Video & Transcript : 'nonpecuniary factors' :
Page 19 of 451
MN
Minnesota 2025-2026 Regular Session
Establishing an Office of Gun Violence Prevention 3/2/26
Minnesota House Floor Meeting
Transcript Highlights:
- </c> would factor into this. would factor into this. >> Dr.<00:55:00.880><c> Diamond.
- And so I'm just curious if you're going to factor in the medications that people are on as well that
- And so I'm just curious if you're going to factor in the medications that people are on as well that
- And so I'm just curious if you're going to factor in the medications that people are on as well that
- And so I'm just curious if you're going to factor in the medications that people are on as well that
NH
Transcript Highlights:
- Those factors are present today traffic.
- Where is that factored into those statements at all? Okay.
- Where is that factored into present?
- </c> reduction factors. reduction factors.
- </c><03:12:31.920><c> that</c> But the the number one factor that But the the number one factor that
Committee:
House Transportation
ND
North Dakota 2026 1st Special Session
Higher Education Institutions Committee Apr 9th, 2026
Transcript Highlights:
- And factored into our funding formula, so the completed credits factor into a funding formula as well
- And factored into our funding formula, so the completed credits factor into a funding formula as well
- And factored into our funding formula, so the completed credits factor into a funding formula as well
- The differences in funding have to do with the size factor.
- We use a formula, but we use factors. We use size factors.
Summary:
The committee met on the Minot State campus for a presentation from President Shirley and several university leaders on enrollment, academics, workforce initiatives, and partnerships. Shirley reviewed the university’s financial audits, noting mostly clean results with only minor technical findings in recent years, and highlighted Minot State’s major programs, specialized accreditations, and ties to Minot Air Force Base and NCAA Division II athletics. Members asked about education workforce shortages, athletic tuition waivers, dual credit incentives, and the university’s in-state tuition policy for all students. Shirley also discussed the university’s recruitment efforts, including the Hometown Pride and Academic Excellence scholarships, campus visit growth, and the Emerging Scholars dual-credit reimbursement program.
A major focus was workforce development and new academic offerings supported by legislative Workforce Education Innovation Funds. Shirley described the new Innovation Engineering program, which was developed with industry input to train broadly skilled engineers for western North Dakota, and said it had already drawn more applicants than expected. Dr. Crystal St. Peter presented a new master’s program in counseling that integrates mental health and addiction counseling to address statewide provider shortages, with a hybrid format to reach rural students. Members asked about licensure requirements, internship hours, and job placement for graduates. Shirley also outlined a new nursing simulation center and health sciences space in downtown Minot, made possible by state support and the purchase of the former Trinity Health Center West building.
The committee also heard about Minot State’s efforts to build pipelines into education and special education, including the Aspire program for rural high school students and an online paraprofessional-to-special-education degree pathway. Shirley said these programs, along with new articulation agreements and a large Bush Foundation grant, are intended to address teacher shortages and keep students in North Dakota. No formal committee votes or actions were taken during the presentation; the session consisted of informational updates and member questions.
AL
Transcript Highlights:
- We move that aggravating factor and said you still have to have that aggravating factor, but it can also
- be an enhancement to make it capital as well. aggravating factor into the ability to aggravating factor
- The have to have the aggravating factor.
- We move that factors to have that.
- </c><00:50:56.400><c> aggravating</c><00:50:56.960><c> factor,</c> have to have that aggravating factor
Committee:
House Judiciary
FL
Transcript Highlights:
- Representative Garrison, with regard to this factor here, would there be a unanimous decision by the
- As it relates to pretrial detention, there is a list of enumerated factors which the court looks...
- This is the same as any of those other factors. >> Representative Rayner: Thank you, Mr. Speaker.
- Same factors for any other enumerated factors listed in the statute. >> Representative Hart: >> Rep.
- That is not an aggregating factor.
FL
Florida 2026 Regular Session
Appropriations Committee on Criminal and Civil Justice Jan 15th, 2025
Appropriations Committee on Criminal and Civil Justice
Transcript Highlights:
- And it helps us to prioritize those risk factors so we know what services to target.
- At the same time, it helps to tell us what are those protective factors?
- That's a protective factor.
- Immunogenic risk factors that could influence future recidivism if we leave it unaddressed.
- There were just a number of factors that I think influenced those numbers.
Summary:
The committee met to hear an overview of the Appropriations Committee on Criminal and Civil Justice budget area and then received performance-measure presentations from the Department of Corrections, the Commission on Offender Review, and the Department of Juvenile Justice. Staff reviewed the roughly $7.4 billion criminal justice and judiciary budget, noting major funding areas such as corrections, law enforcement, victim services, courts, and due process, along with recent investments in prison health care, security equipment, fentanyl enforcement, court staffing, and juvenile justice salaries and education programs.
Secretary Dixon of the Department of Corrections described staffing and population pressures, including growth in inmate population, overtime-driven deficits, and the opening of additional housing units. He emphasized the department’s use of performance measures and highlighted reforms such as incentivized prisons, administrative management units, reentry planning, faith-based programs, and expanded education and vocational training. Members asked about teacher hiring, public defender pay parity, fentanyl funding, staffing capacity, and the role of the National Guard; Dixon said teacher vacancies had improved, public defenders had received comparable pay increases, fentanyl funding would be addressed further by FDLE, and the Guard had helped stabilize staffing.
The Commission on Offender Review reported on parole, conditional release, addiction recovery supervision, and revocations, saying its recidivism/success rates had improved over a three-year measurement period. Senator Rouson pressed the commission on clemency and pardons, saying that work was omitted from the presentation and asking for backlog and case data; the commission said it did not have those figures on hand and would follow up. The committee also discussed a conditional medical release pilot study, and members questioned the report’s conclusion that no suitable elderly inmate population could be identified, asking what criteria were used and whether stakeholders were consulted.
Secretary Hall of the Department of Juvenile Justice outlined the agency’s prevention-to-residential continuum and its emphasis on education, data-driven decision-making, and evidence-based programming. He said salary increases had reduced vacancies, juvenile arrests and residential commitments had fallen sharply over time, and tools such as civil citations, risk assessments, and quality-improvement reviews were being used to guide placements and services. Hall also described the department’s use of dashboards, monthly data check-ins, and the dispositional matrix to improve outcomes and reduce recidivism.
AZ
Arizona 2026 Regular Session
03/11/2026 - House Science & Technology
House Science & Technology Committee of Reference
Transcript Highlights:
- Because we've seen time and time again that we blame social media and other environmental factors that
- don't understand is that depression is a combination of biological, environmental, and psychological factors
- And psychological factors, and my project is here to show that we can find some answers to how we can
- Essentially, what this technique does is it sees how these two factors correlate with one another when
- And so I've also learned that a lot of metabolites or a lot of biological factors that impact Alzheimer's
Summary:
The Committee on Science and Technology met to hear a presentation from Ananya Lakaraju, a Hamilton High School junior, on her research into the biology of major depressive disorder. She described a project using saliva metabolomics and machine learning to identify potential biomarkers of depression from a UCSD dataset of 261 patient samples, explaining that the goal was to move beyond subjective screening toward more objective, biology-based diagnosis. She also discussed using multiple statistical methods and an ensemble AI model, along with SHAP and permutation importance, to identify top metabolites and related pathways, and said her work suggested some novel biomarkers and possible links to depression-related pathways.
Lakaraju further explained a drug-discovery component of the project, in which she used pathway analysis and molecular docking software to identify a potential target protein and test candidate compounds, saying flupinazine showed the best binding energy in her simulations. She noted that the model achieved about 90% accuracy and a 97% AUC, and said she also built an app to collect mood and activity information to complement the biological data. Members asked questions about the metabolites, whether the findings were novel, how the saliva data were obtained, and how the app and future at-home testing might work. She said the biomarkers were computationally identified, the saliva data came from an online UCSD dataset rather than direct collection, and the app was intended to support more holistic diagnosis rather than replace clinicians.
Committee members praised the presentation as impressive and timely, especially in light of the growing role of AI in medicine and the need for AI regulation. Lakaraju also spoke about her interest in coding and biology, her experience in robotics, and receiving the Governor’s Future Innovator of the Year Award. No formal votes or legislative actions were taken, and the meeting adjourned after the presentation and discussion.
WA
Washington 2025-2026 Regular Session
Committee to Hear SAO Performance Audits Jan 7th, 2026 at 01:00 pm
Transcript Highlights:
- We chose these courts based on a variety of factors, such as the size of their pretrial population and
- Next, for the three courts that provided data, we tested different factors related to both crime and
- multiple charges and a history of failure to appear in court for hearings in previous cases both factor
- We also wanted to see whether demographic factors like gender, race, or ethnicity affect whether certain
- When controlling for other factors besides gender, we found that female defendants were more likely to
Summary:
The Joint Legislative Audit and Review Committee held a hearing on a State Auditor’s Office performance audit about expanding pretrial services in Washington. Audit staff said most of the 14 courts reviewed wanted to expand or implement pretrial services but faced barriers such as funding, limited community resources, and public safety concerns. They also reported that only three courts could provide usable data, that pretrial service use varied across courts, and that some demographic disparities appeared in the data, including lower rates of pretrial services for Hispanic defendants at two Spokane courts and for Black defendants at Spokane Superior Court. The audit also found that many courts do not collect pretrial data in an accessible format and recommended clearer guidance, better data systems, stakeholder outreach, and evaluation of program effectiveness. The State Auditor’s Office also noted that the Administrative Office of the Courts’ pretrial pilot program had received legislative funding and was being expanded.
Representatives from Spokane Municipal Court, Grays Harbor County District Court, and Yakima County discussed their local programs and data. Spokane officials described a robust integrated system and said their pretrial services unit, launched in 2021, had reduced bail use, jail time, failure-to-appear rates, and recidivism, while helping judges make quicker release decisions. Grays Harbor staff echoed the audit’s findings on cost savings and said data collection is labor-intensive for limited-jurisdiction courts, especially without dedicated staff. They also described using risk assessment tools and pilot funding to support alternatives to jail. Yakima and Spokane participants emphasized that stable funding and standalone pretrial services units would improve program consistency and outcomes.
Committee members asked about how pretrial services reduce detention time, how courts can better communicate cost savings and public safety benefits, and why statewide data collection is difficult. Audit staff and court representatives said early assessments, better information at first appearance, and integrated case-management systems help reduce jail stays and improve release decisions. The hearing ended without formal committee action, and the chair adjourned the meeting after inviting written public testimony on the audit topics.
WA
Washington 2025-2026 Regular Session
Committee to Hear SAO Performance Audits Jan 7th, 2026
Transcript Highlights:
- We chose these courts based on a variety of factors, such as the size of their pretrial population and
- Next, for the three courts that provided data, we tested different factors related to both crime and
- multiple charges and a history of failure to appear in court for hearings in previous cases both factor
- We also wanted to see whether demographic factors like gender, race, or ethnicity affect whether certain
- When controlling for other factors besides gender, we found that female defendants were more likely to
Summary:
The Joint Legislative Audit and Review Committee heard a State Auditor’s Office performance audit on expanding the use of pretrial services in Washington. Auditors said most of the 14 local courts they reviewed wanted to expand or implement pretrial services but faced barriers such as funding, limited community resources, and public safety concerns. The audit found variation in how courts use pretrial services, potential disparities in who receives them, and major data limitations because most courts do not track pretrial outcomes in an accessible, standardized way. Auditors recommended that local courts engage stakeholders early, improve data collection and evaluation, and that the Administrative Office of the Courts provide more standardized guidance and support. They also noted the legislature had funded an AOC pilot program to help courts expand pretrial services.
Court representatives from Spokane Municipal Court, Grays Harbor County District Court, and Yakima County described their own programs and supported the audit’s general conclusions. Spokane officials said their pretrial unit, funded locally and built around risk and needs assessments, had reduced bail use, detention time, failures to appear, and recidivism, but emphasized the need for stable funding and better public understanding of pretrial alternatives. Grays Harbor staff similarly said pretrial supervision and least-restrictive alternatives save jail costs and reduce reoffending, but that collecting data across all cases is labor-intensive and difficult without dedicated staff. Yakima and Spokane also highlighted the value of integrated case-management systems and centralized data tracking.
Committee members asked about how reduced detention time occurs, how courts can communicate cost savings and public safety outcomes, and why many courts struggle to track pretrial data. Auditors explained that early risk and financial screening helps judges make quicker release decisions and that better data and stakeholder communication are key to building support. No formal action or vote was taken; the committee held the required hearing and then adjourned after public testimony was invited and written testimony information was provided.
MO
Missouri 2026 Regular Session
Special Committee on Intergovernmental Affairs Feb 23rd, 2026
Special Committee on Intergovernmental Affairs
Transcript Highlights:
- So, you know, it's matching up what the treasurer feels like is, you know, the appropriate risk factor
- Is, you know, the appropriate risk factor and return.
- So the, but yeah, there would be a, depending on what the factors are at the time, but yeah, you would
- And it would be qualification-based on a number of factors, and I presume those weighting factors would
- You get so many points for all those factors. I presume those would be preset.
Summary:
The Special Committee on Intergovernmental Affairs held public hearings on three measures. House Bill 2289, sponsored by Rep. Owen, would create a real estate fund to let the state more quickly sell and buy property, with proceeds from sales and other monies deposited for future real property acquisitions. Rep. Owen and Office of Administration witness Hanna-Swan said the current process is too slow and cumbersome, especially when the state needs to consolidate or relocate offices; Rep. Walshmore raised concerns about siloing funds during tight budget years, while supporters said the fund would improve flexibility and efficiency. No vote was taken.
The committee then heard House Joint Resolution 189, sponsored by Rep. Wellenkamp, proposing a Missouri sovereign wealth fund, or “Show Me Prosperity Fund.” Wellenkamp argued the state needs a long-term investment vehicle to address infrastructure and fiscal pressures, with the Treasurer investing in private markets under strict controls and the fund eventually replacing tax revenue once it matures. Members questioned the source of initial funding, the investment rules, the audit provisions, and whether the fund could be used for broader state spending; no witnesses testified in opposition or support, and no action was taken.
Finally, the committee heard House Bill 2906, sponsored by Rep. Mayhew, which would raise dollar limits for certain Office of Administration construction, renovation, maintenance, and repair contracts and authorize master agreements for architecture, engineering, and land surveying services. Mayhew and OA said the changes would account for inflation and reduce delays by prequalifying vendors for two-year periods instead of repeating the RFQ process for small projects. An engineering industry witness supported the bill as an efficiency measure, and committee members asked about the contract limits, the master agreement structure, and how the numbers were chosen. The hearing concluded without a vote.
AR
Transcript Highlights:
- The governor will speak with leadership as the budget is developed to determine how Medicaid factors
- She asked whether those factors are being considered when projecting what may be needed in the trust
- Senator Cavenaugh said that will be one of the factors used when determining how much may need to go
- the concerns that, you know, potentially Representative Cavenaugh raised in terms of just health factors
- the concerns that, you know, potentially Representative Cavenaugh raised in terms of just health factors
Committee:
All ALC-PEER
TX
Transcript Highlights:
- They enable preferential treatment for individuals on any number of factors that preclude or supersede
- recommendations would be specifically designed or implemented in regards to race, sex, and other factors
- There are some key distinguishing factors that the court looked at in determining that.
- The court noted some very key factors in finding the way that it did.
- All of these factors were noted by the court.
Committee:
House State Affairs
Keywords:
temporary emergency electric energy facility, temporary generation, emergency power, backup generation, mobile generator, portable generator, grid resilience, power outage restoration, transmission and distribution utility, TDU, Public Utility Commission of Texas, PUCT, Utilities Code Section 39.918, competitive bidding, lease authorization, emergency procurement, bulk power system, locational marginal pricing, reliability model, black start
NM
New Mexico 2025 Regular Session
House - Appropriations and Finance Mar 20th, 2025
House Appropriations & Finance
Transcript Highlights:
- Chairman, on recurring Senate Finance amendment, uh, fully funds the secondary factors, uh, wage increases
- some money around within the SEG that had come out of the, the House to fully fund the secondary factors
- Thanks very much and especially thank you for working in the secondary factors, including the sixth grade
- Chairman, Representative, by doing the full funding for the uh secondary factor, the amount of the amount
- Uh, that was the factor we are missing.
Committee:
House House Appropriations & Finance
KY
Kentucky 2026 Regular Session
House Standing Committee on Tourism and Outdoor Recreation (3-19-26)
Tourism & Outdoor Recreation
Transcript Highlights:
- When I had went to the building to present, I had mentioned many factors as unity to this state.
- </c><00:08:16.160><c> as</c> present, I had mentioned many factors as present, I had mentioned many factors
- now uh people's studying<00:09:28.320><c> nerve</c><00:09:28.720><c> growth</c><00:09:28.959><c> factor
- </c><00:09:29.200><c> in</c><00:09:29.440><c> lion's</c> studying nerve growth factor in lion's studying
- nerve growth factor in lion's mane<00:09:30.080><c> mushrooms</c><00:09:31.120><c> and</c><00:09:31.360
Committee:
House Tourism & Outdoor Recreation
MN
Minnesota 2025-2026 Regular Session
Committee on Health and Human Services - 02/25/26
Health and Human Services
Transcript Highlights:
- It's really not the driving factor in the rate increases we're seeing.
- It's really not the driving factor in the rate increases we're seeing.
- The change due to a number of factors.
- </c><01:20:43.840><c> that</c> year are both significant factors that year are both significant factors
- ><c> of</c><01:21:55.199><c> adequate</c> factors like lack of adequate factors like lack of adequate
Committee:
Senate Health and Human Services
MN
Transcript Highlights:
- There could be cities that have lower tax bases that just under the need factors aren't as needy, but
- There could be cities that have lower tax bases that just under the need factors aren't as needy, but
- And the way it determines which cities need more money is by looking at two different factors.
- For cities with a population between 2,500 and 10,000, need is determined by three different factors:
- so the percentage of the housing factors so the percentage of the housing stock<00:23:51.480><c> in<
Committee:
House Taxes
WA
Washington 2025-2026 Regular Session
House Health Care & Wellness Jan 28th, 2026 at 01:30 pm
Health Care & Wellness
Transcript Highlights:
- House Bill 2564 authorizes the health benefit exchange to develop market factor certification criteria
- Following the review, the exchange may adopt market factor certification criteria for the next plan year
- The market factor certification criteria must be developed in consultation with the OIC, the Health Care
- proposed service area, proposed plan offerings and rates, and how the carrier intends to meet the market factor
- and if this bill were to move forward we would ask that an association In developing the market factors
Committee:
House Health Care & Wellness
Keywords:
healthcare, insurance, certification, state regulation, health plan, therapy, psychotherapy, mental health, regulation, professional standards, behavioral health, mental health crisis, crisis response, co-response, co-responder, first responder, EMS, emergency medical services, paramedic, EMT
WA
Washington 2025-2026 Regular Session
House Health Care & Wellness Jan 28th, 2026
Transcript Highlights:
- House Bill 2564 authorizes the health benefit exchange to develop market factor certification criteria
- Following the review, the exchange may adopt market factor certification criteria for the next plan year
- The market factor certification criteria must be developed in consultation with the OIC, the Health Care
- The market factor certification criteria must be developed in consultation with the OIC, the Health Care
- It reads, market factor certification.
Summary:
The House Health Care & Wellness Committee held public hearings on HB 2564 and HB 2599, then moved into executive session on several bills. HB 2599, which would restrict the use of AI in therapy and psychotherapy services, drew strong support from the prime sponsor, mental health professional groups, a privacy advocate, and an AI ethics researcher, all of whom warned that chatbots can mislead users, encourage delusions or self-harm, and lack licensure, accountability, and confidentiality protections. Several witnesses from health systems and telehealth organizations supported the bill’s intent but asked for narrower definitions and amendments to avoid unintended impacts on clinician-supervised tools, screening questionnaires, scribes, and other legitimate uses of AI. No vote was taken on HB 2599 during the hearing.
HB 2564, which would give the Health Benefit Exchange authority to adopt market-factor certification criteria for exchange plans, was presented as a way to address affordability, bare counties, and plan duplication. Supporters included the Exchange, consumer advocates, rural and tribal representatives, navigators, and some individual consumers, who said the bill could improve access, preserve bronze plan availability, and help stabilize the market in counties with too few carriers. Opponents from health plans, Regence, Premier, and insurance producer groups argued the bill would expand exchange authority without clear standards, could reduce competition and carrier participation, and might conflict with existing OIC filing and confidentiality processes; the OIC supported the bill but requested an amendment on rate disclosure timing. The committee then moved to executive session and later reported out HB 1784, HB 2242, HB 2384, and HB 2505 with due pass recommendations, while deferring action on HB 1809 and HB 2261.
In executive session, the committee adopted a substitute for HB 1784 on certified medical assistants by an 18-0 vote, adopted one amendment and passed a substitute for HB 2242 on preventive services and immunization recommendations by an 11-7 vote, and passed a substitute for HB 2384 on actuarial reviews for continuing care retirement communities by a 16-2 vote. It also adopted an amendment and passed a substitute for HB 2505 on limited adult family home licensure exemptions for certain foster family situations by an 18-0 vote. The meeting adjourned after those actions.
FL
Florida 2025 Regular Session
March 6, 2025 - 01:00 PM
Transcript Highlights:
- The next bill for consideration is HB 693, aggravating factors for capital felonies, by Representative
- This is HB 693, aggravating factors for capital felonies.
- The purpose of HB 693 is to add an additional aggravating factor where the victim of the capital felony
- I'm here to express opposition to HB 693, adding an additional aggravating factor to capital felonies
- Again, this is just an additional factor for them to consider when making their recommendation to the
Summary:
The Criminal Justice Subcommittee heard and advanced a series of bills on inmate medical billing, court-order transmission, animal abandonment during disasters, first responder peer support, firearm purchase waiting periods, capital felony aggravators, domestic violence protections, boating safety, restitution for leaving the scene of a crash, xylazine trafficking, and offenses against law enforcement officers. Testimony was generally supportive across the agenda, with some opposition or caution raised on the xylazine bill, the boating safety bill, and parts of the law-enforcement-officer bill. Several measures were presented as responses to specific tragedies, including the Martin County jail medical billing bill, the Baker Act transmission bill, Trooper’s Law for restrained dogs, the Jason Rayner Act, and Lucy’s Law.
HB 407 would cap certain emergency medical charges for Martin County jail inmates at 110% of Medicare rates, mirroring Department of Corrections practice; it passed 15-0. HB 513 would require faster electronic transmission of certain court orders, including Baker Act orders, to law enforcement within six hours; it passed 15-0. HB 205, Trooper’s Law, creates a third-degree felony for abandoning a restrained dog during a natural disaster; it passed 15-0. HB 421, as amended, expands peer support for first responders to certain support personnel involved in crime scene work or evidence handling; it passed 16-0. PCS for HB 383 would let law enforcement, correctional officers, correctional probation officers, and active military service members bypass the three-day handgun waiting period without a concealed carry permit; it passed 18-0.
HB 693 adds an aggravating factor in capital cases when the victim was gathered with others for a school, religious, or public government meeting; it passed 17-1 after opposition testimony from Floridians for Alternatives to the Death Penalty. PCS for HB 19 and HB 41, the Haven Act, would expand domestic and dating violence protections, including a feasibility study for a web-based 911 alert system and confidentiality/public-records protections for victims; both passed 18-0. PCS for HB 289, Lucy’s Law, would align boating penalties with driving offenses and expand boating safety card requirements; it passed 18-0 despite concerns from one witness that the bill should go further. HB 479 would allow courts to order restitution in leaving-the-scene property-damage cases; an amendment changing mandatory to discretionary restitution was adopted, and the bill passed 18-0. PCS for HB 57 would regulate xylazine, add trafficking penalties, and include veterinary-use exceptions; it passed 17-0 after one witness opposed mandatory minimums. HB 175, the Jason Rayner Act, clarifies that officers are protected when acting within the scope of their duties and adds manslaughter of a law enforcement officer to offenses requiring life imprisonment; it passed 17-0 after debate over self-defense and unlawful police conduct.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Revenue Jun 21st, 2026 at 10:00 am
Joint Committee on Revenue
Transcript Highlights:
- Massachusetts apportionment formula under single sales factor means that when you have income, let's
- That's the way it's been done historically by other states, too, although the factors have changed here
- So to do that, you have to then include the factors from both your in-state and out-of-state so you can
- income earned abroad by subsidiaries of U.S. companies, and tried to tax it without providing any factor
- We are already facing significant fiscal challenges without factoring in the threat of federal cuts.
Committee:
Joint Joint Committee on Revenue
Summary:
The Joint Committee on Revenue, chaired by Senator James Eldridge and Representative Adrian Madaro, opened its hearing with a moment of silence for the late Lowell State Senator Ed Kennedy and reviewed hearing procedures and deadlines. The committee then took testimony on several corporate tax bills, including S. 2033/H. 3110 on offshore tax avoidance, H. 3248 on a manufacturing tax exemption, H. 3057 on a tiered corporate minimum tax, and S. 2041 on a corporate tax haven blacklist, along with a separate business interest deduction bill. No votes were taken during the hearing.
Supporters of S. 2033/H. 3110, including labor unions, health care workers, educators, public health advocates, seniors, and several legislators, argued that Massachusetts needs new revenue to offset federal cuts to Medicaid, SNAP, health care, education, and other services. They said the bill would raise roughly $400 million annually by increasing the share of offshore profits included in the state tax base from 5% to 50%, and they framed it as a fairness measure that would require large multinational corporations to pay more while leaving most local businesses and workers unaffected. Testimony emphasized risks to MassHealth, PCA services, adult dental care, hospitals, schools, and public health programs if new revenue is not raised.
Opponents, including the Mass Taxpayers Foundation and the Council on State Taxation, argued the proposal is poor tax policy and likely unconstitutional because it would tax foreign-source income without allowing foreign tax credits or a comparable apportionment method. They said Massachusetts should take a broader, coordinated approach to federal tax changes rather than a standalone bill, and warned of litigation risk and possible double taxation. Supporters such as MassBudget and former tax counsel Don Griswold countered that the bill is a reasonable rough-justice approach, consistent with federal and neighboring-state treatment, and that it would primarily affect a small number of very large multinationals. On S. 2041, the Global Business Alliance opposed the proposed tax haven blacklist, while supporting a separate bill allowing business interest deductibility.