Transcript Highlights:

• The fire department might have to increase their service map. They might want to build a library.

Summary: The House first established a quorum after several members were absent, then moved into bills for perfection. House Bill 261, dealing with anti-Semitism in public schools and higher education, drew extensive debate. The sponsor described rising anti-Jewish incidents and said the bill would require educational institutions to adopt nondiscriminatory policies, use the IHRA definition as a guide, and treat failures to address harassment as Title VI issues. An amendment from the gentleman from Pulaski was adopted to clarify that protected First Amendment speech, religious expression, and political viewpoints would not be reported or cataloged. Supporters said the bill was needed to protect Jewish students; opponents argued it singled out one group, could chill speech about Israel and Palestine, and created unequal reporting requirements. The House ultimately ordered the bill perfected and printed as amended. The chamber then took up House Bill 2384 on housing affordability and building codes. The sponsor said the bill would lower housing costs by rolling back energy-code mandates to 2009 standards, setting clearer permitting timelines, and allowing certain multifamily buildings to use a single staircase. Supporters argued current codes raise costs, discourage builders, and contribute to Missouri’s housing shortage. Opponents raised concerns about local control, preemption of municipal energy standards, and public safety, especially the single-stair provision; the sponsor responded that the design has been used safely in other states and cities. A Pulaski amendment requiring municipalities with online ordinances to keep only one hard copy available was adopted, and after debate the previous question was moved and approved. The House then adopted the committee substitute and ordered the bill perfected and printed. House Bill 1766, addressing personal property tax, was also perfected and printed. The sponsor said the bill would apply Hancock/CPI-style tax limitations to personal property tax growth, arguing that rapidly rising vehicle values had created a windfall for political subdivisions and unfairly increased taxpayer burdens. Supporters said the bill would slow growth without eliminating it, while opponents argued local governments need revenue to keep up with inflation and that the measure would reduce resources for schools and other services. Finally, the House began consideration of House Joint Resolution 154, which would place into the Missouri Constitution a Medicaid work requirement mirroring federal policy. The sponsor said adults ages 19 to 64 would need to work, volunteer, participate in a work program, or attend school for 80 hours a month to remain eligible, and the discussion began with questions about whether the constitutional change was necessary and how documentation requirements would work.

Transcript Highlights:

• We've heard three million, three billion, four billion—I mean, it's kind of all over the map.

Summary: The joint informational hearing examined California’s taxation of multinational corporations, especially the Water’s Edge election versus worldwide combined reporting. Chairs opened by framing the issue as a review of whether current rules fairly and sufficiently tax foreign subsidiary income, given profit shifting concerns, budget pressures, and the long history since Water’s Edge was adopted in the 1980s. The first panel from the Legislative Analyst’s Office and Franchise Tax Board explained the mechanics of unitary taxation, apportionment, and the Water’s Edge election, and provided filing data showing Water’s Edge filers are a small share of returns but account for a large share of corporate tax liability. FTB witnesses said the agency already administers both methods and could handle a shift to mandatory worldwide reporting with education and outreach, though revenue estimates are difficult because foreign affiliate information is not directly available. Committee members asked about foreign government pushback, administrative burden, industries with more profit shifting, revenue uncertainty, and whether companies would leave California. LAO and FTB witnesses said pushback from foreign governments was plausible, but they did not expect major business flight because California’s tax is largely based on sales rather than physical presence. They also said worldwide reporting could reduce profit shifting but might increase revenue volatility and litigation risk. A second panel of academic and tax policy witnesses argued that Water’s Edge is a loophole that rewards aggressive tax planning, that worldwide combined reporting would better capture income tied to California, and that modern federal and international rules such as NCTI/GILTI, CAMT, and Pillar Two reduce compliance concerns and make a return to worldwide reporting more feasible. They also said California’s current system can create selection effects and may under-tax large multinationals. In the next panel, a California Budget and Policy Center witness urged eliminating the Water’s Edge election, calling it a costly loophole that benefits large global corporations over smaller domestic businesses and deprives the state of billions in revenue that could support health care and other services. A Silicon Valley Leadership Group witness gave historical context for why Water’s Edge was adopted and began outlining concerns about compliance, double taxation, and the risk of overreaching beyond income truly connected to California. No bill was voted on or advanced; the hearing was informational only, with members using the testimony to weigh the policy trade-offs and possible transition periods if the Legislature were to change the current rules.

Transcript Highlights:

• I mean, it's kind of all over the map.

Summary: The joint informational hearing examined California’s taxation of multinational corporations, especially the state’s water’s-edge election versus worldwide combined reporting. The LAO and Franchise Tax Board explained the basic mechanics of unitary taxation, apportionment, and how water’s-edge generally excludes most foreign subsidiaries while worldwide reporting includes the full unitary group. FTB officials said water’s-edge filers are a small share of corporate filers but account for a large share of tax liability, and they described filing trends, industry mix, and the administrative steps needed to administer either system. Members and witnesses debated the policy trade-offs. Supporters of moving away from water’s-edge argued that it enables profit shifting, especially for large multinational and IP-heavy firms, and that eliminating it could raise significant revenue and improve fairness for smaller domestic businesses. They cited estimates of billions in potential revenue and said California already has the audit and reporting infrastructure to handle worldwide reporting, though some transition time would be needed. Opponents argued that worldwide reporting would tax foreign activity unrelated to California, create double taxation, increase compliance burdens and litigation, and could be difficult for foreign-based multinationals to document. They also warned that some of the revenue estimates are highly uncertain because foreign affiliate income is not directly observable. Committee members asked about foreign government pushback, the risk of companies leaving California, the effect on intellectual property shifting, and whether federal or Supreme Court action could block a change. Witnesses generally said major firms would be unlikely to leave because California taxes sales rather than physical presence, but some costs could be passed on to consumers. The panel also discussed alternatives such as conforming to federal international tax rules like NCTI/GILTI and adding anti-abuse rules. No vote or bill action was taken; the hearing was informational only.

Transcript Highlights:

• We've heard three million, three billion, four billion—I mean, it's kind of over the map.

Summary: The joint informational hearing focused on California’s taxation of foreign subsidiaries of U.S. corporations, especially the state’s water’s-edge election versus worldwide combined reporting. Committee members and witnesses discussed how unitary taxation and sales-factor apportionment work, why multinational corporations are a small share of filers but a large share of tax liability, and how foreign income, profit shifting, and double taxation concerns affect policy choices. The Franchise Tax Board explained current filing rules, the seven-year water’s-edge election, and recent filing statistics showing about 21,562 water’s-edge returns in 2023, roughly 6% of C corporation filers but about half of corporate tax liability. The Legislative Analyst’s Office and FTB staff emphasized that revenue effects from eliminating water’s edge are uncertain because foreign affiliate income is not directly observable, and they noted possible revenue volatility and administrative complexity. Several committee members asked about foreign government pushback, the burden on FTB, whether certain industries are more likely to shift profits, and whether companies would leave California; witnesses generally said there was no strong evidence that firms would exit the state because tax liability is driven mainly by California sales. They also discussed how California already administers both methods, how the election can be advantageous or disadvantageous depending on a firm’s facts, and how federal reforms like GILTI/NCTI, CAMT, and OECD Pillar Two may affect the issue. The second panel presented sharply contrasting views. One professor and a tax policy advocate argued that water’s edge creates unfairness, encourages profit shifting, and leaves California with billions in lost revenue, while a Tax Foundation witness argued that mandatory worldwide reporting would tax the wrong income, create double taxation and litigation risk, and impose heavy compliance burdens, especially for foreign-based multinationals. A later panel from the California Budget and Policy Center supported closing the “water’s-edge loophole,” saying it would raise needed revenue for public services and level the playing field between large multinationals and smaller domestic businesses. No vote or formal action was taken; the hearing was informational only.

Transcript Highlights:

• It maps out clear steps toward achievement and expansion.

Committee: House Special Committee on Property Tax Reform

Keywords: 959, house, all

Transcript Highlights:

• It maps out clear steps toward achievement and expansion.

Committee: House Special Committee on Property Tax Reform

Summary: The committee met in executive session and first took up House Bill 2709, including a substitute that combined language from HB 2709 and HB 2671. Members debated an amendment that would have separated the Hancock-by-subclass portion from a personal property tax provision; supporters said it would make the bill cleaner and preserve a separate property tax issue already addressed elsewhere, while opponents argued it would create inconsistency. The amendment failed, the substitute was adopted, and the House Committee Substitute for HB 2709 and HB 2671 was voted do pass by a roll call of 14 yes and 5 no. The committee then passed HB 1759 do pass by a vote of 12 yes and 7 no, with one member noting that additional tweaks were expected on the floor. Next, the committee considered HB 2925, where Representative Fowler offered Amendment 04H to remove the requirement that property tax elections be held in November and replace it with an affirmative-consent standard requiring both a majority of votes cast and at least 25% of registered voters voting yes. Supporters said the change would avoid forcing local tax elections into a narrow election window and would require broader voter buy-in for long-term tax obligations; opponents argued it would be a major change that should receive more public review and could distort local election participation. The amendment failed 5 yes to 14 no, and HB 2925 was then voted do pass 11 yes to 8 no. In public testimony, Representative Van Schoiack presented HB 2415, which would require assessors to use a cost approach rather than a market approach for valuing buildings, while still valuing land through the market approach. He said the bill was intended to address over-assessment in larger counties and under-assessment in rural counties, and to make valuations more objective. Testimony was mixed: a public advocate supported the idea as a way to address rising taxes and tax sales, while county assessors and other witnesses said assessors already use multiple approaches, that cost approach works best for new or rural properties but can be subjective for older buildings, and that forcing one method statewide could create inaccuracies and large valuation swings. No action was taken on HB 2415 during the hearing. The committee also heard HJR 148 and HJR 111, presented by Representatives Coleman and Taylor, to bring Kansas City Public Schools under Hancock limits like other districts. Sponsors said KCPS is the only district still operating under a special court-imposed arrangement from desegregation-era orders and that the proposal would keep the district at its current levy while requiring voter approval for future increases. KCPS Superintendent Jennifer Collier opposed the measure as written, saying the district does want to come under Hancock but needs to do so on its own timeline and with a planned April 2027 levy proposal that would maintain the current rate; she said the district is now fiscally stronger and has community support, including passage of an 85% bond issue. Committee members questioned the legal basis, the effect on KCPS and charter schools, and whether the proposal would interfere with the district’s planned ballot strategy.

Transcript Highlights:

• voting practices to submit certain changes in their election laws and policies or electoral district maps

Bills: HB2073 , HB2403 , HB2587 , HB2607 , HB1170 , HB1570 , HB1710 , HB1750 , HB1834 , HB2441

Committee: House Appropriations

Keywords: health insurance, premium assistance, funding, healthcare, subsidies, failure to register, criminal justice, registration requirements, public safety, law enforcement, nonprofit, grant funding, pilot program, financial support, community development, child care, childcare, subsidy rates, rate regions, market rate survey

Transcript Highlights:

• So that would be very clearly mapped out in our meeting.

Bills: SB36 , SB88 , SB92 , SB97 , SB48 , SB55 , SB58 , SB76 , SB93 , SB89 , SB60

Committee: Senate Senate Tax, Business & Transportation

Keywords: quantum technology, tax credit, infrastructure, economic development, New Mexico, corporate tax, research and development, innovation, foster care, income tax, guardianship, youth services, financial relief, affordable housing, gross receipts tax, tax deduction, construction materials, multifamily housing, low income, tax credits

Transcript Highlights:

• So you can see on this map here that there are green, yellow, and red locations along the river.

Committee: Joint Joint Transportation Committee

Summary: The committee first heard an update on the Joint Transportation Committee study of transportation impacts if the Lower Snake River dams were removed. WSDOT and Jacobs described the study’s phases, including current work on geology, infrastructure risk, and a total logistics cost model. They explained that the study is examining how freight now moved by barge—especially wheat, fertilizer, and wood—could shift to rail and roads, and they outlined several scenarios ranging from no-dam future conditions to new unit-train terminals, short-line rail options, and a combined “many solutions” scenario. Members asked about irrigation, impacts in Idaho and Oregon, port capacity, emissions, competition, EV trucks, and whether the model could estimate transportation effects if grain volumes decline. The presenters said the study assumes current production levels continue, does not model irrigation changes or broader farm-economics impacts, but does account for transloading costs and can estimate transportation impacts under different volume assumptions. WSU’s independent review team said the model has improved substantially but still needed refinement, especially in routing, road data, and spatial detail, and that stakeholder engagement had been strong though delayed by model development. No votes were taken. The committee then received a presentation on the alternative sidewalk funding study. Staff and consultants said the study is exploring ways local governments could sustainably fund sidewalk maintenance, repair, and new construction, using a statewide survey, interviews, national research, and case studies in eight jurisdictions. They noted sidewalks are important for pedestrian safety and connectivity, but there is no dedicated funding source in Washington, and existing grants and local revenue tools are highly competitive or limited. The consultants highlighted sidewalk fees or utility-style charges as the most promising option to study, while a parcel tax was largely set aside because of state property-tax uniformity concerns. Members asked whether the study would duplicate existing funding or add to current taxes, and how a sidewalk fee would be collected; the consultants said the goal is to expand local options, not mandate adoption, and that fees would likely be billed through utilities rather than property taxes. A preliminary draft report is due December 15, with a final report due in mid-June. Next, staff gave a brief update on the ocean-going vessels study, which is examining shore power and emissions rules for vessels at berth. The presenter explained that federal Clean Air Act rules and California waiver authority create legal limits on how far Washington can go if it wants to adopt similar standards, and that deviations from California’s approach can increase litigation risk. The report will summarize stakeholder outreach and will be presented in draft form at the next JTC meeting. Finally, county engineers from Chelan and Douglas counties began a presentation on county transportation challenges, with the association’s director emphasizing collaboration with state agencies and local partners on issues such as fish passage barriers and infrastructure needs. The county presentation was only beginning when the transcript ended, and no committee action or votes were recorded.

Transcript Highlights:

• This map is available on our program website at the address listed at the bottom there.

Committee: Joint Joint Oregon-Washington Legislative Action Committee

Summary: The committee met jointly with the Washington-Oregon Legislative Action Committee for an update on the Interstate 5 Bridge Replacement (IBR) program. Members first adopted the proposed committee rules, then received program updates from staff on environmental review, permitting, design, tribal consultation, and public engagement. Staff said the project remains in the supplemental EIS process, with a final supplemental EIS and amended record of decision expected in early 2026, which would allow construction to begin. They also described ongoing work on Coast Guard navigation clearance, Section 106 historic-property coordination, and architectural guidelines for the bridge and five-mile corridor, emphasizing that the visualizations shown were conceptual and that public and partner feedback has already influenced design considerations such as accessibility and shared-use path connections. Members raised concerns about schedule delays, rising costs, and whether the project is being designed to be functional, safe, and economical. Staff acknowledged that the timeline has slipped from earlier expectations and said the delay reflects the complexity of the environmental and federal review process, as well as the need to avoid redoing steps. They said the updated cost estimate is being prepared now that design has advanced to roughly 30 percent, and that it will account for inflation, risk factors, and both fixed-span and movable-span options. Staff estimated a movable span would add more than $400 million and said the first construction work after environmental approval would likely be preliminary freeway and retaining-wall work in late 2026, followed by the bridge procurement. The committee also received funding and tolling updates. Staff reported that major federal grants have been executed, including Mega and Bridge Investment Grant agreements, and that state STIP amendments are advancing to allow access to federal funds. The tolling team described Level 3 traffic-and-revenue work, a bi-state tolling subcommittee process, and possible toll scenarios aimed at supporting either about $1.24 billion or $1.6 billion in toll revenue. Members questioned low-income toll relief timing, truck toll rates, and the effect of tolls on freight users. Staff said low-income discounts are being analyzed for both revenue and operational feasibility, that tribal exemptions and other policy exemptions are under review, and that the commissions expect to move into public outreach on toll rates and policies in 2026, with tolling on the existing bridges currently projected to begin in spring 2027.

Transcript Highlights:

• Anti-Discrimination Committee, Ameri- American Friends Service Committee, Anti-Police Terror Project, Anti-Eviction Mapping

Committee: House Education

Keywords: 988, house, all

Transcript Highlights:

• Today's hearing is intended to map out our programs that are most vulnerable and to identify when we

Summary: The Assembly Budget Subcommittee on Accountability and Oversight held its fifth hearing of the year to examine the newly enacted federal H.R. 1 and its effects on California. Members and the chair described the law as a major threat to state health, food, education, and climate programs, and emphasized that California would not be able to fully backfill the federal cuts. Several members also highlighted the bill’s tax provisions, including temporary deductions for tips, overtime, seniors, and auto loan interest, while warning that the largest benefits flow to higher-income taxpayers and that major cuts to Medi-Cal, CalFresh, and clean-energy incentives are delayed or phased in over time. The Legislative Analyst’s Office and the Department of Finance presented detailed overviews of the bill’s likely impacts and implementation timelines. They identified the main affected areas as health care coverage and financing, food assistance, higher education, personal income taxes, and clean-energy/electric-vehicle credits. They explained that H.R. 1 limits provider taxes used to finance Medi-Cal, adds work and redetermination requirements, restricts CalFresh eligibility and increases state costs, changes student loan and Pell Grant rules, extends and modifies federal tax provisions, and phases out many clean-energy credits. Finance also noted major rescissions of Inflation Reduction Act funds, new border and immigration enforcement spending, and the possibility of PAYGO sequestration if Congress does not act to offset the deficit increase. During member questions, the committee focused on likely enrollment losses, administrative burdens, and fiscal exposure for the state and counties. Witnesses said many details still depend on federal guidance, but they estimated significant impacts on Medi-Cal, CalFresh, and graduate/professional student borrowing, and noted that California’s high CalFresh error rate could increase state costs. UC testified that the elimination of Graduate PLUS loans would affect thousands of professional students, especially in health, law, and other high-cost programs. Members asked for follow-up data on county, health, and tax impacts, and staff agreed to provide additional tables and estimates as implementation guidance becomes clearer. Public commenters from counties, early childhood advocates, health coalitions, disability rights groups, immigrant-rights organizations, and other stakeholders urged the Legislature to mitigate the law’s effects. They warned of higher county costs, reduced access to health care and food assistance, increased administrative burdens, and harm to children, immigrants, people with disabilities, and low-income families. Several urged new state revenue solutions and stronger protections for Medi-Cal, CalFresh, child care, and home- and community-based services. No votes were taken; the hearing was informational and ended with a commitment to continue monitoring federal guidance and to work on state responses in the budget process.

Transcript Highlights:

• I can send you that map of the states.

Committee: House Revenue Stabilization & Tax Policy Committee

Transcript Highlights:

• So if we go to the next slide, I know it's very complicated, but I want to—sorry, this is just a map

Committee: House House Government, Elections & Indian Affairs

Transcript Highlights:

• that became very clear is that we, as the New Mexico Museum community, need to develop a resource. map

Committee: House New Mexico Finance Authority Oversight Committee

Transcript Highlights:

• will eliminate the automatic stay in cases involving the California Voting Rights Act and the Fair Maps

Summary: The Assembly convened with a quorum call, prayer, and Pledge of Allegiance, then moved through a long daily file of bills. Early procedural motions included a failed attempt to suspend the rules for AB 1219, followed by consideration of numerous measures on housing, veterans, education, elections, energy, wildfire prevention, public safety, and consumer affordability. Several bills drew bipartisan support and passed overwhelmingly, including AB 878 on safety accommodations for survivors of violence, AB 948 on school district facility maintenance, AB 81 and AB 88 on veterans’ mental health and student aid, AB 640 on school board fiscal training, AB 660 on housing permit timelines, AB 1048 on workers’ compensation billing disputes, AB 1119 on dual credentialing, AB 1172 on inhalable anti-seizure medication access, AB 1227 on wildfire prevention, AB 1285 and AB 696 on lithium-ion battery safety, AB 1417 on offshore wind transparency, AB 1530 on disaster recovery assistance, and AB 353 on affordable home internet. Some measures drew opposition or more divided votes, including AB 704 on sealing certain misdemeanor records, AB 1249 on early voting access, AB 1280 on thermal energy incentives, AB 1448 on offshore oil protections, AB 380 on price gouging, AB 402 on Cal Grant increases, AB 1074 on CalWORKs reunification, and AB 1084 on expedited gender-change and name-change court orders. The Assembly also granted reconsideration on AB 435, a child passenger safety bill, and passed it after debate on the five-step safety-seat standard. The floor debate featured recurring themes of affordability, housing, wildfire preparedness, election access, veterans’ services, and public safety. Supporters of the election bill AB 1249 argued it would simply add a Saturday early-voting option in non-VCA counties, while opponents raised concerns about verification and county staffing. AB 30, authorizing E15 gasoline in California, was presented as an urgency measure to lower fuel costs and passed unanimously on the urgency and the bill. AB 1466 on groundwater disputes was also taken up, with the author arguing it would reduce frivolous litigation and better represent all water users; the vote was 42 ayes and 17 noes. After completing the file, the Assembly recessed for lunch, later returned, and continued with additional file items, with many measures passing on strong bipartisan votes.

Transcript Highlights:

• Local government collaboratives that we have and really looking how they're and the mapping that's going

Committee: House Courts, Corrections & Justice Committee

Transcript Highlights:

• Um, so the map that is shown shows the current coverage.

Keywords: 958, all

Summary: The committee heard capital plan presentations from the Justice and Public Safety Cabinet, the Personnel Cabinet, and the School Facilities Construction Commission. The Justice Cabinet described its large portfolio of more than 900 facilities across the state and said decades of underfunded maintenance have created a backlog of repairs. Requested projects included a high-acuity mental health treatment facility for juvenile justice youth, two female detention centers to support the regional detention model, major corrections repairs and replacements, a new kitchen at Eastern Kentucky Correctional Complex, a new dormitory at the Kentucky Correctional Institute for Women, completion of a new Eastern Kentucky prison, DOCJT training facility upgrades in Richmond and Madisonville, State Police radio system replacement and post construction, a combined Frankfort headquarters/Post 12 facility, and expanded crime lab and storage capacity. When asked about the high cost of the EKCC kitchen project, staff said construction inside an operating facility raises costs and that building a new adjacent kitchen would be more economical in the long run. The panel also asked about Fish and Wildlife officers training at DOCJT; staff said they do and that the training is funded through the CLEFT fund. The Justice Cabinet also said the recently enacted Senate Bill 4’s AI inventory and registry requirements would be part of its enterprise application and AI inventory system work. The Personnel Cabinet requested funding to replace CHRIS, the state’s human resources and payroll system, which supports payroll and benefits for about 48,000 employees and the Kentucky Employee Health Plan for roughly 192,000 members. Staff said the current SAP-based system went live in 2011, is approaching end of support in 2030, and has not received functionality enhancements since 2016. They said the replacement is estimated at $151 million, with most of the cost tied to professional services and software, and that the project would begin in July 2026, go live by July 2030, and require a stabilization period through 2032. In response to questions about outsourcing payroll or reusing existing systems, staff said the complexity of state HR, payroll, tax updates, and integrations with other agencies makes outsourcing or partial reuse impractical. The School Facilities Construction Commission introduced its role in helping all 171 school districts address unmet facility needs, focusing on core school facilities such as roofs and elementary buildings rather than athletic projects. No votes or formal actions were taken during the excerpted discussion; the meeting consisted of presentations, explanations of requested projects, and member questions.

Transcript Highlights:

• But as far as like conservation mapping or conservation plans, are you guys looking at other certification

Transcript Highlights:

• It is by a Latin American artist who overlapped text on maps on the Jumbotron in Times Square in 1987

Bills: SB 37

Committee: House Higher Education

Keywords: fetal development, education, public health curriculum, middle school, age-appropriate instruction