Transcript Highlights:

• penalty is doubled, the public safety and education assessments are typically also doubled and are calculated
• impact of $3,500 for form and table updates, and the local government also listed an indeterminate revenue
• We lose over 5,000 deer and hundreds of elk to collisions each year, representing a loss of revenue from
• may be happening. ...see where that calculation may be happening.
• WSDOT may expend reasonable amounts received from the statewide fuel tax collection revenue for planning

Committee: House Transportation

Keywords: 904, all

Transcript Highlights:

• the maximum allowable assessment amount for each range of total limited assets and provides for calculating
• the maximum allowable assessment amount for each range of total limited assets and provides for calculating
• House Bill 2016 removes the penalty due to the Department of Revenue for late-filing tax returns.
• House Bill 2105 mandates that the Department of Revenue and county assessors provide advance notice of
• Madam Whip members, House Bill 2105 mandates that the Department of Revenue and County Assessors provide

Keywords: 1182, all

Summary: The meeting covered a long list of House bills, mostly on third-read consent calendars, spanning appropriations, elections, education, public safety, water, taxation, and criminal law. Early discussion focused on HB 2148, which would give the legislature authority to appropriate non-custodial federal funds, described by the sponsor as a transparency measure. Other measures discussed included HB 2091 on insurance-related assessment limits, HB 2122 on reciprocity for BTR-related professions, HB 2138 clarifying firefighter workers’ compensation coverage, and HB 2008 barring public school libraries from using public money to pay library professional associations. HB 2110, removed from consent, would allow school governing body members to pray at meetings, with members noting Supreme Court precedent supporting such prayer. Several bills addressed school safety and parental rights. HB 2142 would create a School Safety Center at the Arizona Department of Education and allow up to 10% of school safety program funds for administration, with supporters citing an audit and lack of oversight. HB 2249 would expand the Parents’ Bill of Rights to require notice if a school employee facilitates social transitioning of a minor and to provide broader access to educational records, with penalties discussed for violations. HB 2074 would add mandatory reporting for anyone in a medical facility who knows a partial-birth abortion is occurring, and HB 2144 would allow child support calculations to begin during pregnancy based on a confirmed pregnancy test and related DNA testing provisions. The committee also took up election-related measures. HB 2022 would make permanent changes tied to the federal Electoral Count Act, including moving Arizona’s primary earlier to preserve military and overseas voting access, while keeping petition dates valid and preserving existing deadlines for candidates. HCM 2001 urged federal designation of the Muslim Brotherhood as a foreign terrorist organization, and HCM 2002 supported a separate congressional effort involving CARE and related federal review and designation processes; members debated the distinction between direct designation and a request for federal investigation. HCR 2001 proposed a constitutional amendment to limit voting to U.S. citizens, require government ID to register, prohibit foreign contributions, and end early voting by the Friday before an election. Water, land use, and tax bills were also reviewed. Measures included HB 2024 on snowpack augmentation as a water supply development project, HB 2029 and HB 2030 tightening how Water Conservation Grant Fund money is used, HB 2053 appropriating $100,000 for updated stormwater recharge mapping, HB 2096 expanding revolving fund uses to address cesspools, HB 2097 capping groundwater withdrawal in irrigation non-expansion areas, and HB 2116 funding potential Colorado River litigation. On the tax side, HB 2016 would remove late-filing penalties when no tax is due, HB 2104 and HB 2105 would protect agricultural property owners from repeated reclassification and require notice of inspections, and HB 2289 would update truth-in-taxation examples to reflect higher home values. The committee also heard bills on criminal penalties and other matters, including HB 2043 on felony murder involving an unborn child, HB 2045 on discharging a weapon near a vehicle, HB 2131 and HB 2132 on weapons trafficking and fentanyl penalties, and HB 2062 authorizing a Buffalo Soldiers memorial in Wesley Bolin Plaza.

Transcript Highlights:

• or no doctors certified to do an impairment rating, which, as this committee knows, is vital to calculating
• That's how they keep more revenue.
• States such as California would not consider these new surcharges when calculating their retaliatory
• That's just money straight to their general revenue fund, padding their coffers.
• The company's total revenue in 2013 was $55.4 billion, and net profit was... was over $5 billion.

Bills: HB875 , HB1667 , HB2369 , HB3844 , HB4415 , HB4479 , HB4483 , HB4676 , HB5118 , HB5400 , HB5545

Committee: House S/C on Workforce

Keywords: workers' compensation, municipal construction, bidding requirements, small municipalities, contracting policies, first responders, PTSD, mental health, emergency services, medical expenses, injury claims, insurance carriers, opportunity youth, workforce development, employment, education, federal funds, employment discrimination, immunity waiver, public employees

Transcript Highlights:

• Previously, the plans that that we administered, the benefit was calculated based on years of service
• And as a result, we found ourselves in a position where revenues just were not keeping pace with costs
• Now, in the calculations that you did...
• You could look at that. the one mechanism or the one constraint that you face with that revenue. mechanism
• That highest average salary is usually calculated over a period of years. done over a longer or shorter

Committee: House Pensions, Investments & Financial Services

Keywords: 1184, house, all

Transcript Highlights:

• go through the process, so I don't think it. through the process, so I don't think it would be a revenue
• Yeah, I don't see it certainly from the standpoint—it's certainly not a major revenue issue, that's for
• So how did the calculation come for the nine months?
• Let me just say this: I don't do child support, but there is a child support calculation that is based
• That is current law about how that calculation is determined. So, I fully support your bill.

Bills: SB156 , SB134 , SB108 , SB47 , SB88 , SB89 , SB106 , SB18 , SB9 , HB38 , HB54

Committee: Senate Judiciary

Keywords: habitual felony offender, resentencing, Alabama Department of Corrections, victim notification, criminal justice reform, life sentences, parole eligibility, pardon, parole, law enforcement, GPS monitoring, data sharing, mail theft, stolen mail, criminal penalties, personally identifying information, felony, misdemeanor, SB47, Alabama

Transcript Highlights:

• taking out that language that's underlined, and we're adding investor-owned electric utilities may calculate
• four, line 22, strike out that language, and we're adding: investor-owned electric utilities may calculate
• the benefit of efficiency resources for investor-owned electric utilities that elect to calculate the
• the utilities do a calculation.
• And this is what Leader Sopansky and I have been working on per the tax and revenue director.

Summary: The committee first took up House Bill 254, which would allow investor-owned electric utilities to include avoided greenhouse gas emissions in evaluating the cost effectiveness of energy efficiency resources. The sponsor explained an amendment making the emissions calculation optional for utilities, while requiring the Public Regulation Commission to consider it if a utility elects to use it. Utilities, energy efficiency advocates, and environmental groups supported the bill, saying it would help expand energy efficiency programs, lower bills, and better reflect emissions benefits. After brief questions about prior concerns, the committee adopted the amendment and advanced the bill on a unanimous due pass vote. The committee then heard House Bill 185, which would change the process for suspending school board members so the Secretary of Education could suspend individual members rather than only an entire board. The sponsors and supporters argued the bill would improve accountability, protect good board members from being punished for others’ misconduct, and create a clearer process with notice, remedial action, and appeal rights. School superintendents and some current and former school board members supported the bill, but the New Mexico School Boards Association and several board members opposed it, saying it was vague, threatened local control, and gave too much power to an appointed official. After extensive debate, the committee voted 4-5 against the do pass motion, and the bill failed in committee. The committee next considered House Memorial 29, condemning the U.S. invasion of Venezuela. The memorial sponsor said it was intended to oppose the administration’s actions and affirm democratic norms. A supporter from Lutheran Advocacy Ministry backed the memorial on moral and legal grounds. Representative Block raised multiple factual objections, arguing the memorial mischaracterized Nicolás Maduro’s status and the events in Venezuela. The committee amended the memorial to add the President of the United States, the Secretary of State, and the New Mexico congressional delegation as recipients, then passed it on a 6-3 vote after debate and vote explanations. Finally, the committee heard House Bill 93, which would raise the state income tax standard deduction to 205% of the federal standard deduction. The sponsor said the bill was intended to reduce tax burdens for New Mexicans and noted that staff and the tax department had determined nonresidents would only receive a prorated benefit under existing rules, so no amendment was needed. With no public testimony and no opposition, the committee moved the bill forward on a do pass vote.

Transcript Highlights:

• We do expect that this will reduce future penalty revenues to the fund.
• As we noted, the revenue structure is somewhat volatile.
• As we noted, the revenue structure is somewhat volatile.
• And there's been a rapid increase in those revenues in recent years.
• I've calculated my total time that I've spent in the office.

Summary: The subcommittee heard an informational update on the state’s generative AI implementation and related oversight. Administration officials said several proof-of-concept projects have moved into minimum viable product phases, including work at CDTFA and Caltrans, and that CDPH has a May Revision request for up to $8 million to scale up its healthcare facilities inspections project. The Legislative Analyst’s Office urged the administration to publish a report on lessons learned from each POC and recommended limiting the new generative AI approval process to a pilot through the first two rounds of projects, with continued monthly meetings and stronger legislative oversight. Members pressed for more transparency and questioned why the CDPH request was not included in January; the administration said the cost estimate was not available then and that only one project is seeking additional resources beyond existing departmental budgets. The committee then reviewed a proposed $400 million loan from the Labor and Workforce Development Fund to the General Fund. Finance and the Labor Agency said the fund has grown because civil penalty revenues have risen sharply, and the loan would be repaid in 2029-30 with provisional language allowing earlier repayment if needed. The LAO agreed the fund could support the loan but warned that recent PAGA reforms may reduce future revenues. Public commenters, including labor and community groups, argued the money should instead support labor-law enforcement and outreach programs such as CWOP, and urged rejection of the loan. Members also heard a Department of Industrial Relations request for $19.1 million for phase two of Public Works Information Technology System Enhancements, which officials said will support labor-law enforcement and apprenticeship registration. The department said the project was delayed because a prior procurement did not result in a contract award and that completion is now expected in October 2026. The committee then took up an EDD Next reappropriation technical adjustment to extend UI fund spending authority through June 30, 2026; the LAO said the request was fine but again raised concerns about oversight of the larger modernization effort, which EDD said now totals more than $660 million and is expected to continue through 2029. Finally, the committee discussed DGS’s request for new parking facilities near the May Lee Building and a trailer bill shifting statewide telework policy language from DGS to CalHR while also expanding NDI eligibility for certain CEA employees. The LAO said the telework trailer bill should likely go through the policy committee process instead of budget, and union and employee witnesses strongly opposed it, arguing it would undermine bargaining rights and could be used to narrow telework. In a separate item on the governor’s return-to-office order, administration officials said departments are being directed to move to a four-day in-office expectation starting July 1, 2025, but they had no statewide cost estimate yet because departments are still assessing vacancies, exemptions, and space needs. Members criticized the lack of analysis and said the state should have clearer numbers before moving forward.

Transcript Highlights:

• No one likes seeing not necessarily a shortfall in revenue, but a more stabilized revenue.
• We did set revenue. Revenue looks good. We had a great December month.
• Revenue projections remain volatile.
• Balance so that we have ongoing revenues, not one-time revenues, not one-time fixes, but ongoing revenues
• That our revenue, when those cuts go away, our state revenue doesn't have the ability to make up that

Summary: The committee met in Joint Finance-Appropriations to review budget mechanics, the green sheet, and several budget-related bills and statewide decisions. Staff explained how the green sheet tracks FY 2027 impacts and reviewed bills including HB 503 (soil and water conservation consolidation savings), HB 556 (county jail per diem reimbursement increase), HB 559 (tax conformity with a large general fund impact), and HB 578. Members also discussed the 2026 Idaho Budget Rescissions Act, which would reduce FY 2026 appropriations under different scenarios, and the committee heard extensive debate over whether to use across-the-board reductions or more targeted cuts. After debate, the committee first adopted the substitute rescission motion for FY 2026, which set a 1% additional reduction above the governor’s recommendation, then approved a related motion transferring $22,366,500 from the Public School Income Fund to the General Fund. The committee then moved to statewide decisions and considered ongoing base reductions for selected state agencies. Three motions were offered: the governor’s recommendation, an additional 1% reduction, and an additional 2% reduction. After debate, the original governor’s recommendation passed on a 13-7 vote, while the 1% and 2% alternatives failed. The committee then turned to personnel benefit cost increases, including health insurance and other employer-paid benefits. Staff explained the different funding formulas and agency-specific fill-rate adjustments, and members raised concerns about the role of the Change in Employee Compensation process, salary savings, and whether the figures should be tied to future rather than current-year projections. Motions were offered for the DOGE working group recommendation and the governor’s FY 2027 recommendation for health insurance and variable rate changes, but the discussion was still ongoing when the transcript ended, with no final vote shown on those motions.

Transcript Highlights:

• </c> individual income and sales tax revenues individual income and sales tax revenues are<00:02:31.160
• </c> our spending in FY 2627 exceeds revenues our spending in FY 2627 exceeds revenues this<00:05:15.759
• <00:18:59.919><c> this</c> changes in the revenue outlook for this changes in the revenue outlook for
• </c> have to take spending and revenues have to take spending and revenues together<00:42:29.760><c>
• </c> the economy and our state revenues the economy and our state revenues really<00:47:05.880><c> um

Keywords: 1187, senate, all

Transcript Highlights:

• The increased general revenue going to the ESA program—do you believe that we have general revenue tax
• And which—that’s significant by any calculation.
• , and, you know, in FY20... transfer general revenue.
• It was from general revenue. And again, I'll pause at this point.
• None of their revenues changed in one direction or the other.

Summary: The committee first heard the Office of State Treasurer’s FY27 budget presentation from Treasurer Vivek Malik. He highlighted record investment earnings, growth in MOBUCK$ linked deposits, record unclaimed property returns, expansion of the MOST 529 plan, and changes to the MoABLE disability savings program. Members then focused heavily on two budget requests: $750,000 for the Show Me My Retirement Savings program and additional spending authority for the Missouri Empowerment Scholarship Accounts (MOST Scholars) program, along with a staffing request for compliance and communications positions. Much of the discussion centered on MOST Scholars’ rapid growth, how applications are prioritized, whether income is reverified, how funds flow through educational assistance organizations, and concerns about marketing, geographic distribution, and the use of public dollars for private schools. The treasurer also answered questions about the 529 plan, the pending lawsuit over the ESA general-revenue transfer, and whether funds should be swept back to general revenue when unused. Several members raised policy objections to MOST Scholars, including concerns about discrimination by participating private schools, the lack of annual income requalification, and whether the program shifts money away from public education. Other members defended the program as a parent-driven choice option and asked about expanding access, improving outreach, and ensuring the program is fully funded. The treasurer said the office was following the statute as written, that the program’s demand could exceed available resources, and that the office would continue to seek more funding and better outreach. The committee then concluded the treasurer’s budget hearing. The committee next began the FY27 budget hearing for the Department of Higher Education and Workforce Development. Commissioner Bennett Boggs introduced the department’s leadership team and gave a brief overview of the department’s role in aligning postsecondary education with workforce needs through its coordinating board and strategic planning. The hearing had just started when the transcript ended, and no votes or final actions were taken in the portion provided.

Transcript Highlights:

• The first column is their local M&O. revenue.
• So you've got to take that money out to get what comes from state revenue. revenue sources rather than
• This is how much state revenue went to them.
• a lot more clear. additional revenue from state revenue sources.
• It merely replaces the revenue that they previously got from local revenue sources.

Bills: HB2 , HB2

Committee: House Public Education

Keywords: public education, teacher compensation, certification, funding, school finance, educator rights, education funding, charter schools, staff compensation, state aid, retention allotment, disaster preparedness, emergency management, flooding, mass fatality, mass casualty, fatality tracking, body recovery, autopsy, justice of the peace

Transcript Highlights:

• Otherwise, there is no impact to state revenue.
• The sales and use tax remittance does reduce state revenues.
• The impact to revenue is from modifying that REET exemption.
• There are no expenditure or revenue impacts.
• of Revenue administration cost.

Summary: The Ways and Means Committee met in executive session on February 9, 2026, first hearing a staff briefing on Senate Bill 6346, which would impose a tax on individuals earning over $1 million. Staff described the bill’s revenue and spending impacts and reviewed a proposed substitute and 11 amendments addressing items such as public defense funding, charitable deductions, out-of-state tax credits, small business credits, diapers, constitutional issues, and a contingent constitutional amendment. The committee later took up the bill and rejected all of the offered amendments, then advanced the substitute bill with a due pass recommendation to the Rules Committee. Members supporting the bill argued it would help address tax fairness and fund public services, while opponents raised concerns about constitutionality, economic harm, and the effect on businesses and charitable giving. The committee also acted on a series of policy bills. It advanced a substitute bill on grocery store closures in food deserts after adopting a narrower substitute, despite concerns from some members about burdening grocers. It approved a substitute bill expanding voting access for military, overseas, Native American, and disabled voters, adopting a second substitute that removed a cybersecurity review requirement. The committee also advanced bills on tort claim arbitration against governments, victim and witness protections in sexual assault and domestic violence cases, JLARC review of student aid fraud, agricultural collective bargaining, labor relations if federal preemption ends, a cost-of-living adjustment for Plan 1 retirees, workers’ compensation and medical care access, line-of-duty death reimbursements, law enforcement background checks and eligibility, veterans’ discharge definitions, and extraordinary medical placement. Several of these bills had amendments adopted, including changes to tort claim oversight, victim-requested standby counsel, agricultural labor definitions, workers’ compensation penalties, law enforcement volunteer support, and extraordinary medical placement criteria. In the second group of bills, staff briefed measures affecting property taxes, housing, cannabis, disaster-related tax relief, technical tax code changes, aircraft fuel tax revenues, the estate tax, and a pesticide tax exemption. The committee heard that a substitute for the fire protection district bill would alter how city or town levy capacity is reduced and include consultation requirements and board-creation provisions. It also heard that the property tax relief expansion for seniors and disabled retirees needed a substitute to make the consolidated school levy revenue-neutral. Other bills would expand tax exemptions for low-income housing and nonprofit homeownership, authorize local cannabis excise taxes, extend disaster repair tax relief, expand housing-related local sales tax uses, make technical tax code changes, redirect aircraft fuel tax revenues to aeronautics, reduce the estate tax rate, and extend a pesticide tax exemption. The transcript ends during the committee’s consideration of Senate Bill 6346, with the committee debating and rejecting amendments before moving the bill forward.

Transcript Highlights:

• And the last thing I want to point out on this slide to take away from is that SNAP benefits are calculated
• Turning to slide 21, this slide describes how the SNAP error rate is calculated by auditing a random
• Today we will talk about the five steps to identifying improper SNAP payments and calculating those very
• Early revenue alone is not a reliable indicator of long-term sustainability because startup factors,
• That month, how much money that it received in revenue? It's just this is the cash balance.

Keywords: 996, all

Transcript Highlights:

• As part of the total revenue collected, the CIE also collected $240,894 in student protection fees from
• As part of the total revenue collected, the CIA also collected $240,894 in student protection fees from
• Additionally, award amounts may vary according to each recipient's calculated need.
• The Florida Bright Futures Scholarship Program was established in 1997 and is funded by revenue from
• Institutions are, after a calculation, compared on those things, and then the pot of money is divvied

Summary: The Higher Education Budget Subcommittee met for an introductory overview of the higher education programs under its jurisdiction. After roll call and member introductions, Chair Busatta outlined that the subcommittee oversees programs in the Department of Education and the State University System, including vocational rehabilitation, blind services, private postsecondary licensure, student financial aid, career and adult education, the Florida College System, and the Board of Governors. The chair and staff also noted that these areas represent roughly $9 billion in current-year funding. Officials from the Department of Education presented on several programs. Vocational Rehabilitation Director Kelly Rogers described services for adults and youth with disabilities, including pre-employment transition services, job coaching, assistive technology, and employer support; she said the program served more than 55,000 people last year, has no wait list, and reported a return of $7.61 to the economy for every $1 invested. Division of Blind Services Director Robert Doyle explained services from birth through older adulthood, including early intervention, school-age support, vocational rehabilitation, independent living, the Business Enterprise Program for blind vendors, and the Braille and Talking Book Library; he said the division serves about 12,000 people annually and also has no wait list, though some community rehab providers may have one. Tiffany Hurst of the Commission for Independent Education described licensure and consumer protection for independent postsecondary institutions, reporting oversight of about 1,100 institutions and 721 non-degree schools, along with enforcement actions against unlicensed operators. Sean Haskin of Student Financial Assistance reviewed 22 scholarship and grant programs totaling about $1 billion for more than 200,000 students, including Bright Futures, Benacquisto, need-based grants, EASE, EASE Plus, veterans’ scholarships, dual enrollment reimbursement, first responder scholarships, and the Ocoee and Rosewood scholarships. Members asked about surplus funds, marketing, Bright Futures eligibility requirements, and whether EASE awards had changed; Haskin said any unused funds are reverted to the Legislature, that the department markets through schools and the Florida Lottery, and that EASE remained at $3,500 per FTE for the last two fiscal years. Several members raised concerns that students and parents may not learn about aid programs early enough, especially in economically disadvantaged communities. Chancellor Kevin O’Farrell then presented on Career and Adult Education, highlighting record participation in career and technical education, adult education, and apprenticeship. He said about 800,000 secondary students and 480,000 postsecondary students are in CTE, adult education serves about 183,000 learners, and apprenticeship/pre-apprenticeship programs include more than 22,000 participants. He also described the workforce development fund, Perkins, WIOA Title II, the Pathways to Career Opportunities Grant, workforce capitalization grants, CAPE performance funding, and the Pipeline nursing initiative, noting strong NCLEX outcomes and expanded outreach through the Get There, Your Way, Future of Work Florida, and Zello platforms. Kathy Hebda began the Florida College System presentation by emphasizing open access, workforce preparation, statewide reach, and strong enrollment and completion growth, including more than 672,000 students, over 131,000 degrees and certificates, and significant dual enrollment savings for students and families.

Transcript Highlights:

• And for this study, the legislature directed us in 2024 to calculate the installation rate...
• The legislature directed us in 2024 to calculate the installation rate for ignition interlock devices
• We also used the wage data that we received from ESD, and we calculated that about 39% of the drivers
• However, neither agency is responsible for monitoring installation or calculating the installation rate
• The fiscal impact is estimated at approximately $500,000 in revenue to the snowmobile account.

Summary: The Senate Transportation Committee held a work session focused on ignition interlock device compliance and broader traffic safety data. Traffic Safety Commission staff described a Yakima County pilot that provides enhanced probation supervision and support for DUI offenders, reporting that compliance with ignition interlock installation rose from roughly 16%–20% before the pilot to 41% among medium- and high-risk offenders, with barriers including cost, confusion about requirements, transportation access, and communication gaps. JLARC staff presented a statewide preliminary audit finding an overall 41% installation rate, with higher installation rates among higher-income drivers and limited use of financial assistance; JLARC recommended clearer goals for the assistance program and a formal coordination agreement between the Department of Licensing and State Patrol. State Patrol also reported on a Snohomish County outreach pilot that used troopers and door hangers to contact noncompliant drivers, found many were unaware of financial aid, and identified some drivers as physically unable to drive, without vehicles, or on warrant status. The committee then received a broader traffic safety update showing that serious injuries and fatalities rose sharply in recent years before declining somewhat in 2024; impaired-driving fatalities fell 15% from 2023 to 2024, while pedestrian fatalities remained near record highs. The Traffic Safety Commission also highlighted telematics-based research showing that targeted enforcement and visible patrols can reduce speeding, and that anonymized telematics data is being used to analyze speeding and distracted driving patterns statewide and at the corridor level. Members asked about privacy, enforcement methods, and how the data are used, and staff emphasized that the data are aggregate and opt-in through insurance or similar programs. After waiving five-day notice, the committee held a public hearing on Senate Joint Memorial 8016, which asks Congress and federal agencies to treat the Fairfax Bridge closure and replacement as an emergency and to expedite federal review and remove historic-register barriers. Supporters from Wilkeson, Carbonado, recreation groups, and nearby communities testified that the bridge closure has harmed tourism, emergency response, recreation access, and daily travel. The committee then heard Senate Bill 6230, which would require cash transactions to be rounded to the nearest five cents in light of the federal penny phaseout; staff said the Department of Licensing fiscal note showed a $186,000 technology cost, and retail and food industry representatives supported the bill but requested amendments for permissive language, safe harbors, consumer protections, and local preemption. In executive session, staff briefed members on several bills and substitutes, including snowmobile registration fee increases, gender designation record confidentiality, salvaged title transfer streamlining, fish-barrier/utility relocation changes, emergency highway work thresholds, a Traffic Safety Commission public-health-authority proposal, special parking privilege renewal changes, parked vehicle registration enforcement, and oil tanker tug-escort requirements. No final votes or bill actions were recorded in the excerpt beyond the motion to waive notice and the completion of the public hearings.

Transcript Highlights:

• And in preparing for that mission, she found that there were errors in the calculation for the trajectory
• and allocation of accrued interest of dedicated revenue. an exemption of unappropriated money from the
• derived from from a hotel and convention center project that pledged certain revenue for the payment
• HB 4682 by at least really into the use of municipal hotel occupancy tax revenue and certain revenue
• Certain tax revenue for the hotel and convention center project or for the comedian ways and means is

Bills: HB9 , HB22 , HB908 , HB1392

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

Transcript Highlights:

• And I don't know if we have the calculation, how the calculation is done, and that might be a really
• The cap calculations last year— The cap calculations, last year was the first year, as you know.
• But everybody now is calculating it as if everybody has.
• Then we have three calculated tax values, and then four rolls all... ...calculate the tax values.
• And then that's what discount was calculated on last year.

Keywords: 908, all

Summary: The subcommittee of the Tax Reform and Relief Committee met with a quorum to begin its study of whether the content of North Dakota real estate tax statements should be revised to improve transparency. Legislative Council staff reviewed the background for the study, including House Bill 1176, current statutory requirements for tax statements, and recent changes such as separate line items for bonded debt, primary residence credit, and legacy fund-related amounts. The Tax Department then explained the current statement format and noted that the form is prescribed and approved by the tax commissioner, with changes typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual process for preparing budgets, setting levies, calculating taxable values, and issuing notices and tax statements. They said counties spend significant time coordinating with taxing districts, neighboring counties, and software vendors, and that the new budget hearing notices and valuation notices have not generated much public response. Members raised concerns about the usefulness and clarity of certain line items, especially the legislative tax relief calculation and the primary residence credit, and discussed whether the current statement creates confusion rather than transparency. Testimony also addressed the 3% cap, mill levy worksheets, assessment cycles, and the role of county auditors and tax directors in maintaining accurate values. The committee also heard from software vendors CPT and Tyler Technologies about how legislative changes are programmed into tax systems and how online taxpayer portals can provide more detailed breakdowns of tax bills. Vendors said changes required by law are generally absorbed in contracts rather than billed directly to counties, and they demonstrated web tools and pie-chart style breakdowns that show where tax dollars go. NDACO presented a survey of eight counties estimating tax statement preparation and mailing costs, concluding that outsourced printing tends to be cheaper on average and that total statewide tax statement costs may be roughly $600,000, though the estimate was based on limited data. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.

Transcript Highlights:

• There is a fiscal note from the Department of Revenue in the bill.
• for small businesses who make a mistake. revenue.
• who don't Thank you. of the revenue that could be raised.
• It codifies Department of Revenue... ...transportation matters.
• and the revenue both going up and down.

Summary: House Finance held public hearings on several tax and property-related bills. HB 2584 would create a sales and use tax exemption for qualifying farm machinery and equipment purchased by eligible farmers, with supporters arguing it would ease financial pressure on farmers, encourage investment in more efficient and environmentally friendly equipment, and help rural economies. County officials opposed extending the exemption to local sales taxes, warning of cumulative revenue losses for local governments. HB 2376 would consolidate the state school property tax levy and expand property tax relief for seniors, people with disabilities, and veterans by raising income thresholds, increasing exemption amounts, and simplifying the income calculation; county assessors and local officials supported the bill as a way to help residents age in place, while opponents argued it would raise taxes for others and weaken the 1% cap. HB 2610 would broaden the nonprofit homeownership development property tax exemption to allow limited interim rental or community use without losing the exemption, and testimony from affordable housing groups supported the change as a practical way to keep projects moving and reduce costs. HB 2615 would codify the Department of Revenue’s voluntary disclosure program and create a temporary tax amnesty period for certain unpaid business taxes; supporters said it would bring businesses into compliance and generate revenue, while one sponsor noted technical issues still needed to be resolved. In executive session, the committee advanced four bills. HB 2194, allowing a county and city within it to concurrently impose a cultural access program sales tax, passed 10-5. Substitute HB 2257, a broad tax code cleanup and technical changes bill, passed unanimously 15-0 after members said it clarified ambiguities from prior legislation. HB 2528, which would remove voter-approval requirements for certain cities to impose a local real estate excise tax, passed 11-4 despite objections that it reduced voter control over tax increases. HB 2175, exempting certain nonprofit providers of free durable medical equipment from sales tax on repair parts, also passed unanimously 15-0. The chair announced that HB 2584, HB 2610, and HB 2615 would be scheduled for executive action the following day, with no amendments allowed.

Transcript Highlights:

• Rochelle Harris, committee staff, said Senate Bill 5994 extends timber tax revenue distributions to school
• ESSB 6113 concerns taxes administered by the Department of Revenue. There are amendments.
• a little certainty for some of the smaller school districts so that once they've counted on some revenue
• The way that the timber tax revenue is distributed across the property tax formula, if a school district
• Businesses have to find different locations to operate out of, or they lose revenue.

Summary: House Finance met in executive session on March 2 and reviewed a series of tax and property-tax bills. Staff described measures including removing acreage limits for nonprofit public assembly hall property tax exemptions (ESSB 5252), extending timber tax distributions to certain school districts (SB 5994), expanding housing-related local sales tax uses (SB 6027), updating Department of Revenue tax administration provisions (ESSB 6113), consolidating the state property tax levy and expanding senior/disabled exemptions (ESSB 6162), extending disaster-related property tax relief (SB 6343), rolling back 2025 estate tax changes (SB 6347), adding tribes to the Conservation Futures Program (SB 6097), and extending a hazardous substance tax exemption for agricultural crop protection products (SB 6244). Members also discussed several amendments, including changes to rental assistance, library and school tax treatment, veterans’ income definitions and application assistance, estate-tax exemption and CPI language, and reporting requirements for conservation futures land acquisitions. The committee adopted some amendments and rejected others. HRA 440 was adopted to allow rental assistance as an eligible use of the local sales tax revenue for all jurisdictions rather than only Snohomish County. On ESSB 6113, the committee adopted the striking amendment H-3718.2 but rejected amendments to exempt investigative services, live presentations for schools and nonprofits, and library-related exemptions. On ESSB 6162, amendments to modernize veterans’ benefit language, require DOR application assistance, and lower the levy rate were all rejected. On SB 6347, the committee adopted an amendment restoring the estate tax exclusion amount to 2.193 million and changing the CPI reference, while the broader bill was later reported out as amended. On SB 6097, an amendment requiring county reporting on conservation futures acquisitions was rejected. The committee then voted to report several bills out with do pass recommendations: ESSB 5252, SB 5994, ESSB 6027 as amended, ESSB 6113 as amended, ESSB 6162, SB 6343, SB 6097, and SB 6244. SB 6347 was reported out with a do pass as amended recommendation after the adopted amendment. Members generally framed the bills as providing tax relief, clarifying tax administration, supporting housing and schools, or extending existing exemptions, while some members raised concerns about fiscal impact, tax burden shifts, and the need for more accountability or broader policy changes. The meeting concluded with thanks to staff and adjournment.

Transcript Highlights:

• Our revenue sources are, of course, the employee and the employer contributions.
• That's a component of this that would actually go into the revenue.
• We look at the increases as far as to increase our revenue.
• The pension tax revenue that we're going to receive.
• But that is part of this calculation.

Committee: House Investments & Pensions Oversight Committee