Transcript Highlights:

• We've had income tax cuts. We've had tax credits that we have awarded and not only awarded those.
• Parent tax credit that siphoned money away from possibly being invested in public education.
• That's money that can't be appropriated to anything other than those tax credits.
• If we want to save money again, we could address the tax credits.

Bills: HB3057 , HB3130 , HB4113 , HB3310 , HB3314 , HB3985 , HB4486 , HB3040 , HB3407 , HB4343 , HB2981 , HB3764 , HB3765 , HB3767 , HB3982 , HB3321 , HB3322 , HB3323 , HB4126 , HB4130 , HB4170 , HB3345 , HB2941 , HB3062 , HB3244 , HB3298 , HB2977 , HB3304 , HB3299 , HB3297 , HB4260 , HB3906 , HB3648 , HB3319 , HB2933 , HB3544 , HB1322 , HB4104 , HB4105 , HB4106 , HB4107 , HB4108 , HB3974 , HB3134 , HB3055 , HB3115 , HB3471 , HB3497 , HB3500 , HB3505 , HB3755 , HB4202 , HB4226 , HB4236 , HB4139 , HB4144 , HB4422 , HB4423 , HB4317 , HB4321 , HB4322 , HB3176 , HB3239 , HB3263 , HB3673 , HB3794 , HB3796 , HB4265 , HB4266 , HB2123 , HB3048 , HB2445

Keywords: government reporting, information technology, child welfare, environmental policy, state agency compliance, gender transition, minors, health services, punitive damages, parental rights, health care providers, voter registration, voter eligibility, felony disenfranchisement, restoration of voting rights, formerly incarcerated, reentry, parole, probation, supervision

Transcript Highlights:

• They live in Montgomery County, Texas now. And they've been trying to have a baby.
• She's a county employee. The county doesn't provide IVF treatment.
• the county where the victim resides.
• or in multiple counties.
• The district attorneys are... aware of this and the district attorneys in Smith County and Harris County

Bills: HB201 , HB272 , HB618 , HB 1094 , HB 1142 , HB201 , HB272

Committee: House Pensions, Investments & Financial Services

Keywords: financial crime, card fraud, motor fuel theft, law enforcement, criminal activity, skimmers, prevention, training, credit card fraud, debit card fraud, prosecution, illegal possession, state law, HB 618, Texas insurance code, IVF, in vitro fertilization, fertility treatment, infertility coverage, government employee health benefits

Transcript Highlights:

• On line 66 is a new excise tax on social media companies.
• </c><00:14:28.279><c> Um</c> excise tax on social media companies.
• Um excise tax on social media companies.
• property</c><01:58:33.280><c> tax</c> Counties are facing a property tax Counties are facing a property
• County work is property tax paying.

Committee: Senate Taxes

Transcript Highlights:

• If these tax cuts expire, our employees will face a direct pay cut through higher tax taxes, making it
• impact of the estate tax, or as many call it, the death tax.
• to Cutting Taxes.
• It's about avoiding tax cuts. tax hike.
• They're going to be paying significantly higher taxes. taxes.

Committee: Senate Small Business and Entrepreneurship Committee

Keywords: joint hearing, small business, Tax Cuts and Jobs Act, economic recovery, tax relief, job creation

Summary: In this joint hearing of the House Committee on Small Business and the Senate Committee on Small Business and Entrepreneurship, the primary focus was on the importance of making the Tax Cuts and Jobs Act of 2017 (TCJA) permanent. The chair emphasized that small businesses are crucial for the nation's economic recovery, especially in the wake of current federal policies perceived as detrimental. Witnesses shared their experiences and highlighted how the tax cuts facilitated job creation and business expansion, stressing the need for continued support through ongoing tax relief measures. The meeting included discussions about the economic implications of the TCJA's potential expiration, with members voicing their concerns regarding how this could impact small businesses and the broader economy.

Transcript Highlights:

• This is a general excise tax All right.
• </c><01:53:14.400><c> tax</c><01:53:14.560><c> base</c> construction jobs and excise tax base construction
• jobs and excise tax base etc. etc. etc.
• Could you explain what you project to be the amount of general excise tax that would be exempted?
• What you project to be the amount of general excise tax that would be exempted?

Transcript Highlights:

• House Bill 2967 is a constituent request bill, and it exempts from motor vehicle excise tax vehicle ownership
• They calculated the average excise tax amount of $882 per vehicle.
• They calculated the average excise tax amount of $882 per vehicle.
• Could they do that under this and do it tax-free? There's no, in this bill, there's no limit to it.
• lot of property as they're approaching the end of their life without having to worry about estate taxes

Bills: HB2936 , HB2967 , HB3627 , HB3721 , HB4132 , HB4303 , HB4478 , HB4322 , HB4227

Summary: The House convened, took the roll, offered an invocation, led the Pledge of Allegiance, and recognized the nurse of the day, Stephanie Cooper. Members also adopted motions related to a multi-day adjournment request and received several guest introductions, including students, athletes, family members, and constituents in the galleries. The chamber then considered and passed several bills. HB 2936 clarified that certain offenders may not adopt children, including in surrogacy-related situations; it passed 71-0. HB 2967 exempted certain vehicle title transfers between guardians and children or grandparents and grandchildren from motor vehicle excise tax; it passed 69-10. HB 3627 added the State Committee of Blind Vendors to the list of public bodies allowed to meet by video or teleconference and passed 70-2, with the emergency clause also approved. HB 3721 created a survivor-benefit option for children of unmarried public safety officers who die before retirement after qualifying for benefits; it passed 77-3, and the emergency clause was adopted. Additional measures passed included HB 4132, a data protection bill, by 77-0; HB 4303, extending the deadline for municipalities to publish ordinances, by 70-0; HB 4478, raising the daily deposit threshold for school activity funds from $100 to $500 while requiring weekly deposits, by 73-5; HB 4322, removing the requirement that a funeral director in charge also be a licensed embalmer/director, by 61-17; and HB 4227, protecting the legal rights of child sexual abuse victims, which was amended with cleanup language and then passed with no recorded nays. The House then adjourned until Monday, March 23 at 1:30 p.m.

Transcript Highlights:

• House Bill 57, an act relating to sales and use tax. Representative Fister.
• House Bill 57, an act relating to sales and use tax. Representative Fister.
• House Bill 57, an act relating to sales and use tax. Representative Fister.
• House Bill 133, an act relating to severance taxes. Representative Gu.
• House Bill 133, an act relating to severance taxes. Representative Gu.

Transcript Highlights:

• Keyes, who has decades of experience in the tax policy world. Mr.
• Keyes spoke about the importance of permanently extending and building on the. the Tax Cuts and Jobs
• and businesses, as well as provide additional middle-class tax relief.
• Keyes, meanwhile, is fully committed to extending the Republicans' 2017 tax cut for billionaires and.
• We want to make sure that there's a tax code that gives everyone in America the chance to get ahead,

Committee: Senate Finance Committee

Keywords: nominations, William Kimmett, Kenneth Keyes, Commerce Department, Tax Policy, economic agenda, trade, tax cuts, public testimony

Summary: This meeting of the committee was centered around the consideration of nominations for two key positions: William Kimmett as Undersecretary of Commerce for International Trade and Kenneth Keyes as Assistant Secretary for Tax Policy at the Treasury Department. Members were given the opportunity to provide remarks on the nominees, with discussions revealing contrasting views on their potential impact on U.S. economic policy. While some members expressed support for the nominees, highlighting their qualifications and expertise, others voiced strong opposition, arguing that their confirmation would further a harmful economic agenda that favors billionaires over average Americans. Senator Wyden, the ranking member, emphasized concerns about trade chaos and the detrimental effects on workers and businesses across the country.

Transcript Highlights:

• that they don't owe any taxes.
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in
• county assessor's job.
• Is it because everybody in the county pays property taxes and this treats ag landowners differently from

Bills: HB2016 , HB2104 , HB2105 , HB2174 , HB2256 , HB2289 , HB2477 , HB2903 , HB2939 , HB2979 , HB2996 , HB4103

Committees: Senate Finance , Senate Senate Finance Committee of Reference

Keywords: tax penalties, filing, tax returns, administration, Arizona Revised Statutes, insurance regulation, modeling organizations, financial disclosure, rate-making, predictive models, salvage vehicles, insurance claims, abandoned vehicles, salvage auction dealers, vehicle title, taxation, bonds, school finance, budget override, tax increases

Transcript Highlights:

• If that tax is to be administered as it does with most general excise taxes, then we ask that it is specified
• </c><02:43:54.040><c> tax</c><02:43:54.240><c> on</c> it imposes a general excise tax on it imposes a
• </c> as it does with most General excise as it does with most General excise taxes<02:44:23.359><c> then
• What happens when a taxpayer pays their general excise tax bill?
• What happens when a taxpayer pays their general excise tax bill?

Committee: House Judiciary & Hawaiian Affairs

Summary: The committee met on February 12 at 2 p.m. and heard several measures related to corrections, re-entry, law enforcement, retirement benefits, and gun violence prevention. On HB 10002, which would extend the Hawaii Correctional System Oversight Commission coordinator’s term and clarify unannounced inspection authority, the Department of Corrections and Rehabilitation said it had no objection to the term length or to 24/7 unannounced access. The commission’s chair, Commissioner Mark Patterson, asked for a longer term, saying the commission needs more time and stability to manage reform efforts after years without staff during COVID. Community Alliance on Prisons and Carolyn Eaton also supported a longer term, with both suggesting six years would better insulate the position from politics. The chair noted he had asked Chair Bot for background on the prior committee’s changes and said that could be discussed during decision-making. The committee then heard HB 67, which would require DCR to help inmates obtain civil identification documents such as IDs, birth certificates, and Social Security cards as soon as practicable, including for people in furlough or community placement programs. DCR said it supported the bill and described ongoing work with the city and county on ID machines and with agencies on certificates and Social Security cards. The Office of Hawaiian Affairs, the Oversight Commission, Community Alliance on Prisons, and the Office of Public Defense all supported the measure, emphasizing that identification is essential for housing, employment, and successful re-entry and noting the disproportionate impact of incarceration on Native Hawaiians. On HB 1183, which would classify certain law enforcement administrators and Department of Law Enforcement employees as Class A members for retirement purposes, the Department of Human Resources Development, the Employees’ Retirement System, and the Department of Law Enforcement all supported the bill. DHRD said it would help recruitment and retention, ERS said it had technical amendments to suggest, and DLE said the change would help with succession planning and allow the governor to appoint the most qualified leader. The committee also heard HB 1045, an emergency appropriation bill to cover payroll fringe benefits for Department of Law Enforcement personnel after salary funding had been shifted to other departments; Budget and Finance and DLE explained the need for the supplemental funding, and no opposition was noted. Finally, the committee took up HB 664, which would create an Office of Gun Violence Prevention, a grant program, a resource bank, and a special fund. The Attorney General recommended adding standards for grant awards and warned of overlap with the existing Gun Violence and Violent Crimes Commission, suggesting consolidation and repeal of the older commission to avoid duplication. Supporters included the Brady Campaign, Everytown for Gun Safety, Moms Demand Action Hawaii, a physician, and an Army veteran, who argued the office would centralize data, coordinate prevention efforts, and help secure outside funding. Testimony was mixed, with the chair noting 37 supporters, nine opponents, and three commenters, but no vote was taken during the hearing.

Transcript Highlights:

• I support the Clark County Council. We are signing in other today from the County Council.
• So this authorizes cities and counties to do this. Could a county authorize this?
• So this authorizes cities and counties to do this. Could a county authorize this?
• I do know that the remittance only applies to the taxes from the city or county that have the program
• We weren't just focused on the state's tax credit, but also on the federal tax credit.

Bills: HB1717 , HB1859

Committee: House Finance

Keywords: affordable housing, sales tax, housing programs, tax incentives, economic development, religious organizations, development, housing opportunities, land use

Transcript Highlights:

• </c> Draft 1 relating to income tax. Draft 1 relating to income tax.
• . taxes.
• extending the sunset of the earned income tax credit and food excise tax credit and making structural
• </c><00:34:52.320><c> tax</c> income tax credit and food excise tax income tax credit and food excise
• </c> at the core of our tax reform policy. at the core of our tax reform policy.

Transcript Highlights:

• Three years ago, our City Council approved a 6% excise tax to help directly fund litter cleanup around
• Three years ago, our city council approved a 6% excise tax to help directly fund.
• Three years ago, our City Council approved a 6% excise tax to help directly fund litter cleanup around
• Just for the county, Travis, waste management is a county activity in certain counties, and I'm assuming
• If I understand the question, county engagement in operations varies from county to county.

Summary: The committee held public hearings on several bills, beginning with SB 5965 on retail bags. Staff explained that the bill would prohibit single-use plastic and reusable film plastic carryout bags, raise the paper bag pass-through charge from 8 cents to 20 cents, exempt certain assistance-program customers from bag charges, and add manufacturer/distributor penalties. The sponsor and supporters, including environmental groups, Seattle Public Utilities, Tacoma, county solid waste representatives, and health advocates, argued the current law has led to thicker plastic bags and more plastic pollution, microplastics, and recycling contamination. Opponents from hospitality, grocery, retail, paper, and plastic bag industries said the bill would raise costs, create checkout confusion, burden food delivery and takeout operations, and amount to a de facto ban on paper bags as well; several urged waiting for more data on the current 12-cent fee. The hearing ended with a reported 1,240 non-testifiers on SB 5965, with 541 pro, 695 con, and 4 other. The committee then heard SB 6030 on plastic bags. Staff said the bill would allow film plastic and paper carryout bags if they meet recycled-content standards, keep the paper bag fee at 8 cents, reduce the plastic bag fee from 12 cents to 8 cents, and remove the minimum thickness standards for reusable film plastic bags while retaining recycled-content requirements and the SNAP exemption. No public testimony was taken on the bill, and the chair noted 208 non-testifiers, with 192 pro, 11 con, and 5 other. Finally, the committee heard SB 5975 on lead in cookware. Staff described it as a third-round update to the state’s cookware lead law, narrowing covered cookware, delaying the 10 ppm lead standard to 2030, and allowing compliance through FDA or European testing methods. Supporters, including some industry representatives, said the current law is unclear and difficult to enforce, that a workable test is still being developed, and that the bill would provide certainty and avoid unintended coverage of safe products. Opponents from Ecology, Health, environmental groups, and consumer advocates argued the bill would weaken Washington’s existing protections, create broad exemptions, and allow high-lead cookware to remain on the market; they also criticized shifting from total-content testing to leach testing. The hearing closed with 609 non-testifiers on SB 5975, with 54 pro and 552 con.

Transcript Highlights:

• taxes on motor vehicle fuels.
• The bonds are authorized as GO bonds, must be repaid first with excise taxes on fuel and vehicle-related
• They are also GO bonds that are first backed by motor vehicle excise taxes and vehicle-related fees.
• They are also GO bonds that are first backed by motor vehicle excise taxes and vehicle-related fees.
• And then DOL estimates needing a partial FTE, a tax policy specialist three, to forecast new revenue,

Summary: The committee heard briefings and public testimony on three transportation bills. Substitute Senate Bill 6170 would raise WSDOT monetary thresholds for doing repairs in-house and for contracting work intended to support small, veteran-, minority-, and women-owned businesses, increasing the regular repair limit from $60,000 to $100,000, the emergency repair limit from $100,000 to $160,000 with annual inflation adjustment, and the contracting threshold from $100,000 to $160,000. The sponsor and WSDOT supported the bill as an efficiency measure; the fiscal note indicated no fiscal impact. Washington Federation of State Employees also supported it, saying the higher limits would let highway maintenance crews do more work in-house while preserving the existing work split with contractors. Substitute Senate Bill 6225 would authorize new and expanded transportation general obligation bonds, including $1.1 billion for highway projects in the Move Ahead Washington account, $400 million for listed highway projects with cost increases, and a $500 million increase to the SR 520 bond authorization, while also ending issuance of certain older unissued bond authorizations after June 30, 2026. Committee members asked about debt service, bond capacity, and how the money would be allocated; staff said the projects would be handled through the budget process and that the bill was intended to provide flexibility. Labor and business groups supported the bill as a way to fund preservation and maintenance and provide predictability, while Transportation Choices Coalition said any bonding should be limited and paired with broader transportation funding reforms and protection for multimodal programs. Engrossed Substitute Senate Bill 6354 would allow certain qualifying U.S.-based battery electric vehicle manufacturers that have Washington service facilities and no prior franchise agreements to own and operate dealer licenses and sell directly, while also raising the dealer documentary service fee from $200 to $250 until the end of 2026 and directing part of the increase to an EV rebate program and the multimodal transportation account. Rivian and Lucid supported the bill as a compromise that would expand EV access and direct-sale options; Climate Solutions and the Port of Seattle also supported it, citing emissions reduction and affordability goals. Washington State Auto Dealers Association supported the compromise, saying it strengthens franchise protections while allowing limited direct sales. Honda, Toyota, Ford, GM, and the Alliance for Automotive Innovation opposed the bill, arguing it creates special treatment and weakens the franchise system, and some urged added consumer protections, service requirements, or bonding. The committee took no final action and closed the public hearings after testimony.

Transcript Highlights:

• Energy Alliance as a consultant on tax policy matters.
• tax credits on the value going forward.
• Or do they take the tax break and then turn around, get that money, that tax incentive, and then reinvest
• I would turn to our tax experts. Mr.
• taxes.

Bills: HB248 , HB309 , HB332 , SB48

Committee: House House Taxation & Revenue

Keywords: general obligation bonds, GO bonds, capital projects, bond election, property tax levy, state debt, state finance, capital outlay, senior centers, senior citizen facilities, aging services, long-term services, libraries, library acquisitions, broadband for libraries, higher education, university capital projects, community colleges, tribal schools, special schools

Transcript Highlights:

• tax credit to include urban underserved areas.
• And when we look at the property tax abatement, the way that that works is we look at the current taxes
• they're paying and we freeze those taxes.
• They make a payment in lieu of taxes back to all the taxing authorities.
• Chairman, is there any update on a tax package?

Bills: HB248 , HB309 , HB332 , SB48

Committee: House House Taxation & Revenue

Keywords: general obligation bonds, GO bonds, capital projects, bond election, property tax levy, state debt, state finance, capital outlay, senior centers, senior citizen facilities, aging services, long-term services, libraries, library acquisitions, broadband for libraries, higher education, university capital projects, community colleges, tribal schools, special schools

Transcript Highlights:

• The qualifying taxpayer may claim a supplemental tax credit rate for the tax due under chapter 290 equal
• The qualifying taxpayer may claim a supplemental tax credit rate for the tax due under chapter 290 equal
• </c> started was because of the saff tax started was because of the saff tax credit<00:31:23.120><c>
• </c> that we would be here today that tax that we would be here today that tax credit<00:37:18.079><c
• </c> Minnesota uh the Minnesota staff tax Minnesota uh the Minnesota staff tax credit<00:54:53.680><c

Bills: HF1277 , HF1006

Committee: Senate Taxes

Keywords: data centers, tax exemption, Minnesota statutes, economic development, employment growth, property tax, abatement, land bank, redevelopment, political subdivision

Transcript Highlights:

• The legislative body of a county may also impose a local renewable energy tax on these systems.
• The county treasurer must apportion and distribute the local renewable tax revenues to each local taxing
• a local taxing district within the county imposes an...
• Special local renewable energy tax if a local taxing district within the county imposes an excess levy
• In addition, the transition from property tax to excise tax is very important.

Summary: The committee first heard Substitute House Bill 1128, which would create a Child Care Workforce Standards Board within the Department of Labor and Industries to study child care workforce conditions and make recommendations on employment standards. Staff explained that the proposed second substitute narrows the board’s role from setting enforceable standards to making recommendations, with estimated ongoing costs for L&I staffing and smaller costs for board member stipends and possible DCYF support. Supporters, including child care providers, SEIU 925, and labor representatives, said the bill would help address understaffing, low wages, and retention problems; opponents, including child care industry groups and private schools, argued it duplicates existing work, adds bureaucracy, and creates unfunded costs. No vote was taken in the hearing. The committee then heard Second Substitute House Bill 1634, which would direct OSPI and ESDs to develop a technical assistance and training framework to help schools coordinate student behavioral health supports. Staff said the bill aligns with the Washington Thriving Strategic Plan and could largely be implemented with existing work and limited additional costs, though DOH would need some support. Testifiers from behavioral health and school counseling fields described severe youth mental health needs and urged passage, and OSPI said the work is doable with current resources. The committee also heard Substitute House Bill 2636, which would create a public education review advisory council to recommend K-12 policies and funding provisions for JLARC review; staff described JLARC, OSPI, and State Board costs, and no public testimony was offered. The committee next heard House Bill 1316, which would expand the Supporting Students Experiencing Homelessness program so additional university campuses can access funding. The sponsor said the program has strong retention outcomes, and student advocates testified that campuses such as UW Bothell need access to already appropriated funds for emergency aid, food pantries, and case management. Staff then briefed Substitute House Bill 2474, which would allow the Student Achievement Council Tuition Recovery Trust Fund to be used for refunds tied to broader consumer protection violations, with no expected fiscal impact; there was no testimony. The committee also heard Substitute House Bill 2365 on digital equity, which would expand the Broadband Office’s role, revise the digital equity forum, and rename the grant program; supporters emphasized rural access, affordability, and the loss of federal digital equity funding, while staff estimated significant Commerce staffing costs and some additional agency impacts. Finally, the committee heard House Bill 2401, creating a Washington State Boys and Men Commission contingent on non-state funding, with staff outlining OFM startup and fundraising costs and an estimated operating budget if fully funded. Supporters said boys and men face mental health, education, and mentorship gaps and that the commission would improve coordination; the bill drew testimony from rural school leaders, nonprofit advocates, and community members. The committee then heard Substitute House Bill 2475 on language access, which would require the Office of Equity to develop uniform language-access guidelines and a report on interpreter and translator shortages; staff said the office could absorb the work but other agency and local government impacts were uncertain. Substitute House Bill 2517, on permitting for high-capacity transit, would let regional transit authorities apply for permits earlier and streamline land-use processes; Sound Transit and the sponsor said it would speed delivery of major projects, while staff estimated Commerce technical-assistance costs and possible local government impacts. The last bill heard was Substitute House Bill 2145 on the 340B drug pricing program, which would bar manufacturers from restricting contract-pharmacy access and require reporting to DOH; supporters said it protects safety-net providers and patient services, while opponents warned of higher costs for employers, state health plans, and litigation burdens. No final committee action or votes were recorded in the transcript.

Transcript Highlights:

• These are excise taxes paid by anglers when they buy fishing equipment.
• Last year we received $12.8 million in this excise tax.
• Last year we received $12.8 million in this excise tax.
• Last year we received $12.8 million in this excise tax.
• Last year we received $12.8 million in this excise tax.

Bills: HF276 , HF413 , HF411

Committee: House Environment and Natural Resources Finance and Policy

Keywords: human services, Medical Assistance, Medicaid, long-term services and supports, LTSS, public assistance, application process, eligibility determination, customer service survey, wait times, form complexity, lead agencies, Department of Human Services, Department of Children Youth and Families, streamlining, administrative reform, case management, reassessment, intake system, adaptive eligibility form

Transcript Highlights:

• for corporate income tax.
• But when we tax corporations, we tax them on their national profits.
• into their own tax codes.
• into their own tax codes.
• That starts with permanently decoupling our tax code from Trump's corporate tax cuts.

Committee: Joint Joint Committee on Revenue

Summary: The Joint Committee on Revenue held a public hearing on H. 4975, Governor Healey’s bill to manage the impact of the federal “One Big Beautiful Bill” (OB3) on Massachusetts tax law and state revenues. Administration officials, led by Secretary of Administration and Finance Matt Gorowitz, said OB3 would otherwise reduce FY26 revenue by about $442 million and argued for a phased-in conformity approach that would preserve the current-year budget while still adopting selected federal business tax provisions over time. The proposal would phase in the research and experimental expenditure deduction first, delay other major corporate provisions for two years, extend the pass-through entity excise to income subject to the 4% surtax, add a one-year delay mechanism for future federal tax changes over $20 million, limit opportunity zone benefits to Massachusetts investments, and make smaller technical changes to DFML contributions and casino reporting thresholds. Committee members questioned the rationale for phasing in rather than fully decoupling, the effect on the budget if the bill did not pass, and the treatment of opportunity zones, the surtax, and future federal tax changes. Public testimony was split. MassBudget, Progressive Massachusetts, and several labor and public-sector groups urged the committee to permanently decouple from the federal corporate tax changes rather than delay them, arguing that the bill would still send state revenue to corporate tax breaks, often for investments outside Massachusetts, and that the state should protect funding for schools, health care, human services, and other public services. The Massachusetts Society of CPAs supported the administration’s timing and the research-and-development provisions, citing filing deadlines and the importance of certainty for businesses and startups. Business and tax experts also testified that rushed conformity can create revenue losses and that the governor’s review-and-delay framework was a prudent improvement, though some said decoupling should be the default if the Legislature does not act. Unite Here Local 26 testified against sections 3 and 4, which would raise the slot-machine jackpot reporting threshold from $1,200 to $2,000, arguing the current threshold helps with problem-gambling intervention, preserves slot attendant jobs, and generates revenue. Several union leaders, including the Massachusetts Teachers Association, AFT Massachusetts, SEIU 509, the Massachusetts Building Trades, the AFL-CIO, and 1199 SEIU, urged permanent decoupling, warning that OB3’s federal tax cuts and related spending reductions would worsen budget pressures, harm public services, and shift costs onto workers, patients, and schools. No votes were taken at the hearing.