Transcript Highlights:

• you Mr chair and and thank you<00:13:34.760> uh<00:13:34.920> Senator<00:13:35.320> FR
• c><00:13:36.360> bringing<00:13:36.760> this<00:13:36.920> bill you uh Senator FR
• for bringing this bill you uh Senator FR for bringing this bill and<00:13:37.720> uh<00:13:37.839

Keywords: 1187, senate, all

Transcript Highlights:

• both with the discussions we've had both with yourself<00:41:01.760> Senator<00:41:02.119> FR
• Senator<00:41:03.240> uh<00:41:03.480> Pratt<00:41:04.480> uh yourself Senator FR
• Senator uh Pratt uh yourself Senator FR Senator uh Pratt uh and<00:41:04.920> trying<00:41:05.280

Keywords: 1187, senate, all

Transcript Highlights:

• Chair, we mentioned 3,100 jobs in the FR. What do we expect to grow to?

Keywords: 996, all

Transcript Highlights:

• Representative FR, thank you, Madam Chair. Thank you for taking my question.
• questions for representative representative representative Aaron<00:13:16.760> representative FR
• thank you madam chair thank you for FR thank you madam chair thank you for taking<00:13:22.639> my
• Representative FR, thank you, Madam Chair.
• The chair recognizes Representative FR. Thank you, Madam Chair.

Keywords: 1189, house, all

Transcript Highlights:

• With these modifications to employer contribution rates, the FRS Trust Fund will receive... roughly $310
• With these contribution rate changes, the FRS continues to be funded on a sound actuarial basis.

Bills: SJR4, SJR40, SJR81, SCR37, SCR39, SB22, SB32, SB33, SB36, SB38, SB95, SB209, SB249, SB311, SB326, SB365, SB458, SB609, SB660, SB664, SB693, SB732, SB745, SB760, SB762, SB779, SB783, SB785, SB868, SB871, SB883, SB921, SB955, SB993, SB996, SB1008, SB1057, SB1067, SB1151, SB1171, SB1210, SB1255, SB1265, SB1267, SB1271, SB1307, SB1313, SB1316, SB1318, SB1321, SB1332, SB1365, SB1426, SB1470, SB1484, SB1494, SB1559, SB1592, SB1596, SB1598, SB1637, SB1677, SB1706, SB1758, SB1762, SB1786, SB1809, SB1818, SB1822, SB1841, SB1871, SB1967, SB2064, SB2077, SB2112, SB2148, SB2320, SB2406, SB2407, SJR36, SJR81, SJR50, SJR4, SJR40, SJR27, SCR22, SCR12, SCR39, SCR38, SCR37, SB921, SB609, SB660, SB765, SB62, SB666, SB888, SB687, SB847, SB1248, SB504, SB305, SB296, SB284, SB304, SB1023, SB204, SB670, SB850, SB854, SB413, SB1346, SB1033, SB1220, SB1073, SB810, SB1539, SB447, SB1119, SB1505, SB1215, SB1302, SB583, SB673, SB681, SB1172, SB955, SB957, SB541, SB266, SB1415, SB53, SB1352, SB785, SB1450, SB1502, SB1566, SB1062, SB711, SB746, SB1404, SB1448, SB507, SB1026, SB1349, SB1355, SB1433, SB1434, SB1596, SB1403, SB667, SB1059, SB1567, SB310, SB311, SB505, SB1210, SB1470, SB264, SB1358, SB1364, SB1569, SB1376, SB1228, SB519, SB1350, SB462, SB827, SB1585, SB1484, SB1273, SB927, SB1227, SB1229, SB1353, SB1464, SB1709, SB1729, SB1733, SB1744, SB1772, SB1841, SB1008, SB2016, SB1173, SB1163, SB996, SB1370, SB1321, SB1101, SB860, SB993, SB693, SB1537, SB1332, SB1307, SB963, SB493, SB984, SB619, SB1122, SB455, SB522, SB1057, SB1239, SB1254, SB1255, SB1259, SB1341, SB1877, SB1277, SB32, SB732, SB731, SB268, SB1822, SB1589, SB397, SB1058, SB1267, SB2112, SB1930, SB532, SB508, SB292, SB291, SB901, SB1333, SB1436, SB1494, SB964, SB779, SB1378, SB2312, SB1719, SB287, SB2143, SB1245, SB261, SB1247, SB2406, SB2407, SB1882, SB618, SB38, SB393, SB1371, SB1365, SB2243, SB2226, SB2039, SB1919, SB1895, SB1598, SB1493, SB1810, SB1791, SB1706, SB1644, SB1238, SB783, SB458, SB22, SB651, SB897, SB1809, SB1080, SB745, SB826, SB989, SB1320, SB1437, SB2320, SB2289, SB1171, SB664, SB1637, SB2064, SB868, SB1079, SB1243, SB1504, SB1851, SB1879, SB2237, SB1257, SB2034, SB1522, SB883, SB249, SB1318, SB1151, SB596, SB1191, SB226, SB570, SB870, SB991, SB60, SB365, SB1067, SB1786, SB326, SB1401, SB1592, SB1728, SB1265, SB586, SB529, SB217, SB209, SB1923, SB1559, SB1839, SB387, SB1874, SB1872, SB1873, SB1921, SB1883, SB1677, SB95, SB1620, SB1838, SB2024, SB2429, SB1999, SB511, SB2309, SB2166, SB871, SB510, SB33, SB2420, SB1860, SB1541, SB1316, SB1314, SB1313, SB1426, SB1398, SB1869, SB1750, SB1871, SB36, SB855, SB1233, SB760, SB2425, SB2037, SB1758, SB1759, SB2365, SB1924, SB762, SB1271, SB1818, SB605, SB1405, SB1762, SB1968, SB1977, SB2077, SB2148, SB2321, SB1967, SB1662, SB1663, SB2124, SB2204, SB1855, SB863, SB37, SJR39, SCR1, SCR27, SCR32, SCR42, SCR6, SB2232, SB819, SB2078, SB2252, SB1962, SB2253, SB825, SB1577, SB1184, SB2018, SB2206, SB1901, SB1030, SB2368, SB1963, SB1960, SB1643, SB1625, SB1299, SB841, SB668, SB584, SB231, SB2411, SB1085, SB2431, SB2231, SB1490, SB530, SB34, SB1261, SJR81, SB32, SB458, SB664, SB693, SB868, SB1008, SB1267, SB1307, SB1321, SB1484, SB1637, SB1809, SB1822, SB2064, SB2112, SB2320, SB2406, SB2407, SB609, SB660, SB921, SB779, SB1470, SR388, SB3042, SB440, SB2876, SB3042, SB440, SB2876

Keywords: economic stabilization fund, state finance, constitutional amendment, budget management, financial security, emergency powers, legislative authority, governor powers, disaster management, tax exemption, ad valorem, tangible personal property, income production, SCR 37, Senate Concurrent Resolution, Panama Canal, Texas ports, port infrastructure, maritime trade, shipping lanes

Transcript Highlights:

• Inflation’s rising, health insurance is rising, FRS costs are rising, workmen’s comp is rising.

Summary: The Select Committee on Property Taxes held its first meeting with opening remarks from the co-chairs and ranking member framing the committee’s task as developing property tax legislation for next session. Staff then gave a high-level overview of Florida property taxes, explaining how ad valorem taxes work, the roles of property appraisers, tax collectors, taxing authorities, value adjustment boards, and the Department of Revenue, and reviewing key concepts such as just value, assessed value, exemptions, taxable value, millage rates, homestead exemptions, Save Our Homes, and portability. The presentation also emphasized that property tax law is largely rooted in the Florida Constitution and that local governments choose millage rates, which affects collections. No public comment was taken. The committee then discussed five Speaker-proposed concepts. Proposal 1 would require cities, counties, and special districts to hold a referendum on eliminating property taxes on homestead properties; members raised concerns about local funding, public safety, special districts, renters, and the need for extensive voter education, with some suggesting countywide elections or town halls instead. Proposal 2 would create a new $500,000 homestead exemption for non-school taxes and a $1 million exemption for seniors 65+ or long-term homesteaders; members split between seeing it as meaningful relief for seniors and warning it could devastate local tax bases, especially in lower-value or rural counties, while also potentially trapping older homeowners in place. Proposal 3 would authorize the Legislature to raise homestead exemptions by general law; some liked the flexibility, but others worried about statewide one-size-fits-all impacts, political difficulty in reversing changes, and the need for local revenue replacement. Proposal 4 would change assessment caps for homestead and non-homestead property; several members said it would not provide enough relief and could shift burdens to rental properties and non-homestead owners. Proposal 5, eliminating foreclosure on homestead property for tax liens, drew the strongest opposition, with members saying it would undermine lien priority, mortgage and title systems, and incentives to pay taxes. Throughout the meeting, members repeatedly stressed the need to understand local fiscal impacts, including police, fire, infrastructure, and other services funded by property taxes, and to consider alternative revenue sources or offsets if taxes are reduced. The co-chairs said the committee is still in the information-gathering stage, that all ideas remain on the table, and that members should do “homework” by meeting with local taxing authorities and learning how property taxes are set and spent in their districts. The meeting ended with no votes on the proposals and adjournment after a motion to rise.

Transcript Highlights:

• Madame Chief Justice, and members of the Minnesota Supreme Court; Chief Judge Fr.

Keywords: 1183, house

Transcript Highlights:

• We don't want to go back to a FRS situation where suddenly these services are not available and people
• We don't want to go back to<01:54:09.199> a<01:54:09.440> FRS<01:54:10.080> situation
• <01:54:11.040> situation<01:54:11.520> where to a FRS situation situation where to
• a FRS situation situation where suddenly<01:54:12.080> these<01:54:12.320> services<01:

Keywords: 918, senate, all

Summary: The committees resumed discussion of amendments to a bill dealing with licensing moratoria, change-of-ownership rules, and related provider oversight issues. Amendment A8 would prevent a licensing moratorium for certain intermediate care service settings from blocking a new license when the change is due to a change of ownership, including temporary licenses and transitional licenses. Department of Human Services staff said they were still reviewing the language but explained the department’s concern was maintaining program integrity and ensuring owners go through full change-of-ownership review so the agency can see who owns a provider and check compliance history. Senators supporting the amendment argued it would keep legitimate businesses from being harmed by a moratorium and could help preserve providers when ownership changes or family members take over after a death. A8 was adopted on a roll call, with both committees voting in support. Amendment A9, also on the moratorium topic, would exempt a change of ownership from the moratorium so long as it does not increase license capacity or service scope. The department said it needed more analysis to avoid unintended consequences, but the amendment was added to the working bill. Amendment A10 proposed a more detailed, data-driven framework for the moratorium and included a provision about refunds after implementation; department staff said the language would add cost and would require technical assistance, while senators emphasized the need to address licensure backlogs and avoid making provider delays worse. A10 was approved by the committees, though not unanimously. Amendment A11 would have set standards for how the commissioner designates provider types or program areas as moderate or high risk, with added transparency criteria. The department said the commissioner already has that authority and raised concerns about federal requirements and the state’s corrective action plan, and Senator Hoffman withdrew the amendment. Amendment A12, offered by Senator Fateh, would preserve remote supports by removing bill language that repealed the service and would add safeguards for remote overnight supervision, including staffing ratios to ensure emergency response times can be met. Several senators supported keeping remote services as an important, cost-effective option amid workforce shortages, while the department said it had program integrity concerns and supported the governor’s proposal to remove the service. The committee nevertheless advanced A12, with members noting the need to balance safety and integrity with access to services.

Transcript Highlights:

• Members, my heart is really grieved that we don't have any funding here for the FRS homes.
• Members, my heart is really grieved that we don't have any funding here for the FRS homes.
• Members, my heart is really grieved that we don't have any funding here for the FRS homes.

Bills: HF4338

Keywords: human services, medical assistance, Medicaid, provider enrollment, provider revalidation, fraud prevention, program integrity, background study, background check, fingerprinting, licensing, license revocation, payment withholding, payment suspension, prepayment review, postpayment review, surety bond, compliance training, case management, targeted case management

Transcript Highlights:

• With these modifications to employer contribution rates, the FRS Trust Fund will receive roughly... .
• ..to employer contribution rates, the FRS Trust Fund will receive roughly $310 million more in revenue
• With these contribution rate changes, the FRS continues to be funded on a sound actuarial basis.

Summary: The Senate opened with prayer, the Pledge of Allegiance, doctor and guest introductions, and then took up Committee Substitute for Senate Bill 168, the Tristan Murphy Act, on mental health. Senator Bradley described the bill as a major criminal justice and behavioral health reform measure that would expand pretrial mental health diversion, strengthen treatment-based probation conditions, broaden grant uses for mental health and substance abuse programs, add Hillsborough County to a forensic hospital diversion pilot, require certain DOC mental health evaluations, and create a Florida Behavioral Health Data Repository. Senators from both parties spoke in strong support, emphasizing treatment over incarceration, public safety, data collection, and the Murphy family’s role in advancing the bill. The Senate passed the bill 37-0 and then approved 37 co-sponsors. The chamber then received the Senate’s 2025-26 General Appropriations Bill, SB 2500, with Chair Hooper outlining a $117.4 billion budget that he said reduces spending, preserves reserves, and includes major investments in water quality, transportation, education infrastructure, and reporting requirements. Committee chairs summarized their portions: K-12 funding at $34.7 billion with increases for FEFP, scholarships, VPK, school hardening, and school safety; higher education at $11.5 billion with workforce, nursing, reading, autism, and student aid investments; health and human services with a $1.8 billion increase for Medicaid, mental health, opioid response, disability services, and veterans programs; criminal and civil justice at $7.6 billion for corrections, juvenile justice, law enforcement, courts, and judgeships; transportation/tourism/economic development at about $18 billion including roads, housing, Visit Florida, and cultural grants; and agriculture/environment/general government with major Everglades, water quality, citrus, food bank, and agency IT funding. Members then questioned several budget items, especially education funding formulas, the shift of scholarship dollars below the line, the impact on public school districts, AP/IB and other accelerated program funding, the APD wait list, opioid settlement spending, arts grants, and the My Safe Florida Home and condo pilot programs. Chairs generally said scholarship and accelerated-program dollars were being restructured for transparency and flexibility rather than cut, that school districts would still receive funding based on enrollment, and that APD and other human services issues would continue to be worked out in conference. The budget discussion concluded with remarks praising staff and noting a 4% across-the-board pay raise for state employees and targeted increases for law enforcement and firefighters, followed by a recognition for FAMU Day at the Capitol.

Transcript Highlights:

• 45.599> Senator but thank you Mr chair thank you Senator but thank you Mr chair thank you Senator FR
• <00:52:46.599> I<00:52:46.680> have<00:52:46.839> not<00:52:47.000> had FR
• for that question I have not had FR for that question I have not had Direct<00:52:47.640> conversations

Keywords: 1187, senate, all

Transcript Highlights:

• take that I can take that this<00:08:20.599> is<00:08:20.720> Brian<00:08:21.120> FR
• again<00:08:22.479> this<00:08:22.639> would<00:08:22.840> be this is Brian FR
• again this would be this is Brian FR again this would be very<00:08:23.720> difficult<00:08:24.039

Bills: HF220, HF230, HF240, HF241, HF295, HF429, HF490, HF505, HF574, HF576, HF581, HF865, HF918, HF1085, HF1449, HF1452, HF1454, HF602

Keywords: HF220, Minnesota transportation, highway user tax distribution fund, trunk highway fund, Minnesota Department of Transportation, MnDOT, transportation finance, dedicated funds, funding restrictions, arts in transportation, cultural strategies, transportation project planning, project design, project construction, placemaking, public art, infrastructure spending, state statutes 161.045, HF230, Wyoming

Transcript Highlights:

• the radios that the local schools in all of the districts that were opted in were just your standard FRS
• Integrating FRS would, in my opinion, be a vulnerability for being able to maliciously attack that part

Keywords: 1182, all

Summary: The committee opened with remarks about moving JLAC to a more frequent monthly schedule and spending more time on each audit. Members also recognized Melanie Chesney of the Auditor General’s office for 32 years of service, with several members praising her work and her role in school safety and other audits. The meeting then turned to the JLAC-directed Arizona School Safety Special Audit on interoperable communication systems, with the Auditor General’s office presenting the December 2025 report. The audit found that the state had allocated nearly $26 million to interoperable communication efforts, but implementation varied widely. Auditors said all 14 law enforcement agencies used the money for interoperable systems, yet four agencies allowed private or tribal schools to participate contrary to statute, and several agencies failed to submit required expenditure reports. The report also found procurement problems: nine of 14 agencies did not follow procurement requirements or lacked documentation, many contracts lacked accountability provisions, and some agencies had not planned for ongoing costs. The audit estimated ongoing annual costs for an average rural county could range from about $16,000 to $382,000, and recommended that agencies document costs, follow procurement rules, monitor vendors, and plan for future funding. It also recommended the legislature clarify whether non-public schools may participate and revisit statutory system requirements that were vague or inconsistently interpreted. Members questioned the Auditor General about vendor licensing, whether systems could be built in-house, why some functions were not configured, and whether the systems were truly usable in emergencies. The presentation explained that some systems met requirements only in part, that Mutualink had a per-user licensing model affecting access to secure text and file sharing, and that some schools were unwilling or unable to install apps or keep devices logged in. The committee also discussed the difference between the separate school safety grant program administered by ADE and this interoperability fund, and several members expressed frustration with sole-source contracting and weak documentation. In the final portion of the presentation, auditors said only two of eight observed systems demonstrated all five critical emergency functions, while four agency systems could not be tested because they were reportedly not functioning. The committee then began hearing responses from county sheriffs, starting with the Arizona Sheriffs’ Association president, who emphasized county commitment to school safety and noted that some counties had implemented systems across multiple districts, including tribal and rural schools. No votes or formal actions were taken during the portion provided.

Transcript Highlights:

• But if we go by the industry standard, look at another 10% rate increase, not to mention frs and things

Keywords: 999, senate, all

Transcript Highlights:

• Next, Elena FRS on Zoom, please proceed. Hi, I'm speaking to oppose HB 11118.
• Fr. of the Department of Health's arguments were not very solid.
• all<04:32:00.800> du<04:32:01.080> respect<04:32:01.600> Dr<04:32:01.880> FR
• 04:32:02.399> uh<04:32:02.640> Department<04:32:03.080> of in all du respect Dr FR
• uh Department of in all du respect Dr FR uh Department of Health's<04:32:04.880> arguments<04

Keywords: 910, house, all

Summary: The House Committee on Judiciary and Hawaiian Affairs heard several measures, beginning with HB 194, which would designate May 22 as Maritime Day. Testimony from labor, health, and community groups was in support, and the committee later recommended passage of the bill as is, with several members voting yes and some reserving or being excused. HB 458 would designate April 27 as Brother Joseph Dutton Day; the Department of Accounting and General Services, the Joseph Dutton Guild, and a descendant all supported it, and the committee recommended passage with technical amendments. HB 957 would designate the first Friday in May as Lā‘au Day; support came from the Office of Hawaiian Affairs, the Hawaii Farm Bureau, and many individuals, and the committee recommended passage as is. HB 345 would establish the ʻōpae ula as the state shrimp to promote awareness and protection of anchialine ecosystems; DLNR, Kuaʻāina Ulu ʻAu, and other supporters testified, and the committee recommended passage with technical amendments. The committee also heard HB 901, which would allow public charter schools to appeal directly to the Board of Education on certain operational, governance, or funding matters. The Attorney General and the Public Charter School Commission offered technical comments and suggested amendments, while the commission described its current monitoring and renewal process and said it works closely with schools over the life of a charter contract. Members raised concerns about whether the bill would shift too much work to the Board of Education, and one member voted no when the committee later moved the bill with the Attorney General’s amendments. HB 1066 would add Head Start-related ex officio members to the Early Learning Board; the Early Learning Board and the Executive Office on Early Learning supported it, explaining the changes were needed to align with the federal Head Start Act, and the committee moved it forward without opposition. HB 1069 would add voting members from the Department of Education and Board of Education to the School Facilities Authority Board. DOE and the School Facilities Authority supported the change as a way to strengthen collaboration, though questions from members focused on the current communication process between the agencies. HB 1343 would require the Board of Education to adopt a policy banning student phone and related device use during school hours; the committee noted written testimony in support and then moved to decision-making. At the end of the meeting, the committee adopted recommendations to pass HB 194, HB 458 with technical amendments, HB 957, HB 345 with technical amendments, HB 901 with amendments, HB 1066, HB 1069, and HB 1343.

Transcript Highlights:

• Do they make investments to have FRS services for folks?
• 02:42:39.600> investments<02:42:40.760> to<02:42:40.920> have<02:42:41.240> FRS
• <02:42:41.800> services make investments to have FRS services make investments to have FRS

Keywords: 1183, house

Transcript Highlights:

• gender-inclusive democracy where everyone's voice is heard and fairly represented. and members my name is Walter FR
• I'm a and members my name is Walter FR I'm a longtime<00:28:56.600> organizer<00:28:57.120>

Bills: HF550

Keywords: redistricting, Bipartisan Commission, Minnesota Constitution, census, legislative districts, 1183, house

Transcript Highlights:

• We've also seen an increase in our contribution to FRS of $524 million during that time period, some

Summary: The Appropriations Committee on Higher Education met to examine how Florida’s state universities are funded and to begin discussing a possible university funding model. The panel included the State University System chancellor and CFOs from FSU, UF, FAMU, FAU, UNF, and UCF. Members first reviewed major cost drivers, which the universities said are broadly similar across institutions: wages and benefits, equipment and supplies, financial aid, professional services, utilities, IT, and maintenance. Several institutions noted unique pressures from geography, growth, research intensity, and mission, such as UCF’s size and engineering focus, UF’s land-grant and research enterprise, FAMU’s need to recruit top talent while serving a high-Pell student population, and FSU’s large facilities and research obligations. The chancellor also summarized systemwide cost growth since 2012-13, including higher health insurance, retirement, and salary costs, while noting tuition had been held flat. The committee then discussed other revenue sources, including auxiliaries, restricted funds, capital projects, and component units such as foundations and health systems. University leaders explained that many of these funds are restricted to specific purposes, and some, like UF Health, account for a large share of operating expenses. Members also discussed the current performance-based funding process. University representatives generally praised it for transparency, accountability, and its focus on student success, but said the heavy use of one-time funds, nonrecurring appropriations, and unfunded mandates makes long-term planning difficult. FSU and others argued that rising employee costs, waivers, and facilities expenses are not fully covered, while FAMU said performance funding has improved outcomes but can disadvantage institutions serving more low-income students. In response to questions about improvements, the universities suggested more recurring and predictable funding, better coverage of mandated costs, more flexibility in fees, and continued investment in research and strategic priorities. The chancellor said the Board of Governors is considering a version 3.0 of performance funding that would benchmark institutions against peers and Carnegie classifications. The committee also explored whether universities should have more flexibility to set out-of-state tuition and professional school tuition. Most university leaders favored giving boards of trustees more authority, while the chancellor cautioned that increasing out-of-state enrollment or tuition too much could affect legislative support. No votes were taken; the meeting ended with the chair thanking the panel and adjourning the committee.

Transcript Highlights:

• you know I understand how the bill but you know I understand how the process work yours getting from FR
• of process work yours getting from FR of process work yours getting from FR of mine and that's where

Bills: HB 9, HB 22, HB 908, HB 1392

Keywords: property tax, ad valorem tax, tangible personal property, income-producing property, business personal property, tax exemption, local government finance, appraisal district, chief appraiser, rendition statement, property tax relief, small business, commercial property, leased property, related business entity, unified business enterprise, tax situs, Texas Tax Code, local taxing unit, constitutional amendment

Transcript Highlights:

• refund<01:36:17.239> program<01:36:18.239> take<01:36:18.800> from<01:36:18.920> FR
• <01:36:19.199> I<01:36:19.280> was refund program take from FR I was refund program
• take from FR I was thinking<01:36:19.520> about<01:36:19.719> asking<01:36:19.960>

Keywords: 919, house, all

Summary: The committee took up House File 2437, the governor’s proposed tax bill, and first adopted the A25-Z42 amendment to put the bill in the desired shape. Commissioner Paul Marquardt of the Department of Revenue then presented the bill as part of Governor Walz and Lieutenant Governor Flanagan’s budget, describing it as a response to budget pressures that would make the tax system more fair and stable while supporting economic development and jobs. Marquardt walked through the bill’s major provisions. These included sustainable aviation fuel policy, repeal of K-12 education credit assignment, elimination of the political contribution refund, expansion of the research and development credit, short-line railroad infrastructure modernization, changes to the state airport fund levy, replacement of attachments and appearances with distribution systems, a narrow personal property tax exception for low-income housing tenants, reduced aquatic invasive species aid, and a 34% reduction in PILT payments. He then focused on the sales tax article, saying it would lower the statewide rate by 0.75% while expanding the base to selected professional services such as accounting, banking, brokerage, and legal services, with business-to-business transactions exempt. He said the proposal would be effective for sales and purchases after September 30, 2025, and estimated a first-year rate-cut impact of about $99 million versus $215 million from the service expansion, while arguing that most households would see a net tax cut. He also noted other changes such as landlord penalty adjustments, a 30% reduction in sustainable aviation fuel incentive payments, repeal of local government cannabis aid, and repeal of the tax filing modernization account. Public testimony began with Kyle Playford of the Financial Planning Association of Minnesota, who strongly opposed the proposed sales tax on professional services, especially financial planning. He argued that financial planning is an essential service for retirement, investment, and long-term financial security, and said the tax would raise costs for consumers, reduce access for middle-class families, small business owners, and retirees, and put Minnesota firms at a competitive disadvantage. The chair then indicated that additional public testimony would continue before member questions.