Transcript Highlights:

• Every year they do an audit. We even hired a second firm to come... Every year they do an audit.
• We even hired a second firm to come in and do an audit and started doing the audits more frequently.
• Along with that, in the handbook, it states that the audit firm has to be on the approved audit list
• We do audits. We do everything that's required of us.
• I look at this as an independent audit.

Committee: House Education

Summary: The committee heard several higher education and K-12 bills centered on TOPS, school accountability, and curriculum alignment. It first welcomed University of Louisiana at Lafayette’s new president, Ramesh Kuluru, who spoke about student success, workforce alignment, and the university’s financial recovery. The committee then adopted amendments and reported HR 17 favorably, directing a study of TOPS return on investment with the Board of Regents, Louisiana Works, LED, and the Blanco Public Policy Center. Testimony from business and policy groups supported the study as a way to assess whether state financial aid is producing workforce and retention outcomes. Members then considered HB 385 by Rep. Bamberg, which would require repayment of TOPS awards under certain circumstances when students lose eligibility, with exemptions for hardship and a pathway into LCTCS or career-technical programs. The bill drew strong debate over whether merit scholarships should ever be repaid; opponents argued TOPS is earned for the semester and should only be lost going forward, while supporters emphasized taxpayer accountability. After amendments, the committee narrowly approved the bill by roll call vote, with Chair Schlegel casting the deciding yes to report it favorably as amended. The committee also unanimously reported HB 1058 favorably, which requires the Board of Regents to maintain a uniform data system for state financial assistance; independent colleges and business groups supported the measure as a way to improve accountability and analysis. The committee next heard HB 406 by Speaker Pro Tem Johnson, which asks the Department of Education to study the feasibility of moving oversight of interscholastic athletics to a more accountable model after a legislative study found widespread complaints about the private LHSAA’s transparency and consistency. Supporters said the bill is a cautious step toward reform and a possible 2028–2029 transition, while an LHSAA representative defended current audits and governance and opposed the premise of the bill. Despite objections, the committee reported HB 406 favorably. It then heard HB 787 by Rep. McMakin, as substituted, which would exempt non-public high school students from the TOPS computer science requirement; BESE and the Department of Education opposed the bill, saying it would separate diploma and TOPS requirements and create scheduling confusion, while Catholic school representatives said the requirement conflicts with their theology curriculum. McMakin asked to defer the bill for two weeks. Finally, the committee unanimously reported HB 1059 favorably, which aligns TOPS math requirements with BESE’s integrated math pathways, and began hearing HB 1021 by Rep. Egan on repayment of certain TOPS awards, though the transcript cuts off before that bill was completed.

Transcript Highlights:

• Um, this is money for an audit. Could you help people understand auditing what?
• </c> this is this is money for an audit. this is this is money for an audit.
• </c> fiscal year 25's audit on that contract. fiscal year 25's audit on that contract.
• </c> year for for an audit. Yes. year for for an audit. Yes.
• But we can't audit a year that we haven't had. >> So if we're audit ... we had to ask for an audit for

Keywords: 958, all

Summary: The committee first approved the October 13 minutes and then moved through a large agenda of contracts and agreements, including a deferred list from the September 2025 agenda. Members questioned several agencies about the purpose, cost, and duration of the items before them, with repeated motions to consider the contracts reviewed without objection passing by roll call. The Office of Energy Policy and Energy and Environment Cabinet presented a solar-and-battery program. Members asked about panel and battery lifespan, warranty coverage, who would pay for replacement or disposal, and whether the program made sense in Kentucky. The agency said panels and batteries generally last 25 to 30 years, warranties would cover replacement during the warranty period, EPA guidance would govern disposal, and federal funds would cover program expenses. Officials estimated the program could reduce participating homeowners’ utility bills by about 70%, with a minimum required savings of 20%. The Department for Community Based Services explained a new vendor contract for SSI initial and redetermination work for children in out-of-home care, saying the work is federally required, the department lacks in-house capacity, and the contract replaced a prior vendor after an RFP protest and rebid. The Department of Highways described umbrella traffic engineering contracts for smaller highway safety projects, noting they are used for spot improvements and are nearing full utilization. The Kentucky Historical Society said its contract funded a temporary exhibit tied to 250th anniversary programming, and the Board of Medical Licensure discussed an amended audit contract, explaining that annual audits were adopted after an auditor’s recommendation and that the board is funded by state allocation plus fees and fines. The Department for Natural Resources/Abandoned Mine Lands gave the most extensive presentation, describing a $5 million engineering services contract as part of a much larger workload increase driven by Bipartisan Infrastructure Law funding, with projects prioritized by citizen complaints and safety impacts; the agency said the contract supports design and oversight for community-scale mine reclamation projects that exceed in-house capacity.

Transcript Highlights:

• In 2008-2009, we had our first three students work on a dual credit class and get college credit.
• using IDLA for credit recovery. 2010 and 11, we were able to start using IDLA for credit recovery.
• Fifteen of those are credit recovery, and 22 of those are dual credit college courses.
• And do they get credits, graduation credits toward graduation, by taking those classes?
• dual credit.

Committee: Senate Education

Keywords: 989, all

Transcript Highlights:

• </c> &gt;&gt; operational credit. &gt;&gt; operational credit.
• </c> uh needing this line of credit. uh needing this line of credit.
• </c> line of credit. line of credit.
• c> of</c><01:35:14.960><c> the</c> audits and independent audits of the audits and independent audits
• audit for FY26.

Keywords: 0:00:01 Call to Order and Roll Call 0:00:28 Approval of Minutes 0:00:40 Information Items 0:01:13 Rpt from Postsecondary Institutions 0:26:46 Project Rpt from Finance and Admin Cabinet 0:30:53 Lease Rpt from Finance and Admin Cabinet 0:39:20 Rpt from OFM – KIA 0:52:42 Econ Development – EDF Grants 0:55:15 OFM Debt Issues 0:58:43 Informational Discussion 1:44:36 Adjournment, 958, all

Summary: The committee first handled routine business, including a quorum call, approval of minutes, and informational items on school district financing and KCTCS equipment purchases. It then considered two KCTCS capital projects after initially rolling them together and later unrolling them: a Fire Commission Fire Academy maintenance building project that had grown from an original $2 million authorization to $4.7 million because of design changes, soil issues, and higher mechanical costs, and a $1.5 million renovation of the Blake Lee building at Somerset Community College for a health science simulation lab. Members questioned the large cost increase on the fire academy project and the adequacy of front-end due diligence, while KCTCS said the project was bid and ready to proceed and that a 15% contingency had been included. Both projects were approved by roll call vote, with the Blake Lee project ultimately approved after the committee unrolled the items and took them separately. The committee next heard and approved a University of Kentucky public-private partnership for the Hamburg East Medical Office Building, a five-story, 220,000-square-foot facility with a not-to-exceed budget of $275 million. UK said the project is intended to expand outpatient access, consolidate some services, and support projected growth in patient volume; the building will house multiple specialties, urgent care, therapy, imaging, and a retail pharmacy. Members asked about possible community uses, consolidation of services, and whether the project would free up other space, and UK said it hopes to consolidate some services and free campus space. The project was approved by roll call vote. The committee then approved three UK lease renegotiations: a specialty pharmacy and infusion services lease at Wellington Way in Lexington, a Department of Ophthalmology and Visual Sciences lease at Conte Terrace, and a College of Social Work lease at McGrath Park Way. Members asked about rising lease rates, occupancy, and whether space needs should be reduced; UK and the lessor’s representative said the pharmacy space remains busy, the ophthalmology lease was lower than before, and the social work lease had been negotiated down from a higher request. The committee also approved a Department of Military Affairs project amendment for a Mutual Field Maintenance Shop Restoration project, increasing federal funding by $1 million to $4.5 million because of higher construction costs, and approved a Kentucky State University Shanty Hall renovation project funded by bond and HBCU Title III funds. Finally, it approved a new lease for the Office of Mines and Minerals in Pike County, a new lease for the Cabinet for Health and Family Services in Pulaski County, and a lease renewal for the Cabinet for Health and Family Services in Kenton County after questions about rent increases and office utilization; the cabinet said the Kenton County space still has limited vacancy and remains in use by field staff. The meeting ended as the Kentucky Infrastructure Authority began presenting six sewer and water loans and six cleaner water program grant reallocations, with members agreeing to roll those items for later consideration.

Transcript Highlights:

• It also removes the tax preference performance statement and the Joint Legislative Audit and Review Committee
• This would provide that the city or county real estate excise tax for affordable housing be a credit
• This would provide that the City or County real estate excise tax for affordable housing as a credit
• It's critically important that these things are done by these professional audit standards.
• It's critically important that these things are done by these professional audit standards, and this

Bills: HB1717 , HB2133 , HB2135 , HB2140 , HB2442 , HB2559

Committee: House Finance

Keywords: affordable housing, sales tax, housing programs, tax incentives, economic development, property tax, senior citizens, tax exemption, local government funding, permanent legislation, adaptive housing, disabled veterans, tax preferences, housing affordability, retail sales tax, governmental transfer, agriculture, land use, local government, tax authority

Transcript Highlights:

• How many audits?
• Auditors review each report for quality assurance and certify or reject the audit reports based on audit
• The controller has an audit plan. They’ve been working through an audit plan.
• I believe that if we invested in audit, audit capabilities, that we probably will end up netting more
• The controller is, has an audit plan. They've been working through an audit plan.

Summary: The subcommittee first heard an informational presentation on the May Revision’s proposed reorganization of the Business, Consumer Services and Housing Agency into separate housing-focused and consumer/business-focused entities. Administration officials said the split would improve oversight, streamline decision-making, and create a dedicated California Housing and Homelessness Agency with a new housing development and finance committee. The Department of Finance said funding was needed in 2025-26 to begin implementation, while the LAO recommended rejecting the proposal without prejudice because the Little Hoover Commission review was still pending and the plan would require ongoing General Fund costs. Members raised concerns about the timing, the lack of alignment with the budget process, and whether the reorganization would improve accountability for homelessness spending; several public witnesses supported the concept but stressed it could not substitute for new housing and homelessness dollars. The committee then took up the Department of Veterans Affairs. CalVet requested funding for phase three of its electronic health care record project and a trailer bill to preserve authority for federal background checks, but the May Revision withdrew requests for deferred maintenance and additional administrative support. The LAO noted deferred maintenance can prevent larger future costs, and the chair criticized the withdrawal of less than $1 million for veterans’ homes as short-sighted given existing repair needs. No vote was taken. Next, the Department of Housing and Community Development presented its budget. HCD said the May Revision provides no new affordable housing or homelessness funding, but does retain existing rounds of funding and proposes a $31.7 million reversion from undersubscribed housing programs. Members from both parties expressed concern about zeroing out ongoing housing and homelessness investments, especially for LIHTC, the Multifamily Housing Program, and HAP. HCD also defended its homelessness accountability and compliance work, saying the unit includes about 30 program staff and six attorneys, with three additional attorneys requested mainly to handle public records and litigation workload. Public commenters largely opposed the lack of new funding and urged continued support for housing and homelessness programs, while some supported the reorganization and accountability efforts. Finally, the committee heard Go-Biz proposals. The administration requested authority to increase funding for a federal trade program match if needed, plus reappropriations for administrative funds tied to the Containerized Ports Interoperability Grant Program, zero-emission vehicle operations, and the Women’s Business Center Enhancement Program. It also proposed withdrawing the Cal Competes grant request and reverting remaining funds from the Performing Arts Equitable Payroll Fund. The LAO said Cal Competes is generally effective but could be cut as a budget solution, while warning that the performing arts fund was close to awards and should be considered carefully. Members objected to pulling back committed funds for performing arts organizations and questioned why the state would withdraw support after applications had already been submitted.

Transcript Highlights:

• around 80% of the people use their credit cards to pay for their items.
• or other small businesses charged and require them to pay sales tax under the audit.
• under the audit.
• So how could it not be incident to the extension of credit?
• So how could it not be incident to the extension of credit?

Committee: House Commerce, Consumer Protection, Energy and the Environment

Summary: The Commerce Committee met in executive session and voted do pass on House Bill 2717 by a 7-0 vote. It then adopted a House Committee substitute for House Bill 2465, described as changing a number from two to one, and passed the substitute bill 8-0. The committee also adopted an amendment and House Committee substitute for House Bill 1791, which adds an emergency permit provision allowing a 30-day extension to obtain a full permit, and passed that substitute 8-0. Representative Manser raised a question about whether the bill would align with federal disaster recovery grant requirements, and the chair said he would look into it further. The committee then heard House Bill 2927, which would revise Missouri’s bad faith/time-limited settlement demand statute. Sponsor Representative Parker said the bill is intended to clarify that settlement demands used to support extra-contractual or bad faith claims must be in writing, remain open for at least 90 days, and reference the statute. Supporters, including representatives of the Missouri Insurance Coalition, Shelter Insurance, and health care and business groups, said the bill closes a loophole created when plaintiffs avoid the current “time-limited demand” language and instead use untimed or vaguely timed demands, which they argued increases litigation and insurance costs. Opponents, including attorney Blake Marcus, argued the bill would make it harder for injured people and policyholders to hold insurers accountable, would encourage delay, and would increase the need to hire lawyers earlier. No vote was taken on HB 2927 in the transcript. The committee also heard House Bill 2057, a technical fix for an entertainment district in Osage Beach. Representative Vernetti said the bill corrects language from last year’s legislation after the Senate used the wrong population figure, and supporters said it would allow patrons to move between venues within the district under controlled alcohol rules similar to other Missouri entertainment zones. The committee then heard House Bill 1707, which would exempt credit card surcharge amounts from sales tax. Sponsor Representative Coleman and supporters from the business community said the Department of Revenue has been taxing these surcharges in audits, creating a burden for small businesses, and that the bill would clarify that fees tied to the extension of credit are not taxable. The committee adjourned after the hearings, and no further votes were taken on those bills in the transcript.

Transcript Highlights:

• Regarding annual audit and contracting requirements, out with Republicans not voting.
• SB 785, Caballero, medical equipment tax credit, do pass out on a roll call.
• SB 750, Cortese, California Housing Finance and Credit Act, two-year bill.
• SB 287, Grayson, manufacturing tax credit, this is a two-year bill.
• Sorry, SB 587, Grayson, manufacturing tax credit, two-year bill.

Summary: The Assembly Appropriations Committee held its August 29, 2025 suspense hearing on Senate bills, with the chair emphasizing the state’s ongoing budget constraints and the need to make difficult choices among 261 bills on the suspense file. After establishing a quorum, the committee began taking action bill by bill, with many measures receiving do pass or do pass with amendments recommendations, while others were held in committee or designated as two-year bills. The chair noted the agenda was organized alphabetically by author and that results would be posted later on the committee website. The hearing covered a wide range of topics, including insurance and claims data, wildfire relief and prevention, water planning, energy and utility regulation, housing and land use, health care, labor and employment, criminal justice, education, environmental policy, and election-related measures. Several bills were amended before passage, often to narrow scope, remove sections, adjust definitions, delay implementation, or clarify funding and enforcement provisions. Some notable actions included moving bills on AI regulation, transit-oriented housing, paid family leave, wildfire mapping, chemical hair relaxers, and pharmacy benefit managers, while other bills on subjects such as controlled substances, high-speed rail, and certain education or housing proposals were held. The committee also took formal roll-call votes on selected bills, with some passing on A roll calls and others on B roll calls; a number of measures were advanced with Republicans not voting. One highlighted vote was SB 79 by Senator Wiener, which passed after amendments and a recorded roll call. At the end of the hearing, the committee reported that 190 bills were moved to the Assembly Floor, either as do pass or do pass with amendments, concluding the suspense hearing for the session.

Transcript Highlights:

• In your experience, how many different tax credits pay the tax credit and then the state then in turn
• beef tax credit, qualified equity investment tax credit, grape and wine producers tax credit, alternative
• and school tax credit.
• nobody knows of such an audit that we're getting the return on investment for any of these tax credits
• kinds of tax credits.

Committee: House Agriculture, Food Production and Outdoor Resources

Summary: The House Agriculture Committee first met in executive session on House Bill 2998, adopting a committee substitute that narrowed the bill to a study of the Upper Mississippi River Basin and the Rural Development Office and extended the deadline to December 1, 2029. Members discussed the bill’s roughly $3 million fiscal note and whether the proposed river-related study and power-generation concept would be a worthwhile investment. The committee adopted the substitute and then voted the committee substitute for HB 2998 do pass by a 21-0 roll call. The committee then held a public hearing on Senate Substitute for Senate Bill 913, which would extend several agricultural tax credit programs for five years, including the Missouri Agricultural and Small Business Tax Credit (Mazbita), rolling stock credits, meat processing incentives, biodiesel-related credits, specialty crop credits, and a new short-line railroad credit. Senator Curtis Gregory said the bill was intended to provide certainty and support rural infrastructure, agricultural processing, and rail access, and witnesses from the Missouri Soybean Association, Missouri Farm Bureau, Missouri Corn Growers, Missouri Chamber, short-line railroads, Missouri AgriBusiness Association, Missouri Dairy, Missouri Bankers Association, Missouri Railroad Association, and Missouri Pork Association testified in support. Opposition came from a public advocate who argued Missouri’s tax credit system is too large, lacks adequate auditing, and could cost tens of millions of dollars while adding state administrative costs. Committee members raised questions about the fiscal note, the carryforward of unused credits, and whether the rolling stock credit backfills local property tax revenue; supporters responded that the credit makes local governments whole and that the programs have strong returns on investment and help preserve agricultural and rail infrastructure. No final vote on SB 913 was taken in the transcript, and the committee adjourned after the hearing.

Transcript Highlights:

• Most are researchers, and we all complete performance audits for the legislature.
• In 2021, those federal tax credits were enhanced in two ways: people already receiving the tax credit
• top of those federal tax credits.
• So we're getting a lot more federal tax credit for those folks still eligible for the tax credit due
• have to overcome in order to claim those tax credits.

Summary: The committee heard a JLARC presentation on the Department of Health’s oversight of hospital inspections, complaints, and reporting. JLARC said DOH was late on 72% of acute care hospital inspections as of December 2024, had not verified that third-party accrediting standards were substantially equivalent to state standards, did not consistently require proof of those inspections, did not review adverse health event corrective plans, and could make hospital data more accessible. JLARC also raised a possible language-access barrier in the complaint system. Members asked about complaint filing by staff, the meaning of adverse health events, inspection outcomes, and whether the audit compared DOH to other agencies. JLARC said it had not reviewed inspection results or cross-agency comparisons, but noted inspectors were dedicated and working long hours. DOH later said it concurred with the recommendations and outlined a strategic plan with target dates for improving timeliness, verifying accreditation standards, expanding language access, reviewing adverse event laws, and improving public data access, with annual reporting to the Legislature expected. The committee then heard a Department of Health presentation on certificate of need modernization. DOH described the current certificate of need process, which reviews need, financial feasibility, quality, and cost containment for certain facility changes and new services, and said the program has not been modernized since the 1980s. DOH proposed 10 statutory modernization recommendations, including clarifying the program’s purpose, creating a planning entity, adding flexibility, reducing legal costs, updating access-to-care standards, expanding oversight to freestanding emergency departments and urgent care, addressing equity, improving cost control coordination, strengthening long-term funding, and using better data systems. Members asked about oversight of freestanding urgent care and EDs, funding sources, and whether the process could be streamlined or made more responsive to complaints or other triggers. A third panel discussed artificial intelligence in health care. Lucy O’Rourke of the Coalition for Health AI described CHAI’s work on responsible AI principles, technical standards, model cards or “nutrition labels,” testing and governance tools, and educational resources for providers. She said the group is focused on trust, transparency, fairness, safety, security, and privacy, and noted Washington’s AI-related policy work as among the more progressive in the country. No questions were asked. The final portion focused on the financial impact of federal and state health care policy changes. The Washington State Hospital Association said hospitals are facing low or negative operating margins, service reductions, layoffs, and closures, and that state cuts and taxes enacted in 2025, combined with federal HR1 changes, will significantly worsen finances. Providence Swedish leaders described staffing reductions, service cuts, delayed capital investments, and pressure from denials, tariffs, and reimbursement changes, while emphasizing that frontline staffing cuts are tied to service reductions rather than nurse-to-patient ratio changes. The Washington Health Benefit Exchange then began a presentation on expiring federal ACA premium tax credits, state Cascade Care Savings assistance, and eligibility changes affecting lawfully present non-citizens, with examples showing large premium increases for customers if federal subsidies expire.

Transcript Highlights:

• It's a consolidated audit of all state agency audits.
• Federal single audit, and eventually to a singular audit.
• audit.
• the audit.
• We just changed the audit rule to direct all the auditing firms that I've authorized to audit to do testing

Committee: House House Appropriations & Finance

Transcript Highlights:

• committees and the full Legislative Joint Audit Committee this month.
• The committee filed three audit reports and deferred one audit report that were brought before it.
• Did y'all catch this before, or was it when the audit happened?
• Audit does a tremendous job of putting this stuff together.
• I want to give audit credit: their auditors are great to work with.

Committee: All LEGISLATIVE JOINT AUDITING

Keywords: 1204, all

Transcript Highlights:

• committees and the full Legislative Joint Audit Committee this month.
• The committee filed three audit reports and deferred one audit report that were brought before it.
• Did y'all catch this before, or was it when the audit happened?
• Audit does a tremendous job of putting this stuff together.
• I want to give Audit credit. Their auditors are great to work with.

Committee: All LEGISLATIVE JOINT AUDITING

Summary: The committee first approved the minutes from the prior meeting and then heard several audit-related reports. The executive committee report noted audit and special reports were scheduled for standing committees and the full Legislative Joint Audit Committee, with one requested report still in progress. The City, County, and Local report covered delinquent private water and sewer audits, reinstatement of turnback funds for entities that filed required reports, and action involving the town of Daisy, which was directed to repay misused street funds at 10% of general fund revenue annually. The education and state agencies reports included higher education audits and state agency findings, with some reports filed and others deferred to the February meeting for additional information or corrective-action details. The committee then took up a special audit of the Charles W. Donaldson Scholars Academy at UA Little Rock. Legislative Audit reported that the program, funded with $10 million in desegregation money plus a $50,000 grant, awarded $1.87 million in scholarships to 379 students, with 116 graduates, but found numerous eligibility and disbursement problems, including scholarships to ineligible students, excessive awards, improper documentation, and unclear disposition of some assets. Committee members questioned UALR representatives about oversight, staffing, and whether funds were properly used, and also heard from Philander Smith College about its limited role in verifying enrollment. Members expressed concern about the program’s results and the lack of detail on accountability, and the committee voted to table the report until the next meeting for further review and requested additional information, including the federal court order and more detail on expenditures and oversight. Finally, the committee reviewed the annual disposition report on matters referred to prosecutors and the Attorney General for 2024. Staff said 164 matters were referred, with 28 resulting in criminal charges and convictions, 39 still under review, 96 not charged, and others dismissed or pending; 20 convictions produced fines, restitution, and audit-cost orders, and bond trust fund claims were paid in some cases. Prosecutor Coordinator and Attorney General representatives explained that some referrals do not meet criminal standards, may lack intent, or are otherwise not prosecutable, and members asked for more standardized reporting, clearer explanations of why cases are not charged, and more information on restitution efforts. The committee discussed possible templates, training, and better coordination, then voted to file the report and adjourned, with the next meeting set for February 12, 2026.

Transcript Highlights:

• </c><00:41:38.800><c> claims,</c> I'm curious for the tax credit claims, I'm curious for the tax credit
• ,</c> &gt;&gt; And the refundability of the tax credit, &gt;&gt; And the refundability of the tax credit
• ><c> with</c> Hawaii Credit Union League, with Hawaii Credit Union League, with comments<00:49:31.320
• </c> you know, pay for their own audits. you know, pay for their own audits.
• So, we are going to tax credit bill.

Bills: SB3326

Committee: House Energy & Environmental Protection

Keywords: renewable energy, energy storage, cost reduction, public utilities commission, Hawaii energy policies, 910, house, all

Summary: The joint committees on Energy and Environmental Protection and Labor heard SB 3326, a bill concerning a study of separating transmission from generation in Hawaii’s electric system. Testimony was largely opposed. Life of the Land argued that true separation on an isolated island grid has not been shown to work anywhere and said the bill would waste taxpayer money. Hawaiian Electric and the Public Utilities Commission also opposed the measure, saying Hawaii already uses competitive bidding for new generation, that the bill would add cost, complexity, and reliability risks, and that a new study would duplicate prior work. In response to questions, the PUC explained its existing competitive bidding framework and said it had not seen an island system fully restructure in this way. The chair then amended the bill’s intent to require the PUC to open a proceeding for an independent, comprehensive analysis of the state’s energy pathways, including cost reduction, financial risk, state energy goals, and reliability, rather than narrowly focusing on separation. Both committees voted to pass SB 3326 SD2 with amendments, with the Energy committee adopting the recommendation unanimously and the Labor committee adopting it with one reservation and two no votes. The Energy and Environmental Protection Committee then took up SB 2497 SD2, which would require electric utilities other than cooperatives to provide transparent, publicly accessible customer bill impact analyses and annual reports to the PUC. The Department of Commerce and Consumer Affairs and the PUC offered comments, with the PUC supporting the intent. Life of the Land said the proposed disclosure requirements would be too complex for most ratepayers to use meaningfully, while Hawaiian Electric said the bill could raise costs and slow projects, though it acknowledged some of the language changes and said much of the information is already available through existing planning and regulatory processes. Hawaii Clean Power Alliance and one individual testified in support. No vote was taken on SB 2497 SD2 during the excerpt. The committee also heard SB 3183 SD2, which would bar higher-income taxpayers from claiming the renewable energy technologies income tax credit for certain residential solar systems and would change refundability rules. The Department of Taxation, the Hawaii State Energy Office, and the Tax Foundation offered comments, while the Hawaii Solar Energy Association and numerous companies and individuals opposed the bill. Opponents raised concerns about impacts on financing models and the solar market. Members asked the Department of Taxation for data on how credits are claimed by homeowners versus third-party owners and on the refundability of the credit; the department said it did not have the information immediately available but would follow up. The chair indicated decision-making would likely be deferred to allow further review, and no vote was taken in the excerpt.

Transcript Highlights:

• Every year they do an audit. We even hired a second firm to come..." "Every year they do an audit.
• We even hired a second firm to come in and do an audit and started doing the audits more frequently.
• Along with that..." "...in the handbook, it states that the audit firm has to be on the approved audit
• We do audits. We do everything that’s required of us.
• We're talking about a credit for computer science.

Bills: HR17 , HB385 , HB406 , HB787 , HB1021 , HB1058 , HB1059

Committee: House Education

Keywords: education, investment, workforce development, TOPS, higher education, repayment, scholarships, academic eligibility, financial aid, athletics, high school sports, state report, student wellness, computer science, scholarship, curriculum requirements, workforce training, education funding, data administration, financial assistance

Transcript Highlights:

• </c> expanded child independent care credit. expanded child independent care credit.
• Not all of them are care credit.
• So there's going to be a lot more credit taken by employers providing this child care credit.
• </c> employer provided child uh care credit. employer provided child uh care credit.
• credit, a $500,000<00:52:57.440><c> credit.

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• And then they receive an audit from the Auditor General's Office: a financial audit and an operational
• from the alter general's office financial audit and an operational audit make sure they're in On our
• We have our fiscal audit, and we have an operational audit.
• We have our fiscal audit, and we have an operational audit.
• The state auditor looks at it with the operational audit, and they look at it with the financial audit

Summary: The Higher Education Budget Subcommittee met to hear an overview of State University System finances from the Board of Governors and detailed budget presentations from Florida State University, the University of Central Florida, and the University of North Florida. The witnesses explained how university budgets are organized into fund categories such as education and general, contracts and grants, auxiliaries, local/designated funds, capital projects, and component units such as direct support organizations. They also described carry forward funds, the statutory reserve and spending-plan requirements, the PICO/HECO capital outlay process, and how universities use investment accounts, audits, and board oversight to manage restricted and unspent funds. The universities emphasized that most operating dollars are restricted to specific uses and that state support helps keep tuition low. Members asked about differences in funding levels among institutions, especially why FSU receives more funding than UCF despite lower enrollment. Officials said preeminence funding, performance funding, and special legislative appropriations explain much of the difference, and the Board of Governors noted that Florida now has four preeminent universities, with UCF nearing that status. Questions also focused on what happens to unspent carry forward money, how it is invested, and whether the Board of Governors or Legislature can require funds to be returned; officials said the money is invested conservatively, subject to board and audit oversight, and can roll forward under a detailed spending plan, though the Legislature can change funding levels. The committee also discussed capital projects, with members asking about delays, inflation, and whether more projects should be phased or funded faster; witnesses said PICO funds remain with the state until needed and are reimbursed as construction proceeds. A substantial portion of the discussion covered athletics, research, student fees, and endowments. The universities said athletics is generally expected to be self-supporting, though limited use of auxiliary or carry forward funds may be allowed for projects benefiting the broader student body. They also described the financial pressures from name, image, and likeness changes and new NCAA-related costs, and said institutions are planning for those changes now. On research, the universities explained sponsored research funding, indirect cost recovery, compliance obligations, and tech transfer, but did not provide specific commercialization revenue figures and said they would follow up. Members also asked about student fee increases, student input, counseling and wellness funding, and how housing costs affect affordability; the universities said student committees and boards review fees, and aid packaging is intended to keep student debt low. Endowments were described as being held in separate foundations/DSOs with independent investment committees and used mainly for scholarships, faculty support, and research.

Transcript Highlights:

• much of the primary residence credit program.
• And I'm calling it a, you know, we call it a credit.
• It's not a credit in the same sense as, for example, the primary residence credit.
• But that... ...same sense as, for example, the primary residence credit.
• They also perform some auditing functions with the counties.

Committee: Joint Tax Reform and Relief Advisory Committee

Keywords: 908, all

Transcript Highlights:

• You'll get a credit or you won't.
• We also keep our audit revenues. A significant portion of our audit revenues.
• OK, when we go out and audit, etc.
• Our audit revenues, etc.
• We've been very efficient with our audit dollars.

Keywords: 914, all

Transcript Highlights:

• House of Representatives relative to instruments affecting sales and use tax exemptions, exclusions, credits
• For high school students, the bill allows successful completion of nine credit hours of dual enrollment
• credits to count toward TOPS Tech eligibility.
• The audit itself cannot remove someone from Medicaid or SNAP.
• Do we do this in any other arena where individuals are randomly chosen for them to run an audit on?

Bills: SCR12 , HB1259 , HB221 , HB509 , HCR117 , HCR58 , SCR29 , SCR33 , SB295 , SB312 , SB326 , SB348 , SB485 , SCR9 , SCR58 , SB35 , SB65 , SB215 , SB246 , SB249 , SB269 , SB282 , SB296 , SB323 , SB363 , SB369 , SB474 , SB490 , SB492 , SB500 , SB514 , HCR32 , HCR5 , HCR95 , HB75 , HB198 , HB244 , HB302 , HB325 , HB623 , HB719 , HB749 , HB755 , HB761 , HB797 , HB823 , HB1028 , HB1049 , HB1194 , HB1199 , HB1201 , HB1222 , HB17 , HB27 , HB36 , HB41 , HB73 , HB140 , HB166 , HB181 , HB211 , HB223 , HB226 , HB271 , HB308 , HB337 , HB399 , HB410 , HB487 , HB690 , HB712 , HB730 , HB750 , HB759 , HB762 , HB775 , HB906 , HB966 , HB968 , HB1006 , HB1009 , HB1018 , HB1036 , HB1062 , HB1081 , HB1086 , HB1098 , HB1107 , HB1112 , HB1203 , HB1215 , HB1220 , HB1242 , HB1252 , HB1256 , SB208 , SB217 , SB274 , SB283 , SB300 , SB341 , SB382 , SB387 , SB389 , SB401 , SB408 , SB449 , SB469 , HB74 , HB119 , HB134 , HB368 , HB414 , HB552 , HB732 , HB776 , HB848 , HB870 , HB953 , HB956 , HB1117 , HB1236 , SB29 , SB42 , SB43 , SB78 , SB149 , SB441 , HB210 , HB258 , HB359 , HB468 , HB784

Keywords: logging, recognition, John Keith, environment, safety, HB1259, mask penalty, masked felony, face covering, conceal identity, evade identification, sentencing enhancement, enhanced penalty, felony sentencing, crime deterrence, public safety, Louisiana criminal law, R.S. 14:313.2, R.S. 14:313, R.S. 14:329.7

Summary: The Senate convened with 26 members present, heard a prayer from Dr. Steve Horn, and recited the pledge. The chamber then handled messages from the House, including concurrence in SCR 83 and appointment of conference committee members on several disagreements. A number of Senate resolutions were introduced or adopted, mostly creating study task forces or commending individuals and organizations, including resolutions on energy infrastructure, breast pump access, insurance coverage for auto repairs, biomarker testing, higher education funding, public-private partnership contracting, and various commendations. Several resolutions were adopted without objection, while others were returned to the calendar or concurred in by recorded vote, including SCR 29 and SCR 33 with House amendments. The Senate also considered House and Senate bills and resolutions returned from the House, with many measures adopted or concurred in. Notable actions included concurrence in HCR 117 on homeowner insurance claims processes, adoption of HCR 5 on special red drum harvest permits, and passage of bills on TOPS Tech eligibility (HB 325), vapor product permitting (HB 623), ABLE/Tuition Trust administration (HB 749), design services contracting (HB 755), rare cancer advisory board composition (HB 761), non-emergency medical transportation reimbursement (HB 1028), public meeting notices (HB 1049), healthy food retail financing (HB 1194), genetic testing coverage for SCN2A disorders (HB 1199), grocery initiative grants (HB 1222, which failed), and a constitutional amendment on retirement debt repayment order (HB 27). The chamber also adopted HCR 95, creating a joint rule requiring a fiscal review of certain tax measures for sales and use tax uniformity. Several measures drew extended debate. HB 181, which would allow the legislative auditor access to Medicaid and SNAP-related tax information for eligibility verification and fraud review, prompted concerns about privacy and scope but ultimately passed 26-8. HB 1220 on the State Board of Medical Examiners generated amendment discussion about board composition and transparency, including live video broadcasting of meetings, but was returned to the calendar before final action. HB 1018, creating a temporary local moratorium on certain alcohol permits in one Shreveport district, passed after discussion about broader policy solutions. The Senate then recessed for lunch at 2 p.m. after completing the subject-to-call list for the morning session.