Transcript Highlights:

• The program is income-based.
• As you know, Arizona income tax starts with federal adjusted gross income.
• point for calculating Arizona income tax.
• Years in income tax.
• as a starting point for Arizona income taxes.

Committee: Senate Senate Finance Committee of Reference

Summary: The Senate Finance Committee heard a series of bills, many dealing with cryptocurrency and tax administration. SB 1042 would allow certain state retirement and treasury funds to invest up to 10% in virtual currency; SB 1043 would let state agencies accept cryptocurrency payments; SB 1044 and SCR 1003 would exempt virtual currency from property tax, with SB 1044 contingent on voter approval of the referral. All four measures advanced on 4-3 votes, with Democratic members largely opposing them as risky, speculative, and favoring wealthy crypto interests. The committee also considered SB 1221, which would require the Department of Revenue to notify legislative tax chairs before adopting a new tax interpretation or application that would adversely affect taxpayers and to testify if a hearing is held. Supporters framed it as transparency and good governance, while opponents worried about added red tape and administrative burden. The bill passed 4-3. Another major item, SB 1142, would opt Arizona into a new federal scholarship tax credit program administered through certified scholarship-granting organizations; supporters said it would expand scholarship opportunities for public, charter, private, and homeschool students, while opponents argued it would deepen inequities, lack accountability, and divert resources from public schools. That bill also passed 4-3. A lengthy discussion followed on the Department of Revenue’s press release about tax conformity and the governor’s executive order. DOR explained that the forms were issued assuming conformity with federal changes, including the standard deduction and certain below-the-line adjustments, and said taxpayers generally should file on time but may need amended returns if the Legislature later changes the law. Members pressed DOR on the cost and clarity of the guidance, with estimates that widespread amendments could cost the department about $20 million. Finally, the committee heard SB 1254, which would require both grantor and grantee signatures on real property conveyances before recording; county assessors said it would reduce deed-fraud risk and fix recording gaps. County officials from Maricopa and Mohave supported the bill.

Transcript Highlights:

• to bring these systems to every neighborhood, we've created enhanced incentive offerings for low-income
• SMART 2.0 relied on economic analysis from 2017 to create incentive levels.
• At its highest level, what Solar App is really doing is taking inputs from the installer.
• Also, as Hannah alluded to, we're doing work at the state level as well.
• Another aspect is low-income housing; multifamily low-income housing would be available for them to also

Committee: Senate Senate Committee on Climate Change and Global Warming

Keywords: 995, all

Summary: The hearing focused on ways Massachusetts can accelerate solar deployment, lower costs, and preserve reliability as electricity demand rises and federal support for solar and other renewables changes. Chair Creem opened by emphasizing solar’s role in meeting climate mandates and peak demand, citing June heat-wave data showing behind-the-meter solar reduced wholesale prices and saved ratepayers money. Commissioner Elizabeth Mahoney of DOER said Massachusetts has grown from 3 MW of solar in 2008 to 3.5 GW today, highlighted SMART 3.0 as a flexible, evergreen incentive program, and said DOER is working on updated rates, interconnection reforms, flexible interconnection, net crediting, and a petition to the DPU to speed implementation. She also said Massachusetts joined the lawsuit over canceled federal Solar for All funding. Committee members and witnesses discussed several policy changes to speed projects before federal tax credits expire, including automated permitting, remote inspections, faster interconnection, and changes to caps on municipal and regional solar development. Senator Barrett pressed Mahoney on whether the 10 MW municipal cap and regional caps should be lifted, and on whether the state should increase its solar tax credit to offset the loss of the federal residential credit. Mahoney said the municipal cap should be revisited and that interconnection cost allocation and other market issues need to be worked out before lifting broader caps. She also said DOER is open to automated permitting and is already developing a permitting portal under the 2024 climate law. Industry and advocacy witnesses largely supported streamlining measures. Sunrun’s Bronte Payne urged removal of a proposed requirement that all net-metered facilities enroll in SMART, and recommended automated permitting, remote inspections, flexible interconnection, better hosting-capacity information, consumer protections, and continued support for Connected Solutions and virtual power plants. Permit Power’s Hannah Bernbaum and Solar App’s Matthew McAllister argued that smart permitting and remote inspections can significantly reduce soft costs and delays, with McAllister saying Solar App now operates in over 320 jurisdictions and saves about three weeks on average. They said remote inspections are already common and can be done safely with photos, video, and qualified third parties. Community solar and clean energy advocates, including CCSA’s Kate Daniel and Vote Solar’s Lindsay Griffin, supported a 10 GW solar target by 2035, a higher refundable state tax credit for low-income households, interconnection reforms, flexible interconnection, and preserving the option to build outside SMART so projects can retain renewable energy certificates. No votes were taken; the hearing was informational, and members requested follow-up materials and draft language from witnesses.

Transcript Highlights:

• You said that there was a level of You said that there was a level of You said that there was a level
• I asked about what level of review is that and then I what level of review is that and then I what level
• different something a totally level different something a totally level different level of right you
• tax. subject to Alabama income tax. subject to Alabama income tax.
• It subject to Alabama income tax. It subject to Alabama income tax.

Bills: HB 29 , HB 125 , HB 145 , HB 171 , HB 255 , HB 50 , HB 796 , HB 363 , HB 116 , HB 491 , HB 589 , HB 1495 , HB 368 , HB 1285 , HB 1905 , HB 1360 , HB 2002 , HB 917 , HB 2723 , HB 2067 , HB 1238 , HB 2337 , HB 745 , HB 1188 , HB 1606 , HB 2003 , HB 2147 , HB 2391 , HB 2355 , HB 2546 , HB 2495 , HB 2818 , HB 2249 , HB 1749 , HB 3109 , HB 3228 , HB 3240 , HB 1507 , HB 658 , HB 1748 , HB 1851 , HB 1922 , HB 2001 , HB 2798 , HB 107 , HCR 29 , SB 5 , SB 262 , HB 11 , HJR 72 , HB 106 , HB 18 , HB 48 , HB 27 , HB 37 , HB 1481 , HB 581 , HB 1696 , HB 2216 , HB 1035 , HB 1633 , HB 742 , HB 754 , HB 1689 , HB 1690 , HB 2669 , HB 391 , HB 517 , HB 1024 , HB 1607 , HB 252 , HB 1716 , HB 1562 , HB 4116 , HB 1866 , HB 1741 , HB 2103 , HB 2637 , HB 2884 , HB 503 , HB 1089 , HB 2986 , HB 972 , HB 502 , HB 29 , HB 125 , HB 145 , HB 171 , HB 255 , HB 50 , HB 796 , HB 363 , HB 116 , HB 491 , HB 589 , HB 1495 , HB 368 , HB 1285 , HB 1905 , HB 1360 , HB 2002 , HB 917 , HB 2723 , HB 2067 , HB 1238 , HB 2337 , HB 745 , HB 1188 , HB 1606 , HB 2003 , HB 2147 , HB 2391 , HB 2355 , HB 2546 , HB 2495 , HB 2818 , HB 2249 , HB 1749 , HB 3109 , HB 3228 , HB 3240 , HB 1507 , HB 658 , HB 1748 , HB 1851 , HB 1922 , HB 2001 , HB 2798 , HB 107 , HCR 29

Keywords: water audit, water loss, water loss mitigation plan, municipally owned utility, municipal utility, water conservation, Texas Water Development Board, TCEQ, Texas Commission on Environmental Quality, water leakage, leak detection, billing data accuracy, utility validation, water audit validation, water scarcity, water management, infrastructure, public utility, conservation plan, administrative penalty

Transcript Highlights:

• </c><00:19:06.280><c> as</c> for residents including low income as for residents including low income
• </c> provides more incentives to income provides more incentives to income eligible<00:19:28.280><c>
• Lastly, we've, someone else has mentioned the low-income program.
• Lastly, we've, someone else has mentioned the low-income program.
• </c><00:36:16.640><c> qualified</c> already run out for income qualified already run out for income qualified

Committee: House Energy Finance and Policy

Keywords: 1183, house

Transcript Highlights:

• It serves very, very low-income folks who meet specific criteria.
• state level, so something to continue to pay attention to.
• It's more categorical in nature than based on the actual premium income.
• That is not sound tax policy, and that is not a level playing field.
• Again, this concerns the income of affiliates, not insurance companies.

Bills: SB5872 , SB5879 , SB6047 , SB5988 , SB5923 , SB5832 , SB5970 , SB5994 , SB5949

Committee: Senate Ways & Means

Keywords: preK promise account, early childhood education, child care, preschool, pre-kindergarten, DCYF, Department of Children, Youth, and Families, state treasury, trust fund, investment earnings, gift grants donations, dedicated account, general fund, nonreverting balance, appropriation, treasurer, Washington early learning, school readiness, education assistance program, legislative audit

Transcript Highlights:

• income?
• that net income or is that income, is that net income or is that gross<00:35:02.320><c> income?
• </c> gross income? gross income?
• That's not low income. $2,000 a month. That's not low income.
• </c> some level of competence. some level of competence.

Committee: House Housing

Keywords: 1189, house, all

Transcript Highlights:

• To provide farm worker housing better access to low-income housing credits, AB 2270...
• Many seniors are on fixed incomes.
• AB 2336 fixes this by exempting the first $25,000 of overtime and pension income.
• However, I noticed in the bill that there is no particular income limitation.
• Is there a particular reason why you didn't put an income limitation in this bill?

Committee: House Revenue and Taxation

Keywords: 988, house, all

Transcript Highlights:

• President, and Senator, this would be the same income level as the eligibility for child care subsidies
• And in fact, it does provide a guardrail or maximum and minimum income levels for these programs to be
• President, the low-income customers will benefit.
• We have to designate who those low-income customers are, Mr.
• It could have multiple tiers for multiple income levels, like one rate for people 100 to 200 percent

Transcript Highlights:

• Many seniors are on fixed incomes.
• AB 2336 fixes this by exempting the first $25,000 of overtime and pension income.
• However, I noticed in the bill that there is no particular income limitation.
• Is there a particular reason why you didn't put an income limitation in this bill?
• At the federal level, tax treatment has become more favorable to production investment.

Summary: The Assembly Revenue and Taxation Committee heard a series of bills focused on nonprofit tax status, housing, tribal land return, tax relief, economic development, journalism, reparations, manufacturing investment, and pawned property sales tax. The chair explained the committee’s suspense file process and noted that only AB 2270 and AB 2641 were eligible for immediate votes; other measures were referred to suspense after presentation. AB 2084 (Bauer-Kahan) would give the Franchise Tax Board discretion to delay or review revocation of state nonprofit tax-exempt status when federal status is revoked, and AB 2167 (Macedo) would clarify that tribally chartered corporations are eligible for existing tribal conservation land return tax exemptions. Both drew support from nonprofit and tribal representatives and were sent to suspense. AB 2270 (Arambula) sought to improve farmworker housing access to low-income housing tax credits by adjusting scoring criteria to reflect rural agricultural realities. Supporters said current amenity-based scoring disadvantages projects near farmland; the bill passed the committee 4-1 and was sent to Housing and Community Development. AB 2336 proposed excluding the first $25,000 of overtime pay and pension income from taxation; supporters framed it as affordability relief, while an opponent warned of major General Fund losses and a member raised the lack of an income cap. AB 2205 would reinstate the New Employment Credit to encourage hiring in high-unemployment areas, and AB 2222 would create refundable tax credits for local news organizations hiring journalists; both received strong support from business, labor, and media advocates and were referred to suspense. The committee also heard AB 2186, which would exclude future reparations payments from state income tax, with supporters arguing reparations should not be reduced by taxation; it was sent to suspense. AB 2377 would accelerate depreciation deductions for manufacturing equipment, with a larger benefit in high-need areas, and AB 2641 would extend the sales tax exemption for people repurchasing their own property from pawnbrokers, with the author agreeing to a five-year sunset amendment. AB 2641 passed 4-0 and was sent to Appropriations. After taking up the remaining roll calls for absent members, the committee adjourned.

Transcript Highlights:

• free durable medical equipment provider is a licensed nonprofit organization exempt from federal income
• We provide permanently affordable homeownership opportunities for income-qualified households in King
• Of approximately 60 developers of homeownership opportunities for income-qualified households in the
• , or are they exempted from the REIT and they have no requirement that they're lower income?
• to a level spot where it didn't need to be 35 years ago, but I think it does today.

Bills: HB2175 , HB2227 , HB2528 , HB2292 , HB2257 , HB2608

Committee: House Finance

Keywords: durable medical equipment, sales tax exemption, healthcare accessibility, cost reduction, nonprofit providers, affordable housing, real estate tax, exemption, housing policy, tax incentives, real estate excise tax, REET, growth management act, GMA, local government finance, capital facilities plan, comprehensive plan, county tax, city tax, voter approval

Transcript Highlights:

• Around 80% of them had some... ...level of bipartisan support.
• Some of it is already taken up by maintenance-level increases, but it is a net positive, and it makes
• But we are an outlier when it comes to the level of exposure we have for liability issues.
• Are you concerned at all that the income tax might push more to do the same? No, the opposite.
• Well, unless they pick Wyoming, they would be paying an income tax in those other states, right?

Summary: Senate and House Democratic leaders said they were pleased with progress before cutoff, highlighting work on immigration/federal-overreach protections and affordability measures. They cited bills such as restrictions on ICE activity in private spaces, employer notice requirements for ICE worksite actions, housing expansion in commercial and mixed-use zones, limits on medical debt interest, senior property tax relief, grocery-store covenant restrictions, preventive health care access, energy relief for low-income households, and the proposed millionaire’s tax, which they said would support tax credits and long-term fiscal sustainability. They also noted strong bipartisan movement on many bills and said they were now focused on processing House bills in the Senate and vice versa. Several stalled or controversial measures were discussed. Leaders said the JR bill did not advance in the House because it lacked votes, though support had grown and stakeholder engagement continued. Child welfare and controlled-substance/endangerment bills were described as still under discussion, with lawmakers saying there were differing views on the best way to protect children and that some proposals were paused for further work. The Senate-side transmission and cultural resources package also ran into procedural and timing problems, with one bill ultimately not moving after a request for a full reading delayed the plan. The governor’s comments on the millionaire’s tax and the updated revenue forecast were a major topic. Democrats said they welcomed the governor’s tax ideas, were aiming to balance meaningful tax relief with a sustainable budget, and saw the forecast as providing some breathing room and more reserve capacity, though much of the new revenue would be absorbed by caseload growth and maintenance costs. They also discussed a proposed employer assessment tied to Medicaid-funded health coverage, saying it was intended to address federal cuts and shifting costs, while acknowledging concerns from employers and nonprofits. Other items included the tort-liability/survivor claims bill, which leaders said would preserve jury trials and damages while creating a claims process, the 0.05 BAC impaired-driving bill, and a pension-related proposal to terminate and restate LEOFF Plan 1, with some related transfer ideas still unresolved.

Transcript Highlights:

• First, carry-forward level budget data.
• But now it's part of carry-forward level, and it is not listed as its own line item.
• These funds are designated for health care programs for low-income individuals.
• Caregivers' incomes are hit.
• And if they do not report their income levels correctly, they are fined, sent to collections, and possibly

Summary: The Ways and Means Committee met on January 20, 2026, hearing several bills related to retirement systems, school employee health coverage, port district pensions, environmental fee accounts, developmental disability services, legislative budget transparency, and a new Apple Health employer assessment. Early in the meeting, the committee heard SB 5834, which would make permanent a temporary expansion allowing certain retirement trust fund earnings to pay broader administrative expenses, and SB 5835, which would raise the lump-sum retirement allowance threshold for Plan 2 members from $50 to $250. Both bills were presented by Department of Retirement Systems staff and supported by the department, with questions focused on the scope of the administrative-expense language in SB 5834 and the technical nature of SB 5835. The committee then entered executive session and moved three bills without recommendation to the Rules Committee: Substitute SB 5249, allowing kit homes as emergency housing; Substitute SB 5053, allowing certain counties to include school district boundaries when forming a public facilities district; and Substitute SB 5203, directing state agencies to develop a wildlife habitat connectivity strategy and creating related accounts. After returning to public hearing, members heard SB 5883 on SEBB eligibility for school employees in their second school year of employment. Supporters, including labor representatives and individual school workers, said the bill would reduce coverage gaps and improve recruitment and retention, while school district officials and administrators argued it would create an unfunded mandate, increase costs, and add administrative burden. No action was taken on the bill. The committee also heard SB 5905, which would exclude certain port district employees from PERS if they are covered by the federal Railroad Retirement Plan or a collectively bargained defined benefit pension plan. Port representatives, labor stakeholders, and the Department of Retirement Systems described it as a narrow technical fix to avoid duplicate pension coverage and retroactive liabilities, and the bill drew support. SB 6151 would create dedicated accounts for Ecology fee revenue tied to laboratory accreditation and landfill methane work; Ecology and county representatives supported the measure as a way to reinvest fees in the programs that generate them. SB 6163 would require the Individual and Family Services waiver for developmental disability services to be budgeted at maintenance level; advocates said it would stabilize services and prevent waitlists, and no opposition was heard. The final two bills were SB 6177, which would require LEAP’s budget website to display additional budget detail such as carry-forward data, program and subprogram expenditures, and balance sheets for all public accounts, and SB 6173, which would create an Apple Health employer assessment on larger private employers with workers enrolled in Medicaid expansion coverage. SB 6177 was framed as a transparency measure, while SB 6173 drew extensive testimony both in support and opposition: supporters said it would help offset expected Medicaid losses after federal work requirements take effect and stabilize the health safety net, while opponents argued it would be an unfunded tax, create administrative and legal complications, and could discourage hiring or reduce hours. The committee heard no final votes on the public hearing bills, and staff reminded members that signature sheets would be held for 24 hours under Senate rules.

Transcript Highlights:

• house household income.
• And so, for example, on the next slide, I'll talk through what those income levels are.
• If you turn to slide eight, there's a graph. that shows the income levels that Texas covers for these
• I'm looking at slide eight on Medicaid income eligible eligibility levels just to clarify, the medically
• level.

Committee: House Appropriations

Keywords: 1184, house, all

Transcript Highlights:

• We find that pre-K is still effectively boosting reading levels in kindergarten.
• So a couple of things that we do: we use the funding levels for teachers.
• application form, with the reimbursement rate determined by their income level.
• Well with current staffing levels.
• We have no grants to start new initiatives from the state and federal level.

Committee: House Legislative Health & Human Services Committee

Transcript Highlights:

• No, sorry. 99% of the kids cannot perform at grade level.
• I'm just asking you, what do you think about the massive level of income and wealth inequality, the fact
• It is to be handled at the local level.
• areas to upper income areas?
• It's equality for every student, regardless of income.

Committee: Senate Health, Education, Labor, and Pensions Committee

Keywords: educational reform, federal grants, bureaucracy, wealth disparity, public testimony

Summary: The committee meeting engaged in discussions focused primarily on educational reform, the influence of federal grants on local education systems, and the growing disparities in wealth and access to quality education. Members expressed concerns about the bureaucracy surrounding federal funding that hampers schools' ability to obtain necessary resources for improvement. Several members highlighted personal anecdotes from constituents, emphasizing the urgent need for reform to help students succeed in both K-12 and higher education environments. The meeting included public testimonies that provided insights into various community perspectives on these pressing issues.

Transcript Highlights:

• If they don't meet whatever their job, how many jobs they're supposed to produce, income levels,... .
• ..over their job, how many jobs they're supposed to produce, income levels, all of that, those clawbacks
• If they don't meet whatever their job, how many jobs they're supposed to produce, income levels, over
• their job, how many jobs they're supposed to produce, income levels, all of that, those clawbacks are
• and those who are below the poverty level over there.

Summary: The House convened with prayer, the Pledge of Allegiance, quorum call, leave requests, and routine business, including reading gubernatorial approval letters for several recently enacted acts. Members also recognized guests in the chamber. The body then took up a motion to send House Bill 1034 back to the Joint Budget Committee, which passed, with Representative Jean explaining the bill would be revised to remove pay raises and address cybersecurity and bank fees later. On the red and budget calendars, the House passed House Bill 1103 to increase the homestead property tax credit by $75, with supporters noting it would be the fourth straight annual increase and total $300 per household over four years. The chamber also adopted amendments to House Bills 1007, 1022, 1036, and 1064, then passed Senate Bill 76, a $2 million appropriation for county extension office capital improvements. Several appropriation bills were then considered in batches and individually, with mixed results: House Bills 1005, 1051, 1089, 1090, 1093, and Senate Bills 8, 10, 16, 20, 23, 36, 43, 55, 58, 63, 67, and 30 passed; House Bills 1023, 1035, 1053, 1066, and Senate Bills 41 and 59 failed; Senate Bills 10 and 24 were initially passed over for later consideration. A major portion of the meeting focused on Amendment 1 to House Bill 1100, the RSA/one-time funding package. Representative Jean outlined increases for corrections, state police, LEARNS/freedom accounts, Medicaid, vehicle purchases, and other set-asides, plus a proposed $300 million economic development reserve for a confidential project with clawback provisions. The amendment drew extended debate: supporters argued it could bring major job creation and broader economic benefits, while opponents criticized the secrecy, size of the subsidy, and opportunity cost. The amendment ultimately passed 54-36-3. The House then adjourned until 1 p.m. the next day after announcements about upcoming budget and House Management meetings.

Transcript Highlights:

• Our free community college program allows all learners, regardless of income level, to attend a community
• At that funding level, we do have about 600 programs who have opened since we've set that funding level
• level.
• When someone moved into town who was very wealthy and it brought up that income level, which of course
• The local voter gets to decide the level of taxation that they are comfortable with and thereby the level

Committee: Joint Joint Committee on Ways and Means

Keywords: 995, all

Summary: The hearing was a Joint Committee on Ways and Means budget session held in Lawrence focused on the governor’s proposed FY27 education and local aid budget, with remarks from legislative co-chairs, local officials, and education agency leaders. Acting Mayor Giovanni Rodriguez and Superintendent Ralph Carrero emphasized Lawrence’s high-need student population, the importance of Chapter 70 and Student Opportunity Act funding, and the impact of state aid on schools serving many English learners and low-income families. Carrero highlighted Lawrence High School programs such as early college, dual degrees, career pathways, and early childhood classrooms embedded in the high school, while lawmakers introduced themselves and noted the importance of the hearing to their districts. Acting Secretary of Education Amy Kershaw, Commissioner of Higher Education Noi Ortega, Commissioner of Elementary and Secondary Education Pedro Martinez, and Commissioner of Early Education and Care Amy Kershaw outlined the administration’s FY27 priorities. They described investments in literacy initiatives, universal school meals, student mental health, early college and career pathways, higher education affordability, community college and university student-success supports, preschool expansion, child care subsidies, and workforce supports for early educators. The commissioners also discussed federal funding threats, equity gaps, and the administration’s efforts to improve outcomes for Black and brown students, multilingual learners, students with disabilities, and low-income students. Members questioned the panel about the local contribution formula study, the final year of Student Opportunity Act implementation, and the need to revisit Chapter 70 funding to better address rising costs such as special education, transportation, and health care. Officials said the local contribution study report is expected by the end of June, with a draft to be shared after data analysis and public comment. Commissioner Martinez said the Student Opportunity Act narrowed funding gaps but more work is needed, and he pointed to a proposed Accelerating Achievement Initiative to support the highest-need schools. Senator Oliveira also raised concerns about Chapter 70 disparities and asked about partnerships with libraries to support literacy, prompting discussion of broader early literacy collaboration.

Transcript Highlights:

• </c><00:10:52.880><c> They</c> demonstrate um their income. They demonstrate um their income.
• Um, there are income break-offs.
• Taking into consideration other pressures on our lives, the income, the disposable income that we have
• </c> a policy that gives me a certain level a policy that gives me a certain level of<00:40:54.160><c
• ><c> that</c> the income, the disposable income that the income, the disposable income that we<00:41:

Bills: HF4343

Committee: House Taxes

Keywords: sales tax, use tax, advertising tax, taxable services, digital advertising, online marketing, marketing services, search engine marketing, lead generation, internet advertising, ad agency, media buying, campaign planning, Minnesota tax law, service tax, broadening tax base, web advertising, promotional services, 1183, house

Transcript Highlights:

• in their gross income, at a level of like $112,000.
• The Department of Revenue estimates that it is at a level of income of 14,000.
• /c> 2023 that income level had to be 2023 that income level had to be determined<01:48:25.760><c> um<
• :48:32.119><c> of</c><01:48:32.520><c> like</c> income um at a level of like income um at a level of
• level of income<01:48:47.239><c> is</c><01:48:47.400><c> at</c> income is at income is at 14,000<01:

Committee: Senate Taxes

Keywords: 1187, senate, all

Transcript Highlights:

• This bill has long been about the state's long use of the income approach for valuating agricultural
• The bottom line is if we use the income approach The bottom line is if we use the income approach in
• We're just codifying what we've assumed for years, which is the income value approach to agricultural
• And at the trial level, and the trial court awarded the attorney's fees as well.
• What you're saying is the assessor lost their interpretation of the law at both the trial level.

Committee: House House Ways & Means Committee of Reference

Summary: The House Ways and Means Committee heard several tax-related bills. House Bill 2261, sponsored by Representative Griffin, would rename and clarify the agricultural real property classification statute and codify the income-based valuation approach for agricultural lands, especially permanent crops such as orchards and vineyards. Griffin and farm/ranch supporters said the bill simply reflects recent court rulings and would avoid further litigation costs, while county assessors and the Arizona Association of Counties opposed it, urging the committee to wait for the pending Arizona Supreme Court case. After discussion about the tax court and appellate rulings, the committee voted 5-3 with one absent to return HB 2261 with a do pass recommendation. House Bill 2173, sponsored by Representative Livingston, would allow tax officers to accept and send certain notices electronically unless certified mail is required. County assessors supported the measure as a modernization that would reduce delays, postage, and paper use, and there was discussion about how to handle outdated email addresses. The committee voted 7-0 with one absent to return HB 2173 with a do pass recommendation. House Bill 2120 would add the Social Security Administration to the definition of competent medical authority for property tax disability determinations; it was described as reducing the need for duplicate documentation. The committee approved HB 2120 on a 6-1 vote with one present and one absent. House Bill 2786 would extend a tax deduction for bookstore textbook rentals to include textbooks required by state universities or community colleges, including digital rentals as clarified in testimony from the University of Arizona. Members said it would provide relief to students, and the committee returned the bill with a do pass recommendation on an 8-0 vote with one absent. House Bill 2792, a cleanup bill related to the 100% property tax exemption for veterans with service-connected disabilities, was supported by assessors as necessary to resolve conflicting language and implement the exemption correctly. The committee voted 8-0 with one absent to return HB 2792 with a do pass recommendation, and the meeting then adjourned.