Transcript Highlights:

• Same with just having the tax audit. If it's general, it's not very useful data.
• The premium tax of 4.75 or 85, whatever this is, is actually on the bill.
• The tax is a tax on premium that is levied by—it is paid by the insurance company.
• tax from the insured, and then once a quarter reports the tax to the insurance department.
• And so it is taxed.

Committee: House Insurance

Transcript Highlights:

• The taxpayer was audited for tax years 2017 through 2021.
• And we found that it was sold for back taxes. We had no idea.
• And it was sold for, like, $1,300 worth of back taxes.
• And the back taxes were $1,396.61, and it was sold for $5,596.61.
• Yeah, I don't think the state had the interest in it other than the taxes. Okay.

Committee: All ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT

Summary: The committee first reviewed litigation reports from the Department of Labor and Licensing involving wage claims brought under the Arkansas Minimum Wage Act. Members questioned the department’s authority, jurisdiction, use of attorney fees and costs, and whether defendants had to be licensed. The department explained it has long enforced wage and overtime laws, that the claims were small-dollar cases handled by investigators and counsel, and that one case had been paid and dismissed while others were unresolved or had service issues. The committee voted to review or batch-file the labor cases after discussion. The University of Arkansas System then reported three pending lawsuits: an age- and race-discrimination claim by a tenured professor that was resolved early; an ADA/FMLA retaliation claim by a former employee that survived in part on a motion to dismiss and was moving into discovery; and a Section 1983 claim against a UAMS sergeant arising from a parking-ticket dispute, with the university explaining that only punitive damages could create personal exposure for the officer. The committee reviewed each report and voted to accept them. The Department of Finance and Administration presented a proposed tax settlement reducing a sales-and-use tax assessment from about $48,000 to $20,000 and waiving interest and penalties, which the committee approved for review. The Claims Commission then presented several claims: an unpaid salary differential for a Department of Health employee, reissued warrants, unpaid DHS bills, and multiple negotiated settlements involving ATRS, UAMS, Arkansas State Police, and ARDOT. Members approved or affirmed most of these items, including a $65,000 settlement in the Tetronics/ATRS matter, a $150,000 medical-negligence settlement, and several vehicle-accident settlements. The most extended debate involved a tax-delinquent property sale claim by Sharon Greer and relatives. The claimant argued they were not properly notified and sought the $4,200 excess from the 2009 sale. Land Commissioner counsel explained the excess had escheated to the county after the statutory claim period expired, while members debated sovereign immunity, standing, heirs, and whether the committee could or should award money anyway. The committee ultimately chose to hold the matter over for further review in a future joint session rather than decide it immediately. The committee also heard appeals from dismissed claims, including a UAMS medical-negligence claim, a land-sale notice claim, a pothole claim against ARDOT, and a judicial-immunity claim against the Court of Appeals; most dismissals were affirmed, and the Simpson matter was held over for additional review after the claimant testified.

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 tax. ...interest in this land. I do want to pay the taxes on this land.
• And the back taxes were $1,396.61, and it was sold for $5,596.61.
• Yeah, I don't think the state had the interest in it other than the taxes. Okay.

Committee: All ALC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT

Summary: The committee first reviewed several wage-claim and labor-related litigation reports from the Department of Labor and Licensing. Members questioned the department’s authority and jurisdiction, whether it was acting like a court, and why it sought attorney’s fees and costs. Department staff explained that the claims arose under the Arkansas Minimum Wage Act and related labor statutes, that the department investigates small wage claims and can file suit when informal resolution fails, and that filing fees are waived by statute though service costs may be incurred. The committee reviewed individual cases, including one where the employer had not proven cash payments, another that had already been paid and dismissed, and a third where service could not yet be completed. The committee then voted to review or batch-file the labor items. The University of Arkansas System then reported on three pending lawsuits under the litigation-notification statute. One case involving a tenured professor alleging age and race discrimination had already been resolved and dismissed after the university re-engaged in discussions about a position. A second case involving a former employee alleging ADA and FMLA retaliation was moving forward after partial dismissal and an answer denying liability. A third case involved a former vendor employee alleging retaliation tied to a parking ticket; members asked about individual-capacity exposure for a university police sergeant, and counsel explained that punitive damages could potentially create personal exposure. The committee reviewed each report. The Department of Finance and Administration presented a proposed tax settlement reducing a sales-and-use tax assessment from about $48,000 to $20,000, with interest and penalties waived, and the committee approved it. The Claims Commission then presented several claims and settlements, including an unpaid salary differential for the Department of Health, reissued warrants, unpaid bills for DHS, and multiple negotiated settlements involving UAMS, Arkansas State Police, and ARDOT; these were generally approved or batched for approval. The most extensive discussion involved a settlement between the Teacher Retirement System and Tetronics International Limited in liquidation, arising from losses tied to the failed Blue Oak project; members questioned the company’s liquidation status, the prior investment loss, and why the matter was settling for $65,000, and the committee ultimately affirmed the settlement. The committee also heard a disputed tax-sale claim involving the Commissioner of State Lands, where a claimant argued that excess proceeds from a 2009 tax sale should have gone to her family rather than escheating to the county. After testimony from the claimant and counsel, members debated sovereign immunity, heirship, and whether the committee could or should award the $4,200 overage. The motion was amended and then replaced with a motion to hold the matter over for further review in a future joint session, which passed. Finally, the committee considered an appeal by Andrew Simpson challenging dismissal of his claim against the Arkansas Court of Appeals; after Simpson and court staff explained the underlying dispute, the committee reviewed the dismissal and the matter was held over for further consideration.

Transcript Highlights:

• I am aware that there have been like several local taxing districts created over the years that have
• Hopefully the one take-away you get here right off the top is we rely on our tax collector county tax
• Motor vehicle services again, same thing here are tax collectors. I deliver these services for us.
• And again, I just want also praised the tax collectors for helping us with this system.
• We had 3 tax collectors, newly elected tax collector. So Volusia went a few years ago.

Transcript Highlights:

• </c> well-being and we have the lowest tax well-being and we have the lowest tax burden<00:52:55.440>
• due to the elimination of the interest and dividends tax.
• And by the way, I'm not going to surprise anyone when I say no income tax, no sales tax, not now, not
• </c><01:15:37.760><c> our</c> with no income tax no sales tax with our with no income tax no sales tax
• property taxes are a low as possible property taxes are a burden<01:16:31.159><c> in</c><01:16:31.320

Transcript Highlights:

• It is 8:30, the hour that the Revenue and Tax Committee was scheduled to meet.
• So it's caused a problem with some of our fast-growing cities and taxing districts, especially those
• It lets them do 2%, so it helps all the taxing districts with foregone.
• Speaker, are you a tax attorney? Mr. Chairman. Representative Moyle. No, I'm not.
• Do you need some help with your taxes? Good, gentlemen. It must be Friday. Representative Birch.

Committee: House Revenue and Taxation

Transcript Highlights:

• . >> Along for alcohol, excise tax deductions for broken or swell products.
• for all products that were broken are spoiled that month to be deducted from that distributors next tax
• It doesn't get a special tax. Just takes away the excise tax.
• Why would this warrant a tax reduction? Where's other cigarettes would not?
• So HB 152, and directs tax to publish voluntary best management practices for dog breeders.

Transcript Highlights:

• ><c> tax.
• </c> state and cigarette tax. state and cigarette tax.
• unless</c> collect gas tax or cigarette tax unless collect gas tax or cigarette tax unless the<00:45
• </c> pay their taxes. pay their taxes.
• </c> $18 million of tax $18 million of tax of<04:49:23.720><c> tax</c><04:49:24.040><c> dollar</c><04

Transcript Highlights:

• Corporate income tax is falling short.
• Those will be tax increases.
• And in fact, we've seen a couple of tax.
• Those will be tax increases.
• And those are pre-tax dollars.

Summary: The Senate convened with a quorum, prayers and pledges, and several procedural announcements, including permission for cameras, a relaxed dress code for guests, and excusing a few senators. Members also recognized numerous guests and honorary lieutenant governors, and discussed a planned bolo tie contest tied to New Mexico tradition and state history. The chamber then moved to business, including the confirmation of Anna Silva as Secretary of the General Services Department. The confirmation drew broad support from senators on both sides, who praised Silva’s long career in state government, her management experience, and her work on major projects such as the executive office building, procurement reforms, and facilities management. After debate, the Senate voted unanimously to confirm her appointment. Silva’s family and guests were recognized from the floor after the vote. The Senate then took up House Bill 2 and 3, the state budget. Senator Muñoz presented the Senate Finance version as a balanced budget with about $11.1 billion in spending, 27% reserves, recurring investments in health care, early childhood, public safety, education, roads, housing, and economic development, and targeted nonrecurring spending for items such as water, universities, and innovation sectors. Supporters emphasized affordability, teacher health insurance parity, medical residency funding, rural and community investments, and public safety funding. Critics raised concerns about the size of the budget, the late availability and complexity of the bill, the removal of a proposed 1% pay raise for state employees, and whether spending priorities and education dollars were being allocated effectively. No final vote on the budget was shown in the transcript excerpt.

Transcript Highlights:

• I have one on the property tax.
• Because this only mentions the sales tax, so I was just curious.
• there could be a PILOT, for example, of fixing, but there will be property taxes paid.
• I would just say something came to mind when you were speaking: the earnings tax and the income tax revenue
• and the payroll tax revenue.

Committees: House Commerce , House Commerce, Consumer Protection, Energy and the Environment

Transcript Highlights:

• And I'm thinking specifically of some of the taxing jurisdictions, such as school districts.
• I have one on the property tax.
• Because this only mentions the sales tax, so I was just curious.
• I would just say something came to mind when you're speaking about the earnings tax and the income tax
• revenue and the payroll tax revenue.

Committee: House Commerce, Consumer Protection, Energy and the Environment

Summary: The Commerce Committee held a public hearing on House Bill 3395, sponsored by Representative Christ, which would reauthorize and update the Missouri Downtown Economic Stimulus Act (MODESA) to spur redevelopment in downtown St. Louis and Kansas City. Christ said the program previously helped create Ballpark Village and Power & Light District through a no-upfront-cost, tax-revenue-sharing model, and he indicated a committee substitute would significantly revise the bill language while keeping the same overall concept. Representative Sides supported the bill in principle but said he wanted the final version to read more like standard Missouri statute. A long line of witnesses testified in support, including representatives of the Cordish Companies, Gateway Arch Park Foundation, the Economic Development Corporation of Kansas City, Greater St. Louis, Inc., St. Louis City SC, the City of St. Louis, the Hispanic Chamber of Commerce of Greater Kansas City, the Kansas City Chamber/Civic Council, the Downtown Council of Kansas City, J.E. Dunn, and the Missouri Chamber. Supporters described MODESA as a proven tool that leveraged private investment, created jobs, increased visitors and tax revenue, and helped revitalize downtown areas. Cordish said the company had invested more than $2 billion in Missouri and would pursue another large mixed-use project, including residential, office, and entertainment components, if the program were renewed. Testimony focused heavily on two proposed St. Louis projects: redevelopment of the Millennium Hotel site and broader riverfront/downtown connectivity around the Arch grounds. Gateway Arch Park Foundation said it had purchased the Millennium site, was demolishing the old tower, and believed the project would connect the Arch grounds to downtown with a high-rise residential and office mixed-use development. Committee members asked about impacts on taxing jurisdictions, property taxes, retail demand, and whether the bill would benefit communities broadly rather than only developers; witnesses said cities would be applicants, property taxes would still be paid, and the projects were intended to bring new residents and activity rather than simply shift existing development. No opposition testimony was presented, and the committee took no vote before adjourning.

Transcript Highlights:

• 60,000 Minnesotans losing health care coverage just because of the increased premium, the loss of those tax
• Healthcare coverage just because of the increased premium, the loss of those tax credits.
• But right now, at this point, where the advanced premium tax credits are on the table, that's why we
• </c> tax credits are not saved. tax credits are not saved.
• </c><00:05:20.800><c> No</c> level to not cut these tax credits."

Transcript Highlights:

• So during a committee meeting on a proposed tax for social media companies, you gave one of the most
• The conversation was about updating our tax code and how the economy works now. Exactly. Exactly.
• I mean, you're always and that's what I love most about the being on the tax committee is you're always
• those extractions because that we tax those extractions because they're<00:04:40.000><c> taking</c><
• </c> conversation was about updating our tax conversation was about updating our tax code<00:05:00.880

Transcript Highlights:

• As you know, the tax policy has been impacting them.
• And between all of the different costs, the taxes, the property taxes, sale, all of the different costs
• President, if you don't like the taxes, well, let's find some savings so we don't need all those taxes
• Now, it is actually a federal tax credit, Mr.
• There are no increases to property tax, B&O, or sales tax.

Bills: SB6061 , SB6234 , SB6170 , SB6176 , SB6182 , SB6335 , SB5647 , SB6047 , HB2367 , HB2606 , SB5998 , SB6005 , SB6003 , SB6129 , SB6225 , SB6228 , SB6231

Summary: The Senate met on February 23, 2026, opened with the usual roll call, pledge, prayer, and approval of the previous journal. Members then adopted Senate Resolution 8698 recognizing piano teachers, with several senators sharing personal remarks about their own teachers and the role of music education in families and communities. Guests from the Washington State Music Teachers Association and the National Guild of Piano Teachers were recognized in the gallery. The chamber then moved into budget debate, considering a series of amendments to the operating budget. Several proposals focused on housing costs, local planning, utility rates, and state spending restraint. Amendment 0772, which would have created a housing-related task force and increased funding, was rejected after debate over housing affordability and regulatory costs. Amendment 0785, restoring growth management planning funding for local governments, was also rejected. Amendment 0791, directing the Department of Commerce to study the effects of climate and clean energy laws on utility costs, and Amendment 0769, related to grid capacity and clean energy investments, were both adopted. Other amendments drew sharper partisan debate. Amendment 0798, which would have reduced the Supreme Court from nine justices to five and redirected savings to public defense, failed. Amendments 0794 and 0795, seeking funding for ballot measure costs tied to initiatives, also failed. Amendment 0799, intended to redirect Pacific Tower lease savings to developmental disability services, was rejected after discussion of the building’s current public uses. Amendment 0773, capping state spending growth and tying it to median wage growth, failed on a roll call vote, while Amendment 0777, addressing concurrent use of paid family and medical leave and sick leave by state employees, also failed after extended debate. Later, Amendment 0776 on tort liability reporting was adopted, as were Amendment 0758 creating a DSHS work group on community-based services for people with intellectual and developmental disabilities, and Amendment 0786 was introduced to reduce cash and food assistance work-related funding, with debate beginning before the transcript ends.

Transcript Highlights:

• Tom Yamamaica from Tax Foundation of Hawaii. We have comments.
• Tom Yamamaica from Tax of the committee.
• to update a barrel tax increase anyway.
• </c><01:19:01.679><c> they</c> Tax's testimony on the barrel tax they Tax's testimony on the barrel tax
• </c><01:19:04.560><c> increase</c> years to update a barrel tax increase years to update a barrel tax

Bills: HB644 , HB1802 , HB1569 , HB1619 , HB1620 , HB1730 , HB1749

Committee: House Energy & Environmental Protection

Summary: The committee heard several environmental and energy bills, beginning with HB 644 on single-use plastics. DLNR and DOH supported the measure, and environmental advocates said it would reduce plastic waste in oceans and landfills. Testifiers urged the bill to avoid weakening existing county ordinances, and some supported delaying implementation to use up inventory, while Upstream opposed compostable-plastic exemptions and urged prompt passage. Committee members asked whether reusable and refillable foodware could be added to the PFAS prohibition, and Upstream said that would be consistent with the bill’s goals. The committee then took up HB 1802 on conservation mitigation banks, HB 1569 on microfiber filters for newly manufactured washing machines, and HB 1619 on electric vehicle infrastructure. HB 1802 drew mostly agency testimony from DLNR, with opposition testimony noted from environmental groups, and members discussed whether suggested amendments would address concerns. HB 1569 received limited testimony, with support from the Hawaii Reef and Ocean Coalition and opposition from the Association of Home Appliance Manufacturers. HB 1619 was supported by the PUC, Hawaiian Electric, the Department of Transportation, and several advocacy groups; Earthjustice said the bill was needed to address a widening EV charging shortfall and described the funding increase as relatively small compared with the benefits. The committee also heard HB 1620, which would increase the barrel tax to fund the EV charging rebate program. The State Energy Office and PUC offered comments, while the Tax Foundation of Hawaii opposed the special-fund approach and said the bill should also address the non-petroleum fossil-fuel portion of the barrel tax. Earthjustice and youth transportation advocates supported the measure, and the chair asked for information on unused hydrogen fueling subaccount funds; PUC said no hydrogen program funds had been deployed and estimated the balance was likely around $2 million, with exact figures to be provided later. Finally, the committee heard HB 1730 on wastewater systems, which would create a wastewater technical advisory group and fund positions at DOH. DLNR, DOH, OPSD, UH, and several environmental groups supported the bill, emphasizing cesspool pollution, affordability, and the need for more staffing and technical assistance. Testifiers suggested amendments to create a separate cesspool conversion implementation working group and debated the size and composition of the advisory group, including whether to include outside engineers and whether SHIP should be on the panel. No votes were taken during the hearing segment provided.

Transcript Highlights:

• </c> conference draft two increases the tax conference draft two increases the tax burden<00:49:51.880
• Additionally, during the conference, we decided we're going to tax the cruise ships.
• -flag cruise ships should have been exempted from this tax.
• Thank you. exempted from this tax. exempted from this tax.
• At the point of us taxing residents, it is fair, I believe, that it is a fair tax across the board in

Transcript Highlights:

• are assessed for ad valorem tax purposes in Oklahoma.
• She asked, “How does the 50 percent tax exemption compare to the exemptions or tax credits available
• Representative Caldwell replied that he did not think there were any existing tax exemptions or tax credits
• The answer is the Tax Commission, and the Tax Commission currently does this for this program now for
• The purpose of this tax credit is to encourage those donations.

Bills: HB3329 , HR1039 , HR1040 , HB3413 , HB3414 , HB3415 , HB3416 , HB3417 , HB3418 , HB3419 , HB3420 , HB3706 , HB3711 , HB4139 , HB1268 , HB3660 , HJR1023 , HB3298 , HB3056 , HJR1084 , HB3934 , HB3919 , HB4118 , HB4119 , HB3791 , HB4260 , HB4178 , HB4215 , HB4324 , HB3270 , HB4352 , HB4305 , HB2955 , HB3315 , HB3066 , HB1245 , HB4125 , HB3075 , HB3129 , HB3239 , HB4153 , HB3265 , HB4491 , SB680 , HB4263 , HB4268 , HB1675 , HB3885 , HB2984 , HB3697 , HB2959 , HB3671 , HB3852 , HB2933 , HB3057 , HB3802 , HB4294 , HB4285 , HB3708 , HB3979 , HB3977 , HB3986 , HB3985 , HB3588 , HB3742 , HB3845 , HJR1070 , HB3590 , HB3595 , HB3391 , HB3183 , HB3764 , HB3765 , HB1002 , HB4434 , HJR1086 , HB4060 , HB3881 , HB3500 , HB4408 , HB3648 , HB3127 , HB3606

Summary: The House convened after lunch, established a quorum, and then took up a long series of measures. Early debate centered on H.J.R. 1084, which would amend the Oklahoma Constitution to reaffirm that courts must follow the Oklahoma and U.S. Constitutions and not recognize or enforce religious codes that conflict with them. The author said it was meant as a safeguard against unconstitutional courtroom practices; several members questioned its practical effect and constitutional basis. The resolution passed the House 70-19. The chamber then passed a number of bills on workforce, public safety, tax, and administrative issues, including HB 3934 on dental hygienist workforce gaps, HB 3919 allowing county commissioners to adjust fair board membership to reach quorum, HB 4118 creating a family caregiver tax credit, HB 4119 requiring a bond in certain real-property title disputes, HB 426 on workers’ compensation for first responders suffering heart attack or stroke after strenuous shifts, HB 4178 on sales tax exemptions for municipal-beneficiary public trusts, HB 4215 to aid small post-production companies, HB 4324 allowing district attorneys to adjust sentences after initial sentencing with an amendment clarifying jury verdicts are unaffected, HB 3270 cleanup language for farmed cervidae/chronic wasting disease law, HB 4352 adopting the Uniform Mortgage Modification Act, HB 4305 clarifying ad valorem assessment of low-income housing tax credit properties, HB 2955 modernizing captive insurance law, HB 3315 creating a 90-hour degree program, HB 3066 reestablishing and funding a behavioral health workforce program, HB 1245 changing retirement coverage for certain DHS law enforcement officers, HB 4125 restoring firearm rights for certain nonviolent felons after five years with expungement or pardon, HB 3075 creating a penny-rounding rule for public-sector cash transactions, HB 3129 creating a process for university security fees, HB 3239 modernizing the Veterinary Practice Act, HB 4153 reinstating prior driver-licensing rules tied to an eighth-grade reading test with a hardship exception, HB 3265 defining mental health specialists for police pension disability cases, HB 4491 allowing school districts to opt in to extracurricular participation by charter, virtual charter, and homeschool students, SB 680 creating a tobacco tax incentive for lower-risk products, HB 4263 aligning retirement options for CareerTech employees, and HB 4268 creating the Teacher Effectiveness and Excellence Act with a compensation pilot and National Board stipend. Most measures passed with little or no debate, though several drew extended questioning, especially the school extracurricular bill, the driver’s-license literacy bill, and the tobacco tax measure. Emergency clauses were adopted on several bills, including HB 3934, HB 3270, HB 3315, HB 3066, HB 3075, HB 3129, HB 4153, and HB 4268.

Transcript Highlights:

• He talks about it specifically for property tax buy-down.
• He talks about it specifically for property tax buy-down.
• </c> one of the the department of taxes one of the the department of taxes appropriation.<00:31:11.200
• And put property tax relief in the list of things that it could be used for.
• tax allowing the tax getting money to tax allowing the tax department<00:46:02.160><c> to</c><00:46:

Transcript Highlights:

• exemptions establish is a general ex tax exemptions establish is a general ex tax<01:00:57.280><c> exemption
• And also nonprofits who don't have to pay additional taxes and have a tax exemption, I think, is generally
• </c> don't um have to pay additional taxes don't um have to pay additional taxes and<01:05:07.720><c>
• </c> time to give private school's a tax time to give private school's a tax break<01:05:56.920><c> to
• </c> to General excise tax to General excise tax exemptions<01:09:41.000><c> recommendation</c><01:09

Committee: Senate Education

Transcript Highlights:

• , including a preferential B&O tax rate, a B&O tax credit for manufacturing alternative jet fuel, and
• Representative Barra said that when it comes to tax credits, he thinks the tax credits kick in when you
• Is that for the tax incentive? Yes. Uh-huh.
• The underlying bill didn't change the term used in that tax exemption, so now the tax exemption would
• apply to... ...the term used in that tax exemption, so now the tax exemption would apply to both architectural

Bills: HB2436 , HB2322 , HB2343 , HB1420 , HB2426 , HB2271 , HB2215 , HB2421 , HB2301 , HB2296

Committee: House Environment & Energy

Keywords: oil tanker, tank vessel, restricted waters, Puget Sound, San Juan Islands, Rosario Strait, Admiralty Inlet, Discovery Island, New Dungeness, tug escort, pilotage, marine safety, spill prevention, oil transport, petroleum shipment, coast guard authorization, Board of Pilotage Commissioners, articulated tug barge, bunker vessel, refueling vessel