Transcript Highlights:

• Well, the application for all of the centers is due by the end of May.
• And it it's an extremely laborious process that takes about all day to fill out the application.
• And we just learned out the application.
• There is a need for retroactivity, and so um that's what I know.
• There is a need for retroactivity it.

Committee: Senate Human Services

Transcript Highlights:

• With long-term care applications, it's from the date of application signed that we have to go back to
• their application there and sign it sign their application<01:42:13.360><c> that</c><01:42:13.600><c
• </c> people um complete applications. people um complete applications.
• </c> that go with uh Medicaid application that go with uh Medicaid application delays.<01:54:52.480><
• the applications just on applications<02:04:20.000><c> and</c><02:04:20.320><c> not</c><02:04:21.040

Committee: Senate Finance

Transcript Highlights:

• And the online system must allow applicants to file applications, renew registrations, and submit required
• Both bills use DHSMV's Real ID data to verify citizenship of voter registration applicants and certain
• It would be upon a new voter registration application or an application with a change in name, address
• I wasn't suggesting it was retroactive, actually.
• There is no retroactivity language in the proposal. Is that correct? Senator Avila. Thank you, Mr.

Summary: The Senate convened with a quorum, opened with prayer and the Pledge of Allegiance, and included several member introductions recognizing guests, interns, firefighters, and a doctor of the day. The chamber then moved to the special order calendar and began taking up a series of bills, often substituting House companions for Senate measures before final passage. The first major bill, health care patient protection, required hospitals with emergency departments to adopt pediatric emergency care policies, training, a pediatric emergency care coordinator, and readiness assessments; it passed 36-0. A public records bill protecting victim identities and temporarily exempting the name of a law enforcement officer who is a victim also passed after questions about access for victims of police misconduct, with a 33-4 vote. The Senate next approved a local government cybersecurity bill creating a state-administered program through Florida Digital Service to help counties and cities strengthen cyber defenses, with priority for rural and fiscally constrained governments; after amendments, it passed 37-0. A clerks of court bill allowing clerks to retain all revenue above projections and, through a House amendment, revising legal notice and traffic citation distribution provisions, passed 38-0 despite debate over impacts on municipalities and law enforcement. The chamber also passed a trademark modernization bill and a septic system permit bill intended to reduce delays for builders; the septic bill was amended to align the House and Senate versions and passed 38-0. The longest and most contested item was the elections bill, which updated citizenship verification procedures using REAL ID and state databases, changed candidate qualification rules, and altered election administration provisions. Numerous amendments were offered and rejected, including proposals to exempt certain seniors, preserve student and retirement-center IDs, allow attestations in place of documentary proof of citizenship, and require human review over automated systems. One amendment to delay implementation until July 1, 2027, was also debated. The transcript ends while debate is still underway on the elections measure, with no final vote shown in the excerpt.

Transcript Highlights:

• And the third thing that I had, it says the applicant, And the third thing that I had, it says the applicant
• for an appeal regarding the application for resentencing.
• Court of Appeals would reach out and say, represent, And the third thing that I had, it says the applicant
• for an appeal regarding the application for resentencing.
• And so this is a bill that I think the retroactive piece of it stands to impact the lives of many people

Committee: House Children and Families

Summary: The Committee on Children and Families heard public testimony on three bills. House Bill 3470, sponsored by Rep. Schmidt, would create a Missouri partner network linking state agencies, nonprofits, faith-based groups, and private partners through a website and case-management system to connect adults 18 and over who opt in with resources for employment, housing, education, and self-sufficiency. Supporters described the model as already working in 36 counties through the Care Portal and emphasized efficiency, reduced duplication, and stronger family outcomes. Committee members generally supported the concept and asked about opt-in participation, navigators, and how nonprofits would be included as true partners; no opposition testimony was offered. House Bill 3322, sponsored by Rep. Hausman, would extend foster-care school stability timelines from 10 days to 30 days, or 60 days in summer, and increase the mileage limit for remaining in a school of origin from 10-15 miles to 30 miles. The sponsor and witnesses from the Foster and Adoptive Care Coalition and Foster Adopt Connect said the current limits can force unnecessary school changes and are especially difficult in rural areas, while the bill would better preserve continuity for children in foster care. Committee members asked about edge cases, transportation, and whether the child’s best interests would still control; there was no opposition testimony. House Bill 1872, presented by Rep. Reuter, would allow survivors of domestic violence to seek resentencing if the abuse was related to the offense, so that the abuse can be considered as mitigating evidence after conviction or plea. Supporters, including a survivor, Missouri Appleseed, Forward.US, and Empower Missouri, said the bill would address cases where abuse was not fully considered at the original sentencing and would provide a second look for people serving long sentences. Several members raised procedural concerns about how the bill would interact with trial strategy, existing battered spouse syndrome law, evidentiary requirements, and appeals; the sponsor said he was open to revisions. No opposition testimony was presented, and the committee adjourned after the hearing.

Transcript Highlights:

• To, you know, to implement all of these applications. So we have a very, very short time window.
• Gonzales's question, we have already started applications for this program.
• Chair and members, Senate Bill 1152 deems a person who has a pending asylum application as eligible to
• Those with verified asylum applications would become eligible.
• It's not retroactive, Senator Dunn, to answer that question.

Bills: SB1152 , SB1156 , SB1157 , SB1213 , SB1232 , SB1268

Committee: Senate Military Affairs and Border Security

Keywords: immigration, public benefits, asylum, verification, Arizona Revised Statutes, appropriation, public safety, detention, unauthorized aliens, local government funding, border security, fencing, appropriations, southern border, local government, immigration enforcement, probation, law enforcement, court notification, civil rights

Transcript Highlights:

• Big Beautiful Bill did was it passed in July of last year, and then it made a lot of provisions retroactive
• And so for individuals, Retroactive back to the first of 2025.
• being even more transparent, just because the One Big Beautiful Bill, and this conformity goes retroactive

Committee: Senate Local Government and Taxation

Transcript Highlights:

• They also have the discretion to recommend a retroactive PAA for any piece that wasn't granted in the
• They also have the discretion to recommend a retroactive PAA for any piece that wasn't granted in the
• Back in 2020, when we had large returns and were over 100% funded, we caught up all previous retroactive

Summary: The Joint Finance-Appropriations Committee heard budget presentations for the Idaho Military Division, the Division of Veterans Services, and the Public Employee Retirement System of Idaho (PERSI). For the Military Division, analysts and Major General Tim Donnellan reviewed the division’s structure, recent transfer of emergency medical services into the division, and the fiscal year 2027 request. The request included a small general fund amount for hazardous materials response, a pay-parity adjustment for state employees tied to federal military pay scales, and a dedicated-fund enhancement for overhead recovery, offset by rescissions including vacant positions and reduced tuition assistance. Members asked about the 3% rescission, EMS transition costs, and why certain CEC-related positions appeared in and out of the budget; the general said the division had absorbed the cut but that further reductions could affect education assistance for Guardsmen. He also described the EMS transition as smooth and said the division was modernizing its Army and Air components. The committee then reviewed the Division of Veterans Services budget and heard from Administrator Mark Champal. The analyst outlined the division’s homes, cemeteries, veteran assistance programs, and fiscal year 2027 requests, including one-time equipment and replacement items, an ongoing reduction for expiring software fees, and reductions for long-vacant positions. Questions focused on nursing shortages, contract labor, the miscellaneous revenue fund, and memory-care capacity. Champal said the division is using a temporary nursing pool to reduce reliance on contract nurses and expects to save nearly half a million dollars, while continuing to struggle with staffing. He said the Boise home currently meets memory-care needs and that the new Boise facility could expand if needed. He also highlighted outreach efforts, claims assistance, cemetery services, and the division’s efforts to connect veterans with outside support. Finally, PERSI’s budget was presented and discussed with Director Mike Hampton. The analyst described the retirement system’s defined benefit and defined contribution plans, the ongoing pension software upgrade, and one-time requests for the final software phase, disaster recovery planning, and IT replacements. Committee members asked about administrative growth, who participates in PERSI, software maintenance costs, and why there was no general fund rescission. Hampton explained that PERSI is fully funded by employer and employee contributions, that the software project is nearing completion, and that the annual maintenance increase reflects licensing costs. He also discussed post-retirement allowance adjustments, saying the board recommended a retroactive catch-up through 2022 and that future increases depend on fund performance and legislative action. The committee also discussed the merits and risks of defined benefit versus defined contribution plans, and Hampton said PERSI remains well funded, with strong investment returns and broad participation across Idaho public employers. The meeting ended with adjournment until the next morning.

Transcript Highlights:

• We anticipate approval in March, and it will be retroactive back to October 1.
• And then it will be retroactive back to October 1.
• main thing, whenever there's a new program, is that we certainly want to engage all relevant and applicable

Summary: The subcommittee held its first meeting of the 2025-2026 term, took attendance, confirmed a quorum, and heard introductory remarks from members and staff. Chair Anderson outlined the subcommittee’s jurisdiction over access and affordability issues, including health facility regulation, insurance, Medicaid, CHIP, and state employee health coverage. The main agenda item was an update on implementation of HB 391, which created a family home health aide program for medically fragile children. Representative Tramont, the bill sponsor, explained that the law was intended to let trained family caregivers be paid through Medicaid to care for their children, reduce reliance on private duty nursing, and relieve families. He and several members expressed frustration that implementation had taken nearly two years and that families still faced barriers. Deputy Secretary Brian Meyer of AHCA and Bridget Royce of DCF said the program was implemented October 1, 2024, with billing available, but no home health agencies had yet launched the required 80-hour training program and no claims had been paid. They described the program’s requirements, including agency employment, background screening, training, a $25-per-hour Medicaid rate paid to the agency, and an annual assessment report. A major issue discussed was that income earned by family caregivers counts toward Medicaid eligibility and could cause families to lose coverage. AHCA and DCF outlined two possible fixes that would require CMS approval: disregarding the income for eligibility purposes or treating the child as a family of one. Members and public witnesses strongly urged changes to avoid forcing families to choose between income and coverage. Several providers said they had begun preparing training programs, but asked for clearer approval processes and more patient-specific training requirements. The committee then heard extensive public testimony from parents and caregivers of medically fragile children, who described the financial, emotional, and logistical strain of caring for children with severe disabilities and argued that the bill should be expanded to include Florida KidCare families and others in the coverage gap. They also raised concerns about the eight-hour-per-day limit, low pay, and the need for simpler rules and direct support. Home health providers and associations supported the concept but asked for modifications, including more targeted training and clearer implementation guidance. The meeting then shifted to a second agenda item on the Andrew John Anderson Rapid Whole Genome Sequencing Program, which was funded in the 2023 budget. Deputy Secretary Meyer said the program has been implemented since January 1, 2024, but utilization has been lower than expected, with only about 60 claims paid and many denials occurring through managed care. Public testimony from a lab, a hospital, and a pediatric rare disease expert said the program is clinically valuable and cost-saving, but managed care billing barriers, prior authorization issues, and DRG-related denials are limiting access; they urged direct billing to Medicaid and possible expansion to all newborns.

Transcript Highlights:

• question is if in the future they do pass an additional referendum, is there a way for this to retroactively
• And we're simply asking that those sales tax, if that is approved by the voters, be retroactively applied
• And we're simply asking that those sales tax, if that is approved by the voters, be retroactively applied
• And we're simply asking that those sales tax, if that is approved by the voters, be retroactively applied
• </c><01:03:37.200><c> applied</c> by the voters be retroactively applied by the voters be retroactively

Committee: Senate Taxes

Transcript Highlights:

• Also, the retroactivity of the provisions was very costly and problematic for us for fiscal year 26.
• fly adjust a budget mid-year you know we knew that we had to do something for FY 26 and also the retroactivity
• of the provisions were very were very costly and problematic for the retroactivity of the provisions
• If I could just quickly, the retroactive part makes no sense to me whatsoever.

Bills: H4975

Committee: Joint Joint Committee on Revenue

Keywords: federal tax changes, OBBBA, revenue impact, pass-through entities, state budget, tax relief, high-income earners, opportunity zones

Transcript Highlights:

• This is the retroactive one to cover the circumstance. >> Senator Fateh. >> No.
• This is the retroactive one to cover the circumstance. >> Senator Fateh. >> No.
• This is the retroactive one to cover the circumstance. >> Senator Fateh. >> No.
• This is the retroactive one to cover the circumstance. >> Senator Fateh. >> No.
• This is the retroactive one to cover the circumstance. >> Senator Fateh. >> No.

Committee: Senate Human Services

Transcript Highlights:

• In 2025, the Department of Revenue approved applications that requested over $104 million in tax credits
• Because the cap is only $9 million, each applicant only receives 8.6% of the credit amount determined
• in their application.
• It will reduce administrative burden on both the department and applicants, increase flexibility to target
• And if it's more than 50, then there could be revocation of all applicable licenses held by a private

Bills: S0214 , S0482 , S7030 , S0554 , S0994 , S0998 , S1004 , S1074 , S1076 , S1266

Committee: Senate Commerce and Tourism

Summary: The Committee on Commerce and Tourism heard and advanced several bills focused on economic development, consumer protection, workforce issues, and technology. SB 1076 would raise Florida’s research and development tax credit cap from $9 million to $50 million beginning with the 2027 allocation, and it was reported favorably. SB 1266, as amended, creates a cybersecurity experiential internship and clearance-readiness program with Cyber Florida and was also reported favorably. SB 554, a Florida Bar-backed update to the not-for-profit corporations statute, was approved without opposition. SB 1004, aimed at protecting buyers of dogs and cats from deceptive sales practices and predatory financing at retail pet stores, received supportive testimony from animal welfare advocates and was reported favorably. SB 1074, which sets rounding rules for cash transactions if pennies are unavailable, also passed favorably. The committee also considered SB 998, the Department of Commerce package, which combines updates to the Small Cities CDBG program, clarification of rural community eligibility, an exemption from a reverter clause for military-related land conveyances, and revisions to E-Verify enforcement. The E-Verify portion drew the most debate, with questions about employer cure periods, treatment of current investigations, and whether the bill creates a loophole for independent contractors. Senator Smith opposed the bill, arguing it creates unequal enforcement between employers and immigrant workers, while Senator Wright supported the military-related provisions. SB 998 was reported favorably on a divided vote. SB 214, which expands the rural community definition to include special districts in rural counties, was reported favorably. The committee then took up SB 482, an artificial intelligence consumer-protection bill that creates an “AI bill of rights” covering companion chatbots, parental controls for minors, data privacy, de-identified data, unauthorized use of likeness, and enforcement by the Attorney General, with a limited private cause of action for minors. The bill drew extensive testimony both in support and in opposition, including concerns about privacy, age verification, and enforcement, but it was reported favorably. Finally, the committee approved SPB 7030, a public-records exemption tied to Department of Legal Affairs investigations under the AI bill, and adjourned after members requested to be recorded on certain votes.

Transcript Highlights:

• H.J.R. 3 will strengthen the development, interpretation, and application of existing environmental laws
• the equation, the question for the courts is whether or not the action, the interpretation, the application
• So it will inform the interpretation, the application, and the enforcement of existing protections.
• To the extent that the interpretation, application, or enforcement of existing regulations, for example
• The New Mexico Green Amendment is not, Chair, Representative; the Green Amendment is not retroactive,

Committee: House House Government, Elections & Indian Affairs

Transcript Highlights:

• session, there was an added $30 million in state funds that OHA received in the biennial budget for a retroactive
• We are advocating for some risk mitigation at some point that may be triggered by bringing on a retroactive
• was to direct some portion of funding towards milestones and metrics that were included in our application
• disease management, and again, are really targeted toward those metrics that were included in our application

Summary: The committee held an informational hearing focused first on Oregon Medicaid coordinated care organization (CCO) finances and rate setting. Oregon Health Authority staff explained how 2025 CCO financial results will inform 2027 capitation rates, including reserve requirements, subcapitation arrangements, and major cost drivers such as behavioral health, pharmacy, rural hospital costs, and dental directed payments. They said the Legislature’s added 2025 funding materially improved CCO margins and that, without it, the program would have been negative overall. Members asked about retained earnings, subcapitation, behavioral health utilization, ABA therapy, and whether outcomes are being evaluated; OHA said rate setting is actuarial and that CCOs, OHA, and other partners all play roles in monitoring efficacy and access. OHA also reviewed House Bill 4039 changes intended to increase transparency and give CCOs earlier access to rate information and reconciliation exhibits. CCO representatives then testified that the system is under significant financial pressure and that behavioral health state-directed payments, benefit changes, and federal uncertainty from H.R. 1 are reducing flexibility. CareOregon said it has lost more than $500 million over the last couple of years and is now making provider terminations and other network changes to align spending with available funding, while emphasizing that CCOs must make hard decisions about which services and providers can be sustained. Eastern Oregon CCO said rural and frontier factors, cost-based hospitals, air ambulance needs, and statewide efficiency adjustments are not fully reflected in rates, and that dental funding is especially strained. Trillium similarly warned that state-directed payments and benefit expansion pressures are constraining the global budget model and that H.R. 1 could worsen acuity and volatility. Members pressed the witnesses on who is responsible for evaluating treatment effectiveness, especially for ABA and psychotherapy, and on how utilization limits and reimbursement changes are being used to control costs. The committee then shifted to an overview of the Affordable Care Act and Oregon’s commercial insurance market. Department of Consumer and Business Services staff explained actuarial value, metal tiers, premium tax credits, medical loss ratio rules, and the main drivers of premium rates: cost trend, utilization trend, and administrative costs. They said mandates have likely added only a limited amount to premiums over the past decade, though the exact effect is difficult to isolate, and they gave examples of how high-cost, low-volume services versus broad, high-utilization services can affect rates differently. Staff also noted that Providence Health Plan and PacificSource Health Plans are withdrawing from the individual market, though consumers should still have at least three insurer options in every county and may have four in many counties. The division said it is in the middle of reviewing proposed 2027 rates and will continue its public rate review process, including hearings and written comment.

Transcript Highlights:

• As part of the application for a license to operate an RTC, a prospective licensee must submit a proposed
• again, Senate Bill 2311 strengthens the current educational planning requirement for RTC license applicants
• do come up, because they are extremely rare, we would require the Texas Medical Board to look retroactively
• And so I do think there's a way to address this, and it may involve retroactively requiring the medical

Bills: HB136 , HB451 , SB425 , SB466 , SB905 , SB1986 , SB2311 , SB2450 , SB2805 , SB2826 , SB2919 , SB3001 , HB136

Committee: Senate Health & Human Services

Transcript Highlights:

• DCYF caseworkers facilitate application for any benefits that a child or young adult in its care is eligible
• reason exists is applied in the crisis residential center statutes in alignment with the generally applicable
• I think that's applicable to some programs that are sunset-setting, but not all.
• And also, if this bill's passed, I would ask that it would be retroactive for five years.

Summary: The committee held public hearings on five Senate bills focused on child welfare, homelessness, and developmental disability services. SB 5911 would stop DCYF from using benefits or funds of youth in extended foster care as reimbursement for care, require help obtaining and managing SSI/Social Security benefits, and raise the threshold for depositing conserved funds into protected accounts. Supporters said the bill would help young adults build financial stability and transition to adulthood; questions focused on payees, financial literacy, and housing uses of the funds. SB 5977 would require DCYF to publish reports on near-fatality reviews within 180 days, with confidential information redacted, and make them available to the legislature and public. Supporters emphasized transparency and accountability, while some testimony urged broader reporting windows, retroactivity, and clearer inclusion of overdose-related cases. The committee also heard SB 6024, which would streamline oversight of community residential service providers by limiting DSHS to one annual routine review in specified areas, combining review activities where possible, and reducing duplicate document requests. The sponsor and providers said the bill would reduce administrative burden and let caregivers focus more on direct care. SB 6184 would update Office of Homeless Youth statutes by aligning parental-notification rules for crisis residential centers, making the Housing Stability for Youth in Courts program permanent and statewide, expanding community support team eligibility, and revising Independent Youth Housing Program rules to allow transitional housing and direct flexible assistance. Testimony described the bill as a no-cost technical update that would improve access and clarify language. Finally, SB 5957 would expand the Homeless Youth Advisory Committee by adding members over age 25 with lived experience and representatives of disproportionately homeless populations, and would allow youth members who turn 25 during a term to finish serving. Supporters said the changes would strengthen lived-experience input and continuity. At the end of the meeting, the chair announced Friday committee was canceled, the bills heard that day would be eligible for executive session the following week, and amendment requests for Tuesday’s bills were due by 10 a.m. Monday, with posting by 4 p.m. Monday.

Transcript Highlights:

• The amendment applies the notice of withdrawal authorization retroactively to all written notices.
• Applies the notice of withdrawal authorization retroactively to all written notices of withdrawal that
• Furthermore, the board acknowledged there is no application process, no board-issued credential, and
• for a parent to oversee a child's use of an application as prescribed.
• for a parent to oversee a child's use of an application as prescribed.

Bills: HB2072 , HB2251 , HB2279 , HB2308 , HB2323 , HB2342 , HB2400 , HB2408 , HB2456 , HB2660 , HB2697 , HB2868 , HB2873 , HB2877 , HB2910 , HB2946 , HB2955 , HB2991 , HB4001 , HB4010

Committee: Senate Regulatory Affairs and Government Efficiency

Keywords: Cesar Chavez, public holiday, state law, holiday repeal, Arizona Revised Statutes, dental practice, business registration, registration fees, ownership interests, dental insurers, dental record management, motor vehicle warranty, warranty law, leased vehicles, lease-end buyout, lessee, lessor, used motor vehicle dealer, consumer protection, A.R.S. 44-1261

Transcript Highlights:

• Next, we learned that a few grant applicants receive substantive feedback, excuse me, we learned that
• few grant applicants receive substantive feedback when their applications are rejected.
• applications in the future.
• Over time, they can improve the overall quality of the applicant pool.
• We've cleared over 2,600 retroactive contracts. Again, there's still more to do here.

Summary: The joint Senate and Assembly Select Committee on the nonprofit sector held a hearing focused on the importance of California’s nonprofit sector and how state systems can better support it. Chair and co-chair remarks emphasized that nonprofits are essential to the state’s economy and public services, especially as federal cuts and administrative burdens increase pressure on organizations that deliver health care, food assistance, homelessness services, disaster response, and other safety-net functions. CalNonprofits CEO Jeff Green described the sector’s size and complexity, citing roughly 110,000 nonprofits in California, about 1.4 to 1.5 million nonprofit workers, and major concerns about funding uncertainty, delayed reimbursements, and federal threats to nonprofit funding and nonpartisanship. He said many organizations are being forced to use reserves, reduce services, or take out loans while waiting for state payments. The Little Hoover Commission presented findings from its study of state grant and contract administration, arguing that nonprofits often subsidize state services because of late payments, insufficient advance funding, and inadequate reimbursement for overhead. The commission recommended requiring advance payments, expanding prompt-payment protections, matching federal indirect-cost rates, standardizing emergency contract amendments, creating an Office of Nonprofit Empowerment, reducing duplicative reporting, moving to electronic payments, improving feedback to unsuccessful applicants, and using longer grant periods. Committee members expressed support for these ideas and discussed shifting state contracting culture toward outcomes and better coordination. The commission also noted that SB 1240, which would create the Office of Nonprofit Empowerment, and SB 1366, related to payment delays, align with its recommendations. The Attorney General’s Charitable Trusts Section then outlined its rollout of a new online filing system for charities and charitable fundraisers. Elizabeth Kim said the system, launched in stages beginning in 2024, is intended to replace paper filings, reduce incomplete submissions and bounced checks, and speed processing; the final phase is expected to cover renewals, delinquency, raffles, professional fundraisers, dissolution, and complaints. Committee members asked about staffing impacts and complaint handling, and DOJ explained that complaints are reviewed based on allegations, public filings, and, when needed, requests for additional information. A final panel featured Matt Gonzalez of Nonprofit New York, who described New York City’s Mayor’s Office of Nonprofit Services as a model for reducing contract backlogs, increasing advance payments, and improving coordination through ombudsman-style support and chief nonprofit officers. Public commenters from the California Alliance of Child and Family Services, SEIU, and CalNonprofits urged support for stronger state-nonprofit partnerships, transparency, and modernization of contracting systems. No formal vote was taken; the hearing concluded after testimony and public comment.

Transcript Highlights:

• provisions... ...the Internal Revenue Code as of January 1, 2026, including the provisions that are retroactive
• Because almost all of this bill is retroactive for all last year.

Summary: The caucus focused on HB 2153, a tax conformity bill that would align Arizona tax law with the Internal Revenue Code as of January 1, 2026, including retroactive provisions for tax year 2025. Staff explained that the bill excludes three federal provisions: the additional $6,000 senior deduction, the higher SALT deduction, and the deduction for interest on new car loans. It also adds several Arizona-specific changes, including a $6,000 deduction for certain retirement distributions for taxpayers 65 and older, a $6,000 deduction for Roth IRA contributions, an increase in the dependent tax credit from $100 to $125, and a deduction for child and dependent care expenses above the federal credit. JLBC estimated a negative fiscal impact of $441.3 million in the first year, declining over the next two years. Chairman Livingston argued the bill was needed immediately because the Department of Revenue had already issued tentative forms assuming full conformity, creating confusion for taxpayers and businesses. He said the governor’s earlier direction and the department’s forms were not coordinated with the legislature’s approach, and warned taxpayers and businesses not to file until the issue was resolved. He also said the bill would help small businesses by preventing mismatched state and federal rules, especially on deductions and vehicle expensing, and emphasized that many Arizona businesses would otherwise face two sets of books. Members asked about the practical impact on small businesses and the department’s forms. Livingston and staff said Arizona has about 700,000 small businesses, most with 19 or fewer employees, and that the department’s forms largely reflected full conformity except for a worksheet tied to the governor’s requested changes. Staff explained the difference between “simple conformity” and “full conformity,” noting that some federal provisions occur “below the line” and require explicit state law. The committee also discussed the child care provisions as a new Arizona deduction and a separate increase in the child care credit. No vote was taken, and the meeting adjourned before floor session.

Transcript Highlights:

• when they prepared their application or the materials they submitted with their application.
• an applicant or a license requiring an applicant or a license holder<00:27:05.160><c> who</c><00:27:
• > whether the application whether the application uh<00:27:22.960><c> or</c><00:27:23.160><c> whether
• the</c> uh or whether the applicant or the uh or whether the applicant or the license<00:27:25.560><
• . application. application.

Committees: Senate Health and Human Services , Senate Human Services