Transcript Highlights:

• If the tax bill has already been paid in full, the assessor will mail a refund to the property owner

Bills: SB467, SB325, SB867, SB994, SB1052, SB1237, SB1449, SB1531, SB2063, SB2172, SB2173, SB2520, SB2529, SB2538, SB2541, SJR46, SJR84

Keywords: SB 467, Texas property tax, ad valorem tax, homestead exemption, residence homestead, fire damage, house fire, destroyed home, temporary tax relief, appraisal district, chief appraiser, local taxing unit, tax rollback, tax refund, Tax Code Chapter 11, prorated exemption, homestead improvement, disaster relief, property tax exemption, residential property

Summary: The committee heard several local government and property tax bills, with most testimony focused on appraisal disputes, tax administration, and development rules. Senate Bill 1052 by Senator Hinojosa would address coastal county appraisal litigation by requiring property owners in certain large-value disputes to report an uncontested taxable value while appeals are pending, so taxing units can base truth-in-taxation calculations on more realistic revenue. Nueces County, Del Mar College, and Corpus Christi ISD testified in support, describing major budget shortfalls caused by refinery valuation disputes; the committee substitute narrowed and clarified the bill’s scope. No opposition was heard, public testimony closed, and SB 1052 was left pending. The committee also heard Senate Bill 1531, which would require local tax collectors to accept common electronic property tax payments such as credit cards, debit cards, and e-checks. Witnesses supported modernizing payment options and the committee substitute removed ACH/electronic funds transfer language to avoid bank-account disclosure concerns. Public testimony closed and the bill was left pending. Senate Bill 325, by Senator Perry, would restore platting and groundwater-certification requirements that were unintentionally weakened by prior legislation; supporters from county government, water groups, and builders’ representatives debated whether the real issue was groundwater protection or road standards for private roads. The bill was left pending after extensive testimony and no vote. The committee then took up Senate Bill 994 and SJR 46, which would exempt certain livestock feed inventory from property tax and provide the constitutional amendment needed for that change. Feed store and Farm Bureau witnesses supported the measure as relief for seasonal inventory taxes, and the bills were left pending. Senator Paxton presented SB 467 and SJR 84 to create a temporary property tax exemption for homes completely destroyed by fire, with refunds or corrected bills based on the date of loss; both were left pending. SB 1237 would clarify charitable property tax exemptions for senior housing and retirement communities, with testimony from Catholic and Baptist retirement organizations and a resident describing rising costs and exemption revocations; it was also left pending. The committee later voted 6-0 to report SB 2073, a pending bill on appraisal district authority to purchase or finance real property, and recommended it for the local and uncontested calendar. Finally, the committee heard SB 2172, SB 2173, and SB 2063, all related to property tax administration. SB 2172 would limit when appraisal districts can require homeowners to reapply for homestead exemptions, requiring a specific reason and written notice; SB 2173 would protect new homeowners from surprise tax liabilities caused by prior owners’ erroneous homestead exemptions, with testimony describing large back-assessment bills; both were left pending. SB 2063 would bar appraisal districts from using market-value evidence in unequal appraisal protests, and testimony sharply divided between taxpayer advocates, who said market data improperly overwhelms equity claims, and appraisal district representatives, who argued market value is inherently tied to equal-and-uniform taxation and cited a recent Texas Supreme Court decision; the bill was left pending after testimony.

Transcript Highlights:

• The bill is designed to ensure that patients receive refunds when they overpay their hospitals, doctors
• Assembly Member Ellen Spiegel, who preceded me in Assembly District 20, the provider doesn't always refund
• And, of course, issuing those refunds in a timely manner, not several years later, as the Chair noted
• So I just want to be clear that we actually support the idea of patients being able to get their refund
• So I just want to be clear that we actually support the idea of patients being able to get their refund

Bills: AB6, AB102, AB131, AB212, AB213, AB220, AB259, AB282, AB376, AB396, AB479, AB503, AB570, AB572, AB574, AB576, AB593, SB185, SB207, SB507, AB6

Keywords: fetal alcohol spectrum disorder, FASD, prenatal alcohol exposure, children's health, developmental disability, early intervention, treatment assistance, Aging and Disability Services Division, Department of Health and Human Services, Autism Treatment Assistance Program, public health, parent education, evidence-based treatment, Nevada NRS 427A, disability services, behavioral health, emergency medical services, ambulance, licensing, health district

Transcript Highlights:

• This is to send refunds for overpayment of estimated quarterly premium taxes.
• that they are closely meeting those goals and objectives, and if they are not, then they are not refunded
• that they are closely meeting those goals and objectives, and if they are not, then they are not refunded

Summary: The committee considered and approved several temporary appropriation requests in Section B, including spending authority for the Court of Appeals to pay appointed counsel in criminal appeals, Commerce/Aeronautics airport and aviation grants, and Insurance Department items for workers’ compensation benefits and premium tax refunds. It also approved ARPA-related requests in Section C to return unused federal funds from DHS aging, mental health, substance abuse, and Older Americans Act grants. In Section D, the committee reviewed and approved Infrastructure Investment and Jobs Act requests, including Agriculture grants for wildfire preparedness and forestry capacity, a large Commerce broadband BEAD request, environmental recycling-related reallocations, and Oil and Gas Commission grants for facility repairs and sample preservation. Members questioned the broadband program’s audit process and performance safeguards; the State Broadband Director said the funds are federal, subject to audits, and payments are released only after engineering certification of completed work. The committee also approved DHS reallocations in Section E, including major transfers within Medical Services from hospital medical appropriations to private and public nursing home lines, as well as transfers for children and family services, developmental disabilities, and youth services. The committee then reviewed cash fund requests, miscellaneous federal grants, pay plan and performance fund transfers, methods of finance, and a large set of contracts. A Northwest Arkansas Community College official explained storm-damage repairs and insurance settlement issues, and DHS explained its hospital medical transfer was moving excess appropriation rather than cash. Members also questioned several UAPB tobacco prevention subgrants, especially arts-based outreach, and asked for more data on effectiveness; the committee later voted to expunge and re-refer the J-2 item for further review at a later ALC meeting. Additional discussion covered a DEQ grant to Free Geek of Arkansas for e-waste recycling, a UAPB tobacco program, and various contracts for universities, DHS services, corrections, and public safety. The meeting ended with reports filed for information and a brief member comment thanking others for concern after a tornado in Stone County; no one was injured.

Transcript Highlights:

• This is to send refunds for overpayment of estimated quarterly premium taxes.
• that they are closely meeting those goals and objectives, and if they are not, then they are not refunded
• that they are closely meeting those goals and objectives, and if they are not, then they are not refunded

Summary: The committee heard a series of appropriation requests and contract reviews across multiple sections. In Section B, members approved temporary appropriations for the Court of Appeals, Commerce/Aeronautics, and Insurance-related payments and refunds. Section C ARPA requests from DHS were approved to return unused federal funds. Section D infrastructure-related appropriations, including wildfire preparedness, broadband BEAD funding, forestry support, recycling, and oil and gas sample preservation, were approved after questions about broadband audit controls and performance safeguards. Section E DHS reallocations were approved, including large transfers within Medical Services from hospital medical to private and public nursing home lines, along with smaller transfers for children and family services, developmental disabilities, and youth services; members asked about the source and purpose of the medical services transfer. Sections F and G were reviewed, covering cash fund requests, federal grants, and miscellaneous grants, including community college storm repairs, corrections commissary and maintenance, 911 enhancements, maternal health, disability determinations, state police equipment, digital newspaper archiving, and CDL data improvements. In Section H, the committee reviewed pay plan appropriations and performance fund transfers tied to the new Class and Comp pay plan. Section I reviewed three methods of finance for UA Little Rock, UAMS, and the University of Arkansas system. In Section J, the committee reviewed discretionary grants, including a $1.4 million HIV services grant and nine tobacco prevention subgrants through UAPB. Members questioned the effectiveness, metrics, and addresses of some tobacco-cessation arts-based grantees, especially Arts Absolutely Inc.; after discussion, Representative Kavanaugh moved to expunge the vote on J2 and refer it back for review at a later ALC meeting, and that motion passed. J3, a Department of Energy and Environment grant for propane safety training and e-waste recycling services, was then reviewed. The committee also reviewed contracts in Section K. K-1 ratified emergency management nuclear planning work performed during a transition between agencies. K-2 construction contracts included architectural and engineering services for corrections, National Park College signage, a Razorback Road parking facility, and UAMS cyclotron installation. K-3 intergovernmental contracts covered health, education, autism waiver, stroke, newborn screening, Medicaid evidence review, and radiation testing services. K-4 out-of-state contracts included staffing, IT, tobacco prevention, audit, marketing, planetarium, recruitment, and janitorial services; Senator Irvin noted one contract appeared to belong in the out-of-state list rather than intergovernmental. K-5 in-state contracts covered staffing, cleaning, re-entry and treatment services, foster care and disability services, hearing officers, asbestos abatement, campus IT support, and janitorial work. The meeting ended after a brief personal update from Senator Irvin about tornado damage in Stone County and thanks to members for their concern, followed by adjournment.

Transcript Highlights:

• All counties would have to do. is file a refund claim with the comptroller at the end of the year.
• SB2206 transitions Texas to a franchise tax structure but also adds a refundable option for small businesses
• I appreciate the fact that we're moving towards those refundable credits for startups.

Bills: SB214, SB935, SB1030, SB1901, SB2018, SB2020, SB2066, SB2206

Keywords: HVAC, tax exemption, energy efficiency, residential heating, installation services, Energy Star, sales tax, residential, installation, sales tax exemption, Environmental Protection Agency, temporary exemption, motor fuel tax, county exemption, diesel fuel, gasoline tax, transportation funding, SB 1030, Texas Tax Code, use tax exemption

Transcript Highlights:

• the bank's doing something wrong, we tell them, "You have to change this; you need to go back and refund
• There's no refund, no rollover, no explanation.
• legislation would require dental insurers to spend at least 85% of premiums on actual patient care or refund

Keywords: 923, senate, all

Transcript Highlights:

• We close some loopholes in the refund law.
• Ticketmaster was caught indefinitely postponing shows as a means of getting around the refund laws in

Keywords: 993, senate, all

Summary: The Senate Investigations and Government Operations Committee met on May 12, 2026, with Chair James Skoufis noting it could be the committee’s final meeting of the session and that the agenda included 44 bills, many involving local tax matters. Most measures were moved and reported with little discussion, including several Tax Law, Alcoholic Beverage Control Law, Public Officers Law, and local authorization bills. A number of bills were also referred onward, including S. 3649, which Skoufis recommended against because noncompliant municipalities could lose significant funding; it was defeated. Other measures were referred to Finance, Judiciary, Energy, or Codes, including S. 8221B, a bill on ticket resale and consumer protections, which Skoufis said would cap many fees, limit live music resale above face value, require disclosure of ticket holdbacks, tighten broker licensure, and close refund loopholes. Members briefly questioned the ticket-resale bill, asking what consumer benefit it would provide and which tickets would be covered. Skoufis explained that the bill was aimed at reducing price gouging, especially for concerts and some smaller events, while carving out Broadway and sports. He also said the bill would address hidden ticket allocations and refund practices that had been problematic during the pandemic. The committee then voted to report the bill to Finance. Several other bills drew negative recommendations or were defeated, including S. 8447 and S. 8619, both of which were defeated after no-vote recommendations. S. 9284 was referred to Judiciary, S. 9741A to Finance, and S. 9924 to Codes. The committee also reported a state land transfer bill for the Richardson Center Corporation and approved or reported numerous other bills, ending with S. 10188, which approved Section 2 of Chapter 316 of the Laws of 2025. Skoufis thanked the clerk, staff, and members at the close of the meeting.

Transcript Highlights:

• general fund for the specific purpose of providing property tax relief, specifically renter's credit refunds
• , as well as homestead credit refunds.
• , as well as homestead credit refunds.
• Um, the amendment deals with tax refunds, um, not appropriations, and um, on the other hand as well,
• <00:25:03.560> um amendment deals with uh tax refunds um amendment deals with uh tax refunds

Keywords: 1187, senate, all

Transcript Highlights:

• follows: When resale activity moves away from established platforms that provide transaction records, refund
• <00:49:45.200> policies, transaction records, refund policies, transaction records, refund
• but they $9,000 for four tickets, but they eventually<01:11:40.360> got<01:11:40.800> refunded
• c><01:11:41.920> because<01:11:42.400> I<01:11:42.560> wrote eventually got refunded
• because I wrote eventually got refunded because I wrote a<01:11:42.880> letter<01:11:43.240><

Bills: SB2603, SB3007, SB3019, SB3022, SB2795, SB2256, SB3250, SB2147

Keywords: Hawaii Symphony Orchestra, state funding, public performances, educational programs, cultural arts funding, culture and arts, arts policy, cultural preservation, community development, economic revitalization, place-based planning, public spaces, historic preservation, adaptive reuse, mixed-use development, business improvement district, Honolulu Chinatown, DBEDT, Department of Business, Economic Development, and Tourism, state foundation on culture and the arts

Summary: The committee heard testimony on SB 2603 SD1, which would designate the Hawaii Symphony Orchestra as the state symphony orchestra, require annual reports to the legislature, and appropriate funds. Testimony was overwhelmingly in support from the orchestra, the Hawaii Youth Symphony, the Hawaii Arts Alliance, business and arts groups, and many individuals. Supporters emphasized the orchestra’s cultural value, its role in inspiring youth and supporting arts education, and its broader community impact. No opposition or questions were raised, and the chair offered praise for the level of public engagement around the measure. The committee then took up SB 3007 SD2, relating to culture and the arts, which would create an Office of Community Culture and Innovation within the State Foundation on Culture and the Arts, require annual reporting, appropriate funds, and establish a Community and Cultural Partnerships Program. The Attorney General’s office warned that section four, which separately funds preservation and relocation of artwork from Aloha Stadium, may be non-germane and should be moved to a separate bill; it also suggested the office would be more properly placed under DAGS rather than SFCA. SFCA Director Karen Ewald testified with concerns about added costs, staffing burdens, and the need for earlier communication, while also saying the agency could support the work if properly coordinated. Opposition testimony argued the bill was duplicative or unnecessary, while supporters, including Governor Abercrombie and Dean Sakamoto, said it would help communities, especially Chinatown, and could support planning and cultural revitalization. The chair noted roughly eight opposition testimonies and five in support, and questioned witnesses about coordination and the cost of relocating the Aloha Stadium artwork, which Ewald estimated could cost at least $1.2 million. The AG’s office said removing section four would substantially reduce legal risk. Finally, the committee heard SB 3019 SD2, a consumer protection measure that would cap ticket resale prices at no more than $3 above the original price for events in Hawaii and authorize DCCA to adopt enforcement rules and fines. The Office of Consumer Protection opposed the bill, arguing it would strain limited enforcement resources, push sales to less regulated channels, and likely eliminate the protections offered by established secondary platforms. Chamber of Progress also opposed the bill, saying price caps would encourage black-market sales, scams, and fraud, and that resale markets serve legitimate consumer needs. In support, the National Independent Venue Association backed the measure, though the remainder of its testimony was not fully captured in the transcript excerpt.

Transcript Highlights:

• ><00:10:13.360> a Uh, it's a little misleading as 2024 we had a handful of judges who took refunds
• And so we had some one-time refunds that kind of make that number look like it's higher.
• If you back those refunds out, there's a slight increase in benefit payments, which is kind of expected
• So for the 2025 period, we have almost $1.7 billion in outflows from benefit payments and refunds for
• for that same month payments and refunds for that same month 8-month<00:40:31.040> period.

Keywords: Meeting Start: 00:00:01 Attendance Roll Call: 00:01:26 Approval of Minutes: 00:02:27 Investment, Cash Flow, and Legislative Update: Bo Cracraft – Judicial Form Retirement System: 00:03:12 Ryan Barrow – Kentucky Public Pensions Authority: 00:21:52 Beau Barnes – Teachers’ Retirement System: 00:34:31 Adjournment: 01:07:25, 958, all

Summary: The meeting opened with the Pledge of Allegiance and prayer, followed by a roll call confirming a quorum and approval of the prior minutes. A special guest, Dave Eager, was welcomed before the committee moved to presentations from retirement system officials. Bo Craycraft, executive director of the Judicial Form Retirement System, gave a quarterly update on investment performance, asset allocation, and cash flow. He said the plans had held up well amid market volatility, with fiscal year-to-date returns above benchmark and long-term returns remaining strong. He explained that the plans are targeted to a 70% equity/30% fixed-income allocation, that some cash is being held for cash-flow management, and that negative cash flow is expected because of funding and contribution levels. He also said Senate Bill 183, dealing with proxy voting and economic analysis for certain votes, was not expected to materially affect the plans because of their small number of holdings and Bear Trust’s long-term investment approach. Ryan Barrow and Erin Surrod then presented for the Kentucky Pension Authority. They reported positive quarterly performance across the retirement and insurance funds, though results varied by period and remained tied to broader market conditions. They said recent asset-allocation changes had been completed and the funds were now within target ranges. On cash flow, they noted some plans remained negative or near zero, with one plan benefiting from a large appropriation. In the legislative update, they described House Bill 30 as codifying an exclusion from pension-spiking calculations for across-the-board raises, and Senate Bill 10 as increasing retiree health insurance subsidies and changing employee health insurance contribution rules for certain CERS members beginning in 2026. They also said Senate Bill 183 would likely have limited impact, though the agency would review voting policies and incorporate any required economic-analysis procedures.

Transcript Highlights:

• adjusted gross income requirements for an individual taxpayer to elect to have any excess credits refunded
• >> And<00:42:06.080> the<00:42:06.200> refundability<00:42:07.040> of<00:42
• :07.200> the<00:42:07.320> tax<00:42:07.720> credit, >> And the refundability
• of the tax credit, >> And the refundability of the tax credit, do<00:42:09.160> you<00:
• there a refundability there a refundability aspect<00:42:29.560> of<00:42:29.640> the<

Bills: SB3326

Keywords: renewable energy, energy storage, cost reduction, public utilities commission, Hawaii energy policies, 910, house, all

Summary: The joint committees on Energy and Environmental Protection and Labor heard SB 3326, a bill concerning a study of separating transmission from generation in Hawaii’s electric system. Testimony was largely opposed. Life of the Land argued that true separation on an isolated island grid has not been shown to work anywhere and said the bill would waste taxpayer money. Hawaiian Electric and the Public Utilities Commission also opposed the measure, saying Hawaii already uses competitive bidding for new generation, that the bill would add cost, complexity, and reliability risks, and that a new study would duplicate prior work. In response to questions, the PUC explained its existing competitive bidding framework and said it had not seen an island system fully restructure in this way. The chair then amended the bill’s intent to require the PUC to open a proceeding for an independent, comprehensive analysis of the state’s energy pathways, including cost reduction, financial risk, state energy goals, and reliability, rather than narrowly focusing on separation. Both committees voted to pass SB 3326 SD2 with amendments, with the Energy committee adopting the recommendation unanimously and the Labor committee adopting it with one reservation and two no votes. The Energy and Environmental Protection Committee then took up SB 2497 SD2, which would require electric utilities other than cooperatives to provide transparent, publicly accessible customer bill impact analyses and annual reports to the PUC. The Department of Commerce and Consumer Affairs and the PUC offered comments, with the PUC supporting the intent. Life of the Land said the proposed disclosure requirements would be too complex for most ratepayers to use meaningfully, while Hawaiian Electric said the bill could raise costs and slow projects, though it acknowledged some of the language changes and said much of the information is already available through existing planning and regulatory processes. Hawaii Clean Power Alliance and one individual testified in support. No vote was taken on SB 2497 SD2 during the excerpt. The committee also heard SB 3183 SD2, which would bar higher-income taxpayers from claiming the renewable energy technologies income tax credit for certain residential solar systems and would change refundability rules. The Department of Taxation, the Hawaii State Energy Office, and the Tax Foundation offered comments, while the Hawaii Solar Energy Association and numerous companies and individuals opposed the bill. Opponents raised concerns about impacts on financing models and the solar market. Members asked the Department of Taxation for data on how credits are claimed by homeowners versus third-party owners and on the refundability of the credit; the department said it did not have the information immediately available but would follow up. The chair indicated decision-making would likely be deferred to allow further review, and no vote was taken in the excerpt.

Transcript Highlights:

• It creates a layered documentation and refund process, prohibits workarounds, and poses a civil penalty
• It turns ordinary card acceptance into a documentation, reconciliation, and refund exercise, and it risks
• Massachusetts residents lost nearly $339 million to cybercrime in 2024 alone, and banks and credit unions refunded
• Durbin Amendment, since 2011, and according to regulation, your local institution is required to refund

Keywords: 995, all

Summary: The Special Commission on the future of payments and sales transactions by credit card heard extensive testimony from credit union, banking, retail, restaurant, and payments-industry representatives about proposals to limit interchange fees, especially on the tax and tip portions of transactions. Several witnesses opposed state-level restrictions, arguing they would create a patchwork of rules, burden state-chartered institutions, raise compliance complexity, and ultimately reduce resources for fraud prevention, cybersecurity, rewards, and access to credit. Others, including retail and merchant advocates, said swipe fees are a significant and growing cost for small businesses and that states should consider reforms such as limiting fees on taxes and tips, allowing surcharging, improving transparency in merchant contracts, and studying collection costs more closely. Witnesses also discussed recent legal and regulatory developments, including Illinois’s interchange-fee law, OCC and NCUA interim rules, and the ongoing Visa/Mastercard antitrust settlement. Industry representatives said the Illinois law has been delayed and is likely preempted for most transactions, while merchant advocates argued the state efforts and court rulings show that networks and banks do not set fees competitively. The proposed antitrust settlement was described by some as a meaningful but limited merchant victory, with temporary fee reductions and expanded surcharge/steering rights, while others said it still falls short of structural reform. The commission members pressed witnesses on the practical effects of fees, the cost of cash, whether merchants can pass costs through, and whether small businesses are actually seeing benefits from the current system. Members repeatedly emphasized the need for a fair middle ground that protects both small businesses and the payment system. No substantive votes or policy actions were taken beyond accepting testimony, and the meeting ended with adjournment after all scheduled witnesses had spoken.

Transcript Highlights:

• then also making sure that anybody who was defrauded or scammed has the opportunity to get their refund
• scammed uh has the opportunity to get scammed uh has the opportunity to get their<00:12:21.000> refund
• their refund as we intended to. their refund as we intended to.

Keywords: 1187, senate, all

Transcript Highlights:

• by taxpayers who have an ownership interest in certain business entities, and making the credits refundable
• by taxpayers who have an ownership interest in certain business entities, and making the credits refundable
• Article 8 of the Constitution of New Mexico to add a new section requiring a municipality or county to refund
• Article 8 of the Constitution of New Mexico to add a new section to require a municipality or county to refund

Bills: HM19

Keywords: New Mexico Aviation and Aerospace Day, aviation, aerospace, space industry, missile programs, Spaceport America, White Sands Missile Range, White Sands Test Facility, Kirtland Air Force Base, drone, unmanned aircraft systems, commercial space transportation, NASA, aircraft, STEM education, research laboratories, Sandia National Laboratories, Los Alamos National Laboratory, flight testing, medical evacuation

Transcript Highlights:

• their particular fee, or if enough revenues are not actually collected over time, they have to be refunded
• And if we don't generate enough revenue, we have to refund them.
• And if we don't generate enough revenue, we have to refund them.
• How many cities or municipalities have refunded money to the developer or the payee, if anyone knows

Summary: The Intergovernmental Affairs Subcommittee met for its first meeting of the 2026 session and took up impact fees, with an opening overview from Eric Poole of the Florida Association of Counties. Poole explained that impact fees are one-time charges on new development used only for new infrastructure capacity, not existing deficiencies or maintenance, and must satisfy the dual rational nexus test. He traced their history in Florida and described how comprehensive plans, concurrency, and later mobility fees relate to local infrastructure funding. He argued that impact fees are restricted, tied to capital improvements, and are one tool for paying for growth. Panelists representing counties, cities, builders, and community developers largely agreed that growth creates real infrastructure costs but differed on how those costs should be allocated. County and city representatives said impact fees are a necessary, targeted way to fund roads, water, sewer, fire, schools, and parks without spreading costs across all taxpayers. They pointed to long periods without fee updates, rising construction costs, and examples of large increases justified by studies. Builder and developer representatives argued that fees are often unpredictable, can be doubled or tripled, and contribute to housing affordability problems; they also said the system can be inconsistent across jurisdictions and may encourage sprawl. Several witnesses emphasized that fees must be transparent, proportional, and tied to actual benefits, and some suggested a statewide framework or mobility-fee model with more consistency and peer review. Members asked about how long local governments can hold fee revenue, whether fees can generate profit, what they can be spent on, and whether they can pay for police stations, fire stations, or other public safety facilities. Witnesses said the funds must be used for capital projects and cannot be used for salaries or unrelated purchases, and that refunds may be required if money is not spent within the local ordinance’s timeframe. The discussion also covered examples of local fee increases, the use of impact fees versus direct construction or “pipelining” of infrastructure, and concerns about level-of-service changes and extraordinary-circumstance increases. No votes were taken; the meeting ended after the panel discussion and member questions, with the chair noting the conversation would continue.

Transcript Highlights:

• completing requirements, add telehealth training requirements, require a sponsor to pay a $25 non-refundable
• to<00:02:33.920> pay<00:02:34.080> a<00:02:34.319> $25<00:02:34.959> non-refundable
• <00:02:36.000> application to pay a $25 non-refundable application to pay a $25 non-refundable

Keywords: :54 – Board of Pharmacy 2:00 – Board of Social Work 3:44 – Board of Licensure for Occupational Therapy 4:43 – Board of Registration for Professional Geologists 7:27 – Board of Imaging and Radiation Therapy 8:33 – Board of Emergency Medical Services 10:38 – Department of Fish & Wildlife Resources 17:37 – Transportation Cabinet 18:37 – Department of Education 25:00 – Department of Workplace Standards 27:06 – Cabinet for Health & Family Services, 958, all

Summary: The Administrative Regulation Review Subcommittee met with a quorum, approved the minutes, and then reviewed a series of agency regulations, most of which had staff-suggested amendments. The Board of Pharmacy regulation on remote prescription processing was amended to make grammatical and KRS Chapter 13A compliance corrections, and the Board of Social Work regulation on continuing education, telehealth training, waivers, and related fees was deferred at the agency’s request. The Occupational Therapy Compact rule update and the Professional Geologists fee increase regulation both received staff amendments and were approved, with the geologists’ board explaining the increases were driven by rising oversight costs and declining revenue. The committee also reviewed emergency regulations from the Board of Medical Imaging and Radiation Therapy, the Board of Emergency Medical Services, the Transportation Cabinet, and the Department of Workplace Standards. The EMS package covered licensing classifications, compliance audits, ambulance service rules, and electronic forms; the Transportation Cabinet’s emergency rule established procedures for street-legal special purpose vehicles; and Workplace Standards’ emergency rules updated Kentucky requirements to align with federal standards and House Bill 398, including shortening the discrimination complaint filing deadline from 120 days to 30 days and adjusting appeal procedures. Staff amendments were approved where offered, and members asked several clarifying questions about the rationale and effect of the workplace and EMS changes. The Department of Fish and Wildlife Resources explained rules on aircraft and drone use in taking wildlife and on reciprocal hunting and fishing agreements with neighboring states. The agency said the drone restriction was intended to align with federal law and address hunter complaints, while the reciprocal agreement rule was a cleanup of older agreements that had lapsed or been overlooked; the committee deferred the wildlife regulation 301 KAR 2:031 at the agency’s request. The Department of Education also presented multiple KHSAA-related and standards updates, including academic eligibility, sports timing, health and physical education standards, and career studies/financial literacy standards; staff amendments were approved, and members questioned the athletic forms and the designation of KHSAA as the state’s athletic agent. Finally, the Cabinet for Health and Family Services presented emergency regulations to support a pediatric teaching hospital expansion and related certificate-of-need changes, which the agency said were aimed at improving pediatric and neonatal access to care; staff amendments were approved, and the committee concluded by setting its next meeting for October 13 at 1:00 p.m.

Transcript Highlights:

• This bill brings together two proven policy tools, carbon pricing and refundable tax credits, to cut
• <02:06:02.000> tax carbon pricing and refundable tax carbon pricing and refundable tax credits
• Refundable tax credits are used in Hawaii to provide financial support to specific populations.
• Refundable tax credits are the most effective mechanism, minimizing the potential for fraud and ensuring
• Refundable tax credits are the most effective mechanism, minimizing the potential for fraud and ensuring

Bills: HB1617

Keywords: carbon emissions, tax credit, fossil fuel, agriculture, food security, environmental tax, greenhouse gas, 910, house, all

Summary: The committees heard testimony on HB 1949, which would create a public dashboard for the green fee to improve transparency and accountability. Testimony from the Climate Change Mitigation and Adaptation Commission, the Office of Planning and Sustainable Development, and many community and conservation groups was generally supportive, with several speakers urging that the governor’s project recommendations remain largely intact and that community-driven projects continue to guide spending. One amendment was suggested to place the dashboard at the Department of Budget and Finance for fiscal expertise, while other testimony favored keeping it with the commission. Members asked about procurement, ETS involvement, recurring hosting costs, and whether the dashboard could be funded from green fee revenues; the commission said it could work with ETS and that green fee funds could reasonably be used. The committees then voted to pass HB 1949 with amendments. The committees also heard HB 2618, which would require the governor to submit a separate bill for amounts tied to any increase in the transient accommodations tax and, in later discussion, was expanded into a broader restructuring of future green fee allocations. Testimony from the Climate Change Mitigation and Adaptation Commission, Hawaii Reef and Ocean Coalition, and others supported the bill and emphasized the value of more predictable, dedicated funding for conservation and climate-related work. During decision-making, the chair described amendments creating several special funds under DLNR, including a watershed biodiversity and wildfire risk reduction fund, an aquatic resources conservation fund, a coastal restoration fund, a cesspool conversion revolving loan fund, and a green fee special fund for remaining revenues, with recommended amounts discussed for some of the funds. The committees voted to pass HB 2618 with amendments. The hearing then moved to HB 1644, a consumer protection measure for residential solar sales that would require compliance with consumer protection laws, licensing or contractor affiliation for sellers, and a standardized disclosure form. Testimony in support came from the Hawaii Green Infrastructure Authority, DCCA’s Office of Consumer Protection, Kauai Island Utility Cooperative, the Hawaii Solar Energy Association, and several solar companies and individuals. Supporters said the bill would address complaints about third-party sales practices and improve disclosure, especially around financing. The committee then began hearing HB 2243, which would require electric utilities to provide public, electronic customer bill impact analyses and annual reports to the Public Utilities Commission; the Division of Consumer Advocacy and the PUC offered comments supporting the measure’s intent.

Transcript Highlights:

• They typically take the form of standing appropriations for credits or for refunds, open appropriations
• open appropriations of or um for refunds open appropriations of unspecified<00:10:16.600> dollar<
• The state has refundable and non-refundable credits.
• Non-refundable credits only reduce your tax liability to zero, but a refundable credit can actually go
• below zero, and then you'll get a tax refund for essentially an overpayment of tax because that refundable

Keywords: 1183, house

Summary: The House Tax Committee met for an organizational and orientation session. Members and staff introduced themselves, with several lawmakers noting their districts, business backgrounds, and interest in tax policy. Chair Greg Davids then opened the committee’s first substantive item: a presentation from House Research and House Fiscal staff on how the committee works and on basic tax concepts. House Research staff Sean Williams and Chris Clayman explained their roles in drafting bills and amendments, writing bill summaries, answering legal and policy questions, and modeling tax proposals. They also described the committee’s key documents, including partisan and nonpartisan bill summaries, revenue estimates, fiscal notes, and supporting materials. Their presentation covered core tax concepts such as tax bases, rates, deductions, exemptions, credits, tax revenues, and tax expenditures, emphasizing that tax expenditures function like spending through the tax code and are reviewed by a legislative commission. The staff then reviewed Minnesota’s major taxes, focusing on the individual income tax and business taxation. They explained that Minnesota’s individual income tax starts with federal adjusted gross income, then applies state additions, deductions, subtractions, and credits, and that the state’s income tax brackets and rates are set separately from federal law. They also outlined the difference between corporate franchise taxes for C corporations and individual income tax treatment for pass-through entities, and discussed how the federal SALT cap led Minnesota and other states to adopt pass-through entity taxes so businesses could preserve federal deductibility of state taxes. Members asked questions about a duplicate “marriage penalty” entry on a slide, the purpose of Minnesota’s marriage penalty credit, comparisons with other states, and the timing and effect of the pass-through entity tax; staff answered that the duplicate was a mistake, the credit offsets bracket-related marriage penalties, and the pass-through entity tax was adopted in response to the federal SALT cap.

Transcript Highlights:

• In 1977, House Bill 48 gave taxpayers a choice of two temporary refundable PIT credits, whichever was
• a result, Senate Bill 24 provided a more modest rebate package of less than $60 million through refundable
• bill does is it changes the, in addition to transferability, which is currently in law, it adds refundability
• And refundability to the property owner is really important.
• And I also really appreciate the refundability piece. Thank you, Madam Chair. Thank you, Senator.

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:

• We did do R&D refundability, which is a bad design for a corporate tax credit, but we limited its growth
• , which is one of the dangers when you add refundability, where you are paying companies You know, kind
• million in new dollars to some of the largest corporations through the R&D credit, which we also made refundable
• and also local government aid to our To mitigate property tax increases, or we could have increased refunds
• We have a property tax refund program where you pay your money to the county and the state reimburses