Transcript Highlights:

• The bill also gives OIR the authority to require affiliates to refund improper transfers back to the
• I think I heard you say affiliates will provide refunds.
• the money to make sure that it's properly managed. refunds.
• And would that refund trickle down to their property insurer, to the insured? You're recognized.
• So, yes and no, but not specifically from that refund. >> You're recognized. Thank you.

Summary: The committee met with a quorum and heard several insurance and banking bills. HB 1399, relating to property insurance affiliates, would increase Office of Insurance Regulation oversight of transactions between property insurers and affiliates, require fair-and-reasonable documentation, review of dividends and asset pledges, contract termination clauses, affiliate registration, and penalties for violations. Members from both parties generally supported the goal of transparency and accountability, though some raised concerns about costs and whether the bill would actually return money to insureds. The bill was reported favorably. HB 427, on public adjuster contracts, would allow vulnerable adults or their legal representatives to rescind public adjuster contracts without penalty, reflecting the sponsor’s personal concerns about protecting elderly and otherwise vulnerable family members from predatory contracting. Public testimony included support from several industry and elder-law groups, while the public adjuster association warned the bill could unfairly target one profession and urged broader language. Members debated whether the bill should be expanded to cover other solicitations and whether legal representatives should be treated differently, but the bill was ultimately reported favorably. The committee also approved HB 893, which aligns bank handling of law-firm trust accounts with Florida Supreme Court rules and supports legal aid funding, and HB 767, a transparency bill requiring insurers to provide consumers with plain-language explanations of rate increases and related factors. Members emphasized consumer education and clearer disclosures, and HB 767 passed 2-0. Later, HB 381, the Office of Financial Regulation agency bill, was amended and reported favorably; it updates financial regulation provisions including cybersecurity-related requirements, money services business rules, credit union and financial institution provisions, and fee timing. HB 777, a related public-records bill protecting nonpublic personal information submitted to OFR, was also heard and moved forward without opposition.

Transcript Highlights:

• House Bill 2010 provides requirements for a seller of a digital good, including providing a prorated refund
• to a purchaser of a digital good, and limits the time period for receiving the refund to 10 years after
• The Senate amended the bill by reducing the time period for receiving a refund to five years after the
• The Senate amended the bill by reducing the time period for receiving a refund to five years after the

Keywords: 1182, all

Summary: The meeting was a Republican caucus review of several Senate and House bills, with staff summarizing committee amendments and members indicating whether sponsors concurred with Senate changes. Topics included electronic monitoring in residential rooms (SB 1041), dental school complaint forwarding and licensure exemptions (SB 1168), revitalization district contracts (SB 1189), timeshare salesperson licensing (SB 1274), veterinary telehealth prescribing (SB 1286), insurance zero-estimated-exposure policies (SB 1428), advanced air mobility funds for border security (SB 1457), death benefits for law enforcement pilots (SB 1503), ATV definitions (SB 1519), pet and fowl restrictions in planned communities (SB 1582), and pharmacist independent testing/treatment authority (SB 1713). The caucus also reviewed education-related measures on school district self-insurance procurement (SB 1497) and a strike-everything amendment to SB 1118 that instead allowed duplexes, triplexes, fourplexes, and townhomes in historic areas if compatible with surrounding character. The group then considered several blue-sheet House bills. HB 2120 made technical changes to align property-tax disability language with updated statute; the sponsor concurred. HB 2174 changed terminology from advisory organization to modeling and data organization and required model filing; the sponsor concurred. HB 2203 directed ADE to review statutory reporting requirements and report recommendations to the legislature; the sponsor concurred. HB 2383’s Senate amendment simply designated a 2014 trampoline court law as “TIE’s law,” with the sponsor concurring. HB 2877 was amended into an alternative education pathway for certified veterinary technicians, and HB 2875 adjusted municipal and county drone restrictions near airports, expanding the relevant airport buffer and preserving some local authority. Additional bills discussed included HB 2428 on voluntary county emissions-reduction credit permits, HB 2176 on DHS health care institution complaint investigations, and HB 2050 on radiologic technology standards and radiologist assistant supervision. Members discussed that HB 2050’s Senate changes narrowed some supervision provisions to rural counties and critical access hospitals, prompting questions about the scope. Finally, HB 2010 on digital goods refunds was amended to shorten the refund window from 10 years to five years, but a sponsor said the amendment contained a drafting error and refused concurrence, meaning a conference committee would be needed. The caucus then concluded.

Transcript Highlights:

• And as part of that, we might also be ordering an institution to provide refunds.
• Institutions that close before the students are able to complete their programs owe their students refunds
• last five years, how many schools, bad schools, have been shut down, and the students had to seek a refund
• shut down from bad operation, and to the point that they have gone bankrupt and closed down and refunded
• an insurance measure, and when the students finish, the amount that they have contributed can be refunded

Summary: The joint Sunset Review Oversight Hearing focused on the Bureau for Private Postsecondary Education (BPPE) and its reauthorization, operations, enforcement, fiscal condition, and student protections. Committee leaders and DCA officials praised the Bureau’s recent improvements in data systems, licensing, inspections, and enforcement, while noting the Bureau’s role has become more important as federal higher education oversight weakens. Bureau Chief Deborah Cochran said the agency has met its inspection mandate for the first time since the law was enacted, increased citations and disciplinary actions, reduced pending complaints, and used data tools to identify risk and monitor institutions more effectively. A major portion of the hearing centered on student harm, especially school closures, transcript access, predatory recruiting, and the Student Tuition Recovery Fund (STRF). Members asked how the Bureau protects students when schools close, whether bad actors can reopen under new entities, and whether enforcement tools are strong enough. Cochran said the Bureau can cite, fine, place schools on probation, revoke licenses, and order refunds, but it is seeking new authority to deny approval to operators who previously closed schools improperly or failed to refund students. She also said the Bureau is tracking ownership data and is concerned about institutions targeting immigrant and visa students. On STRF, Cochran explained that the fund is currently healthy, assessments are at zero because the balance is above the statutory target, and the Bureau paid about 1,100 claims totaling roughly $17 million over the last four years. Several members questioned the fairness of the assessment structure and discussed alternatives such as surety bonds, but the Bureau said STRF is working well and no change is needed at this time. Fee increases and the Bureau’s structural deficit were another major topic. Cochran said the Bureau reduced costs by eliminating positions, streamlining inspections, improving data analysis, and shifting some student-relief costs to STRF, but that legislative action is still needed to address the deficit. She said the proposed fees were based on workload analyses and that application fees generally match service costs, while annual fees are designed to cover most of the Bureau’s revenue needs. Some members and stakeholders criticized the proposed increases as too high, especially for out-of-state registration and campus fees, while others argued the Bureau needs sufficient resources to regulate effectively. Public commenters from private schools, Northeastern University, San Joaquin Valley College/Carrington College, and TICAS generally supported the Bureau’s mission and reauthorization, but urged changes such as risk-based oversight, better transcript protections, stronger limits on repeated provisional approvals, and more targeted fee and STRF reforms. No votes were taken, and the hearing ended with no formal action beyond discussion and receipt of testimony.

Transcript Highlights:

• six months after a set of criteria we're laying out in this amendment, then the institution has to refund
• What's the percentage of students that end up getting a refund versus students that take the courses,
• You indicated that there were no refunds. Is it because of the provision?
• You indicated that there were no refunds.
• Is it because of the provisions that they attach to the refund requirements that were too extraneous

Summary: The Higher Education Budget Subcommittee heard and advanced House Bill 1145, which clarifies that public charter schools may participate in the CAP Grant Fund. The bill’s amendment expanded a separate “money-back guarantee” concept for state colleges, requiring participating institutions to offer six eligible programs and refund tuition if graduates do not find qualifying employment within six months under standardized job-search requirements. Members asked about refund rates, student notification, fiscal impact, and whether the proposal accounted for disability or out-of-state job searches. Public testimony on the amendment and bill was in support from Nathan Hoffman of the Foundation for Florida’s Future, and the committee adopted the amendment and reported the bill favorably as a committee substitute by a 16-1 vote, with Representative Aristide voting no over the charter school issue. The committee then received presentations on the William L. Boyd IV Effective Access to Student Education (EASE) Grant and the private nonprofit college sector. Department of Education staff explained that EASE, created in 1979, provides tuition assistance to eligible full-time undergraduates at participating private institutions, with a 2024-25 maximum award of $3,500 and an additional EASE Plus incentive of up to $850 for students in high-demand fields. The department reviewed the program’s funding history, disbursement process, and accountability metrics, including access, affordability, graduation, retention, and postgraduate employment/continuing education. Members asked about award proration, eligibility for other aid, religious-program restrictions, and why some institutions had low or unavailable graduation-rate data. ICUF President Robert Boyd argued that EASE is a strong return on investment and described ICUF institutions as not-for-profit, four-year schools serving many Pell-eligible, adult, military, and minority students. He said the sector produces a significant share of Florida’s bachelor’s, graduate, nursing, and education degrees, and highlighted ICUF’s dashboard with additional transparency metrics, program earnings data, and net price calculators. Boyd and members discussed graduation and completion rates, NCLEX passage rates, affordability, institutional flexibility, and whether schools with lower graduation rates should be compared differently because of their student populations. The presentations ended with no further business, and the meeting adjourned.

Transcript Highlights:

• Special language allows appropriation transfers between refund line items.
• The report says it supports refunds processing for various refunds, including sales tax, motor vehicle
• The report says it supports refunds processing for various refunds, including sales tax, motor vehicle
• It is a low GR release month for us just because collections and refunds being what they are across state

Summary: The committee considered a series of appropriation, transfer, and review items, approving most requests in Sections B through J. These included temporary appropriations for state technology upgrades, personnel management, court reporters and interpreters, crime victim claims, juvenile sex offender assessments, radiation lab testing, higher education workforce grants, an ARPA grant for the UAFS LPN program, an IIJA grant for geological/critical minerals work, a restricted reserve transfer for 102 State Police vehicles, a transfer to the Arkansas Heroes Program, several cash fund requests for the Real Estate Commission HVAC and AV needs, and overtime appropriations for Emergency Management and Military. One budget classification transfer request from the Commissioner of State Lands for $250,000 to cover operating expenses tied to a new building was discussed at length but failed on the vote after questions about the lease and operating costs. A major portion of the meeting focused on a $25.7 million pay plan appropriation request for 15 agencies. Members questioned why the Department of Human Services had not requested additional pay-plan dollars for human development centers, where DHS acknowledged staffing shortages, high turnover, and heavy overtime but said the issue was not lack of pay-plan funding. DHS was asked to provide a written plan to address staffing problems. The Department of Corrections testified that the pay plan had improved retention and hiring, and committee members asked for follow-up data on vacancies and staffing outcomes. Members also clarified that the pay-plan request was appropriation only, not new funding, and approved it. The committee then reviewed fund reports, including the restricted reserve, Budget Stabilization Trust Fund, Tobacco Settlement, State Central Services, Education Adequacy, Medicaid Trust Fund, IIJA, and Revenue Services transfer reports. DHS and DFA were questioned closely about the Medicaid Trust Fund, with members noting a $90 million February draw and asking about projected year-end balances; DFA and DHS said February was a high-expense, low-revenue month and projected the fund would remain solvent through the fiscal year, ending between $150 million and $200 million, while a second $100 million set-aside is planned for FY27. The committee also discussed a state hospital damage report, where DHS explained that insurance proceeds would not fully cover the repair costs because of depreciation and the age of the buildings; members expressed concern that the state would recover far less than originally expected, and DHS said any additional insurance recovery would be limited and returned to restricted reserve.

Transcript Highlights:

• IN DEFENDING THIS I KNOW THERE IS A REFUND THAT HAS BEEN REQUESTED OUT THERE AT YOUR AGENCY, HAVE YOU
• THE FINAL AMOUNT IN QUESTION FOR A REFUND IS ROUGHLY AROUND 200,000 PLUS?
• BUT BECAUSE THIS IS CURRENT LITIGATION, I DON'T WANT TO MAKE ANY COMMENTS ABOUT THE AMOUNT OF THE REFUND
• DO YOU ANTICIPATE KNOWING THIS HAS BEEN BROUGHT TO LIGHT ANY TYPE OF REFUND TO THOSE WHO HAVE PAID TO
• YOU ARE AWARE OF ANY SITUATION WHERE THERE IS A REFUND REQUEST ON ADOPTION PRESENT IT COULD RESULT IN

Keywords: 999, senate, all

Transcript Highlights:

• They can get 100% of their refund if they want it. This doesn't change that.
• It just says that the mandatory refunds required by DRRA would just be phased a little bit smoother.
• They can get 100% of their refund<01:13:51.840> if<01:13:52.000> they<01:13:52.159>
• Um this doesn't refund if they want it. Um this doesn't change<01:13:54.000> that.
• cap allows for we prorrate the refund cap allows for we prorrate the refund the<01:26:59.199>

Keywords: 1191, senate, all

Transcript Highlights:

• to a local government, and then the local government goes through a very tedious process to get a refund
• to a local government, and then the local government goes through a very tedious process to get a refund
• to a local government, and then the local government goes through a very tedious process to get a refund
• to a local government, and then the local government goes through a very tedious process to get a refund
• <00:27:16.679> is<00:27:17.159> due<00:27:18.159> but acknowledge the refund

Keywords: 1187, senate, all

Transcript Highlights:

• For my federal tax refund, they have averaged an increase of 18% year over year, which I believe the
• And with tax refunds, allowing people to have that discretion in money in their pocket.
• that they have are their refunds and they get to keep them.
• Literally make sure everybody who's received a refund so far gets to keep it, and we will not take it
• And then it manages those refunds going forward and the taxes that we are not increasing their taxes

Keywords: 1182, all

Transcript Highlights:

• On SB 189, you've got the 72-hour hold or refund.
• We just describe that process like the hold and the refund.
• That is a 72-hour hold or a full refund of transactions for new users, those users who are in within
• gt; Mhm.<00:17:50.800> or<00:17:51.040> a<00:17:51.120> full<00:17:51.480> refund
• >> Mhm. or a full refund of transactions for<00:17:53.840> new<00:17:54.280> users,<

Keywords: Meeting Start 00:00 Call to Order and Roll Call 00:11 Discussion SB 97 01:06 Vote SB 97 12:42 Discussion SB 189 14:11 Vote SB 189 18:12, 958, all

Transcript Highlights:

• Secondly, we note that the Department of Taxation had asked that refund claims be filed by April 20th
• adjourned by then, so we would hope that there would be at least a method to do some kind of protective refund
• The Department of Taxation had asked that refund claims be filed by April 20th of 2025, but the legislature
• April 21st to avoid the statute of limitations issue, we would try to be expedient in issuing the refunds
• c><00:14:06.160> in<00:14:06.639> issuing<00:14:07.240> the<00:14:07.720> refunds

Keywords: 912, senate, all

Summary: The committee heard testimony on a series of tax, budget, and policy bills. On SB 325 and SB 326, the Tax Foundation testified and the committee later recommended passage with amendments. SB 721, SB 1278, and SB 1465 also drew Tax Foundation testimony focused on technical corrections and effective-date issues; SB 1278 was strongly supported by the Hawaii Restaurant Association and other restaurant and business groups, who argued the bill should extend tax relief to the federal Restaurant Revitalization Fund because it served the same purpose as earlier COVID relief programs. A bar owner also testified in support, describing severe pandemic-related losses and lack of government assistance. The Department of Taxation asked about the estimated fiscal impact of SB 1278, which was stated to be about $16.8 million and not including interest. The committee also considered SB 1464 through SB 1470, with the Tax Foundation supporting most of the conformity and tax measures and opposing SB 1465 as unnecessary. SB 1464 was recommended for passage unamended, SB 1465 with amendments, and SB 1466, SB 1467, and SB 1470 unamended. SB 1362 and SB 1363 were deferred so the administration could explore moving funds within the existing budget instead of using emergency appropriations. SB 1044 was amended to create a condominium loan program and special fund to finance essential repairs and improve insurability of condominium properties, with loans repaid over 20 years and the fund eventually sunsetted. The committee also acted on several other measures: SB 533 was amended to remove an appropriation and require a local investor-owned utility to support schools affected by a planned public safety power shutoff program; SB 1117 was amended to define electric motorcycles and prohibit operation by those under 18; SB 1186 was amended to move a food-production working group to the Agribusiness Development Corporation and remove an appropriation; SB 1391 was amended to require a one-to-one match of state funds with private donations; and SB 1669 was amended with committee-report language noting concerns about jurisdictional definitions and board qualifications. Later, the committee recommitted SB 933 and SB 938 to Ways and Means after adopting proposed SD1 versions. Most measures were adopted unanimously, often with members voting no with reservation.

Transcript Highlights:

• Senate Bill 771 corrects a discrepancy in state law by allowing a fuel tax credit or refund for diesel
• Prior to 2003, Texas provided credits and refunds for both diesel and gasoline used in APUs and PTOs,
• Prior to 2003, Texas provided credits and refunds for both diesel and gasoline used in APUs and PTOs,
• Bill 771 simply because it puts equity between the different types of fuels, so where you've got a refund

Bills: HB135

Keywords: civil liability, motor vehicle, legal protection, removal, animals

Summary: The Senate Finance Committee heard Senate Bill 2345, as a committee substitute, which would reform the Austin Firefighter Retirement Fund. Senator Schwertner explained that the bill is based on an agreed voluntary funding soundness restoration plan between the City of Austin and the fund, and would create a new reduced benefit tier for firefighters hired on or after January 1, 2026, adjust COLAs for current retirees, establish an actuarially determined funding model to address legacy liabilities and 2024 asset losses over 30 years, and add new board seats. Mayor Kirk Watson, city finance staff, the fund executive director, trustees, and retired firefighters all testified in support, describing the measure as an agreed-to, fiscally responsible compromise that protects benefits, supports recruitment, and reduces risk to taxpayers. The committee adopted the committee substitute, but left SB 2345 pending. The committee also heard House Bill 135, which clarifies tax treatment for exotic game or exotic livestock operations by defining them within agricultural exemptions and stating that sales of exotic livestock are not subject to sales and use taxes. Senator Flores described it as a clarification to provide consistency and fairness, and a witness for the Exotic Wildlife Association said it would resolve a Comptroller-related tax issue and benefit ranchers, landowners, and hunters. The committee closed public testimony and reported HB 135 favorably to the full Senate, with a motion to place it on the local and uncontested calendar. Senate Bill 771, by Senator Hinojosa, was also heard and later reported favorably. The bill would allow diesel fuel used in auxiliary power units or power takeoff units to qualify for the same fuel tax credit or refund already available for gasoline, correcting an inadvertent exclusion from the 2003 motor fuel tax rewrite. A witness supported the bill as a matter of tax equity. The committee then considered House Bill 1109, the House companion to SB 935, which exempts counties from certain motor fuel taxes on fuel used in county vehicles; Senator Hall explained it as simply exempting government agencies from paying the tax on their own vehicles. HB 1109 was reported favorably to the full Senate. The committee adjourned after completing its business.

Transcript Highlights:

• If the tax bill has already been paid in full, the assessor will mail a refund to the property owner

Bills: SB467, SB325, SB867, SB994, SB1052, SB1237, SB1449, SB1531, SB2063, SB2172, SB2173, SB2520, SB2529, SB2538, SB2541, SJR46, SJR84

Keywords: SB 467, Texas property tax, ad valorem tax, homestead exemption, residence homestead, fire damage, house fire, destroyed home, temporary tax relief, appraisal district, chief appraiser, local taxing unit, tax rollback, tax refund, Tax Code Chapter 11, prorated exemption, homestead improvement, disaster relief, property tax exemption, residential property

Bills: SJR3, SB5, SJR36, SJR3, SB616, SB565, SB384, SB5, SB21, SB72, SB140, SB262, SB370, SB372, SB495, SB627, SB703, SB764, SB842, SB971, SB790, SB767, SB480, SB1066

Keywords: dementia, Alzheimer's disease, Parkinson's disease, research funding, state budget, prevention, healthcare, medical research, Dementia Prevention and Research Institute, research institute, funding, grants, state health initiatives, aquifer, water management, Edwards Aquifer, sustainability, regulatory framework, SB 565, Texas Water Code

Transcript Highlights:

• That was increased a little bit because of some refunds. Thank you.
• That was increased a little bit because of some refunds that were received from Department of Education
• There was another refund mechanism that the legislature put in.
• And any collections in excess of that amount were refunded back— And any collections in excess of that
• amount were refunded back to corporate income tax filers.

Summary: The committee took up three tax-related bills and a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSigley, would require online real estate listing platforms to display estimated property taxes using state-prescribed methods rather than the current owner’s taxes. Supporters from county, city, and property appraiser groups said the bill would improve transparency for homebuyers, especially first-time buyers and those facing large tax increases after a homestead cap reset. Senators discussed ensuring the estimate appears directly on listing platforms. The bill was reported favorably. The committee then considered SB 110, by Senator Arrington, which clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead exemption even if the lease ends upon death, aligning such leases with life estates for estate-planning purposes. An amendment was adopted to clarify that leases terminating at the lessee’s death are valid under current law. The Florida Bar’s Real Property, Probate, and Trust Law Section supported the bill, and Senator Gates noted its importance for long-term leaseholders on barrier islands. The amended bill was reported favorably. SB 434, by Senator Leak, would prevent property tax assessments from increasing because of improvements made to harden homes against wind damage, such as stronger roof attachments, shutters, and secondary water barriers. The sponsor said homeowners should not be penalized for resilience upgrades, and the bill was also reported favorably. Staff director Mr. Khan then reviewed the latest general revenue forecast, noting collections were running about $230 million above prior estimates through November and that the new forecast added roughly $500 million in the first budget year, with a smaller increase in the second year. He said corporate income tax was the main weakness in the forecast, due to softer collections and uncertainty around tariffs, while other sources were generally stronger. In the second half of the presentation, he explained that the federal One Big Beautiful Bill Act would significantly affect Florida’s corporate income tax base if fully conformed to, with an estimated $3.5 billion general revenue impact in fiscal year 2026-27, largely because of retroactive provisions such as bonus depreciation and research expensing. Senators and the appropriations chair discussed the budget implications, including possible ways to limit the impact through decoupling or prospective treatment. No votes were taken on the forecast presentation, and the committee adjourned after members requested to be recorded as voting in favor on SB 856 and SB 110.

Transcript Highlights:

• They don't have to refund it. Therefore, the sales tax should be due and owing at this point.
• They don't have to refund<00:02:14.560> it.
• Therefore, the sales tax refund it.
• obligated to refund the money to<00:02:35.200> the<00:02:35.360> season<00:02:35.680><
• and all of those refunds were provided. and all of those refunds were provided.

Keywords: 1187, senate, all

Transcript Highlights:

• refund program. refund program. This,<03:20:04.000> it's<03:20:04.319> amazing.
• to this property tax refund program. to this property tax refund program.
• Um the property tax refund through.
• Again, this is the refund program.
• million for the property tax refund million for the property tax refund program.<03:21:35.840>

Keywords: 916, all

Transcript Highlights:

• And there is no, not until FY 2029, any impact on the state either of the property tax refund interaction
• or the ag homestead refund interaction or the ag homestead market value credit or the school bond market
• interaction or the ag homestead refund interaction or the ag homestead market<00:04:12.520> value
• credit refunds for taxable taxes<00:10:19.680> payable<00:10:20.160> in<00:10:20.280><
• Section 1, subdivision 1, is the homestead credit refund of 12% payable in 2026.

Keywords: 1187, senate, all

Transcript Highlights:

• I'm curious, is this a non-refundable or refundable credit? Pardon, I did get the answer.
• Miss Pollock said it's a non-refundable credit. That was my question, Madam Chair. Thank you.
• <00:59:50.799> or curious is this a non-refundable or curious is this a non-refundable or
• Pollock said it's a non-refundable Pollock said it's a non-refundable credit<00:59:59.760> that
• Senator Johnson Stewart, that not only is this a non-refundable credit, but it is also scalable.

Keywords: 1187, senate, all

Summary: The committee met to hear a presentation from the Commissioner of Revenue on Governor Walz and Lieutenant Governor Flanagan’s tax proposal, with members told no public testimony would be taken because bill language was not yet available. The commissioner said the proposal would lower the statewide sales tax rate by 0.75 percentage points while expanding sales tax to selected professional services such as legal, brokerage, banking, and accounting, with several carve-outs. He emphasized that the plan would not add business-to-business sales taxes, arguing that taxing business inputs leads to tax pyramiding and higher hidden consumer costs. The commissioner said the rate cut would be the first sales tax rate cut in state history and estimated it at about $95 million annually, while the service expansions would raise about $203 million to $205 million annually, for a net increase of roughly $110 million per year. He said the proposal is part of the governor’s broader budget, which he described as addressing long-term structural deficits and funding other priorities such as an R&D credit, an expanded sustainable aviation fuel credit, fraud prevention, and service-member retention bonuses. He also said the carve-outs and exemptions would be reflected in the revenue estimate. Members questioned whether the proposal was truly a tax cut or instead a tax increase, and several asked for a revenue-neutral rate if all or more services were taxed. One member raised concerns about how pro bono legal work with a fee would be treated, and another asked about possible streamlining issues and whether fees are treated as taxes in statute. The commissioner said a fee would be taxable depending on the arrangement and that the department would review the language carefully once drafted. He also said the department would provide more detailed estimates later, including what the rate would be if the tax were made revenue neutral. No votes or formal actions were taken.

Transcript Highlights:

• The line of questioning: there are refundable tax credits and nonrefundable tax credits.
• This is a refundable tax credit, which means just like we have a Lot of you all are familiar with the
• federal tax return, they get more money back in the tax credit than they paid in because it's a refundable
• At least get the numbers right, at least let them know, and don't misinform taxpayers about how refundable
• I've asked the same line of questions. about how refundable tax credits work, and there's been more dodging

Bills: HB1675, HB3242, HB1739, HB3320, HB3047, HB4434, HJR1089, HB4432, HB3718, HB3705

Keywords: emergency management, severe weather, youth camp, summer camp, overnight camp, day camp, outdoor education, adventure camp, wilderness program, campground safety, tornado preparedness, flooding, flash flood, high winds, hail, lightning, extreme heat, extreme cold, wildfire smoke, evacuation plan