Transcript Highlights:

• and accountability in judicial sales, and improving efficiency and fairness in foreclosure sales.
• The statutory bid procedure requires a new sale where the high bidder defaults, but the sham sale recognized
• The amendment prohibits deviation from the 10-day time limit for objection to the sale.
• , court approval for alternative sales, equal bidding opportunities, regulating the handling of sales
• Foreclosure sales. So for that, I would appreciate your favorable support. Thank you. Thank you.

Committee: Senate Appropriations Committee on Criminal and Civil Justice

Summary: The Appropriations Committee on Criminal and Civil Justice met to review its proposed fiscal year 2025-2026 budget, totaling about $7.6 billion. The chair highlighted funding for the Department of Corrections, including health services, food inflation, and prison population growth; the Department of Juvenile Justice for residential beds and higher food/medical costs; FDLE for a law enforcement apprenticeship program and officer wellness services; justice administration for court-appointed attorney rates and VOCA shortfalls; major IT projects; and court operations, including funding for 29 new judges. Members asked about where the new judgeships would go and whether staffing would accompany them, and staff said the judge positions would be listed later in a conforming bill and that associated court staff were included, but not additional state attorney or public defender staffing. Several members also asked whether the budget addressed pay and staffing shortages in state attorneys’ and public defenders’ offices, and staff said those decisions had not yet been finalized. The committee then heard public testimony from several speakers who urged more funding for prison safety, medical care, and oversight. Speakers described personal experiences involving deaths or serious harm in correctional facilities and jails, alleging inadequate medical treatment, excessive force, isolation, and failures to investigate. One speaker said her son died after being beaten and denied timely medical care in a correctional facility; another said her son was not receiving adequate health care at Charlotte Correctional; and another described her brother’s death in the Marion County Jail after repeated tasing and pepper spraying. The committee adopted a motion allowing staff to make technical adjustments and then approved the committee’s budget proposal as a recommendation to the full Senate Appropriations Committee. The committee also took up CS for CS SB 48 on alternative judicial procedures and foreclosure sales. Senator Garcia offered an amendment to standardize judicial sales, increase transparency, limit preferences in bidding, preserve public notice requirements, restrict plaintiff credit bids to the amount of the judgment unless a deposit is posted, and prevent deviations from statutory timelines and procedures from being hidden in court orders. Garcia said the bill was intended to close loopholes and protect homeowners, especially condominium owners, from unfair foreclosure practices. A representative for Auction.com said similar laws have been used in other states and offered to provide data. After debate, the amendment was adopted, and the bill passed the committee favorably on a roll call vote.

Transcript Highlights:

• This is a lot at a time when we are already seeing numerous bills on sales cuts, tax and sales cuts under
• Right now, there's a sales tax map that is on there, so you can see what the different sales taxes are
• Right now, there's a sales tax map that is on there so you can see what the different sales taxes are
• Last year I thought the dialogue was more about sales tax. Was it sales and property tax?
• does the sales tax feature.

Committee: House Ways and Means

Keywords: 959, house, all

Transcript Highlights:

• the income and sales for the foreign entities.
• There are $25 million of sales to California.
• If they face more taxation on their California sales, they might try and shift away from making sales
• It's got half of sales in California. The California It's got half of sales in California.
• So single sales factor is good.

Keywords: 988, house, all

Transcript Highlights:

• the constitutionality of reaching these out-of-state sales.
• I try not to order from internet sales, cigar sales, because I prefer to support the brick-and-mortar
• So if you exceed 100K or make 200 or more separate remote sales, right?
• A lot of them do kind of a big shop when their sales...
• A lot of them do kind of a big shop when there are sales.

Committee: Senate Revenue and Economic Development

Keywords: 909, all

Transcript Highlights:

• In one month, LaMora did approximately $92,000 in sales. Cost of goods: $27,000.
• A modern point-of-sale system is not just a cash register anymore.
• In this case, I'm just mentioning sales tax from the equation.
• Before you move on, at the point of sale, it's very easy for retail to punch in what the sales tax is
• If you At the point of sale, it's very easy for retail to punch in what the sales tax is at that point

Keywords: 995, all

Summary: The Special Legislative Commission on the Future of Payments and Sales Transactions by Credit Card and the Impacts for Small Businesses held a public hearing focused on interchange fees, sales tax and tip processing, chargebacks, fraud, surcharging, and the broader future of payment systems. Chair Paul Feeney and co-chair Rep. Jamie Murphy opened by explaining the commission’s charge and inviting testimony from small businesses, industry groups, banks, and policy experts. Representative Sean Garballey testified first, arguing that Massachusetts tourism depends on universal card acceptance and stable interchange, and urging the commission not to disrupt the current system ahead of major events expected to bring millions of visitors to the Commonwealth. A large portion of the hearing featured independent restaurant owners and advocates describing thin margins and the burden of paying percentage-based processing fees on sales tax and tips that are not business revenue. Jen Ziskin, Kristen Canty, Nancy Cushman, Kerry Colzer, and others said restaurants often operate on very small profits and that processing fees on taxes and gratuities can amount to tens or hundreds of thousands of dollars annually. Ryan Lotz also urged reforms to chargebacks, including refunding chargeback fees when merchants prevail, requiring consumers to contact businesses before disputing charges, and limiting repeat abuse. Commission members pressed witnesses on whether tax and tip amounts could be separated at the point of sale, and several witnesses said current consumer card systems do not transmit that level of detail. Testimony from credit union, banking, and payments representatives largely opposed state-level changes that would carve out taxes or tips from interchange, warning of compliance burdens, higher costs, reduced rewards, and possible effects on fraud protection and access to credit. Alex Verine of America’s Credit Unions and Deb Peters and Keely McEwen of the Electronic Payments Coalition said the payment system is complex, that interchange funds fraud prevention and network infrastructure, and that new state mandates could create operational and legal uncertainty. Dan Swanson argued states have authority to act and pointed to Illinois litigation and federal court rulings, while Julian Morris and Brad Popolado emphasized the benefits of card acceptance, the decline of cash, and the need to consider other payment methods and check fraud as well. Several witnesses discussed international payment systems, instant payments, and QR standards as possible future directions. The chairs and members engaged in extended back-and-forth with witnesses about whether Massachusetts could exempt sales tax from swipe fees, whether surcharging should be revisited, and whether vendor compensation or other targeted relief might be more workable than broad changes to interchange. No votes were taken. At the close of the hearing, the chairs said the commission would hold one additional public hearing date to be determined, after which members would begin developing next steps and a report.

Transcript Highlights:

• We'll see increased fuel sales in the state of Florida. Here.
• Next we have PCB WMC-2501, sales tax rate reductions.
• tax rate in Florida, state sales tax rates, by 0.75%.
• Your list of potential sales tax reductions.
• Thank you. your list of potential sales tax reductions.

Summary: The Ways and Means Committee met on April 2, 2025, with a quorum present and took up four bills. The committee first heard HB 4041, which would create the Corkscrew Grove Stewardship District in Collier County to finance and maintain infrastructure such as transportation, utilities, and stormwater systems without changing county regulatory authority. The bill drew no opposition, was reported favorably, and passed 14-0. The committee then considered HB 1485, which repeals Florida’s aviation fuel tax provisions. The sponsor argued the change would simplify the tax code, attract airline investment, and support lower fares and more routes. Members raised concerns about the estimated recurring $22.8 million impact on the State Transportation Trust Fund and $2 million on general revenue, and airport representatives warned of reduced grant and development funding, especially for general aviation and municipal airports. Supporters said the change would increase competition and fuel sales in Florida. The bill was reported favorably on a 12-5 vote. Next, the committee heard HB 999, which would recognize gold and silver as legal tender, allow electronic debit access to bullion accounts, and remove tax burdens on transactions involving precious metals. The sponsor and supporters described the bill as a way to protect purchasing power and provide an alternative parallel to the dollar, while opponents and some members raised concerns about consumer protections, predatory practices, privacy, and the role of the Office of Financial Regulation in rulemaking. After extensive testimony, the bill was reported favorably 19-0. Finally, the committee considered PCB WMC 25-01, which would reduce the state sales tax rate from 6% to 5.25% and also lower several related taxes, including the business rent tax, nonresidential electricity tax, mobile home sales tax, and coin-operated amusement machine tax. The proposal was estimated to reduce revenue by about $5.5 billion annually. Members discussed impacts on the budget, education funding, and whether savings would reach consumers, while supporters emphasized relief for Floridians and business competitiveness. The bill passed unanimously 19-0 and was reported favorably. The chair then noted a prior procedural apology on the record, and the meeting adjourned.

Transcript Highlights:

• No, that's General Sales Tax. I apologize. It's page four.
• But I'm behind where I think we might end up on sales tax.
• Same with sales tax. But sales tax is a—well, the rate changes are easy to pick up.
• Same with sales tax. But sales tax is a, well, the rate changes are easy to pick up.
• In 2028, the vehicle sales tax returns to a dedication?

Keywords: 965, house, all

Summary: The Revenue Estimating Conference met with four members present and first approved the December 11, 2025 minutes. Members then recognized the FYI end-of-balance of $577,077,871 as non-recurring revenue. The main business was revising the state revenue forecast for FY 2026, with the Division of Administration recommending a reduction of about $113 million, driven primarily by weaker individual income tax collections, softer general sales tax receipts, and a substantial cut to corporate income tax forecasts. The Legislative Fiscal Office presented a somewhat different but still cautious outlook, and members discussed withholding rates, refund growth, corporate collections, and the effects of the franchise tax repeal and tax reform changes. After questions to the Department of Revenue about collections, refunds, enforcement, and settlements, the conference adopted the Division of Administration’s FY 2026 forecast. The conference then reviewed the FY 2027 recurring forecast. The Division of Administration again recommended a reduction, this time about $104 million, citing continued caution on individual income and corporate taxes, while the Legislative Fiscal Office projected a net increase of about $127 million, largely from sales tax, severance, royalties, vehicle sales tax, and other revenue streams. Members discussed the practical budget impact of the revised forecasts, including the need to reduce spending and the difficulty of funding a possible teacher stipend if a constitutional amendment fails. The FY 2027 recurring forecast was adopted. Members also adopted the long-range forecast, the proposed inflation rates for the Millennium Trust and parish severance allocation, and the incentive expenditure forecast. The incentive discussion noted that reported incentive costs reduce available revenue before appropriations, and members raised the possibility of reviewing or capping such incentives. The Treasurer’s Office then reported that the General Fund cash balance was $404.1 million as of May 5, 2026, and the interfund borrowing base was about $9.18 billion, with cash positions generally similar to the prior year. The meeting ended with a note that another REC meeting might be needed after the May 16 election, followed by adjournment.

Transcript Highlights:

• The third is a sales tax exemption for marine use.
• And then at the far right set of bars, you have taxable sales.
• So early in this year, we saw a spike in things like vehicle sales.
• This chart shows retail taxable sales, which are the portion of taxable sales that are related to retail
• They make up nearly 43% of all taxable sales.

Summary: House Finance met in work session on January 13, 2026, beginning with the introduction of new member Rep. Janice Zahn and a reminder about short-session amendment deadlines. The committee then heard JLARC’s 2025 tax preference performance reviews, covering nine preferences. JLARC recommended continuing several preferences, including natural gas transportation fuel exemptions, reduced B&O rates for travel agents and tour operators, a property tax exemption for nonprofit low-income housing developers, a property tax exemption for multipurpose senior centers, a sales and use tax remittance for disabled veteran adapted housing, a trade convention attendance nexus exemption, a B&O exemption for agricultural fertilizer and seed sales, and a hazardous substance tax exemption for certain pesticides. JLARC also recommended allowing unused silicon smelter-related preferences to expire. Members asked about legislative intent, data limitations, and how performance metrics should be tied more clearly to policy objectives; committee leaders and JLARC staff discussed a new standardized rubric for future tax preference performance statements and fiscal note review. The committee also noted that bills related to some of the reviewed preferences were already introduced. For the low-income housing exemption, JLARC said nonprofit developers were building homes as intended but that the current spending-based metric did not fully reflect the policy goal, and it recommended the legislature decide whether to continue or modify the preference. For multipurpose senior centers, JLARC said the exemption met its inferred objective and recommended continuation, with possible consideration of making it permanent. For the disabled veteran adapted housing remittance, JLARC said few eligible veterans were claiming the benefit and recommended continuation with changes to improve access and consultation with the Department of Veterans Affairs. On the trade convention attendance exemption, JLARC said use was unknown but the preference likely helped keep Washington competitive with other states and recommended continuation, though members questioned the lack of direct evidence and the administrative-burden rationale. The committee then received an update from the Economic and Revenue Forecast Council. The forecast showed the U.S. economy slowing but still growing, with Washington expected to have modest growth, weak employment gains, continued personal income growth, and slow construction. ERFC said tariffs and trade policy remained the biggest risks, inflation was expected to stay elevated in the near term, and the Federal Reserve had cut rates three times in 2025 with two more cuts projected in 2026. State revenues were up $105 million in the current biennium compared with the November forecast, but down $185 million in the next biennium, with growth driven in part by recent legislative changes and improved estate tax collections. Members asked about sector-specific employment trends, the impact of high-income households on retail sales, and how state revenues compare with personal income over time. The meeting adjourned after the forecast presentation.

Transcript Highlights:

• It's a beginning sales book when you get into sales.
• </c> read the book it's a beginning sales read the book it's a beginning sales book<00:04:05.400><c>
• It's a big change to go from assessing sales tax on optional services to charging sales tax on a fee
• tax on optional services to sales tax on optional services to charging<00:38:19.880><c> sales</c><00
• </c><00:56:24.880><c> tax</c><00:56:25.119><c> will</c> the sales tax but the sales tax will the sales

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• to start to have a sales tax.
• to start to have a sales tax.
• And since 1967 when we had a 3% sales tax, we've raised our sales tax four times to 6.5%.
• </c> what we can do here with our sales tax. what we can do here with our sales tax.
• </c> related to this local sales tax. related to this local sales tax.

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• </c><00:07:43.080><c> to</c> sales compared to total sales to sales compared to total sales to determine
• and the overall sales from a GILTI jurisdiction into the denominator to create a new sales factor that
• </c> to put those foreign sales to put those foreign sales that<00:20:40.160><c> generated</c><00:20:
• </c> It would also require that any sales It would also require that any sales from<00:20:57.320><c>
• </c> representation of the foreign sales. representation of the foreign sales.

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• Mobile home parks often have homes that are owned by the park that are put up for sale.
• AB 456 ensures that it is also true for the sale of mobile homes.
• As a result, sales transactions are delayed and are unable to close on time.
• This is literally relating to a sale transaction between a buyer and seller.
• So, during a point of sale, and the reason why I use the word ever is because...

Summary: The Assembly Housing and Community Development Committee heard four items, including one consent bill, and began before quorum was established. AB 760, by Assemblymember Ta, would temporarily allow mobile home park-owned homes to be rented to people displaced by a natural disaster in areas under a declared state of emergency, including adjacent jurisdictions. Supporters said it would quickly add housing after fires, floods, or earthquakes; there was no opposition at the hearing, and members generally praised the narrow committee amendments. The bill later passed on a due-pass-as-amended vote. Chair Haney presented AB 1445, which would let cities create downtown recovery districts to finance office-to-housing conversions and other downtown revitalization projects using growth in property tax revenue. Support came from the California Travel Association, Housing Action Coalition, IKEA, Spur, Abundant Housing, and Circulate San Diego, with members saying the bill could help downtowns recover and expand mixed-use housing. The committee voiced support and interest in broader use of the tool, and the bill was approved on a due-pass-as-amended vote. AB 456, by Assemblymember Connolly, drew the most extensive debate. The bill would prohibit mobile home park managers from requiring interior repairs or improvements as a condition of sale and would require timely written lists of exterior repairs, with supporters arguing that park managers are interfering with sales and delaying closings. Opponents, led by the Western Manufactured Housing Communities Association, argued that interior inspections are needed to protect buyers and park residents from unsafe conditions and potential liability. Members raised questions about safety, disclosure, HCD oversight, and liability; after discussion, the bill was moved on a due-pass-as-amended vote, with some members not voting or expressing reservations. The committee also approved the consent calendar.

Transcript Highlights:

• One is for sales of manufactured and mobile home communities. to One is for sales of manufactured and
• So how many exempt sales occur? how many Sales.
• associated with those sales.
• And then finally, we'll review a partial sales and use tax exemption for sales of hydrogen fuel cell
• Fifty percent of the sale price is exempt from sales tax here, and the legislature directed JLARC to

Committee: Joint Citizen Commission for Performance Measurement of Tax Preferences

Keywords: 904, all

Transcript Highlights:

• Currently we have 7 periods for the state for the sale of fireworks to the public in Texas.
• There is uncertainty for fireworks business owners from year to year or even sales period to sales period
• We currently a county has to opt-in to allow firework sales.
• That is allowed for Diwali sales and we have to tell them we can't sell in York County.
• So you, your position is they could use basically disaster declaration to halt sales.

Committee: House S/C on County & Regional Government

Transcript Highlights:

• sale price exceeded the amount of back taxes.
• Okay, so we have a sale of property in 2009.
• So could you tell us how you came to find out about the sale?
• So can you kind of tell us what happened between the sale in 2009 and 2025?
• This was sent on July 28, 2009, following the sale.

Committee: All JBC-CLAIMS REVIEW/LITIGATION REPORTS OVERSIGHT SUBCOMMITTEE

Summary: The Joint Budget Committee’s Claims Review and Litigation Reports Oversight Subcommittee met to consider two proposed Department of Corrections litigation settlements and one appealed claim from the Claims Commission. The first settlement, Caroline Arnett v. Larry Norris et al., involved allegations of long-term sexual abuse by a corrections employee. Committee members asked about PREA audits, facility practices, and whether the inmate had been placed at the proper facility. The department said audits and other safeguards were underway, and the committee approved the settlement. The second settlement, Latasha Ridgel v. Arkansas Department of Corrections, also involved sexual harassment/assault allegations. Members questioned the seven-year delay in the case and whether the issue was systemic; the department cited attorney turnover, COVID delays, and legislative changes making inmate exposure a felony. The committee approved that settlement as well. The committee then heard an appeal in Sharon Greer and Deanna Hayes v. Commissioner of State Lands, a denied and dismissed claim involving a tax-delinquent sale of family property in Crittenden County. Staff and the Commissioner of State Lands’ office said the property was certified in 2000, sold in 2009 after notice was sent, and that excess proceeds were available for a limited period before escheating to the county. The claimants argued they were not properly notified of the sale or the excess proceeds and only learned of the matter in 2025 after receiving the deed at a family funeral. Committee members discussed the notice process, statute of limitations, and the handling of excess proceeds, with several noting the issue may call for legislative review rather than relief in this case. After debate, the committee voted to affirm the Claims Commission’s dismissal of the Greer/Hayes claim. Members also discussed broader concerns about how excess proceeds from tax sales are handled and whether the current statutory process should be revisited in future legislation.

Transcript Highlights:

• <00:36:56.079><c> tax</c><00:36:56.400><c> exemption</c> sales tax exemption sales tax exemption and<
• general sales and use tax.
• general sales and use tax.
• general sales and use tax.
• current the current data center sales current the current data center sales tax tax tax exemption<00:

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• The blue columns contain the income and sales The blue columns contain the income and sales for the domestic
• It's got half of sales in California.
• It's got half of sales in California.
• home country, and only California sales are here.
• So single sales factor is good.

Keywords: 987, senate, all

Transcript Highlights:

• This is a lot at a time when we are already seeing numerous bills on sales cuts, tax and sales cuts under
• Right now, there's a sales tax map on there, so you can see what the different sales taxes are.
• Last year, I thought the dialogue was more about sales tax. Was it sales and property tax?
• The sales tax map, you know, isn’t incredible.
• That sales tax map is connected to the DMVs throughout the state as well in regards to the sales tax

Committee: House Ways and Means

Summary: The committee first took up House Joint Resolution 169, which would cap spending growth and was described by supporters as a taxpayer protection measure. Representative Taylor opposed it, arguing the legislature was already considering too many tax-related measures at once and lacked a broader strategy. The sponsor said the resolution was about limiting spending, not taxes, and offered a committee substitute that added fees and surcharges into the baseline and addressed tax credits. After discussion, the substitute was adopted and the committee voted the House Committee Substitute for HJR 169 do pass, with Taylor and Strickler voting no. The committee then heard House Bill 2819, which would allow rounding of cash transactions now that pennies are no longer being produced. The sponsor explained a committee substitute added safe-harbor language to protect merchants from lawsuits over rounding errors. Members asked about the rounding rules and confirmed the bill remained permissive rather than mandatory. The committee adopted the substitute and then voted the House Committee Substitute for HB 2819 do pass unanimously. House Bill 2746, sponsored by Representative Williams, would create a property tax map feature on the Department of Revenue website showing current levies and assessed values to improve transparency. Supporters said it would help homeowners compare assessments and understand property tax differences, while opponents and agency witnesses raised concerns about the large startup cost, estimated at about $7 million, the need to gather data from many counties, and the fact that some counties already provide similar information. The Department of Revenue and State Tax Commission witnesses said the data would be difficult to compile statewide and that local participation and data standards vary widely. The bill was heard, but no vote was taken in the transcript. Finally, the committee heard House Bill 2329, which would gradually reduce the assessment ratio for personal property from about 33 1/3% to 18% over three years. The sponsor argued the tax is burdensome, especially for working families and businesses, and said it would encourage a broader shift away from personal property taxation. Supporters echoed that it is a highly visible and unpopular tax. Opponents, including a county assessor, warned the bill would sharply reduce local tax bases, especially in rural counties, and likely force levy increases on real property or cuts to schools and other districts. The hearing ended without a committee vote on HB 2329.

Transcript Highlights:

• The bill last year, 5801, also included new sales and use taxes that applied to sales of certain luxury
• The general retail sales tax for the state is a 6.5% rate and applies to sales of tangible personal property
• The general retail sales tax is a 6.5% rate and applies to sales of tangible personal property, certain
• The use tax is separate, but it's a complement to the sales tax and comes into effect if the sales tax
• Idaho sales tax is 6%; Montana's is zero.

Summary: The House Transportation Committee held public hearings on a proposed substitute for House Bill 2306, the 2026 transportation supplemental budget, and on proposed substitute House Bill 2711, a transportation resources bill. Staff described HB 2306 as revising the enacted 2025-27 transportation budget, increasing spending by about $1.1 billion to $16.5 billion, largely through reappropriations and new funding for preservation, maintenance, rail, transit, active transportation, ferries, licensing, and State Patrol needs. The chair and ranking member emphasized caution because of downward revenue forecasts, uncertainty around major project bids and future fish passage costs, and the decision to use existing bond authority without new bonding. Public testimony on HB 2306 generally supported preservation, maintenance, rail improvements, dredging, transit access, and local safety projects, while some witnesses urged more support for EV incentives and long-term transportation funding stability. For HB 2711, staff explained that the bill responds to administrative issues in last year’s transportation resources law, including fuel tax inflation adjustments, luxury vehicle/aircraft/vessel taxes, the indigent tow reimbursement program, tire fee language, and other tax administration provisions. The proposed substitute would repeal the luxury aircraft tax, adjust peer-to-peer rental car tax administration, restore authority for the Transportation Commission to exempt transit buses from tolls, waive certain penalties and interest tied to early compliance with the luxury vehicle tax, allow lease payments to be taxed incrementally, add exemptions for tribal members and nonresidents, change transfer timing between accounts, and create a Preserve Washington Account for highway preservation and maintenance. Fiscal notes projected additional revenue from aligning use tax with sales tax and modest administrative costs, while delaying the tow reimbursement program reduced near-term expenditures. Testimony on HB 2711 was mixed. RV dealers asked for a delay to the luxury vehicle tax, arguing the industry is already in decline and the tax could push sales out of state. WFSE supported the new Preserve Washington Account and urged higher bid limits for highway maintenance work. Committee members asked for clarification on the peer-to-peer rental car tax and the transit bus toll exemption. The chair announced that executive session on the bills, along with one other measure, would occur Wednesday, and members were told to submit amendment requests by the next day.

Transcript Highlights:

• A couple of other notable exemptions are the sale for resale provision, which exempts the sale of a taxable
• And then I want to look at sales taxpayers who may not pay.
• There are estimates of the portion of the total sales tax.
• For total sales tax forecast of 54.8 billion.
• Findings versus the median sale prices.

Committee: House Ways & Means