Transcript Highlights:

• Tom Yamachika from Tax Foundation.
• Tom Yamachika from Tax Foundation.
• Tom Yamachika from Tax Foundation.
• Tom Yamachika from Tax Foundation.
• Tom Yamach from Tax Foundation.

Summary: The committee heard testimony on a series of tax, budget, and policy bills. On SB 325 and SB 326, the Tax Foundation testified and the committee later recommended passage with amendments. SB 721, SB 1278, and SB 1465 also drew Tax Foundation testimony focused on technical corrections and effective-date issues; SB 1278 was strongly supported by the Hawaii Restaurant Association and other restaurant and business groups, who argued the bill should extend tax relief to the federal Restaurant Revitalization Fund because it served the same purpose as earlier COVID relief programs. A bar owner also testified in support, describing severe pandemic-related losses and lack of government assistance. The Department of Taxation asked about the estimated fiscal impact of SB 1278, which was stated to be about $16.8 million and not including interest. The committee also considered SB 1464 through SB 1470, with the Tax Foundation supporting most of the conformity and tax measures and opposing SB 1465 as unnecessary. SB 1464 was recommended for passage unamended, SB 1465 with amendments, and SB 1466, SB 1467, and SB 1470 unamended. SB 1362 and SB 1363 were deferred so the administration could explore moving funds within the existing budget instead of using emergency appropriations. SB 1044 was amended to create a condominium loan program and special fund to finance essential repairs and improve insurability of condominium properties, with loans repaid over 20 years and the fund eventually sunsetted. The committee also acted on several other measures: SB 533 was amended to remove an appropriation and require a local investor-owned utility to support schools affected by a planned public safety power shutoff program; SB 1117 was amended to define electric motorcycles and prohibit operation by those under 18; SB 1186 was amended to move a food-production working group to the Agribusiness Development Corporation and remove an appropriation; SB 1391 was amended to require a one-to-one match of state funds with private donations; and SB 1669 was amended with committee-report language noting concerns about jurisdictional definitions and board qualifications. Later, the committee recommitted SB 933 and SB 938 to Ways and Means after adopting proposed SD1 versions. Most measures were adopted unanimously, often with members voting no with reservation.

Transcript Highlights:

• not collect a fee for its review of a project permit application would not be required to provide a refund
• We would just exempt 25 cents of that 50, of one of those levies, put it outside the $5.90 taxing limit
• It outside the $5.90 taxing limit for local districts. Thank you. I appreciate it.
• And it's clarifying that if they don't charge a fee, we're not going to force them to refund.
• That if they don't charge a fee, we're not going to force them to refund.

Summary: The committee met in executive session on a series of local government and building-related bills, with HB 2267 and HB 2388 removed from consideration and HB 1529 later pulled due to a technical issue. Staff briefed measures on scissor stairs in the building code (HB 2228), embodied carbon emissions in buildings (HB 2273), performance-based code pathways for low-rise residential buildings (HB 2381), permit review processes (HB 2418), county extreme heat response plans (HB 2183), fire protection districts (HB 2224), crash prevention zones (HB 2174), and city use of county road resources (HB 1529). The discussion focused on code modernization, housing production, permitting timelines, climate and emergency preparedness, fire district financing, and traffic safety. HB 2228 was advanced as Substitute HB 3079.2 after members supported creating a technical advisory group to recommend code changes allowing scissors stairs, with language clarifying fire-resistance separation; it passed 7-0. HB 2273, which would direct the State Building Code Council and Commerce to adopt embodied-carbon reduction rules and reporting, was reported out 4-3 after supporters emphasized emissions reductions and opponents said industry was not yet ready. HB 2381 advanced as amended Substitute HB 3125.1 after the committee adopted an amendment making the appendix optional and another clarifying performance-based compliance options; it passed 4-3. HB 2418 advanced as amended Substitute HB 3143.1 after the committee removed vesting provisions, clarified completeness standards, and allowed applicants to waive deadlines or refunds; it passed 7-0. HB 2183, requiring county extreme heat response plans, was amended to reference L&I rules, address grid reliability, remove some subsidy language, and shift plan adoption to county legislative authorities; it passed 4-3. HB 2224, concerning fire protection districts and levy adjustments, was advanced as amended Substitute HB 3142.1 after stakeholder-driven changes; it passed 6-1. HB 2174 was advanced as amended Substitute HB 3144.1, changing the concept from accident risk zones to crash prevention zones and setting a $73 penalty structure; it passed 6-1. The committee adjourned after reporting the bills out with due pass recommendations.

Transcript Highlights:

• It will be refunded to the customers.
• refund later?
• Lloyd, what's the effect of a refund on your credit rating?
• But every time I use it, there's a taxing implication.
• Tax, which is the biggest immoral tax on people's ability to try and keep their purchasing power.

Bills: HB246 , HB796 , HB 1056 , HB1544 , HB1846 , HB2001 , HB2618 , HB2625 , HB2869 , HB2898 , HB3069 , HB3114 , HB3157 , HB3228 , HJR98 , HB246

Committee: House State Affairs

Transcript Highlights:

• And the Missouri Tax Commission intervention, 300% up. And the Missouri Tax Commission intervened.
• The other one for tax refunds, very similar.
• I think everybody in here wants us to pay our tax refunds to our citizens who are owed them.
• Tax refunds to our citizens who are owed them.
• I mean, I don’t think anybody wants us not to pay tax refunds timely.

Committee: House Budget

Transcript Highlights:

• notice payments and extensions tax notice payments and refunds<00:47:16.200><c> so</c><00:47:17.040>
• </c> tax year 22 it's going to be the tax tax year 22 it's going to be the tax year<01:09:56.120><c>
• tax liability for tax the 500% of total tax liability for tax periods<01:12:01.199><c> ending</c><01
• Really, the tobacco tax, it's kind of three taxes in one. Page 25, tobacco tax.
• tax where the tax there is also a Timber tax where the tax rate<02:22:02.880><c> is</c><02:22:03.040

Summary: The committee received an overview from Chris of the Legislative Budget Assistance Office on how it will estimate unrestricted revenues for the General Fund, Education Trust Fund, Highway Fund, and Fish and Game Fund. He explained that the committee’s work is based on current law, not pending bills, and that the estimates will feed into a House resolution and an amendment to House Bill 1, the operating budget. He also described the broader budget process, including how House and Senate estimates are reconciled, how surplus statements account for revenue changes from enacted bills, and how a committee of conference could resolve differences later in the session. No votes were taken. Members then asked about why the Education Trust Fund was running below plan. Chris said the shortfall appeared to be driven largely by business taxes, including differences in the BET/BPT split and improved tax-processing systems that better track where business tax payments belong. Representative Orr also asked about tobacco tax collections and out-of-state sales; Chris said tobacco revenue was likely overestimated in 2023 based on COVID-era patterns, with more people smoking at home, and noted that e-cigarette tax revenue goes to the General Fund while cigarette taxes are split between the General Fund and Education Trust Fund. He said he did not have a specific estimate for cross-border sales. Commissioner Lindsay St. Pierre of the Department of Revenue then began a deeper dive into the department’s role and the taxes it administers. She reviewed the department’s mission, organizational structure, taxpayer services, and the tax policy and legislative analysis staff who prepare fiscal notes and testify on bills. She noted that the department administers about $2.9 billion in revenue across major taxes such as business taxes, meals and rooms, and utility property tax, and that the figures being discussed were preliminary because the annual report had not yet been issued. The discussion was informational only, with no formal action taken.

Transcript Highlights:

• This issuance will refund and series B.
• </c><00:40:33.200><c> This</c> to refund their 2011 bonds. This to refund their 2011 bonds.
• Um, the last two were refundings.
• Uh, the last refunding is for Grayson County in the amount of 4,490,000, which will also refund the district's
• Um, the last two were refundings.

Summary: The committee first approved the December meeting minutes and received several information items, including quarterly capital project status reports, University of Kentucky medical and equipment purchases, school district bond issue notices, and a University of Kentucky RFP for an enterprise services partner. Members also briefly discussed a University of Kentucky public-private partnership for student housing and dining, with comments that such arrangements may improve efficiency and use of taxpayer dollars during a difficult budget year. The main substantive discussion centered on a new CHFS lease in Harlan County for the Department for Community Based Services. Members questioned the proposed annual cost of $25.62 per square foot, which was far above the county average cited in the meeting, and raised concerns about the one responsive bid, the long lease term through 2033, and whether a nearby hospital or other entity might have been interested. CHFS staff said the current office space is in poor condition, that the new lease includes needed construction and 60 parking spaces, and that the office is limited to considering only actual bidders. After debate over whether to rebid or negotiate, the committee voted to approve the lease, with some members supporting it because of the current facility’s condition and others recording reservations. The committee then approved the remaining 10 lease renewals as a group. These included one renewal for the Commonwealth’s prosecutorial system and renewals for several CHFS offices, the Department of Corrections, the Department of Juvenile Justice, and the Department of Natural Resources. One member noted that seven of the 10 renewals were at or below the county average rate and said the overall package was substantially in line with local market conditions.

Transcript Highlights:

• AND SO THE FIRST WAS UNDER A TEMPORARY CONTRACT THAT INDICATED THEY WOULD BE PAID AS EMPLOYEES THE TAXES
• THEY WERE PAID THROUGH THE PAYROLL SYSTEM THE TAXES WORK WITHHELD AND THEY GOT A 1099 INSTEAD OF A W-
• IT WASN'T CLEAR IF THE TOTAL AMOUNT WASN'T REFUNDED AND IF THERE WAS A TOTAL AMOUNT LEFT OUT IS THAT
• THE CONTRACTOR NOTIFIED THE CITY AND THEY DID REFUND THEM.
• HAVE WE DONE A REPORT ON ANY OF THE TRANSPORTATION SUR TAXES LEVIED THROUGHOUT THE 67 COUNTIES?

Transcript Highlights:

• credits that were charged against income tax and corporate franchise tax.
• Tax reform became effective January 1, 2025. Those taxes are being paid now.
• The sales tax changes.
• As of March 6, more people have requested a refund and refunds are up.
• I don't know if maybe you're also talking about the tax on tax. Yes.

Summary: The House Ways and Means Committee met on March 10, 2026, for a series of informational presentations rather than bill hearings. House Fiscal Division staff reviewed the state’s tax structure, the 2024 third special session tax reform package, and the Revenue Estimating Conference process. They explained the move to a 3% flat individual income tax, a 5.5% flat corporate income tax, the higher standard deduction and retirement-income exclusion, the repeal of several deductions and credits, the repeal of the corporate franchise tax, and the expansion of the sales tax base to certain digital goods. Staff also walked through tax exemption data, showing the size of exemptions relative to collections, and discussed forecasted revenue gaps in the out years, including the effect of the scheduled sales tax rate reduction and the return of transportation-related revenues to their prior dedication. Members asked about declining mineral revenues, digital sales tax collections, corporate collections, and the impact of tax credits and exemptions. Division of Administration and Legislative Fiscal Office staff said lower oil and gas prices, long-term production declines, and the timing of corporate payments were major factors in revenue trends, and that it will take at least another year or two of tax returns to fully understand the reform’s effects. They emphasized that corporate collections are still below the $600 million threshold that affects the state general fund and Revenue Stabilization Fund, though the forecast remains $900 million. The committee also discussed surplus and excess revenues, the distinction between discretionary and non-discretionary spending, and how current-year and prior-year balances are allocated under the constitution. A significant portion of the meeting focused on the relationship between Ways and Means and Appropriations. Chairman McFarland stressed that new fiscal-note bills can force cuts elsewhere if revenue is not available, and urged members to coordinate early with fiscal staff before advancing costly legislation. Members also asked how pending constitutional amendments on teacher pay and inventory tax might affect the budget; staff said the teacher stipend proposal is not currently funded in the executive budget and that the inventory tax proposal would mainly affect local governments and any reimbursements from the Revenue Stabilization Fund if approved. The committee then heard from Louisiana Economic Development Secretary Susan Bouchoux, who reported strong results from recent reforms, including $92 billion in capital investment, 37,000 new jobs, a record year of announcements, a top-10 corporate tax climate ranking, and a pipeline of 189 active projects representing nearly 42,000 potential jobs and $280 billion in potential investment. Members praised LED’s work and discussed the need to pair economic development with workforce training, infrastructure, and predictable tax policy.

Transcript Highlights:

• credits that were charged against income tax and corporate franchise tax.
• Tax reform became effective January 1, 2025. Those taxes are being paid now.
• Specific tax credits. We did make changes to inventory tax credit.
• As of March 6, more people have requested a refund and refunds are up.
• I don't know if maybe you're also talking about the tax on tax... Yes.

Committee: House Ways & Means

Transcript Highlights:

• Instead, we could do up to $7,500 and make it refundable for people who do not have a tax liability,
• state tax credit.
• By making the state tax credit refundable, it would make it eligible and available to affordable housing
• Crucially, increasing the residential state tax credit and making it refundable would unlock economic
• And also, we need to make it refundable for taxpayers who have little to no tax liability.

Committee: Joint Joint Committee on Telecommunications, Utilities and Energy

Summary: The hearing focused broadly on solar policy and several related bills, especially S. 2269, S. 2270, H. 3520, H. 3521, and related measures on distributed energy resources, municipal solar caps, permitting reform, and tax credits. Testimony from the Air Force supported S. 2232, which would exempt federal military installations from renewable energy production caps and net metering limits to support energy resilience at bases like Hanscom. Most other witnesses argued that Massachusetts needs to speed up rooftop, municipal, and community solar deployment to address high electricity prices, federal tax credit rollbacks, grid reliability, and climate goals. A major theme was streamlining permitting through automated or “smart” solar permitting, including a statewide platform managed by DOER. Permit Power, SEIA, Vote Solar, 350 Mass, and others said current local permitting is fragmented and costly, and that instant permitting could reduce soft costs and speed installations. Several witnesses also urged changes to interconnection rules, including flexible interconnection, remote inspections, and faster utility approval timelines. Some speakers raised concerns about small towns lacking staff to meet short deadlines and suggested a state-hosted platform to reduce the burden on municipalities. Another major topic was lifting caps on solar deployment. Municipal officials from Lexington and Cambridge said the 10-megawatt municipal cap and regional caps are blocking shovel-ready projects and should be removed, including for behind-the-meter municipal solar and MBTA-community housing. Other witnesses described additional limits on project size, net metering, and residential tax credits, and called for making the state residential solar credit refundable and larger. Several speakers also supported virtual power plants, distributed energy resource targets, solar canopies, microgrids, and expanded access for affordable housing, tenants, and low- and moderate-income customers. No votes were taken. Committee members asked questions about permitting timelines, grid modernization, the rationale for caps, balcony solar, and interconnection delays, and witnesses said they would follow up with additional information where needed. The hearing ended with broad support from industry, municipal, environmental, and advocacy groups for advancing the solar and distributed energy bills, while some witnesses opposed provisions they viewed as overly restrictive, such as mandatory SMART participation for all solar projects.

Transcript Highlights:

• The refund ability to request a refund is three days.
• They do they they payroll taxes, they pay um property taxes and those are taxes, right?
• They do they they payroll taxes, they pay um property taxes and those are taxes, right?
• They do they they payroll taxes, they pay um property taxes and those are taxes, right?
• </c><04:17:30.159><c> Um</c> those are taxes, right? Um those are taxes, right?

Committee: House Commerce and Consumer Affairs

Summary: The subcommittee focused primarily on a bill concerning long-term care insurance rate increases and consumer notice. Members and staff discussed replacing or supplementing a proposed public hearing requirement with annual reporting, website updates, and consumer-facing disclosures about approved rate increases, carriers writing the products, and how the products work. Several participants emphasized that long-term care policies are long-term products, that rate increases can be spread over many years for actuarial reasons, and that consumers need better information about trends and the impact of increases. A major point of disagreement was whether the bill should try to cap premium increases. One member argued the real problem is unexpected increases of 15% to 20% and urged a statutory cap to protect consumers. Insurance department representatives and others responded that hard caps had been struck down in prior case law, that the department’s core responsibility is solvency, and that carriers need sufficient premium to pay future claims. They also said the market is struggling because many carriers stopped selling the product, leaving in-force policies to bear the cost, and that overly restrictive caps could cause insurers to withdraw from the state. The discussion then shifted toward a compromise requiring carriers to notify policyholders before a rate increase is approved and allowing a 60-day comment period. Participants debated whether the notice should come from the carrier, how confidentiality rules would apply before approval, and what the department should do with public comments. The department said it already reviews filings carefully and that submitted rates are often adjusted before approval; lawmakers noted that prior commissioners had pushed back on increases in some cases, including a seven-year moratorium. No final vote was taken in the excerpt, and the chair repeatedly tried to move the subcommittee along to other bills.

Transcript Highlights:

• property taxes and requires listing platforms to calculate and display estimated property taxes by using
• by the amount of that tax.
• tax code.
• Or we had to raise taxes, and there seemed to be little appetite for raising taxes.
• And any collections in excess of that amount were refunded back to corporate income tax filers.

Bills: S0110 , S0434 , S0856

Committee: Senate Finance and Tax

Summary: The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers. SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements. The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.

Transcript Highlights:

• child tax credit, we could improve that credit to all Minnesota families, which is a refundable credit
• </c><01:08:29.560><c> could</c> refundable child tax credit, we could refundable child tax credit, we
• I already mentioned to you that we could that we could increase our refundable child tax credit by $500
• I already mentioned to you that we could increase our refundable child tax credit by $500 per child.”
• I already mentioned to you that we could increase our refundable child tax credit by $500 per child.”

Bills: HF3127 , HF3524 , HF3525 , HF3754

Committee: House Taxes

Transcript Highlights:

• we cut taxes and reduce taxes, it time we cut taxes and reduce taxes, it generates<00:02:01.920><c>
• </c> of the BET tax? of the BET tax?
• </c> raising business taxes. raising business taxes.
• tax the tax revenue And it showed that tax the tax revenue would<00:32:17.440><c> go</c><00:32:17.600
• tax tax uh credit know, most of our uh tax tax uh credit type<01:26:45.840><c> of</c><01:26:46.080><

Committee: Senate Ways and Means

Transcript Highlights:

• and taxes on those products.
• and taxes on those products.
• tax um and not the tax or paying the tax um and not particularly<00:40:01.880><c> feeling</c><00:40:02.880
• </c> tax local re Regional local sales tax tax local re Regional local sales tax that's<01:08:07.200>
• That local sales tax.

Committee: Senate Taxes

Transcript Highlights:

• The line of questioning: there are refundable tax credits and nonrefundable tax credits.
• This is a refundable tax credit, which means just like we have a Lot of you all are familiar with the
• back in the tax credit than they paid in because it's a refundable one.
• of those collective income taxes are set aside for this refundable tax credit for private schools to
• I've asked the same line of questions. about how refundable tax credits work, and there's been more dodging

Bills: HB1675 , HB3242 , HB1739 , HB3320 , HB3047 , HB4434 , HJR1089 , HB4432 , HB3718 , HB3705

Committee: Senate Rules

Transcript Highlights:

• of the tax year.
• So when you're doing your taxes and you have a credit coming to you because you overpaid your taxes,
• you get that refund out of the state refund account.
• But there was some concern from the Tax Commission that they couldn't pull the advanced tax credit out
• House Revent Tax stands adjourned. House Revenue and Tax stands adjourned.

Committee: House Revenue and Taxation

Transcript Highlights:

• For my federal tax refund, they have averaged an increase of 18% year over year, which I believe the
• But when you combine those two numbers, again, you're approaching almost $4,000 as the average tax refund
• But when you combine those two numbers, again, you're approaching almost $4,000 as the average tax refund
• And with tax refunds, allowing people to have that discretion in money in their pocket.
• And then it manages those refunds going forward and the taxes that we are not increasing their taxes

Transcript Highlights:

• House Bill 2962 removes the statutory time limits and refund caps for claims related to tax overpayments
• The bill also extends unlimited refund rights for members of federally recognized tribes and their former
• wards seeking reimbursement for taxes lawfully collected on tax-exempt reservations.
• Are there people that didn't get their refund that are still wanting to go back and get a refund that
• situation: if a home being purchased with a VA loan does not appraise, the buyer will receive a full refund

Summary: The committee heard and advanced a series of bills, mostly on a due-pass basis. Representative Grego’s bill to keep a prescribed-burn indemnity fund framework alive, with no state cost and hopes of private or insurance funding, passed 6-0 after discussion about wildfire risk and encouraging safer burns. Representative West’s HB 2962, removing time limits and refund caps for certain tax overpayment claims and extending refund rights for tribal members and former wards, also passed 6-0, with the sponsor saying it would apply retroactively. Representative Archer’s HB 3175, as a committee substitute, would begin creating a state nuclear regulatory framework in anticipation of future federal court changes; it passed 4-3. Representative May’s HB 3336 to remove the salary cap on the OMES CIO failed 2-5 and remained in Appropriations and Budget, while his HB 3831 to create a revolving fund for Oklahoma Task Force One equipment upgrades passed 6-1. Representative Wolfley’s HB 3566 raising tag agent title-transfer fees from $2.25 to $3.75 passed 6-1, and Representative Lawson’s HB 3621 to recreate a state data center for census preparation and LUCA support passed 6-1 after he agreed to amend it to be subject to available funds. Other measures advanced included HB 2958, a 9% pay raise for state employees, which passed unanimously 8-0; HB 3047, making LOFT the clearinghouse for statutorily required agency reports, which passed 6-1; HB 4301, strengthening the VA escape clause by requiring earnest-money refunds when a VA-financed home does not appraise, which passed 7-0; and HB 1979, creating a two-year task force to consolidate early childhood programs across agencies, which passed 4-2. The committee also heard a bill allowing the Attorney General’s Office and District Attorneys Council to buy vehicles without going through OMES, and it passed 6-2. After finishing the agenda, the committee announced a short recess before reopening for an Emergency Management budget hearing.

Transcript Highlights:

• And then on page five, it talks about tax incentives.
• is in bill, refundable credit is in not<00:10:06.880><c> bold.
• </c><00:10:13.880><c> Just</c><00:10:14.120><c> for</c> talks about tax incentives.
• Just for talks about tax incentives.
• Um, yes, so right now Senate Bill 1 funded this incentive program that was a refundable tax credit, which

Committee: House Economic Development & Workforce Investment