Transcript Highlights:

• I don't have any tax.
• There was a time where the property tax in Arizona is what I call king tax.
• We didn't have income tax. We didn't have sales tax. We had property tax.
• tax, and all that.
• We didn't have income tax. We didn't have sales tax. We had property tax.

Committee: House House Ways & Means Committee of Reference

Summary: The committee began with member, page, and staff introductions, then heard reminders about public testimony limits and moved to bills. House Bill 2016 would remove late-filing penalties from taxpayers who owe zero tax. The sponsor argued it was a fairness measure that would spare small businesses and individuals from automatic penalties for paperwork only. Members generally supported the bill, though one member noted the Department of Revenue already has waiver authority and another raised a fiscal-impact question. The bill passed 8-1 with a due pass recommendation; the lone no vote said current law already allows case-by-case waivers and that an automatic exemption could weaken compliance. The committee then took up House Bill 2104, which would bar county assessors from reclassifying agricultural property for four years after a taxpayer wins an appeal, unless there is a change in use, split, or ownership. The sponsor and supporters from the cattle and farm/ranch community said some owners repeatedly win appeals only to face the same fight the next year, creating unnecessary cost and instability. County Assessor Eddie Cook, speaking for the county assessors, opposed the bill, saying assessors must protect compliance and fairness, that some owners do not meet ag requirements, and that the State Board of Equalization is not the final avenue because further appeals are available. The State Board’s acting chairman said the board is neutral, receives annual training, and applies the law as written. After extensive debate, the bill passed 5-4 with a due pass recommendation. Finally, the committee heard House Bill 2105, which would require advance notice of certain property inspections and provide inspection reports to property owners. Supporters said the bill would give owners a chance to be present and better understand why agricultural status was denied, helping avoid disputes before appeals. Assessor Cook opposed the measure, saying assessors already send notices, use door hangers and business cards, and can share inspection information on request, but there is no standard inspection report and the added mailing burden would be costly. Members also raised concerns about the lack of an appropriation and the absence of a standardized form. The bill was moved for a due pass recommendation, but the transcript cuts off before the final roll call result is fully shown.

Transcript Highlights:

• So your biggest tax is going to be, let's say, your school taxes.
• Then you're going to have your city taxes. You're going to have your county taxes.
• property tax relief.
• It comes from a statewide sales tax, franchise tax, and other things.
• tax revenue.

Bills: HB21 , HB211 , HB223 , HB323 , HB524 , HB530 , HB636 , HB762 , HB21 , HB211 , HB223

Committee: House Intergovernmental Affairs

Transcript Highlights:

• </c> with a local tax issue. with a local tax issue.
• &gt;&gt; tax. &gt;&gt; tax. &gt;&gt; tax. Thank<00:24:57.640><c> you.
• </c> in tax credit. in tax credit.
• </c> get this tax credit? get this tax credit?
• This is a new tax, okay? you. This is a new tax, okay?

Transcript Highlights:

• Under the budget proposal in the current tax year, the tax filing season that just ended on April 15th
• You don’t get a tax deduction, and then it grows tax-free.
• Then when you got to your state tax form, you’d be able to take the $6,000 off your state taxes.
• tax deductions.
• credits and tax deductions.

Transcript Highlights:

• a tax break.
• a tax break.
• a tax break.
• Tax revenue.
• </c> of income tax. Thank you. of income tax. Thank you.

Bills: HF3611 , HF3659 , HF3909

Committee: House Taxes

Transcript Highlights:

• collector for each parish to create an annual tax exemption budget related to local sales and use tax
• So this will put a requirement on local taxing authorities to provide the level of tax exemption that
• COST and the Tax Foundation both do grading of different states’ tax policies.
• sales tax system in Louisiana.
• petition to quiet a tax sale.

Summary: The Ways and Means Committee met on April 21, 2026, and took up a series of tax, revenue, and property-tax related measures. SB 318 was amended and reported as amended; it revises the Department of Revenue’s annual tax exemption budget process by removing parish-level reporting from that report, creating a separate business tax benefit report by NAICS code, and requiring parish sales tax collectors to produce a similar local exemption report. SB 128, allowing the Department of Revenue to use an existing vendor for address-change services, was reported favorably. SB 149, concerning the issuance and sale of general obligation bonds and requiring good-faith deposits only from the winning bidder, was amended and reported as amended. SB 180, which lets a surviving spouse of a deceased disabled veteran transfer an expanded homestead exemption one time under certain circumstances, was reported favorably. SB 196, extending the tax appeal period from 60 to 90 days and making conforming changes elsewhere in law, was amended and reported as amended. SCR 11, creating the Anchor Home Task Force to study tax credits to encourage Louisiana college graduates to stay and work in the state, was reported favorably. SB 340, making the permanent homestead exemption form requirement statewide for assessors, was reported favorably. Later in the meeting, the committee heard several bills from Senator Gregory Miller on the state’s ongoing tax sale and ad valorem tax reform package. SB 73 was reported favorably to resolve a conflict between prior legislation and the 2024 constitutional amendment on tax sale timing. SB 238 was reported favorably to clarify which collection procedures apply to older tax sales and to preserve prior notice procedures where already completed. SB 191 was amended to restore the requirement for two advertisements for tax lien auctions instead of one, and then reported favorably as amended. SB 89, a backup measure to require the St. Charles Parish assessor to provide a permanent homestead exemption form, was also reported favorably, with the sponsor noting it was intended to avoid duplication if the statewide bill already enacted the same policy. Testimony was generally supportive across the agenda, with Department of Revenue, Department of Veterans Affairs, local tax, sheriffs, press, and land title representatives appearing in support or for information. Committee members asked a few clarifying questions, mainly about the scope of homestead exemption portability, whether local governments would face new costs, and the effect of the tax appeal deadline change. No roll-call votes were taken; the committee adopted amendments where offered and reported the bills and resolution favorably or as amended by unanimous consent. The meeting then adjourned.

Transcript Highlights:

• They tax software as a service. They don't tax digital infrastructure-type products.
• tax in the account tax-free over a period of time.
• tax credit program.
• Competes tax credit.
• Dollars for low-income housing tax credits. Ready? Dollars for low-income tax... I got it.

Transcript Highlights:

• Everyone's taxes are too high. I don't want to pay my tax. No one likes paying taxes.
• I don't want to pay my tax. No one likes paying taxes. Taxes are high, right?
• Tax, tax, tax — especially the wealthy that worked hard their whole life.
• , sales tax relief, mortgage tax relief.
• , SALES TAX RELIEF, MORTGAGE TAX RELIEF.

Summary: The Senate opened with the Pledge of Allegiance and an invocation, then approved the prior day’s Journal and moved into motions, resolutions, and budget-related business. Senator Gianaris called up Senate Print 5898A for reconsideration; the Senate voted 59 ayes to restore the bill to the third reading calendar. Several amendments were also received on third-reading bills, and the Finance Committee was called into session while the chamber proceeded with resolutions. The Senate adopted Resolution J.2106 recognizing Second Chance Month and the mental health impacts of incarceration, with Senator Brisport speaking in support and a guest from the community recognized in the chamber. The body also adopted Resolution J.1492 designating May 27, 2026, as Taiwan Heritage Day, with remarks from Senators Sepúlveda, Stavisky, and Liu highlighting Taiwanese contributions to New York and expressing support for Taiwan amid current geopolitical tensions. The Finance Committee then reported several budget bills, including Senate Prints 9003D, 9004D, 9007C, and 9009C, which were moved to third reading. The remainder of the session focused on the supplemental and controversial budget calendars, especially tax and spending provisions. Senators debated the “Protecting Our Wallets” energy rebate, with supporters describing it as a one-time check for eligible taxpayers and critics arguing it was too small and not tied directly to utility bills; the chamber accepted the message of necessity and laid the bills aside. Members also debated extensions and changes to tax provisions affecting corporations, alternative fuel exemptions, Broadway and theatrical production tax credits, charitable deductions for certain 501(c)(3)s, nicotine pouch taxes, a new New York City pied-à-terre tax, and a standardbred horse-racing testing fee. Several senators criticized the budget as raising costs or favoring certain industries, while supporters defended the measures as revenue-raising, affordability, or public-health policies. No final votes on the controversial budget bills are shown in the excerpt beyond procedural rulings, adoption of the resolution calendar, and acceptance of committee reports.

Transcript Highlights:

• It simply reduces the tax burden on income that has already been reported and taxed.
• It simply reduces the state tax burden on income that is already reported and taxed.
• tax.
• They're going to pay more taxes.
• They're going to pay more taxes.

Summary: The House Revenue and Finance Committee met to consider House Substitute 1 for House Bill 386, which would create a temporary Delaware income tax deduction for qualified tip income from tax years 2027 through 2029. The sponsor described it as relief for service workers in restaurants, salons, and similar tipped occupations, with a deduction of up to $15,000, income-based phaseouts, a refundable credit for lower-income workers, and a sunset for later review. Committee members raised questions about the resident/non-resident language, the fiscal note, and whether the Department of Finance could implement the change; Finance said the department could administer it and expected only modest administrative costs, while the Comptroller’s office said the bill would reduce general revenue. After a brief recess to review updated language, the committee took public comment, but no one testified. A motion to release the bill failed to receive enough votes, and the chair said she would walk it to seek additional signatures. The committee then considered Senate Bill 219, which would phase in an increase in the military pension income exemption from $12,500 to $25,000 by tax year 2029. The sponsor argued the measure would help attract and retain military retirees, citing economic return estimates, workforce benefits, and support from all 21 Senate co-sponsors. Some members supported the bill as a way to reward service and bring in long-term residents, while others questioned whether the exemption should be income-based rather than available to all military retirees, including those with substantial second careers. The Department of Finance said it could operationalize the bill and that the non-resident language was unnecessary because the subtraction is already picked up in the non-resident code section. Public testimony from veterans’ organizations strongly supported the bill, emphasizing that the exemption can influence retirement decisions and help veterans and their families stay in Delaware. A motion to release the bill also failed to get enough votes, and the chair said she would walk it for signatures before adjourning the meeting.

Transcript Highlights:

• So it would be January 1, 2026, for the personal income tax, and then the corporate income tax won't
• 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.
• We've cut taxes every year for a number of years and, well, not every year, but we've cut taxes regularly

Committee: All REVENUE & TAX - SENATE

Transcript Highlights:

• Arizona tax code.
• Governor Hobbs is looking to cut taxes for the middle class, cut taxes for seniors, eliminate taxes on
• the tax year.
• This bill includes no taxes on tips, no tax on overtime.
• This applies the Trump tax cuts to the Arizona tax code.

Summary: The House convened with prayer, the Pledge of Allegiance, guest introductions, and a proclamation recognizing February 2026 as American Heart Month, with Representative Willoughby emphasizing CPR and AED readiness. Members also welcomed students and guests from Wilcox Christian School, the Arizona State Fair Association, and other visitors. The chamber then handled routine business including attendance, journal approval, committee assignments, and first and second readings of numerous bills. The Committee of the Whole considered several measures, including HB 2016, HB 2133, HB 2223, HB 2459, HB 2501, and HB 2785. Most received do-pass recommendations after brief explanations and amendments. HB 2785, a major tax conformity bill, drew the most debate: supporters said it would align Arizona law with federal tax changes, prevent taxpayers from having to amend returns, and provide certainty during filing season, while opponents argued it would create a large revenue loss and benefit corporations and the wealthy without a clear funding plan. The committee adopted the Ways and Means amendment to HB 2785 by a 31-22 division vote, and the bill ultimately received a do-pass recommendation. Back on the floor, the House adopted the Committee of the Whole report and sent HB 2016, HB 2133, HB 2123, HB 2459, HB 2501, and HB 2785 to engrossing. In third reading, HB 2029, HB 2120, HB 2126, and HB 2131 passed, while HB 2045 failed on a 19-36 vote and then failed again on a reconsideration motion by 25-27. Members then made several personal privilege remarks about legislative process, representation, and Black History Month, and the House adjourned until the following Wednesday afternoon.

Transcript Highlights:

• But nonetheless, the tax rate in Iowa is zero. The tax rate in Kansas is zero.
• The tax rate in Arkansas is 20%, and the tax rate in Oklahoma is 22%. Today.
• A tax rate in Kansas is zero. The tax rate in Arkansas is 20%, and the tax rate in Oklahoma is 22%.
• state tax this.
• tax rate.

Committee: House Utilities

Transcript Highlights:

• </c> a u group that we tax together? a u group that we tax together?
• </c> profit tax is a mistake. profit tax is a mistake.
• enterprise tax.
• </c><01:36:24.320><c> Um,</c> enterprise tax. Um, enterprise tax.
• a tax break as you is a relief, a tax a tax break as you put<04:29:25.760><c> it.

Committee: House Ways and Means

Transcript Highlights:

• The Committee on Finance and Tax will now come to order. Stephanie, please call the roll.
• Let's take up tab 1, SPB 7046 by Finance and Tax relating to taxation.
• of taxes.
• to state sales tax.
• The direct-to-home satellite service is a declining tax source.

Summary: The Finance and Tax Committee met with a quorum present and took up two bills. The first, SPB 7046, was the Senate tax package. It included changes to Live Local property tax opt-outs, charter school distributions from voter-approved property tax levies, RV park special assessments, fiscally constrained county funding, a permanent sales tax exemption for small propane tanks, a hunting/fishing/camping sales tax holiday, and provisions barring governmental net zero policies. An amendment made the charter-school distribution change prospective starting July 1, 2026. Committee discussion focused heavily on whether the charter-school language would divert money from traditional public schools and on the fiscal-constrained county formula. The bill was reported favorably as a committee bill after a roll call vote, with Senators Bernard and Jones voting no. The committee also considered SPB 7048, which updates Florida’s conformity to the Internal Revenue Code as of January 1, 2026 and partially decouples from federal tax changes in the One Big Beautiful Bill Act. The bill addresses bonus depreciation, research and experimental expenses, business meal deductions, and the business interest deduction, with the Revenue Estimating Conference expected to review the fiscal impact later in the week. The Florida Chamber testified that the bill should better align with federal tax relief and reduce administrative burdens, while senators emphasized the need to balance business tax relief with state revenue constraints. SPB 7048 was also reported favorably as a committee bill by roll call vote.

Transcript Highlights:

• So that's 50% of the corporate tax, i.e., 50% of the corporate tax, i.e., occupation tax for mining of
• So that's 50% of the corporate tax, i.e., 50% of the corporate tax, i.e., occupation tax for mining of
• So that's 50% of the corporate tax, i.e., 50% of the corporate tax, i.e., occupation tax for mining of
• </c> much for tax uh public a property tax much for tax uh public a property tax exemption<00:44:16.480
• Uh the tax bill in the with tax bills.

Committee: Senate Taxes

Transcript Highlights:

• This is the 2026 tax bill.
• That's good for tax years 26 and 27.
• That's good for tax years 26 workaround. That's good for tax years 26 and<00:02:17.640><c> 27.
• <00:02:37.760><c> tax</c><00:02:38.040><c> year</c><00:02:38.640><c> taxes</c><00:02:39.440><c> uh</c
• > taxes tax year taxes uh taxes tax year taxes uh PTR<00:02:40.959><c> that's</c><00:02:41.160><c> being

Transcript Highlights:

• The use of lodging taxes is related to compliance auditing to make sure that the lodging tax is spent
• We'll look at who benefits from each tax preference and the amount of tax revenue, I'm sorry, the amount
• of tax that they save.
• Next is a review of a B&O tax and a public utility tax credit for a portion of any contributions that
• This is just the sales tax doesn't apply at the time of sale when This is just the sales tax doesn't

Summary: The Joint Legislative Audit and Review Committee met on September 17, 2025, in hybrid format. After roll call, the committee initially lacked a quorum and deferred approval of the July 15 minutes until Representative Berg arrived; the minutes were then adopted. Members also discussed the proposed 2026 JLARC meeting schedule, including possible changes to address crowded July meetings and the annual tax exemption review workload. Staff presented the annual lodging tax expenditures report, noting that 213 municipalities received distributions in 2024, with 91% reporting compliance, $114 million awarded for more than 1,700 activities, and no independent verification of the self-reported data. Several members questioned the value and usefulness of the report, and the executive committee indicated it may recommend removing the statutory reporting requirement. The committee then heard the preliminary performance audit of the Office of Privacy and Data Protection, which found the office meets its statutory responsibilities and has high user satisfaction, but recommended updating the statute to better match the office’s current capacity and focus and improving performance measures to reflect long-term privacy outcomes rather than outputs. Members asked about FERPA and other federal privacy laws, and OPDP staff said they provide general privacy training and consultation but not law-specific training unless requested. The committee adopted the final report on Washington State recreational boating programs without recommendation, after staff reported that boating revenues support both general government and boating activities and that no participating agencies submitted formal comments. Members asked about boater safety education and possible overlap among the six agencies involved; Parks staff said education has reached more than 500,000 boaters and that fatalities and incidents have declined. The committee also reviewed planned study questions for a JLARC review of Labor and Industries’ enforcement of farm worker laws, with members raising scope questions about the term “farm worker” versus “agricultural worker,” and for DNR’s Eastern Washington sustainable harvest calculation, which JLARC will review as DNR completes its recalculation. Finally, staff outlined the 2026 tax preference performance reviews covering seven preferences, and members asked about racial equity, environmental impacts, disclosure of beneficiary savings, and how the reviews will measure effectiveness; the meeting adjourned before noon.

Transcript Highlights:

• beginning in tax year 2030.
• beginning in tax year 2030.
• The Tax Commission, nor elected assessors, are in the business of tax collection; tax collection is done
• I'm not the tax collector.
• I'm not the tax collector.

Bills: HCR35 , HB440 , HB515 , HB543 , HB614 , HB1010 , HB1039 , HB1088 , HB1122 , HB1179 , HB1200

Committee: House Ways & Means

Transcript Highlights:

• tax system.
• tax software as a service, and they don't tax digital infrastructure-type products.
• tax credit program.
• rather than offsetting all their tax liability with tax credits.
• Competes tax credit.

Summary: The committee opened with the State Controller’s Office May Revision requests, including funding for Fiscal book-of-record stabilization, a Broadcom IDMS licensing adjustment, the California State Payroll System, ACFR reporting automation, and $3 million for unclaimed property outreach. Testimony emphasized progress on Fiscal becoming the state’s accounting book of record in July, faster ACFR publication, and the move to electronic unclaimed property claims. Members asked about the size of the unclaimed property fund and how quickly money is transferred to the General Fund; the Controller’s office said about $15 billion is held, with most excess transferred regularly, and the LAO noted the fund is the General Fund’s fourth-largest revenue source. No concerns were raised by Finance or the LAO, and the item was closed after no public comment. The committee then heard the administration’s proposal to tax prewritten digital software and software-as-a-service, with Finance saying it would modernize sales tax treatment and raise an estimated $450 million General Fund and $560 million local revenue in 2026-27. The LAO supported modernizing the tax but suggested broader digital goods coverage and a business-use exemption; industry and taxpayer groups opposed the proposal, warning of higher costs for consumers and businesses. Members also heard CDTFA’s administrative request tied to the proposal, plus a separate CDTFA budget reduction reflecting lower operational needs; that reduction was presented as a savings item and drew positive reactions. Next, the committee considered federal conformity for “Trump accounts,” which would align California tax treatment with federal rules for tax-deferred children’s accounts and avoid tracking burdens for families. The LAO recommended approval, and the item drew no opposition. The committee also heard a proposal to cut the first-year $800 annual business tax to $400 for LLCs, LPs, and LLPs; Finance argued it would lower startup costs and encourage new business formation, while the LAO said the benefit was not well targeted and could subsidize entities that would form anyway. Members discussed the policy tradeoff, and public commenters split between support for small business relief and concern about revenue loss. The final major revenue item was a permanent business tax credit limitation, capping credits at the greater of $5 million per corporation or 50% of pre-credit liability, while excluding the low-income housing tax credit and personal income tax credits. Finance said it would raise significant revenue from large profitable corporations, and the LAO said it was a reasonable option but noted it would mainly affect the R&D credit and could have future implications for programs like California Competes. Public testimony was sharply divided, with business groups opposing the cap and anti-poverty advocates supporting it as a way to recapture revenue. The committee also heard FTB’s CalFile realignment request, which would return most of the direct-file-related resources to the General Fund while retaining a smaller staff to improve CalFile, and the California Arts Council’s request to reauthorize the Keep Arts in Schools voluntary contribution fund, which members and advocates supported despite relatively modest annual donations. The hearing continued with GoBiz proposals on civic media funding, CA RISE reappropriation, and a semiconductor facility reversion, with the LAO supporting the latter two and members raising questions about the civic media program’s scope, outreach, and inclusion of broadcast and ethnic media.

Transcript Highlights:

• Received no tax credits.
• Here with me today is Judge Fred Resbrose, for taxing caregivers to answer tax and no questions.
• Received no tax credits.
• Here with me today is Judge Fred Resbrose, for taxing caregivers to answer tax and no questions.
• The first is SB 1096, Senator Dodd, personal income tax for senior tax credit.

Committee: Senate Revenue and Taxation