Transcript Highlights:

• Right now, this tax is dedicated.
• </c><00:18:28.799><c> tax</c> the solid waste management tax tax the solid waste management tax tax revenues
• and even property tax revenue.
• and our taxes have gone up 67%.
• and our taxes have gone up 67%.

Bills: HF1359 , HF1829 , HF290 , HF1933 , HF926

Committee: House Taxes

Transcript Highlights:

• resources that is not cash-based: income tax, sales tax, every other tax.
• Income tax, sales tax.
• own, employment taxes, fees... ...property taxes on the property they own, employment taxes, fees, different
• You keep raising taxes, the people that pay the taxes are going to leave.
• taxes.

Committee: Senate Budget and Fiscal Review

Summary: The Senate Budget and Fiscal Review Committee held an informational hearing on California’s Budget Stabilization Account, or Rainy Day Fund, with presentations from the Legislative Analyst’s Office, the Department of Finance, Practical Idealism Economics, and the California Budget and Policy Center. The LAO explained that California’s revenue volatility is driven largely by the personal income tax and high-income capital gains, and described how Proposition 2 deposits work, the 10% cap on the BSA, and the LAO’s evaluation that the current policy would cover only about 30% of funding shortfalls over 50 years in an unfavorable benchmark scenario. The LAO recommended raising the cap to 50% over time and either adopting broader deposit rules or depositing all excess capital gains. Finance said the administration had proposed raising the cap to 20% and excluding reserve deposits and withdrawals from the state appropriations limit. The Budget Center supported reserve reform but stressed balancing savings with current service needs and noted other tools such as revenue changes, borrowing from special funds, and the new Projected Surplus Temporary Holding Account. Committee members debated the purpose and adequacy of reserves, the role of the state appropriations limit, and whether reserves should be paired with broader fiscal reforms. Several senators argued that reserves are needed to preserve core services during downturns and that the current system is too complicated and too small, while others emphasized the need to protect spending on health care, child care, and other services for working Californians. There was also discussion of infrastructure spending as a possible countercyclical tool and whether deposits for infrastructure should be treated differently under reserve and SAL rules. The LAO said the Legislature has flexibility in defining infrastructure spending and suggested an infrastructure fund could function as a separate reserve-like mechanism. A significant portion of the hearing turned to broader tax and budget policy, including repeated references to Proposition 13, the state’s revenue structure, business departures, unemployment insurance financing, and the impact of inequality on California’s fiscal resilience. Some members argued Prop. 13 was driven by affordability concerns for homeowners, while others said it created loopholes that benefit corporations and constrain local revenue. The hearing did not take any vote or formal action; it remained informational, with the chair indicating the committee would continue questions and public comment after the panel discussion.

Transcript Highlights:

• </c> a refundable sales tax sales and use tax a refundable sales tax sales and use tax exemption<00:04
• pay sales tax on right now.
• pay sales tax on right now.
• pay sales tax on right now.
• </c><01:25:56.440><c> gas</c><01:25:56.719><c> tax</c> sales tabs tax delivery fee the gas tax sales

Bills: HF1833 , HF148 , HF1127 , HF1227 , HF1681 , HF1974 , HF1106 , HF1016 , HF2197

Committee: House Taxes

Transcript Highlights:

• The use tax is separate, but it's a complement to the sales tax and comes into effect if the sales tax
• And at the time of registration, you do pay tax, but you're paying the use tax.
• So regarding the fuel tax, the proposal clarifies that the part of the tax attributable to inflation
• It repeals the luxury aircraft tax.
• It repeals the luxury aircraft tax.

Bills: HB2306 , HB2711

Committee: House Transportation

Keywords: transportation budget, capital budget, operating budget, appropriations, Washington State Department of Transportation, WSDOT, Washington State Patrol, Department of Licensing, ferry funding, state ferries, highway maintenance, road preservation, bridge replacement, tolling, express toll lanes, traffic safety, speed cameras, ignition interlock, transit grants, public transit

Transcript Highlights:

• So it would be January 1st, 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.
• 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.

Committee: All REVENUE & TAX - SENATE

Summary: The Senate Revenue and Tax Committee met to consider Senate Bill 1, sponsored by Senator Jonathan Dismang, which continues the state’s long-running effort to reduce Arkansas income tax rates. Dismang said the bill would lower the personal income tax rate retroactive to January 1, 2026 and delay the corporate income tax change until the following January, bringing the rate down from 7% to 3.7%. He also said the bill would use existing surplus funds and estimated that a person making $65,000 would see their effective tax burden reduced by about 45% compared with earlier rates. The committee heard several witnesses in opposition, including a United Methodist pastor/social worker, a parent describing her son’s disability and need for supported living services, representatives from Arkansas Appleseed and Arkansas Advocates for Children and Families, and a Marshallese community advocate. They argued that Arkansas should preserve revenue for public schools, health care, food assistance, housing, rural hospitals, early childhood education, and disability services, and said the tax cuts would disproportionately benefit higher-income taxpayers while providing little relief to working families. Several speakers cited low state spending relative to national averages and warned that further cuts would worsen existing service gaps. In closing, Dismang and other supporters said the state can be both compassionate and competitive, that no essential services would be cut by the bill, and that Arkansas has continued to grow revenue despite prior tax reductions. Members emphasized balancing service funding with economic competitiveness and noted the legislature’s focus on lower-income tax brackets in earlier reforms. The committee then voted to do pass SB1, and the bill was approved.

Transcript Highlights:

• There is a municipal resort tax. There is a communication services tax.
• taxes, fuel taxes.
• You cannot tax the residents of Florida to death with a regressive tax.
• And that's my concern: this is not a tax break. This is a tax shift.
• In other words, this is not a true tax cut. It is a regressive tax shift.

Summary: The House took up the special order calendar for a proposed constitutional amendment on property taxes, CS/HJR 1F, which would create a new homestead exemption for non-school taxes, lower the annual assessment cap on non-homestead property, and restrict how counties and municipalities may use ad valorem tax revenue. The sponsor, Rep. Overdorf, said the measure would give homeowners tax relief and argued local governments could adjust spending or use other revenue sources. Opponents repeatedly questioned the ballot language, the lack of a fiscal estimate or backfill, and the potential impact on local services, public safety, and debt obligations. The House adopted the special order report and then debated the resolution and a series of amendments. Several amendments were offered to carve out or protect specific services from the tax changes. Rep. Bartleman’s amendment to protect Children’s Services Councils and Children’s Trusts was supported by members who said those entities fund early learning, mental health, aftercare, and other services for children and working families, but it failed 25-74. Rep. Cross offered an amendment to include water management districts in allowable ad valorem uses, warning of impacts on flood control, water quality, Everglades restoration, and water supply; that amendment also failed. Rep. Eskamani offered an amendment requiring the Legislature to backfill public safety funding if local revenues fall, arguing police and fire services, staffing, and response times would be at risk; it failed 25-71. The chamber then rejected Rep. Woodson’s amendment to require state backfill for senior services, with supporters citing Meals on Wheels, transportation, adult day care, and other local senior programs, and opponents saying the proposal was outside the bill’s scope. Finally, Rep. Gant offered an amendment to protect veteran services, saying local governments fund housing, mental health, transition, and family support programs for veterans; debate emphasized the importance of honoring veterans and avoiding cuts to those services. The transcript cuts off during debate on that amendment, before a final vote is shown.

Transcript Highlights:

• It will be put before the voters and it is a sales tax of up to one half of 1% for sales tax. sales tax
• taxes.
• taxes.
• and let's abolish personal property tax and real estate tax 100%.
• and let's abolish personal property tax and real estate tax 100%.

Committees: House Local Government , House Local Government, Elections and Pensions

Transcript Highlights:

• , for property taxes, it would reduce that, eliminate that for up to... ...taxes, for property taxes,
• You know, we tax our citizens on their businesses, we tax them on their income, we tax them on their
• homes, we tax them on their cars, we tax them on their food, and we tax them on the very clothes that
• Taxes by replacing the revenue that's derived from our state taxes, state-imposed taxes, with the revenue
• tax.

Committee: House Special Committee on Tax Reform

Summary: The committee first heard House Bill 2923, which would give homeowners a temporary property tax exemption of up to four years on qualifying home improvements between $7,500 and $75,000, so long as the property is the owner’s homestead and the required intent and completion forms are filed. The sponsor said the bill is meant to encourage reinvestment in homes, including after catastrophic events, and said the fiscal note showed no impact. Members asked about the bill’s effect on assessors, taxing districts, school districts, the definition of homestead, and whether the state would reimburse lost revenue. Testimony in support argued the bill would reduce ambiguity in new-construction assessments, encourage repairs and improvements, and help homeowners avoid being penalized for fixing damaged homes. Concerns were raised about routine maintenance, the four-dwelling language, possible burdens on assessors, and whether the bill could affect senior tax freezes. The hearing on HB 2923 ended without a vote. The committee then went into executive session on House Bill 3256, adopted a committee substitute, and voted the substitute do pass by a roll call of five yes and one no. Discussion focused on criminal penalties in the bill, with the ranking member objecting to those provisions and noting that other states do not include them. The sponsor explained changes in the substitute, including broader retail-establishment language, explicit coverage of sports venues and concert halls, and removal of banks and credit unions from the bill. Members suggested further floor amendments and additional review of other states’ statutes. Finally, the committee heard Senate Joint Resolution 95, which would create the Show Me Prosperity Fund as a constitutional endowment intended to eventually replace all state-imposed taxes with investment earnings. The senator said the fund would be seeded by a one-time appropriation, managed by the treasurer, audited by the auditor, and protected from borrowing or diversion, with distributions capped at 3 percent. Supporters said the proposal would use compound growth to create long-term tax relief and eventually make Missouri the first state to eliminate state taxes; one witness called it straightforward and honest. Members questioned the size of the needed appropriation, how the fund would work if state income tax changes separately, whether state law allows the needed investments, and how the fund would avoid becoming unstable if distributions begin before it is large enough. No opposition testimony was offered, and the hearing concluded without action on SJR 95.

Transcript Highlights:

• investment tax credit.
• investment tax credit.
• tax credits.
• taxes paid.
• taxes paid.

Summary: The Senate Finance Committee met with a quorum present, approved the prior meeting minutes, and then considered a series of House bills and committee substitutes. House Bill 5438, dealing with changes to Step 7 of the school aid formula and allowable uses of certain education allocations, was amended to adopt the Education Committee’s changes and then reported to the full Senate. House Bill 4087 creating the West Virginia-Ireland Education Alliance was also reported, as was House Bill 4191, which expands child care tax credit eligibility for employer-sponsored facilities and changes subsidy payments from attendance-based to enrollment-based reimbursement; senators emphasized its workforce and economic development benefits. House Bill 5074, which reallocates medical cannabis fund balances and future revenues, was amended to increase the Child Protective Commission pilot funding from $3 million to $5 million and remove proposed ibogaine research funding for Marshall and WVU before being reported. House Bill 5353, regulating virtual currency kiosks and money transmission licensure, and House Bill 5527, creating licensure and oversight for wellness reimbursement program administrators, both received strike-and-insert amendments and were reported. House Bill 5687, which phases down the metallurgical coal severance tax and adds a temporary oil and gas tax reduction with county/municipal revenue adjustments, was amended and reported. House Bill 4418, creating an electronic system for municipal business and occupation tax filing and collection with a 1% administrative fee and a participation threshold, was also reported. The committee then took up House Bill 4245, the Revenue Rules Bundle, which bundles 26 legislative rules from the Department of Revenue and related agencies. The bundle included alcohol, banking, insurance, racing, and tax rules, with several sunset extensions and repeals of outdated rules; the committee adopted a strike-and-insert amendment affecting a lottery consumer protection rule and a pre-need cemetery company rule, then reported the bill. House Bill 5168, providing a $12 million lottery-funded stream for emergency medical services, was amended to clarify the uses of the funds, rename one fund, require a 30% county match for mental health treatment spending, and create two additional county-based EMS funds; senators described it as a needed permanent funding source for EMS, and it was reported. Throughout the meeting, members generally supported the measures, with some discussion on technical details, funding allocations, and the impact of the bills on local services and workforce needs. At the end of the meeting, the chair announced that Senate House Bills 4004, 4006, and 4009 would not be taken up that day, and the committee adjourned.

Transcript Highlights:

• The bill creates a tax credit program beginning the 2027 tax year for an amount not to exceed $10 million
• , or that becomes a tax credit?
• I am in favor of eliminating income tax.
• tax credit.
• Every state senator that wants to do a tax credit.

Committee: House Higher Education and Workforce Development

Summary: The Committee on Higher Education and Workforce Development heard House Bill 3359, presented by Rep. Travis Wilson on behalf of Rep. Riggs. The bill would create a state income tax credit for donations to registered school robotics/STEAM programs, including cash, equipment, software, materials, and certain employee volunteer hours. The proposal was described as a 20% credit, capped at $10 million annually beginning in tax year 2027, with a six-year sunset. Committee members raised questions about whether the credit applies to individuals or businesses, how volunteer hours would be valued, whether the bill should be limited to qualified coaches or employees rather than parents or general volunteers, which state agency would administer reporting, and whether the 20% rate should be higher. Rep. Wilson said he was open to clarifying amendments and noted the bill sponsor would need to weigh changes. The bill’s student author and witness, Sarah Waldron, a Westminster Christian Academy senior and robotics team CEO, testified in support. She said the bill was intended to help Missouri schools, especially under-resourced ones, access funding for robotics programs and argued that the credit would leverage private donations into student opportunities and workforce development. She clarified that the volunteer-hour provision was meant for business employees, not individual volunteers, and said she had drafted an amendment to provide higher credits for schools with higher free-and-reduced-lunch percentages. Several committee members praised her work and discussed the need to target aid toward schools with fewer resources. Arne C. A.C. Dinoff, State Public Advocate, testified in opposition. He praised the student’s initiative but argued the state could not afford another tax credit given budget deficits and said volunteerism should not be tied to a fiscal reward. He also questioned the fiscal note and said robotics support should be handled locally rather than through a state tax credit. No vote was taken, and the chair concluded the hearing after testimony.

Transcript Highlights:

• Now, what happens if individual income tax is eliminated?
• And I am in favor of eliminating income tax.
• tax credit.
• You know, I had a bill around tax credits for child care.
• Every state senator that wants to do a tax credit.

Committee: House Higher Education and Workforce Development

Transcript Highlights:

• This is a tax increase.
• And this bill imposes a brand new sales tax on downloaded software and channels... tax on downloaded
• This was a... from the sales tax.
• This was a recognition that taxing digital goods the same way that we tax a toaster from Target or a
• to tax it also.

Transcript Highlights:

• </c><00:15:38.360><c> and</c> more than just the property tax and more than just the property tax and
• Line 30 is a property tax section.
• Line 30 is a property tax section.
• Article two deals with property taxes. Article two is the property tax article.
• Article two deals with property taxes. Article two is the property tax article.

Committee: Senate Taxes

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:

• </c><00:36:28.240><c> repairer</c> tax my certified Minnesota tax repairer tax my certified Minnesota
• to the tax structure.
• to the tax structure.
• to the tax structure.
• uh our tax to help um make our tax uh our tax policy<01:28:28.480><c> um</c><01:28:29.600><c> transparent

Committee: Senate Taxes

Transcript Highlights:

• There is a municipal resort tax. There is a communication services tax.
• taxes, fuel taxes.
• You cannot tax the residents of Florida to death with a regressive tax.
• In other words, this is not a true tax cut. It is a regressive tax shift.
• Tax Administration.

Transcript Highlights:

• So it's not a tax increase.
• substance tax, petroleum product tax, and oil spill response tax to the aeronautics account.
• product tax, and oil spill response tax to the aeronautics account.
• technique change to the tax rate.
• capital gains tax and this again aligns to that structure for ease of tax administration.

Summary: The Ways and Means Committee met in executive session on February 9, 2026, first hearing a staff briefing on Senate Bill 6346, which would impose a tax on individuals earning over $1 million. Staff described the bill’s revenue and spending impacts and reviewed a proposed substitute and 11 amendments addressing items such as public defense funding, charitable deductions, out-of-state tax credits, small business credits, diapers, constitutional issues, and a contingent constitutional amendment. The committee later took up the bill and rejected all of the offered amendments, then advanced the substitute bill with a due pass recommendation to the Rules Committee. Members supporting the bill argued it would help address tax fairness and fund public services, while opponents raised concerns about constitutionality, economic harm, and the effect on businesses and charitable giving. The committee also acted on a series of policy bills. It advanced a substitute bill on grocery store closures in food deserts after adopting a narrower substitute, despite concerns from some members about burdening grocers. It approved a substitute bill expanding voting access for military, overseas, Native American, and disabled voters, adopting a second substitute that removed a cybersecurity review requirement. The committee also advanced bills on tort claim arbitration against governments, victim and witness protections in sexual assault and domestic violence cases, JLARC review of student aid fraud, agricultural collective bargaining, labor relations if federal preemption ends, a cost-of-living adjustment for Plan 1 retirees, workers’ compensation and medical care access, line-of-duty death reimbursements, law enforcement background checks and eligibility, veterans’ discharge definitions, and extraordinary medical placement. Several of these bills had amendments adopted, including changes to tort claim oversight, victim-requested standby counsel, agricultural labor definitions, workers’ compensation penalties, law enforcement volunteer support, and extraordinary medical placement criteria. In the second group of bills, staff briefed measures affecting property taxes, housing, cannabis, disaster-related tax relief, technical tax code changes, aircraft fuel tax revenues, the estate tax, and a pesticide tax exemption. The committee heard that a substitute for the fire protection district bill would alter how city or town levy capacity is reduced and include consultation requirements and board-creation provisions. It also heard that the property tax relief expansion for seniors and disabled retirees needed a substitute to make the consolidated school levy revenue-neutral. Other bills would expand tax exemptions for low-income housing and nonprofit homeownership, authorize local cannabis excise taxes, extend disaster repair tax relief, expand housing-related local sales tax uses, make technical tax code changes, redirect aircraft fuel tax revenues to aeronautics, reduce the estate tax rate, and extend a pesticide tax exemption. The transcript ends during the committee’s consideration of Senate Bill 6346, with the committee debating and rejecting amendments before moving the bill forward.

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:

• 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:

• 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