Transcript Highlights:

• This bill modifies the property tax valuation for renewable energy and storage projects.
• It eliminates tax breaks as of December 31, 2026.
• The previous year’s tax revenue was $179.2 million.
• It requires no tax credits, no rebates, and no public spending.
• “If the utility is already receiving a tax deduction for the depreciation, then by doubling the depreciation

Bills: HB2099 , HB2263 , HB2264 , HB2330 , HB2341 , HB2492 , HB2757 , HB2782 , HB2843 , HB2889 , HB2912 , HB2915 , HB2918 , HB4025 , HB4100 , HCR2020 , HCR2057

Committees: House Natural Resources, Energy & Water , House House Natural Resources, Energy & Water Committee of Reference

Keywords: water storage, long-term storage credits, groundwater management, drought contingency, Arizona water regulations, Colorado River, replenishment, groundwater savings facility, groundwater storage, underground water storage, active management area, irrigation non-expansion area, Arizona water law, water rights, water replenishment, recharge, water conservation district, multi-county water conservation district, CAP water, Central Arizona Project

Bills: SB61 , SB8 , SB58 , SB60 , SB167 , SB61 , SB8 , SB58 , SB60 , SB167

Committee: Senate Finance and Taxation General Fund

Keywords: school psychologist, school psychology, interstate compact, licensure compact, license reciprocity, portable license, equivalent license, professional licensing, psychology board, school mental health, student services, educational services, interstate practice, reciprocal licensing, background check, continuing education, workforce shortage, military spouse, active duty military, compact commission

Transcript Highlights:

• Was followed, of course, by imposition and collection of city Avalorum property taxes and sales taxes
• Um, with this bill of our property taxes right now, we get about, get about $9 million in property tax
• Um, we'd have to increase our property tax from 0.385 to 0.6643, which would be a 75% increase in taxes
• grab, you know, we want to tax all these people.
• We would have to refund all of the tax money. I know that because our city attorneys told us.

Bills: HB24 , HB950 , HB 1228 , HB24

Committee: House Land & Resource Management

Transcript Highlights:

• Section 21: The authority has the power to issue refunding bonds.
• </c> issue refunding bonds. issue refunding bonds.
• Section 26: Bonds issued by the authority are not subject to taxes.
• . subject to taxes.
• 00:10:54.959><c> bills</c><00:10:56.000><c> versus</c><00:10:56.480><c> current</c> fees as part of tax

Committee: Joint Energy

Transcript Highlights:

• The projected interest rate is 4.9% for tax-exempt and 5.5% for taxable.
• </c><00:25:57.720><c> and</c> Housing Corporation tax-exempt and Housing Corporation tax-exempt and taxable
• and approximately 25 of tax-exempt and approximately 25 million<00:26:32.800><c> of</c><00:26:32.920
• </c> for tax-exempt and 5.5% for taxable. for tax-exempt and 5.5% for taxable.
• This transaction funded certain refunded 2016 Series A, 2016 Series B, 2017 Series A, and 2021 Series

Summary: The committee first discussed and approved a new airport-related project involving two 60-by-80 corporate hangars. Members asked about how the project would generate revenue, and staff explained that hangar rent and fuel sales would help repay the costs, with more than half of the funding coming from the FAA. The project was approved by roll call vote. The committee then approved two large capital pool projects: a $1,715,120 roof replacement and skylight project for the Libraries and Archives building in Frankfort, and a $2,105,400 exterior renovation project for several state buildings, including Health and Family Services, the Kentucky History Center, and the State Office Building. After that, the Kentucky Infrastructure Authority presented one loan increase and five grant reallocations. The loan increase was for Springfield’s wastewater treatment plant project, rising by $262,300 to just over $2.88 million because bids came in higher than estimated. Members asked about the delay between approval and bidding, and staff explained the design, environmental review, and state approval process can take one to two years. The committee approved the six action items, and then received informational updates on additional water projects that required no action. The Cabinet for Economic Development next presented one forgivable loan and 11 KPDI/KPDI EDF grant projects. The loan was a $1 million forgivable loan for the Perry County Economic Development Board to acquire the Coalfields Industrial Building, with repayment forgivable if a project creates at least 75 jobs. The grant projects included site-readiness and industrial development work in Pendleton, Elizabethtown/Hardin, McCreary, Floyd, Marion, Fleming, Graves, Eddyville/Lyon, Caldwell, Mercer, and Johnson counties. Members asked how local match percentages are set and were told they are based on county population and updated every two years; staff also explained that beneficiaries usually provide the match and are reimbursed after submitting costs. The committee approved the action items. Finally, the Office of Financial Management presented two new debt issues and three SFCC debt issues. The new debt items were a Kentucky Housing Corporation bond authorization of up to $600 million for single-family mortgage revenue bonds, including a $100 million initial transaction, and a $5.5 million multifamily conduit bond for 98 apartments in Lexington. Informational items covered University of Kentucky refunding bonds and Turnpike Authority refunding bonds, both of which produced savings. The three SFCC debt issues for Campbell, Edmonson, and Perry counties were then approved by roll call vote. The meeting ended with brief discussion of the upcoming calendar and scheduling before adjournment.

Transcript Highlights:

• Representative Livingston: For my federal tax refund, they have averaged an increase of 18 percent year
• And with tax refunds, allowing people to have that discretion in money in their pocket, so those individual
• The majority of those businesses have under 19 employees, and they will be able to get bigger tax refunds
• And then it manages those refunds going forward and the taxes that we are not increasing, so they can
• taxes.

Summary: The House convened, approved the journal, and spent much of the opening portion recognizing guests and interns from both parties, along with former lawmakers and a newly seated member, Representative Sylvia Allen. The chamber then took up House Concurrent Resolution 2065 honoring the late Alfredo Gutierrez. Members from both parties gave extended remarks about his life as a civil rights advocate, student activist, legislator, and mentor, and the resolution was unanimously adopted and transmitted to the Senate. Family members of Gutierrez were recognized in the gallery during the memorial tribute. The House then moved into Committee of the Whole on the first budget-related measures. On House Bill 4138, the “feed bill”/budget operations measure, Democrats argued the budget favored corporations and data centers over seniors, health care, housing, universities, and vulnerable families, while Republicans defended it as a continuation of prior policy and said it preserved tax conformity and modest agency cuts. After debate and questions, the committee recommended the bill do pass and the House adopted that report, sending HB 4138 to engrossing. The chamber next considered House Bill 4139, the amusement/gaming-related budget bill. Members debated whether it was essentially unchanged from last year’s budget language, with Republicans saying it was a continuation bill and that gaming-related provisions would support rural economies and tourism, while Democrats questioned the broader budget context and its effects on working families. The committee recommended HB 4139 do pass, and the House adopted that recommendation. The House then began debate on House Bill 4140, the state budget implementation bill, focusing on the budget stabilization fund and a proposed government efficiency initiative; discussion was still underway at the end of the transcript.

Transcript Highlights:

• </c> our already taxed health care system. our already taxed health care system.
• ,</c><00:32:19.680><c> important</c> free look period for refunds, important free look period for refunds
• Our data shows that only 48% of consumers receive any refund, and those refunds average just 16% of the
• <01:10:32.640><c> the</c> getting a refund for the getting a refund for the for<01:10:33.960><c> the<
• </c><01:16:53.640><c> because</c> us and they get a full refund because us and they get a full refund

Committee: Senate Commerce and Consumer Protection

Transcript Highlights:

• So just with regard to the refund policy from a takeout $100 in cash and it or, you know, just use an
• ATM machine, is there some sort of a similar refund policy worse if that transaction happened to be
• So what we're doing in my amendment is making them refund any money they obtained through fraud.
• We didn't love the refund provision, but we agreed to it.
• I appreciate all the time that people used to respond to my tax over the weekend.

Committee: House Commerce Committee

Transcript Highlights:

• </c> insurance premium tax revenues. insurance premium tax revenues.
• Um, there's not going to be a refund of your tax liability.
• Um, if the amount allowable as a credit exceeds the tax liability, the excess amount shall not be refundable
• :22:48.319><c> tax.
• </c> &gt;&gt; From the tax point. &gt;&gt; From the tax point.

Committee: House Ways and Means

Transcript Highlights:

• Tax increment financing fix.
• of occupational tax.
• of occupational tax.
• of occupational tax.
• </c> form, but it's up to the tax filer. form, but it's up to the tax filer.

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:

• And the final amount in question for a refund is roughly around $200,000.
• The second is the lack of statutory authority for Rule 61A-4.0371 relating to an excise tax deduction
• The second is the lack of statutory authority for Rule 61A-4.0371 relating to an excise tax deduction
• As you're aware, cigars aren't taxed by the division. They're just subject to normal sales tax.
• Do you anticipate knowing that this has been brought to light any type of refunds then to those that

Summary: The Joint Administrative Procedures Committee reviewed several agency rules and objections under Chapter 120. First, the committee revisited prior objections to Agency for Health Care Administration rules containing sunset provisions. AHCA’s general counsel said the agency amended 26 of the objected rules but declined to amend five others, arguing sunset provisions are lawful, are not themselves rules, and were consistent with a 2019 gubernatorial directive. Committee members questioned that position, especially for licensing and certificate-of-need rules, and urged the agency to consider legislative changes; no formal action was taken on that item during the discussion. The committee then considered an objection to Department of Management Services Rule 60G-1.001 defining the Governor’s Mansion grounds. Committee staff argued the rule is vague and improperly refers to future land acquisitions without updating the rule since 1998. DMS defended the rule as a general definition tied to publicly recorded property and a master lease, but said it would not object if the Legislature chose to codify the definition in statute. After discussion, the committee voted to file the objection. Members also received informational updates from the Department of Environmental Protection on the Solaris state lands inventory system, and from the Florida Gaming Control Commission on its response to the Tampa Bay Downs unadopted-rule litigation, in which the commission said it has stopped relying on the prior tax interpretation and will not promulgate a rule on that issue. The Department of Business and Professional Regulation said it would remove an unsupported cigar wholesale dealer permit reference, repeal an obsolete excise-tax deduction rule, and amend penalty guidelines and an affirmation in its alcohol, beverage, and tobacco rules. Finally, the Division of Administrative Hearings’ interim director discussed case-processing times, possible changes to ALJ status, and whether the Florida Rules of Evidence should apply in administrative proceedings, emphasizing the need to weigh costs, independence, and impacts on pro se litigants. The chair noted this was likely the committee’s final meeting of the year.

Transcript Highlights:

• An expedited permit without a tax incentive would not necessarily be part of it.
• You asked about examples of tax incentive programs.
• It requires refund protections for first-time transactions involved.
• Second, the 72-hour refund provision. This is real consumer protection here with teeth.
• Now, law enforcement tells us that most ...and request that full refund.

Summary: The committee first took up SB 1236, which would condition state economic development incentives on employers at subsidized companies using secret-ballot union elections and prohibiting neutrality agreements. The sponsor said the bill is meant to protect workers and taxpayer dollars, and he noted he would amend the Attorney General enforcement language to allow appeals. Supporters argued it protects secret ballots and transparency, while opponents said it is a form of union-busting, could conflict with federal labor law, and would burden contractors and workers. After debate, the committee reported the bill favorably on a roll call vote, with Senators Bracey Davis, Smith, and Errington voting no and the remaining recorded votes in favor. The committee then heard CS/SB 198, which regulates cryptocurrency kiosks to combat fraud, especially against seniors. The bill requires kiosk registration, fraud warnings, blockchain analytics, transaction limits, receipts, and refund protections for certain first-time transactions involving non-U.S. wallets. Supporters from consumer and senior advocacy groups said the bill would help stop widespread scams, while one industry witness praised the bill’s fraud protections but suggested narrowing the daily limits and new-customer period. The committee reported the bill favorably by roll call vote. Next, the committee considered CS/SB 1356 on dog breeding, pet sales, and breeder registration. The sponsor described it as a work in progress aimed at ending inhumane breeding conditions, improving consumer disclosures, and creating breeder standards and penalties; an amendment removed state oversight of local animal shelters. Pet store representatives supported many animal welfare provisions but objected to the three-day financing waiting period, shelter-space requirements, expanded reimbursement, and litigation exposure. Animal welfare supporters backed the bill, and the committee reported it favorably. The committee also heard SB 1722 on app stores and minors’ access to apps. The bill requires age verification, parental consent for minors, notice of app changes, and enforcement by the Department of Legal Affairs. Supporters said it would better protect children online and help enforce existing age-based restrictions, while opponents warned it could require overcollection of personal data, create privacy and constitutional problems, and duplicate tools parents already have. After debate, the committee reported the bill favorably. Finally, the committee took up CS/SB 422, which would bar use of ADS-B aviation data to calculate or collect certain airport fees, with an amendment adding departures to the covered activities. A pilot supported the bill as a safety and privacy measure, while airport advocates opposed it, saying it would undermine airport finances and force less efficient fee collection methods. The transcript ends during testimony on this bill, before final action is shown.

Transcript Highlights:

• Senate Bill 436 by Senator Cloud, relative to aviation fuel taxes, provide for annual estimates of taxes
• It requires that any recoupment or refund be based solely on actual overpayments or underpayments.
• The bill would authorize certain taxing bodies in West Feliciana Parish to rebate property owners on
• property taxes paid.
• Senate Bill 458 by Senator McMath: local ethics entities, providing for the use of taxes imposed for

Bills: HR188 , HR189 , HR190 , HR191 , HR179 , HR180 , HR181 , HR182 , HR183 , HR185 , HR186 , HR187 , HCR75 , HCR76 , HCR77 , HCR78 , HCR79 , SCR24 , SCR36 , SCR39 , SB64 , SB107 , SB152 , SB185 , SB217 , SB232 , SB278 , SB290 , SB294 , SB320 , SB321 , SB419 , SB424 , SB436 , SB440 , SB468 , SB470 , SB476 , SB482 , SB489 , HCR32 , SCR11 , HB12 , HB42 , HB205 , HB222 , HB267 , HB324 , HB325 , HB350 , HB478 , HB610 , HB617 , HB679 , HB745 , HB749 , HB797 , HB807 , HB821 , HB896 , HB979 , HB992 , HB1000 , HB1024 , HB1050 , HB1166 , HB1172 , HB1173 , HB1193 , HB1207 , HB1218 , HB1223 , SB256 , SB180 , HR1 , HR17 , HCR5 , HCR4 , HCR47 , HB59 , HB74 , HB159 , HB330 , HB364 , HB414 , HB458 , HB525 , HB568 , HB786 , HB1008 , HB1033 , HB1034 , HB1041 , HB1062 , HB1070 , HB1079 , HB1112 , HB1118 , HB1139 , HB1151 , HB1176 , HB1182 , HB1196 , HB1214 , HB1241 , HB87 , HB115 , HB162 , HB368 , HB433 , HB441 , HB447 , HB466 , HB481 , HB741 , HB1242 , HB362 , HB893 , HB990 , HB1007 , HB1153 , HB1243 , SB162 , SB349 , SB350 , SB382 , SB383 , SB127 , SB244 , HB615 , HB864 , HB1103 , HB1175 , HB31 , HB225 , HB608 , HB664 , HB897 , HB977 , HB1003 , HB1160 , HB1180 , HB911 , HB306 , HB366 , HB1161 , HB1230 , HB181 , HB901 , HR20 , HR74 , HB284 , HB393 , HB459 , HB577 , HB582 , HB605 , HB614 , HB682 , HB733 , HB772 , HB773 , HB996 , HB1035 , HB1058 , HB1082 , HB1113 , HB1189 , HB1234 , HB1240

Keywords: hunting dogs, field trials, working dogs, dog training, greyhound protection, Farm Bill, federal overreach, sportsmen, sportswomen, wildlife management, conservation, rural communities, Louisiana hunting, hunting tradition, animal welfare, dog breeders, dog owners, outdoor recreation, Kathy Taylor, musical achievements

Transcript Highlights:

• So, it's kind of tax on tax.
• </c> Taxes Committee. Taxes Committee.
• So, this So, it's kind of tax on tax.
• </c> tax bill. tax bill.
• </c> wasn't strictly a tax provision in a tax wasn't strictly a tax provision in a tax bill.<00:29:09.880

Transcript Highlights:

• </c> reference tax base. reference tax base.
• the tax.
• c><00:21:22.559><c> child</c><00:21:22.880><c> tax</c> tax expenditures related to child tax tax expenditures
• tax ra tax tax from Minnesota income tax ra tax tax rate<00:32:16.240><c> brackets</c><00:32:16.720><
• and tax refund timing.

Committee: Senate Taxes

Bills: H5332 , H5333 , H5358 , H5364 , H5365 , H5379 , H5387 , H5388 , H5416 , S3055

Committee: Joint Joint Committee on Municipalities and Regional Government

Keywords: mayor vacancy, Holyoke, city council, election procedures, municipal governance, residency requirement, elected officials, local government, citizenship, charter amendment, municipal lien, local charges, property tax, nonpayment, Newton, residency requirements, municipal regulation, elected office, Falmouth, Licensing Commission

Bills: HB184 , HB235 , HB546 , HB557 , HB584 , HB747 , HB902 , HB930

Committee: House Health and Welfare

Keywords: charitable pharmacy, healthcare fees, outpatient prescription, exemption, Louisiana Department of Health, sewerage systems, individual systems, community systems, local governance, legislation, installation regulations, protective custody, peace officers, mental health, emergency medical services, involuntary admission, long-term care, healthcare, pharmacy, residents

Transcript Highlights:

• in our Tax Foundation rankings, and we are now in the top 10 corporate tax climate for the first time
• , sales taxes.
• Like how much property tax is being abated, sales tax being abated, you know, what's the training cost
• How much property tax is being abated, sales tax being abated, you know, what's the training cost to
• With the local taxing body, if there are state abatements attached to that, their sales taxes, and we

Bills: HB207 , HB267 , HB300 , HB464 , HB618 , HB853

Committees: House Commerce , House Commerce, Consumer Protection, and International Affairs

Keywords: Louisiana Auctioneers Licensing Board, auctioneer licensing, professional licensing board, board membership, gubernatorial appointments, consumer members, public at large, Public Service Commission district, East Baton Rouge Parish, venue, domicile, licensure requirements, licensed auctioneer, occupational licensing, state board governance, Act 138, home inspectors, licensing, term limits, Louisiana State Board

Transcript Highlights:

• estimates show less than 50% of overpayments are recouped, and UI benefit payouts are expected to exceed tax
• A solvency tax might be imposed in 2028, impacting workers and their employers.

Bills: SB6134 , SB6136 , SB6188

Committee: House Labor & Workplace Standards

Keywords: unemployment insurance, UI benefits, striking workers, strike, labor dispute, retroactive wages, overpayment assessment, overpayment recovery, Employment Security Department, ESD, claimant notice, benefit recoupment, Washington unemployment law, worker notice, federal unemployment tax credit, state unemployment fund, workers' compensation, industrial insurance, premium rates, rate transparency

Transcript Highlights:

• , collected from the vapor tax.
• No one likes to pay taxes. The state doesn't like to pay taxes.
• Employees don't like to pay taxes, and employers don't like to pay taxes.
• against its tax.
• taxes.

Bills: HB2675 , HB2681 , HB2714 , HB2688 , HB2481 , HB2116 , HB1408

Committee: House Appropriations

Keywords: accounts, finance, business regulation, transparency, audits, cannabis, license fees, regulatory framework, revenue generation, legalization, HB 2714, caseload forecasting, food assistance, SNAP, Supplemental Nutrition Assistance Program, state food assistance, budget forecasting, caseload forecast council, caseload forecast supervisor, Washington State