Transcript Highlights:

• </c><00:19:31.560><c> and</c> benefits of the child tax credit and benefits of the child tax credit and
• </c><00:20:44.200><c> is</c> as well, I know the child tax credit is as well, I know the child tax credit
• </c> wealthy for that child tax credit. wealthy for that child tax credit.
• </c> you know, $5 tax credit on this, right?" you know, $5 tax credit on this, right?"
• </c><00:31:40.160><c> and</c> then um we do, you know, do audits and then um we do, you know, do audits

Keywords: 919, house, all

Summary: House File 18 was taken up in committee, with the chair noting a preference to hear testimony from people who had traveled farther before hearing from lobbyists or other local witnesses. Representative Engan presented the bill as a family-support measure that would exempt certain infant care items from sales tax, arguing that the cost of raising children has risen sharply and that the bill would provide immediate relief to parents. He cited examples of potential savings on cribs, mattresses, strollers, and baby bottles, and said he was open to expanding the list of covered items. Chair Gomez offered a DE1 amendment that would replace the blanket sales tax exemption with an expansion of Minnesota’s child tax credit, arguing that the child-rearing cost burden is better addressed through targeted assistance rather than a broad exemption that could also benefit higher-income purchasers. After discussing the policy differences and the fiscal impact, Gomez withdrew the amendment. Members then asked questions about the bill’s scope, whether luxury items should be excluded, and why the exemption was limited to baby items rather than older children’s needs. Engan said he would be open to excluding luxury items and to discussing broader expansions, including school supplies. The committee then heard testimony in support from Sarah Gangelhoff of the Women’s Foundation of Minnesota, who said the bill would help families facing high housing, food, and child care costs and would especially benefit women and single-mother households. Maggie Hanggi of the Minnesota Catholic Conference also supported the bill, saying the tax relief could help families afford essential infant items and reduce fear for prospective parents. Members raised concerns about whether tax exemptions effectively reach the families most in need, with one member noting that low-income families may not even be in a position to shop for these items; Engan responded that the savings would still be real for those who do purchase them. No final vote or disposition on the bill was taken in the portion provided.

Transcript Highlights:

• I credit the agency of the state.
• I credit the agency of the state responsible for my life-saving medication, and I credit the people I've
• This audits 100 percent of the claims.
• You have auditing tools available to you in this body.
• Second, I do want to talk about the audit itself.

Committee: Senate Senate Health and Human Services COR

Summary: The committee first approved the March 11 minutes and heard a presentation from Nathan Smith, CEO of Central Arizona Shelter Services, on homelessness in Maricopa County. He described rising homelessness, especially among older adults, and said CASS uses low-barrier emergency shelter, family shelter, and an older-adult shelter with case management, behavioral health services, and partnerships with outside groups for food, banking, digital access, and other supports. Members asked about collaborations with mutual aid groups and about point-in-time data, and Smith said the county data could be drilled down through AZMAG. The committee then moved to legislation. HB 2248, the Arizona Medical Freedom Act, would bar businesses, schools, and government entities from denying services or employment based on medical interventions, with an amendment allowing schools to limit access during outbreaks or for certain infections. Supporters framed the bill as protecting bodily autonomy and informed consent, while opponents argued it would undermine employers’ ability to prevent disease spread. The committee adopted the amendment and gave the bill a due pass recommendation on a 4-3 vote. HB 2906, requiring one dental board member to be an active oral and maxillofacial surgeon, passed unanimously after testimony that the board needs surgical expertise for complex cases and anesthesia oversight. HB 2189, directing the Nursing Board to adopt rules for licensed health aides and routine ventilator care, also passed with an amendment and a 6-0 vote. HB 2403 appropriates $2.5 million in FY2027 for home and community-based services providers for elderly and physically disabled Arizonans. Supporters said the funding would help retain caregivers, whose wages have lagged for years, and argued home care is cheaper than hospitalization or institutional care; the bill passed 6-0. HB 2731 continued the Physician Assistant Board to 2030 and passed with a technical amendment, and HB 2730 continued the Occupational Therapy Board and passed as well. HB 2729 continued the Nursing Board to 2030; the board said it regulates about 150,000 licensees and handles thousands of complaints annually, and the bill passed 6-0. HB 2728 continued the Department of Economic Security and incorporated several previously vetoed policy provisions affecting SNAP, unemployment, and eligibility/redetermination rules. Speakers in opposition said it would make benefits harder to access and turn a continuation bill into a vehicle for controversial policy changes, while supporters argued it was part of the legislature’s oversight role. The bill passed 4-3. The committee also adopted a strike-everything amendment to HB 2048, which limits utilization controls on FDA-approved non-opioid pain medications relative to opioids; supporters said it would improve access to non-opioid pain treatment and reduce opioid harm, while opponents warned it would bypass clinical review and raise costs. HB 2048 passed 4-3. Finally, HCR 2058 would require a comprehensive claim-level audit of Arizona Medicaid claims and direct recovery efforts for misappropriated funds; supporters said it could recover significant overpayments, while opponents questioned its incentives and overlap with existing oversight. The resolution passed 4-3, and the committee adjourned.

Transcript Highlights:

• During that time, the audit has been languishing. My request has been languishing.
• And then during that time, the audit has been languishing. My request has been languishing.
• But I think we should do an audit and understand where the money has been appropriated.
• The proposal raised the credit from the base tax credit from 20 percent to 30 to 40 percent, matching
• to, but effectively kneecapped that credit program.

Keywords: 988, house, all

Transcript Highlights:

• </c> organization get a federal tax credit organization get a federal tax credit and<00:03:32.720><c>
• This is a program freedom tax credit.
• Um, audits, sections 21 to 22, audits.
• This will help flush those things out in terms of an audit. Um, audits, section 21 to 22, audits.
• Um, audits, section 21 to 22, audits.

Committee: House Appropriations & Revenue

Keywords: Meeting Start 00:00:00 Roll Call 00:00:15 HB 1 Discussion 00:02:00 HB 1 Vote 00:15:05 HB 2 Discussion 00:17:20 HB 2 Vote 01:13:20, 958, all

Transcript Highlights:

• </c><00:44:50.319><c> and</c> collateral to extend that credit and collateral to extend that credit and
• </c> securities uh equities, private credit securities uh equities, private credit and<00:45:15.760><
• But this fund itself is audited. The fund itself is audited by Tate Weller.
• </c><01:50:37.280><c> on</c> reggga we maintain a a PCOAB audit on reggga we maintain a a PCOAB audit
• is audited by Tate Weller. is audited by Tate Weller. &gt;&gt; All<01:50:57.920><c> right.

Keywords: 1189, house, all

Summary: The commission met to review stable tokens, real-world asset tokenization, and blockchain-based trust, approved the agenda and December 12 minutes, and heard a presentation from Anchorage Digital after postponing a planned Bitco presentation because of its IPO quiet period. Anchorage’s Melinda Delos, Joe Mioli, and Kevin Wasaki introduced the firm, describing it as a global digital assets platform and the first crypto-native institution in the U.S. to receive a federal banking charter. They said their approach emphasizes security, regulated custody and trading services, and responsible innovation for institutional clients, banks, states, and sovereigns. The presentation focused on post-Genius Act momentum in the stablecoin market. Anchorage said the law provided regulatory clarity and helped spur activity with major clients, including Athena, Tether, and Western Union. The speakers highlighted Western Union’s planned stablecoin as especially significant because it reflects adoption by a long-established traditional payments company, and they said the project illustrates how stablecoins can support programmable, real-time, interoperable payments. They also noted that Anchorage is providing issuance infrastructure for the Western Union project. The commission and presenters also discussed government uses of tokenized assets, including reserve legislation, digital assets for tax collection and fees, and a Marshall Islands initiative to use a tokenized sovereign bond for direct citizen payments. In response to a question, Anchorage said it would follow up on which states are using digital assets for revenue collection, mentioning Louisiana and Pennsylvania as examples. The banking discussion centered on remittances, instant payments, and interbank settlement, with Anchorage arguing that stablecoins can reduce settlement time, fees, and foreign exchange risk while improving traceability and auditability.

Transcript Highlights:

• Follow up Operational audits are routine audits required by statute, performed every two years on approximately
• Like performance audits, investigative, special, and forensic audits are also by request only.
• In all, last year, we released 14 special investigative audits, including an audit of the town of Red
• because those audits just take time Thank you, Auditor.
• I really can't claim much credit for that.

Keywords: 914, all

Transcript Highlights:

• And the kickbacks tied to credit financing. And what are we doing here? Credit financing.
• </c> So, tax credit the Government So, tax credit the Government Accountability<01:07:55.920><c> Office
• this room, but we're taking these non-audited government organizations and giving them tax credits to
• </c> references to the audit requirement. references to the audit requirement.
• </c><03:02:28.320><c> This</c> if the fund would be audited. This if the fund would be audited.

Keywords: 981, all

Transcript Highlights:

• That's called a FUTA credit.
• </c><00:04:49.919><c> it</c> basically and with the full credit it basically and with the full credit
• Uh we also get audited insurance.
• </c><00:30:40.480><c> uh</c> OSA and then also USD all audits uh OSA and then also USD all audits uh
• </c> through the OIG audits us periodically. through the OIG audits us periodically.

Committee: Senate Jobs and Economic Development

Keywords: 1187, senate, all

Transcript Highlights:

• from classroom instruction and online testing to remote coursework, career exploration, and dual credit
• from classroom instruction and online testing to remote coursework, career exploration, and dual credit
• There were also credits or penalties when we failed to deliver on time.
• next session, not this session, but the following session we'll have an audit.
• </c> following session we'll have an audit. following session we'll have an audit.

Keywords: Meeting Start 00:00:00 Zayo Group 00:00:50 Committee Report to LRC 00:18:12, 958, all

Summary: The committee heard testimony from Michael McCurley, president of Zo Education and a senior vice president with Zo Group, about the company’s role in providing broadband and managed network services to Kentucky schools. He said Zo Education serves all Kentucky K-12 public school districts in partnership with the Kentucky Department of Education, offering more bandwidth at lower cost than the prior provider and also providing cybersecurity and network protection. He emphasized that reliable connectivity is essential for instruction, testing, remote coursework, and school administration. McCurley also addressed the ongoing contract dispute involving the Kentucky Communications Network Authority and Open Fiber Silicom, saying Zo Education is not a party to the litigation but is concerned about possible disruption to schools and students. In response to committee questions, he said the company incurred unexpected costs when it had to reroute connections and build alternate network paths, including one school move that cost more than $50,000 to serve a site generating under $2,000 per month. He said outages and incidents are more frequent when Kentucky Wired access is unavailable, and that Zo could not have bid at its current price without access to Kentucky Wired. Committee members discussed the broader implications of the dispute and the state’s broadband structure. Senator Williams said the committee’s priority is avoiding disruption to students and noted concerns about infrastructure purchases and upgrades tied to the network, saying he had not seen clear contractual support for some of the expenditures. He also referenced a future audit and said the committee should preserve options and taxpayer funds. The committee then reviewed its report to LRC, including changes related to infrastructure purchases and water asset management technology, and agreed to submit the report without a committee vote. The chair announced the next meeting would be in January, with no December meeting scheduled, and the committee adjourned.

Transcript Highlights:

• </c> audits done in a responsible way. audits done in a responsible way.
• </c> our state all have independent audits. our state all have independent audits.
• So 32 audits. So they year times eight. So 32 audits.
• </c> audits to March 31st. audits to March 31st.
• </c> HELOC loans, home equity line of credit. HELOC loans, home equity line of credit.

Keywords: 916, all

Summary: The chairman opened by explaining that the committee would hear proposed interim topics and then rank them by written submissions rather than debating them one by one. The Public Service Commission presented two topics: an educational session on small water utilities, citing maintenance needs, water-quality compliance, and difficulty accessing capital, and a review of civil penalties for pipeline safety violations because Wyoming’s statutory penalties are far below federal levels and could affect compliance and funding. Members and outside presenters then outlined a range of additional topics. Representative Campbell proposed work on fire protection districts and EMS districts, focusing on financial stability, mill levies, and possible county authority to combine districts and levies. He also raised public records at meetings, corporate filing fees, and fraudulent corporate filings. The Community College Commission proposed updating annexation statutes so communities can join community college districts more easily, especially where current mill-levy rules create funding issues. Senator Crago supported the fraudulent corporate filings topic and noted related technology-based solutions and overlap with blockchain issues. Other proposals included CPA “Pathways” licensing changes to address a shortage of accountants, a review of public meetings and public records laws, continuation of the electricity study with emphasis on grid reliability and large-load capacity constraints, and a broader review of the public meetings and records act. Ashley Harpstreith of the Wyoming Association of Municipalities supported extending municipal audit deadlines and described a statewide shortage of auditors and CPAs. Healthy Wyoming proposed studying health coverage options for low-income working adults, including state-sponsored or cooperative models. Representative Chestek proposed making most nonpartisan county offices elected on a nonpartisan basis. No votes or final selections were taken in the portion provided; the committee mainly heard testimony and discussed whether topics should be assigned to this committee or another one.

Transcript Highlights:

• So I want to give credit where credit is due.
• to submit that until that audit was complete, even had we gotten the single audit work done.
• audit procedures.
• They did have three programs that we audited, which is more than they would normally have audited.
• the single audit.

Keywords: 989, all

Transcript Highlights:

• </c><02:07:01.440><c> are</c> realize only then that their credits are realize only then that their credits
• </c> credits for an additional three years. credits for an additional three years.
• These tax credits insurance premiums.
• </c><03:19:19.520><c> The</c> detect fraud, including audits. The detect fraud, including audits.
• The<03:21:19.600><c> audit</c><03:21:20.000><c> continues</c> The audit continues that between March

Keywords: U.S. House of Representatives Floor Proceedings on Friday, January 9, 2026, 1012, house, all

Transcript Highlights:

• </c> becomes eligible for these tax credits. becomes eligible for these tax credits.
• So, this bill aligns us with credits.
• </c><00:04:45.240><c> provision</c> low-income housing tax credit provision low-income housing tax credit
• credits credits that<00:09:56.640><c> we're</c><00:09:56.800><c> allowed</c><00:09:57.200><c> to</c>
• </c><00:10:24.320><c> to</c> through the sale of the tax credits to through the sale of the tax credits

Bills: HF4234 , HF3697 , HF1183 , HF4738

Committee: House Taxes

Keywords: HF4234, Minnesota private activity bonds, tax-exempt bonds, bond cap, aggregate bond limitation, residential rental projects, multifamily housing, affordable housing finance, housing bonds, public finance, bond allocation, private activity bond cap, Minnesota Statutes 474A.02, tax committee, tax refund, Minnesota Statutes, time limit, claims, tax overpayment, taxation

Transcript Highlights:

• We can match that tax credit."
• </c> "Hey, Minnesota's given this tax credit. "Hey, Minnesota's given this tax credit.
• So, what We can match that tax credit."
• That sends period of that tax credit.
• And particularly, there was one audit."

Keywords: 1187, senate, all

Transcript Highlights:

• They input the homestead credits, vet credits. The tax statements are basically all the same.
• , whether it was bad credit, homestead credit, primary residence credit, didn't matter.
• We are auditing until... We are auditing until March. There's a lot of audits that we do.
• Homestead credit, disabled veterans credit reporting because we need to get all of that worked before
• The credit itself, the amount of the credit.

Summary: The subcommittee of the Tax Reform and Relief Committee met to begin its study of the feasibility and desirability of revising the content of the real estate tax statement to improve property tax transparency. Legislative Council staff reviewed the study directive under House Bill 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, and the Legacy Fund portion of that credit. The Tax Department then explained how the current uniform statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual tax cycle, from county budgeting and valuation notices to budget hearing notices, levy certification, cap calculations, and final tax statement mailing. They emphasized that counties and auditors do extensive coordination with taxing districts and neighboring counties, and that the process is labor-intensive and often manual. Members discussed the limited public response to budget notices and tax statements, the difficulty of explaining the legislative tax relief line, the 3% cap and valuation issues, and whether more frequent assessments or different timing would improve understanding. Several members and witnesses noted that many taxpayers only engage when they receive their final bill, and that clarity may be more important than adding more detail. NDACO also presented a rough cost survey from eight counties, estimating an average tax statement cost of about 74 cents and a statewide total near $600,000 for printing and mailing tax statements alone, with outsourcing generally cheaper than in-house printing. Witnesses noted that House Bill 1176 added other mailings and notices, increasing county workload and cost beyond the statement itself. The committee then heard from software vendors, who explained how their systems handle tax billing, budget notices, valuation notices, primary residence credit processing, and tax levy calculations, and they identified the 1600/1685 primary residence credit and discount interaction as a current programming challenge. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• The audit was conducted by the independent firm Showberg-Eveshank Consulting under contract with our
• and collaborative effort during this audit cycle.
• So it sounds like a lot like forensic-type auditing needs to be done on the data too.
• The audit did confirm that the demand vastly outstrips the supply of investigative staff.
• 40-hour work week manually processing credit card payments.

Committee: House House Health & Human Services Committee of Reference

Keywords: 1182, all

Transcript Highlights:

• Um, she has the audits on all the sunset bills.
• He said the board had a very clean audit and, from conversations he had, they have had no issues and
• </c> &gt;&gt; as I understand had a very clean audit.
• &gt;&gt; as I understand had a very clean audit.
• House Bill 275. their credits over from the military to their credits over from the military to um<00

Bills: SB100 , SB122 , SB127 , HB182 , HB275 , SB100 , SB122 , SB127 , HB182 , HB275

Committee: House Boards, Agencies and Commissions

Keywords: property tax, ad valorem tax, real property assessment, assessment cap, county-wide reappraisal, CPI-U, Consumer Price Index, tax assessor, Class II property, Class III property, local government revenue, property tax relief, reappraisal, tax increment district, retroactive tax law, Alabama Code 40-7-2.2, appropriation, education funding, Southern Preparatory Academy, fiscal responsibility

Transcript Highlights:

• This provides that the Joint Legislative Audit Review Committee will conduct this study independently
• This provides that the Joint Legislative Audit Review Committee will conduct this study independently
• 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 be a credit
• It's critically important that these things are done by these professional audit standards.

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

Transcript Highlights:

• We did do an audit of DTA. We did then. Last year, I believe it was. We did do an audit of DTA.
• I'm one of the audit directors here with the State Auditor's Office. I oversee our audits of...
• , we have been auditing.
• audit report rather than getting a bunch of small audits going and doing an audit of each agency, where
• part of larger, more comprehensive audits, a multi-agency audit, so to speak.

Committee: Joint Joint Committee on Ways and Means

Keywords: 995, all

Summary: The joint budget hearing opened the FY27 budget process with remarks from the Senate and House Ways and Means chairs, who described the fiscal outlook as challenging because of slow revenue growth, rising health care and other costs, and uncertainty from federal policy changes. Governor Healey and Secretary of Administration and Finance Matthew Gorzkowicz then presented House 2, a $62.8 billion budget that they said grows by about 1% and does not raise taxes or fees. They emphasized affordability, fiscal discipline, protection of core services, and continued investment in education, transportation, housing, child care, health care, and public safety. The administration also discussed a separate bill to delay and phase in certain federal tax-code changes from the so-called OB3 law, especially research and experimental expense provisions, to reduce immediate budget impacts and preserve competitiveness. A major portion of the hearing focused on education and municipal aid. The administration said House 2 provides about $7.6 billion for Chapter 70 aid, fully funds the final year of the Student Opportunity Act, increases special education circuit breaker funding, and raises rural school aid. Senators and representatives from both parties raised concerns that Chapter 70 and other aid formulas are not equitable for small, rural, and low-wealth communities and are not keeping pace with inflation, and several called for broader review of the formula and related funding streams. The governor and secretary said they are open to further discussion, pointed to additional support through rural aid, special education, transportation reimbursements, and minimum aid, and said total Student Opportunity Act investment would reach about $2.1 billion over the life of the law. Transportation, housing, and fair share spending were also central topics. The administration said fair share revenues are being used holistically, with education-heavy spending in the operating budget and transportation-heavy spending in the supplemental budget, and estimated the overall split to date at roughly 57% education and 43% transportation. They highlighted MBTA stabilization, regional transit authority support, microtransit, fare-free regional transit, and bridge and commuter rail investments, while noting the MBTA remains a major fiscal concern. On housing, the governor stressed production, permitting reform, ADUs, down-payment assistance, and support for public housing authorities, while lawmakers pressed for more funding for local housing authorities and for ways to address out-migration, energy costs, and affordability. The governor also said the administration will not withhold fire safety grants from communities over MBTA Communities Act noncompliance and will handle such issues case by case. No votes were taken at the hearing; it was an informational presentation and question-and-answer session.

Transcript Highlights:

• The money spent would have been credited to my account. The bill has been paid.
• The first five pages of this bill address pharmacy audits.
• The bill extends the notice of an audit from 7 to 14 days.
• We're asking for a reasonable number of prescriptions to be audited.
• audits, and so forth.

Committee: House Health and Mental Health

Keywords: 959, house, all