Transcript Highlights:

• So, we also have exemptions.
• And local bonds, you only get tax-exempt bonds from New Mexico exempt from tax in New Mexico.
• Every credit, deduction, exemption—everything like that.
• Only Medicare is exempt. Okay, great. Thank you.
• gets all weirded out over their exemption.

Transcript Highlights:

• They would be exempted because exempted.
• This hold harmless would be exempt.
• And then they're exempted.
• :46:55.800> exemption.
• for an exemption. for an exemption.

Keywords: 927, senate, all

Transcript Highlights:

• <00:13:52.480> for types of food receive the exemption for types of food receive the exemption
• >> Yes, sir. >> Gentleman, we've given out a lot of tax exemption bills today.
• exemption, we need to give it. exemption, we need to give it.
• <00:52:22.240> bills voted on a lot of tax exemption bills voted on a lot of tax exemption
• ,<01:15:17.760> they qualify for homestead exemption, they qualify for homestead exemption

Keywords: MS House Floor - 25 February, 2026; 10:00 AM, 925, all

Summary: The House convened with a quorum, dispensed with the reading of the journal, and welcomed several student and FFA groups from around the state, including chapters from Tippah, Forrest, Newton, and Wheeler counties, as well as the Puckett High School student council and an AP government class from Madison-Ridgeland Academy. After announcements, the chamber moved to the Ways and Means calendar and took up a series of tax and finance measures. House Bill 327 would extend Mississippi’s existing film tax credit to television production businesses, with a $42 million aggregate cap and a requirement that qualifying production activity occur in-state. House Bill 343 would create a tax credit for employers offering private health insurance to employees, set at $400 per employee in the first year and $200 in the second, capped at $10 million. House Bill 420 would lower the age threshold for an existing full homestead exemption for honorably discharged veterans and spouses from 90 to 85; members discussed the local cost impact, but the sponsor said the state cost would be zero. House Bill 489 would exempt from income tax any capital gains from a forced sale through eminent domain, so the property owner would not owe tax on that transaction. The House also passed House Bill 715, clarifying that both perishable and non-perishable food sold to food pantries are exempt from sales tax. House Bill 1063 would adjust an alternative energy/local tax provision by allowing a fee-in-lieu rate down to 10% and adding energy storage, such as large-scale batteries, to qualifying projects. House Bill 1793, by committee substitute, would add gun safes to the state’s Second Amendment sales tax holiday. House Bill 1941 would raise the Outdoor Stewardship Trust Fund’s administrative fee from 2% to 3% and authorize $5 million in bonds. House Bill 1942 would create a conduit bond mechanism under the TIF code for local development projects. House Bill 1944, by committee substitute, would expand the Children’s Promise Act tax credit program from $18 million to $40 million over three years and add a new $1 million credit for facilities serving adults with mental handicaps; members debated its effects on private schools, foster care entities, and public education funding. Most bills passed overwhelmingly, including several unanimous votes; House Bill 327 passed 115-1, House Bill 343 passed 118-0, House Bill 420 passed 120-0, House Bill 489 passed 120-0, House Bill 715 passed 120-0, House Bill 1063 passed 115-0, House Bill 1793 passed 109-3, House Bill 1941 passed 118-0, House Bill 1942 passed 116-0, and House Bill 1944 passed after extended debate. The discussion on House Bill 1944 featured questions about whether the credits favored private schools over public schools, whether schools could also receive ESA-related funds, and how much money individual institutions could receive; the sponsor said the credits are separate from tuition, are administered by DOR on a first-come, first-served basis, and do not reduce direct public school funding.

Transcript Highlights:

• <00:09:13.760> that<00:09:13.920> that tax exemption that that tax exemption that that
• <00:58:48.480> of support eliminating the exemptions of support eliminating the exemptions
• with an unlimited exemption.
• <00:59:55.599> without to Social Security tax exemption without to Social Security tax exemption
• with an unlimited exemption.

Keywords: 1183, house

Transcript Highlights:

• This is a public records exemption, Senate Bill 300, for appellate clerks.
• Last year, the Legislature enacted a public records exemption for the personal information of trial court
• Last year, the Legislature enacted a public records exemption for the personal information of trial court
• The exemption will provide protection for the personal information of appellate clerks commensurate with
• Senate Bill 302 creates a public records exemption for the personal information of current and former

Summary: The Judiciary Committee considered four bills. SB 300 would extend a public records exemption for personal information of appellate court clerks and their spouses and children, mirroring protections already given to trial court clerks; after one support appearance and brief debate about harassment risks, it passed 8-1 and was reported favorably. SB 302 would create a similar exemption for current and former Judicial Qualifications Commission employees, citing doxing, threatening calls and emails, and social media intimidation; it passed 9-1 and was also reported favorably. The committee then took up SB 262, which makes technical changes to the Florida Trust Code, including clarifying trust decanting authority, limiting successor trustee actions where beneficiaries are barred, aligning ademption-by-satisfaction rules with the probate code, and clarifying that transferring homestead property into a community trust does not trigger reassessment. An amendment making the changes retroactive as clarifying and remedial was adopted, and the bill passed unanimously 10-0 and was reported favorably. Finally, SB 322 would create a nonjudicial process for commercial property owners to ask the sheriff to remove unauthorized persons from commercial real estate, similar to the recently enacted residential squatter-removal process. Two amendments were adopted to authorize reasonably necessary force and correct cross-references, and the bill passed unanimously and was reported favorably. The committee adjourned after one senator later asked to be recorded as voting yes on SB 300.

Transcript Highlights:

• We've had situations where coastal rebuild exemptions that were granted, because we want to help real
• It states that property owners would not be exempt from a coastal development permit if the replacement
• So we've had situations where coastal rebuild exemptions that were, you know, granted, because we want
• It states that property owners would not be exempt from a coastal development permit if the replacement
• The Coastal Act's disaster replacement exemption was designed to help homeowners, real people trying

Keywords: 988, house, all

Transcript Highlights:

• Increases due to assessment changes or a farm residence exemption that was exempt last year and no longer
• exempt this year would not be considered an increase.
• Decreases due to assessment changes or a farm residence becoming exempt that was not exempt last year
• One, the Angel Fund tax exemption, as well as the data center sales tax exemption, will be the priorities
• If you remember, there were some estimated numbers for tax-exempt property values.

Summary: The committee met to receive updates from the Tax Commissioner’s office on property tax relief programs and related compliance work. Commissioner Brian Croshys reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting that the Homestead program expanded significantly after HB 1158, that some households are “adjusting out” of eligibility as incomes rise, and that the committee may want to consider indexing income thresholds. Members asked for additional data on bracket breakdowns, possible costs of eliminating income limits for seniors, and how many households are zeroed out by the combined programs. Croshys also discussed the simpler administration of the disabled veteran credit, the growth in participation, and the heavy workload and auditing safeguards built into the new primary residence credit system. He said the department found no material compliance findings and that the program is designed to be digital-first, with county auditors and the Tax Commissioner’s office both involved in review and notification. The committee recessed for lunch and later reconvened, with the chair noting that more detailed PRC information would likely be available at a September meeting. Shelly Myers then presented the statewide property tax increase, or “zero growth,” report and the 2025 statistical report. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and which jurisdictions showed the largest percentage changes in countywide, citywide, school district, and park district levies. In the statistical report, she summarized recent trends in assessed values: agricultural values remained relatively flat, while residential, commercial, and centrally assessed property values increased over the past five years. She also reviewed statewide tax levies by property class and clarified that centrally assessed growth figures were annual averages. Members discussed how shifts in land use and annexation can make it appear that tax burdens are moving from ag to residential/commercial property. Myers then summarized the interim study on the 3% levy limitation under HB 1176, saying most counties complied without budget changes, while some used hiring freezes, deferred purchases, or reserve funds; 23% of counties had to reduce levies, and the affected funds were mainly general, road and bridge, and weed control. She said 12 counties reported zero new growth in the data and that 35 counties reported not using all of their cap. The committee also received an oil tax presentation from Croshys on the stripper well extraction tax exemption. He outlined the number of active stripper wells, the production and revenue implications of the exemption, and projections for future biennia under different tax scenarios. He said the exemption represents substantial savings to operators but also corresponds to production tax revenue that would otherwise be collected, and he emphasized that future outcomes depend on oil prices, well counts, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly answered a question about why Red River wells have a different production threshold than Bakken wells, explaining it was tied to completion costs and lateral length. The committee then heard from Charlie Gorecki of the EERC, who presented an analysis of typical Bakken well decline curves and argued that most oil is produced before a well reaches stripper status, but that keeping wells open and investing in refracturing or other interventions can recover additional production. No votes were taken during this portion of the meeting; the main actions were receiving reports, asking for follow-up data, and scheduling further discussion for a later meeting.

Transcript Highlights:

• Increases due to assessment changes or a farm residence exemption that was exempt last year and no longer
• exempt this year would not be considered an increase.
• Decreases due to assessment changes or a farm residence becoming exempt that was not exempt last year
• One, the Angel Fund tax exemption, as well as the data center sales tax exemption, will be the priorities
• If you remember, there were some estimated numbers for tax-exempt property values.

Summary: The Tax Reform and Relief Advisory Committee met with a quorum, approved the March 17, 2026 minutes, and heard a lengthy update from Tax Commissioner Brian Croshys on property tax relief programs. He reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting increased relief after House Bill 1158 and House Bill 1176, but also discussing how some households “income adjust out” of eligibility over time. Members asked about indexing income thresholds, expanding eligibility by age alone, simplifying administration, county-level notices, and whether the county and state systems could be streamlined. Croshys said the programs are heavily used, largely administered at the county level, and that the department is still refining compliance and reporting; he also said there were no material findings or overarching concerns in the latest review. The committee agreed more detailed PRC information would likely come back in a September meeting, and the chair announced an afternoon recess for lunch before later reconvening. Shelly Myers then presented the statewide property tax increase report, the zero-growth report, and a statistical report on property values and tax levies by class. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and identified counties and cities with the largest percentage changes in growth or decline. She also summarized recent trends: agricultural values remain relatively flat, while residential, commercial, and centrally assessed values have risen over the last five years; in 2025, residential property accounted for the largest share of statewide property tax levies, followed by commercial, agriculture, and centrally assessed property. Committee members asked about unusual zero-growth figures, the effect of annexation and land-use changes, and whether the 3% levy cap was forcing political subdivisions to use reserves or defer spending. Myers said many counties complied by using reserves, delaying capital projects, or limiting increases, and that some counties had not used their full cap. The committee then moved to the stripper oil extraction tax exemption. Commissioner Croshys reviewed the state’s oil tax structure and estimated the revenue impact of keeping stripper wells exempt from extraction tax while still paying production tax. He said the exemption saves operators hundreds of millions of dollars over a biennium, while the state still collects production tax on those wells. He also discussed projected impacts if the exemption were changed for future wells and noted that future outcomes depend on oil prices, production declines, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly explained the historical difference between the 35-barrel and 30-barrel thresholds for certain wells, citing differences in completion costs and lateral lengths. The committee then heard from EERC CEO Charles Gorecki, who presented an analysis of oil well life cycles and said most oil is produced before wells reach stripper status, but that refracturing or other reinvestment can significantly extend production and keep wells above the threshold for years.

Transcript Highlights:

• exemptions that we have?
• <01:04:23.839> those resource officers are all exempt. those resource officers are all exempt
• also is exempt all of those positions. also is exempt all of those positions.
• <01:05:13.920> Um exempted in those positions. Um exempted in those positions.
• It's not changing the total exemptions.

Keywords: Meeting Start: 00:00:00 Attendance Roll Call: 00:00:17 Approval of Minutes: 00:02:09 Legislative Proposals: HB 213: 00:02:13 HB 516: 00:25:00 HB 589: 00:39:30 Kentucky Public Pension Authority: 00:44:52 Adjournment: 01:14:07, 958, all

Summary: The Public Pension Oversight Board met on February 13 and approved the minutes after establishing a quorum. The committee then took up three pension-related bills, beginning with Rep. Callaway’s proposal to allow certain retired police officers with 15 to 19 years of service to be rehired by local law enforcement agencies. Callaway and Brandon Lincoln of the FOP said the bill is intended to help recruitment and retention, especially for departments facing staffing shortages, and emphasized that it would be optional and would not allow double-dipping. Committee members raised concerns that lowering the service threshold from 20 to 15 years could create an unfunded liability and weaken the pension system, and several members said they did not yet fully understand how the pension and insurance provisions would work. The sponsor said she was open to working on the bill, and the chair noted the committee would continue to examine it with help from KPA staff. The second bill, presented by Rep. Lewis with Brandon Lincoln and Jeff Taylor, addressed probationary employees in CS agencies, including firefighters and police officers. The bill would let certain former probationary employees purchase service credit for time spent in probation, and would extend line-of-duty death and disability protections to employees who are injured or killed during probationary service. Testimony said the measure is optional for employers, could be used as a recruitment tool, and would allow employees within six months of the probationary period to buy back the time themselves if they choose. Members generally supported the concept, noted a negligible fiscal note, and discussed whether current employees could buy back older probationary periods; the sponsor said the bill did not appear to allow that, though he was open to further discussion. Throughout both bills, members focused on whether the proposals would create new pension costs or liabilities and how they would interact with existing retirement tiers and contribution rules. Several members asked for clarification on whether rehired workers would contribute to the pension system, whether employers would pay normal cost or any contribution at all, and whether the bills would affect future retirement benefits. The sponsors and witnesses repeatedly said the measures were limited, optional, and intended to address staffing and fairness issues without changing the core retirement system, but the committee did not take final action on the bills during the discussion.

Transcript Highlights:

• exemption determinations for properties with multiple ownership interests, providing protest procedures
• and procedures to claim the exemption, and declaring an emergency.
• exemption determinations for properties with multiple ownership interests, providing protest procedures
• and procedures to claim the exemption, and declaring an emergency.
• Providing protest procedures and procedures to claim the exemption and declaring an emergency.

Keywords: 996, all

Transcript Highlights:

• if you're in a residential treatment facility would only be a 90-day exemption or a six-month exemption
• This is the underlying bill for the public records exemption we just passed.
• This is the underlying bill for the public records exemption we just passed.
• , whereas HB 1087 expands the same public records exemptions to exempt newly regulated qualified payment
• They have 38% participation, 42% participation, but they're exempt.

Summary: The Senate convened with a quorum, opening prayer, Pledge of Allegiance, and several introductions and recognitions, including a resolution honoring Bob Graham and a moment of silence for firefighter Roger Timmy Miley. The chamber then moved through a special-order calendar with multiple bills, many of them paired with House companions and amended before final passage. Early action included adoption of a tax conformity bill tied to federal changes in the Internal Revenue Code, with a 34-0 vote. The most extensive debate centered on CS/CS/SB 1758, a Medicaid and SNAP reform bill. The sponsor described provisions to strengthen fraud enforcement, impose work requirements for able-bodied adults, expand behavioral health services through a waiver, modernize Medicaid drug purchasing, and require a SNAP fraud-reduction plan and photo ID on EBT cards. Democrats offered amendments to delay work requirements until Medicaid expansion and to add protections for SNAP users such as caregivers, seniors, disabled individuals, and domestic violence survivors; both amendments failed. Senators also questioned implementation details, exemptions, and potential effects on vulnerable populations. After debate, the bill was placed on the calendar for third reading. The Senate also passed bills on technology education and AI instruction, a public records exemption and related Parkinson’s Disease Registry measures, designation of the SS American Victory as the state flagship, electronic payments for local governments, repeal of the sunset on legal tender recognition for gold and silver, public records protections for financial and digital-asset custodians, a Florida stablecoin pilot program, local government budget transparency, digital voyeurism, insurance customer representative licensing, and a medical freedom bill with amendments on vaccine-related materials and anti-kickback provisions. Most of these measures passed with little or no opposition, though the public records bill for gold/silver custodians and the legal tender repeal drew a few dissenting votes.

Transcript Highlights:

• "The tip exemption is available to households with incomes up to $550,000 for married filing jointly
• available<00:15:24.320> to The tip exemption is available to The tip exemption is available
• and what wouldn't be in that be exempt and what wouldn't be in that overtime<00:31:30.960> pay.
• Could they report that on their taxes as tax-exempt income?
• Exemptions for different industries. We've seen them for EVs.

Keywords: 1183, house

Summary: The committee took up House File 3524 and House File 3525 and laid both over for possible inclusion in the omnibus tax bill, with no amendments adopted and no vote taken at this stage. HF 3524 would conform Minnesota law to the federal overtime tax deduction, and HF 3525 would conform to the federal tip-income deduction. The author argued both bills would help workers keep more of their earnings, simplify tax filing, support labor-force participation, and provide relief to workers in hospitality, trades, health care, and other industries. The committee heard testimony in support from a restaurant owner, Sandra Weiss of the Finnish Beastro in St. Paul, who said the bills would help tipped workers keep more of their income and would support hospitality businesses. She described her staff as roughly half men and half women, including students and long-term employees, and said front-of-house tipped workers and back-of-house workers face different pay levels. She also said Minnesota’s tip rules and lack of a tip credit create challenges for the industry. During questioning, members discussed wage disparities, the makeup of her workforce, and the practical effects of the proposals. Opposition testimony came from Nan Madden of the Minnesota Budget Project and Eric Bernstein of We Make Minnesota, both of whom argued the bills are regressive, poorly targeted, and costly. They said the deductions would mainly benefit higher earners, violate horizontal equity by treating similar incomes differently, and could encourage compensation restructuring. They also warned the combined cost would exceed $500 million over the 2028-29 biennium and could pressure funding for health care, education, and other public services. Mark Havenman of the Minnesota Center for Fiscal Excellence similarly criticized the bills on tax fairness and administrative grounds, noting the federal tip deduction framework is still under development and could create enforcement issues. Nonpartisan staff provided revenue estimates showing HF 3524 would reduce general fund revenue by about $365.9 million in fiscal 2027 and HF 3525 by about $126 million in fiscal 2027, with smaller ongoing impacts in later years. Members also raised questions about how the bills would be paid for and what income would qualify under the overtime deduction.

Transcript Highlights:

• And there's a public records exemption that accompanies this bill that we're going to discuss after hopefully
• threats that are on code enforcement officials, I had a bill a couple of years ago that actually exempted
• It just had to be a separate bit of legislation because it's a public records exemption.
• It would exempt things like images of minors, visible prescription medications, or It would exempt things
• Second, the bill amends Section 893 to exempt from the list of Schedule I controlled substances zylazine

Summary: The Appropriations Committee on Criminal and Civil Justice heard and approved several bills. SB 504 and its related public records bill SB 506, both by Sen. Burgess, would allow local governments to authorize code enforcement officers to use body cameras under standardized policies and create a public records exemption for certain recordings; members raised questions about disclosure and when cameras may be used, and both bills were reported favorably. The committee also approved CS/SB 32 and SB 210 by Sen. Sharif, creating a new injunction for protection against serious violence by a known person and extending public records protections to petitions under that injunction category. Supporters included law enforcement, women’s advocacy groups, and justice organizations. The committee then favorably reported SB 676 by Sen. Arrington, which creates a graduated penalty structure for adults who involve minors in certain animal cruelty offenses and increases penalties related to fighting or baiting animals. SB 432 by Sen. Yarbrough was also approved; it adds certain concentrated 7-OH to Schedule I, exempts FDA-approved veterinary xylazine products, creates penalties for candy-like xylazine products, and establishes trafficking penalties for xylazine. Sen. Osgood spoke in support of the bill, emphasizing the dangers of adulterated street drugs for people with substance use disorder. Finally, the committee approved SB 524 by Sen. Simon, which makes a series of technical and administrative changes affecting the Medical Examiners Commission, district medical examiner appointments, the Criminal Justice Standards and Training Commission, and notice procedures for administrative complaints. The Florida Department of Law Enforcement appeared in support. All measures were reported favorably, and the committee adjourned without objection.

Transcript Highlights:

• 4 is the exemption for the property in Minneapolis owned by the Leech Lake Band of Ojibwe.
• 4 is the exemption for the property in Minneapolis owned by the Leech Lake Band of Ojibwe.
• 4 is the exemption for the property in Minneapolis owned by the Leech Lake Band of Ojibwe.
• The session and they are the tribal-owned property exemptions.
• Exemption for taxes paid in 2021 and 2022 by the Red Lake Nation College.

Bills: HF2274, HF1932

Keywords: taxation, income tax, property tax, corporate tax, homestead credit, local government aid, tax credits, economic development, taxpayer assistance, tax credit outreach, tax preparation, free tax help, IRS, Department of Revenue, general fund appropriation, earned income tax credit, child tax credit, volunteer income tax assistance, VITA, low-income taxpayers

Transcript Highlights:

• The problem is that veterans must be disabled to qualify for the tax exemption, yet their disability
• As you know, the disabled veterans property tax exemption is a crucial tool in helping veterans with
• It'll expand KETFA's sales and use tax exemption program.
• It'll expand KETFA's sales and use tax exemption program.
• Senate Bill 296 provides a property tax exemption for 100% disabled veterans.

Summary: The Assembly Committee on Revenue and Taxation heard several bills focused on transit funding, veterans’ tax relief, clean energy incentives, housing development costs, and tax conformity. SB 63 would authorize a Bay Area regional sales tax measure for transit agencies facing fiscal shortfalls; supporters said it was needed to avoid major service cuts, while the California Taxpayers Association opposed it on Proposition 13/218 concerns. SB 56 would exclude veterans’ disability compensation from income calculations for the disabled veterans’ property tax exemption, and SB 296 would expand property tax relief for 100% disabled veterans and certain surviving spouses; both drew broad veterans’ support. SB 86 would extend and expand the California Alternative Energy and Advanced Transportation Financing Authority sales and use tax exemption program, including fusion energy, and SB 302 would conform state tax law to federal clean energy credit monetization provisions; both were backed by industry, labor, and clean energy advocates. SB 328 would cap Department of Toxic Substances Control fees on contaminated-soil remediation for infill and master-planned housing projects, with housing groups arguing the current fee structure can make projects infeasible. SB 711 would update California’s tax conformity date to January 1, 2025 to reduce complexity and inconsistencies with federal law, and was supported by tax professionals and business groups. Several bills were held or sent to suspense, while others advanced with amendments. After quorum was established, SB 63 passed the committee 4-2 and SB 86, SB 302, SB 328, and SB 711 were referred to suspense, with SB 86 and SB 302 later approved out of suspense with amendments. SB 56 was held in committee, SB 296 was made a two-year bill, and SB 284 and SB 723 were held. The committee also approved a number of additional suspense-file bills, including SB 293, SB 359, SB 419, SB 587, SB 603, SB 663, SB 710, and SB 785, while SB 591 was approved with amendments and SB 353 was made a two-year bill. The hearing concluded with the committee adjournment after final roll calls and bill actions.