Transcript Highlights:

• Thank you, House Bill 291, our this year's tax code cleanup bill, our this year's tax code cleanup bill
• I'm presenting House Bill 291, our this year's tax code cleanup bill proposed by the Taxation and Revenue
• And this is the Department's tax code clean...
• Again, the Secretary of the Taxation and Revenue Department, and this is the department's tax code cleanup
• Currently, the language here that we're amending in the property tax code does not allow us to intercept

Keywords: 996, all

Transcript Highlights:

• So you can legally possess cannabis, but we lack a safe, regulated, tested, and taxed place to buy it
• filings under Internal Revenue Code Section 280E.
• My question is around the tax piece because it seems like a compliance nightmare.
• I just copied and pasted what the changes would have been for the code section.
• This one did not get a copy-paste of the code sections because it was a rather lengthy bill.

Keywords: Cannabis Retail Market, Joint Commission to Oversee the Transition of the Commonwealth into a, 976, house, all

Transcript Highlights:

• could issue a tax deed.
• to pay property tax.
• There may be a need within the tax code that specifically addresses how valuations or taxation on the
• Is that within the tax code and the way that it works now, you know, there's a presumption of validity
• That in the tax code itself, so that there is a way to look at valuations a little bit differently when

Transcript Highlights:

• it's property tax or any other taxes.
• Because somebody escrows their taxes. They have no tax bill or a part of a tax bill.
• Because somebody escrows their taxes. with the city because somebody escrows their taxes.
• They have no tax bill or a part of a tax bill.
• It's not on tax mill levies. It's not on your tax, how many levies or mills you can levy.

Keywords: 908, all

Transcript Highlights:

• We want to conform our tax code to support Minnesota's job creators and conforming to federal research
• > code<00:04:41.919> to<00:04:42.240> support to conform our tax code to support
• to conform our tax code to support Minnesota's<00:04:43.199> job<00:04:43.520> creators
• know, aligning our tax code with the cuts on tips and taxes on tips and overtime.
• <00:21:12.640> code the the making aligning our tax code the the making aligning our tax code

Keywords: 919, house, all

Summary: House Republican leaders outlined their agenda for the tied legislative session, saying their priorities are to stop fraud, make Minnesota more affordable, safer, and more competitive, and reduce mandates while raising education standards. They highlighted several planned bills, including an independent inspector general (HF 1), a “Fraud Isn’t Free” measure to impose consequences on agencies and commissioners that allow fraud, and statutory guidelines for high-fraud-risk programs. They also said they want to lower health care costs through a permanent reinsurance program and cost defrayal for new mandates, study property tax increases, conform state tax law to federal changes on tips, overtime, and scholarship tax credits, and avoid any tax increases. On public safety, Republicans said they will pursue tougher penalties for repeat offenders and repeat gun crimes, judicial accountability, and a school safety package that would support public and nonpublic schools, school safety personnel, and facility improvements. In education, they emphasized school choice tax credits, reading proficiency, and curriculum focused on basic academic fundamentals. They also said they want to protect and expand mining, reform permitting, end the nuclear moratorium, and make the state more attractive to businesses. On housing, one member said they are working on a more targeted affordable housing package rather than a broad sweeping bill. A substantial portion of the discussion focused on immigration and cooperation with federal authorities. Republicans said they want a statewide framework for local law enforcement cooperation with federal immigration enforcement, referencing House File 16 and saying they are open to changes and bipartisan work. They argued that local and state cooperation would improve safety and prevent situations where criminal suspects are released into the community. They also said Democrats have blocked similar efforts in committee and on the House floor. In response to questions, leaders said there is no current appetite for sports betting, bonding will be discussed but there are no promises, and they do not support the 2024 omnibus bill model. They said they are not interested in vaccine mandates, but will consider Medicaid funding impacts and other health-related proposals if bills are introduced. They also said election integrity measures such as voter ID, provisional ballots, and voter-roll cleanup will remain priorities. Throughout, leaders said they expect a bipartisan process in the tied House and expressed hope that both parties can work together on some issues.

Transcript Highlights:

• House Bill 4625 relates to the excise tax on property transfers and seeks to update the law in this area
• Bill 486 and Senate Bill 654 into House Bill 4793, all three of which deal with several of the same code
• Bill 486 and Senate Bill 654 into House Bill 4793, all three of which deal with several of the same code
• Engrossed committee substitute for House Bill 5162 relating to the sales of tax liens, second reading
• Engrossed Committee Substitute for House Bill 4418, creating the Tax Efficiency Act of 2026.

Keywords: 994, senate, all

Transcript Highlights:

• Committee as the vice chair and also a tax commissioner for the North Dakota Tax Department.
• Those would be two new codes in addition to the 46 tribal codes that we currently have.
• A tribal utilities code that mirrors what the state has in its code, but also has provisions that make
• I am the tax director for the Standing Rock Sioux Tribe.
• Because it's in the North Dakota Century Code.

Summary: The Tribal and State Relations Committee met at Standing Rock with tribal council members, state legislators, and agency representatives to discuss state-tribal coordination and local priorities. Early discussion focused on process concerns, including the short agenda time and the need for better communication, more advance notice, and more relevant state department staff at future meetings. Tribal leaders asked for lists of state tribal liaisons and bills affecting tribes, and state members said they would follow up, share grant and deadline information, and plan another meeting in Bismarck with program experts and agency staff. A major portion of the meeting centered on health, child welfare, law enforcement, housing, infrastructure, and sovereignty issues. Tribal speakers said rural health transformation funding and other state programs often do not fit direct-service tribes or IHS-funded systems, and they raised concerns about Medicaid, ICWA, foster care delays, human service zones, housing shortages, and the placement of Native children off-reservation. They also discussed missing and murdered Indigenous people, search-and-rescue cooperation, cross-deputization, extradition and banishment ordinances, and the need for stronger law enforcement partnerships that respect tribal sovereignty. Other concerns included poor roads, water and sewer needs in Sioux County communities, census accuracy, and the impact of data centers and other development on water and health. Economic development and regulatory issues were also discussed. Standing Rock representatives raised concerns about charitable gaming and e-pull tabs, saying the machines function like Class III gaming and have harmed tribal revenue while spreading into local businesses. They also described problems with county-issued fireworks permits and state/county liquor licensing rules that they said undermine tribal authority within reservation boundaries. In response, legislators said the committee would continue to look at these issues, and one member suggested possible legislation such as limiting e-tabs near tribal lands. The committee also heard from Joseph McNeil of Sage Development Authority about a 235-megawatt wind project on tribal, allotted, and fee land; he said federal permitting delays have stalled the project and asked for state support to help move it forward. The meeting concluded with a presentation from Dave Archambo of Wojou, a nonprofit focused on land regeneration, buffalo, food sovereignty, cultural programming, and youth wellness. He described the organization’s work on buffalo processing, gardening, fishing, hunting, language, and arts programs, and framed it as a response to historical trauma and community healing. The committee then broke for lunch and planned to resume with the Wojou presentation after the recess.

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.

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:

• The increased spending generates more sales tax revenue.
• Senate Bill 2206, relating to a franchise tax credit and the application of sales and use taxes to certain
• Senate Bill 2206 relaying to a franchise tax credit for in the application of sales and use taxes to
• This is the amendment that lines the exact code and the federal tax code that companies applying would
• Senate Bill 2206, relating to a franchise tax credit and the application of sales and use taxes to certain

Summary: The Senate first adopted a motion to move the intent calendar deadline to 4 p.m. and then took up several bills by suspending the regular order of business. Senate Bill 2031, concerning removal of high fences around breeder deer release sites, passed after an amendment shortened the testing period from five years to three, tied visible identification requirements to the date Parks and Wildlife began requiring them, and made the bill effective immediately. Senate Bill 1490, a cleanup to adult charter high school funding, and Committee Substitute Senate Bill 2227, creating a process for delayed birth certificates and renamed the Charles E. Barton Act, both passed unanimously after floor amendments. Committee Substitute Senate Bill 1964, regulating artificial intelligence systems used by state agencies, also passed unanimously after the author described guardrails for high-risk AI and disclosure requirements. The Senate then considered Senate Bill 2877, which increases penalties for election fraud and related attempts; after debate over whether existing law already covers some conduct and whether the bill was necessary given the small number of convictions, it passed to engrossment and later final passage on a 21-10 vote. Committee Substitute Senate Bill 2658, on brackish groundwater production and study, passed after four amendments, including one giving water districts authority to stop production if monitoring shows harm to freshwater supplies or subsidence and another returning a portion of transported water revenue to districts. Committee Substitute Senate Bill 648, strengthening recording requirements for real property instruments to help prevent deed theft, also passed on a 26-4 vote. Other measures approved included Committee Substitute Senate Bill 401, making it easier for homeschool students to participate in UIL activities through local district opt-in/nearest-district participation rules; Committee Substitute Senate Bill 407, requiring health care facilities to honor conscience or religious vaccine exemptions for employees, despite extensive questioning about patient safety and immunocompromised patients; Committee Substitute Senate Bill 2117, creating a Texas Committee on Foreign Investment to review risky foreign acquisitions; Senate Bill 1718, adding the NRA annual meeting to the major events reimbursement program after a failed amendment seeking equal space for gun-control advocacy; Committee Substitute Senate Bill 1626, clarifying limits on censorship and interference with digital expression by social media platforms; and Senate Bill 2206, updating the state R&D franchise tax credit and related sales tax treatment, which passed 31-0. The chamber also debated Senate Bill 1395 on school health advisory councils. An initial amendment to restore voting seats for teachers and school employees failed, but a later amendment by Senator West added students back in an advisory, non-voting capacity. The Senate then handled routine motions, committee scheduling, first-reading referrals, and adjourned until April 29, with the session ending in memory of two constituents.

Transcript Highlights:

• All Amendment bar code 4, 0, 6, 4, 5, 5, >> Thank you, Chair, members.
• Where is our tax base going to come from?
• All Amendment bar code 4, 1, 5, 8, 1, 9, >> Thank you, chair.
• Amendment bar code 6, 6, 6, 2, 6, 7. Thank you, Sir. Mr.
• The credit applies to only corporate income tax or insurance premium tax members. That is the bill.

Transcript Highlights:

• receipt from each taxing unit showing that the taxes have been paid and have.
• 1st, indicating whether taxes are owed or have not yet been calculated.
• indicating that no delinquent taxes are owed on the property.
• stating that no delinquent taxes are owed.
• , the current year taxes, or as Mr.

Transcript Highlights:

• President, House Bill 4309 is a bill to amend the Public Health Code.
• President, House Bill 4104 is a bill to amend the Public Health Code.
• President, House Bill 4104 is a bill to amend the Public Health Code.
• Senate Bill 421 is a bill to amend the Michigan Vehicle Code.
• President, House Bill 4779 is a bill to amend the Public Health Code.

Summary: The Senate met with 33 members present and a quorum, then repeatedly recessed and reconvened to take up a large number of House bills and one Senate resolution. Early action included discharging several bills from committee and moving them to the General Orders calendar, including House Bills 4062, 4063, 4064, 5249, 4750, and 4644. The chamber also adopted Senate Resolution 135, recognizing the 250th anniversary of the founding of the United States, after extended remarks by Senator Cherry reflecting on American ideals and the nation’s history. Later, the Senate considered additional bills dealing with political activity, public health, foster care and adoption, the Michigan Vehicle Code, military leave, tax and insurance matters, child care licensing, open meetings, school code, property conveyance, juvenile diversion, and child abduction broadcasts. Most bills advanced with little or no debate, though several members offered amendments or floor substitutes that were adopted, withdrawn, or ruled out of order. Senator McBroom gave multiple no-vote explanations, objecting to the political-activity bills as restrictions on speech and association, and later criticizing piecemeal changes to the Open Meetings Act and a military-leave bill as potentially discouraging employers from hiring reservists. Senator Albert also explained no votes on the military-leave measures, saying the bills could create disincentives for employers and should have included a funding offset. On Senate Bill 22, McBroom offered a humorous amendment about payment methods that failed. On Senate Bill 373, his tie-bar amendment to unrelated “rice generator” bills also failed. The Senate passed and, in many cases, granted immediate effect to numerous bills, including House Bills 4062, 4063, 4064, 4750, 4644, 4189, 4207, 4208, 4309, 4396, 5570, 5571, 5806, 5807, 5995, 6043, 6074, 4100, 4103, 4104, 4517, 5232, 5233, 5249, and 4746, as well as Senate Bills 527, 569, 1052, 22, and 373. Some immediate-effect motions passed by the required two-thirds vote, while others were recorded as passed and then granted immediate effect. The Committee of the Whole reported several bills with amendments and others without amendment, and the Senate concurred in the committee’s recommendations before adjourning to recess again.

Transcript Highlights:

• The tax levy locator tool on the tax commissioner's website.
• Our tax data is... Our tax data is extracted to a tax web, including tax statements.
• This is our tax web tax inquiry. And this is kind of a snapshot of the tax statement in a way.
• And so we have a number of other products in Code and ERP Pro Tax and Eagle Tax in a lot of other states
• income tax, individual income tax.

Summary: The subcommittee of the Tax Reform and Relief Advisory Committee met to begin its study of whether the content of the real estate tax statement should be revised to improve transparency. Legislative Council staff reviewed the study directive from HB 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, legacy fund share, discounts for early payment, and special assessments. The Tax Department then explained how the current uniform statewide statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from NDACO, including auditors from McKenzie and Richland counties, described the full annual property tax timeline from budgeting through mailing final statements. They explained how counties gather budgets, calculate levies, verify taxable values, handle centrally assessed property, and prepare required notices and statements. They also said public attendance at budget hearings is generally very low, though the notices and statements generate some calls, mostly about whether attendance is required or why taxes are changing. Several members questioned the usefulness of the legislative tax relief line and the complexity of the 5% discount calculation, and county officials said the current process can be confusing and depends on manual data entry and coordination among counties, vendors, and taxing districts. The committee also discussed assessment frequency, valuation equalization, the 3% cap, and whether more frequent reassessment would reduce large jumps in taxable value. County officials said they try to use rotating reassessments and sales-ratio reviews to keep values within statutory tolerance, but staffing, training, and local market changes make the work difficult. NDACO staff estimated, based on a small county survey, that tax statement preparation and mailing costs average about 74 cents per statement, with outsourcing generally cheaper than in-house printing, and said HB 1176 added some mailing and administrative costs even if the tax statement itself did not change dramatically. Software vendors from CPT and Tyler then began presentations showing how their systems handle budgeting, valuation notices, tax statement generation, primary residence credit processing, and levy worksheets, emphasizing that many of the required calculations and reports are still manually entered or verified by county staff.

Transcript Highlights:

• situations where we award funds to a tax situations where we award funds to a tax credit<00:03:52.000
• The amendment is coded A23.
• The amendment is coded A23.
• I recognize a amendment is coded A24.
• Um, we hope bill since it's a tax bill.

Keywords: 1183, house

Transcript Highlights:

• It's all subject to this tax. We already have other property taxes.
• These are type B sales tax funds.
• I'll verify the codes.
• And it's all I see in the codes, so is there a code for this for the merit?
• And so, uh, tax code, the Texas tax code generally covers how districts set their INS rates.

Keywords: 1184, house, all

Transcript Highlights:

• <00:21:24.279> tax opportunity to purchase that tax tax opportunity to purchase that tax tax
• What is what qualifies as a tax diverted tax delinquency purchaser?
• Chair. ...What is what qualifies as a tax diverted tax delinquency purchaser?
• purchaser goes to the it's the tax purchaser goes to the it's the tax delinquency<00:26:55.520><
• Is it going to require them to do continued tax sales other than their annual tax sale?

Keywords: Consideration of SB 176 01:52 Consideration of SB 104 05:03 Consideration of SB 9 08:09 Consideration of SB 129 18:50 Consideration of SB 178 31:20, 958, all

Summary: The House State Government Committee met with a quorum and took up several Senate bills, adopting committee substitutes where offered. Senate Bill 176, relating to statutory committees within the Legislative Research Commission, was presented by Senator Matt Nunn as a cleanup and process-streamlining measure for appointments, vacancies, and appointing authorities. It passed the committee 15-0 with a title amendment. Senate Bill 104, presented by Senator Scott Maiden and the Kentucky Public Employees Deferred Compensation Authority, would update deferred compensation law by adding a fiduciary standard, allowing less expensive liability insurance, making federal-law compliance self-correcting, and authorizing a self-directed brokerage account option. It passed 15-0 with favorable expression. Senate Bill 9, presented by Senator Jimmy Higdon, would change teacher retirement-related leave provisions, including up to 30 days of maternity leave, a 13-day annual rollover toward retirement, limits on using annual leave to increase retirement benefits, reporting requirements, and related cleanup provisions. After questions about maternity leave, district flexibility, and the actuarial cost of additional days, it passed 15-0 with favorable expression. Senate Bill 129, presented by Senator Rocky Adams and House sponsor Representative John Hudson, was described as a housing and redevelopment measure aimed at vacant, abandoned, and tax-delinquent properties in Louisville. Testimony focused on allowing qualified nonprofits to purchase certain tax-delinquent properties after a waiting period, along with provisions on density development, accessory dwelling units, urban development incentives, fire and code enforcement recovery, a Central Business District tax fix, and changes to binding elements. Members raised concerns about nonprofit qualifications, land bank overlap, and county clerk burden; the bill passed 13-1 with one pass and received a title amendment. Senate Bill 178, presented by Senator Mike Nemes, was a short reorganization bill to codify the transfer of the Department of Disability Determination Services Program from the Cabinet for Health and Family Services to the Labor Cabinet. It passed 12-0. The committee then recorded additional votes and adjourned, with the chair thanking members and staff, noting it was likely the final meeting of the year.

Transcript Highlights:

• Code.
• , my taxes.
• Our tax data is... Our tax data is extracted to a tax web, including tax statements.
• And so we have a number of other products in Code and ERP Pro Tax and Eagle Tax in a lot of other states
• Corporate income tax, individual income tax.

Keywords: 908, all

Summary: The subcommittee of the Tax Reform and Relief Committee met with a quorum to begin its study of whether the content of North Dakota real estate tax statements should be revised to improve transparency. Legislative Council staff reviewed the background for the study, including House Bill 1176, current statutory requirements for tax statements, and recent changes such as separate line items for bonded debt, primary residence credit, and legacy fund-related amounts. The Tax Department then explained the current statement format and noted that the form is prescribed and approved by the tax commissioner, with changes typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual process for preparing budgets, setting levies, calculating taxable values, and issuing notices and tax statements. They said counties spend significant time coordinating with taxing districts, neighboring counties, and software vendors, and that the new budget hearing notices and valuation notices have not generated much public response. Members raised concerns about the usefulness and clarity of certain line items, especially the legislative tax relief calculation and the primary residence credit, and discussed whether the current statement creates confusion rather than transparency. Testimony also addressed the 3% cap, mill levy worksheets, assessment cycles, and the role of county auditors and tax directors in maintaining accurate values. The committee also heard from software vendors CPT and Tyler Technologies about how legislative changes are programmed into tax systems and how online taxpayer portals can provide more detailed breakdowns of tax bills. Vendors said changes required by law are generally absorbed in contracts rather than billed directly to counties, and they demonstrated web tools and pie-chart style breakdowns that show where tax dollars go. NDACO presented a survey of eight counties estimating tax statement preparation and mailing costs, concluding that outsourced printing tends to be cheaper on average and that total statewide tax statement costs may be roughly $600,000, though the estimate was based on limited data. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• The insurance code authorizes the commissioner to appoint a plan administrator.
• And they thought it would be broader based on the codes that are out there.
• or other codes, will receive that rate increase.
• It does include dental services to all pediatric patients, whatever those dental codes are.
• dollars if they're not willing to pay their own state taxes.

Keywords: 1204, all

Transcript Highlights:

• I levy, whether it's local option sales tax, tourist development tax—if you think about all these taxes
• There's local option sales tax, tourist development tax.
• One of the things I did want to point out is that gas tax—we can't use gas tax for just anything.
• And in this case, property taxes make up 79% of a city's general fund tax money statewide.
• tax.

Summary: The Committee on Community Affairs convened with a quorum and took up SB 308, a bill related to the Florida Museum of Black History. The bill would establish a Florida Museum of Black History Board of Directors and direct it to work with a supporting nonprofit foundation, while also requiring the St. Johns County Board of County Commissioners to provide administrative assistance and staffing until planning, design, and engineering are complete. With no appearance forms or debate, the committee voted the bill favorably. The remainder of the meeting was an informational briefing from the Florida Association of Counties and the Florida League of Cities on local government budgeting practices. Presenters explained how counties and cities develop budgets, the legal framework governing property taxes and other revenues, the distinction between restricted and unrestricted funds, and the role of constitutional officers, public safety, debt, pensions, and capital planning. They emphasized that most local revenues are restricted by law, that general funds are the main discretionary source, and that local governments must balance annual budgets while meeting mandated service levels. The presenters also discussed how property taxes, fees, local option taxes, and state-shared revenues support local services, and they highlighted the fiscal pressures created by public safety, emergency management, infrastructure, and retirement costs. Members asked questions about the share of local revenue that is unrestricted and the implications for any proposal to eliminate property taxes. The presenters responded that only a portion of county and municipal revenue is flexible, with much of it dedicated to specific purposes by law.

Transcript Highlights:

• I'm Yamachika of Tax Foundation.
• I'm Yamachika of Tax Foundation.
• Um, I guess maybe for Joe Tax.
• Um, I guess maybe for Joe Tax.
• . code. code.

Bills: SB3326

Keywords: renewable energy, energy storage, cost reduction, public utilities commission, Hawaii energy policies, 910, house, all

Summary: The joint committees on Energy and Environmental Protection and Labor heard SB 3326, a bill concerning a study of separating transmission from generation in Hawaii’s electric system. Testimony was largely opposed. Life of the Land argued that true separation on an isolated island grid has not been shown to work anywhere and said the bill would waste taxpayer money. Hawaiian Electric and the Public Utilities Commission also opposed the measure, saying Hawaii already uses competitive bidding for new generation, that the bill would add cost, complexity, and reliability risks, and that a new study would duplicate prior work. In response to questions, the PUC explained its existing competitive bidding framework and said it had not seen an island system fully restructure in this way. The chair then amended the bill’s intent to require the PUC to open a proceeding for an independent, comprehensive analysis of the state’s energy pathways, including cost reduction, financial risk, state energy goals, and reliability, rather than narrowly focusing on separation. Both committees voted to pass SB 3326 SD2 with amendments, with the Energy committee adopting the recommendation unanimously and the Labor committee adopting it with one reservation and two no votes. The Energy and Environmental Protection Committee then took up SB 2497 SD2, which would require electric utilities other than cooperatives to provide transparent, publicly accessible customer bill impact analyses and annual reports to the PUC. The Department of Commerce and Consumer Affairs and the PUC offered comments, with the PUC supporting the intent. Life of the Land said the proposed disclosure requirements would be too complex for most ratepayers to use meaningfully, while Hawaiian Electric said the bill could raise costs and slow projects, though it acknowledged some of the language changes and said much of the information is already available through existing planning and regulatory processes. Hawaii Clean Power Alliance and one individual testified in support. No vote was taken on SB 2497 SD2 during the excerpt. The committee also heard SB 3183 SD2, which would bar higher-income taxpayers from claiming the renewable energy technologies income tax credit for certain residential solar systems and would change refundability rules. The Department of Taxation, the Hawaii State Energy Office, and the Tax Foundation offered comments, while the Hawaii Solar Energy Association and numerous companies and individuals opposed the bill. Opponents raised concerns about impacts on financing models and the solar market. Members asked the Department of Taxation for data on how credits are claimed by homeowners versus third-party owners and on the refundability of the credit; the department said it did not have the information immediately available but would follow up. The chair indicated decision-making would likely be deferred to allow further review, and no vote was taken in the excerpt.