Video & Transcript Research : 'plastic reduction'
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NM
New Mexico 2025 Regular Session
IC - Water and Natural Resources Sep 12th, 2025
Water & Natural Resources Committee
Transcript Highlights:
- The second commitment we are making, as Nat mentioned, is depletion reduction.
- This is a significant reduction, although it represents approximately 5 to 7% of the current pumping
- The cost here is related to the depletions reductions.
- You know, if we had gone to trial and lost and gotten a 1938 condition, the reduction of groundwater
- Reductions due to climate change, and we've baked that into our assumptions about what we need to do
KY
Kentucky 2025 Regular Session
Public Pension Oversight Board (7-29-25)
Transcript Highlights:
- The Inflation Reduction Act changed the maximum out-of-pocket for prescription drugs from $8,000 per
- The Inflation Reduction Act changed the maximum out-of-pocket for prescription drugs from $8,000 per
- The Inflation Reduction Act changed the maximum out-of-pocket for prescription drugs from $8,000 per
- The Inflation Reduction Act changed the maximum out-of-pocket for prescription drugs from $8,000 per
- The Inflation Reduction Act bottom.
Keywords:
Meeting Start: 00:07
Attendance Roll Call: 00:13
Approval of Minutes: 02:28
2025 RS SB 9: TRS Leave Audit Requirements & Process: 03:05
2025 RS SB 10: Overview of Enacted Legislation & Discussion: 28:38
Adjournment: 42:13, 958, all
Summary:
The meeting opened with roll call, a quorum was confirmed, and the minutes were approved. The committee then heard testimony on Senate Bill 9, which concerns TRS sick leave audit requirements and process. Auditor Allison Ball’s staff said the audit is an information-gathering review of how teacher sick leave is accumulated, current balances, how many employers use the sick leave function, and the policies and procedures governing sick leave. Members discussed how unused sick leave affects retirement calculations, the distinction between the state’s financial responsibility and school districts’ responsibility, and whether the audit would also examine related leave categories such as personal leave, annual leave, and leave of absence. Committee members emphasized that Senate Bill 9 was intended to add accountability and standardize reporting, including preventing annual leave from being rolled into sick leave.
Several members asked for clarification on how sick leave is factored into retirement benefits. Witnesses and members explained that, under the system described, accumulated sick leave can be converted into retirement credit based on a teacher’s daily rate and then multiplied by a percentage, with the school district often bearing the cost. Members also noted nuances in the law, including different accumulation limits by hire date and tier, and that the audit may help the public better understand why some educators retire relatively young. The auditor’s office said it is still early in the process, has met with TRS leadership, and will report back once the audit progresses. The committee also asked whether maternity leave would be included; the auditor’s office said it was not specifically mandated but could be examined if the body requests it.
The committee then received an overview of Senate Bill 10 from KPA representatives Ryan Barrow and Rebecca Atkins. They explained that the bill enhances retiree health insurance benefits for certain CRS members who are non-Medicare participants and meet specified career thresholds, with different rules for hazardous and non-hazardous service. They described the benefit as $40 per month per year of service for non-hazardous service and $50 per month per year for hazardous service, both inflated annually, and clarified that these amounts are not cumulative with prior benefit formulas. Members asked about the interaction between the new amounts and existing benefits, and the presenters explained that the bill also changes current employee health insurance contribution rates effective July 1, 2026, with different impacts by tier and hazardous status. The committee discussed the need for clear communication to affected employees and reviewed example calculations showing how the new contribution structure would work.
MN
Minnesota 2025 1st Special Session
House Housing Finance and Policy Committee 2/25/25
Housing Finance and Policy
Transcript Highlights:
- So a $10,000 reduction would mean 25,000 more families would be able to afford that mortgage and would
- A $10,000 reduction would mean 25,000 more families would be able to afford that mortgage and would have
- the qualifying purchases and home buyers qualifying to enter the home, there would be a revenue reduction
- <00:35:34.839>
to <00:35:35.079>the would be a revenue reduction to the would be a - revenue reduction to the general<00:35:35.680>
fund <00:35:36.240>when <00:35:36.520>
MN
Minnesota 2025-2026 Regular Session
House Human Services Finance and Policy Committee 3/17/26
Human Services Finance and Policy
Transcript Highlights:
- The<00:30:55.720>
punitive The punitive The punitive 10%<00:30:58.240>reduction <00:30: - of the operating expenses 10% reduction of the operating expenses that<00:31:00.960>
we're <00 - A reduction in an entire agency's budget because of an argument over a report is so overreaching, I'm
- A reduction in an that conversation.
- Chair, I'll like to request a roll call on the amendment that is 10% reduction of the agency for not
Keywords:
workplace regulations, employee rights, meal breaks, rest breaks, exemptions, medical assistance, data matching, eligibility, reporting, human services, assisted living, health regulations, inspection authority, vulnerable adults, local government, program integrity, high-risk providers, enrollment requirements, fraud prevention, compliance
CA
California 2025-2026 Regular Session
Senate Budget and Fiscal Review Subcommittee No. 3 on Health and Human Services May 28th, 2026
Transcript Highlights:
- California Association of Veterans Service Agencies, thanking the committee for the rejection of the reduction
- on Item 118, the reduction of the resources for behavioral health advocacy contracts.
- California Association of Veterans Service agencies, thanking the committee for the rejection of the reduction
- on item number 118, the reduction of the resources for behavioral health advocacy contracts.
FL
Florida 2026 5th Special Session
Children, Families, and Elder Affairs Jan 27th, 2026
Transcript Highlights:
- Supports aging in place through care navigation, caregiver support, and demonstrated reductions in hospitalizations
- That is a 20% reduction, you know. The number is 16,800.
- That is a 20% reduction in the pre-enrollment list. Now, how did that happen?
- accepted to go into that, and then we've also been cleaning up the list, and that's how we've got a 20% reduction
Summary:
The Committee on Children, Families, and Elder Affairs heard and advanced several bills and confirmations. SB 1016, on medical assistance eligibility for working persons with disabilities, was amended to remove automatic enrollment and to improve information sharing between AHCA and DCF; supporters said the bill codifies an existing program that helps developmentally disabled adults work without losing Medicaid coverage, and the committee reported the bill favorably. SB 1002, on temporary custody of minor children, was amended to focus on substance abuse as a pathway for court intervention when parental drug abuse creates ongoing risk to a child, and it was also reported favorably. SB 1594, on veteran benefit payments for minor clients in foster care, would ensure military benefits accessed for foster youth are preserved for post-secondary education or aftercare rather than used as reimbursement to agencies; it passed favorably without amendment.
The committee also considered SB 1630 on aging and disability services, a broad modernization bill covering long-term care screening, emergency continuity of care, area agency oversight, Alzheimer’s services, home care, and guardianship reforms. Two amendments were adopted, including one on competitive procurement and another allowing area agencies on aging to directly provide core services during emergencies with department approval. Supporters emphasized caregiver navigation, dementia training, and service continuity, and the bill was reported favorably. SB 1030 on substance abuse services/recovery residences was taken up with a substitute amendment that narrowed transfer definitions, required faster licensure action for existing providers adding levels of care, and limited credentialing entities’ access to resident medical records; stakeholders said further work was needed, but the committee still reported the bill favorably.
The committee also heard the nomination of Robert Astellos to lead the Agency for Persons with Disabilities. He outlined priorities including reducing the pre-enrollment list, improving transparency and family involvement, strengthening customer service, and streamlining agency processes. Several disability and provider organizations appeared in support, and the committee voted to recommend his confirmation. The committee then recommended confirmation of the appointees on tabs 7 through 10 by a single favorable vote, and adjourned at the end of the meeting.
OK
Oklahoma 2026 Regular Session
Appr/Sub-OMES REVISED Jan 21st, 2026 at 09:30 am
Transcript Highlights:
- I was going to point out that there's a sizable reduction in expenditures from 2021 to 2022.
- But again, the goal is not to create a headcount reduction.
- It's not a headcount reduction. goal, but again, a lot of our cost walks in on two legs.
- So, I mean, there will be some ultimately some headcount reduction.
FL
Florida 2026 4th Special Session
January 21, 2026 - 04:00 PM
Transcript Highlights:
- Jonsson: THANK YOU GOOD AFTERNOON , THANK YOU FOR ALLOWING ME TO PRESENT HB 697, THE PRESCRIPTION REDUCTION
- THROUGH A STATE-BASED PRICE CONTROL SYSTEM WE WOULD HAVE SIMILAR RESULTS BECAUSE YOU LOOK AT THE REDUCTION
- SEVERAL YEARS AND AT ZERO COST SAVINGS TO THE PATIENT SO WHEN I THINK ABOUT WHAT COULD HAPPEN, I SEE REDUCTION
- WE'VE SEEN OF COURSE THE REDUCTION OF INNOVATION AND CLINICAL TRIALS, SMALL MOLECULE DEVELOPMENT WITH
WY
Wyoming 2026 Regular Session
Select Federal Natural Resource Management Committee, May 15, 2026
Select Federal Natural Resource Management Committee
Transcript Highlights:
- Because of the reduction in the percentages to spur development.
- <00:31:14.240>
in mean, yes, there was a reduction in mean, yes, there was a reduction in - But that is what we see dollar-wise with these reductions.
- with these reductions. with these reductions.
- and fuels reduction projects. and fuels reduction projects.
AZ
Arizona 2026 Regular Session
04/08/2026 - House Republican Caucus Calendar #17
Transcript Highlights:
- House, House Bill 2428 authorizes a county to issue a voluntary permit to meet certifying emissions reduction
- new surplus... ...and that prohibiting a control officer from certifying any new surplus emission reduction
- credits if, after the effective date, participation of an on-road vehicle fleet in the emission reduction
Summary:
The meeting was a Republican caucus review of several Senate and House bills, with staff summarizing committee amendments and members indicating whether sponsors concurred with Senate changes. Topics included electronic monitoring in residential rooms (SB 1041), dental school complaint forwarding and licensure exemptions (SB 1168), revitalization district contracts (SB 1189), timeshare salesperson licensing (SB 1274), veterinary telehealth prescribing (SB 1286), insurance zero-estimated-exposure policies (SB 1428), advanced air mobility funds for border security (SB 1457), death benefits for law enforcement pilots (SB 1503), ATV definitions (SB 1519), pet and fowl restrictions in planned communities (SB 1582), and pharmacist independent testing/treatment authority (SB 1713). The caucus also reviewed education-related measures on school district self-insurance procurement (SB 1497) and a strike-everything amendment to SB 1118 that instead allowed duplexes, triplexes, fourplexes, and townhomes in historic areas if compatible with surrounding character.
The group then considered several blue-sheet House bills. HB 2120 made technical changes to align property-tax disability language with updated statute; the sponsor concurred. HB 2174 changed terminology from advisory organization to modeling and data organization and required model filing; the sponsor concurred. HB 2203 directed ADE to review statutory reporting requirements and report recommendations to the legislature; the sponsor concurred. HB 2383’s Senate amendment simply designated a 2014 trampoline court law as “TIE’s law,” with the sponsor concurring. HB 2877 was amended into an alternative education pathway for certified veterinary technicians, and HB 2875 adjusted municipal and county drone restrictions near airports, expanding the relevant airport buffer and preserving some local authority.
Additional bills discussed included HB 2428 on voluntary county emissions-reduction credit permits, HB 2176 on DHS health care institution complaint investigations, and HB 2050 on radiologic technology standards and radiologist assistant supervision. Members discussed that HB 2050’s Senate changes narrowed some supervision provisions to rural counties and critical access hospitals, prompting questions about the scope. Finally, HB 2010 on digital goods refunds was amended to shorten the refund window from 10 years to five years, but a sponsor said the amendment contained a drafting error and refused concurrence, meaning a conference committee would be needed. The caucus then concluded.
ND
North Dakota 2026 1st Special Session
Higher Education Institutions Committee Jun 18th, 2026
Higher Education Institutions Committee
Transcript Highlights:
- So I don't think we're seeing that huge reduction that we're worried about.
- So I don't think we're seeing that huge reduction that we're worried about.
- in terms of reduction off of which calculation?
- Okay, so our first piece would be to restore the 3% reduction from the institutions.
- That would be taking those reductions that we'd be looking at putting back in when we... ...go to the
Summary:
The Higher Education Institutions Committee met at NDSU and heard an extensive presentation from President David Cook/President Stewart and NDSU leadership on the university’s priorities, including enrollment, student success, research growth, and use of New Horizons funding. Leaders emphasized NDSU’s land-grant mission, its role in workforce development, and its goal of becoming more distinctive through strategic planning, recruitment and retention, commercialization, and partnerships. They highlighted that NDSU awarded 2,370 degrees in 2025, produces a large share of the state’s engineering, nursing, and agriculture graduates, and reported strong outcomes for graduates staying and working in North Dakota. They also noted enrollment headwinds, competition from other institutions, and the need to manage tuition waivers more carefully through a scholarship optimization effort.
Provost Sherry Vale outlined academic stewardship efforts, including review or consolidation of low-producing programs, strategic hiring tied to institutional priorities, faculty workload policy changes, and expanded online and regional offerings. She said the university is using New Horizons dollars to strengthen advising, student support, and programs in engineering, agriculture, and health. NDSU leaders also described new or expanded academic offerings such as robotics and automation, artificial intelligence, material science and engineering, nuclear engineering certificates, accelerated nursing, nurse practitioner certificates, a Master of Health Administration, and a clinical research master’s program with Sanford Health. They stressed that these investments are intended to improve student completion, meet workforce needs, and increase return on public investment.
The committee also heard testimony from students and recent graduates who described the value of NDSU’s education, mentorship, internships, research opportunities, and support services. Alyssa Hodges spoke about pharmacy education, public health work, and campus support as a parent and student; Ethan Blessy described engineering coursework, internships with Marvin, and career preparation; and Aiden Freolic discussed neuroscience research, federally funded projects, and plans for graduate study. Their testimony was followed by presentations on partnerships with Gateway to Science for K-12 STEM outreach and with Sanford Research on biomedical research, clinical trials, obesity research, and a joint biostatistics hire. NDSU also highlighted systemwide shared services, Governor’s School programming, and research growth, including a reported 8% increase in research expenditures from $199 million to $215 million. No bill votes were taken; the meeting was informational and featured presentations, testimony, and discussion of future planning and partnerships.
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 2 on Human Services Feb 26th, 2025
Transcript Highlights:
- To the extent that there are reductions in the Benefits the recipients of the program certainly will
- So, do you have a sense of how much reduction to our state would look like with this current Republican
- Food banks have been preparing for the anticipated reduction in CalFood funding for some time.
- And as your agenda reminds us, there were still over $145 million in reductions across the program to
- We can ensure we have a full understanding of what these reductions are and the associated impacts.
CA
California 2025-2026 Regular Session
Assembly Human Services Committee Apr 23rd, 2026
Human Services
Transcript Highlights:
- In 2025 alone, the city reported a nearly 30% reduction in our homeless population.
- In 2025 alone, the city reported a nearly 30% reduction, Valley.
- In 2025 alone, the city reported a nearly 30% reduction in our homeless population.
- It will make sure people know about the debt reduction program.
- So the debt reduction program already exists.
NH
New Hampshire 2026 Regular Session
House Finance Division III (02/20/2026)
Transcript Highlights:
- For our back-of-the-budget reductions this biennium, I can give an example.
- It wasn't a reduction in administrative staff in this program, and there is potential harm to the SNAP
- reductions this this bianium<00:30:30.320>
I <00:30:30.480>can <00:30:30.559>give - Uh wasn't<00:32:53.200>
a <00:32:53.360>reduction <00:32:53.679>in <00:32:54.000> administrative wasn't a reduction in administrative wasn't a reduction in administrative staff
Summary:
The work session was limited to House Bill 1750, a supplemental appropriation for the Department of Health and Human Services’ SNAP administration. Before testimony, Representative Terski distributed a written statement from Representative Priest for the record. Department officials Karen Heert and Nathan White then walked the committee through a chart showing SNAP participation, federal benefit dollars, and state administrative costs, emphasizing that the benefits themselves do not flow through the state budget. They explained that the reported administrative cost includes overhead and cost-allocation methods used to maximize federal reimbursement, and that the current participant count is about 75,000 with the trend steady in recent years.
Members questioned whether the reported costs were stable, how much of the administrative expense was directly tied to SNAP, and whether reducing overhead would lower the need for the appropriation. The department said the cost per participant and per dollar distributed would be lower if SNAP were isolated, but that the broader allocation system also supports federal claiming across multiple programs. Officials said SNAP eligibility is redetermined every six months, that the department processes nearly 50 eligibility programs with about 250 field staff, roughly 70 unfunded positions, and a vacancy rate around 25%. They also said most errors in the program are unintentional and can come from either staff or participant mistakes, and that the department reviews errors to identify systemic fixes.
The committee discussed the fiscal impact of the bill and related budget issues. DHHS said the current adjusted authorization for 2026 is about $31 million, but actual spending is expected to be closer to $25–26 million because of vacancies and unfilled positions. Members asked whether the $4.4 million shortfall identified in the fiscal note would come from the rainy day fund; staff said it would not be taken directly from that fund, but would reduce the amount available to flow into it at the end of the biennium. The committee also reviewed Senate Bill 603 FN, which was described as an alternative approach that would require DHHS to transfer funds within its existing budget rather than provide new money; officials said it would simply codify an option the department already has. No vote or final action on House Bill 1750 was taken during the portion of the meeting provided.
CA
California 2025-2026 Regular Session
Assembly Budget Committee Jun 25th, 2025
Transcript Highlights:
- We have pulled back a lot of our one-time investments, as well as made other reductions, with the goal
- costs have continued to outpace revenues at the same time that we face the threat of significant reductions
- The budget agreement includes significant ongoing reductions to some of the costliest of our state programs
- protection, the budget includes a shift of $1 billion from the General Fund to the Greenhouse Gas Reduction
- This is in relation to a 3% reduction that was proposed at May Revision.
Summary:
The Assembly Budget Committee held an informational hearing on the final three-party budget agreement and related trailer bills, with the Department of Finance outlining the major budget bill and omnibus measures. Finance described a package built around balancing the state budget amid economic uncertainty, preserving core health and safety-net programs, and making significant ongoing reductions in some state programs. The budget bill included major items such as shifting $1 billion from the General Fund to the Greenhouse Gas Reduction Fund for Cal Fire, funding universal transitional kindergarten, deferring some UC and CSU funding, supporting foster care and homelessness programs, providing Proposition 36 implementation funding, and achieving Medi-Cal savings through changes to benefits and eligibility. The committee also heard that votes on the budget bills were expected later in the week and the following Monday.
Finance then walked through the trailer bills, including health, human services, early learning, education, resources, energy, transportation, labor, housing, tax, public safety, courts, general government, cannabis, and energy-related measures. Notable provisions included a Medi-Cal enrollment freeze for certain adults, new premiums and benefit changes for some immigrants, child care COLA changes, education funding for literacy, teacher support, universal meals, and community college student support, as well as resource and climate measures affecting Cal Fire staffing and energy permitting. The housing trailer bill drew the most discussion, with provisions on CEQA streamlining, a vehicle miles traveled mitigation banking program, a renters’ credit trigger, and a six-year moratorium on new residential building standards. Members also discussed a film tax credit expansion, cannabis enforcement funding, a tribal police pilot program, and changes to tax policy, including military retirement income exclusions and wildfire settlement payment exclusions.
Committee members largely praised the staff and the budget process, but several raised concerns and asked detailed questions, especially about the housing trailer bill’s new wage standards, tribal consultation provisions, and possible effects on prevailing wage protections. Finance explained that the housing language was intended to set wage floors for market-rate projects receiving CEQA streamlining, with different county-based tiers and a notwithstanding clause preserving existing prevailing wage laws. Members also questioned the size and timing of funding for the Children and Youth Behavioral Health Initiative, Clean Cars for All, Proposition 36, and the film tax credit expansion. Other members highlighted support for public safety, veterans’ tax relief, child care providers, housing production, and higher education, while some expressed concern that the budget’s policy changes were being negotiated too quickly or without enough stakeholder input.
CA
Transcript Highlights:
- question I have is the San Joaquin Valley attainment strategy increasingly depends on emissions reductions
- Those rules... ...depends on emissions reductions from mobile sources.
- as someone who has followed this, we do have very clear data about emissions and the emissions reductions
- that we will be able to say these places are, because of the existence of AB 617, we could see the reductions
- So we've seen some policies in terms of rollbacks of greenhouse gas reduction incentive programs, the
CA
California 2025-2026 Regular Session
Assembly Select Committee on Housing Finance and Affordability May 11th, 2026
Transcript Highlights:
- ; the report isn't finished, but it's important to know what a huge game changer that additional reduction
- , the report isn't finished, but it's important to know what a huge game changer that additional reduction
- of land cost could be. and it also assumes that additional reduction of land cost could be.
- make the largest impact on feasibility in all of the scenarios: not zoning, not parking, not fee reductions
- Construction does not happen, and rent reductions never reach tenants.
CA
California 2025-2026 Regular Session
Assembly Select Committee on Housing Finance and Affordability May 11th, 2026
Transcript Highlights:
- ; the report isn’t finished, but it’s important to know what a huge game changer that additional reduction
- , the report isn't finished, but it's important to know what a huge game changer that additional reduction
- of land cost could be. and it also assumes that additional reduction of land cost could be.
- make the largest impact on feasibility in all of the scenarios: not zoning, not parking, not fee reductions
- Construction does not happen, and rent reductions never reach tenants.
Summary:
The committee heard testimony on several housing-related proposals and policy ideas. One speaker urged changes to the welfare property tax exemption for affordable housing, arguing that annual income recertifications are outdated and burdensome, and proposing a one-time qualification at move-in, streamlined monitoring through TCAC or HCD, and continued exemption protection for projects that remain in compliance. The witness said rising insurance costs and administrative burdens are hurting cash flow and threatening the viability of affordable housing operations.
A major portion of the meeting focused on social housing and the SB 555 study. HCD described its ongoing study process, including public engagement with residents, practitioners, and experts, and noted that California already has many building blocks for social housing, such as public land tools, long-term affordability mechanisms, community land trusts, and tenant protections. Community land trust and housing policy witnesses argued that social housing will require legislative action, expanded public subsidy, tax abatements, public land, and simplified financing, and they emphasized the need to reframe the concept for the “missing middle” and middle-class households to build broader political support. Committee members discussed stigma around “social housing,” the need for a rebrand, and the possibility of a pilot program, especially on excess public land.
The committee also heard a proposal for a certified professional plan-check system modeled on Vancouver, Canada. The presenter said California’s permitting delays, inconsistent reviews, and staffing shortages add cost and uncertainty even for streamlined projects, and proposed allowing state-certified private professionals to perform plan checks and inspections under state oversight while local governments retain zoning and enforcement authority. Members discussed local control concerns, infrastructure costs, and the need to reduce delays and uncertainty in the entitlement process.
Finally, the committee heard testimony supporting changes to HCD loan disbursement so funds can be used during construction rather than only after completion. Witnesses said this would reduce interest costs, improve feasibility, and could produce additional affordable homes with existing funding. The discussion also referenced AB 1053 as the vehicle for implementing that approach.
FL
Florida 2026 4th Special Session
February 12, 2026 - 09:15 AM
Transcript Highlights:
- And it will also give the utilities time to adjust their capital projects planning to reflect the reductions
- The mandatory minimum lot size in the bill will result in an over 85% reduction in current lot sizes.
- governmental entities from Chair Jacques: adopting net-zero policies on greenhouse gases for carbon reduction
- They have a target of achieving 30% reduction of greenhouse Chair Jacques: gases by 2030, from a 2015
- from the bill create a conflict if municipalities are not able to get grant programs for emission reduction
WA
Washington 2025-2026 Regular Session
House Finance Oct 14th, 2025
Transcript Highlights:
- The one exception of that is if you drill down to the countries, you can definitely see a reduction in
- We have built in another rate reduction later this year.
- October then again in December but our current forecast the one from September only had one rate reduction
- We made a small revision in our forecast for federal employment, about a 4,000 reduction in Washington
- On the ELTO account, that was largely a reduction in the capital gains forecast.
Summary:
The committee first received a presentation from Dr. Reich on the Economic and Revenue Forecast Council (ERFC), including how the council’s joint executive-legislative forecasting process works, the main state revenue sources, and recent economic conditions. He said Washington’s economy is slowing, with weak employment growth, softer taxable sales, and uncertainty from tariffs, federal spending, and the federal shutdown. He also noted that the September forecast was reduced, mainly because of lower sales tax and real estate excise tax collections, and that the state still expects modest growth rather than a recession. Members asked about whether Washington tends to lag national downturns and how forecast information should affect budgeting; Dr. Reich said the forecast is a revenue tool, not a budgeting decision, and that spending choices remain with elected officials.
The Department of Revenue then presented on Washington’s sales and use tax structure and the implementation of Senate Bill 5814, which expands retail sales tax to several services effective October 1, 2025. Steve Ewing explained how sales and use tax are sourced, how reseller permits and the multiple points of use exemption work, and how the new law applies to live presentations, temporary staffing, investigations and security services, IT services, custom website development, advertising services, and custom software. He said DOR held listening sessions, issued interim guidance, and set up a centralized landing page and outreach efforts to help taxpayers understand the changes. He also described a six-month grace period for certain pre-existing contracts through March 31, 2026, but said penalties and interest still apply under the statute.
Committee members raised concerns about how businesses and individuals will know when a service is taxable, who is responsible for collecting and remitting tax, and how sourcing will work for services delivered across multiple locations or online. DOR staff walked through examples involving accounting services, live lectures, virtual events, advertising campaigns, and search engine marketing, including the use of reasonable allocation and pool codes when exact sourcing data is unavailable. Members also questioned the administrative burden on small businesses and professionals newly subject to tax, and whether additional legislative fixes or relief from penalties and interest may be needed. No votes or formal actions were taken in the work session.