Transcript Highlights:

• That's our second largest<00:12:17.279><c> expense.</c> largest expense. largest expense.
• That being our number two expense.
• It's it's more than doubled expense.
• That being our number two um<00:14:57.920><c> expense.
• So, we tried to build in um expense.

Summary: The Administrative Regulation Review Subcommittee met for its January meeting, approved the minutes from the prior meeting, and welcomed the new regulations compiler. The first item was a repealer from the Council on Postsecondary Education, 13 KAR 2:111, which was explained as necessary because Senate Bill 77 from the 2025 session removed the regulatory authority for advanced practice doctoral degree programs at comprehensive universities. No questions were raised, and the repealer moved forward without objection. The subcommittee then reviewed a large package of State Board of Elections regulations with staff-suggested amendments. The package would update definitions and election procedures, require e-poll books to be ready before polls open, change the standard and timeline for removing an election officer, add oversight by a State Board appointee on election days, recognize the Kentucky party, require voter registration records to be added to electronic voter records, require ballots to fit all races and questions on a single sheet, adjust precinct consolidation petition deadlines, and update incorporated forms and identification references. The package was approved without objection. The Office of the Attorney General’s Office of Regulatory Relief also presented multiple regulations with staff amendments, covering funeral planning declarations, cemetery companies, pre-need cemetery merchandise and funeral/burial contract sellers, and crematory contract sellers. These changes were described as adding specificity, streamlining forms and reporting, and bringing the regulations into compliance with KRS Chapter 13A; they were approved without objection. The Board of Examiners of Psychology presented several regulations, including compact rules, grace-period extensions, and significant fee increases for applications, renewals, reinstatements, exam retakes, and reciprocity. Board representatives said the increases were needed because many fees had not been raised since 2002, the board was operating at a deficit, and legal and administrative costs had risen sharply after the termination of state legal services. Members expressed concern about the size of the increases, but the chair said he would not hold the matter up and would raise the issue with the committee of jurisdiction. The subcommittee also approved staff amendments for the Energy and Environment Cabinet’s air quality regulations and the Education and Labor Cabinet’s education regulations, which updated nontraditional instruction procedures, waiver requests, instruction topics, superintendent assessment requirements, and academic standards. The meeting ended with the next meeting scheduled for February 9 at 1 p.m., and the agenda was adjourned without further objection.

Transcript Highlights:

• Number one, securitization for undergrounding expenses, which will make projects less expensive for ratepayers
• It’s far too expensive. The ratepayers cannot afford that.
• It’s far too expensive. The ratepayers cannot afford that.
• I’m still—you took your opportunity to mention NEM being the most expensive cost driver.
• I'm still, you took your opportunity to mention NEM being the most expensive cost driver.

Summary: The Assembly Committee on Utilities and Energy heard two bills focused on electricity affordability and utility costs. AB 745, by Assembly Member Irwin, would restructure the California Climate Credit by shifting it from lump-sum payments to direct reductions in volumetric electricity rates and moving the credit to the summer months when bills are highest. The author and UC Santa Barbara economist Dr. Kyle Meng argued this could significantly lower summer rates and better help households during extreme heat. Supporters, including UCS, NRDC, and some labor representatives, favored the concept, with some urging that the gas climate credit also be redirected. No opposition testimony was presented, and the bill passed 18-0 to the floor. The committee then considered AB 825, also presented as an affordability package aimed at reducing electric bills by addressing wildfire mitigation costs, transmission financing, permitting delays, and a review of ratepayer-funded programs. The bill would authorize securitization for undergrounding expenses, remove the first $15 billion in undergrounding capital investments from the rate base for return purposes, create a public transmission financing program using Proposition 4 funds and IBank support, revive the California Power Authority as a public sponsor, and establish a task force to review energy efficiency and demand response programs. The author and witness Matt Friedman of The Utility Reform Network said the bill could save ratepayers billions over time through lower-cost public financing and securitization. Testimony on AB 825 was mixed. Support came from several consumer and clean-energy groups, while utilities and labor raised concerns about the bill’s impact on utility financial stability, wildfire fund participation, liability, and whether the $15 billion securitization cap could discourage undergrounding. Some witnesses also objected to the task force’s potential effect on energy efficiency and demand response programs. Committee members discussed the need to balance affordability with utility creditworthiness and wildfire safety, and several asked for more analysis of market impacts and liability issues. Despite those concerns, AB 825 passed the committee 13-0 and was sent to the floor.

Transcript Highlights:

• The second part that we're still discussing is the patient care expense ratio.
• Related party expenses allow facility owners and operators to show losses or reduce profit margins in
• So you have the patient care expense, which would include direct care, dietary, and indirect care.
• So I am in favor of the bill, but with regard to related party expenses, related party expenses.
• Expenses are generally paid for services that are actually rendered.

Bills: HB660 , HB4845 , HB3902 , HB5396 , HB4615 , HB1825 , HB1403 , HB4336 , HB4585 , HB4371 , HB863 , SB1589 , HB5223 , HB3195 , HB2734

Committee: House Human Services

Keywords: child protective services, adult protective services, caseload limits, call processing goals, child-care licensing, employee workload, reporting requirements, employee caseload limits, protective services, workload management, accountability, Department of Family and Protective Services, employee goals, call processing, child care, human resources, government accountability, Medicaid, provider enrollment, revalidation

Transcript Highlights:

• </c><00:20:37.919><c> uh</c> operations and cover initial expenses uh operations and cover initial expenses
• </c> to is there's there's both expense to is there's there's both expense associated<00:53:14.960><c
• </c><01:19:52.280><c> the</c> the outlay for reinsurance expense the the outlay for reinsurance expense
• And that's for a Costco shack—that's very expensive for insurance.
• </c> for a Costco Shack that's very expensive for a Costco Shack that's very expensive for for for insurance

Transcript Highlights:

• First of all, you say that there's indicated no anticipated expense full-time positions.
• First of all, you say that there's indicated no anticipated expense full-time positions.
• First of all, you say that there's indicated no anticipated expense full-time positions.
• curious whether that's really true that there's no anticipated expense.
• instead of no anticipated expense.

Summary: The Finance Division II work session focused on Fish and Game’s budget-revenue proposals and several statutory changes the department said it needs to support its operations. The department recommended raising the fisheries habitat fee and wildlife habitat fee to $5 each, estimating additional annual revenue of about $640,000 and $144,000 respectively. Members clarified that these are habitat fees added on top of licenses, not reduced by senior or youth license categories, and discussed the need for RSA changes to allow the revenue to be transferred into the Fish and Game Fund. The department also said it would work internally on any broader license fee increases through the commission process. The committee then reviewed proposals to cap several dedicated accounts and transfer excess balances to the unrestricted Fish and Game Fund. Those accounts included the fisheries and wildlife habitat funds and the game management account, with the department proposing a $750,000 cap on each and transfer of amounts above that threshold. The department said the cap was based on several years of expenditures and the fact that dedicated funds are often used as match for federal funds. Members asked for reports on fund activity and questioned whether the cap and mandatory transfer language should be “shall” or “may,” with the department indicating it would prefer “may” for flexibility. The committee also discussed a Pheasant Management Program account, where the department said current law limits use of the money to buying and propagating pheasants and it wants authority to use it for broader program management. A substantial portion of the meeting addressed Fish and Game’s environmental review unit and the transfer of ARPA-funded positions to DEES under the governor’s initiative. The department said four positions are currently ARPA-funded, that DEES supports keeping them in place through the end of the year, and that the transition will require time because environmental review work is intertwined across the agency. The department explained that before the ARPA positions, biologists handled the work and that current staffing has helped eliminate a backlog and meet deadlines. Members also discussed a proposal to expand environmental review fees beyond private developers to state, federal, municipal, and local governments, with the department saying it would need rulemaking and stakeholder input. Additional requests included authority to conduct raffles to raise funds, creation of a revolving account for donations and raffle proceeds, and repeal of the obsolete fish food sales statute because the vending machines are no longer functional and the account generates no revenue.

Transcript Highlights:

• Pre-construction grants may not exceed the lesser of 50% of the expenses or $12.5 million.
• Construction-stage grants may not exceed the lesser of 50% of expenses or $100 million.
• Pre-construction grants may not exceed the lesser of 50% of the expenses are $12.5 million.
• Construction stage grants may not exceed the lesser of 50% of expenses are $100 million.
• Chair Schwertner: They're for reimbursement of expense. Reimbursable grants?

Committee: Senate Business & Commerce

Summary: The Senate Committee on Business and Commerce met with a quorum and took up a long list of House bills as pending business, voting to report many of them favorably to the full Senate. Bills reported favorably included HB 705, 1094, 2037, 3005, 3112, 3320, 3388, 3516, 3923, 4134, 4214, 4233, 4350, 4559, 4748, 4765, 5093, 5129, and 5196, with several also recommended for the local and uncontested calendar. Some measures were reported with committee substitutes, including HB 3516, HB 3848, HB 4211, and HB 14. HB 2488 and HB 3320 had some dissenting votes, while most other bills were approved unanimously or near-unanimously. The committee spent the most time on HB 14, which Senator Schwertner explained would create the Texas Advanced Nuclear Energy Office in the governor’s office and the Texas Advanced Nuclear Development Fund. The substitute would appropriate $350 million this biennium for reimbursement-based grants to support nuclear generation, supply chain development, pre-construction work, and construction-stage costs, with approval from the lieutenant governor, speaker, and governor. Senators Menendez and Nichols asked clarifying questions about whether the program involved grants rather than loans, how reimbursable grants would work, and who would evaluate applications; Schwertner said the program was modeled on the Enterprise Fund and that the grants would not be loans. After the committee had recessed, Senator Zaffirini asked to change her no votes on HB 4211 and HB 4233 to ayes so those bills could be placed on the local and uncontested calendar, while still registering no votes there. Senator Kolkhorst similarly asked to change her vote on HB 2488 to an aye for calendar purposes, while preserving her no vote. The committee then recessed again after completing its actions on the bills before it.

Transcript Highlights:

• If you can't document this expense through proper invoices and other types of documentation or service
• </c><00:17:12.000><c> through</c> you can't document this expense through you can't document this expense
• at the uh require additional expenses at the uh department<00:36:07.200><c> level.
• </c><00:38:01.599><c> special</c> with the most expensive special with the most expensive special education
• And all the cases I expensive student.

Committee: Senate Education Finance

Transcript Highlights:

• other things it does, like I said, is it changes the amount of capital from three years estimated expenses
• 18 to 21 says legislative members commission s receive salary and reimbursement predeem and travel expense
• reimbursement predeem and travel expense curtain performance their duties on the commission it's provided
• 18 to 21 says legislative members commission s receive salary and reimbursement predeem and travel expense
• </c> reimbursement predeem and travel expense reimbursement predeem and travel expense curtain<00:45:

Bills: HB0116 , HB0056

Committee: House Minerals, Business & Economic Development

Transcript Highlights:

• </c> reduced operational expenses um reduced operational expenses um allocations<01:09:21.000><c> for
• </c> of expense in operations coming from? of expense in operations coming from?
• Uh, so that 188 of recurrent expenses.
• expenses? expenses?
• We have um we will next week expenses.

Summary: The committee first handled routine business, including a quorum call, approval of minutes, and informational items on school district financing and KCTCS equipment purchases. It then considered two KCTCS capital projects after initially rolling them together and later unrolling them: a Fire Commission Fire Academy maintenance building project that had grown from an original $2 million authorization to $4.7 million because of design changes, soil issues, and higher mechanical costs, and a $1.5 million renovation of the Blake Lee building at Somerset Community College for a health science simulation lab. Members questioned the large cost increase on the fire academy project and the adequacy of front-end due diligence, while KCTCS said the project was bid and ready to proceed and that a 15% contingency had been included. Both projects were approved by roll call vote, with the Blake Lee project ultimately approved after the committee unrolled the items and took them separately. The committee next heard and approved a University of Kentucky public-private partnership for the Hamburg East Medical Office Building, a five-story, 220,000-square-foot facility with a not-to-exceed budget of $275 million. UK said the project is intended to expand outpatient access, consolidate some services, and support projected growth in patient volume; the building will house multiple specialties, urgent care, therapy, imaging, and a retail pharmacy. Members asked about possible community uses, consolidation of services, and whether the project would free up other space, and UK said it hopes to consolidate some services and free campus space. The project was approved by roll call vote. The committee then approved three UK lease renegotiations: a specialty pharmacy and infusion services lease at Wellington Way in Lexington, a Department of Ophthalmology and Visual Sciences lease at Conte Terrace, and a College of Social Work lease at McGrath Park Way. Members asked about rising lease rates, occupancy, and whether space needs should be reduced; UK and the lessor’s representative said the pharmacy space remains busy, the ophthalmology lease was lower than before, and the social work lease had been negotiated down from a higher request. The committee also approved a Department of Military Affairs project amendment for a Mutual Field Maintenance Shop Restoration project, increasing federal funding by $1 million to $4.5 million because of higher construction costs, and approved a Kentucky State University Shanty Hall renovation project funded by bond and HBCU Title III funds. Finally, it approved a new lease for the Office of Mines and Minerals in Pike County, a new lease for the Cabinet for Health and Family Services in Pulaski County, and a lease renewal for the Cabinet for Health and Family Services in Kenton County after questions about rent increases and office utilization; the cabinet said the Kenton County space still has limited vacancy and remains in use by field staff. The meeting ended as the Kentucky Infrastructure Authority began presenting six sewer and water loans and six cleaner water program grant reallocations, with members agreeing to roll those items for later consideration.

Transcript Highlights:

• I mean, diapers are expensive.
• Clothes are expensive. Shoes are expensive. Supplies, food.
• Not only is it expensive having children, it's really expensive to live in Washington.
• Not only is it expensive having children, it's really expensive to live in Washington.
• Not only is it expensive having children, it's really expensive to live in Washington.

Summary: The House debated a series of amendments to a major income tax bill, with repeated arguments over tax fairness, affordability, administrative feasibility, and the role of the Department of Revenue. Early motions to reconsider a failed child care amendment were rejected, and Amendment 2561, which would have restricted data sharing with the IRS, was also defeated after debate over privacy, federal relationships, and whether the proposal was administrable. Amendment 2579, which would have required annual reporting on the tax’s effects on filers, businesses, and charitable donations, likewise failed, with supporters emphasizing transparency and opponents arguing DOR was not the right agency and the report was too speculative. Amendment 2598, proposing to use half of new revenue for a broad sales tax cut, was rejected despite arguments that it would reduce regressivity and provide immediate relief; Amendment 2556, expanding sales tax exemptions for diapers and other child-care essentials to include adult diapers and earlier implementation, also failed after debate over scope and timing.

Transcript Highlights:

• NRI pays all expenses for the Coleraine site. It's a former 27-acre U.S.
• The these expenses, particularly non-tuition expenses, are really vital for students when weighing their
• net price, especially since many students have to borrow to help cover their non-tuition expenses.
• Others included the cost of things like metro passes or expected textbook expenses and room and board
• </c><01:10:02.960><c> and</c> passes or expected textbook expenses and passes or expected textbook expenses

Committee: Senate Higher Education

Transcript Highlights:

• that people put money pre-tax aside so they can spend it on copays, deductibles, and health care expenses
• they have that quality. ...or other cancer treatment, whatever out-of-pocket expenses they have that
• qualify under Section 213 of the code, they can use it for, plus some other expenses as well.
• But that expense, yeah, you would have that expense, and then you either use your debit card or you can
• The co-pay was extremely expensive, and the company offered me co-pay assistance coupons to pay for the

Committee: Joint Joint Committee on Financial Services

Summary: The Joint Committee on Financial Services held a hearing with Chair Jamie Murphy and Senate co-chair Senator Feeney presiding. Members asked witnesses to keep testimony to three minutes and noted that written testimony could still be submitted. The committee heard testimony on several health insurance and pharmacy-related bills, including a proposal to allow controlled prescriptions to be transferred between pharmacies within the same chain, legislation affecting health savings account (HSA)-compatible plans and future insurance mandates, a bill on small business health insurance incentives, and H. 1212 on emergency insulin access. Several parents and patients testified in support of emergency insulin access, describing severe diabetes emergencies, diabetic ketoacidosis, prescription delays, and the need for pharmacists to dispense insulin in urgent situations when doctors or insurers are unavailable. A parent also described the burden of repeatedly obtaining new prescriptions for ADHD medication when pharmacies are out of stock. Witnesses supporting the HSA bill argued that state coverage mandates can unintentionally disqualify HSA-qualified plans and that the bill would preserve tax advantages for enrollees while avoiding repeated legislative fixes. A representative of the Retailers Association supported the small business health insurance incentives bill, saying it could help retain small employers in the merged market by allowing carriers to offer financial incentives tied to cooperative purchasing and utilization efforts. One witness, Kathleen Demarest, testified against a co-pay assistance restriction, saying a state rule had unexpectedly cut off her drug assistance before a generic was actually available, leaving her with very high out-of-pocket costs. Committee members asked a few clarifying questions about HSAs, insulin dispensing, and school support for diabetes care. After all scheduled witnesses had testified and no additional testimony was offered, the committee voted to close the hearing.

Transcript Highlights:

• We do understand the expenses that are going out.'
• We do understand the expenses that have.
• It's only expenses and stuff like that.
• expensive expensive um<00:30:27.720><c> for</c><00:30:28.320><c> specifically,</c><00:30:29.120><c>
• It's very expensive.

Bills: HF495 , HF4321 , HF3902 , HF4161 , HF3755

Committee: House Taxes

Keywords: day care, tax subtraction, child care costs, licensed child care, dependent care assistance, HF4321, dependent care assistance programs, gross income exclusion, federal conformity, Internal Revenue Code, individual income tax, Minnesota tax law, tax conformity, child care assistance, employer-provided dependent care, taxable income, state income tax, retroactive tax change, family care benefits, housing tax credit

Transcript Highlights:

• ,</c><00:14:06.639><c> which</c> updates to section 179 expensing, which updates to section 179 expensing
• So moving to R&D expensing, under previous law from 2022 to 2024, R&D expenses had to be capitalized
• as business expenses.
• Now, to be just get more expensive.
• We've wondered how big of a expensive.

Summary: The committee first approved the minutes and heard a brief member introduction before taking up an overview of major tax provisions in HR1, referred to by the presenters as the One Big Beautiful Bill Act. Representatives from the Kentucky Society of CPAs explained new federal deductions for tips, overtime, and car loan interest; a new tax-favored “Trump account” for children; expanded bonus depreciation and Section 179 expensing for businesses; changes to R&D expensing; and a new limit on wagering loss deductions. Members asked several clarifying questions about the duration of the provisions, W-2 and 1099 reporting changes, and how overtime deductions would work. The presenters emphasized that tips and overtime remain subject to payroll taxes and that many of the business provisions are permanent, while the individual deductions are temporary through 2028 or otherwise phased in over time. The discussion then shifted to individual and nonprofit provisions, including the increase in the state and local tax itemized deduction cap from $10,000 to $40,000 with income-based phaseouts, the temporary senior deduction, and a new deduction for car loan interest with income limits and vehicle qualifications. On charitable giving, the presenters described a permanent nonitemizer deduction, new floors for individual and corporate charitable deductions, and a new scholarship-granting organization credit that would allow donors to receive a dollar-for-dollar federal credit up to $1,700, beginning in 2027. Members focused heavily on the SGO provision, asking about state implementation, oversight, whether churches would qualify, and whether the credit could support both public and private education. The presenters said the state would need to establish the mechanism and that additional federal guidance is still pending. After the tax presentation, the committee heard from the Kentucky Chamber of Commerce on workforce issues, with a focus on child care and housing as barriers to labor force participation. Chamber representatives said they were not proposing large new government programs, but rather targeted policy recommendations for the 2026 session. They described Kentucky’s long-term decline in workforce participation since 2000, attributing much of it to demographic change, an aging population, and fewer younger workers entering the labor force. The presentation continued into a broader discussion of workforce trends and the need for practical policy responses, but no votes or formal actions were taken on these informational items.

Transcript Highlights:

• I mean, diapers are expensive.
• Clothes are expensive. Shoes are expensive, supplies, food.
• Clothes are expensive. Shoes are expensive, supplies, food.
• Not only is it expensive having children, it's really expensive to live in Washington.
• Not only is it expensive having children, it's really expensive to live in Washington.

Bills: HB2720 , HB2073 , SB5816 , SB5919 , SB5831 , SB6244 , SB6044 , SB5109 , SB5877 , SB6258

Keywords: behavioral health, emergency services, health insurance, provider access, mental health funding, premium assistance, funding, healthcare, subsidies, juice grapes, agriculture, commerce, state regulation, market access, fire safety, insurance incentives, best practices, community protection, voluntary measures, mortgage modification

Transcript Highlights:

• That's on conference and travel expenses again.
• Stakeholder outreach and engagement with our operating expenses.
• teachers for mileage or any expenses they have to come in.
• What are the professional expenses we're talking about?
• And would that be a big expense?

Committee: All JOINT BUDGET COMMITTEE

Transcript Highlights:

• With heavy state and local taxes on top of other bills we must pay, these expensive expenses handcuff
• With heavy state and local taxes on top of other bills we must pay, these expensive expenses handcuff
• With heavy state and local taxes on top of other bills we must pay, these expensive expenses handcuff
• With heavy state and local taxes on top of other bills we must pay, these expensive expenses handcuff
• These expensive expenses handcuff our posts from helping the veterans in their community who are suffering

Summary: The committee took up House File 169, which would change the tax structure for charitable gambling. Representative Robbins offered and the committee adopted the A1 author’s amendment, described as a technical correction to ensure sports-themed tip boards are not inadvertently taxed under the bill. Robbins then presented the bill as a way to replace the current tiered combined net receipts tax on charitable gambling with a flat 5% rate, arguing charities were being overtaxed and that prior promises of relief had not been fully delivered. Chair Stevenson pushed back on several of Robbins’ factual claims, correcting the record on the status of E-pull tabs, the share of charitable gambling revenue they represent, and the amount of tax relief already enacted in 2023 and 2024. He said E-tabs were not eliminated, that the revenue split between paper pull tabs and E-tabs is closer to 45/55, and that charities had already received a $15 million tax cut plus savings from reduced developer fees. Robbins responded that the changes still significantly reduced revenue and that the bill was intended as a middle-ground approach. Testimony largely came from charitable gambling and veterans groups in support of the bill. Rachel Jenner of Allied Charities of Minnesota said nearly 1,000 charities depend on charitable gambling, cited high taxes and fees, and said many organizations were seeing revenue declines after the new E-pull tab rules took effect. Dr. Christy Jano of the American Legion Department of Minnesota said charitable gambling funds support veterans, youth, and community programs, and that a flat 5% tax would help posts continue those efforts. Members asked about the size of the revenue drops and how much gambling proceeds go to overhead and operating costs; Jenner said the losses varied by organization and that it was too early to know the long-term effect, while Jano said some expenses are used for property taxes and building upkeep. The committee then moved on to additional testimony, including Tim Angstrom, but no final vote on the bill was taken in the portion provided.

Transcript Highlights:

• Many property disputes arise due to the lack of PLSS monumentation, which leads to expensive lawsuits
• Many property disputes arise due to the lack of PLSS monumentation, which leads to expensive lawsuits
• I do have some experience in pipeline survey, and it's very expensive, and the more monuments we have
• </c> monumentation which leads to expensive monumentation which leads to expensive lawsuits<00:03:55.519
• and the more monuments we have expensive and the more monuments we have will<00:05:08.080><c> make</

Summary: The committee took up House File 1478, a bill to continue and expand a grant program for locating Minnesota’s public land survey system (PLSS) monuments and survey corners. The author explained that many of the state’s 325,000 PLSS monuments have unknown locations, which contributes to boundary uncertainty, lawsuits, and inaccurate land records and taxation. The bill, as described, would add criteria for counties, allow tribes to access the program, and continue funding it. The committee also noted Senate authors and bipartisan support for the measure. An A1 amendment was offered by Representative Fryberg to put the bill in the desired form, and it was adopted without objection. Testifiers from the Minnesota Society of Professional Surveyors and county surveying offices supported the bill, saying better monument location improves maps, property transfers, land management, and tax accuracy, while reducing disputes and lowering survey costs for landowners and public projects. One testifier said the work is important but often underappreciated; another emphasized that more monuments can make surveys much cheaper and more accurate. Committee members expressed support for the bill’s goals, with several indicating they would sign on. The chair repeatedly referenced uncertainty around the budget forecast and said the committee would have to consider practical fiscal realities. In the end, Representative Fryberg renewed his motion, and House File 1478, as amended, was laid over for possible inclusion.

Transcript Highlights:

• Another big object code is operating expenses. That would be a big code.
• A sub-object code under expenses would be office supplies, professional services.
• We need to bring some cash in, front-load expenses until we can get reimbursed.
• We're one of the more expensive things that the Board of County Commissioners funds.
• That's a very big expense.

Summary: The Intergovernmental Affairs Subcommittee met to review how county budgets are developed and how constitutional officers fit into that process. Davin Suggs of the Florida Association of Counties gave an overview of county budgeting, explaining the statutory framework, the role of property taxes and TRIM notices, the fiscal-year timeline, fund balances and reserves, and the Department of Revenue’s oversight. He emphasized that county budgets include the board’s budget plus the budgets of constitutional officers, and that relationships and communication are critical to resolving budget issues. A panel of constitutional officers then described their offices’ budget processes and responsibilities: Escambia County Sheriff Chip Simmons discussed law enforcement budgeting and the importance of negotiated agreements with county commissions; Alachua County Property Appraiser Aisha Solomon explained the June 1 budget deadline, valuation methods, and the appeal process for property assessments; Manatee County Clerk and Comptroller Angelina Coleniso outlined the clerk’s court and finance duties, the county-side budget process, and the clerk’s personal liability under section 129.09 for unlawful expenditures; Leon County Supervisor of Elections Mark Early described the cyclical nature of election costs, staffing, equipment, and the impact of turnout and election law changes; and Columbia County Tax Collector Kyle Keene explained that tax collectors’ budgets are reviewed by the Department of Revenue, with fee offices funding themselves through service charges and budget offices relying on county support. Members asked about personal liability for unlawful spending, conflicts between clerks and county commissions, property valuation and storm damage adjustments, reserve levels, and whether tax collectors can retain excess fees. Responses noted that clerks must refuse illegal expenditures, property appraisers use market-based assessments with VAB and court review available, counties should maintain healthy fund balances for cash flow and emergencies, and tax collectors generally must zero out year-end balances and distribute excess revenues to taxing authorities. The committee took no votes and adjourned after thanking the panelists for their testimony.

Transcript Highlights:

• In spite of working full-time, life in Massachusetts is very expensive, as we all know.
• Anyone who has or works with teens understands how expensive raising them can be.
• state... ...$26,709 a year, making Massachusetts the most expensive state in the country for daycare
• As time goes on and it becomes more expensive to live in our state, we also know that each dollar is
• expenses such as travel costs, lodging, parking, lost wages, and child care.

Committee: Joint Joint Committee on Revenue

Summary: The Joint Committee on Revenue held a public hearing focused largely on tax-credit proposals tied to children, families, caregivers, child care, health care workforce development, and public health. A major portion of the hearing concerned bills to expand the state earned income tax credit and child and family tax credit, including H. 3073/S. 1957 and S. 1975. Testimony from advocacy groups, legal services, tax assistance organizations, and health providers supported increasing the EITC match from 40% to 50% of the federal credit, expanding eligibility to immigrant and mixed-status ITIN filers, larger families, younger and older workers, and SSI recipients, and raising the child and family tax credit to $600 per child with inflation adjustments and possible advance payments. Witnesses said these changes would reduce poverty, improve health and educational outcomes, and help families meet basic expenses; committee members asked questions about ITIN filers and expressed support for the policy goals. The committee also heard extensive testimony on S. 1938/H. 3159, An Act Supporting Family Caregivers. Speakers described the scale of unpaid caregiving in Massachusetts and supported a package that would create a refundable tax credit, respite vouchers, workplace and housing protections, unemployment insurance access for those who leave work to care for relatives, a permanent advisory council, and a provision allowing spouses to be paid caregivers under MassHealth. Several witnesses shared personal caregiving experiences, and committee members responded favorably, noting the emotional and financial strain on caregivers and the importance of supporting them as Medicaid and long-term care systems face pressure. Additional bills discussed included H. 3174 on a child and dependent care tax credit, which was presented as a way to offset the high cost of child care; H. 3197/S. 2019 to improve the financial security of family child care providers through a tax credit; H. 3218/S. 1960 to create tax credits for health care preceptors to address workforce shortages; S. 2064 to establish a living organ donor tax credit; S. 2034 to promote healthy alternatives to sugary drinks through a tiered tax; H. 3015 to create a tax-return checkoff for the YMCA Youth and Government Program; and several public testimony ideas including vaccination, literacy, and grade-improvement tax credits. No votes or formal committee actions were taken during the hearing, which ended after all testimony was heard.