Transcript Highlights:

• I'm not a big fan of tax credits, but on this one, I think it's worth it.
• Refundable tax credits like the state and federal earned income tax credits are proven tools for pulling
• Currently, however, about 60% of families with low incomes are excluded from the credit.
• Mixed-status households are excluded from the full federal child tax credit.
• Expanding the Young Child Tax Credit to...

Committee: House Revenue and Taxation

Transcript Highlights:

• tax credit that was passed last year.
• A project In California, but did not receive the motion picture tax credit.
• To the author, the annual credit cap is currently unspecified in this bill.
• California's early care and education system.
• And the motion is due pass as amended to clarify that the credits are...

Summary: The Assembly Committee on Revenue and Taxation heard several bills, most of them referred to the suspense file because of their fiscal impact. AB 2465 and AB 1675 would deny state grants, loans, tax credits, or other benefits to companies doing business with ICE or related immigration-enforcement agencies; both drew strong support from immigrant-rights, labor, and community groups, and opposition from CalChamber and industry groups that argued the bills were overly broad and could affect unrelated federal contracts. AB 1633 would impose a 50% gross receipts tax on for-profit private immigration detention facilities, with supporters saying it would hold companies accountable for dangerous conditions and opponents warning it was punitive and could disrupt detention operations. The committee also heard AB 2089, which would streamline the welfare property tax exemption process for affordable housing, and AB 2250, a cleanup bill to clarify hemp enforcement laws; both were supported by affected industry and advocacy groups, while county assessors and tax collectors opposed AB 2089 unless amended over workload and implementation concerns. AB 2172, which would allow counties to use a single-member assessment appeals commissioner for complex property tax appeals, was the only bill taken up for a vote during the meeting. Supporters, including Los Angeles County Assessor Jeffrey Prang, said the change would reduce a large backlog and speed resolution of appeals; the committee adopted amendments and passed the bill 4-0 to the Assembly Committee on Appropriations. The committee also heard AB 2319, creating a proposed post-production tax credit to keep film and television post-production work in California, with support from labor and industry representatives who said jobs and spending were leaving the state; the author said the bill still needed work on labor standards and the annual credit cap. Finally, AB 2403 was presented to create a commercial production tax credit to keep commercial shoots in California. The author and supporters said commercial production has declined sharply in the state and that other states are winning work through targeted incentives, while labor-backed witnesses argued the bill would protect middle-class jobs and local spending. The transcript ends during the presentation of AB 2403, before any vote or final action on that measure.

Transcript Highlights:

• higher education.
• bad tax credits.
• weak tax credits.
• weak tax credits.
• We want the best tax credits. Let's compete. Let's see who's got the best tax credits.

Summary: The House convened with prayer and the Pledge of Allegiance, then approved the House Journal for the prior day by a vote of 118-1. The bulk of the meeting consisted of lengthy points of personal privilege, including farewell remarks from several outgoing members who thanked family, staff, colleagues, and constituents, reflected on their service, and spoke about issues such as law enforcement, veterans, rural schools, unborn life, kindness, and the influence of money and lobbyists in the legislative process. The chamber also recognized several special guests, including schoolchildren, interns, a law school graduate, family members, and a former representative. The House then took up committee reports and several bills. It granted further conference on Senate Bill 1020. Senate Bill 1019, dealing with hospital finance and related health-care provisions, was amended and passed 110-31 after debate over an amendment on prior authorization reform, physician licensure, telehealth, workplace violence language, and Lyme disease fixes. Senate Bill 1572, a pensions measure affecting MOSERS, EMPERS, the St. Louis police retirement system, and Kansas City police retirement timing, was amended on several technical and policy points and passed 129-14 after discussion of overpayment recoupment rules and retirement system compliance concerns. The House also passed House Committee Substitute for Senate Substitute for Senate Bill 1196, which removed the sunset from the workforce diploma program, expanded Fast Track Workforce Incentive Grants, added workforce Pell Grant language, and established a future higher-education funding model subject to later legislative approval. It passed 115-20-4, but the emergency clause failed 2-132-2 after the sponsor said it was included only to speed Pell Grant implementation and was being handled “tongue in cheek.” Finally, the House began consideration of House Bill 2508 with Senate amendments, an LLC-related bill addressing certificates of good standing, court dissolution of LLCs in limited cases, and a St. Louis County property-management affidavit requirement for unresolved ordinance violations.

Transcript Highlights:

• In regards to tax credit programs that can be applied against various taxes, it creates the Home Away
• In regards to tax credit programs that can be applied against various taxes, it creates the Home Away
• In regards to tax credit programs that can be applied against various taxes, it creates the Home Away
• In regards to tax credit programs that can be applied against various taxes, it creates the Home Away
• In regards to tax credit programs that can be applied against various taxes, it creates the Home Away

Committee: Senate Finance and Tax

Summary: The Finance and Tax Committee met and first heard SB 674, which would allow county property appraisers, like tax collectors already can, to budget for and pay hiring or retention bonuses if approved in their Department of Revenue budget. Support came from property appraiser representatives, who said the bill would help them compete for specialized staff without requiring new funding. The bill was reported favorably. The committee then considered SJR 318, a proposed constitutional amendment on tangible personal property used on agricultural land, along with an amendment clarifying the exemption’s scope and allowing the Legislature to set conditions by general law. Farm Bureau and the Florida Chamber supported the measure, and the committee adopted the amendment and reported the joint resolution favorably. Members also took up CS for SB 1664, which would require voter reapproval of local discretionary taxes when they expire; an amendment changed the bill to require expiration dates and tied reapproval to tax expiration rather than a fixed eight-year cycle. Local government and tourism groups raised concerns about impacts on tourist development taxes, transportation surtaxes, beaches funding, and long-term financing, while supporters argued voters should periodically affirm local taxes. The committee adopted the amendment and reported the bill favorably. Next, the committee considered SJR 1510 and its implementing bill SB 1512, both dealing with a homestead-style property tax benefit for certain long-term leased residential properties. After multiple amendments narrowed the proposal substantially, limiting it to one qualifying property and then to single-family homes, mobile homes, and condominium units, counties and cities still opposed the measures as a tax shift to other taxpayers. The sponsor said the changes reduced the scope and fiscal impact, and both measures were reported favorably. Finally, the committee heard SPB 7034, the Senate tax package, which includes permanent sales tax exemptions, multiple tax holidays, motor vehicle fee reductions, a property tax study, rural investment tax credits, a freeze on local communications services tax rates, and other tax changes, with an estimated $2.1 billion revenue reduction. Testimony was mixed: property appraisers supported the property tax study, while many public commenters opposed the firearm and ammunition tax holiday and urged inclusion of gun safes and locks instead. County, city, tourism, and lodging representatives raised concerns about tourist development tax limits and other local revenue impacts, while supporters emphasized tax relief and the study’s value. After debate, the committee adopted a motion to submit SPB 7034 as a committee bill and reported it favorably.

Transcript Highlights:

• Some only have adult general education.
• Some only have adult general education.
• So if Department of Education is the department that that project is going through, Department of Education
• Georgia Lorenz, who's a fantastic educator person.
• I think education is key.

Summary: The Higher Education Budget Subcommittee met to review funding models for the Florida College System and district workforce education programs, with an emphasis on how new dollars are allocated in the program fund and how performance and targeted funding are incorporated. Chancellor Hebda explained the Florida College System model, including base program funding, student success and pipeline funds, performance incentives for industry certifications, and the 2022 president-developed formula that weights enrollment, workforce enrollment, completions, small-college factors, and regional cost differences, plus a targeted funding floor for colleges below a minimum per-FTE level. Vice Chancellor Goodman then outlined the district workforce model, which uses lagged enrollment, program cost weights, local revenue offsets, small-district adjustments, and unmet-need calculations to distribute lump-sum appropriations to school districts offering workforce education. The department also provided updates on several grant programs and funding delays. Goodman said the Workforce Development Incentive Grant, Pathways to Career Opportunities Grant, Graduation Alternative to Traditional Education Startup Grant, and teacher apprenticeship/mentor bonus programs all involve multi-year awards and often require reversions and reappropriations because projects are delayed, extended, or not fully obligated by year-end. She said the department is moving toward an electronic grants system and had already adjusted internal deadlines to speed awards, while acknowledging some reimbursement delays and explaining that mentor bonuses for teacher apprentices will not be paid until the first cohort reaches the statutory timing requirement. Members asked about tracking whether CTE students work in their trained fields, how Xello is used to inform students about career pathways, how FTE is calculated, whether the funding formulas could encourage growth over quality, and how students with disabilities are counted in workforce funding. Questions also focused on tuition, enrollment trends, and the gap between college and university funding. The committee heard that tuition has remained flat for more than a decade, enrollment has rebounded from COVID and is projected to exceed pre-pandemic levels, and the college system’s funding per FTE varies widely. Valencia College President Kathleen Plinsky testified in support of the proposed formula and an additional $200 million for the Florida College System, saying Valencia is the second-largest college in the state but ranks last in per-FTE funding, which has made it difficult to recruit and retain faculty and admit qualified students in high-demand programs like nursing. The committee took no vote and adjourned after the presentations and questions.

Transcript Highlights:

• I should call the Joint Committee on Education to order.
• This is the Georgetown University Center for Education and the Workforce.
• Are they going into post-secondary education? We can track completion.
• When they get through 60 credit hours... ...accumulate 30 credit hours, for example, that would be a
• When they get through 60 credit hours, that would be a success.

Committee: House Joint Committee on Education

Transcript Highlights:

• No cash, credit card, or debit card only.
• Support for students, education, infrastructure, and higher education.
• That funded infrastructure, education, and capital outlay. Mr.
• both K-12 and higher education.
• Your House Education Committee will meet at eight o'clock.

Transcript Highlights:

• Chairman, HB 4148, 2026-2027, K-12 education. HB 4148, 2026-2027, K-12 education.
• I see that the credit is increased by 25%. Is there a limit or a cap on this credit?
• tax credits.
• Public education and higher education are affordability issues, too.
• Public education: I heard about higher education.

Transcript Highlights:

• of Education.
• I, like you, came from an education background in career and technical education.
• credit unions are not advertising, like open up credit or marketing or promotional items to students
• Those are our three higher education representatives.
• We’re trying to give foundational education.

Bills: HB28 , HB50 , HB196 , HB268 , HB271 , HB285 , HB316 , HB649 , HB807

Committee: House Education

Keywords: teacher certification, certification appeals, BESE, State Board of Elementary and Secondary Education, Teacher Certification Appeals Council, educator licensure, teaching license, teacher licensure, appeals process, certification denial, administrative appeal, special meeting, board president, retroactive application, education board, Louisiana teachers, Department of Education, statutory entities, re-creation, termination date

Transcript Highlights:

• You have been much better at calculating the homestead tax credit and the veterans disability credits
• The Homestead Tax Credit and the Veterans Credit come first and the primary residence.
• Tax Credit that did that.
• or could have all three credits.
• They can't get that credit.

Summary: The committee met to continue its tax reform and relief study agenda, approved the December 3, 2025 minutes, and announced a new subcommittee to examine property tax statement issues with counties, auditors, and the tax office. Representative Headland was named chair, Senator Rummel vice chair, and Representatives Dressler and Dr. Dr. and Senator Patton were also assigned. The chair noted the group may need an additional meeting and thanked staff and attendees. A major portion of the meeting focused on economic development incentives. The Department of Commerce presented on the Renaissance Zone program and TIF districts, describing Renaissance Zones as locally tailored tools that combine local property tax relief with state income tax incentives. Commerce said the program has supported thousands of projects since 1999 and cited examples from Beach and Mandan showing increases in property and taxable value, business retention, housing, and downtown revitalization. Committee members raised concerns that smaller rural communities often lack the staff and expertise to apply, and Commerce said it provides outreach through conferences, office hours, and one-on-one assistance. League of Cities and local officials from Bismarck and Ellendale echoed the capacity issue, discussed how the programs have worked in their communities, and suggested possible reforms or more targeted support for small towns. Ellendale’s mayor also described two TIF districts, one for industrial infrastructure in Oaks and one for housing infrastructure tied to a data center project in Ellendale. The committee then turned to stripper oil taxation. The Tax Department gave a comparison of oil and gas tax structures in selected states, noting that most have some form of stripper or marginal well provision, while Alaska does not appear to have a specific stripper-well exemption. Members asked for more detail on definitions and North Dakota’s annual adjusted rate. The Department of Mineral Resources followed with a detailed presentation on North Dakota stripper wells, explaining the statutory thresholds, the 12-consecutive-month production test, and the fact that once a well qualifies it remains on stripper status even if production later rises. DMR said about 11,332 stripper wells are active, representing roughly 54% of wells and about 16% of state production, and emphasized that stripper status can extend well life, preserve tax revenue, and reduce orphaned wells. Committee members and industry witnesses discussed refracs, the economics of keeping marginal wells active, and the competitive disadvantage created by North Dakota’s oil price discount. No votes were taken on these informational items.

Transcript Highlights:

• </c> know when when a higher education know when when a higher education institution<00:14:26.000><c>
• </c> rather than an educational one. Yeah. rather than an educational one. Yeah.
• It's a refundable credit.
• Madam Chair, when we were credit?
• . educators. educators.

Committee: Senate Taxes

Transcript Highlights:

• some kind of credits.
• some kind of credits.
• No certification, no college credits. They need to earn some. No college credits.
• , college credit.
• Or certification credit.

Summary: The committee first took up HB 455, a local bill for the City of Lake Wales that would allow open containers in a downtown arts district. The sponsor said the city had invested heavily in the area and wanted to support business growth. An amendment clarified that the allowance was intended for cups, not bottles taken from restaurants, and the bill was then adopted favorably without opposition. Members then heard HB 1049 on building permit requirements, which would remove permits for certain work under $7,500 and for battery or backup power systems, while also preempting local governments from adding extra permitting rules. Two amendments were adopted: one clarifying modular homes on RV lots, and another addressing contractor “splitting” of projects to avoid the threshold and requiring five years of record retention. County and local-government groups raised concerns about inspections and permitting, while several business and advocacy groups supported the bill. It passed favorably. HB 1175, dealing with safety design standards for office surgery suites, was presented as a measure directing the Florida Building Commission and State Fire Marshal to establish new standards to improve safety and efficiency. There was no amendment or public testimony, and it passed favorably. The committee then spent extensive time on HB 221, which would let workers waive the state minimum wage for certain work-based learning, internship, or pre-apprenticeship positions for up to nine months, later narrowed by amendment to 252 days, or 126 days for minors with parental consent, and defining the program as structured learning. Supporters framed it as a way to expand apprenticeships and help small businesses offer training opportunities; opponents argued it would create free or subminimum labor, invite abuse and coercion, and raise constitutional concerns. Despite strong opposition testimony from labor, civil rights, and policy groups, the bill passed favorably after debate. The committee also heard HB 4035, a Palm Beach County local bill requiring applicants for a certificate of competency to pass the licensing exam before applying to the Construction Industry Licensing Board. The sponsor said it would streamline and modernize the process, and members discussed it briefly in support. The transcript ends before the final action on that bill is fully shown.

Transcript Highlights:

• Latanya Collins-Smith is a transformational leader, educator, and advocate for access to higher education
• It also fences off education to make sure there is no impact on education.
• I'll give you credit. Your summary does tell voters that will modernize... I'll give you credit.
• And all of the tax credits that everybody's talking about and how terrible it is that the tax credits
• Yeah, I mean, regarding the tax credits, you got about $918 million of tax credits a year.

Summary: The Missouri House met with prayer, the Pledge of Allegiance, approval of the prior House journal, and numerous guest introductions, including a tribute to Harris-Stowe State University President Dr. Latanya Collins-Smith during Women’s History Month. The chamber then took up House Committee Substitute for House Joint Resolutions 173 and 174, which would place on the ballot a constitutional change to gradually eliminate Missouri’s individual income tax and allow the legislature to broaden the sales tax base to services if needed. The sponsor and supporters framed the proposal as a long-term tax reform that would let Missourians keep more of their earnings, spur economic growth, and ultimately let voters decide the state’s tax structure. Supporters argued that no-income-tax states have stronger growth, more business relocation, and better population trends, and said the resolution includes triggers and revenue-neutral safeguards, including protections for school funding and local governments. Several members said the measure is only a referral to the voters, not an immediate tax change, and emphasized that the plan is designed to phase out the income tax only as state growth allows. Opponents countered that the measure would ultimately require a large sales tax increase on goods and services, shifting the burden onto working families, seniors, renters, and low-income Missourians, while threatening public schools, services, and tax-credit-supported nonprofits. They also criticized the ballot language as misleading and warned that the fiscal impact could be as high as an $8.5 billion revenue loss. Members debated comparisons to Tennessee, Texas, Florida, Washington, Oregon, and Kansas, with supporters citing those states as evidence that lower or no income taxes can attract growth, while opponents said Missouri’s economy, tourism, and budget structure are not comparable and that the Kansas example shows the risks of tax-cut experiments. The sponsor and several allies repeatedly stressed that the proposal is a constitutional amendment for voters to decide, not a final legislative tax hike, and said the plan is different from Kansas because it uses triggers and a defined path to zero. The transcript does not show a final vote on the resolution in the excerpt provided.

Transcript Highlights:

• But we've done a lot of education. We follow. You bet. But we've done a lot of education.
• Currently, like last year, we just gave the residence credit off the top of the tax... ...credit off
• They input the homestead credits, vet credits. The tax statements are basically all the same.
• , whether it was bad credit, homestead credit, primary residence credit, didn't matter, you know.
• The credit itself, the amount of the credit.

Summary: The subcommittee of the Tax Reform and Relief Advisory Committee met to begin its study of whether the content of the real estate tax statement should be revised to improve transparency. Legislative Council staff reviewed the study directive from HB 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, legacy fund share, discounts for early payment, and special assessments. The Tax Department then explained how the current uniform statewide statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from NDACO, including auditors from McKenzie and Richland counties, described the full annual property tax timeline from budgeting through mailing final statements. They explained how counties gather budgets, calculate levies, verify taxable values, handle centrally assessed property, and prepare required notices and statements. They also said public attendance at budget hearings is generally very low, though the notices and statements generate some calls, mostly about whether attendance is required or why taxes are changing. Several members questioned the usefulness of the legislative tax relief line and the complexity of the 5% discount calculation, and county officials said the current process can be confusing and depends on manual data entry and coordination among counties, vendors, and taxing districts. The committee also discussed assessment frequency, valuation equalization, the 3% cap, and whether more frequent reassessment would reduce large jumps in taxable value. County officials said they try to use rotating reassessments and sales-ratio reviews to keep values within statutory tolerance, but staffing, training, and local market changes make the work difficult. NDACO staff estimated, based on a small county survey, that tax statement preparation and mailing costs average about 74 cents per statement, with outsourcing generally cheaper than in-house printing, and said HB 1176 added some mailing and administrative costs even if the tax statement itself did not change dramatically. Software vendors from CPT and Tyler then began presentations showing how their systems handle budgeting, valuation notices, tax statement generation, primary residence credit processing, and levy worksheets, emphasizing that many of the required calculations and reports are still manually entered or verified by county staff.

Transcript Highlights:

• It means the board of education.
• If we don't teach them... educational.
• It's just requiring your boards of education to adopt the policies.
• And until they get those credits, they can't be a high school graduate.
• I also push workforce development, but education is why... as well.

Bills: SB278 , HB459 , HB61

Committee: House Education Policy

Transcript Highlights:

• education.
• So, SNAP education has been abolished, so that funding is no longer there.
• Next, enhanced premium tax credits and the advanced premium credits.
• The difference that that enhanced premium tax credit, the health care tax credit that we are talking
• So that is before any premium tax credit is applied.

Transcript Highlights:

• Most Idahoans appreciate the importance of public education. Two.
• And education is bound to be cut if this law goes into effect.
• Your second question relates to the R&D tax credit, and the R&D tax credit...
• Your second question relates to the R&D tax credit. The R&D tax credit is a separate provision.
• The other point was brought up about the credit.

Committee: House Revenue and Taxation

Transcript Highlights:

• Or did a student take dual credit courses and pass a dual credit course?
• Or did a student take dual credit courses and pass a dual credit course?
• Or did a student take dual credit courses and pass a dual credit course?
• </c> Secondary Education. Secondary Education.
• </c> How do we credit that growth? How do we credit that growth?

Summary: The Education Assessment & Accountability Review Subcommittee approved the minutes from its October 14 and November 4 meetings and also approved the Office of Education Accountability report analyzing student discipline data in Kentucky schools. The main presentation came from KDE Commissioner Dr. Robby Fletcher on implementation of House Bill 257, which he said has two major parts: selection of a statewide college entrance exam through a new procurement process, and development of locally designed indicators of quality for accountability. On the college exam, Fletcher explained that the state had to reopen procurement after Senate Bill 197, with the RFP released May 21, vendor questions handled through the Finance and Administration Cabinet, proposals due June 22, and scoring and review expected in July and August, with a vendor decision not likely until October. He emphasized that the exam is a norm-referenced college-readiness measure, not a test of Kentucky academic standards, which are assessed by the KSA. Members asked about the science requirement in statute, the possibility of multiple vendors or district choice, and whether the CLT could participate; Fletcher said vendors must address science in the RFP, multiple vendors could be possible, and any vendor could submit a proposal if it meets the rubric. He also noted that ACT and SAT differ in structure, that either can meet college-readiness benchmarks, and that there were no major complaints about the SAT during its first year of use. The second major topic was the locally developed indicators of quality under House Bill 257. Fletcher said these are intended to let districts measure themselves against their own goals rather than compare districts statewide, while still aligning with Kentucky standards. He described examples such as achievement, growth, student well-being, safety, fiscal responsibility, civics, internships, apprenticeships, project-based learning, and defenses of learning. He said districts may use local assessments such as MAP, STAR, and I-Ready alongside state data, and that local models should be developed with families, community members, and workforce partners. He added that KDE is providing technical assistance, has applied for a federal CGSA grant, and will use a one-time $15,000 cost offset for districts implementing local accountability models, with a superintendent webcast planned for August.

Transcript Highlights:

• to offer dual-credit.
• It appears as though that in higher education costs, the deferred maintenance costs in higher education
• I will present the higher education funds together using this two-page packet titled "Higher Education
• It depends on the level of education.
• and other allied health education programs. education processes, which means in the future, we will

Bills: SB1 , SB 1

Committee: Senate Finance

Transcript Highlights:

• The orange slice will represent education for you.
• Similarly, again, education in orange here.
• My goal in our community is to promote education. I think education is a great equalizer.
• ways to use existing credits can see how those credits can transfer.
• I don't... ...so providing ways to use existing credits to see how those credits can transfer over in

Committee: Senate Appropriations Committee on Higher Education

Summary: The Appropriations Committee on Higher Education received a presentation from the Governor’s Office on the proposed higher education budget, which emphasized no tuition or fee increases for Florida residents, continued affordability, and increased funding across workforce, colleges, and universities. The presentation highlighted major investments in Bright Futures, other scholarships, workforce development, the Florida College System, and the State University System, including funding for performance, student success, campus safety, and faculty recruitment and retention. Committee members asked questions about the Ocoee Scholarship, the proposed Guardian program on campuses, and how university recruitment and retention funds would be used; officials said the Ocoee Scholarship remains funded at current levels, Guardian options could vary by campus, and university funds would be distributed to institutions for faculty recruitment and retention without additional directives. The committee then heard testimony from a series of appointees and reappointees to boards of trustees for state colleges and universities. Witnesses from Eastern Florida State College, Lake-Sumter State College, State College of Florida Manatee-Sarasota, Miami Dade College, Northwest Florida State College, and St. Johns River State College described their backgrounds and stressed workforce development, affordability, dual enrollment, nursing, cybersecurity, adult learners, and local economic needs. Several highlighted strong nursing outcomes and job placement, and some discussed campus expansion, business incubators, and programs tailored to regional industries. One appointee from Miami Dade College emphasized helping adult students return and complete degrees by better using prior credits. After hearing from the appointees, the committee took up the confirmation package as a block. A motion was made and seconded, the roll was called, and the confirmations were reported favorably by the committee. The meeting then adjourned.