Transcript Highlights:

• headquarters tax credit program.
• headquarters tax credit program.
• liability if the person receiving the tax credit does not have a tax... ...correct?
• liability if the person receiving the tax credit does not have a tax...
• Someone else who has a tax liability, if the person receiving the tax credit does not have a tax liability

Committee: House Budget

Summary: The House Budget Committee met with a quorum and reviewed the state’s tax credit programs, using a distributed packet and taking member questions rather than hearing formal presentations. Representative Mayhew questioned the Department of Economic Development about the Business Facility Headquarters Tax Credit Program. Agency staff explained that the program is limited to headquarters operations, requires a Missouri headquarters to be at least 50 years old, and has only been used by Burns & McDonnell. To qualify, a company must create at least 25 new jobs, make at least $1 million in new investment, and maintain an average of at least $20 million in business facility investment. Staff also said the credit is transferable and sellable, has no annual cap, and currently sunsets on December 31, 2028; a proposal to extend the sunset to 2031 was noted, but the committee discussion did not address that legislation directly. Mayhew said he had intended to offer an amendment or motion related to the credit but would hold off, citing commitments from involved parties to make significant changes next year. Representative Fogle then asked about the broader tax credit motion, confirming that expired credits listed for approval were ones the state no longer had authority to issue, and that the low-income housing and historic preservation caps matched fiscal year 2026 levels. Representative Martin asked whether the packet or motion was changing the separate legislation on the headquarters credit; the chair and others clarified it was not, and that the committee’s action was a routine budget-related tax credit authorization distinct from standing committee legislation. The committee then moved into executive session and adopted the FY 2027 tax credit authorization motion. The roll call passed 21 ayes, 1 no, and 0 present. Representative Mayhew voted no; the remaining recorded votes were in favor.

Transcript Highlights:

• bonds, and it also allows up to 50 million of tax credits to be transferred for the next three tax years
• So what's happened with our solar tax credit is over the last decade or so, we've had a 10% solar tax
• tax credit that's going away.
• We only have our state tax credit. So currently, we have a 10% tax credit, which sunsets in 2032.
• They don't have to pay taxes.

Bills: SB97 , SB55 , SB40 , SB38 , SB120 , SB113 , SB116 , SB117 , SB118

Committee: Senate Senate Tax, Business & Transportation

Transcript Highlights:

• The property tax exemption begins with property taxes levied for collection in 2029.
• The tax applies to the same facilities as the state tax.
• lieu of the property tax.
• The tax must be distributed to any taxing district imposing an excess property tax levy.
• , B&O taxes, and utility taxes.

Bills: HB2521 , HB2249 , HB1796

Committee: Senate Ways & Means

Keywords: firearms, background check, gun control, public safety, legislation, HB 2249, Washington Technology Solutions, WaTech, civil service, classified service, exempt employees, state employment, state personnel, network security, cybersecurity, information technology, IT contracting, data center, systems integration, network engineering

Transcript Highlights:

• The tax applies to the same facility. The tax applies to the same facilities as the state tax.
• lieu of the property tax.
• pay the excise tax.
• The tax must be distributed to any taxing district imposing an excess property tax levy.
• , B&O taxes, and utility taxes.

Summary: The committee first suspended the five-day notice rule and then heard House Bill 2521 on firearm background check fees. Staff explained that the bill would remove the $18 fee cap and allow Washington State Patrol to set fees based on actual program costs, which could be about $33 to $35 per check. Supporters said the change was needed to keep the background check system operating and avoid delays and layoffs; opponents argued it would burden lawful gun owners and amount to an unconstitutional tax or barrier to a constitutional right. No vote was taken in the hearing. Members then heard Substitute House Bill 2475 on language-accessible public programs, which would direct the Office of Equity to develop uniform language-access guidelines, address interpreter and translator shortages, and require agency implementation reporting. Testimony was strongly supportive, emphasizing the need for consistent access for limited-English-proficient residents and the benefits for schools, families, and state services. The committee also heard Second Substitute House Bill 2479 on wage recovery, which would create a wage recovery fund to provide partial advance payments to low-wage workers with meritorious unpaid wage claims and adjust wage penalty provisions. Employers, labor advocates, and legal services representatives largely supported the bill as a bipartisan, worker-protection measure funded by penalties rather than the general fund. The committee next took up Engrossed Third Substitute House Bill 1960 on renewable energy tax incentives, which would replace existing property tax and excise tax provisions with a new state and local renewable energy excise tax structure and related grant programs for local governments and tribes. Counties, utilities, developers, and tribal representatives generally supported the bill’s goal of stabilizing tax treatment for renewable projects, though several witnesses said they wanted amendments to address rates, timing, and late-stage project impacts. The committee also heard Substitute Senate Bill 5932 on alternative jet fuel incentives, which would change the timing and duration of existing tax preferences; supporters said it would provide certainty for emerging sustainable aviation fuel projects, while one refinery sought clarification and a broader county threshold. Later, the committee heard Engrossed Substitute House Bill 2238 on statewide food security, directing the Department of Agriculture to monitor food system performance and develop a statewide food security strategy. Agricultural groups, grocers, anti-hunger advocates, and farmers supported the bill as a coordination effort to improve food access, affordability, and supply chain resilience. The committee then heard Engrossed Second Substitute House Bill 1903, which would create a statewide low-income energy assistance program through the Department of Commerce; supporters said it would address growing unmet need and complement existing utility programs, while opponents said it did not address the root causes of rising energy costs. Finally, the committee heard Engrossed Second Substitute House Bill 2416 on waste-to-energy facilities under the Climate Commitment Act and Engrossed Second Substitute House Bill 2515 on large energy-use facilities (data centers), both of which drew mixed testimony centered on balancing emissions, ratepayer impacts, reliability, and environmental or tribal concerns. No final votes were taken in the hearing.

Transcript Highlights:

• A $2,400 tax deduction? Yeah, that's fine with me.
• Being a $2,400 tax deduction, based on our current tax rate of 4.7%, you will pay $112.80 less in taxes
• Being a $2,400 tax deduction, based on our current tax rate of 4.7%, you will pay $112.80 less in taxes
• In taxes while we still have an income tax in the state of Missouri. It’s for having a baby.
• Montana is an example, I think, in order to avoid certain taxes, one of them probably being income tax

Committee: House Ways and Means

Transcript Highlights:

• </c> energy system in a given tax energy system in a given tax year<00:02:35.840><c> the</c><00:02:35.959
• </c> this bill would provide a maximum tax this bill would provide a maximum tax credit<00:03:03.360>
• </c> sales tax revenue derived from the taxes sales tax revenue derived from the taxes and<00:34:42.800
• tax.
• To my question, does it have a local sales tax? Does Blaine have a local sales tax?

Committee: Senate Taxes

Transcript Highlights:

• You know, we tax our citizens on their businesses, we tax them on their income, we tax them on their
• homes, we tax them on their cars, we tax them on their food, and we tax them on the very clothes that
• Taxes by replacing the revenue that's derived from our state taxes, state-imposed taxes, with the revenue
• All the tax, not just the income. Correct. So at that point, say it's... State-imposed taxes.
• tax.

Committee: House Special Committee on Tax Reform

Transcript Highlights:

• Senator Corm, the Revenue Tax and Taxation Committee will come to order. Mr.
• and accessing the tax credit.
• And just like when we first passed the tax credit program, it took us a year to sit down with the tax
• It's not any more than a double, and taxed accordingly.
• Currently, Oklahoma tax law allows favorable tax treatment for traditional health insurance but doesn't

Bills: SB683 , SB1579 , SB1389 , SB1387 , SB1390 , SB1391 , SB2063 , SB1829 , SB2060 , SB1842 , SB1398 , SB1212 , SB2158 , SB102

Committee: Senate Revenue and Taxation

Transcript Highlights:

• So we deduct—we have to do the gas taxes anyway—from the gross to get that tax.
• tax be remitted on top of >> But that fee would not be tax exempt.
• So we deduct—we have to do the gas taxes anyway—from the gross to get that tax.
• </c> taxed as a whole. taxed as a whole.
• </c> there's taxes on that. there's taxes on that.

Bills: SB59 , SB221 , SB59 , SB221

Committee: House Ways and Means Education

Transcript Highlights:

• Received no tax credits. Here with me today, we're making today.
• The tax...
• There are folks that are impacted when we do a tax exemption or when we do a tax credit—counties, for
• The first is SB 1096, Senator Dodd, on income tax for senior tax credit.
• The first is SB 1096, Senator Dolly, Person on income tax for senior tax credit with the secretary call

Summary: The Committee on Revenue and Taxation met with a quorum and heard five bills, most of them tax exemptions or credits aimed at housing, veterans, and seniors. SB 1096, as amended, would provide a $1,500 tax credit for certain grandparents and other caregivers for tax years 2026 through 2030, with income-based phaseouts, a seven-year carryforward, and exclusions for dependents receiving foster care payments. Members praised the author’s amendments and the bill passed unanimously to Appropriations. The committee also heard AB 672, extending a property tax welfare exemption for community land trust projects that create or rehabilitate low-income housing, and AB 1668, extending for five years the welfare property tax exemption for nonprofit land trusts that protect open space and recreational lands. Supporters for both bills emphasized permanent affordability, stewardship of natural lands, and relatively small public costs compared with the housing and conservation benefits. AB 672 and AB 1668 each passed unanimously to Appropriations, though AB 1668 drew one respectful opposition from the California Teachers Association. AB 2022 would expand the property tax exemption for disabled veteran homeowners, increasing the exemption for low-income veterans to 100% and to 50% of assessed value for others, while preserving current benefits through a loophole-closing amendment. The author and veteran advocates argued the bill would help keep disabled veterans and their families in their homes and make California more competitive with other states. The bill passed 5-0 to the Committee on Military and Veterans Affairs. AB 2641 was placed on the consent calendar and adopted without objection.

Transcript Highlights:

• So it would be January 1, 2026, for the personal income tax, and then the corporate income tax won't
• Over the last decade, this body has cut the state's income tax. The state's income tax.
• We like low taxes, just like anybody else, but we're asking you to vote no on yet another tax cut.
• Some of the tax, a significant portion of the taxes that are used to fund public education, originates
• in the real estate taxes locally.

Committee: All REVENUE & TAX - SENATE

Summary: The Senate Revenue and Tax Committee considered Senate Bill 1, sponsored by Senator Jonathan Dismang, which would continue Arkansas’s phased income tax reductions, lowering the personal income tax rate to 3.7% and delaying the corporate income tax change until the following January. Dismang said the bill was part of a long-running effort begun in 2013 to reduce rates using conservative budgeting and surplus revenue, and he estimated the change would reduce the effective tax burden for a person making $65,000 by about 45%. Committee members supporting the bill emphasized that the measure would not cut state services and argued Arkansas should balance competitiveness with funding essential programs. Several speakers opposed the bill, including a clergy member/social worker, a parent advocating for disability services, representatives from Arkansas Appleseed and Arkansas Advocates for Children and Families, and a community advocate from the Arkansas Coalition of Marshallese. They argued the state should preserve revenue for public schools, health care, housing, food assistance, early childhood education, and supported living services, citing underfunded schools, a waitlist for pre-K, hospital and child care pressures, and the needs of low-income and vulnerable residents. Some speakers said the tax cuts would disproportionately benefit higher-income taxpayers while providing little relief to working families. In closing, Dismang said Arkansas could be both compassionate and competitive and that no essential services would be cut because the state is operating with a surplus. After discussion, Senator Dismang moved do pass, Senator Petty seconded, and the committee approved SB 1 by voice vote. The committee then adjourned.

Transcript Highlights:

• RS 33664 proposes the implementation of a state property tax for the state property tax...
• This is a property tax increase, a state property tax? Representative Raibold. Mr.
• I am not for any property tax increase and especially not for a state property tax.
• I think... tax increase and especially not for a state property tax.
• And I would just suggest that any kind of tax, is... that any kind of tax, any type of property tax change

Committee: House Revenue and Taxation

Transcript Highlights:

• He does not need a tax break. Who needs a tax break?
• Is sunset this tax.
• There are different philosophical approaches, I think, to taxes and to tax bills.
• bills as mechanisms for handing out tax breaks and tax advantages and tax giveaways to their own sort
• Raise taxes. Just keep raising taxes.

Transcript Highlights:

• The millionaire's tax is really about long-term fiscal sustainability, long-term tax reform.
• Any shorter-term taxes, like the cigarette tax or anything else that's still on the table?
• tax, people on Medicaid.
• tax, people on Medicaid.
• estate tax.

Summary: Senate and House Democratic leaders held a post-cutoff media availability to review the first half of session and outline priorities for the remainder. They said both chambers made substantial progress on protecting Washington from federal overreach and on affordability, citing measures on ICE access and notice, private spaces, housing expansion, medical debt interest caps, senior property tax relief, working families and small business tax credits, and proposals to phase out sales tax on services. They also highlighted that the House moved nearly 200 bills, about 80% with bipartisan support, and said the chambers are now processing each other’s bills and preparing for a fast-paced final stretch. A major focus was the “millionaire’s tax” and related tax relief proposals. Leaders said the governor’s suggestions, including a sales tax holiday and diaper relief, were welcome and that the updated revenue forecast gives the budget more breathing room and reserves, though much of the new revenue is offset by caseload growth and federal cuts. They said the tax package is intended to support long-term fiscal sustainability and affordability, and that House members will continue shaping the bill in committee. They also discussed a separate proposal to tax large employers whose workers rely on Medicaid, saying it is being considered in light of new federal requirements to track Medicaid employment data, while noting concerns from employers and nonprofits. The conversation also covered several bills that stalled or were delayed. Leaders said the JR bill did not advance because it lacked votes, though support and stakeholder engagement increased this year. They said child welfare bills and Senator Wilson’s proposals were paused after stakeholder concerns, while Representative Fitzgibbon defended the House’s approach to child safety and said lawmakers are still working on the issue. Other topics included the transmission and cultural resources bills, where a late procedural request to read a bill in full disrupted plans to move multiple measures together, and a tort-liability bill that passed the Senate and is expected to continue in the House with amendments. They also addressed the 0.05 impaired-driving bill, the Left Plan 1 pension proposal, the farmworker unionization bill, and the initiative-related bill, with several of these measures described as still under discussion or lacking enough support to move this year.

Transcript Highlights:

• But our CPAs, our accountants, our tax preparers, our software developers that make software tax programs
• Some of those you've heard during the campaign, the presidential campaign, about no tax on tips, no tax
• on overtime pay. ...presidential campaign about no tax on tips, no tax on overtime pay, car interest
• progressive tax system that taxes the lower-income individuals at a lower rate to now what we have is
• a flat tax system.

Transcript Highlights:

• tax loophole.
• tax nonresidents.
• Tom Yamach from Tax Foundation. Tom Yamach from Tax Foundation.
• paying the tax.
• from Tax Foundation.

Committee: Senate Ways and Means

Summary: The committee took up House Bill 422, relating to school impact fees. The Education Committee recommended passage with amendments, and Ways and Means concurred. The amendments would repeal the construction fee component of the school impact fee while retaining the land impact fee and in-lieu fee requirements, remove related statutory language, exempt certain developments from school impact fees, raise the unit threshold for satisfying the land component to 100 units, require the School Facilities Authority to adopt rules and policies, and require a report to the Legislature on the effect of repealing the construction portion of the fee. The measure was also given a sunset date of June 30, 2029, with the committee report to note that the changes are intended to test the efficiency and efficacy of the fee structure and could be made permanent if the report supports that outcome. The committees adopted the recommendation, with one senator initially voting no and then changing to yes after the amendments were explained. The meeting also included a separate hearing on House Bill 1155, concerning procurement for Department of Transportation projects and construction manager/general contractor procurement. DOT testified that it supported the concept but wanted to narrow the bill, saying the current language was too broad and that the goal was to allow more innovative procurement while preserving selection safeguards. The State Procurement Office said it supported the bill’s language but was willing to work with DOT on alternative wording. Several construction-related organizations, including subcontractors, iron workers, elevator constructors, and building trades representatives, opposed the bill, arguing that exemptions from the procurement code would weaken protections such as retainage, equality, and prompt payment and could invite favoritism or corruption. In response to those concerns, the chair proposed amendments limiting the exemption to DOT, narrowing the qualifying contracts, adding a two-year sunset, requiring a report after the first year, and clarifying that project management could not be procured under the section. The amended recommendation passed, though several members voted with reservations. A separate item, House Bill 476, was briefly called up at the end of the agenda, with a recommendation to pass with amendments to increase a rate from 7.25% to 8%, but discussion was not completed in the portion of the transcript provided.

Transcript Highlights:

• Existing property tax law already provides that the property tax base-year value of real property that
• The current tax credit is set to expire in 2027, and this bill will extend the tax credit for another
• They have paid taxes a year after they are due. Wasteful spending on low-yield tax collection.
• They have paid taxes a year after they are due. Desk, computer, they have paid taxes.
• A year after they have to keep on the reporting and keep on paying the tax upon the tax already that

Summary: The Assembly Revenue and Taxation Committee met after several delays while waiting for the Senate to finish its floor session, and the chair announced the committee would begin once a quorum was established. The committee then heard a series of tax-related bills, with most measures being held for suspense except SB 87, which was voted out. The chair also welcomed newly appointed committee member Assembly Member Juan Carrillo. SB 359 would clarify that county-run transit systems qualify for existing sales and use tax exemptions on transit fuels such as diesel and compressed natural gas. Senator Nilo and Placer County testified that the bill would correct an inequity affecting counties operating their own transit services, especially rural counties, and would not create a new state revenue loss because the tax had not been consistently collected. Support came from the California Transit Association and the California State Association of Counties; the bill was sent to suspense. SB 603 would allow county boards of supervisors in disaster-affected counties to extend by up to three years the five-year deadline for transferring a property tax base-year value to replacement property. The author and supporters, including the California Assessors Association and the California Association of Realtors, said the measure would give local governments flexibility to address post-disaster rebuilding delays. SB 293 would extend the deadline for filing intergenerational property transfer claims from six months to three years for disaster-impacted homeowners, with testimony focused on helping families in Altadena and preserving generational homes after the Eaton Fire; the committee discussed possible refinements and the bill was held in suspense. SB 353 would extend the farm-to-food-bank tax credit through 2032, with support emphasizing food security, waste reduction, and the program’s documented results; it too was sent to suspense. SB 723 would raise the threshold for property tax exemptions on low-value properties, with the author arguing it would reduce administrative costs and ease burdens on small businesses, and the committee asked for technical work before the bill was held in suspense. SB 785 would create a $5,000 tax credit for durable medical equipment used by children with complex medical conditions, with supporters saying it could prevent hospitalizations and help families keep medically fragile children at home; it was also sent to suspense. SB 87, which would extend the sales tax exemption for volunteer fire department fundraising activities for five more years, passed the committee on a 5-0 vote and was sent to the Assembly Appropriations Committee.

Transcript Highlights:

• tax on overtime.
• </c><00:04:19.760><c> on</c> it's no tax on tips and no tax on it's no tax on tips and no tax on overtime
• </c><00:05:06.240><c> the</c> don't tax the overtime or don't tax the don't tax the overtime or don't
• </c> overtime are not taxed. overtime are not taxed.
• </c> the highest taxed in the country. the highest taxed in the country.

Transcript Highlights:

• Today our hearing will cover the Governor's Tax Proposals, Franchise Tax Board, California Department
• personal income tax payers are limited to deducting no more than $10,000 of state and local tax SALT
• In doing so, tax liability is shifted from the individual's personal income tax to the business entity
• As a result of the change, some taxpayers will pay more in state taxes. taxes while others will pay less
• EDR 1 brought new tax processing systems and validation for our personal income tax returns.

Transcript Highlights:

• </c> what we carried in the Senate tax what we carried in the Senate tax Omnibus<00:04:33.400><c> last
• one unit of government with sales taxing one unit of government with sales tax<00:11:44.519><c> for<
• </c><00:12:25.600><c> the</c> again we turn around and we tax the again we turn around and we tax the
• </c> providing a construction sales tax providing a construction sales tax exemption<00:14:02.560><c>
• ><c> of</c><00:18:56.640><c> taxes</c><00:18:57.159><c> taxes</c> surrounding this issue of taxes taxes

Committee: Senate Taxes