Transcript Highlights:

• I'm a tax director with the accounting firm Eide Bailly, a member firm of the Minnesota Society of CPAs
• I am a CPA and tax manager at CBIZ, where I work closely with Minnesota business owners and their pass-through
• I am a CPA and tax manager at CBIZ, where I work closely with Minnesota business owners and their pass-through

Bills: HF3396

Committee: Senate Taxes

Keywords: property tax, task force, assessment, state revenue, local government

Transcript Highlights:

• Senator Gruters, you're a CPA by profession, so maybe even more qualified to answer this, and you've
• I think as a CPA, I think you would say, yes, that's good math. Thank you, Mr. Chairman.
• voter registration... ...form, kind of like that we do with our Form 6 disclosures, kind of like your CPA
• You know, the bill sponsor, everybody knows, super-intelligent, CPA, always takes on some of the complicated

Summary: The Senate Appropriations Committee met to hear SB 2-C, a major immigration enforcement bill sponsored by Senator Gruters and co-introduced by Senator Fine. The sponsor described the bill as a response to federal immigration priorities and said it replaces a single immigration officer with a State Board of Immigration Enforcement, expands local-federal cooperation, increases penalties for crimes committed by unauthorized immigrants, requires detention in certain cases, broadens information sharing, funds detention-bed expansion and law-enforcement training, and ends in-state tuition waivers for undocumented students. The bill also includes provisions related to sanctuary policies, voter fraud, transport of unauthorized aliens, and driver’s license-related offenses. The sponsor said the bill appropriates roughly $300 million overall, including $250 million for grants and $48 million for the Department of Agriculture and Consumer Services for interdiction and border-related enforcement work. Committee members questioned the bill’s scope, costs, and implementation. Senators focused heavily on the tuition-waiver repeal, asking how many students would be affected and whether the bill would harm students who have long lived in Florida. They also pressed on whether the bill should include stronger E-Verify provisions, how sanctuary-policy enforcement would work, whether local officials could be penalized for policy choices, and how immigration status would be verified in court and jail settings. The sponsor and Senator Fine said the tuition waiver would be removed for undocumented students, that the bill does not address E-Verify, and that the measure is intended to make immigration status a factor in detention and sentencing. Questions also addressed detention-bed capacity, reimbursement rates, and whether corrections staff would receive bonuses or salary increases; sponsors said bonuses are included for participating law enforcement, while broader salary issues would be handled in the regular budget process. Public testimony was sharply divided. Supporters and information-only witnesses, including Sheriff Bob Gualtieri and former officials, said the bill would help Florida coordinate with federal authorities, expand bed space, and close loopholes in existing immigration enforcement. Opponents from the Southern Poverty Law Center, ACLU of Florida, Florida Policy Institute, labor groups, and immigrant advocates argued the bill is unconstitutional, likely to trigger litigation, and harmful to families, schools, and the economy. They warned that the pretrial detention provisions could lead to wrongful detentions and that the tuition changes would reduce access to higher education and cost the state tuition revenue. No final vote is reflected in the transcript excerpt, but the committee continued through public comment and extended the meeting to complete the agenda.

Transcript Highlights:

• Senator Gruters, you're a CPA by profession, so maybe even more qualified to answer this, and you've
• I think as a CPA, I think you would say, yes, that's good math. Thank you, Mr. Chairman.
• of a voter registration form, kind of like that we do with our Form 6 disclosures, kind of like your CPA
• You know, the bill sponsor, everybody knows, super-intelligent, CPA, always takes on some of the complicated

Committee: Senate Appropriations

Summary: The Senate Appropriations Committee took up SB 2-C, a major immigration enforcement bill sponsored by Senator Gruters and co-introduced by Senator Fine. Gruters described the measure as a broad crackdown on illegal immigration that would replace a single immigration officer with a State Board of Immigration Enforcement, create a $250 million grant program for local law enforcement, fund additional Department of Agriculture interdiction staff and facilities, expand pretrial detention for certain unauthorized immigrants, increase criminal penalties, require more cooperation with ICE, and eliminate in-state tuition eligibility for undocumented students. He and supporters framed the bill as a way to support law enforcement, deter illegal immigration, and align Florida with federal enforcement efforts. Committee questioning focused heavily on the bill’s education, detention, and enforcement provisions. Senators pressed Gruters and Fine on why the bill did not address employer sanctions or E-Verify, whether the tuition changes would affect students who had grown up in Florida, how sanctuary-policy enforcement would work, and whether the bill would create practical burdens for prosecutors, jails, and local officials. Gruters said he was open to working on E-Verify in regular session but not to amending this bill, and Fine argued the tuition repeal would apply to undocumented students who had qualified under existing law. Sheriff Bob Gualtieri testified in support, saying ICE bed capacity was still insufficient and that county jails needed more resources to honor detainers. Mark Schlachman of FSU Law offered historical context, noting prior state-federal cooperation efforts and warning of unintended consequences, while several public witnesses opposed the bill as unconstitutional, costly, and harmful to immigrant families and the economy. Opponents from the Southern Poverty Law Center, ACLU of Florida, Florida Center for Fiscal and Economic Policy, Florida Policy Institute, AFL-CIO, and immigrant advocacy groups argued the bill would invite litigation, encourage racial profiling, harm the workforce and higher education, and punish law-abiding immigrants and their families. They emphasized that immigration is a federal matter, that K-12 education must be provided regardless of status, and that removing in-state tuition would reduce access to college and hurt Florida’s economy. Some speakers urged the committee to grandfather current students if the tuition waiver is repealed. The meeting ended with continued public testimony and no final vote reflected in the transcript provided.

Transcript Highlights:

• Some are using qualifications-based selection processes where we are looking at a combination of price
• and qualifications to make the determination on who has awarded these projects.
• And so... ...qualifications-based, iterative type of approach to getting that project done.
• And certainly, we're going to ask for their qualifications.
• What we do here is we bid on these curves, and it's a guarantee, and we do all these qualifications.

Committee: Senate Water, Agriculture and Rural Affairs

Transcript Highlights:

• One, it's helped some land grants to make sure that they're compliant; they're able to hire CPAs to help
• purchase—that was transferred in the 1950s to the Forest Service that qualified, that met the qualifications

Committee: House House Rural Development, Land Grants And Cultural Affairs

Transcript Highlights:

• And I was a CPA at Ernst & Young.
• I graduated from USC, got my CPA, and one of my clients at the time was the Los Angeles Dodgers.
• I graduated from USC, got my CPA, and one of my clients at the time was the Los Angeles Dodgers.

Transcript Highlights:

• I was a CPA at Ernst & Young.
• I graduated from USC, got my CPA, and one of my clients at the time was the Los Angeles Dodgers.
• I graduated from USC, got my CPA, and one of my clients at the time was the Los Angeles Dodgers.

Summary: The Assembly Select Committee on the 2028 Olympic and Paralympic Games held its first hearing at the LA84 Foundation to examine the legacy of the 1984 Los Angeles Games and lessons for 2028. Chair Tina McKinnor and Senator Ben Allen opened by emphasizing the region’s opportunity to build on the 1984 Games’ success, while LA84 Foundation leaders described the foundation’s role in preserving that legacy through youth sports, play equity, and community investment. A youth panelist from Heart of Los Angeles testified that LA84-supported programs helped him stay engaged in sports, build confidence and communication skills, and hope for more community participation and opportunity from the 2028 Games. Former LA Olympic organizing committee officials Richard Perlman and Bob Graziano gave a detailed history of how the 1984 Games were privately financed, used existing venues, relied heavily on volunteers, and generated a large surplus. They said the organizing committee maximized revenue through television rights, sponsorships, and ticket sales, while keeping costs low through disciplined budgeting and community-based procurement. Members asked about equitable economic benefits, volunteer recruitment, ticket access, security, traffic, and funding. Witnesses said the 1984 model involved extensive community outreach, low-cost tickets, and local purchasing, and they urged a structured, deliberate approach to small-business participation and transparency in 2028 planning. Later witnesses focused on the long-term legacy of the 1984 Games. Zev Yaroslavsky argued that the Games succeeded because voters rejected taxpayer underwriting, forcing a private model that protected the city from financial risk, and he said the Games left major cultural and civic legacies, including the LA Opera and broader arts growth. LA84 and Play Equity Fund leaders said the surplus was intentionally used to create lasting impact, including support for millions of youth, research, and policy work. Renato Paiva described how LA84 support helped expand Access Youth Academy and elevate squash as an Olympic sport, and Derek Fisher spoke about the importance of free youth sports and the need to preserve access and opportunity as Los Angeles prepares for 2028.

Transcript Highlights:

• Members, SB 262 takes an important step in addressing the workforce challenges in the CPA profession
• as the Texas economy and the people. population growth, CPAs are needed more than ever.
• flexible pathways to licensing provide students with an alternative pathway to pursue a career. with CPA

Bills: SB5 , SJR3 , HB 11 , HJR72 , HB48 , HB27 , HB144 , HB37 , HB1481 , HB581 , HB1696 , HB2216 , HB 1035 , HB1633 , HB742 , HB754 , HB1689 , HB1690 , HB2669 , HB391 , HB517 , HB1775 , HB 1024 , HB1607 , HB252 , HB1716 , HB1562 , HB4116 , HB1866 , HB1741 , HB2103 , HB2637 , HB2884 , HB3707 , HB503 , HB 1089 , HB1757 , HB2986 , HB972 , SB365 , SB1786 , SB5 , SJR3 , HB14 , HB43 , HB36 , HB26 , HB149 , HB 121 , HB206 , HB136 , HB3114 , HB2733 , HB1732 , HB3700 , HB467 , HB 1130 , HB1846 , HB1442 , HB 1147 , HB2176 , HB2701 , HB805 , HB2890 , HB 1154 , HB1644 , HB2118 , HB1718 , HB2488 , HB2596 , HB2468 , HB484 , HB2578 , HB3204 , HB 1041 , HB307 , HB685 , HB538 , HB2525 , HB3125 , HB2027 , HB2894 , HB3077 , HB 106 , HB18 , HB 11 , HJR72 , HB48 , HB27 , HB144 , HB37 , HB1481 , HB581 , HB1696 , HB2216 , HB 1035 , HB1633 , HB742 , HB754 , HB1689 , HB1690 , HB2669 , HB391 , HB517 , HB1775 , HB 1024 , HB1607 , HB252 , HB1716 , HB1562 , HB4116 , HB1866 , HB1741 , HB2103 , HB2637 , HB2884 , HB3707 , HB503 , HB 1089 , HB1757 , HB2986 , HB972

Keywords: dementia, research institute, Alzheimer's disease, Parkinson's disease, funding, grants, state health initiatives, research funding, state budget, prevention, healthcare, medical research, Dementia Prevention and Research Institute, licensing, reciprocity, regulation, Texas Department of Licensing and Regulation, interstate agreements, tax exemption, intellectual disability

Transcript Highlights:

• And second, by June 1, 2028, the CPA, the State Water Resources Control Board, Regional Water Control
• Third by January 1, 2021, the CPA, the State Water Resources Control Board and DPR will collaborate to

Committee: House Environmental Safety and Toxic Materials

Transcript Highlights:

• So, Senate Bill 192 represents the work of the Kentucky League of Cities, the Kentucky Society of CPAs
• support this legislation as an effort to address the difficulty in finding and affording certified CPAs

Committee: Senate State & Local Government

Transcript Highlights:

• from a wide cross-section of Idaho: attorneys, trust departments, social workers, Health and Welfare, CPAs
• That's attorneys, trust departments, social workers, health and welfare, CPAs, and much more.

Committee: Senate Judiciary and Rules

Transcript Highlights:

• Typically, a CPA firm. and uh transparently. Um as far as and uh transparently.
• </c><00:41:53.080><c> Typically</c><00:41:53.560><c> CPA</c><00:41:54.120><c> firm.
• Typically CPA firm. from the districts. Typically CPA firm.
• But I don't know if there's a non-CPA auditing firm that would do that work.
• Uh, just as a recovering CPA, my license has not been active since COVID because I never kept up with

Summary: The committee took up HB 1563, a special education aid formula bill, after a brief recess. Members reviewed a replace-all amendment that would keep the current reimbursement lag structure but make the bill effective July 1, 2028, with districts beginning to collect the new data in the next biennium. The amendment changes the reimbursement tiers from a dollar-based system to one tied to average per-pupil spending: districts would pay 100% below 2.5 times average per-pupil spending, 85% from 2.5 to 3.5 times, 20% from 3.5 to 10 times, and 10% above 10 times, with the state covering the remainder. Speakers emphasized that the bill is intended as an incremental step to gather better data before any larger expansion of state participation. A major new section would create a risk-based monitoring program for reimbursement claims. Instead of reviewing every claim individually, the department would review at least 20% of districts each year so every district is reviewed at least once every five years, with additional random or targeted reviews based on risk indicators, anomalies, prior findings, or other department criteria. Members discussed whether the audit sample should be district-based or student-based, and whether the bill should more specifically define the type of audit and the meaning of “other” criteria. Department witnesses said the current process already involves confidential information and that the new approach would not worsen privacy concerns; they also said the department would follow federal and state privacy laws and adopt rules to implement the process. Several members supported the bill as a practical first step to improve data collection and eventually expand aid, noting that districts currently do not track lower-cost special education students well. Others raised concerns about the lack of a fiscal note, possible local costs, and whether the new monitoring language gives the department too much discretion. The discussion ended with no vote taken in the excerpt, and members indicated they may need more time to review the final amendment before proceeding.

Transcript Highlights:

• that shows you the distribution of these different aids by fiscal year as well, so you can see LGA and CPA
• So you've listed the long-standing aids: LGA, CPA, and town aid.
• If it's not one-time aid, is that going to affect the dollars that should be going to the LGA, CPA, the
• you've listed the long standing AIDS so you've listed the long standing AIDS lgac<00:59:00.799><c> CPA
• and town jaade okay now down lgac CPA and town jaade okay now down below<00:59:05.280><c> so</c><00:

Committee: House Taxes

Transcript Highlights:

• I also had the CPA license, which is no longer active because I didn't keep up with my CTE, but I've
• There's 41:31-b, which has to do with a part about you can hire a CPA or you can go that route of electing
• has to do with a part about you can<00:43:16.240><c> hire</c><00:43:16.560><c> a</c><00:43:17.040><c> CPA
• <c> can</c><00:43:18.400><c> go</c><00:43:18.640><c> that</c><00:43:18.880><c> route</c> can hire a CPA
• or you can go that route can hire a CPA or you can go that route of<00:43:19.520><c> electing</c><00

Committee: House Education Funding

Transcript Highlights:

• I think you had some questions about her qualifications.
• So, just briefly, she has a finance and accounting degree, and she's also a CPA.
• So just briefly and um qualifications.
• </c> degree from from uh uh she's also a CPA degree from from uh uh she's also a CPA and<01:51:06.239
• </c> that is the um minimum qualifications that is the um minimum qualifications also<02:28:26.240><c

Transcript Highlights:

• The statutory qualification of accounting standards—is that a term that is...” “...qualification of accounting
• My sister is the CPA of the family, not me, so this whole discussion—but I’ll use my MBA and say as follows

Committee: Senate Insurance

Summary: The committee heard testimony on several insurance-related bills. SB 1209 by Senator Allen, sponsored by Insurance Commissioner Ricardo Lara, would give the Department of Insurance stronger enforcement tools when insurers fail to implement corrective actions identified in market conduct or financial examinations. Supporters said the bill would close gaps that allow repeated violations, improve solvency oversight, and protect policyholders; opponents argued CDI already has broad authority and raised concerns about duplicative penalties, due process, and the bill’s scope. Members discussed amendments to limit the bill to legal violations rather than recommendations, apply penalties per exam rather than per policy, and clarify accounting language. The committee voted to send SB 1209 to Appropriations, with the bill placed on call after a roll vote that included one no vote from Senator Niello. The committee also considered SB 1301, which would require more detailed non-renewal notices for residential property insurance, give policyholders time and information to address correctable issues, and restrict certain non-renewal reasons such as claims below deductible or not covered by the policy. Support came from homeowners, fire survivors, and consumer groups who said notices are often vague and leave families unable to keep coverage; insurers opposed the bill, warning that California’s notice period is already among the longest in the country and that the bill could worsen availability and add burdensome reporting requirements. The author said he was willing to reduce the notice period from 180 days to about three months and work on a mitigation-based process. The committee passed the bill to Appropriations, with Senator Niello voting no and the item placed on call. SB 1026 by Senator Gonzalez would tighten regulation of bail fugitive recovery agents by allowing the Department of Insurance to suspend or revoke licenses without a criminal conviction, adding conduct restrictions, and requiring continuous liability coverage and proper appointment notices. Supporters, including Commissioner Lara, said the bill addresses serious misconduct and loopholes that have led to unsafe conduct and weak oversight. Bail industry representatives and crime victims’ advocates opposed the measure, arguing that the required insurance coverage is unavailable or unlawful as written, that the bill would be hard to comply with, and that it could reduce the number of recovery agents and delay justice. The committee moved SB 1026 to Appropriations, with Senator Niello voting no and the bill placed on call. The committee then heard SB 982 by Senator Wiener, the Affordable Insurance and Recovery Act, which would authorize the Attorney General to sue fossil fuel companies to recover costs tied to climate disasters and insurance losses, with supporters framing it as a way to shift some climate-related costs away from policyholders and taxpayers. The author said amendments would remove retroactivity and delay liability until 2032, while supporters from flood and wildfire survivor groups and climate organizations said the bill would help fund recovery and stabilize insurance costs. Opponents from industry and building trades argued the bill was legally vulnerable, would create a de facto tax or liability scheme, and could harm jobs, energy production, and affordability. Testimony on SB 982 was extensive, but the transcript ends before any committee vote or final action on that bill.

Transcript Highlights:

• The statutory qualification of accounting standards—is that a term that is, a term that...
• The qualification of accounting standards—is that a term that is accepted and acknowledged by AICPA,
• My sister is the CPA of the family, not me, so this whole discussion—but I'll use my MBA and say as follows

Summary: The committee heard three major insurance-related bills. SB 1209 by Senator Allen would give the Insurance Commissioner new authority to require insurers to implement corrective actions found in market conduct and financial exams, with penalties for failure to comply. Supporters, including Commissioner Ricardo Lara and his deputies, said current law leaves CDI without a direct way to compel remediation of repeated violations or obtain needed financial information, while opponents argued the bill expands CDI authority too far, could duplicate existing penalties, and should be limited to legal violations rather than recommendations. After discussion, members and the author agreed to narrow the bill through amendments, including tying it to legal violations, applying penalties per exam rather than per policy, and clarifying accounting language; the committee then passed the bill 5-1 to Appropriations, with one member on call. SB 1301, also by Senator Allen, would reform residential property insurance non-renewals by requiring clearer written explanations, giving homeowners a chance to mitigate correctable issues, and prohibiting certain unfair non-renewal bases such as claims below deductible or claims not paid by the insurer. The author and supporters said Californians face unusually high non-renewal rates and often receive vague notices that make it hard to keep coverage, while opponents warned the bill’s original 180-day notice period and reporting requirements were too burdensome and could worsen availability. Senator Richardson said he would support the bill after the author agreed to reduce the notice period to about three months and continue working on a mitigation-based process; the committee then approved the bill 4-1, with one member on call. The committee also considered SB 1026 by Senator Gonzalez, which would strengthen regulation of bail fugitive recovery agents by allowing CDI to suspend or revoke licenses without a criminal conviction, expanding prohibited conduct, and tightening insurance and appointment requirements. Supporters, including Commissioner Lara, said the 2022 licensing law left loopholes that allow misconduct to continue and that the bill would improve public safety and accountability. Opponents from the bail industry and crime victims groups argued the bill requires unavailable or impractical insurance coverage, including coverage for willful acts, and could reduce the number of recovery agents and delay justice. Members raised concerns about the insurance language and availability, and the author said the bill was still being worked on with opposition; the committee passed it 4-1, with one member on call. Finally, the committee heard SB 982 by Senator Wiener, the Affordable Insurance and Recovery Act, which would let the Attorney General seek recovery from fossil fuel companies for climate-related costs affecting the Fair Plan and private policyholders. The author said Californians are paying rising insurance and disaster costs while fossil fuel companies that contributed to climate change are not, and witnesses from flood and wildfire communities and climate policy experts supported the bill as a way to fund recovery and resilience. Opponents, including business and labor representatives, argued the bill would impose broad liability, invite litigation, and harm jobs and energy affordability. The hearing included extensive testimony, but no vote was taken on SB 982 in the portion provided.

Transcript Highlights:

• Uh, gentlemen, so our students will get letters from the CPA.
• It does not guarantee admission, but it means that you have the preliminary qualifications to apply for
• It does not guarantee admission, but it means that you have the preliminary qualifications to apply for

Transcript Highlights:

• but they prepare taxes in every corner of the state for low-income people who meet the income qualifications
• but they prepare taxes in every corner of the state for low-income people who meet the income qualifications
• but they prepare taxes in every corner of the state for low-income people who meet the income qualifications
• giveaway to attendees of the Ryder Cup, at the same time that your spreadsheet carries cuts to LGA, CPA
• ,</c> spreadsheet carries cuts to LGA, CPA, spreadsheet carries cuts to LGA, CPA, local<02:41:52.000>

Transcript Highlights:

• As a retired CPA, I have over 30 years' experience working with small and mid-sized businesses, and I
• After the ACA passed, Medicare and Medicaid qualification requirements still made it challenging to get

Committee: Joint Joint Committee on Health Care Financing

Summary: The Joint Committee on Health Care Financing held a public hearing on 16 bills, with the chairs noting a busy legislative day and asking speakers to keep testimony brief. The committee first heard testimony on Senate 860/House 1405, the Medicare for All bill, with Sen. Jamie Eldridge and many advocates, clinicians, municipal officials, and patients arguing that a single-payer system would make care a right, reduce administrative waste, lower costs, and protect residents from rising premiums, medical debt, and hospital closures. Several speakers cited the Steward hospital crisis, affordability problems, and polling or ballot questions showing public support for single-payer coverage. No vote was taken during the hearing. The committee then took testimony on S. 863, a bill on non-opioid options for chronic pain. Pain specialists, patients, and advocates said the bill would improve care coordination for MassHealth members, expand access to non-opioid medications, require provider education, and collect data on chronic pain. Testifiers described long delays in diagnosis and treatment, stigma toward pain patients, and the need for multidisciplinary care and transportation support. Again, the committee heard testimony only and took no action. A large portion of the hearing focused on H. 1360/S. 869, which would prevent discrimination against people with disabilities in health care. Disability advocates, clinicians, and patients described being denied or delayed care, pressured into DNR orders, or treated based on assumptions about quality of life rather than medical facts. Speakers referenced COVID-era crisis standards of care, discriminatory metrics, and personal stories involving canceled procedures, inadequate accommodations, and poor treatment in hospitals. Committee members thanked speakers for their testimony and said they would review the bill and its implications, but no vote was announced. The committee also heard testimony on H. 1399, an individual Medicare marketplace option for municipal retirees, where supporters said it would give cities and towns a lower-cost alternative for retiree health benefits through HRAs and individual Medicare plans. The hearing then returned to Medicare for All testimony, with additional supporters repeating arguments about cost, access, municipal budget pressure, and the need for global budgeting and universal coverage. The transcript ends with continued testimony and no recorded committee vote or final action on any bill.