Transcript Highlights:

• The bill created Title I tax code. The property tax code.
• They adopt two different tax rates, a tax rate to fund debt service and a tax rate to fund maintenance
• The value that's being taxed, is the tax limit growth attributable to? increase in tax rates?
• Do not set budgets for taxing units. We do not adopt tax rates for taxing units.
• the tax, the property tax cycle.

Committee: House S/C on Property Tax Appraisals

Transcript Highlights:

• from the tax.
• The feds, your federal income tax return taxes, and then, am I right, the state income tax return does
• The feds, your federal income tax return taxes, and then, am I right, the state income tax return does
• You can't cut taxes on people who don't pay taxes.
• If people aren't paying taxes, we can't cut their taxes.

Committee: House Revenue and Taxation

Transcript Highlights:

• We reduced personal income tax. We reduced corporate income tax. We eliminated the franchise tax.
• We do consider both tax rates and tax structure.
• tax, the corporate income tax, sales taxes, property taxes, and unemployment insurance taxes.
• tax system.
• Some states have no state sales tax, no sales tax altogether.

Summary: The committee first took up HB 620, a constitutional amendment and companion legislation to centralize collection of state and local sales taxes. The author and supporters from the Tax Foundation, COST, NFIB, and LABI argued that Louisiana’s decentralized system creates high compliance costs, inconsistent administration, and lost revenue, especially for small businesses and out-of-state sellers. Several members raised concerns about the recent rollout of the hybrid e-file system, the effect on local cash flow and auditability, and whether the state could implement a fully centralized system without disrupting parish and municipal revenues. The author ultimately agreed to voluntarily defer HB 620 and its companion HB 658 so the committee could see how the current system performs and continue working with local stakeholders. The committee then heard HB 898, which would dedicate a portion of surplus revenue to reducing and eventually eliminating the state income tax. The author described it as a gradual, revenue-triggered approach to tax elimination, while another member suggested pairing it with reductions in tax exemptions and credits. The bill was voluntarily deferred for future consideration. Next, the committee considered HB 217 and HB 214, a bill and constitutional amendment creating an optional property tax exemption for rehabilitated blighted or derelict properties. Support came from local government and law enforcement groups, who said the measure would give parishes and municipalities a tool to encourage redevelopment and reduce blight. Members discussed safeguards, including local option, whether the exemption should follow the property for 20 years, and whether a step-down at the end of the exemption period should be considered. HB 217 was reported favorably as amended, and HB 214 was also reported favorably. The committee also advanced HB 514 and HB 561, both by Rep. Farnum, which expand property tax relief for seniors and certain trusts. HB 514 creates an optional additional ad valorem tax exemption for homeowners age 65 and older, and HB 561 extends eligibility to certain trusts when the qualifying owner occupies the home. Both measures were described as local-option tools to help seniors remain in their homes, and both were reported favorably as amended. Finally, HB 812, by the vice chair, was heard to allow limited annual compensation increases for parish assessors. Assessor representatives said their duties have expanded and their pay has fallen behind clerks of court; members questioned the lack of direct local voter input, but the bill was presented as optional and funded locally, with discussion of transparency and a possible task force to coordinate future compensation policy.

Transcript Highlights:

• taxes...
• It redirects tax revenues on aircraft fuels from hazardous substance tax, petroleum product tax, and
• taxes.
• The Washington data center tax exemption is based on longstanding sales tax...
• property tax exemption.

Summary: The committee began with a work session on aircraft fuel taxes, hearing from WSDOT Aviation about the FAA’s aviation fuel tax rules, Washington’s compliance history, and the potential consequences of noncompliance. WSDOT said the state has collected roughly $210 million in aviation fuel taxes since the federal compliance period began, and that FAA has questioned some of the state’s claimed offsets. Members asked about the federal authority behind the rules, who pays the taxes, and whether Boeing is affected. The committee then moved to public hearing on several bills tied to aviation fuel tax revenue. SB 5989 would redirect a small share of state sales and use tax on aircraft fuel to the aeronautics account and require reporting on airport project funding. Supporters, including port, airport, and pilot groups, said it was a measured step toward FAA compliance and airport investment; the bill’s staff summary said it would reduce general fund revenue and increase DOR costs. SB 5898 would redirect hazardous substance, petroleum products, and oil spill-related taxes on aircraft fuel to the aeronautics account. Supporters said it would bring Washington into compliance and help airports, while Ecology, counties, and ports warned it would significantly reduce MTCA and related environmental funding. SB 6240 would create a new noise and air quality mitigation account funded by a portion of hazardous substance tax revenue; airport and aviation groups opposed it as duplicative or noncompliant with FAA rules, while community and environmental advocates from Sea-Tac area cities supported it as a needed mitigation source. The committee also heard SB 6244, which would extend a hazardous substance tax exemption for certain pesticides used in Washington agriculture through 2038. Agricultural and logistics witnesses supported it as important for food security, storage, and competitiveness, and staff said it would have a small revenue loss and administrative cost. SB 6231, a governor-request bill, would repeal the sales tax exemption for data center refurbishments while keeping the exemption for original server equipment; OFM and local government groups supported it as a revenue-raising budget measure, while data center, labor, and business representatives opposed it, warning of lost investment, jobs, and competitiveness. SB 6228 would repeal the preferential B&O rate for prescription drug resellers; OFM supported it as an outdated preference, but pharmacies, wholesalers, and business groups argued the cost would be passed through to pharmacies, hospitals, insurers, and patients and could worsen pharmacy closures. The committee then heard SB 6220, which would narrow and clarify a property tax exemption for nonprofit low-income homeownership property by allowing temporary community use and preserving the exemption when property is transferred to another exempt nonprofit. The sponsor said the bill was intended to let a community land trust host local performances without jeopardizing affordable housing plans. Finally, the committee heard SB 5880, which would allow blood and breath toxicology results to be admissible if tested by ISO/IEC 17025-certified labs, in addition to the state toxicologist process. Seattle’s city attorney supported it as a way to reduce a long toxicology backlog and speed DUI cases, while counties raised concerns about shifting costs to local governments and creating unequal access based on local resources. No votes were taken in the transcript provided.

Transcript Highlights:

• When the local sales tax got eliminated, their taxes went up on the levy.
• And not the sales tax. So it was part of the sales tax, part of that? Yes. Okay.
• exempt from local tax.
• So there was no tax dollars involved in passing the local sales tax.
• You mentioned, if you do pass a use tax, you currently don't have a use tax.

Committee: House Rules - Legislative

Summary: The Missouri House Legislative Rules Committee held a hearing on House Bill 2243, sponsored by Rep. Bryant-Wolfen, which would repeal a 2021 provision that exempted certain manufacturing and mining-related industries from local sales tax. The sponsor argued the change unintentionally stripped counties of revenue they had already approved through local votes, shifting the burden onto ordinary Missourians and leaving local governments without a replacement source of funding. Committee members questioned whether the bill would amount to a tax increase, whether a referendum or local voter approval should be required, and whether the measure could discourage investment or job growth. The sponsor said the bill simply restores local taxing authority and noted the fiscal note showed roughly $35 million in local revenue at stake statewide. Testimony in support came from local officials from Iron County, Adair County, and St. Genevieve County, including commissioners, a sheriff, and a 911 board official. They said the exemption reduced revenue for roads, ambulance service, law enforcement, and 911 operations, forcing service cuts and higher local levies. Iron County witnesses said the loss hit a county dependent on mining and reduced ambulance coverage and sheriff funding; Adair County officials said the exemption affected expected revenue from a large solar project and other energy infrastructure; St. Genevieve County officials cited sharp monthly declines in sales tax receipts and said inflation made the loss even more severe. Supporters emphasized that these were locally approved taxes and that the affected companies still benefit from county services. Opposition came from Associated Industries of Missouri, which argued the original exemption was part of Missouri’s effort to comply with the U.S. Supreme Court’s Wayfair decision and keep tax rules uniform for out-of-state sellers. The group warned that removing the exemption could make Missouri’s tax system less simple and potentially jeopardize local use-tax collections statewide, with a much larger possible revenue loss if the law were challenged. The committee chair said the hearing would continue with a hard stop for floor business, and at the end of testimony he indicated he planned to take executive action on the bill later in the week. No vote was taken during the hearing.

Transcript Highlights:

• estate excise taxes.
• estate excise taxes.
• estate excise taxes.
• estate excise tax. ...whether it be on property tax or real estate excise tax or sales tax, is to ask
• So more taxes. Thank you. ...in this bill. So more taxes.

Summary: House Finance heard briefings on several tax and housing-related bills, including HB 1717 on a local sales and use tax remittance program for affordable housing, HB 1859 on expanding density bonuses for housing on religious organization property, HB 1960 on a renewable energy excise tax, HB 2133 on making a senior citizen center property tax exemption permanent, HB 2135 on extending a disabled veterans housing sales tax preference, HB 2140 on tax treatment for land transferred to government entities, HB 2442 on a broad package of local tax and levy changes, and HB 2559 on a local option short-term rental tax for affordable housing. Staff also described multiple proposed substitutes and amendments, many of them technical or aimed at shifting administrative duties, changing tax credits, or requiring voter approval. In executive session, the committee adopted a substitute for HB 1717 and reported it out unanimously with a due pass recommendation. HB 1859 was also reported out with a due pass recommendation after members discussed added flexibility for affordable housing on faith-owned land. For HB 1960, the committee adopted amendments clarifying tax administration and JLARC review, rejected an amendment that would have adjusted property tax levies to offset shifts, and then advanced the bill on an 11-4 vote. HB 2133 and HB 2135 both received technical amendments and were reported out unanimously, with members emphasizing the value of permanent or extended tax preferences for senior centers and disabled veterans. The committee then advanced HB 2140, which narrows tax consequences when land is transferred to a governmental entity and is used for current-use purposes, with members describing it as a fix for unintended burdens on landowners and farmers. HB 2442, a large local government finance package, drew the most debate; amendments to make new taxes credits against state taxes and to require voter approval were rejected, and the bill passed 9-6. HB 2559, which would allow a local option excise tax on short-term rentals to fund affordable housing, also saw rejected amendments on state tax credits, local control, and voter approval before passing 9-6. Throughout, supporters framed the bills as tools for local governments and affordable housing, while opponents argued they would increase taxes and should require direct voter approval or state offsets.

Transcript Highlights:

• taxing lodging taxes in the taxing jurisdiction<00:20:03.159><c> and</c><00:20:03.440><c> sections</
• </c><00:25:58.320><c> tax</c> some of the erosion of their tax tax some of the erosion of their tax tax
• </c> this tax increase we would pay more tax this tax increase we would pay more tax to<00:46:40.359>
• tax credits so that the sort of I tax tax credits so that the sort of I think<01:12:27.280><c> that<
• </c><01:21:06.360><c> tax</c> clients are eligible for these tax tax clients are eligible for these tax

Bills: HF2274 , HF1932

Committee: House Taxes

Transcript Highlights:

• Is targeted tax relief, well-designed state aid formulas, avoiding tax limitations, and paying taxes
• Pays a local property tax, local income tax, in addition to a state income tax. Crazy.
• The targeted tax relief, and I very much support this targeted tax relief.
• That's pre-tax. Wow. Yeah, right. Pre-tax? Uh, no. Post-tax. Okay. Post-tax.
• Individual tax burden and business tax burden. These charts are pre-2023.

Bills: SB4 , SJR2 , SB 4 , SJR 2

Committee: Senate Local Government

Transcript Highlights:

• Tax increase.
• Tax rates matter.
• taxes were lower.
• My revenues from sales tax exceeded property tax.
• Compared to property taxes? Property taxes are 48% of our general revenue. Revenue sales tax is 27.

Bills: SB9 , SB 9

Committee: Senate Local Government

Transcript Highlights:

• The additional tax on cigarettes results in a total tax rate of $5 per pack of 20.
• and vapor products taxes.
• sales tax.
• tax.
• tax burden.

Committee: House Finance

Transcript Highlights:

• The county auditor calculates taxes and computes the tax, and lastly the county treasurer mails the tax
• </c> tax the property tax timeline is unique tax the property tax timeline is unique in<00:05:27.600>
• including</c> this gross tax and other taxes including this gross tax and other taxes including the<00
• the</c> Minnesota um tax taxing districts in the Minnesota um tax taxing districts in the state<01:09
• taxing authorities from the tax base the taxing authorities from the tax base that<01:17:18.000><c>

Committee: Senate Taxes

Transcript Highlights:

• tax.
• tax in state taxes experience in state tax in state taxes and<00:27:36.320><c> today</c><00:27:36.480
• But we've got sales taxes and income taxes, corporate taxes, and I think making those stronger, broader
• But we've got sales taxes and income taxes, corporate taxes, and I think making those stronger, broader
• No taxes.

Committee: Senate Taxes

Transcript Highlights:

• When the local sales tax got eliminated, their taxes went up on the levy.
• And not the sales tax. So it was part of the sales tax, part of that? Yes. Okay.
• from local tax.
• So there was no tax dollars involved in passing the local sales tax.
• You mentioned if you do pass a use tax, you currently don't have a use tax.

Committee: House Rules - Legislative

Transcript Highlights:

• , gas taxes and existing tax.
• , gas taxes and existing tax.
• , gas taxes and existing tax.
• , gas taxes and existing tax.
• Um new tax gas taxes and existing tax.

Committee: Senate Finance

Transcript Highlights:

• at auction from being taxed under sales tax or use tax.
• Farm machinery is not taxed. Livestock is not taxed. Numismatics are not taxed.
• use tax.
• property tax, and then we have sales taxes.
• property tax, and then we have sales taxes.

Committee: House Ways and Means

Transcript Highlights:

• . taxes. taxes.
• The state has a tax, the county has a tax, now the city has a tax.
• We have our property tax property taxes.
• ,</c> state has a tax, the county has a tax, state has a tax, the county has a tax, now<01:05:15.280>
• ><c> credit,</c><01:36:23.440><c> the</c> the tax the housing tax credit, the the tax the housing tax

Bills: HF2730 , HF2257 , HF2768 , HF1932 , HF2437

Committee: House Taxes

Transcript Highlights:

• of the tax.
• of the tax.
• This amendment to the sales tax statutes is not a tax on services; it is a tax on fees.
• </c><00:56:25.119><c> will</c> the sales tax but the sales tax will the sales tax but the sales tax will
• tax.

Committee: House Taxes

Transcript Highlights:

• taxes.
• </c> which is called tax pyramiding in uh tax which is called tax pyramiding in uh tax uh<00:05:25.240
• rates is a widely accepted tax policy in property tax, sales tax, corporate tax, and individual income
• </c> the tax increase for spreading this tax the tax increase for spreading this tax over<00:21:02.480
• </c> their tax exemptions their sales tax their tax exemptions their sales tax exemptions<01:08:41.719

Committee: Senate Taxes

Transcript Highlights:

• their tax returns from the state income tax perspective.
• And as I mentioned, these tax cuts really aren't tax cuts.
• Our tax system is set up to tax profits. If you make an expense... We're going to tax.
• Our tax system is set up to tax profits.
• tax returns.

Summary: The joint House Ways and Means and Senate Finance committees met to hear identical conformity bills, HB 2153 and SB 1106, which would align Arizona tax law with the federal Internal Revenue Code as of Jan. 1, 2026, including some retroactive provisions for tax year 2025. Staff explained that the bills would exclude three federal provisions: the higher federal SALT deduction, the new senior deduction as written in H.R. 1, and the deduction for interest on new car loans. They would instead include a $6,000 retirement-income deduction for taxpayers age 60 and older, a $6,000 Roth IRA contribution deduction, a higher dependent tax credit, and a deduction for child and dependent care expenses above the federal credit. JLBC estimated the package would reduce general fund income tax revenue by about $441.3 million in FY 2026. Members also discussed that the Department of Revenue’s forms had been issued assuming full conformity, and staff and supporters argued the bills were needed quickly to avoid confusion and amended returns during filing season. Committee members and sponsors largely framed the bills as tax relief and a way to provide certainty for taxpayers and preparers. Supporters said the package would help families, seniors, and workers, and noted that the Arizona version was negotiated to keep the overall tax relief roughly comparable to full conformity while shifting benefits away from the SALT deduction and toward child credits, retirement income, and child care. The sponsors also criticized the governor’s executive action and urged prompt passage so taxpayers would know how to file. Opponents argued the bills would reduce state revenue, worsen the budget outlook, and disproportionately benefit higher-income taxpayers and corporations. Several witnesses and members also raised concerns about the child care deduction, the retirement-income deduction, and the business expensing provisions, while supporters responded that the bill was designed to help working families and encourage saving and investment. Public testimony was mixed. The Arizona Society of Certified Public Accountants and the Arizona Free Enterprise Club supported the bills, emphasizing early conformity, filing certainty, and reduced confusion for taxpayers and software providers. Opponents included Save Our Schools Arizona, the Arizona Center for Economic Progress, Opportunity Arizona, and several individuals, who argued the package would deepen budget problems and favor the wealthy. One witness objected to a federal school-choice-related provision she said was being tied to the bill, though committee members said the measure before them was a tax conformity bill and not a school finance bill. The hearing included extended debate over the fiscal impact, the governor’s prior requests for some of the same tax changes, and whether taxpayers would need to file amended returns if the legislature later changed course. The transcript ends during testimony from NFIB, with no final committee vote or action shown in the excerpt.

Transcript Highlights:

• The additional tax on cigarettes results in a total tax rate of $5 per pack of 20.
• We recognize that the B&O tax writ large is an inequitable tax.
• sales tax.
• tax.
• tax burden.

Summary: House Finance held public hearings on three Senate bills. SB 6129 would raise cigarette taxes, replace current nicotine/vapor product taxes with a 95% tax on nicotine products, and adjust revenue distributions to the Andy Hill Cancer Research account, the Foundational Public Health Services account, and a youth prevention account; staff and supporters said it would correct an unintended loss of public health funding and reduce youth nicotine use, while opponents argued it would be highly regressive, harm retailers and wholesalers, and push sales into illicit markets. SB 6231 would repeal the data center sales tax exemption for refurbishment and end replacement server equipment eligibility; the sponsor and staff said it would raise roughly $200 million and remove an obsolete preference, while labor, port, business, and data center representatives opposed it, citing lost jobs, reduced investment, and concerns about upsetting existing contracts and rural economic development. SB 6228 would repeal the preferential B&O rate for warehousing and reselling prescription drugs and create a lower preferential rate for critical access pharmacies; the sponsor said it would restore horizontal equity in the tax code and offset impacts on rural pharmacies, but pharmacy groups, wholesalers, retailers, and business organizations warned it would raise medication costs, worsen pharmacy closures, and be passed through to patients. The committee heard extensive public testimony on all three bills. Supporters of SB 6129 included public health, cancer, pediatric, and emergency medicine advocates who emphasized youth prevention, cessation funding, and long-term health savings; opponents included tobacco, vape, retail, and business groups who said the bill would increase black-market activity and burden small businesses. SB 6231 drew opposition from construction trades, ports, local governments, chambers, and data center interests, who argued the tax preference supports ongoing construction, permanent jobs, and local tax bases, while committee questions focused on whether the bill would affect existing refurbishment contracts. SB 6228 was opposed by pharmacy associations, independent pharmacists, wholesalers, grocery retailers, and AWB, who said the tax increase would be passed through and could accelerate pharmacy desert conditions; the sponsor and supporters framed the bill as a correction to an outdated preference and a way to protect critical access pharmacies. No votes were taken; each hearing was closed, and the chair announced amendment requests were due Thursday at 5 p.m. and amendments posted by Friday at 5 p.m.