Transcript Highlights:

• Or you could extend the Medicaid enhancement tax as a levy, a tax on all the other providers.
• Or you could extend the Medicaid enhancement tax as a levy, a tax on all the other providers.
• Or you could extend the Medicaid enhancement tax as a levy, a tax on all the other providers.
• as a levy a tax on all the other tax as a levy a tax on all the other providers<00:29:39.360><c> I</
• </c><01:16:49.600><c> rate</c><01:16:49.800><c> on</c> tax rate um we have a 25% tax rate on tax rate

Committee: Senate Finance

Transcript Highlights:

• </c> filing thresholds on various taxes filing thresholds on various taxes before. before. before.
• Um, it's the tax year beginning January of 2027; the actual taxes would not be hitting until 2028. >>
• Um, it's the tax year beginning January of 2027; the actual taxes would not be hitting until 2028. >>
• </c> surplus funds that came in from this tax surplus funds that came in from this tax to<00:34:43.599
• The one thing I did want to say that's interesting about tax credits at the state versus tax credits

Committee: Senate Ways and Means

Transcript Highlights:

• Yes, we are not tax-based, or we receive no tax funds. We are self-funded through our licensures.
• Yes, we are not tax-based, or we receive no tax funds. We are self-funded through our licensures.
• The key there is the tax revenue.
• Property taxes was the big one.
• tax relief issue.

Summary: The committee was called to order, the Pledge of Allegiance and prayer were offered, and the minutes from the previous meeting were approved. Members then received a memo summarizing major audit items and began hearing audit presentations from the State Auditor’s Office and private auditors on a range of state agencies and organizations. Several audits were reported as clean, including the Bank of North Dakota, the North Dakota Guaranteed Student Loan Program, the Office of the Governor, the Office of the State Treasurer, the Office of Management and Budget, the Department of Transportation’s flexible transportation fund, Lake Region State College, and the Department of Environmental Quality. The North Dakota Stockmen’s Association also received an unmodified opinion, though repeat findings were noted for limited segregation of duties and financial statement preparation due to its small staff. The Council on the Arts audit found two findings: payroll charged to federal awards without adequate timekeeping records, and unallowable expenditures from a restricted cultural endowment fund. The Department of Public Instruction audit identified unsupported scholarship applications in the paraprofessional-to-teacher program, though additional testing showed the funds were used for their intended purpose. The most extensive discussion centered on the North Dakota Racing Commission audit, which identified four findings: overspending the promotion fund’s 25% operating limit, grant conditions not being met, improper Breeders Fund awards, and improper procurement for advertising services. Racing Commission director Bruce Johnson acknowledged complacency and weak controls, said the agency would tighten procedures, and explained that the commission had since worked with procurement and would follow the rules more closely. Auditors also explained that the commission would now be audited every two years because of the findings. Another major discussion involved the University of North Dakota School of Law, where auditors found a lack of documentation supporting admissions decisions for post-baccalaureate programs. UND officials said they remain in good standing with the American Bar Association but agreed better documentation and tools are needed; the committee pressed for more transparency and follow-up on admissions criteria. The committee also received an update on Dakota College at Bottineau, where Minot State University reported that bank reconciliations had been brought current after a significant backlog and would now be maintained through shared services. Members requested a written follow-up report on the issues and corrective actions. Finally, the North Dakota Fair Association explained that its foundation has been dissolved and remaining funds were transferred to another nonprofit for continued support of the state fair, and the Department of Public Instruction provided an update on school meal debt, saying the reported amount was about $1.1 million from a partial district survey and that debt remains a local issue, though it could be revisited if school meal funding changes.

Transcript Highlights:

• Tax credits that are targeted to support low-income earners like the working families tax credit are
• fairness in our tax system.
• Most states exempt health care from sales tax or gross receipts tax altogether.
• Most states exempt health care from sales tax or gross receipts tax altogether.
• the necessary changes in Tax.

Summary: The committee first took up HB 195, as amended by committee substitute, which would protect the personal assets of individual medical providers from medical malpractice judgments when they carry appropriate insurance or participate in the Patient Compensation Fund. The sponsor said the bill was intended to address providers’ fear of losing homes and other personal property, while opponents argued it could exempt a class of people from civil justice. Supporters said it was a reasonable compromise that preserved patient access to justice while helping recruit and retain providers. The committee adopted the substitute and advanced it on a do pass vote. The committee then heard HB 295, a revised version of the Accessibility Act, which would create a centralized office for accessibility reporting, technical assistance, and annual reporting on barriers in state buildings and websites. Supporters said the bill would improve coordination, data collection, and compliance with existing ADA requirements; opponents argued it duplicated existing law and would create another government office without enforcement power. Members debated whether the Governor’s Commission on Disability should handle the work instead, but the sponsors said the commission lacked capacity and the Department of Health was a better fit. The committee adopted the substitute and advanced it 8-1. Next, HB 296 proposed doubling the working families tax credit. The sponsor and supporters described it as an anti-poverty measure that would benefit more than 200,000 families and strengthen work incentives, while committee members asked about the fiscal impact, administration, and interaction with other tax credits. The bill was quickly advanced on a do pass vote. The committee then heard HB 338, which would extend the gross receipts tax deduction for health care providers through 2031 and add co-insurance payments. Health care advocates supported it, but city and municipal representatives warned it would reduce local revenue unless a full hold harmless was added. After extended discussion, the committee rejected a motion to table and instead advanced the bill 9-0 with no recommendation, with several members saying they would not support it on the floor unless local governments were made whole. Finally, the committee heard HB 259, which would create an optional actuarial review process for proposed health insurance legislation through the Legislative Finance Committee. Supporters said it would give lawmakers better data on premium, utilization, and spending impacts before voting on coverage mandates; opponents and some members raised concerns about cost, staffing, data access, and whether the process would be too limited to be useful. After discussion, the committee advanced the bill on a do pass vote. HB 279 was rolled at the sponsor’s request, and the committee adjourned after reminding members about the evening dinner.

Transcript Highlights:

• receipts tax.
• To the personal income tax, I'll go to slide 22.
• Tax contracted by 29.
• The corporate tax, what's the percent that oil and gas pays under the corporate tax? Mr.
• On the tax increases or a tax package, is that recurring? Does that go under recurring?

Committee: Senate Senate Finance

Transcript Highlights:

• We didn't put in effect in the tax bill. There is no tax break on...
• In the tax bill, there is no tax break on gas, and we know that our people are suffering, that gas is
• Changes to the sales and use tax.
• And it also allows for the tax collector to also waive those commissions on that tax collection.
• When you ask your constituents, would you rather have a tax break on gas or a tax break on guns?

Transcript Highlights:

• fuel tax.
• We’re open to a tax. We think all vehicles should pay a tax.
• And yes, but it’s a sales tax. So why can’t the sales tax go to the roads?
• And yes, but it's a sales tax. So why can't the sales tax go to the earth?
• That's a state tax, as a state tax per gallon tax. It's a state tax.

Summary: The committee first took up SB 1114, which would appropriate $1 million to the Maricopa County Attorney’s Office to investigate patient brokering in behavioral health and substance abuse treatment. Sponsor Sen. Werner described patient brokering as a continuing abuse tied to the state’s Medicaid fraud crisis, especially affecting Native Americans, and said the county attorney had the capacity to handle statewide oversight. The bill was moved and received a do pass recommendation on a 9-0-1 vote. The committee then considered SB 1111, as amended by a strike-everything amendment, to create statewide rules for automated license plate readers. Supporters from law enforcement said ALPRs are important for investigations, missing persons, stolen vehicles, and violent crimes, and argued the bill adds needed guardrails and training requirements. Opponents, including the ACLU, Institute for Justice, and private citizens, warned the systems enable mass surveillance, can be inaccurate, and raise Fourth Amendment and privacy concerns; they also objected to broad terms like “legitimate” law enforcement purposes and the lack of a clear retention limit. The committee adopted the amendment and then gave SB 1111, as amended, a do pass recommendation by a 7-2-1 vote. Next, SB 1116, as amended, was heard to require behavioral health claim denials and appeals at AHCCCS to be reviewed by someone with relevant clinical experience. Sen. Werner said the bill responds to improper denials and appeals handled by staff without behavioral health expertise; AHCCCS was neutral but said the bill could create compliance and staffing issues because “relevant clinical experience” is not well defined. The committee adopted the amendment and passed the bill 10-0. SB 1122, also as amended, would bar AHCCCS from requiring prior authorization or 100% prepayment review for certain behavioral health services under the American Indian Health Plan unless a provider is on a corrective action plan; Werner said it was aimed at ensuring providers are paid and reducing patient brokering. The committee adopted the amendment and passed SB 1122 10-0. Finally, the committee heard SB 1072, which would appropriate ongoing state and Medicaid funds to DES for rate increases for home- and community-based services and room-and-board services for individuals with intellectual and developmental disabilities, with reporting on workforce outcomes. Supporters from APAD and providers said the direct care workforce is in crisis, with large numbers of vacancies, overtime costs, and unassigned authorizations, and argued the funding is needed to retain staff and maintain care. Members discussed wage disparities, whether funds would reach caregivers, and the limits of legislative control over private provider pay, but no vote on SB 1072 was reached before the transcript ended.

Transcript Highlights:

• </c><00:02:47.160><c> property</c><00:02:47.600><c> tax</c> under that tax property tax under that tax
• </c> taxes payable in 2026. taxes payable in 2026.
• M1 as an income tax offset.
• M1 as an income tax offset.
• </c> onto the local property tax base. onto the local property tax base.

Committee: Senate Taxes

Transcript Highlights:

• It would provide an income tax credit of $4,000 per disaster for the portion of sales tax paid on furniture
• We are not actually voting on the tax itself.
• I do have a question about opposition because I understand this to be a tax credit and not a tax exemption
• A tax credit.
• So for all tax credits, tax deductions, anything like that that is reducing from the general fund, it

Summary: The committee heard several bills focused on public health, wildfire recovery, local finance, transportation, and rural health care. SB 1124 by Senator Archuleta would require the California Department of Public Health to create and post signage at tobacco retail locations about lung cancer screening eligibility. The author and a UC San Diego thoracic surgery resident testified that lung cancer screening is underused because many Californians do not know it exists, while retailers and convenience store groups raised implementation concerns about sign size, store space, and notice before penalties. Members discussed penalties and screening access, and the author said he was willing to reduce the penalty in later amendments. The bill passed 4-0 and was sent to the Committee on Health. The committee also considered several disaster-related tax measures. SB 1352 by Senator Valadao and Senator Allen would clarify that wildfire victims can rebuild homes up to 110% of the original size without losing their Proposition 13 base-year value, and it received support from the Los Angeles County Assessor, the California Association of Realtors, and the Howard Jarvis Taxpayers Association. SB 1343, presented by Senator Allen on behalf of Senator Dahle, would create a $4,000 income tax credit for sales tax paid on furniture and appliances purchased after a disaster for a primary residence; the chair raised concerns about administration and benefits flowing to higher-income households, and CTA opposed. Both bills were approved and sent to Appropriations, with SB 1352 passing 5-0 and SB 1343 passing 5-0 after committee amendments were accepted. SB 1172 by Senator Hurtado would place limits and transparency requirements on consultant compensation in local tax-sharing agreements, responding to examples from Shafter and Dinuba where local revenue was allegedly diverted to consultants. The city of Shafter, League of California Cities, and California Retailers Association supported the bill, while some members worried it could infringe on local control; the author and sponsor argued it would protect local tax dollars without eliminating local discretion. The bill passed 4-0 and went to Appropriations. SB 1408 by Senator Arreguín would authorize Contra Costa Transportation Authority to place a countywide sales tax measure of up to 1% on the ballot to continue transportation funding; supporters included transit agencies and county officials, while Howard Jarvis and the Contra Costa Taxpayers Association opposed. The committee emphasized that the measure only lets voters decide, and the bill passed 4-1. The committee also took up SB 1404 by Senator Stern, which would restore a fee on property owners in state responsibility areas to help fund Cal Fire wildfire prevention and suppression, with the author saying he wanted to reduce administrative costs and work on hardship protections. NRDC and PG&E supported the concept, while rural county representatives, Howard Jarvis, and Butte County opposed, arguing the fee would unfairly burden rural and fixed-income residents and function like a tax. Members split over affordability and local impacts, but the bill passed 4-1. Finally, SB 1102 by Senator Dodd would create a $2,000 tax credit for frontline nurses working in rural hospitals; supporters said it would help retention and access to care in underserved areas, and the bill passed 5-0 after committee amendments were accepted. The consent calendar and other listed bills were also approved on unanimous or near-unanimous votes.

Transcript Highlights:

• </c> gas tax and the motor vehicle sales tax gas tax and the motor vehicle sales tax Outdoor<00:14:54.720
• The top three—gas tax, vehicle registration tax, and motor vehicle sales tax—on the top are all constitutionally
• The top three—gas tax, vehicle registration tax, and motor vehicle sales tax—on the top are all constitutionally
• dedicated: gas tax and vehicle registration tax.
• Gas tax, the registration tax, and the other non-constitutional sources.

Committee: Senate Transportation

Transcript Highlights:

• Yes, his name is on... tax credit it's still a cap of $6 tax credit it's still a cap of $6 million<00
• It's a tax credit where companies can donate and get a tax credit against their business taxes.
• It's a tax credit where companies can donate and get a tax credit against their business taxes.
• </c> Freedom account scholarship it's a t tax Freedom account scholarship it's a t tax credit<00:21:30.159
• and get a tax credit against their<00:21:36.400><c> business</c><00:21:37.120><c> taxes</c><00:21:38.559

Committee: Senate Education Finance

Transcript Highlights:

• On the second page, what it is, is during the tax year, and so they would require a letter per tax year
• If they tax you for, if they take it out of...
• I will say that the evidence for the tax assessor I'm aware of is your tax records; that is the evidence
• If this bill moves forward, like this has to get referred to tax. This is a tax bill.
• does seem like a tax bill more than a water bill.

Committee: House House Agriculture, Acequias And Water Resources

Transcript Highlights:

• </c><00:35:25.440><c> Housing</c> housing tax credits. Housing housing tax credits.
• </c> to be used for the state housing tax to be used for the state housing tax credit.<00:59:15.520><
• </c> each of our um of our tax expenditures. each of our um of our tax expenditures.
• This doesn't, the double taxed.
• </c> tax revenue will still remain in place. tax revenue will still remain in place.

Committee: Senate Housing and Homelessness Prevention

Transcript Highlights:

• Um, we do have other taxes, the business enterprise tax, business profits tax, the rooms and meals tax
• Um, we do have other taxes, the business enterprise tax, business profits tax, the rooms and meals tax
• Um, we do have other taxes, the business enterprise tax, business profits tax, the rooms and meals tax
• </c> the property tax, which is the only tax the property tax, which is the only tax we<01:47:34.480>
• So, what are you planning on income tax. So, what are you planning on taxing? taxing? taxing?

Committee: Senate Education Finance

Transcript Highlights:

• He spoke to the danger of further tax increases.
• More taxes.
• The Democrats claim our regressive tax system is the problem, yet they introduce new and higher taxes
• And when you tax jobs, you get fewer of them.
• And when you tax jobs, you get fewer of them.

Summary: This transcript is a Republican response to the Governor’s State of the State address, delivered by Sen. Keith Wagoner. The speaker argues that Washington is facing an affordability crisis driven by state policy, citing high costs for housing, fuel, food, and living expenses, along with concerns about outmigration, crime, homelessness, drug overdoses, and declining student outcomes. He also criticizes recent budget decisions, saying the 2025 budget cut Medicaid funding for seniors and people with disabilities while raising taxes to record levels. A major theme is opposition to new taxes. The speaker says Democrats are proposing regressive taxes on items like cell phones, storage units, fuel, and employers, and warns these measures could lead to a state income tax, which he says voters have rejected 11 times. He contrasts this with Republican proposals for property tax relief and a sustainable spending limit, which he says were rejected by Democrats. He also criticizes Governor Ferguson for signing a budget with tax increases after previously promising not to do so. No formal votes or committee actions are described. The speaker instead urges the public to participate in the legislative process by testifying, emailing lawmakers, and pressing the governor to pursue more fiscally conservative policies. The closing message is a call for Republicans and citizens to work together to oppose new taxes and make Washington more affordable.

Transcript Highlights:

• Vought, we'll hear that we need to continue to give tax giveaways, massive tax giveaways to the wealthiest
• Things like nutrition assistance and the Earned Income Tax Credit and the Child Tax Credit.
• Senator, the President's tax cuts provided tax cuts for all Americans.
• and rationalize the tax code.
• And again, I don't like the term tax reform; I like the term tax simplification. Rationalization.

Committee: Senate Senate Budget

Transcript Highlights:

• as a taxing district.
• The Tax Commission put together something for me.
• It's a lot of property tax that's there now.
• When they don't get property tax from that new development, it hurts When they don't get property tax
• tax dollars to do it.

Committee: House Revenue and Taxation

Transcript Highlights:

• There are some a bigger tax credit.
• </c><00:44:47.119><c> credit</c> accepts some sort of a uh tax credit accepts some sort of a uh tax credit
• </c> Find all the places in the tax codes that call for veteran tax credits, and let's make sure that
• </c> uh DRRA to find out what the average tax uh DRRA to find out what the average tax bill<01:08:51.279
• </c><01:12:52.800><c> credit</c> keep that house with $4,000 tax credit keep that house with $4,000 tax

Committee: Senate Election Law and Municipal Affairs

Transcript Highlights:

• [Music] The Minnesota Senate Taxes Committee will come to order.
• </c> feasible without the use of tax feasible without the use of tax increment<00:04:23.600><c> financing
• </c> the application to the low-inccome tax the application to the low-inccome tax credit<00:14:26.560
• </c> one of my favorite uh sales tax one of my favorite uh sales tax exemption<00:41:16.000><c> bills
• </c> bill will provide a sales and use tax bill will provide a sales and use tax exemption<00:43:39.440

Committee: Senate Taxes

Transcript Highlights:

• Another thing I mentioned is federal tax legislation: expiration of the Tax Cuts and Jobs Act.
• Our team—we are not tax experts.
• , and this is federal tax status.
• You also have state tax exemption.
• is federal tax status you also have state<00:53:43.760><c> tax</c><00:53:44.119><c> exemption</c><00

Committee: House Capital Investment