Transcript Highlights:

• tax rate cut uh and I'm using fiscal tax rate cut uh and I'm using fiscal year<00:19:13.919>
• of software it takes detailed analysis of software it takes detailed analysis a<00:49:57.520>
• 27, starting in fiscal 27, and then the revenue increases, or is projected to increase, in fiscal 28
• In fiscal 26, and that appropriation grows to $1.4 million in fiscal 27, and it is ongoing.
• There are estimates that I've read that the... fiscal 28 and 2.7 million in fiscal fiscal 28 and 2.7

Keywords: 919, house, all

Summary: The committee took up House File 2437, the governor’s proposed tax bill, and first adopted the A25-Z42 amendment to put the bill in the desired shape. Commissioner Paul Marquardt of the Department of Revenue then presented the bill as part of Governor Walz and Lieutenant Governor Flanagan’s budget, describing it as a response to budget pressures that would make the tax system more fair and stable while supporting economic development and jobs. Marquardt walked through the bill’s major provisions. These included sustainable aviation fuel policy, repeal of K-12 education credit assignment, elimination of the political contribution refund, expansion of the research and development credit, short-line railroad infrastructure modernization, changes to the state airport fund levy, replacement of attachments and appearances with distribution systems, a narrow personal property tax exception for low-income housing tenants, reduced aquatic invasive species aid, and a 34% reduction in PILT payments. He then focused on the sales tax article, saying it would lower the statewide rate by 0.75% while expanding the base to selected professional services such as accounting, banking, brokerage, and legal services, with business-to-business transactions exempt. He said the proposal would be effective for sales and purchases after September 30, 2025, and estimated a first-year rate-cut impact of about $99 million versus $215 million from the service expansion, while arguing that most households would see a net tax cut. He also noted other changes such as landlord penalty adjustments, a 30% reduction in sustainable aviation fuel incentive payments, repeal of local government cannabis aid, and repeal of the tax filing modernization account. Public testimony began with Kyle Playford of the Financial Planning Association of Minnesota, who strongly opposed the proposed sales tax on professional services, especially financial planning. He argued that financial planning is an essential service for retirement, investment, and long-term financial security, and said the tax would raise costs for consumers, reduce access for middle-class families, small business owners, and retirees, and put Minnesota firms at a competitive disadvantage. The chair then indicated that additional public testimony would continue before member questions.

Transcript Highlights:

• Right now, we rely on third parties to help present that kind of analysis.
• Some of California's public schools are also facing fiscal challenges.
• Third, due to the state's fiscal situation, CSU and UC are facing proposed budget reductions in 2025-
• And with committee staff to provide any helpful documentation on our operational and fiscal needs.
• To the LAO's points of workload analysis and programmatic implications of adding this IT person.

Keywords: 988, house, all

Transcript Highlights:

• Thank you for taking care of the fiscal portion of this bill.
• <00:10:22.400> There economic analysis is warranted.
• There economic analysis is warranted.
• <00:10:30.240> Um kind of complex economic analysis.
• Um kind of complex economic analysis.

Keywords: 1183, house

Transcript Highlights:

• We're here not just to focus on fiscal stewardship, which is our job and is critically important, but
• These policies could have fiscal implications for the state.
• It's now estimated to be above $10 billion as we end the fiscal year.
• Have we looked at that cost-benefit analysis? at all? We have not.
• My first one will be for the LAO in your analysis. To help cover growth in program costs.

Keywords: 988, house, all

Transcript Highlights:

• As the analysis states, we are in respectful opposition to the bill.
• As the analysis states, we are in respectful opposition to the bill.
• Ruff for his analysis on the bill is very thorough and they I just want to thank Mr.
• That being said, I want to address a few points of concern in the analysis.
• I, too, enjoyed the analysis.

Summary: The Assembly Committee on Revenue and Taxation held its second regular hearing of the 2025-26 session and announced that, under reinstated suspense-file rules, every bill on the agenda would be referred to suspense rather than voted on immediately. The committee first heard AB 53, which would create a state income tax exemption of up to $20,000 for military retirees and certain survivor benefits. Supporters, including veterans’ groups, military retirees, and local officials, argued California is the only state taxing military retirement pay in full and that the exemption would help retain veterans and their families. Committee members voiced strong support, but the bill was sent to suspense. The committee then heard several wildfire-related tax relief bills. AB 429 would exempt certain wildfire settlement payments from gross income for victims of fires from 2020 through 2026; the author and a Greenville fire victim described the burden of taxing settlement funds, and rural county and forestry groups supported the measure. AB 97 proposed similar relief for Bobcat Fire settlement payments, and AB 389 would create a personal income tax credit for home-hardening expenses in high fire-risk areas, with Cal Fire and realtor representatives supporting the bill as a way to reduce future losses. Each of these measures drew no formal opposition in the hearing and was referred to suspense. AB 386 would create a tax credit for employers that help full-time employees repay student loans, up to $3,000 per employee per year. Supporters said it would help recruit and retain workers and reduce student debt burdens, while the California Tax Reform Association opposed the bill because it lacked allocation criteria and would reduce General Fund and education revenues. Committee members expressed interest but asked for clearer eligibility standards, and the bill was sent to suspense. AB 490 would allow a deduction for interest paid on qualified personal vehicle loans; the author framed it as relief for families dependent on cars, but opposition again came from the tax reform group, which argued the deduction would mainly benefit higher-income taxpayers. The bill also went to suspense. The committee also heard AB 547, which would create a tax credit of up to $5,000 for IVF and other fertility-treatment expenses. The author and a witness who described a long and costly IVF journey said the credit would help families afford treatment and support parenthood; members responded sympathetically and asked why the proposal was structured as a tax credit rather than a health coverage mandate. Finally, AB 330 would extend the prepaid mobile telephony services collection act through 2031, preserving an 80-cent surcharge that supports 911 and local government revenues; local government representatives and cities supported the extension, and it too was referred to suspense. The hearing ended with the committee adjourning after all measures were held for suspense-file consideration.

Transcript Highlights:

• The culpability is central to the analysis of whether punishment is proportional. Analysis.
• This legislation deals with a culpability analysis for those sentences.
• This legislation deals with a culpability analysis for those sentences.
• year and $188 million next fiscal year, ballooning to more than $500 million annually by 2030.
• This proposal creates a $1.7 billion gap in the state budget for the 2026-27 fiscal year.

Summary: The Senate returned from recess and first handled routine calendar matters, laying several bills on the table or over in their order without objection. The chamber then took up Senate Bill 1400, which addresses sentencing for second-degree murder in response to the Pennsylvania Supreme Court’s Commonwealth v. Lee decision. Senator Street offered an amendment to replace mandatory life without parole with parole eligibility after 25 years and individualized review, but the Senate tabled the amendment by a 26-24 roll call. The bill then advanced to final passage after extended debate over whether it adequately met the court’s constitutional ruling and how it would affect victims, culpability, and retroactivity. It initially passed 31-19, then after reconsideration and a correction to one member’s vote, passed 30-20 and was sent to the House. The Senate next considered Senate Bill 1212, which tightens the handling of sexual assault evidence kits by removing discretionary language that had contributed to inconsistent testing practices. Supporters said it would improve statewide consistency, preserve a survivor’s right to decline testing, and help reduce the rape kit backlog. The bill passed unanimously, 50-0, and was sent to the House. The chamber then moved through additional calendar items, including re-referrals of several House bills to Appropriations and multiple bills being passed over. Later, the Senate took up House Bill 1667 on a supplemental calendar after suspending the rules. The bill became the vehicle for several amendments tied to affordability and tax policy. Senators adopted a back-to-school sales tax holiday amendment, a data-center tax exemption repeal amendment, and a school-choice-related amendment transferring EITC provisions and increasing scholarships by $25 million. Other proposed amendments, including a digital advertising tax and a combined reporting corporate tax reform, were tabled. After further debate on the bill’s impact on electric bills, data centers, and the state budget, House Bill 1667 was agreed to as amended and the Senate recessed.

Transcript Highlights:

• If you look at the very top line there, the state fiscal year, I've broken it out by state fiscal year
• The 10% reduction begins in January of 2028, so that's your state fiscal year 28.
• Cost sharing and co-pays start in state fiscal year 29.
• Six-month eligibility redeterminations start in state fiscal year 27.
• years span 27 months, while our state fiscal year goes from July 1st to June 30th.

Transcript Highlights:

• Mainly for our newer members, I wanted to remind everyone that OSA prepares actuarial fiscal notes during
• session, and our goal there is to deliver that analysis before fiscal committee hearings.
• , and our goal there is to deliver that analysis before fiscal committee hearings.
• We will start working on analysis in preparation for session almost immediately.
• Would you like us to distribute the updated fiscal note directly to all staff members or all committee

Summary: The executive committee approved the October minutes and received brief updates from the Assistant Attorney General and the committee actuary. The actuary reminded members that OSA prepares actuarial fiscal notes during session and said staff would begin work soon on analysis for the upcoming session, including updates related to the COLA bill and other pension measures. Senator Conway asked that updated actuarial materials be shared with committee members as they are completed, and staff agreed to do so. Most of the meeting focused on committee discussion of pension policy issues, especially the ad hoc COLA for Plan 1 retirees and the broader study work on Left 1/Plan 1 topics, including merger and termination-restatement bills such as Senate Bill 5084. Members discussed the need for a COLA, the overfunding of some pension plans, the role of the legislature versus the committee, and the importance of keeping the State Investment Board separate from pension policy recommendations. Several members said the interim work had clarified many questions and would make future legislative decisions easier, while also noting that the committee’s study role had been completed. The committee also reviewed constituent correspondence, which included 15 items, with substantial public interest in the ad hoc COLA and related pension bills. Staff presented the draft interim work plan and proposed December agenda items, including possible education on excess compensation and an update on demographic experience studies. After discussion, members agreed not to hold a December meeting, with the understanding that any remaining informational items could be sent by email. The motion to skip the December meeting passed unanimously, and the committee then adjourned.

Transcript Highlights:

• We've done the analysis. There's a significant gap to address.
• This fiscal year, FY25, is the first fiscal year of the operations of the Office of the Veteran Advocate
• One is around the racial impact analysis. One is around the racial impact analysis.
• We did not include that revenue in our fiscal 26 budget going forward.
• That's fiscal year 2025 as we go into the end of 2025.

Keywords: 995, all

Summary: The hearing opened with remarks from Senate Chair Robyn Kennedy and House Chair Chynah Tyler, who emphasized that the fiscal year 2026 hearing was focused on the Health and Human Services budget, asked members to keep questions budget-related, and noted that no public testimony would be taken. They also highlighted the choice of Doherty Memorial High School as the venue to showcase Worcester’s investment in career and technical education. Committee members then introduced themselves before the first panel, the Executive Office of Veterans Services and the state veterans homes, began testimony. Secretary John Santiago said the governor’s FY26 proposal would support implementation of the HERO Act, which he said is now about 95% implemented, including higher disabled veteran annuities, expanded behavioral health benefits, and other service expansions. He described efforts to reduce veteran homelessness, including nearly $20 million in ARPA-funded housing and outreach initiatives, and said the agency has delivered more than 100,000 supportive services to nearly 8,500 veterans. Leaders from the Chelsea and Holyoke veterans homes reported on staffing, quality measures, electronic medical records, and major construction projects at both facilities, including a new Chelsea campus and the new Holyoke home. Members asked about funding transfers, geographic equity in access to the homes, outreach to women veterans and veterans of color, suicide prevention, Gold Star family support, and the impact of federal uncertainty; Santiago said the homes are now licensed and certified, that the current budget is sufficient, and that the agency is expanding engagement and data collection. The second panel, the Office of the Veteran Advocate, testified that its FY26 request is about $3.3 million, up from the current $2 million, to cover staffing, a larger office, and higher technology costs. Veteran Advocate Bob Notch said the office is a new independent oversight agency created in 2022 to examine systems, coordinate with local veteran service officers, and investigate fatalities or serious harm involving veterans in state care. He said the office’s work depends on research, data, and collaboration with other agencies, and that current funding is only enough for minimum operations. In response to questions, Notch and Deputy Commissioner David O’Callaghan discussed the difficulty of tracking veteran suicides, the need for better data across agencies, and the office’s role as an oversight body rather than a direct service provider. No votes or formal actions were taken during the hearing.

Transcript Highlights:

• SO, THE AGENCY HAD TO TAKE THAT INTO CONSIDERATION AND ITS ANALYSIS.
• THE ANALYSIS IS STILL PENDING. FOLLOW UP.
• AND, AGAIN, THIS IS AN ANALYSIS THAT STILL NEEDS TO BE DONE. FOLLOW UP REPRESENTATIVE CONERLY.
• WOULDN'T THAT ANALYSIS BE INITIATED BY THE RULEMAKING PROCESS?
• AGAIN, SINCE THEY WERE LAST UPDATED IN 2021, I COULD NOT SPEAK TO THE ANALYSIS. I WAS NOT HERE.

Keywords: 999, senate, all

Transcript Highlights:

• The second would be fiscal Analysis and cost methodology, which is a part of the Raigns Act.
• Last year, each agency, when they submit the rules, is required to put in there a cost analysis as well
• as the methodology behind that analysis.
• the first five years of implementation that has to go by statute through our Legislative Office of Fiscal
• It'd be pretty hard to have a fiscal cost of zero when there is a fee increase.

Keywords: 914, all

Transcript Highlights:

• about the health and vitality fiscally about the health and vitality fiscally of<00:29:23.039>
• . analysis. analysis.
• fiscal responsibility. fiscal responsibility.
• co-chair cleor. did request a fiscal co-chair cleor. did request a fiscal note.<01:41:04.480>
• This bill has so we have no fiscal note.

Bills: HF3676, HF3683, HF3395

Keywords: Safe at Home, address confidentiality, domestic violence, sexual assault, stalking, harassment, victim privacy, survivor protection, confidential address, protected address, secret address, identity protection, residential confidentiality, program participant, nondiscrimination, court disclosure, protective order, service of process, driver's license, state ID

Summary: The committee first approved minutes from February 19 and February 26, while skipping the February 24 minutes because of a drafting error that would be corrected later. It then took up House File 3676, a Safe at Home program bill described by Rep. Nash as arising from a constituent’s dangerous identity exposure and intended to tighten protections for participants, including allowing emancipated minors to enroll. Testimony from the Secretary of State’s office explained that the bill would clarify who may apply for a minor, require proof of guardianship, strengthen court findings before a participant’s physical address can be disclosed, increase penalties for harmful disclosure, prohibit discrimination based on participation, require state agencies to designate a Safe at Home contact person, allow use of the Safe at Home card as proof of residence for certain ID purposes, and require judge training. Members raised concerns about federal compatibility, constitutionality of court-related provisions, and the need for a fiscal note on the felony penalty. Several sections were noted as being removed or modified in a later engrossment, and the committee voted to re-refer HF 3676 to the Transportation Finance and Policy Committee. The committee then heard House File 3683, which would direct the state budget forecast to include the estimated cost of fraud. Rep. Nash argued that fraud is a significant but unquantified drain on state resources and said the bill would adapt existing forecast language used for inflation to track fraud costs. Minnesota Management and Budget Deputy Commissioner Anna Mingi testified that fraud is unacceptable and that the agency works to prevent and detect it, but said the twice-yearly forecast is not the right tool for this kind of retrospective analysis. She explained that if fraud is identified, the forecast would reflect reduced spending through program integrity actions rather than a separate fraud-cost line item. The bill was moved and referred to the general register after a roll call was requested.

Transcript Highlights:

• And the fiscal analysis on the bill is as introduced.
• And the fiscal analysis on the bill is as introduced.
• And<01:53:32.480> uh<01:53:32.560> the<01:53:32.800> fiscal<01:53:33.360> analysis
• <01:53:33.840> on<01:53:34.000> the<01:53:34.159> bill And uh the fiscal analysis
• on the bill And uh the fiscal analysis on the bill is<01:53:34.719> as<01:53:35.040> introduced

Keywords: 1191, senate, all

Transcript Highlights:

• fiscal year under this account. fiscal year under this account.
• <00:58:55.720> year fiscal year preceding the fiscal year fiscal year preceding the fiscal
• The full breakdown of the distribution is Table 2 on page 4, and the legislative fiscal analysis estimates
• > analysis And the legislative fiscal analysis And the legislative fiscal analysis estimates<01
• that same analysis with the reseeding. that same analysis with the reseeding.

Keywords: 916, all

Transcript Highlights:

• That was, I think, a much simpler analysis for that program.
• What we're contemplating in this would be much more for the injury analysis and some of the things I
• We don't have an actual fiscal note at the end of this bill, and so we're just trying to get an idea
• I think a much simpler um analysis I think a much simpler um analysis for<00:08:16.800> for
• and some of for as the injury analysis and some of the<00:08:22.920> things<00:08:23.200>

Keywords: 916, all

Transcript Highlights:

• At the bottom of the page is the incidence analysis.
• So this is what an incidence analysis looks like.
• our eighth component of review fiscal our eighth component of review fiscal impacts<00:50:01.760
• <00:53:26.079> impact should be noted that the fiscal impact should be noted that the fiscal
• these figures are pertaining to fiscal these figures are pertaining to fiscal year<00:54:31.920>

Keywords: 1187, senate, all

Transcript Highlights:

• As of the end of last fiscal year, fiscal year 2024-25, the CEC had spent $9.6 million in CalCHAP administrative
• Those individuals are continuing to work on the analysis.
• So they are continuing to do the analysis.
• There may be some need to do some analysis of implementation, but seven positions to do an ongoing analysis
• It's an analysis of all of them.

Keywords: 988, house, all

Summary: The committee first heard a budget item on demand-side grid support and emergency load flexibility funding. The Department of Finance proposed redirecting General Fund money for summer 2026 to the CEC’s Demand-Side Grid Support program and using accumulated CalCHAP interest to support a successor ratepayer-funded demand response program for summers 2027 and 2028. The CEC and CPUC said they are working on a transition from DSGS to ELRP or an equivalent program, while the LAO said the proposal mainly presents a choice between keeping the money in General Fund savings or using it for DSGS. Members pressed the administration on why DSGS should be sunset when it has higher enrollment and lower administrative costs than ELRP, and on whether the state should continue funding demand response at all. The CPUC argued ELRP and DSGS are not directly comparable, said it is pursuing a broader demand flexibility rulemaking, and noted a decision on a successor program is expected in Q3 2026. No vote was taken in the excerpt, but members signaled interest in keeping DSGS funding at the CEC. The second item concerned trailer bill language for the transmission accelerator program under SB 254 and Proposition 4. GoBiz and IBank described a new financing structure for major transmission projects selected through CAISO’s competitive planning process, with about $26 million in administrative resources over five years. The LAO raised no specific concerns but emphasized that this is the Legislature’s first appropriation for a new program and that the final language should clearly reflect legislative intent. Members asked about state liability, ownership, and how the financing would lower ratepayer costs; staff explained that state financing would cover only a portion of large projects and could reduce the amount included in utility rate base, with estimated lifetime savings varying widely. Members also discussed offshore wind transmission needs and asked for an update on related Proposition 4 funding. The final item covered CEC and DPMO budget requests related to petroleum market oversight and supply stabilization. The CEC requested funding for additional positions to implement AB X2-1 and related fuel market monitoring work, while DPMO sought to make a data specialist position permanent. The LAO said it found the staffing requests justified. Members questioned why the work is funded through the Energy Resources Programs Account, whether staff from paused price-gouging work could be reassigned, and what evidence had been found of price gouging or market manipulation. CEC and DPMO said their work on reporting, analysis, and supply stabilization continues, that some staff are still working on related analyses, and that they are preparing further workshops and recommendations. The discussion also touched on refinery closures, gasoline imports, and the state’s changing fuel supply conditions, but no formal action was taken in the excerpt.

Transcript Highlights:

• Uh the fiscal impact um is uh 9.091 million um and then a $10 million reallocation in fiscal year 25.
• in fiscal year 25. in fiscal year 25.
• in fiscal year 2025 and carried forward as a revenue in fiscal year 2026 on line 121.
• year 2025 is extended for one additional fiscal year through fiscal year 2026.
• year 2025 is extended for one additional fiscal year through fiscal year 2026.

Keywords: 1187, senate, all

Transcript Highlights:

• There has not been a comprehensive fiscal analysis of what it will cost the Department of Children and
• There has not been a comprehensive fiscal analysis of what it will cost the Department of Children and
• a bill that has zero fiscal impact.
• That being said, zero fiscal impact still has not only a fiscal impact to Florida's corporations, ...
• As I mentioned before, there's been no bill analysis. There's no economic analysis.

Bills: S0006, S0026, S0206, S0532, S0576, S1012, S1110, S1178, S1192, S1758, S1760, S7046, S7048

Keywords: child welfare, negligence, settlement, injury compensation, Department of Children and Families, motorcycle accident, compensation, Department of Transportation, legal claim, autism, autism spectrum disorder, ASD, special education, exceptional student education, ESE, teacher preparation, educator certification, micro-credential, loan forgiveness, student loan repayment

Summary: The Appropriations Committee met and considered a large agenda of bills, reporting several measures favorably. Early action included SB 6, a settled claim bill involving the Department of Children and Families and the estate of Leila Estrada and Sapphire Williams, which was approved for $3.8 million. The committee also passed a cybersecurity internships bill creating a Department of Commerce program with Cyber Florida, and SB 532, which lets clerks of court retain the full amount of certain excess revenue and clarifies foreclosure-sale procedures. Veterans housing measures, CS for CS for SB 1602 and SB 1604, were approved to create a pilot program and a related trust fund for vacancy relief and risk mitigation for veteran housing. The committee also favorably reported SB 1110 on Medicaid and insurance coverage for orthotics and prosthetics, with emotional testimony from a student and family describing the high cost and importance of activity-specific prosthetics. Members also approved CS for CS for SB 1012 after adopting an amendment that removed inmate emergency and specialty medical service compensation provisions while retaining changes to the contractor-operated institutions inmate welfare trust fund. Another bill, CS for CS for SB 1614, was narrowed by a delete-all amendment to focus on limiting the use of excess fees for new building construction by local governments. All of these measures were reported favorably after brief debate, with some support testimony submitted in writing or waived. The most extensive discussion centered on CS for CS for SB 17, a major Medicaid and public assistance overhaul. The bill would create a Joint Legislative Committee on Medicaid Oversight, allow the Legislature to retain its own actuary, tighten Medicaid program oversight, update encounter-data reporting, set performance standards for managed care plans, revise pharmacy benefit manager rules, and require DCF to implement SNAP fraud-reduction and payment-accuracy reforms, including photo IDs on EBT cards and updated work requirements. It also would direct agencies to seek federal waivers for Medicaid work requirements for able-bodied adults and expanded behavioral health services. After lengthy questioning and testimony, the committee adopted amendments adding a transitional medical benefits glide path for people who gain employment and later lose Medicaid eligibility, and exempting hospice patients with six months or less to live. Supporters argued the bill would improve accountability, reduce fraud, and save money, while opponents warned it would create administrative burdens, increase paperwork, and cause eligible people to lose coverage or food assistance. The committee ultimately reported the bill favorably as amended.

Transcript Highlights:

• We do have the fiscal impact updated FAR; we'll pass that out as well.
• I've been reading through these analyses, and I did have a couple of questions regarding the analysis
• So this analysis was done.
• I know probably for this, they're using that as a—maybe there was some kind of an analysis, trend analysis
• It's just a technical fix with no fiscal impact, so I urge your support. Thank you.