Transcript Highlights:

• At a college and high school level, what you're looking at is agents representing student athletes for
• We have the Louisiana High School Athletic Association, which governs our high school athletics.
• , the student-athlete, and his family or her family.
• I also know that he would want you to continue to send students and athletes to Louisiana College.
• relates to the high school students.

Bills: SB389, SB525

Keywords: athlete agent, registration, endorsement contracts, name image likeness, eligibility, unfair trade practices, student athletes, unclaimed property, abandoned property, escheat, state treasurer, administrator, claimant, purchase agreement, assignment, property recovery, owner verification, documentation requirements, fraud prevention, bankruptcy

Transcript Highlights:

• The group was composed of a diverse group of stakeholders, including student athletes and athletic directors
• I hate to say, under the guise of helping this student athlete...
• in student athlete.
• We are students. We are athletes.
• These are safety protections for the student athlete.

Bills: HCR26, HB113, HB380, HB392, HB476, HB513, HB608, HB682, HB905, HB987

Keywords: human growth, development education, prenatal education, state standards, biological science, grading scale, education reform, students, public schools, academic policy, community college, technical education, pilot program, driver training, transportation, Safe Haven Law, flyers, child safety, infant relinquishment, name image likeness

Transcript Highlights:

• </c><00:10:21.519><c> supports</c> training nursing students which supports training nursing students
• </c><00:27:47.279><c> taking</c> here, we have over 265 students taking here, we have over 265 students
• </c> students should be taught that. students should be taught that. &gt;&gt; Yeah. &gt;&gt; Yeah.
• </c> &gt;&gt; All students in DOE. &gt;&gt; All students in DOE.
• Four testimonies. deaf are eligible to apply for and deaf are eligible to apply for and receive<01:20

Bills: SB3263, SB3261

Keywords: student-athletes, name image likeness, NIL, compensation, transparency, University of Hawaii, Title IX, funding, protections, athlete agents, student athletes, endorsement contracts, professional representation, registration requirements, sports law, 912, senate, all

Summary: The joint Senate Committee on Education and Committee on Health and Human Services heard testimony on several bills related to student health and safety, University of Hawaii programs, and workforce development. For SB 2969, which would appropriate funds for the University of Hawaii to expand and sustain the Maui Wildfire Exposure Study and Maui Health Registry, testimony was overwhelmingly supportive. Witnesses described the ongoing physical and mental health impacts of the August 2023 Maui fires, said the study has identified serious untreated conditions and connected participants to care, and emphasized its role in serving survivors and training students. The committee also heard support from the Department of Health, the Alzheimer’s Association, the American Lung Association, Maui residents, and study staff. No vote was taken during the hearing. The committee then heard SB 2657, which would establish an Alzheimer disease and related dementia research center at the University of Hawaii John A. Burns School of Medicine. University of Hawaii and Alzheimer’s Association representatives supported the bill, saying a local center would improve coordination of existing research, build state capacity, and help Hawaii compete for future NIH designation and federal funding. A family member affected by Alzheimer’s also testified in support, citing the disease’s impact in Hawaii. In response to questions, the university said the proposal would follow a five-year phased plan, with the first year funding used to recruit a senior neuroscientist and staff person, at an estimated cost of about $375,000, and that the effort would still strengthen Hawaii’s research infrastructure even if federal funding is not secured. For SB 2612, which clarifies immunity for Department of Education employees and agents who assist students with medication administration under certain conditions, the Department of Education said the bill is intended to protect volunteers and help ensure students can participate in school activities even when staffing is limited. The committee discussed how volunteers would be selected and whether every school would have someone available, and DOE said schools currently rely on health attendants, nurses, and trained volunteers. The committee also briefly discussed liability language and gross negligence exceptions. The hearing then moved to SB 2412, which would fund a bachelor’s degree program in sign language and sign language interpretation at UH Mānoa with a future master’s pathway. Testimony from interpreters, educators, and university officials emphasized the shortage of interpreters, the need to retain local talent, and the program’s role in building a pipeline; university representatives said the initial request would fund a faculty/staff position as a first step, with additional funding needed later. No final committee action or votes were announced in the transcript.

Transcript Highlights:

• , but allow students to choose not to have agents because some of our student athletes choose to do this
• of our student athletes because some of our student athletes choose<00:03:09.920><c> to</c><00:03:10.000
• </c> publicly any of our individual student publicly any of our individual student athlete<00:09:37.280
• How many student-athletes do you guys expect to participate in the NIL?
• </c> resources or lawyers or whatever student resources or lawyers or whatever student athletes<00:19

Bills: SB3263, SB3261

Keywords: student-athletes, name image likeness, NIL, compensation, transparency, University of Hawaii, Title IX, funding, protections, athlete agents, student athletes, endorsement contracts, professional representation, registration requirements, sports law, 912, senate, all

Summary: The joint committees heard testimony on Senate Bill 3263, which would create a state-supported endowment for University of Hawaii athletics NIL (name, image, and likeness) funding. University of Hawaii Athletics Director Matt Eliott supported the bill, saying NIL requires both immediate funding and a longer-term sustainable solution. He asked for several changes: lowering the initial endowment target from $10 million to $2 million so the fund could start sooner, allowing NIL reporting by team rather than by individual student-athlete, and clarifying that athletes may choose whether to use an agent, while still allowing certified agents or a parent/guardian if desired. Committee members raised concerns about using taxpayer dollars for athlete compensation, the burden on a small-state budget, and whether the university could realistically raise the required matching funds. Several senators questioned whether the university had a concrete fundraising plan and whether the endowment would meaningfully help UH compete with larger programs. Eliott said UH is already fundraising privately for current NIL obligations, had raised more than $1.6 million toward a $3 million annual goal, and would continue fundraising for both short-term needs and the endowment match. He also said the university is not trying to compete with Power Five schools on the same scale, but to be successful at its own conference level. Members also discussed transparency and privacy, with some senators arguing that if state money is used, the public should know how it is spent, while Eliott said individual student-athlete NIL information should remain private and team-level reporting would be preferable. He confirmed international student-athletes are eligible for NIL and said about 60 to 70 UH athletes are currently participating, with more than 100 expected next year. The discussion also touched on UH’s Mountain West media rights and local TV rights, with Eliott explaining that the conference distribution is expected to remain around $3.5 million and that local TV rights would be negotiated separately. No vote or final action was taken during the portion of the hearing provided.

Bills: SB45, SB73, SB169, HB243, SB177

Keywords: driver licenses, validation, identity, state laws, regulations, K-12 education, athletic associations, student-athlete eligibility, Alabama Administrative Procedure Act, governance, manslaughter, criminally negligent homicide, motor vehicle crimes, restitution, law enforcement, HB243, Devinee Rooney and John Wesley Safe Streets Act, DUI, drunk driving, impaired driving

Transcript Highlights:

• So you said one-third of the students, I mean, only one-third of the students basically pass the algebra
• bylaws that clearly allow coaches to personally support their student athletes in good faith, with basic
• needs such as to personally support their student athletes in good faith with basic needs such as food
• It is intended to protect good-actor coaches who are stepping up to support student athletes, not to
• Senate Bill 538, the amendment defines standardized student eligibility and participation requirements

Bills: S7022, S0178, S0430, S0464, S0538, S0920, S1036, S1136, S1216

Keywords: public records, open government, sunshine law, education assessments, testing materials, exam security, assessment instruments, test items, answer keys, scoring rubrics, item banks, developmental materials, workpapers, student testing, academic dishonesty, cheating, Florida Department of Education, State Board of Education, Board of Governors, Florida College System

Summary: The Education Pre-K through 12 Committee considered and reported favorably several bills. SB 1036 on school counselors was amended to clarify certification exemptions and passed, with support focused on addressing counselor shortages and student mental health needs. SB 1136 on dental screenings for K-12 students was converted by delete-all amendment to place the screening definition in the School Health Services Act and to require written parent notice and exemption procedures; it passed with support from PTA and other advocates. SB 920 on mathematics education passed after discussion of applied algebra courses tied to career pathways, while preserving Algebra I standards, end-of-course testing, graduation requirements, and university admission eligibility. SB 178 on athletics and public K-12 schools also passed after amendment adding a $15,000 annual cap on coach-provided personal support per team and discussion of guardrails to prevent recruiting abuses; members emphasized the role coaches play in supporting students. SB 1216 on public school personnel compensation passed with broad support for giving districts more flexibility on pay, cost-of-living adjustments, and advanced degree compensation. The committee also approved SPB 7022, a public records exemption bill extending protections for examination and assessment instruments to 2031 and clarifying coverage for district and school materials. SB 464 on observance of Veterans Day in K-12 schools passed after debate over whether schools should be closed or use the day for programs, with supporters arguing for statewide consistency and honoring veterans. Finally, SB 538 on physical education passed after a delete-all amendment establishing standardized extracurricular participation rules for public, private, virtual, and home education students, addressing coach compensation at the district level, and clarifying participation limits across schools. The committee recessed briefly for Senator Avila’s arrival, postponed SB 430, and adjourned after recording one additional favorable vote on SB 1036.

Transcript Highlights:

• The underlying bill deletes the existing eligibility standards for home education students, and this
• The underlying bill deletes the existing eligibility standards for home education students, and this
• It is intended to protect good-actor coaches who are stepping up to support student athletes, not to
• It is intended to protect good actor coaches who are stepping up to support student athletes, not to
• And so allowing these coaches to be able to provide services for those student athletes, whether it’s

Bills: S0002, S0006, S0018, S0026, S0028, S0050, S0178, S0326, S0538, S0786, S1004, S1096, S1178, S1366, S1632, S1634

Keywords: negligence, settlement, appropriation, highway safety, damages, law enforcement, child welfare, injury compensation, Department of Children and Families, compensation, law enforcement accountability, personal injury, motorcycle accident, Department of Transportation, legal claim, police negligence, monetary compensation, civil rights, city liability, veterans

Summary: The committee heard a series of bills, most of them claims or civil-law measures, and reported each favorably. Among the bills approved were SB 326 on curators of estates, SB 1096 clarifying filing deadlines under the Florida Civil Rights Act, SB 28 and SB 26 on claims against the City of Lakeland and the estate of Mark Legata, SB 6 involving a DCF-related claim for Layla Estrada/Sapphire Williams, SB 786 creating a nonjudicial process for closing trusts, SB 18 and SB 2 on claims involving the estate of McKenzie Navarre and Daniel Mosley, and SB 50 expanding veterans’ courts statewide. The committee also approved SB 538 on extracurricular activities, SB 1004 on pet sales and financing disclosures, and SB 1366, the sovereign immunity bill, which was presented as a starting point for negotiations with the House over higher claims caps and related provisions. Most of these bills were explained by sponsors as clarifying existing law, modernizing procedures, or resolving uncontested claims, and several had support from affected organizations or individuals; some also drew opposition or concerns from speakers, especially on trust notice issues, sovereign immunity, and the scope of the extracurricular and pet-sale bills. Several bills were amended before passage. SB 326 was narrowed by removing a section and changing reporting language for curators. SB 786 received a technical clarification amendment, while SB 18 removed an unneeded Medicaid-related section. SB 50 on veterans’ courts drew broad support from veterans’ groups and criminal-justice organizations. SB 538 on extracurricular activities was amended multiple times to address home education eligibility, activity fees for homeschool participants, technical cross-references, and compensation for extracurricular sponsors. SB 1004 was supported by animal-welfare advocates and consumer-protection interests. SB 178 on athletics in public K-12 schools was amended to limit the bill to head coaches, require personal funds, and allow similar bylaws by other athletic associations; it passed after discussion of a Miami Northwestern coaching controversy. The committee also took up two major policy bills with substantial testimony and questions. SB 1178 on foreign influence would create a state framework for foreign-agent registration, restrict gifts and contracts tied to foreign countries of concern and designated foreign terrorist organizations, limit certain sister-city and university linkage activities, and increase penalties for crimes committed to benefit foreign governments or terrorist groups; supporters framed it as a national-security and transparency measure, while the sponsor withdrew one amendment before passage. SB 1632 on ideologies inconsistent with American principles generated the most extended questioning, especially about its domestic-terrorism designation process, references to Sharia law, notice and due-process protections, and potential effects on students and speech; supporters argued it targets conduct, not belief, while opponents warned it could chill protected activity and unfairly target Muslim communities. The committee heard many public speakers on both sides, but no floor debate followed before the bill was moved forward.

Transcript Highlights:

• The university's enrollment has grown from 12 students in 2021 to about 100 students in fall 2024.
• Funds through the Alabama Student Grant Program will assist the university's work of reaching students
• Directly impact our students.
• benefits to those students.
• So, at least two students enrolled in student affairs, a representative from the financial aid office

Bills: HB46, HB379, SB22, HB487, HB273, HB525

Keywords: rural physician, tax credit, healthcare access, physician recruitment, Alabama, HB379, Alabama income tax, nonresident exemption, remote workers, traveling employees, mobile workforce, withholding tax, state tax reciprocity, multistate employees, temporary work, work location tracking, time and attendance system, remote work taxation, professional athlete, professional entertainer

Transcript Highlights:

• It is intended to protect good active coaches who are stepping up to support student-athletes, not to
• And so being sure that these coaches have the ability to help their student-athletes with parameters
• And so being sure that these coaches have the ability to help their student-athletes with parameters
• This amendment maintains provisions in the bill related to student eligibility, athletic fees, and compensation
• This amendment maintains provisions in the bill related to student eligibility, athletic fees, and compensation

Bills: S0050, S0054, S0176, S0178, S0198, S0290, S0420, S0502, S0538, S0706, S0834, S0936, S0962, S1004, S1080, S7022

Keywords: veterans, treatment court, nonviolent felony, probation, mental health, cognitive function, psychotropic drugs, violent offenders, autopsy procedures, medical records, school safety, campus safety, higher education, university safety, college safety, student safety, threat assessment, violence prevention, credible threat, campus security

Summary: The committee heard and advanced several bills, beginning with CS for CS for SB 54, which requires district medical examiners to perform toxicology screenings for psychotropic drugs and intoxicating substances in autopsies of violent offenders and report findings to state agencies. It was reported favorably after brief discussion about how the data would be used. CS for SB 176 also passed, requiring public postsecondary institutions to make campus safety reporting and response procedures clearer and more accessible for students, faculty, and staff who receive threats. Both bills were approved without opposition in the meeting. The committee then took up the large Florida Farm Bill, CS for CS for CS for SB 290, which drew extensive testimony and multiple amendments. The bill includes changes to fair associations, a preemption on local restrictions affecting gas- and diesel-powered farm equipment, surplus of certain state-owned lands for agricultural use, a food animal veterinary loan repayment program, permanent authorization for Farmers Feeding Florida, expanded Florida Forest Service training, a ban on signal jamming devices, tougher CDL English-proficiency penalties, protections for food safety inspectors, biosolids provisions, and contractor payment enforcement. Amendments expanded veterinary loan eligibility to equine veterinarians, merged citrus research entities, made technical corrections, and revised contractor payment language; a late-filed amendment removed the bill’s disparagement clause after significant First Amendment concerns and public testimony. A separate amendment delayed biosolids compliance deadlines. The bill was reported favorably as amended. Also approved were CS for CS for SB 834, which repeals a restriction on health care sharing ministries partnering with licensed insurance agents, while adding a disclaimer requirement; SB 936, allowing temporary door locking devices at any height above the floor and directing the Building Commission to add standards to the code; and CS for SB 50, expanding veterans’ courts statewide. Later, CS for CS for SB 1004 advanced with a strike-all regulating dog and cat sales, requiring disclosure of medical records and financing terms, a three-day waiting period for financed purchases, and consumer protections against deceptive pet sales; an amendment removed an appropriation section. The committee also approved CS for CS for SB 178, which directs the FHSAA to adopt rules allowing coaches to provide limited good-faith support to student-athletes, and CS for CS for SB 198, regulating virtual currency kiosks with registration, warnings, transaction limits, receipts, and refund protections. Each of these bills was reported favorably by recorded vote.

Transcript Highlights:

• Athletes in this age group don't have athletic trainers.
• Authorities denying these students dual enrollment opportunities that are available to students in high
• All this bill does is allow each student at...
• This bill does is allow each student at any high school in the state of Alabama to be able to take a
• To your point on what you're talking about regarding what our students are exposed to in our schools

Bills: SB140, HB102, SB133, SB34

Keywords: Coach Safely Act, youth athletics, noncompliance penalties, Department of Public Health, youth athlete, dual enrollment, high school, community college, university, educational access, high school credit, juvenile court, juvenile delinquency, school notification, student safety, K-12, public schools, private schools, superintendent, principal

Transcript Highlights:

• Deverge, what a unique opportunity it is to be sponsored by a former student.
• Student success. Thank you. Will there be questions of the nominee?
• House Bill 1937 has two changes to the Communications with Students Act.
• First, one you'll see in there was a change to the definition of student.
• athletics in Oklahoma.

Bills: HB1937, HB2153, HB3674, HB2978, HB3885, HB3671, HB3261, HB3021, HB3029, HB4274, HB3701, HB3076

Keywords: HB1937, Oklahoma schools, student communications, electronic communication, digital communication, parent notification, legal guardian, school personnel, teachers, coaches, administrators, charter schools, public schools, administrative leave, corroborated report, investigation, employee file, discipline, termination, school board

Transcript Highlights:

• What a unique opportunity it is to be sponsored by a former student.
• First, one you'll see in there was a change to the definition of student.
• First one you'll see in there was a change to the definition of student.
• athletics in Oklahoma.
• Did you know that the DOD money will follow that student to whatever school Madam Chair.

Bills: HB1937, HB2153, HB3674, HB2978, HB3885, HB3671, HB3261, HB3021, HB3029, HB4274, HB3701, HB3076

Keywords: HB1937, Oklahoma schools, student communications, electronic communication, digital communication, parent notification, legal guardian, school personnel, teachers, coaches, administrators, charter schools, public schools, administrative leave, corroborated report, investigation, employee file, discipline, termination, school board

Summary: The Senate Education Committee first considered a series of executive nominations, including Brian Bobeck to the State Board of Education, Jonathan Daniels to the Oklahoma Board of Private Vocational Schools, Cody Swanee to OETA, Randy Squires to the Western Oklahoma State College Board of Regents, Dwight Spencer to the Carl Albert State College Board of Regents, V. Lee to the Oklahoma Arts Council, Adisha Chapman to the Murray State College Board of Regents, Trevor Pemberton to the Oklahoma State Regents for Higher Education, Jennifer Carlson and Melissa Yvonne to the Commission for Educational Quality and Accountability, Kevin Gross to the Tulsa Community College Board of Regents, and Barbara Myers to the Oklahoma Arts Council. Most nominees briefly described their backgrounds and reasons for serving, and the committee approved each nomination, with votes ranging from 8-1 to 10-0, sending them on to the full Senate or floor as applicable. The committee then took up several education bills. House Bill 1937, dealing with the Communications with Students Act, was amended to require corroborated evidence before immediate suspension and to narrow the definition of student; it passed 9-0. House Bill 2153, which would subject OSSAA meetings and hearings to the Open Meetings Act and repeal the statutory one-year sit-out rule for transfers, drew questions about recruitment and FERPA but passed 7-3. House Bill 3674, requiring school resource officer training on sexual assault and violence, annual continuing education, mandatory reporting, and closure of contractor loopholes, passed 9-0. House Bill 3885, setting a graduated discipline framework for third through fifth graders, prompted debate over classroom safety and student rights and passed 9-1. House Bill 3671, allowing a receiving district to accept a transferring teacher’s career status, passed 10-0. House Bill 3261, assigning employee numbers to school support staff such as coaches and bus drivers for tracking across districts, passed 10-0. Several other bills generated more extensive discussion. House Bill 2978, which would impose annual library audits, public online catalogs, a formal challenge process, and funding penalties for noncompliance, faced repeated questions about how it differed from existing policy and who could challenge materials; it failed 4-5. House Bill 3021, revising graduation requirements and preserving flexibility for applied math/science and local course approval while removing some language requirements, passed 8-2. House Bill 3029, requiring the Department of Education to develop a four-year plan, passed 9-1. House Bill 4274, expanding school choice options for military-dependent students living on base, passed 10-0. The committee also began consideration of House Bill 3076, which would clarify alternative teacher certification provider definitions and OEQA oversight, but the transcript cuts off before a final vote is shown.

Transcript Highlights:

• </c> free and available, um, to our students free and available, um, to our students as<00:05:12.240>
• Third, students students students identified<00:26:37.360><c> as</c><00:26:37.679><c> having</c><00:26
• </c> those students on an individual basis. those students on an individual basis.
• </c> them more about how to teach students them more about how to teach students how<01:20:16.800><c>
• </c> students proficient or above. Only 36%. students proficient or above. Only 36%.

Bills: HB0023, HB0024, HB0025

Keywords: extracurricular activities, public school participation, enrollment, Wyoming, student access, charter schools, application process, authorizers, public hearing, community support, scholarship, education, eligibility, continuous enrollment, 916, all

Transcript Highlights:

• I believe it removes barriers that can prevent students from maintaining eligibility during periods of
• </c> are a lot of non-traditional students are a lot of non-traditional students that<00:34:48.000><c
• students from maintaining eligibility<00:36:03.599><c> during</c><00:36:04.400><c> periods</c><00:36
• :04.800><c> of</c> eligibility during periods of eligibility during periods of instability. instability
• of all our students including profile of all our students including our<00:40:44.000><c> traditional

Bills: HB0023, HB0024, HB0025

Keywords: extracurricular activities, public school participation, enrollment, Wyoming, student access, charter schools, application process, authorizers, public hearing, community support, scholarship, education, eligibility, continuous enrollment, 916, all

Transcript Highlights:

• athlete, pay for lodging of the athlete, pay for uniforms, those types of things.
• and student athletes, uh, and to move forward.
• <00:26:10.159><c> and</c><00:26:10.480><c> student</c><00:26:10.880><c> athletes</c><00:26:11.919><c>
• uh</c><00:26:12.000><c> and</c><00:26:12.240><c> to</c> students and student athletes uh and to students
• and student athletes uh and to move<00:26:12.559><c> forward.

Bills: SF0014, SF0053

Keywords: literacy, education, reading assessment, intervention program, public school funding, department of education, amateur status, high school athletics, student eligibility, sports regulation, monetary compensation, 916, all

Transcript Highlights:

• We can see on page two, it kind of gives you some of the receipts of compensation by a student athlete
• On specific athletic performance or achievement.
• We will continue to champion amateur athletics.
• We're talking about high school athletics. We're talking about high school athletics.
• So, but each one has athletics. So, I get it.

Bills: SB311, SB322, SB304, SB313, SB315, SB316, HB489, SB90

Keywords: electric transmission, public highways, permit processing, economic growth, infrastructure, rural development, condemnation actions, state regulations, community development district, CDD, annexation, municipal annexation, wet municipality, dry county, wet county, Sunday alcohol sales, ABC Board, alcohol licensing, on-premises consumption, golf course

Bills: SB 49, SB 60, SB 365, SB 685, SB 895, SB 1191, SB 1400, SB 1401, SB 1786

Keywords: junior college funding, performance tier, credentials, education, workforce development, Texas education law, performance tier funding, junior college, Texas education, student success, performance funding, education policy, state finance program, public junior colleges, educational outcomes, academic fresh start, higher education, student admissions, Texas Education Code, public university

Transcript Highlights:

• </c><00:38:08.079><c> It</c> students. That time is not optional. It students.
• </c> elective staffing is reduced, students elective staffing is reduced, students will<00:38:13.680>
• A raise would indicate that I have an students. I would stand for any students.
• athlete involved.
• </c> if if it's provided to every student if if it's provided to every student athlete<01:54:03.280><

Bills: SF0059, SF0053

Keywords: language proficiency, literacy education, reading interventions, dyslexia support, Montessori methods, individualized reading plans, amateur status, high school athletics, student eligibility, sports regulation, monetary compensation, 916, all

Transcript Highlights:

• We respectfully recommend a clarifying amendment stating that resident students are eligible to participate
• </c><00:04:24.000><c> whose</c> communities, including students whose communities, including students
• ,</c> amendment stating that students, amendment stating that students, resident<00:05:06.320><c> students
• </c><00:05:06.639><c> are</c><00:05:06.800><c> eligible</c><00:05:07.199><c> to</c> resident students
• are eligible to resident students are eligible to participate<00:05:08.080><c> regardless</c><00:05:

Bills: SF0018, SF0036, SF0047

Keywords: K-12 education, part-time attendance, public schools, student enrollment, education funding, scholarship, Hathaway, academic eligibility, financial aid, Hathaway scholarship, education, state funding, college access, 916, all

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