Transcript Highlights:

• tax.
• So without creating a refundable tax credit, the diesel excise tax is one of their largest tax liabilities
• So without creating a refundable tax credit, the diesel excise tax is one of their largest tax liabilities
• We administer two of California's major tax programs: personal income tax and corporation tax.
• returns, payments, and issue tax refunds, impacting Californians.

Summary: The subcommittee first received an informational update on the Governor’s Office of Service and Community Engagement (GoServe), including California Volunteers, the Office of Community Partnerships and Strategic Communications, and the Youth Empowerment Commission. GoServe reported strong participation in College Corps, Youth Service Corps, and Climate Action Corps, along with outreach results from OCPSC and the Trusted Messenger Network. The Department of Finance said the programs remain a priority but noted prior budget reductions, while the LAO said it had no new recommendations. Committee members raised questions about program diversity, geographic reach, administrative costs, and whether the programs duplicate existing volunteer opportunities; one member criticized the programs as costly and duplicative, while another emphasized the value of volunteerism and asked about the men’s service challenge. The item was informational only. The committee then heard an overview of the Board of Equalization’s property tax responsibilities and its first budget proposals since the 2017 reorganization. BOE described its role in county assessment oversight, state-assessed property valuation, and related tax administration. Members asked about BOE’s interaction with counties, property tax reassessments, and local tax notices; BOE explained it mainly works with county assessors and handles technical property tax questions, while local special district charges are generally outside its scope. The committee also considered a BOE proposal to implement SB 293, which would give additional time for certain intergenerational property tax transfer claims after the 2025 wildfires. BOE requested $154,000 for guidance, public materials, and inquiry response work, saying the change is urgent for wildfire-affected families, especially in Altadena. The LAO had no concerns, and the item was held open. BOE also presented an information technology modernization proposal for its state-assessed property program, seeking $3.2 million in 2026-27 and $3.1 million in 2027-28 to replace a 30-year-old mainframe system. BOE said the current system relies heavily on manual data entry and paper processes, creating inefficiencies, cybersecurity risks, and delays, while modernization would free staff for more audits and valuation studies. The LAO supported the need but urged a high bar for new IT projects; Finance said the project met the threshold of necessity. Members generally supported the upgrade but asked about audit gains, revenue impacts, and implementation risks, and the item was held open. Finally, CDTFA gave its department overview and then discussed a proposal to require all delivery network companies, such as Uber Eats and DoorDash, to be treated as marketplace facilitators for sales tax purposes. CDTFA said the current carve-out creates confusion for restaurants and small businesses because some DNCs collect and remit tax while others do not, and the change would improve compliance and shift reporting to larger platforms. Members debated whether the proposal amounts to a tax increase for consumers, with CDTFA and Finance arguing it is a consistency and compliance measure rather than a new tax, while others said it would likely raise consumer costs. The committee also discussed broader CDTFA issues, including local sales tax districts, revenue-sharing agreements, and the growth of special taxing jurisdictions. No votes were taken, and the agenda items were informational or held open.

Transcript Highlights:

• tax.
• So without creating a refundable tax credit, the diesel excise tax is one of their largest tax liabilities
• So without creating a refundable tax credit, the diesel excise tax is one of their largest tax liabilities
• We administer two of California's major tax programs: personal income tax and corporation tax.
• returns, payments, and issue tax refunds, impacting Californians.

Keywords: 987, senate, all

Transcript Highlights:

• Yes, there's some political debate, but whether it's property taxes, whether it's sales taxes, gas taxes
• Impact fees are not a tax.
• , sales taxes, any kind of tax, to pay for our communities?
• We collect regular taxes, sales tax, just any kind of tax, to pay for our communities.
• , their taxes.

Summary: The Intergovernmental Affairs Subcommittee met for its first meeting of the 2026 session and took up impact fees, with an opening overview from Eric Poole of the Florida Association of Counties. Poole explained that impact fees are one-time charges on new development used only for new infrastructure capacity, not existing deficiencies or maintenance, and must satisfy the dual rational nexus test. He traced their history in Florida and described how comprehensive plans, concurrency, and later mobility fees relate to local infrastructure funding. He argued that impact fees are restricted, tied to capital improvements, and are one tool for paying for growth. Panelists representing counties, cities, builders, and community developers largely agreed that growth creates real infrastructure costs but differed on how those costs should be allocated. County and city representatives said impact fees are a necessary, targeted way to fund roads, water, sewer, fire, schools, and parks without spreading costs across all taxpayers. They pointed to long periods without fee updates, rising construction costs, and examples of large increases justified by studies. Builder and developer representatives argued that fees are often unpredictable, can be doubled or tripled, and contribute to housing affordability problems; they also said the system can be inconsistent across jurisdictions and may encourage sprawl. Several witnesses emphasized that fees must be transparent, proportional, and tied to actual benefits, and some suggested a statewide framework or mobility-fee model with more consistency and peer review. Members asked about how long local governments can hold fee revenue, whether fees can generate profit, what they can be spent on, and whether they can pay for police stations, fire stations, or other public safety facilities. Witnesses said the funds must be used for capital projects and cannot be used for salaries or unrelated purchases, and that refunds may be required if money is not spent within the local ordinance’s timeframe. The discussion also covered examples of local fee increases, the use of impact fees versus direct construction or “pipelining” of infrastructure, and concerns about level-of-service changes and extraordinary-circumstance increases. No votes were taken; the meeting ended after the panel discussion and member questions, with the chair noting the conversation would continue.

Transcript Highlights:

• a tax package and provided tax relief in a comprehensive tax relief measure.
• cut taxes or raise taxes.
• income tax, and a corporate income tax.
• little taxes because we tax... ...tax or whatever.
• We tax corporations differently than we tax people, and we tax people differently than we tax other people

Summary: The committee’s final day focused first on a historical overview of New Mexico tax packages by Pam Stokes of Legislative Council Services. She described how tax packages have alternated over the decades between tax relief, revenue raising, and tax reform, with examples ranging from the creation of the gross receipts tax in 1966 to major packages in 1981, 1986, 1991, 1994, 2005, 2019, 2022, 2024, and the vetoed 2025 package. Members discussed how tax policy often tracks revenue conditions, how packages can combine increases and decreases, and how local government gross receipts taxes and hold-harmless distributions have affected communities differently. Several members reflected on past packages, especially the 2004 food tax repeal and the 2013 film tax and manufacturing changes, and noted that tax policy can have major economic and political effects even when it is not “sexy” legislation. The committee then heard a proposal to expand the health care practitioner gross receipts tax deduction to include co-insurance, and to extend the sunset date. Sponsor Senator Figueroa said the bill was intended to help recruit and retain medical providers and build on prior deductions for co-pays and deductibles. Testimony explained that co-insurance is the patient’s share after the deductible, that providers currently absorb the gross receipts tax on those payments, and that the proposal would cost about $30 million to the state plus about $20 million to municipalities and counties, with the exact fiscal impact likely to be updated. Members raised concerns about the effect on local governments, whether insurers could be required to reimburse providers, whether the bill would actually attract doctors, and whether better evaluation measures and sunsets should be added. The sponsor said the bill was part of a broader set of efforts to address provider shortages and that the discussion would continue. Representative McQueen then presented a bill to update the Land Conservation Incentives Act. He and conservation partners said the program has protected more than 500,000 acres but has not kept pace with rising land values, especially for irrigated agricultural land in the Middle Rio Grande. The proposal would increase the percentage of conservation value eligible for the credit, raise the per-transaction cap from $250,000 to $2 million, and make the credit refundable rather than only transferable. Testimony emphasized that the program is voluntary, keeps land in private ownership and production, and helps land-rich, cash-poor landowners preserve farmland and water rights. Members asked about average credit amounts, how easements work, whether landowners could effectively buy land and then use the credit, and whether there should be inflation indexing or a statewide cap. The discussion also touched on water rights, fencing, and the role of conservation easements in protecting agricultural land and compact water deliveries. Finally, Senator Sharer previewed his 2% tax proposal with a historical presentation on New Mexico tax law, using props to illustrate the evolution from early territorial tax codes to the modern tax system. He argued that the state’s current tax structure is overly complex and that recent federal changes have disrupted the personal income tax base. The committee did not take any votes on the day’s presentations; the meeting was primarily informational, with members offering feedback and raising policy concerns for future sessions.

Transcript Highlights:

• It will establish a single statewide tax… It will establish a single statewide tax rate to streamline
• tax that is… Nothing to do with the sales tax that is on these products.
• This includes our tobacco tax rate.
• On this tax, the cigarette tax in Alabama is 67 The tax on cigarettes in Alabama is 67 cents per pack
• And the state gets no tax money from that. the state gets no tax money from that transaction.

Committee: Senate Fiscal Responsibility and Economic Development

Keywords: 923, senate, all

Transcript Highlights:

• Chairman: Is it refundable?
• , 20% would be refundable.
• I saw the Abilene tax report. Sales tax were up 37%.
• It offsets the sales and use tax. so just sales tax on electricity, sales tax on servers, on equipment
• , dog convention, puppy and cat feeding taxes, you know, and just plain old compensation taxes.

Committee: House State Affairs

Keywords: 1184, house, all

Transcript Highlights:

• tax credit.
• But that is a statutory tax credit of $4,800 per apprentice, which is a nice tax credit.
• It's a refundable tax credit, if you understand what a refundable means.
• It's a refundable tax credit.
• So the disability employment tax credit...

Summary: The subcommittee met to approve the January minutes and then heard an update from Undersecretary of Labor and Workforce Development Josh Cutler on apprenticeship expansion in the Healey-Driscoll administration. Cutler described apprenticeship as a key workforce tool, especially for sectors with labor shortages, and highlighted growth in early education, health care, banking, bio, and human services. He noted the administration’s milestones and supports, including reaching 10,000 registered apprenticeships, expanding the registered apprenticeship tax credit (RATSY), lowering program fees, adding apprenticeship liaisons, and issuing Grow grants to help employers start programs. Members focused on how apprenticeship could better serve people with disabilities and human services employers. They raised examples such as sterile processing, radiology, PCA services, developmental disability supports, and community college partnerships, and asked how smaller or lower-paid providers could afford to participate. Cutler explained that apprentices are W-2 employees, programs must include on-the-job learning, related instruction, mentorship, and progressive wages, and employers largely design their own programs. He said the state can support through tax credits, grants, and intermediaries such as trade associations or disability organizations that help employers navigate the process. The discussion also covered employer outreach, the role of intermediaries, and possible collaboration with community colleges and organizations like Commonwealth Corporation. Cutler said Eastern Bank did not currently have a program but could be a potential partner, and he confirmed that the RATSY credit is $4,800 per apprentice, with a cap and online application process, and that it can be stacked with the disability employment tax credit. The subcommittee agreed to follow up with Cutler’s team, identify a few priority occupations, and consider a targeted panel or information session to help expand apprenticeship opportunities for people with disabilities and in human services.

Transcript Highlights:

• He does not need a tax break. Who needs a tax break?
• We did do R&D refundability, which is a bad design for a corporate tax credit, but we limited its growth
• increases, or we could have increased refunds for Minnesota families who do pay property taxes.
• We have a property tax refund program where you pay your money to the county and the state reimburses
• Raise taxes. Just keep raising taxes.

Transcript Highlights:

• refund.
• <00:54:12.599><c> tax</c> property tax property tax refund<00:54:14.480><c> um</c><00:54:15.280><c> and
• </c><00:55:06.680><c> refund</c><00:55:07.680><c> there</c><00:55:07.880><c> are</c> the property tax
• refund there are the property tax refund there are exceptions<00:55:09.559><c> to</c><00:55:09.960><
• Income that are added back to determine eligibility for the renter's credit or the property tax refund

Committee: Senate Commerce and Consumer Protection

Keywords: 1187, senate, all

Transcript Highlights:

• This is a deposit that is paid at purchase and refunded to consumers when returning the containers.
• This is a deposit that is paid at purchase and refunded to consumers when returning the containers.
• It's a blueprint for a working-class tax and it's a preview of the pink slips that my workers, hundreds
• revenue not being afforded to those cities, income taxes not being afforded to those communities, and
• and income tax revenue for that city, and they're leaving, I'd want to know what the plan is.

Summary: The committee heard several bills focused on environmental quality, climate planning, transparency, water affordability, plastics, recycling, and refinery transition planning. SB 1087, by Senator Cabaldon, would modernize SB 375 regional climate and transportation planning by extending planning cycles, clarifying target-setting and review processes, and reducing time and cost burdens; metropolitan planning organizations strongly supported it, while environmental groups and industry raised concerns about VMT, GHG metrics, CEQA, and implementation details. Committee members generally agreed the process is too costly and complex, but urged the author to keep the bill focused on simpler, less expensive planning and better progress reporting. The bill was moved as amended to Senate Transportation and kept on call. SB 1239, by Senator Jones, would require CARB to update its standardized regulatory impact assessment when a major regulation is materially changed; supporters framed it as a transparency and affordability measure, while the chair argued it could slow rulemaking and discourage agencies from incorporating public feedback. The bill failed on the committee vote and was kept on call. SB 1125, by Senator Menjivar, would create a statewide low-income water rate assistance program, contingent on funding, to help households facing rising water bills; public water agencies, environmental justice groups, local governments, and community members from rural areas testified in support, emphasizing affordability and the lack of statewide assistance. The chair and members expressed support for the need for such a program, and the bill passed 3-1 and was kept on call. SB 1180, by Senator Allen, would establish implementation rules for the plastic pollution mitigation fund created by SB 54, including eligibility, reporting, transparency, and technical assistance for smaller organizations and tribes; environmental justice, conservation, and local government groups supported it, while producer and industry groups opposed unless amended, seeking tighter links to measurable mitigation outcomes and the covered products under SB 54. The bill passed 3-0 and was kept on call. SB 1161, by Senator Valadares, would require CARB to provide clearer, plain-language economic analysis of regulations and their impacts on households; supporters described it as a transparency and affordability measure, while some environmental groups offered respectful or qualified opposition. The chair said she could support it as amended, and the bill passed 4-0 and was kept on call. The committee also heard SB 955, by Senator Blakespear, to update California’s beverage container recycling program so major sellers participate and consumers have convenient return options; supporters said it would improve redemption access and program effectiveness, and the bill passed 5-0 and was kept on call. Finally, SB 1259, also by Senator Blakespear, would require refineries to provide earlier disclosure of cleanup liabilities and closure planning information so the state and communities can plan for refinery site remediation and reuse; the author framed it as a transparency and transition-planning measure, and testimony began in support as the transcript ended.

Transcript Highlights:

• This is not a tax reduction; it's a tax shift to property taxes.
• This is not a tax reduction; it's a tax shift to property taxes.
• a refund.
• I've had tax experts look at it. I've had the Tax Commission look at it.
• several years, moving from a progressive tax to a flat tax that even last year, our tax reductions primarily

Committee: Senate Local Government and Taxation

Keywords: 989, all

Transcript Highlights:

• Last year, we refunded nearly $67 million to people who entered the system and decided not to continue
• fund this way in the event that the the member ever comes forward, wants the benefit, or wants a refund
• trying to access the information, trying to clear up their accounts, trying to make sure that the taxes
• That could jeopardize our tax-exempt status.
• In that program, both the member and the employer are required to make non-refundable contributions.

Committee: House Investments & Pensions Oversight Committee

Transcript Highlights:

• knows tax law better than I do.
• This bill isn't just about a tax exemption.
• At its core, AB 2205 is not just about tax policy.
• This bill addresses that by directly creating a refundable tax credit for local news organizations.
• The Community News Act should create refundable tax credits to support local journalist jobs and all

Committee: House Revenue and Taxation

Keywords: 988, house, all

Transcript Highlights:

• Um, the amendment deals with tax refunds, um, not appropriations, and um, on the other hand as well,
• </c><00:25:02.320><c> refunds</c><00:25:03.560><c> um</c> amendment deals with uh tax refunds um amendment
• deals with uh tax refunds um not<00:25:04.280><c> appropriations</c> not appropriations not appropriations
• </c> their property taxes. their property taxes.
• </c> property tax relief. property tax relief.

Keywords: 1187, senate, all

Transcript Highlights:

• , the major state taxes, the individual income tax, income taxes on business, sales and use taxes, and
• The tax revenues for a tax equals the sum of all liability for tax minus the tax gap—that’s the amount
• ; and then there's final payment of tax or potentially a refund at the time when you file your return
• Non-refundable credits only reduce your tax liability to zero, but a refundable credit can actually go
• below zero, and then you'll get a tax refund for essentially an overpayment of tax because that refundable

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• credit, and the educational scholarship corporate income tax credit.
• credit, and the educational scholarship corporate income tax credit.
• credit, and the educational scholarship corporate income tax credit.
• paid for that property in the prior tax year.
• paid for that property in the prior tax year.

Bills: HM19

Keywords: New Mexico Aviation and Aerospace Day, aviation, aerospace, space industry, missile programs, Spaceport America, White Sands Missile Range, White Sands Test Facility, Kirtland Air Force Base, drone, unmanned aircraft systems, commercial space transportation, NASA, aircraft, STEM education, research laboratories, Sandia National Laboratories, Los Alamos National Laboratory, flight testing, medical evacuation

Transcript Highlights:

• </c><00:01:41.880><c> and</c> school district reported a tax and school district reported a tax and revenue
• Jet fuel tax. >> Yeah. >> Great.
• Jet fuel tax. &gt;&gt; Okay. Jet fuel tax. &gt;&gt; Yeah. &gt;&gt; Yeah. &gt;&gt; Yeah.
• The projected interest rate is 4.9% for tax-exempt and 5.5% for taxable.
• </c> for tax exempt and 5.5% for taxable. for tax exempt and 5.5% for taxable.

Keywords: 0:00:01 Call to Order and Roll Call 0:00:54 Approval of Minutes 0:01:08 Information Items 0:03:18 Postsecondary Institutions - UK 0:18:10 Finance and Administration Cabinet 0:30:13 KY Infrastructure Authority 0:37:30 Cabinet for Economic Development 0:52:11 Office of Financial Management 0:59:20 Remaining 2026 Mtg Dates 1:00:49 Adjournment, 958, all

Summary: The committee first approved the April 27 minutes and then received several informational reports, including University of Kentucky medical equipment purchases, UK’s use of $200 million in Ever funds for a public-private partnership, school district debt issuances, UK’s planned use of construction manager-at-risk delivery on five projects, Kentucky Communications Network Authority capital projects under House Bill 6, and 14 UK lease improvements. Members were told the House Bill 6 item was also being discussed in the Information Technology Oversight Committee and could return later if needed. The main action item was University of Kentucky’s request to approve a $600 million public-private partnership for central plants and utility infrastructure tied to the Chandler expansion. UK said it would shift $200 million from previously authorized restricted funds into the P3, leaving the project financed through private equity and nonprofit debt with no UK or Commonwealth debt. UK representatives said the project is necessary to support 24/7 hospital operations, expand and modernize utility systems, improve redundancy and efficiency, and reduce long-term operating risk. Members asked about the source of the availability payments, which UK said would come from UK Healthcare revenues, and the committee approved the P3 agreement unanimously. The committee also approved a UK lease renewal for a 20,000-square-foot College of Medicine annex near the Bowling Green Medical Center. UK said the lease costs $38 per square foot, or $912,000 annually, and supports medical education expansion in the region, including growth from 120 to 160 students over four years. Members voiced support for the local impact, and the lease passed unanimously. Later, the committee approved a Transportation Cabinet aviation project for two medium box hangars at Capital City Airport, funded by $1,153,000 in federal money and $950,000 from the Aviation Economic Development Fund, which is supported by a 6% jet fuel tax with a $1 million annual cap per company. Members asked about the fund balance, the cap, and airport revenue sources, and staff said the airport also receives entitlement and federal infrastructure funds and earns revenue from hangar rent and fuel sales. The committee then approved two Finance and Administration Cabinet pool projects: a roof and skylight replacement at the Libraries and Archives building and exterior repairs at several state buildings. Finally, the committee approved six Kentucky Infrastructure Authority action items after hearing about one loan increase for the Springfield Wastewater Treatment Plant and five grant reallocations tied to Cleaner Water Program and county allocation pool funds. Members asked why one project approved in 2024 was only now increasing, and KIA explained that design, water division review, environmental review, and bidding can take one to two years. KIA also reported additional no-action items, including a Brandenburg water grant split among two projects and 17 Kentucky Waters projects provided for information. The meeting ended with approval of the action items and no further action on the informational grants.

Transcript Highlights:

• Refund any unexpended monies back to the boards. Thank you.
• There is a whole structure of fees and taxes that go into a taxi.
• There's a 3% tax that's charged as an excise tax that goes to various places, including the transportation
• There are fees and some taxes in there as well, but they are not perfectly aligned.
• There are fees and some taxes in there as well, but they are not perfectly aligned.

Bills: SB507

Committee: Assembly Government Affairs

Keywords: SB507, Nevada, governmental administration, Office of Nevada Boards Commissions and Councils Standards, Department of Business and Industry, professional licensing boards, occupational licensing, regulatory fees, state account, nonreverting fund, Commission on Postsecondary Education, taxicab, taxi technology fee, Nevada Transportation Authority, Taxicab Authority, transportation network company, TNC, rideshare, Uber, Lyft

Transcript Highlights:

• system and only have a few years of service and have a little bit of money in there that they can refund
• System and only have a few years of service and have a little bit of money in there that they can refund
• It deals strictly with the tax rate for the boats, for the licensees, and the admission fee being raised
• Folks have sometimes a little bit of an issue with sin taxes.
• Folks have sometimes a little bit of an issue with sin taxes, as we call them.

Committee: House Crime and Public Safety

Keywords: 959, house, all

Transcript Highlights:

• <00:33:44.799><c> for</c> refunds for refunds for customers<00:33:47.679><c> in</c><00:33:48.000><c>
• Investment Committee to the Tax Committee.
• </c> to have house file 1065 which is a tax to have house file 1065 which is a tax increment<01:18:40.000
• Again, this is a bill I'd like to refer from Taxes to Housing.
• </c><01:20:48.920><c> to</c> bill I'd like to refer from taxes to bill I'd like to refer from taxes to

Keywords: 1183, house