Transcript Highlights:

• The property, so a renter in a home is going to pay a 5% year-over-year taxable valuation increase, whereas
• So if there's an increase in their taxable valuation on their house of 5%, their taxes are going to go
• The taxable valuation of that home stays at $200,000 for That 65-year-old, but the person living next
• to them who's renting, their valuation goes up 5% every year.

Bills: HB3407, HB1242, HJR1081, HB3443, HB3781, HB1939, HB4237, HB3430, HB3321, HB3905, HB3329, HB4253, HB4421, HB4311, HJR1046, HB2015, HB3244, HB4265, HB3941, HB4203, HB2941, HB3695, HB3380, HB3132, HB3673, HB3134, HB3383, HB4490, HB4058

Keywords: property rights, abandoned homes, manufactured homes, notification, salvage, real estate, Oklahoma Tax Commission, landowner liability, redemption, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, agriculture

Transcript Highlights:

• Cavalier County, it's pretty easy to figure out, you know, valuations, true and full valuations, because
• Cavalier County, it's pretty easy to figure out, you know, valuations, true and full valuations, because
• Fish and Wildlife, that WRP program, and which we get zero valuation on that.
• I know that we have some leeway within the counties to determine how we set our valuation.
• And that drove up the valuation of the land, and soil types, and probably the least weighted criteria

Keywords: 908, all

Transcript Highlights:

• Cavalier County, it's pretty easy to figure out valuations, true and full valuations, because we're really
• Cavalier County, it's pretty easy to figure out, you know, valuations, true and full valuations, because
• Fish and Wildlife, that WRP program, and we get zero valuation on that.
• And that's the part where you're losing that valuation of that land, because the land just isn't worth
• I know that we have some leeway within the counties to determine how we set our valuation.

Summary: The committee opened its third interim meeting with roll call, approved the November 13, 2025 minutes, and the chair reviewed prior committee work, including a denied request for a fertilizer-capacity study and a planned later discussion of the Union Pacific/Norfolk Southern merger issue. Commissioner Doug Goring then presented Department of Agriculture updates on uncrewed aerial systems grants to detect noxious weeds, the state’s irrigation potential, the low-carbon fuels program for ethanol plants, the Environmental Impact Mitigation Fund, model zoning ordinances for animal feeding operations, and fertilizer production and supply in North Dakota. Members asked about funding sources, fertilizer storage and availability, natural gas and water needs for future fertilizer plants, and how the model zoning website would help counties and townships apply setback and odor tools. A substantial portion of the meeting focused on the Department of Water Resources’ economic analysis tool for water conveyance and flood-related projects. Dr. Dwayne Poole explained that the department is proposing changes to better account for end-of-useful-life conditions and updated hydrologic data, while still limiting the model to direct, demonstrable costs and benefits. He said the goal is to make the analysis more realistic and consistent without changing statute, and he provided examples of how project benefits could change as drains age or as rainfall and flood data evolve. Committee members and water-user representatives generally supported continued work on the proposal, while raising concerns about downstream impacts, closed-basin projects, and whether the changes would meaningfully affect project approvals. The committee then heard from John Paskowski, state engineer, on Devil’s Lake, the West End and East End outlets, and the Tolna Coulee control structure. He reviewed lake history, outlet capacities, sulfate and downstream flow limits, and explained that the control structure is intended to prevent a catastrophic uncontrolled release by slowing erosion and head cutting. Members asked about water quality trends, the length of the downstream flow constraint, and whether the Tolna Coulee area had been studied for possible natural overflow or silt buildup. The discussion emphasized ongoing flooding concerns, mitigation for affected landowners, and the need to balance outlet operations with downstream water quality and infrastructure protection.

Transcript Highlights:

• The pension systems have retained actuaries responsible for preparing annual valuation reports, experience
• Each year we replicate the actuarial valuations for a subset of the statewide plans.
• for a subset of the Actuarial valuations for a subset of the Statewide<00:41:31.880> plans<00
• to help uh reflect what the valuations to help uh reflect what the the<00:46:05.280> value<00
• just to make sure that those valuations just to make sure that those factors<00:48:21.520> are

Keywords: 1187, senate, all

Transcript Highlights:

• Average daily membership and equalized valuation.
• So the cost is equalized valuation.
• There's that average daily membership plus equalized valuation.
• Valuation.
• something like equalized valuation something like equalized valuation rates,<01:55:06.800> you

Keywords: 928, house, all

Summary: The committee first approved corrected minutes from October 6 after members noted and fixed several transcription and spelling errors, including a clarification that a comment about SAU numbers came from former Senator Jim Rubin. The vote to approve the corrected minutes was moved, seconded, and adopted with one abstention. The main presentation came from Chuck Bates of the New Hampshire Association of School Business Officials (ASBO), who described the organization, its certification program, and the role of school business administrators. He explained that ASBO members handle accounting and financial management, facilities, food service, HR, information systems, transportation, and risk management. He also outlined the certification program, which includes 21 courses, most online, plus four in-person workshops unique to New Hampshire, and noted that many members are not certified because the state licensure requirement was removed. Bates then addressed the committee’s interest in SAU consolidation and county-wide restructuring. He said business administrators often manage multiple budgets, attend school board meetings, and serve as a visible point of contact for the community. He argued that consolidation would create operational and financial challenges, including staff and facility relocation, differing accounting systems, lack of a standardized chart of accounts, and uncertain return on investment. He said the biggest obstacle would be local control, especially in small towns that do not want outside decisions affecting school closures, class sizes, or student transportation. Committee members questioned him about the distinction between administrative and academic control, the size of district offices in larger cities, and what might reduce administrative costs; Bates responded that many administrative costs stem from legislation and that consolidation would be difficult to implement without local support.

Transcript Highlights:

• I want to recognize you for your past support of the 1D1D on agricultural tax valuation.
• Most of our bee population, but that 1D1D agricultural tax valuation allowed us to keep going.
• This arguably penalizes the very people the 1D1 agricultural valuation was supposed to support.

Bills: HB43, HB519, HB1275, HB1592, HB2842, HB3088, HB3479, HB4163, SB823, HB609

Keywords: agriculture, finance, young farmers, financial assistance, pest control, honey production, beekeeping, food safety, local regulation, bovine producers, dairy farms, permits, bovine tuberculosis, public health, wildlife management, disease prevention, alert system, Texas A&M, white-tailed deer, public safety

Transcript Highlights:

• and the swept rate so valuation and the swept rate so basically<00:10:16.480> it's<00:10:16.640
• He said it goes on to say it will result in a change in the overall statewide equalized valuation and
• For electric and gas, it was a valuation of assets at 70% original cost and 30% net book cost.
• For electric and gas, it was a valuation of assets at 70% original cost and 30% net book cost.
• Right now, the swept tax rate is only about $1.23 to $1.24 per thousand of valuation.

Keywords: 1189, house, all

Transcript Highlights:

• And I like about this bill is that it's all of that information on valuation up front in the negotiating
• that it's all of that<00:10:05.720> information<00:10:06.320> on<00:10:06.400> valuation
• <00:10:07.200> that<00:10:07.440> up that information on valuation that up that information
• on valuation that up front<00:10:08.360> in<00:10:08.520> the<00:10:08.600> negotiating

Keywords: Meeting Start 00:00 Attendance Roll Call 00:30 HB 571 Discussion 01:29 HB 571 Roll Call Vote 04:02 HB 542 Discussion 06:01 HB 542 Roll Call Vote 10:21 HB 142 Discussion 13:30 HB 142 Roll Call Vote 22:47 HB 212 Discussion 24:00 HB 212 Roll Call Vote 25:40 HB 658 Discussion 27:01 HB 658 Roll Call Vote 32:02, 958, all

Transcript Highlights:

• author, and it is specific to the issues you're talking about regarding the impact of these property valuation
• But we're gonna have to continue to work together on the impact of these property valuation studies and
• forward with a bill like Senator Bettencourt has before the committee right now on that exact property valuation
• when you're talking about the variations of districts with need and the differences in property valuations

Bills: HB2, HB6, HB18, HB43, HB138, HB180, HB300, HB581, HB647, HB748, HB762, HB1240, HB1393, HB1397, HB1584, HB1734, HB2011, HB2254, HB2286, HB2434, HB2467, HB2468, HB2495, HB2516, HB2518, HB2529, HB2564, HB2712, HB2713, HB2715, HB2765, HB2898, HB3146, HB3161, HB3348, HB3800, HB4044, HB4341, HB4370, HB4384, HB4386, HB4396, HB4490, HB4809, HB5057, HB5323, HB5534, HB5668, SB203, SB317, SB719, SB731, SB801, SB867, SB1071, SB1232, SB1798, SB2082, SB2363, SB2603, SB2607, SB2717, SB2797, SB2841, SB2919, SB3038, SJR5, SB4, SB9, SB21, SB23, SB27, SB34, SB40, SB75, SB213, SB458, SB482, SB493, SB647, SB648, SB840, SB841, SB843, SB912, SB1241, SB1253, SB1350, SB1388, SB1423, SB1535, SB1559, SB1709, SB1789, SB1951, SB2037, SB2143, SB2155, SB2544, SB1, SB17, SB260, SB509, SB1506, SB1637, SB1833, SB2308, HB2525, HJR133, HB1393, HB26, HB388, HB2712, HB1633, HB685, HB2286, HB1606, HB1458, HB1240, HB2791, HB3146, HB1397, HB2061, HB647, HB4738, HB2563, HB128, HB581, HB766, HB2259, HB2358, HB4384, HB748, HB1734, HB5180, HB3806, HB3804, HB3803, HB1522, HB3597, HB1612, HB4224, HB1314, HB1237, HB3126, HB2856, HB3114, HB3505, HB5652, HB2025, HB3395, HB2495, HB18, HB2516, HB2713, HB24, HB519, HB609, HB1592, HB3348, HB120, HB6, HB1533, HB2421, HB2273, HB2464, HB2011, HB5057, HB5084, HB5534, HB5668, HB3424, HB2715, HB2564, HB2765, HB2898, HB3800, HB4396, HB4341, HB43, HB5686, HB2467, HB2468, HB2518, HB4310, HB4386, HB4490, HB180, HB5323, HB2, HB149, HB4945, HB2434, HB2529, HB3161, HB3745, HB4044, HB5155, HB5667, HB4996, HB2697, HB2492, HB2355, HB2282, HB2001, HB1902, HB1866, HB1445, HB1443, HB1306, HB1024, HB908, HB305, HB285, HB449, HB171, HB47, HB3464, HB2637, HB4263, HB5436, HB4429, HB3986, HB3966, HB3510, HB2560, HB2026, HB2688, HB4076, HB5246, HB3487, HB3486, HB4226, HB216, HB742, HB2402, HB143, HB5033, HB4413, HB4042, HB2440, HB4426, HB49, HB4112, HB3233, HB2310, HB5515, HB3627, HB2674, HB322, HB1481, HB126, HB3062, HB3421, HB3180, HB2530, HB2524, HB1916, HB3153, HB5650, HB4894, HB3120, HB1629, HB103, HB3234, HB3680, HB5698, HB3171, HB5693, HB2694, HB5664, HB3732, HB2508, HB2293, HB1991, HB2014, HB5331, HB5247, HB4751, HB4690, HB4668, HB4464, HB4395, HB4063, HB3833, HB3623, HB3214, HB3512, HB3250, HB3016, HB2520, HB2221, HB2213, HB3824, HB2067, HB1732, HB1562, HB700, HB1545, HB252, HB146, HB5596, HB1851, HB3619, HB3071, HB3556, HB851, HB4230, HB5320, HB5651, HB5670, HB5665, HB5437, HB5679, HB5699, HB5661, HB5662, HB5654, HB5672, HB5656, HCR141, HCR118, HCR127, HCR40, SJR36, SJR50, SJR63, SCR12, SCR39, SB2023, SB62, SB666, SB847, SB284, SB854, SB810, SB1505, SB583, SB507, SB1434, SB1772, SB2016, SB1122, SB731, SB397, SB508, SB1436, SB287, SB1882, SB393, SB1791, SB209, SB2429, SB1085, SB1975, SB2717, SB1262, SB636, SB2056, SB884, SB1200, SB1845, SB2458, SB801, SB3014, SB3013, SB758, SB2797, SB2076, SB2876, SB1640, SB1449, SB1181, SB1234, SB2926, SB2841, SB1528, SB1854, SB317, SB1250, SB2082, SB1237, SB2819, SB629, SB2608, SB1602, SB2009, SB867, SB640, SB1698, SB2680, SB913, SB1071, SB1086, SB1087, SB1483, SB1444, SB1553, SB1556, SB1703, SB2133, SB2297, SB2298, SB2622, SB2955, SB2334, SB1367, SB2044, SB2363, SB2565, SB1888, SB3036, SB3057, SB3043, SB3063, SB3035, SB203, SB2688, SB2522, SB2459, SB2655, SB2251, SB1884, SB2928, SB2566, SB1749, SB2549, SB2553, SB2919, SB1944, SB1232, SB1798, SB2603, SB2607, SB2683, SB1319, SB3038, SB3045, SB1538, SB3071, SB3065, SB823, SB3062, SB3074, SB1380, HB6, HB581, HB1393, HB1734, HB2286, HB2467, HB2468, HB2495, HB2529, HB2564, HB2765, HB2898, HB3146, HB3348, HB3800, HB4341, HB4386, HB4490, HB5057, HB5323, HB5534, HB5668, HB2, HB2715, SR530, SR552, SB482, SB493, SB841, SB912, SB1241, SB1350, SB1388, SB1559, SB1951, SB2143, SB2155, HB205, HB220, HB561, HB2078, HB2300, HB2652, HB3335, HB3441, HB4212, HB4879, HB5228, HB5616, HB205, HB220, HB561, HB2078, HB2300, HB2652, HB3335, HB3441, HB4212, HB4879, HB5228, HB5616

Keywords: public education, teacher compensation, certification, funding, school finance, educator rights, education funding, charter schools, staff compensation, state aid, retention allotment, mental health, telehealth, public schools, discipline management, behavioral interventions, rural health, hospital funding, healthcare access, mental health services

Transcript Highlights:

• This bill rewards violation of our law. giving special privileges and special valuation to Sazerac. company
• What this specific wording of it does, narrowing it down to 2G permits, it gives them special valuation

Bills: SB8, SB650, SB667, SB779, SB1349, SB1355, SB1378, SB1585, SB1721, SB2312, SB 8

Keywords: immigration enforcement, ICE agreements, sheriff grants, law enforcement, county jail, federal immigration law, China, Chinese-affiliated entities, Chinese military companies, People's Republic of China, Chinese Communist Party, divestment, state pension funds, public retirement systems, Teacher Retirement System, Employees Retirement System, Permanent School Fund, Texas Comptroller, foreign investment, national security

Transcript Highlights:

• approach to valuation without any regard<00:15:17.839> to<00:15:18.000> the<00:15:18.160
• while the tax base is shifted and may result in overall lower valuations.
• Valuation<01:34:21.120> complexity<01:34:21.760> will<01:34:22.080> result<01:34
• :22.320> in Valuation complexity will result in Valuation complexity will result in costly<01:
• As noticed in overall lower valuations.

Bills: HF2730, HF2257, HF2768, HF1932, HF2437

Keywords: local government debt, municipal bonds, county bonds, capital improvements, public financing, bond issuance, public hearing, notice period, bond guarantee, Minnesota Public Facilities Authority, volume cap, private activity bonds, housing finance, residential rental bonds, LIHTC, low-income housing tax credits, redevelopment, courthouse financing, jail financing, law enforcement center

Transcript Highlights:

• As proposed, the measure contemplates assessed valuations of the buildings and structures only, and in
• Hawaii the reality of it is that many, the majority of our tax assessed valuations are included within
• So that's what the market provided, and um, as the parent company went out to shop it, the valuation
• valuation for the building<00:58:45.760> and<00:58:46.000> structures,<00:58:46.799>
• of it was far higher than the valuation of it was far higher than if<00:59:56.160> you<00:59:

Keywords: 912, senate, all

Summary: The joint Senate committees heard HB 108 HD2, which would allow direct shipment of beer and distilled spirits by certain licensees and require liquor commissions to adopt rules. Most testimony came from craft brewers and distillers in support, who said the bill would help small and fragile producers reach customers, move limited or specialty products that wholesalers do not carry, and maintain relationships with visitors after they leave Hawaii. Supporters also argued that direct-to-consumer shipping would not meaningfully increase underage access because common carriers age-gate deliveries and require adult signatures, and that the measure would supplement rather than replace the three-tier system. Opposition came from the Hawaii Food Industry Association and the Hawaii Liquor Wholesalers Association, which said the bill could create problems with minor access and tax revenue and would allow out-of-state manufacturers to ship directly to Hawaii households. Supporters responded that similar concerns were raised when wine direct shipping was adopted and said the existing shipping and reporting systems can track and tax these sales. Several witnesses, including Maui Brewing, Ola Brew, Koloa Rum, Hana Rum, Koulana Rumworks, Koval Distillery, and the Brewers Association, described their small-batch operations, limited distribution options, and the potential for direct shipping to expand sales and jobs. Committee members questioned witnesses about underage access, tax collection, and the impact on the three-tier system. One witness discussed efforts to protect and potentially scale the Hawaiian spirit Okolehao through geographic and sourcing rules. The transcript does not show a final vote or disposition on HB 108 HD2 in the excerpt provided.

Transcript Highlights:

• Valuing a business means retaining valuation experts, going through the future projections of the company
• Valuing a business means retaining valuation experts, going through the future projections of the company
• :42:18.520> having<01:42:19.239> a imposed um but having a imposed um but having a valuation
• > three<01:42:21.679> years<01:42:21.960> and<01:42:22.159> imposing valuation
• every three years and imposing valuation every three years and imposing upon<01:42:23.000> tax

Keywords: 912, senate, all

Summary: The Judiciary Committee heard several bills on January 30. SB 286 and SB 287 both concerned supplemental funding for the Honolulu Department of the Prosecuting Attorney: SB 286 for the career criminal prosecution unit and SB 287 for the victim witness assistance program. Testimony from the department explained that these bills are filed each year because the Attorney General’s core budget allocation may not be sufficient, though the department said the core had recently been increased and the supplemental request might no longer be necessary. For SB 287, the department also warned of a possible federal Victims of Crime Act funding freeze that could cut about $1.88 million and severely harm victim services. Both bills drew support from county and community witnesses, and members asked about prior-year funding and why the requests were limited to fiscal 2025-26; no votes were taken in the excerpt. SB 289, from the State Ethics Commission, would create a more uniform administrative fine process under the ethics code and lobbyist law. The commission said the measure would not change substantive enforcement but would let it issue a notice and order of fine first, with the respondent able to request a hearing within 20 days, which would speed up cases that are not factually disputed. Members questioned whether the bill would deny due process or function like an automatic parking ticket, and the commission responded that respondents could still challenge the fine and that the process would apply to violations with fines under $1,000. The committee also heard SB 304, which would add 11 positions for the First Circuit Adult Client Services Branch; Judiciary testimony said probation caseloads are high, with an average of 116 cases per officer, and the added staff would help meet national supervision standards and better serve higher-risk clients. Members asked whether the positions were already in the budget and about current staffing ratios; the witness said the positions were not already funded and that the Judiciary supported the bill with amendments. The committee then heard SB 311, a proposed constitutional amendment to exclude spending money to influence elections from protected free speech. Testimony was strongly divided: supporters argued that Citizens United has distorted elections and empowered special interests, while opponents warned the language was too broad and could affect nonprofit advocacy and grassroots groups. Finally, SB 313 would impose a 1% wealth asset tax on individuals with $20 million or more in assets. The Department of Taxation said it had concerns about the bill’s ambiguity and administration and noted it would require annual valuation and likely additional resources; opponents, including family business representatives and the Tax Foundation of Hawaii, argued the tax would be difficult and costly to administer, would require sensitive business disclosures, and could force family businesses to pay from company cash. Supporters said wealthy residents should pay a fair share. The committee heard testimony and questions on these bills, but the excerpt does not show final committee votes or actions.

Transcript Highlights:

• Fourth, SB 1329 sets up a dangerous precedent for industry-specific valuation rules.
• This bill would hardwire artificially low valuation formulas into statute.
• This bill would hardwire artificially low valuation formulas into statute.

Summary: The Assembly Revenue and Taxation Committee held a final hearing on a series of Senate bills, with the chair explaining the committee’s suspense-file process and then taking up measures in regular order and later from suspense. SB 1329 on solar property tax assessment drew the most extensive testimony: the author and industry supporters said it would create statewide assessment standards, exclude intangibles, and provide certainty for solar development, while county assessors and county representatives opposed it as a statutory formula that would undercut fair market value and reduce local revenue. The bill was sent to suspense during the first portion of the hearing and later passed suspense 5-2 after amendments. SB 661, dealing with airport funding and aviation fuel tax revenues, also generated support from airport and local government representatives but opposition from airlines over the proposed distribution formula; it was referred to suspense and later passed 7-0 with amendments. SB 1172, which places guardrails on tax-sharing agreements, was supported by local governments and retailers; after the author accepted committee amendments, opposition was withdrawn and the bill passed 4-2 to the floor. SB 9-1-1, a wildfire safety measure using the Preliminary Change of Ownership Report to notify fire agencies about defensible-space compliance, was supported by fire chiefs and wildfire-safety advocates but opposed by assessors; it passed 5-2 to Appropriations. SB 1408, authorizing Contra Costa County to place a transportation sales tax on the ballot, passed 4-2 to the floor. SB 1072, the housing omnibus bill, passed 7-0, and SB 1424, expanding a sales tax exemption for zero-emission vehicle fueling equipment, was held in committee after support from hydrogen and electric transportation advocates and no opposition. In suspense-file action, the committee also passed SB 1435, SB 288, SB 296, SB 420, SB 881, SB 888, SB 1053, SB 1406, and SB 1407, while SB 353 and SB 1249 were held. The chair closed by thanking members, staff, stakeholders, and a retiring consultant, and adjourned the committee.

Transcript Highlights:

• So we think that a person shouldn't lose their agricultural valuation simply because of an infrastructure
• Agriculture production operates on very narrow margins of profit, and the loss of that agricultural valuation
• We have to really look at this comprehensively, for both ag valuation and also, or not.

Keywords: 996, all

Transcript Highlights:

• And when we went to sell them, we were offered 3 different valuations.
• And the the spread on the valuations was extraordinarily high because they were gold coins.
• That valuation would be known at the at the time of death immediately.

Keywords: 999, senate, all

Transcript Highlights:

• /c><00:10:28.480> care explained um those in-depth care explained um those in-depth care valuations
• valuations valuations these<00:10:30.399> can<00:10:30.640> take<00:10:31.000> up

Keywords: 1183, house

Transcript Highlights:

• When these disputes result in lower final valuations, local government.
• caused a ton of havoc within our local community, appraising them a different way, increasing their valuation
• Does it even out, I guess, when all the valuations are, are said and done, I guess.
• So currently, our tax rate is, uh, 52 cents on a dollar, uh, valuation.

Transcript Highlights:

• As of June 30, 2025, which is the most recent actuarial valuation we've completed for the plan, this
• length of service award plan such as our plan in Montana, best practice dictates that an actuarial valuation
• This valuation process, like those for all of the other defined benefit plans we administer in our state
• In other words, if the most recent actuarial valuation, which we do each October for all of our plans
• However, the requirement that county auditors provide valuation data can create a bottleneck.

Keywords: 908, all

Summary: The committee was called to order, a quorum was established, and the minutes from the prior meeting were approved. The first major presentation came from Montana Public Employees Retirement System executive director William Hollahan, who gave an overview of Montana’s Volunteer Firefighters’ Compensation Act plan. He explained that the plan covers volunteer firefighters in unincorporated areas, is funded by 5% of state fire insurance premium taxes, and currently serves 228 departments with about 2,936 active members and 1,242 retirees. He described eligibility rules, annual training and reporting requirements, benefit levels for partial and full pensions, disability, death, medical, and funeral benefits, and said the plan is actuarially sound with roughly $60 million in assets and a funded ratio slightly above 100%. Committee members asked about prior-service credit, whether EMS personnel are included, the effect on recruitment and retention, and whether expanding coverage would require a funding analysis; Hollahan said prior service is not credited, EMS is not currently included, and any expansion would need financial review. Tim Walleen of Workforce Safety and Insurance then presented a draft North Dakota workers’ compensation solution for volunteer firefighters and volunteer EMS personnel. He explained that volunteer responders are already covered by workers’ comp for medical and wage-loss benefits, but the proposal would set a minimum annual wage of $30,000 for calculating wage-loss benefits for qualifying volunteers, with the benefit paid at two-thirds of that amount. Representative Porter suggested tying the volunteer definition to existing code rather than a fixed dollar amount, and Walleen agreed. Questions focused on whether search and rescue or other volunteer emergency services could be included, whether departments would face new paperwork, and whether volunteer organizations can already elect coverage; Walleen said there would be no additional paperwork and that volunteer coverage is already available. The committee also heard from volunteer fire service representatives and the state fire marshal. An Oakes-area firefighter, Mr. Olson, testified that small departments are struggling with retention, communication, and administrative burdens, especially around separate bookkeeping and funding rules for donated or fundraising money, and he said departments need clearer guidance from the state. State Fire Marshal Dr. Matthew Clark introduced himself and outlined a broader effort to improve education, support, and coordination for fire departments, including a planned 10% audit of certificates of existence beginning in 2027, more outreach through his office, and better assistance with training, reporting, and grant access. He said his office is authorized under current law to provide these services, but the role has been vague and underused. Finally, Arnagard Rural Fire District Chief Rick Schreiber testified in favor of new recruitment and retention ideas, including retirement-style benefits, health insurance, tax incentives, scholarships, grants, and more remote or regional training. He said volunteer departments are losing members, that local tax and donation funds are already stretched, and that any new retirement or incentive program should be sustainable and likely involve a mix of state and local support.

Transcript Highlights:

• He said the bill sets a rate of $5 per $1,000 of equalized property valuation.
• This is a state tax; it is not a local tax, it is not a county tax, it is not a school tax. valuation
• , not on sort of nominal valuation, and I'm not sure that's correct in the bill as is.
• , not on sort of nominal valuation, and I'm not sure that's correct in the bill as is.
• not on sort of nominal valuation not on sort of nominal valuation<03:44:10.279> and<03:44:10.439

Keywords: 928, house, all

Summary: The committee opened a public hearing on HB 402, a bill dealing with whether Education Freedom Account (EFA) payments should be described in state law as not constituting taxable income. The bill sponsor argued that the current statute is misleading because New Hampshire should not imply a federal tax result, and said the bill would remove that language and could also be amended to clarify that families should consult tax advisors. He emphasized that the measure was not intended to impose a state tax on EFAs, but to avoid giving inaccurate advice about possible federal tax liability. Testimony was divided. A retired representative and a tax preparer both opposed the bill, saying EFA payments are already treated consistently with IRS rules and that the bill would create confusion, administrative burden, and possible tax consequences for low- and moderate-income families. They argued the bill is a solution in search of a problem and warned that requiring 1099s could add costs for the scholarship organization and recipients. A tax attorney supported the bill’s repeal of the state language, saying New Hampshire should not put tax advice into statute and that the current wording is inaccurate because federal law, not state law, controls taxability. He cited IRS Section 117 and Publication 970, explaining that only some scholarship-like payments are tax-free and that many EFA-eligible expenses may not qualify for federal exemption. Members asked questions about what would be misleading, whether the bill was trying to tax EFAs, and the cost of issuing 1099s. The sponsor and witnesses repeatedly said the bill was not a state tax on voucher payments, but a clarification about federal tax treatment. No vote or final committee action was taken in the portion provided.