Transcript Highlights:

• According to the procedures prescribed by Subchapter B, Chapter 301 of the Government Code and the rules

Bills: SB 2 , SB 10 , HB27 , HB18 , HB17 , SB 9 , SB 7 , SB 17 , SB 4 , HB18 , SR 1 , SR 2 , SR 5 , HB18 , HB17 , SB9 , SB7 , SB17 , SB4 , SR1 , SR2 , SR5 , SB2 , SB10 , HB27

Keywords: HB 18, Texas Legislature, quorum break, quorum-busting, legislative walkout, absent legislators, political contributions, campaign finance, political expenditures, legislative caucus, specific-purpose committee, Texas Ethics Commission, civil penalty, show cause order, district court, Fifteenth Court of Appeals, session fundraising, travel lodging food expenses, legislative session, compelled attendance

Transcript Highlights:

• House and Government. House and Government.
• House and Government.
• House and Government.
• entities.
• , for the functional organization of state government by abolishing certain entities, and there were

Bills: HR308 , HR309 , HR310 , HR311 , HR312 , HR313 , HR314 , HR315 , HR316 , HR317 , HR318 , HR319 , HR295 , HR296 , HR297 , HR298 , HR299 , HR300 , HR301 , HR302 , HR303 , HR304 , HR305 , HR306 , HR307 , HCR115 , HCR116 , HCR117 , SCR71 , SCR72 , SCR73 , HR73 , HR118 , HR144 , HR196 , HR237 , HR249 , HR260 , HR267 , HR272 , HR273 , HR276 , HR278 , HCR85 , HCR100 , HCR105 , HCR107 , HCR113 , HCR114 , SCR5 , SCR29 , SCR33 , SCR37 , SCR63 , HB255 , HB378 , HB509 , HB1090 , SB80 , SB131 , SB143 , SB251 , SB254 , SB279 , SB367 , SB384 , SB388 , SB389 , SB398 , SB408 , SB431 , SB468 , SB469 , SB496 , SB25 , SB132 , SB155 , SB157 , SB202 , SB295 , SB433 , HR179 , HR223 , HR225 , HR274 , HCR89 , HR252 , HR253 , HCR96 , HCR103 , HCR108 , HCR26 , HB250 , HB265 , HB339 , HB427 , HB445 , HB463 , HB468 , HB606 , HB639 , HB649 , HB665 , HB746 , HB781 , HB853 , HB861 , HB872 , HB886 , HB916 , HB937 , HB1054 , HB1068 , HB1117 , HB1237 , HB74 , HB108 , HB956 , HB1085 , HB1137 , HB62 , HB193 , HB210 , HB220 , HB246 , HB364 , HB420 , HB475 , HB584 , HB622 , HB772 , HB784 , HB949 , HB953 , HB1043 , HB1070 , HB1092 , HB1134 , HB1162 , HB1176 , HB1196 , HB1214 , HB1199 , SB268 , SB283 , HB782 , SB149 , HR84 , HB646 , HB998 , SB56 , SB163 , SB197 , SB97 , SB326 , SB341 , SB518 , SB123 , SB353 , SB479 , SB495 , HB901 , HR20 , HR74 , HR168 , HCR65 , HCR71 , HCR98 , HB284 , HB302 , HB306 , HB341 , HB366 , HB393 , HB458 , HB577 , HB603 , HB605 , HB614 , HB625 , HB733 , HB752 , HB773 , HB798 , HB911 , HB955 , HB996 , HB1035 , HB1069 , HB1113 , HB1140 , HB1180 , HB1191 , HB1240 , HB1255 , SB82 , SB89 , HB134 , HB258 , HB359 , SB29 , SB42 , SB43 , SB217 , SB274 , SB300 , SB379 , SB382 , SB441 , SB449

Keywords: HR 308, House Resolution 308, Pope Leo XIV, Catholic Church, Holy See, Vatican, commendation, resolution, Louisiana Catholic heritage, St. Louis Cathedral, New Orleans, South Louisiana parishes, religious recognition, ceremonial resolution, faith leadership, pontificate, spiritual solidarity, human dignity, peace, mercy

Summary: The House convened with prayer, pledge, and a quorum, then spent much of the day on recognitions and commemorative resolutions. Members honored coach Jeffrey Craig Whittington, tourism and the Louisiana Oil Makers Association, Motorcycle Safety Awareness Month, the Tangipahoa Parish Fair, Washington Parish festivals, ACOG’s 75th anniversary, Louisiana Tech women’s basketball, and Memorial Day. A major Memorial Day presentation commended Lane Frenchy Boudreau for helping recover the body of Army Sgt. First Class James H. Moore in Vietnam; the House observed a moment of silence and presented a flag to Moore’s family. The chamber also received Senate messages, enrolled bills, and committee reports, and introduced several new resolutions on topics including Pope Leo XIV, orphan wells, scenic rivers, Teche water quality, and the LaMelle family’s pilgrimage to Rome. The House then took up numerous resolutions and bills, often adopting them without objection. Among the measures adopted or advanced were studies on neighborhood crime prevention districts, parish solid waste and disaster resiliency in Washington Parish, the Louisiana Climate Action Plan, the Louisiana Maneuvers museum/trail, cash-rounding practices after penny production ends, residential construction costs and inspection practices, roundabout education, Taiwan relations, TSA worker loan assistance in Shreveport, human growth and development standards, and the state income tax credit for water utility customers. The chamber also adopted or concurred in several Senate amendments on bills dealing with financial disclosure, video voyeurism, personal information protections, online child safety, STEM advisory council changes, dual enrollment tuition, fleet vehicle registration, menhaden fishing rules, recording fees, amusement ride insurance, drone footage authentication, garbage and trash contracts, insurance prescription periods, retirement system changes, juror qualifications, fireworks, inspection stickers, employment discrimination, and inactive boards and commissions. Several measures drew discussion or division. H.B. 1199, requiring coverage for genetic testing and treatment for SCN2A-associated disorders, passed 94-0 after being discharged from Appropriations. H.B. 302, which would prohibit vape sales within 300 feet of schools, passed 86-4. H.B. 84, encouraging an interest-free loan program for TSA workers at Shreveport Regional Airport, passed 64-27. H.B. 1054 on self-authentication of law enforcement drone footage passed 78-12, and H.B. 1137 limiting employment discrimination protections to state employees passed 71-23. The House rejected Senate amendments on H.B. 468 (residential real property wholesaling), H.B. 1117 (insurance contractual payments and prescriptive periods), H.B. 956 (fireworks dates), and H.B. 74 (Spectrum Alert for missing children with autism), while concurring in or adopting amendments on many other bills. The session ended amid continued consideration of Senate Bill 56 on the West Bank/Lafitte levee governance structure, including an adopted amendment to ensure Lafitte-area representation on the board, with extended remarks about the history and accomplishments of the existing levee authority.

Transcript Highlights:

• House and Government.
• House and Government. House and Government.
• entities.
• , and for the functional organization of state government by abolishing certain entities.
• , and for the functional organization of state government by abolishing certain entities.

Bills: HR308 , HR309 , HR310 , HR311 , HR312 , HR313 , HR314 , HR315 , HR316 , HR317 , HR318 , HR319 , HR295 , HR296 , HR297 , HR298 , HR299 , HR300 , HR301 , HR302 , HR303 , HR304 , HR305 , HR306 , HR307 , HCR115 , HCR116 , HCR117 , SCR71 , SCR72 , SCR73 , HR73 , HR118 , HR144 , HR196 , HR237 , HR249 , HR260 , HR267 , HR272 , HR273 , HR276 , HR278 , HCR85 , HCR100 , HCR105 , HCR107 , HCR113 , HCR114 , SCR5 , SCR29 , SCR33 , SCR37 , SCR63 , HB255 , HB378 , HB509 , HB1090 , SB80 , SB131 , SB143 , SB251 , SB254 , SB279 , SB367 , SB384 , SB388 , SB389 , SB398 , SB408 , SB431 , SB468 , SB469 , SB496 , SB25 , SB132 , SB155 , SB157 , SB202 , SB295 , SB433 , HR179 , HR223 , HR225 , HR274 , HCR89 , HR252 , HR253 , HCR96 , HCR103 , HCR108 , HCR26 , HB250 , HB265 , HB339 , HB427 , HB445 , HB463 , HB468 , HB606 , HB639 , HB649 , HB665 , HB746 , HB781 , HB853 , HB861 , HB872 , HB886 , HB916 , HB937 , HB1054 , HB1068 , HB1117 , HB1237 , HB74 , HB108 , HB956 , HB1085 , HB1137 , HB62 , HB193 , HB210 , HB220 , HB246 , HB364 , HB420 , HB475 , HB584 , HB622 , HB772 , HB784 , HB949 , HB953 , HB1043 , HB1070 , HB1092 , HB1134 , HB1162 , HB1176 , HB1196 , HB1214 , HB1199 , SB268 , SB283 , HB782 , SB149 , HR84 , HB646 , HB998 , SB56 , SB163 , SB197 , SB97 , SB326 , SB341 , SB518 , SB123 , SB353 , SB479 , SB495 , HB901 , HR20 , HR74 , HR168 , HCR65 , HCR71 , HCR98 , HB284 , HB302 , HB306 , HB341 , HB366 , HB393 , HB458 , HB577 , HB603 , HB605 , HB614 , HB625 , HB733 , HB752 , HB773 , HB798 , HB911 , HB955 , HB996 , HB1035 , HB1069 , HB1113 , HB1140 , HB1180 , HB1191 , HB1240 , HB1255 , SB82 , SB89 , HB134 , HB258 , HB359 , SB29 , SB42 , SB43 , SB217 , SB274 , SB300 , SB379 , SB382 , SB441 , SB449

Keywords: HR 308, House Resolution 308, Pope Leo XIV, Catholic Church, Holy See, Vatican, commendation, resolution, Louisiana Catholic heritage, St. Louis Cathedral, New Orleans, South Louisiana parishes, religious recognition, ceremonial resolution, faith leadership, pontificate, spiritual solidarity, human dignity, peace, mercy

Transcript Highlights:

• On behalf of the government and people of Taiwan, I want to extend my sincere appreciation for your passing

Bills: HB3767 , HB3934 , HB4199 , HB4336 , HB2947 , HB3834 , HB4302 , HB4095 , HB3287 , HB3649 , HB4430 , HB4431 , HB2059 , HB3647 , HB3986 , HB3548 , HB3661 , HB4346 , HB3075 , HB4273 , HB3391 , HB4128 , HB3557 , HB3239 , HB3982 , HB2123 , HB2979 , HB2997 , HB3148 , HB4108 , HB4143 , HB4266 , HB2053 , HB4058 , SR30

Keywords: controlled dangerous substances, controlled substances, drug scheduling, Schedule I, Schedule IV, anti-drug diversion, drug diversion, synthetic opioids, fentanyl analogs, designer drugs, synthetic cannabinoids, benzodiazepines, benzodiazepine analogs, opioids, hallucinogens, depressants, pharmacy regulation, narcotics control, Oklahoma State Bureau of Narcotics and Dangerous Drugs Control, DEA scheduling

Transcript Highlights:

• On behalf of the government and people of Taiwan, I want to extend my sincere appreciation for your passing
• On behalf of the government and people of Taiwan, I want to extend my sincere appreciation for your passing

Bills: HB3767 , HB3934 , HB4199 , HB4336 , HB2947 , HB3834 , HB4302 , HB4095 , HB3287 , HB3649 , HB4430 , HB4431 , HB2059 , HB3647 , HB3986 , HB3548 , HB3661 , HB4346 , HB3075 , HB4273 , HB3391 , HB4128 , HB3557 , HB3239 , HB3982 , HB2123 , HB2979 , HB2997 , HB3148 , HB4108 , HB4143 , HB4266 , HB2053 , HB4058 , SR30

Keywords: controlled dangerous substances, controlled substances, drug scheduling, Schedule I, Schedule IV, anti-drug diversion, drug diversion, synthetic opioids, fentanyl analogs, designer drugs, synthetic cannabinoids, benzodiazepines, benzodiazepine analogs, opioids, hallucinogens, depressants, pharmacy regulation, narcotics control, Oklahoma State Bureau of Narcotics and Dangerous Drugs Control, DEA scheduling

Summary: The Senate convened, established a quorum, offered the invocation and pledges, and recognized the doctor, psychologist, and nurse of the day. The chamber then hosted several honorary introductions and citations, including congratulations to the Murray State College shotgun team for winning back-to-back national championships and to the Coedah High School varsity wrestling team for a record-setting 5A season and state title. Both groups were formally presented citations and received Senate applause. The Senate also considered Senate Resolution 30, which reaffirmed Oklahoma’s sister-state relationship with Taiwan, supported stronger economic and diplomatic ties, and celebrated the anniversaries of the Taiwan Relations Act and the Oklahoma-Taiwan relationship. The resolution was adopted by voice vote after brief remarks from Senator Peterson and a representative from Taiwan’s office in Houston, who thanked the Senate and spoke about Taiwan’s trade relationship, economic growth, and international challenges. The meeting included introductions from several student pages, who described their schools, sponsoring senators, and future plans. Announcements were made for committee meetings, including Revenue and Taxation, Health and Human Services, and Appropriations and Budget, along with a reminder about Diabetes Awareness Day. The Senate then adjourned until Tuesday, April 14th at 9:30 a.m.

Transcript Highlights:

• the income and sales for the foreign entities.
• You have to determine foreign governance, entity formation rules, ownership, flow of assets.
• They might be foreign-based. They have some U.S. entities.
• Foreign governments would put great pressure on the U.S. government to impose Waters Edge treatment through
• government or an entity that's owned by a foreign government.

Keywords: 988, house, all

Transcript Highlights:

• the income and sales for the foreign entities.
• If the foreign entity is more profitable, then you gain.
• You have to determine foreign governance, entity formation rules, ownership, flow of assets.
• They might be foreign-based. They have some U.S. entities.
• Foreign governments would put great pressure on the U.S. government to impose Waters Edge treatment through

Summary: The joint informational hearing examined California’s taxation of multinational corporations, especially the state’s water’s-edge election versus worldwide combined reporting. The LAO and Franchise Tax Board explained the basic mechanics of unitary taxation, apportionment, and how water’s-edge generally excludes most foreign subsidiaries while worldwide reporting includes the full unitary group. FTB officials said water’s-edge filers are a small share of corporate filers but account for a large share of tax liability, and they described filing trends, industry mix, and the administrative steps needed to administer either system. Members and witnesses debated the policy trade-offs. Supporters of moving away from water’s-edge argued that it enables profit shifting, especially for large multinational and IP-heavy firms, and that eliminating it could raise significant revenue and improve fairness for smaller domestic businesses. They cited estimates of billions in potential revenue and said California already has the audit and reporting infrastructure to handle worldwide reporting, though some transition time would be needed. Opponents argued that worldwide reporting would tax foreign activity unrelated to California, create double taxation, increase compliance burdens and litigation, and could be difficult for foreign-based multinationals to document. They also warned that some of the revenue estimates are highly uncertain because foreign affiliate income is not directly observable. Committee members asked about foreign government pushback, the risk of companies leaving California, the effect on intellectual property shifting, and whether federal or Supreme Court action could block a change. Witnesses generally said major firms would be unlikely to leave because California taxes sales rather than physical presence, but some costs could be passed on to consumers. The panel also discussed alternatives such as conforming to federal international tax rules like NCTI/GILTI and adding anti-abuse rules. No vote or bill action was taken; the hearing was informational only.

Transcript Highlights:

• , while the green columns contain the income and sales for the foreign entities.
• If the foreign entity is more profitable, then you gain.
• You have to determine, you know, foreign governance, entity formation rules, ownership, flow of assets
• They might be foreign-based. They have some U.S. entities.
• Foreign governments would put great pressure on the U.S. government to impose Waters Edge treatment through

Summary: The joint informational hearing focused on California’s taxation of foreign subsidiaries of U.S. corporations, especially the state’s water’s-edge election versus worldwide combined reporting. Committee members and witnesses discussed how unitary taxation and sales-factor apportionment work, why multinational corporations are a small share of filers but a large share of tax liability, and how foreign income, profit shifting, and double taxation concerns affect policy choices. The Franchise Tax Board explained current filing rules, the seven-year water’s-edge election, and recent filing statistics showing about 21,562 water’s-edge returns in 2023, roughly 6% of C corporation filers but about half of corporate tax liability. The Legislative Analyst’s Office and FTB staff emphasized that revenue effects from eliminating water’s edge are uncertain because foreign affiliate income is not directly observable, and they noted possible revenue volatility and administrative complexity. Several committee members asked about foreign government pushback, the burden on FTB, whether certain industries are more likely to shift profits, and whether companies would leave California; witnesses generally said there was no strong evidence that firms would exit the state because tax liability is driven mainly by California sales. They also discussed how California already administers both methods, how the election can be advantageous or disadvantageous depending on a firm’s facts, and how federal reforms like GILTI/NCTI, CAMT, and OECD Pillar Two may affect the issue. The second panel presented sharply contrasting views. One professor and a tax policy advocate argued that water’s edge creates unfairness, encourages profit shifting, and leaves California with billions in lost revenue, while a Tax Foundation witness argued that mandatory worldwide reporting would tax the wrong income, create double taxation and litigation risk, and impose heavy compliance burdens, especially for foreign-based multinationals. A later panel from the California Budget and Policy Center supported closing the “water’s-edge loophole,” saying it would raise needed revenue for public services and level the playing field between large multinationals and smaller domestic businesses. No vote or formal action was taken; the hearing was informational only.

Transcript Highlights:

• Today's visit as part of their State Government Day gives them an opportunity to see firsthand how the
• It's an act to amend titles 29 and 39 relative homeland security broad for government authority during
• This bill allows Louisiana municipalities, its local governing authority. Thank you. Bill. 351.
• This bill allows Louisiana municipalities, its local governing authority. Thank you. Thank you, Mr.
• of the Allen Parish Governing Authority.

Bills: SR110 , SR109 , SCR58 , SCR59 , SCR12 , HB198 , HB225 , HB508 , HB512 , HB599 , HB632 , HB763 , HB909 , HB971 , HB989 , HB1066 , HB1171 , HB1204 , HB1231 , HB1246 , HB1248 , HB1250 , HB221 , HCR41 , HCR63 , HCR76 , HCR77 , HCR86 , HCR92 , HCR93 , HCR58 , SB83 , SB135 , SB143 , SB155 , SB157 , SB202 , SB237 , SB261 , SB276 , SB295 , SB388 , SB450 , SB465 , HB17 , HB21 , HB42 , HB45 , HB51 , HB55 , HB74 , HB106 , HB108 , HB133 , HB140 , HB159 , HB168 , HB215 , HB226 , HB263 , HB296 , HB299 , HB322 , HB324 , HB364 , HB519 , HB535 , HB538 , HB568 , HB571 , HB622 , HB635 , HB676 , HB772 , HB784 , HB821 , HB823 , HB1006 , HB1018 , HB1033 , HB1034 , HB1043 , HB1070 , HB1134 , HB1237 , HB1239 , SB162 , SB382 , SR93 , SCR40 , SCR30 , SB35 , SB65 , SB215 , SB228 , SB246 , SB249 , SB268 , SB269 , SB282 , SB283 , SB296 , SB323 , SB338 , SB363 , SB369 , SB408 , SB431 , SB474 , SB484 , SB490 , SB492 , SB500 , SB501 , SB513 , HCR6 , HCR31 , HB297 , HB305 , HB336 , HB337 , HB351 , HB436 , HB594 , HB789 , HB956 , HB957 , HB995 , HB1040 , HB50 , HB117 , HB120 , HB122 , HB139 , HB148 , HB149 , HB185 , HB247 , HB271 , HB286 , HB301 , HB358 , HB359 , HB384 , HB413 , HB428 , HB450 , HB462 , HB547 , HB613 , HB631 , HB657 , HB669 , HB675 , HB680 , HB691 , HB712 , HB716 , HB720 , HB723 , HB727 , HB728 , HB735 , HB747 , HB759 , HB825 , HB842 , HB845 , HB846 , HB903 , HB904 , HB907 , HB923 , HB929 , HB941 , HB962 , HB965 , HB1036 , HB287 , HB370 , HB515 , HB521 , HB570 , HB1200 , HB29 , HB39 , HB58 , HB67 , HB73 , HB76 , HB77 , HB82 , HB112 , HB121 , HB125 , HB132 , HB134 , HB151 , HB154 , HB155 , HB161 , HB166 , HB187 , HB191 , HB207 , HB211 , HB224 , HB238 , HB241 , HB242 , HB250 , HB260 , HB265 , HB275 , HB300 , HB320 , HB338 , HB339 , HB349 , HB379 , HB399 , HB427 , HB463 , HB464 , HB468 , HB545 , HB550 , HB551 , HB565 , HB588 , HB639 , HB725 , HB782 , HB805 , HB808 , HB834 , HB847 , HB853 , HB858 , HB861 , HB883 , HB916 , HB937 , HB977 , HB1012 , HB1027 , HB1044 , HB1054 , HB1091 , HB1117 , HB90 , HB127 , HB138 , HB150 , HB201 , HB268 , HB273 , HB285 , HB315 , HB354 , HB355 , HB360 , HB376 , HB445 , HB506 , HB606 , HB649 , HB665 , HB681 , HB721 , HB746 , HB757 , HB781 , HB835 , HB844 , HB857 , HB872 , HB886 , HB889 , HB892 , HB972 , HB982 , HB987 , HB1037 , HB1068 , HB1072 , HB1078 , HB1085 , HB1132 , HB1137 , HB1167 , HB1174 , HB1232 , HB1238 , HB36 , HB119 , HB126 , HB129 , HB245 , HB280 , HB677 , HB726 , HB850 , HB966 , SB68 , SB149

Keywords: youth fitness, school achievement, Lafayette Parish, Louisiana Governor's Games, elementary education, Louisiana Arts Day, arts and culture, cultural heritage, artists, musicians, writers, performers, culture bearers, tourism, creative economy, economic impact, cultural sector, Louisiana Partnership for the Arts, festivals, visual arts

Summary: The Senate convened with a quorum, heard a prayer from Dr. Michael Sprague, and recited the pledge. The body then suspended the rules to welcome House Majority Leader Steve Scalise, who highlighted federal-state cooperation and credited Louisiana lawmakers with helping advance policies such as no tax on overtime, expanded energy development, and major business investment in the state. The chamber also recognized several visiting groups and observances, including Leadership Lafayette, the new Orleans Parish sheriff, Pro-Life Day at the Capitol, Recreation and Parks Day/Month, Main Street Day, LMA Day, and Links Day, with multiple resolutions adopted or concurred in for those recognitions. On legislation, the Senate handled a mix of committee reports, House messages, and floor action. It concurred in House Concurrent Resolution 92 and 93, adopted SCR 60, SR 11, SR 93, and SCR 40, and advanced or adopted numerous bills and resolutions. Notable measures included workers’ compensation bills SB 162, SB 382, and SB 408; SB 500 on medical review panels and certificates of merit; SB 268 and SB 228 on lead service line replacement and use of public funds; SB 338 on school bullying prevention; SB 431 on towing and storage access; HB 297 on lease termination for stalking and cyberstalking victims; HB 305 on child sexual abuse material evidence handling; HB 336 on post-conviction relief timelines; HB 436 allowing veterans to serve as park police/wardens; HB 594 designating SCN2A Day; HB 957 on prisoner transfer notifications; HB 995 on videotaped statements; HB 1040 on juvenile detention board membership; HB 117 reauthorizing the Department of State; HB 120, HB 122, HB 139, HB 247, and HB 286 creating or adjusting local districts; and HB 185 clarifying independent contractor coverage in workers’ compensation. Several bills were amended on the floor before passage, including SB 382, SB 500, SB 431, SB 338, and HB 185, while some measures were returned to the calendar or referred to committees. The Senate also received and referred a large number of House bills and concurrent resolutions on topics including health care reimbursement, criminal procedure, education, insurance, natural resources, transportation, and local governance. Votes recorded in the transcript were generally favorable, with many measures passing unanimously or by wide margins, though a few drew opposition, such as HB 185 and HB 957.

Transcript Highlights:

• , while the green columns contain the income and sales for the foreign entities.
• You have to determine, you know, foreign governance, entity formation rules, ownership, flow of assets
• They might be foreign-based. They have some U.S. entities.
• They have some completely separate, not speaking to each other, foreign entities.
• Foreign governments would put great pressure on the U.S. government to impose Water's Edge treatment

Keywords: 987, senate, all

Transcript Highlights:

• , while the green columns contain the income and sales for the foreign entities.
• If the foreign entity is more profitable, then you gain.
• You have to determine, you know, foreign governance, entity formation rules, ownership, flow of assets
• They might be foreign-based. They have some U.S. entities.
• Foreign governments would put great pressure on the U.S. government to impose Waters Edge treatment through

Summary: The joint informational hearing examined California’s taxation of multinational corporations, especially the Water’s Edge election versus worldwide combined reporting. Chairs opened by framing the issue as a review of whether current rules fairly and sufficiently tax foreign subsidiary income, given profit shifting concerns, budget pressures, and the long history since Water’s Edge was adopted in the 1980s. The first panel from the Legislative Analyst’s Office and Franchise Tax Board explained the mechanics of unitary taxation, apportionment, and the Water’s Edge election, and provided filing data showing Water’s Edge filers are a small share of returns but account for a large share of corporate tax liability. FTB witnesses said the agency already administers both methods and could handle a shift to mandatory worldwide reporting with education and outreach, though revenue estimates are difficult because foreign affiliate information is not directly available. Committee members asked about foreign government pushback, administrative burden, industries with more profit shifting, revenue uncertainty, and whether companies would leave California. LAO and FTB witnesses said pushback from foreign governments was plausible, but they did not expect major business flight because California’s tax is largely based on sales rather than physical presence. They also said worldwide reporting could reduce profit shifting but might increase revenue volatility and litigation risk. A second panel of academic and tax policy witnesses argued that Water’s Edge is a loophole that rewards aggressive tax planning, that worldwide combined reporting would better capture income tied to California, and that modern federal and international rules such as NCTI/GILTI, CAMT, and Pillar Two reduce compliance concerns and make a return to worldwide reporting more feasible. They also said California’s current system can create selection effects and may under-tax large multinationals. In the next panel, a California Budget and Policy Center witness urged eliminating the Water’s Edge election, calling it a costly loophole that benefits large global corporations over smaller domestic businesses and deprives the state of billions in revenue that could support health care and other services. A Silicon Valley Leadership Group witness gave historical context for why Water’s Edge was adopted and began outlining concerns about compliance, double taxation, and the risk of overreaching beyond income truly connected to California. No bill was voted on or advanced; the hearing was informational only, with members using the testimony to weigh the policy trade-offs and possible transition periods if the Legislature were to change the current rules.

Transcript Highlights:

• And yet today, government entities from Yakima Valley to the Columbia Basin continue to disregard its
• If it was a foreign donation, it really isn't right; it's funneled through another entity and then given
• Well, it's usually funneled through another entity, and you're not getting this check from the foreign
• entity, really.
• The foreign entities already know it's against the law, so they want to attribute your campaign.

Bills: HB1759 , HB2632 , HB2574 , HB2235 , SGA9267

Committee: Senate State Government, Tribal Affairs & Elections

Keywords: designation, commemoration, December 12, local observance, cultural significance, citizenship, immigration, terminology, rights, legal status, election, ballot, candidates, deceased, voting law, public records, concealed pistol licenses, firearm purchases, transfers, exemptions

Transcript Highlights:

• by the board 501c3 organization governed by the board of<00:26:48.240><c> directors.
• You also have received letters in your packet from community entities that support us.
• Another key factor is governance.
• ><c> require</c> governance.
• Regional models require governance.

Bills: HF3700 , HF3982 , HF3927 , HF3933 , HF3949 , HF4238 , HF4275 , HF4476 , HF4504

Committee: House Capital Investment

Keywords: Duluth, Lake Superior Zoo, capital improvements, funding, bonds, appropriations, capital investment, port development, grant caps, state assistance, navigation facilities, Dakota County, state bonds, park improvements, infrastructure, transportation, safety, congestion, water infrastructure, bond issuance

Transcript Highlights:

• </c> when it comes to trusting government when it comes to trusting government right<00:27:56.520><c>
• Do we really want the primary government consumer protection enforcers taking our time to do this?
• Government Accountability Office all support this assertion that price caps don't work.
• </c><00:49:29.240><c> Accountability</c> even the US Government Accountability even the US Government
• Chris Delaunay with San Hi Government Strategies here on behalf of StubHub in opposition to this bill

Bills: SB2603 , SB3007 , SB3019 , SB3022 , SB2795 , SB2256 , SB3250 , SB2147

Committee: House Culture & Arts

Keywords: Hawaii Symphony Orchestra, state funding, public performances, educational programs, cultural arts funding, culture and arts, arts policy, cultural preservation, community development, economic revitalization, place-based planning, public spaces, historic preservation, adaptive reuse, mixed-use development, business improvement district, Honolulu Chinatown, DBEDT, Department of Business, Economic Development, and Tourism, state foundation on culture and the arts

Summary: The committee heard testimony on SB 2603 SD1, which would designate the Hawaii Symphony Orchestra as the state symphony orchestra, require annual reports to the legislature, and appropriate funds. Testimony was overwhelmingly in support from the orchestra, the Hawaii Youth Symphony, the Hawaii Arts Alliance, business and arts groups, and many individuals. Supporters emphasized the orchestra’s cultural value, its role in inspiring youth and supporting arts education, and its broader community impact. No opposition or questions were raised, and the chair offered praise for the level of public engagement around the measure. The committee then took up SB 3007 SD2, relating to culture and the arts, which would create an Office of Community Culture and Innovation within the State Foundation on Culture and the Arts, require annual reporting, appropriate funds, and establish a Community and Cultural Partnerships Program. The Attorney General’s office warned that section four, which separately funds preservation and relocation of artwork from Aloha Stadium, may be non-germane and should be moved to a separate bill; it also suggested the office would be more properly placed under DAGS rather than SFCA. SFCA Director Karen Ewald testified with concerns about added costs, staffing burdens, and the need for earlier communication, while also saying the agency could support the work if properly coordinated. Opposition testimony argued the bill was duplicative or unnecessary, while supporters, including Governor Abercrombie and Dean Sakamoto, said it would help communities, especially Chinatown, and could support planning and cultural revitalization. The chair noted roughly eight opposition testimonies and five in support, and questioned witnesses about coordination and the cost of relocating the Aloha Stadium artwork, which Ewald estimated could cost at least $1.2 million. The AG’s office said removing section four would substantially reduce legal risk. Finally, the committee heard SB 3019 SD2, a consumer protection measure that would cap ticket resale prices at no more than $3 above the original price for events in Hawaii and authorize DCCA to adopt enforcement rules and fines. The Office of Consumer Protection opposed the bill, arguing it would strain limited enforcement resources, push sales to less regulated channels, and likely eliminate the protections offered by established secondary platforms. Chamber of Progress also opposed the bill, saying price caps would encourage black-market sales, scams, and fraud, and that resale markets serve legitimate consumer needs. In support, the National Independent Venue Association backed the measure, though the remainder of its testimony was not fully captured in the transcript excerpt.

Transcript Highlights:

• </c><00:19:00.720><c> to</c><00:19:00.960><c> keep</c><00:19:01.200><c> up</c> capacity of government
• to keep up capacity of government to keep up because<00:19:01.840><c> government's</c><00:19:02.320>
• My name is Anna Ley, director of government relations for the Minnesota Governor's Caucus.
• </c><00:42:47.280><c> relations</c> Ley, director of government relations Ley, director of government
• :54.080><c> the</c><01:09:54.320><c> information</c> government affairs at the information government

Bills: HF3479 , HF4205 , HF3782 , HF4081 , HF4138

Committee: House Judiciary Finance and Civil Law

Keywords: foreclosure, mortgage, redemption period, homestead, Minnesota Statutes, automated license plate reader, ALPR, license plate recognition, vehicle surveillance, Bureau of Criminal Apprehension, BCA, data privacy, government data practices, law enforcement data, surveillance technology, location data, vehicle tracking, warrant requirement, probable cause, exigent circumstances

Transcript Highlights:

• He said there had been a long-standing relationship between the federal government and state entities
• He said there had been a long-standing relationship between the federal government and state entities
• c> to</c> federal government the state entities to federal government the state entities to do<00:30:
• </c><00:37:31.280><c> for</c> government and the local governments for government and the local governments
• </c> government? Sheriff. government? Sheriff.

Bills: HF3405 , HF3413 , HF3769 , HF3768 , HF3771 , HF3465

Committee: House Public Safety Finance and Policy

Keywords: Bureau of Criminal Apprehension, BCA, Use of Force Investigations Unit, federal agents, Department of Homeland Security, DHS, Immigration and Customs Enforcement, ICE, Customs and Border Protection, CBP, U.S. Citizenship and Immigration Services, USCIS, officer-involved death, use of force, law enforcement accountability, police oversight, independent investigation, criminal sexual conduct, sexual assault, peace officers

Transcript Highlights:

• </c> the committee on state government the committee on state government finance<00:01:58.560><c> and
• </c> without within a government office. without within a government office.
• entity data that is classified as not public, the government entity needs to deny that request and the
• entity data that is classified as not public, the government entity needs to deny that request and the
• The government entity needs to deny that request and the court needs to issue an order regarding that

Bills: HF3676 , HF2959 , HF3233

Committee: House Judiciary Finance and Civil Law

Keywords: Safe at Home, address confidentiality, domestic violence, sexual assault, stalking, harassment, victim privacy, survivor protection, confidential address, protected address, secret address, identity protection, residential confidentiality, program participant, nondiscrimination, court disclosure, protective order, service of process, driver's license, state ID

Transcript Highlights:

• going to use it, and it's really important for our work because we do all of our work pursuant to government
• And we have the Hawaii Government Employees Association, HGEA, in support. >> Hello.

Bills: HB2240 , HB2272 , HB2273 , HB2274 , HB2275

Committee: House Finance

Keywords: appropriations, legislative expenses, auditor, legislative reference bureau, state ethics commission, ombudsman, government transparency, HB2272, Act 026, public employment cost items, emergency appropriations, collective bargaining, bargaining unit 11, BU-11, state employees, excluded employees, salary increases, cost adjustments, health premium payments, benefits

Transcript Highlights:

• That is a line that the government has no business drawing.
• in human... ...been several corporate entities that have been engaged in human smuggling operations.
• For example, van lines that were smuggling humans illegally, as well as nonprofit entities that have
• mechanisms in place to make sure that their entity is complying with the law.
• And so this bill is a way of getting shareholder governance to do the work of cracking down,... ...of

Bills: HB2495 , HB2557 , HB2594 , HB2615 , HB2800 , HB2861 , HB2862 , HB2931 , HB2995 , HB4042 , HB4070 , HB4117 , HB4136

Committee: House Judiciary

Keywords: vulnerable adults, sentencing, felonies, criminal justice, enhanced penalties, medical records, patient rights, healthcare access, privacy, healthcare providers, timeliness, address confidentiality, domestic violence, privacy protection, voter registration, court proceedings, parenting time, supervised visitation, family court, high-risk cases

Transcript Highlights:

• Delta, offered by Senator Wagoner, would require the Attorney General to believe that a person or entity
• federal law will be found before executing and serving a civil investigative demand on a person or entity

Bills: SB5925 , SB6086 , SB6074 , SB5962 , SB6296 , SGA9272 , SGA9255 , SGA9256 , SGA9271

Committee: Senate Law & Justice

Keywords: Attorney General, civil investigative demand, CID, subpoena-like demand, investigative authority, consumer protection, civil enforcement, pre-suit investigation, document production, interrogatories, deposition, oral testimony, confidentiality, trade secrets, judicial review, enforcement action, Washington RCW, law enforcement powers, government transparency, due process