Transcript Highlights:

• And you start with your revenues.
• Revenue growth by source.
• I should clarify that this is a revenue estimate. So these are estimates to our revenues.
• If you have a revenue decline in the current and future years, you may have less revenue than you've
• Revenue in the future.

Transcript Highlights:

• The second big bucket are energy revenues, direct energy revenues.
• revenue coming into the state, you increase your dependence on oil and gas revenue.
• What if revenues came in low?
• new state revenue?
• It includes foregone revenue.

Transcript Highlights:

• > the<00:05:00.880> current Our revenue estimates for the current Our revenue estimates
• Becker to cover our economic and revenue outlook. spending will exceed revenues generated spending will
• <00:14:27.840> forecast, Now, turning to our revenue forecast, Now, turning to our revenue
• > current<00:14:41.560> biennium Total revenues for the current biennium Total revenues for
• > is<00:15:43.000> now General sales tax revenue is now General sales tax revenue is now

Keywords: 1187, senate, all

Transcript Highlights:

• going from zero dollars in new revenue to joining the Senate's call for over $5 billion in ongoing revenues
• We hit a recession, and we have declining revenues and a mismatch between revenues and expenditures,
• But to solve an increasing revenue challenge with increasing revenue even further just kind of doesn't
• In addressing what we feel is a shortage of revenue. We don't have a revenue shortage.
• So, distinct uses of the revenue.

Keywords: 987, senate, all

Transcript Highlights:

• of compensatory revenue. of compensatory revenue.
• compensatory revenue in their general education revenue.
• . revenue. revenue.
• integrate compensatory revenue and extended time revenue.
• to revenue to compensatory revenue to revenue to school<01:06:13.760> sites<01:06:14.040>

Keywords: 1187, senate, all

Transcript Highlights:

• with the Department of Revenue.
• with the Department of Revenue.
• Department of Revenue. Department of Revenue.
• >> It's revenue ruling. >> It's revenue ruling.
• Revenue ruling, of course. >> Oh. Revenue ruling, of course.

Keywords: 1187, senate, all

Transcript Highlights:

• Welcome to the Joint Committee on Revenue. My name is Adrian Madaro.
• None of that is taxable under our revenue laws. Thank you. Taxable under our revenue laws.
• Seen a penny of revenue as that law has been held in courts.
• The tobacco tax revenue, not the taxless revenue pouring out of the state and the tobacco pouring in.
• Massachusetts will lose tax revenue as taxes are avoided.

Keywords: 995, all

Summary: The Joint Committee on Revenue held a long hybrid hearing on a wide range of tax bills, with testimony covering cigarette and tobacco taxes, nicotine pouches, contractor rental equipment exemptions, aircraft sales tax exemptions, rolling stock, advanced sales tax payments, a gun and ammunition excise tax, a digital services tax, and a psilocybin cultivation/tax proposal. Committee chairs outlined the hearing process and noted that 39 House-filed sales and excise tax bills were being heard for required reporting by November 28. No votes were taken during the hearing. On tobacco-related bills, supporters including Senator Keenan, the American Heart Association, the American Cancer Society, and Tobacco Free Mass backed higher cigarette taxes and closing the synthetic nicotine loophole, arguing the measures would reduce youth initiation, encourage cessation, and offset health care costs. Retailers, wholesalers, and convenience-store groups opposed the increases, warning of smuggling, out-of-state purchasing, and harm to small businesses; premium cigar representatives argued cigars should be treated separately from cigarettes. The committee also heard testimony on H. 3067 and related bills concerning nicotine pouches, with public health advocates supporting taxation and industry witnesses urging a lower, more competitive rate. Several other bills drew sharply divided testimony. United Rentals supported H. 3065 to simplify contractor rental equipment exemption paperwork, while airport and aviation groups opposed bills to repeal the aircraft sales tax exemption, saying it would hurt airport competitiveness and jobs. The Transportation Association of Massachusetts backed rolling stock tax exemptions, saying the current tax discourages fleet investment and interstate commerce. Restaurant industry representatives supported repealing advanced sales tax payments and changing penalty rules, saying businesses were hit with retroactive penalties after unclear pandemic-era changes. On H. 3082, an excise tax on guns and ammunition, gun violence prevention advocates, Roca, and Giffords supported the bill as a dedicated funding source for prevention and survivor services, while sportsmen’s groups opposed it as unfair to lawful gun owners and harmful to conservation funding. The committee also heard testimony on H. 3208, a digital advertising services tax, with Representative Paulino supporting it as a way to capture revenue from online advertising and fund public needs, while the Chamber of Progress opposed it as costly and burdensome for small businesses and campaigns. Finally, multiple witnesses testified on H. 4050 regarding psilocybin cultivation and taxation: advocates from Mass Healing, Roca, the Reason Foundation, and individuals describing personal medical benefits urged a regulated, permit-based system, while the hearing ended after all signed-up speakers were heard and the chair adjourned the meeting.

Transcript Highlights:

• The revenue comes in.
• You start looking at performance of revenues. You start doing revenue estimations.
• The Department of Revenue.
• These revenues, the revenues we earn, are statutory revenues and commissions. So most of us...
• These revenues we earn are statutory revenues and commissions.

Summary: The Intergovernmental Affairs Subcommittee met to review how county budgets are developed and how constitutional officers fit into that process. Davin Suggs of the Florida Association of Counties gave an overview of county budgeting, explaining the statutory framework, the role of property taxes and TRIM notices, the fiscal-year timeline, fund balances and reserves, and the Department of Revenue’s oversight. He emphasized that county budgets include the board’s budget plus the budgets of constitutional officers, and that relationships and communication are critical to resolving budget issues. A panel of constitutional officers then described their offices’ budget processes and responsibilities: Escambia County Sheriff Chip Simmons discussed law enforcement budgeting and the importance of negotiated agreements with county commissions; Alachua County Property Appraiser Aisha Solomon explained the June 1 budget deadline, valuation methods, and the appeal process for property assessments; Manatee County Clerk and Comptroller Angelina Coleniso outlined the clerk’s court and finance duties, the county-side budget process, and the clerk’s personal liability under section 129.09 for unlawful expenditures; Leon County Supervisor of Elections Mark Early described the cyclical nature of election costs, staffing, equipment, and the impact of turnout and election law changes; and Columbia County Tax Collector Kyle Keene explained that tax collectors’ budgets are reviewed by the Department of Revenue, with fee offices funding themselves through service charges and budget offices relying on county support. Members asked about personal liability for unlawful spending, conflicts between clerks and county commissions, property valuation and storm damage adjustments, reserve levels, and whether tax collectors can retain excess fees. Responses noted that clerks must refuse illegal expenditures, property appraisers use market-based assessments with VAB and court review available, counties should maintain healthy fund balances for cash flow and emergencies, and tax collectors generally must zero out year-end balances and distribute excess revenues to taxing authorities. The committee took no votes and adjourned after thanking the panelists for their testimony.

Transcript Highlights:

• Joint Committee on Revenue to order.
• all of our revenue are back-loaded.
• At a time when revenues are needed more than ever, maintaining the $1,200 cap provides much-needed revenue
• we have and find new streams of revenue.
• If we don't do everything we can to protect the revenue we have and find new streams of revenue to make

Keywords: 995, all

Summary: The Joint Committee on Revenue held a public hearing on H. 4975, Governor Healey’s bill to manage the impact of the federal “One Big Beautiful Bill” (OB3) on Massachusetts tax law and state revenues. Administration officials, led by Secretary of Administration and Finance Matt Gorowitz, said OB3 would otherwise reduce FY26 revenue by about $442 million and argued for a phased-in conformity approach that would preserve the current-year budget while still adopting selected federal business tax provisions over time. The proposal would phase in the research and experimental expenditure deduction first, delay other major corporate provisions for two years, extend the pass-through entity excise to income subject to the 4% surtax, add a one-year delay mechanism for future federal tax changes over $20 million, limit opportunity zone benefits to Massachusetts investments, and make smaller technical changes to DFML contributions and casino reporting thresholds. Committee members questioned the rationale for phasing in rather than fully decoupling, the effect on the budget if the bill did not pass, and the treatment of opportunity zones, the surtax, and future federal tax changes. Public testimony was split. MassBudget, Progressive Massachusetts, and several labor and public-sector groups urged the committee to permanently decouple from the federal corporate tax changes rather than delay them, arguing that the bill would still send state revenue to corporate tax breaks, often for investments outside Massachusetts, and that the state should protect funding for schools, health care, human services, and other public services. The Massachusetts Society of CPAs supported the administration’s timing and the research-and-development provisions, citing filing deadlines and the importance of certainty for businesses and startups. Business and tax experts also testified that rushed conformity can create revenue losses and that the governor’s review-and-delay framework was a prudent improvement, though some said decoupling should be the default if the Legislature does not act. Unite Here Local 26 testified against sections 3 and 4, which would raise the slot-machine jackpot reporting threshold from $1,200 to $2,000, arguing the current threshold helps with problem-gambling intervention, preserves slot attendant jobs, and generates revenue. Several union leaders, including the Massachusetts Teachers Association, AFT Massachusetts, SEIU 509, the Massachusetts Building Trades, the AFL-CIO, and 1199 SEIU, urged permanent decoupling, warning that OB3’s federal tax cuts and related spending reductions would worsen budget pressures, harm public services, and shift costs onto workers, patients, and schools. No votes were taken at the hearing.

Transcript Highlights:

• OSPBB's revenue forecast.
• And that's just base revenues.
• How much are you proposing in those additional revenues beyond the base revenues? Mr.
• Any of just revenues beyond base revenues is... ...revenue forecast?
• Any of just revenues beyond base revenues?

Keywords: 1182, all

Summary: The committee met to review the governor’s fiscal 2027 budget presentation, with the chair repeatedly asking members to keep questions brief and avoid speeches. The discussion focused first on the overall revenue and spending outlook, including concerns from members that the executive forecast was more optimistic than the JLBC baseline and that the budget appeared to front-load revenue and expenditure growth. The governor’s budget team said the forecast was close to JLBC’s, that the budget was structurally balanced, and that differences were roughly $100 million per year on ongoing revenue. Members asked for follow-up calculations in writing, including the total multi-year gap and the amount of revenue enhancements above base revenues. A major portion of the meeting centered on tax and fee proposals tied to data centers, water use, and sports betting. The governor’s team defended eliminating the existing data center tax incentive as the removal of a loophole rather than a new tax, arguing the incentive had already succeeded in attracting major investment. They also described a proposed Department of Water Resources fee-setting authority for data centers to support a new Colorado River Protection Fund, and said the proposal would apply to existing and future facilities without a grandfather clause. Members raised concerns about fairness, competitiveness, and whether the changes would require a supermajority vote. The team also discussed increased sports betting fees, saying the revenue forecast did not include dynamic behavioral effects. The committee then moved through major spending areas, including corrections, public safety, border security, cybersecurity, K-12 education, Medicaid, and developmental disabilities. The governor’s budget includes ongoing funding to prevent correctional officer pay cuts, money to comply with prison health care court orders, probation funding, body-worn cameras, law enforcement staffing, fentanyl task forces, and cyber readiness grants. Members questioned the lack of funding for a prison oversight committee and asked for corrections spending totals over the administration. On border security, the executive said it was seeking about $759.7 million in federal reimbursement for border-related costs and that the governor had met with federal officials, including Secretary Noem and Tom Homan, about the request. In education, the budget proposes renewing Prop. 123, adding K-12 base funding, and issuing $1.5 billion in school facilities bonds over three years; members debated whether the proposal was appropriate and whether Prop. 123 revenues could support the debt service. The meeting also covered AHCCCS cost growth and federal HR1 impacts, with the executive warning of major coverage losses and hospital funding reductions, and DDD funding, where the governor’s team said the budget fully funds services and includes about $120 million in supplemental needs. No votes were taken; the meeting was a presentation and question-and-answer session only.

Transcript Highlights:

• The Grow earns revenues.
• We had a revenue boom from oil and gas, as well as from a lot of our other revenues.
• A lot more of our revenues are subject to these downturns, a lot more of the revenues that we're going
• We have very volatile revenue here.
• A lot of this is due to oil and gas revenue.

Transcript Highlights:

• Today we're presenting an overview of the Highway Fund, the unrestricted revenue fund, and revenue collections
• on the road toll Bureau um Revenue on the road toll Bureau um Revenue Collections<00:12:43.160><
• are<00:15:06.399> no fund Revenue are the revenues are no fund Revenue are the revenues are
• of the revenue.
• of the revenue.

Keywords: 928, house, all

Summary: The Department of Safety presented an overview of highway fund and unrestricted revenue collections, focusing on the Division of Administration, the Road Toll Bureau, and the Division of Motor Vehicles. Amy Newbery explained that the main unrestricted funding sources are highway funds and general funds, with highway fund revenue of about $263 million in FY 2024 and a FY 2025 projection of $261.2 million. She said revenue growth has been modest and has not kept pace with costs, creating structural deficits that required general fund transfers of $50 million in FY 2022-23 and another $10 million in FY 2024-25 to balance the fund. Jennifer Hall described Road Toll operations, including motor fuel tax collection at the distributor level, compliance enforcement, and licensing for fuel distributors, transporters, IFTA carriers, and oil discharge/pollution control. Members asked about IFTA, dyed-fuel enforcement, the possibility of using the state forensic lab for dyed-fuel testing, and whether audit positions had been filled; the department said it recently hired a part-time fuel enforcement officer, still uses IRS testing, could explore lab testing, and had no audit vacancies. Hall also discussed factors affecting fuel-tax revenue, including gas prices, crude oil forecasts, weather, tourism, GDP, and inflation, and said FY 2024 road toll revenue was $127.5 million, above plan, with FY 2025 projected at $127.71 million. The committee then turned to DMV-related revenues. Newbery said motor vehicle registration revenue was $93.1 million in FY 2024 and is projected at $90.4 million in FY 2025, with the state share going directly to the highway fund. Members asked about the state/town fee split, the five-year registration cycle dip, the distribution of registration revenue by vehicle weight category, and the impact of electric-vehicle surcharges; the department said the five-year dip is still occurring and will fade over time, and it would follow up on the weight-category breakdown. The presentation also noted that driver-license revenues have stabilized, inspection revenues remain steady, plea-by-mail revenue was added to the highway fund in FY 2024, and general fund revenues tied to the department are relatively small and have declined as some functions moved to OPLC. No votes or formal actions were taken.

Transcript Highlights:

• First, beginning with general revenue.
• First, beginning with general revenue.
• First, beginning with general revenue.
• So that's the general revenue.
• So that's the general revenue.

Summary: The House and Senate Education Committee first approved minutes from February 2 and 3, then took up an interim study proposal on adult education and the Excel Center model. Representatives from Goodwill Industries of Arkansas, the Excel Center network, and the University of Notre Dame’s Lab for Economic Opportunities testified that roughly 300,000 Arkansans over age 19 lack a high school diploma or GED, and argued that the Excel Center provides a supported diploma pathway for adults who struggle with GED testing. Witnesses highlighted wraparound services such as free child care, transportation assistance, tutoring, life coaching, and career services, and cited outcomes including high retention, growing enrollment, and research showing higher employment and earnings and lower criminal justice involvement for graduates. Committee members raised questions about the state’s role, existing adult education programs, and how the study would be structured; the motion to adopt the ISP passed, though there was some procedural disagreement about when questions should have been taken. The committee then heard a detailed adequacy funding overview from BLR staff Katie Walden and Adrian Beck on Arkansas K-12 education finance. They reviewed national funding principles and explained Arkansas’s system, including state and local revenue sources, the Public School Fund, the Educational Excellence Trust Fund, the Educational Adequacy Fund, and the Facilities Partnership Program. Staff said K-12 state and local revenues totaled $6.6 billion in 2025, with foundation funding making up the largest share of district and charter funding, followed by additional, categorical, and supplemental funds. They also explained the matrix-based foundation formula, the role of the uniform rate of tax, and how categorical and supplemental funds support areas such as alternative learning, English learners, special education high-cost cases, teacher salary equalization, declining enrollment, and student growth. Members asked several follow-up questions about how specific funding categories are defined and used, including student support staff, instructional aides, special education high-cost occurrences, ALE funding, teacher salary equalization, and the inclusion of Excel Center amounts in state-local funding totals. Staff said some of those details would be addressed in a later presentation and offered to provide additional records, including district lists and historical information. The meeting ended after the funding overview, with no additional votes or actions beyond the ISP adoption and adjournment.

Transcript Highlights:

• Our funding is derived from two main sources: tourism revenue and facility revenue.
• Our funding is derived from two main sources: tourism revenue and facility revenue.
• So when we are looking at event revenues, particularly in this case, food and beverage revenues, they
• So all the revenue, Legends Global manages it, and the revenue that comes into the stadium goes to the
• How does, where does the revenue go?

Keywords: 1182, all

Summary: The committee first heard the Arizona Auditor General’s sunset review of the Arizona Barbering and Cosmetology Board. The audit found some strengths, including timely licensing and complaint resolution in the sample reviewed and rules that matched statutory curriculum requirements, but it also identified a major finding that the board had imposed inconsistent discipline for similar violations and lacked documentation for deviations from its disciplinary guidelines. Other issues included missing reciprocity education requirements, weak application quality control, incomplete school and establishment oversight, and compliance concerns involving open meeting law, public records, and conflicts of interest. The report made 25 recommendations total, including two tied to the disciplinary finding and three suggested statutory changes on esthetics scope of practice, cease-and-desist authority, and eyelash technician training. The board’s executive director said the board agreed with the findings, had already implemented several recommendations, updated disciplinary policies and conflict-of-interest procedures, and was working on legislation and rule changes. After questions about enforcement consistency, licensing verification, cash handling, complaint volume, and conflict disclosures, the committee voted 7-0 to recommend the board be continued for six years, until July 1, 2032. The committee then took up the Arizona Department of Gaming, the Arizona Racing Commission, and the Arizona Boxing and Mixed Martial Arts Commission together. The Auditor General reported that the department correctly distributed more than $158 million in tribal contributions in fiscal year 2024 and issued event wagering licenses to reviewed applicants, but found several problems: the department did not consistently obtain and review independent audit reports for event wagering and fantasy sports operators, did not fully comply with conflict-of-interest disclosure requirements, and lacked comprehensive complaint-handling processes. The review also found delays in distributing Compact Trust Fund payments to some tribes, gaps in IT security and horse-racing license checks, and incomplete fee-setting and public-records practices. The report made 36 recommendations to the department, six to the Racing Commission, and 13 to the Boxing and MMA Commission, and all three entities said they agreed and would implement them. In response, the Department of Gaming director said the agency was already making changes, including a historical look-back on operator audits, updated guidance to operators, a new constituent services unit and complaint-tracking process, and improved conflict-of-interest training and forms. She also explained the Compact Trust Fund dispute, saying the department administers the fund but the beneficiary tribes must agree on the revenue baseline formula, which has been complicated by COVID-era closures; no Category Three distributions had yet been made. Committee members asked about possible revenue losses, penalties, and the status of 2024-2025 audits, as well as prediction markets and whether they are legal under Arizona’s event wagering framework. The director said the department had issued cease-and-desist letters to unlicensed prediction-market operators, would review licensed operators for suitability if needed, and would continue to enforce Arizona law. The transcript ends while questioning on prediction markets is still underway, before any vote on the gaming-related reviews is shown.

Transcript Highlights:

• . ...are limited to volatility in capital gains revenues.
• The current 10% cap means that when revenues drop, our revenues run out quickly.
• The current 10% cap means that when revenues drop, our revenues run out quickly.
• Two, it increased 10% cap means that when revenues drop, our revenues run out quickly. 2.
• Fundamentally, California has a revenue volatility problem.

Summary: The Assembly Budget Subcommittee on Accountability and Oversight held a hearing on proposals to reform California’s Budget Stabilization Account, or rainy day fund, ahead of the May Revision. Members and witnesses reviewed how Proposition 2 (2014) changed reserve rules, including mandatory deposits, a 10% cap on the fund, and limits tied to the Governor’s declaration of a budget emergency. LAO staff explained that California’s revenues are highly volatile, that current reserve rules are complicated by interactions with Proposition 98 and the Gann limit, and that under current law reserves would cover only about one-third of funding shortfalls in a benchmark scenario over 50 years. The LAO presented its report recommending a larger reserve target, including raising the cap to 50% by 2055 and pairing that with either broader, more flexible deposit rules or a simpler approach that deposits all excess capital gains. The Department of Finance described the Governor’s proposal to raise the cap from 10% to 20% and exempt BSA deposits from the state appropriations limit, while Assembly Member Valencia presented ACA 1, which would make similar changes and was described as an evolving proposal. Testimony generally supported saving more during boom years, but differed on how much to hardwire into the Constitution versus leave flexible, and on whether to broaden the deposit formulas beyond capital gains. Public witnesses and committee members raised additional issues, including whether reserve reforms should also address debt repayment, the treatment of unemployment insurance fund debt, and whether the Gann limit should be adjusted to better allow reserve growth. Supporters argued that stronger reserves would protect Californians from cuts during downturns and help the state weather volatility and federal funding threats. Some advocates warned that reforms should not come at the expense of current public needs, while taxpayer representatives cautioned against turning the BSA into a pass-through account that weakens constitutional spending limits. The hearing ended without a vote, with the committee chair noting the complexity of the issue and adjourning after public comment.

Transcript Highlights:

• that Revenue that's one of the revenues that Revenue that's one of the revenues that's<00:15:55.800
• I made education this new revenue to education, so education will get a bump in its revenue.
• I made education this new revenue to education, so education will get a bump in its revenue.
• I made education this new revenue to education, so education will get a bump in its revenue.
• we<01:05:19.960> would this Revenue to that Revenue we would this Revenue to that Revenue

Keywords: 1191, senate, all

Transcript Highlights:

• Or the revenues?
• UL revenue component. Yes. UL revenue component. Yes.
• >> Or the revenues?
• loss of revenues and such? loss of revenues and such?
• uh in in the revenue figures that I see. uh in in the revenue figures that I see.

Keywords: 0:00:02 Call to Order and Roll Call 0:00:30 Approval of Minutes 0:00:49 Information Items 0:01:54 Louisville Arena Authority 0:24:50 Project Rpt from Postsecondary Institutions - MSU 0:26:35 Project Rpt from Finance and Admin. Cabinet 0:37:52 Lease Rpt from Finance and Admin. Cabinet 0:40:13 Rpt from OFM – KIA 0:56:00 Rpt from OFM – EDF Grants 0:58:45 Rpt from OFM – OFM 1:01:46 Adjournment, 958, all

Summary: The committee first handled routine business, including a roll call, approval of the prior meeting minutes, and a set of informational reports. Those reports covered University of Louisville research equipment purchases, a Kent County school district debt issue for elementary school renovations, the University of Kentucky’s planned use of construction management risk for a new engineering building, APA certification reports for underwriter and bond counsel selection committees, and a KCNA status report on infrastructure upgrades and purchases. The main presentation was an informational update from the Louisville Arena Authority. Board representatives said the arena was created to drive economic development and reported about $1.4 billion in economic impact from 2010 to 2013. They explained the authority’s financial structure, including arena operating revenues, TIF revenues, debt service, and a long-term capital plan for major repairs and replacements. Members questioned the low net revenue figures, the long timeline before TIF revenues are projected to exceed debt service, the size of capital expenditure spikes, and the University of Louisville revenue-sharing arrangement. The authority said the $2.42 million annual UL payment is fixed under a 2017 refinancing agreement, while other amounts vary with ticket sales and related revenues. They also said the COVID-era state and Metro funds, combined with authority cash, were used to prepay debt and reduce interest, lowering the debt service schedule. The committee then considered and approved a new capital project for a new HVAC system for the student wellness center pool area. The project, presented by university staff, was approved by the board and required committee action. The committee took a roll call vote, and the project passed unanimously. Finally, Janice Thomas of the state budget office presented two tourism, arts, and heritage cabinet grid resilience projects at Kincaid Lake State Resort Park and Kentucky Down Village State Resort Park. Each project costs $7,834,600 and is funded mostly by a federal grid resilience grant, with the remainder from state utility infrastructure replacement funds and energy policy funds. Staff explained that the projects will move park electrical service ownership and maintenance to regional utilities, allowing the state to exit the infrastructure-management role while continuing to pay utility bills through normal metering. The committee approved the action item by voice vote.

Transcript Highlights:

• In every single state that has iGaming, the overall gaming revenues to the state, including tax revenues
• The revenue is a result of good public policy. You guys will get the revenue.
• They grossed $492 million on table and slot revenues last year.
• We talk about revenue.
• We talk about revenue.

Keywords: 995, all

Summary: The committee on Economic Development and Emerging Technologies, chaired by Rep. Carole Fiola and Sen. Barry Finegold, held a lengthy hearing on a range of gambling-related bills. Testimony first focused on H. 496 to allow the Massachusetts Gaming Commission to authorize Plain Ridge Park Casino to add table games and more slot machines. Supporters, including Rep. Jeffrey Roy, Sen. Finegold, Rep. Barry R. Finegold, Rep. Brian Vaughn, and Plainville officials, argued the change was needed to keep Massachusetts gaming dollars from flowing to Rhode Island, protect jobs, and preserve local tax revenue. They described Plain Ridge as a strong community partner and cited host-community benefits such as municipal infrastructure projects and local aid. Opponents or skeptical witnesses later argued that expanded gambling, especially online, would increase harm and cannibalize existing casinos and local economies. The committee also heard testimony on bills related to sports betting restrictions and online gambling. Sen. John Keenan presented a “Better Health Act” proposal to ban prop bets and in-play bets, require affordability checks, prohibit hosts, raise the sports betting excise tax, expand funding for problem-gambling services, and increase research and data sharing. He and supporters framed the bill as a public-health response to addiction, suicide, bankruptcy, and other harms. Rep. David Nangle, speaking from personal experience with gambling addiction, strongly opposed internet gaming, warning that it would intensify addiction and expose children and families to 24/7 gambling on phones. In contrast, Rep. David Moradian and industry witnesses supported H. 4431 to legalize and regulate internet gaming, arguing it would bring illegal activity into a regulated market, generate new revenue, and include consumer protections such as age verification, deposit limits, self-exclusion, and responsible-gaming tools. The committee also took testimony on H. 4238, which would expand fundraising options for fraternal organizations, especially the Elks. Rep. Bruce Ayers and Elks representatives said the bill would help lodges raise money for scholarships, veterans’ services, and community programs after COVID-related losses and declining membership. On H. 480, Rep. Kathleen LaNatra, Rep. Badger, and representatives of veterans organizations and gaming-machine operators urged allowing qualified veterans groups to participate in certain video gaming activity, saying it would provide a sustainable revenue source to keep posts open and support veterans’ services. Dr. Rachel Volberg testified that expanding gambling, especially online gambling and slot machines at veterans organizations, would likely increase gambling harm, and she urged stronger harm-prevention measures, data reporting, and research funding. Other witnesses, including anti-gambling advocates and industry representatives, sharply disagreed over whether legalization would reduce illegal gambling or worsen addiction and social costs. No votes or final actions were taken during the hearing.

Transcript Highlights:

• And our revenues, of course, depend on those.
• Staff prepare this economic revenue forecast.
• This chart shows Revenue Act collections.
• Revenue Act includes two of the big three, so it's sales taxes and B&O, plus the selected other revenues
• So when people are buying goods, that's good for us in terms of revenue, from the revenue standpoint.

Summary: The committee first received a presentation from Dr. Reich on the Economic and Revenue Forecast Council (ERFC), including how the council’s joint executive-legislative forecasting process works, the main state revenue sources, and recent economic conditions. He said Washington’s economy is slowing, with weak employment growth, softer taxable sales, and uncertainty from tariffs, federal spending, and the federal shutdown. He also noted that the September forecast was reduced, mainly because of lower sales tax and real estate excise tax collections, and that the state still expects modest growth rather than a recession. Members asked about whether Washington tends to lag national downturns and how forecast information should affect budgeting; Dr. Reich said the forecast is a revenue tool, not a budgeting decision, and that spending choices remain with elected officials. The Department of Revenue then presented on Washington’s sales and use tax structure and the implementation of Senate Bill 5814, which expands retail sales tax to several services effective October 1, 2025. Steve Ewing explained how sales and use tax are sourced, how reseller permits and the multiple points of use exemption work, and how the new law applies to live presentations, temporary staffing, investigations and security services, IT services, custom website development, advertising services, and custom software. He said DOR held listening sessions, issued interim guidance, and set up a centralized landing page and outreach efforts to help taxpayers understand the changes. He also described a six-month grace period for certain pre-existing contracts through March 31, 2026, but said penalties and interest still apply under the statute. Committee members raised concerns about how businesses and individuals will know when a service is taxable, who is responsible for collecting and remitting tax, and how sourcing will work for services delivered across multiple locations or online. DOR staff walked through examples involving accounting services, live lectures, virtual events, advertising campaigns, and search engine marketing, including the use of reasonable allocation and pool codes when exact sourcing data is unavailable. Members also questioned the administrative burden on small businesses and professionals newly subject to tax, and whether additional legislative fixes or relief from penalties and interest may be needed. No votes or formal actions were taken in the work session.

Transcript Highlights:

• :04:43.040> revenue.
• Um and so the department of revenue.
• So, collectively, the Minnesota Department of Revenue estimated the total amount of foregone revenue
• So, collectively, the Minnesota Department of Revenue estimated the total amount of foregone revenue
• So, collectively, the Minnesota Department of Revenue estimated the total amount of foregone revenue

Keywords: 1183, house