Transcript Highlights:

• Foyle provides relative to the time period to appeal a notice of assessment or the disallowance of a refund
• Foyle provides relative to the time period to appeal a notice of assessment or the disallowance of a refund
• COST and the Tax Foundation both do grading of different states' tax policies.
• I think it's good tax policy for our state and will continue to move us forward, so I hope I can get

Bills: HR118 , HB1120 , SCR11 , SB73 , SB89 , SB128 , SB149 , SB180 , SB191 , SB196 , SB238 , SB318 , SB340

Committee: House Ways & Means

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, tobacco tax, excise tax, smokeless tobacco, vapor products, public health, FDA, risk-proportionate, tax credits, higher education, workforce development, brain drain, economic incentives, SB 73, Act 10, Act No. 774 of 2024

Transcript Highlights:

• And so if this bill modernizes Idaho's housing policies, it provides another responsible opportunity
• And so if this bill modernizes Idaho's housing policies, provides another responsible opportunity for
• My name is Reese Empi, and I am a state policy manager with Pacific Legal Foundation.
• Is that your company's policy, or is that some kind of a standard used throughout the industry? Mr.
• Representative Skog: ...to pay more than $500,000 in fines and refunds over allegations of deceptive

Committee: House Business

Transcript Highlights:

• about chambers, specifically the Tempe Chamber, and whether or not it would be covered under your policy
• It requires the purchaser be offered a prorated refund if the terms of the digital goods license change
• It requires the purchaser be offered a prorated refund if the terms of the digital goods license change
• I try to meet with anybody who have a very open door policy.
• I'm the senior public policy manager with Lyft.

Committee: House House Commerce Committee of Reference

Summary: The Commerce Committee heard and acted on multiple bills. HB 2192, a child influencer bill, would require compensation for minors featured in monetized content to be placed in trust, create a process for minors or adults to request takedown of content, and add restrictions on sexualized depictions of minors. The sponsor and Google supported it as model legislation; members raised questions about compliance, age 13 access to earnings, and removal rights at 18. It passed 9-0 with 2 present. HB 2501, an agency bill conforming Arizona’s appraisal management company definition to federal law, also passed unanimously 11-0. HB 2693, which revises bona fide association rules to allow self-funded multiple employer welfare arrangements through statewide chambers or business leagues, passed 8-1 after an amendment; one member cited possible federal preemption in opposing it. HB 2010, the digital goods disclosure bill requiring clearer “buy/purchase” language and prorated refunds when access changes, passed unanimously after amendment, with supporters calling it a consumer protection measure and retailers warning about compliance burdens and possible preemption. The committee then considered HB 2279, which would exempt commercial river outfitters in Grand Canyon National Park from liability for injuries or deaths arising from inherent risks of river trips, while preserving liability for gross negligence or intentional misconduct. Supporters said it aligns Arizona with other western states and reflects existing federal oversight; opponents argued it could violate Arizona’s anti-abrogation clause and improperly define inherent risk. The bill passed 7-4. HB 2690, which would tighten unemployment insurance eligibility by requiring more work-search actions, weekly reporting, and pre-claim data cross-checks, drew strong opposition from advocates who said it would add red tape and harm eligible claimants; supporters said it would reduce fraud and encourage work. It passed 7-4. HB 2310, clarifying that qualified marketplace contractor agreements may be terminated unilaterally by the contractor, passed 10-0. The committee also approved HB 2555, requiring retail businesses with physical locations to accept cash for purchases of $100 or less and prohibiting cash fees, after an amendment exempting rentals and mobile home vendors; supporters emphasized access for unbanked consumers and small purchases, while one member objected that businesses should self-govern. It passed 10-0. HB 2199, which requires RV park managers to complete education on landlord-tenant laws similar to mobile home park managers, passed 7-0 with 3 present after testimony from homeowner advocates and park groups in support. Finally, HB 2459 was introduced at the end of the meeting; it would allow landlords to pass through utility charges actually imposed by providers and add an administrative fee for submetering, but the transcript cuts off before testimony or a vote on that bill.

Transcript Highlights:

• uh next is Anna eie from agriculture research<00:09:49.839><c> and</c> research and research and policy
• <00:09:51.680><c> in</c> policy in policy in support<00:09:53.640><c> Kathy</c><00:09:54.120><c> gole
• on, Senate Bill 184 relating to the deposit beverage container program increases the deposit and refund
• value for beverage deposit and refund value for beverage containers<00:15:49.800><c> from</c><00:15:
• I think the amendment for this policy is good, to increase it by a nickel.

Summary: The Senate Agriculture and Environment Committee heard five bills on January 24, 2025. SB 1 would phase out disposable air filters and require reusable air filters by 2030; testimony was limited, with one supporter urging clearer definitions of fiberglass and paper and several opponents listed, and the committee later deferred the bill indefinitely for lack of support testimony. SB 13 would create an aquaculture investment tax credit beginning in 2026; state agencies and several industry groups supported it, while the Tax Foundation raised concerns about loose definitions, internal inconsistencies, and blanks that made the bill hard to estimate or vet. The committee passed SB 13 with amendments and technical changes, and deferred its effective date to July 1, 2015 as stated on the record. SB 177 would shift aquatic livestock import and movement permitting to the Department of Agriculture’s Animal Industry Division, require a risk-based assessment and biocontainment standards, and seek a $1 million appropriation for research and staffing. The Department of Agriculture said the bill would help expand aquaculture while managing risks to native species; aquaculture and farm groups supported it, while Animal Rights Hawaii was listed in opposition. The committee passed SB 177 with amendments, blanking the appropriation for committee report consideration, and deferred its effective date to July 1, 2050. SB 184 would raise the beverage container deposit and refund from 5 cents to 10 cents. Supporters said the higher deposit could improve recycling and environmental outcomes, while opponents, including the Tax Foundation, cited fraud concerns, the program’s existing fund balance, and practical challenges in redemption; the Department of Human Services also noted potential impacts on blind vendors. The committee took the bill up but deferred decision-making until Monday, January 27, 2025, at 10:01 p.m. in Room 224. The committee also heard SB 250, which would increase the income tax credit for interisland transportation costs for agricultural products. Agricultural and industry witnesses supported the bill as a way to offset rising shipping costs and preserve access to markets, while the Tax Foundation preferred direct appropriations over tax credits and objected to missing bill details. The committee passed SB 250 with amendments from the Department of Agriculture and deferred its effective date to July 1, 2050. Separately, a joint hearing on SB 240, the Right to Farm bill, drew mixed testimony: the Department of Agriculture supported further study and raised concerns about the bill’s fragmented approach, while farm, cattle, and other industry witnesses split between support for protecting customary Native Hawaiian subsistence farming and opposition to excluding CAFOs and certain business structures. No vote was taken on SB 240 in the portion provided.

Transcript Highlights:

• A disabled veteran credit continues to grow in terms of refund dollars, as you can see.
• So the refund dollars, I had shown the refund dollar slide.
• So the rent-a-refund, I just—we put this in, and not huge dollar amounts, but still, that amount did
• One is federal tax policy. The 45Q absolutely comes into play.
• And the extraction tax exemption is not applied to a stripper well unless a policy, a new policy like

Committee: Joint Tax Reform and Relief Advisory Committee

Summary: The committee met to receive updates from the Tax Commissioner’s office on property tax relief programs and related compliance work. Commissioner Brian Croshys reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting that the Homestead program expanded significantly after HB 1158, that some households are “adjusting out” of eligibility as incomes rise, and that the committee may want to consider indexing income thresholds. Members asked for additional data on bracket breakdowns, possible costs of eliminating income limits for seniors, and how many households are zeroed out by the combined programs. Croshys also discussed the simpler administration of the disabled veteran credit, the growth in participation, and the heavy workload and auditing safeguards built into the new primary residence credit system. He said the department found no material compliance findings and that the program is designed to be digital-first, with county auditors and the Tax Commissioner’s office both involved in review and notification. The committee recessed for lunch and later reconvened, with the chair noting that more detailed PRC information would likely be available at a September meeting. Shelly Myers then presented the statewide property tax increase, or “zero growth,” report and the 2025 statistical report. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and which jurisdictions showed the largest percentage changes in countywide, citywide, school district, and park district levies. In the statistical report, she summarized recent trends in assessed values: agricultural values remained relatively flat, while residential, commercial, and centrally assessed property values increased over the past five years. She also reviewed statewide tax levies by property class and clarified that centrally assessed growth figures were annual averages. Members discussed how shifts in land use and annexation can make it appear that tax burdens are moving from ag to residential/commercial property. Myers then summarized the interim study on the 3% levy limitation under HB 1176, saying most counties complied without budget changes, while some used hiring freezes, deferred purchases, or reserve funds; 23% of counties had to reduce levies, and the affected funds were mainly general, road and bridge, and weed control. She said 12 counties reported zero new growth in the data and that 35 counties reported not using all of their cap. The committee also received an oil tax presentation from Croshys on the stripper well extraction tax exemption. He outlined the number of active stripper wells, the production and revenue implications of the exemption, and projections for future biennia under different tax scenarios. He said the exemption represents substantial savings to operators but also corresponds to production tax revenue that would otherwise be collected, and he emphasized that future outcomes depend on oil prices, well counts, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly answered a question about why Red River wells have a different production threshold than Bakken wells, explaining it was tied to completion costs and lateral length. The committee then heard from Charlie Gorecki of the EERC, who presented an analysis of typical Bakken well decline curves and argued that most oil is produced before a well reaches stripper status, but that keeping wells open and investing in refracturing or other interventions can recover additional production. No votes were taken during this portion of the meeting; the main actions were receiving reports, asking for follow-up data, and scheduling further discussion for a later meeting.

Transcript Highlights:

• A disabled veteran—this continues to grow in terms of refund dollars, as you can see.
• So the refund dollars—I had shown the refund dollar slide. Then we've got the number of recipients.
• One is federal tax policy. The 45Q absolutely comes into play.
• So then, from a policy standpoint, that well can again become a stripper well.
• And the extraction tax exemption is not applied to a stripper well unless a policy, a new policy like

Summary: The Tax Reform and Relief Advisory Committee met with a quorum, approved the March 17, 2026 minutes, and heard a lengthy update from Tax Commissioner Brian Croshys on property tax relief programs. He reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting increased relief after House Bill 1158 and House Bill 1176, but also discussing how some households “income adjust out” of eligibility over time. Members asked about indexing income thresholds, expanding eligibility by age alone, simplifying administration, county-level notices, and whether the county and state systems could be streamlined. Croshys said the programs are heavily used, largely administered at the county level, and that the department is still refining compliance and reporting; he also said there were no material findings or overarching concerns in the latest review. The committee agreed more detailed PRC information would likely come back in a September meeting, and the chair announced an afternoon recess for lunch before later reconvening. Shelly Myers then presented the statewide property tax increase report, the zero-growth report, and a statistical report on property values and tax levies by class. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and identified counties and cities with the largest percentage changes in growth or decline. She also summarized recent trends: agricultural values remain relatively flat, while residential, commercial, and centrally assessed values have risen over the last five years; in 2025, residential property accounted for the largest share of statewide property tax levies, followed by commercial, agriculture, and centrally assessed property. Committee members asked about unusual zero-growth figures, the effect of annexation and land-use changes, and whether the 3% levy cap was forcing political subdivisions to use reserves or defer spending. Myers said many counties complied by using reserves, delaying capital projects, or limiting increases, and that some counties had not used their full cap. The committee then moved to the stripper oil extraction tax exemption. Commissioner Croshys reviewed the state’s oil tax structure and estimated the revenue impact of keeping stripper wells exempt from extraction tax while still paying production tax. He said the exemption saves operators hundreds of millions of dollars over a biennium, while the state still collects production tax on those wells. He also discussed projected impacts if the exemption were changed for future wells and noted that future outcomes depend on oil prices, production declines, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly explained the historical difference between the 35-barrel and 30-barrel thresholds for certain wells, citing differences in completion costs and lateral lengths. The committee then heard from EERC CEO Charles Gorecki, who presented an analysis of oil well life cycles and said most oil is produced before wells reach stripper status, but that refracturing or other reinvestment can significantly extend production and keep wells above the threshold for years.

Transcript Highlights:

• School Board, Consolidated School District, for not exceeding $38.89 million of general obligation refunding
• Item 35 is the consideration of Resolution No. 2 for not exceeding $425 million of GO refunding bonds
• to refund the Series 2016 bonds and tender other outstanding bonds for savings.
• for not exceeding 425 million of GA Refunding Bonds to refund the Series 2016 bonds and tender other

Summary: The State Bond Commission met on May 21 with a quorum present and approved the April 16 minutes. The commission then reviewed and approved a large slate of local government and public authority financing requests, including election propositions for the November ballot, water and sewer infrastructure projects, fire protection and recreation district bonds, school board financing, and several refunding transactions. Most items were found to meet technical requirements and were approved on motions by Speaker DeVillier and seconded by Senator Talbot. Among the more notable items were the East Baton Rouge City-Parish refunding bonds for the Greater Baton Rouge Airport District, the City of Kenner’s retroactive approval request tied to a convention center agreement with GMB Basketball LLC, a Louisiana Housing Corporation financing increase for the Federal City Building 10 affordable housing project, and preliminary approval for the Northwest Louisiana Finance Authority’s Petro Tower redevelopment in Shreveport. The commission also approved financing for Southern University’s Scott’s Bluff student housing project and the Crescent City Schools/Harriet Tubman Charter School project. The Crescent City Schools item prompted questions about how MFP funds are used; staff explained that lease payments would support the bonds and that MFP funds are generally split between educational expenses and facilities-related costs. The commission received six monthly cost-of-issuance reports, which required no action, and a status update on the state debt schedule. It also approved Resolution No. 2 authorizing up to $425 million in general obligation refunding bonds to refund the Series 2016 bonds and tender other outstanding bonds for savings, with pricing tentatively set for June 16 and closing for June 30. During other business, New Orleans City Council President J.P. Morel thanked the commission for its role in helping address the city’s fiscal crisis and for approving a charter amendment election item aimed at strengthening budget oversight. The meeting adjourned after no further business.

Transcript Highlights:

• Care and the Disability Policy Consortium.
• I'm the policy lead for Seed.
• So these policies include policies that facilitate career readiness and work-based learning opportunities
• So these policies include policies that facilitate career readiness and work-based learning opportunities
• That there's some, like, policy issues.

Summary: The Disability Employment Subcommittee met with SEED (the State Exchange on Employment and Disability) staff for a presentation on state disability employment policy options and possible collaboration with Massachusetts. After roll call, the committee approved prior meeting minutes and heard an inspirational quote from Jane Goodall emphasizing that every individual matters and can make a difference. Members then introduced themselves and described their roles in disability employment, accessibility, state government, and advocacy. SEED staff Katya Alpanis and Dina Klumkina explained that SEED provides technical assistance, research, peer-state examples, and policy resources to help states advance disability employment. They outlined seven policy areas, including career readiness and work-based learning, behavioral health and retention, stay-at-work/return-to-work supports, employer recruitment and accommodation tools, disability-owned business development, interagency coordination, and state-as-model-employer strategies. They shared examples from other states such as Kentucky, Virginia, Alaska, Washington, Minnesota, New Jersey, Illinois, Colorado, New York, and others. In response to questions, they clarified that PEAT has been refunded and is expected to return online, and that SEED’s role is policy support rather than implementation of accessibility requirements. Committee members discussed Massachusetts-specific interests, including digital accessibility, existing state efforts, and prior SEED engagement with Massachusetts agencies and legislators. Members raised concerns about upcoming Medicaid work requirements and the risk that people with disabilities could fall through the cracks, and asked whether SEED could help inform state policy responses. The group identified two likely project areas: a Massachusetts state-as-model-employer roadmap and a youth/young adult employment and volunteer pipeline, potentially linked to transition supports and civic engagement. SEED agreed to follow up with briefs and a questionnaire, and the committee planned an offline follow-up discussion to narrow priorities and develop a scope of work. No formal votes beyond approving the minutes were taken.

Transcript Highlights:

• I'm chair of the policy committee.
• I'm the policy lead for Seed.
• So these policies include policies that facilitate career readiness and work-based learning opportunities
• So these policies include policies that facilitate career readiness and work-based learning opportunities
• in building those policies and moving them forward.

Summary: The Disability Employment Subcommittee met with roll call, approved prior meeting minutes, and shared an inspirational quote from Jane Goodall about the importance of every individual. Members then introduced themselves and their roles, including state disability advocates, providers, and commission members, before hearing a presentation from Katia Alpanis and Dina Klumkina of the State Exchange on Employment and Disability (SEED). SEED described its role as a technical assistance and policy resource for states, focused on sharing best practices and examples from other states to expand employment opportunities for people with disabilities. The presentation outlined SEED’s seven policy areas: career readiness and work-based learning, behavioral health and work, stay-at-work/return-to-work supports, employer recruitment and retention tools, entrepreneurship and disability-owned business development, interagency coordination, and state government as a model employer. Examples from other states included scholarship and transition supports in Kentucky and Virginia, stay-at-work programs in Alaska and Washington, accommodation funds in Minnesota, procurement and small business initiatives in New Jersey and Virginia, and model employer efforts in Colorado, New York, and Tennessee. Members also asked about digital accessibility and PEAT; SEED said PEAT has been refunded and that SEED can help with policy-level questions and peer examples, but not implementation of accessibility requirements. Discussion then shifted to possible Massachusetts projects. Members raised concerns about upcoming Medicaid work or civic engagement requirements and how people with disabilities might fall through the cracks, and they asked whether SEED could help Massachusetts use existing documentation, such as IEPs, to reduce barriers. The group identified two main areas for follow-up: a Massachusetts “state as a model employer” roadmap and a youth/young adult employment and volunteer pipeline, potentially linked to transition services and apprenticeship opportunities. SEED agreed to provide Massachusetts-specific analysis and two briefs, one on career readiness policies and one on state-as-model-employer strategies, and the subcommittee planned an offline follow-up meeting to narrow priorities and develop a scope of work.

Transcript Highlights:

• </c> Ed Policy. Senator Abeler. Ed Policy. Senator Abeler. Thank<00:21:27.280><c> you.
• </c> intent for this bill is to be policy intent for this bill is to be policy only<00:43:07.960><c>
• It is policy only.
• So, this the OIG uh policy bill.
• And that is the OIG policy bill.

Committee: Senate Health and Human Services

Transcript Highlights:

• I was just wondering, on page three of the bill, refundable credit is in not bold, so that's already
• just wondering on page three of the just wondering on page three of the bill,<00:10:03.520><c> refundable
• </c><00:10:04.320><c> credit</c><00:10:04.920><c> is</c><00:10:05.360><c> in</c> bill, refundable credit
• is in bill, refundable credit is in not<00:10:06.880><c> bold.
• Um, yes, so right now Senate Bill 1 funded this incentive program that was a refundable tax credit, which

Committee: House Economic Development & Workforce Investment

Transcript Highlights:

• This will enable the committee to holistically consider proposals before us to better prioritize policy
• AB 976 would establish a tax credit program to provide a non-refundable tax credit to small retailers
• while preserving criminal justice reforms that make communities safer and avoid mass incarceration policies
• According to the Public Policy Institute of California, over 56% of Latino and over 63% of Black renters
• The Public Policy Institute of California stated that Black rental households were twice as likely as

Summary: The Assembly Committee on Revenue and Taxation met and announced that, under its suspense-file rules, every bill on the agenda would be referred to suspense because each had a fiscal impact. The chair also reminded attendees to submit position letters in advance for inclusion in the bill analysis. A quorum was established and the committee then heard six bills, all of which drew support testimony and no opposition testimony in the room. AB 814 would exempt law enforcement pensions from state income tax to encourage retired peace officers to remain in California and support recruitment and retention. AB 918 would create a targeted income tax exemption for pay earned by local first responders deployed under mutual aid during declared emergencies, with supporters saying it would help sustain disaster response and reward extraordinary service. Both bills were backed by police and public safety organizations and were referred to suspense. AB 976 would create a nonrefundable tax credit for small retailers in disadvantaged communities to help pay for security equipment in response to retail theft and violence; members discussed whether the bill should be broader and how it related to Proposition 36 and crime policy. AB 984 would allow state tax deductions for contributions to CalABLE accounts, with testimony from CalABLE representatives and families describing the program as an essential savings tool for people with disabilities. AB 1282 would create a deduction for out-of-pocket medical expenses up to $5,000 through 2030, and AB 838 would raise California’s renter’s tax credit from $60/$120 to $2,000 for eligible filers. Each of these bills was also referred to the suspense file, and the committee then adjourned.

Transcript Highlights:

• </c> coverage, we have had in our policies coverage, we have had in our policies since<00:19:04.960><
• Did you refund them their services.
• in</c><00:24:14.080><c> the</c> policy coverage policy just in the policy coverage policy just in the
• </c> maybe have gone beyond what the policy maybe have gone beyond what the policy limits<00:24:42.480
• ><c> one</c><00:37:02.160><c> of</c><00:37:02.240><c> the</c> policy was changed at one of the policy

Transcript Highlights:

• The superintendent will be charged with a felony for not fulfilling the provisions of that policy.
• The governing board will be held liable for not... ...fulfilling the provisions of that policy.
• The governing board will be held liable for not passing the policy. Okay, thank you.
• the Governing Board will be held liable for not passing the policy.
• contractors, and other related entities to identify their zero-estimated-exposure policies.

Summary: The caucus reviewed a large Minority Caucus Calendar and moved quickly through many bills, with staff often noting whether items were unanimous, party-line, or pulled from consent. Early items included HB 2130 on ADOA personnel financial systems, HB 2749 on felony sentence-completion designation, HCR 258 on Medicaid claim audits, and several agency or board continuation bills. Members also discussed HB 2745 on legislative subpoenas, HB 4027 naming Loop 202 the Charlie Kirk Highway, HB 2601 on Interstate 11 studies, and a number of education, health, labor, and public safety measures. Several bills were pulled from consent or flagged for later discussion, including HCR 258, HB 4027, HB 2375, HB 2601, HB 2408, HB 2444, HB 2923, HB 2182, HCR 2048, HB 2750, HB 2765, HB 2838, HB 4043, HB 2290, HB 2940, and others. Testimony and caucus debate focused on a range of policy concerns. Members objected to bills involving school strikes, weapons detection systems, public records fees for legislators, union activity, school safety felony penalties, and restrictions on school clubs. Education bills drew extended discussion, including HB 2423 on automatic advanced math placement, HB 2478 creating a student outcomes commission, HB 2579 for free school meals, HB 2992 on child sexual abuse prevention, HB 4041 on spending authority for low-reading-performing districts, and HB 4043 requiring CPR/AED training. Health and professional regulation bills also prompted debate, including HB 2408 on nursing board investigations and expungement, HB 2444 on pharmacist testing authority, HB 2697 on expired opioid antagonists, and HB 4010 establishing a genetic counselors board. Members raised concerns about fiscal impacts, stakeholder opposition, and whether some measures were unfunded mandates or needed more amendment work. The caucus also discussed immigration, labor, and public safety measures, including HB 2416 for DPS local border support, HB 2811 on obstructing governmental operations during lawful arrests, HB 2862 on unlawful masking penalties, HB 4070 on nonprofit incorporation restrictions tied to offenses, and HB 4117 creating a crime for disturbing religious services. Water, energy, and land-use bills were reviewed as well, such as HB 2099, HB 2263, HB 2330, HB 2341, HB 2492, HB 2757, HB 2782, HB 2912, HB 2918, and HCR 2020. The meeting ended with announcements, including an Affordability Award for Brian Garcia and a March 12 breakfast update on the Colorado River, before adjournment.

Transcript Highlights:

• We are in the very last day of the Revenue and Stabilization Tax Policy Committee.
• It was just good tax policy.
• It was great tax policy, actually, because history proved that it was great tax policy, but At the time
• And refundability to the property owner is really important.
• And this is what our current tax policy looks like.

Committee: Joint Revenue Stabilization & Tax Policy Committee

Transcript Highlights:

• It's a refundable tax credit, if you understand what a refundable means.
• It's a refundable tax credit.
• Just like, I enjoy talking to all of you because, you know, we're all sort of in the policy world and

Summary: The subcommittee met to approve the January minutes and then heard an update from Undersecretary of Labor and Workforce Development Josh Cutler on apprenticeship expansion in the Healey-Driscoll administration. Cutler described apprenticeship as a key workforce tool, especially for sectors with labor shortages, and highlighted growth in early education, health care, banking, bio, and human services. He noted the administration’s milestones and supports, including reaching 10,000 registered apprenticeships, expanding the registered apprenticeship tax credit (RATSY), lowering program fees, adding apprenticeship liaisons, and issuing Grow grants to help employers start programs. Members focused on how apprenticeship could better serve people with disabilities and human services employers. They raised examples such as sterile processing, radiology, PCA services, developmental disability supports, and community college partnerships, and asked how smaller or lower-paid providers could afford to participate. Cutler explained that apprentices are W-2 employees, programs must include on-the-job learning, related instruction, mentorship, and progressive wages, and employers largely design their own programs. He said the state can support through tax credits, grants, and intermediaries such as trade associations or disability organizations that help employers navigate the process. The discussion also covered employer outreach, the role of intermediaries, and possible collaboration with community colleges and organizations like Commonwealth Corporation. Cutler said Eastern Bank did not currently have a program but could be a potential partner, and he confirmed that the RATSY credit is $4,800 per apprentice, with a cap and online application process, and that it can be stacked with the disability employment tax credit. The subcommittee agreed to follow up with Cutler’s team, identify a few priority occupations, and consider a targeted panel or information session to help expand apprenticeship opportunities for people with disabilities and in human services.

Transcript Highlights:

• And at the end of the year, we do a true-up of those expenses and refund any unexpended monies back to
• Refund any unexpended monies back to the boards. Thank you.
• And at the end of the year, when we do a refund, we true up the expenses of what it costs to run the
• This is a policy change that should get stakeholder input so we can understand the consequences.

Bills: SB507

Committee: Assembly Government Affairs

Transcript Highlights:

• Not all of them are refundable. This one would be refundable.
• Not all of them are refundable. This one would be refundable.
• This one would be refundable.
• </c> state revenues and policy and so forth. state revenues and policy and so forth.
• </c><01:13:49.040><c> that</c> establish a deeply unfair policy that establish a deeply unfair policy

Committee: House Taxes

Transcript Highlights:

• I currently serve as the policy director at Initiate Justice.
• I bring 20 years of legislative and public policy experience to my role.
• I think it's a good policy bill.
• My name is Nisha Nair, and I'm a policy analyst at the California Budget and Policy Center, a nonpartisan
• We didn't want to refund 100% as was brought up.

Summary: The Assembly Committee on Revenue and Taxation convened with a quorum, reviewed housekeeping rules for testimony and position letters, and reminded the public that bills with revenue impacts over $150,000 would be sent to the suspense file rather than voted on immediately. The chair noted that no bills on the agenda would be eligible for a vote that day because they would automatically be referred to suspense. The committee then heard several tax-related measures, with testimony generally split between bill authors/supporters emphasizing affordability, public safety, or conservation, and opponents arguing the proposals were inefficient tax expenditures better handled through existing programs or direct budget funding. AB 1565 proposed a $5,000 tax credit for small businesses that hire formerly incarcerated people within a year of release and keep them employed for at least six months. Supporters said the bill would reduce recidivism, help small businesses manage hiring risk, and save the state money by avoiding incarceration costs; one witness described personal experience overcoming a felony record. The California Tax Reform Association opposed the measure, arguing employment tax credits are ineffective and that existing programs are more targeted. Members from both parties expressed support, but the bill was referred to suspense. The committee also heard AB 1596, which would create a five-year sales tax holiday for infant car seats; AB 1668, which would extend a welfare tax exemption for land trust-held open space; AB 1690, which would expand the Young Child Tax Credit to families with older children; AB 1698, which would create a tax credit for small restaurants that comply with food handler certification requirements; and AB 1620, which would allow a deduction for homeowners’ insurance premiums on primary residences. Supporters framed these bills as relief for families, small businesses, and land conservation efforts, while opponents repeatedly argued the tax code should not be used to subsidize these costs and that existing programs or market solutions were preferable. Each bill was ultimately referred to the suspense file, and the committee adjourned after completing the agenda.

Transcript Highlights:

• I currently serve as the policy director at Initiate Justice.
• I bring 20 years of legislative and public policy experience to my role.
• I think that it's a good policy bill.
• My name is Nishi Nair, and I'm a policy analyst at the California Budget and Policy Center, a nonpartisan
• We didn't want to refund 100% as was brought up.

Committee: House Revenue and Taxation