Transcript Highlights:

• While I think there has been some slowdown in the sale of EV vehicles, you know, in the first quarter
• While I think there has been some slowdown in the sale of EV vehicles, you know, in the first quarter
• And we are seeing a record amount of sales that represent the EV and hybrid sales, constituting about
• of the EV sector, but those sales are still growing.
• of the EV sector but those larger sales of the EV sector but those sales<00:35:31.599><c> are</c><00

Keywords: Meeting start 00:00:00 Discussion of Nickels and School Facility Funding 00:02:13 Economic Development Projects in Elizabethtown and Hopkinsville 00:29:33 Correspondence and Reports Received 01:09:25, 958, all

Summary: The committee received an informational presentation from the Kentucky Department of Education and the School Facilities Construction Commission on school facilities funding. Staff explained the main funding sources used for school construction and renovation, including the mandatory “nickel” property tax levy, growth and equalized growth nickels, the equalized facility funding nickel, the Fort Knox/BRAC-related nickel for Hardin County, and the recallable nickel that districts can adopt locally. They also described the state equalization formula, noting that local construction costs have risen and that state support is formula-driven rather than a dollar-for-dollar match. The SFCC outlined how unmet facility need is calculated through district facility plans, which are developed locally with community, staff, and board input and then reviewed by KDE staff for consistency and reasonableness. The commission said it will update the statewide unmet need report this fall, adopt it in December, and provide the figure to the committee in January 2026. It reported that the statewide unmet facility need was about $7 billion in 2023, with about $951 million in local revenue available, and said its offers of assistance are paid as debt service over eight years. The commission also said the most recent legislative offer of assistance was its smallest since SFCC’s creation in 1985, and requested an additional $60 million for the next biennium. Members asked about how districts use nickel tax levies, who determines facility need, whether the process includes physical inspections, and how bonding capacity affects offers of assistance. Staff said nickel levies are generally adopted with regular tax rates, that facility need is locally developed but reviewed by KDE, and that KDE project managers and district-hired architects review plans on paper rather than through in-person inspections. They also explained that bonding capacity can affect a district’s ability to use or receive assistance. Questions were also raised about federal funds tied to earlier KIX grants and about districts with zero remaining offers of assistance; staff said most grant-funded projects are underway or complete, and that a zero balance means a district has spent its available assistance. No votes or formal actions were taken.

Transcript Highlights:

• </c><00:14:49.040><c> tax</c> that repeals the ex the sales tax that repeals the ex the sales tax exemption
• Thank<00:56:31.599><c> you,</c> Moving to Article 3, the sales and use and local sales and use taxes
• region sales tax.
• requirements as specified in the article. a local sales tax if their projects meet a local sales tax
• repeal of the uh uh sales tax exemption on<01:09:17.920><c> electricity.

Keywords: 1187, senate, all

Transcript Highlights:

• extraordinarily high local sales tax rates.
• Right now our sales tax is 1.75. We want to go up to 2.
• County's property tax, I mean, sales tax.
• And then in another thing, property tax, I mean sales tax.
• Right now our sales tax is 1.75. We want to go up to 2.

Keywords: 987, senate, all

Transcript Highlights:

• It has only pushed sales across borders. We are losing significant revenue.
• </c><00:08:09.400><c> of</c> Tax revenue received from the sale of Tax revenue received from the sale
• Often times the sales of these are used to raise money.
• So sales tax are paid. Jobs are created. Just across the border.
• So sales tax and just base those here. So sales tax are<00:25:51.720><c> paid.

Keywords: 1183, house

Transcript Highlights:

• The third is a sales tax exemption for marine use. And the fourth is a sales and use tax exemption.
• The sales tax exemption for marine use, and the fourth sales and use tax exemption, were enacted by law
• This leads me to the final legislative auditor's recommendation: continue the sales tax exemption for
• This leads me to the final legislative auditor's recommendation: continue the sales tax exemption for
• If the seller of those wholesale sales... ...of commercial fertilizer, pesticides, and seed.

Summary: The committee first received a JLARC work session on the 2025 tax preference performance reviews, covering nine tax preferences and recommending legislative action on eight. JLARC reviewed natural gas transportation fuel preferences, travel agent and tour operator B&O rates, a property tax exemption for nonprofit low-income housing developers, and several shorter reviews including senior center property tax relief, a disabled veteran adapted housing remittance, trade convention nexus treatment, wholesale sales of fertilizer/pesticides/seed, a hazardous substance tax exemption for pesticides stored for out-of-state shipment, and three energy-related preferences for a silicon smelter. JLARC generally recommended continuing preferences that met stated or inferred objectives, modifying some to improve reporting or performance metrics, and allowing the unused silicon smelter preferences to expire. The Citizen Commission endorsed JLARC’s recommendations, and committee members asked a few clarifying questions, including about trends in travel agent/tour operator beneficiaries and the housing exemption’s performance metric and data issues. The committee then heard a work session and public hearing on Senate Bill 5754, which would create a Washington State public bank. A presentation from California public banking advocates and the Bank of North Dakota described public banks as government-owned financial institutions intended to keep public funds working locally, support lending for housing, infrastructure, and community development, and partner with community banks and credit unions. Committee questions focused on leverage, liquidity, constitutional issues, and how the model would interact with existing state investment and debt structures. Staff summarized the bill’s structure, including activation conditions, governance, powers, and fiscal impacts, noting the fiscal note was largely indeterminate and startup costs could be significant. Public testimony on SB 5754 was divided. Supporters included statewide elected officials, county and city officials, labor, educators, community advocates, and residents, who argued the bank could lower borrowing costs, improve access to capital, keep public money in Washington, and help finance infrastructure, housing, and disaster resilience. Opponents included community bankers and county treasurers, who warned about risks to safety and liquidity of public funds, questioned the need for a new institution given existing programs, and argued the proposal lacked a proven track record in Washington. The hearing concluded with no vote taken in the transcript.

Transcript Highlights:

• , 372 million in sales tax revenue that was lost to the state of Texas.
• It identifies with retail theft, value and includes the sales price, along with the sales tax, and for
• Okay, well it, but it, I mean when you factor in sales tax, first off it's different city...
• There's no sales tax, there's no two cent added on. So it's gonna be different city to city.
• What city they were in and what the sales tax was.

Bills: SB1281 , SB1300 , SB1379 , SB1451 , SB1497 , SB1498 , SB1499

Committee: Senate Criminal Justice

Keywords: mail theft, postal theft, package theft, identity theft, negotiable instrument, check theft, mail receptacle key, mailbox lock, postal key, delivery service, courier, USPS, United States Postal Service, fraud, property crime, elderly victims, disabled victims, identity information, rebuttable presumption, felony enhancement

Transcript Highlights:

• for 1231 22 now we only look at sales for 1231 22 now we only look at sales<01:15:15.120><c> so</c><
• The thing to know about single sales factor is out of those three things—payroll, property, and sales—sales
• sales—sales is the most variable.
• <01:17:28.239><c> were</c><01:17:28.679><c> in</c><01:17:28.880><c> New</c> sales were in New sales were
• It's more complicated than that, I don't... property and sales sales is the most property and sales sales

Keywords: 928, house, all

Summary: The committee received an overview from Chris of the Legislative Budget Assistance Office on how it will estimate unrestricted revenues for the General Fund, Education Trust Fund, Highway Fund, and Fish and Game Fund. He explained that the committee’s work is based on current law, not pending bills, and that the estimates will feed into a House resolution and an amendment to House Bill 1, the operating budget. He also described the broader budget process, including how House and Senate estimates are reconciled, how surplus statements account for revenue changes from enacted bills, and how a committee of conference could resolve differences later in the session. No votes were taken. Members then asked about why the Education Trust Fund was running below plan. Chris said the shortfall appeared to be driven largely by business taxes, including differences in the BET/BPT split and improved tax-processing systems that better track where business tax payments belong. Representative Orr also asked about tobacco tax collections and out-of-state sales; Chris said tobacco revenue was likely overestimated in 2023 based on COVID-era patterns, with more people smoking at home, and noted that e-cigarette tax revenue goes to the General Fund while cigarette taxes are split between the General Fund and Education Trust Fund. He said he did not have a specific estimate for cross-border sales. Commissioner Lindsay St. Pierre of the Department of Revenue then began a deeper dive into the department’s role and the taxes it administers. She reviewed the department’s mission, organizational structure, taxpayer services, and the tax policy and legislative analysis staff who prepare fiscal notes and testify on bills. She noted that the department administers about $2.9 billion in revenue across major taxes such as business taxes, meals and rooms, and utility property tax, and that the figures being discussed were preliminary because the annual report had not yet been issued. The discussion was informational only, with no formal action taken.

Transcript Highlights:

• The amendment contains several new sales tax exemptions.
• The amendment contains several new sales tax exemptions, including a permanent back-to-school sales tax
• , yes, ammunition will be sales tax exempt.
• But I don't know that having a sales tax holiday... ...But I don't know that having a sales tax holiday
• But, for example, the historic reduction sales tax is gone.

Summary: The House convened on the final day of session, observed a moment of silence for the Minnesota House Speaker Melissa Hortman and her husband, and for Representative Rosenwald’s father, then swore in and seated new members Boyles and Hodgers. The Speaker also outlined the chamber’s end-of-session priorities, including action on the budget and related conforming bills. The House then took up H.J.R. 5019, a constitutional amendment to expand Florida’s budget stabilization fund by raising the cap, requiring annual transfers, and allowing withdrawals for critical state needs. After sponsor explanations and questions about what would qualify as a critical need and how the fund might respond to possible federal funding cuts, the House adopted an amendment that added more flexibility for suspending transfers and withdrawals. The joint resolution then passed on final passage. Members next considered HB 7031, the tax package conference report. The bill repeals the business rent tax and aviation fuel tax, delays the natural gas fuel tax, creates or extends several sales tax exemptions and holidays, and makes changes affecting property taxes, local taxes, pari-mutuel taxes, and revenue distributions. Debate focused heavily on the new permanent exemption for ammunition and hunting-related items, the elimination of recurring housing trust fund and transit-related distributions, and the shift of some funding from recurring to nonrecurring status. Supporters argued the package provides tax relief and preserves annual budget flexibility, while opponents criticized the ammunition exemption and the reductions in recurring housing and transit support. The conference report was adopted and the bill passed. The House then passed HB 5017, which creates a debt reduction program funded by a recurring transfer from general revenue to retire state bonds early, and HB 5015, the state group insurance conforming bill, which directs DMS to develop a formulary management plan and codifies the administrative health insurance assessment. Finally, the chamber began explanation and questions on the General Appropriations Act conference report for fiscal year 2025-26, described as a $115.1 billion budget that is down from the current year and includes more than $12 billion in reserves. Subcommittee chairs summarized major budget areas, including K-12 education, health care, transportation and economic development, agriculture and natural resources, higher education, state administration, justice, and information technology, highlighting funding for school choice, Medicaid, housing, transportation infrastructure, Everglades restoration, workforce programs, cybersecurity, and technology modernization.

Transcript Highlights:

• Uh, House Bill 3486 creates a sales and use tax incentive for restaurants to purchase Texas farm-raised
• We can be very competitive in the sale of our Texas oysters if we can get them out to the restaurants
• And so we will, that's how we'll track it first based on purchases and the deduction based on our sales
• Uh, House Bill 3487 creates a sales and use tax incentive for restaurants participating in the oyster
• In the tax code from state sales tax on the purchase and rental of its vehicles.

Bills: HB104

Committee: Senate Finance

Keywords: property tax, ad valorem tax, tax rate election, voter-approval tax rate, no-new-revenue tax rate, de minimis rate, local government, special district, tax increase, tax notice, public hearing, tax code, Health and Safety Code, Texas property taxes, taxing unit, election threshold, two-thirds vote, majority vote, budget approval

Transcript Highlights:

• approved by the Superintendent of Public Instruction. ...through limited property sales approved by
• The Superintendent may grant the authorization only if school districts demonstrate that the sale is
• necessary to restore financial stability, the sale is necessary to prevent adverse impacts to student
• In terms of impacts to districts, OSPI indicated that it is uncertain how many sales would be approved
• And you have to go to OSPI and have OSPI blessed the sale.

Summary: The Capital Budget Committee heard briefings and testimony on several bills. Substitute House Bill 2281 would require state agencies to avoid imposing an undue burden on Indian tribes’ traditional cultural practices at tribal traditional cultural places, and would create a Superior Court cause of action for tribes. The prime sponsor and tribal witnesses said the bill is needed to protect sacred sites and cultural resources, while an industry witness asked for narrower, more predictable language. Some testimony criticized the bill as too expansive and likely to increase litigation. The committee also heard testimony on House Bill 2514, which would create a Global War on Terror memorial work group to plan and recommend details for a memorial on the Capitol campus; the sponsor emphasized honoring Washington service members and said private fundraising would be central to the project. House Bill 2551 would let school districts with very low ending fund balances seek OSPI approval to sell district real property and use the proceeds to restore financial stability, rather than depositing the money into capital or debt service funds. The sponsor and Tacoma School District testified that the bill is a safeguard for districts nearing binding conditions, while members raised concerns about possible impacts on local land use and whether the bill could be misused in urban or rural areas. Substitute House Bill 2668 would require the Department of Fish and Wildlife to identify alternate locations for the Bob O’K Game Farm and request future capital funding to relocate and remediate the site because of nitrate contamination affecting the Centralia area aquifer. Local officials, public health staff, and tribal representatives supported relocation, citing public health risks and the potential cost of inaction, while the sponsor stressed that the bill is about moving, not closing, the game farm. In executive action, the committee took up House Bill 2470, as amended by a proposed substitute, which would increase state school construction assistance for schools on military bases by adding 15% to the calculated state match percentage. Members discussed the role of federal funding and the need for safe, equitable facilities for military-connected students. The committee approved the substitute bill and reported it out with a due pass recommendation by a vote of 15-1, with three excused.

Transcript Highlights:

• It also removes the prohibition on the knowing sale, possession, transportation, and distribution of
• It also removes the prohibition on the knowing sale, possession, transportation, and distribution of
• It broadens the prohibition on the sale possession, transportation, or distribution of products using
• It also removes the prohibition on the knowing sale, possession, transportation, and distribution of
• It also removes the prohibition on the knowing sale, possession, transportation, and distribution of

Summary: The House Agriculture and Natural Resources Committee opened its first formal public hearing agenda of the session with House Bill 2238, which would direct the Department of Agriculture to coordinate statewide food security efforts and develop a food security strategy due to the Legislature by December 1, 2027. Staff explained the bill would add food security coordination and food system monitoring to the department’s duties and require collaboration with state agencies, nonprofits, experts, and tribes. Prime sponsor Rep. Christine Reeves described the bill as a way to codify and continue work the department had done under COVID emergency authority, while also addressing food insecurity, farm viability, food access, and supply chain resilience. She and several testifiers emphasized rising food costs, food deserts, and the need for a coordinated statewide approach. Testimony in support came from Second Harvest of Spokane, Northwest Harvest, Washington wheat, potato, onion, and cattle groups, the Washington State Farmers Market Association, Harvest Against Hunger, Pierce County Councilmember Brian Yambay, the Washington Food Industry Association, Food Lifeline, the Coalition of Accountable Communities of Health, and small producers, many of whom stressed the importance of coordination, affordability, data, and including people with lived experience and small farmers in the process. No one testified in opposition during the hearing, though the sign-in record showed 137 pro and 166 con positions overall. The committee then moved into executive session on several 2025 bills, including measures on gray wolf management (HB 1311), farmed octopus (HB 1608), force-feeding birds and foie gras (HB 1735), grizzly bear management (HB 1825), invasive species education for pet sales (HB 1976), and maple syrup processing operations (HB 262). Staff briefed each bill, and members discussed proposed amendments on HB 1735 and HB 1976, but the committee deferred action on all bills except HB 1608. During caucus, members indicated HB 1608 was the only bill to be voted on that day. On HB 1608, which would ban knowingly possessing, transporting, or distributing farmed octopus and authorize a civil penalty, members debated animal welfare and the bill’s policy merits. Rep. Birnbaum supported the measure as a humane step, while Rep. Dent said he had concerns and was not ready to support it. The committee then voted 6-5 to report HB 1608 out of committee with a do pass recommendation. The meeting adjourned after that vote.

Transcript Highlights:

• This bill removes the $500 limit for the sales tax exemption on the sale of gold silver, platinum bullion
• The effect of the bill is that all sales of such metals will be exempt from sales tax.
• Only 5 states in the country have a sale, Saxon, gold and silver.
• Florida is the most aggressive of the of the sales taxes.
• I thought I heard you say if you paid $500, you pay sales tax. $501. You pay no sales tax you.

Keywords: 999, senate, all

Transcript Highlights:

• The third is a sales tax exemption for marine use. And the fourth is a sales and use tax exemption.
• The third is a sales tax exemption for marine use.
• And the fourth is a sales and use tax exemption by a law we are not—we are prohibited from evaluating
• This leads me to the final legislative auditor's recommendation: continue the sales tax exemption for
• If the seller of those wholesale sales... ...of commercial fertilizer, pesticides, and seed.

Bills: SB5754

Committee: Senate Ways & Means

Keywords: public bank, state bank, finance, banking regulations, economic development, state investment, 904, all

Transcript Highlights:

• That land on. >> From SUMMERFIELD sales agency. Yes recognized.
• Our director of sales. We'll get into more details on the sales company.
• We have 130 employees and 22 million dollars in annual sales.
• I'm the director sales for the Ocala breeders sales company located in Ocala.
• The 7, several local boards, including Ocala, breeders sales company was funds forever.

Keywords: 999, senate, all

Transcript Highlights:

• And I see To the county collector tax sales in August.
• comparable sales and present comp sheets.
• And those comps have to be anywhere from three sales to five sales. And we do that in Boone County.
• She doesn't really reflect on the sales that take place.
• I think our last sales studies had 72 sales in it. Thank you. Any other questions?

Committee: House Special Committee on Property Tax Reform

Summary: The committee met in executive session and first took up House Bill 2709, including a substitute that combined language from HB 2709 and HB 2671. Members debated an amendment that would have separated the Hancock-by-subclass portion from a personal property tax provision; supporters said it would make the bill cleaner and preserve a separate property tax issue already addressed elsewhere, while opponents argued it would create inconsistency. The amendment failed, the substitute was adopted, and the House Committee Substitute for HB 2709 and HB 2671 was voted do pass by a roll call of 14 yes and 5 no. The committee then passed HB 1759 do pass by a vote of 12 yes and 7 no, with one member noting that additional tweaks were expected on the floor. Next, the committee considered HB 2925, where Representative Fowler offered Amendment 04H to remove the requirement that property tax elections be held in November and replace it with an affirmative-consent standard requiring both a majority of votes cast and at least 25% of registered voters voting yes. Supporters said the change would avoid forcing local tax elections into a narrow election window and would require broader voter buy-in for long-term tax obligations; opponents argued it would be a major change that should receive more public review and could distort local election participation. The amendment failed 5 yes to 14 no, and HB 2925 was then voted do pass 11 yes to 8 no. In public testimony, Representative Van Schoiack presented HB 2415, which would require assessors to use a cost approach rather than a market approach for valuing buildings, while still valuing land through the market approach. He said the bill was intended to address over-assessment in larger counties and under-assessment in rural counties, and to make valuations more objective. Testimony was mixed: a public advocate supported the idea as a way to address rising taxes and tax sales, while county assessors and other witnesses said assessors already use multiple approaches, that cost approach works best for new or rural properties but can be subjective for older buildings, and that forcing one method statewide could create inaccuracies and large valuation swings. No action was taken on HB 2415 during the hearing. The committee also heard HJR 148 and HJR 111, presented by Representatives Coleman and Taylor, to bring Kansas City Public Schools under Hancock limits like other districts. Sponsors said KCPS is the only district still operating under a special court-imposed arrangement from desegregation-era orders and that the proposal would keep the district at its current levy while requiring voter approval for future increases. KCPS Superintendent Jennifer Collier opposed the measure as written, saying the district does want to come under Hancock but needs to do so on its own timeline and with a planned April 2027 levy proposal that would maintain the current rate; she said the district is now fiscally stronger and has community support, including passage of an 85% bond issue. Committee members questioned the legal basis, the effect on KCPS and charter schools, and whether the proposal would interfere with the district’s planned ballot strategy.

Transcript Highlights:

• These companies have grown so sales.
• Very different from the small retailers who tend to run sales.
• Very different from the small retailers who tend to run sales.
• Very different from the small retailers who tend to run sales.
• Um and to your $60 billion in sales.

Keywords: 1183, house

Transcript Highlights:

• asked whether police departments could track down child molesters online by pretending to be an underage
• Also, in terms of applicability, exempting sales or customer service bots that are widely used by businesses

Committee: House Criminal Justice and Public Safety

Keywords: 1189, house, all

Transcript Highlights:

• , so the case has to be brought where the sale occurred.
• For example, a lot of these sales occur in Massachusetts.
• , so the case has to be brought where the sale occurred.
• , so the case has to be brought where the sale occurred.
• </c> 26 so I guess my concern is if the sale 26 so I guess my concern is if the sale is<00:12:18.320>

Committee: Senate Judiciary

Keywords: 1191, senate, all

Transcript Highlights:

• We've gotten rid of sales tax, business sales tax.
• We've gotten rid of sales tax, business sales tax.
• We've gotten rid of sales rent, business sales tax.
• That means there are still sales.
• So this is sales agents that we do all these proprietary surveys.

Committee: Senate Community Affairs

Summary: The Committee on Community Affairs met with a quorum present and first took up SB 122, which would repeal Chapter 205 governing local business taxes while allowing municipalities that already levy a gross-receipts-based business tax to continue doing so, with limits on changing the tax rate. The sponsor’s proxy and committee members discussed whether local business taxes fund identifiable services, with supporters saying the bill would reduce burdens on businesses and opponents arguing it would remove a capped home-rule revenue source used for general services, economic development, inspections, fire and police support, and business regulation. The Florida Association of Counties and the Florida League of Cities opposed the bill, citing a statewide revenue loss and concern that costs would shift to residential taxpayers, while one member noted the bill should be considered in the context of broader property tax changes. SB 122 was reported favorably by a roll call vote, with Senators Leek, Passidomo, Pizzo, Trumbull, and Chair McClain voting yes and Senator Sharief voting no. The committee then held an extended informational panel on Florida’s housing shortage and affordability challenges. Dr. Samuel Staley said Florida is in a housing crisis driven primarily by insufficient supply, arguing that the state needs far more units each year, that local comprehensive plans and zoning often fail to prioritize housing, and that the state should focus more on measurable impacts, density, accessory dwelling units, smaller lot sizes, and other ways to let the market respond. Ann Ray of the Shimberg Center presented data showing increased single-family and multifamily construction but limited condo growth, highly concentrated new development in a handful of counties, and continued high cost burdens for renters, especially lower-income and older households. Leslie Deutsch of John Burns Research and Consulting said the national housing market is slow, Florida prices are easing but remain well above pre-pandemic levels, and affordability problems are being driven by land, construction, financing, and insurance costs; she urged more product diversity, including build-to-rent, townhomes, manufactured housing, and higher-density redevelopment tailored to local demographics. Members questioned the panel about density, vertical development, impact fees, construction costs, and incentives for local governments. Several senators said local governments need clearer direction or incentives to approve more housing, while others emphasized preserving local character and avoiding overdevelopment. The panel generally agreed that no single policy will solve the problem, but that Florida needs more housing types, more density in appropriate places, updated zoning and building codes, and a more market-responsive regulatory framework. After the presentations and discussion, the committee adjourned with no further business.

Transcript Highlights:

• I mean, we have over 1,600 licensees related to production all the way through retail sales.
• We have over 1,600 licensees related to production all the way through retail sales.
• ... ...of various systems from point of sale and lab systems and production systems to integrate that
• The third is a sales tax exemption for marine use.
• And the fourth is a sales and use tax exemption for machinery and equipment.

Summary: The committee met on December 3, 2025, with a quorum present and approved the September 17 minutes. Members first voted to suspend the 2026 JLARC lodging tax expenditure report for one year, based on staff’s explanation that the report is self-reported, not verified, and less useful than State Auditor accountability audits; the motion passed. The committee also approved renaming the JLARC I-900 subcommittee to the “Committee to Hear SAO Performance Audits,” while keeping the opening script noting that the performance audit process exists under Initiative 900. The committee then heard follow-up updates on two prior performance audits. The Department of Health presented a draft strategic management plan in response to findings on hospital inspections, complaints, adverse event review, and hospital data access. JLARC staff reiterated that 72% of hospital inspections were late, that DOH did not verify third-party inspection standards or review adverse event reports, and that complaint data suggested possible language-access barriers. DOH said it concurred with the recommendations, had improved on-time inspection compliance to about 49%, planned annual updates starting in July 2026, and would work on accreditation oversight, complaint-language access, and data accessibility, though members pressed for firmer deadlines and questioned the three-year timeline for language access improvements. The Liquor and Cannabis Board also reported on its cannabis market study recommendation. JLARC staff said the agency’s data were incomplete and unreliable, limiting oversight of production, recalls, tax collection, and diversion. LCB said it had improved its current CCRS system but still relied on self-reported data, and it presented a decision package for a new traceability system estimated at about $9 million over three fiscal years. LCB described a plant-tagging and serialization approach tied to production, processing, testing, and retail, but acknowledged it did not currently have sufficient staff to fully implement the system without additional funding. The committee also received briefings on JLARC’s recommendation-tracking tools and the 2024 public records reporting summary, including a high-level review of agency response rates, request volumes, costs, and litigation. Finally, JLARC presented the proposed final report on the Office of Privacy and Data Protection, concluding that OPDP meets its statutory responsibilities and has high user satisfaction, but that its mandate should be updated to better match its current capacity and focus; the committee adopted the report for distribution. The meeting then moved into the 2025 tax preference performance reviews, where JLARC staff summarized nine reviews and noted that the Citizens Commission on Tax Preference and Performance Measurement endorsed all 17 legislative auditor recommendations, with comments on seven. Early reviews discussed included natural gas transportation fuel preferences, travel agent and tour operator B&O rates, nonprofit low-income housing development, multipurpose senior centers, disabled veteran adaptive housing, and trade convention attendance, with staff and commissioners generally recommending continuation of some preferences, modification of others, and improved objectives or performance measures where needed.