Transcript Highlights:

• The models require the filing of a group capital calculation by the ultimate controlling person in the
• the substantive change to the rule made by this amendment is the addition of the group capital calculation
• Is there a different way to calculate that fiscal impact? I don't know.
• that fiscal impact. is there a different I guess that's the only way you would be able to calculate
• Is there a different way to calculate that fiscal impact? I don't know.

Summary: The Administrative Rules Subcommittee of the Arkansas Legislative Council reviewed several agency rules and requests. The Insurance Department’s amendment to its holding company system rule was reviewed and approved, as were two State Board of Election Commissioners rules: one clarifying poll watcher conduct, vote challenges, and provisional voting, and another increasing pay for certified election monitors and defining training, observation, and report-writing compensation. The Arkansas Financial Education Commission also had its rule reviewed and approved after removing membership requirements tied to DEI language to comply with Act 938. The committee held over the Department of Education’s request to be excluded from reporting requirements for one month to allow further discussion about who should write or implement the rules. A major portion of the meeting focused on the Department of Human Services’ request to be excluded from reporting requirements for Acts 567, 568, 967, and 1025. DHS said CMS had raised comparability and other federal approval concerns, especially for the dental and diagnostic lab provisions, and that it might not be able to meet the acts’ effective dates. DHS described several possible paths forward, including broader benefit changes, waivers, or splitting the dental provisions so the pediatric rate increase could move separately from the special-needs adult cap increase. The Arkansas State Dental Association disputed DHS’s conclusion that the acts could not be implemented as written, argued that Act 1025 is workable, and urged DHS to continue pursuing implementation and preserve the September 1 effective date where possible. Public testimony also supported expanded dental access for adults with disabilities and special needs. After discussion, the committee voted not to exclude DHS from reporting requirements for those acts. The committee then reviewed the Division of Higher Education’s Act 781 report. The division said it has 32 rules in effect, asked to repeal three rules—two replaced by new rules and one no longer supported by authority or current law—and to continue the remaining 29 rules. The committee approved that request, with the repeals effective upon adjournment of the Legislative Council meeting on January 16, 2026. The meeting concluded with no questions on the remaining written rulemaking updates from prior and current sessions, which were filed without further action.

Transcript Highlights:

• Did you happen to calculate how much this would be by any chance? We do have calculations.
• Last month, you all were provided calculations for specific proposals. No, that's okay.
• It provided calculated amounts for specific suggestions.
• Did you like an amount of the calculations? No, they're in there. Where are they? Okay.
• The 1.68% we had to calculate.

Transcript Highlights:

• methodology, including the utilization rate and rebates that we incorporated into our model and calculator
• The cost for these medications that we have sort of extrapolated from our calculator and tool in a four-year
• I'm happy to share that after the hearing and offline with all of the members in terms of the calculation
• Calculator. Y'all have your own calculator? Absolutely. It's an actuarial tool.
• Have a calculator similar to what he's talking about, which is what we ought to have to say, if there's

Bills: HB231, HB231, HB475, HB488, HB632, HB821, HB1786, HB1955, HB2036, HB2060, HB2659, HB2677

Keywords: HB 231, Texas Water Code, TCEQ, permit exemption, dam, reservoir, erosion control, flood control, floodwater control, sediment control, watershed protection, Natural Resources Conservation Service, NRCS, Watershed Protection and Flood Prevention Act, local sponsor, water appropriation, small dam, water diversion, maintenance, rehabilitation

Transcript Highlights:

• We can, we can calculate what the impact of that would have been.
• The compression percentage is calculated based upon the overall growth of values from year 0 to year
• And, uh, because the homestead exemption was still not a thing when we were doing the calculations for
• Um, uh, but, but we have sort of internal calculations that we are prevented from releasing that, um,
• Uh, do you foresee any changes in that, in that calculation at all?

Transcript Highlights:

• Here to talk more about how those calculations are done and how it will be posted on the website.
• In addition, the 2016 school districts that pay reCAPTCHA this year will calculate the estimated percentage
• I just want to make sure I'm just understanding exactly how this works so who calculates these percentages
• Who calculates these percentages, I'm going to use exhibit two for that sentence you read that you highlighted
• Who calculates these percentages, I'm going to use exhibit two for that sentence you read that you highlighted

Bills: HB195, HB247, HB255, HJR2, HJR4, HJR6, HJR31, HJR34, HB195, HB247, HB255, HJR6, HJR31, HJR34

Keywords: school district, ad valorem tax, local revenue, tax collection, education funding, border security, tax exemption, ad valorem, real property, infrastructure, Texas-Mexico border, ad valorem taxation, farm products, livestock, timber, death tax, inheritance tax, estate tax, property transfer, constitutional amendment

Transcript Highlights:

• So, um, calculation for the state.
• It's just part of that calculation.
• So we look at the ratios, we calculate the debt-to-revenue ratio, we calculate the per capita, and again
• It's just part of that calculation.
• So we look at the ratios, we calculate the debt-to-revenue ratio, we calculate the per capita, and again

Keywords: 1189, house, all

Summary: The committee first heard testimony from State Treasurer Monica Misipelli on House Bill 1042, which would increase the contingent credit limit for the BFA. She explained that under RSA 66 the state’s debt capacity is capped at 10% of unrestricted revenue, and that guaranteed debt counts in the calculation even though it is not direct debt. She said the state currently has about 65% of its capacity used, roughly $120 million of remaining room, and that raising the BFA contingent credit limit from $200 million to $450 million would reduce that capacity. She noted the state’s debt-to-revenue ratio is about 4.2%, that the state’s credit rating is not immediately affected by the guarantee program unless the state actually has to assume the liability, and suggested unused guarantee authorizations, such as one for the Peace Development Authority, could be reviewed in the future. Members asked whether a credit guarantee affects bonding ability like actual debt, what the usual debt level is relative to the statutory cap, and whether the increase would crowd out future capital borrowing. Misipelli answered that guarantees are included in the formula and do affect available capacity, though the current ratio remains manageable. She also said she had been using a $120 million benchmark for capital budget planning and was now modeling $130 million in future state debt. When asked whether the full $250 million increase was necessary, she deferred to the BFA, saying the question should be answered by the agency. James Key Wallace, executive director of the New Hampshire BFA and interim commissioner of Business and Economic Affairs, then testified in support of the bill. He said the request was driven by larger project costs over the last several decades, with construction inflation causing guarantees to be used up in bigger chunks, and by the fact that the BFA has been close to its current cap. He said the agency does not use taxpayer funds, has never had a payout on a guarantee in nearly 35 years, and requires collateral, reserves, and an 80% loan-to-value buffer. He told members the Senate had a similar bill to raise the limit to $400 million and that the BFA considered that range acceptable. In response to questions, he said a smaller increase such as $150 million would cover known transactions but might not provide enough runway for future opportunities, and he confirmed the bill was brought at the BFA’s request. He also said businesses consider housing availability when deciding whether to locate in New Hampshire, since housing and workforce are key location factors. At the end of the work session, the chair closed House Bill 1042 and opened House Bill 241, a bill on health insurance coverage of pain management services for chronic pain. Representative Nagel began introducing the bill and asked for copies of the treasurer’s debt-capacity report, but the transcript cuts off before any further action on HB 241.

Transcript Highlights:

• Some states start their calculation by looking to the federal taxable income and how that's computed.
• The point to keep in mind is that it's a longer calculation, and sometimes the words we use to refer
• Level, but on which federal tax is eventually calculated.
• , only for their federal tax calculation.
• The way it's calculated has been changed to broaden the base.

Transcript Highlights:

• So what we're talking about, ladies and gentlemen, is doing a simple calculation, and that calculation
• Presently, there are exemptions in the tax rate calculation for special districts, hospitals, jails,
• The legislature has already authorized exemptions to the tax rate calculations for special districts,
• We believe, to the tax rate calculations for special districts, hospitals, jails, and other things.
• The rent calculation for one cent of value on our tax roll is equivalent to $2.2 million.

Bills: SB9

Keywords: property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit

Summary: The Senate Committee on Local Government met to hear Senate Bill 9, which would lower the voter-approval tax rate for certain local taxing units from 3.5% to 2.5%. Sen. Bettencourt, the bill author, argued the change would continue the state’s property tax reforms begun in 2019, slow local levy growth, and give voters more say over larger tax increases. He and supporters cited data showing property tax levies have grown faster than population plus inflation, and said the bill would help protect taxpayers while preserving the state’s broader investments in school tax relief, water, rural law enforcement, and ambulance funding. Supporters included the Texas Taxpayers and Research Association, the Texas Association of Business, the Texas Public Policy Foundation, and the Texas Association of Manufacturers. They said the bill would improve transparency, encourage more disciplined budgeting, and create certainty for homeowners and businesses. They argued that lower tax-rate growth would help attract and retain employers and investment, and that voters would still be able to approve higher rates when needed. Local officials and other opponents said the bill would constrain cities and counties facing rapid growth, inflation, infrastructure needs, and public safety costs. Testimony from county judges, city finance officials, firefighters, and urban county representatives emphasized pressures from jail operations, roads, water, EMS, police and fire staffing, and unfunded mandates. Several witnesses asked for carve-outs or exemptions for public safety and disaster-related costs, warning that a one-size-fits-all cap could force service cuts or shift costs elsewhere. The committee heard extensive questioning but no final vote or disposition on the bill was taken in the portion provided.

Transcript Highlights:

• Salary per employee capped at. $450,000. taxes based on the tax rate as applies to the calculated margin
• Limited the how much compensation employee compensation can be deducted for purposes of calculating the
• Do you all calculate, okay, well, if you had done it right or different than you had it, the way that
• But when we're talking about this, is that calculated at all when looking at the value?
• So I just ask, I mean, is any of that calculated when we're talking about increases?

Keywords: 1184, house, all

Transcript Highlights:

• The way that the state calculates the public school funding formula and distributes money to students
• For instance, how we calculate how much schools get based on teacher experience.
• So in the at-risk factor currently, there are three calculations: the percentage of membership.
• Membership used to calculate Title I. This is a federal designation that is a proxy for poverty.
• We also calculate variable costs.

Transcript Highlights:

• calculation.
• the adequacy calculation come from?
• the DOE does the adequacy calculation. the DOE does the adequacy calculation.
• calculate it based on that. calculate it based on that.
• from right from the state calculation. from right from the state calculation.

Keywords: 928, house, all

Summary: The commission met to approve the November 21, 2025 minutes, making several clerical corrections before adopting them as amended. The edits included adding the date, correcting a misspelled name, clarifying references to a scholarship fund representative’s title, removing an incorrect “DOE” reference, and fixing a few wording errors. The minutes were approved with one abstention from members who were absent. The bulk of the meeting focused on organizing the commission’s work under SB 57 and identifying which special education cost issues should be prioritized for research and reporting. Members discussed a long list of topics, including student referral rates, why students are classified as other health impaired, increases in referrals since school closures, interventions before referral, costs of non-medically necessary services in IEPs and 504 plans, differences between federal and state requirements, reporting of special education costs, out-of-district and residential placements, dispute resolution, Medicaid and insurance use, graduation rates, and adult learning participation. Several members emphasized the need to combine or narrow topics and to gather better data before the report due July 1, 2026. Representative Ames highlighted HB 742, which would eliminate prorated special education aid payments when state appropriations fall short, and explained that the Education Funding Committee recommended interim study. He argued that local districts are bearing too much of the cost and that the state and federal governments should provide more support. Other members raised concerns about rising special education identification rates, possible overidentification, school climate and mental health factors, bullying, staffing, speech therapy access, and residential placements. One member cautioned that DOE website numbers may be inflated or at least difficult to interpret because of how students are counted. Department of Education staff then explained how special education data and costs are monitored. They said student counts are tied to IEPs and SASIDs in the state system, districts are checked through both desk audits and on-site monitoring, and billed services are compared against IEP requirements. They also described IDEA funding, noting that most DOE special education staffing is federally funded, with a large share of federal money flowing through to local education agencies and the remainder supporting administration, monitoring, and training initiatives. Members discussed whether more staff and more robust oversight would improve accuracy and accountability.

Transcript Highlights:

• There's no changes from current law on any of those other parts of the calculation.
• those calculations can get quite involved because there's a separate calculation for each year's compensation
• quite and those calculations can get quite and those calculations can get quite involved<04:42:58.320
• <04:43:17.680> that limitations in those calculations that limitations in those calculations
• that's part of your calculation, right? that's part of your calculation, right?

Keywords: 928, house, all

Summary: The committee worked through a series of budget amendments, mostly to House Bill 2 and related House Bill 1 changes, with members discussing whether to reduce or preserve funding for various programs. Early actions included approving an amendment to House Bill 219 that delays implementation of renewable energy-related provisions to 2027, and approving an amendment that removes a $150,000 appropriation tied to a housing-related database while allowing use of housing fund money for the project. The committee also approved an amendment affecting magistrates so they could continue pretrial and other judicial support work, while noting they would not handle bail and that the change reflected separate legislation already signed by the governor. Members then approved a series of administrative savings items in the Department of Administrative Services, including eliminating a long-vacant computer analyst position and reducing overtime and recruiting/subscription-tool budgets. They also approved an amendment cutting marketing and administrative support for the paid family leave program, with members emphasizing that the program itself would continue. A proposed cut to the WorkInvest NH program was discussed at length, with some members arguing it benefits workers and employers and others noting the cost is borne by employers; the committee ultimately set that item aside without taking action. The committee also debated and then approved a modest reduction to a BEA regional planning grant, despite objections that regional planning commissions provide valuable municipal support. The most extended discussion centered on the State Library. Representative Sweeney said he did not want to pursue a full cut of the library and instead favored a more targeted approach, noting that some federal funding for library services such as interlibrary loans and the Libby system may be at risk. Members discussed alternatives, including unfilled positions and other partial reductions, but no final action on the full library cut was taken in the portion provided. The committee also paused on some other items to gather more information before voting.

Transcript Highlights:

• So is a statutory operating debt calculation.
• Their statutory operating debt calculation is now 9.71, which for a big school district like Morehead
• that Superintendent Johnson was stating on his form about statutory operating debt calculations.
• that Superintendent Johnson was stating on his form about statutory operating debt calculations.
• statutory operating debt calculations statutory operating debt calculations could<00:20:32.720><

Bills: HF957, HF877

Keywords: education, mandate relief, school funding, local control, state laws, fund transfers, 1183, house

Transcript Highlights:

• Chair, Representative Olson, I doubt they went to the time to calculate every transaction on whether
• so that I am calculating in exact time what the rate is based on the destination of my delivery.
• a tax calculator my website and our ERP and I've got to have an API connection so that I am calculating
• I'm assuming that we've done the calculation that $300 times whatever is enough money we have.
• But it's super complicated because you're going into, again, a prior-year calculation. Right?

Bills: HB2143, HB2273, HB2290, HB2373, HB2784, HB2794, HB4037

Keywords: public safety, retirement system, investments, trust fund, board of trustees, financial report, income tax rebate, Pinal County, taxpayer eligibility, state revenue, financial assistance, transaction privilege tax, business location, tangible personal property, shared vehicle, sourcing, income tax, veterans, donations, tax refunds

Summary: The House Ways and Means Committee first set aside House Bill 2794 at the sponsor’s request and then took up House Bill 2290, which would clarify Arizona transaction privilege tax sourcing rules for tangible personal property by specifying that an order is received at a seller’s business location and that server location does not control sourcing. The sponsor said the bill codifies existing, historic treatment and would provide certainty for taxpayers, while the League of Arizona Cities and Towns opposed it, arguing it would be a major departure from current practice, could shift revenue away from rural communities, and could create multiple tax rates for a single transaction. The Department of Revenue said it was neutral, acknowledged ongoing ambiguity and administrative complexity, and explained that a 2023 draft ruling had been based on a legal analysis but was never finalized. Several business and association witnesses supported the bill as necessary to prevent inconsistent audits and to preserve origin-based sourcing for in-state sellers. After extended debate, the committee passed HB 2290 on a 5-3 vote, with one member absent. The committee then heard House Bill 2373, which would add a space on the individual income tax return for taxpayers to voluntarily direct part of a refund to the Veterans Donations Fund or a veterans service organization fund. The sponsor and a representative of veterans advocacy groups described it as a simple, voluntary way to support veterans organizations and local projects. No opposition was raised, and the bill was approved unanimously by the members present, 8-0, with one absent. Finally, the committee considered House Bill 2143, a technical change to Public Safety Personnel Retirement System law that would limit the 5% ownership cap to publicly traded corporations. PSPRS representatives said the change would reduce compliance costs and avoid unnecessary workarounds while maintaining existing investment safeguards and diversification rules. Members discussed that ASRS does not have the same cap and that PSPRS already has broader limits on concentration risk. The bill was presented as an administrative cleanup measure, and discussion focused on clarifying that it would not increase investment risk.

Transcript Highlights:

• I know In place that the parent districts will retain and how then this will be calculated with the subtraction
• They will still get the declining enrollment funding, as you mentioned, which will be calculated once
• They will still get the declining enrollment funding, as you mentioned, which will be calculated once
• We spoke with the local county clerks, and they stated the way things are calculated, the Mountain View

Summary: The Executive Subcommittee met and first considered an emergency rule from the Department of Education amending consolidation and annexation rules to implement Act 919 of 2025 and Act 157 of the 2026 fiscal session. Department staff explained the change was needed to support newly detached isolated school districts while avoiding financial hardship for the parent districts by preserving declining-enrollment funding, local tax revenue, and using existing unused department funds rather than new appropriations. Senator Irvin emphasized the policy background and financial mechanics, and the committee reviewed and approved the emergency rule without objection, effective upon adjournment of the Legislative Council meeting on June 19, 2026. The committee then approved an emergency rule from the Department of Human Services allowing hospitals to open separate adolescent substance use disorder units and receive payment for residential services provided to adolescents. Senator Irvin requested the item be brought to the Public Health committee for an update, and the rule was approved without objection, also effective June 19, 2026. The committee next heard a waiver request from Whitehall for cooperative purchasing over $1 million for construction services tied to a specific vendor and system; the athletic director said the vendor had a strong track record and the project would begin in late August 2026 and finish in November 2026. The waiver was approved on motion. In the director’s report, the committee adopted the same per diem, mileage, and expense allocations for the coming fiscal year, noting committees had not spent their full allocations. It also approved a motion to cancel the July 2026 Legislative Council meeting because of scheduling conflicts, while allowing subcommittees to meet in July only for items with imminent need; any July subcommittee actions will be final and reported to the full council at its August 21, 2026 meeting.

Transcript Highlights:

• The cap is calculated as an amount not to exceed 10 percent of certain general revenue deposited during
• And also, it's worth two points that a part of this revenue that is used to calculate a cap includes
• So about $50 billion of the calculation is actually not state-generated revenue.
• Calculated based on that, it would yield a different, a much smaller number. Yes. Okay.
• aside, it's actually less than that because we're counting federal sources of revenue into that calculation

Bills: SJR4, SJR 4

Keywords: economic stabilization fund, state finance, constitutional amendment, budget management, financial security, term limits, state offices, governor, lieutenant governor, election reform, 1184, house, all

Transcript Highlights:

• “There’s a calculation in law under 6-20-2305.
• “So it’s based off the calculation. It’s always rolling.
• at the preceding two years from last year’s ADM to see if they’re having a decline, and so that calculation
• question how long do the districts receive the declining enrollment funds so it's based off the calculation
• the preceding two years from the last year's a dm to see if they're having a decline and so that calculation

Summary: The committee met with a quorum, opened with a prayer recognizing the death of Reverend Jesse Jackson, and then worked through a series of appropriation and transfer requests. In Section B, it approved a $273,000 temporary appropriation for the Department of Labor and Licensing. In Section C, it approved two Infrastructure Investment and Jobs Act requests: $280 million for the Department of Transportation and $195 million for the State Broadband Office to support Arkansas BEAD broadband grants, including an extra help position. Members questioned the broadband awards, provider amendments, buildout timelines, accountability, and the status of unawarded locations; the broadband director said no provider had requested speed changes, awards would be monitored with milestone-based payments, and remaining locations would be addressed later as federal guidance is received. The committee also approved transfers in Section D, including $458,000 for the Department of Correction, $25 million for Department of Education programs such as declining enrollment and teacher incentive funding, and $229,000 for Shared Administrative Services project management support. In Section E, the committee considered a $4.7 million budget stabilization trust fund loan for the Office of State Technology to implement ServiceNow and related IT modernization, cybersecurity, and governance tools. Members pressed agency officials on repayment, cost savings, and whether the loan would simply roll over existing costs; officials said repayment would come through agency rates over a five-year period and that the new payment would be lower than the current loan being retired. The committee voted to give favorable advice to the Governor on the loan request. In Section F, the committee reviewed cash fund requests for wage and hour claims, unclaimed property, and a heritage grant; in Section G, it reviewed a $1.1 million federal grant to expand college and career coaching in rural districts; in Section H, it reviewed pay plan and performance fund requests totaling millions across multiple agencies; and in Section I, it reviewed budget manual formatting changes. The latter part of the meeting focused on reports, especially the Medicaid trust fund. DHS and DFA officials reported the fund balance had declined from prior years and was down to about $394 million after seven months, with further decline expected by year-end. Senators and representatives asked about the appropriate reserve level, the impact of pending Medicaid rules and legislation, FMAP changes, and whether additional funding would be needed in the upcoming budget. Officials said projections are updated regularly, more than 10 rule packages remain pending with CMS, and the governor and legislative leaders will discuss additional capital needs during budget development. Members also discussed the importance of balancing Medicaid spending with new federal funding and maintaining flexibility for critical areas such as labor and delivery. The committee then adjourned without further action on the reports.

Transcript Highlights:

• which they're geographically located until they are able to generate three years' worth of data to calculate
• Some of the data that we get to calculate the at-risk index currently is We talked about mobility a little
• A change to what was calculated before. Mr.
• Be mindful as we calculate that. Madam Chair, my next is on pages six and seven.
• Component of the at-risk factor but were part of that calculation that included mobility and economically

Transcript Highlights:

• The base amount which would not change under option two would back up on a different way for calculating
• existing foundation program again in the hybrid approach would not change, but the weights would be calculated
• Weights would be calculated and phased in over a period of time as we felt we had the funding.
• I just want to understand this as we move forward, and if we choose the hybrid, how do we calculate raises

Keywords: 924, joint, all

Transcript Highlights:

• them two ways to be able to calculate them two ways to be able to calculate their<00:43:06.000><
• <00:47:35.200> the of explain how you would calculate the of explain how you would calculate
• It is that the current system has two different calculations, and when those calculations are done each
• And all this bill does is standardize the calculation statewide so that the floor area ratio calculation
• c><04:04:51.920> ratio<04:04:52.319> calculation the Florida area ratio calculation the

Keywords: 1189, house, all