Transcript Highlights:

• I levy, whether it's local option sales tax, tourist development tax—if you think about all these taxes
• There's local option sales tax, tourist development tax.
• One of the things I did want to point out is that gas tax—we can't use gas tax for just anything.
• And in this case, property taxes make up 79% of a city's general fund tax money statewide.
• tax.

Summary: The Committee on Community Affairs convened with a quorum and took up SB 308, a bill related to the Florida Museum of Black History. The bill would establish a Florida Museum of Black History Board of Directors and direct it to work with a supporting nonprofit foundation, while also requiring the St. Johns County Board of County Commissioners to provide administrative assistance and staffing until planning, design, and engineering are complete. With no appearance forms or debate, the committee voted the bill favorably. The remainder of the meeting was an informational briefing from the Florida Association of Counties and the Florida League of Cities on local government budgeting practices. Presenters explained how counties and cities develop budgets, the legal framework governing property taxes and other revenues, the distinction between restricted and unrestricted funds, and the role of constitutional officers, public safety, debt, pensions, and capital planning. They emphasized that most local revenues are restricted by law, that general funds are the main discretionary source, and that local governments must balance annual budgets while meeting mandated service levels. The presenters also discussed how property taxes, fees, local option taxes, and state-shared revenues support local services, and they highlighted the fiscal pressures created by public safety, emergency management, infrastructure, and retirement costs. Members asked questions about the share of local revenue that is unrestricted and the implications for any proposal to eliminate property taxes. The presenters responded that only a portion of county and municipal revenue is flexible, with much of it dedicated to specific purposes by law.

Transcript Highlights:

• <00:45:17.520> review<00:45:18.160> committee code review committee code review committee
• <00:46:27.040> Very that relate to the penal code. Very that relate to the penal code.
• the recommendation from the penal code the recommendation from the penal code review<01:02:48.480
• >> That was the recommendation of no code >> That was the recommendation of no code
• Tom Yamamaica from Tax Foundation.

Keywords: 910, house, all

Summary: The committee heard opening remarks and ground rules from Chair David Tarnas, including a request for two-minute testimony limits, clear speaking, Zoom etiquette, and respectful conduct. The first measure taken up was HB 2062, relating to gun violence prevention, which would appropriate funds for enforcement of gun violence protective orders and for public awareness campaigns. Judiciary submitted written testimony recommending technical changes to clarify that it does not enforce laws and instead should be funded for personnel to process temporary restraining orders and gun violence protective orders; the Department of Law Enforcement supported the bill and said it is well positioned to conduct public education. Support also came from county and advocacy witnesses, including Moms Demand Action, Giffords Gun Owners for Safety, HGEA, and a retired police officer, while opposition testimony argued the measure raises due process and Fifth Amendment concerns and that education, not enforcement, should be the focus. The chair noted 37 testimonies in support, 103 in opposition, and three comments; no vote was taken in the portion provided. Testimony on HB 2062 emphasized both public safety and constitutional concerns. Supporters described the bill as a way to increase awareness of an existing legal tool, prevent suicides and shootings, and help law enforcement and the public understand gun violence protective orders. Opponents, including gun owners and firearms groups, argued that red flag laws can be abused, lack due process, and should not be expanded through state funding. A county neighborhood safety witness suggested an amendment to allow public, private, and nonprofit consultants to assist with training and implementation. Members asked a few questions, but the agencies with written testimony were not present, so the chair referred members to their submissions. The committee then moved to HB 2061, relating to firearms, which appropriates money for the state gun buyback program and requires at least two buyback events in each county. Written support was noted from the Department of Law Enforcement, Hawaii County Council, the County of Kauai Prosecuting Attorney, and the Hawaii State Association of Counties, with the latter emphasizing that buybacks are voluntary prevention tools that can reduce risk before crises escalate. Opposition came from the Mid-Pacific Pistol League, SDM Training Group/Bows and Bullets, and others; one witness argued buybacks are ineffective, costly, and can be vulnerable to misuse or black-market diversion, and suggested a year-round surrender option instead. The committee heard additional support from a retired police officer and from a gun violence survivor with Students Demand Action, but no final action or vote was taken in the excerpt provided.

Transcript Highlights:

• category code.
• Amount and tax charge. You're not it. Amount and tax charge.
• Meyer, if if those laws, the US code<01:20:03.920> or<01:20:04.239> or code or or code
• <01:35:59.760> to codes and apply those codes to codes and apply those codes to construction
• <01:36:20.880> of<01:36:21.040> of has a code that's that's the code of of has a code

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:

• municipal taxes.
• values, so that our tax base times tax rate simply equals revenue, property tax revenue for us, which
• So instead of it being a 10-year tax, it's now a nine-year tax.
• So I think we have to revisit the entire tax code in order to create flexibility for local governments
• So I think we have to revisit the entire tax code in order to create flexibility of local governments

Summary: The Select Committee on Property Taxes heard first from city representatives through the Florida League of Cities, who argued that property taxes are a stable local revenue source that funds core services such as police, fire, parks, public works, and stormwater work. Casey Cook emphasized that cities are optional governments with widely different tax bases and service levels, that exemptions shift the burden to fewer taxpayers, and that transparency already exists through TRIM notices, public budgets, and local hearings. Sarah Campbell of Fernandina Beach, T. Michael Stavris of Winter Haven, and Stephen O’Kee of Port St. Lucie described their budget processes, the share of general-fund revenue coming from property taxes, reserve policies, debt and capital planning, and the impact of inflation, minimum wage increases, and personnel costs. They all said local governments need predictable revenue and that any property tax changes would require careful consideration of replacement funding or service reductions. Members questioned the city panel about whether homebuyers are clearly informed about city versus county taxes and services, the role of HOAs, how many lobbyists cities employ, reserve levels, average salaries, and whether utility revenues are used only for utility purposes. The panel said TRIM notices, realtor listings, and city websites provide tax information; HOAs generally do not provide emergency services; lobbyists help local governments track Tallahassee legislation; reserves vary by city and fund; and utility revenues are generally restricted, though some cities use limited transfers. Members also asked about revenue replacement if ad valorem taxes were reduced or eliminated, and the panel said options would likely include user fees, service cuts, or other local revenue shifts. The chair also asked about public safety consolidation, and the response was that such decisions are local and may shift costs rather than create true savings. The committee then heard from county representatives after an overview by the Florida Association of Counties’ Davin Suggs, who framed counties as shared partners with the state and emphasized the gap between rising market values and the shrinking share of taxable value after exemptions and assessment limits. He said counties face a mismatch between revenue based on taxable value and expenses driven by real-world costs, and noted that most counties either held millage steady or lowered it without reaching rollback rates. He also highlighted that property taxes are only one part of county revenue, with charges for services and intergovernmental revenue often larger in some counties, and that public safety at the county level includes more than law enforcement, such as EMS, emergency management, inspections, and corrections. Deborah Manzo of Okeechobee County described a fiscally constrained rural county with limited staff, a county-supported airport, heavy reliance on property taxes for the general fund, and major cost pressures from inflation, insurance, retirement, and state and federal mandates. She said the county lowered millage slightly over recent years but still depends on multiple revenue sources and special assessments, and she flagged Medicaid, medical examiner costs, and possible firefighter workweek changes as significant concerns. Bay County Administrator Mark McQueen said his county’s budget is shaped by Hurricane Michael recovery, non-discretionary obligations, and rapid growth; he described ongoing FEMA reimbursement delays, substantial borrowing to cover disaster costs, and continuing interest expenses while the county waits for reimbursement. The county panel was still in progress when the transcript ended.

Transcript Highlights:

• So SB 6 that year may change the tax code intended to raise revenue by reducing a distribution to the
• We do all of these things with our tax code without really being able to measure whether or not they
• And he wrote the first American tax code for Santa Fe. It was interesting.
• And Colonel Kearney had a tax code written. It's 21 sentences long.
• If Ernst & Young, the largest CPA firm on the planet, can't figure out our tax code.

Summary: The committee’s final day focused first on a historical overview of New Mexico tax packages by Pam Stokes of Legislative Council Services. She described how tax packages have alternated over the decades between tax relief, revenue raising, and tax reform, with examples ranging from the creation of the gross receipts tax in 1966 to major packages in 1981, 1986, 1991, 1994, 2005, 2019, 2022, 2024, and the vetoed 2025 package. Members discussed how tax policy often tracks revenue conditions, how packages can combine increases and decreases, and how local government gross receipts taxes and hold-harmless distributions have affected communities differently. Several members reflected on past packages, especially the 2004 food tax repeal and the 2013 film tax and manufacturing changes, and noted that tax policy can have major economic and political effects even when it is not “sexy” legislation. The committee then heard a proposal to expand the health care practitioner gross receipts tax deduction to include co-insurance, and to extend the sunset date. Sponsor Senator Figueroa said the bill was intended to help recruit and retain medical providers and build on prior deductions for co-pays and deductibles. Testimony explained that co-insurance is the patient’s share after the deductible, that providers currently absorb the gross receipts tax on those payments, and that the proposal would cost about $30 million to the state plus about $20 million to municipalities and counties, with the exact fiscal impact likely to be updated. Members raised concerns about the effect on local governments, whether insurers could be required to reimburse providers, whether the bill would actually attract doctors, and whether better evaluation measures and sunsets should be added. The sponsor said the bill was part of a broader set of efforts to address provider shortages and that the discussion would continue. Representative McQueen then presented a bill to update the Land Conservation Incentives Act. He and conservation partners said the program has protected more than 500,000 acres but has not kept pace with rising land values, especially for irrigated agricultural land in the Middle Rio Grande. The proposal would increase the percentage of conservation value eligible for the credit, raise the per-transaction cap from $250,000 to $2 million, and make the credit refundable rather than only transferable. Testimony emphasized that the program is voluntary, keeps land in private ownership and production, and helps land-rich, cash-poor landowners preserve farmland and water rights. Members asked about average credit amounts, how easements work, whether landowners could effectively buy land and then use the credit, and whether there should be inflation indexing or a statewide cap. The discussion also touched on water rights, fencing, and the role of conservation easements in protecting agricultural land and compact water deliveries. Finally, Senator Sharer previewed his 2% tax proposal with a historical presentation on New Mexico tax law, using props to illustrate the evolution from early territorial tax codes to the modern tax system. He argued that the state’s current tax structure is overly complex and that recent federal changes have disrupted the personal income tax base. The committee did not take any votes on the day’s presentations; the meeting was primarily informational, with members offering feedback and raising policy concerns for future sessions.

Transcript Highlights:

• it just said financial affidavits, tax it just said financial affidavits, tax returns<00:29:43.360
• <02:08:52.719> of be subject to the education co code of be subject to the education co code
• This is the code of ethics and code now.
• > conduct<02:11:06.639> have these these code of conduct have these these code of conduct
• being paid for with your property tax. being paid for with your property tax.

Keywords: 1189, house, all

Summary: The meeting covered two committee of conference items. On HB 1260, the House and Senate debated a Senate amendment dealing with sealing certain divorce-related financial records. House members argued the amendment conflicted with the Keane Sentinel decision and would improperly flip the burden of proof on public access to court records, raising constitutional concerns under the state constitution’s open government and privacy provisions. Senate members responded that the privacy amendment and modern conditions support more protection for sensitive financial information, especially in limited uncontested divorces, but several members agreed the issue should be studied in a separate bill with a full hearing next year rather than resolved in conference. The committee ultimately voted unanimously to have the Senate recede and pass HB 1260 in the form originally passed by the House, preserving the underlying bill without the Senate amendment. The committee then took up HB 1574, which extends free and reduced-price breakfast and lunch programs and provides funding for SNAP administrative costs. The main dispute was the Senate’s addition of $4.4 million for SNAP administration. Senator Gray and DHHS officials said federal changes will shift more administrative costs to the state and that underfunding administration could raise the SNAP error rate, which could trigger future federal penalties and larger state costs; DHHS reported a current error rate of 7.57%, below the national average, and said a higher error rate could cost the state roughly $12 million in a partial fiscal year and nearly $16 million in a full year. Representative Papovich said he understood the department’s needs but was reluctant to support the bill as amended, noting the Senate language resembled a prior bill that had already failed in the House. The discussion ended with the committee still considering the Senate amendment, with members weighing the immediate appropriation against possible future costs.

Transcript Highlights:

• The insurance code authorizes the commissioner to appoint a plan administrator.
• And they thought it would be broader based on the codes that are out there.
• Because it comes from the codes. And dentists out there believe that that wording covers them.
• So dentists that are performing services on children, whether they be these codes or other codes, will
• It does include dental services to all pediatric patients, whatever those dental codes are.

Summary: The Arkansas Administrative Rules Subcommittee met to review a large slate of agency rules and related reports. The chair announced that several items were stricken from the agenda and that the maternal health providers and remote monitoring rules were pulled by the agency. The committee filed reports on emergency rules, ALC subcommittee rule reviews, and administrative directives, then moved through agency rules from the Department of Agriculture, Department of Commerce/Insurance, Department of Corrections, and multiple divisions of the Department of Human Services. Most rules were explained as technical updates or implementations of 2025 legislation and were approved without objection. Examples included repeal of obsolete equine ID-chip rules, updates to agriculture financing and pesticide rules, removal of duplicative workers’ compensation plan language, a unified visitation rule for correctional facilities, DHS marketing rules for PASS programs, a comprehensive DCFS policy manual revision, Medicaid-related changes for fictive kin, ABLE accounts, presumptive eligibility for pregnant women, SNAP work requirements and alien eligibility, coverage for certain incarcerated youth, nurse aide training updates, and permanent rules for state employee insurance and procurement. The committee also approved requests to exclude the Insurance Department from rulemaking requirements for Act 772 on forced organ harvesting and for restorative reproductive medicine, with the department saying it would issue rules later when more guidance is available. The most extended discussion concerned DHS’s dental Medicaid rate rule under Act 1025. Members and witnesses debated whether the statute’s language covered only oral surgeons or also general dentists performing oral surgery procedures, and whether the rate increase should apply more broadly to the services rather than the provider title. DHS said it was following the black-letter language of the law and could not confirm a broader interpretation without further approvals and funding, while legislators and a Dental Association representative said the intent was to increase payment for the services, especially in rural areas. Members also discussed the possibility of fixing the language in a future session or through a new rule if approvals and CMS review allow. Despite the concerns, the committee approved the rule. The meeting ended with approval of rule review reports and monthly updates, and the committee adjourned.

Transcript Highlights:

• into the Business and Commerce Code.
• Code.
• They did not pay a tax.
• , Federal taxes, state taxes, taxes in another country, as well as transnational crime and domestic crime
• So they don't have to pay taxes here in Texas. They don't have to pay taxes in Mexico.

Summary: The Senate opened with an invocation by Pastor Jim Harris of Tilden Baptist Church, followed by remarks from Senator Zaffirini recognizing his service and retirement as an agricultural teacher. The chamber also received a message from the governor on appointments to the Coastal Water Authority Board of Directors. Senators then adopted SR 434 honoring Goodwill Industries of San Antonio’s 80th anniversary, with Senators Gutierrez, Menendez, and Zaffirini praising its workforce training and second-chance employment mission; SR 435 recognizing Dr. Christine Ramos Camacho as Doctor of the Day; and a group of additional resolutions adopted by voice vote. Senator Zaffirini also introduced the McMullen County Day delegation, and Senator Gutierrez introduced the Doctor of the Day. The Senate then took up and passed several bills. SB 1951 addressed penalties for late property rendition filings and removed a financial incentive for appraisal districts; SB 1261 related to financing water supply projects in the state water plan; SB 1620 created a Texas Forensic Analyst Apprenticeship Pilot Program; SB 530 updated higher-education accreditation rules; SB 2183 standardized fireworks sales periods statewide; SB 2368 strengthened the Lone Star Infrastructure Protection Act and added foreign-affiliation safeguards for electricity market participants; SB 1398 limited children without placement (CWOP) practices and added community-based care transparency; and SB 1960 established digital replication rights for voice and visual likenesses. Each of these bills advanced through suspension of the regular order, passage to engrossment, suspension of the three-day rule, and final passage, with recorded votes generally showing strong support and some opposition on a few measures. The chamber also debated SB 825, which would require an annual study of the economic, environmental, and financial impacts of illegal immigration. Senators Middleton, Hinojosa, Gutierrez, and Eckhardt debated whether the study should include positive as well as negative impacts; an amendment to require that broader analysis failed, and the bill was left pending after passage to engrossment. Other measures passed included SB 2010, prohibiting political subdivisions from operating guaranteed income programs; SB 546, requiring reporting and continued implementation of school bus seat belts; SB 586, establishing the Historical Texas Cemetery designation program; SB 1150, requiring inactive oil and gas wells to be plugged or returned to production under a compliance plan; SB 1184, lowering the minimum age of wine eligible for sale by wine collection sellers; SB 2185, clarifying bilingual education allotment funding; SB 1923, making child support follow the child in certain temporary placements; SB 2252, expanding early literacy and numeracy supports and screening tools; SB 1870, barring local decriminalization of drugs; and SB 2405, the major TDCJ sunset bill, which included facility planning, parole and rehabilitation reforms, and an amendment protecting parole board discretion. Most of these bills were adopted after floor amendments and passed with recorded votes, often along party-line or near-party-line divisions.

Transcript Highlights:

• You're recognized to explain bar code 7, 3, 2, 4, 8, 9, >> Thank you.
• Next up, we have Amendment bar code 470-5049, representative.
• We're now on the bar Code 8, 8, 5, 5, 7, 3, Representative Porras.
• We are now on Amendment bar code 3, 3, 3, 6, 7, 5, representative.
• How many of them pay property taxes and get access to the court when they don't pay property taxes?

Transcript Highlights:

• We made adjustments to the tax code to account for those in, I believe, 2018.
• Um, I believe we pretty much rewrote the tax code in 2018. So, we've accounted for that.
• We made adjustments to the tax code to account for those in, I believe, 2018.
• Um, I believe we pretty much rewrote the tax code in 2018. So, we've accounted for that.
• We made adjustments to the tax code to account for those in, I believe, 2018.

Keywords: 927, senate, all

Transcript Highlights:

• code to the federal tax code and adopt additional provisions that will lead to additional lowered revenues
• Our tax code should not pick winners and losers. When you give tax relief, it should be...
• Tax code should not pick winners and losers.
• And for 40 years, I did my taxes on paper. I spent thousands of hours doing my own taxes, both...
• Small businesses, when they don't get to conform to our tax code, means they have to have two separate

Keywords: 1182, all

Summary: The Senate convened with prayer, the Pledge of Allegiance, attendance, and routine journal and guest items, then moved into the Committee of the Whole to consider bills on the calendar. The main substantive item was SB 1106, a tax conformity bill tied to federal tax changes. Senators debated it extensively, with supporters arguing it would provide tax relief, certainty for taxpayers filing returns, and pro-growth benefits for workers and businesses, while opponents said it would reduce state revenue, favor wealthier taxpayers and corporations, and should be handled in broader budget negotiations. Several senators also objected to provisions they said were added late, including child care, senior deductions, and education-related tax credit language. The bill was ultimately passed in open session by a vote of 17 ayes, 12 nays, and 1 not voting, and was transmitted to the governor. After SB 1106, the chamber adopted the Committee of the Whole report and then heard a proclamation in support of law enforcement, read by Senator Bolick and signed by Senate leadership. The proclamation cited officer safety, assaults, fatalities, and mental health concerns, and called for continued support, equipment, training, and resources for law enforcement. Senators spoke in favor of honoring police and “backing the blue.” The Senate also handled routine floor business, including a message from the House, transmission of SB 1106 to the governor, and a long list of first-reading bill introductions and committee references covering topics such as public safety, health and human services, education, finance, elections, immigration, border issues, and appropriations. The meeting concluded with committee announcements and adjournment until Tuesday, January 20, 2026.

Transcript Highlights:

• Tracking code that individuals on the DD waiver have.
• How do we change the code for the reimbursement rate?
• This is basically a provider tax, as you know.
• Pool provider tax.
• You talked about the tax going away.

Transcript Highlights:

• H.R. 33 makes certain our tax code reflects the values of fairness and trust.
• H.R. 33 makes certain our tax code reflects the values of fairness and trust.
• <03:27:57.960> code responsibility to ensure the tax code responsibility to ensure the tax
• <03:28:03.199> code<03:28:03.479> reflects hr33 makes certain our tax code reflects
• eliminate the tax code and zero it eliminate the tax code and zero it out<08:09:59.760> maybe

Keywords: U.S. House of Representatives Floor Proceedings on Wednesday, January 15, 2025, 1012, house, all

Transcript Highlights:

• , to authorize the exemption of certain property from ad valorem taxes.
• provide for ad valorem property tax exemptions and to authorize parishes to grant ad valorem tax exemptions
• exemption a certain property from Advilorm taxes.
• avallarum property tax exemptions to authorize parishes to grant an avallarm tax exemptions for certain
• to provide dues for parish tax collectors.

Keywords: 974, senate, all

Transcript Highlights:

• Committee as the vice chair and also am a tax commissioner for the North Dakota Tax Department.
• Those would be two new codes, in addition to the 46 tribal codes that we currently have.
• A tribal utilities code that mirrors what the state has in its code, but also includes the provisions
• I am the tax director for the Standing Rock Sioux Tribe.
• Because it's in the North Dakota Century Code.

Summary: The Tribal and State Relations Committee met at Standing Rock and heard extensive comments from tribal council members, state legislators, and tribal program leaders about ongoing state-tribal coordination issues. Early discussion focused on the committee’s purpose, the need for better communication, and frustration that the meeting agenda and time allotted did not include enough state department heads or program experts to address child welfare, ICWA, Medicaid, and other human services concerns. Tribal leaders emphasized that Standing Rock wants more direct, regular communication and more practical follow-through from prior meetings. A major theme was health and human services, including concerns that the state’s rural health transformation efforts and human service zone structure do not fit tribal needs, especially for a direct-service tribe that relies on federal funding and Indian Health Service. Members also raised foster care delays, housing shortages that force children off-reservation, substance abuse treatment capacity, and the need for cultural competency in child welfare and education. Other issues included missing and murdered Indigenous people, law enforcement cooperation, extradition and banishment ordinances, cross-deputization, roads, water and sewer infrastructure, census accuracy, and the need for updated lists of tribal liaisons and bills affecting tribes. Economic development and sovereignty issues were also discussed. Standing Rock leaders raised concerns about e-pull-tabs and charitable gaming, saying state regulation has reduced tribal gaming revenue and that e-tabs should be treated as Class III gaming. They also objected to county-issued fireworks and liquor permits that affect reservation communities, arguing that state and county authority often conflicts with tribal sovereignty. In response, legislators said e-tabs and charitable gaming were likely to return as legislative issues and suggested possible solutions such as restricting e-tabs near tribal lands. The committee also discussed the need for more information on tribal-related bills and for legislators to receive cultural and treaty training. Several tribal projects and programs were presented. Joseph McNeil described Sage Development Authority’s 235-megawatt wind project, which is paused because of federal permitting delays, and asked for state support to move it forward. Dave Arshambo described Wojou’s land regeneration, buffalo, food sovereignty, youth, and wellness programs. Later, Cheryl Carey of Sacred Pipe Resource Center introduced the needs of the urban Native population in Bismarck-Mandan and statewide, noting that many Native people live off-reservation and often fall through the cracks in state-tribal discussions. The committee adjourned for lunch and planned to continue with additional presentations afterward.

Transcript Highlights:

• This clarification law is consistent with the current tax code applicable to broadcasting and live and
• It helps ensure franchise franchise tax. Consisting between radio and television broadcasters.
• Communications aren't wrapped up into something that's being taxed on the franchise tax side by the big
• broad net of franchise tax.
• We currently do not have income tax. This will make sure that capital gains tax is part of that.

Transcript Highlights:

• The Internal Revenue Code as of January 1, 2026, including the provisions that are retroactive to tax
• have to do amended tax returns.
• No tax on tips. No tax. And so if you look at Chairman Olson's bill, you will see those in there.
• Here in Arizona, the legislature and the laws determine the tax code. So what she is..."
• "In Arizona, the legislature and the laws determine the tax code.

Keywords: 1182, all

Summary: The caucus focused on HB 2153, a tax conformity bill that would align Arizona statute with the Internal Revenue Code as of January 1, 2026, including retroactive provisions affecting tax year 2025. Staff explained that the bill excludes three federal provisions from H.R. 1: the additional $6,000 senior deduction, the increase in the state and local tax (SALT) deduction to $40,000, and the deduction for interest on new car loans. It also adds several Arizona-specific provisions, including a $6,000 deduction for certain retirement distributions for taxpayers age 65 or older, a $6,000 deduction for Roth IRA contributions, an increase in the dependent tax credit from $100 to $125, and a deduction for child and dependent care expenses above the federal credit. JLBC’s fiscal note was cited as a negative $441.3 million in year one, declining over the next two years. Chairman Livingston and other Republican members argued the bill was needed immediately because the Department of Revenue had already issued tentative forms assuming full conformity, creating confusion for taxpayers and businesses. They said the state needed a signed law as soon as possible to avoid amended returns, inconsistent filing rules, and uncertainty for small businesses. Livingston emphasized that the bill was intended to protect small businesses from having to keep two sets of books and said he was advising taxpayers not to file until the issue was resolved. Members also discussed the practical impact on small businesses, citing testimony that Arizona has about 700,000 small businesses employing well over a million people. Several exchanges clarified the difference between the governor’s November direction to the Department of Revenue and the bill before the committee. Staff explained that DOR normally assumes “simple conformity” and that the governor’s directive attempted to add “below-the-line” deductions through a worksheet, but that those items still require statutory authorization. Members said the governor’s action was confusing and characterized it as a press release rather than binding law. The committee also discussed the child care provisions, describing them as a federal-style deduction Arizona has not previously adopted and as one of the main new benefits in the bill. The caucus ended without a vote, and members were told the floor would begin at 10 a.m.

Transcript Highlights:

• It amends and reenacts two sections of the Code of Virginia relating to retail franchise agreements,
• It amends and reenacts two sections of the Code of Virginia relating to residential property owners,
• The substitute is technical in nature, removing a duplicative code number reference.
• credits are able to fully access existing tax relief measures that are provided for them in the code
• Related to affordable housing, religious organizations, and other nonprofit tax-exempt property.

Keywords: March 06, 2026 - Regular Session, 976, house, all

Transcript Highlights:

• child tax credit.
• I know we covered that earlier, that through tax... Property tax refunds.
• You would be eligible if you paid a tax refund if she has zero tax liability, although she pays taxes
• They do it via property tax. They do it via property tax.
• liability but still pay taxes through sales taxes and through property taxes, which are embedded into

Transcript Highlights:

• taxes, to be able to help fund growth.
• So as we look at what tax differential looks like statewide, All right, so as we look at what tax differential
• That particular section of code is just being pulled in.
• But it's already in code currently. Correct. So it would have to be...
• Do you know the section of code they were talking about? I'm not sure on the code specifically.

Keywords: 985, all