Transcript Highlights:

• </c> that current federal personal income tax that current federal personal income tax policies<00:09
• </c><00:09:58.880><c> they</c> expiration for corporate taxes they expiration for corporate taxes they
• </c> Minnesota's individual income tax Minnesota's individual income tax liability<00:14:46.079><c> is
• </c> the fiscal stimulus from promised tax the fiscal stimulus from promised tax cuts<00:19:39.679><c
• We now know the tax liability for tax year 2023, and it forms the base for this forecast.

Transcript Highlights:

• Funds in an Ideal account grow state and federal tax free as long as funds are used for a qualifying
• Contributions go in post-tax, and Idaho taxpayers can take up to a $12,000 tax deduction for joint filers
• Anyone who is an Idaho resident and contributes to an Ideal account can take the tax deduction.
• credit or $7,500, could they actually put it in there, a 529, and receive a state tax deduction also
• But I don’t think you could double dip and put your tax credit into your Ideal account.

Committee: Senate Education

Transcript Highlights:

• And I think it's important to also recognize this is not current sales tax that we're collecting.
• And I think it's important to also recognize this is not current sales tax that we're collecting.
• We would have been receiving, you know, 100% of those new sales tax.
• So just to confirm that what I'm hearing is that existing tax revenues are not affected.
• advantage or whatever, tax preference.

Committee: House Revenue and Taxation

Transcript Highlights:

• But this is our one opportunity to talk about the tax package.
• the motor fuel tax here in the state of Florida.
• Our state gas sales tax is 25.3 cents per gallon.
• the motor fuel tax here in the state of Florida.
• Our state gas sales tax is $25.3 per gallon.

Summary: The Senate convened in special session with a quorum present, opened with prayer and the Pledge of Allegiance, and observed moments of silence for Coral Springs Vice Mayor Nancy Mateer and former Senator Bill Posey. The Secretary read the joint proclamation calling the special session, which was limited to budget, implementing, collective bargaining, retirement, education, health, taxation, corrections, fuel tax, and related conference-report legislation. Chair Hooper then outlined the process for taking up Senate conforming bills first, followed by House bills once received, in preparation for budget conference. The chamber passed several Senate bills and House companion bills, generally by 32-0 votes, after delete-all amendments were adopted to place the measures in proper posture for conference. Measures taken up included fuel taxes (SB 2506E), the state agency law enforcement radio system surcharge (SB 2508E), judges (SB 2512E), pre-K-12 education (SB 2514E), retirement (SB 2E/HB 5205E), higher education (SB 2516E/HB 5601E), health care (SB 2518E/HB 5301E), collective bargaining/state employees (SB 2504E/HB 5201E), government administration (HB 5203E), correctional facilities financing and capital improvements (HB 5403E), documentary stamp tax distributions (HB 5501E), petroleum cleanup programs (HB 5701E), and the general appropriations and implementing bills (SB 2500E/HB 5001E and SB 2502E/HB 5003E). In each case, the Senate either passed the bill as amended or, after failing to pass the House version as received, requested conference with the House. During debate on the tax package, Leader Berman urged lawmakers to consider suspending the motor fuel tax for the summer, citing high gas prices and the need for immediate relief at the pump. The Senate ultimately passed HB 7031E as a blank vehicle for conference and then requested conference with the House after failing to pass it as received. No substantive amendments were adopted beyond the conference-posture delete-all amendments, and no recorded opposition votes were cast on the measures considered. At the end of the session, the Rules Chair announced the Special Order Calendar Group would not meet that day or the next, and the Senate adopted a motion to establish the Special Order Calendar for the remainder of the special session by website publication and secretary announcement. The Senate then adjourned upon the call of the President for committee meetings and other business.

Transcript Highlights:

• CDTFA administers state and local sales and use taxes, among several other tax and fee programs.
• , among several other tax and fee programs.
• To date, there are zero taxpayers registered for that tax.
• Number one, they may not have an obligation to collect the tax.
• Kate Bell, on behalf of the tax consulting firm Ryan LLC, and strong support.

Committee: Senate Rules

Summary: The Senate Committee on Rules met to consider several gubernatorial appointments and routine committee actions. The committee first approved, by unanimous 5-0 votes, appointments to the Alfred E. Alquist Seismic Safety Commission, the appointment of Lee Herrick as California Poet Laureate, a reference of bills to committees, and floor acknowledgments. Members then heard testimony from Trista Gonzalez, nominee to lead the Department of Tax and Fee Administration, who described her long career in tax administration, efforts to improve taxpayer compliance and service, readiness for the state’s lithium extraction tax, and the department’s work on online sales tax, cannabis, and tobacco enforcement. Senators asked about responsiveness to legislators, small business support, accountability, and enforcement; public commenters from tax and accounting groups supported her nomination. Her appointment advanced to the full Senate on a 5-0 vote. The committee also heard from Aaron McGuire, nominee to lead the Board of State and Community Corrections. He discussed the board’s expanded responsibilities, including annual detention-facility inspections, large grant programs for violence intervention and reentry, and the new in-custody death review division. Members questioned him about grant oversight, audit transparency, statutory authority for in-custody death reviews, and conditions in local detention facilities, especially in Los Angeles County juvenile facilities. McGuire said the board uses screening, site visits, audits, and compliance reviews to reduce fraud and ensure grant funds are used appropriately, and that trailer bill language had clarified access to records for death reviews. He also said staffing shortages remain a major issue in some juvenile facilities and that the board continues to work with counties and the courts to improve conditions. Public support came from nonprofit reentry providers and Giffords. His appointment also advanced to the full Senate on a 5-0 vote.

Transcript Highlights:

• a tax and does not violate any anti-tax pledges.
• taxes to remain.
• . taxes. taxes.
• </c> only the top 1% has to pay this tax. only the top 1% has to pay this tax.
• </c> passed an earned income tax. passed an earned income tax.

Transcript Highlights:

• That's where all the taxes go from 17 different taxes that I won't go over right now.
• Insurance taxes, that's a 2% tax on all the insurance that you pay.
• Communications tax. You see insurance. Communications tax.
• was</c><00:26:45.360><c> was</c><00:26:45.760><c> pretty</c> taxes, insurance tax was was pretty taxes
• We keep the taxes low, and we don't talk about adding new taxes.

Summary: The meeting was a House budget briefing focused on the overall state budget and the first of three divisions. The presenter reviewed the size and structure of the budget, noting that the state had eliminated the interest and dividends tax and still balanced the budget. He explained the major spending categories in the general fund and total budget, emphasizing that health and human services and education remain the largest areas, while transportation is largely self-funded. He also walked through the revenue picture, including business taxes, insurance taxes, court fees, communications taxes, and Medicaid recoveries, and said the remaining interest and dividends tax revenue reflected late payments from prior assessments. Members asked about the size of the tax cut from eliminating the interest and dividends tax, federal funding stability, and why Medicaid was being reduced if federal support was expected to remain steady. The response was that the lost revenue would have been about $200 million absent repeal, and that the budget gap was addressed through many small cuts across departments. On federal funds, the presenter said most aid is tied to multi-year grants and that core programs such as Medicare and Medicaid were expected to remain relatively stable, though some federal reductions could occur. He also said some agency reductions came from eliminating long-vacant, funded positions and from expected lapses. The discussion then moved into Division One, which covers smaller and miscellaneous agencies. The division made cuts to the governor’s office, eliminated a temporary position at the Governor’s Commission on Disability, reduced Department of Information Technology spending through a back-of-budget cut, and found savings in Administrative Services. It also delayed maintenance at the Sununu Youth Services Center, stopped advertising for paid family medical leave, changed retiree health insurance funding, and consolidated several personnel-related boards into one. The division eliminated the Commission on Aging and the Office of the Child Advocate, made a temporary special education advocate position permanent, reduced the Secretary of State’s budget, kept municipal rooms-and-meals distributions flat, and made changes to the retirement system, including $55 million to improve Group 2 retirement benefits and a new retirement structure for future state hires. The judicial branch was also asked to find savings and received two additional judges because of expected caseload increases from other eliminations.

Transcript Highlights:

• They pay their taxes.
• </c> requires DRA to set no municipal tax requires DRA to set no municipal tax rate<01:20:47.400><c>
• </c> clear property taxes are a problem. clear property taxes are a problem.
• The solution to lowering taxes is not to raise other taxes.
• raise other lowering taxes is not to raise other taxes. taxes. taxes.

Summary: The committee of conference first resolved House Bill 158, which concerns public inspection of absentee ballot lists. The Senate explained a revised approach that removed the broader bill language and instead directed the Secretary of State to review absentee ballot data after each general election for patterns such as common addresses and to report findings to the committees of jurisdiction. The House agreed to the Senate position, and the conference committee voted unanimously to concur. The committee then took up House Bill 281, dealing with a sortable electronic voter checklist. Members debated the Senate’s removal of language that would have included the absentee ballot mailing address when different from the voter’s registration address. Concerns were raised that releasing mailing addresses could expose where voters are not home and could affect overseas and military voters. The committee also discussed a related form for election officials who personally know a voter, including how long the form would be retained and whether it would be subject to public records law. After further discussion, the House agreed to the Senate changes with an additional requirement that the form be signed, and the committee voted to proceed with the amended Senate position. House Bill 317, concerning verification of a person’s identity by a supervisor of the checklist without identification, was also discussed at length. The Senate’s version preserved the ability for election officials to identify people they know, but required a signed form under penalty of perjury and added a nursing home-related provision. Members described the measure as balancing community-based identification with tighter documentation, and a House witness described local problems with inconsistent ID checks and concerns about voting in nursing homes. The House sought one additional change requiring the nursing home verification form to be signed, and the Senate accepted that addition; the committee then voted to move the bill forward on the consent calendar. The conference committee next considered House Bill 340 on electioneering by public employees. The chair presented a replace-all amendment that tied the definition of electioneering to existing law, added a prohibition on expressly or primarily political surveys, and created a civil penalty of up to $1,000 alongside the misdemeanor penalty. Members discussed clarifying when the misdemeanor versus civil penalty would apply and which categories of public employees were covered. After caucus, the Senate agreed to the House’s replace-all approach with the clarifying changes, and the bill was closed. The committee also resolved House Bill 1062 by agreeing to strike a sunset clause from the Senate version authorizing random audits of citizenship qualifications, and it began discussion of House Bill 1187 on the filing window for special-election candidates, where the House proposed requiring local election officials to arrange a filing time on the same day or next business day after being contacted.

Transcript Highlights:

• </c><01:17:14.480><c> rate</c> uh the tax rate so in my bill tax rate uh the tax rate so in my bill tax
• So, there's a tax shift their taxes.
• </c><01:57:50.960><c> tax</c><01:57:51.280><c> credit</c> property tax tax credit property tax tax credit
• Is there a tax and tax reporting.
• </c><04:02:10.800><c> the</c><04:02:11.040><c> taxes</c> that was my sharing of the tax the taxes that

Summary: The committee held a public hearing on SB 60, which would expressly authorize advanced deposit wagering for horse racing in New Hampshire and set the online tax rate at 1.25%, matching the existing rate for in-person horse betting at Seabrook and Belmont. Senator Tim Lang said the bill is intended to clarify that online horse betting is permitted, regulate the activity, and create a revenue stream while keeping the tax rate consistent with brick-and-mortar wagering. Members asked about the rate compared with other states, whether the bill was really about casino front money, and whether geofencing would apply; Lang and later witnesses said the bill is narrowly limited to parimutuel horse racing and would use geofencing to keep wagering within New Hampshire. Peter Bragdon, speaking for Churchill Downs, supported the bill and described advanced deposit wagering as remote betting on horse races under the Interstate Horse Racing Act of 1978. He said Churchill Downs and other operators have long been active in New Hampshire, but the state’s lack of a specific statute has created a gray area. Bragdon said Churchill Downs stopped its own New Hampshire online operations in 2022 after discussions with the Lottery Commission and attorney general, while competitors continued operating, and he framed the bill as a fairness and consumer-protection measure that would clarify the law going forward. He also said the bill would not affect historic horse racing machines and would not create cannibalization of charitable gaming. Lottery Director Charlie McIntyre said the Lottery Commission and attorney general had identified the issue as similar to the earlier fantasy sports situation, where legislation was used to regulate an activity rather than pursue enforcement. He said the commission requested the bill, would serve as the regulator, and would address violations through rulemaking and penalties. McIntyre said operators would maintain customer and transaction records, with the commission reviewing them as needed, and he noted that three operators are currently active in the state and not paying the proposed 1.25% rate. No vote was taken during the hearing.

Transcript Highlights:

• We don't need more tax carveouts.
• </c> Tom Yamamaica testifying for Tax Tom Yamamaica testifying for Tax Foundation<00:03:06.319><c> of
• </c> tax code.
• How complicated would a tax tax code.
• </c> tax proposed amendments, make the tax tax proposed amendments, make the tax credit<00:48:39.920>

Committee: Senate Health and Human Services

Summary: The Committee on Health and Human Services opened its first hearing of the 2026 session and heard testimony on several bills, with the chair emphasizing one-minute testimony, written submissions, and live streaming. For SB 768, relating to an alternative water source income tax credit, the Department of Taxation said a drafting issue needed clarification on the $500 cap and estimated a revenue loss of $6.8 million per year beginning in fiscal year 2028. The Tax Foundation of Hawaii and the Libertarian Party opposed the bill as an unnecessary subsidy and tax-code complication, while one supporter was noted. A member questioned the size of the projected loss and suggested future analysis of net fiscal impacts and methodology. The committee then heard SB 389, which expands a general excise tax exemption to additional health-related providers and purchases. The Department of Taxation said the change would be a minimal code adjustment but would require public education; the Tax Foundation said the bill should be framed in light of the original physician-shortage rationale for the exemption. The Hawaii National Guard and Aloha Care supported the measure, along with several other organizations and individuals, while the Libertarian Party opposed it as favoritism and tax-code complexity. A member asked about administrative burden and potential tax impact, and the department said it did not yet have a calculation but was working on one. The committee also heard SB 877, which would appropriate funds to increase Medicaid in-home services if federal matching funds are maximized, and SB 1139, which would direct DHS to expand Medicaid eligibility for children from birth to age five regardless of household income. DHS stood on written testimony for both bills, and Aloha Care, the Hawaii Medical Association, disability advocates, children’s advocates, and CARES testified in support, arguing the measures would improve access and family stability. The Libertarian Party opposed both bills, warning of higher long-term costs, entitlement growth, and reduced private-sector options. Members questioned the fiscal and programmatic differences between crisis and warm-line services during discussion of SB 787, a bill to fund a Department of Health warm line; the department said the warm line would serve noncrisis callers more cheaply than crisis staffing, and that about 34.7% of 2024 Hawaii CARES contacts were mild issues that could have been routed to a warm line. Supporters cited mental health needs after the Lahaina wildfire and the affordability crisis, while opponents argued the service duplicated existing resources and expanded government involvement.

Transcript Highlights:

• </c> due to the tax provisions in this bill. due to the tax provisions in this bill.
• that they are having to increase their property taxes, uh, or propose increasing their property taxes
• The commercial tax base has to be made up somewhere in our property taxes.
• The commercial tax base has to tax base.
• I, as a as a homeowner in taxes.

Transcript Highlights:

• That is something that we tax exemption.
• Um then in the property tax the focus.
• And so um you know just just tax bill.
• I understand the reservation about potentially shifting tax burden to property taxes, but these provisions
• </c> we can make the beginning farmer tax we can make the beginning farmer tax credit,<00:42:46.480><

Transcript Highlights:

• Representative Schultz: To raise the homestead tax credit by $75.
• The majority of us want the income tax to go down in the state of Arkansas.
• because the taxes came in $300 million higher than they needed to.
• , which will allow us to cut taxes statewide.
• Arkansas is working here, paying taxes here, created in Arkansas.

Summary: The House convened with prayer and the Pledge of Allegiance, established a quorum, granted several leaves, and received gubernatorial approval notices for multiple fiscal-session measures. The chamber then referred House Bill 1034 back to the Joint Budget Committee so pay raises could be stripped out and cybersecurity/bank-fee funding handled later. House Bill 1103, increasing the homestead property tax credit by $75, passed 94-0. Members then considered several budget amendments and appropriations. Amendments to House Bills 1007, 1022, 1036, and 1064 were adopted, and Senate Bill 76, a $2 million appropriation for county extension office capital improvements, passed 87-7. A batch of appropriation bills passed, but several individual bills failed, including House Bills 1023, 1035, 1053, and 1066. House Bills 1089 and 1090, supplemental appropriations for pregnancy crisis centers and waste tire cleanup, both passed. House Bill 1093, a corrections reappropriation bill that excluded use of funds in Franklin County, also passed 94-0. The most extensive debate centered on House Bill 1100 Amendment 1, which set out the RSA and one-time funding package. Supporters described major allocations for corrections, state police, LEARNS Freedom Accounts, Medicaid, vehicle purchases, and a proposed $300 million economic-development site-preparation and road package tied to a confidential project. Opponents criticized the secrecy, size, and policy approach of the incentive, while supporters argued it could bring jobs and broader economic benefits. The amendment passed 54-36-3. The House also passed Senate Bills 8, 16, 30, 63, 67, and 73, while Senate Bills 41 and 59 failed, and Senate Bill 10 passed after being briefly set aside for clarification. The chamber adjourned to 1 p.m. the next day, with committee meetings announced for budget and house management.

Transcript Highlights:

• </c> Uh some cities offer uh abatements, tax Uh some cities offer uh abatements, tax abatements,<00:09
• </c><00:10:34.800><c> some</c> local tax credits with some local tax credits with some municipalities
• However, for these tax exemptions and credits, you need to align that with the tax year, which would
• pay the taxes, too.
• </c><03:01:15.440><c> So,</c> pay the taxes, too. So, pay the taxes, too.

Committee: House State-Federal Relations and Veterans Affairs

Transcript Highlights:

• </c> a way forward that provides ongoing tax a way forward that provides ongoing tax relief<00:50:53.320
• So, for those reasons, the 2024 tax cut.
• the state income tax and the excise tax on food and medical care.
• ,</c><00:57:46.840><c> the</c> regressive general excise tax, the regressive general excise tax, the
• </c><00:57:54.600><c> revenue,</c> budget without the tax revenue, budget without the tax revenue, Republicans

Bills: HR203 , SB2802 , SB3081 , SB2902 , SB2005 , SB3252 , SB2096 , SB2095 , SB2046 , SB2999 , SB3103 , SB83 , SB2041 , SB3234 , SB3156 , SB3154 , SB2146 , SB2053 , SB2010 , SB2009 , SB2667 , SB3215 , SB2698 , SB2363 , SB2372 , SB2673 , SB2948 , SB2277 , SB2057 , SB3085 , SB3025 , SB2761

Transcript Highlights:

• </c> termination of advanced premium tax termination of advanced premium tax credits<00:02:25.120><c>
• :39.400><c> it's</c> addition to property taxes, it's addition to property taxes, it's utilities,<00:
• But property tax relief in Hauschild.
• </c> million dollars more in property tax million dollars more in property tax levies<00:15:09.760><c
• </c> Senate's tax bill. Senate's tax bill.

Transcript Highlights:

• What is that tax amount?
• Most of it comes from individual income taxes, which account for about 8.4% of GDP, payroll taxes, and
• corporate income taxes.
• , and created new tax cuts.
• The provider taxes prohibit certain provider taxes and eliminate some types of provider taxes altogether

Committee: House Federal Funding Stabilization Subcommittee

Transcript Highlights:

• And they're taxed somewhere between 13% and 20%.
• I don't think this is normal income taxes either.
• I think casinos operate by vastly different taxing systems than we do. Okay.
• That's because, as Revenue Tax Chair, we all love tax cuts. We all want to do those.
• The last few years we've leaned toward the income tax cuts.

Committee: All JBC-SPECIAL LANGUAGE

Summary: The committee reconvened and took up several amendments and bills. Senate Bill 15 was amended to transfer Keep Arkansas Beautiful functions to ARDOT and replace the current commissioners with an advisory council; the amendment was adopted without objection. An amendment to Senate Bill 7 lowering the claims-data threshold for group health insurance from 50 employees to 25, to help smaller employers and municipalities shop for coverage, was also adopted. An amendment to Senate Bill 41 that would have restricted University of Arkansas at Fayetteville athletic funding from academic funds was rejected after members questioned its scope and fiscal basis. The committee then considered an amendment to House Bill 1051 that would cap online sports-betting free play at 5% of gross receipts. Senator Hester argued the current unlimited promotions were predatory and effectively subsidized casinos, while other members questioned the tax and accounting assumptions and whether the proposal belonged in a fiscal committee. The amendment failed, and a separate agriculture-related amendment from Representatives Vaught and Painter to exempt certain tractor parts tied to diesel exhaust fluid systems was also not adopted, with members citing drafting and enforcement problems and suggesting it should go through the revenue committees. After suspending the rules to add items, the committee adopted a technical correction to Senate Bill 4 clarifying physician licensure language so the rural workforce pathway would apply to underserved and primary care shortage areas, rather than the narrower federal term originally used. The committee also adopted an amendment to Senate Bill 77 deleting a fund-transfer section and instead increasing appropriation authority and creating a matching-fund mechanism to help Arkansas TV pay PBS dues, with supporters saying it would leverage private donations and preserve PBS access while allowing the commission to decide programming. The bill passed as amended, and the meeting adjourned.

Transcript Highlights:

• Doing so the tax credit to $10,000.
• </c><01:17:33.280><c> and</c><01:17:33.520><c> on</c> tax. That that that's a lot. and on tax.
• </c><01:17:43.120><c> It</c> tax, whatever you like call them. It tax, whatever you like call them.
• </c> costing them in the over on the G tax costing them in the over on the G tax going<01:18:10.159><
• </c> Tax Foundation of Hawaii with comments. Tax Foundation of Hawaii with comments.

Committee: Senate Economic Development and Tourism

Summary: The Senate Committee on Economic Development and Tourism heard seven bills on consumer protection, DBEDT-related matters, and tourism/creative industry issues. On SB 2031, DCCA supported aligning state law with the FTC’s 2025 rule on hidden fees and pricing misrepresentations in live event ticketing and short-term lodging; hotel and financial industry witnesses also testified, and senators asked for complaint and enforcement data. On SB 2129, DBEDT and business groups supported a study of minimum wage impacts, with testimony emphasizing effects on hours, employment, prices, and business viability; a senator asked whether the study could also examine the gig economy and business closures, and DBEDT said that may be possible but would require more research and data access. On SB 2259, which would promote dementia-friendly businesses, DBEDT said the measure fit better with another agency and lacked the department’s expertise, while the Executive Office on Aging and the Alzheimer’s Association supported the intent and offered to help with curriculum, branding, and training. Testifiers described dementia as a spectrum and said businesses should be trained to communicate effectively with customers and employees living with the disease; suggested amendments included changing the branding language and requiring at least 85% of employees to complete training rather than all employees. A senator also raised concerns about stigma and whether early-stage dementia should affect a person’s ability to function, and the witness responded that people can often function well in early stages. The committee also heard SB 2577 on sports tourism, which DBEDT and the Retail Merchants of Hawaii supported as a way to better understand which events draw visitors and economic benefits. SB 2578, creating a film commission, drew broad support from DBEDT, Creative Industries, SAG-AFTRA, the Hawaii Film Alliance, the Hawaii Film Office, and others, but several witnesses urged changes to the commission’s composition and authority, including more labor representation and limits on the commission’s ability to adjust the production cap. Senators questioned staffing, costs, and whether current film office employees should transfer to the new commission, and one senator proposed a friendly amendment to add musicians, SAG, IATSE, and Teamsters, though the department cautioned that too many members could make the commission difficult to manage. The transcript ends during discussion of the film bill, with no final votes or committee actions stated for the measures heard.

Transcript Highlights:

• :42:50.640><c> HUD</c> credits Federal Energy tax credits HUD credits Federal Energy tax credits HUD
• this would be a tax increase.
• I am no stranger to carrying a bill with a tax increase. Mine was actually a tax increase.
• Senator Putnam doesn't like taxes. I think taxes are patriotic. We can have that argument.
• </c> doesn't like taxes I think taxes are doesn't like taxes I think taxes are patriotic<01:38:11.119

Committee: Senate Housing and Homelessness Prevention