Transcript Highlights:

• Each state has a state energy office.
• In Indiana, there is a credit against state tax liability for expenses incurred in the manufacturing
• But on this map we're showing that color-coded areas of the state, and green are potential with some
• So the recommendation here is to review these specific tax codes and either remain silent or be explicit
• The other elements of the tax code can wait.

Summary: The committee met to review advanced nuclear energy issues in North Dakota, beginning with approval of the April 21, 2022 minutes. Nucleon presented an overview of the advanced reactor landscape, distinguishing light-water SMRs, advanced Gen 4 reactors, and microreactors. The presentation emphasized that light-water SMRs are the most near-term deployable and use familiar low-enriched uranium fuel, while many Gen 4 designs may require high-assay low-enriched uranium (HALU), which is not yet supported by a mature U.S. supply chain. Nucleon also noted that advanced reactors are being developed primarily for industrial heat applications, while microreactors are niche, higher-cost systems for remote or mission-critical uses. Committee members asked about fuel availability, safety, recycling, and whether large reactors such as AP-1000s were evaluated; the presenter said fuel development is proceeding in parallel but remains a bottleneck, and that siting and grid capacity often make SMRs more practical than gigawatt-scale plants in North Dakota. Representatives from the National Association of State Energy Officials described how other states are supporting advanced nuclear through task forces, roadmaps, regional coordination, grants, tax incentives, workforce and supply-chain efforts, and pilot programs. They highlighted the Advanced Nuclear First Mover Initiative and said states are focusing on multi-state coordination, demand aggregation, regulatory coordination, waste management, workforce readiness, and community engagement. They also discussed affordability tools such as construction work in progress (CWIP), financing incentives, and consumer protections, citing examples from Kentucky, Texas, Virginia, Illinois, Missouri, Utah, Tennessee, and others. In response to questions, they explained that pilot programs often involve site-readiness and feasibility studies, and that the federal Nuclear Innovation Campus process is moving forward with multiple submissions while broader waste and recycling policy may require congressional action. The Public Service Commission said it would likely have a major role in any North Dakota nuclear project through certificate-of-public-convenience-and-necessity review, siting, and rate regulation, but noted gaps in current law for small reactors, co-located facilities, NRC coordination, and long-term site stewardship. The commissioner said the commission has no authority over a private, self-contained reactor not connected to the grid. The Department of Environmental Quality explained that the state regulates radioactive materials under its agreement-state authority, but NRC retains primacy over fission reactors; DEQ would likely assist with emergency planning and could have a larger role if fusion reactors emerge. The Department of Emergency Services said it would serve as the lead off-site preparedness agency, requiring a dedicated radiological emergency preparedness program, training, drills, public outreach, and likely additional funding and staffing, with industry expected to bear much of the cost. The Department of Water Resources said North Dakota’s water laws and prior-appropriation system are adequate for nuclear siting, that the Missouri River is the best likely source, and that no statutory or budget changes are currently needed from a water perspective. The committee recessed for lunch after these agency presentations.

Transcript Highlights:

• federal tax code to make education federal tax code to make education Freedom<00:06:59.120> accounts
• But this doesn't talk about whether it's a state tax or federal tax taxable income.
• code, or no—does federal law preempt state law?
• ><03:12:36.840> a practice this is a state tax it is not a practice this is a state tax it is
• tax<03:12:45.840> and not a school tax it is a state tax and not a school tax it is a state

Keywords: 928, house, all

Summary: The committee held a public hearing on HB 402, a bill to repeal a provision in RSA 194-F:2 stating that Education Freedom Account (EFA) funds “shall not constitute taxable income” to the parent or student. The bill sponsor argued the current language is misleading because the state cannot determine federal tax liability, and said the bill would simply remove inaccurate tax advice from state law. He cited IRS guidance and prior federal legislation, including a Ted Cruz proposal, to suggest some EFA uses may be taxable under federal law, while others may not, and said the bill could be amended if needed to avoid confusion. Testimony was sharply divided. Py Campbell opposed the bill, arguing it would unfairly single out EFA students and could amount to a tax on education funds, including for self-employed families, and recommended it be voted inexpedient to legislate. Stephen Matthew French, a tax preparer, also opposed the bill, saying IRS Publication 970 already makes clear that scholarship-type payments used for tuition and related expenses are not taxable, and that the bill addresses a problem that does not exist. He warned that adding tax reporting requirements could create administrative costs for families and the program administrator. Bill Ardinger, a tax attorney, supported the repeal of the statutory language, saying the state should not place potentially incorrect tax advice into law. He explained that under federal tax law, only certain scholarship-like uses are exempt, while many EFA-eligible expenses may not be, especially for families using the program for homeschooling or other nontraditional expenses. He said the current statute could mislead families into thinking all EFA payments are tax-free and could expose the state to future legal problems. The hearing ended after questions from committee members; no vote or final action was taken in the transcript.

Transcript Highlights:

• So when reassessment was completed and initial tax bills were mailed across our state, one of the things
• Completed and initial tax bills were mailed across our state.
• Tax assessment, as I told a certain senator a couple years ago, is a headache in state.
• Tax assessment, as I told a certain senator a couple years ago, is a headache in state.
• and school taxes without commenting on the level. for both county taxes and school taxes without commenting

Bills: HB371

Keywords: HB371, Delaware Agricultural Lands Preservation Act, farmland preservation, agricultural lands, agricultural preservation district, Farmland Preservation Advisory Board, county advisory board, Delaware Foundation, Department of Agriculture, DNREC, planning and zoning, growth zone, open space, land use, farmland protection, rural land preservation, agribusiness, active farmers

Summary: The Senate Executive Committee met in hybrid format, approved the minutes from its June 17 and June 18 meetings, and considered several nominations and bills. The committee heard testimony from Michael T. Skeuse for the Delaware Thoroughbred Racing Commission and Jay Eric Fearwald for the University of Delaware Board of Trustees; both nominees described their backgrounds and qualifications, and no objections were raised. The committee then moved to legislation focused largely on property tax reassessment and related school-tax issues, along with a technical constitutional corrections bill, an agricultural lands preservation cleanup bill, and a child-safety/service-letter bill. A major portion of the meeting centered on Senate Bill 350, which would create a third multifamily residential tax classification at 1.2 times the residential rate. Supporters argued apartments are housing and should not be taxed as commercial property, emphasizing relief for renters and fairness after reassessment. Opponents, including county and school officials, warned the bill would reduce local revenues, complicate tax administration, and create unintended consequences for counties, municipalities, school districts, and agriculture. Similar themes carried into House Bill 462, which would make the split-rate school tax structure permanent and lower the nonresidential cap to 1.85, and House Bill 463, which would align New Castle County senior school-tax exemptions with county exemption rules; both bills drew discussion about shifting burdens, fiscal impacts, and timing. The committee also heard House Substitute 1 for House Bill 320, a technical corrections bill to the Delaware Constitution, with one public commenter objecting to charter-related changes being included in a correction bill. House Bill 371, which removes the requirement for county farmland preservation advisory boards under the Delaware Agricultural Lands Preservation Act, was presented as a streamlining measure and had support from the Department of Agriculture and public comment in favor. House Bill 438, expanding service-letter requirements to a broader set of child-serving facilities and requiring reporting when employers fail to respond, was described as a cleanup bill closing a safety loophole. After public comment and committee discussion, the meeting ended with a motion and unanimous adjournment; no recorded votes on the bills were taken in the transcript.

Transcript Highlights:

• code.
• code.
• And the purpose, uh, of voting no would be to preserve the tax code section 64 or 6.412's appraisal review
• on my tax bill.
• Chapter 6 of the Texas Property Tax Code provides the legal requirements for an appraisal district to

Transcript Highlights:

• What's been stated here is that this tax credit already exists.
• What's been stated here is that this tax credit already exists.
• I'm not as expert or familiar with the federal tax credits as I am at the state level as a state policymaker
• So either you want to increase taxes or allow citizens of the state of Arizona who pay income taxes to
• This conforms our tax code with the federal tax code with regard to this particular issue, and it supports

Keywords: 1182, all

Transcript Highlights:

• Uh, and there are thousands and thousands of tax forfeited properties all over this state.
• Um, and there are thousands and thousands of tax forfeited properties all over this state.
• I think the Secretary of State can give those tax forfeited properties back to the cities now. Yes.
• the tax roles? the tax roles?
• >> I think the secretary of state can give those<00:07:49.759> tax<00:07:50.319> forfeited

Keywords: Municipalities - Room 216, 30 January, 2026; 9:30 AM, 925, all

Summary: The committee first took up Senate Bill 2578, which would create a federal match land bank fund administered by the Mississippi Development Authority, with a 1.25% administrative allowance and an effective date of July 1, 2026. The chair explained it as a municipal tool to help purchase dilapidated property using available federal and state funds. The committee asked no questions and passed the bill by voice vote, title sufficient, do pass. The committee then considered Senate Bill 2679, the Mississippi Land Bank Act. Sheri Visay of the Mississippi Municipal League testified in support, describing land banks as locally created entities to acquire, manage, and return vacant, abandoned, and tax-forfeited properties to productive use. She emphasized that the bill would not authorize eminent domain, would be locally controlled, and would be subject to public accountability requirements. Senators asked about title, acquisition, funding, and whether the bill should also allow acquisition of privately owned non-tax-forfeited parcels; the sponsor said the bill was intentionally limited at first to tax-forfeited properties, though future expansion could be considered. The committee then passed the bill by voice vote. Next, Senate Bill 2729, with a committee substitute, was explained as a narrow change to allow Capitol Police in Jackson to enforce local noise ordinances for alcohol-permitted businesses, without removing authority from local police or sheriffs. The sponsor said he had spoken with Commissioner Tindle, who did not object, though the chief of Capitol Police was still consulting internally. The committee nonetheless adopted the motion to pass the committee substitute, title sufficient, by voice vote. The committee also took up Senate Bill 2862, a code-forwarding bill related to annexation. The chair noted it made no substantive changes and only brought forward existing code sections, and a reverse repealer was added by amendment. The committee adopted the amendment and then passed the bill, title sufficient, do pass committee substitute. Finally, Senate Bill 2893 proposed expanded notice requirements for zoning changes, including newspaper notice, posting on social media platforms, online posting, public access to the proposed changes, and extending the appeal period from 10 to 20 days. After discussion, an amendment was added to require signage for 30 days instead of 7, and the committee then passed the committee substitute by voice vote. The meeting ended with the bills reported and the committee in recess.

Transcript Highlights:

• We're kind of indifferent because we know what the income tax structure is in the state.
• Tax Commissioner.
• It wasn't a tax credit.
• State and so they wouldn't, they want to qualify for the North Dakota income tax anyways because, again
• it says state provides early childhood services with bordering states, neighboring states.

Keywords: 908, all

Summary: The conference committee discussed a child care tax credit bill and focused mainly on narrowing the eligibility language. Members agreed to remove a proposed 10-mile limitation tied to the state line at first, then revisited the issue after concerns from the Tax Department and Legislative Council about remote workers, border communities, and out-of-state daycare use. Testimony from the Greater North Dakota Chamber supported the credit as a more flexible version of a prior grant program, while committee members debated whether the credit should apply only to North Dakota residents, employees working in North Dakota, or child care providers located in North Dakota or border cities. After extended discussion, the committee settled on keeping the 10-mile language and striking the resident requirement from the definition of “qualified employee,” with the intent of better capturing border-area workers while avoiding broader unintended coverage. Members noted the bill is aimed at workforce and child care access, especially in Fargo, Grand Forks, and other border areas, and acknowledged that the language may still need adjustment in the future. The Tax Department and Legislative Council indicated the revised language would be workable. Representative Foss moved the final amendment to the conference committee report, Senator Powers seconded, and the motion passed on a roll call vote with all members voting yes: Chairman Rummel, Senator Marseille, Senator Powers, Representative Doctor, Representative Foss, and Representative Anderson. The committee then adjourned, with House and Senate members designated to carry the report forward.

Transcript Highlights:

• Uh 16 states offer sales tax holidays for school supplies, but those are not year round like HF 331,
• <00:04:10.319> Most<00:04:10.640> importantly,<00:04:11.120> the tax code.
• Most importantly, the tax code.
• It's how you make decisions about a budget and it's how you make decisions about a tax code.
• You make decisions about a tax code. And so this is, you know, it's just very expansive.

Keywords: 919, house, all

Summary: The committee took up House File 331, as amended by the A1 amendment, and the bill was laid over for possible inclusion in the omnibus tax bill. The bill would permanently exempt school supplies from the sales tax, which the author described as a pro-family, pro-affordability, and pro-education measure intended to put money back into families’ pockets and avoid the burden of a temporary sales tax holiday. A representative from We Make Minnesota testified in opposition, arguing the exemption would provide only modest savings to most families while reducing revenue for public services. He said Minnesota already offers more targeted relief through the K-12 education subtraction/credit, noted that similar exemptions in other states are usually temporary, and estimated the bill would cost tens of millions of dollars annually while saving the average family only a small amount per child. He also said the bill was broad enough to cover many office supplies and could benefit higher-spending purchasers disproportionately. Committee members debated the bill’s scope and cost. Supporters said the exemption would help families immediately and noted that many eligible families do not claim existing credits because they must save receipts and file for reimbursement. Opponents argued the same money could be better used for K-12 formula increases or expanded targeted credits, and one member said the bill would narrow the sales tax base and was not well targeted. The author said he was open to working on limits to make the bill more targeted, but emphasized that the goal was direct tax relief for families.

Transcript Highlights:

• So the terms here are state, local sales, and/or use tax.
• Buyers may be subject to payment of state and/or local sales tax and/or use tax.
• The State Tax Commission has not promulgated this form into a rule.
• The State Tax Commission of Missouri has failed the state of Missouri the way they tax ag land.
• Did I mention that the State Tax Commission continues to fail the state of Missouri regarding our land

Keywords: 959, house, all

Transcript Highlights:

• soil extraction tax revenue for the State Water Commission to allocate grant funding and cost share
• That's all laid out in Century Code as well as administrative code.
• On this slide, we show a generalized map of our groundwater aquifers across the state, and this is color-coded
• Some other states are getting rid of their tax breaks for data centers, and I believe North Dakota should
• We've partnered with the Office of the State Tax Commissioner to do a study looking at potential tax

Keywords: 908, all

Transcript Highlights:

• So, tax liberation day is the day that you start working for yourself instead of the state, and I would
• It's a huge driver in the state. state. state.
• in the state. in the state.
• . state. state.
• the state. the state.

Keywords: 981, all

Transcript Highlights:

• It's a long overdue improvement to the sales tax code.
• c><00:42:06.119> service sizes um the tax code to a more service sizes um the tax code to a more
• state sales tax, but your county sales taxes, the new housing sales tax, the local sales taxes—so all
• state sales tax, but your county sales taxes, the new housing sales tax, the local sales taxes—so all
• <01:14:06.440> sales<01:14:06.840> tax sales taxes not just the state sales tax sales

Keywords: 1183, house

Transcript Highlights:

• The new crime fills a hole in our criminal code that currently exists.
• the West Virginia State Bar.
• Technical changes and removes outdated language from the code regarding the West Virginia State Bar.
• coal produced in this state.
• This bill would phase down the rate of the severance tax on metallurgical coal.

Keywords: 994, senate, all

Transcript Highlights:

• Currently, it's about public resources, local, state, and federal tax dollars must not be used to advocate
• law that has been the law for several years now stating that you cannot utilize tax dollars to advocate
• now stating that you cannot utilize tax now stating that you cannot utilize tax dollars<00:12:44.800
• It would ensure that your taxpayer funds, your resources, local, state, or federal tax dollars that we're
• States. States.

Keywords: Discussion of BR 25 (2026 RS) 04:15 Presentation on voting systems by ES&S 48:14 Presentation on voting systems by Hart InterCivic and Harp Enterprises 01:13:07, 958, all

Summary: The committee met to approve the October 21 minutes and then took up BR 25 for the 2026 regular session, a proposal relating to prohibited uses of tax dollars and public resources. The sponsors said the bill is intended to strengthen existing law by adding civil and criminal penalties for taxpayer-funded advocacy on ballot questions, especially in light of controversies during the 2024 election over school officials and districts using public resources to oppose a constitutional amendment. They also described related concerns about school districts hiring third-party lobbyists and public relations firms, particularly in Fayette County, and said the proposal was meant to keep tax dollars focused on public services rather than political persuasion. Committee members raised several concerns about scope and drafting. Some asked whether the bill should specifically mention schools, school boards, and school employees, and the sponsors said they would add that language. Others questioned whether the measure would also affect local government lobbying through groups like KLC and KCO, and the sponsors said they intended to focus narrowly on schools while exempting certain advocacy organizations and internal government lobbyists. Members also asked whether public employees could still speak as private individuals, and the sponsors said yes. Several members suggested splitting the lobbying and ballot-advocacy issues into separate bills, and the sponsors said they would consider that. Members also pressed for clarification on how the bill would apply in practice, including whether it would cover legal challenges to petition drives or only advocacy after a question is on the ballot. Counsel for the sponsors said the bill would not cover some petition-related litigation as drafted, though they believed it should. The sponsors and supporters argued the proposal was needed to give the existing prohibition real enforcement, while some members warned that the language could unintentionally limit legitimate public representation or be too broad if not carefully drafted. No final vote was taken during the discussion.

Transcript Highlights:

• We will continue to see the reduction of critical taxes that will allow our state to grow and continue
• to see the reduction of critical taxes that will allow our state to grow and prosper and continue to
• While our neighboring states raise taxes, push out and punish job creators, and beg their taxpayers to
• stay, we are doing the opposite by blocking tax hikes and limiting the growth of state government by
• Child care tax credit, property tax relief, property tax rent rebate, Working Pennsylvanians tax credit

Summary: The Senate opened with prayer, the Pledge of Allegiance, communications, committee reports, and leaves of absence. The journal was approved 50-0. The chamber then took up House Bill 1505, which drew extended debate over school funding and adequacy/tax equity. Senators Coleman and Keefer argued the bill continued to pour money into districts like Allentown without accountability or improved results, while Senators Costa, Miller, Haywood, and Anthony Williams defended the funding as a response to historic underfunding and the Commonwealth Court decision. A motion allowing Senator Coleman a third speaking turn was adopted 27-23, and the bill ultimately passed 45-5. The Senate then considered House Bill 2400, the General Appropriation Act. Supporters, including Senators Martin, Dush, Phillips-Hill, Costa, Ward, Street, Hughes, and Pittman, emphasized that the budget was balanced without using the rainy day fund or raising taxes, reduced the governor’s proposal, increased education and child care funding, supported nursing homes, rape crisis centers, infrastructure, and workforce programs, and shifted money from lapsed or unused accounts to current priorities. Opponents, including Senators Saval and Muth, said the budget failed to address structural deficits and omitted new revenue options, emergency services funding, and other major issues. The bill passed 44-6 with amendments and was returned to the House for concurrence. The Senate also passed a series of other bills, including House Bills 2412, 2413, 96, 858, 1042, 1286, 1646, 1851, 1862, 2017, 2024, 2401, and 2559, with varying margins, and sent them to the House, some with amendments. House Bill 1042 drew a negative recommendation from Senator Costa over a late amendment involving second-degree murder/felony language, but after reconsideration and vote changes it passed 30-20 with amendments. House Bill 1862, creating an Ignition Interlock Driver’s License, passed 45-5 after support from Senator Judy Ward. House Bill 1248 passed 43-7 and designates Pennsylvania rye whiskey as the official state spirit, with Senators Bartolotta and Robinson speaking in support. The chamber also adopted Senate Resolution 216, after defeating Senator Haywood’s amendment to narrow the scope of a proposed Legislative Budget and Finance Committee study of managed care organizations; the resolution passed 31-19. Several other bills were held over in their order, and the Senate later moved toward a condolence resolution.

Transcript Highlights:

• Um this construction code fund.
• :16:00.079> and proposed construction codes and proposed construction codes and licensing<00:16
• very traditional with a lot of our state very traditional with a lot of our state agencies<00:41
• taxes, on the work comp fund.
• :19.679> it<01:37:19.840> from Senate Tax Committee removed it from Senate Tax Committee

Keywords: 1187, senate, all

Transcript Highlights:

• Each state has a state energy office.
• In Indiana, there is a credit against state tax liability for expenses incurred in the manufacturing
• But on this map we're showing that color-coded areas of the state, and green are potential with some
• So the recommendation here is to review these specific tax codes and either remain silent or be explicit
• The other elements of the tax code can wait.

Keywords: 908, all

Transcript Highlights:

• Could you state that again?
• And in a time when we are trying to cut taxes, when we're trying to reduce or eliminate property taxes
• They would have to give receipts to the state.
• of the state as set forth in Section 377.601."
• This state really bills itself as a state of innovation.

Transcript Highlights:

• In the state to the state parks, and we have no minimum pools.
• the State last week.
• Now, moving to the last program code, let's go to page 11. This is Program Code 709.
• If you'd like, I can go P code by P code, but those are the big differences.
• I can go P code by P code, but it sounds like you're good.

Transcript Highlights:

• So there's far more state funds and fewer property taxes funding public education.
• Also, you have districts in the state that have zero INS tax rates.
• And then that is a funding source for state funds for other schools in the state.
• That was part of the state funding.
• so a third of their state budget.

Keywords: committee meeting, legislation, public testimony, discussion, procedural

Summary: The meeting covered various topics, but specific discussions and bills were not detailed in the available transcript. Despite the lack of documented debates or acknowledgments, it was noted that committee members were present, and there may have been attempts to address crucial legislative matters. The dynamics of the meeting suggested a standard procedural gathering where routine insights were likely shared among the attendees.