Transcript Highlights:

• </c><00:07:43.080><c> to</c> sales compared to total sales to sales compared to total sales to determine
• and the overall sales from a GILTI jurisdiction into the denominator to create a new sales factor that
• </c> to put those foreign sales to put those foreign sales that<00:20:40.160><c> generated</c><00:20:
• </c> It would also require that any sales It would also require that any sales from<00:20:57.320><c>
• </c> representation of the foreign sales. representation of the foreign sales.

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• Mobile home parks often have homes that are owned by the park that are put up for sale.
• AB 456 ensures that it is also true for the sale of mobile homes.
• As a result, sales transactions are delayed and are unable to close on time.
• This is literally relating to a sale transaction between a buyer and seller.
• So, during a point of sale, and the reason why I use the word ever is because...

Summary: The Assembly Housing and Community Development Committee heard four items, including one consent bill, and began before quorum was established. AB 760, by Assemblymember Ta, would temporarily allow mobile home park-owned homes to be rented to people displaced by a natural disaster in areas under a declared state of emergency, including adjacent jurisdictions. Supporters said it would quickly add housing after fires, floods, or earthquakes; there was no opposition at the hearing, and members generally praised the narrow committee amendments. The bill later passed on a due-pass-as-amended vote. Chair Haney presented AB 1445, which would let cities create downtown recovery districts to finance office-to-housing conversions and other downtown revitalization projects using growth in property tax revenue. Support came from the California Travel Association, Housing Action Coalition, IKEA, Spur, Abundant Housing, and Circulate San Diego, with members saying the bill could help downtowns recover and expand mixed-use housing. The committee voiced support and interest in broader use of the tool, and the bill was approved on a due-pass-as-amended vote. AB 456, by Assemblymember Connolly, drew the most extensive debate. The bill would prohibit mobile home park managers from requiring interior repairs or improvements as a condition of sale and would require timely written lists of exterior repairs, with supporters arguing that park managers are interfering with sales and delaying closings. Opponents, led by the Western Manufactured Housing Communities Association, argued that interior inspections are needed to protect buyers and park residents from unsafe conditions and potential liability. Members raised questions about safety, disclosure, HCD oversight, and liability; after discussion, the bill was moved on a due-pass-as-amended vote, with some members not voting or expressing reservations. The committee also approved the consent calendar.

Transcript Highlights:

• <00:36:56.079><c> tax</c><00:36:56.400><c> exemption</c> sales tax exemption sales tax exemption and<
• general sales and use tax.
• general sales and use tax.
• general sales and use tax.
• current the current data center sales current the current data center sales tax tax tax exemption<00:

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• One is for sales of manufactured and mobile home communities. to One is for sales of manufactured and
• So how many exempt sales occur? how many Sales.
• associated with those sales.
• And then finally, we'll review a partial sales and use tax exemption for sales of hydrogen fuel cell
• Fifty percent of the sale price is exempt from sales tax here, and the legislature directed JLARC to

Committee: Joint Citizen Commission for Performance Measurement of Tax Preferences

Keywords: 904, all

Transcript Highlights:

• Currently we have 7 periods for the state for the sale of fireworks to the public in Texas.
• There is uncertainty for fireworks business owners from year to year or even sales period to sales period
• We currently a county has to opt-in to allow firework sales.
• That is allowed for Diwali sales and we have to tell them we can't sell in York County.
• So you, your position is they could use basically disaster declaration to halt sales.

Bills: HB1845 , HB2192 , HB2438 , HB2529 , HB2607 , HB2658 , HB3348 , HB3505 , HB3305

Committee: House S/C on County & Regional Government

Keywords: rural prosecution, salary assistance, staffing grant, legal support, criminal justice, fireworks, permit requirements, sale, county regulations, public safety, hospital district, administration, elections, director qualifications, public contracts, salary supplement, county judges, judicial functions, state law, government compensation

Transcript Highlights:

• sale price exceeded the amount of back taxes.
• Okay, so we have a sale of property in 2009.
• So could you tell us how you came to find out about the sale?
• So can you kind of tell us what happened between the sale in 2009 and 2025?
• This was sent on July 28, 2009, following the sale.

Committee: All JBC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT SUBCOMMITTEE

Summary: The Joint Budget Committee’s Claims Review and Litigation Reports Oversight Subcommittee met to consider two proposed Department of Corrections litigation settlements and one appealed claim from the Claims Commission. The first settlement, Caroline Arnett v. Larry Norris et al., involved allegations of long-term sexual abuse by a corrections employee. Committee members asked about PREA audits, facility practices, and whether the inmate had been placed at the proper facility. The department said audits and other safeguards were underway, and the committee approved the settlement. The second settlement, Latasha Ridgel v. Arkansas Department of Corrections, also involved sexual harassment/assault allegations. Members questioned the seven-year delay in the case and whether the issue was systemic; the department cited attorney turnover, COVID delays, and legislative changes making inmate exposure a felony. The committee approved that settlement as well. The committee then heard an appeal in Sharon Greer and Deanna Hayes v. Commissioner of State Lands, a denied and dismissed claim involving a tax-delinquent sale of family property in Crittenden County. Staff and the Commissioner of State Lands’ office said the property was certified in 2000, sold in 2009 after notice was sent, and that excess proceeds were available for a limited period before escheating to the county. The claimants argued they were not properly notified of the sale or the excess proceeds and only learned of the matter in 2025 after receiving the deed at a family funeral. Committee members discussed the notice process, statute of limitations, and the handling of excess proceeds, with several noting the issue may call for legislative review rather than relief in this case. After debate, the committee voted to affirm the Claims Commission’s dismissal of the Greer/Hayes claim. Members also discussed broader concerns about how excess proceeds from tax sales are handled and whether the current statutory process should be revisited in future legislation.

Transcript Highlights:

• The blue columns contain the income and sales The blue columns contain the income and sales for the domestic
• It's got half of sales in California.
• It's got half of sales in California.
• home country, and only California sales are here.
• So single sales factor is good.

Keywords: 987, senate, all

Transcript Highlights:

• This is a lot at a time when we are already seeing numerous bills on sales cuts, tax and sales cuts under
• Right now, there's a sales tax map on there, so you can see what the different sales taxes are.
• Last year, I thought the dialogue was more about sales tax. Was it sales and property tax?
• The sales tax map, you know, isn’t incredible.
• That sales tax map is connected to the DMVs throughout the state as well in regards to the sales tax

Committee: House Ways and Means

Summary: The committee first took up House Joint Resolution 169, which would cap spending growth and was described by supporters as a taxpayer protection measure. Representative Taylor opposed it, arguing the legislature was already considering too many tax-related measures at once and lacked a broader strategy. The sponsor said the resolution was about limiting spending, not taxes, and offered a committee substitute that added fees and surcharges into the baseline and addressed tax credits. After discussion, the substitute was adopted and the committee voted the House Committee Substitute for HJR 169 do pass, with Taylor and Strickler voting no. The committee then heard House Bill 2819, which would allow rounding of cash transactions now that pennies are no longer being produced. The sponsor explained a committee substitute added safe-harbor language to protect merchants from lawsuits over rounding errors. Members asked about the rounding rules and confirmed the bill remained permissive rather than mandatory. The committee adopted the substitute and then voted the House Committee Substitute for HB 2819 do pass unanimously. House Bill 2746, sponsored by Representative Williams, would create a property tax map feature on the Department of Revenue website showing current levies and assessed values to improve transparency. Supporters said it would help homeowners compare assessments and understand property tax differences, while opponents and agency witnesses raised concerns about the large startup cost, estimated at about $7 million, the need to gather data from many counties, and the fact that some counties already provide similar information. The Department of Revenue and State Tax Commission witnesses said the data would be difficult to compile statewide and that local participation and data standards vary widely. The bill was heard, but no vote was taken in the transcript. Finally, the committee heard House Bill 2329, which would gradually reduce the assessment ratio for personal property from about 33 1/3% to 18% over three years. The sponsor argued the tax is burdensome, especially for working families and businesses, and said it would encourage a broader shift away from personal property taxation. Supporters echoed that it is a highly visible and unpopular tax. Opponents, including a county assessor, warned the bill would sharply reduce local tax bases, especially in rural counties, and likely force levy increases on real property or cuts to schools and other districts. The hearing ended without a committee vote on HB 2329.

Transcript Highlights:

• The bill last year, 5801, also included new sales and use taxes that applied to sales of certain luxury
• The general retail sales tax for the state is a 6.5% rate and applies to sales of tangible personal property
• The general retail sales tax is a 6.5% rate and applies to sales of tangible personal property, certain
• The use tax is separate, but it's a complement to the sales tax and comes into effect if the sales tax
• Idaho sales tax is 6%; Montana's is zero.

Summary: The House Transportation Committee held public hearings on a proposed substitute for House Bill 2306, the 2026 transportation supplemental budget, and on proposed substitute House Bill 2711, a transportation resources bill. Staff described HB 2306 as revising the enacted 2025-27 transportation budget, increasing spending by about $1.1 billion to $16.5 billion, largely through reappropriations and new funding for preservation, maintenance, rail, transit, active transportation, ferries, licensing, and State Patrol needs. The chair and ranking member emphasized caution because of downward revenue forecasts, uncertainty around major project bids and future fish passage costs, and the decision to use existing bond authority without new bonding. Public testimony on HB 2306 generally supported preservation, maintenance, rail improvements, dredging, transit access, and local safety projects, while some witnesses urged more support for EV incentives and long-term transportation funding stability. For HB 2711, staff explained that the bill responds to administrative issues in last year’s transportation resources law, including fuel tax inflation adjustments, luxury vehicle/aircraft/vessel taxes, the indigent tow reimbursement program, tire fee language, and other tax administration provisions. The proposed substitute would repeal the luxury aircraft tax, adjust peer-to-peer rental car tax administration, restore authority for the Transportation Commission to exempt transit buses from tolls, waive certain penalties and interest tied to early compliance with the luxury vehicle tax, allow lease payments to be taxed incrementally, add exemptions for tribal members and nonresidents, change transfer timing between accounts, and create a Preserve Washington Account for highway preservation and maintenance. Fiscal notes projected additional revenue from aligning use tax with sales tax and modest administrative costs, while delaying the tow reimbursement program reduced near-term expenditures. Testimony on HB 2711 was mixed. RV dealers asked for a delay to the luxury vehicle tax, arguing the industry is already in decline and the tax could push sales out of state. WFSE supported the new Preserve Washington Account and urged higher bid limits for highway maintenance work. Committee members asked for clarification on the peer-to-peer rental car tax and the transit bus toll exemption. The chair announced that executive session on the bills, along with one other measure, would occur Wednesday, and members were told to submit amendment requests by the next day.

Transcript Highlights:

• They are basically adding a 5% sales tax on gasoline.
• They have a lower state sales tax rate, while everyone else has a state sales tax rate that is actually
• Only 4% of that is the state sales tax. Why do we have such a high local sales tax rate?
• taxes, not the state sales tax.
• .which is a subset of the sales tax rate.

Bills: HB188 , HB52

Committee: House Ways and Means Education

Keywords: healthcare, insurance, patient rights, medical treatment, access, affordability, income tax, CHOOSE Act, education funding, ABLE account, tax credits, poverty threshold, legislative funding, 1136, house, all

Transcript Highlights:

• </c><00:34:05.399><c> tax</c> timing of whether or not uh sales tax timing of whether or not uh sales
• </c> costs here my question is um the sales costs here my question is um the sales tax<00:44:50.040><
• Put a quarter in when people didn't know the difference between a local sales tax and an option sales
• To my question, does it have a local sales tax? Does Blaine have a local sales tax?
• </c> sales tax does Blaine have a local sales sales tax does Blaine have a local sales tax<00:48:34.760

Committee: Senate Taxes

Keywords: 1187, senate, all

Transcript Highlights:

• start to have a sales tax.
• And since 1967, when we had a 3% sales tax, we've raised our sales tax four times to 6.5% because it
• </c> the base sales tax rate. the base sales tax rate.
• </c> and what we can do here with our sales and what we can do here with our sales tax.<00:42:41.200>
• </c> [clears throat] and sales and use. [clears throat] and sales and use.

Keywords: 919, house, all

Summary: The committee heard testimony on House File 5055, the governor’s supplemental tax budget. Commissioner of Revenue Paul Marquart outlined the proposal as a balanced budget package that would leave a positive bottom line in the current biennium and beyond. He emphasized family-focused tax relief, especially a new refundable young child credit for children ages 0 to 4, which would provide up to $3,000 for one child or $6,000 for two or more, benefit about 104,000 families, and phase out at higher incomes. He also described federal conformity changes, including updates to business interest deductions, dependent care credits, and Section 179 expensing, along with omitted federal items such as research expensing and opportunity zones due to cost and policy concerns. Marquart also defended broader tax modernization proposals, including expanding the sales tax to selected consumer services such as accounting, banking, brokerage, and legal services while lowering the statewide sales tax rate, and creating a social media tax on consumer data collection that would fund an AI readiness special revenue fund rather than the general fund. He said these changes would make the sales tax less regressive and better aligned with the modern economy. Additional provisions mentioned included a gun-related gross receipts tax on firearms and ammunition, cannabis tax technical changes, historic structure rehabilitation conformity, and added auditors for tax compliance. Testimony from outside groups was mixed. Nan Madden of the Minnesota Budget Project supported the governor’s approach as a response to federal tax and spending changes, praised the decision not to conform to opportunity zones or federal no-tax-on-tips/overtime provisions, and urged even stronger revenue measures. Brian Lake of the Minnesota State Bar Association strongly opposed the proposed sales tax on consumer legal services, arguing it would burden low- and middle-income people in sensitive cases and create unfairness when individuals litigate against the state. Tanner Fritsinger of the Minnesota Association of Professional Employees supported the sales tax base expansion and the social media tax as ways to broaden revenue without raising the base rate. The committee chair thanked the commissioner and then began hearing public testimony, with additional testifiers queued up.

Transcript Highlights:

• The ECO goal for subjected sales remains 1.5%.
• The ECO goal for subjected sales remains 1.5%.
• </c> exemption from counting electric sales exemption from counting electric sales to<00:02:55.519><c
• The echo goal for the base sales.
• </c> subjected sales remains 1.5%. subjected sales remains 1.5%.

Keywords: 1183, house

Transcript Highlights:

• sales unless the business customers are also exempt.
• Part 5 relates to local sales and use tax for housing and related services.
• Part 5 relates to local sales and use tax for housing and related services.
• Part 8 is the sales tax on rental cars.
• I want to focus my comments on the sales tax.

Summary: The House Finance Committee heard briefings and public testimony on several bills related to local tax authority and exemptions. HB 2559 would let cities and counties impose an additional 4% lodging/short-term rental excise tax starting in 2027, with revenues dedicated to affordable housing programs and up to 15% for administration. Staff explained existing lodging tax limits and estimated substantial local collections, while the prime sponsor and supporters argued it would give local governments a needed tool to address housing shortages caused in part by short-term rentals. Opponents, including short-term rental owners and hosts, said the tax would hurt tourism communities, reduce supplemental income for owners, and should not single out one lodging segment. The hearing on HB 2559 was suspended and later reopened for additional testimony; no vote was taken. The committee also heard HB 2133, which would make permanent the property tax exemption for multipurpose nonprofit senior citizen centers. Staff said the exemption is currently set to expire in 2028 and that the bill would remove it from the automatic 10-year sunset. The sponsor and a veteran/senior center perspective emphasized that the exemption helps keep senior centers open and supports isolated older adults. A question was raised about whether a broader nonprofit community center with senior-focused space would qualify, and staff said they would follow up. The hearing on HB 2133 was then closed. HB 2135 would increase and extend the adaptive housing sales and use tax remittance for disabled veterans, raising the individual lifetime cap from $2,500 to $5,000, increasing the statewide annual cap, and extending the program’s expiration to 2038. Staff said the fiscal impact would be minimal because use is low, and a veterans coalition representative supported the bill as a way to ensure more federal grant dollars go toward home modifications. The hearing on HB 2135 was closed. The committee spent the most time on HB 2442, an eight-part local government tax and fund-flexibility bill. It would expand uses of existing REET revenues, allow cities to adopt an affordable-housing REET under certain conditions, authorize county public utility taxes with a low-income assistance set-aside, create a new local sales tax for children and family services, broaden housing-related sales tax uses, restructure mental health and veterans property tax levies, extend levy lid lift periods, and allow rental car tax revenues to be used for criminal justice purposes. Supporters from counties, cities, housing groups, and some local officials said the bill would provide needed fiscal flexibility and new tools to address housing, public safety, and service demands. Opponents from utilities, realtors, water and sewer districts, wireless carriers, auto dealers, and tax critics argued the bill would raise regressive costs, especially on housing and utility customers, and that some provisions lacked a sufficient nexus to the original taxes. The hearing on HB 2442 was closed after extensive testimony.

Transcript Highlights:

• The bill last year, 5801, also included new sales and use taxes that applied to sales of certain luxury
• The bill last year, 5801, also included new sales and use taxes that applied to sales of certain luxury
• The general retail sales tax for the state is a 6.5% rate and applies to sales of tangible personal property
• The general retail sales tax for the state is a 6.5% rate and applies to sales of tangible personal property
• The use tax is separate, but it's a complement to the sales tax and comes into effect if the sales tax

Bills: HB2306 , HB2711

Committee: House Transportation

Keywords: transportation budget, capital budget, operating budget, appropriations, Washington State Department of Transportation, WSDOT, Washington State Patrol, Department of Licensing, ferry funding, state ferries, highway maintenance, road preservation, bridge replacement, tolling, express toll lanes, traffic safety, speed cameras, ignition interlock, transit grants, public transit

Transcript Highlights:

• Lower the sales tax.
• That sounds a lot like a sales tax to me.
• and local sales taxes.
• Our state already has sales tax carve-outs for, you know, already has sales tax carve-outs for, you know
• Oregon has a 0% sales tax.

Bills: HB2720 , HB2073 , SB5816 , SB5919 , SB5831 , SB6244 , SB6044 , SB5109 , SB5877 , SB6258

Keywords: behavioral health, emergency services, health insurance, provider access, mental health funding, premium assistance, funding, healthcare, subsidies, juice grapes, agriculture, commerce, state regulation, market access, fire safety, insurance incentives, best practices, community protection, voluntary measures, mortgage modification

Transcript Highlights:

• You said it's a percent of sales. It's a percent of lottery sales.
• Colorado, Texas sales suffered.
• The sale, it's a public-private partnership, so the sales team. which is over 150 or so employees of
• total sales.
• I would imagine, sales probably.

Bills: SB28 , SB687 , SJR34 , SCR9 , SB523 , SB62 , SB847 , SB706 , SB869 , SB890 , SB992 , SB 28

Committee: Senate State Affairs

Keywords: lottery, gambling, internet gaming, mobile application, criminal offenses, SB 687, land surveyor, land surveying, surveying services, construction contract, anti-indemnity, indemnity, hold harmless, defense obligation, standard of care, professional negligence, civil practice and remedies code, local government code, governmental agency, public contracts

Summary: The meeting was a crucial session for discussing several important bills including SB992, which aims to establish a clear time frame for the Attorney General's approval on outside legal counsel for state agencies. Senator Nichols presented the bill, emphasizing its necessity for timely responses to ensure efficient legal processing. Another notable discussion centered around SB523, which seeks to allow parole and probation officers to use a business address on their driver's licenses for safety and security purposes. This bill passed favorably out of the committee, with public testimony supporting the need for such provisions due to the risks these officers face.

Transcript Highlights:

• of tangible property at yard sales, right?
• all be free from sales tax.
• That's a big yard sale, obviously.
• What if I have a third yard sale?
• limit, you don't collect sales tax.

Committee: Senate Local Government and Taxation

Keywords: 989, all

Transcript Highlights:

• </c> taxing one unit of government with sales taxing one unit of government with sales tax<00:11:44.519
• </c><00:14:01.680><c> tax</c> providing a construction sales tax providing a construction sales tax exemption
• </c><00:18:12.520><c> and</c><00:18:12.760><c> use</c> the um sales and use the um sales and use tax<
• I'll stand for any questions. city of Plymouth requests a sales tax city of Plymouth requests a sales
• I didn't think... as we seek to forgive sales tax and but as we seek to forgive sales tax and but it's

Committee: Senate Taxes

Keywords: 1187, senate, all

Transcript Highlights:

• sales tax revenue for the state.
• Try to assume get sales in any way possible.
• So that sale, we had a decline because we just said, no, we can't take your phone sale.
• or the beverage sales.
• at the point of sale all at once.

Keywords: 1212, all

Summary: The commission met to continue studying credit card payments, interchange fees, fraud, chargebacks, and the impact of card processing costs on small businesses, especially restaurants and retailers. Members heard extensive testimony from credit unions, retailers, restaurant owners, payment-industry representatives, and an airline trade group. Supporters of reform argued that swipe fees are a major and rising expense, that businesses are paying fees on sales tax and tips that are merely pass-through amounts, and that merchants have little negotiating power. Several restaurant and retail witnesses described thin margins, higher costs for card-not-present transactions, and chargebacks that they said usually favor cardholders and leave merchants absorbing losses and fees. Witnesses from the Cooperative Credit Union Association cautioned that state-level interchange regulation could reduce revenue used for fraud prevention, compliance, and member services, and could lead to higher rates or reduced access. Retail and restaurant representatives countered that fees have risen sharply, that statements are difficult to decipher, and that rewards programs and card-network pricing are subsidized by merchants and ultimately by all consumers. The Massachusetts Restaurant Association and independent operators urged legislation to bar fees on tax and tip portions of transactions and to allow businesses to pass along card fees if they choose, saying this would improve transparency and fairness and help keep small restaurants open. Other testimony came from the National Restaurant Association, which supported interchange reform and said modern point-of-sale systems can already separate tax and tip amounts, and from a payments-industry group that emphasized the broader economic benefits of digital payments and warned against state-by-state rules. Airlines for America opposed changes that could undermine airline credit card rewards programs. Commission members asked detailed questions about fee structures, card types, chargebacks, POS systems, and whether consumers paying cash are also affected. No votes or formal actions were taken at the meeting.