Sentence 1: Although no comments were filed in direct response to the initial analysis, the Commission stated that some general comments related to issues that could affect small entities.

Sentence 2: The Commission stated that some general comments related to issues which would not affect small entities.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: If you feel more energetic, you can rent a rowboat at the dock and set out under your own steam.

Sentence 2: You're not able to sail yourself on the water, as you will require a permit.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: course uh course it it's the by word now i mean let let's tax everything three or four times

Sentence 2: I mean, it is just by the IRS's word now, but they always tax more.
Is this second sentence entailed by the first?

Answer:
it is not possible to tell