Transcript Highlights:

• rules and restrictions, but our property rules and restrictions, but our property loss<00:33:36.880
• UIL and the sport, as well as the Texas UIL and the Connecticut<00:52:05.839> um<00:52:06.000
• A lot of states have already declared robotics as a sport, including Arizona, Connecticut, Texas, and
• literacy, um it also develops coding literacy, um it also develops early<00:58:27.200> development
• , including Arizona, Connecticut, Texas, including Arizona, Connecticut, Texas, and<00:58:42.000>

Bills: HB1813, HB2429, HB2423, HB1996, HB1851, HB2546, HB2028, HB2583, HB2490, HB2545, HB2114, HB1859, HB2534, HB2474, HB1863, HB2475

Keywords: taxation, general excise tax, use tax, exemptions, Hawaii Revised Statutes, tax expenditure, tax expenditure evaluation, tax credit review, tax incentive, tax exemption, use tax exemption, income tax credit, DBEDT, Department of Business Economic Development and Tourism, Department of Taxation, fiscal oversight, budget accountability, tax policy, revenue loss, public spending

Summary: The committee opened with HB 1813 on taxation and HB 2429 on tax expenditure evaluation, taking mostly written testimony and limited oral discussion. On HB 2429, the Tax Foundation and Department of Taxation raised privacy and federal-law concerns, warning that the bill could require taxpayers to file duplicative returns and could risk disclosure of federal tax information if released publicly. Members and witnesses discussed using anonymized or summary reporting instead of individual public release, with the department saying summarized data would be preferable and that the state can ask for the information as a policy matter, but individual public release could create problems. The committee then heard HB 2423 HD1 on biodiesel, where Pacific Biodiesel said it can supply all biodiesel needed for B5 in Hawaii without imports and asked to move the implementation date earlier to November 2027 to allow rollout planning. HB 1996 HB1 on hearing aids drew broad support; a disability access representative said earlier insurance-based efforts had run into administrative problems and that this bill would immediately lower costs for consumers. HB 1851 HD1, also related to hearing aids, received support from the Department of Labor and Industrial Relations, while the Tax Foundation argued the program would be better funded directly rather than through the tax system, citing overhead costs and blank provisions that should be filled in before passage. On HB 2546, the research activities tax credit, HCDC said the credit supports long-term R&D and should be converted from a first-come, first-served system to proration so more applicants receive some benefit; the agency described the credit as helping companies move from idea to commercialization and noted the state is leaving potential jobs and federal dollars on the table. HB 2028 HD1, relating to Labor Day for construction workers, drew support from labor representatives who said it recognizes construction workers and helps offset cost-of-living pressures, while the Tax Foundation opposed it as an industry-specific subsidy and flagged technical issues with undefined terms and blank credit amounts. The committee also heard HB 2583, HB 2490, HB 2545, HB 2114, and HB 1859 HD1. HB 2490, concerning coastal erosion at Mokuhiki Bay, received strong support from a temple representative who described severe shoreline loss, years of temporary emergency work, and the need for a long-term, nature-based solution in coordination with state agencies. HB 2545, involving HCDC and SBIR commercialization, was supported as a way to turn R&D into economic development; HCDC said it had more applications than it could fund and that the bill could help create high-wage jobs. HB 2114, the Hawaii Benefits Hub, received comments from ETS and DHS emphasizing support for the concept but cautioning that operational, policy, cybersecurity, and data-sharing standards must be carefully aligned. HB 1859 HD1 on workforce development drew strong support from workforce and philanthropic groups, who said Hawaii faces a long-term gap between projected living-wage jobs and the number of young people entering the workforce, and argued the bill would create durable infrastructure for coordination and long-term planning. No formal votes or final actions were taken in the portion of the hearing provided.

Transcript Highlights:

• Meanwhile, states like Texas, Florida, Virginia, and North Carolina are growing their veteran population
• Meanwhile, states like Texas, Florida, Virginia, and North Carolina are growing their veteran population
• And this year, they did a little color-coded map. California in red: no benefit to retirees.
• We appreciate your testimony and are sorry for the devastation to your personal property, but also to
• crisis, and homeowners struggle with making the upgrades they desperately need to protect their property

Summary: The Assembly Committee on Revenue and Taxation held its second regular hearing of the 2025-26 session and announced that, under reinstated suspense-file rules, every bill on the agenda would be referred to suspense rather than voted on immediately. The committee first heard AB 53, which would create a state income tax exemption of up to $20,000 for military retirees and certain survivor benefits. Supporters, including veterans’ groups, military retirees, and local officials, argued California is the only state taxing military retirement pay in full and that the exemption would help retain veterans and their families. Committee members voiced strong support, but the bill was sent to suspense. The committee then heard several wildfire-related tax relief bills. AB 429 would exempt certain wildfire settlement payments from gross income for victims of fires from 2020 through 2026; the author and a Greenville fire victim described the burden of taxing settlement funds, and rural county and forestry groups supported the measure. AB 97 proposed similar relief for Bobcat Fire settlement payments, and AB 389 would create a personal income tax credit for home-hardening expenses in high fire-risk areas, with Cal Fire and realtor representatives supporting the bill as a way to reduce future losses. Each of these measures drew no formal opposition in the hearing and was referred to suspense. AB 386 would create a tax credit for employers that help full-time employees repay student loans, up to $3,000 per employee per year. Supporters said it would help recruit and retain workers and reduce student debt burdens, while the California Tax Reform Association opposed the bill because it lacked allocation criteria and would reduce General Fund and education revenues. Committee members expressed interest but asked for clearer eligibility standards, and the bill was sent to suspense. AB 490 would allow a deduction for interest paid on qualified personal vehicle loans; the author framed it as relief for families dependent on cars, but opposition again came from the tax reform group, which argued the deduction would mainly benefit higher-income taxpayers. The bill also went to suspense. The committee also heard AB 547, which would create a tax credit of up to $5,000 for IVF and other fertility-treatment expenses. The author and a witness who described a long and costly IVF journey said the credit would help families afford treatment and support parenthood; members responded sympathetically and asked why the proposal was structured as a tax credit rather than a health coverage mandate. Finally, AB 330 would extend the prepaid mobile telephony services collection act through 2031, preserving an 80-cent surcharge that supports 911 and local government revenues; local government representatives and cities supported the extension, and it too was referred to suspense. The hearing ended with the committee adjourning after all measures were held for suspense-file consideration.

Transcript Highlights:

• position themselves. ...industrial properties.
• Isn't that current code?
• Isn't that current code?
• The bill first increases the value of exempt property from $100 to $1,000.
• The bill also makes technical corrections to existing code. Mr. President, I urge passage.

Keywords: 994, senate, all

Summary: The Senate met on March 11, 2026, with prayer, the Pledge of Allegiance, journal approval, and numerous guest and page introductions, including school groups, prayer caucus visitors, and advocates for Home Family Education Day and Women in Blue Day. The chamber then took up committee reports and a large number of House bills, most of them on third reading, along with several resolutions and referrals. Senate Resolution 62, designating March 12, 2026, as West Virginia Athletic Trainers Day, was adopted after remarks emphasizing the value of athletic trainers in preventing injuries and tragedies in school sports. Several other resolutions and concurrent resolutions were referred to the Committee on Rules or laid over under the rules. The Senate passed a wide range of bills addressing economic development, public safety, health, licensing, and state administration. Measures approved included bills on the West Virginia Collaboratory at Marshall University, the Business Ready Sites program, volunteer fire company spending authority, the Load Forecast Accountability Act, funeral service licensure, work zone fines, biennial business reporting, correctional officer retirement law, the Right to Try Act, quick claim deed tax exemptions, an ibogaine drug-development grant program, aggravated vehicular homicide sentencing, 529 savings plan definitions, opportunity zones, barber apprenticeship, municipal and county hotel occupancy fund uses, criminal-record licensing standards, intimate image disclosure remedies, executor training materials, contempt penalties, PEIA treatment flexibility, PANS/PANDAS information, the Respiratory Care Interstate Compact, capitation rate review expansions, convention and visitors bureau board membership, peer support services, cosmetology licensure compacts, natural resource police retirement, DNR fee indexing, ALS care services, the Neighborhood Investment Program, oil and gas well plugging and carbon capture-related provisions, DUI technical changes, abuse intervention program terminology, and a youth summer employment and career readiness program. Most bills passed overwhelmingly, with a few closer votes, including the Load Forecast Accountability Act and the DNR fee-indexing bill. Several bills were amended on the floor, including title amendments and strike-and-insert changes. The Senate also debated the work zone penalty bill, with supporters citing worker safety and fatalities and opponents arguing the bill increased fines too much without requiring removal of outdated work-zone signs. On the energy-related load forecast bill, senators discussed the inclusion of provisions from Senate Bill 420 and concerns about coal plant utilization and utility impacts. After debate, the Senate adopted amendments and passed the bill. In most cases, after passage the Senate ordered the bills communicated to the House, and for a few measures it also adopted title amendments or made bills effective from passage or on a specified date.

Transcript Highlights:

• I filed a habeas corpus in Texas.
• Um, there are three means by which law enforcement can access a property generally.
• enforcement can access a property enforcement can access a property generally.<00:53:55.960>
• That would be a the property owner.
• Federal agents have questioned staff on hospital properties.

Keywords: 1187, senate, all

Transcript Highlights:

• and the code of conduct.
• c><02:08:29.360> of code of ethics and code of code of ethics and code of conduct<02:08:31.199
• Our educators uphold and follow the principles in the code of ethics and the code of conduct.
• Our educators uphold and follow the principles in the code of ethics and the code of conduct.
• otherwise this is not just a property otherwise this is not just a property tax<05:12:36.040>

Keywords: 928, house, all

Summary: The House opened with prayer, the Pledge of Allegiance, the national anthem, leaves of absence, guest introductions, and memorial remarks honoring former Representative Carolyn Gargas of Hollis, who was remembered for her long House service, work on child and family issues, and community involvement. The House then adopted a consent calendar and approved a motion to withdraw House Bill 431, which would have created a commission to review draft rules on minimum standards for public school approval and state academic standards; the motion failed after a roll call vote, so the bill remained in play. The House next took up House Bill 109-FN, relative to false reports to law enforcement. The majority supported the bill as a way to add penalties for knowingly false reports about law enforcement officers, arguing officers deserve protection from false accusations and that the knowingly standard is a high bar. The minority opposed it as duplicative of existing law and warned it could chill legitimate complaints against police. After debate and a division vote, the majority committee report of ought to pass was adopted, 198-173. The House also considered House Bill 218-FN, which would provide victims of crime a free police report. The committee amendment changed the bill so victims would receive a written confirmation that a crime occurred rather than the initial police report, to avoid conflicts with right-to-know law and active-investigation confidentiality. Supporters said the change was a small but important clarification agreed to by law enforcement and domestic violence advocates, while opponents argued the original language was already workable and that the floor amendment was unnecessary. A division vote was requested on the amendment, and the transcript ends during that debate before the final outcome on HB 218 is shown.

Transcript Highlights:

• It's the whole reason for the procurement Code in the first place.
• Building codes and infrastructure mandates.
• IBC and IECC codes are not suitable for agricultural builds.
• We need agricultural building exemption codes for meat processors.
• My 18-year-old daughter is leaving for West Texas A&M on Thursday.

Transcript Highlights:

• <00:21:43.480> Medical be a felony and in Texas Medical be a felony and in Texas Medical providers
• That's against my code of ethics as a clinician.
• This bill brings me back to my days in Texas.
• bill brings me back to my days in Texas bill brings me back to my days in Texas I<01:26:36.920><
• States like Texas now have heartbeat bans.

Keywords: 928, house, all

Summary: The House Judiciary Committee opened with procedural remarks, including notice of an overflow room and a brief apology from Representative Andress about returning to his seat after introducing HB 114. The committee then took up HB 476, a proposed 15-week abortion ban. Chairman Lynn explained that a request to withdraw the bill had been filed, but because the bill was already scheduled for hearing, the committee would proceed with testimony and the withdrawal would require later House action. The chair also reminded witnesses to keep remarks to three minutes and asked the audience to remain respectful. Most testimony focused on abortion access, maternal health, and the likely effects of a 15-week limit. Opponents, including Nancy Pariser, Dr. Cynthia Rasmussen, Dr. Young, Bonnie Bruno, and others, argued that abortion restrictions increase maternal mortality, worsen miscarriage care, create “OB deserts,” and can delay emergency treatment in cases such as sepsis or ectopic pregnancy. Several speakers cited experiences from Texas and Georgia and warned that HB 476 contained no exceptions for rape, incest, or maternal health. Supporters of the bill, including Paul Galasso and Lynn Hill, framed abortion as the loss of unborn life and argued that 15 weeks still allows most abortions while saving lives; they also said New Hampshire’s current law is already adequate and that the bill should be strengthened rather than abandoned. Other witnesses emphasized practical and economic concerns, saying unwanted pregnancies can worsen poverty, childcare burdens, housing insecurity, and women’s lifetime earnings. Some speakers urged lawmakers to focus instead on affordable housing, childcare, and family support. No committee vote or final action on HB 476 occurred during the hearing; the meeting consisted of opening remarks and public testimony only.

Transcript Highlights:

• Agency Code 446, also known as the Medical Board. Thank you.
• We're talking about the State Fair Commission; it's Agency Code 460.
• We have to take a look at our property.
• First of all, you have to identify the property, and we're not sure if that's going to be state property
• or if it could be private property.

Transcript Highlights:

• They are locating rundown multifamily properties that are 5 to 20 units.
• Lift Funds is in Texas, but we are funding loans that they do in New Mexico.
• And how much property tax revenue is this business activity going to create?
• And then there's some significant investments being made on the Texas side too.
• They're getting their checks and they're going back to Oklahoma and Texas.

Transcript Highlights:

• We’re in this tax relief mode for property taxpayers.
• Property taxes was the big one.
• With the current code that we have now?
• You guys are dealing with a lot of issues related to property tax relief, and this is center mass property
• However, enforcement mechanisms exist within the property tax code more generally, which seek to prevent

Summary: The committee was called to order, the Pledge of Allegiance and prayer were offered, and the minutes from the previous meeting were approved. Members then received a memo summarizing major audit items and began hearing audit presentations from the State Auditor’s Office and private auditors on a range of state agencies and organizations. Several audits were reported as clean, including the Bank of North Dakota, the North Dakota Guaranteed Student Loan Program, the Office of the Governor, the Office of the State Treasurer, the Office of Management and Budget, the Department of Transportation’s flexible transportation fund, Lake Region State College, and the Department of Environmental Quality. The North Dakota Stockmen’s Association also received an unmodified opinion, though repeat findings were noted for limited segregation of duties and financial statement preparation due to its small staff. The Council on the Arts audit found two findings: payroll charged to federal awards without adequate timekeeping records, and unallowable expenditures from a restricted cultural endowment fund. The Department of Public Instruction audit identified unsupported scholarship applications in the paraprofessional-to-teacher program, though additional testing showed the funds were used for their intended purpose. The most extensive discussion centered on the North Dakota Racing Commission audit, which identified four findings: overspending the promotion fund’s 25% operating limit, grant conditions not being met, improper Breeders Fund awards, and improper procurement for advertising services. Racing Commission director Bruce Johnson acknowledged complacency and weak controls, said the agency would tighten procedures, and explained that the commission had since worked with procurement and would follow the rules more closely. Auditors also explained that the commission would now be audited every two years because of the findings. Another major discussion involved the University of North Dakota School of Law, where auditors found a lack of documentation supporting admissions decisions for post-baccalaureate programs. UND officials said they remain in good standing with the American Bar Association but agreed better documentation and tools are needed; the committee pressed for more transparency and follow-up on admissions criteria. The committee also received an update on Dakota College at Bottineau, where Minot State University reported that bank reconciliations had been brought current after a significant backlog and would now be maintained through shared services. Members requested a written follow-up report on the issues and corrective actions. Finally, the North Dakota Fair Association explained that its foundation has been dissolved and remaining funds were transferred to another nonprofit for continued support of the state fair, and the Department of Public Instruction provided an update on school meal debt, saying the reported amount was about $1.1 million from a partial district survey and that debt remains a local issue, though it could be revisited if school meal funding changes.

Transcript Highlights:

• or on an adjacent property.
• property rights that sticks in the bundle.
• the property, so we will have that right there.
• In the past few years, over property taxes.
• I live 600 yards from the nearest property.

Keywords: 908, all

Summary: The Energy Development and Transmission Committee met in interim session and approved the November 6 minutes. Chair Novak outlined the committee’s study agenda, including large energy users such as data centers, geothermal, landowner relations, wind and solar, and other energy topics across the state. The meeting was framed as informational only, with no bills or formal legislative action taken beyond the minutes approval. Testimony focused first on landowner relations. Oliver County Commissioner Dave Berger described the county’s energy history and local support for coal and related development. North Dakota Farmers Union President Matt Perdue emphasized proactive, face-to-face communication with landowners, respect for property rights, and the need for developers to be transparent about tradeoffs; he also discussed insurance and liability concerns tied to easements. Committee members asked about eminent domain, local versus state authority, and how communities can better understand the revenue and infrastructure implications of energy development. Department of Agriculture Deputy Commissioner Tom Bodine then described the department’s ombudsman programs for pipeline restoration and reclamation, wind restoration, and royalty oversight. He said the programs provide confidential, third-party assistance on reclamation and royalty disputes, but do not provide legal advice. Senators raised concerns about post-production deductions in royalty leases and whether the ombudsman can explain them; Bodine said the program can clarify statements and deductions but cannot resolve legal disputes. He also said the department has not received requests related to fiber lines. Representatives from Grid United and One Oak described their project development and landowner engagement practices. Grid United’s Brent Johnson discussed the North Plains Connector transmission project, its route selection process, voluntary acquisition approach, and efforts to avoid eminent domain by working closely with regulators, counties, townships, and landowners. One Oak’s Danette Welsh and Tom Giltner described the company’s midstream operations, extensive North Dakota footprint, and emphasis on direct landowner communication, consistent local regulation, careful construction practices, and post-construction reclamation. Members asked about setbacks, zoning consistency, invasive species prevention, outside advocacy groups, and eminent domain use; One Oak said it has not used eminent domain on its North Dakota projects, largely because most gathering lines are negotiated easements.

Transcript Highlights:

• property tax revenue on federal land. property tax revenue on federal land.
• >> The gentleman from Texas reserves. >> The gentleman from Texas reserves.
• Texas seek recognition? Texas seek recognition?
• Texas is recognized. Texas is recognized. >> Reserve. >> Reserve.
• from Texas is recognized. from Texas is recognized. >> Reserve. >> Reserve.

Keywords: U.S. House of Representatives Floor Proceedings on Tuesday, December 9, 2025, 1012, house, all

Transcript Highlights:

• This amendment would modernize the Tax Reform Code by taxing digital ads.
• Pennsylvania's tax code was written in 1971. The digital advertising economy didn't exist then.
• This amendment modernizes the code. The digital advertising economy didn't exist then.
• This amendment modernizes the code to reflect how the largest corporations in the world actually make
• This amendment transfers EITC from the school code to the tax code, and it increases scholarships by

Keywords: Scheduler, 972, senate, all

Transcript Highlights:

• We are the second-largest veteran population behind Texas, that's according to the U.S.
• We have veterans in our state that get property tax relief.
• the federal building—but if they're on property, since we have the property, we can make that happen
• We're elevating property values. That's a win for the homeowner.
• Property owners were building houses right in the middle of the floodway.

Summary: The committee first heard a presentation from Major General James Hartzell of the Florida Department of Veterans’ Affairs on the agency’s outreach, benefits assistance, and state veterans nursing homes. He highlighted Florida’s large and growing veteran population, the decline in World War II and Vietnam-era veterans, and the increase in post-9/11 veterans moving to the state. Hartzell discussed the state veterans nursing home system, including a new Collier County facility that will include skilled nursing, assisted living, adult day health care, and outpatient therapy, and he said the department is also studying future adult day health care expansion and possible additional homes in underserved areas. He also reported on the dental program funded by the Legislature, saying 245 veterans were served in the first quarter of the fiscal year, with 1,631 procedures completed and more than $525,000 in savings, and he credited the added state veterans service officer positions with helping connect more veterans to benefits. Hartzell also noted a 13% year-over-year reduction in homeless veterans, emphasized mental health outreach through SaveFLVets.org and the Overwatch program, and announced a new deputy executive director, retired Colonel D.J. Reyes. Members asked about the need for additional veterans homes in South Florida, the criteria used to site new homes, the homeless veteran reduction, and whether adult day health care could be added at existing facilities. Hartzell explained that federal criteria focus on the availability of private skilled nursing beds for veterans 65 and older, and that adult day health care is state-funded and being studied for broader deployment. He also said the department tracks where homeless veterans are concentrated and works with local partners and organizations like Tunnels to Towers to provide housing and services that reduce recidivism. The committee also discussed Florida’s national reputation for veteran support, including Veterans Month and the state’s culture of veteran awareness. The committee then received a presentation from Kevin Guthrie, Executive Director of the Florida Division of Emergency Management, on disaster response, recovery, and technology systems. Guthrie described the State Emergency Response Team, the new Florida Central Operations and Coordination Office in Auburndale, and the new State Emergency Operations Center in Tallahassee, which is expected to be fully operational by spring 2026 and will significantly expand capacity and hardening. He reviewed recovery efforts for Hurricanes Helene, Milton, Debbie, Idalia, Ian, Irma, Michael, Dorian, Sally, Nicole, and others, including sheltering, travel trailers, debris removal, and FEMA reimbursement totals. Guthrie said Florida removed more than 31.6 million cubic yards of debris from Helene and Milton in 90 days on a 24/7 basis, and he described Elevate Florida, the Florida Recovery Obligation Calculation (FROC), the DEMES platform, and WebEOC as tools to streamline recovery, mitigation, and intergovernmental coordination. Members asked about flood-response resources for cities, the state’s use of pumps and mutual aid, and lessons learned from inland flooding after Milton. Guthrie said local governments should first use county and city mutual aid, then request state assistance when needed, and he encouraged more partnerships for staging and maintaining flood equipment. He also said future flood mitigation must address outdated development patterns, watershed flow, and the need for better drainage planning, while continuing temporary fixes and homeowner assistance programs. The committee ended with no votes or formal actions beyond adjournment.

Transcript Highlights:

• In most cases, you’ve overvalued my property.
• Property taxes was the big one.
• With the current code that we have now?
• You guys are dealing with a lot of issues related to property tax relief, and this is a center-mass property
• However, enforcement mechanisms exist within the property tax code more generally, which seek to prevent

Keywords: 908, all

Transcript Highlights:

• Speaker, this is our big property tax omnibus that we put together last week.
• Speaker, this is our big property tax omnibus that we put together last week.
• “Gentlemen from Texas, for what purpose do you rise?” “Thank you, Mr. Speaker.
• Does the gentleman from Texas yield? Yes. Proceed. Good afternoon. Good afternoon.
• Seeing no further discussion, gentlemen from Texas. Mr. Speaker, I close.

Keywords: 959, house, all

Summary: The House opened with prayer, approval of the prior day’s journal by a 120-0 roll call, and a successful motion to suspend House Rule 98 so members could wear hats on the floor. The chamber then spent time on introductions of special guests, including the Eugene High School Class 2 basketball champions, family members of members, and other visitors. One member also used a personal privilege speech to respond to the U.S. Supreme Court’s voting-rights ruling, arguing it weakens protections for Black voters and other communities of color and calling for expanded access to the ballot. The House received committee reports recommending passage of House Substitute for House Bill 2426 and Senate Substitute No. 2 for Senate Bills 863 and 866. It then agreed to a motion to go to conference on the property-tax omnibus, Senate Bills 1066 and 1088. On third reading, House Bill 3329 passed 142-0 to repeal expired tax credits, and House Bill 3405 passed 138-0 to clean up SALT deduction language and improve tax-credit accounting. House Committee Substitute for House Bill 2426, a parental-rights bill, failed on a 70-60 vote after opponents argued it would burden schools and could endanger vulnerable students, while supporters said it affirmed parents’ fundamental rights. The House also took up House Committee Substitute for Senate Bill 1233, a professional licensure bill dealing with CPA licensing and other occupational-licensure provisions. Members adopted an amendment removing compact language, an amendment allowing APRNs and physician assistants to perform nursing-home physicals was offered but then withdrawn after the sponsor objected, and the bill ultimately passed 129-6. Finally, the chamber debated House Committee Substitute for Senate Bill 1408, a transportation package centered on allowing MoDOT to raise rural interstate speed limits up to 75 mph, with multiple amendments added or removed. The bill drew sharp debate over speed limits, vehicle inspections, DOR language, and road safety, and members also began considering an amendment to add specialty license plates for women’s professional sports teams such as the Kansas City Current and a future WNBA franchise.

Transcript Highlights:

• And then private property rights—last question. Private property rights.
• I'm a private property rights advocate; I appreciate private property.
• I have a property where we have to be able to take care of our utilities that are on private property
• But yes, I do understand people want to protect their private property and their private property rights
• Is there a conservation property tax code currently?

Transcript Highlights:

• and Spa Code, International Residential Code, and National Electrical Code.
• regular codes. regular codes.
• code.
• 2024 is a better code. It's a more relaxed code.
• <01:02:20.480> It's code. It's a more relaxed code. It's code. It's a more relaxed code.

Keywords: 1189, house, all

Transcript Highlights:

• We're in this tax relief mode for property taxpayers.
• Property taxes was the big one.
• With the current code that we have now?
• You guys are dealing with a lot of issues related to property tax relief, and this is center-mass property
• However, enforcement mechanisms exist within the property tax code more generally, which seek to prevent

Summary: The committee convened, approved the prior meeting minutes, and received a memo summarizing major audit items. The State Auditor’s office and outside auditors then presented a series of audits, many of which were clean with unmodified opinions and no findings, including the Bank of North Dakota, the Guaranteed Student Loan Program, the Office of the Governor, the State Treasurer, the Office of Management and Budget, the Department of Transportation, the Department of Environmental Quality, Lake Region State College, and the Office of the Governor. The North Dakota Stockmen’s Association audit was also clean overall, but it repeated findings about limited segregation of duties and auditor assistance in preparing financial statements, which the auditor said were expected to continue because of the organization’s small size. Committee members asked about out-of-state board addresses, and the association explained those members were North Dakota residents using South Dakota mailing addresses. Several audits did include findings. The Council on the Arts audit identified two issues: payroll charged to federal awards without supporting time records, and $12,825 in Cultural Endowment Fund spending that was not allowable under state law, including staff training, retreats, and executive director candidate travel. The Department of Public Instruction audit found unsupported scholarship applications in the paraprofessional-to-teacher program, but additional testing confirmed the funds were credited properly and students completed required school district work, so no improper payments were identified. The University of North Dakota audit found a lack of documentation and transparency in School of Law admissions decisions; the auditor said the law school used a holistic process but did not keep notes or evaluation tools to show why applicants were admitted, waitlisted, or denied. UND leadership said the school is in good standing with the American Bar Association and agreed better documentation is needed, and the auditor said the issue was the missing documentation, not ABA accreditation itself. The most extensive discussion centered on the North Dakota Racing Commission audit, which found four findings: overspending the promotion fund’s 25% operating cap, grant conditions not being met, improper breeder fund awards, and improper procurement. The auditor said promotion fund spending exceeded the cap by $327,447 and the fund balance dropped sharply over the audit period. Racing Commission director Bruce Johnson said the agency had become complacent, that grant requests were treated as routine, and that controls and documentation need to be tightened. He also explained that the breeder fund overpayments involved two horses whose ownership transfers were not properly documented before racing, and that the procurement issue stemmed from an advertising contract that proceeded without proper written procurement procedures after a misunderstanding with the State Procurement Office. The auditor said the Racing Commission will now be audited every two years because of the findings. The committee also received updates on Dakota College at Bottineau’s bank reconciliations, which Minot State University said had been brought current after an 18-month backlog, with only one account still needing cleanup; members asked for a written report on the corrective actions. The North Dakota Fair Foundation was reported to have dissolved, with remaining funds transferred to another nonprofit account for continued support of the state fair. Finally, the Department of Public Instruction provided an update on school meal debt, revising the earlier estimate to about $1.1 million based on incomplete district survey responses, and said the Anti-Lunch Shaming law likely increased meal debt because schools must feed students regardless of account balance. Members discussed the need for a more accurate year-end debt figure and possible future reporting at a later committee meeting.

Transcript Highlights:

• But in this specific case, the IRS code, the Internal Revenue Code, says that scholarship payment to
• The speaker explained that the $5 figure is person-by-person and property-owner-by-property-owner.
• > owner person property owner by property owner person property owner by property owner it<03:20:
• property tax or or more local property property tax or or more local property tax<03:43:13.479><
• I mean, the bulk of money spent is property tax, right? Even this is property tax, right here.

Keywords: 928, house, all

Summary: The committee opened a public hearing on HB 402, a bill dealing with whether Education Freedom Account (EFA) payments should be described in state law as not constituting taxable income. The bill sponsor argued that the current statute is misleading because New Hampshire should not imply a federal tax result, and said the bill would remove that language and could also be amended to clarify that families should consult tax advisors. He emphasized that the measure was not intended to impose a state tax on EFAs, but to avoid giving inaccurate advice about possible federal tax liability. Testimony was divided. A retired representative and a tax preparer both opposed the bill, saying EFA payments are already treated consistently with IRS rules and that the bill would create confusion, administrative burden, and possible tax consequences for low- and moderate-income families. They argued the bill is a solution in search of a problem and warned that requiring 1099s could add costs for the scholarship organization and recipients. A tax attorney supported the bill’s repeal of the state language, saying New Hampshire should not put tax advice into statute and that the current wording is inaccurate because federal law, not state law, controls taxability. He cited IRS Section 117 and Publication 970, explaining that only some scholarship-like payments are tax-free and that many EFA-eligible expenses may not qualify for federal exemption. Members asked questions about what would be misleading, whether the bill was trying to tax EFAs, and the cost of issuing 1099s. The sponsor and witnesses repeatedly said the bill was not a state tax on voucher payments, but a clarification about federal tax treatment. No vote or final committee action was taken in the portion provided.