Transcript Highlights:

• Um, the about our new taxes portal.
• , employers withholding, tire fee, transient room tax, utilities gross receipts license tax or U-Girl
• , telecommunications tax, commercial mobile radio service, otherwise known as CMRS, corporate LLET tax
• tax, utilities gross<00:30:54.320><c> receipts</c><00:30:54.720><c> license</c><00:30:55.160><c> tax
• ,</c> legislature reducing the income tax, legislature reducing the income tax, which<00:45:55.920><c

Summary: The committee first approved the minutes from the September 11 meeting by motion and voice vote. It then received a brief update on the statewide emergency responder voice system, but no presenter was present. The chair said he expected a more substantive update in November and warned that if there is not real progress on acquiring needed private properties, the committee may consider further action, including possibly freezing funding. The main discussion centered on the Department for Community Based Services’ child removal and reunification work and its structured decision-making tools. Commissioner Lisa Dennis and General Counsel Wesley Duke explained that the intake, safety, and risk assessment tools are being used at very high rates and that the department is still implementing and evaluating the system. Dennis said the tools are meant to inform, not replace, professional judgment; when staff disagree with a recommendation, the worker and first-line supervisor consult and decide together. Members questioned whether the system favors keeping children in the home, whether the department has studied safety outcomes for in-home cases versus removals, and whether foster home shortages affect removal decisions. Dennis said child safety remains the top priority, that the practice has not changed, and that the department would provide additional data on outcomes later. Members also asked about permanency timelines and delays in termination of parental rights cases; Dennis said federal timelines are difficult to meet because of family progress, substance use recovery, and court delays, and she confirmed foster parent shortages were not the reason for those delays. The committee then heard a presentation from the Department of Revenue on the new My Taxes portal. Staff said the portal, launched in March, replaced DOR’s portion of the old Kentucky One Stop Business Portal and now allows businesses to file and pay multiple taxes, update account information, and receive official notices. They reported the system is available 24/7 except for scheduled maintenance every other Thursday evening, has maintained over 99% availability since launch, and now has a dedicated contact center with 50 agents plus a public help line and email. In response to questions, the department said early downtime was caused by unexpectedly high traffic, but server capacity was increased and in the last three months there had been only one day of unexpected downtime.

Transcript Highlights:

• The Tax Commissioner would then transfer from the personal income tax proceeds for that year an amount
• The bill also extends the existing apprenticeship training tax credit.
• The bill also extends the existing apprenticeship training tax credit.
• The modification makes the credit against corporate net income taxes and the personal income tax for
• The modification makes the credit against corporate net income taxes and the personal income tax for

Committee: Senate Finance

Transcript Highlights:

• House Bill 262, an act relating to the exemption of sales and use tax for aircraft.
• House Bill 262, an act relating to the exemption of sales and use tax for aircraft.
• </c> tax credit. Representative Kcarnney. tax credit. Representative Kcarnney.
• </c><00:18:30.320><c> House</c> use tax. Representative White. House use tax. Representative White.
• </c> sales and use tax for aircraft. sales and use tax for aircraft.

Transcript Highlights:

• We've eliminated taxes on baby items, disaster supplies, and completely eliminated the tax on business
• We do not and will never have an income tax in the Sunshine State.
• ... ...by escalating property tax assessments and millage increases at the local level.
• Homes because they can't afford the taxes on a new residence.
• Taxes are solely the province of government.

Summary: The transcript is of a Florida Legislature joint session convened to receive the Governor’s annual message. After the House and Senate were received, a committee was appointed to notify the Governor that the joint session was ready, and the Governor and First Lady were introduced. The Senate President presided, a prayer and Pledge of Allegiance were offered, and the joint session then recessed to await the Governor’s arrival. Governor Ron DeSantis delivered a lengthy address reviewing his administration’s record over the past seven years. He highlighted fiscal restraint, larger reserves and rainy-day funds, debt reduction, tax cuts, business and job growth, school choice expansion, education reforms, higher teacher pay, civics initiatives, environmental restoration efforts in the Everglades, hurricane response improvements, public safety and immigration enforcement, and opposition to DEI and other ideological policies. He also urged lawmakers to send him bills on issues such as eliminating DEI in local governments, further restricting illegal immigration, expanding Second Amendment rights, and addressing what he described as the creep of Sharia law. The Governor additionally called for property tax relief through the constitutional amendment process and for legislation emphasizing informed consent in medical decision-making. He warned about risks posed by artificial intelligence and said new technologies should align with American values. No substantive votes were taken on policy matters during the session; after the Governor’s remarks, the joint session adopted a motion to dissolve.

Transcript Highlights:

• Tax sharing agreements or take away local control.
• The Montana tax loophole is a scheme to avoid paying California taxes and license fees on expensive cars
• And yes, of course, people, if there is opportunity to pay less in car tax, our car tax is ridiculous
• It's because our tax structure and what we do here in California is particularly on the car tax.
• tax credits, deductions, Annually through over 100 different tax expenditures, including tax credits

Summary: The Senate began with a roll call, a moment of silence for the shooting at the Islamic Center of San Diego, prayer, and the Pledge of Allegiance. The body then moved through gubernatorial appointments, confirming Julia Montgomery as General Counsel for the Agricultural Labor Relations Board and reappointing Dr. Cynthia Glover Woods, Dr. Brenda Lewis, and Gabriela Orozco Gonzalez to the State Board of Education, and George Cardona as Chief Trial Counsel for the State Bar. The Senate also heard a guest introduction welcoming Cal Lutheran University students, faculty, and staff to the gallery. The chamber then took up several resolutions, including SR 111 recognizing the International Day Against Homophobia, Biphobia, Intersex Phobia, and Transphobia; SCR 129 designating part of Highway 152 as the Rusty Arraes Highway; SCR 169 proclaiming October 2026 as Women's Small Business Month; and SCR 173 designating May 2026 as California Fairgrounds Appreciation Month. All of these resolutions passed, with members speaking in support of Arraes, women-owned businesses, and the public safety and community roles of fairgrounds. The Senate also passed a series of policy bills. These included SB 1154 on best-value procurement for community college public works, SB 1369 on judicial recall safeguards, SB 1106 shortening the data broker deletion timeline under the Delete Act, SB 1417 increasing transparency for mutual water companies, SB 1408 authorizing a future Contra Costa transportation sales tax measure, SB 1172 adding guardrails to local tax sharing agreements, SB 1383 protecting locally adopted labor standards in density bonus projects, SB 1371 barring waste haulers from suspending service during lawful labor disputes, SB 908 streamlining residential window replacement permits, SB 1361 limiting actions taken solely to avoid transit-oriented housing standards, SB 1014 requiring early fee and improvement estimates for housing projects, SB 1272 giving homeowners more time to fix preexisting code violations, SB 1406 targeting the Montana tax loophole, SB 1238 increasing HOA transparency and oversight, and SB 868 creating a plug-in solar framework. Most passed on largely party-line votes, with some Republican members objecting to labor-related or regulatory measures. Later in the day, the Senate approved additional health, education, privacy, and AI measures, including SB 950 on early-onset Alzheimer’s treatment coverage, SB 874 on Medi-Cal behavioral health treatment oversight, SB 1049 on correcting health plan claims, SB 1067 on early math screening, SB 1202 on Medi-Cal outreach amid federal changes, SB 944 on acupuncture coverage, SB 957 on notice for federal subpoenas to social media companies, SB 998 on discrimination prevention coordinators, and SB 1000 on AI content transparency. The final item shown, SB 1056 on protective orders for sexually explicit material involving adult victims, was introduced with the author noting ongoing work on amendments, but the transcript cuts off before final action is shown.

Transcript Highlights:

• So existing property tax law already provides that the property tax base year value of real property
• I think it's time for the Legislature to consider allowing the local land and tax use authorities make
• January 1, 2026, until January 1, 2031... ...to extend the five-year time period to transfer property tax
• ...even in the case of, I was talking to a friend, and, in theory, there's a moratorium on property tax
• SB 888 simply extends that same principle to property tax relief for disabled veterans.

Summary: The committee met with a quorum and heard SB 1053 by Senator Nilo, which would let county boards of supervisors in counties affected by a governor-declared disaster on or after January 1, 2026, extend by up to three years the five-year deadline for transferring a property tax base-year value to replacement property. The author said the bill is needed because recent wildfires and other disasters make the current five-year rebuilding window too short, and several members supported the measure as a common-sense local-control response to disaster recovery. There was no opposition, and the committee voted 5-0 to send SB 1053 to the Committee on Appropriations. The committee then heard SB 888 by Senator Seyarto, as amended in committee, which would exclude VA service-connected disability compensation from household income when determining eligibility for the low-income disabled veterans’ property tax exemption. The author argued the current law creates a catch-22 for disabled veterans whose benefits can push them over the income limit despite fixed incomes and high medical costs. Members from both parties praised the bill as fair and supportive of veterans, and there was no opposition testimony. The committee voted 5-0 to pass SB 888 as amended to the Committee on Military and Veterans Affairs. Afterward, the committee adopted a consent calendar containing SB 999, SB 1073, and SB 881. The roll was called on the consent items and the calendar was adopted. The meeting concluded with SB 1053 being called again for final action, where it was reported out on a 5-0 vote.

Transcript Highlights:

• The taxpayer was audited for tax years 2017 through 2021.
• We had no idea, and it was sold for like $1,300 worth of back taxes.
• I do want to pay the taxes on this land.
• Or is that different since it's from property tax?
• the taxes.

Committee: All ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT

Transcript Highlights:

• So, and this would be in effect a retroactive tax? Yeah, it’s not a retroactive tax.
• </c><00:24:53.840><c> they</c> facility the more property taxes they facility the more property taxes
• </c> pay more business tax pay more business tax yes<00:25:29.440><c> sir</c><00:25:30.520><c> okay</
• <01:29:03.800><c> representative</c> tax representative tax representative alry<01:29:06.119><c> yes<
• </c> 688 authorizing municipalities to tax 688 authorizing municipalities to tax tradable<01:41:50.199

Summary: The committee first held a public hearing on HB 660, which would require historic horse racing facilities to pay 10% of HHR winnings to host communities as mitigation. Representative Om said the amendment was intended to leave charities and the state whole while funding local costs tied to large gaming facilities. Supporters argued the measure would address future municipal expenses, while opponents said host towns have not reported current problems and that the bill would single out one industry. Members questioned the 10% rate, whether the proposal was retroactive, and whether it would apply to existing facilities; the sponsor said it would apply to facilities already in place or later added. The hearing was then closed without any vote recorded in the transcript. The committee then opened a hearing on HB 658-FN, which raises reimbursement caps and adjusts fees for the Oil Discharge and Disposal Cleanup Fund and the Oil Pollution Control Fund. Representative Malloy introduced the bill, and Representative Aly explained the funds as a state-backed insurance mechanism for oil spill cleanup and prevention, including replacement of leaking home heating oil tanks for low-income homeowners. Bob Scully of the Energy Marketers Association supported the bill, saying the fee structure helps fund remediation and tank replacement, though costs are ultimately passed on to consumers. Department of Environmental Services officials Robert Bishop and Jennifer Marts described the bill as extending the fee collection for 10 years, changing reporting dates, increasing the cap for low-income tank replacement, and rebalancing fees based on an actuarial review. DES testified that the actuarial study found the fund needed to remain solvent and that home heating oil releases are the largest category of new releases, with the fuel oil fee otherwise needing to rise by more than 200% to cover projected costs. The board instead proposed a smaller increase and adjusted other fees accordingly, while maintaining a reserve to cover the first days of a major coastal spill before federal funds become available. Members asked about the basis for the fee changes, the role of the actuarial review, and the statutory language governing who pays the fees. The transcript ends during this hearing, with no final committee action or vote shown.

Transcript Highlights:

• . >> Senate Bill 3107, City of Laurel, extend repeal on authority for tax on hotels and motels to promote
• I'm happy to tax on the hotel motel.
• Senate Bill 3109, taxes exempt leases and subleases of state park lands to nonprofits.
• Senate Bill 3110, tax credits provide against income at the lower taxes for voluntary cash contributions
• Senate Bill 2272, sales tax exempt certain agriculture and logging items. &gt;&gt; Oppos?

Transcript Highlights:

• This is a tax, not a fee. From this lawsuit, I want to stop and tell you what we've learned.
• There have been attempts to spend this tax money on things other than spay and neuter services.
• Next, because this fee is now a tax, the tax should probably be relocated into the Tax Administration
• They ruled it was a tax under the Tax Injunction Act, the federal court.
• As you know, most Republicans support taxes. As you know, most Republicans are the poor taxes.

Bills: SB38 , SB46 , SB18

Committee: Senate Senate Conservation

Keywords: SB38, pet food, registered pet food, registration fee, fees, sunset repeal, repeal of repeal, revenue, state fee, business regulation, animal feed, pet food registration, New Mexico, SB46, organic waste, solid waste, waste diversion, composting, compost feedstock, waste characterization study

Transcript Highlights:

• Built into that is federal tax credits that are to expire this year.
• </c> supported by a broadb based set of taxes supported by a broadb based set of taxes on<00:59:01.599
• 24:44.880><c> uh</c> frame the provider tax was actually uh frame the provider tax was actually uh part
• </c><01:25:39.520><c> from</c> care provider tax from care provider tax from 1.88%<01:25:41.600><c> uh
• That's a very regressive tax.

Bills: HF837 , HF1903 , HF499 , HF794

Committee: House Health Finance and Policy

Transcript Highlights:

• Again, or test—I keep saying tax; it feels like a tax—or are you saying that more seniors qualified and
• the Managed Care Organization (MCO) tax.
• This tax existed before Proposition 35.
• or change the structure of the MCO tax?
• And so the size of the MCO tax—should that MCO tax, if there is no approvable MCO tax, then it would.

Transcript Highlights:

• For some counties, that's not a lot of...” “...hotel tax pie on tourism advertising.
• tax collectors, to really be our front porch.
• tax collectors to really be our front porch.
• Again, same thing here: our tax collectors deliver these services for us.
• collectors, newly elected tax collectors, so Volusia went a few years ago.

Committee: Senate Appropriations Committee on Transportation, Tourism, and Economic Development

Summary: The committee met to receive a base budget overview for agencies under its jurisdiction, which include the Division of Emergency Management, Department of Commerce, Department of State, Department of Transportation, Department of Military Affairs, and Department of Highway Safety and Motor Vehicles. Staff explained the budget format and noted that the Legislature appropriated more than $20.2 billion to these agencies in the current fiscal year, a 66.7% increase over 10 years. The Department of Transportation then presented on the Moving Florida Forward initiative, describing it as a $7 billion effort to advance 20 major congestion-relief projects statewide. Secretary Jared Perdue said the department is ahead of schedule, with 14 of 20 projects expected to be underway by the end of the calendar year. He highlighted major projects including I-4 in Polk and Osceola counties, I-75 improvements, Southwest 10th Street in Broward County, Fruitville Road, Capital Circle in Tallahassee, and I-275, and discussed innovations such as aggregate supply grants, modified phase design-build, workforce hiring events, and voluntary acceleration. Senators asked about business impacts from construction, tourism-related transit funding, aggregate sourcing, and labor shortages; the secretary said FDOT works with local businesses and that additional revenue sources for transit would require legislative action. The Department of Highway Safety and Motor Vehicles reviewed motorist services, revenue collection, licensing, vehicle titling, specialty plates, insurance compliance, driver safety, and commercial driver licensing. Officials said the department collected about $2.9 billion in revenue in fiscal year 2023-24 and described modernization efforts, including electronic verification systems, Real ID compliance, mobile licensing units, and a planned digital driver license. Members asked about the driver license backlog in Miami-Dade and Broward, and the department said service delays were driven by growth and staffing constraints but should improve with $7.5 million in recent funding and the eventual transition of services to county tax collectors. Questions also addressed temporary paper licenses and birth certificate fraud prevention. The Department of Commerce presented on the Job Growth Grant Fund and Visit Florida. Commerce said the grant fund, created in 2017, has awarded $257 million to 70 projects in 37 counties since 2019, with demand exceeding supply about four to one. Officials emphasized that the program supports targeted industries and workforce and infrastructure projects, and they highlighted examples in CDL training, semiconductors, advanced manufacturing, and health care. Senators raised concerns about small businesses affected by transportation construction, and Commerce said it has an Office of Small Business Innovation and other tools, though the grant fund is limited by statute to targeted industries. Visit Florida then described its public-private tourism marketing role, saying the state’s $80 million appropriation is matched by private investment and that the latest EDR review found a $3.30 return in tax revenue for every state dollar spent. Visit Florida reported record visitation and tourism spending, along with hurricane recovery marketing and rural promotion efforts.

Transcript Highlights:

• And the court found that relying solely on local property tax and loans for major repairs and unsafe
• First of all, it related to, first of all, as a property tax relief bill, essentially is what it was.
• That really was tax relief, and this is directed right at critical needs.
• First of all, it related to, first of all, as a property tax relief bill, essentially is what it was.
• That really was tax relief.

Committee: House Education

Transcript Highlights:

• </c> we're already paying via property taxes we're already paying via property taxes 50%<00:35:32.880
• </c> interested in kind of property tax interested in kind of property tax discussions,<00:39:58.920>
• So, that 8% figure could really result in having a million-dollar bill to tax our property tax within
• A shift, onto property tax owners.
• </c> share and filed their taxes. share and filed their taxes.

Committee: Senate Health and Human Services

Transcript Highlights:

• </c> exceed a tax cap or exceed the 10%. exceed a tax cap or exceed the 10%.
• </c> the tax cap or not overturn the tax cap. the tax cap or not overturn the tax cap.
• So, they got meeting with a tax cap.
• </c> amount of optional veterans tax credits? amount of optional veterans tax credits?
• </c> you're dealing with different tax you're dealing with different tax credits.

Committee: Senate Election Law and Municipal Affairs

Transcript Highlights:

• taking on those taxes.
• </c> payment in l of taxes. Correct. Okay. payment in l of taxes. Correct. Okay.
• </c> pilot instead of property taxes. pilot instead of property taxes.
• </c> property taxes. property taxes.
• </c> it's about a pilot. payment tax. Okay. it's about a pilot. payment tax. Okay.

Committee: House Science, Technology and Energy

Transcript Highlights:

• rate at which we can tax providers, and limits on payments used to support hospitals.
• And then the revenue that we claim from that tax, we then put back into rates, right?
• So if I tax a dollar, I take that dollar, I put that into the rates to increase the rates.
• And so by restricting our ability to tax, it And so by restricting our ability to tax, it changes the
• The enhanced premium tax credits.

Summary: The subcommittee opened with roll call and approved the November 2025 minutes. Commissioner Charlie Carr then introduced Leslie Darcy, chief of LTSS at MassHealth, who provided an update on the PCA working group and on federal and state budget pressures affecting MassHealth and long-term services and supports. Darcy said the PCA working group had completed its work and submitted recommendations, including reinstating the 66-hour overtime cap, strengthening program integrity, and ending paid paperwork time for EVV users; she said those changes were implemented on 11/26 and were expected to save $7.4 million. She also described additional consensus recommendations to lower the overtime cap from 66 to 60 hours, create a seven-hour weekly meal-prep support limit, and continue exploring benchmarks, though the group could not reach consensus on a benchmark standard. Darcy warned that a federal bill enacted about six months earlier would significantly affect MassHealth, with an estimated $3.5 billion loss to the Commonwealth by 2028. She outlined upcoming changes including revised immigrant eligibility rules in October 2026, work requirements for certain non-disabled adults beginning in January 2027, six-month redeterminations for some adults, and shorter retroactive coverage periods. In response to questions, she said people with disabilities and Medicare beneficiaries would be exempt from the work and six-month redetermination requirements. She also explained that reduced federal ACA subsidies were being offset in Massachusetts by state spending, including $250 million in additional state support to keep premiums lower for middle-income families. Members raised concerns about community hospitals, the health safety net, and the impact of federal funding changes on provider rates and uncompensated care. Darcy said restrictions on provider taxes would limit MassHealth’s ability to use those revenues to support rates, and she noted a current $300 million shortfall in the health safety net. She said FY27 would likely include a rate freeze, targeted reductions, one-time budget measures, and further work groups to examine programs such as adult foster care, which she said had grown 40% in two years. Carr emphasized that the situation was serious but potentially fluid, and the meeting ended with no further business; the subcommittee agreed to adjourn before the next meeting and noted an upcoming February presentation from the Department of Public Health.

Transcript Highlights:

• rate at which we can tax providers, and limits on payments used to support hospitals.
• And then the revenue that we claim from that tax, we then put back into rates, right?
• So if I tax a dollar, I take that dollar, I put that into the rates to increase the rates.
• And so by restricting our ability to tax, it... Thank you.
• The enhanced premium tax credits. But luckily, in Massachusetts, so folks, Premium tax credits.

Summary: The Long-Term Services and Supports and Health Equity Subcommittee met with roll call, approval of prior minutes, and a presentation from Leslie Darcy, chief of LTSS at MassHealth. The main discussion focused on the Personal Care Attendant (PCA) working group, which had completed its legislatively mandated review and submitted recommendations. Darcy said several earlier recommendations were already implemented, including reinstating the 66-hour overtime cap, strengthening program integrity efforts, and removing paperwork-related authorized hours for EVV users. The group then reached consensus on additional recommendations to reduce the overtime cap from 66 to 60 hours, set a seven-hour weekly meal-prep support limit, and continue work on benchmarks, though no consensus was reached on a benchmark standard. Darcy said the proposed changes were intended to preserve program integrity while addressing rapid cost growth in PCA services. Darcy also reviewed the expected effects of a recent federal Medicaid-related bill, estimating that Massachusetts could lose about $3.5 billion by January 2028. She described upcoming changes affecting Medicaid eligibility for certain immigrant groups in October 2026, work requirements for some non-disabled adults beginning in January 2027, six-month redeterminations for certain adults, and shorter retroactive coverage periods. She emphasized that people with disabilities and people on Medicare would be exempt from the new work requirements and six-month redeterminations. Members asked about the impact on community hospitals, the health safety net, and ACA premium subsidies; Darcy said federal changes could worsen uncompensated care pressures, but Massachusetts used state funds to offset the loss of enhanced ACA premium tax credits, helping keep premiums lower for middle-income families. In response to questions about the FY27 budget, Darcy said MassHealth expected targeted reductions, some one-time measures, and likely a rate freeze rather than large base cuts, with further cost-containment work to follow in FY28. She noted that LTSS is a major share of MassHealth spending and that programs such as PCA, adult foster care, and adult day services are state-plan entitlements once adopted by the state, even though the federal government does not require them. Charlie Carr and other members stressed that the PCA work group had been difficult but collaborative, and Carr said the recommendations were modest compared with other options considered. The meeting ended with a brief planning discussion about a February guest presentation from the Department of Public Health and a motion to adjourn, which was approved.

Transcript Highlights:

• We'll call the House Tax Committee to order. Good morning, members.
• Welcome to the Tax Committee. Okay, let's start with Chair U Akeem.
• I'd like to keep it focused on the tax area; she can talk about that.
• If you turn to the property tax levy tracking spreadsheet...
• Now, I can't raise taxes in our committee.

Bills: HF1049

Committee: House Taxes