Transcript Highlights:

• By way of background, retail sales taxes are imposed on retail sales and most articles of tangible personal
• The state sales and use tax rate is 6.5%.
• A sales and use tax exemption is provided for sales of eligible server equipment to be installed in eligible
• Specifically, the bill establishes an exemption from sales and use tax for sales of eligible server equipment
• Sales and use taxes are calculated on the basis of sale price without regard to price rounding, and rounding

Summary: The committee heard several public hearings on tax and housing-related bills. HB 2451 on local tax increment financing was briefed as a negotiated trailer bill adding new limits and consultation requirements for increment areas, including restrictions on using areas that already have needed public improvements, earlier sunset rules, more detailed project analysis, and stronger notice, mediation, and arbitration procedures for affected taxing districts. Supporters from cities, ports, and fire districts said the bill rebalances the process and protects impacted jurisdictions; the hearing then closed. HB 2322 would change the alternative jet fuel tax incentive program by replacing the current production-capacity trigger with a fixed effective period beginning in 2031 and ending in 2046, while clarifying carbon-intensity requirements. The sponsor said the change adds certainty and supports cleaner aviation fuel. A refinery representative supported the program but asked for clarification to include Pierce County or define “blender,” while a climate-health opponent argued the bill subsidizes continued fossil-fuel combustion and should be rejected. HB 2590 would revise the limited equity cooperative definition and exempt such cooperatives from WUCIOA unless they opt in, while preserving the property-tax exemption requirements; supporters said it would reduce red tape and better fit cooperative housing, while members raised concerns about unintended restrictive membership rules and asked for fair-housing guardrails. HB 2655 would create a new sales and use tax exemption for construction and equipment at certain new data centers in eastern Washington, subject to labor, wage, apprenticeship, employment, and sustainability requirements. Supporters framed it as a jobs and clean-energy opportunity tied to hydrogen development and regional competitiveness, while opponents said it was a subsidy for large corporations and could strain water, power, and public revenues. The committee then moved to executive action and advanced HB 1983, the second substitute for HB 1974, the substitute for HB 2334, HB 2367, and the substitute for HB 2650, all with due pass recommendations. Amendments were adopted on HB 1974 and rejected on HB 2367; the other bills were advanced without amendment. Votes were recorded on each measure, with HB 1974 passing 10-4, HB 2334 passing 13-1, HB 2367 passing 11-3, and HB 2650 passing 14-0.

Transcript Highlights:

• of timeshare products in Hawaii, to promote the sale of these products to Japanese-speaking visitors
• So, when timeshare sales is different, it's a different process than purchasing a freestanding piece
• people right um bilingual um uh sales people right um Realtors<00:30:53.679><c> bilingual</c><00:30:
• When a member comes on tour, or a guest comes on tour, the entire sales presentation is delivered in
• and also the administrative um the sales and also the administrative process<00:31:52.880><c> the</c

Committee: House Consumer Protection & Commerce

Summary: The House Committee on Consumer Protection and Commerce met on April 1 at the State Capitol and heard four measures. HCR 45/HR 38 urged the Public Utilities Commission to support transferring regulatory authority over motor carriers, water carriers, and other transportation means to the Department of Transportation; both the PUC and DOT testified in support, and members discussed that the resolution was largely symbolic because statutory changes would still be needed. HCR 58/HR 54 requested a geothermal energy working group; the Consumer Advocate, PUC, Department of Hawaiian Home Lands, and Life of the Land supported it, while Students for Justice in Palestine at UH opposed it, citing an active injunction, environmental risks, and the need to prioritize Native and local community voices. Members asked about the injunction and community representation, and the PUC said it would support including Hawaiian community members in the working group. HCR 91/HR 87 sought insurance coverage for prosthetic and orthotic devices; a 14-year-old amputee testified in support, describing the need for sports prosthetics and arguing that coverage should allow people with limb loss to participate fully in school and athletics. HCR 102/HR 98 urged the Real Estate Commission to allow the salesperson exam to be administered in Japanese for timeshare sales; the Real Estate Commission opposed, while ARDA supported it, arguing there is a shortage of bilingual real estate professionals and that Japanese-language testing would help the timeshare industry and Japanese visitors. Members questioned the limited-license concept and public protection concerns, and the committee later amended the measure to a limited real estate salesperson’s license for timeshare sales, changing the target from Japanese-speaking visitors to Japanese nationals, before passing all four measures out of committee, with HCR 102 passing with amendments and the others passing as is.

Transcript Highlights:

• the last public meeting of the Special Legislative Commission to study the future of payments and sales
• However, we should not be paying processing fees on sales tax or gratuity.
• Certainly there are other fees associated with point-of-sale systems.
• Those fees are often set by point-of-sale system providers.
• But again, those fees are set by point-of-sale providers, not by the card networks.

Summary: The Special Legislative Commission studying the future of credit card payments and their impacts on small businesses held what leaders described as its last public hearing, though they said the commission would continue meeting to develop a report and recommendations. Chair Paul Feeney and other members noted the issue is complex and that they had sought testimony from a wide range of stakeholders before moving into a more deliberative phase. The commission adjourned after hearing from several in-person and virtual witnesses. Banking and card-industry witnesses, including the Massachusetts Bankers Association, the Card Coalition, the Electronic Payments Coalition, and others, argued that payment cards provide major benefits to consumers and merchants, including convenience, fraud protection, fast settlement, and broad access to electronic commerce. They warned that state-level changes to interchange rules could create a patchwork of conflicting requirements, disrupt global payment systems, and especially affect state-chartered community banks and small businesses. Several also said recent federal actions and litigation, including OCC and NCUA preemption rules and the Illinois interchange-fee litigation, have limited the practical reach of state laws. Restaurant, retail, and convenience-store witnesses pushed for relief from swipe fees, saying independent businesses operate on thin margins and pay fees on amounts that are not really their revenue, such as sales tax and gratuities. They urged transparency, the ability to surcharge, vendor compensation for tax collection, and limits on interchange or related fees. Some witnesses said merchants bear significant fraud and chargeback costs and that banks and card networks have not offered enough direct relief. Commissioners asked questions about surcharging, fee regulation, fraud, and whether industry should share more of the burden. No votes or formal actions were taken beyond adjourning the hearing.

Transcript Highlights:

• more in consumer sales tax and severance taxes.
• That's when we were getting rid of the sales tax on groceries.
• Another big one is the sales tax increment financing districts.
• These are municipalities that have had the sales tax.
• So you're going to get consumer sales tax from that.

Summary: The Senate Finance Committee met with a quorum present and first approved the minutes from the January 15 morning meeting. The main agenda item was the Department of Revenue’s budget and revenue presentation from Secretary Eric Nelson, Deputy Secretary Peter Shirley, and Deputy Secretary Mark Mucco. Nelson said the state remains double-A rated with a positive outlook, the budget includes a 5% personal income tax reduction, and the 2027 general revenue estimate is $5.493 billion, up $170 million from the prior year. Shirley gave an economic overview, saying West Virginia is forecast to see continued but slowing employment growth, continued wage growth, gains in private education/health services and business services, declines in some sectors, improving labor force participation relative to the nation, and strong recent net in-migration. He also noted continued growth in natural gas production and a modest rebound in coal production, though coal faces longer-term demand pressure. Mucco reviewed revenue trends and said 2025 collections were about $5.5 billion, below the prior year but above estimate, with personal income tax and sales tax driving the surplus. He explained that the forecast incorporates the 5% PIT cut and annual conformity to the federal One Big Beautiful Bill Act, including changes such as Section 179 expensing, bonus depreciation, R&D expensing, business interest deductions, and a new manufacturing facility expensing provision. He also discussed the effects of tax credits, severance tax volatility, declining tobacco revenues, and health care provider tax changes tied to federal Medicaid rules. He said road fund revenues are largely flat absent policy changes, and county commission revenues are growing faster than state revenues. Members asked about when new economic development projects like NewCore would appear in the projections, how much 20,000 new jobs would matter, whether the department had a calculator for job-growth impacts, the status of recent tax cuts, road fund growth, tobacco/vape taxation, and whether migration data could be broken down by county. The witnesses said major projects are not yet in the S&P-based forecast but would likely add jobs, wages, and tax revenue over time; they estimated 20,000 jobs would be a significant increase. They also said the state is unlikely to hit the current personal income tax trigger in the near term. No substantive votes were taken beyond approving the minutes, and the committee adjourned after a motion carried by voice vote.

Transcript Highlights:

• the last public meeting of the Special Legislative Commission to study the future of payments and sales
• However, we should not be paying processing fees on sales tax or gratuity.
• Certainly there are other fees associated with point-of-sale systems.
• Those fees are often set by point-of-sale system providers.
• But again, those fees are set by point-of-sale providers, not by the card networks.

Summary: The Special Legislative Commission on the future of credit card payments and their impacts on small businesses held what was described as its last public hearing. Chair Paul Feeney opened by noting the commission’s mandate under Chapter 238 of the Acts of 2024 and explained that members would continue working on a final report after the hearing. The meeting featured testimony from banks, payment industry groups, restaurant advocates, convenience store representatives, and others, with repeated discussion of interchange fees, surcharging, fraud, and federal preemption issues. Banking and card-industry witnesses, including the Massachusetts Bankers Association, the Card Coalition, and the Electronic Payments Coalition, argued that state-level interchange restrictions would disrupt a global payment system, create compliance problems, and likely apply only to a small share of transactions because of federal preemption. They emphasized consumer and merchant benefits of cards, the role of banks in absorbing fraud losses, and recent federal and state developments, including Illinois litigation, OCC and NCUA actions, and a settlement that they said would give merchants more flexibility. Several witnesses also suggested alternatives such as vendor compensation for tax collection and modernizing Massachusetts’ surcharge ban. Restaurant and convenience-store advocates took the opposite view, saying swipe fees are a major burden on thin-margin businesses and that merchants should not pay interchange on sales tax or gratuities that are not their revenue. Mass Restaurants United and individual restaurant owners described severe financial strain, rising costs, and the need for transparency and relief. NACS supported swipe fee reform and argued that current fees are excessive and inflationary. A few members questioned witnesses about whether industry should share more of the burden and about the feasibility of changing the current system. No votes or formal policy actions were taken. The chair said the commission would meet again to discuss a draft framework and final report, and members of the public were invited to submit additional written testimony before the commission concludes its work.

Transcript Highlights:

• And for tax foreclosure surplus following a tax foreclosure sale.
• And the larger the county, the more properties go up for tax sale.
• From 2020's tax sale, $64,000. From 2021, $69,000. Is that one house?
• What's on the certificate of sale will be listed.
• triggers that tax sale.

Committee: House Special Committee on Tax Reform

Summary: The Special Committee on Tax Reform met in executive session and first adopted a substitute and then gave do pass recommendations to H.J.R. 115, which would align homestead language with the Senate version by changing the acreage limit from 2.5 acres to 5 acres, and to HB 2869, which was amended to tie a $500,000 threshold to CPI and use assessed value rather than market value. The committee also voted HB 3303 do pass without amendment after brief discussion about its purpose and potential tax implications. In regular hearing, the committee heard HB 2234 from Rep. Tricia Burns, which would change how surplus proceeds from tax foreclosure sales are handled. Burns and witness Tamara Rucker explained that when a home is sold for more than the delinquent taxes owed, the surplus can currently escheat to county revenue after three years; the bill would move those funds to the unclaimed property division and improve notice to property owners or heirs. Members discussed how the process works, the lack of uniform notification and payout standards, and the amount of surplus involved in some counties. No opposition testified. The committee also heard HB 2964, another bill from Rep. Burns, to move property tax bill mailing and delinquency dates later in the year, from early December/January to late February/April. Burns said the change would ease hardship around the holidays and help seasonal residents. Testimony from the Missouri School Boards Association raised concerns that districts would need to carry an additional 60 to 90 days of reserves, or roughly 15 to 20 percent more, to bridge the delayed revenue, though the witness said the impact would vary by district. The hearing concluded with no further business, and the committee adjourned.

Transcript Highlights:

• And they now have to do it based on their sales in California versus their sales throughout the country
• SB 122 modernizes our sales tax for the 21st century.
• Now you’re talking about sales tax on software.” “So the sales tax on software is...
• It depends on how it’s a sales and use tax. So it depends.
• If you buy it in person, it’s a sales tax.

Summary: The Senate Budget and Fiscal Review subcommittee heard four budget trailer bills: AB 110, AB 122, AB 125, and AB 177. AB 110 was described as a budget bill junior identifying budget-related legislation. AB 122 would extend sales tax to electronically delivered or remotely accessed prewritten software, extend and later limit business tax credits, reduce the annual LLC/LLP/LP tax for first-year businesses for three years, and impose a 100% tax on certain federal anti-weaponization fund settlements. AB 125 would renew the managed care organization (MCO) tax for three years beginning in 2027 to support Medi-Cal and targeted provider rate increases. AB 177 would require the Department of Finance to return by March 1, 2027 with options for assessing large employers for the Medi-Cal costs of employees enrolled in the program, including at least one employer-paid premium option for firms with 250 or more employees, and would appropriate $1,000 General Fund for implementation. Administration witnesses said AB 122 modernizes the tax system and helps create general fund revenue, while AB 125 is needed to preserve Medi-Cal financing and targeted rate increases under new federal constraints from H.R. 1 and to avoid a budget hole if the MCO tax expires. On AB 177, Finance said the bill is only a study and does not itself impose a tax, but would direct the administration to develop options for future consideration. Supportive members argued the package is part of a balanced approach to address the structural deficit, protect health care and other safety-net programs, and ensure large corporations pay more of their share. They also said AB 177 is a necessary step toward asking large employers to help cover public health care costs for workers who rely on Medi-Cal. Opponents, led by Vice Chair Niello and several other Republicans, argued the state does not have a revenue shortage but a spending problem, warning that the proposals would raise costs on consumers and businesses, discourage innovation, and expand taxes beyond their intended scope. They criticized AB 122 as potentially taxing labor-like services and limiting research and development credits, and said AB 125 would increase premiums for commercial enrollees and employers. On AB 177, they questioned the lack of definitions and specifics, saying the bill is too vague and could eventually burden employers, including hospitals and part-time workers, without clear standards. No votes were taken in the portion of the hearing provided; the committee heard testimony and questions before public comment and later action.

Transcript Highlights:

• Retail pet sale bans also do not close puppy mills.
• This proved she was already sick at the time of sale.
• sale of puppies.
• It's not just sales on the internet that are exploding.
• And not have puppies and kittens for sale.

Bills: HB74 , HB175 , HB460 , HB576 , HB2271 , HB2294 , HB2874 , HB3016 , HB3133 , HB3191 , HB3458 , HB3929 , HB4063 , HB4115 , HB4394 , HB74 , HB175

Committee: House Trade, Workforce & Economic Development

Keywords: Puerto Verde, Port Authority, eminent domain, bonds, tax assessments, economic development, infrastructure, transportation, public welfare, child care, certifications, Texas Rising Star Program, grant program, disability inclusion, family income, affordability, economic impact, state study, cost analysis, government support

Transcript Highlights:

• Is the current standard that once a state of emergency is declared locally that the purchase and sale
• Under what states of emergency, particularly, are firearm sales automatically paused? Beautiful.
• No sale of ammunition or firearms at the same time. Understood.
• Or would you be amenable to... no sale of ammunition or firearms at the same time. Understood.
• They took it further and they added an ordinance that said no gun sales allowed during that time.

Committee: Senate Criminal Justice

Summary: The committee heard and acted on several criminal justice, public records, nuisance, and firearms bills. SB 1168, by Sen. Leak, would create a second-degree felony for aggravated installation or use of a tracking device or application when done in furtherance of a dangerous crime; it passed unanimously. SB 1054, by Sen. Garcia, would increase penalties for tampering with electronic monitoring devices, require immediate revocation of pretrial release for tampering, and bar further pretrial release on the current charges; after testimony raising concerns about unintended consequences and proof issues, it was reported favorably unanimously. SB 1198, by Sen. DeSigley, addressing fraudulent use of gift cards, was substantially revised by a delete-all amendment and a technical amendment, then reported favorably with support from retail and industry groups. SB 710, by Sen. Osgood, would create a public records exemption for personal identifying and location information of current and former Crime Stoppers employees, board members, and volunteers; it was reported favorably unanimously. SB 1022, by Sen. Wright, would strengthen nuisance abatement enforcement by raising fines, allowing tax-collector collection and special assessments, and authorizing foreclosure on unpaid liens; it was reported favorably after support from the Orange County Sheriff’s Office. SB 716, by Sen. Martin, would impose mandatory minimum sentences for certain sexual offenses by registered sexual offenders or predators and bar early release; after an amendment to tie the penalty to prior convictions rather than registration status, it passed favorably. SB 878, also by Sen. Martin, would extend probation supervision for certain misdemeanor controlled-substance offenses and align them with existing alcohol-related probation rules; it passed unanimously. Finally, SB 952, by Sen. Guglia, would repeal the statute allowing firearm and ammunition sales restrictions during certain declared emergencies; after extensive testimony from gun-rights advocates and debate about local emergency ordinances, it was reported favorably.

Transcript Highlights:

• They are buying houses, spending sales taxes, and other revenues here in the state.
• We've lost $6 million due to online sales tax and distribution centers.
• By instead of collecting the sales tax portion on the purchase of a vehicle... ...collecting the sales
• It would restrict the sales between 6 a.m. to 10 p.m.
• SB 1314 would address the proliferation of these illegal sales by prohibiting the sale of nitrous oxide

Committee: Senate Revenue and Taxation

Transcript Highlights:

• majority of the members of the Legislature for consent of the state to be given for any acquisition, sale
• On the opening of escrow for the sale or transfer of private real property to the federal government
• Sales account of around 70% of the state.
• So the amendment is to exempt exchanges, not sales.
• SB 1281 would not have impacted that detention center as it was a private sale. Okay, Mr.

Committee: Senate Senate Federalism Committee of Reference

Summary: The Federalism Committee considered only Senate Bill 1281, which would require legislative and gubernatorial approval before private Arizona real property could be acquired by the federal government, and would impose notice, reporting, and penalty provisions tied to such transactions. The bill also required state employees to notify the Legislature about certain federal land-trust notices involving Indian tribe settlements, while stating that tribal rights to Indian lands and reservation lands are not limited. The sponsor explained a seven-page amendment that added exemptions for certain federal purchases, congressionally approved land exchanges, and reclamation-related acquisitions, and expanded State Land Department cataloging and notice duties for covered federal designations. Public testimony was uniformly opposed. Speakers from the hunting/outdoors community, Sierra Club’s Grand Canyon chapter, and the Arizona Wildlife Federation argued the bill would hinder conservation projects, public access, and land exchanges that protect habitat or open recreation access, while also creating unnecessary bureaucracy and raising constitutional and private-property concerns. They cited examples of past federal land purchases that expanded access to large areas at relatively low property-tax cost, and said the bill would make it harder to protect sensitive lands and resources. Committee members questioned whether the governor was meaningfully involved, how the amendment affected land exchanges and federal law enforcement-related property purchases, and whether tribal acquisitions would be affected. After debate, the committee adopted the amendment and then approved SB 1281 as amended on a 4-3 vote, sending it out with a do pass recommendation. Some members explained their no votes by citing public lands access, conservation concerns, and constitutional objections, while supporters argued the bill was needed to preserve state authority over land transfers.

Transcript Highlights:

• The only substantive amendment is amendment number five, and this amendment requires the single sales
• This is one of three bills dealing with our ongoing project to reform our tax sales, not our sales tax
• sales tax system in Louisiana.
• , for how do you confirm, how do you file a petition to quiet a tax sale.
• . ...those prior tax sales prior to January 1, 2026.

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:

• Senate Bill 6175 concerning ticket sales, and William, if you could brief the committee.
• Senate Bill 6175 concerns ticket sales.
• Okay, but does it prohibit the legal sale, either online or otherwise, of an existing ticket?
• Right now, unscrupulous resellers confuse buyers with excessive markups and speculative sales.
• It imposes price caps that will push ticket sales into places with no protections at all.

Summary: The Senate Business, Trade, and Economic Development Committee heard several public hearings on consumer protection and business regulation bills. Senate Bill 6175, the WAVE Act on ticket sales, would create licensing and enforcement rules for ticket resellers, require all-in pricing and refunds, cap resale prices and fees at 110% of the original ticket price, and prohibit speculative ticketing and deceptive practices, with exemptions for some events such as agricultural fairs and sports. The sponsor and many arts, venue, labor, and consumer advocates said the bill would curb bots, fake websites, and predatory markups that harm fans and nonprofit venues; opponents from resale platforms and industry groups argued it would restrict legitimate resale, reduce consumer choice, and push transactions into less regulated channels. Public testimony was extensive and sharply divided, but no committee vote was taken on the bill during the hearing. The committee also heard Senate Bill 6230, which would require cash transactions to be rounded to the nearest five-cent increment in light of the federal decision to stop minting pennies. Retail and grocery groups generally supported the bill but asked for amendments to protect against audit and consumer-protection liability, preserve acceptance of exact change, and avoid conflicts with local ordinances and SNAP rules. The bill sponsor said the measure is meant to give businesses a clear framework for cash rounding, and staff noted the Department of Revenue would issue a revised fiscal note with minimal costs. Senate Bill 6312, concerning surveillance-based pricing in grocery establishments, would require posted prices, prohibit individualized surveillance pricing and surge pricing, and place a moratorium on electronic shelf labels in larger stores until 2030. Labor and privacy advocates supported the bill as a way to stop AI-driven price discrimination and protect workers and consumers, while retail and grocery associations and an ESL manufacturer warned the definitions were too broad and could unintentionally affect loyalty programs, discounts, and operational efficiency. After testimony, the committee suspended the five-day notice rule for the bill. The committee also heard Senate Bill 6149 on the definition of a rural county and Senate Bill 6248 on travel insurance, with testimony on the latter split between industry support for adopting a model act and state agency concerns about adjuster licensing and preserving Washington consumer and anti-discrimination protections. In executive session, the committee considered Senate Bill 6061 on the tourism self-assessment program and Senate Bill 6137 on sports wagering. The committee rejected an amendment to SB 6061 that would have allowed voluntary local tourism contributions, then advanced the bill with a due pass recommendation. It also advanced SB 6137 with a due pass recommendation. The meeting concluded after those votes.

Transcript Highlights:

• Before you today is RS 33303 regarding the review and potential sunsetting of sales tax exemptions.
• advocate or lobbyist would come in and say, hey, my client is so great, they should be exempt from sales
• successful, and these things just sat on the books forever and ever and ever, and they never paid sales
• These folks never should be totally exempt from sales tax.
• Maybe we want to retire that sales tax exemption. So all this RS does is it calls for an analysis.

Committee: House Revenue and Taxation

Transcript Highlights:

• We don't call it general fund because they say it's a diversion of sales tax.
• The ...say it's a diversion of sales tax.
• In this case, the bill narrows Colorado's existing sales and use tax exemption for ...existing sales
• Sales tax in Colorado applies to tangible personal property. tangible personal property.
• This was a... from the sales tax.

Transcript Highlights:

• But we generate about $550 million in annual retail sales.
• You know, this is a sales tax.
• , with shifting the burden from property to sales tax.
• So we're entertaining this for fire— ...statutes around sales tax.
• In sales tax, it's just another way for— ...some of the counties.

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

Transcript Highlights:

• It allows the governing body of each county to place that sales tax on the ballot.
• But we generate about $550 million in annual retail sales.
• But we generate about $550 million in annual retail sales.
• You know, this is a sales tax.
• tax, with shifting the burden from property to sales tax.

Committee: House Local Government, Elections and Pensions

Summary: The Committee on Local Government heard testimony on House Bill 3176, which would create a statutory framework for homeowners associations. Sponsor Rep. Koslow said the bill addresses quorum problems, allows defunct associations to revive, sets deadlines for election and covenant challenges, requires fidelity insurance, and expands recordkeeping and disclosure to members. Supporters said Missouri HOAs currently operate under a patchwork of outdated documents and laws, while opponents from the home builders and bankers groups warned the bill could interfere with development interests, create burdens, and increase risk or fees. Committee members raised concerns about fairness, homeowner rights, and whether the bill would override stricter local subdivision standards; no action was taken on the bill during the hearing. The committee also heard House Bill 3277, a local public safety tax measure for Northwoods. Rep. Fountain Henderson said the city needs the tax to upgrade police equipment and support public safety, and members noted the city’s retail center and voter approval requirement. The hearing then moved to House Bill 3143, which would allow counties to place a quarter-cent sales tax on the ballot for senior services. Rep. Parker and supporters from senior services organizations said the measure would help fund Meals on Wheels, transportation, nutrition centers, in-home care, and other aging services, especially in rural areas with limited funding and transportation. Some members questioned the breadth of spending authority, oversight, and whether a sales tax would shift costs onto seniors, but the bill drew supportive testimony overall. In executive session, the committee voted House Bill 2732 do pass by 13-1 and House Bill 3028 do pass unanimously. It then took up House Bill 2431, a package of local tax authorization measures, adopted a substitute and amendment adding several city and county proposals, and voted the House Committee Substitute do pass by 13-1. The committee then adjourned.

Transcript Highlights:

• for small businesses, increases the tax return filing threshold for B&O to $250,000, provides the sales
• taxes on... ...of $250 million per year and repeals sales taxes on specified services that were enacted
• The changes include changing the sales tax on services and live presentations to exclude before- and
• It provides that diapers are exempt from retail sales and use tax beginning January 1st, 2029.
• Our B&O tax code is as regressive as sales tax is to individuals.

Summary: House Finance met in executive session on Gross Substitute Senate Bill 6346, the proposed “millionaires’ income tax” package. Staff reviewed the bill and a long list of amendments affecting the new income tax, related business tax changes, and several exemptions and implementation provisions. The committee adopted amendments to exempt diapers from sales tax, allow certain tribal income treatment clarifications, create an advisory group to help implement the tax, move up the repeal date for some business tax changes, and require the measure to go to the voters; several other amendments on federal conformity, agricultural income, pass-through entities, and the marriage threshold were rejected or withdrawn. The committee then adopted the striking amendment as amended and advanced the bill on a 9-6 do pass vote, with supporters arguing it would fund education, health care, child care, and tax relief, and opponents warning about competitiveness, capital flight, and the state’s spending growth. The committee then held a public hearing on Senate Bill 6097, which would add federally recognized Indian tribes as eligible entities for county Conservation Futures Program funding. Staff said the bill would not change the tax levy structure and would have no state revenue impact, while tribal witnesses said it would improve voluntary conservation partnerships for habitat, farmland, and open space. Members asked about the bill’s scope, and staff confirmed it applies only to federally recognized tribes. House Finance also heard Senate Bill 6162, a property tax reform measure that would consolidate the state school levy, expand senior and disability property tax exemptions, raise income thresholds, and simplify the application process with a standard deduction. The prime sponsor and county assessors supported the bill as a way to help seniors, disabled persons, and disabled veterans stay in their homes and reduce administrative burden, while several testifiers opposed it as a tax shift that would raise costs for others and potentially strain local revenues. Finally, the committee heard Senate Bill 6113, an administrative and technical tax cleanup bill related to last year’s tax changes; the Department of Revenue supported it and noted a possible clarifying amendment, while nonprofits, schools, libraries, health care groups, workforce training providers, and trade associations asked for additional exemptions for live presentations and related educational activities. The chair announced that Senate Bill 6097 would be added to Monday’s executive session, Senate Bill 6114 was removed, and amendments for Monday’s bills were due by 5 p.m. that day.

Transcript Highlights:

• We examined LCB's data for total retail sales over time.
• data can't be used to quantify total sales statewide.
• LCB collects a tax on retail sales of cannabis, but since the system does not capture all retail sales
• There's less than a 70% match between the total sales amounts.
• So there are a number of reasons that the total sales may be incomplete.

Summary: At the May 14, 2025 JLARC meeting, members approved the January 9 minutes and adopted the 2025–27 biennial work plan with a minor typo correction. Staff reviewed two new work plan studies: a drug takeback program fee-setting and expenditures review due in December 2025, and a state energy performance standard compliance review due in June 2027. Staff also summarized recent JLARC session activity, noting six committee presentations and five bills enacted related to JLARC work or recommendations. The committee then heard a preliminary cannabis market study. JLARC staff reported that Washington businesses likely produced two to three times more cannabis than retailers sold in 2023, but that incomplete and unreliable Liquor and Cannabis Board data limits regulation, tax verification, and diversion tracking. Staff recommended that LCB submit a plan by the end of 2025 describing what resources and funding would be needed to collect accurate data by the end of 2026. Members and agency representatives discussed the 2031 timeline for a new tracking system, data quality problems, and the social equity program; LCB said it is evaluating vendor options and will provide more information on its plan. JLARC also presented a preliminary report on Department of Health oversight of hospital data reporting, inspections, and complaints. Staff concluded DOH is late on many hospital inspections, does not verify third-party inspection standards, does not review adverse health event correction plans, and could make hospital data more accessible. The report included five recommendations to DOH and one to the Legislature. DOH said it would work with JLARC on a strategic management plan and acknowledged the need for improvements. The committee next reviewed a preliminary report on the public records survivor exemption, concluding the exemption is being used but needs clearer guidance. JLARC recommended keeping the exemption and having the Attorney General provide additional implementation guidance. Members then approved a proposed final report on Developmental Disabilities Administration processes and staffing; DDA concurred with the recommendations and described steps it has already taken on metrics, data quality, and workforce planning. Finally, JLARC introduced proposed study questions for its upcoming review of DCYF juvenile rehabilitation programs, focusing on safety and security, access to services, staffing, education, and comparisons to best practices. No votes were taken on the preliminary reports, and the meeting adjourned after the study question presentation.

Transcript Highlights:

• foreclosure sale applies in two specific foreclosure sale applies in two specific circumstances<00:27
• </c><00:28:12.760><c> Members,</c><00:28:13.280><c> in</c> sale and retain the home.
• Members, in sale and retain the home.
• This law originally scheduled sale date.
• Third right to postpone a mortgage sale.