Transcript Highlights:

• Most often, the sale of lands will apply to stranded parcels.
• I'd like to purchase it; I'd like to nominate it for a sale."
• I will say too that land disposal by sale is quite slow.
• When sales are proposed, it almost always has to go to the highest bidder.
• Lease sales, recreational projects, or other actions of interest.

Committee: House House Rural Development, Land Grants And Cultural Affairs

Transcript Highlights:

• The Beetlekill sales tax exemption is the provision that extends the Beetle sales tax exemption to 2031
• </c><05:26:54.958><c> and</c> rail and safety rail safety sales and rail and safety rail safety sales
• </c> and including local sales and use taxes. and including local sales and use taxes.
• extends the Beetle sales tax provision extends the Beetle sales tax exemption<05:30:44.798><c> to</c
• </c> and the property for use in space sales and the property for use in space sales tax<05:30:49.600

Keywords: 981, all

Transcript Highlights:

• And two-thirds of the sales—yeah, two-thirds of all sales—are on the illicit side.
• Two-thirds of the sales, two-thirds of all sales are on the illicit side.
• That doesn't mean the street gangs who are actually operating retail sales locations and others don't
• One of the gaps in that coordinated structure, though, is online sales.
• And then in online sales.

Keywords: 988, house, all

Transcript Highlights:

• Sales tax is on these fees. It is occurring right now. No. It is occurring right now.
• Sales tax is on these fees. Okay. It is occurring right now. Okay.
• There shouldn't be sales tax on that extra dollar. That's simply all you're doing. Simple as that.
• Rounding only applies to final cash sales and electronic card payments.
• They're looking at those sales. They're looking at how many bedrooms.

Summary: The House met after a quorum call and several members introduced job shadows, interns, and 4-H guests. Once 93 members were present, the chamber moved to House Bills for Perfection. House Bill 1707 was taken up first and amended with a title change; sponsors said it would stop the Department of Revenue from taxing credit card processing fees charged to vendors. Members described it as a small-business measure, and the bill was ordered perfected and printed as amended. The House then considered House Committee Substitute for House Bill 2819, which would authorize rounding cash sales to the nearest five cents in light of the penny’s elimination. Supporters said it would give businesses clear authority to round and avoid compliance problems or lawsuits. The substitute was adopted and the bill was ordered perfected and printed. House Committee Substitute for House Bill 2103 followed, a property-fraud and notary-fraud bill that would require warning signs in recorder offices, increase penalties for false filings and notary-related fraud, and raise fines for notary seal vendors. Supporters said it was aimed at deterring deed fraud and protecting homeowners; some members questioned whether it went far enough or whether it could burden honest notaries. The substitute was adopted and the bill was ordered perfected and printed. House Bill 1800, dealing with the Hancock Amendment inflationary growth factor for property tax assessments, drew the most debate. An amendment changed the title and another amendment lowered the cap on revenue growth from 5% to 3% when inflation exceeds that level. Supporters argued it would help taxpayers keep more of their money; opponents warned it would reduce funding for schools, fire districts, ambulance districts, libraries, and community colleges and could force more frequent ballot measures. The amendment and the bill were both adopted, and the bill was ordered perfected and printed. House Committee Substitute for House Bill 2600, which would create a clearer process for ambulance district consolidation and improve rural EMS access, was also amended to preserve county commission authority over subdistricts, allow at-large districts in some cases, require voter approval for mergers, and tighten timing and election procedures. Members said the changes would help struggling ambulance districts while keeping local control, and the substitute was adopted and ordered perfected and printed. The House then adjourned after announcements about upcoming committee meetings and events.

Transcript Highlights:

• reasonably necessary to protect the health or safety of the owner or occupant, from marketing the sale
• We can do a private party sale that does not impact that ability.
• But when I decide to list it for sale, that listing should be available to everybody.
• But everybody must know the home is for sale and be able to make an offer to the seller.
• , even if that privacy is the primary goal for the sale.

Bills: SB6091 , SB6096 , SB6153 , SB6200

Committee: Senate Housing

Keywords: SB 6091, Washington real estate, real estate broker, residential property, home listings, exclusive listing, limited marketing, open marketing, fair housing, brokerage law, consumer protection, housing access, MLS, seller disclosure, buyer representation, dual agency, designated broker, managing broker, short sale, real estate pamphlet

Transcript Highlights:

• First, the bill directs 30% of the state sales and use tax on retail sales at qualified facilities to
• costs from the new children and family sales and use tax.
• So, in the Department of Revenue, retaining 1% of sales tax.
• So, ...the administration costs from the new children and family sales and use tax.
• From 2014 to 2019, Columbia County refunded 48% of their sales taxes collected.

Bills: HB1069 , HB2091 , SB6355 , HB2104 , SB6003 , HB2441 , HB2124 , HB2610 , HB2338

Committee: Senate Ways & Means

Keywords: collective bargaining, retirement benefits, employee rights, public sector, supplemental benefits, public employers, employee information, bargaining representatives, labor relations, union representation, electric transmission, energy policies, infrastructure, regulatory framework, transmission systems, aviation, wildland fires, funding, disaster relief, emergency response

Transcript Highlights:

• </c> thought were that could inhibit the sale thought were that could inhibit the sale of<00:07:35.759
• So, um, so Senator, just to clarify, this will be a 99-year leasehold for-sale product.
• </c> leasehold for sale product. leasehold for sale product.
• The parking though will not come sale.
• </c> then there's a process for sale. then there's a process for sale. &gt;&gt; Okay.

Keywords: 912, senate, all

Summary: The joint hearing covered several housing-related measures. On SB 2068, which would create an affordable housing land inventory task force within the Office of Planning and Sustainable Development to study how to maximize housing on transit-oriented development and other state and county lands, testimony was mostly supportive from agencies and housing groups, with one opposition witness. In response to questions, OPSD said it was already working on a list of potential parcels but could not yet identify unit counts or a timeline, and estimated about $250,000 would be needed for staffing and contractual support. The committees also heard SB 2227 on rental assistance, which would require HPHA to make monthly rent supplement payments, prioritize certain tenants including kupuna, allow agreements with counties and nonprofits, and create a special fund supported by a transaction fee on recordings. HPHA supported the bill, and the Department of the Attorney General said it recommended amending the measure to describe the fee as a tax. Additional testimony included support from elder and community organizations and one opposition witness. For SB 2061, relating to residential condominiums and the 99-year leasehold program, HCDA and the project developer testified in support of amendments intended to preserve owner-occupant requirements while making the project more marketable and financially feasible. Members focused heavily on parking, affordability, and financing. HCDA and the developer said the parking stalls would be unbundled from the units, that the project would be a 99-year leasehold with 60% of units reserved for buyers at or below 140% AMI and 40% market-rate, and that the state’s $15 million equity contribution would cover only part of the parking garage and commercial component. The hearing then moved on to SB 3327, relating to HCDA and complete communities, but the transcript cuts off before that measure was fully discussed.

Transcript Highlights:

• Representative Michael up next with Proposed Committee Substitute for House Bill 665, Sales Tax Exemption
• Michael: This is a bill that removes sales tax for a resident veteran with 100 percent disability rating
• Members, PCS for HB 185 creates a temporary sales tax exemption for impact resistant windows, doors,
• The exemption is only available via refund of sales tax paid on such items and is limited to a total
• And then I did notice there is a major sales tax break. Walk us through what the fiscal impact is.

Transcript Highlights:

• Regarding the sale of that entity before the closeout of the grant or loan, do you have any concerns
• But then there would be potential for the sale.
• So I had made a suggestion that maybe if there is a sale that the grant be refunded.
• It was not tied to a revenue stream, so sales tax or severance tax. It was from...
• We revised early in my tenure in the association the sales and use tax local option approach.

Committee: Joint Appropriations

Keywords: 916, all

Transcript Highlights:

• We passed a 75-cent sales tax increase in the metro.
• Uh, that's sales tax for transportation or transit. Could be for transportation.
• tax increase in the uh 75-cent sales tax increase in the metro. metro. metro.
• </c><00:08:44.640><c> transportation</c> Uh that's sales tax for transportation Uh that's sales tax for
• </c><00:08:51.600><c> in</c><00:08:51.839><c> $500</c> That sales tax is bringing in $500 That sales

Keywords: 1183, house

Transcript Highlights:

• Madam Whip and members, House Bill 2351 requires rules for the sale of state lands and establishes a
• It will be more sales, and the same rate will apply to the higher base.
• It will be more sales, and the same rate will apply to the higher base.
• It will be more sales, and the same rate will apply to the higher base.
• It will be more sales and the same rate will apply to the higher base.

Summary: The meeting was a rapid bill review caucus with the chair emphasizing a hard stop before 11 a.m. and asking members to keep questions brief. A large number of bills were introduced or summarized, with many placed on third-read consent or consent calendars and several receiving brief sponsor explanations. The topics ranged widely, but much of the discussion centered on artificial intelligence, education, health care, water policy, state land management, commerce, transportation, public safety, and local government finance. In the AI and education sections, members heard bills requiring disclosure when minors interact with AI, allowing AI-assisted divorce arbitration by consent, creating an AI education program, recognizing certain AI communications as privileged, and requiring schools to teach AI ethics and basic prompting. Other education measures addressed superintendent employment rules, school district oversight, anti-Semitism prohibitions, fetal and prenatal development standards, and a resolution expanding race- and ethnicity-based nondiscrimination rules in public education. Health-related bills included funding and oversight for ESA administration, childhood cancer research grants, health facility licensure and complaint timelines, a firefighter cancer registry, nurse anesthetist reimbursement parity, and a bill criminalizing nonconsensual abortion-inducing drugs. The committee also reviewed many land, water, and natural resources bills, including measures on groundwater transportation fees, assured water supply reviews, water hauling, state land audits and oversight, solar and mining land-use mapping, and state land disposition planning. Several bills focused on wildlife and ranching, such as landowner permits for deer and wolves, expanding predatory animal definitions, and a memorial urging federal reform of the Endangered Species Act and Migratory Bird Conservation Act. Transportation and public safety bills covered towing regulation, DUI interlock rules, motorcycle lane splitting/filtering, digital driver licenses, and a resolution on tax and fee increases for municipalities and counties. Members asked a number of questions on controversial items, especially the municipal tax/fee moratorium, water policy, and state land governance, but no roll-call votes were taken in the transcript; most items were simply advanced or noted as consent-calendar measures, with one bill (HB 2913) being pulled from consent for further discussion.

Transcript Highlights:

• and counties can impose a second 2% lodging tax, which is not credited against the state sales tax.
• There are two exclusions to that: one is a sales tax for housing, and one is related to Sound Transit
• State sales tax.
• House Bill 2584 establishes a sales and use tax exemption for sales of qualifying farm equipment to an
• House Bill 2584 establishes a sales and use tax exemption for sales of qualifying farm equipment to an

Summary: House Finance heard testimony on several tax and local government bills. HB 2278 would remove the July 1, 2027 expiration on the additional $3-per-room-night tourism promotion area lodging charge; supporters from destination marketing organizations said the revenue has produced strong returns for tourism and events, while questions were raised about how the local ordinances would continue. HB 2583 would lower the population threshold for cities to impose a higher lodging tax and expand authority for public facilities districts; the sponsor and Vancouver supporters said it would help fund a proposed performing arts center and other tourism investments, while hospitality, short-term rental, and some local advocates raised concerns about stakeholder input, equity, and whether the bill was too broad. HB 2224 would change how a city forming a single-city fire protection district handles levy reductions and would exempt part of one levy from the local tax limit; city and firefighter groups supported it as a needed tool for fire and EMS funding, while hospital districts and tax opponents warned about prorationing, governance, and higher taxes. HB 2325 would create a statewide tourism self-supported assessment program funded by participating tourism businesses; supporters from tourism, hospitality, wine, and brewing groups said it would provide a competitive, industry-driven statewide marketing program, while members questioned impacts on specific communities and the need for broader local benefits. HB 2431 would expand from 15 to 50 days the amount of fundraising activity allowed in nonprofit public assembly halls and meeting places, and the Grange supported it as a practical way to keep community halls open. After public testimony, the committee moved into executive session and advanced three bills. HB 2584, a sales and use tax exemption for qualifying farm equipment sold to eligible farmers, passed 14-0 with one excused. HB 2610, which modifies the property tax exemption for nonprofit homeownership development, also passed 14-0 with one excused. HB 2615, which codifies the voluntary disclosure tax program and authorizes temporary tax amnesty, likewise passed 14-0 with one excused. The chair also announced a deadline for amendments on items to be acted on the following day.

Transcript Highlights:

• To promote humane treatment and ethical standards in the sale of animals.
• This bill is narrowly tailored and explicitly targets only the sale of household pets that have been
• AB 762 has strong enforcement mechanisms to deter the sale of these devices.
• I would like to point out... ...strong enforcement mechanisms to deter the sale of these devices.
• In addition, there would be a concurrent loss in state sales tax revenue.

Keywords: 988, house, all

Transcript Highlights:

• So turning to House Bill 2512, This prohibits real estate brokers from marketing the sale or lease of
• But we want to make sure that everybody at least has the knowledge that a home is for sale.
• But we want to make sure that everybody at least has the knowledge that a home is for sale.
• Ultimately, a private sale is not inherently discriminatory.
• We believe in the public marketing of all homes for sale.

Bills: HB2477 , HB2501 , HB2465 , HB2512 , HB2240 , HB2624 , HB2536 , HB2476

Committee: House Consumer Protection & Business

Keywords: real estate, appraisal, consumer protection, business operations, regulatory compliance, HB 2501, real estate disclosure, seller disclosure notice, residential property, home heating oil tank, oil tank insurance, pollution liability insurance agency, PLIA, heating oil contamination, remediation assistance, Washington real estate, property sale, buyer disclosure, seller obligations, oil heat

Transcript Highlights:

• That's right, elections on the sale of alcoholic beverages.
• That equates to about $50 million in lost sales.
• sales in restaurants.
• We specialize in farm and ranch sales.
• We specialize in farm and ranch sales.

Bills: SB2101 , SB2334 , SB2633 , SB2637 , SB2713 , SB2781 , SB2782 , SB3059 , HB 1130

Committee: Senate State Affairs

Keywords: minors, sexually explicit materials, public libraries, age verification, civil penalties, library collection review, alcohol storage, airline permits, beverage regulations, airport, commercial flights, alcoholic beverages, local option election, zoning regulations, municipality control, land use, state law, social media, bot accounts, misinformation

Summary: The Committee on State Affairs heard several bills, mostly on alcohol regulation, ethics procedures, the Alamo, and free speech in professional associations. SB 2633 would let the City of Garland hold local option elections on alcohol sales within designated zones and use zoning/land-use rules for alcohol-selling businesses; Senator Johnson and Garland officials said it would reduce the burden of the petition process and support economic development. SB 2637 would require social media platforms to disclose when posts are made by bot accounts and allow Attorney General enforcement; supporters framed it as consumer protection against misleading automated content, while members raised questions about how platforms would identify bots and how enforcement would work. SB 2334 would allow airlines with passenger transportation permits to store sealed alcoholic beverages within five miles of an airport in the same county, which the sponsor and an American Airlines witness said would improve logistics without changing permits, taxes, or alcohol sourcing. The committee also heard SB 2781 and SB 2782, both related to Texas Ethics Commission procedures. SB 2781 would cap civil penalties tied to certain campaign contribution violations by former legislators who later lobby, and SB 2782 would require TEC to adopt discovery control plans and align discovery rules more closely with the Texas Rules of Civil Procedure to limit costly, open-ended discovery. Both bills were left pending after no public testimony. SB 3059 would transfer oversight of the Alamo from the General Land Office to a new Alamo Commission beginning in 2027; Senator Campbell said it would provide long-term stewardship and transparency, while Senator Birdwell questioned the need for a change and the commission’s structure, and GLO witnesses said they were not aware of any problem prompting the shift. HB 1130, a House companion to a previously passed Senate bill, would provide liability protections for cavern entities that post warning signs, and it was also left pending. A major portion of the meeting focused on SB 2713, which would bar professional or trade associations from denying membership or access based on protected characteristics or lawful speech and assembly. Senator Middleton and invited witnesses described disciplinary actions by realtor associations against members for social media posts, sermons, or political speech, arguing that the National Association of Realtors’ ethics rules were being used to punish private expression and threaten livelihoods through loss of MLS access. Committee members and witnesses discussed whether the bill should be narrowed to avoid affecting religious organizations, how association discipline works, and whether the measure should address existing penalties or only future conduct. The bill was left pending after extensive invited testimony and committee discussion.

Transcript Highlights:

• This proposal reflects ongoing efforts to suppo support local agriculture, increase state wine sales,
• Sales are down about 20%, 20, 24% worldwide, all alcohol. Texas is no different.
• Uh, last year, about 24% sales. Uh, what we saw in COVID was this huge peak.
• I mean, my understanding is sales are still down about 20% so far this year.
• This conforms with other major racing venues and has allowed the sale, the sale of beer and wine in general

Committee: House Licensing & Administrative Procedures

Transcript Highlights:

• of the homes if sales do not come to fruition between tenants and Caltrans.
• The first is the inequity of the current sales... And I'll speak as quickly as I possibly can.
• The first is the inequity of the current sales process.
• She lost her young child during her decade-long failed sales process.
• The state cannot reset the price higher after failing to complete their own sales process.

Summary: The Senate Transportation Committee heard a long agenda of transportation-related measures, with testimony focused on housing, safety, environmental access, and fuel affordability. Several bills dealt with Caltrans surplus or former freeway properties in the Los Angeles area: AB 1338 would let the City of Linwood transfer a public-purpose covenant to another parcel to enable 55 units of affordable housing; AB 1594 would remove a net-equity repayment requirement for Ronald McDonald House’s purchase of former SR 710 properties in Pasadena; and AB 2329 would create a more transparent process for tenants and cities to facilitate sales of former SR 710 homes, with support from South Pasadena and Pasadena officials and tenants. AB 2679 addressed safety and access around Lake Tahoe’s Emerald Bay corridor by allowing Caltrans and local Tahoe agencies to manage parking and improve pedestrian, transit, and public access infrastructure. The committee also heard several public safety bills aimed at impaired driving. AB 1685 would increase DMV points for gross vehicular manslaughter while intoxicated from two to three, and AB 1687 would extend the license revocation period for a third DUI conviction from three years to eight years, with an interlock option after four years. Both measures drew strong support from law enforcement, MADD, and victims’ families, including emotional testimony about repeat offenders and drunk-driving fatalities. AB 1613 would require an off-highway vehicle safety and stewardship course before access to off-highway lands beginning in 2029, with supporters describing it as an education-first response to rising OHV injuries and fatalities. Other bills focused on transportation efficiency and affordability. AB 2046 would allow EPA-approved E85 conversion kits in California, which supporters said would give drivers a cheaper, lower-carbon fuel option and improve fuel resiliency. AB 2168 would revise the Active Transportation Program to better prioritize transit-connected biking and walking projects and add stronger accountability for grantees that do not spend funds on time. AB 2263 would authorize the Santa Clara Valley Transportation Authority to reserve some affordable housing units for its employees, and supporters said it would help workers live closer to their jobs and reduce long commutes. The committee reported no opposition on most measures, and after quorum was established it approved the bills, sending them onward mostly to the Committee on Appropriations, with AB 2679 sent to Natural Resources and Water. Several votes were unanimous, while AB 1613 and AB 2168 drew some no votes but still advanced.

Transcript Highlights:

• There are 37 bills before the committee this afternoon covering the subject of motor vehicle sales, transactions
• The payroll and business tax is paid, and the sales tax is paid by our consumers.
• which motor vehicle dealers can charge for the preparation of various paperwork associated with the sale
• When you buy Which will encourage increased car sales in Massachusetts.
• And, you know, the state is losing sales tax because of this. There's a lot of other issues.

Committee: Joint Joint Committee on Transportation

Keywords: 995, all

Summary: The Joint Committee on Transportation held a hybrid hearing on a large slate of bills covering motor vehicle sales, registration, title processing, dealer regulation, and several local matters. Chair Cyrro noted that Senate Bill 2414 had been postponed at the sponsor’s request, though public testimony would still be accepted. The hearing then heard testimony on measures including S. 2367, which would make an insurer primary for losses caused by an insured driver in a rental car; H. 3698 and related bills on codifying registration of 25-year-old imported Japanese kei vehicles; H. 3701 on requiring lienholders to release titles within seven days; H. 3690 on capping dealer documentation fees; and H. 3641 on requiring education for class two motor vehicle dealers. Testimony also addressed e-titling and e-signatures, peer-to-peer car sharing, temporary license plates, duplicate plates, general registration plates for motor vehicle distributors, and a bill to ban tinted license plate covers. Supporters of the rental-car insurance bill argued Massachusetts is an outlier compared with 47 other states and said the change would improve fairness, competition, and consumer understanding without raising premiums. Dealers and industry groups generally supported e-titling/e-signature modernization and the inspection-related bill, but urged safeguards to preserve title, registration, and insurance verification. The Massachusetts State Auto Dealers Association opposed the doc-fee cap, saying documentation fees are a disclosed cost-recovery tool that varies by dealership. Representatives and advocates for kei vehicles said the RMV’s 2024 reversal showed the need to codify the rules in law, while opponents of the RMV’s approach described it as arbitrary and harmful to owners and importers. Supporters of the dealer-education bill said it would curb unregulated “curbstoning” and help ensure proper title handling and consumer protection. Several local and specialty bills also drew testimony. Hatfield officials supported a local bill allowing golf carts on certain town roads under strict safety rules, and Representative Ayers testified for a bill banning tinted license plate covers to aid toll collection, law enforcement, and vehicle identification. Senator Lovely and other advocates supported the “Easy ID” license plate proposal, saying it would improve vehicle recognition in crime and child-abduction investigations. The committee took no votes during the hearing and adjourned after public testimony concluded.

Transcript Highlights:

• extraordinarily high local sales tax rates.
• County's property tax, I mean, sales tax. And then another thing...
• Right now our sales tax is 1.75. We want to go up to 2.
• Right now our sales tax is 1.75. We want to go up to 2.
• Well, people go to the store, they pay sales tax. This will affect everyone. It's not fair.

Summary: The Senate convened with a quorum, prayer, the Pledge of Allegiance, and a floor introduction welcoming Berkeley Mayor Adina Ishi. The body then moved through a series of third-reading bills, with most measures presented as responses to current policy concerns and several placed on call before roll votes were completed. Early measures included SB 1312 on abandoned cemeteries, SB 1112 increasing penalties for towing industry notice violations, SB 877 requiring insurers to disclose claim materials and revisions, SB 1046 directing Cal/OSHA to develop protections for workers exposed to transboundary pollution in the Tijuana River Valley, and SB 1091 creating a community anti-displacement and preservation housing program. These bills generally drew support and passed, with SB 1091 ultimately passing 34-2 after a call vote. The floor also considered SB 951 on AI-related layoffs and worker notice, SB 1030 repealing the “man in the house” rule in CalWORKs, SB 1218 tying vehicle registration renewal to payment of illegal dumping fines, SB 1013 tightening privacy and oversight rules for automated license plate readers, SB 1116 making technical changes to the Starter Home Revitalization Act, SB 1201 protecting veterans from food-assistance cuts, and SB 1164 strengthening state voting-rights protections. Debate on SB 1013 featured sharp disagreement over whether the bill’s 30-day retention limit and audit requirements were necessary guardrails or would hinder law enforcement investigations. SB 1164 also drew opposition over concerns about litigation and expanded Attorney General oversight, but supporters argued California should codify voting-rights protections amid federal uncertainty. Most of these measures passed, with SB 1013 and SB 1164 receiving notable no votes. A major portion of the session focused on AB 1768, an urgency measure authorizing Los Angeles and Contra Costa counties to place local sales-tax measures before voters to help offset federal funding cuts to health care and safety-net services. Supporters framed it as a local-control measure needed to backfill losses from federal disinvestment and protect Medi-Cal, CalFresh, hospitals, clinics, and county services; opponents argued it would worsen affordability, expand regressive taxation, and bypass normal committee review. After extensive debate, the urgency measure received the required votes and passed. The Senate also adopted SCR 171 designating May 20 as California Nonprofits Day by unanimous roll call. The session ended with committee announcements, including budget subcommittee meetings, and a notice that the Senate would recess and reconvene later in the week.

Transcript Highlights:

• 20:26.040><c> outdated</c> the fact that our sales tax is outdated the fact that our sales tax is outdated
• </c> all Minnesotans, tips, overtime, sales all Minnesotans, tips, overtime, sales tax,<01:08:49.200>
• sales tax of 0.25%, a metro housing sales tax of 0.25%, and<01:09:58.280><c> a</c><01:09:58.360><c>
• It's valued upon sale.
• It's valued upon upon sale. the normal. It's valued upon upon sale.

Bills: HF4621 , HF4123 , HF4616 , HF1183

Committee: House Taxes

Keywords: child tax credit, financial assistance, low-income families, state revenue, tax policy, net investment income, taxation, business income, self-employment, tax increase, wealth tax, fairness, public services, high-income earners, economic equity, Internal Revenue Code, employee classification, federal law, Minnesota statutes, 1183