Transcript Highlights:

• It also allows state-licensed medical cannabis businesses to deduct business expenses on federal tax
• So, all in all, some things that states should consider are the tax implications of the order, the banking
• Here's the snapshot of the current state of regulated cannabis in the states and territories.
• State hemp beverage status ranges from prohibited, and those are the states in red, to pink, meaning
• from states and/or businesses.

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

Transcript Highlights:

• the State Auditor's Office as required by Century Code.
• The State Auditor's Office has sentry code where they're supposed to do their required audits.
• State Otters office has sentry code. We look at pretty much anything that we can.
• State Auditors' Office has sentry code where they're supposed to do their required audits.
• it's property tax or any other taxes.

Keywords: 908, all

Transcript Highlights:

• Thank you, House Bill 291, our this year's tax code cleanup bill, our this year's tax code cleanup bill
• And this is the Department's tax code clean...
• So the change we're proposing is to also intercept an amount due to the state on another tax program.
• So the change we're proposing is to also intercept an amount due to the state on another tax program.
• it to extinguish their tax debt to the state.

Keywords: 996, all

Transcript Highlights:

• I want to hear what's working with the state, what's not working with the state, what is the state of
• A tribal utilities code that mirrors what the state has in its code, but also has provisions that make
• So one of the things is that with dealing with the state representatives and with the state and the state
• We worked with North Dakota State and South Dakota State.
• . $11,600 and some odd dollars, and that's a combination of local tax and the state allocation.

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

Transcript Highlights:

• Yeah, I don't think the state had the interest in it other than the taxes. Okay.
• “Okay, so who—does the state have the land then?” “No, the state sold it.”
• And how much is the state portion of that money? You said there was a state portion?”
• There's no state funds here. Okay, so there's no state funds here.
• And in doing so, she sent the state claims back to the state court. But at that time, Mr.

Summary: The committee first reviewed several wage-claim and labor-related litigation reports from the Department of Labor and Licensing. Members questioned the department’s authority and jurisdiction, whether it was acting like a court, and why it sought attorney’s fees and costs. Department staff explained that the claims arose under the Arkansas Minimum Wage Act and related labor statutes, that the department investigates small wage claims and can file suit when informal resolution fails, and that filing fees are waived by statute though service costs may be incurred. The committee reviewed individual cases, including one where the employer had not proven cash payments, another that had already been paid and dismissed, and a third where service could not yet be completed. The committee then voted to review or batch-file the labor items. The University of Arkansas System then reported on three pending lawsuits under the litigation-notification statute. One case involving a tenured professor alleging age and race discrimination had already been resolved and dismissed after the university re-engaged in discussions about a position. A second case involving a former employee alleging ADA and FMLA retaliation was moving forward after partial dismissal and an answer denying liability. A third case involved a former vendor employee alleging retaliation tied to a parking ticket; members asked about individual-capacity exposure for a university police sergeant, and counsel explained that punitive damages could potentially create personal exposure. The committee reviewed each report. The Department of Finance and Administration presented a proposed tax settlement reducing a sales-and-use tax assessment from about $48,000 to $20,000, with interest and penalties waived, and the committee approved it. The Claims Commission then presented several claims and settlements, including an unpaid salary differential for the Department of Health, reissued warrants, unpaid bills for DHS, and multiple negotiated settlements involving UAMS, Arkansas State Police, and ARDOT; these were generally approved or batched for approval. The most extensive discussion involved a settlement between the Teacher Retirement System and Tetronics International Limited in liquidation, arising from losses tied to the failed Blue Oak project; members questioned the company’s liquidation status, the prior investment loss, and why the matter was settling for $65,000, and the committee ultimately affirmed the settlement. The committee also heard a disputed tax-sale claim involving the Commissioner of State Lands, where a claimant argued that excess proceeds from a 2009 tax sale should have gone to her family rather than escheating to the county. After testimony from the claimant and counsel, members debated sovereign immunity, heirship, and whether the committee could or should award the $4,200 overage. The motion was amended and then replaced with a motion to hold the matter over for further review in a future joint session, which passed. Finally, the committee considered an appeal by Andrew Simpson challenging dismissal of his claim against the Arkansas Court of Appeals; after Simpson and court staff explained the underlying dispute, the committee reviewed the dismissal and the matter was held over for further consideration.

Transcript Highlights:

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

Keywords: 919, house, all

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

Transcript Highlights:

• Even sunscreen has a CPT code for mine.
• businesses across the state.
• That has a CPT code. Well, we're in the law of this state or any other state.
• That has a CPT code. Well, we're in the law of this state or any other state.
• Pecuniary interest is defined in the new Civil Code or the new Code of Evidence article.

Summary: The committee first heard Senate Bill 476, which would add clearer warning language for garnishees responding to interrogatories and create a limited procedure for a new trial when a garnishee can show it never held property or owed the debtor during the garnishment period. After brief questions about how garnishment works, the bill was reported favorably without objection. Senate Bill 260, a youth athletics coaches training bill, was then amended to remove language about the department using donated funds to purchase courses and was reported as amended. House Bill 79, by Chairman Carter, would remove the damages cap for carbon capture release claims. Carter argued carbon capture should be treated like other industries and not receive special liability protection, and the committee reported the bill favorably without objection. The committee also took up Senate Bill 424, which clarifies that electronic service applies only to counsel of record representing a party, and Senate Bill 180, a constitutional amendment allowing a surviving spouse of a deceased disabled veteran to make a one-time transfer of an expanded property tax exemption to another qualifying homestead. SB 180 received a ballot-language amendment and a 6.88 report before being reported as amended. The longest discussion centered on House Bill 1089, which creates “care accounts” for future medical damages in delictual actions. Supporters said the bill would ensure future medical awards are used for medical care, reduce abuse, and function like a restricted account with a card or similar payment mechanism; opponents raised concerns about the account being owned by the judgment debtor, possible reversion of unused funds to the wrong party, administrative confusion, and impacts on survivors of trafficking and sexual abuse who may need flexible, trauma-informed care outside standard billing codes. After extensive testimony and debate, the committee adopted an amendment set and reported the bill favorably by a 6-1 vote, with Representative Carter voting no. Finally, House Bill 437 was heard and amended. The bill would prohibit expert witnesses from having a pecuniary interest in the outcome of the case, while still allowing inquiry into an expert’s prior testimony history. An amendment excluded criminal traffic and juvenile proceedings, and the committee continued discussion with testimony from supporters and opponents as the transcript ended.

Transcript Highlights:

• Certain provisions of state law and code. Are you familiar? Is there a central depository of those?
• And then my last question is, there is a relatively new provision. and state code that deals with independent
• paid for by property taxes. paid for with state appropriations.
• , but you actually kind of have a limitless taxing authority under state law to ensure bondholding. can
• And so, uh, tax code, the Texas tax code generally covers how districts set their INS rates.

Keywords: 1184, house, all

Transcript Highlights:

• coal produced in this state.
• coal produced in this state.
• coal produced in this state.
• coal produced in this state.
• coal produced in this state.

Keywords: 994, senate, all

Transcript Highlights:

• Where is our tax base going to come from?
• Amendment bar code 6, 6, 6, 2, 6, 7. Thank you, Sir. Mr.
• University and removes Indian River State College.
• tax credit for doing so.
• The credit applies to only corporate income tax or insurance premium tax members. That is the bill.

Transcript Highlights:

• Then, as was mentioned, immediately after the state gained statehood, it started to tax the land grant
• to pay property tax.
• There may be a need within the tax code that specifically addresses how valuations or taxation on the
• Is that within the tax code and the way that it works now, you know, there's a presumption of validity
• That in the tax code itself, so that there is a way to look at valuations a little bit differently when

Transcript Highlights:

• I'm with the North Dakota Office of State Tax Commissioner, and I get to serve as the state supervisor
• through a working group that the state tax department led and invited NDACO.
• , or the state tax director's office, tax commissioner, I'm sorry, that whatever our sales median ratio
• I was also asked to bring a couple of tax statements from other states, so let me... ...from other states
• And so we have a number of other products in Code and ERP Pro Tax and Eagle Tax in a lot of other states

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

Transcript Highlights:

• of building codes.
• enforcement of building codes. enforcement of building codes.
• > now,<01:20:05.920> State<01:20:06.159> Farm carriers in the state now, State Farm
• tax stuff, would be making upgraded fortified materials sales tax exempt.
• Josh, do homeowners association pay<01:43:01.520> taxes? pay taxes? pay taxes?

Keywords: 919, house, all

Summary: The task force approved the minutes from the previous meeting and then reviewed the structure and statutory requirements for its final report. Staff explained that the report must go to the commissioners of commerce, housing finance, and economic development, as well as relevant legislative leaders, and must include a summary of task force activities, adopted findings and recommendations, tort reform recommendations to reduce insurance costs, any draft legislation, and other necessary information. A draft report, likely excluding recommendations and draft legislation, is expected to be circulated before the first January meeting. Most of the meeting focused on the Fair Plan and whether it could be expanded to help homeowners associations, affordable housing, and common interest communities that are struggling to obtain coverage. Supporters said these groups are facing availability problems and often end up in the surplus lines market, which lacks the consumer protections of the admitted market. They argued the Fair Plan could serve as a third-market option with stronger protections and better access, especially for properties that are having difficulty getting quotes. Several members and witnesses raised concerns that the Fair Plan was never intended to be a broad affordability solution and warned against using it to artificially lower prices below risk-based levels. They said doing so could shift losses onto other policyholders through assessments and potentially weaken the broader insurance market. The Fair Plan administrator explained that any expansion would require substantial research, staffing, actuarial and underwriting expertise, reinsurance planning, IT changes, and likely assessments or other capitalization decisions, and that the plan would need to focus on a limited subset of properties rather than the entire market. No votes were taken on policy recommendations, and the discussion ended with agreement that more information and scoping work are needed before any formal recommendation is made.

Transcript Highlights:

• The increased spending generates more sales tax revenue for the state and local governments.
• What is the benefit to the state? I'm sorry? Why is this needed? What is the benefit to the state?
• Senate Bill 2206 relaying to a franchise tax credit for in the application of sales and use taxes to
• This is the amendment that lines the exact code and the federal tax code that companies applying would
• House Bill 2733 to Jurisprudence; House Bill 2884 to State Affairs; House Bill 2986 to State Affairs;

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

Transcript Highlights:

• As a result, the state is attracting businesses and people that want to relocate to our state.
• receipt from each taxing unit showing that the taxes have been paid and have.
• stating that no delinquent taxes are owed.
• , the current year taxes, or as Mr.
• stating that.

Transcript Highlights:

• President, House Bill 5570 is a bill to amend and style the Rossett-Hale Single State Construction Code
• President, House Bill 5570 is a bill to amend and style the Rossett-Hale Single State Construction Code
• President, House Bill 5570 is a bill to amend the Ross-Hale Single State Construction Code Act.
• President, House Bill 5571 is a bill to amend the Ross-Hale Single State Construction Code Act.
• States and protected individuals code, the House has passed the bill and ordered that it be given immediate

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

Transcript Highlights:

• Is that state chair?
• business, do we check to see if they're up to date with paying taxes to the state of Arkansas?
• taxes?
• But in my opinion, if they owe the state of Arkansas and they're very delinquent in their taxes that
• tax dollars if they're not willing to pay their own state taxes.

Keywords: 1204, all

Transcript Highlights:

• state grocery the state sales tax is 4%.
• Most of the sale taxes in the state are at the local taxes in the state are at the local taxes in the
• again most of the grocery tax most of the sales tax in the state is most of the sales tax in the state
• It uh states lease and rental tax. It uh states lease and rental tax.
• Who's the me what the state code say. Who's the me what the state code say.

Keywords: 1136, house, all

Transcript Highlights:

• I'm with the North Dakota Office of State Tax Commissioner, and I get to serve as the state supervisor
• through a working group that the state tax department led and invited NDACO.
• — Or the state tax director's office, tax commissioner, I'm sorry, that whatever our sales median ratio
• One of the problems with tax is that property tax doesn't go across state lines very well, so you really
• And so we have a number of other products in Code and ERP Pro Tax and Eagle Tax in a lot of other states

Keywords: 908, all

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

Transcript Highlights:

• So if you look at statutory, all other taxes are permitted to the state, which means every other tax
• And overall budget revenue, you have state-shared revenues, you have taxes, as we mentioned before, and
• Variety, but primarily the municipal utility services tax, state-shared revenues, and communication services
• tax.
• And then lastly, with e-commerce revenues, the state has determined that those sales tax shares are retained

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