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.

Transcript Highlights:

• It violates U.S. code.
• credit, the optional veterans tax credit, the all veterans tax credit, the surviving spouse tax credit
• tax<01:17:49.280> credit,<01:17:49.520> the spouse tax credit, tax credit, the
• tax credits and tax terms dealing with tax credits and tax exemptions<01:18:11.679> that<01:18
• your tax rate is your total veterans tax your tax rate is your total veterans tax credits<01:19:

Keywords: 1191, senate, all

Transcript Highlights:

• Rocky Adams, State Senate District 30. John Hudson, State House District 36.
• <00:21:24.279> tax opportunity to purchase that tax tax opportunity to purchase that tax tax
• What is what qualifies as a tax diverted tax delinquency purchaser?
• Chair. ...What is what qualifies as a tax diverted tax delinquency purchaser?
• Is it going to require them to do continued tax sales other than their annual tax sale?

Keywords: Consideration of SB 176 01:52 Consideration of SB 104 05:03 Consideration of SB 9 08:09 Consideration of SB 129 18:50 Consideration of SB 178 31:20, 958, all

Summary: The House State Government Committee met with a quorum and took up several Senate bills, adopting committee substitutes where offered. Senate Bill 176, relating to statutory committees within the Legislative Research Commission, was presented by Senator Matt Nunn as a cleanup and process-streamlining measure for appointments, vacancies, and appointing authorities. It passed the committee 15-0 with a title amendment. Senate Bill 104, presented by Senator Scott Maiden and the Kentucky Public Employees Deferred Compensation Authority, would update deferred compensation law by adding a fiduciary standard, allowing less expensive liability insurance, making federal-law compliance self-correcting, and authorizing a self-directed brokerage account option. It passed 15-0 with favorable expression. Senate Bill 9, presented by Senator Jimmy Higdon, would change teacher retirement-related leave provisions, including up to 30 days of maternity leave, a 13-day annual rollover toward retirement, limits on using annual leave to increase retirement benefits, reporting requirements, and related cleanup provisions. After questions about maternity leave, district flexibility, and the actuarial cost of additional days, it passed 15-0 with favorable expression. Senate Bill 129, presented by Senator Rocky Adams and House sponsor Representative John Hudson, was described as a housing and redevelopment measure aimed at vacant, abandoned, and tax-delinquent properties in Louisville. Testimony focused on allowing qualified nonprofits to purchase certain tax-delinquent properties after a waiting period, along with provisions on density development, accessory dwelling units, urban development incentives, fire and code enforcement recovery, a Central Business District tax fix, and changes to binding elements. Members raised concerns about nonprofit qualifications, land bank overlap, and county clerk burden; the bill passed 13-1 with one pass and received a title amendment. Senate Bill 178, presented by Senator Mike Nemes, was a short reorganization bill to codify the transfer of the Department of Disability Determination Services Program from the Cabinet for Health and Family Services to the Labor Cabinet. It passed 12-0. The committee then recorded additional votes and adjourned, with the chair thanking members and staff, noting it was likely the final meeting of the year.

Transcript Highlights:

• tax code to the federal tax code and adopt additional provisions that will lead to additional lowered
• Our tax code should not pick winners and losers. When you give tax relief, it should be...
• Tax code should not pick winners and losers.
• There's millions of people across the state of Arizona that are like me, want to get their taxes done
• Do we think in the state of Arizona we should be taxing your retirement? I think the answer is no.

Keywords: 1182, all

Transcript Highlights:

• <03:22:00.840> code found the tax code found the tax code complicated<03:22:02.840> uh<
• <03:22:14.479> like some of the tax codes in your mind like some of the tax codes in your
• <03:32:12.880> is<03:32:13.439> a state tax purposes this actually is a state tax purposes
• <03:38:44.479> code if we were to simplify that tax code if we were to simplify that tax code
• c> other<04:02:59.800> state credit to taxes you pay to other state credit to taxes you pay

Keywords: 928, house, all

Summary: The meeting was an introductory Ways and Means Committee orientation led by Chair John Janigian. Members went around the room introducing themselves, with several returning legislators and several freshmen describing their backgrounds in business, education, public service, finance, transportation, journalism, military service, and nonprofit work. Janigian explained his own legislative history and professional background, and other members, including Bill Bolton, Fred Doucette, Mary Ford, Jim Tierney, Scott Brier, Thomas Oppel, Mary Murphy, Representative Spar, Susan Elberger, Dennis Malloy, Jordan Ulery, and Julius Soti, briefly described their prior experience and reasons for serving on the committee. The chair then outlined the committee’s role. He said Ways and Means is responsible for revenue estimates that Finance will use to determine how much the state can spend over the next biennium, and that the committee would spend the next five to six weeks developing its best revenue estimate, due around February 15. He also explained that the committee hears from state agencies and departments about how taxes are created, collected, and performing against expectations, and that it reviews bills affecting state revenue, including tax increases, tax decreases, tax removals, and fee-related measures. Janigian noted that the committee had five bills at the time of the meeting and expected more to be referred. He explained that most would be first-committee bills, though some second-committee bills could come over if they involved taxes or fees after passing policy committees. He used marijuana-related legislation as an example of a bill that might first go to another committee and later reach Ways and Means if it had fiscal implications. No votes were taken; the meeting was informational, and members were told how to participate in hearings and follow-up questions during regular committee work.

Transcript Highlights:

• Girl State.
• It's outside of the state right-of-way. So how many tax returns I've gotten for people?
• And that mirrors what other states do. States such as North Carolina have that.
• An act to amend Title 14 of the Delaware Code relating to local school taxes.
• Your match taxes, your tuition taxes, that they have that purview on now.

Summary: The House convened with Girl State participants presiding for part of the session, including introductions of the student leadership and a unanimous voice vote passing House Concurrent Resolution 152 honoring the young women participating in Delaware Girl State. The chamber also welcomed congressional interns and other guests, accepted the prior day’s minutes, and observed a moment of silence for Nathan Cynix and Kara Feeley before prayer and the Pledge of Allegiance. A major portion of the meeting was devoted to tributes for Representative Ron Gray, who was recognized for his 14 years of service and his work on issues such as bond bills, dredging, bike paths, small business, constituent service, and agriculture-related funding. Multiple members from both parties praised his humor, honesty, mentorship, and dedication to the House and his district. Gray responded with extended remarks reflecting on his family legacy, legislative service, and appreciation for colleagues and staff, and the chamber later sang “Take Me Out to the Ball Game” at his request. The House then received communications, including Senate messages returning several bills and informing the chamber of Senate passage of additional measures. Members were also told that the FY27 bond bill, House Bill 500, had been placed on desks as a gift for review. The House read in Consent Agenda S, which included House Bill 476, House Joint Resolution 13, Senate Substitute 1 for Senate Bill 168, Senate Bill 297, Senate Substitute 1 for Senate Bill 319, and Senate Joint Resolution 21, and began a roll call vote on the consent agenda.

Transcript Highlights:

• We have a property tax refund program where you pay your money to the county and the state reimburses
• And B, even though the small businesses who collect the tax for the state get nothing, the state Department
• And a lot of us on both sides view tax bills and view the tax code as the place to give out those benefits
• c> code<00:32:22.559> as view tax bills and view the tax code as view tax bills and view the
• So, you know, minimizing giveaways in the tax code and protecting the tax base and not eroding it with

Keywords: 1183, house

Transcript Highlights:

• tax and the compensating tax rates from 3% to 4%. ...states, increased the gross receipts tax and the
• The legislature enacted a tax measure which restructured state and local taxes.
• measure which restructured state and local taxes.
• But now they can tax food as well, because if the state can tax it, so can the locals.
• far the worst-taxed state in the union.

Summary: The committee’s final day focused first on a historical overview of New Mexico tax packages by Pam Stokes of Legislative Council Services. She described how tax packages have alternated over the decades between tax relief, revenue raising, and tax reform, with examples ranging from the creation of the gross receipts tax in 1966 to major packages in 1981, 1986, 1991, 1994, 2005, 2019, 2022, 2024, and the vetoed 2025 package. Members discussed how tax policy often tracks revenue conditions, how packages can combine increases and decreases, and how local government gross receipts taxes and hold-harmless distributions have affected communities differently. Several members reflected on past packages, especially the 2004 food tax repeal and the 2013 film tax and manufacturing changes, and noted that tax policy can have major economic and political effects even when it is not “sexy” legislation. The committee then heard a proposal to expand the health care practitioner gross receipts tax deduction to include co-insurance, and to extend the sunset date. Sponsor Senator Figueroa said the bill was intended to help recruit and retain medical providers and build on prior deductions for co-pays and deductibles. Testimony explained that co-insurance is the patient’s share after the deductible, that providers currently absorb the gross receipts tax on those payments, and that the proposal would cost about $30 million to the state plus about $20 million to municipalities and counties, with the exact fiscal impact likely to be updated. Members raised concerns about the effect on local governments, whether insurers could be required to reimburse providers, whether the bill would actually attract doctors, and whether better evaluation measures and sunsets should be added. The sponsor said the bill was part of a broader set of efforts to address provider shortages and that the discussion would continue. Representative McQueen then presented a bill to update the Land Conservation Incentives Act. He and conservation partners said the program has protected more than 500,000 acres but has not kept pace with rising land values, especially for irrigated agricultural land in the Middle Rio Grande. The proposal would increase the percentage of conservation value eligible for the credit, raise the per-transaction cap from $250,000 to $2 million, and make the credit refundable rather than only transferable. Testimony emphasized that the program is voluntary, keeps land in private ownership and production, and helps land-rich, cash-poor landowners preserve farmland and water rights. Members asked about average credit amounts, how easements work, whether landowners could effectively buy land and then use the credit, and whether there should be inflation indexing or a statewide cap. The discussion also touched on water rights, fencing, and the role of conservation easements in protecting agricultural land and compact water deliveries. Finally, Senator Sharer previewed his 2% tax proposal with a historical presentation on New Mexico tax law, using props to illustrate the evolution from early territorial tax codes to the modern tax system. He argued that the state’s current tax structure is overly complex and that recent federal changes have disrupted the personal income tax base. The committee did not take any votes on the day’s presentations; the meeting was primarily informational, with members offering feedback and raising policy concerns for future sessions.

Transcript Highlights:

• 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 the taxes they've
• remitted, I think that something should be considered before we award them a contract with state tax
• If they're not willing to pay their own state taxes, perhaps you could take that back to the secretary

Summary: The Arkansas Administrative Rules Subcommittee met to review a large slate of agency rules and related reports. The chair announced that several items were stricken from the agenda and that the maternal health providers and remote monitoring rules were pulled by the agency. The committee filed reports on emergency rules, ALC subcommittee rule reviews, and administrative directives, then moved through agency rules from the Department of Agriculture, Department of Commerce/Insurance, Department of Corrections, and multiple divisions of the Department of Human Services. Most rules were explained as technical updates or implementations of 2025 legislation and were approved without objection. Examples included repeal of obsolete equine ID-chip rules, updates to agriculture financing and pesticide rules, removal of duplicative workers’ compensation plan language, a unified visitation rule for correctional facilities, DHS marketing rules for PASS programs, a comprehensive DCFS policy manual revision, Medicaid-related changes for fictive kin, ABLE accounts, presumptive eligibility for pregnant women, SNAP work requirements and alien eligibility, coverage for certain incarcerated youth, nurse aide training updates, and permanent rules for state employee insurance and procurement. The committee also approved requests to exclude the Insurance Department from rulemaking requirements for Act 772 on forced organ harvesting and for restorative reproductive medicine, with the department saying it would issue rules later when more guidance is available. The most extended discussion concerned DHS’s dental Medicaid rate rule under Act 1025. Members and witnesses debated whether the statute’s language covered only oral surgeons or also general dentists performing oral surgery procedures, and whether the rate increase should apply more broadly to the services rather than the provider title. DHS said it was following the black-letter language of the law and could not confirm a broader interpretation without further approvals and funding, while legislators and a Dental Association representative said the intent was to increase payment for the services, especially in rural areas. Members also discussed the possibility of fixing the language in a future session or through a new rule if approvals and CMS review allow. Despite the concerns, the committee approved the rule. The meeting ended with approval of rule review reports and monthly updates, and the committee adjourned.

Transcript Highlights:

• And to this state, the department still has not done any standards when it comes to code compliance and
• Next up, we have Amendment bar code 470-5049, representative.
• We're now on the bar Code 8, 8, 5, 5, 7, 3, Representative Porras.
• I think the smoke and mirrors conversation that we're having across the state is property taxes and the
• How many of them pay property taxes and get access to the court when they don't pay property taxes?

Transcript Highlights:

• So, $277 million in state and local tax revenue.
• state parks our state I don't think our state parks our state parks<00:30:08.080> are<00:30:08.240
• your codes and then we go through code your codes and then we go through code review<02:07:49.920
• state.
• So, what taxes, sales taxes, all that.

Keywords: 916, all

Transcript Highlights:

• this state? this state?
• It is a tax. Adding on is creating a new tax. Calling it a fee just makes it a tax.
• It is funded through the state income tax return that people have the option to check that box to donate
• It is funded through the state income tax return that people have the option to check that box to donate
• It is funded through the state income tax return that people have the option to check that box to donate

Keywords: 981, all

Transcript Highlights:

• Madam Chair, in our research in this space, the median city property tax bill in the state of Florida
• Stated differently, one person's exemption is another person's tax increase.
• Like, for example, you share state revenue with us; we collect property taxes.
• One of the counties has more tax revenue per resident on the lowest millage in the state.
• Thank you. ...more tax revenue per resident on the lowest millage in the state.

Summary: The Select Committee on Property Taxes heard first from city representatives through the Florida League of Cities, who argued that property taxes are a stable local revenue source that funds core services such as police, fire, parks, public works, and stormwater work. Casey Cook emphasized that cities are optional governments with widely different tax bases and service levels, that exemptions shift the burden to fewer taxpayers, and that transparency already exists through TRIM notices, public budgets, and local hearings. Sarah Campbell of Fernandina Beach, T. Michael Stavris of Winter Haven, and Stephen O’Kee of Port St. Lucie described their budget processes, the share of general-fund revenue coming from property taxes, reserve policies, debt and capital planning, and the impact of inflation, minimum wage increases, and personnel costs. They all said local governments need predictable revenue and that any property tax changes would require careful consideration of replacement funding or service reductions. Members questioned the city panel about whether homebuyers are clearly informed about city versus county taxes and services, the role of HOAs, how many lobbyists cities employ, reserve levels, average salaries, and whether utility revenues are used only for utility purposes. The panel said TRIM notices, realtor listings, and city websites provide tax information; HOAs generally do not provide emergency services; lobbyists help local governments track Tallahassee legislation; reserves vary by city and fund; and utility revenues are generally restricted, though some cities use limited transfers. Members also asked about revenue replacement if ad valorem taxes were reduced or eliminated, and the panel said options would likely include user fees, service cuts, or other local revenue shifts. The chair also asked about public safety consolidation, and the response was that such decisions are local and may shift costs rather than create true savings. The committee then heard from county representatives after an overview by the Florida Association of Counties’ Davin Suggs, who framed counties as shared partners with the state and emphasized the gap between rising market values and the shrinking share of taxable value after exemptions and assessment limits. He said counties face a mismatch between revenue based on taxable value and expenses driven by real-world costs, and noted that most counties either held millage steady or lowered it without reaching rollback rates. He also highlighted that property taxes are only one part of county revenue, with charges for services and intergovernmental revenue often larger in some counties, and that public safety at the county level includes more than law enforcement, such as EMS, emergency management, inspections, and corrections. Deborah Manzo of Okeechobee County described a fiscally constrained rural county with limited staff, a county-supported airport, heavy reliance on property taxes for the general fund, and major cost pressures from inflation, insurance, retirement, and state and federal mandates. She said the county lowered millage slightly over recent years but still depends on multiple revenue sources and special assessments, and she flagged Medicaid, medical examiner costs, and possible firefighter workweek changes as significant concerns. Bay County Administrator Mark McQueen said his county’s budget is shaped by Hurricane Michael recovery, non-discretionary obligations, and rapid growth; he described ongoing FEMA reimbursement delays, substantial borrowing to cover disaster costs, and continuing interest expenses while the county waits for reimbursement. The county panel was still in progress when the transcript ended.

Transcript Highlights:

• Last year alone, the industry paid over $27 billion in state and local taxes.
• Last year alone, the industry paid over $27 billion in state and local taxes.
• Statutory impeachment, contained in Government Code Chapter 665, applies to a state officer, a head of
• law, state tax law, state criminal law, federal criminal penalties, and international trade.
• , Federal taxes, state taxes, taxes in another country, as well as transnational crime and domestic crime

Summary: The Senate opened with an invocation by Pastor Jim Harris of Tilden Baptist Church, followed by remarks from Senator Zaffirini recognizing his service and retirement as an agricultural teacher. The chamber also received a message from the governor on appointments to the Coastal Water Authority Board of Directors. Senators then adopted SR 434 honoring Goodwill Industries of San Antonio’s 80th anniversary, with Senators Gutierrez, Menendez, and Zaffirini praising its workforce training and second-chance employment mission; SR 435 recognizing Dr. Christine Ramos Camacho as Doctor of the Day; and a group of additional resolutions adopted by voice vote. Senator Zaffirini also introduced the McMullen County Day delegation, and Senator Gutierrez introduced the Doctor of the Day. The Senate then took up and passed several bills. SB 1951 addressed penalties for late property rendition filings and removed a financial incentive for appraisal districts; SB 1261 related to financing water supply projects in the state water plan; SB 1620 created a Texas Forensic Analyst Apprenticeship Pilot Program; SB 530 updated higher-education accreditation rules; SB 2183 standardized fireworks sales periods statewide; SB 2368 strengthened the Lone Star Infrastructure Protection Act and added foreign-affiliation safeguards for electricity market participants; SB 1398 limited children without placement (CWOP) practices and added community-based care transparency; and SB 1960 established digital replication rights for voice and visual likenesses. Each of these bills advanced through suspension of the regular order, passage to engrossment, suspension of the three-day rule, and final passage, with recorded votes generally showing strong support and some opposition on a few measures. The chamber also debated SB 825, which would require an annual study of the economic, environmental, and financial impacts of illegal immigration. Senators Middleton, Hinojosa, Gutierrez, and Eckhardt debated whether the study should include positive as well as negative impacts; an amendment to require that broader analysis failed, and the bill was left pending after passage to engrossment. Other measures passed included SB 2010, prohibiting political subdivisions from operating guaranteed income programs; SB 546, requiring reporting and continued implementation of school bus seat belts; SB 586, establishing the Historical Texas Cemetery designation program; SB 1150, requiring inactive oil and gas wells to be plugged or returned to production under a compliance plan; SB 1184, lowering the minimum age of wine eligible for sale by wine collection sellers; SB 2185, clarifying bilingual education allotment funding; SB 1923, making child support follow the child in certain temporary placements; SB 2252, expanding early literacy and numeracy supports and screening tools; SB 1870, barring local decriminalization of drugs; and SB 2405, the major TDCJ sunset bill, which included facility planning, parole and rehabilitation reforms, and an amendment protecting parole board discretion. Most of these bills were adopted after floor amendments and passed with recorded votes, often along party-line or near-party-line divisions.

Transcript Highlights:

• In New Mexico, there are not very many states that tax health care.
• That's a code that only the state of New Mexico uses.
• In our state?
• Pool provider tax.
• Within the state. 25% could go out of state.

Transcript Highlights:

• I want to hear what's working with the state, what's not working with the state, and what the State of
• A tribal utilities code that mirrors what the state has in its code, but also includes the provisions
• 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.
• . $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 and heard extensive comments from tribal council members, state legislators, and tribal program leaders about ongoing state-tribal coordination issues. Early discussion focused on the committee’s purpose, the need for better communication, and frustration that the meeting agenda and time allotted did not include enough state department heads or program experts to address child welfare, ICWA, Medicaid, and other human services concerns. Tribal leaders emphasized that Standing Rock wants more direct, regular communication and more practical follow-through from prior meetings. A major theme was health and human services, including concerns that the state’s rural health transformation efforts and human service zone structure do not fit tribal needs, especially for a direct-service tribe that relies on federal funding and Indian Health Service. Members also raised foster care delays, housing shortages that force children off-reservation, substance abuse treatment capacity, and the need for cultural competency in child welfare and education. Other issues included missing and murdered Indigenous people, law enforcement cooperation, extradition and banishment ordinances, cross-deputization, roads, water and sewer infrastructure, census accuracy, and the need for updated lists of tribal liaisons and bills affecting tribes. Economic development and sovereignty issues were also discussed. Standing Rock leaders raised concerns about e-pull-tabs and charitable gaming, saying state regulation has reduced tribal gaming revenue and that e-tabs should be treated as Class III gaming. They also objected to county-issued fireworks and liquor permits that affect reservation communities, arguing that state and county authority often conflicts with tribal sovereignty. In response, legislators said e-tabs and charitable gaming were likely to return as legislative issues and suggested possible solutions such as restricting e-tabs near tribal lands. The committee also discussed the need for more information on tribal-related bills and for legislators to receive cultural and treaty training. Several tribal projects and programs were presented. Joseph McNeil described Sage Development Authority’s 235-megawatt wind project, which is paused because of federal permitting delays, and asked for state support to move it forward. Dave Arshambo described Wojou’s land regeneration, buffalo, food sovereignty, youth, and wellness programs. Later, Cheryl Carey of Sacred Pipe Resource Center introduced the needs of the urban Native population in Bismarck-Mandan and statewide, noting that many Native people live off-reservation and often fall through the cracks in state-tribal discussions. The committee adjourned for lunch and planned to continue with additional presentations afterward.

Transcript Highlights:

• This clarification law is consistent with the current tax code applicable to broadcasting and live and
• Communications aren't wrapped up into something that's being taxed on the franchise tax side by the big
• broad net of franchise tax.
• We currently do not have income tax. This will make sure that capital gains tax is part of that.
• Um, sometimes you get state and county health insurance. You get state and county pensions.

Transcript Highlights:

• So we're excited to be working across the state. The tools... The state of Utah.
• ...state to medium-sized state and trying to figure out, okay, where do we go?
• the state.
• When a project comes to the state of Utah, it requires state or federal money or state or federal dollars
• When a project comes to the state of Utah, if it requires state or federal money or state or federal

Keywords: 985, all

Transcript Highlights:

• House Bill 2153 conforms state statute to the Internal Revenue Code as of January 1, 2026, including
• The Internal Revenue Code as of January 1, 2026, including the provisions that are retroactive to tax
• and local tax deduction to $40,000 from the current $10,000... ...the state and local tax deduction
• Here in Arizona, the legislature and the laws determine the tax code. So what she is..."
• "In Arizona, the legislature and the laws determine the tax code.

Keywords: 1182, all

Summary: The caucus focused on HB 2153, a tax conformity bill that would align Arizona statute with the Internal Revenue Code as of January 1, 2026, including retroactive provisions affecting tax year 2025. Staff explained that the bill excludes three federal provisions from H.R. 1: the additional $6,000 senior deduction, the increase in the state and local tax (SALT) deduction to $40,000, and the deduction for interest on new car loans. It also adds several Arizona-specific provisions, including a $6,000 deduction for certain retirement distributions for taxpayers age 65 or older, a $6,000 deduction for Roth IRA contributions, an increase in the dependent tax credit from $100 to $125, and a deduction for child and dependent care expenses above the federal credit. JLBC’s fiscal note was cited as a negative $441.3 million in year one, declining over the next two years. Chairman Livingston and other Republican members argued the bill was needed immediately because the Department of Revenue had already issued tentative forms assuming full conformity, creating confusion for taxpayers and businesses. They said the state needed a signed law as soon as possible to avoid amended returns, inconsistent filing rules, and uncertainty for small businesses. Livingston emphasized that the bill was intended to protect small businesses from having to keep two sets of books and said he was advising taxpayers not to file until the issue was resolved. Members also discussed the practical impact on small businesses, citing testimony that Arizona has about 700,000 small businesses employing well over a million people. Several exchanges clarified the difference between the governor’s November direction to the Department of Revenue and the bill before the committee. Staff explained that DOR normally assumes “simple conformity” and that the governor’s directive attempted to add “below-the-line” deductions through a worksheet, but that those items still require statutory authorization. Members said the governor’s action was confusing and characterized it as a press release rather than binding law. The committee also discussed the child care provisions, describing them as a federal-style deduction Arizona has not previously adopted and as one of the main new benefits in the bill. The caucus ended without a vote, and members were told the floor would begin at 10 a.m.