pending. House Bill 4260, which would prohibit county judges and county commissioners from practicing law in courts over which they have jurisdiction, drew opposition from the County Judges and Commissioners Association, which argued existing ethics rules already address conflicts and that the bill would burden rural officials. The author said the bill was prompted by concerns about judges using their office to pressure others. The bill was left pending. House Bill 5134 would limit Rule 202 pre-suit depositions to people who have suffered or reasonably expect actual damages and would allow attorney’s fees against abusive petitioners. The author said the bill is aimed at preventing harassment and fishing expeditions, especially in family-law disputes. Questions focused on how the standard would work and how it differs from current law; the author said the main change is fee-shifting and a clearer legislative directive. The bill was left pending. House Bill 3095, a committee substitute version of a similar uninsured-motorist bill, would bar uninsured motorists from recovering non-economic damages and limit economic recovery, with several exceptions. Trial lawyers argued it was unconstitutional because it capped economic damages and could unfairly affect innocent drivers, pedestrians, and older people who no longer drive. The author acknowledged constitutional concerns and said the bill would need further work; the committee withdrew the substitute and left the bill pending. Finally, House Bill 4388 would require all judges, including county judges who perform administrative duties, to remain subject to the Code of Judicial Conduct. Supporters said some elected judges avoid accountability by relinquishing judicial functions, while opponents argued the bill is too rigid and unnecessary because existing remedies already exist. House Bill 3964 would limit public nuisance claims to their historical role and bar such claims against lawful conduct, conduct already covered by other remedies, and products. The author and supporters said the bill is meant to prevent courts from using public nuisance to make policy, while opponents argued it would eliminate useful remedies and could affect local actions against environmental or product-related harms. The author said the bill would not affect statutory nuisance claims, private nuisance claims, or other causes of action, and would be amended to clarify some provisions. The bill was left pending.

Transcript Highlights:

• Judicial Conduct.
• I’m the General Counsel for the State Commission on Judicial Conduct.
• But ongoing costs are staff, so the bailiff, the court coordinator.
• So the threshold for needing a new court is judicial time.
• And so the threshold for needing a new court is judicial time.

Bills: HB2242, HB2446, HB2799, HB4502, HB2920, HB2790, HB5620, HB5060, HB5076, HB5080, HB5081, HB5128, HB5130, HB3847, HB5116, HB2969, HB4546, HB4202, HB5624, HB3964, HB4803, HB872, HB4775, HB4777, HB4961, HB5570, HB2988, HB4260, HB1375, HB5009, HB5411, HB5134, HB4388, HB3095, HB1387

Keywords: constables, civil rights, local government, law enforcement, policy-making authority, affidavit, medical bills, civil actions, reasonable charges, healthcare services, judicial statistics, court performance, family law, civil cases, efficiency reporting, court security, emergency management, harassment penalties, judicial safety, court committee

Summary: The committee heard testimony on several bills affecting civil practice, judicial conduct, and attorney regulation. HB 4961 and the similar HB 3095 would bar uninsured motorists from recovering non-economic damages after a collision, with HB 3095 also addressing certain exceptions and limiting economic damages in some cases. Supporters said the measures would encourage insurance coverage and fairness for insured drivers, while opponents argued they would unfairly punish injured people who were not responsible for the lack of insurance, including pedestrians, passengers, children, and others. HB 3095 drew constitutional concerns from witnesses, and the committee later withdrew the committee substitute and left the bill pending; HB 4961 was also left pending after questions about its scope, including passengers. HB 5570 would expand a continuing legal education exemption to attorneys appointed by the governor and confirmed by the Senate who serve on boards or commissions. The author and witness said the bill would free up time for public service while still requiring ethics training. A committee member raised a discrepancy in the number of attorneys covered, and the bill was left pending. HB 2969 would prohibit the State Bar from adopting rules or penalties that unreasonably burden attorneys’ religious exercise or free speech, especially in relation to sincerely held religious beliefs. Supporters framed it as a protection for lawyers of faith against an ABA-style speech code, while no one testified in opposition; the bill was left pending. HB 4260 would prohibit county judges and county commissioners from practicing law in courts over which they have jurisdiction. The author described it as an ethics measure to avoid conflicts of interest, but county officials and the County Judges and Commissioners Association opposed it, saying existing ethics rules already address conflicts and that the bill would impose hardships, especially in rural counties. The bill was left pending. HB 4388 would require all judges, including those who serve only in administrative roles, to remain subject to the Code of Judicial Conduct; supporters said some judges avoid discipline by relinquishing judicial functions, while opponents said the bill was unnecessary and could burden county judges who serve as administrators. It was also left pending. The committee also heard HB 5134, which would limit Rule 202 pre-suit depositions to people who have suffered or reasonably expect to suffer actual damages and allow attorney’s fees against abusive petitioners. The author said the bill would curb harassment and fishing expeditions, but members questioned how the standard would work in practice; the bill was left pending. Finally, HB 3964 would narrow common-law public nuisance claims by barring suits over lawful conduct, conduct already addressed by other remedies, and products, while preserving other causes of action. Supporters said the bill would prevent regulation through litigation and protect legislative authority; opponents said it would eliminate important remedies and that no Texas abuse had been shown. The author indicated he would revise the bill, and it was left pending.

Bills: HB2242, HB2446, HB2799, HB4502, HB2920, HB2790, HB5620, HB5060, HB5076, HB5080, HB5081, HB5128, HB5130, HB3847, HB5116, HB2969, HB4546, HB4202, HB5624, HB3964, HB4803, HB872, HB4775, HB4777, HB4961, HB5570, HB2988, HB4260, HB1375, HB5009, HB5411, HB5134, HB4388, HB3095, HB1387

Keywords: constables, civil rights, local government, law enforcement, policy-making authority, affidavit, medical bills, civil actions, reasonable charges, healthcare services, judicial statistics, court performance, family law, civil cases, efficiency reporting, court security, emergency management, harassment penalties, judicial safety, court committee

Transcript Highlights:

• We passed that bill back then, and I know since then that the Judge Julie Kosurik Judicial and Courthouse
• It came out of, you know, Judicial Council and consultations with a number of these courts.
• That's what the Judicial Council's recommendations have been focused on. ...And your recommendation is
• I might point out, you know, it's not just judges anymore, it's court coordinators, clerks, and court
• This bill addresses the inefficiencies. ...by authorizing district judges in four judicial districts

Bills: HB2242, HB2446, HB2799, HB4502, HB2920, HB2790, HB5620, HB5060, HB5076, HB5080, HB5081, HB5128, HB5130, HB3847, HB5116, HB2969, HB4546, HB4202, HB5624, HB3964, HB4803, HB872, HB4775, HB4777, HB4961, HB5570, HB2988, HB4260, HB1375, HB5009, HB5411, HB5134, HB4388, HB3095, HB1387

Keywords: constables, civil rights, local government, law enforcement, policy-making authority, affidavit, medical bills, civil actions, reasonable charges, healthcare services, judicial statistics, court performance, family law, civil cases, efficiency reporting, court security, emergency management, harassment penalties, judicial safety, court committee

Transcript Highlights:

• Judicial salaries have also been an issue that the...
• Council for the State Commission on Judicial Conduct.
• This year, I am also the chair of the Judicial Section of the State Bar of Texas.
• Because the judicial section is an organization encompassed within the.
• So judicial pay plays into the democratic process and the true cure for our weakness in the judicial

Bills: SB260, SB263, SB293, SJR18

Keywords: school safety, Foundation School Program, education funding, student allotment, Texas education, SB 263, Texas franchise tax, cost of goods sold, COGS, broadcasters, television broadcasting, radio broadcasting, media tax, broadcast license, FCC, 47 C.F.R. Part 73, 47 C.F.R. Part 74, film production, television production, tax deduction