Transcript Highlights:

• Uh Sometimes adjusting for inflation.
• <00:40:42.000> to other conversations or adjustments to other conversations or adjustments
• Boards are right budget adjustments.
• > staff,<01:09:11.279> and sizing programs, adjusting staff, and sizing programs, adjusting
• <01:13:17.679> average<01:13:17.920> daily is the adjusted average daily is the adjusted

Keywords: 1187, senate, all

Transcript Highlights:

• Overall, Commerce is asking for an operating adjustment.
• Overall, Commerce is asking for an operating adjustment.
• Overall, Commerce is asking for an operating adjustment.
• <00:42:09.240> which agency-wide operating adjustment which agency-wide operating adjustment
• otherwise remain flat this adjustment otherwise remain flat this adjustment allows<01:24:51.280>

Keywords: 1187, senate, all

Transcript Highlights:

• So if one of those factors does<00:41:31.920> adjust does adjust does adjust um<00:41:33.839><
• That's adjustments.
• That's adjustments.
• That's adjustments.
• That's adjustments.

Keywords: 1191, senate, all

Transcript Highlights:

• to the, Notice that in the blue highlighted section, the last item, provider inflation adjustment to
• So we adjusted general fund there down by 214,580. That was for the inflator adjustment.
• On page 6, in the top blue section, same item there, provider inflation adjustment to 2% and 1.5%.
• On page 8, medical services in the blue section there, we also have provider inflation adjustment to
• 2% and 1.5% in the second year, resulting in an adjustment of negative $1.1 million in general funds

Bills: SB2015

Keywords: corrections, rehabilitation, prison budget, department of corrections, adult services, youth services, correctional facilities, Heart River correctional center, Missouri River correctional center, James River correctional center, minimum security facility, county jails, regional jails, deferred maintenance, capital construction, strategic investment and improvements fund, Bank of North Dakota, line of credit, tasers, body cameras

Summary: The Senate Appropriations Human Resources Division met to finalize changes to the human services budget bill and related amendments. Members discussed several items, including a proposed $5 million appropriation for the Altru Hospital project to address inflationary costs, with the rest of the funding question left for conference committee. They also agreed to keep the 10-year operating requirement language for the project and remove a matching-funds provision that was no longer needed. The committee spent considerable time on the OASIS child welfare IT system. Donna Auckland explained that the project is still in the RFP stage, with vendor selection and contract negotiation likely taking months, and that the system will require 50-50 federal matching authority. Based on that testimony, the committee agreed to reduce the general fund amount from $14 million to $6 million and use a line of credit for the remaining authority, while preserving the federal match authority so the contract can be signed and the project can proceed. Members also approved a technical fix to add governor’s designee language for the Children’s Cabinet, which had been missed in another bill already on the governor’s desk. Keith reviewed updated long sheets showing additional budget adjustments, including provider inflation changes, a $50,000 Family Voices grant, reductions to CARES Act COVID funds, and moving the $5-per-day basic care rate increase from ongoing to one-time funding. No formal votes were recorded in the transcript, and the committee adjourned with plans to reconvene Monday if the final bill version was ready.

Transcript Highlights:

• The third item is our DI program admin and benefit adjustments.
• There is a large current-year adjustment and a somewhat larger budget-year adjustment, just north of
• We reviewed the two salary adjustments, find no issues with those two.
• So this is with regards to the unfair labor practices adjustment.
• adjustment, which is one of CDCR's biannual population adjustments.

Keywords: 987, senate, all

Summary: The committee held an informational hearing on the Governor’s May Revision proposals for labor, public safety/judiciary, and transportation, and no votes were taken. In Part A on labor, the Employment Development Department reviewed proposals for EDD Next document management system funding, updated UI loan interest costs, disability insurance and paid family leave benefit and administration adjustments, WIOA funding changes, UI administrative and benefit changes, school employee benefit adjustments, an EMT training reappropriation, and a technical correction tied to EDD Next. PERB discussed funding tied to AB 28 and AB 1, including litigation-related workload and new jurisdiction over legislative employees. DIR presented proposals for legal unit reclassifications, two major IT modernization projects, a new Cal/OSHA emerging technologies unit, a COIA reappropriation, and trailer bill language on electronic assessment payments and the DWC director salary cap. CalHR proposed additional funding for a consolidated employee assistance program contract, and CalPERS and CalSTRS presented budget adjustments tied to investment costs and state contribution changes. Members focused heavily on UI debt and interest payments, asking the administration for a plan to reduce the outstanding loan and relieve employers. Finance said no specific repayment plan was included in the May Revision, while LAO said the state’s UI tax structure is structurally insufficient and that any debt payoff should be paired with tax-system reform. Senators also questioned EDD Next costs and timelines, PERB’s caseload and staffing needs, and DIR’s emerging technologies unit, with LAO noting that the unit would appear focused on physical workplace safety rather than broader AI labor issues. CalHR said the new EAP contract would consolidate services, improve access to clinicians, and lower costs relative to the current model. CalPERS defended higher external management fees as part of a strategy to pursue higher net returns, while some members pressed for more transparency about private investments; CalSTRS said it was not prepared to address investment-strategy questions at this hearing. Public comment in Part A was dominated by advocates urging support for an immigration enforcement emergency relief fund, along with comments supporting the Jails to Jobs proposal, the Apprenticeship Innovation Fund, and additional PERB funding. The chair noted that many of the immigration-related requests might fall under other committees and said staff would follow up. In Part B, Finance and LAO outlined judicial branch and DOJ May Revision items, including funding for court interpreter services, appellate court security, lactation room implementation delays, courthouse construction reappropriations, and DOJ budget increases. LAO recommended approving the language-access proposal with a report on reducing interpreter cost growth and reducing the General Fund backfill for state court facilities by $10 million on an ongoing basis.

Transcript Highlights:

• adjustment proposal in the bill. adjustment proposal in the bill.
• <00:53:05.520> um adjustments um adjustments um and<00:53:06.840> you'll<00:53:07.040><
• <00:58:53.560> of<00:58:53.640> 34.879 adjustment of 34.879 adjustment of 34.879 million
• adjustment for fiscal year 2027. adjustment for fiscal year 2027.
• uh adjustment uh the cost of the adjustment<01:04:43.120> is<01:04:43.560> is<01:04:43.760

Keywords: 1187, senate, all

Transcript Highlights:

• <00:36:04.079> gross recipients have family adjusted gross recipients have family adjusted
• Earlier include increasing the appropriation or adjusting the parameters within the program.
• And then the final change that was made was an adjustment to the lifetime eligibility for the program
• The family has two students currently in college and has an adjusted gross income of under $75,000.
• adjusted gross income of under $85,000. adjusted gross income of under $85,000.

Keywords: 1187, senate, all

Transcript Highlights:

• I believe the appropriation was adjusted, but I believe based on our current projections we will be short
• So now do we have to adjust this ask now through you, Madam Governor?
• that we affected, because the cost of living in Connecticut is higher than, you know, we haven't adjusted
• We did make, like I said, we did make an adjustment. You know, we haven't adjusted for that.
• We did make, like I said, we did make an adjustment this past session, but we have many more people that

Keywords: 962, all

Summary: The Finance Advisory Committee approved the minutes from its May 14, 2026 meeting and then considered four fiscal transfers. FAC 2026-9 for the Office of the State Controller transferred $4.345 million among fringe benefit accounts in the General Fund and Special Transportation Fund. Members questioned several employee benefit accounts, including active and retiree health care, Social Security, higher education alternative retirement, and OPEB; agency staff explained the transfers were based on updated year-end projections, with some accounts showing surpluses and others needing additional funds. The item was approved, with two no votes noted. FAC 2026-10 for the Military Department transferred $150,000 from the Honor Guards account to personal services and Governor’s Guard accounts to cover operational needs, and it was approved without opposition. FAC 2026-11 for the Department of Social Services transferred $3.3 million among accounts. Most of the discussion focused on a surplus in the substance use disorder waiver/reinvestment account, lower-than-expected TANF/TFA caseloads, federal family planning backfill requirements, and staffing challenges in eligibility operations. DSS said some funds remained unused because a residential care vendor did not enter into a contract, some reserves were intended for future multi-year investments, and eligibility staff require 12 to 18 months of training; the item was approved. FAC 2026-12 for the Department of Children and Families transferred $3.05 million among accounts for year-end operational needs. Members asked about closures of day treatment and community-based prevention programs, and DCF said children were transitioned to other providers without service interruption, with closures driven by provider decisions and financial viability. DCF also explained that some prior funding had been used as gap funding and that ongoing support had been built into the budget. The committee approved the transfer and then adjourned.

Transcript Highlights:

• NOW, WE HAVE ADJUSTED OUR OUTLOOK.
• IN TERMS OF REVENUE ADJUSTMENTS, WE'VE DONE A COUPLE DIFFERENT THINGS THAT THIS YEAR OR TOOK ACCOUNT
• USUALLY WE FOCUS ON ONE-TIME TRUST FUND TRANSFERS AND MAKING A REVENUE ADJUSTMENT WITH THAT PIECE.
• SO A VERY SIGNIFICANT ADJUSTMENT BASED ON HOW THE LEGISLATURE HAS BEEN LOOKING AT THIS.
• EVEN TAKING ACCOUNT OF THE REVENUE ADJUSTMENTS AND WHAT WE CONSIDER TO BE A MANDATORY MINIMUM RESERVE

Keywords: 999, senate, all

Transcript Highlights:

• Agencies routinely adjust fees to account for inflation, staffing needs, and program demands.
• Requiring a two-thirds legislative vote every time these adjustments are needed would add unnecessary
• When agencies cannot adjust fees to cover the cost of regulated industries and programs, those costs
• or the costs of providing that regulatory oversight increases, a director is given the ability to adjust
• Arizona has already expanded the ESA voucher program statewide and public schools are still adjusting

Bills: SB1142, SCR1028

Keywords: scholarships, tax credit, education funding, nonprofit organizations, Arizona Revised Statutes, constitutional amendment, state revenue, tax policy, legislative approval, two-thirds vote, 1182, all

Summary: The House Ways and Means Committee heard Senate Concurrent Resolution 1028, which would send to voters a constitutional change narrowing an existing exception to Arizona’s two-thirds vote requirement for tax increases. The resolution would require legislative approval for increases in state revenue through fees and assessments that are authorized by statute before January 1, 2027, and set by a state officer or agency without a prescribed formula, amount, or limit. The sponsor argued the measure would close a loophole that has allowed agencies to raise fees without direct legislative accountability, while opponents said it would make it harder for agencies to adjust fees for inflation, operations, and regulatory costs and could shift costs to taxpayers or slow services. After testimony and debate, the committee voted 5-3 with one absent to return SCR 1028 with a due pass recommendation. The committee then took up Senate Bill 1142, which would have Arizona opt into a federal tax credit program for donations to scholarship-granting organizations. Supporters said the measure would bring new private scholarship funding into Arizona at no cost to the state, expand school choice, and help students with tutoring, special needs services, transportation, and other educational expenses. Opponents argued the federal program was not yet fully written, lacked clear guardrails, and could further strain public schools by diverting resources away from the majority of students who remain in the public system. Committee members debated whether the program would benefit Arizona students without affecting state funds, and whether more transparency and rules were needed before adoption. After discussion, the committee voted 5-3 with one absent to return SB 1142 with a do pass recommendation. Several members explained their votes on both measures, with supporters emphasizing voter choice, accountability, and limiting fee increases, and opponents emphasizing the need for revenue, public school funding, and caution about the unresolved federal scholarship rules.

Transcript Highlights:

• Annual conformity is to the definition of federal adjusted gross income for personal income purposes,
• So pretty much a neutral situation, other than the adjustments related to the One Big Beautiful Bill.
• There's a few adjustments on the business side.
• The user fees are relatively flat and typically need periodic adjustments.
• There are some states out there that adjust the motor fuel tax each year based on CPI or some sort of

Keywords: 994, senate, all

Summary: The Senate Finance Committee met with a quorum present and first approved the minutes from the January 15 morning meeting. The main agenda item was the Department of Revenue’s budget and revenue presentation from Secretary Eric Nelson, Deputy Secretary Peter Shirley, and Deputy Secretary Mark Mucco. Nelson said the state remains double-A rated with a positive outlook, the budget includes a 5% personal income tax reduction, and the 2027 general revenue estimate is $5.493 billion, up $170 million from the prior year. Shirley gave an economic overview, saying West Virginia is forecast to see continued but slowing employment growth, continued wage growth, gains in private education/health services and business services, declines in some sectors, improving labor force participation relative to the nation, and strong recent net in-migration. He also noted continued growth in natural gas production and a modest rebound in coal production, though coal faces longer-term demand pressure. Mucco reviewed revenue trends and said 2025 collections were about $5.5 billion, below the prior year but above estimate, with personal income tax and sales tax driving the surplus. He explained that the forecast incorporates the 5% PIT cut and annual conformity to the federal One Big Beautiful Bill Act, including changes such as Section 179 expensing, bonus depreciation, R&D expensing, business interest deductions, and a new manufacturing facility expensing provision. He also discussed the effects of tax credits, severance tax volatility, declining tobacco revenues, and health care provider tax changes tied to federal Medicaid rules. He said road fund revenues are largely flat absent policy changes, and county commission revenues are growing faster than state revenues. Members asked about when new economic development projects like NewCore would appear in the projections, how much 20,000 new jobs would matter, whether the department had a calculator for job-growth impacts, the status of recent tax cuts, road fund growth, tobacco/vape taxation, and whether migration data could be broken down by county. The witnesses said major projects are not yet in the S&P-based forecast but would likely add jobs, wages, and tax revenue over time; they estimated 20,000 jobs would be a significant increase. They also said the state is unlikely to hit the current personal income tax trigger in the near term. No substantive votes were taken beyond approving the minutes, and the committee adjourned after a motion carried by voice vote.

Transcript Highlights:

• But Miami-Dade and Broward County constitute about 75% to 80% of all the Value Adjustment Board matters
• And what did that do to your volume of value adjustments?
• The second paragraph there is time adjustment factors. Why is that important?
• So in the time adjustment factors that the Department of Revenue applies, they would take that, do the
• So again, you had some negative adjustments on that.

Summary: The Committee on Finance and Tax met with a quorum present and heard a presentation from the Property Appraisers Association of Florida on ad valorem valuation, exemptions, and the property tax process. Lauren Levy reviewed the legal and historical framework of Florida property taxation, including Save Our Homes, the 10% cap on non-homestead assessments, portability, tangible personal property exemptions, TRIM notices, and the distinction between taxable value and millage rates. He emphasized that property appraisers are independent constitutional officers who assess just value, administer exemptions, and are overseen by the Department of Revenue, with values and exemptions generally determined as of January 1 and subject to challenge through the Value Adjustment Board or circuit court. Mike Twitty described the mass appraisal process in Pinellas County, explaining how property appraisers value large numbers of parcels using the same core approaches as fee appraisals but with statistical testing, field reviews, aerial imagery, and technology. He discussed the importance of budget, staffing, and the January 1 valuation date, and noted that recent hurricanes caused significant damage, increased petitions, and required new procedures to help property owners with value reductions and FEMA-related issues. Paul Polk focused on Department of Revenue oversight, explaining sales ratio studies, uniformity measures such as COD and PRD, time adjustments, sales qualification reviews, and in-depth studies that can lead to corrective action if assessment standards are not met. He also noted that the Department reviews property appraiser budgets to preserve independence from county pressure. Senators asked about the supersized homestead concept, DOR review and rejection standards, value trends, and the impact of storms and new construction on taxable value. Twitty and Polk said value growth has been driven by a mix of new construction, market appreciation, cap resets, and storm-related adjustments, while noting that some counties saw market value decline even as taxable value rose. They also said some property tax relief proposals would be easier to implement than others depending on how local tax bills are structured, especially where law enforcement millage is separately identified. No votes were taken on legislation, and the committee adjourned after the presentation.

Transcript Highlights:

• However, we're working with our field department on our upcoming December bond sale, as well as adjustments
• effort that we've put into that plan, we could expand that research and find some opportunity to adjust
• I understand the school district's desire to look at adjustment of boundaries for your schools.
• Sierra Middle School is the adjacent school to us, but Roswell hasn't really adjusted boundaries for
• We want to show opportunity for changing enrollment and making those adjustments where we can with our

Transcript Highlights:

• We'll take a married couple with two children, an adjusted gross income of $60,000, and a fairly simple
• gross income of children, an adjusted gross income of $60,000,<00:06:58.120> and<00:06:58.280
• And as I stated before, by adjusting the tax brackets, we could target the lowest individuals here.
• And as I stated before, by adjusting the tax brackets, we could target the lowest individuals here.
• And as I stated before, by adjusting the tax brackets, we could target the lowest individuals here.

Keywords: 1183, house

Transcript Highlights:

• <00:04:33.759> On Operating Adjustment. On Operating Adjustment.
• On line 562, House File adjustments.
• Funding the operating adjustment adjustment adjustment for<00:42:15.680> state<00:42:16.480>
• Rates within the DWRS are adjusted every other year; a 2% annual adjustment is below the rate of inflation
• Rates within the DWRS are adjusted every other year; a 2% annual adjustment is below the rate of inflation

Bills: HF2434

Keywords: healthcare, personal care assistance, worker retention, disability services, state funding, 1183, house

Transcript Highlights:

• >> So we calculate a power cost adjustment each month as a practice where we literally take our cost
• , we actually artificially buy down that power cost adjustment by $40,000.
• > as<00:13:59.600> a<00:13:59.760> practice adjustment each month as a practice
• adjustment by $40,000. adjustment by $40,000.
• Meer had mentioned a monthly adjustment and she was wondering, as a percentage, what it looks like to

Keywords: 1183, house

Summary: House File 3296, as amended, was heard in committee and laid over. The bill would extend an existing exemption in Minnesota’s energy conservation/efficiency program calculations so that certain data centers, like crypto-based data mining operations, would not be counted in a utility’s gross annual retail sales if the new load increases the utility’s base load by 40% or more. Representative Gilman and testifier David Meyer of Glenco Light and Power argued the change is needed because large data loads can make the 1.5% annual savings target effectively unattainable for smaller municipal utilities, and they said the added revenue from the facility has helped lower rates for other customers. Ken Sulum of the Minnesota Municipal Utilities Association supported the bill, describing it as narrowly drafted to address mid-sized data centers that do not fit other relief provisions but still create local utility problems. Sarah Wolf of Minnesota Interfaith Power and Light opposed the exemption, arguing that energy efficiency remains important amid rising demand and grid stress from data centers, and that large users should continue contributing to efficiency efforts rather than being exempted. Members raised questions about whether the facility had a long-term contract, whether the customer was helping lower rates, and how much savings were being passed on to ratepayers. Meyer said the customer had a three-year agreement extended another three years, the infrastructure costs were borne by the customer, and the facility’s revenue has allowed Glenco to reduce rates by about half a cent per kilowatt hour through a $40,000 monthly buy-down of its power cost adjustment. Some members expressed concern that data centers should continue to improve efficiency over time, while others noted the bill’s focus on smaller utilities facing disproportionate impacts.

Transcript Highlights:

• Again, you know, I think they work with our waiver support coordinator as needed to adjust those.
• But I guess there's a possibility that we could make an adjustment.
• And so that's an additional adjustment, which is a pretty substantial adjustment on the MLR calculation
• At what point is encounter data so reliable as a metric to justify a rate adjustment?
• I can't say what has been used in the past for a mid-year rate adjustment, unfortunately.

Summary: The Health Care Budget Subcommittee took up two bills and then continued oversight discussions with APD and AHCA. CS/HB 27, the Social Work Licensure Interstate Compact, was presented as a way to let Florida social workers practice in other compact states and vice versa; AARP, the Florida Chamber, and NASW Florida supported it, and the bill passed favorably. HB 1127, a child welfare bill, would create a treatment foster care pilot for children with high behavioral needs, improve DCF data collection on commercially sexually exploited children, and expand recruitment for protective investigators and case managers; the bill also passed favorably after brief supportive testimony. The committee then questioned APD at length about the iBudget waiver waitlist, enrollment pace, spending projections, and provider capacity. APD said it had sent more than 1,100 interest letters in categories 3, 4, and 5, enrolled 1,124 people so far this year, and expects to spend about 96.4% of its waiver appropriation, leaving roughly $82 million unspent. Members pressed APD on why prior discussions suggested more reserve was needed, how long the SANS process takes, whether category 6 could be expanded, and whether the agency has enough waiver support coordinators and direct support providers. APD said it has about 1,061 waiver support coordinators statewide, adequate capacity for current enrollees, but would need further analysis if the legislature directed a much larger enrollment increase. Members also asked about outreach, annual maintenance of the waitlist, portability for military families, and whether communication efforts should be privatized. Finally, AHCA walked the committee through the 2023 Achieved Savings Rebate (ASR) report for Aetna and explained how the report is used for financial monitoring, rebate calculations, and transparency. AHCA said the ASR is separate from the medical loss ratio (MLR) calculation, though both are reviewed, and that Florida uses the ASR mechanism rather than an MLR remittance requirement to recover funds from plans. Members asked about related-party disclosures, CVS/Caremark relationships, expanded benefits, encounter data, network adequacy penalties, denials and appeals reporting, interest earned on capitation payments, and whether rate increases were reaching providers. AHCA and the outside auditors said they review the plans’ reported data, reconcile it to underlying records, and can assess liquidated damages for network adequacy violations; several members requested follow-up data on rebates, interest, provider capacity, and related-party reporting.

Transcript Highlights:

• We can adjust the goal. And clearly the goal was unrealistic and needs to be adjusted.
• why they would adjust—but there’s no requirement that they then factor that in to that adjustment.”
• “No requirement that they then factor that in to that adjustment.
• It’s just a reason to start the conversation that the rule might need to be adjusted.
• So this is, I think, an appropriate adjustment or correction, five years.

Keywords: 988, house, all

Transcript Highlights:

• We can adjust the goal. And clearly the goal was unrealistic and needs to be adjusted.
• why they would adjust, but there's no requirement that they then factor that in to that adjustment..
• . ...no requirement that they then factor that in to that adjustment.
• It's just a reason to start the conversation that the rule might need to be adjusted.
• So this is, I think, an appropriate adjustment or correction: five years.

Summary: The Assembly Transportation Committee heard several bills focused on active transportation, transit, road safety, and local enforcement. SB 569 would restrict removal or downgrading of bikeways built with state General Fund dollars for at least 20 years, require public hearings before major changes, and was supported by bicycle advocates and some local and environmental groups. The City of Encinitas opposed the bill, arguing it could limit needed safety fixes and should apply only to future projects; committee members discussed whether the bill still allowed safety-based modifications. The bill passed on a due pass vote to Appropriations. SB 741 would streamline the Low-Carbon Transit Operations Program by reducing administrative burden and giving transit agencies more flexibility to use funds for service improvements, fare programs, and other transit needs while maintaining oversight and disadvantaged community requirements. Transit agencies and advocacy groups supported the measure, saying it would help agencies respond to post-pandemic ridership and financial challenges. The committee approved the bill on a due pass as amended vote to Appropriations. The committee also heard SB 1167, which would tighten consumer protections by clarifying that high-powered e-motos and similar motor vehicles are not e-bikes, requiring clearer disclosures and labels, and improving crash reporting. Supporters said the bill would reduce confusion and improve safety for riders, pedestrians, and parents; the Motorcycle Industry Council opposed unless amended, arguing the term “e-bike” is used broadly and the bill could affect existing businesses. The bill passed to Appropriations. Later, SB 953, dealing with vehicular manslaughter cases dismissed through misdemeanor diversion, would add DMV points so fatal conduct remains reflected on driving records; the bill was supported by the victim’s family and safety advocates and passed to Appropriations. The committee then heard SB 1218, which would let local agencies boot vehicles tied to repeated unpaid illegal dumping citations instead of using DMV enforcement. Oakland officials and community groups supported the bill as a needed deterrent, while the ACLU opposed it as punitive debt collection without a sufficient nexus to the vehicle. The bill passed to Appropriations. Finally, SB 739 would revise the Clean Miles Standard for rideshare companies by allowing CARB and CPUC to adjust electric vehicle mileage targets in light of current market conditions; Uber and Lyft supported the flexibility, while clean air advocates began raising concerns about weakening climate goals as the transcript cut off.

Transcript Highlights:

• You see it a little bit from 2019 to FY23, and the reason for that is households' income adjust out of
• The allowable percentage cap adjustment. So that's that 3% cap.
• They had talked about adjusting that.
• They talked about levy adjustments, state funding, and other changes.
• Looking at the levy adjustments, the only one where that was identified was in the counties.

Summary: The committee met to receive updates from the Tax Commissioner’s office on property tax relief programs and related compliance work. Commissioner Brian Croshys reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting that the Homestead program expanded significantly after HB 1158, that some households are “adjusting out” of eligibility as incomes rise, and that the committee may want to consider indexing income thresholds. Members asked for additional data on bracket breakdowns, possible costs of eliminating income limits for seniors, and how many households are zeroed out by the combined programs. Croshys also discussed the simpler administration of the disabled veteran credit, the growth in participation, and the heavy workload and auditing safeguards built into the new primary residence credit system. He said the department found no material compliance findings and that the program is designed to be digital-first, with county auditors and the Tax Commissioner’s office both involved in review and notification. The committee recessed for lunch and later reconvened, with the chair noting that more detailed PRC information would likely be available at a September meeting. Shelly Myers then presented the statewide property tax increase, or “zero growth,” report and the 2025 statistical report. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and which jurisdictions showed the largest percentage changes in countywide, citywide, school district, and park district levies. In the statistical report, she summarized recent trends in assessed values: agricultural values remained relatively flat, while residential, commercial, and centrally assessed property values increased over the past five years. She also reviewed statewide tax levies by property class and clarified that centrally assessed growth figures were annual averages. Members discussed how shifts in land use and annexation can make it appear that tax burdens are moving from ag to residential/commercial property. Myers then summarized the interim study on the 3% levy limitation under HB 1176, saying most counties complied without budget changes, while some used hiring freezes, deferred purchases, or reserve funds; 23% of counties had to reduce levies, and the affected funds were mainly general, road and bridge, and weed control. She said 12 counties reported zero new growth in the data and that 35 counties reported not using all of their cap. The committee also received an oil tax presentation from Croshys on the stripper well extraction tax exemption. He outlined the number of active stripper wells, the production and revenue implications of the exemption, and projections for future biennia under different tax scenarios. He said the exemption represents substantial savings to operators but also corresponds to production tax revenue that would otherwise be collected, and he emphasized that future outcomes depend on oil prices, well counts, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly answered a question about why Red River wells have a different production threshold than Bakken wells, explaining it was tied to completion costs and lateral length. The committee then heard from Charlie Gorecki of the EERC, who presented an analysis of typical Bakken well decline curves and argued that most oil is produced before a well reaches stripper status, but that keeping wells open and investing in refracturing or other interventions can recover additional production. No votes were taken during this portion of the meeting; the main actions were receiving reports, asking for follow-up data, and scheduling further discussion for a later meeting.