Transcript Highlights:

• House Bill 1179 by Representative Bacala extends eligibility for the ad valorem tax exemption for certain
• The bill extends eligibility for the ad valorem tax exemption for certain manufacturing establishments
• think that was Senator Miller’s bill—where a sheriff’s tax sale, we’re changing the tax sale to a tax
• House Bill 1010 by Representative Dezotel requires annual reporting on amounts of ad valorem taxes collected
• I'm not the tax collector.

Summary: The committee first took up HB 1088, which would authorize state and local sales and use tax rebates for certain items used in aerospace facilities and activities. Chairman Bacala, LED Secretary Susan Bouchois, and governor’s office representative Julie Emerson argued the bill would help Louisiana compete with states like Texas and Florida for aerospace and defense investment, build on Michoud’s history, and attract high-paying jobs. Members asked about job growth, the scope of aerospace versus defense, and whether downstream activities like jet fuel production could qualify. The bill was reported favorably without objection. The committee then approved HB 1179, which extends the ad valorem tax exemption for certain manufacturing establishments to aerospace manufacturing establishments, also reporting it favorably without objection. HB 1122, a placeholder bill tied to a future path toward reducing the state income tax rate, was voluntarily deferred by its sponsor after brief explanation. The committee then heard HB 515, which would let political subdivisions sell certain adjudicated properties directly to buyers at appraised value if the property is under $50,000. The sponsor and supporters said the bill was intended to help parishes clear long-vacant blighted properties and return them to commerce and the tax rolls. Members raised concerns about transparency, competition, title issues, and possible conflicts with recent tax-sale reforms. The committee adopted a conceptual amendment requiring the property to have been offered at public auction within the preceding 12 months before an over-the-counter sale could occur, and HB 515 was reported favorably as amended. The committee next considered HB 440, a constitutional amendment allowing parishes to increase the homestead exemption above the current level. The sponsor said the exemption has not been updated since 1980 and argued that raising it would provide relief from rising property taxes, insurance costs, and cost of living pressures. Amendments were adopted requiring parish approval and a local election before implementation, and delaying effectiveness until 2030. Several members and LABI warned the change could shift tax burdens onto businesses and other taxpayers, create parish-by-parish disparities, and affect bond ratings. The committee voted 5-9 against reporting HB 440, and the sponsor voluntarily deferred the companion bill, HB 543. Finally, the committee took up HB 614, presented with help from eighth-grader Elijah Brown as part of a civics competition. The bill would rebate state sales taxes on lodging and meals for utility company workers performing disaster or emergency-related work. After discussion, the committee adopted a large amendment set that narrowed the bill to water, gas, and electric utilities regulated by the PSC, limited the rebate period to 10 days after a declared disaster, tied eligible lodging and meal costs to federal per diem rates, and capped annual rebates at $55,000. Members asked about administration, eligible workers, and fiscal impact; the Department of Revenue said it could administer the rebate with existing resources. The discussion was ongoing at the end of the transcript.

Transcript Highlights:

• Income tax is already paid on the earnings, the federal 1% tax, and now Alabama's 1.5% tax.
• , and now Alabama 1 and a federal 1% tax, and now Alabama 1 and a half%<00:13:36.000><c> tax.
• </c> adver ad adversely affected by this. adver ad adversely affected by this.
• </c> feeling their tax obligations. feeling their tax obligations.
• But it would be a tax credit for anybody who took an income tax credit.

Bills: HB585 , HB585

Committee: House Financial Services

Keywords: Washington County, circuit clerk, compensation, county government, local legislation, money transmission, transaction fees, international wire transfers, income tax credit, suspicious cash transactions, Securities Commission

Bills: SB6061 , SB6234 , SB6176 , SB6335 , SB6047 , HB2235 , HB2340 , HB2464 , HB2619 , HB1376 , HB1796 , HB2091 , HB2249 , HB2254 , HB2353 , HB2431 , HB2441 , SB5808 , SB5949 , HB2124 , HB1069 , HB2104 , HB2624 , SB6061 , SB6234 , SB6176 , SB6335 , SB6047 , HB2235 , HB2464 , HB2619 , HB1376 , HB1796 , HB2091 , HB2249 , HB2353 , HB2431 , SB5808 , SB5949 , HB2124 , HB2104 , HB2624 , HB2510 , HB1347 , HB1759 , HB1983 , HB2120 , HB2264 , HB2338 , HB2385 , HB2436 , HB2495 , HB2521 , HB2604 , HB2610 , HB2675

Keywords: tourism, self-supported assessment, funding, statewide promotion, economic development, sewage, grinder pumps, residential buildings, regulation, construction, vehicle registration, enforcement, renewal, transportation, state law, state commission, infrastructure, traffic safety, responsibilities, state capital projects

Transcript Highlights:

• And these are increases to property taxes as well as sales taxes.
• President, just this past session, we added $3.5 billion to local taxing authority.
• been under the property tax system under this new excise tax system.
• the property tax system under this new excise tax system.
• away from the property tax and into the special excise tax system.

Bills: SB6061 , SB6234 , SB6176 , SB6335 , SB6047 , HB2235 , HB2340 , HB2464 , HB2619 , HB1376 , HB1796 , HB2091 , HB2249 , HB2254 , HB2353 , HB2431 , HB2441 , SB5808 , SB5949 , HB2124 , HB1069 , HB2104 , HB2624 , SB6061 , SB6234 , SB6176 , SB6335 , SB6047 , HB2235 , HB2464 , HB2619 , HB1376 , HB1796 , HB2091 , HB2249 , HB2353 , HB2431 , SB5808 , SB5949 , HB2124 , HB2104 , HB2624 , HB2510 , HB1347 , HB1759 , HB1983 , HB2120 , HB2264 , HB2338 , HB2385 , HB2436 , HB2495 , HB2521 , HB2604 , HB2610 , HB2675

Keywords: tourism, self-supported assessment, funding, statewide promotion, economic development, sewage, grinder pumps, residential buildings, regulation, construction, vehicle registration, enforcement, renewal, transportation, state law, state commission, infrastructure, traffic safety, responsibilities, state capital projects

Transcript Highlights:

• The Secretary will read: An act relating to local tax increment financing, amending RCW 39.114.010.
• This bill is designed to resolve some of the controversy around tax increment financing, and, just real
• quick, a little bit about what tax increment financing is: it is a tool for local governments to bond
• In the past, it has conflicted with some local junior taxing district's ability to raise funds.
• As you heard, tax increment financing has been a great economic development tool for smaller cities,

Bills: SB6061 , SB6234 , SB6176 , SB6335 , SB6047 , HB2235 , HB2340 , HB2464 , HB2619 , HB1376 , HB1796 , HB2091 , HB2249 , HB2254 , HB2353 , HB2431 , HB2441 , SB5808 , SB5949 , HB2124 , HB1069 , HB2104 , HB2624 , SB6061 , SB6234 , SB6176 , SB6335 , SB6047 , HB2235 , HB2464 , HB2619 , HB1376 , HB1796 , HB2091 , HB2249 , HB2353 , HB2431 , SB5808 , SB5949 , HB2124 , HB2104 , HB2624 , HB2510 , HB1347 , HB1759 , HB1983 , HB2120 , HB2264 , HB2338 , HB2385 , HB2436 , HB2495 , HB2521 , HB2604 , HB2610 , HB2675

Keywords: tourism, self-supported assessment, funding, statewide promotion, economic development, sewage, grinder pumps, residential buildings, regulation, construction, vehicle registration, enforcement, renewal, transportation, state law, state commission, infrastructure, traffic safety, responsibilities, state capital projects

Transcript Highlights:

• Members, Senate Bill 118 relates to non-ad valorem special assessments, like fire assessments, against
• valorem taxes.
• valorem taxes.
• valorem taxes.
• So it still sounds like the amendment added the...

Summary: The Senate convened with a quorum, opening prayer, Pledge of Allegiance, several introductions, and an announcement that there would be no weekend conference. The chamber then took up a long special-order calendar of bills, generally moving each measure through third reading and final passage, often by substituting House companion bills. Early measures included trust law modernization (SB 786/HB 895), military affairs changes and Guard retirement corrections (SB 474), rounding rules for cash transactions as pennies phase out (SB 1074), podiatric medicine regulation and informed-consent requirements (SB 1092), veterans court expansion (SB 50/HB 199), RV park special assessment clarification (SB 118), concurrent jurisdiction for juvenile offenses on military installations (SB 502/HB 351), alcoholic beverage loss deductions (SB 678/HB 1137), and bail bond/pretrial release revisions (SB 600). Most passed unanimously or near-unanimously; SB 600 passed 36-1 after questions about charitable bail bonds and an amendment aligning with the House version and prosecutors’ concerns. The Senate also considered bills on portable electronics and eyewear insurance (SB 772), the linking industry to nursing education fund and health science workforce programs (SB 1246), recovery residences and behavioral health licensing (SB 1030, with a technical amendment on background checks and probationary licenses), felony battery enhancements for repeat offenders and offenses against law enforcement (SB 436), and child welfare changes including foster-home visitor screening, a permanent statewide Step Into Success program, and a best-practices repository (SB 1718). These measures were explained by sponsors as efforts to streamline regulation, improve workforce and health-care training, strengthen public safety, and reduce administrative burdens while preserving safeguards. Votes on these bills were overwhelmingly favorable, with final tallies typically 36-0 or 37-0. A major portion of the meeting was devoted to a farewell tribute to Senator Lori Berman. Members from both parties praised her leadership, collegiality, policy work, and advocacy on issues including voting rights, women’s rights, Israel and antisemitism, school safety, breast cancer, and family law. Berman delivered a lengthy farewell reflecting on her 16 years in the Legislature, her caucus leadership, and the importance of dignity, respect, and public service. The Senate adopted a motion to spread her remarks upon the journal and then recessed before returning to continue the calendar.

Transcript Highlights:

• Senate Bill 1579, by Hilbert of the House and Paxton of the Senate, an act relating to ad valorem tax
• Senate Bill 1579, by Hilbert of the House and Paxton of the Senate, an act relating to ad valorem tax
• No refund, no rate reduction, no protection from being taxed out of their home.
• cut initiatives for President Ronald Reagan and has been a champion for tax reform and low taxes for
• House and Hall of the Senate, an act relating to income tax credit.

Bills: SB1290 , SB1530 , SB1847 , HR1050 , SB169 , SB1377 , SB1990 , SB1991 , SB1778 , SB1579 , SB1992 , SB3 , SB2028 , SB1928 , SB2127 , SB2117 , SB1439 , SB1930 , SB330 , SB1191 , SB2110 , SB2134 , SB2069 , SB2095 , SB1613 , SB1246 , SB1976 , SB1346 , SB1509 , SB2071 , SB259 , SB1314

Summary: The House convened, completed the roll call, and heard an invocation, a Veteran of the Week recognition for Colonel William S. Hartzell, and several guest introductions and special presentations, including the Coeta Tigers wrestling team, the Murray State College shotgun team, and visitors from Taiwan. The chamber also recognized the Psychologist of the Day, Nurse of the Day, Doctor of the Day, and Pages of the Week, along with committee meeting announcements and a motion to adjourn at the end of business. Members then considered and passed a series of bills. Senate Bill 1290 on 211 services passed 82-0 and its emergency clause also passed. Senate Bill 1530 on state government and innovation/research funding passed 58-27. Senate Bill 1847 on Medicaid home and community-based services passed 78-10 with its emergency clause. Senate Bill 169 increasing longevity pay for state employees passed 85-4 with emergency. Senate Bill 1377 requiring DHS to provide duffel bags and hygiene items for foster children passed 88-4 with emergency. Senate Bill 1990 on the Incentive Evaluation Commission passed 88-4. Senate Bill 1991, a cleanup measure redirecting certain lease and land-sale revenues to O-CAMP, passed and its emergency clause also passed. The House also adopted H.R. 1050 reaffirming Oklahoma’s sister-state relationship with Taiwan, followed by remarks from Taiwanese officials. Senate Bill 1778, the Strong Readers Act, passed 87-5 with emergency after discussion about reading screeners, funding tiers, and an optional second-grade assessment. Senate Bill 1579, described as a taxpayer bill of rights related to ad valorem tax, drew extended debate over property taxes and state savings before passing 85-0. Senate Bill 1992, defining strategic financial partners for an income tax credit, passed 65-24. The House then moved to adjourn until Tuesday, April 14, 2026, at 9:30 a.m.

Transcript Highlights:

• ALSO MANY OF US ARE ATTORNEYS BUT WE IN OUR ROLE OF LAND CONSERVANCY ARE NOT ABLE TO GIVE LEGAL OR TAX
• ANOTHER SLIDE HAS INTERESTING INFORMATION. 8.5 MILLION IN TAXES.
• WE HAVE SJR 318 AN AD VALOREM TAX EXEMPTION BY SENATOR TRUENOW.
• 318 WHICH WILL GO BEFORE THE VOTERS AND IF IT SHOULD PASS AND BE SIGNED BY THE GOVERNOR PROVIDES AN AD
• VALOREM EXEMPTION OF TANGIBLE PERSONAL PROPERTY SO LONG AS THE FOLLOWING THREE CRITERIA ARE MET.

Transcript Highlights:

• :13:19.600><c> executive</c><00:13:20.079><c> branch</c><00:13:20.560><c> was</c><00:13:20.800><c> added
• </c><00:13:21.040><c> to</c> then the executive branch was added to then the executive branch was added

Bills: HB530 , HB559 , SB317 , HB568 , HB530 , HB559 , SB317 , HB568

Committee: House State Government

Keywords: tax exemption, Kidz Eatz, sales tax, non-profit, local government, loitering, mask mandate, public safety, school policy, college regulations, law enforcement, Alabama Innovation Corporation, board of directors, staggered terms, economic development, entrepreneurship, voting rights, restoration, pardons, Parole Board

Transcript Highlights:

• the premium tax liability, individual income tax, or corporate income tax.
• over that 10-year stream of benefits, generate more tax revenue—new tax revenue—than they even cost
• It’s a tax cut, yes. And you’re saying this tax cut generates new revenue, right?
• Isn't it true that the ADE and Mr.
• We hear so much about where our public tax dollars are going and what our public tax dollars are meant

Bills: HB2352 , HB2388 , HB2418 , HB2499 , HB2500 , HB2579 , HB2584 , HB2804

Committees: House Appropriations , House House Appropriations Committee of Reference

Keywords: funding, auditor general, county treasurer, procedural reviews, state appropriations, HB2388, Arizona Commerce Authority, ACA, small modular reactor, SMR, nuclear energy, advanced nuclear, data center, data centers, economic development, study, appropriation, general fund, jobs, wages

Transcript Highlights:

• Um, basically what it does is it takes the collection of the premium tax and puts it in with the department

Bills: HB445 , HB477 , SB274 , HB441

Committee: House Health

Keywords: hemp-derived cannabinoids, CBD, THC, delta-8, delta-9, delta-10, consumable hemp products, psychoactive cannabinoids, cannabinoid regulation, hemp licensing, ABC Board, Alcoholic Beverage Control Board, retail hemp sales, wholesale hemp distribution, hemp tax, excise tax, age verification, underage sales, product testing, certificate of analysis

Transcript Highlights:

• But essentially, I look at this stuff as a time tax a lot.
• This bill creates by adding new terminology to an existing well-established area of law. Mr.
• It's a piece of land that I've paid taxes on for over six years. I've sat on this property.
• It's a piece of land that I've paid taxes on for over six years with six different buyers.
• If you don't pay your property taxes, your home vanishes.

Bills: SB1254 , SB1431 , SB1478 , SB1566 , SB1787

Committees: House Commerce , House House Commerce Committee of Reference

Keywords: workers' compensation, industrial commission, safety regulations, employee protection, penalties, compliance, municipal planning, homeowners associations, design regulations, property rights, building permits, single-family homes, liquor, alcohol, spirituous liquor, liquor license, liquor licensing, Arizona Department of Liquor Licenses and Control, restaurant to-go cocktails, mixed cocktails

Bills: SB209 , SB248 , HB122 , SB99 , SB209 , SB248 , HB122 , SB99

Committee: Senate Education Policy

Keywords: sales tax exemption, Consumer Price Index, local government, clothing, school supplies, emergency preparedness, Alabama Administrative Procedure Act, APA, administrative law, judicial review, agency deference, Chevron deference, de novo review, contested case, state agency, regulatory power, individual liberty, statutory interpretation, rule interpretation, license revocation

Transcript Highlights:

• Members, Senate Bill 118 relates to non-ad valorem special assessments like fire assessments against
• valorem taxes.
• valorem taxes.
• valorem taxes.
• So it still sounds like the amendment added the...

Summary: The Senate convened with prayer, the Pledge of Allegiance, several introductions, and an announcement that there would be no conference that weekend. The chamber then took up a long special order calendar and passed a series of bills, often by substituting House companions. Early measures included trust law modernization to create a nonjudicial trustee discharge process, military affairs changes expanding leave and retirement-related provisions, a bill to prepare for the end of penny use by standardizing cash rounding, and a podiatric medicine bill regulating cellular or tissue-based products and informed consent. The Senate also approved veterans court expansion, RV park assessment clarification, alcohol-loss tax deduction authority, bail bond and pretrial release revisions, and a military-installation jurisdiction bill to allow juvenile cases on bases to be handled in state juvenile court under certain conditions. Most bills passed unanimously or near-unanimously, with the bail bond bill passing 36-1 after questions about charitable bail bonds and confirmation that existing law on return of charitable bail funds would remain unchanged. The chamber then paused for a lengthy farewell presentation honoring Senator Lori Berman, featuring a video, remarks from many senators, and Berman’s own closing speech reflecting on her 16 years of service, her legislative priorities, and her call for civility, bipartisanship, and continued support for issues such as school safety, Israel, anti-Semitism, and affordability. After the tribute, the Senate resumed and passed additional bills, including one expanding insurance coverage definitions for portable electronics and eyewear, a workforce and nursing education funding bill broadening support for health science programs, a recovery residences regulatory streamlining bill, a felony battery enhancement bill adding resisting an officer with violence as a qualifying prior offense, and a child welfare bill extending visitor thresholds in out-of-home placements, making the Step Into Success program permanent, and creating a best-practices program. The chamber also advanced a candidate qualification bill tightening party-affiliation requirements and adding a House provision on recent legal name changes; debate began on that measure as the transcript ended.

Transcript Highlights:

• Members, Senate Bill 118 relates to non-ad valorem special assessments like fire assessments against
• valorem taxes.
• valorem taxes.
• valorem taxes.
• So it still sounds like the amendment added the...

Transcript Highlights:

• This bill was this tax credit, cost-of-living tax credit, was modeled after the middle-class tax credit
• payment that was currently a sales tax. ...made a large tax payment that was currently a sales tax,
• but could instead be an ad valorem property tax.
• , unnoticeable to the taxpayer, in an ad valorem VLF.
• That ad valorem VLF is then eligible to be deducted from the taxpayer's federal income taxes.

Committee: Senate Revenue and Taxation

Transcript Highlights:

• </c> to productive use and to the tax roles. to productive use and to the tax roles.
• Um, practical funding model: revenues from sales, lease fees, grants, limited time-bound ad valorem tax
• Um, practical funding model: revenues from sales, lease fees, grants, limited time-bound ad valorem tax
• </c> the tax roles? the tax roles?
• </c> non-payment of taxes. non-payment of taxes. &gt;&gt; Yes. Yes.

Committee: Joint Municipalities

Transcript Highlights:

• This bill was this tax credit, cost-of-living tax credit, was modeled after the middle-class tax credit
• payment that was currently a sales tax. ...made a large tax payment that was currently a sales tax,
• but could instead be an ad valorem property tax.
• , unnoticeable to the taxpayer, in an ad valorem VLF.
• That ad valorem VLF is then eligible to be deducted from the taxpayer's federal income taxes.

Summary: The committee heard Senate Bill 1277, which would create a California Cost of Living Tax Credit modeled on the 2022 middle-class tax refund to provide refundable relief to low- and middle-income Californians facing high housing, fuel, energy, and general living costs. Senator Grove and supporters, including the California Policy Center and some local government representatives, argued the bill would put direct relief into the hands of working families. Opposition came from the California Tax Reform Association and the California Teachers Association, which said California already has progressive tax credits and that the proposal would be costly to the General Fund and reduce money for schools and other services. After extended debate, the bill was not advanced; a roll call vote on a motion to pass it to Appropriations failed 1-4, and the bill was held/fails on the floor with a request for reconsideration noted. The committee then heard SB 1287, which would create a capped tax credit to encourage private investment in short-line railroad infrastructure. The author and rail industry witnesses said the measure would improve safety, reliability, emissions, and freight movement, especially for rural communities and agriculture, and that it was a public-private partnership rather than a handout. Opposition from CTA and the California Tax Reform Association argued a direct grant program would be preferable to a tax credit. The bill was accepted with committee amendments and placed on call without a final vote in the transcript. Members also considered SB 1407, which would fully exempt military retirement pay and surviving spouse benefits from state income tax, increasing the prior partial exemption. The author, State Treasurer Fiona Ma, and veterans’ groups said the change would help retain veterans in California, support local economies, and align California with most other states. CTA and CTRA opposed on General Fund grounds. The committee approved the bill on a due-pass-as-amended motion to the Committee on Military and Veterans Affairs, with the roll call showing support and the bill placed on call. Later, the committee heard SB 1349, directing the Legislative Analyst’s Office to review major tax expenditures and evaluate their goals, beneficiaries, and effects on revenues and Proposition 98 funding. CTA, CTRA, and several local government and labor supporters backed the bill as a way to improve accountability for roughly $94 billion in annual tax expenditures. The bill was accepted with committee amendments and placed on call. The committee also heard SB 1078, authorizing Santa Cruz County to ask voters for a temporary half-cent sales tax to help fund health care and safety-net services amid federal cuts; it was placed on call. SB 1120, extending the California Competes Tax Credit through 2035 and making it refundable for certain strategic industries, received strong support from business and manufacturing groups and was passed on a due-pass-as-amended motion to Appropriations. Finally, SB 1275, which would replace the state sales tax on vehicle purchases with a vehicle license fee structure intended to increase federal deductibility for Californians, was passed 4-0 as amended to the Committee on Transportation.

Transcript Highlights:

• This bill was this tax credit, cost of living tax credit, was modeled after the middle-class tax credit
• payment that was currently a sales tax. ...made a large tax payment that was currently a sales tax,
• but could instead be an ad valorem property tax.
• , unnoticeable to the taxpayer, in an ad valorem VLF.
• That ad valorem VLF is then eligible to be deducted from the taxpayer's federal income taxes.

Committee: Senate Revenue and Taxation

Summary: The committee heard several tax and revenue measures. SB 1277, by Senator Grove, proposed a California Cost of Living Tax Credit modeled on the 2022 middle-class tax refund to provide direct relief to low- and middle-income Californians facing high housing, gas, energy, and general living costs. Supporters said it would help working families, farmworkers, teachers, and others; opponents, including the California Tax Reform Association and the California Teachers Association, argued California already has a progressive tax system, that refundable credits are costly and can be difficult to administer, and that the bill would reduce General Fund revenues and Proposition 98 funding. The bill was held on call after extensive debate and no motion was made at that time. The committee then heard SB 1287, which would create a targeted tax credit to encourage private investment in short-line railroad infrastructure. The author and rail industry witnesses said the credit would support safety, bridge and track upgrades, emissions reductions, freight efficiency, and rural and agricultural supply chains, while opponents argued a direct grant program would be preferable to a tax credit. The bill was accepted with committee amendments and placed on call after a motion to move it forward. SB 1407 would exempt military retirement pay and surviving spouse benefits from state income tax, with the author, State Treasurer Fiona Ma, and veterans’ groups arguing it would help retain veterans in California, support second careers, and keep federal retirement dollars in the state. The California Teachers Association and California Tax Reform Association opposed it as another tax expenditure that would reduce General Fund revenue. The committee approved the bill on a due pass as amended vote to the Senate Committee on Military and Veterans Affairs, with several members voting aye and others not voting, and the bill was placed on call. The committee also heard SB 1349, which directs the Legislative Analyst’s Office to review major tax expenditures and evaluate their costs, beneficiaries, and effectiveness. Supporters, including CTA, AFSCME, cities, counties, and many teachers, said the state needs more accountability for roughly $94 billion in annual tax expenditures and their impact on schools and the budget. The bill was moved with committee amendments and placed on call. Additional measures discussed included SB 1078, authorizing Santa Cruz County to seek voter approval for a temporary local sales tax increase to fund health care and safety-net services; SB 1120, extending the California Competes Tax Credit through 2035 and making it refundable for certain strategic industries; and SB 1275, which would convert the state sales tax on vehicle purchases into a deductible vehicle license fee to reduce Californians’ federal tax burden. SB 1120 and SB 1275 both received support from business and industry witnesses, with no opposition testimony noted, and were moved on call or with a due pass as amended vote as the committee continued through the file.

Transcript Highlights:

• So I will present the contents of the tax package by tax type.
• So beginning with sales tax, the bill provides a complete exemption from sales tax on the sale of gold
• In the ad valorem tax base, the bill requires that the property appraisers provide a value adjustment
• tax on aviation fuel.
• This amendment does not impact local government's ability to levy ad valorem taxes or special assessments

Summary: The Ways and Means Committee met on April 16, 2025, with one agenda item: PCB WMC-2502, the committee’s tax package. Chair Duggan presented the bill as a broad tax measure covering sales tax, tourist development taxes, ad valorem/VAB procedures, affordable housing property tax changes, tangible personal property, special assessments, fuel taxes, communication services taxes, corporate income tax updates, pari-mutuel/card room taxes, local incentives, and a redistribution of horse industry trust fund money. He also noted emergency rulemaking authority for the Department of Revenue and estimated a recurring state impact of $34.6 million in FY 2025-26. Members questioned several provisions, including the aviation fuel tax repeal, the delay of the natural gas fuel tax, the extension of the local communication services tax freeze, the charitable trust corporate income tax clarification, the reduction in card room taxes, and the affordable housing changes tied to the Live Local Act. Public testimony included support from airlines, UPS, child care management, and others, while the Florida Restaurant and Lodging Association opposed the lifeguard/TDT change, the Florida Association of Counties and Florida League of Cities opposed the missing-middle exemption changes, and local government representatives raised concerns about revenue impacts and the loss of local opt-out authority. The committee also adopted Amendment 1 by Representative Rizzo, which limits certain special assessments on RV parks when based on square footage. During debate, members split on some provisions but generally supported the package, with comments focused on aviation competitiveness, preschool assessment relief, lifeguard funding, affordable housing, and the horse industry funding shift. Representative Duggan closed by emphasizing that the bill was only the beginning of the process and would continue through conference and floor consideration. The committee then voted 16-1 to report PCB WMC-2502 favorably, with Representative Alvarez voting no.