Transcript Highlights:

• We're in the process of gavl back.
• Um, when this happened, the refunds.
• <01:27:04.960> window transactions and a 90-day refund window transactions and a 90-day refund
• refund window is so important. refund window is so important.
• daily limit and the $90 refund window. daily limit and the $90 refund window.

Keywords: 1191, senate, all

Transcript Highlights:

• Yes, and it's non-refundable. Okay. Thank you very much. Department of Taxation. Yes.
• And it's non-refundable.<00:15:43.920> Non-refundable.<00:15:44.800> Okay.
• non-refundable. Non-refundable. Okay. non-refundable. Non-refundable. Okay.
• <00:16:00.320> No, on a $5,000 non-refundable credit.
• No, on a $5,000 non-refundable credit.

Keywords: 912, senate, all

Summary: The committee opened its Health and Human Services calendar, noted quorum, and first took up HB 194. The chair explained amendments to add an exemption for a person invited by a patient to attend a birth outside an accredited birth facility when no compensation is involved, remove a date reference in section 9, and accept Department of Health amendments. Members raised no objections, and the committee voted to pass HB 194 with amendments. The committee then heard HB 139 on insurance, with the Attorney General flagging possible unlawful delegation issues and suggesting clarifying language, while the Insurance Division stood on written testimony. A number of health organizations and advocates, including HMSA, Hawaii Association of Health Plans, oncology and fertility groups, testified in support. HB 613 on homeless youth drew broad support from state agencies, counties, youth advocates, and community groups; testimony emphasized the need for permanent safe spaces and more attention to unaccompanied minors, with one witness asking for clarity on funding and shelter capacity. HB 71 on a tax credit for family caregivers drew support from AARP, Alzheimer’s and children’s advocates, and several individuals, while the Tax Foundation raised concerns about blank provisions and the cost-effectiveness of administering a small credit. The Department of Taxation said a prior version with a $5,000 nonrefundable credit would have cost the general fund about $397.4 million. HB 716 on health care technology support received strong support from SHPDA, OHIN, and many provider groups, who described it as a one-time investment of roughly $20–25 million to connect rural and neighbor island providers to electronic health records; members questioned how the grant program would be allocated. HB 799 on physician hospital privileges also drew mixed testimony: supporters said it would align Hawaii with updated CMS rules and improve access, especially on Maui, while Maui Health and some members worried it could reduce on-call coverage and hospital safety, leading to discussion of a possible report and sunset date.

Transcript Highlights:

• That information will be evaluated as part of the process currently being gathered.
• Last year, we refunded nearly $67 million to people who entered the system and decided not to continue
• for them to sort of limit human error in the process.
• Siegel is acting as our general consultant and project management to help us in this process.
• I think it had been 10 years since we actually went through that process.

Transcript Highlights:

• This kind of technology and this kind of process.
• We are in the process of electrifying ground equipment.
• This Heavily on manual processes and aging infrastructure.
• It is a competitive application process.
• Adding refundability would allow more.

Summary: The Assembly Budget Subcommittee on State Administration heard several budget proposals from CDTFA, the Board of Equalization, and the Franchise Tax Board. The first panel focused on cannabis, hemp, flavored tobacco, and related enforcement. CDTFA requested ongoing funding to implement cannabis tax changes, enforce the new intoxicating hemp restrictions and flavored tobacco seizure authority, and continue compliance work. The department said it is targeting illicit product, protecting licensed businesses, and using referrals from the public and lawmakers to focus inspections. The LAO supported some of the proposals but urged the Legislature to treat them as part of a longer-term enforcement strategy and raised concerns about the use of General Fund support for cannabis enforcement. Public testimony on the cannabis item largely supported stronger enforcement and funding for the legal market. The committee also heard CDTFA’s request to reappropriate funds for an upgrade to the CROS tax collection system, which would improve taxpayer services, security, and software maintenance without adding new money. A separate CDTFA proposal would make all delivery network companies, such as DoorDash and Uber Eats, marketplace facilitators for sales tax purposes. CDTFA said the change would reduce confusion for restaurants and improve compliance, while the LAO questioned whether the proposal functioned more like a tax increase because it would also capture service fees. Members raised affordability concerns, but the proposal was framed by the administration as a parity and compliance measure. The subcommittee then considered a governor’s proposal for a sustainable aviation fuel tax credit. Finance argued the credit would help decarbonize aviation and support in-state production, while the LAO recommended rejection, citing cost, uncertainty about environmental benefits, possible diversion of diesel excise tax revenues from transportation programs, and concerns about consistency with voter-approved transportation funding rules. Testimony from airlines, labor unions, airports, and refinery workers strongly supported the credit, emphasizing union jobs, refinery conversions, and emissions reductions, while fuel retailers and some others warned about fiscal risk and higher fuel prices. The chair and some members expressed support for the proposal despite the funding concerns. Finally, the BOE presented an IT modernization project for state-assessed property administration, saying the current system is outdated and manual and that a new system is needed to improve accuracy, cybersecurity, and workflow efficiency, especially with a likely increase in workload from new VoIP assessments. The LAO asked for more justification for the timing, but BOE said the urgency stems from aging systems and growing workload. BOE also requested modest funding to implement SB 293 changes to intergenerational property transfers and wildfire relief guidance, which the LAO did not oppose. The Franchise Tax Board began its presentation on the final phase of its Enterprise Data to Revenue modernization effort, describing the project’s rollout across audit, collections, legal, and filing enforcement workloads and noting it is now in a warranty period.

Transcript Highlights:

• These tax burdens are high for these families, and waiting for a possible tax refund in April leaves
• 00:15:52.639> them<00:15:52.800> in<00:15:52.959> a<00:15:53.120> more refund
• Uh, but it's not refundable.
• Uh so if somebody it's not refundable.
• already um um overseeing the processes already um um overseeing the processes of<00:18:41.679>

Bills: HB585

Keywords: Washington County, circuit clerk, compensation, county government, local legislation, 1136, house, all

Transcript Highlights:

• It's not as intensive a process to get the note.
• So our third point, transparency and accountability are inherent in this process.
• And we're searching for ways to allow the public to have greater input into that process.
• We just refunded those probably about a year ago.
• However, Coin Coinflip does support re-examining, uh, the requirement for refunds.

Transcript Highlights:

• These funds are not refundable.
• we have an addendum with non-refundable we have an addendum with your<01:12:35.480> signature
• <01:21:22.520> with went through the hearing process with went through the hearing process
• Where are you in that process?"
• process process my<01:38:29.800> my<01:38:29.960> apologies<01:38:30.440> for<01

Keywords: 1191, senate, all

Transcript Highlights:

• Special language allows appropriation transfers between refund line items.
• The report says it supports refunds processing for various refunds, including sales tax, motor vehicle
• Has all of that been through that process? Yes. Have you got outside help?
• We already have an intake process. So we did look actually at... ...inside the gates.
• We already have an intake process.

Keywords: 1204, all

Transcript Highlights:

• As we go through and as we're all out there, if we overpay, we expect to get a refund.
• As we go through and as we're all out there, if we overpay, we expect to get a refund.
• So we'll go through that process.
• we don't say to a business refund we don't say to a business business<00:02:30.280> or<00:02:
• bill uh so we'll go through that process bill uh so we'll go through that process so<00:04:48.000

Keywords: 1183, house

Summary: The committee took up House File 4, first adopting the H004A1 amendment without objection. The author described the bill as a constitutional amendment intended to create a tax relief account funded from projected budget surpluses, defined as revenues exceeding 105% of projected expenditures based on the November forecast. Supporters framed the proposal as a way to return excess taxpayer money to families, homeowners, and seniors rather than allowing the state to retain or redirect it. Testimony in support came from Ranna Lee of Americans for Prosperity, who praised the bill’s clarity and argued that taxpayers are overburdened and should receive surplus funds back; she also suggested broader tax and budget reforms, including rate reductions and tighter spending limits. Nan Madden of the Minnesota Budget Project testified in opposition, saying the legislature already has authority to use surpluses for rebates or tax cuts and warning that constitutionalizing tax policy would reduce flexibility, weaken accountability, and make it harder to respond to changing conditions, emergencies, or recessions. Members then briefly commented, with Republicans expressing support for returning money to taxpayers and citing cost-of-living pressures and fixed incomes. The committee did not hear a formal department position. At the end of the hearing, Representative Johnson renewed the motion that House File 4, as amended, be recommended to pass and sent to the Ways and Means Committee; the motion prevailed on a voice vote.

Transcript Highlights:

• I'm curious, is this a non-refundable or refundable credit? Pardon, I did get the answer.
• Miss Pollock said it's a non-refundable credit. That was my question, Madam Chair. Thank you.
• <00:59:50.799> or curious is this a non-refundable or curious is this a non-refundable or
• Pollock said it's a non-refundable Pollock said it's a non-refundable credit<00:59:59.760> that
• Senator Johnson Stewart, that not only is this a non-refundable credit, but it is also scalable.

Keywords: 1187, senate, all

Summary: The committee met to hear a presentation from the Commissioner of Revenue on Governor Walz and Lieutenant Governor Flanagan’s tax proposal, with members told no public testimony would be taken because bill language was not yet available. The commissioner said the proposal would lower the statewide sales tax rate by 0.75 percentage points while expanding sales tax to selected professional services such as legal, brokerage, banking, and accounting, with several carve-outs. He emphasized that the plan would not add business-to-business sales taxes, arguing that taxing business inputs leads to tax pyramiding and higher hidden consumer costs. The commissioner said the rate cut would be the first sales tax rate cut in state history and estimated it at about $95 million annually, while the service expansions would raise about $203 million to $205 million annually, for a net increase of roughly $110 million per year. He said the proposal is part of the governor’s broader budget, which he described as addressing long-term structural deficits and funding other priorities such as an R&D credit, an expanded sustainable aviation fuel credit, fraud prevention, and service-member retention bonuses. He also said the carve-outs and exemptions would be reflected in the revenue estimate. Members questioned whether the proposal was truly a tax cut or instead a tax increase, and several asked for a revenue-neutral rate if all or more services were taxed. One member raised concerns about how pro bono legal work with a fee would be treated, and another asked about possible streamlining issues and whether fees are treated as taxes in statute. The commissioner said a fee would be taxable depending on the arrangement and that the department would review the language carefully once drafted. He also said the department would provide more detailed estimates later, including what the rate would be if the tax were made revenue neutral. No votes or formal actions were taken.

Transcript Highlights:

• and more predictability to that process. and more predictability to that process.
• But I could ask my collections division to let me know how frequently we're processing refunds for leases
• <01:26:13.600> refunds<01:26:14.159> for frequently we're processing refunds for frequently
• we're processing refunds for leases<01:26:15.040> that<01:26:15.679> extend<01:26:16.239
• process before? Anybody? Uh yeah. Yeah. process before? Anybody? Uh yeah. Yeah.

Keywords: 1189, house, all

Transcript Highlights:

• I just know what the process is.
• I just know what the process is.
• I just know what the process is.
• I just know what the process is.
• And these hearings process.

Keywords: 958, all

Summary: The speaker outlined Kentucky’s economic development strategy and how the cabinet evaluates and awards incentives. He emphasized using national benchmarks such as Site Selection and Area Development magazines, focusing on real data, competitiveness, and performance-based incentives. He said the state is performing well nationally in investment rankings, and credited the legislature with providing tools that help attract and retain jobs, especially through speed to market, site readiness, transportation, and workforce coordination. A major portion of the remarks described the “anatomy” of an incentive package: first improving sites and infrastructure such as water, sewer, roads, and rail spurs; then using sales tax benefits for construction materials and equipment; then training support through the Bluegrass State Skills Corporation; and finally the Kentucky Business Incentive (KBI) program, which reimburses qualifying expenses from incremental tax revenue. He said incentives are negotiated, data-driven, and targeted toward companies with strong wage levels, training plans, growth potential, and, in some cases, agricultural benefits or industry leadership. He also noted special treatment for heritage communities and said the state has expanded KBI beyond heavy manufacturing to include R&D, headquarters, and service businesses. The speaker also described compliance and oversight. Incentive agreements are written with job, wage, investment, and community-benefit terms, and companies must file regular reports and invoices. Cash incentives can be clawed back if commitments are not met, while tax credits are tied to actual investment and job creation. He said the Revenue Cabinet and Environment and Energy Cabinet play important monitoring roles, and that projects go through application review and preliminary approval by the Kentucky Economic Development Finance Authority before final approval and payment. He closed by thanking legislators for their support and for allowing more flexible, capped, and data-driven incentive tools.

Transcript Highlights:

• Same reporting and filing requirements uniform throughout the state, a refund process, a statute of limitation
• Same reporting and filing requirements uniform throughout the state, a refund process, a statute of limitation
• Same reporting and filing requirements uniform throughout the state, a refund process, a statute of limitation
• Same reporting and filing requirements uniform throughout the state, a refund process, a statute of limitation
• Same reporting and filing requirements uniform throughout the state, a refund process, a statute of limitation

Keywords: Meeting Start: 00:00:13 Roll Call 00:00:24 Approval of Minutes from September Meeting 00:02:10 Presentation of Special Purpose Governmental Entities Report 00:03:19 Presentation of Kentucky League of Cities Legislative Platform for the Upcoming 2026 Session of the General Assembly 00:15:37 Discussion of Centralized Collection of Net Profits and Occupational License Taxes 00:37:05 Adjournment 00:55:53, 958, all

Summary: The committee received reports on special purpose governmental entities from the Department for Local Government and the Fire Commission. DLG staff described SPGEs as limited-jurisdiction political subdivisions and reviewed the department’s registry, reporting portal, compliance monitoring, and planned system upgrades such as a two-way message center, automated noncompliance notices, and tracking for new entities and board expirations. They reported that, as of October 10, 2025, 69% of SPGEs were active and discussed compliance data by cycle, fiscal year, and district type. The Fire Commission reported that fire department mergers have reduced the number of departments by 16 since last year, largely because of volunteer staffing shortages, while financial disclosure compliance had risen to 94%. The commission also noted 509 compliance reviews, 19 in-house inquiries, seven referrals to outside agencies, and one recent federal prison sentence in a theft case. Members asked whether DLG advises SPGEs on tax rates; staff said it only performs calculations and the entities set their own rates. Questions to the Fire Commission focused on whether department reductions meant station closures; officials explained that most changes were mergers that keep physical buildings in place while combining personnel and finances to meet minimum staffing requirements. They said the trend is spread across the state but is especially pronounced in rural areas. The Kentucky League of Cities then presented its 2026 legislative agenda. Its priorities included modernizing city revenue options, increasing equity in road funding, fixing tax increment financing issues, addressing transient room tax collection from web-based platforms, strengthening emergency response coordination, clarifying massage parlor regulation preemption, correcting unintended consequences of House Bill 606, improving newspaper publication rules, and modernizing procurement statutes. KLC also said it supports allowing all cities to collect restaurant tax revenue, wants cities to receive a larger share of road funds and EV-related revenues, and seeks state collection and remittance of any future local sales tax to comply with the Streamlined Sales and Use Tax Agreement. Members asked about best-value bidding, road-fund equity, Airbnb tax litigation, EV prevalence, and disaster funding applications; KLC said cities currently must accept the lowest bid, the road split should better reflect city street costs, the Airbnb tax case remains pending, EV data by locality has not been studied, and allowing cities to apply directly for disaster funds would reduce reliance on county officials. No votes or formal actions were taken beyond approving the September meeting minutes.

Transcript Highlights:

• answering any questions about the dog. non-refundable deposit on the pet.
• Despite being a process that more than 50% of the population will go through if we... ...being a process
• And through this process, I've been stopped in the women's restroom, in the hallway.
• And while this is a normal part of the aging process, menopause can bring on a host of symptoms.
• Her licensing and credentialing process took nine months.

Summary: The committee heard a long agenda of bills, with most measures drawing support from industry, professional, local government, and advocacy witnesses, and several receiving committee amendments before moving forward. AB 8 on hemp and cannabis drew the most extensive debate: supporters said it would close loopholes around intoxicating hemp products, strengthen enforcement, and bring THC products into the regulated cannabis supply chain; opponents, including small cannabis farmers and environmental groups, warned it could undermine Proposition 64’s closed-loop system, harm California cultivators, and reduce tax revenues for youth, environmental, and law enforcement programs. The author said the bill was intended to protect consumers and children and to work further with stakeholders. AB 476 on copper theft was presented as a public safety and infrastructure bill to tighten reporting, documentation, and penalties for scrap metal theft; supporters from cities, utilities, broadband, and recycling-related groups described major losses and outages from copper theft, and the remaining opposition moved to neutral after amendments, with the bill advancing with committee support. The committee also heard AB 985, which would allow nationally certified anesthesiologist assistants to practice under direct supervision of licensed anesthesiologists to address anesthesia workforce shortages. Supporters, including the California Society of Anesthesiologists, medical groups, students, and patients, said it would expand access and bring California in line with other states; nurse anesthesiology groups expressed concerns and sought further clarification, but there was no formal opposition at the hearing. AB 506, aimed at online pet sales, would void contracts that fail to disclose an animal’s origin or veterinary records or that require non-refundable deposits; animal welfare groups said it would curb puppy mill pipelines and deceptive online sales, and there was no opposition. AB 876, on certified registered nurse anesthetists, generated the sharpest health care policy dispute: supporters said it would codify existing practice and clarify CRNA duties, while physicians and medical associations argued it would expand scope too far and reduce patient safety. After a roll call, AB 876 passed the committee 9-0, as amended, to Appropriations. Other bills advanced with broad support after amendments. AB 432, the Menopause Equity Act, would require continuing medical education on menopause-related care for certain physicians; the author and medical experts said the bill addresses widespread gaps in menopause treatment and research, while CMA and ACOG opposed the mandate as an inappropriate CME requirement, though they agreed the underlying problem is real. The bill passed on call, as amended, to Health. AB 759 would allow eligible architectural candidates to use the title “architect in training” to encourage completion of licensure and improve diversity in the profession; it passed unanimously, as amended, to Appropriations. AB 967 would create an optional expedited licensure fee for out-of-state physicians to reduce delays in bringing doctors into California’s workforce; supporters said it would help address shortages and improve patient access, and the bill was presented with support from medical stakeholders.

Transcript Highlights:

• <00:12:26.920> documents for reviewing processing documents for reviewing processing documents
• Well, I don't know if you mean refund to the state from the parent.
• Well, I don't know if you mean refund to the state from the parent.
• They basically need to refund any money.
• process, which has been very long now. process, which has been very long now.

Keywords: 1189, house, all

Summary: The committee received an update from the LBA on three audits related to education programs. Christine Young reported that the special education audit is in report-writing, with 44 of 81 observations completed, and that a draft is expected early in the third quarter with a final report later in the summer. She also said the doorway program audit has a draft report with 12 observations, auditee responses were received May 14, an exit conference was held May 18, and the report is now expected to be presented at the June fiscal committee meeting. The bulk of the discussion focused on the education freedom accounts audit and a proposed expansion of scope. Beulah Skids explained that the original audit, required by the 2022 law creating the EFA program, would be expanded to examine whether students were New Hampshire residents at enrollment and throughout participation, and whether records of educational attainment satisfied program requirements. She described the current work, the draft cooperation agreement being developed with the Department of Education and the Children’s Scholarship Fund, and the department’s concerns about the audit period and the term "educational progress," which the LBA said it would revise. The committee discussed that the expanded work would depend on a written agreement giving the LBA access to needed records, policies, and staff, with the Department of Education potentially serving as an intermediary for data access. Members raised concerns about the scope period and data access. Senator Lang asked that the residency review be limited to the 2024-25 and 2025-26 school years, rather than the broader 2022-25 period, because those years captured the major program expansions; the committee appeared to agree, with clarification that the reference was to school years, not fiscal years. Members also discussed reconciliation of EFA funds, noting that the department has agreed to reopen rulemaking to make reconciliation more frequent so unused funds can be returned to the state sooner. Several members expressed frustration that access to data had been delayed, while LBA staff said the cooperation agreement is intended to prevent further roadblocks and that the AG’s office could review it if needed.

Transcript Highlights:

• process would be modified in this bill. process would be modified in this bill.
• Non-refundable Non-refundable Non-refundable rental<02:53:28.880> application<02:53:29.520>
• >> You're asking about non-refundable pet fees. >> Non-refundable. Yeah.
• be refundable? be refundable?
• about non-refundable pet fees.<04:40:34.080> non-refundable.

Keywords: 1189, house, all

Transcript Highlights:

• Not seeing any through any process.
• forward for that part of the process. forward for that part of the process.
• administratively to make that process administratively to make that process better<00:31:10.399>
• Are there any other things in this process that the agency has really been has learned from this process
• <00:52:41.280> of been has learned from this process of been has learned from this process

Bills: HF4253, HF4257, HF3236, HF4264, HF4149, HF4019

Keywords: boat storage structures, public waters, natural resources, rule amendments, watercraft canopy, PFAS, environmental regulation, manufacturers, public health, product safety, groundwater, water appropriation, water-use permit, water permit, aquifer test, aquifer, well construction, groundwater permit, Department of Natural Resources, DNR

Transcript Highlights:

• And so we're really excited to be at this point in the process of reviewing tax expenditures, where we're
• <00:02:44.080> um<00:02:44.400> of to be at this point in the process um of to be at
• this point in the process um of reviewing<00:02:45.680> tax<00:02:46.000> expenditures
• > credit<00:37:47.040> available It is a non-refundable credit available It is a non-refundable
• You have to use that amount and put that on Schedule M1C to claim non-refundable credits.

Keywords: 1183, house

Transcript Highlights:

• cap allows for we prorrate the refund cap allows for we prorrate the refund the<01:26:59.199>
• No separate application process.
• No separate application process.
• Two have already been granted licenses and are in the process.
• Two have already been granted licenses and are in the process.

Keywords: 1191, senate, all

Transcript Highlights:

• Additionally, the bill clarifies how this refund would interact with the other property tax refunds that
• amount of refund they received from PTR would be subtracted from the refund available under this bill
• property tax refunds that are other property tax refunds that are available<00:01:46.280> to<
• refund available under this bill. refund available under this bill.
• sort of similar to how other tax refunds sort of similar to how other tax refunds at<00:02:47.000

Keywords: 1183, house

Summary: The committee took up House File 4906, adopted the H4906A1 amendment, and heard a staff explanation that the bill would create a one-time property tax refund in calendar year 2026 for residential homesteads and the house/garage/1-acre portion of agricultural homesteads. As amended, the bill would appropriate $4 billion in fiscal year 2027, distribute payments based on 2026 property tax due, include a clawback for delinquent taxpayers, and coordinate with existing property tax refund programs so recipients would not receive more than they paid in taxes. House Research also discussed a disagreement with the Department of Revenue over whether the refund would be taxable federally, with House Research suggesting it would likely be treated as a non-taxable recovery of prior taxes. Public testimony was largely opposed. Eric Bernstein of We Make Minnesota argued the proposal was too large, would create a deficit and force future service cuts, and would disproportionately benefit higher-income homeowners. Nan Madden of the Minnesota Budget Project said the bill would create a major budget hole, threaten funding for health care, food support, schools, and other services, and exclude renters and lower-income Minnesotans. Members echoed those concerns, citing impacts on public safety, rural EMS, hospitals, education funding, and equity, while noting that renters and many seniors would receive nothing. Representative Howard questioned whether the bill was a cautious use of state resources, and Representative Norris said it missed the mark for struggling renters. Chair Davids defended the concept as a way to put money back in people’s pockets and said the proposal was scalable and intended to start a discussion. Representative Wiener strongly supported the bill, saying many homeowners and farmers in his district are not wealthy and need relief from property taxes; he said the bill should be even bigger. No vote on final passage was taken in the portion of the meeting provided, and the committee moved on after testimony and member discussion.