Transcript Highlights:

• . ...from the tax revenues.
• House Bill 1508 repeals the Texas franchise tax. tax once and for all.
• state tax collections.
• eliminating the tax.
• And out of Texas residents who pay the franchise tax, 65% of that is... ...taxes paid by the top two

Bills: HB 105 , HB982 , HB1483 , HB1508 , HB2575 , HB3646 , HB3993 , HB4083 , HB4580 , HB4725 , HB5169 , HB5511 , HJR73 , HJR102 , HJR174 , HB3746 , HB4240

Committee: House Ways & Means

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC

Transcript Highlights:

• State tax dollars.
• I'm assuming our airlines pay this tax, right? At the airport, major seat tax?
• taxes.
• It redirects tax revenues on aircraft fuels from the hazardous substance tax, petroleum product tax,
• taxes.

Bills: SB5989 , SB5898 , SB6240 , SB6244 , SB6231 , SB6228 , SB6220

Committee: Senate Ways & Means

Keywords: aircraft fuel tax, tax revenue distribution, aviation funding, transportation, state revenue, aeronautics, taxation, aircraft fuel, state funding, aviation fuel, hazardous substance tax, air quality, noise mitigation, environmental impact, tax exemption, agriculture, hazardous substances, crop protection, warehousing, data center

Transcript Highlights:

• tax rates.
• If you go to Target in Gilbert, you're going to be taxed the Gilbert tax.
• So this tax that produced the $49 million, what type of tax was it and who paid it?
• So what was the tax, the original tax, and who paid it? Mr. Barnes. Mr.
• This is a tax credit.

Bills: HB2143 , HB2273 , HB2290 , HB2373 , HB2784 , HB2794 , HB4037

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: public safety, retirement system, investments, trust fund, board of trustees, financial report, income tax rebate, Pinal County, taxpayer eligibility, state revenue, financial assistance, transaction privilege tax, business location, tangible personal property, shared vehicle, sourcing, income tax, veterans, donations, tax refunds

Transcript Highlights:

• is imposed by a taxing unit if the office of the collector for the taxing unit is closed on the delinquency
• AG 4648 by and ruling the appeal of ad valorem taxes in certain state and local taxes in the enactment
• Thank you. property for out of alarm tax purposes or for the subcommittee of property tax appraisals.
• a tax.
• the tax reported to the application of the taxpayer payments to the taxes, penalties, and interest for

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:

• To be taxed annually on items that sales tax has already been paid for is a more...
• When you owned a business, did you pay franchise taxes? Yes. Real property tax? Yes.
• Business personal property tax? Yep. Federal income tax? Yes, sir. Sales tax? Yep.
• This is an intangible... personal, what kind of tax? Property tax? Yes.
• It is in the tax code. But your bill would simply. take it out of the tax code.

Bills: HJR1 , HJR2 , HB9 , HB22 , HB908 , HB1392 , HB195 , HB 13 , HB143 , HB135 , HJR1 , HJR2 , HB9 , HB22 , HB908 , HB1392

Keywords: constitutional amendment, property tax, ad valorem tax, tax exemption, tangible personal property, income-producing property, business personal property, equipment exemption, machinery, local government finance, school district revenue, county taxes, Texas Constitution, Article VIII, tax relief, commercial property, death tax, inheritance tax, estate tax, property transfer

Transcript Highlights:

• Downstairs, they were saying, "Oh, they want to give some more tax breaks."
• I ain't saying tax someone else; I'm saying we can't get no more of them breaks now because we got needs
• All right, this is a sales and use tax. This is to get them in sync with each other.
• Number one, we have a fair amount of local sales tax exemption bills that have been put in this committee
• I don't know if it's going to work or not, but it's to deal with all the local sales tax exemptions for

Bills: SB1 , SB83 , SB159 , SB160 , SB1

Committee: Senate Finance and Taxation Education

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, adult-size changing table, changing station, accessible restroom, public bathroom, public building, public entity, ADA, Americans with Disabilities Act, accessibility, restroom renovation, new construction, grant program, state grant, local government facilities

Transcript Highlights:

• That part of that tax cut included a path to zero, which is a triggered tax cut.
• And I think, when we look at our income tax revenue, sales tax revenue, the diversity of the funds that
• The desire to help those with their homeowner's taxes.
• I think I read it carefully, but will you Tell me what the maximum tax excise tax would be that a city
• But it is hard to place a tax on the underground industry.

Bills: SB1302 , SB1389 , SB1401 , SB1776 , SB1809 , SB1858 , SB1985 , SB2053 , SB2148

Committee: Senate Revenue and Taxation

Keywords: income tax, tax rates, revenue certification, Oklahoma Tax Commission, state budget, education, tax credit, school choice, private school, tuition assistance, income limits, parental choice, accreditation, insurance, taxation, premium, home office credit, healthcare, teacher tax credit, income tax credit

Bills: HB397 , HB523 , HB397

Committee: House Boards, Agencies and Commissions

Keywords: real estate, disclosures, equitable interest, disciplinary actions, Alabama Real Estate Commission, parole procedures, advocacy, parole board, victim representation, inmate rights, HB397, homestead exemption, ad valorem tax, property tax, tax relief, senior exemption, elderly homeowners, retiree exemption, disability exemption, blind exemption

Bills: HB473 , HB397 , HB397

Committee: House Boards, Agencies and Commissions

Keywords: water recreation, public access, water bodies, recreational use, water commissions, real estate, disclosures, equitable interest, disciplinary actions, Alabama Real Estate Commission, HB397, homestead exemption, ad valorem tax, property tax, tax relief, senior exemption, elderly homeowners, retiree exemption, disability exemption, blind exemption

Transcript Highlights:

• There's a ballot question in November that would cut the state income tax from 5% to 4%.
• That's a 20% decrease in income tax revenue, and you combine that with...
• There's a ballot question in November that would cut the state income tax from 5% to 4%.
• We've got a lot of years' history of collecting registry fees and gas taxes.
• At the previous $200 million funding level, Sherborn's apportionment was $250,000.

Committee: Joint Joint Committee on Transportation

Summary: The committee heard testimony on House Bill 4987, the administration’s transportation bond bill centered on Chapter 90 roadway funding and related capital programs. Administration officials described the bill as a roughly $5.5 billion package that would continue $300 million per year for Chapter 90 over four years, with part of the funding distributed by the traditional formula and an additional $100 million based solely on road miles to better support rural and smaller communities. They also highlighted authorizations for municipal pavement work, Shared Streets and Spaces grants, accelerated bridge and pavement repairs, MBTA rail modernization and reliability, housing-related transportation improvements, and a new DCR-focused PRISM program for parkways and related infrastructure. Officials emphasized that the bill is financed through the Commonwealth Transportation Fund and Fair Share revenues, and said it would help municipalities plan more predictably, speed project delivery, and support housing, safety, and climate goals. Committee members and witnesses discussed the bill’s broader scope beyond traditional Chapter 90, especially the $200 million for transportation projects that support housing development and the $200 million for MBTA modernization and rail reliability. Members asked about the rationale for a four-year authorization amid fiscal uncertainty, federal funding volatility, and the status of commuter rail electrification. Administration officials responded that the capital authorization is backed by dedicated transportation revenues rather than the operating budget, and said multi-year certainty helps cities and towns make better long-term repair decisions. They also said the MBTA’s rail modernization funds would support locomotive procurements, including battery-electric and Tier 4 diesel locomotives, as part of a longer-term regional rail and electrification strategy. Municipal officials and regional advocates strongly supported the bill. The Massachusetts Municipal Association, along with town and city officials from Sherborn, Conway, and Yarmouth, said the increased Chapter 90 funding and road-mile-based distribution are especially important for small and rural communities with limited local revenue capacity, and that multi-year funding would let them bundle projects, bid at better prices, and address backlogs more proactively. A Better City and MAPC also supported the bill but urged the committee to treat it like a traditional bond bill by adding policy provisions and considering new transportation revenue tools, such as TNC fee changes, road pricing, parking taxes, and other mechanisms. The committee took no vote during the hearing and adjourned after testimony concluded.

Transcript Highlights:

• committee for tax bills, so to speak.
• Chairman, this bill was in the tax committee in the Senate, and they considered rolling it into the tax
• side through their tax committee is what they do.
• So if you don't have much of a tax liability, you can be refunded for the tax credit on the solar.
• Just last night, they passed out the tax package.

Summary: The committee began with roll call, noting several members present and others absent, and then announced that HB 338 had been rolled. The first bill taken up was HB 332, a committee substitute authorizing or reauthorizing 376 previously approved capital projects, with changes that could extend reversion dates, alter purposes, or change administering agencies. After no public comment, members asked about the reauthorization period, project listings, and how HB 332 would interact with HB 247, which had been passed earlier in the session. The committee clarified that HB 332’s projects would be grandfathered in and that the standard extension is two years. The committee then voted 12-0 to do pass the committee substitute and do not pass the original HB 332. The committee next heard SB 55, which would increase a state solar tax credit from 10% to 30% while keeping the existing $30 million cap and sunset date. Legislative Finance Committee staff explained that the credit had been scored at about $9 million in recent years, so the bill would create an estimated $21 million general fund impact. The sponsor and supporters argued the bill would help New Mexico’s solar industry after the federal credit changed, preserve jobs, support small businesses, farmers, tribal communities, and lower-income households, and promote clean energy. Public testimony was strongly in favor, including from industry representatives, tribal advocates, and individual homeowners, while no opposition testified. Committee members raised concerns about fiscal impact, whether the credit should be part of the tax package, and whether an income test should be added. Some members also described consumer-protection concerns involving solar contracts, liens, and misunderstandings about credits and installation costs. The sponsor said the bill was intended to stand alone but acknowledged the fiscal issue and said it could be considered in the tax package. The committee ultimately voted 11-1 to table SB 55, with members noting it could be revisited later in the session.

Transcript Highlights:

• It's not subject to state income tax.
• It's a benefit for teachers because that retirement is not subject to state income tax; it's sitting
• Then they can roll it into an IRA or another tax-separate account at the end.
• I don't know if there's some tax issues or anything with that. We've never looked at that.

Bills: SB45 , SB73 , SB169 , HB243 , SB177

Committee: House Fiscal Responsibility

Keywords: athlete agents, commission, state regulation, Alabama, higher education, athletics, membership diversity, catastrophe savings account, catastrophe fund, storm savings, disaster savings, hurricane, windstorm, floodwaters, hail, tornado, property insurance, homeowners insurance, insurance deductible, FORTIFIED

Transcript Highlights:

• tax rate would exceed 0.01%.
• Property tax, personal property tax on farm equipment, for example, would have this same kind of shift
• estate excise taxes.
• estate excise tax. ...thing that we can do, whether it be on property tax or real estate excise tax
• So more taxes. Thank you. ...in this bill. So more taxes.

Bills: HB1717 , HB2133 , HB2135 , HB2140 , HB2442 , HB2559

Committee: House Finance

Keywords: affordable housing, sales tax, housing programs, tax incentives, economic development, property tax, senior citizens, tax exemption, local government funding, permanent legislation, adaptive housing, disabled veterans, tax preferences, housing affordability, retail sales tax, governmental transfer, agriculture, land use, local government, tax authority

Transcript Highlights:

• They're paying the fuel tax.
• That would not be paying the gas tax, or it does pay the gas tax and would not get the hybrid tax.
• They don't have to pay any taxes anymore. to pay taxes.
• They didn't have to pay any of that tax. Everybody else had to pay the tax.
• tax.

Bills: HB214 , HB217 , HB514 , HB593 , HB618 , HB732 , HB908 , HB961 , HB1010

Committee: Senate Revenue & Fiscal Affairs

Keywords: property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, blighted property, derelict property, property tax exemption, local redevelopment plans, rehabilitation standards, ad valorem tax, community development, senior citizens, homestead exemption, Louisiana Constitution, motor vehicles, local fees, transaction fees, funding

Transcript Highlights:

• There's a ballot question in November that would cut the state income tax from 5% to 4%.
• That's a 20% decrease in income tax revenue, and you combine that with... ...decrease in income tax revenue
• revenue, and now we will be adding to that... ...gas tax revenue, and now we will be adding to that
• We've got a lot of years' history of collecting registry fees and gas taxes.
• At the previous $200 million funding level, Sherborn's apportionment was $250,000.

Committee: Joint Joint Committee on Transportation

Summary: The Transportation Committee heard testimony on House Bill 4987, the Healey-Driscoll administration’s transportation bond bill financing long-term improvements to municipal roads and bridges. Administration officials said the bill would authorize more than $5 billion overall, including $1.2 billion for Chapter 90 over four years, $500 million for accelerated road and bridge repairs, $200 million for MBTA rail modernization and reliability, $200 million for transportation projects supporting housing development, $200 million for a new DCR parkway resilience and safety program, and reauthorizations for federal-aid highway projects, non-federal highway projects, municipal pavement, and Shared Streets and Spaces. They emphasized that the proposal is backed by Commonwealth Transportation Fund revenues, including registry fees, gas tax, and Fair Share surtax revenue, and said it would improve safety, reliability, housing production, and regional equity. Committee members asked about the four-year Chapter 90 authorization, the housing-related transportation funding, federal funding uncertainty, and how the MBTA money would support commuter rail electrification and regional rail. Administration witnesses said the multi-year structure would help municipalities plan and avoid more expensive deferred maintenance, that the housing funds would be flexible for infrastructure needs tied to development, and that the state is pursuing federal grants while relying on state-backed capital financing. They also described process improvements at MassDOT that have reduced project bid-to-notice timelines by 60% and said the rail modernization funds would support locomotive procurement, including battery-electric and Tier 4 diesel locomotives. The Massachusetts Municipal Association and local officials from Sherborn, Conway, and Yarmouth strongly supported the bill, saying the increased Chapter 90 funding and road-mile formula have made a major difference for small and rural communities and that four-year funding would improve predictability, project bundling, and cost savings. They cited local road, bridge, culvert, and gravel-road needs and urged favorable action. A Better City and MAPC also supported the bill but urged the committee to use it for broader transportation policy changes and new revenue tools, including possible reforms to TNC fees, regional pricing, and other funding mechanisms. The committee took no vote during the hearing and adjourned after testimony.

Transcript Highlights:

• and our growing commercial tax base.
• commercial tax base.
• “Educating, because this tax, we mean that we're taxing people where they go, not what they buy.
• It's not a tax on entering; it's a tax on services. So yes, it would apply.
• As tax-exempt entities, districts won't pay the sales tax, excise tax, or even fuel tax that we private

Bills: H3012 , H4008 , H4435 , H4444 , H4526 , H4547 , H4574 , H4575 , H4576 , H4577 , H4585 , H4605 , H4687 , H4703 , H4722 , H4754 , H4755

Committee: Joint Joint Committee on Revenue

Keywords: fines, property valuation, commercial property, real estate, tax penalties, property taxes, local option tax, marijuana sales, Salem, revenue generation, taxation, recreation, local government, commercial activities, Charlemont, property exemption, disabled persons, Swampscott, senior exemption, property tax

Transcript Highlights:

• The governor's budget fully repays the apportionment deferral, the $408.4 million from the 2025 Budget
• Then we move on to COLA for apportionments. We propose $240.6 million for a 2.41% COLA overall.
• We also propose an $88.7 million one-time Prop 98 General Fund to accommodate increasing apportionment
• Aside from the apportionments, there's a few new proposed investments, some of which will be discussed
• Aside from the apportionments, there's a few new proposed investments, some of which will be discussed

Summary: The committee heard an overview of the California Community Colleges budget proposal, including Proposition 98 funding, a 2.41% COLA for apportionments, enrollment growth funding, repayment of an apportionment deferral, and one-time investments for a student support block grant and deferred maintenance. The Department of Finance described the Governor’s package as providing significant new resources, while the LAO recommended prioritizing COLA and enrollment growth within available funds but raised concerns about some smaller proposals, including making the Healthy School Food Pathways Program ongoing and adding more funding for credit for prior learning before outcomes are known. The Chancellor’s Office supported the COLA, enrollment growth, and one-time investments, and said current projections suggest enrollment growth closer to 3%, with about $85 million to $90 million in ongoing costs if fully funded. Members focused heavily on enrollment growth, the 10% district cap, and whether the state should continue funding growth in the current year and budget year. The Chancellor’s Office said some districts, especially in the Inland Empire and Central Valley, are growing rapidly and that about seven districts are above the cap, with roughly 1,563 FTES and about $30 million in ongoing costs tied to that issue. Members also discussed hold-harmless districts and whether declining campuses should be required to produce turnaround or right-sizing plans. The Chancellor’s Office said districts are already having local conversations and that state funding provides time to adjust, but no formal plan requirement was proposed. The committee then took up common course numbering, where the Chancellor’s Office said all 115 community colleges have implemented the first phase and more than 550,000 students enrolled in the first six commonly numbered courses. The office argued that CCN improves clarity but does not yet guarantee that credits will transfer with full value across UC and CSU, because articulation is still handled campus by campus and can require more than 3,500 separate reviews. Members expressed concern that students can still be forced to retake courses such as calculus or ethnic studies even when they have the same common number, and urged the systems to develop a stronger statewide articulation mechanism tied to outcomes and transparency. The item was left open. Finally, the committee heard the Governor’s proposal to make Calbright College’s funding ongoing at $53.1 million. The LAO recommended instead transitioning Calbright to the student-centered funding formula, with one-time bridge funding in the meantime, arguing the Governor’s proposal lacks a clear enrollment-based rationale and performance expectations. Calbright’s leadership defended the college’s competency-based, flexible model for adult learners, citing more than 6,800 students served, over 2,200 certificates awarded, and wage gains for graduates; they said enrollment is expected to grow from about 7,000 students now to roughly 8,000 to 9,000 next year and around 10,000 over the next couple of years. Members pressed for clearer enrollment and funding data before deciding how Calbright should be funded going forward.

Transcript Highlights:

• base for tax purposes.
• I love tax cuts.
• of the flat tax.
• tax authority.
• Although this body in the past has cut taxes, ushering in the lowest flat tax in the country, and in

Bills: HB2780 , HB4029 , HB4030 , HCR2052

Committees: House Ways & Means , House House Ways & Means Committee of Reference

Keywords: judicial foreclosure, tax lien, redemption rights, excess proceeds, property auction, income tax, federal tax conformity, revenue analysis, legislative session, tax reporting, municipal fees, county fees, utility rates, moratorium, tax classification, local government, inflation, economic stability, tax increases, cost-of-living protection

Transcript Highlights:

• I'm going to do a quick overview of the apportionments and the student-centered funding formula.
• So this issue covers two proposed augmentations for apportionments.
• We recommend prioritizing both of these apportionments proposals within available Proposition 98 funding
• Of those 13 that are on hold harmless, roughly three are excess tax districts, meaning that the formula
• So, to meet what we're seeing as of the first principal apportionment, roughly $90 million in additional

Transcript Highlights:

• I'm going to do a quick overview of the apportionments and the student-centered funding formula.
• So this issue covers two proposed augmentations for apportionments.
• We recommend prioritizing both of these apportionment proposals within available Proposition 98 funding
• Of those 13 that are on hold harmless, roughly three are excess tax districts, meaning that the formula
• So, to meet what we're seeing as of the first principal apportionment, roughly $90 million in additional

Summary: The Senate Budget Subcommittee on Education heard updates on several higher education budget items, beginning with a pulled follow-up item on the State Library’s administration of the Imagination Library. The chair said the committee had received new documentation from the State Library and the Department of Finance late the prior evening, and staff would review it before deciding whether additional oversight or accountability measures are needed. The committee then turned to the California Community Colleges budget request, with Chancellor Christian outlining strong post-pandemic enrollment recovery, asking for 3% enrollment growth funding, changes to the three-year average formula, removal of the 10% growth cap, and support for several one-time and ongoing initiatives including the Common Cloud Data Platform, credit for prior learning, AI literacy, Rebuild L.A., veterans services, Calbright College, and the Chancellor’s Office. Senators raised concerns about district reserves, part-time faculty conditions, veterans’ credit pathways, and fraud prevention in enrollment systems; the chancellor said the system is using DMV and other identity verification tools, AI screening, and audits, and that reported final enrollment numbers are clean. The committee then reviewed the student-centered funding formula. The Department of Finance described the governor’s proposal to fully repay $408.4 million in deferrals, provide a 2.41% COLA, and add one-time funding to cover current-year apportionment costs, while the Legislative Analyst’s Office recommended prioritizing the proposals within available Proposition 98 funding. Community college finance staff said most districts are growing, many would benefit from current-year funding rules, and that without the proposed apportionment funding districts could face a deficit factor and reduced course access. Members asked about infrastructure prioritization, deferred maintenance, safety, accessibility, and campus police; staff explained that life safety projects are prioritized first, followed by modernization and growth-related facilities, and that colleges are built to high safety standards under the Field Act. Enrollment growth was discussed separately, with Finance and LAO supporting the governor’s 1.5% growth proposal split across two fiscal years, while noting that growth is being driven in part by dual enrollment, regional demographic shifts, and unemployment. The Chancellor’s Office said 54 of 72 districts grew year over year and that funding more growth could help districts move off hold harmless status, though some districts face long-term demographic challenges. The committee also heard from Calbright College President Agita Menon, who described Calbright’s role serving adult learners statewide, its completion and wage gains, and the governor’s proposed $38 million ongoing funding. The LAO recommended transitioning Calbright to the student-centered funding formula beginning in 2027-28, arguing that the current proposal lacks a clear funding rationale and performance linkage; Calbright responded that its competency-based, non-credit model is structurally different and should be funded separately, while agreeing to continued accountability reporting. Finally, the committee received an update on the Community College Higher Education Student Housing Program. Finance said the governor proposes about $11 million ongoing General Fund for debt service on approved student housing projects, and that 11 projects are in the financing pipeline, with two completed, three under construction, four in working drawings, and two in preliminary plans. Finance also noted that some projects have withdrawn and that about $81 million in bond authority remains unallocated, which the Legislature may need to address going forward.