Transcript Highlights:

• And so the hope would be that in the counties where you have really specialized attorneys who do great

Bills: SB1960 , SB1730 , SB766 , SB2342 , SB2501 , SB2903

Committee: House Judiciary & Civil Jurisprudence

Keywords: digital rights, replication, Voice likeness, visual likeness, private causes of action, fee structure, online service providers, postmortem rights, self-defense, stand your ground, castle doctrine, use of force, deadly force, civil immunity, civil liability, tort claims, attorney fees, court costs, lost income, Chapter 9 Penal Code

Transcript Highlights:

• revenue, and income tax, non-surtax income tax, comprises 60% of our income taxes, right?
• And income tax, non-surtax income tax, comprises 60% of our income taxes, right?
• Whether it's corporate tax, unemployment taxes, tax liability, and taxes are a major and directly comparable
• It generates revenue in other ways through sales tax, meals tax, gas tax, rooms tax, and more.
• tax, set aside, which allowed people to trade excise tax for credits as a way to avoid federal taxes

Bills: H5006 , H5007

Committee: Joint Special Joint Committee on Initiative Petitions

Summary: The Special Joint Committee on Initiative Petitions held a public hearing on two proposed ballot initiatives: one to reduce the state personal income tax rate from 5% to 4% over three years, and another to revise the state tax collection cap law (62F) so the cap would be based on the prior year’s actual collections plus wage-and-salary growth and would include surtax revenue. Committee chairs outlined the hearing process and noted that the measures would need additional signatures to qualify for the 2026 ballot if not enacted by the legislature. The committee’s expert witness, Doug Howgate of the Massachusetts Taxpayer Foundation, said the income tax proposal would lower the base rate in stages beginning in 2027 and would ultimately reduce state income tax collections by about $5.4 billion annually when fully implemented. He estimated savings would vary by income level, from a few hundred dollars for lower- and middle-income households to about $10,700 for taxpayers at the surtax threshold. He argued the proposal would improve tax competitiveness but would also require major budget adjustments, likely including reserve use, spending cuts, and possibly new revenue measures; he cited prior downturns and said the state’s rainy day fund is stronger than in past recessions, though spending growth and health care costs remain concerns. On the 62F proposal, he said rebasing the cap to prior-year collections would make refunds more likely, with modeled refunds totaling about $7.9 billion without the surtax and $10.1 billion with it over the last decade, and warned it could reduce stabilization fund deposits and constrain recovery after recessions. Proponents of both petitions, including representatives from Taxpayers for an Affordable Massachusetts, NFIB, Pioneer Institute, and the Mass Opportunity Alliance, argued that Massachusetts faces an affordability and competitiveness crisis and that lower taxes would help families, small businesses, job creation, and outmigration. They said the income tax cut would put about $1,300 a year back into the hands of average families, help pass-through businesses reinvest, and improve the state’s ability to compete with lower-tax states such as North Carolina. Their economist, Rebecca Paxton, presented a model projecting average annual revenue losses of about $680 million during the phase-in and a total net income tax revenue impact of $2 billion to $2.2 billion, while saying long-term revenue growth would be stronger after implementation. The hearing ended with committee questions and a brief dispute over a planned voter testimonial video, which the chairs said was not appropriate for the hearing at that point.

Transcript Highlights:

• It requires any remaining severance tax funds collected from sand and stone mining, after constitutional
• It requires any remaining severance tax funds collected from sand and stone mining, after constitutional

Bills: SB143 , SB367 , SB388 , SB398

Committee: House Appropriations

Keywords: bulletproof vests, body armor, peace officers, law enforcement funding, police equipment, officer safety, local police, sheriff's office, municipal police, parish law enforcement, grant fund, special fund, Louisiana Commission on Law Enforcement, criminal justice, protective gear, NIJ standards, USMCA, small agencies, public safety, Act 739

Transcript Highlights:

• Fanning joined the Wyoming Department of Revenue as the excise tax administrator.
• </c><01:48:25.280><c> tax</c> Department of Revenue as the excise tax Department of Revenue as the excise
• Property tax.
• </c> there are um from the property tax there are um from the property tax element,<01:55:15.840><c>
• assessors, county treasurers."

Bills: HB0130 , HB0147

Committee: Senate Revenue

Transcript Highlights:

• Duhigg, an act relating to taxation, removing incremental increases to the cannabis excise tax.
• Senate Bill 89, having been read twice by title, is ordered printed and reserved to the Senate Tax, Business
• title, is ordered printed and referred to the Senate Health, Public Affairs Committee, then Senate Tax
• Income Tax Credit.
• Credit and Local News Printer Corporate Income Tax Credit.

Transcript Highlights:

• Is this from your county, or is this from multiple counties across the state?
• Has there been an instance where our county extension money is going outside their county, or... ...our
• county extension money is going outside their county, or has there been an instance where our county
• having those monies stay within the county for the county. ...the solution to having those monies stay
• county?

Bills: HB2398 , HB4363 , HB3557 , HB3701 , HB2210

Committee: House Postsecondary Education

Keywords: credential of value, education, workforce development, labor market, government reporting, higher education, Oklahoma State University, Board of Trustees, presidential selection, college governance, Oklahoma Agricultural Extension, local funding, financial institutions, county extension services, state funds, academic programs, low-producing programs, Oklahoma State Board of Regents, program review, curriculum quality

Bills: HB55 , HB104 , HB55 , HB104

Committee: House Financial Services

Keywords: mortgage, payments, financial institutions, borrowers, principal, escrow, homeownership, abandoned property, digital assets, state treasurer, unclaimed property, liquidation, finders, contracts, electronic reporting, fishing, licensing, jubilee, Marine life, Alabama

Transcript Highlights:

• MUD in Harris County, MUD Number 405.
• a tax.
• That is to pay what I would consider a regressive tax.
• But really, that impact fee is just a tax.
• But really, that impact fee is just a tax.

Bills: HB5489 , HB5695 , HB5699 , SB291 , SB292

Committee: House Land & Resource Management

Keywords: impact fee, moratorium, local government, Texas legislation, infrastructure funding, municipal utility district, eminent domain, bonds, assessments, infrastructure, Texas Commission on Environmental Quality, Harris County, Municipal Utility District, territory exclusion, debt service taxes, property taxation, condemnation, property acquisition, real property, appraisal reports

Transcript Highlights:

• It clarifies some of the jurisdictional issues between the county law enforcement, municipal law enforcement
• I think there may be some opposition out there, but as I understand it, in different counties throughout
• And that's correct, namely Jefferson County and other jurisdictions that I've been in front of where

Bills: HB537 , HB474 , HB527 , HB449 , HB380 , HB449 , HB380

Committee: Senate Judiciary

Keywords: preliminary hearing, criminal procedure, Aniah's Law, pretrial detention, defendant rights, property rights, law enforcement, removal procedures, unauthorized occupancy, trespassing, liability, off-roading, parks, participant safety, risk management, DNA, genetic testing, privacy, consent, criminal penalties

Transcript Highlights:

• Funds generated under Pittman-Robertson come from excise taxes on the sale of hunting equipment and firearms
• </c><04:33:17.119><c> taxes</c><04:33:17.439><c> on</c><04:33:17.680><c> firearms,</c> through excise
• taxes on firearms, through excise taxes on firearms, ammunition,<04:33:18.799><c> and</c><04:33:19.039
• It works because sportsmen and sportswomen pay a dedicated excise tax on firearms, ammunition, and archery
• This is a priority for this County.

Transcript Highlights:

• , the business and occupancy tax, and the property tax.
• taxes, public utility taxes.
• Things like cannabis taxes and liquor taxes, public utility taxes.
• And then there's a few other use tax. Real estate excise tax, about 3% of revenues.
• That's a tax on real estate transactions. And so, we're... State excise tax, about 3% of revenues.

Committee: House Finance

Summary: The Finance Committee work session began with a presentation from Dr. Reich on the Economic and Revenue Forecast Council (ERFC), explaining how the state’s revenue forecasts are built from economic models and how they are used to support the budget process. He described the main revenue sources for state operating funds, the ERFC’s membership and quarterly public process, and the factors affecting the latest forecast, including slow employment growth, weak taxable sales, higher inflation pressures, tariffs, federal spending uncertainty, and the federal shutdown. He said the September forecast was reduced, mainly because of lower sales tax and real estate excise tax collections, with smaller changes to capital gains and other funds, though revenues were still roughly on track and the base case remained slow growth rather than recession. Committee members asked about whether Washington’s economy can lag national downturns, and Dr. Reich said the timing and severity of impacts can differ by recession and sector. Representative Chase asked what happens if revenues fall short of expenses, and Dr. Reich said that is a budgeting question for elected officials rather than the forecast council. Members also noted the importance of the forecast for policy decisions, especially given slowing employment and manufacturing. The committee then heard from the Department of Revenue on implementation of Senate Bill 5814, which expands retail sales tax to certain services effective October 1, 2025. Steve Ewing explained the existing sales and use tax framework, sourcing rules, reseller permits, and the multiple points of use exemption, then walked through the new taxable categories, including live presentations, temporary staffing, investigations and security services, IT services, custom website development, advertising services, and custom software changes. He described DOR’s implementation efforts, including listening sessions, a public landing page, notices to taxpayers, and interim guidance, and noted a six-month grace period for certain pre-existing contracts but no general penalty or interest relief. Committee members raised concerns about taxpayer confusion, the burden on new taxpayers, sourcing and allocation issues, and the difficulty of determining liability in cases like speakers, nonprofits, and advertising services. DOR said it would continue outreach, answer ruling requests, and likely seek technical cleanup legislation in the 2026 session. The committee took no formal votes and adjourned after the presentations and questions.

Transcript Highlights:

• , the business and occupancy tax, and the property tax.
• , the business and occupancy tax, and the property tax.
• taxes, public utility taxes.
• And then there's a few other use tax. Real estate excise tax, about 3% of revenues.
• That's a tax on real estate transactions. And so, we're— State excise tax, about 3% of revenues.

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:

• </c> level of get the general ex ex excise level of get the general ex ex excise tax<01:56:22.320><c>
• Thank you for the willingness to apply the general excise tax rate for manufacturers of 0.5% to productions
• </c><02:07:39.880><c> tax</c><02:07:40.199><c> rate</c><02:07:40.400><c> for</c> general excise tax rate
• for general excise tax rate for manufacturers<02:07:41.800><c> of</c><02:07:42.320><c> 05%</c><02:07
• I wanted to do tax, please.

Committee: House Finance

Transcript Highlights:

• It's also Lincoln County Day and the Lincoln County 4-H Council and NMSU Cooperative Extension Service
• Rioriba County. Now, FFA is in a world, and in a world, Mr.
• Tax, Business, and Transportation Committee, then to the Senate Judiciary Committee.
• tax distributions.
• Providing a gross receipts tax deduction for the sale of medical equipment, supplies, and drugs. tax

Transcript Highlights:

• To impose an excise tax on consumable hemp products, excise tax on consumable hemp products, excise tax
• tax code of Alabama to levy an excise tax code of Alabama to levy an excise tax upon the distribution
• in the redemption of land for taxes in the redemption of land for taxes in the county and to authorize
• to authorize the county County to authorize the county County to authorize the county commission to
• tobacco county tobacco county tobacco tax.

Bills: HR286 , HR287 , HR288 , HR289 , HR290 , HR291 , HR292 , HR293 , HR294 , HCR114 , HR275 , HR276 , HR277 , HR278 , HR279 , HR280 , HR282 , HR283 , HR284 , HR285 , HCR112 , HCR113 , SCR62 , SCR64 , SB132 , SB135 , SB405 , HR179 , HR216 , HR223 , HR225 , HR274 , HCR89 , SB39 , SB99 , SB111 , SB112 , SB124 , SB134 , SB174 , SB189 , SB190 , SB201 , SB233 , SB236 , SB258 , SB270 , SB273 , SB288 , SB307 , SB313 , SB320 , SB321 , SB325 , SB326 , SB331 , SB339 , SB341 , SB345 , SB346 , SB347 , SB353 , SB357 , SB359 , SB387 , SB393 , SB401 , SB415 , SB419 , SB422 , SB426 , SB435 , SB437 , SB440 , SB451 , SB464 , SB470 , SB487 , SB488 , SB495 , SB504 , SB505 , SB518 , SB523 , SB228 , SB408 , HR168 , HR174 , HR194 , HCR54 , HCR74 , HCR79 , HCR87 , HCR94 , HCR95 , HCR97 , HCR98 , HCR102 , HCR104 , SCR23 , SCR38 , HCR26 , HB250 , HB265 , HB339 , HB427 , HB445 , HB463 , HB468 , HB606 , HB639 , HB649 , HB665 , HB746 , HB781 , HB853 , HB861 , HB872 , HB886 , HB916 , HB937 , HB1054 , HB1068 , HB1117 , HB1237 , HB75 , HB705 , SB34 , SB164 , SB172 , SB198 , SB208 , SB232 , SB281 , SB286 , SB317 , SB322 , SB334 , SB380 , SB385 , SB409 , SB417 , SB421 , SB430 , SB439 , SB447 , SB458 , SB510 , SB54 , SB56 , SB72 , SB79 , SB97 , SB105 , SB123 , SB125 , SB129 , SB163 , SB171 , SB252 , SB287 , SB375 , SB386 , SB461 , SB466 , HR84 , SCR3 , HB582 , HB625 , HB646 , HB998 , HB1191 , HB1255 , SB81 , SB100 , SB109 , SB197 , SB374 , SB479 , SB78 , HB901 , HR20 , HR74 , HCR65 , HCR71 , HB284 , HB302 , HB306 , HB341 , HB366 , HB393 , HB458 , HB577 , HB603 , HB605 , HB614 , HB733 , HB752 , HB773 , HB798 , HB911 , HB955 , HB996 , HB1035 , HB1069 , HB1113 , HB1140 , HB1180 , HB1240 , SB82 , SB89 , HB134 , HB258 , HB359 , HB782 , SB149 , SB382 , SB441

Keywords: HR286, House Resolution 286, LED, Louisiana Economic Development, rural development, energy efficiency, renewable energy, public-private partnership, tax credits, economic development, workforce training, school energy costs, community colleges, technical colleges, local government, building modernization, on-site energy generation, public facilities, rural parishes, distressed communities

Transcript Highlights:

• And last session, those taxes went up by 17%. And last session, those taxes went up by 17%.
• All these taxes are borne by our customers, who are experiencing an affordability crisis, and taxing
• counties are Clark.
• Also, four counties receive different regional rates only for child care centers, and those counties
• The average median home sales price in Benton County is $429,000, and Franklin County is $405,000.

Bills: HB2073 , HB2403 , HB2587 , HB2607 , HB1170 , HB1570 , HB1710 , HB1750 , HB1834 , HB2441

Committee: House Appropriations

Keywords: health insurance, premium assistance, funding, healthcare, subsidies, failure to register, criminal justice, registration requirements, public safety, law enforcement, nonprofit, grant funding, pilot program, financial support, community development, child care, childcare, subsidy rates, rate regions, market rate survey

Transcript Highlights:

• They're spending tax dollars now under the Board of Regents. It's tax dollars.
• They're spending tax dollars now under the Board of Regents. It's tax dollars. Nothing changes.
• Currently, there are 13 income tax checkoffs on the 2025 income tax return.
• A total of 26 income tax checkoffs are still in statute.
• This bill was requested by the Tax Assessors Association.

Bills: SB524 , SR108 , SR109 , SCR56 , SCR57 , SCR12 , HB227 , HB398 , HB689 , HB897 , HB1029 , HB1107 , HB1217 , HB221 , HCR58 , HB136 , SB162 , SB382 , SCR33 , SCR30 , SB112 , SB194 , SB307 , SB341 , SB346 , SB363 , SB495 , SB503 , SB507 , SB509 , SB513 , SB408 , SB131 , SB145 , SB333 , SB464 , SB466 , SB500 , SB283 , SB338 , SB488 , SB35 , SB65 , SB215 , SB228 , SB246 , SB249 , SB268 , SB269 , SB282 , SB296 , SB312 , SB319 , SB323 , SB369 , SB431 , SB474 , SB484 , SB490 , SB492 , SB501 , HCR14 , HB537 , HB652 , HB653 , HB661 , HB726 , HB756 , HB851 , HB964 , HB966 , HB34 , HB35 , HB48 , HB474 , HB553 , HB758 , HB852 , HB10 , HB16 , HB36 , HB44 , HB46 , HB52 , HB61 , HB78 , HB98 , HB102 , HB124 , HB126 , HB131 , HB135 , HB141 , HB142 , HB164 , HB170 , HB171 , HB179 , HB194 , HB231 , HB245 , HB280 , HB292 , HB294 , HB297 , HB305 , HB336 , HB337 , HB351 , HB436 , HB594 , HB789 , HB956 , HB957 , HB995 , HB1040 , HB50 , HB117 , HB120 , HB122 , HB139 , HB148 , HB149 , HB185 , HB199 , HB247 , HB271 , HB286 , HB301 , HB358 , HB359 , HB384 , HB413 , HB428 , HB450 , HB462 , HB547 , HB613 , HB631 , HB657 , HB669 , HB675 , HB680 , HB691 , HB712 , HB716 , HB720 , HB723 , HB727 , HB728 , HB735 , HB747 , HB759 , HB825 , HB842 , HB845 , HB846 , HB903 , HB904 , HB907 , HB923 , HB929 , HB941 , HB962 , HB965 , HB1036 , HB287 , HB370 , HB515 , HB521 , HB570 , HB1200 , HB29 , HB39 , HB58 , HB67 , HB73 , HB76 , HB77 , HB82 , HB112 , HB121 , HB125 , HB132 , HB134 , HB151 , HB154 , HB155 , HB161 , HB166 , HB187 , HB191 , HB207 , HB211 , HB224 , HB238 , HB241 , HB242 , HB250 , HB260 , HB265 , HB275 , HB300 , HB320 , HB338 , HB339 , HB349 , HB379 , HB399 , HB427 , HB463 , HB464 , HB468 , HB545 , HB550 , HB551 , HB565 , HB588 , HB639 , HB725 , HB782 , HB805 , HB808 , HB834 , HB847 , HB853 , HB858 , HB861 , HB883 , HB916 , HB937 , HB977 , HB1012 , HB1027 , HB1044 , HB1054 , HB1071 , HB1091 , HB1117 , HB119 , HB129 , HB677 , HB850 , SB68 , SB149

Keywords: Jump Start, career and technical education, CTE, career diploma, career pathways, workforce development, high school diploma, career major, individual career and academic plan, ICAP, individual graduation plan, IGP, work-based learning, apprenticeship, internship, dual enrollment, articulation agreement, transfer credit, rural schools, rural LEA

Transcript Highlights:

• It removes taxes on Social Security.
• It removes taxes on Social Security.
• </c> federal, state, county, and local. federal, state, county, and local.
• This is a review on the counties.
• </c> stifles economic growth in the county. stifles economic growth in the county.

Transcript Highlights:

• portion and the use tax portion.
• luxury vehicle tax as well.
• Or is it going to be taxed again? You will, under the luxury tax provisions, be taxed.
• be taxed.
• results in a positive $11.4 million, and $4.4 million for the aircraft excise tax and registration fee

Committee: Senate Transportation