Transcript Highlights:

• see those rates impacting the care for children.
• This is an example of a four-star enhanced rate.
• Those rates over 50 to 60 percent of that rate is about compensation, and so then the wage scale and
• So the idea is that we have three rates.
• And then there's a full-time preschool rate.

Bills: SB2

Transcript Highlights:

• for everyone, lowering the tax rate for everyone, lowering the combined<00:04:43.360> rate<00
• combined rate down from 6.875 to 6.75. combined rate down from 6.875 to 6.75.
• , what are we taxing or what is the rate, what are we taxing or what is the rate, right?
• Um, lowering rates.
• Um, lowering rates.

Keywords: 1183, house

Transcript Highlights:

• This means that the reported occupancy rate of 56% is artificially low, and the actual occupancy rate
• capacity and occupancy rates. capacity and occupancy rates.
• Functional occupancy and capacity rates, in addition to total certified occupancy and capacity rates.
• <00:25:54.200> The looking at high occupancy rates. The looking at high occupancy rates.
• primary rate-limiting factor for primary rate-limiting factor for admission?

Keywords: 958, all

Transcript Highlights:

• Are we looking at the rate of pay? What is driving these vacancies?
• And they had this, the rate and the FTE, and they were talking about that they used the rate to sprinkle
• , which I'm still trying to get a grasp of units of rate.
• So the new group of people are not getting those new rates.
• Why do they have more units of rate?

Summary: The Health Care Budget Subcommittee met to review agency budgets, vacant positions, and possible efficiencies across several health and human services agencies. Members were asked to identify savings and potential areas for increased funding, and the discussion repeatedly focused on whether long-vacant FTEs, reversion of funds, and staffing shortages reflect true operational needs or broader budgeting and recruitment problems. The chair and members emphasized that the exercise was intended to help the committee make more informed budget decisions and to identify structural issues that may require legislative action. For the Agency for Persons with Disabilities, members highlighted a large waiting list, including individuals in crisis and children, and discussed whether vacant positions and unspent funds could be redirected to services. Several members raised concerns about delays in crisis applications, the use of paper applications, and whether the issue is staffing, process, or both. For the Department of Children and Families, the presenters discussed vacant positions, the use of staff augmentation in state hospitals, support for expanding behavioral qualified residential treatment program beds, and concerns raised by audits of the managing entities, which showed procurement and financial management problems. They recommended continued oversight, reporting requirements on Medicaid enrollees receiving mental health services through managing entities, and support for the governor’s proposed funding items. Other agencies reviewed included Elder Affairs, where members questioned the need for multiple divisions, CARES assessments, and supervisory overhead; the Department of Health, where vacancies, turnover, pay gaps, and units of rate were discussed as barriers to recruitment and retention; and the Department of Veterans’ Affairs, where the presenters said vacancies were tied to new nursing homes and recommended shifting a major priority into general revenue rather than trust funds. Throughout the meeting, members generally agreed that the vacancy review was eye-opening and suggested deeper, possibly separate, reviews of agency staffing, pay parity, and fund reversion practices. No formal votes were taken during the transcript.

Transcript Highlights:

• for race and ethnicity and high imputation rates.
• So there is a definite relationship between the self-response rates of counties and their vacancy rates
• , except for Suffolk County, which has much less of a vacancy rate—a vacancy rate of only 7.1%—but a
• lower self-response rate of 56.8%.
• response rate layer.

Keywords: 995, all

Summary: The Senate Committee on the Census met on December 8 at 9:32 a.m. to examine the dynamics that drive census undercounts and overcounts, with testimony first from Joseph Salvo and then from Susan Strait of the UMass Donahue Institute. Salvo explained the Census Bureau’s two main evaluation tools: demographic analysis, which uses vital records, migration estimates, and Medicare data to produce a national benchmark, and the post-enumeration survey (PES), which compares a separate sample-based count to the census. He said the 2020 census showed a small national net undercount, but larger age- and race-based disparities, including the highest undercount among children ages 0 to 4, higher undercounts for men, substantial undercounts for Black, Hispanic, and American Indian/Alaska Native populations, and overcounts among some older and college-age groups. He also described how self-response, non-response follow-up, administrative records, proxy responses, and imputation affected data quality, arguing that proxies and imputation were especially weak and that outreach remains critical for 2030. Committee members asked Salvo to clarify the methods and error bands, the role of international migration estimates, and how the PES differs from the census address list and LUCA. He explained that PES is based on a separate sample of blocks and can add units within sampled blocks, but it does not measure units missed entirely from the original address list; LUCA matters because it improves that list before enumeration. He also discussed age heaping, duplicate responses among older adults, and why group quarters and COVID-related disruptions complicated the 2020 count. Senator Driscoll briefly interrupted to describe Randolph’s successful appeal of its 2020 count after an undercount in disability care homes, and Salvo noted that the post-census group quarters review helped correct some missed facilities. Susan Strait then focused on Massachusetts-specific results. She said Massachusetts’ 2020 count was strong overall, with population growth above the national average and a PES-based finding that the state was overcounted by 2.24 percent, though she emphasized that this did not mean all areas were accurately counted. Using demographic analysis, she said Massachusetts had an estimated 4.15 percent undercount of children ages 0 to 4, with the largest county-level undercounts in Hampden, Suffolk, and Essex, and she linked higher child undercounts to lower educational attainment and female-headed households. Strait also reviewed operational metrics showing that Massachusetts had relatively strong internet self-response, but that non-response follow-up relied heavily on household interviews, administrative records, proxies, and imputation in different counties. She highlighted higher proxy use in college-heavy counties such as Hampshire and Suffolk, and said counties with more minority residents were more likely to have population-count-only cases and other indicators of harder-to-count populations. The hearing ended with discussion of how these findings could inform outreach and census planning for 2030.

Transcript Highlights:

• This would align payments with each center's Medicaid prospective payment system rate.
• Having a commercial rate floor that matches our PPS rate would result in $4.3 million annually to CHP
• Finally, a commercial rate floor matching our PPS rate would immediately place CHP Berkshires in a stronger
• per-visit rates.
• Without fair and comparable reimbursement rates, they simply cannot survive.

Keywords: 995, all

Summary: The committee held a public hearing with testimony on several health care bills, with most of the discussion focused on primary care access, community health center reimbursement, midwifery and birth centers, telehealth, hospital-at-home, direct primary care, and trans-inclusive health care access. Chair Feeney and Chair Murphy opened by noting the large number of signups and asking testifiers to keep remarks brief because of time constraints. Legislators and witnesses repeatedly emphasized that Massachusetts’ primary care system is under strain and that federal policy changes and reimbursement gaps are worsening financial pressure on providers. On community health centers, Representative Blay, Senator Lovely, Michael Curry, Bethany Keeley, Jag Deep Trevetti, Sean Cahill, and Christina Severin all supported H. 1096/S. 711, which would require commercial insurers to pay federally qualified health centers at least the MassHealth prospective payment system rate. They argued that commercial plans currently reimburse health centers below Medicaid rates, threatening sustainability, staffing, and access, especially as federal cuts and coverage losses could increase uncompensated care. Testifiers said the bill would stabilize health centers, protect primary care access, and not cost the state money. A second major topic was H. 1117/S. 784 on sustaining birth centers and the midwifery workforce. Senator Lovely, Senator Miranda, Emily Anesta, Rebecca Orden, Catherine Rushworth, Nishira Burrill, Joel Sutherland, Rachel Blessington, Joelle Ward, and others described the 2024 maternal health omnibus as an important first step, but said birth centers and midwives still face low reimbursement, workforce shortages, and financial instability. They urged reimbursement parity, a workforce development fund, and support for freestanding birth centers, citing improved outcomes, lower C-section rates, better patient experience, and racial equity in maternal health. Several speakers shared personal birth stories and said the bill would help preserve and expand birth options in communities like Roxbury, Worcester, and the North Shore. The committee also heard support for H. 1343 on direct primary care from Dr. Garofalo, Dr. Altman, Dr. Nair, Stephanie Cameron, Dr. Haley Moke-Blessed, and others, who said current insurance rules force patients to use a separate in-network primary care doctor for referrals and sometimes prevent physicians from dispensing medications. They argued the bill would reduce delays, administrative burden, and costs while improving continuity of care. In addition, Dr. Miklides and Sue Stempeck supported H. 1141 on hospital-at-home parity, saying the model has strong outcomes and should be reimbursed at the same rate as brick-and-mortar hospital care. Heather Myers and Katrina Cook testified on telehealth and digital health equity, urging broader coverage for asynchronous care, remote monitoring, interpreter services, and digital literacy supports. SEIU Local 509 supported H. 1188/S. 681 on trans-inclusive health care access, saying it would remove arbitrary insurance barriers to gender-affirming care. No votes or committee actions were taken during the hearing.

Transcript Highlights:

• Those who've been here a certain period of time have access to in-state tuition rates.
• would tie it to the Wall Street Journal prime rate plus 3%, which would come...
• You said that the rate fluctuates. How often does it fluctuate?
• It would be once a year, based on the rate as of the first of the year.
• That rate fluctuates based on whatever that prime rate is plus that percentage.

Bills: HB4421, HB4426, HB4432, HB4329, HB3551, HB3763, HB1411, HB2730, HB3465, HB3649, HB3650, HB3674, HB3941, HB3970, HB3979, HB3980, HB3981, SB1074

Keywords: child welfare, fentanyl exposure, drug endangerment, environmental testing, safety analysis, remediation, child protection, Department of Human Services, violence prevention, HB4426, SIDE tax credit, strategic industrial development enhancement, income tax credit, economic development, tax incentive, qualified economic development expenditures, qualified initial infrastructure expenditures, industrial park, economic development zone, port authority

Transcript Highlights:

• , you would—the passage rates are really very, very significant.
• I have a client, for example, whose passage rate is 33%.
• I have a client, for example, whose passage rate is 33%.
• About the medical school passage rate? No.
• The RN pass rates for the private schools have increased over 30 percent; so have the PN pass rates.

Summary: The committee took up a series of health and human services bills, beginning with CS/SB 1602, which would require emergency departments to have evidence-based pediatric care protocols, training, appropriate child-sized equipment and medications, a designated care coordinator, and participation in a pediatric readiness assessment. It was reported favorably. CS/SB 1224 followed, aligning Florida law with federal requirements so paramedics may administer controlled substances in the field under physician or nurse practitioner protocols; it also passed favorably after supportive testimony from fire chiefs. The committee then adopted a strike-all for SB 890, the Emily Adkins Family Protection Act, which addresses venous thromboembolism by creating a statewide registry, requiring screening and training in hospitals and long-term care settings, and adding assisted living facility response requirements. Assisted living representatives objected to the ALF provisions as unrealistic and potentially harmful, while supporters argued the bill would save lives; the bill was reported favorably. CS/SB 1182, requiring continuous glucose monitors to be covered as both durable medical equipment and a pharmacy benefit, also passed favorably with support from AARP. The committee next considered CS/SB 12, a claim bill for a child severely injured after a DCF home visit allegedly failed to meet standards, and it was reported favorably without opposition. CS/CS/SB 954, dealing with substance abuse treatment centers and recovery residences, drew substantial debate. The bill would limit local zoning restrictions on treatment facilities and allow larger recovery residences if staffing ratios are increased; a late-filed amendment reduced the maximum active patients from 500 to 300. Municipal and county representatives warned that the bill could override local reasonable-accommodation efforts and create institutional-scale facilities, while supporters said housing is essential to recovery and that clustering concerns are overstated. The committee ultimately reported the bill favorably. CS/SB 1050, expanding the developmental disabilities pilot program statewide and creating a statewide family care council, also passed after extensive testimony from families and advocates. Supporters emphasized the long waitlist and the need for more services, while some speakers opposed managed care and warned about provider shortages and loss of individualized supports. Later, CS/SB 614, requiring a public educational webpage about background screening clearinghouse and level two screening requirements, was reported favorably. CS/SB 1578, which would require coverage for mammograms and supplemental breast cancer screening in certain circumstances, was also reported favorably. CS/SB 1060 created a joint legislative oversight committee to review Medicaid operations and financing; members discussed the need for stronger oversight of large midyear spending adjustments, and the bill passed favorably. CS/SB 1240, a Department of Children and Families substance abuse and mental health bill, was amended to clarify Baker Act transfer timing and notification requirements after debate over whether facilities could hold patients too long; it was then reported favorably. Finally, Senator Harrell presented CS/SB 526, a major nursing education bill aimed at Florida’s low NCLEX passage rates. The bill would require nursing programs to use exit exams, remediation, reporting, and stricter oversight, and the strike-all would add graduate preceptorships for low-performing programs and temporary provisional licenses for graduates pending NCLEX passage. The transcript ended while that bill was still being explained, before final action was taken.

Transcript Highlights:

• These are the existing rates. There is no increase in rates for New Hampshire E-ZPass holders.
• for rates.
• There is no increase in rates for rates.
• The rate of discount varies by agency. The rate of discount varies by toll<00:48:10.480> agency.
• this bill to set the tolls at this rate. this bill to set the tolls at this rate.

Keywords: 1189, house, all

Transcript Highlights:

• But the banks don't set the rates for the fees they receive.
• with each other on fee rates.
• Visa and MasterCard set fee rates.
• They got a much higher fee rate.
• Regulated rate.

Keywords: 988, house, all

Transcript Highlights:

• It will reduce what we believe the average ISD tax rates from 97.66 cents to 90.86.
• We're an A-rated district and have been since the rating system started.
• There are two knobs to this: it's the tax rate and it's the appraisal.
• Increased rates or by the appraisal caps going up.
• But it's the value times the rate equals the bill.

Bills: SB4, SJR2, SB 4, SJR 2

Keywords: property tax, homestead exemption, school funding, state aid, constitutional amendment, SJR 2, Senate Joint Resolution 2, property tax relief, school property tax, ad valorem tax, residence homestead, school district taxes, Texas Constitution Article VIII, public school finance, homeowner exemption, elderly exemption, senior tax relief, disabled exemption, tax year 2025, voter approval

Transcript Highlights:

• individual experience rating.
• in for next year's employer tax rates.
• of employers and their individual tax rates as well.
• And too, though, the rate is lower per employee.
• The rate is lower per employee, per employer, because we have a low unemployment rate.

Keywords: Commission on Unemployment Compensation, 976, house, all

Transcript Highlights:

• Not only is our AAA interest rate allowed to bring down the cost of actual market rate loans, but then
• So, again, because of our ratings, borrowers receive the low interest rates.
• , you know, S&P wouldn't give us. an investment-grade rating.
• So people, you know, paying their water rates or sewer rates, and then they're paying operations.
• that rate.

Transcript Highlights:

• So, we're looking at is at market rates.
• <00:16:15.519> of at any time, but the rate of at any time, but the rate of appreciation<00
• We’ve seen what happens when the rate is set too low.
• We’ve seen what happens when the rate is set too low.
• We’ve seen what happens when the rate is set too low.

Bills: SB2060, SB2063, SB2062, SB2069, SB2070

Keywords: rental housing revolving fund, HHFDC, Hawaii Housing Finance and Development Corporation, mixed-income housing, mixed-income rental project, affordable housing, low-income housing, housing finance, housing development, preservation, rehabilitation, pre-development, construction financing, equity investment, credit enhancement, collateral, gap financing, area median income, AMI, perpetual affordability

Summary: The committee heard five housing measures, with the chair announcing that SB 2060, SB 2063, SB 2062, and SB 2069 were works in progress and that decision-making would be deferred to February 3. SB 2060 would allow HHFDC, with Finance approval, to transfer money within the rental housing revolving fund and its subaccounts without further legislative authorization, including a transfer to the mixed-income subaccount for FY 2026-2027. HHFDC and other supporters said the change would give the agency more flexibility to move projects forward, while Catholic Charities Hawaii and a testifier from Roars and Cares supported the bill but warned that shifting money away from lower-income housing could weaken efforts to serve households under 80% of area median income and people at risk of homelessness. HHFDC said the fund’s uncommitted balance was about $100 million and that demand exceeded available resources. SB 2063 would revise the mixed-income subaccount by changing project priorities, adding new criteria, allowing transfers within the subaccount without legislative approval, and directing conveyance tax revenues into the subaccount. HHFDC, OPSD, LURF, Hawaii Appleseed, Housing Hawaii’s Future, Stanford Carr Development, and Roars and Cares supported the measure, while Catholic Charities urged the committee to keep rental and for-sale housing policy separate and to use other mechanisms for homeownership. Catholic Charities said the rental housing revolving fund should remain focused on rentals, and that for-sale initiatives should be addressed separately. The chair indicated an intent to defer the bill for further edits. SB 2062 would make the dwelling unit revolving fund equity pilot a permanent HHFDC program, allowing the agency to buy equity in for-sale developments to lower initial purchase prices and require repayment through shared appreciation. HHFDC said the pilot had been successful, with 83 units committed and $7.6 million of the $10 million program cap already committed, and said permanence would let the agency pair the program with DERF loans earlier in project financing. The chair said SB 2069 would be used as the vehicle for amendments to the DERF equity program and related changes. SB 2069 would authorize HHFDC to use existing dwelling unit revolving fund balances for the equity pilot; it drew support from HHFDC and several housing organizations. SB 2070 would create a permanently affordable for-sale housing program by replacing the current 10-year buyback restriction with a resale price cap tied to an appreciation index, which HHFDC said would preserve affordability while allowing owners to build equity. In questioning, senators pressed HHFDC on whether the bill was necessary, whether it would remove first-time homebuyer and other ownership restrictions, and whether the new program was truly “permanently affordable” if not tied to AMI. HHFDC said the current statutory restrictions limit flexibility, that the proposal would expand access to local residents, and that the price cap would be based on about 4.5% annual appreciation. Supporters said the approach would help buyers move up the housing ladder, while some senators expressed concern that it could open the program to owners of multiple properties and that the committee should see sales-velocity data on existing restricted units before proceeding.

Transcript Highlights:

• Those rates have been adjusted. The second category is increased cost of products and services.
• to 72.5 cents per mile this year, and that rate Is set by the federal government by GSA.
• But as the Chief Clerk indicated, these are rates that are set by GSD.
• How we know it's mileage versus your per diem rate, which all per diem rate is reported on your 1099
• Is the per diem rate for the 30-day session? The rate is $202 per day. 202 per day. Thank you.

Keywords: 996, all

Transcript Highlights:

• The rate also went up to 72.5 cents per mile.
• And that rate is set by the federal government by GSA.
• But as the Chief Clerk indicated, these are rates that are set by GSD.
• How we know it's mileage versus your per diem rate, which all per diem rate is reported on your 1099
• Is the per diem rate for the 30-day session? The rate is $202 per day. 202 per day. Thank you.

Transcript Highlights:

• And so when we look at that rate of the drowning, yes, it goes up.
• study, procure a consultant for the rate study, perform the rate study, and implement the rates, including
• As you know, the same factors probably went into that rate that would go into another additional rate
• What that reasonable rate of return is is certainly up for debate.
• What that reasonable rate of return is is certainly up for debate.

Bills: S0018, S0028, S0260, S0848, S0934, S1014, S1102, S1264, S1566, S1622, S1724

Keywords: negligence, compensation, child welfare, law enforcement accountability, personal injury, police negligence, law enforcement, monetary compensation, civil rights, city liability, electric vehicle, EV, battery fire, lithium-ion battery, towing, wrecker service, vehicle storage, submerged vehicle, saltwater damage, fire marshal

Summary: The committee heard and advanced a wide range of bills focused on water safety, utilities, housing, transparency, and claims relief. CS/SB 848 on stormwater treatment was presented as a follow-up to prior water-quality legislation and reported favorably with one support waiver. SB 28, a claims bill for Reginald Jackson against the City of Lakeland, was also reported favorably. CS/SB 658, a bipartisan child-drowning prevention bill for rental properties, drew extensive testimony from child advocacy and drowning-prevention groups in strong support; amendments required rental license applicants to certify compliance and removed local-government add-on authority, and the bill was reported favorably. CS/SB 18, a claims bill involving the estate of a deceased minor and the Broward County Sheriff’s Office, prompted questions about settlement and responsibility but was ultimately reported favorably despite opposition from a waiver form. Several utility and infrastructure measures were considered. CS/SB 1724 would regulate municipal utility service outside city limits, limit revenue transfers, require public meetings, and cap rate differences; an amendment added gas utilities, and the bill was reported favorably after testimony from municipal utility representatives and small-county advocates. CS/SB 1014 would require municipal utilities to extend water and wastewater service to certain nearby residential properties without conditioning service on annexation; an amendment narrowed the bill to residential uses and clarified capacity and grandfathering provisions, and it passed favorably. CS/SB 1102 would allow local infrastructure surtax revenue to fund body camera programs, with an amendment making the surtax authorization prospective and requiring a new referendum; it was reported favorably. CS/SB 260 on electric-vehicle storage in towing yards was amended to focus on storage only and to tie the higher fee to the period before fire-risk inspection, then reported favorably after testimony from insurers, fire officials, and EV industry representatives. The committee also advanced education, housing, and ethics-related bills. SB 1264 would ease zoning and code barriers for small private schools and micro-schools, with supporters arguing it would expand school choice and opponents raising implementation concerns; it was reported favorably. SB 934 on Florida Keys areas of critical state concern was amended to remove a tax-exemption section that conflicted with the Live Local Act, then reported favorably. SB 1622 would provide a one-time waiver of late financial-disclosure fines under specified conditions and was reported favorably. Finally, CS/SB 1566 on local government spending and transparency required online posting of budgets and related materials, and an amendment added utility revenue reinvestment and other changes while removing DEI spending restrictions; the bill drew support for transparency but concern from small cities and counties about cost and workload, and it was reported favorably. The meeting ended with adjournment after senators recorded votes on selected bills.

Transcript Highlights:

• required to have at least $15 million in capital surplus, but we do not review policy language or rate
• But, ...changes in rates across three different age groups.
• I appreciate very much that the declines in conviction rates dropped across racial categories.
• I appreciate very much that the declines in conviction rates dropped across racial categories.
• So the disproportionality still exists, but the absolute rates are so low.

Summary: The committee heard a work session on earthquake insurance, beginning with background from the Office of the Insurance Commissioner. OIC staff explained that earthquake and earth movement are generally excluded from standard property policies, that earthquake coverage is usually purchased through endorsements or standalone policies with high deductibles and relatively high premiums, and that surplus lines are a limited backstop market not covered by the state guarantee fund. They also described parametric insurance and captive insurance as more specialized products generally suited to commercial or governmental buyers rather than ordinary consumers. A second panel of insurance and banking experts focused on commercial earthquake exposure, especially for older buildings, collateralized loans, and potential knock-on effects to banks and consumers if a major quake caused widespread damage. Members asked about consumer impacts, mitigation incentives, inventories of vulnerable buildings, and whether legislation such as prior work on unreinforced masonry could help reduce risk. The Washington Bankers Association said earthquake insurance is expensive and that affordability is a major concern, while also noting banks participate in disaster-recovery planning and would be affected by major regional losses. No votes or formal actions were taken. The committee then received a presentation from the Washington State Institute for Public Policy on its cannabis and Initiative 502 research. WSIPP staff described the agency as a nonpartisan research institute that conducts legislative-directed studies and explained that its long-term I-502 assignment includes periodic reports leading to a final benefit-cost evaluation in 2032. Staff summarized findings from a 2023 report showing that cannabis possession convictions fell sharply after legalization, though some racial disproportionalities persisted, and that closer retail access was associated with higher reported adult cannabis use, more fatal traffic crashes involving drivers from nearby areas, and higher rates of cannabis use disorder diagnoses among Medicaid enrollees. A 2023 youth-focused report found that students attending schools near retailers were more likely to report cannabis use, had more unexcused absences, and were less likely to graduate on time. In the newest 2025 Medicaid study, staff said retail access was associated with higher probabilities of cannabis use disorder diagnoses, related hospitalizations, inpatient treatment, and co-occurring mental health diagnoses, with event-study analysis suggesting the increases appeared after retailers opened rather than before. Members asked about racial disproportionality, the meaning of cannabis use disorder diagnoses, THC and impairment, whether the findings reflected medical versus recreational use, and how the results should be interpreted in light of broader trends and data limitations. No formal committee action was taken.

Transcript Highlights:

• It does not set medical billing rates.
• They object if we want to introduce Medicaid rates. They object if we want to introduce comp rates.
• , workers' comp rates.
• Which will necessarily lower A cash pay rate might be 100,000. The Medicare rate might be 900.
• What, what rate medical rates are you comparing it to?

Transcript Highlights:

• Assuming a conservative rate of return of 3%.
• It's only available at the 5% rate.
• into older age cohorts with lower labor force participation rates. force participation rate, plus the
• Cohorts with lower labor force participation rates.
• Overall, this suggests a trend rate of 1.73% per year.

Keywords: 995, all

Summary: The Senate and House Ways and Means chairs opened the FY 2027 consensus revenue hearing by emphasizing the need for a balanced, fiscally responsible budget amid federal funding cuts, health care cost pressures, and uncertainty around the federal tax law changes referred to as OB3. They also noted the state’s current revenue performance is slightly above benchmark and paid tribute to the late Representative Anne Margaret Ferranti. Secretary of Administration and Finance Matthew Gorkowitz echoed the call for caution, saying Massachusetts has protected core services while building reserves and that the FY27 budget process begins with a careful revenue estimate. Department of Revenue Commissioner Jeff Snyder, along with DOR staff, presented FY26 and FY27 tax forecasts and identified major drivers and risks: OB3’s negative impact on state revenue, surtax collections, labor market conditions, capital gains, and corporate/business excise taxes. DOR estimated OB3 would reduce FY26 revenue by about $664 million and FY27 by about $282 million, while surtax and capital gains were expected to remain strong in FY26 but soften in FY27. Members questioned the outlook for surtax, capital gains, and the potential fiscal effect of a ballot question reducing the income tax rate from 5% to 4%; DOR said that proposal could cost roughly $4.2 billion to $4.8 billion annually, with a smaller but still significant impact in FY27 because of phase-in timing. Treasurer Deb Goldberg testified next on the stabilization fund, lottery, PRIM, unclaimed property, and the Alcoholic Beverages Control Commission. She reported the rainy day fund at about $8.1 billion, said the lottery was on track for $1.5 billion in FY26 net profit and projected $1.25 billion in FY27, and highlighted that iLottery is expected to launch in summer 2026 with revenue beginning in FY27 and dedicated to child care initiatives. She also described strong PRIM performance and record unclaimed property returns, while members asked about the child care use of iLottery revenue, multilingual outreach, and the economic impact of expanded liquor licensing. Mass Taxpayers Foundation President Doug Howgate and Tufts’ Evan Horowitz then offered differing revenue outlooks and policy warnings. Howgate projected modest growth, cautioned against overusing reserves for ongoing obligations, and urged caution on federal tax conformity changes and health care spending pressures. Horowitz projected higher FY26 and FY27 revenues than other witnesses, warned that the surtax and capital gains make the tax system more volatile, and said a 4% income tax ballot question could reduce FY27 revenues by roughly $800 million to $1 billion. He also flagged the rent control ballot question as a potential risk to municipal finance and suggested the state consider giving a permanent home to the independent revenue model used by Alan Clayton-Matthews.