Transcript Highlights:

• The actual amount we're presenting for sale this meeting is 213.6 million, so this just reflects that
• correct adjustment of what we're actually proposing to sell for this bond sale.
• lines 2 and 3 with the yellow highlighted cells for the 213.6 and the 537.4, this is how our bond sale
• I'd like to take you through the executive summary for the December bond sale.
• We're gonna have a lot more eyes on focusing on our bonds, the bond sale, and financial plan.

Committee: House Public School Capital Outlay Oversight Task Force

Transcript Highlights:

• They were sales tax rebates.
• They were sales tax rebates.
• They were sales tax rebates.
• They were sales tax rebates.
• They were sales tax rebates.

Transcript Highlights:

• House Bill 5417, authorizing the town of Linfield to impose the local sales tax upon restaurant meals
• Senate Bill 2628, an act regulating the issuance of licenses for the sale of alcoholic beverages in the
• House Bill 5417, authorizing the town of Linfield to impose the local sales tax upon restaurant meals
• the House for final passage: Senate Bill 2628, an act regulating the issuance of licenses for the sale
• Senate Bill 2628, an act regulating the issuance of licenses for the sale of alcoholic beverages in the

Summary: The House opened with the Pledge of Allegiance and then took up several routine committee reports and local matters. It adopted resolutions honoring A Path in the Woods Foundation and the Latino Health Insurance Program, Inc., and suspended Joint Rule 12 to send two petitions to committee: one on creating a Great Brook State Park Trust Fund and another on designating a regional lockup as part of the Dukes County Jail and House of Correction. The House also advanced and approved several local bills. House Bill 5417, authorizing the town of Linfield to impose a local sales tax on restaurant meals, was ordered to a third reading. Senate Bills 2628 and 2895, concerning liquor licensing in Bolton and a conservation restriction amendment in Hanson, were passed to be enacted. Senate Bill 2577 on parking fines in Situate, House Bill 4585 on expanded senior property tax abatements in Auburn, and House Bill 5463 on a conservation restriction in Middleton were each passed to be engrossed. Later, the House concurred in a further amendment to Senate Bill 2903 honoring Blue Star Families and then passed that bill to be enacted. The chamber also observed a moment of silence for Fitchburg Deputy Chief Patrick James “P.J.” Roy. Before adjourning, the House adopted an order to meet again Wednesday at 11 a.m., with a Democratic caucus scheduled for noon and a formal session with roll calls at 1 p.m.

Transcript Highlights:

• ,</c> regulation regulating the sale, regulation regulating the sale, purchase,<00:14:34.240><c> ownership
• And it lists you can't regulate sale, purchase, ownership, use, possession at all.
• To me, that says that sale purchase.
• So it to the sale purchase ownership.
• The general court asserts authority and jurisdiction over the regulation and sale.

Summary: The continued conference on House Bill 609 focused on reconciling House and Senate drafts dealing with firearms and other personal defense tools, local government preemption, and agency rulemaking. Representative Leyon walked through amendment 21107H, explaining that it narrows undefined terms, clarifies that the General Court has supremacy over local regulation, allows damages actions for violations of preemption law, and adds language limiting agency rules unless specifically authorized by statute. She also described a three-year sunset and a delayed effective date for new rules so existing rules could continue temporarily while the legislature considers any needed statutory carveouts. Members then debated the practical effect of the language, especially whether it would bar agencies from adopting internal employment rules or instead require those rules to come through JCAR and be tied to express statutory authority. Several examples were discussed, including state plow drivers, corrections employees, and other workers who may need to carry personal defense tools in the field. The committee also discussed a provision making a plaintiff a prevailing party if a municipality changes a challenged policy after suit is filed, and a clause stating that good faith or advice of counsel is not a defense, though it may be considered in mitigation. The discussion narrowed to the difference between the House approach, which some members read as an absolute prohibition on agency rules in these areas, and the Senate approach, which some members said would allow rules only when an agency can point to express enabling authority and JCAR can review them. Members agreed that the goal was to prevent agencies from adopting rules that conflict with the statute while still allowing legitimate safety-related regulations where the legislature has authorized them. The conference took a recess and later resumed with the chair stating the parties had reached an agreement in principle based on the latest Senate language, and Representative Leyon was asked to continue reviewing the draft line by line for remaining concerns.

Transcript Highlights:

• It would also require that signage be displayed at points of sale and locations where tobacco products
• It would be displayed at points of sale and locations where tobacco products are sold.
• California Department of Public Health for lung cancer screening eligibility criteria at the point of sale
• The state and local governments are still collecting revenue through sales tax.
• CCTA is already receiving funding from a prior sales tax...

Committee: Senate Revenue and Taxation

Transcript Highlights:

• Importantly, it explicitly protects local sales tax and its dedicated local revenue stream.
• Every company offering seeds for sale must pay $40 to CDFA.
• Since the initial fee was created, For sale must pay $40 to CDFA.
• Every company offering seeds for sale must pay $40 to CDFA.
• Since the initial fee was created, for sale must pay $40 to CDFA.

Committee: House Agriculture

Transcript Highlights:

• The ban could eliminate nearly 70% of my tobacco-related sales and three times my life food and sales
• The ban could eliminate nearly 70% of my tobacco-related sales and three times my life food and sales
• The ban could eliminate nearly 70% of my tobacco-related sales and three times my life food and sales
• "The ban could eliminate nearly 70% of my tobacco-related sales and three times my life food and sales
• Okay, thank you very much." sales and uh Ben man would put my sales and uh Ben man would put my business

Summary: The joint Commerce and Consumer Protection and Judiciary and Hawaiian Affairs committees heard HB 756 HD1, a measure on flavored tobacco products. Supporters included the Attorney General, Department of Health, Hawaii State Council on Developmental Disabilities, youth advocates, public health groups, and Kaiser Permanente. They argued flavored tobacco and menthol are used to attract and addict young people, cited rising youth and young adult vaping rates, and pointed to public health harms and evidence from other states that flavor restrictions reduced e-cigarette sales. The Attorney General requested oral amendments to correct a statutory reference, repeal a county preemption provision so counties could enact stricter flavor bans, and restore appropriations, positions, and the original effective date. Opponents, including retail and wholesale businesses, argued the bill would hurt small businesses and state tax revenue, push sales to the black market, and remove a harm-reduction option for adult smokers; they urged stronger enforcement instead of a ban. After testimony, the committees took up amendments and recommendations. The chair proposed correcting the statutory citation to HRS 26-38, adopting a Department of Health amendment on disposal of electronic smoking devices and e-liquids as hazardous waste, and noting the appropriations, FTE, and effective date in the committee report. Members then voted to pass HB 756 HD1 with amendments in both committees, with the Judiciary and Hawaiian Affairs committee recording one member as supporting with reservations. The transcript then moved to HB 806, relating to fireworks, which would appropriate funds for the Department of Law Enforcement to conduct sting operations on Oʻahu to enforce fireworks laws. The Department of Law Enforcement and Honolulu Police Department supported the bill, saying undercover enforcement is costly and additional funding is needed. A community testifier also supported stronger enforcement, citing illegal aerial fireworks, noise, and impacts on pets and kupuna. No final vote on HB 806 was shown in the excerpt. The Judiciary and Hawaiian Affairs committee also heard HB 438, which would create a Due Process in Immigration Proceedings Program to provide legal representation in immigration court for income-qualified individuals. Support came from civil rights, legal aid, ACLU, and law school clinic representatives, who said counsel is needed to ensure due process and fair access to justice, especially because immigration proceedings can lead to deportation and family separation. Opposition testifiers argued taxpayer-funded counsel for people in immigration proceedings is inappropriate, unlawful, or unfair to citizens and legal residents. One law school representative suggested a technical amendment to broaden language about training and education. The excerpt ends before a final vote on HB 438 is shown.

Transcript Highlights:

• We follow our sales very closely.
• Some of the sales can be eliminated, and we do not have to count them in our sales ratio.
• Our office sends out sales confirmation letters for every sale, commercial and residential, to try to
• It can be included in the whole county sales ratio.
• from that year if you're short of sales.

Summary: The subcommittee of the Tax Reform and Relief Committee met with a quorum to begin its study of whether the content of North Dakota real estate tax statements should be revised to improve transparency. Legislative Council staff reviewed the background for the study, including House Bill 1176, current statutory requirements for tax statements, and recent changes such as separate line items for bonded debt, primary residence credit, and legacy fund-related amounts. The Tax Department then explained the current statement format and noted that the form is prescribed and approved by the tax commissioner, with changes typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual process for preparing budgets, setting levies, calculating taxable values, and issuing notices and tax statements. They said counties spend significant time coordinating with taxing districts, neighboring counties, and software vendors, and that the new budget hearing notices and valuation notices have not generated much public response. Members raised concerns about the usefulness and clarity of certain line items, especially the legislative tax relief calculation and the primary residence credit, and discussed whether the current statement creates confusion rather than transparency. Testimony also addressed the 3% cap, mill levy worksheets, assessment cycles, and the role of county auditors and tax directors in maintaining accurate values. The committee also heard from software vendors CPT and Tyler Technologies about how legislative changes are programmed into tax systems and how online taxpayer portals can provide more detailed breakdowns of tax bills. Vendors said changes required by law are generally absorbed in contracts rather than billed directly to counties, and they demonstrated web tools and pie-chart style breakdowns that show where tax dollars go. NDACO presented a survey of eight counties estimating tax statement preparation and mailing costs, concluding that outsourced printing tends to be cheaper on average and that total statewide tax statement costs may be roughly $600,000, though the estimate was based on limited data. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• My question is about sales tax. What in the law, if anything, limits local sales tax?
• I don't have any of that type of information on sales tax with me. I know that if a...
• I know that if a locality wants to increase their sales tax, that has to be done by election.
• Sales tax 2% limit.
• I pay almost 12% in sales tax.

Summary: The Senate convened, took leave requests, heard prayer and the Pledge of Allegiance, and then moved into the morning business agenda. Senator Irvin announced a Hunger Caucus fundraiser, Serving Up Solutions, and invited members to sign up to wait tables. The chamber then took up Senate Bill 1, which would reduce income tax rates for individuals, trusts, estates, and corporations, continuing a series of tax cuts begun in 2013. Senator Dismang presented the bill, explaining that it would lower the top individual rate from 3.9% to 3.7% effective January 1, 2026, and reduce the corporate rate to 4.1% starting next year. In questions, senators discussed local sales tax limits, the impact of the cut on funding for Medicaid, education, and educational freedom accounts, and whether federal fiscal uncertainty should affect the state’s decision. Supporters argued Arkansas’s conservative budgeting and reserve set-asides made the cut sustainable and that returning money to taxpayers was the best use of surplus funds. Senators Tucker and Leding spoke against the bill, saying the state should prioritize early childhood education, health care, maternal health, and public schools over tax cuts, and that the reduction would mainly provide small benefits to most taxpayers while reducing resources for other needs. Senator McKee spoke in favor, arguing the money should be returned to the people who earned it. The Senate then passed Senate Bill 1 by a vote of 29 yeas to 6 nays and transmitted it to the House. After the vote, members were told the Revenue and Taxation Committee would meet after House adjournment if the House version of the tax bill was transmitted. The Senate then announced it would adjourn subject to clearing the desk and reading a House bill across, with the body set to reconvene the next day.

Transcript Highlights:

• We have concerns about point-of-sale rebates because of the impacts to all enrollees, as well as the
• market share and and increase the sale market share and revenue<00:36:48.040><c> of</c><00:36:48.200
• point of sale.
• </c><00:52:44.480><c> bill</c> puzzle uh it is the point of sale bill puzzle uh it is the point of sale
• CMA CMS estimated that the point of sale CMA CMS estimated that the point of sale rebates<00:56:44.280

Committee: Senate Commerce and Consumer Protection

Transcript Highlights:

• S. 247, an act relating to the regulation of the disposal of plastics and the sale of consumer products
• ><00:08:31.120><c> plastics</c><00:08:31.680><c> and</c><00:08:31.840><c> the</c><00:08:32.000><c> sale
• </c><00:08:32.240><c> of</c> the disposal of plastics and the sale of the disposal of plastics and the
• ><00:08:47.680><c> plastics</c><00:08:48.240><c> and</c><00:08:48.480><c> the</c><00:08:48.640><c> sale
• </c> of the disposal of plastics and the sale of the disposal of plastics and the sale of<00:08:49.120

Transcript Highlights:

• We received no sales tax.
• </c><00:51:26.400><c> tax</c> So and that is composed of sales tax So and that is composed of sales tax
• We began to see received no sales tax.
• And then what percentage of sales does it go back to the authority, like your beer sales or your ice
• </c><01:13:12.159><c> or</c> authority like uh your beer sales or authority like uh your beer sales or

Summary: The committee first received several information items, including University of Kentucky reports on medical and research equipment purchases, five school districts’ planned bond issues, and a School Facilities Construction Commission list of prior debt issues. Members then heard and approved an appropriation increase for a federally funded University of Kentucky project at the Central Kentucky Regional Airport in Richmond. The project will construct a terminal building and is tied to EKU’s airport operations and planned flight school; members asked about the public funding, the role of EKU, and possible aviation expansion, and the item was approved by roll call. The committee next approved a University of Kentucky lease purchase for an 85,000-square-foot facility at 415 West Sun Street in Morehead for $6.4 million. UK said the property, formerly the Rowan County Board of Education site, is directly across from UK St. Clair and will be used for multiple purposes; members questioned the quarterly payment structure and why the county preferred not to receive the full amount upfront, but the item was approved. The committee then heard three appropriation increases in the Tourism, Arts and Heritage Cabinet: a Fish and Wildlife pump project at Ballard Wildlife Management Area and two Lake Barkley State Resort Park repair projects. Finance staff explained the Lake Barkley increases were mainly to cover construction contingencies after bids came in close to available funding, and the committee approved the action items. Janice Thomas then presented four pool projects requiring no action: HVAC upgrades at the Future Farmers of America Leadership Training Center in Hardinsburg, geothermal and HVAC work at the Kentucky School for the Blind, a Brady Hall HVAC project at the Kentucky School for the Blind, and a renovation of Shanti Hall at Kentucky State University for the School of Engineering Technology. Members asked no substantive questions on those items. Finally, Natalie Broner presented a new CHFS lease in Wayne County and a Transportation Cabinet lease modification in Christian County. The Wayne County lease drew the most discussion, with members questioning the rent, the lack of other bids, and whether another county location might be preferable; CHFS said it maintains county-seat offices statewide and that the Wayne County site would replace an existing office. The Christian County item was described as a replacement site for driver licensing services with renovation costs largely absorbed by the lessor. Both lease items were presented for action after the discussion.

Transcript Highlights:

• House: Senate Bill 2553, an act authorizing the town of Berkeley to grant additional licenses for the sale
• Senate Bill 2628, regulating the issuance of licenses for the sale of alcoholic beverages in the town
• reading of the bills: An act authorizing the town of Berkeley to grant additional licenses for the sale
• to be drunk on the premises, Senate Bill 2553; an act regulating the issuance of licenses for the sale
• An act regulating the issuance of licenses for the sale of alcoholic beverages in the town of Bolton,

Transcript Highlights:

• It's a threat when a property is listed for sale, not for rent, but it's a private property owner who
• And as the sales taxes apply to those building materials, it has driven it higher.
• And as the sales taxes apply to those building materials, it has driven it higher.
• If it's $200,000 of building material, that's $14,000 that's being paid in sales tax.
• , and they add that on there so it can be seen by the buyer how much the sales price is reduced.

Committee: Senate Housing and Homelessness Prevention

Transcript Highlights:

• So while we're not anti-sales, we are anti-mandates.
• One of your testifiers mentioned that there's a California sales mandate.
• a California sales mandate is there<00:18:52.320><c> any</c><00:18:52.880><c> sales</c><00:18:53.640
• </c><00:21:50.880><c> of</c> doing their job and regulating sales of doing their job and regulating sales
• </c><00:37:02.280><c> in</c> Minnesota for the new vehicle sales in Minnesota for the new vehicle sales

Committee: House Transportation Finance and Policy

Transcript Highlights:

• We follow our sales very closely.
• We follow our sales very closely.
• Some of the sales can be eliminated, and we do not have to count them in our sales ratio.
• And, like our office sends out sales confirmation letters for every sale, commercial, residential, to
• from that year if you're short of sales.

Summary: The subcommittee of the Tax Reform and Relief Advisory Committee met to begin its study of whether the content of the real estate tax statement should be revised to improve transparency. Legislative Council staff reviewed the study directive from HB 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, legacy fund share, discounts for early payment, and special assessments. The Tax Department then explained how the current uniform statewide statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from NDACO, including auditors from McKenzie and Richland counties, described the full annual property tax timeline from budgeting through mailing final statements. They explained how counties gather budgets, calculate levies, verify taxable values, handle centrally assessed property, and prepare required notices and statements. They also said public attendance at budget hearings is generally very low, though the notices and statements generate some calls, mostly about whether attendance is required or why taxes are changing. Several members questioned the usefulness of the legislative tax relief line and the complexity of the 5% discount calculation, and county officials said the current process can be confusing and depends on manual data entry and coordination among counties, vendors, and taxing districts. The committee also discussed assessment frequency, valuation equalization, the 3% cap, and whether more frequent reassessment would reduce large jumps in taxable value. County officials said they try to use rotating reassessments and sales-ratio reviews to keep values within statutory tolerance, but staffing, training, and local market changes make the work difficult. NDACO staff estimated, based on a small county survey, that tax statement preparation and mailing costs average about 74 cents per statement, with outsourcing generally cheaper than in-house printing, and said HB 1176 added some mailing and administrative costs even if the tax statement itself did not change dramatically. Software vendors from CPT and Tyler then began presentations showing how their systems handle budgeting, valuation notices, tax statement generation, primary residence credit processing, and levy worksheets, emphasizing that many of the required calculations and reports are still manually entered or verified by county staff.

Transcript Highlights:

• tax, but if it's 51% internet, you have to pay sales tax.
• </c><00:08:01.759><c> tax</c> one of my members uh on the sales tax one of my members uh on the sales
• </c><00:08:43.880><c> tax</c> so whatever's not paid in in sales tax so whatever's not paid in in sales
• Quite simply, it adds to the statute regarding sales tax exemptions.
• </c><00:25:29.559><c> tax</c> getting that uh that sales tax getting that uh that sales tax preferential

Committee: Senate Taxes

Transcript Highlights:

• This bill sought to separate individual mom-and-pop sales from sales made by those in the contract for
• In addition, we identified two additional categories of sales that we should exempt.
• exempt a sale to a family<00:33:39.799><c> member</c><00:33:40.399><c> we</c><00:33:40.559><c> also<
• or fifth sale rule doesn't apply to this new statute, the statute that was adopted last year.
• you've had uh the matter how many sales you've had uh the first<00:52:55.920><c> sale</c><00:52:56.599

Committee: Senate Judiciary and Public Safety

Transcript Highlights:

• of um internet sales and so this<00:14:09.560><c> would</c><00:14:09.800><c> allow</c><00:14:10.120>
• </c><00:15:13.360><c> at</c> approved increase in Revenue in sales at approved increase in Revenue in
• sales at 2%<00:15:14.199><c> per</c><00:15:14.399><c> year</c><00:15:14.600><c> so</c><00:15:14.800>
• , and so this would allow them to incorporate their retail sales.
• </c><00:19:45.280><c> so</c> internet pre everyone did wh sale so internet pre everyone did wh sale so

Committee: Senate Economic Development and Tourism

Summary: The Senate Committee on Economic Development and Tourism heard testimony on several bills, with much of the discussion focused on Enterprise Zones and related economic development measures. On SB 125, the committee heard support from DBEDT, the Department of Taxation, the Tax Foundation of Hawaiʻi, the Hawaiʻi Farm Bureau, and the Farmers Union. Members questioned how the bill would affect job-creation requirements and learned that existing companies and new companies are treated differently under the program, with existing companies generally subject to a 15% annual employment increase and new companies to a 10% increase, while the bill would extend the program period from seven to nine years. DBEDT also said the program has been effective, citing 1,162 jobs created or maintained at a cost of about $1.2 million, and noted that agriculture, manufacturing, and wholesaling are the main sectors involved. The committee then took up SB 729, also relating to Enterprise Zones, which would expand eligibility to better accommodate local manufacturers and value-added businesses that sell directly to retail rather than only wholesale. Testifiers from the Holua Collaborative and Hawaiʻi Farm Bureau supported the measure, saying it would help small manufacturers and agricultural producers add value and adapt to internet-era sales patterns. A committee discussion clarified that the bill would add value-added processing as an allowable activity within the zones, and DBEDT explained that the current rules were written for a wholesale-dominated market. The Attorney General’s office also testified, raising a supremacy clause concern and recommending language changes to avoid conflict with federal law. On SB 129, relating to labeling requirements for fish, the Attorney General and the Department of Agriculture both raised concerns about federal preemption and enforcement. The AG explained that federal law governs fish labeling but includes an exception for processed fish, and recommended narrowing the bill to processed fish and defining that term to fit the federal carve-out. The Hawaii Longline Association supported the bill but suggested excluding canned tuna while including products such as poke, sashimi, and sushi. The Department of Agriculture said it does not currently enforce this kind of labeling requirement and would need to determine whether another agency should handle enforcement. The committee also heard SB 581, which would establish an aerospace and aeronautics development program within DBEDT. Testimony was generally supportive, but members pressed for a fiscal estimate, and the bill’s sponsor said a prior version of the office had operated on about $400,000 annually with a small staff. No votes or final committee actions were taken during the portion of the hearing provided.

Transcript Highlights:

• This slide shows California gasoline sales and excise tax over time.
• The sales tax on the right y-axis is represented by the yellow line as a percentage of sales, and the
• As you can see here, the large drop in sales in 2010 reflects the fuel tax swap, which lowered sales
• So what we've done is broken it out by sales channel.
• So what we've done is broken it out by sales channel.

Summary: The Senate Committee on Energy, Utilities and Communications held an oversight hearing on managing the transportation fuels transition, fuel pricing, and supply reliability. Chair Allen opened by discussing prior legislation, including SB 1322 and special session measures, that expanded reporting to the California Energy Commission (CEC) and gave the state tools to study gasoline costs, refinery margins, inventories, and potential supply disruptions. He framed the hearing around refinery closures, rising imports, global conflict affecting crude markets, and the need to balance affordability, reliability, and the state’s long-term clean-fuels transition. CEC Vice Chair Siva Gunda, CDTFA Chief Deputy Director Gentian Droboniku, and DPMO Director Ty Miller presented data showing California’s growing dependence on imported crude and refined products, declining in-state refining capacity, and stable-to-tight inventories that are being supported by higher imports. They said the new transparency laws have improved understanding of the market and pointed to the proposed Gateway Pipeline, marine imports, and distribution constraints as important supply issues. CDTFA and DPMO emphasized that retail margins, especially for branded gasoline, have widened significantly, with large price gaps between branded stations and hypermarts/unbranded stations, and that some of the recent price increases were tied to the Iran conflict while earlier spikes were more consistent with localized market behavior and possible price gouging. DPMO also said it is investigating high-priced branded stations, monitoring algorithmic pricing under AB 325, and continuing to analyze diesel spot-market transparency. The CEC and CARB also discussed the Transportation Fuels Transition Plan and the SB 237 assessment, describing them as efforts to plan for a managed decline in fossil fuel demand while protecting workers, communities, and consumers. They said California’s climate goals remain centered on an 85% greenhouse gas reduction by 2045, with continued use of liquid fuels expected but with lower-carbon alternatives, more efficient vehicles, and alternative fuels playing a larger role. Committee members focused heavily on workforce impacts, the need for concrete transition planning, and whether the agencies could provide a clearer picture of what California’s fuel system will look like under the state’s long-term goals. No votes or formal actions were taken during the hearing.