Transcript Highlights:

• sales tax revenue for the state.
• So yes, if we want to pay our meals tax online or if we're paying a fee, an excise tax, something to
• We pay 7% tax. So that increases the fees that we have to pay just to collect meals tax. We pay 7%.
• I don't think that necessarily, by saying they can't tax taxes and tip, that's within a Massachusetts
• That means our members are paying excise taxes, collecting meals tax, sales tax, and bottle deposits

Summary: The commission met to continue studying credit card payments, interchange fees, fraud, chargebacks, and the impact of card processing costs on small businesses, especially restaurants and retailers. Members heard extensive testimony from credit unions, retailers, restaurant owners, payment-industry representatives, and an airline trade group. Supporters of reform argued that swipe fees are a major and rising expense, that businesses are paying fees on sales tax and tips that are merely pass-through amounts, and that merchants have little negotiating power. Several restaurant and retail witnesses described thin margins, higher costs for card-not-present transactions, and chargebacks that they said usually favor cardholders and leave merchants absorbing losses and fees. Witnesses from the Cooperative Credit Union Association cautioned that state-level interchange regulation could reduce revenue used for fraud prevention, compliance, and member services, and could lead to higher rates or reduced access. Retail and restaurant representatives countered that fees have risen sharply, that statements are difficult to decipher, and that rewards programs and card-network pricing are subsidized by merchants and ultimately by all consumers. The Massachusetts Restaurant Association and independent operators urged legislation to bar fees on tax and tip portions of transactions and to allow businesses to pass along card fees if they choose, saying this would improve transparency and fairness and help keep small restaurants open. Other testimony came from the National Restaurant Association, which supported interchange reform and said modern point-of-sale systems can already separate tax and tip amounts, and from a payments-industry group that emphasized the broader economic benefits of digital payments and warned against state-by-state rules. Airlines for America opposed changes that could undermine airline credit card rewards programs. Commission members asked detailed questions about fee structures, card types, chargebacks, POS systems, and whether consumers paying cash are also affected. No votes or formal actions were taken at the meeting.

Transcript Highlights:

• The tax and tip interchange proposal is not a simple spreadsheet adjustment.
• In this case, I'm just mentioning sales tax from the equation.
• due, up to $1,000 for a tax filing period.
• It's a credit off of the sales tax that is legally due and owed to the state.
• Can Massachusetts, you know, you mentioned a state that does a tax credit.

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:

• This is a tax credit.
• So what this does is create two refundable tax credits, the local news printer income tax credit and
• Honorable members, everyone hates taxes, but a gas tax is actually as perfect a tax as you can get for
• When is a Cleanfield bill tax coming forward? Don't we have a Cleanfield tax coming this summer?
• We're going to be tax per gallon.

Bills: SB251 , SB150 , SB154 , SB73 , SB111 , SB172 , SB76 , SB181 , SB235

Committee: Senate Senate Tax, Business & Transportation

Transcript Highlights:

• It amends the transient accommodations tax rate and requires a $20 transient accommodations tax rate
• It amends the transient accommodations tax rate and requires a $20 transient accommodations tax rate
• It amends the transient accommodations tax rate and requires a $20 transient accommodations tax to be
• </c> Mahalo thank you next up we have tax Mahalo thank you next up we have tax Foundation<00:18:41.400
• </c><00:18:49.640><c> Foundation</c><00:18:50.120><c> of</c> yamachika tax Foundation of yamachika tax

Summary: The joint House Committee on Tourism and Committee on Water and Land heard HB 504, which would raise the transient accommodations tax by imposing a $20 nightly charge on stays booked with points, miles, or other rewards-program benefits, with revenues dedicated to DLNR for natural resource protection, management, and restoration. Supporters said Hawaiʻi faces major environmental funding shortfalls and that visitors should help pay for the lands and waters they enjoy. Testimony in support came from DLNR, the Climate Change Mitigation and Adaptation Commission, Care for Now Coalition, Hawaiʻi Ocean Legislative Task Force, Hawaiʻi Land Trust, The Nature Conservancy, Kuaʻulu, Mālama Puka, Resources Legacy Fund, and others, many citing visitor polling showing strong support for an environmental stewardship fee and the need for a dedicated funding source and community grants. Opposition or caution focused mainly on implementation and the tax structure. The Department of Taxation said the surcharge would create administrative difficulties because it would be hard to verify the value of points, miles, and similar bookings, and the Tax Foundation of Hawaiʻi said it supported the policy goal but not the funding source, warning that tourists have limited budgets and may choose other destinations. Some members also raised concerns about the $20 rate and administrative complexity, while others said the concept was creative but needed refinement. After discussion, the chair recommended passing HB 504 as HD1 with amendments, including noting DoTax’s concerns and changing the effective date for the surcharge to January 1, 2027. Both committees adopted the recommendation and passed the bill with amendments; one member in Water and Land voted with reservations, and several members were excused.

Transcript Highlights:

• break, a continued tax break in California for large-scale solar.
• If you're having an asset that's not having any tax revenue and then the law changes to bring in tax
• If you're having an asset that's not having any tax revenue and then the law changes to bring in tax
• However, ...to make tax filing and compliance easier for all Californians.
• Tax Board.

Committee: House Revenue and Taxation

Transcript Highlights:

• betting, and now that's tax revenue on the license holders and the platforms.
• Those charities that offer charitable gambling for tax relief.
• </c><00:04:07.840><c> revenue</c> getting a portion of the tax revenue getting a portion of the tax revenue
• </c> was Charities actually pay more in taxes was Charities actually pay more in taxes than<00:04:41.240
• Let’s get the benefit from the sales tax revenue that would be generated from it.

Transcript Highlights:

• The tax would impose costly burdens on all...
• Tax credits are allowed up to $5,000 to be received on the tax paid.
• You would have to; you need that for your taxes just like you do your other taxes.
• And they would be able to get a tax credit at the end of... able to get a tax credit at the end of the
• additional tax?

Bills: HB297

Committee: House Financial Services

Keywords: cash transactions, money transmission, regulatory compliance, criminal penalties, Alabama Securities Commission

Transcript Highlights:

• However, we lose a number of these vital community members to high taxes.
• AB 976 would establish a tax credit program to provide a non-refundable tax credit to small retailers
• Assembly Bill 976 will create a tax credit program modeled on the New York Commercial Security Tax Credit
• The New York tax credit, I believe, is $3,000.
• The New York tax credit, I believe, is $3,000.

Summary: The Assembly Committee on Revenue and Taxation met and announced that, under its suspense-file rules, every bill on the agenda would be referred to suspense because each had a fiscal impact. The chair also reminded attendees to submit position letters in advance for inclusion in the bill analysis. A quorum was established and the committee then heard six bills, all of which drew support testimony and no opposition testimony in the room. AB 814 would exempt law enforcement pensions from state income tax to encourage retired peace officers to remain in California and support recruitment and retention. AB 918 would create a targeted income tax exemption for pay earned by local first responders deployed under mutual aid during declared emergencies, with supporters saying it would help sustain disaster response and reward extraordinary service. Both bills were backed by police and public safety organizations and were referred to suspense. AB 976 would create a nonrefundable tax credit for small retailers in disadvantaged communities to help pay for security equipment in response to retail theft and violence; members discussed whether the bill should be broader and how it related to Proposition 36 and crime policy. AB 984 would allow state tax deductions for contributions to CalABLE accounts, with testimony from CalABLE representatives and families describing the program as an essential savings tool for people with disabilities. AB 1282 would create a deduction for out-of-pocket medical expenses up to $5,000 through 2030, and AB 838 would raise California’s renter’s tax credit from $60/$120 to $2,000 for eligible filers. Each of these bills was also referred to the suspense file, and the committee then adjourned.

Transcript Highlights:

• I will say that I learned about nonprofits and grants relative to tax credits, or compared to tax credits
• It doesn't expand tax credits. It doesn't create more tax credits, does it? That's correct.
• credits or tax abatement or free giveaways.
• This is not the right way to eliminate tax credits.
• This is not the right way to eliminate tax credits.

Committee: House Commerce

Transcript Highlights:

• The Special Committee on Property Tax Reform will now come to order.
• a bond or an issue as being no tax increase bond measure.
• Tax Commission.
• Right now, it's in the Senate Select Committee on Property Taxes and the State Tax Commission.
• In doing so, they ended up coming up with a tax abatement package. It's a 90% tax abatement.

Committee: House Special Committee on Property Tax Reform

Transcript Highlights:

• Relative to personal property tax, utility gross receipts tax, and occupational tax, we're not taking
• 18.240><c> tax,</c> receipts tax, and occupational tax, receipts tax, and occupational tax, we're<00:
• </c> tax, real estate in particular with tax tax, real estate in particular with tax delinquencies,<00
• , any new occupational license tax, utility gross receipts tax, removes excise tax as an option for local
• tax, utility gross receipts tax, removes excise tax as an option for local school boards, and does not

Summary: The House convened with prayer and the Pledge of Allegiance, established a quorum with 95 members present, excused absent members, and adopted a legislative citation honoring Dave Buzz Baker for his long career with WKYT and the UK Sports Network. The Senate clerk then reported several Senate bills passed by the Senate and requested concurrence. The House approved the journal and received committee reports advancing a wide range of bills on agriculture, banking and insurance, judiciary, licensing and regulations, education, and information technology, covering topics such as agricultural procurement, pesticide labeling, vehicle financial protection products, proxy advisory services, financial exploitation, status offenses, firearms liability protections, school administrator salaries, sick leave, school safety, and data privacy. The chamber then considered House Bill 468 on civil rights. The bill would update the Kentucky Civil Rights Act to align the definition of disability with the federal ADA, and it would remove the Kentucky Human Rights Commission’s adjudicative powers over employment and public accommodations disputes while preserving investigative functions. House Floor Amendment 1 was adopted; it removed language barring attorney’s fees, preserved local commissions’ investigative powers, authorized local commissions and private plaintiffs to file civil actions in circuit court, and extended the probable-cause determination period from 30 to 180 days. The bill, as amended, passed 72-22. House Bill 757, the session’s revenue bill, was then debated. Its sponsor described provisions including moratoriums on certain local school district taxes, Internal Revenue Code conformity, new taxes on data brokering, fantasy contests, and predictive markets, EV charging station inspection fees, elimination of some tax expenditures, Department of Revenue cleanup provisions, and process changes for inheritance tax, property tax delinquencies, and other measures. Members raised concerns that the bill would limit local school boards’ taxing options and could affect bonding and school construction; the sponsor said TIF-related provisions would sunset future participation, not existing projects, and that the bill had been developed with agency input. House Bill 757 passed 69-18. The House also passed House Bill 727, creating the Kentucky Education Placement Service System for teacher applicants and district job postings, by a vote of 94-0. The chamber then took up House Bill 776, a modernization of the Dental Practice Act, with changes to board authority, licensure renewal, hygienist and assistant rules, and telehealth standards; the sponsor noted an ownership-related issue and presented House Floor Amendment 1 for consideration, but the transcript cuts off before final action on that amendment and the bill.

Transcript Highlights:

• municipal tax AGDC title change; SCR 203; and it is returned for consideration.
• Speaker, the tax itself is calculated differently.
• Where the tax money goes is also different.
• More significantly, the S-corp tax provision was inserted on the Senate floor.
• Layering a new entity-level income tax on top of the property tax abatement and volumetric tax regime

Transcript Highlights:

• If a tax authority is governed by a joint sales and use tax commission pursuant to R.S. 47:337 or by
• So that would have to be an agreement made by the taxpayer and the taxing authority.
• And they need to have that right to be able to audit businesses for their sales tax.
• Tax Board and Renee Ellender Robbery with Louisiana Remote Sales Tax Commission for information if requested
• “They want to collect their sales tax.

Summary: The Ways and Means Committee met on May 5, 2026, and first considered Senate Bill 436 by Senator Cloud, which revises how annual aviation fuel estimates are calculated for the Aviation Trust Fund. Senator Cloud explained that the fund supports airport and aviation projects and is used to draw down federal matching dollars, but its credited amount has remained flat for years despite changing fuel sales. The committee adopted a set of amendments allowing DOTD’s Office of Multimodal Commerce to use federal and other public data sources, requiring annual sales tax collection reports from the Department of Revenue, and making a technical change. The bill was then reported favorably as amended, with several supporters’ cards entered into the record. The committee next took up House Bill 1039 by Representative Desotel, dealing with local sales and use tax audit procedures. Desotel said the bill was intended to improve fairness, transparency, and consistency in local audits, especially where businesses face multiple simultaneous audits by different parishes. A nine-amendment set was offered; after discussion, the committee adopted all amendments except Amendment 4, which would have required private auditing firms to be domiciled in Louisiana, and authorized staff to make technical changes. Members raised concerns about whether the bill could unintentionally encourage delays in audits and about whether audits in one parish could trigger audits in others. Desotel said the goal was to add guardrails without harming parish taxing authority, and the bill was reported as amended. Several witnesses and committee members spoke in support of stronger limits on repeated parish audits, describing the burden on businesses and the need for a more uniform process. Support cards were read into the record from multiple individuals and organizations, including the Louisiana Retailers Association and NFIB. Senate Bill 423 was then voluntarily deferred, and the committee adjourned after no further business.

Transcript Highlights:

• A tax cut for whalers. And now we're learning about a gambling tax.
• A tax cut for whalers. into the bill. A tax cut for whalers.
• - and middle-class families ever, with no tax on tips, no tax on overtime, and tax breaks for seniors
• tax rate.
• </c> negative impacts of high tax rates. negative impacts of high tax rates.

Transcript Highlights:

• You can't have the sales tax exemption and the property tax exemption.
• You can't have the sales tax exemption and the property tax exemption.
• have more tax cuts.
• We could reduce this income tax rate from 5.35.
• Yes, Chairman, Philip Johnson, Idaho State Tax Commission.

Committee: House Revenue and Taxation

Transcript Highlights:

• or a tax increase, we wanted to make sure for Chair Lente and I that that tax was equitable and that
• is regressive because we tax at the wholesale and we tax by volume. not by the value of the product
• This is a regressive tax. I don't want to raise a regressive tax. I want to reimagine how we tax.
• I don't think raising taxes just to raise taxes does the job because we don't know what the job is.
• The World Health Organization recommends increasing alcohol taxes and why this is back to taxing.

Committee: House House Government, Elections & Indian Affairs

Transcript Highlights:

• rates and providing clear guidelines for what is taxed, who is taxed, and when it's taxed.
• rates and providing clear guidelines for what is taxed, who is taxed, and when it's taxed.
• rates and providing clear guidelines for what is taxed, who is taxed, and when it's taxed.
• rates and providing clear guidelines for what is taxed, who is taxed, and when it's taxed.
• rates and providing clear guidelines for what is taxed, who is taxed, and when it's taxed.

Transcript Highlights:

• </c> TCGA the tax cuts and jobs act of 2017. TCGA the tax cuts and jobs act of 2017.
• </c> there are certainly a child tax credit. there are certainly a child tax credit.
• tax credit?
• earned income tax credit.
• earned income tax credit.

Committee: House Ways and Means

Transcript Highlights:

• , property tax under attack.
• taxes.
• Speaker, your income tax decrease, sales tax increase plan.
• So if it's just like it is now, you're not lowering taxes, right? I'm not lowering taxes.
• And our tax rate used to be at 6% for income tax for most Missouri.

Transcript Highlights:

• I've testified before on the disabled veterans' property tax exemption, and it's a property tax exemption
• our 32-cent tax rate this past year.
• Currently, older vertical wells benefit from a tax break under the Enhanced Oil Recovery Tax Incentive
• collections, not to mention the long-term severance tax benefits. ...and sales and property tax collections
• , sales taxes, corporate taxes, making Texas an even more attractive state for both business and investment

Bills: SB524 , SB782 , HB42 , HB 1056 , HB2894 , HB3033 , HB3474 , HB3594 , HB4738 , HB5246 , HB42

Committee: Senate Finance

Summary: The committee heard Senator Flores lay out the committee substitute for HB 2894, which would expand state reimbursement eligibility for local governments disproportionately affected by the disabled veterans homestead exemption. Flores said the bill would add certain municipalities in Bell, Coryell, and Lampasas counties if lost ad valorem tax revenue equals or exceeds 10% of general revenue, while existing recipients would remain under the current 2% threshold. Lampasas and Bell County officials and the City of Killeen testified in support, describing significant revenue losses and urging adequate funding. One witness, Howard Avery, argued any reimbursement should be counted as property tax revenue for voter-approval rate purposes to avoid a windfall. The committee later adopted the substitute and reported the bill favorably, with one nay. The committee also heard SB 782, which would create a temporary severance tax exemption for restimulated inactive oil and gas wells, intended to encourage investment in mature wells. The Comptroller explained the revised fiscal note as effectively zero because the wells are currently marginal and not generating meaningful tax revenue, while industry witnesses said the bill could extend well life, support local economies, and reduce orphan-well liabilities. Public testimony was supportive, and the bill was left pending. Members then heard HB 3033, a DPS-related grant program funded by voluntary $3 donations on driver’s license and ID applications to support nonprofits aiding injured or fallen DPS officers and their families, including memorial highway signs. The DPS Officers Association supported the bill, citing existing foundation assistance and the need for a steady funding stream. The committee later reported the bill favorably. The committee also considered SB 524, which would permanently extend the franchise tax and fee exemption for qualifying veteran-owned businesses for their first five years; testimony from a veteran business owner and veterans advocates supported the measure, and the committee adopted the substitute and reported it favorably. Additional measures were laid out and left pending or voted out: HB 3594, a local San Antonio retiree health care fund bill with agreed changes for contributions, spouse benefits, and remarriage rules, was supported by stakeholders and reported favorably; HB 4738 would repeal small administrative fees tied to certain loans and was reported favorably; HB 42 on HEAF funding and HB 5246 on the Texas Space Commission were heard and left pending. The committee also reported HB 3474, a cleanup bill for the Pension Review Board’s investment performance review schedule, and HB 2802, the Austin firefighter retirement fund bill, both favorably. Finally, the committee took up HB 1056, which would allow gold and silver held in the Texas Bullion Depository to function as legal tender through debit-card transactions. Supporters framed it as a way to use hard assets and expand financial options, while bankers and some senators raised major operational, consumer-protection, tax, and constitutional questions; the bill remained under discussion as testimony began.