Transcript Highlights:

• This is an income tax.
• 1980s, well, a corporate income tax of that...
• My district does not want an income tax.
• I'm sorry if not every member of the process, every stakeholder got the same level of input or the level
• We don't know what that profit level is.

Keywords: 905, all

Transcript Highlights:

• students and low-income students.
• </c> generation students and low-income generation students and low-income students.<00:03:46.040><c>
• :07:32.280><c> in</c> Low-income and first-generation kids in Low-income and first-generation kids in
• </c> corporation income tax. corporation income tax.
• And so, corporation income tax.

Committee: Joint Appropriations & Revenue

Keywords: Meeting Start 00:00:00 Votruba Young Scholars Academy 00:01:55 Taxation of Financial Deposit Institutions 00:36:50, 958, all

Transcript Highlights:

• </c><00:44:50.960><c> get</c> DOE programs at the federal level get DOE programs at the federal level
• </c> food producers also lose critical income food producers also lose critical income that<01:12:52.080
• </c> income stability, and emotional strain. income stability, and emotional strain. our<01:31:51.040
• </c> incomes below the Alice poverty level. incomes below the Alice poverty level.
• We also have ongoing grower income.

Keywords: 912, senate, all

Summary: This joint informational briefing focused on Act 310 grants and aid, with committee members hearing one-minute testimony from organizations first in person and then by Zoom. At the outset, the chairs explained there would be no Q&A during the briefing and asked testifiers to focus on how federal cuts were affecting their work. The meeting was organized by registration number and included both neighbor island and Oʻahu applicants. Testimony centered on organizations seeking state support to offset federal funding losses or anticipated reductions. Health and social service providers described impacts from Medicaid, SNAP, ACA subsidy, Title X, and other federal changes, including Aloha Care, Community Clinic of Maui, Healthy Mothers Healthy Babies, West Hawaiʻi Community Health Center, Hawaiʻi Disability Rights Center, Hawaiʻi Youth Services Network, Alcoholic Rehabilitation Services of Hawaiʻi, and Kokua Kalihi Valley. Other groups highlighted losses affecting food security, housing, disaster preparedness, and climate resilience, including the Kohala Center, Feeding Hawaiʻi Together, Hawaiian Lending and Investments, Dynamic Community Solutions, and the Pacific Tsunami Museum. Several arts, youth, and education organizations also testified, including Hawaiʻi Literacy, Hawaiʻi Youth Symphony, Honolulu Theatre for the Youth, Sounding Joy Music Therapy, Big Brothers Big Sisters Hawaiʻi, Girl Scouts of Hawaiʻi, Kids Hurt Too Hawaiʻi, and US Vets, each requesting funding to preserve programs and staffing. No votes or formal committee actions were taken during the briefing. The only action was procedural: the chairs moved through the applicant list, limited testimony time, and then transitioned from neighbor island in-person testimony to Oʻahu and later Zoom participants.

Transcript Highlights:

• One is this is a very reasonable level, minimum level of tax that we’re asking the largest corporations
• So are you saying that gross income or net income?” “Net income.” “So net income. So a lot of...”
• “Gross income or net income?” “Net income.”
• “Net income.” “Yeah, so net income.
• And it’s really to ensure that the largest corporations pay a minimum level of tax.

Summary: The Senate Budget and Fiscal Review subcommittee heard four budget trailer bills: AB 110, AB 122, AB 125, and AB 177. AB 110 was described as a budget bill junior identifying budget-related legislation. AB 122 would extend sales tax to electronically delivered or remotely accessed prewritten software, extend and later limit business tax credits, reduce the annual LLC/LLP/LP tax for first-year businesses for three years, and impose a 100% tax on certain federal anti-weaponization fund settlements. AB 125 would renew the managed care organization (MCO) tax for three years beginning in 2027 to support Medi-Cal and targeted provider rate increases. AB 177 would require the Department of Finance to return by March 1, 2027 with options for assessing large employers for the Medi-Cal costs of employees enrolled in the program, including at least one employer-paid premium option for firms with 250 or more employees, and would appropriate $1,000 General Fund for implementation. Administration witnesses said AB 122 modernizes the tax system and helps create general fund revenue, while AB 125 is needed to preserve Medi-Cal financing and targeted rate increases under new federal constraints from H.R. 1 and to avoid a budget hole if the MCO tax expires. On AB 177, Finance said the bill is only a study and does not itself impose a tax, but would direct the administration to develop options for future consideration. Supportive members argued the package is part of a balanced approach to address the structural deficit, protect health care and other safety-net programs, and ensure large corporations pay more of their share. They also said AB 177 is a necessary step toward asking large employers to help cover public health care costs for workers who rely on Medi-Cal. Opponents, led by Vice Chair Niello and several other Republicans, argued the state does not have a revenue shortage but a spending problem, warning that the proposals would raise costs on consumers and businesses, discourage innovation, and expand taxes beyond their intended scope. They criticized AB 122 as potentially taxing labor-like services and limiting research and development credits, and said AB 125 would increase premiums for commercial enrollees and employers. On AB 177, they questioned the lack of definitions and specifics, saying the bill is too vague and could eventually burden employers, including hospitals and part-time workers, without clear standards. No votes were taken in the portion of the hearing provided; the committee heard testimony and questions before public comment and later action.

Transcript Highlights:

• Um, you know, this bill, House File 2360, ultimately just creates a state-level program that builds upon
• the program and receive federal funding, and this just allows the state to participate on the state level
• Ultimately, just creates a state-level program that builds upon really the successful federal program
• and underserved communities low-income and underserved communities through<00:02:51.920><c> programs
• take on a federal this is a state level take on a federal program<00:03:01.760><c> that's</c><00:03:

Keywords: 919, house, all

Summary: The committee took up House File 2360, as amended by H.F. 2360A1, which would create a state-level New Markets Tax Credit-style program modeled on the federal program. Chair Swedzinski explained that the bill is intended to drive investment across Minnesota, including a requirement that at least 50% of the $200 million allocation be directed to greater Minnesota, and noted that the program would run for 12 months with state oversight to help guide investments. Testimony in support came from Alex Stuponic of Advantage Capital and Jason Wabama of Advanced Machine Guarding Solutions in Hibbing. Stuponic described the federal New Markets program as a tool for directing capital to low-income and underserved communities, cited Minnesota projects that have already benefited from federal funding, and argued that state programs in other states have successfully attracted more investment. Wabama said the credit could help rural businesses like his expand, noting that his Hibbing company has grown from one employee in 2021 to 22 employees and hopes to reach 50 employees while eventually becoming an ESOP. Chair Gomez raised concerns about the bill’s changes, especially the set-aside of half the funds for one region and the five-year carryforward, saying the proposal seemed arbitrary and more permissive and that there was likely not room in the budget for the $100 million cost this year. In response, Swedzinski said the fiscal note pushes costs into future years, with the first costs beginning in 2028-2029, and emphasized that the structure would allow the investment benefits to occur upfront. The amendment was adopted, and the bill, as amended, was laid over for possible inclusion in the omnibus tax bill.

Transcript Highlights:

• Level going into the 30-day session with a balance of $167 million.
• We are talking about low-income people, sometimes people of color.
• Growing up as a low-income person, Planned Parenthood was the only avenue.
• the federal poverty level.
• , a minimum of 8% of their income.

Transcript Highlights:

• It's a statutorily suspended level of about $98.5 billion.
• So the total current year Prop 98 funding level or the appropriation level I guess that still remains
• Do you all have any visibility into that specific grade level?
• and whether those are realistic even if it is a lower funding level.
• They're entertaining a federal level change? Yeah, that is correct.

Keywords: 988, house, all

Transcript Highlights:

• That's actually income was up 3.6%.
• </c> level. Is that correct? level. Is that correct? &gt;&gt; That's<00:12:51.360><c> right.
• </c><00:16:50.240><c> and</c> going to the to the ETF is income and going to the to the ETF is income
• </c> collections for individual income tax. collections for individual income tax.
• , corrections level, and others level is very significant.

Keywords: 924, joint, all

Transcript Highlights:

• income income um<00:46:50.560><c> but</c><00:46:50.800><c> they</c><00:46:51.040><c> don't</c><00:46
• So the they're bringing in income.
• This updated the county level.
• Low-income individuals and people on fixed incomes.
• Low-income individuals and people on fixed incomes.

Committee: House Municipal and County Government

Keywords: 1189, house, all

Transcript Highlights:

• </c> costs exceed their investment income. costs exceed their investment income.
• </c><00:03:04.280><c> to</c> investment income to investment income to uh<00:03:05.560><c> programs</
• </c><00:03:38.519><c> from</c> and aggregating investment income from and aggregating investment income
• </c> investment income investment income and<00:05:08.720><c> then</c><00:05:08.960><c> subtract</c><
• </c> their income, and that is unsustainable. their income, and that is unsustainable.

Keywords: 918, senate, all

Summary: The conference committee on the housing omnibus bill began with member introductions and a staff walk-through comparing House and Senate provisions. House Research staff reviewed major policy differences affecting Minnesota Housing Finance Agency operations, including limits on how much the agency may retain from state appropriations for administrative costs, new reporting requirements, restrictions on transfers between appropriated accounts, and House-only language requiring annual expenditure of investment income from state appropriations. Senate provisions were also summarized, including tighter rules on when appropriations may be placed into Housing Development Fund bookkeeping accounts, updated operating-cost reporting, and Senate-only changes to how investment earnings may be used. Staff also described shared and differing provisions on program-money transfers, a lived-experience earnings exemption, and a long list of Senate-only policy changes, including manufactured home park tenant protections, low-income housing tax credit and bond-related changes, a task force on housing taxes and fees, and repealers affecting Housing Development Fund authority and certain older programs. Fiscal staff then reviewed the budget impacts. The House side included one-time appropriations for workforce housing development, family homeless prevention and assistance, a Minnesota Nice Home Share pilot, and homebuyer education, along with debt service for $100 million in housing infrastructure bonds and transfers/cancellations that produced a net zero general fund impact across the budget window. The Senate side noted a fiscal note for the housing taxes and fees task force and a smaller housing infrastructure bond authorization, with corresponding debt service costs and a total Senate budget-window impact of about $1 million in general fund debt service. After the staff presentations, the committee moved to public testimony. Commissioner Jennifer Ho of Minnesota Housing said the bill’s housing infrastructure bonds and continued support for family homeless prevention were important, and she supported the lived-experience earnings exemption, while noting concerns about the interest-earnings provisions. Testifiers from Greater Minnesota groups praised the workforce housing investments and Senate updates to the state housing tax credit and infrastructure grant program, though they suggested changes to the geographic distribution language. HOME Line urged funding for statewide tenant hotline services, citing rising demand and asking for $1 million if additional money becomes available. The Minnesota Consortium of Community Developers supported the bill’s investments and emphasized the need to pair housing development with supportive services. Housing First Minnesota praised housing infrastructure bonds and other investments but criticized the omission of the Minnesota Starter Homes Act. The Minnesota Multi Housing Association began testimony opposing certain rent-control-related provisions in the House bill. No votes or final actions were taken during the portion of the meeting provided.

Transcript Highlights:

• </c> uh professional advising for incoming uh professional advising for incoming students<00:14:33.040
• </c><00:17:57.520><c> of</c> University environment the level of University environment the level of
• , middle-income, and high-income families.
• , middle-income, and high-income families.
• </c> mental health improved my stress level mental health improved my stress level dropped<01:53:25.400

Committee: Senate Higher Education

Keywords: 1187, senate, all

Transcript Highlights:

• Fair Fares Program, providing affordable access to transit for low-income riders; $25 million for the
• That's about the same amount that you have budgeted just for low-income fare reserve on MBTA.
• But that doesn't mean that we can't have a similar level of prioritization in other areas.
• level, they know and they feel it, and luckily these revenues are available.
• They were much more likely to be reading on grade level by the end of that school year.

Committee: Joint Joint Committee on Ways and Means

Keywords: 995, all

Summary: The hearing focused on House Bill 55, the governor’s FY25 supplemental budget proposal to spend about $1.3 billion in surplus Fair Share revenue. House and Senate chairs framed the bill as a one-time opportunity to invest fairly in education and transportation, while also noting the need to protect the state’s long-term fiscal balance. Administration officials said the proposal should be considered alongside the FY26 budget and related bills, since the governor’s broader Fair Share plan aims for roughly an even split between education and transportation over time. Secretary of Administration and Finance Matthew Gorzkowicz, Transportation Secretary Monica Tibbits-Nutt, and Education Secretary Patrick Tutwiler outlined the administration’s priorities. Transportation funding would go mainly to the MBTA and related reserves, including money for the Federal Transit Administration reserve, MBTA stabilization reserve, low-income fares, winter resilience, RTA workforce support, MassDOT workforce and project delivery, and micro-transit grants. Education funding would support universal preschool expansion, early education and care capacity, early literacy tutoring, adult basic education and ESOL, early college and career technical education, MyCAP expansion, and special education circuit breaker funding. The administration emphasized that many of these investments are one-time or multi-year measures designed to address current needs without creating unsustainable recurring costs. Committee members raised concerns about regional equity, especially the large share of transportation money going to the MBTA versus regional transit authorities and rural areas. Several members asked for more detail on how the proposal would benefit Western Massachusetts and other non-MBTA regions, and whether micro-transit and Chapter 90-related investments would be sufficient. Education questions focused on special education reimbursement shortfalls, federal funding cuts to school districts, and how CTE and vocational investments would align students with workforce needs. The administration said it would provide additional data on MBTA versus RTA investment and explained that the special education circuit breaker and transportation reimbursement changes were intended to improve predictability and relief for districts. After the administration panel, Jessica Tang of AFT Massachusetts testified in support of using Fair Share funds to protect public education amid federal uncertainty and cuts. She argued that schools are facing a fiscal cliff, that vulnerable students would be hit hardest by funding losses, and that the Fair Share revenue should be used to preserve services and support students’ needs.

Transcript Highlights:

• But that's an indication of your income level.
• But that's an indication of your income level.
• But that's an indication of of your<00:45:07.760><c> income</c><00:45:08.079><c> level.
• So I think the answer your income level.
• </c> reading level? reading level?

Committee: Joint Families & Children

Keywords: 958, all

Transcript Highlights:

• It does focus on square footage instead of income. Well, there's income.
• So, Madam Chair, Representative, so you're focusing on square footage instead of income, but some of
• there is that they're building a home that meets the definition of an entry-level home and has to be
• They have to be below the area median income limit.
• Thanks for the introduction, and Representative Hernandez covered most of the high-level points.

Committee: House House Commerce & Economic Development Committee

Keywords: 996, all

Transcript Highlights:

• It is at level funds, so it is at that 12.5 level.
• At the visit level, At the visit level at Northeast Valley, 82% of the reimbursement for a Medi-Cal patient
• Again, this represents the reduced level, consistent with the current HQAF tax amount levels, based on
• The board reinstated the upper income limit to pre-ACA levels at 200% of the federal poverty level.
• Lastly, we've... ...above 100% of the federal poverty level.

Keywords: 988, house, all

Transcript Highlights:

• And in the face of mounting and skyrocketing income inequality, this proposal has gained momentum across
• These bills will also help level the playing field between workers and their employers, who may refuse
• When workers have more disposable income, they spend it locally.
• The minimum wage to the current level is now equivalent to about $20.
• My wife and I live in an apartment, and our combined incomes still aren't enough to pay our rent.

Committee: Joint Joint Committee on Labor and Workforce Development

Keywords: 995, all

Summary: The Joint Committee on Labor and Workforce Development held a hybrid hearing on legislation concerning unemployment insurance, non-compete agreements, prevailing wage, and minimum wage issues. Committee leaders outlined the hearing process, asked witnesses to keep oral testimony to three minutes, and invited written testimony through November 20. No votes were taken during the hearing; it ended with a motion to adjourn and notice of the next hearing on November 20. Much of the testimony focused on bills to expand unemployment insurance for striking workers, including H. 2168 and S. 1319. Labor leaders, union members, and legal advocates argued that workers who are out on strike for more than 30 days should be able to receive UI benefits, saying the policy would help workers and families meet basic expenses, reduce employers’ ability to “wait out” strikes, and encourage good-faith bargaining. Speakers cited recent strikes, including the Republic Services strike, and said the proposal would not meaningfully increase strike activity or strain the UI trust fund. Another major topic was minimum wage legislation, especially H. 2107/S. 1349 to raise the minimum wage to $20 by 2029 and index it to inflation, and H. 2191 to create a $25 enhanced care worker minimum wage. Supporters said current wages are not keeping pace with housing, food, and childcare costs, and that care workers, direct support staff, and human service employees face chronic vacancies, burnout, and turnover. Testimony also supported H. 2126 on prevailing wage by adding apprenticeship and training contributions to the wage calculation, and H. 2159 and S. 1363 on prevailing wage-related issues. One witness, Russell Beck, testified against S. 1336, which would ban non-competes, and against H. 2118, arguing Massachusetts’ current non-compete law is a balanced compromise that should not be disrupted.

Transcript Highlights:

• of participation for these 2 programs and better align that funding amount to that level.
• What happens when a family faces the loss of income?
• So how does a parent report the change of income to make sure that is clear to you all?
• think the program will cost 2 main tame that level plus the following summer.
• level?

Transcript Highlights:

• income income students<00:11:47.200><c> in</c><00:11:47.680><c> addition</c><00:11:48.680><c> there's
• </c> needy students if you remove the income needy students if you remove the income cap<00:15:36.079
• below the income prioritize students below the income threshold<00:32:11.120><c> and</c> threshold and
• I think to have an increase to take away any income level and then to put an income level as the last
• level as the last of the criteria.

Committee: Senate Education Finance

Keywords: 1191, senate, all

Transcript Highlights:

• You can see that corporate income tax in the top left there, individual income tax, which is a big portion
• Some core sources of revenue: income tax, corporate income tax, sales tax, product tax, and miscellaneous
• Chair, and thank you for level setting that.
• On this next screen, you can see at a high level what they spent it on.
• So now we're going to dive into our first division-level budget hearing.

Summary: The committee first received a presentation on the state general fund and the JFAC “green sheet” from Legislative Services analyst Christopher LaHosette. He explained the general fund’s main revenue sources, how appropriations and transfers are tracked, how the green sheet is used to reconcile projected revenues against expenditures, and how structural balance is measured. Members asked about continuously appropriated funds, federal dollars, sales tax exemptions, and cash reconciliation issues tied to the state’s Luma system and interest allocations. The presentation emphasized that the green sheet is a cash reconciliation tool and that the committee would use it throughout session to track budget actions and policy bill impacts. The committee then began its Department of Health and Welfare budget hearings with an overall agency presentation from analyst Alex Williamson. She reviewed the department’s size, structure, vacancy rate, five-year spending trends, and the role of continuously appropriated funds such as the Idaho Children’s Trust Fund and Rural Physician Fund. Members asked about personnel vacancies, unspent personnel dollars, and the department’s large trustee and benefit payments. Department officials later explained that vacancies reflected a department-wide review, hiring freeze, and reallocation of FTP to better match funding, with some positions being reverted and others moved to areas such as State Hospital South and Medicaid-related work. The committee then heard the first division-level budget presentation for Indirect Support Services. Williamson outlined the division’s administrative functions, its FTP and vacancy picture, historical spending, and budget changes tied to reorganizations, the ombudsman office, and IT consolidation. The division’s 2027 requests included a dedicated-fund irrigation project at State Hospital West, a background-check unit fund adjustment, removal of special transfer restrictions, and the transfer of 58 FTP to the Office of Information Technology as part of modernization. Members also discussed the new Rural Health Transformation Program, including Idaho’s $925 million federal award, the governor’s proposed 12 limited-service FTP and related spending, and whether the department could use AI or other efficiencies. Additional questions covered the definition of rural, the mechanics of the IT transfer, and a constituent question about bathroom upgrades, which the department said was handled by the Department of Administration rather than Health and Welfare.

Transcript Highlights:

• You know, not a— Population or income, employment or construction.
• So the things we forecast are things like Washington employment levels, Seattle inflation, personal income
• Personal income is a measure of all income to Washingtonians.
• So this is not only salary, Personal income is a measure of all income to Washingtonians, so this is
• not only salary and wages, but investment income, rental income, that sort of thing.

Summary: The committee first received a presentation from Dr. Reich on the Economic and Revenue Forecast Council (ERFC), including how the council’s joint executive-legislative forecasting process works, the main state revenue sources, and recent economic conditions. He said Washington’s economy is slowing, with weak employment growth, softer taxable sales, and uncertainty from tariffs, federal spending, and the federal shutdown. He also noted that the September forecast was reduced, mainly because of lower sales tax and real estate excise tax collections, and that the state still expects modest growth rather than a recession. Members asked about whether Washington tends to lag national downturns and how forecast information should affect budgeting; Dr. Reich said the forecast is a revenue tool, not a budgeting decision, and that spending choices remain with elected officials. The Department of Revenue then presented on Washington’s sales and use tax structure and the implementation of Senate Bill 5814, which expands retail sales tax to several services effective October 1, 2025. Steve Ewing explained how sales and use tax are sourced, how reseller permits and the multiple points of use exemption work, and how the new law applies to live presentations, temporary staffing, investigations and security services, IT services, custom website development, advertising services, and custom software. He said DOR held listening sessions, issued interim guidance, and set up a centralized landing page and outreach efforts to help taxpayers understand the changes. He also described a six-month grace period for certain pre-existing contracts through March 31, 2026, but said penalties and interest still apply under the statute. Committee members raised concerns about how businesses and individuals will know when a service is taxable, who is responsible for collecting and remitting tax, and how sourcing will work for services delivered across multiple locations or online. DOR staff walked through examples involving accounting services, live lectures, virtual events, advertising campaigns, and search engine marketing, including the use of reasonable allocation and pool codes when exact sourcing data is unavailable. Members also questioned the administrative burden on small businesses and professionals newly subject to tax, and whether additional legislative fixes or relief from penalties and interest may be needed. No votes or formal actions were taken in the work session.