Video & Transcript : 'Tax Court' :

Page 77 of 500
ND

North Dakota 2025-2026 Regular Session

Tribal and State Relations Committee May 13th, 2026

Transcript Highlights:
  • and business taxes and excise taxes.
  • Three Supreme Court cases and plenty of lower court cases.
  • living on the Navajo Reservation, and the Supreme Court said the state could not tax her income.
  • The tax base of the county.
  • They had 30% of their tax base was tax exempt. 30% of their tax base was tax exempt, and there were some
Summary: The committee met at Spirit Lake Tribe and first heard welcoming remarks and introductions from tribal leaders and program directors. Chairwoman Street and other tribal representatives outlined a range of concerns and requests for state action, including taxation of reservation lands, support for non-beneficiary students at the tribal school, homelessness funding, Indian-managed health care, gaming and e-tabs, Feather Alert improvements, industrial farming near waterways, tourism, and better state-tribal consultation. Committee members responded that the meeting was intended to improve understanding and communication, and several members suggested future legislation or resolutions could be used to advance some of the issues. The tribe also offered to provide training on treaties, IHS 638, and compact services to legislators and staff. A major portion of the discussion focused on Spirit Lake fish and wildlife jurisdiction and the lake boundary. Tribal representatives asked for an MOU or co-stewardship agreement with the state to clarify hunting and fishing rights, recognize tribal licenses, and reduce recurring disputes over “gray areas” on the reservation and lake. Committee members discussed whether to draft a bill or resolution directing the executive branch and state agencies to negotiate such an agreement, and asked that North Dakota Game and Fish be invited to a future meeting. Related concerns included aquatic nuisance species prevention, with both sides agreeing that more aggressive boat inspection and cleaning measures would be beneficial. The committee also discussed taxation and county relations. Tribal leaders raised concerns about county resistance to fee-to-trust transfers and about property and vehicle taxation affecting members living on or near reservation lands. Committee members and tribal counsel reviewed federal treaty principles and court cases, and one member noted that the committee had previously taken no formal action on similar issues. Later, Benson County’s tax equalization director explained how the county values taxable land, handles inundated land applications, and tracks land coming off the tax rolls when the tribe repurchases acreage. The discussion ended with a presentation from the president of Sisseton Wahpeton College, who described the college’s programs, economic impact, and funding needs, followed by an HHS presentation on 1115 Medicaid waivers and the IMD exclusion as the committee moved to its next topic.
MO

Missouri 2026 Regular Session

Emerging Issues Feb 9th, 2026

Emerging Issues

Transcript Highlights:
  • So for the most part, this tax credit, you can currently do up to 50% of your state tax liability.
  • I regularly work with tax.
  • So for the most car's tax credit, you can currently do up to 50% of your state tax liability.
  • I regularly work with tax.
  • But there are actually other times that the courts, including the United States Supreme Court, upheld
TX

Texas 89th Regular

Senate Session Mar 24th, 2025

Texas Senate Floor Meeting

Transcript Highlights:
  • Senate Bill 2068 by Bettencourt relates to the Tax Administration for property tax protests and appeals
  • judge, court administration training, and the compensation of certain positions.
  • statutory probate court in Hidalgo County to Jurisprudence.
  • court to Local Government.
  • Senate Bill 2158 by Flores relates to taxes imposed on...
Bills: SCR8 , SCR24 , SCR25 , SB1 , SB65 , SB315 , SB371 , SB372 , SB379 , SB400 , SB402 , SB406 , SB427 , SB487 , SB502 , SB509 , SB535 , SB610 , SB707 , SB740 , SB761 , SB840 , SB875 , SB893 , SB918 , SB925 , SB965 , SB987 , SB990 , SB995 , SB1006 , SB1018 , SB1073 , SB1106 , SB1121 , SB1194 , SB1253 , SB1300 , SB1343 , SB1362 , SB1379 , SB1447 , SB1532 , SB1555 , SJR36 , SJR12 , SJR57 , SCR25 , SCR22 , SCR12 , SCR24 , SCR8 , SB565 , SB372 , SB765 , SB62 , SB666 , SB707 , SB888 , SB687 , SB847 , SB1248 , SB740 , SB14 , SB1006 , SB504 , SB925 , SB1121 , SB995 , SB857 , SB305 , SB296 , SB284 , SB815 , SB1379 , SB1300 , SB1497 , SB1499 , SB1498 , SB65 , SB241 , SB304 , SB402 , SB621 , SB1023 , SB1024 , SB1106 , SB686 , SB112 , SB371 , SB204 , SB400 , SB609 , SB1447 , SB670 , SB502 , SB427 , SB850 , SB854 , SB413 , SB1555 , SB1362 , SB1346 , SB1033 , SB1220 , SB1073 , SB810 , SB987 , SB1539 , SB893 , SB447 , SB875 , SB406 , SB509 , SB985 , SB965 , SB1119 , SB1505 , SB24 , SB1194 , SB1253 , SB1215 , SB1532 , SB1302 , SB856 , SB650 , SB583 , SB673 , SB840 , SB213 , SB681 , SB1172 , SB1252 , SB378 , SB610 , SB918 , SB1343 , SB608 , SB487 , SB955 , SB957 , SB988 , SB990 , SB1019 , SB1021 , SB1120 , SB251 , SB958 , SB535 , SB761 , SB1 , SB541 , SB315 , SB379 , SB1018 , SB1737 , SB266 , SB1415 , SB1527 , SB125 , SB599 , SB1330 , SB53 , SB916 , SB896 , SB1352 , SB973 , SB785 , SB710 , SB472 , SB1450 , SB1502 , SB1566 , SB414 , SB1062 , SB1547 , SB961 , SB1038 , SB513 , SB578 , SB711 , SB746 , SB942 , SB1404 , SB1448 , SB1738 , SB108 , SB8 , SB318 , SB507 , SB533 , SB689 , SB1026 , SB1349 , SB1355 , SB1433 , SB1434 , SB1596 , SB1403 , SB1198 , SB1146 , SB763 , SB667
CA

California 2025-2026 Regular Session

Senate Local Government Committee Mar 18th, 2026

Local Government

Transcript Highlights:
  • The Supreme Court has recognized the possibility of that.
  • clearly imposes... tax increase, but this clearly imposes district tax their ability to raise half a
  • And you are insisting that's not a tax.
  • It is not a tax, but you are authorizing the ability to tax that amount, half a percent above the cap
  • In fact, this is not directly increasing the tax, but however, this bill is authorizing to tax more.
WA
Transcript Highlights:
  • JLARC are the review of tax preferences.
  • As an example, whether or not a tax policy increases state revenue... ...tax policy increases state revenue
  • improve the performance of tax preferences.
  • That table would evaluate a tax preference statement on four criteria.
  • of the tax preference and on the performance metric and the subsequent JLARC... ...on use of the tax
Summary: The Joint Legislative Audit and Review Committee met on January 7, 2026, approved the December minutes, and adopted an amended work plan. Staff proposed moving the drug takeback program sunset review up to 2026 and delaying the thermal energy network pilot review to 2028, which would free capacity for new studies. Members also noted bills that would eliminate two recurring JLARC reports, including one on unemployment insurance training benefits and one on lodging tax revenue reporting. The committee then discussed JLARC’s own performance measures and a pilot approach for evaluating tax preference performance statements in fiscal notes. Staff said JLARC will begin surveying members and the full legislature on satisfaction, track invitations to present to other committees, monitor recommendation resolution rates, staff retention, on-time report delivery, peer review results, and national recognition. For tax preference reviews, staff proposed a standard rubric to assess whether performance metrics match policy goals, are measurable, use reliable data, and allow enough time for evaluation; members generally supported the effort. Staff also outlined planned changes to public records reporting, including allowing agencies to opt out of tracking low-volume metrics, targeted outreach to nonreporting agencies, better data validation, clearer online guidance, and a survey of public records officers. The main audit presentation was a preliminary report on ignition interlock device compliance and monitoring. JLARC found that about 41% of drivers required to install devices had done so, with installation rates rising sharply with income; half of affected drivers earned less than $28,000 a year, and the typical annual device cost was about $2,700. Staff said the state’s financial assistance program has limited reach and lacks clear goals, performance measures, and coordination between the Department of Licensing and State Patrol. They recommended that the agencies formalize their roles and develop a coordinated strategy to improve installation rates. State Patrol and Licensing said they support the findings, described recent outreach pilots, and said they would work on a management plan and possible expansion of outreach efforts. JLARC also presented an expedited preliminary report on the drug take-back program’s fee setting and expenditures. Staff concluded that the current fee design limits the Department of Health’s ability to recover oversight costs and that public reporting of oversight expenditures would improve transparency. They recommended that DOH publicly report its oversight activities and that the legislature amend the fee structure to remove the cap tied to program operator expenditures. DOH agreed the current structure does not fully recover costs and said it would support a statutory change. The committee adjourned after noting its next regular meeting is scheduled for April 8, 2026.
WA
Transcript Highlights:
  • I know they'll hail it as a higher-earnings tax, but as I read it, this is a tax that starts with a certain
  • reductions of regressive taxes currently in place in Washington, almost no tax reduction of any means
  • But, you know, while this one is framed as a tax on millionaires, it's only a tax on millionaires this
  • sales tax or targeting exemptions like sales tax on diapers or sales tax on prepared food.
  • to the solid waste tax.
Summary: Senate and House Republican leaders used the media availability to focus heavily on affordability and to criticize a newly unveiled Democratic income tax proposal. Leaders John Braun, Drew Stokesbary, and others argued the bill would function as a broader income tax, harm small and medium-sized businesses, include a marriage penalty, deny loss carryforwards, and ultimately raise costs for Washington residents. They also said the proposal would do little to offset regressive taxes and would not meaningfully improve affordability. In response to questions, they said the bill was a non-starter for Republicans and warned it could contribute to business and household outmigration. Republicans also highlighted a range of other bills they said would increase costs or worsen public safety, including proposals related to insurance, tires and 6PPD, textiles, local taxes, social media, cigarettes, and solid waste. They criticized housing-related bills on homelessness and camping near schools and parks, saying they could limit local control and expose cities to lawsuits. On public safety, they said Democratic leaders were not advancing Republican-backed bills on sexually violent predators, family safety, and related issues. Braun also said his bill on oversight of NGOs and suspected fraud had a good hearing and remained a priority, while Republicans said they were watching fraud-related bills and a SNAP-related bill on restricting purchases of unhealthy foods. The leaders said they were holding listening sessions on the initiatives because they believe the legislature must give them precedence, and they said they invited both supporters and opponents to participate. They also discussed Senate Bill 602 on automated license plate readers, saying it had bipartisan support in committee but still faced concerns from cities, counties, and law enforcement. On the governor’s statement that he could not support the income tax proposal as written, Republicans said it showed there may be room for negotiation within the Democratic side, but they doubted Republicans would be included in those talks. No votes were taken during the media availability.
MO

Missouri 2026 Regular Session

Special Committee on Intergovernmental Affairs Mar 4th, 2026

Special Committee on Intergovernmental Affairs

Transcript Highlights:
  • Well, the ticket has a court date, so then they're missing the court date.
  • Some stats from my court alone show that between 32 and 42% don't appear in court.
  • Municipal courts just want the same tools that the circuit court has.
  • I don't show up to court. You issue me a new court date. I don't show up again.
  • You pay court costs. Those court costs today are $65 when you add them all up.
MO

Missouri 2026 Regular Session

Special Committee on Property Tax Reform Jan 13th, 2026 at 12:00 pm

Special Committee on Property Tax Reform

Transcript Highlights:
  • property taxes?
  • or consumption tax, Someone like my counties, when we talk about a sales tax or consumption tax or anything
  • Tax Commission, the District Court, and the Western District Court of Appeals.
  • If you appeal these to the circuit court or the Court of Appeals, those courts have the ability to award
  • Because frankly, the courts, they don't want to be bogged up with a bunch of tax appeal cases that they
WA

Washington 2025-2026 Regular Session

House Appropriations Feb 23rd, 2026

Transcript Highlights:
  • at local courts.
  • Court staff are the core of our juvenile courts.
  • Court staff are the core of our Juvenile Court Early Intervention Program.
  • Court Judges Association.
  • can support court staff.
Summary: The House Appropriations Committee held a public hearing on proposed substitute House Bill 2289, the House operating budget. Budget staff Mary Monroe gave a detailed overview of the proposal’s near general fund outlook, reserve levels, major revenue assumptions, and major spending and savings items. She highlighted assumed revenue from capital gains and a proposed “millionaires tax,” a transfer from the budget stabilization account, administrative reductions across agencies, and several major policy shifts, including changes affecting Working Connections Child Care, K-12 education, higher education, long-term care, behavioral health, wildfire response, and state employee compensation. Members then asked questions, including about the higher education building account/operating fee swap and its interaction with the capital budget and Climate Commitment Act funds. The committee also announced amendment deadlines for the budget process. The bulk of the meeting was public testimony, with many speakers generally supporting or opposing specific parts of the budget. Supportive testimony praised funding for wildfire prevention, public health, reproductive health, civil legal aid, the Poison Center, some higher education institutions, and certain disability and child welfare services. Many speakers urged restoration or protection of funding for K-12 education, especially transition to kindergarten, local effort assistance, bus depreciation, and Running Start; others opposed cuts to child care, early learning, public defense, long-term care, adult day and home care services, occupational/physical/speech therapy for Medicaid patients, and community and technical colleges. Several local government, health, and nonprofit representatives also asked the committee to preserve public works, homelessness, energy assistance, environmental justice, and recovery/diversion programs, while some business and public safety groups sought continued funding for organized retail crime prevention and related initiatives. No votes were taken during the hearing. The committee recessed briefly and later resumed with virtual testimony, where additional witnesses repeated concerns about education cuts, long-term care, health care access, disability services, dispute resolution, early childhood programs, and the need for ongoing or increased funding in those areas.
FL

Florida 2026 Regular Session

FL House Floor Session - 2026-02-17 (1:00PM Session)

Florida House Floor Meeting

Transcript Highlights:
  • rather than in federal court.
  • Federal court doesn't have a juvenile program.
  • And I do worry, too, about the tax shift.
  • Collector collected $17.126 million in local business tax receipts.
  • removed from property taxes and also business taxes, funding has to come from somewhere.
Summary: The House opened with prayer, a moment of silence for the Reverend Jesse Jackson and Joseph Di Alessandro, the Pledge of Allegiance, and announcements confirming a quorum. Members also adopted the special order report and recognized several guests in the gallery, including former Speaker Dan Webster and law enforcement and civic visitors. The chamber then moved through a long special-order calendar of bills, mostly on third reading, with several measures passing unanimously or by wide margins. Among the bills considered were measures on civil procedure and estates, including C.S. HB 1407 on commencement of civil actions, HB 895 on trustee settlement and discharge, C.S. HB 1337 on estates, HB 131 on curators of estates, and C.S. HB 351 on concurrent legislative jurisdiction over military installations. The House also passed C.S. HB 441 on conservation lands, which would lengthen notice and increase transparency for land swaps involving conservation property, and C.S. CS HB 919 on commercial service airports, which created a statutory definition for major airports and preempted local naming authority for several airports. HB 919 drew extensive debate over the proposed naming of Palm Beach International Airport after President Donald J. Trump, with amendments to delay or alter the naming failing before the bill passed. Other bills approved included HB 409 requiring K-12 schools to observe Veterans Day, CS HB 461 allowing certain students to volunteer at polling places for community service hours, CS HB 1115 creating grants for genetic counseling education, HB 569 revising forensic client services, CS HB 505 regulating virtual currency kiosks to address fraud, and HB 271 on foreign and alien bail bond insurers. The House also passed HB 191 on re-employment assistance eligibility verification after extended questioning about its effects on benefits, appeals, and suitable work standards. One bill, CS HB 243 on electric bicycles, was temporarily postponed, and CS HB 1073 on school districts was also postponed.
CO

Colorado 2026 Regular Session

Colorado House 2026 Legislative Day 108 May 2nd, 2026

Colorado House Floor Meeting

Transcript Highlights:
  • </c> child tax credit, earned income tax child tax credit, earned income tax credit,<02:29:47.359><c>
  • So, this is a tax. tax. tax.
  • new taxes, this new tax tax these new taxes, this new tax revenue<03:15:18.800><c> program,</c><03:15
  • The feds raise taxes. We get more taxes. The feds raise taxes.
  • And the courts did find that the purpose of the change was not to raise taxes, and the change that was
HI
Transcript Highlights:
  • Tom Yamach for the Tax Foundation.
  • tax is a reasonably good idea.
  • tax is a reasonably good idea.
  • </c><04:32:07.439><c> um</c> the district court for the Kona Court um the district court for the Kona
  • Court.
Committee: House Finance
AR

Arkansas 2026 Regular Session

SENATE CONVENES Apr 21st, 2026

Arkansas All Floor Meeting

Transcript Highlights:
  • The sales tax collected would go into a fund, and then once that fund from local, that sales tax had
  • We're still in federal court on it.
  • None of them got sued in court.
  • None of them got sued in court.
  • That's what the court said.
AZ

Arizona 2026 Regular Session

02/25/2026 - Senate Floor Session

Arizona Senate Floor Meeting

Transcript Highlights:
  • This bill amended our tax laws, and our tax laws need much further amending, and that's why I tried to
  • tax exemption for data centers.
  • So this fellow was disbarred from multiple federal courts.
  • school tax credits.
  • HB 2016, tax returns late filing penalties; Finance.
KY

Kentucky 2026 Regular Session

Senate Legislative Session Day 39 (3-4-26)

Kentucky Senate Floor Meeting

Transcript Highlights:
  • President. assembly, representatives of the court, assembly, representatives of the court, and<00:09:
  • Okay, I'm not a big fan personally of inheritance taxes or estate taxes.
  • </c> beneficiaries who can inherit tax-free. beneficiaries who can inherit tax-free.
  • The tax code did that.
  • The tax code did that.
WV
Transcript Highlights:
  • Well, I called Labor and Labor sent me over to tax and tax sent me over at this place, and I just called
  • To be tackled sort of at the Supreme Court or the circuit court level on a myriad of topics.
  • taxes, That when property is sold over taxes, over the price of taxes, the original landowner can apply
  • You would send equivalent of the tax dollar, the tax amount to the county.
  • above and beyond the tax.
Summary: The Senate Finance Committee met with a quorum, approved the minutes from the prior meeting, and heard budget presentations from the Secretary of State, the Attorney General, and the State Auditor. The Secretary of State’s office described its FY27 budget, emphasizing efficiency gains from technology, election security work, and business services. It said it is operating with fewer staff than a decade ago, but rising costs and outdated statutory fees are creating deficits in service of process and other operations. The office asked the committee to consider either increasing fees or allowing it to retain a larger share of business-service revenue, and it also proposed creating an Office of Entrepreneurship to help small businesses navigate state government, grants, permits, and related services. Committee members questioned the Secretary of State’s office about fee increases, the current 50-50 split of certain revenues with general revenue, and whether the proposed entrepreneurship office would duplicate existing services. The office said it would complement, not replace, Commerce, SBDC, or grant programs, and would report metrics and policy recommendations to the legislature. The Attorney General then requested a one-time $2 million special revenue appropriation to hire additional lawyers and support staff, citing increased litigation, federal and state legal work, and the need to defend new laws. He also discussed embedded DMV lawyers handling DUI revocation hearings and said the arrangement costs the office just over $200,000. The State Auditor reported that his office is largely self-funded through special revenue and said he wants to reduce reliance on general revenue over time. He highlighted savings from renegotiated leases and an open government contract, discussed the need for more auditors in the Chief Inspector’s Division, and described fraud recovery and P-card operations. A major topic was delinquent land sales: the auditor said the office sold about 17,000 parcels last year and believes online bidding and better marketing could generate substantially more revenue, with the surplus potentially shared among counties, the state, and other programs. Members also asked about securities fee changes, fairness hearings, fire department audits, IT/cybersecurity, and how surplus proceeds from delinquent land sales should be handled. The committee adjourned after the presentations and questions.
FL

Florida 2026 Regular Session

Senate in Session Mar 11th, 2026

Florida Senate Floor Meeting

Transcript Highlights:
  • So I understand that it prevents a carbon tax. It creates a carbon tax prevention.
  • kind of taxes.
  • And gas taxes and no other kind of taxes.
  • Again, it relates to taxes. There's a lot of tax policy that goes into the tax package.
  • It is germane to the tax package.
LA

Louisiana 2026 Regular Session

Senate May 31st, 2026

Louisiana Senate Floor Meeting

Transcript Highlights:
  • Then two juvenile court judges will be reduced, and two municipal and traffic court judges.
  • You piqued my interest on the tax part. Are we giving taxing authority to this district?
  • No, this is related to collecting taxes, not giving any taxing authority.
  • It's collecting a fine via a taxing vehicle. But this is a— is this a historic? A taxing vehicle.
  • through the tax lien sale.
Summary: The Senate met with 29 members present, heard a prayer and national anthem presentation, and approved the journal without objection. The chamber then received multiple messages from the House on conference committee reports and concurrence actions, and took up a long calendar of Senate resolutions and House/Senate bills returned from the House with amendments. Several resolutions were adopted without objection, including commendations and requests for reports or studies, while others were left over or returned to the calendar. The Senate concurred in or adopted amendments on a series of bills covering registrar compensation (SB 25), broadband administration and reimbursement (SB 80), school safety master key boxes (SB 132), dental coverage for cancer treatment (SB 155), paid parental leave for educators (SB 157), election supervisor compensation days (SB 202), water utility service line replacement funding (SB 228), weight management services through the Office of Group Benefits (SB 250), medical debt protection (SB 414), Medicaid coverage of weight-loss medication (SB 443), and design-build authority for vertiport facilities (SB 513). It also adopted a House concurrent resolution urging backup motors for the St. Claude Avenue Bridge (HCR 32). One bill, SB 479 on removal of certain judges, had its amendments rejected and was sent to conference. The chamber then considered conference committee reports on several measures. Reports were adopted on SB 312 (labor organization dues and fees), SB 208 (veterans services and VA-related restrictions), SB 382 (workers’ compensation advisory council and reimbursement schedule timing), SB 389 (agent and athlete registration and fee review), and multiple House bills including HB 359 (party primary qualifying rules), HB 368 (New Orleans historic preservation lien procedures), HB 468 (wholesale residential real estate definitions), HB 552 (DWI-related responsive verdict language), HB 732 (motor vehicle fines/fees and hybrids), HB 870 and HB 1236 (pharmacy benefit manager and insurance provisions), and HB 1117 (prescription period issues). HB 210 on retroactivity was also adopted after debate. Several conference reports were temporarily passed over or returned to the calendar, including HB 953, and the Senate adjourned to reconvene the next morning for final work.
US

US Federal 2025-2026 Regular Session

US House Floor Proceedings (Tuesday, June 30, 2026)

US Federal House Floor Meeting

Transcript Highlights:
  • Speaker, I rise today one week after the Supreme Court decision to end the Supreme Court decision to
  • Litigators are standing up for our community from local district courts to the Supreme Court.
  • That means in nine budget years, 31% of every tax dollar that's paid, every tax dollar it's paid.
  • This is income tax. This is, um, payroll taxes. This is, um, tariffs. This is... Taxes.
  • So you may have a lower tax rate, but because the A lower tax rate, but because the economy is bigger
ND

North Dakota 2026 1st Special Session

Tribal and State Relations Committee May 13th, 2026

Tribal and State Relations Committee

Transcript Highlights:
  • and business taxes and excise taxes.
  • tribes at all, or just motor tax, like the motor vehicle tax?
  • I'm going to say that states aren't allowed to tax... ...tax.
  • As a Navajo Indian living on the Navajo Reservation, the Supreme Court said the state could not tax her
  • They had 30% of their tax base was tax exempt. 30% of their tax base was tax exempt, and there were some
Summary: The committee met at Spirit Lake Tribe and heard an extended discussion with Spirit Lake tribal leaders and program directors about government-to-government relations with the state. Chairwoman Street and others outlined a number of concerns and requests, including taxation of tribal and trust lands, state school support for non-beneficiary students, homelessness services, Indian-managed health care, gaming/e-tabs, the Feather Alert system, industrial farming near waterways, tourism and cultural issues, and the need for more consistent tribal consultation. Committee members responded that many of these issues had previously been passed along without direct action, and several members emphasized the committee’s role in education, communication, and preparing possible legislation or resolutions for the next session. Tribal representatives also offered to provide training on treaties, IHS 638, and compact services to help legislators better understand tribal jurisdiction and billing issues. A major portion of the meeting focused on Spirit Lake Fish and Wildlife concerns, especially jurisdictional “gray areas” around hunting and fishing on the reservation, recognition of tribal licenses, and the boundary of the reservation around Spirit Lake/Devils Lake. Tribal officials said they wanted a co-stewardship agreement or MOU with the state to clarify jurisdiction, improve cooperation, and address invasive species and aquatic nuisance species. Committee members discussed whether to draft legislation or a resolution directing the executive branch and state agencies to negotiate such an agreement, and they asked for further input from the North Dakota Game and Fish Department at a future meeting. The committee also discussed county involvement in land status changes and trust land issues, with Spirit Lake leaders describing a past Benson County resolution that tried to block fee-to-trust transfers and saying it was later rescinded. The committee then heard from Benson County tax equalization director Randy Thompson, who explained how the county values land and handles tax-exempt, inundated, and fee-to-trust parcels. Members asked about the impact of tax-exempt lands on county services and discussed prior legislation that helped counties with large tax-exempt bases. The committee also received a presentation from Dr. Steven Smith of Sisseton Wahpeton College, who described the college’s programs, economic impact, and funding needs, including support for non-beneficiary students and workforce training. Members asked about expanding tribal college education into correctional settings, and Smith said the idea was worth exploring through the tribal college system. Finally, HHS interim medical services director Christoph Framing presented remotely on 1115 Medicaid waivers and the IMD exclusion, explaining current state funding mechanisms for inpatient and residential behavioral health services and the bill draft directing HHS to pursue a waiver for IMD payments.