Transcript Highlights:

• If a tax authority is governed by a joint sales and use tax commission pursuant to R.S. 47:337 or by
• So that would have to be an agreement made by the taxpayer and the taxing authority.
• And they need to have that right to be able to audit businesses for their sales tax.
• Tax Board and Renee Ellender Robbery with Louisiana Remote Sales Tax Commission for information if requested
• “They want to collect their sales tax.

Summary: The Ways and Means Committee met on May 5, 2026, and first considered Senate Bill 436 by Senator Cloud, which revises how annual aviation fuel estimates are calculated for the Aviation Trust Fund. Senator Cloud explained that the fund supports airport and aviation projects and is used to draw down federal matching dollars, but its credited amount has remained flat for years despite changing fuel sales. The committee adopted a set of amendments allowing DOTD’s Office of Multimodal Commerce to use federal and other public data sources, requiring annual sales tax collection reports from the Department of Revenue, and making a technical change. The bill was then reported favorably as amended, with several supporters’ cards entered into the record. The committee next took up House Bill 1039 by Representative Desotel, dealing with local sales and use tax audit procedures. Desotel said the bill was intended to improve fairness, transparency, and consistency in local audits, especially where businesses face multiple simultaneous audits by different parishes. A nine-amendment set was offered; after discussion, the committee adopted all amendments except Amendment 4, which would have required private auditing firms to be domiciled in Louisiana, and authorized staff to make technical changes. Members raised concerns about whether the bill could unintentionally encourage delays in audits and about whether audits in one parish could trigger audits in others. Desotel said the goal was to add guardrails without harming parish taxing authority, and the bill was reported as amended. Several witnesses and committee members spoke in support of stronger limits on repeated parish audits, describing the burden on businesses and the need for a more uniform process. Support cards were read into the record from multiple individuals and organizations, including the Louisiana Retailers Association and NFIB. Senate Bill 423 was then voluntarily deferred, and the committee adjourned after no further business.

Transcript Highlights:

• You can't have the sales tax exemption and the property tax exemption.
• You can't have the sales tax exemption and the property tax exemption.
• have more tax cuts.
• We could reduce this income tax rate from 5.35.
• Yes, Chairman, Philip Johnson, Idaho State Tax Commission.

Committee: House Revenue and Taxation

Transcript Highlights:

• </c><00:03:02.800><c> cut,</c> billionaires a $4.5 trillion tax cut, billionaires a $4.5 trillion tax
• And it's not just taxes, right?
• </c><00:08:51.280><c> We</c> have in the Senate Tax Committee. We have in the Senate Tax Committee.
• </c><00:09:18.440><c> Committee</c> proposal that the Senate Tax Committee proposal that the Senate Tax
• </c> property tax relief this session. property tax relief this session.

Summary: Senate DFL leaders held a press conference focused on affordability, federal cuts, and end-of-session negotiations. Senators Heather Gustafson, Erin Maye Quade, Liz Boldon, Grant Hauschild, and Majority Leader Erin Murphy highlighted prior DFL accomplishments such as universal school meals, North Star Promise, paid family and medical leave, property tax relief, the child tax credit, and Social Security tax cuts, while arguing that House Republicans have not shown enough urgency on current affordability issues. A major theme was the impact of federal policy on Minnesota, especially cuts to Medicaid and SNAP, rising health care and energy costs, and cost shifts to counties and local governments. The senators said the state is spending heavily to backfill federal cuts and protect Minnesotans from higher costs, with particular concern for rural communities, hospitals, EMS, food shelves, and county property taxes. Hauschild emphasized that rural counties and seniors would bear added burdens from federal mandates, while Murphy said the Senate is trying to put money directly into people’s pockets through rental assistance, heating assistance, food support, and targeted property tax relief. The leaders also discussed a Senate Tax Committee proposal for about $100 million in direct property tax refunds, and Murphy said the Senate’s position on HCMC funding is the strongest, while also needing support for rural hospitals and providers statewide. In response to questions, she said the Senate hopes to reach a global deal before the weekend and by Sunday midnight, described the Senate’s proposals as public and already passed, and said some items, including rental relief for people affected by an ICE operation, still have support and may move in the House. No votes were taken at the event.

Transcript Highlights:

• And it's it's it's it's property tax.
• </c> another 50% of property tax reduction. another 50% of property tax reduction.
• property gets one tax code, um, or one tax mill levy.
• </c> in taxes in taxes um<01:09:14.159><c> annually.
• </c> property taxes. So, on and in favor. property taxes. So, on and in favor.

Bills: SF0110 , SF0044 , SF0046

Committee: House Revenue

Transcript Highlights:

• Uh, so, it's a $1,000 tax credit. Uh, it's not just all overtime wages being tax-free.
• </c> overtime tax cut of $1,000. overtime tax cut of $1,000.
• </c> a tax uh deduction. a tax uh deduction. &gt;&gt; Okay.<00:21:04.400><c> Yeah.
• </c><00:33:24.320><c> So</c> SSUT tax. We don't mess with that. So SSUT tax.
• </c> uh, do they get a tax break? uh, do they get a tax break?

Bills: HB527 , HB563 , HB580 , HB579 , SB190 , HB15 , HB390 , HB527 , HB563 , HB580 , HB579 , SB190 , HB15 , HB390

Committee: House Ways and Means Education

Transcript Highlights:

• </c> requires a $20 trans accommodation tax requires a $20 trans accommodation tax to<00:13:41.760><c
• Tax Tax um<00:25:49.080><c> we</c><00:25:49.279><c> think</c><00:25:49.880><c> that</c><00:25:50.600>
• In addition to taxes on visitor accommodations, visitors are also subject to the general excise tax,
• which is a progressive tax, rental car fees, taxes on roads, parking fees at state parks, and other taxes
• which is a to the general excise tax which is a progressive<00:26:50.640><c> tax</c><00:26:50.919><c

Summary: The joint hearing of the House Committees on Tourism and Water and Land was held on March 20, 2025, on SB 1396 SD3 HD1, which would raise transient accommodations tax revenues beginning in 2027, impose a $20 per-night tax on stays booked through loyalty or rewards points, and dedicate funds to DLNR for natural resource protection, management, and restoration. The Office of the Governor, DLNR, DBEDT, the Hawaii State Energy Office, Tax Department, Hawaiian Home Lands, HI-EMA, the Climate Advisory Team, Hawaii Green Infrastructure Authority, HCDA, the Hawaii Ocean Legislative Task Force, Resource Legacy Fund, KUA, and the Hawaii Tourism Authority all testified in support or with comments, generally emphasizing the need for dedicated funding for environmental stewardship, resilience, wildfire and climate preparedness, and community-based projects. Several supporters cited polling showing broad visitor willingness to pay additional fees to protect Hawaiʻi’s resources, and DLNR and the Attorney General noted the bill aligns with broader state land-management and fire-safety priorities. Opposition came from the Tax Foundation of Hawaiʻi and the Maui Chamber of Commerce, which argued the bill unnecessarily raises the TAT, places more burden on visitors and visitor-dependent businesses, and could harm Maui’s still-recovering economy. The Activities and Attractions Association of Hawaiʻi initially marked opposition but then said it had misunderstood the bill’s relationship to another measure and asked to resend testimony. Expedia Group did not oppose the TAT increase itself but raised operational concerns about the new tax on loyalty-point redemptions, calling it novel and difficult to administer. The American Hotel Lodging Association and Hawaiʻi Hotel Alliance were listed as having no comments present. Testifiers also suggested amendments, including dedicating the revenues to a special fund, ensuring community grants, and clarifying administrative provisions. One testifier urged the bill be used to fund hurricane shelters and stronger building standards, while another emphasized that the measure should support people and disaster resilience as well as environmental protection. During questions, members asked for the polling methodology and for a breakdown of current TAT allocations; staff indicated they could share the survey memo and began identifying existing statutory remittances. No vote or final committee action was taken during the excerpted portion of the hearing.

Transcript Highlights:

• A tax preference performance statement does not apply to this new tax exemption.
• The deferred sales tax and/or use tax... ...for a qualifying purpose for 10 years, the deferred sales
• tax or use tax need not be repaid.
• the sales and use tax deferral certificate was issued.
• Thank you for including the tax provisions to better align with House Bill 1859.

Bills: SB5884 , SB5885 , SB5937 , SB5938

Committee: Senate Housing

Transcript Highlights:

• This bill requires that when the taxing entity raises taxes over 4%, it must be put on the ballot.
• If a taxing entity raises taxes over 4%, it must be put on the ballot.
• If a taxing entity raises taxes over 4%, it must be put on the ballot.
• Don't raise property taxes over 4%. What Don't raise property taxes over 4%.
• his tax bill.

Summary: The committee first took up Senate Bill 11, a proposal to create a matching-grant program for neighborhood storm shelters in rural Kentucky. Sponsor Steve Meredith and supporters from the Kentucky League of Cities and the City of Morgantown said the idea was to use FEMA-style funding to help residents who live far from community shelters, noting that in some rural counties it can take 30 to 45 minutes to reach a shelter during severe weather. The committee adopted the substitute and passed the bill 11-0, with no nay votes. The committee then considered Senate Bill 41, which would require a ballot referendum whenever a taxing entity raises property taxes more than 4 percent, rather than relying on the current petition process. Sponsor Gary Boswell said the bill would give taxpayers more direct control and argued that local governments should simply avoid raising taxes above the threshold. Superintendents from Rockcastle and Casey counties opposed the bill, saying it would weaken local control, add election costs, delay budgets, and make it harder for school districts to keep up with inflation, insurance, transportation, and construction costs. After debate, the committee passed the bill 7-3 with favorable expression. Next, the committee heard Senate Bill 59, which would add criminal penalties to KRS 65.013, the law barring public funds from being used to advocate for or against ballot questions. Sponsor Steve Rawlings said the measure was prompted by reports of school officials using public resources to oppose a 2024 ballot issue and argued the law needs real enforcement to protect taxpayers and election integrity. Members raised concerns about First Amendment issues and the bill’s gray areas, especially for public employees speaking on their own time; Rawlings said the substitute removed volunteer references, allowed balanced issue debates, and clarified that employees acting on their own time and resources would not be prohibited. The committee passed the bill 8-3 with favorable expression. The committee also began hearing Senate Bill 57, as substituted, from Senator Danny Carroll. The bill would create a nuclear-ready site readiness pilot program under the Kentucky Nuclear Energy Development Authority, with up to three projects receiving up to $25 million each to help cover early site permitting and related licensing costs. Carroll, along with witnesses from the UK Center for Applied Energy Research and the Public Service Commission, said the goal is to build a nuclear energy ecosystem in Kentucky, with safeguards including surety bonds, deadlines, and cost-recovery provisions. The discussion was still underway when the transcript ended.

Transcript Highlights:

• Chair, Representative, the conservation tax is a tax on oil and gas produced here.
• Chair, Representative, it's a tax. It's a conservation tax. Representative: OK. And Mr.
• So in come these monthly tax expenditure assessments or tax E-reports.
• Is this tax expenditure, the rural jobs tax credit? Is it worth it or not?
• Are these tax credits open to... Not tax credit.

Transcript Highlights:

• as a revenue source for the tax bill.”
• Thank you. tales tax options and um that I would tales tax options and um that I would take<00:00:37.280
• And um uh, offer on uh, tax increment.
• the ballpark tax, the um PGA<00:18:21.200><c> sales</c><00:18:21.799><c> tax</c><00:18:22.840><c> exemption
• </c> Senate section five and the property tax Senate section five and the property tax aids,<00:22:33.520

Transcript Highlights:

• </c> would do is lower that tax rate. would do is lower that tax rate.
• </c> have their own tax streams. have their own tax streams.
• They can build a lot more at a lower tax rate than you would at a higher tax rate.
• The highest tax rate is not going to be the optimal tax rate. It's just not.
• What is the tax base rate? What is the tax base rate?

Transcript Highlights:

• </c> this bill Senate file 1197 to the taxes this bill Senate file 1197 to the taxes committee<00:01:
• </c> recreational property will be taxed recreational property will be taxed instead<00:03:37.360><c>
• </c> the hope is to reduce the local tax the hope is to reduce the local tax effort<00:03:52.239><c>
• </c> property the bill could reduce the tax property the bill could reduce the tax effort<00:04:10.239
• capacity tax base..."

Committee: Senate Education Finance

Transcript Highlights:

• The large one in the House was relative to the business tax, real estate transfer tax, and tobacco tax
• The large one in the House was relative to the business tax, real estate transfer tax, and tobacco tax
• The large one in the House was relative to the business tax, real estate transfer tax, and tobacco tax
• tax.
• </c> business taxes. business taxes.

Summary: The Legislative Budget Assistant staff presented an overview of the Senate changes to the House-passed budget, focusing on revenue estimates, appropriations, and ending balances across the general fund and education trust fund. The presentation emphasized that the Senate’s budget reflected higher revenue assumptions than the House, driven in part by updated April revenue figures, changes to business, tobacco, and real estate transfer tax splits, and different assumptions about video lottery terminal revenue. The Senate also adjusted lapse estimates upward, especially for HHS, after receiving updated information that lapses could be much larger than originally assumed. The presenter walked through the major differences in the surplus statements for fiscal years 2025 through 2027. Compared with the House, the Senate budget generally showed higher revenues, lower or different appropriations in some areas, and larger balances carried forward, including a larger education trust fund balance and a different rainy day fund transfer. The Senate’s approach also changed several policy assumptions, such as maintaining liquor revenue dedication, removing the House’s meals-and-rooms distribution cap, changing the treatment of unique revenue, and altering the process for meeting a targeted revenue amount by giving the governor more flexibility. On the appropriations side, the Senate removed or modified several House reductions and added funding or adjustments in areas including the judicial branch, corrections, HHS, the Human Rights Commission, and certain settlement costs. The presenter also highlighted Senate changes in House Bill 2 and related budget provisions, including a new arts tax credit, a nursing home bed fee, changes to Medicaid premium assumptions, and differences in how motor vehicle inspection repeal and BLT-related revenue are handled. No votes were taken in the portion shown; the discussion was informational and comparative, aimed at explaining the Senate budget changes before conference committee negotiations.

Transcript Highlights:

• I will touch on tax provisions.
• tax because it's not personal income tax.
• and restrict the tax base.
• Provider taxes are used in 40.
• On the provider tax side, they require that the tax is broad-based and. Everybody is taxed.

Committee: House Federal Funding Stabilization Subcommittee

Transcript Highlights:

• This would apply the tourist development taxes as well as local option sales taxes.
• Whenever that tax is expiring requires local taxes adopted by referendum to have an expiration date taxes
• And if the tax will be levied in order to pay revenue bonds and the maximum duration of for that tax,
• under this under this tourist development tax.
• They're not paying the tax in the first place.

Transcript Highlights:

• a portion of the effect. ...the cannabis tax fund.
• Over a 20% tax increase on what they pay in their excise tax, on top of local taxes, on top of being
• This is a consumer tax. Cannabis... This is a consumer tax. Cannabis consumers are price sensitive.
• My name is Tina Kenzie with the Franchise Tax Board.
• CDTFA employees use FTI for tax CDTFA employees use FTI for tax audit, billing, collection, and compliance

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:

• </c> guess the final bullet is that the tax guess the final bullet is that the tax piece<00:03:18.800
• </c> who pay this tax. who pay this tax.
• </c> Minnesota small businesses pay this tax. Minnesota small businesses pay this tax.
• Appreciate you the tax committee.
• </c><00:32:30.480><c> like</c> remember tax sales taxes or stuff like remember tax sales taxes or stuff

Bills: HF4598 , HF4884 , HF3732

Committee: House Workforce, Labor, and Economic Development Finance and Policy

Transcript Highlights:

• and homestead tax exemption.
• You know, we did a tax freeze for seniors that they still were obligated to pay their taxes.
• Tax relief for every Missourian.
• You know, we did a tax freeze for seniors that they still were obligated to pay their taxes.
• Tax relief for every Missourian. be working on. Tax relief for every Missourian.

Summary: The House approved the journal from the prior day and received Senate messages on House Joint Resolutions 173 and 174, along with committee reports recommending passage of several measures, including House Bill 2180, House Bill 1870, House Bill 2596, House Bill 1866, House Bill 2536, House Bill 2855, and House Joint Resolution 115. The chamber then took up a series of Senate amendments and third-reading bills, with members frequently debating fiscal impacts, constitutional issues, and policy details. House Bill 2180, dealing with notice procedures for blind pension recipients and allowing electronic opt-in, was adopted and finally passed by overwhelming votes after supporters said it would save the state money and better accommodate blind and rural Missourians. House Bill 1870, updating bankruptcy exemptions and garnishment procedures, also cleared the House despite some opposition over a minor Senate wording change. The House refused to adopt Senate changes to House Bill 2596 and requested a conference committee, while House Bill 1866, concerning peace officer licensing and school protection officers, had Senate amendments concurred in and was finally passed. The chamber then passed House Joint Resolution 115, which would place before voters a property tax exemption for 100% service-connected disabled veterans and their spouses; debate centered on whether the measure would shift tax burdens to others, but supporters emphasized veterans’ sacrifice and the small number affected. Other bills passed included House Bill 1736 on park sales tax funds for stormwater and flood mitigation, House Bill 1887 and related bills on AI/truth-in-advertising issues, House Bill 2855 lowering workers’ compensation assessment rates, House Bill 1906 allowing more flexible tax payment schedules, House Bill 2297 on fence responsibilities for livestock, House Bill 2142/2058 revising the Missouri Film Program, House Bill 3004 on hardwood industry labeling, House Bill 2536 defining male and female by biological sex for certain government facilities, and House Bill 2151 raising income thresholds for a workforce-related program. Several of these passed on divided votes, with House Bill 2536 and House Joint Resolution 115 drawing especially sharp partisan and policy debate.

Transcript Highlights:

• </c> the state portion of the tax exempt. the state portion of the tax exempt.
• It's the same tax, but the state tax don't have partial exemption. I'm sorry.
• And if they don't have ad valorem taxes, sales tax is the only example.
• And if they don't have ad valorem taxes, sales tax is the only example.
• tax is the have abalorum taxes, sales tax is the only<00:10:59.440><c> example.

Committee: House Mobile County Legislation

Transcript Highlights:

• That part of that tax cut included a path to zero, which is a triggered tax cut.
• And I think, when we look at our income tax revenue, sales tax revenue, the diversity of the funds that
• The desire to help those with their homeowner's taxes.
• I think I read it carefully, but will you Tell me what the maximum tax excise tax would be that a city
• But it is hard to place a tax on the underground industry.

Bills: SB1302 , SB1389 , SB1401 , SB1776 , SB1809 , SB1858 , SB1985 , SB2053 , SB2148

Committee: Senate Revenue and Taxation