Transcript Highlights:

• It also, that fund is per entity, so it would be per class, per injection site.
• This is for only a parish that has, or will have, a Class VI.
• If you don't have a Class VI, this bill is not relevant to you.
• Okay, what about if a parish has the plume but not the Class VI?
• I think there's still some confusion on Class 5 and Class 6. We get notified in Class 6 for sure.

Keywords: 965, house, all

Transcript Highlights:

• It provides flexibility to fire departments that were in former second class cities.
• Several of those old second class cities had collective bargaining agreement issues, and that had been
• Currently, any of the old second class cities had a very strict schedule requirement: you could only
• It just provides flexibility to fire departments that were in former second class cities.
• those cities that were old second class those cities that were old second class cities<00:03:10.000

Keywords: Reuploaded to restore the end of the meeting Meeting Start 00:01 Roll Call 00:05 HB 131 discussion 01:55 HB 131 vote 05:08 HB 256 discussion 07:09 HB 256 vote 08:58 HB 290 discussion 10:59 HB 290 vote 13:25 HB 368 discussion 15:11 HB 368 vote 31:30 Adjournment 36:27, 958, all

Summary: The committee met with a quorum and considered four bills. House Bill 131, sponsored by Representative Meredith, was amended with a committee substitute and would allow former second class city fire departments more scheduling flexibility, including hybrid shift patterns, while preserving existing collective bargaining agreements. There was no opposition or questions, and the committee adopted the substitute and passed the bill favorably by voice/roll call vote. House Bill 256, sponsored by Chairman Flannery, would impose a 40-year statutory limit on root-of-title interests to clear dormant title issues and improve marketable title, while excluding coal and mineral interests. A committee substitute was adopted, and the bill passed favorably on a unanimous roll call. House Bill 290, sponsored by Representative Wilson, would update county law library funding/use rules to allow more modern expenditures such as online legal services; Representative Willner supported it as a useful modernization, and the bill also passed favorably on a unanimous roll call. House Bill 368, sponsored by Representative Decker, would expand local governments’ ability to use online public notice alternatives instead of relying solely on newspaper publication in smaller counties. Supporters from local government groups argued the change would save money, improve efficiency, and still keep the public informed, while the Kentucky Press Association cautioned that website standards should be addressed and noted concerns about losing newspaper notice revenue. After discussion, the committee passed the bill favorably by roll call vote. At the end of the meeting, members recorded additional yes votes for HB 131, HB 256, and HB 290, and the committee adjourned.

Transcript Highlights:

• > know<00:17:05.439> exactly<00:17:06.160> when<00:17:06.439> the class,
• that is uniform across all of classes that is uniform across all of our<00:19:45.440> campuses.
• period classes. period classes.
• It's basically the same class, so I'm told, but I wouldn't know the difference.
• , same class, same class, but<01:04:25.320> they're<01:04:25.480> going<01:04:25.640

Keywords: 1187, senate, all

Transcript Highlights:

• I serve as freshman class president and a member of the Youth Empowerment Council with LP K&C.
• And when we talk about using class time for this, this is education.
• I will also say, and you've heard it, the criminalization aspects in the class one misdemeanor, both
• A student just getting an A, do you believe they're ready for that next advanced class?
• But in my class, if a student gets an A, it is because they're working very hard for it. Okay.

Bills: HB2093, HB2370, HB2376, HB2380, HB2381, HB2383, HB2423, HB2481, HB2621, HB2895, HB4005, HB4043, HB4109

Keywords: mental health, school curriculum, education policy, instruction requirements, statute repeal, charter schools, education, weapons detection, public safety, school administration, school districts, real estate transactions, school property, bond issuance, land use approval, capital improvements, school governance, board meetings, education funding, parental notification

Summary: The committee first approved the March 18, 2026 minutes and then considered the nomination of John Snyder to the State Board for Charter Schools. Snyder described his background in municipal finance, charter school financings, and prior service with Arizona charter school organizations and the Arizona School for the Arts. Members asked about how his finance experience would help the board’s oversight role, and the committee voted 6-0 with one not voting to recommend his confirmation to the full Senate. The committee then heard HB 2093, which would remove the statutory requirement that health education include mental health instruction tied to multiple dimensions of health and would repeal related consultation requirements in 2037. The sponsor argued the bill would remove social-emotional learning from schools and return mental health matters to parents, while opponents, including students, a suicide-loss parent, and youth mental health advocates, said school-based mental health education saves lives and should remain available with parental opt-out. After debate, the committee voted 4-3 to give the bill a do pass recommendation. Several school safety and education bills followed. HB 4043, requiring at least one campus employee trained in CPR, first aid, and AED use where applicable, passed unanimously after testimony from the sponsor and school administrators. HB 4005, requiring instruction on ethical and educational uses of artificial intelligence in school districts beginning in 2027-28, passed 4-3 despite opposition from the Arizona Education Association over unfunded mandate concerns. HB 2895, allowing Native American language proficiency to satisfy a world language requirement and adding language clarifying districts are not required to offer such courses, passed unanimously as amended. HB 2383, renaming trampoline court safety legislation as Ty’s Law, also passed unanimously as amended. The committee also advanced HB 4109, a school public safety and notification bill requiring district safety policies, parent and law enforcement notification after life-threatening violence or weapon incidents, annual public safety reporting, and misdemeanor penalties for noncompliance. Testimony was sharply divided: supporters cited delayed or inadequate notification in serious incidents, while opponents argued the bill was too broad and criminalized administrators. The bill passed 4-3. The committee then approved HB 2376, appropriating $40 million for the school safety program and prioritizing school resource officers and school safety officers, and HB 2380, requiring greater public access to governing board meetings, materials, video, and out-of-state travel approvals; both passed 4-3. Finally, the committee began considering HB 2381, a major strike-everything amendment on career technical education district governance and funding, along with a follow-up amendment, but the transcript cuts off before final action on that bill.

Transcript Highlights:

• EMV uh is referred to as constant class EMV uh is referred to as constant class EMV<01:03:26.319
• So again that class and the normal EMV.
• also bigger gaps in that constant class also bigger gaps in that constant class market<01:11:25.120
• Uh again looking at that constant class Uh again looking at that constant class uh<01:16:24.000>
• class and the nominal<01:16:34.239> EMV.

Keywords: 1187, senate, all

Transcript Highlights:

• I took his classes. He made it very accessible for me.
• So his class allowed me to do it on my phone, on my iPad at the time.
• In that time, you know, his class provided me a level of reference that I hadn't known.
• You know, I've been taking plenty of classes. I've gone to college.
• um in that time you know his class um in that time you know his class provided<01:02:11.559>

Bills: HF339, HF1272, HF2121, HF2122, HF1216, HF1003, HF2319

Keywords: HF339, Nursing Home Workforce Standards Board, nursing homes, long-term care, elder care, workforce standards, certified worker organizations, labor funding, general fund appropriation, worker grants, Minnesota labor law, nursing home staffing, caregiver workforce, section 181.214, HF1272, nursing home, boarding care home, nursing home workers, labor standards, Medicaid-certified facility

Transcript Highlights:

• Let us honor the life and service and sacrifice of Private First Class Tanner F.
• Let us honor the life and service and sacrifice of Private First Class Tanner F.
• Today, I rise to honor her constituent, Private First Class Tanner F. Rubio.
• Thank you, Private First Class Tanner F. Rubio, for your service to our country.
• Private First Class Rubio, we have the watch. Thank you.

Summary: The Assembly convened, established a quorum after a roll call, and opened with a prayer and the Pledge of Allegiance. Routine procedural motions followed, including unanimous-consent actions to suspend rules for adjournment-in-memory remarks, guest introductions, and expedited floor processing of certain bills and committee reports. The chamber also recognized several guests, including Sacramento Police Detective Jason Collins, student musician Ethan Shue, and Glendale Councilmember Artie Kasakian. On the floor file, AB 1184 by Assembly Member Patterson, the Homeowner Association Accountability and Transparency Act of 2026, was presented as a measure to add basic transparency requirements for HOAs; it passed 56-0. AB 871 by Assembly Member Stephanie, addressing financial elder abuse and scam reporting/training for financial institutions, also passed 56-0. On the Senate side, SB 25 by Senator Umberg, which would give the California Attorney General earlier access to federal merger-notification filings to streamline merger review, passed 43-14 after the Majority Leader presented it. The Assembly then held several adjournment-in-memory tributes, including Paul R. Ignatius, former U.S. Secretary of the Navy and Glendale native; Oxnard Police Commander Scott Aaron; Private First Class Tanner F. Rubio of the U.S. Marine Corps; and former Yolo County Supervisor Betsy Marchand. Members and family guests offered remarks honoring their service and legacies, followed by a moment of silence for PFC Rubio. The session concluded with announcements about upcoming floor and committee deadlines and adjourned until Monday, January 26 at 1 p.m.

Transcript Highlights:

• teams achieved an undefeated 2026 season and earned the titles of East Regional Champions and OSSAA Class
• swim program made history as the first in the state of Oklahoma to sweep both the boys' and girls' Class
• They secured the Class 6A state championship for the fourth consecutive year.
• They secured the Class 6A state championship for the fourth consecutive year.
• And whereas the Choctaw High School Speech and Debate team earned the 2026 OSSAA Class 6A state title

Bills: HB2894, HB3418, HB3415, HB3413, HB3414, HB3416, HB3417, HB3419, HB3420, HB1739, HB1752, HB1979, HB2941, HB2992, HB3075, HB3086, HB3177, HB3269, HB3278, HB3279, HB3497, HB3644, HB4432, HB3720, HB3849, HB3882, HB3919, HB3941, HB4118, HB4141, HB4268, HB4342, HB4428, HB4429, HB4434

Keywords: HB2894, Oklahoma Rural Jobs Act, rural jobs, rural investment, tax credit, capital investment tax credit, state tax credits, economic development, rural fund, rural investor, qualified investment, eligible business, Department of Commerce, rural business, investment certification, tax liability, credit cap, workforce development, small business finance, rural development

Summary: The Senate began with ceremonial recognitions for several student groups and community visitors, including Carl Albert High School’s boys and girls swim teams, the Lady Titans basketball team, and the Choctaw High School speech and debate team. Senators and coaches highlighted the teams’ state championships, academic achievements, and perseverance, and the chamber also welcomed visiting groups from Aline, Owasso, and Tulsa County. After the presentations, the Senate returned to general order and took up a series of House bills. Among the measures considered, House Bill 3720 expanded the Local Food Freedom Act by raising the gross annual sales threshold for local food establishments from under $75,000 to $250,000; it passed 39-4. House Bill 3849 updated the Oklahoma mentoring children of incarcerated parents program and passed 42-1. House Bill 3882 created a revolving fund for industrial and lake access improvement projects and passed 33-9, then also passed the emergency clause 39-4. House Bill 3919 reduced county free fair association boards from nine members to five to address quorum problems and passed 45-0. House Bill 3941 codified a pay raise for a court secretary and passed 45-0, including its emergency clause. House Bill 4118 updated the family caregiver tax credit and passed 44-1. House Bill 4141 removed the sunset on the statewide sexual assault nurse examiner coordinator position and passed 45-0. The chamber also debated several policy bills more extensively. House Bill 4268 created a growth-based teacher compensation program using Oklahoma Teacher Empowerment Funds and restored a $5,000 stipend for national board-certified teachers; it passed 45-0 and its emergency clause also passed 45-0. House Bill 4342 allowed prior instances of domestic violence or abuse to be admitted as propensity evidence in court, with supporters saying it would help interrupt the cycle of abuse and opponents raising due process concerns; it passed after debate. House Bill 4428 required public pension plans to base proxy voting decisions solely on financial considerations, and House Bill 4429 required proxy advisors to disclose when recommendations were not based on financial analysis; both passed after debate, 35-8 and 37-7 respectively. Two Rule 7-9 motions to pull House Bills 4422 and 4423 from committee and place them on general order failed by recorded vote. The Senate then announced Denim Day for domestic violence and sexual assault awareness, noted a few final reminders, and adjourned until April 29, 2026, at 9:00 a.m.

Transcript Highlights:

• said that, would not say that they teach anything about Holocaust or genocide whatsoever in their classes
• Every June, my classes complete a year-end survey.
• Students don't come to class. They don't learn. Many don't eat.
• Professors report sharp declines in attendance, especially in ESL classes.
• I can't run choir classes. without you. I need you. Then came the fatherly advice.

Keywords: 988, house, all

Transcript Highlights:

• This is for only a parish that has, or will have, a Class VI.
• If you don't have a Class VI, this bill is not relevant to you.
• Okay, what about if a parish has the plume but not the Class VI?
• I think there's still some confusion on Class 5 and Class 6.
• We get notified in Class 6 for sure, but on Class 5, we probably still have a little bit of work to do

Summary: The committee first took up Senate Bill 480, which would allow anchoring in certain waterways, specifically Oyster Bayou, with restrictions to protect oyster leases and require a person to remain on board. After brief explanation from the sponsor, Representative DeWitt moved favorable and the bill was reported favorable without objection. House Bill 510, which would have prohibited importation of captured carbon dioxide into Louisiana for sequestration, was discussed briefly. The sponsor said the proposal appeared to conflict with federal law and interstate commerce concerns, and he asked to voluntarily defer the bill. The committee agreed, and HB 510 was deferred. The committee also heard House Resolution 279, urging the state to study geothermal energy policy; after questions about geothermal technology and possible overlap with CCS infrastructure, the resolution was adopted on a 10-3 roll call vote and reported favorable. The bulk of the meeting focused on House Bill 1152, as amended, dealing with the Carbon Dioxide Geologic Storage Trust Fund and a proposed injection fee for carbon sequestration projects. The amendment would set the fee at 19 cents per ton, with 12 cents going to the state trust fund and 7 cents going directly to affected parishes, while retaining existing fund caps and adding evacuation routes as an eligible local expenditure. Industry groups and local government representatives both testified: industry warned the proposal was rushed, could create uncertainty, and might hurt Louisiana’s competitiveness; parish officials argued locals need a meaningful revenue share, transparency, and bargaining power because they will bear emergency-response burdens. Members raised questions about the fee structure, exemptions for state lands and parish agreements, and whether the local share would continue for the life of a project. The bill remained under discussion at the end of the transcript, with talk of creating an off-session task force or working group to continue negotiations for next year.

Transcript Highlights:

• action or to U.S. parties that are non-active class members in a foreign class action.
• And if the judge decides this isn't in the best interest of the class, does that mean that they can't
• And you're going to get rid of every single class action out there.
• Immediately, because they're scared of a class action lawsuit, with tens of millions of customers, they
• This bill protects the class or the individual who is a plaintiff. It provides minimal protections.

Summary: The Committee on Rules met and first approved several open-government sunset repeal bills and related measures. SB 7024 and SB 7026, both sponsored by Senator Mayfield, were explained as consolidating and extending public records/public meetings exemptions for cybersecurity information and trade secrets held by agencies; both were reported favorably. SB 7020, sponsored by Senator Trumbull, reenacted an aquaculture records exemption for records held by the Department of Agriculture and Consumer Services and was also reported favorably. Later, the committee approved SB 14 and SB 24, claims bills for relief involving Miami-Dade County, and SB 16, a claims bill for Heriberto Sanchez Mayan against the City of St. Petersburg; all were reported favorably without opposition. The committee also approved CS for SB 806, a consumer right-to-repair bill creating portable wireless device and agricultural equipment repair acts, despite opposition from several industry groups, and reported it favorably.

Transcript Highlights:

• I also teach homeschool enrichment classes.
• I teach homeschool support classes and I strongly oppose AB 84. Hi.
• Instructional minutes and disrupts the flow of the class.
• size ratios for special day classes.
• Michelle Redfoot, a TKK special day class teacher, in support of this bill.

Keywords: 988, house, all

Transcript Highlights:

• and be brought back to class.
• Then we get those students back to class.
• Then we get those students back to class.
• Then we get those students back to class.
• My line was, uh, if you're going to be playing during class time, you'll do class time during your playtime

Keywords: 1183, house

Transcript Highlights:

• bills is to help working-class families. bills is to help working-class families.
• I'm one of those middle-class workers.
• <01:01:34.559> This afford things in the middle class.
• This afford things in the middle class.
• And to achieve live in the middle class.

Keywords: 1183, house

Summary: The committee took up House File 3524 and House File 3525 and laid both over for possible inclusion in the omnibus tax bill, with no amendments adopted and no vote taken at this stage. HF 3524 would conform Minnesota law to the federal overtime tax deduction, and HF 3525 would conform to the federal tip-income deduction. The author argued both bills would help workers keep more of their earnings, simplify tax filing, support labor-force participation, and provide relief to workers in hospitality, trades, health care, and other industries. The committee heard testimony in support from a restaurant owner, Sandra Weiss of the Finnish Beastro in St. Paul, who said the bills would help tipped workers keep more of their income and would support hospitality businesses. She described her staff as roughly half men and half women, including students and long-term employees, and said front-of-house tipped workers and back-of-house workers face different pay levels. She also said Minnesota’s tip rules and lack of a tip credit create challenges for the industry. During questioning, members discussed wage disparities, the makeup of her workforce, and the practical effects of the proposals. Opposition testimony came from Nan Madden of the Minnesota Budget Project and Eric Bernstein of We Make Minnesota, both of whom argued the bills are regressive, poorly targeted, and costly. They said the deductions would mainly benefit higher earners, violate horizontal equity by treating similar incomes differently, and could encourage compensation restructuring. They also warned the combined cost would exceed $500 million over the 2028-29 biennium and could pressure funding for health care, education, and other public services. Mark Havenman of the Minnesota Center for Fiscal Excellence similarly criticized the bills on tax fairness and administrative grounds, noting the federal tip deduction framework is still under development and could create enforcement issues. Nonpartisan staff provided revenue estimates showing HF 3524 would reduce general fund revenue by about $365.9 million in fiscal 2027 and HF 3525 by about $126 million in fiscal 2027, with smaller ongoing impacts in later years. Members also raised questions about how the bills would be paid for and what income would qualify under the overtime deduction.

Transcript Highlights:

• So over the lifetime of that class, those students, the percentage of students that were dropouts or
• <00:09:28.959> It<00:09:29.200> is with each each graduating class.
• It is with each each graduating class.
• So over the the lifetime of that class.
• , >> in front of the entire class, >> in front of the entire class, >> completely

Bills: HB0111, HB0112, HB0122

Keywords: capital construction, state funding, Wyoming, major maintenance, community colleges, task force, legislative services, budget appropriation, unexpended funds, sunset clause, healthcare, rural health, transformation program, funding, incentives, training, access, perpetuity fund, 916, all

Transcript Highlights:

• another class.
• If they're taking classes another class.
• Also, the class schedule to that.
• It and teach a senior capstone class.
• it was one of the most popular classes it was one of the most popular classes among<01:32:17.040

Keywords: 916, all

Transcript Highlights:

• discrimination for protected classes. discrimination for protected classes.
• uh tiered class for candidates. uh tiered class for candidates.
• It's 25,000 for class B. Class B. Okay.
• class A theft, right? class A theft, right?
• >> 25,000 for class B. Yes. >> 25,000 for class B. Yes.

Bills: SB2041

Keywords: land court, real property, legal documents, bureau of conveyances, judicial confirmation, property registration, working group, Hawaii Revised Statutes, reform, 912, senate, all

Summary: The committees heard SB 2041, which would repeal the Land Court, transfer its functions to the Bureau of Conveyances, and create a working group to recommend implementation. DLNR and Judiciary stood on their written testimony, while Realtors supported the bill and one testifier raised concerns about the loss of judicial authority, title disputes, adverse possession, and possible effects on Kuleana lands. Members questioned whether property could be deregistered and what the legal consequences would be, and the Bureau of Conveyances said deregistration is already available but burdensome. The committees ultimately recommended passage with amendments, and the measure was adopted by both committees. The Judiciary Committee then heard SB 2247, which restricts certain governor-appointed, Senate-confirmed executive branch employees from participating in campaign fundraising. The State Ethics Commission and Campaign Spending Commission supported the bill as a way to curb pay-to-play concerns and the appearance of undue influence, and several advocacy and civic groups also testified in support, with one person opposing. The committee agreed to amend the bill so the restrictions apply only after confirmation and continue until the person leaves the covered position. The committee voted to pass SB 2247 with amendments. Finally, the Judiciary Committee heard SB 2143, which would make the Attorney General the interim Chief Election Officer if that office becomes vacant until the Elections Commission appoints a replacement. Supporters argued the bill would provide continuity, prevent delays in certifying election results, and protect election integrity; opponents argued it would politicize the office, create a conflict of interest, and was unnecessary because current law already provides a process for filling vacancies. Testimony was extensive and sharply divided, with many speakers on both sides. The transcript provided does not include a final vote or action on SB 2143.

Transcript Highlights:

• But if it was knowing, it becomes a class B felony.
• But if it was knowing, it becomes a class B felony.
• Uh and if it was a class A misdemeanor.
• But if it was as a class A misdemeanor.
• And noing, it becomes a class B felony.

Keywords: 1189, house, all

Transcript Highlights:

• Up to the class eight, you could save $175,000 to $200,000.
• On-road, we've had requests for 58 class 7 and 8 tractors, and class 8.
• We've had 8 for class 2B to 6 vehicles.
• seven, class eight trucks coming into the system.
• ...to that 7% early implementation standard for class 7, class 8 heavy trucks.

Keywords: 904, all

Summary: The House Transportation Committee held a work session focused heavily on Climate Commitment Act transportation spending and electrification programs. Staff first reviewed roughly $2.2 billion in CCA transportation allocations over three biennia, noting that the largest shares went to public transportation, active transportation, ferry electrification, ZEV programs, rail freight/ports, and planning, with about half of the electrification and fuel-conversion spending tied to state ferries. Members asked for more detail comparing CCA dollars with the broader transportation budget and for total project costs, not just CCA contributions. The Department of Ecology presented on the zero-emission school bus program. Ecology said the legislature codified the program in 2024 and requires electric buses once diesel and electric costs are equivalent, with exemptions available when electric buses cannot meet district needs. Ecology reported $38.3 million in CCA funding for 2025-27, with $21.4 million already obligated or spent to replace 91 diesel buses in 28 districts, plus additional federal EPA funding leveraged for 13 more buses. Members asked about health impacts, parity timing, rural route exemptions, charging and training costs, and whether the program includes infrastructure; Ecology said the grants cover buses, charging, and sometimes training, and that the Office of Superintendent of Public Instruction is developing the cost-equivalency formula. The Department of Commerce described its clean transportation role, including EV rebates, charging infrastructure, tribal electric boats, and the EV Coordinating Council. Commerce said its rebate program was designed to lower monthly payments for low-income households, that 89% of recipients said the rebate was essential to their purchase, and that lease incentives helped draw additional federal dollars. Members asked about tribal boat details, utility interconnection and curtailment, range anxiety, and vandalism at charging stations; Commerce said battery storage and managed charging are being used in some projects, some utilities are more responsive than others, and vandalism remains a challenge. The Department of Enterprise Services reported 567 Level 2 and 46 Level 3 charging ports installed at 82 state sites, with 19 more sites in progress and over $100 million in additional candidate projects. DES said most funding is for new infrastructure, though some VW settlement money is used for replacements, and members asked about charger replacement needs, mobile charging, and EV fleet purchasing data. WSDOT then outlined its EV infrastructure and transit programs. It said the Zero Emission Vehicle Infrastructure Partnership program has funded 23 new charging sites this biennium, including overburdened communities and tribal locations, and has supported 264 DC fast-charging ports statewide. WSDOT also described the new Washington Zero Emission Incentive Program, a point-of-sale voucher program for zero-emission commercial vehicles and equipment with $112 million available this biennium; it reported strong early demand, especially for off-road equipment and heavy trucks, and said technical assistance is being provided to help businesses participate. In public transportation, WSDOT said CCA funds support bus and bus facility grants, commute trip reduction, green transportation capital projects, paratransit, tribal transit, zero-emissions access car share, and other mobility projects, with most awards benefiting overburdened communities. Finally, WSDOT’s rail freight and ports division said port electrification projects are underway but spending is still low because of long design, permitting, utility, and supply-chain timelines; it estimated the $89.8 million program could reduce more than 140,000 metric tons of emissions over 10 years. Members questioned the pace of spending, the Northwest Seaport drayage project, and how state funds can leverage additional federal or port resources.

Transcript Highlights:

• We have facilities in multiple locations and offer a diverse schedule of online and in-person classes
• The classes we provide allow our students the ability to work and advance their careers while they are
• Any increase in tuition for our program or continuing education classes poses a challenge for many of
• Specifically, CITC provides several continuing education classes to trainees and journey-level plumbers
• These classes are now more expensive due to the passage of SB 5814.

Summary: The House Finance Committee held a work session that began with welcoming new member Rep. Janice Zahn, who introduced herself as representing the 41st Legislative District. The Department of Revenue then gave an update on the Antio-related legislation following the Washington Supreme Court decision and the 2025 session changes. DOR explained its voluntary disclosure program and the new expanded voluntary disclosure agreement for taxpayers with unreported investment income, including broader eligibility and interest/penalty relief, but said utilization has been minimal so far because additional implementation questions remain unresolved. The committee next received the annual update on the Working Families Tax Credit. DOR reported record participation in 2025, with about $205 million refunded through October and a major increase in applications after TurboTax added the credit to its filing software. Officials said most dollars went to households with children, outreach efforts remained important, and community partners and state agencies helped increase uptake. Members focused heavily on fraud concerns, especially tax preparers allegedly filing claims without applicants’ knowledge or diverting refunds; DOR said it is using fraud detection tools, training preparers, and trying to make applicants whole, but current law does not provide direct penalties against preparers. The final portion covered implementation of engrossed substitute Senate Bill 5814, which expanded sales tax to certain services. DOR described the new tax framework, its guidance process, and the large volume of ruling requests and outreach since the law took effect October 1. Committee members asked about fiscal assumptions, the scope of taxable services, and whether the department had revised its implementation estimates; DOR said the fiscal note assumed broad application absent explicit exemptions and that no expenditure revision had been made. In stakeholder testimony, Expedia and T-Mobile argued the law creates complexity and competitive disadvantages for Washington businesses, while a construction training provider said the tax raises tuition for workers seeking required certifications. School and nonprofit representatives said the tax will increase costs for special education services, arts programming, and other public-facing activities, and urged exemptions or further legislative fixes. The chair closed by noting the committee would revisit 5814 in the next session and then adjourned the meeting.