Transcript Highlights:

• tax filers.
• Um, Tax Foundation of Hawaii All right. Um, Tax Foundation of Hawaii on<00:35:20.960><c> Zoom.
• </c> of the committee, Robert Abhal, do tax. of the committee, Robert Abhal, do tax.
• ><c> one</c><00:56:14.160><c> big</c> tax cuts, federal tax cuts that one big tax cuts, federal tax cuts
• </c> tax. Is that an accurate number? tax. Is that an accurate number?

Bills: HB2488 , HB2456

Committee: House Human Services & Homelessness

Summary: The committee heard testimony on HP 1972, which would create a nonrefundable family caregiver tax credit, and on a related tax measure to increase the existing dependent care tax credit. Supporters of HP 1972, including AARP, the Executive Office on Aging, the Hawaii Public Health Institute, Hawaii Children’s Action Network, and others, said unpaid caregivers are essential to keeping kūpuna and other loved ones at home and described significant out-of-pocket costs. The Department of Taxation and the Tax Foundation raised technical concerns, including the need to avoid overlap with existing credits and to prevent double-dipping. The department said taxpayers can claim credits to the extent allowed, but recommended explicit language barring the same costs from being claimed under more than one credit. No vote was taken in the excerpt, and the chair moved the bill along after questions. The committee then heard HP 1975, which would repeal the sunset on the state rent supplement program for kūpuna. AARP, Catholic Charities Hawaii, the Executive Office on Aging, and others supported making the program permanent, saying it helps low-income older adults avoid eviction and homelessness and allows them to remain in affordable housing. Catholic Charities described clients who were paying unsustainable shares of income for rent before receiving the supplement. Members also shared a constituent example of an elderly retiree who needed the subsidy to stay housed. Written support was noted from additional organizations and individuals. Next, the committee took up HB 1706, which would expand Medicaid prospective payment reimbursement to include mental health services furnished in federally qualified health centers and rural health clinics by mental health professionals under supervision. The Office of Hawaiian Affairs supported the bill, and DHS said it appreciated the intent to address workforce shortages and expand training, but cautioned that unlicensed professionals cannot currently bill Medicaid and that a state plan amendment would be needed, with limited precedent for approval. Members asked about the likelihood and timing of federal approval and whether the bill could help rural areas; DHS said approval is uncertain and the process can take time, though it saw possible alignment with the state’s rural health transformation efforts. The committee also discussed HB 546, a three-year health coverage continuity pilot program for people losing Medicaid coverage. DHS, the Attorney General’s office, DCCA, Catholic Charities, the University of Hawaii, and others testified, with DHS warning that federal changes could increase uninsured rates and that the state may need to act quickly. Catholic Charities and others emphasized the risk to Medicaid recipients, including homeless and near-elderly residents, while DHS explained the state’s existing premium assistance program for certain immigrants and compared it to the proposed pilot. The excerpt ends during discussion of that comparison, with no vote shown.

Transcript Highlights:

• And my question is about sales tax." "And my question is about sales tax.
• Sales tax 2% limit.
• I pay almost 12% in sales tax.
• Senator, I seem to recall in 2013 when we started cutting the income tax rate, that the income tax rate
• I understand why lowering taxes is a goal of people. I do. I want to pay lower taxes.

Summary: The Arkansas Senate convened with prayer, the Pledge of Allegiance, and a brief morning hour that included an announcement about volunteers for the Hunger Caucus “Serving Up Solutions” fundraiser. The chamber then moved to its business agenda, where the main item was Senate Bill 1 by Senator Dismang, which would reduce income tax rates for individuals, trusts, estates, and corporations. Senator Dismang explained the bill as a continuation of tax reductions begun in 2013, lowering the top individual rate from 3.9% to 3.7% effective January 1, 2026, and reducing the corporate rate to 4.1% starting next year. The bill drew debate over state priorities and fiscal tradeoffs. Senator Flowers questioned local sales tax limits and whether future needs such as Medicaid, education, and educational freedom accounts could be funded if taxes were cut further. Senators Tucker and Leding spoke against the bill, arguing the state should prioritize investments in early childhood education, hospitals, maternal health, and public schools rather than returning revenue to taxpayers. Senator McKee spoke in favor, saying money should be returned to the people who produced it. Senator Dismang closed by emphasizing that the tax cut was supported by surplus revenue and that a family making $65,000 had already seen a significant reduction in effective tax burden since 2013. The Senate passed Senate Bill 1 by a vote of 29 yeas to 6 nays and transmitted it to the House. Afterward, members announced that the Revenue and Taxation Committee would meet after House adjournment if the House sent over its tax bill, and the Senate adjourned subject to clearing the desk and reading House Bill 1001 across the desk, until 9 a.m. the next day.

Transcript Highlights:

• It would provide an income tax credit of $4,000 per disaster for the portion of sales tax paid on furniture
• We are not actually voting on the tax itself.
• I do have a question about opposition because I understand this to be a tax credit and not a tax exemption
• A tax credit.
• So for all tax credits, tax deductions, anything like that that is reducing from the general fund, it

Summary: The committee heard several bills focused on public health, wildfire recovery, local finance, transportation, and rural health care. SB 1124 by Senator Archuleta would require the California Department of Public Health to create and post signage at tobacco retail locations about lung cancer screening eligibility. The author and a UC San Diego thoracic surgery resident testified that lung cancer screening is underused because many Californians do not know it exists, while retailers and convenience store groups raised implementation concerns about sign size, store space, and notice before penalties. Members discussed penalties and screening access, and the author said he was willing to reduce the penalty in later amendments. The bill passed 4-0 and was sent to the Committee on Health. The committee also considered several disaster-related tax measures. SB 1352 by Senator Valadao and Senator Allen would clarify that wildfire victims can rebuild homes up to 110% of the original size without losing their Proposition 13 base-year value, and it received support from the Los Angeles County Assessor, the California Association of Realtors, and the Howard Jarvis Taxpayers Association. SB 1343, presented by Senator Allen on behalf of Senator Dahle, would create a $4,000 income tax credit for sales tax paid on furniture and appliances purchased after a disaster for a primary residence; the chair raised concerns about administration and benefits flowing to higher-income households, and CTA opposed. Both bills were approved and sent to Appropriations, with SB 1352 passing 5-0 and SB 1343 passing 5-0 after committee amendments were accepted. SB 1172 by Senator Hurtado would place limits and transparency requirements on consultant compensation in local tax-sharing agreements, responding to examples from Shafter and Dinuba where local revenue was allegedly diverted to consultants. The city of Shafter, League of California Cities, and California Retailers Association supported the bill, while some members worried it could infringe on local control; the author and sponsor argued it would protect local tax dollars without eliminating local discretion. The bill passed 4-0 and went to Appropriations. SB 1408 by Senator Arreguín would authorize Contra Costa Transportation Authority to place a countywide sales tax measure of up to 1% on the ballot to continue transportation funding; supporters included transit agencies and county officials, while Howard Jarvis and the Contra Costa Taxpayers Association opposed. The committee emphasized that the measure only lets voters decide, and the bill passed 4-1. The committee also took up SB 1404 by Senator Stern, which would restore a fee on property owners in state responsibility areas to help fund Cal Fire wildfire prevention and suppression, with the author saying he wanted to reduce administrative costs and work on hardship protections. NRDC and PG&E supported the concept, while rural county representatives, Howard Jarvis, and Butte County opposed, arguing the fee would unfairly burden rural and fixed-income residents and function like a tax. Members split over affordability and local impacts, but the bill passed 4-1. Finally, SB 1102 by Senator Dodd would create a $2,000 tax credit for frontline nurses working in rural hospitals; supporters said it would help retention and access to care in underserved areas, and the bill passed 5-0 after committee amendments were accepted. The consent calendar and other listed bills were also approved on unanimous or near-unanimous votes.

Transcript Highlights:

• He does not need a tax break. Who needs a tax break?
• <02:45:39.760><c> new</c> fifth tier income tax and tax uh a new fifth tier income tax and tax uh a new
• out tax breaks and tax handing out tax breaks and tax advantages<02:54:23.040><c> and</c><02:54:23.439
• </c> shape our tax policy. shape our tax policy.
• Raise taxes. Just keep raising taxes.

Transcript Highlights:

• what other people, pay in taxes.
• That's all sales tax. So it's pushing that even.
• Based on the comments about the Medi-Cal tax... I'm going to the comments about the Medi-Cal tax.
• When we did the MCO tax and doubled our tax, higher than anybody else in the country, so that we could
• This is not about whether we support a tax or not.

Committee: Senate Local Government

Transcript Highlights:

• There are no increases to sales tax, property tax, or B&O tax.
• I wanted to ask about the CCA working family's tax credit issue.
• tax.
• passed that in 2021—to be a credit against the sales tax to really tackle the regressivity of the tax
• Most other states use income taxes to fund public schools.

Summary: Senate budget writers, led by Chair June Robinson with Senators Noel Frame and Derek Stanford, rolled out the Senate operating budget and described it as a difficult supplemental budget shaped by flat revenue growth, rising maintenance costs, and uncertainty from federal actions, including H.R. 1 and tariffs. They said the proposal aims to preserve core services such as K-12 education, health care, food assistance, housing stability, and long-term care while making targeted reductions and avoiding broad-based tax increases like sales, property, or B&O tax hikes. A major focus of the discussion was how to pay for the Working Families Tax Credit and how to handle cuts in the Working Connections child care program. Robinson said the Senate budget uses policy changes, especially an attendance-based payment adjustment, rather than the governor’s proposed enrollment cap and waitlist, because lawmakers wanted to avoid destabilizing the child care workforce and reduce harm to families. She also said the Senate is open to negotiating with the House on the Climate Commitment Act use of funds for the tax credit, noting that the statute allows it, though some advocates oppose that approach. The senators defended using $750 million from the rainy day fund, saying it was preferable to deeper cuts and still leaves reserves above $1 billion in the near term. They also argued that Washington’s revenue system is too dependent on property and sales taxes and that a future “millionaires tax” could help stabilize funding, especially for education and other core services. In response to criticism from educators and Republicans, they said the state has made progress on school funding and that rising program costs reflect increased need and utilization rather than waste. No votes were taken in the transcript, and the event was a budget rollout and press Q&A rather than a formal committee action.

Transcript Highlights:

• Ad Valorem taxes.
• So what we have proposed is a bill that would put it on the tax bill like these... ...put it on the tax
• It would not be an assessment on tax; it would be treated as though it was an add-on tax for the purpose
• as though it was an Ad Valorem tax.
• If you put it on the tax bill, you have a well-established tax certificate sale process for three years

Bills: HB145 , HB311

Committees: House Tourism , House Economic Development and Tourism

Keywords: HB145, scrap tires, scrap tire disposal, illegal dumping, ADEM, Alabama Department of Environmental Management, environmental enforcement, Class 2 municipality, municipal court, local enforcement, delegation agreement, primacy, waste management, tire recycling, tire hauling, environmental quality act, misdemeanor penalties, Class A misdemeanor, Class B misdemeanor, Class C misdemeanor

Transcript Highlights:

• Yes, his name is on... tax credit it's still a cap of $6 tax credit it's still a cap of $6 million<00
• It's a tax credit where companies can donate and get a tax credit against their business taxes.
• It's a tax credit where companies can donate and get a tax credit against their business taxes.
• </c> Freedom account scholarship it's a t tax Freedom account scholarship it's a t tax credit<00:21:30.159
• and get a tax credit against their<00:21:36.400><c> business</c><00:21:37.120><c> taxes</c><00:21:38.559

Committee: Senate Education Finance

Transcript Highlights:

• [Music] The Minnesota Senate Taxes Committee will come to order.
• </c> feasible without the use of tax feasible without the use of tax increment<00:04:23.600><c> financing
• </c> the application to the low-inccome tax the application to the low-inccome tax credit<00:14:26.560
• </c> one of my favorite uh sales tax one of my favorite uh sales tax exemption<00:41:16.000><c> bills
• </c> bill will provide a sales and use tax bill will provide a sales and use tax exemption<00:43:39.440

Committee: Senate Taxes

Transcript Highlights:

• </c> are voting for a property tax increase. are voting for a property tax increase.
• </c> property taxes a hundred or $200 a year. property taxes a hundred or $200 a year.
• income tax, I'm all for it.
• </c><00:53:28.800><c> uh</c> tax, the income tax, I'm all for it. uh tax, the income tax, I'm all for
• </c> beyond what we pay in taxes. beyond what we pay in taxes.

Committee: Senate Elections

Transcript Highlights:

• We are making some tax changes. We are choosing. We are making some tax changes.
• So when we don't tax a widget at our level, the city also can't tax a widget.
• And if it's cheaper to pay the tax, they'll pay the tax.
• Real tax reform, Mr.
• And so, in a way, gross receipts tax was just, it's sort of another tax.

Summary: The Senate convened with a quorum, opened with prayer and the Pledge, and agreed by unanimous consent to allow cameras on the floor and gallery, excuse several senators, and move to announcements and miscellaneous business. The chamber then adopted a ceremonial resolution honoring Lieutenant Governor Howie Morales for his years of service as Senate president and lieutenant governor, followed by extensive remarks from senators and Governor Michelle Lujan Grisham praising his leadership, fairness, education advocacy, and personal kindness. Morales briefly responded, thanking members, the governor, and his family, and noting he would offer fuller remarks on his final day. After messages from the House were read, the Senate adopted several committee reports. These included favorable action on Senate Memorial 31; House Judiciary Committee substitute for House Bill 70; House Bill 124, referred to Finance; Senate Joint Resolution 6, referred to Judiciary; Senate Joint Resolution 7; House Bills 103, 154, 165, and 285 as amended; and the Finance Committee’s amended report on House Appropriations and Finance Committee substitute for House Bills 2 and 3. The Judiciary Committee also reported Senate Bill 104 as duly enrolled and engrossed, and the body noted that SB 104 had been signed in open session. During personal privilege, Majority Floor Leader Peter Wirth discussed a State Ethics Commission advisory opinion on whether legislators who are attorneys may vote on medical malpractice cap legislation, arguing the issue is governed by Senate rules rather than the Governmental Conduct Act. He said he would continue to disclose his interests and vote under Rule 7-5, and also rejected a newspaper suggestion that he had a conflict in sponsoring a judgeship bill for the First Judicial District Court. The Senate then moved into third reading, beginning with Senate Rules Committee substitute for Senate Bill 264, which Senator Duhigg explained as an election-security measure responding to concerns about federal interference, intimidation, and emergency election disruptions; Senator Nava then spoke in support as a co-sponsor.

Transcript Highlights:

• Speaker, the tax itself is calculated differently. The AVT tax I'm speaking of.
• Where the tax money goes is also different.
• The Senate version's tax break no longer expires but continues permanently.
• More significantly, the S-Corp tax provision was inserted on the Senate floor.
• Layering a new entity-level income tax on top of the property tax abatement and volumetric tax regime

Summary: The House convened with a quorum, opened with prayer and the Pledge of Allegiance, and approved the journal and the prayer for the record. The clerk read gubernatorial messages calling the legislature into a third special session and describing the call around House Bill 381, a major natural gas project bill addressing property taxes, municipal taxes, AGDC, reporting requirements, contract approval, an alternative volumetric tax, municipal impact grants, and related provisions. Messages from the Senate reported passage of a Senate-amended version of HB 381 and transmission of Senate Concurrent Resolution 203 to suspend certain rules related to the bill. The House introduced HCR 301 and HCR 302. HCR 301, which suspends rules on carryover of bills into a special session, passed 40-0. The House then took up the Senate amendments to HB 381. The Majority Leader outlined the Senate changes, including new school funding provisions, reorganization and oversight of AGDC funds, a public project dashboard, stricter bond approval requirements, a heating fuel assistance fund, changes to the alternative volumetric tax structure and distribution of revenues, a permanent rather than sunsetted tax break, new deadlines tied to final investment decision and construction, and a new graduated income tax on certain pass-through entities. He urged members to vote no on concurrence, and the House rejected concurrence 12-28. Because the House did not concur, the Speaker appointed a conference committee on HB 381 consisting of Representative Schrage, the Majority Leader, Representative Edgmon, and Representative Ruffridge. HCR 302, authorizing the House and Senate to recess for more than three days, passed 40-0 after members stated the recess was intended to allow conference negotiations to continue and that the body would return on a time certain. The House also received two governor-request bills, HB 3001 and HB 3002, both referred to the Finance Committee. The House then excused several members for specified absences and adjourned until July 1 at 10:30 a.m.

Transcript Highlights:

• B&O tax on their gross income from services, for example, and then also have to pay the millionaire tax
• tax burdens, or you just... yes, yes.
• tax credit.
• I think any broad-based increase to our major taxes, our Revenue Act taxes, is unlikely.
• It's not just talking about this tax and that tax because that's not the way real life works.

Summary: Legislative leaders from the Washington Senate and House discussed the start of session, emphasizing efforts to respond to Trump administration policies while advancing state priorities. They said floor action had begun with bipartisan bills and identified several measures moving through committees, including a law enforcement masking bill, a bill regulating flock cameras, a bill on preserving access to preventive health services, land banking for housing, regulation of large energy-use facilities, and bills related to survivor protections and blood alcohol standards. They also said the Senate’s masking bill would likely be the mover and expected committee action on the camera bill within the next week or two. A major topic was tax and budget policy. Leaders said there was not yet a complete draft of the proposed income tax on high earners, but technical work was underway to ensure the tax mechanics were correct and to avoid double taxation of pass-through business owners. They said offsets were still being negotiated, with ideas including the working families tax credit, small business tax credit, sales tax changes, and property tax reductions. They also discussed other revenue ideas, including tobacco tax increases and ending certain tax exemptions, while saying broad-based increases to major taxes were unlikely. Other issues included affordability, child welfare, and public accountability. Leaders argued Democrats were focused on affordability through housing, health care, and child care measures, and cited bills on medical debt interest rates and public hospital support. On the Keeping Families Together Act, they said they shared concerns about child safety and were reviewing related proposals and DCYF data showing a decline in critical incidents. They also said they were open to bills improving accountability for public funds and fraud prevention, and noted that Washington’s systems had generally identified fraud early. No formal votes were taken in the exchange, but leaders said several bills were expected to move out of committee or come to floor votes soon.

Transcript Highlights:

• Vought, we'll hear that we need to continue to give tax giveaways, massive tax giveaways to the wealthiest
• Things like nutrition assistance and the Earned Income Tax Credit and the Child Tax Credit.
• Senator, the President's tax cuts provided tax cuts for all Americans.
• and rationalize the tax code.
• And again, I don't like the term tax reform; I like the term tax simplification. Rationalization.

Committee: Senate Senate Budget

Transcript Highlights:

• This is our first tax increase of the day, and it's a sweetheart tax that only one town in New Jersey
• business taxes in America.
• tax.
• This is not a tax. I know someone's going to call this the fifth tax.
• taxes in America.

Summary: The Assembly Budget Committee met on June 28, 2026 and considered a long list of budget and policy bills, reporting many of them out of committee, often with amendments. Early measures included AB 2550 on continued dependent health coverage for certain adults with disabilities, AB 4794 allowing tax data sharing with the New Jersey Innovation Authority and Secure Choice Savings Board, and AB 3381/SB 1493 updating occupational therapy licensure requirements. The committee also advanced AB 4014, creating a social media research center at a public four-year institution, though one member opposed it as unnecessary spending given existing research on social media harms. Another bill, AB 5048/SB 1281, would ban certain apparel and diaper products with intentionally added PFAS; some members opposed it over safety and cost concerns, especially for firefighter gear, but it was reported. The committee also moved AB 383, which promotes volunteerism to help FamilyCare and SNAP recipients meet eligibility requirements, and AB 4357, extending telehealth pay parity, though one member objected to parity between telehealth and in-person care. The committee then took up several energy, environmental, and housing-related bills. AB 5188, the Advanced Grid Technologies Act, was released despite opposition from some members and labor interests. AB 2524 would let dual-use solar projects participate in community solar, and AB 5236 would strengthen pediatric psychiatry and behavioral health services; both were reported. AB 5348, allowing temporary use of open-space and related funds for certain municipalities, drew sharp criticism as a diversion of preservation money to fill budget holes, but passed. AB 5280 returned unexpended county appropriations to Hudson County and authorized supplemental operating aid; it also passed despite objections about prior bidding violations. AB 5347 provided certain motor vehicle-related funding to municipalities and was reported, as was AB 5334/SB 4423, appropriating Green Acres and CBT revenues for local open space and park projects. A major portion of the meeting focused on tax and business-related bills. AB 5329 increased the child tax credit for 2026-2028, with testimony urging that the expansion be made permanent; it was reported. AB 3899, the General Contractor Licensing Act, also passed. AB 5310/SB 4406 clarified sentencing under certain circumstances and was reported. AB 5330, allowing temporary transfers in the pension system, drew testimony from NJEA warning that the State Health Benefits Program was in crisis and asking for a longer repayment period to avoid rate spikes; the bill was still reported. AB 1326 created a higher education governance and funding task force and was amended to add a Talmudic institution or theological seminary representative. Later, AB 5333/SB 4424 appropriated additional Green Acres and CBT funds for recreation and conservation projects and was reported. The committee also advanced several business and alcohol-related measures, including AB 5235 establishing the School-Based Partnership for Access and Resilience for Kids program, AB 5325 reducing business formation fees, AB 4836/SB 2368 on portable solar devices, AB 4881 establishing an advanced nuclear energy procurement program, AB 3974/SB 3183 revising renewable energy incentive and solar interconnection rules, AB 4013 creating a social media research center focused on addictive behavior, AB 5225 making temporary alcohol beverage provisions permanent, and AB 5295 revising alcoholic beverage licensing laws. The most contentious debate came on AB 4085, the Fair Price Protection Act, which would restrict “surveillance pricing” and regulate grocery pricing practices. Consumer advocates supported the bill as a protection against individualized pricing, while retailers and chambers of commerce argued the language was too broad and could undermine loyalty programs, discounts, and electronic shelf labels. Despite those objections, the committee voted to report the bill after amendments. Finally, AB 4530/SB 3739 on EV supply equipment standards was reported, and AB 5322 imposing a temporary cap on net operating loss deductions under the corporate business tax sparked strong opposition from business groups and a policy debate over whether legitimate losses and investment-related deductions should be limited; the bill was still moved out of committee.

Transcript Highlights:

• Fewer than half of choice tax credits.
• </c> students without being penalized at tax students without being penalized at tax time.<00:04:07.439
• </c> Minnesota tax dollars for motans. Minnesota tax dollars for motans.
• know, aligning our tax code with the cuts on tips and taxes on tips and overtime.
• >> Anybody have a city with a proposed sales tax, local sales tax?

Summary: House Republican leaders outlined their agenda for the tied legislative session, saying their priorities are to stop fraud, make Minnesota more affordable, safer, and more competitive, and reduce mandates while raising education standards. They highlighted several planned bills, including an independent inspector general (HF 1), a “Fraud Isn’t Free” measure to impose consequences on agencies and commissioners that allow fraud, and statutory guidelines for high-fraud-risk programs. They also said they want to lower health care costs through a permanent reinsurance program and cost defrayal for new mandates, study property tax increases, conform state tax law to federal changes on tips, overtime, and scholarship tax credits, and avoid any tax increases. On public safety, Republicans said they will pursue tougher penalties for repeat offenders and repeat gun crimes, judicial accountability, and a school safety package that would support public and nonpublic schools, school safety personnel, and facility improvements. In education, they emphasized school choice tax credits, reading proficiency, and curriculum focused on basic academic fundamentals. They also said they want to protect and expand mining, reform permitting, end the nuclear moratorium, and make the state more attractive to businesses. On housing, one member said they are working on a more targeted affordable housing package rather than a broad sweeping bill. A substantial portion of the discussion focused on immigration and cooperation with federal authorities. Republicans said they want a statewide framework for local law enforcement cooperation with federal immigration enforcement, referencing House File 16 and saying they are open to changes and bipartisan work. They argued that local and state cooperation would improve safety and prevent situations where criminal suspects are released into the community. They also said Democrats have blocked similar efforts in committee and on the House floor. In response to questions, leaders said there is no current appetite for sports betting, bonding will be discussed but there are no promises, and they do not support the 2024 omnibus bill model. They said they are not interested in vaccine mandates, but will consider Medicaid funding impacts and other health-related proposals if bills are introduced. They also said election integrity measures such as voter ID, provisional ballots, and voter-roll cleanup will remain priorities. Throughout, leaders said they expect a bipartisan process in the tied House and expressed hope that both parties can work together on some issues.

Transcript Highlights:

• On the second page, what it is, is during the tax year, and so they would require a letter per tax year
• If they tax you for, if they take it out of...
• I will say that the evidence for the tax assessor I'm aware of is your tax records; that is the evidence
• If this bill moves forward, like this has to get referred to tax. This is a tax bill.
• does seem like a tax bill more than a water bill.

Committee: House House Agriculture, Acequias And Water Resources

Transcript Highlights:

• as a taxing district.
• The Tax Commission put together something for me.
• It's a lot of property tax that's there now.
• When they don't get property tax from that new development, it hurts When they don't get property tax
• tax dollars to do it.

Committee: House Revenue and Taxation

Transcript Highlights:

• Yes, we are not tax-based, or we receive no tax funds. We are self-funded through our licensures.
• Yes, we are not tax-based, or we receive no tax funds. We are self-funded through our licensures.
• The key there is the tax revenue.
• Property taxes was the big one.
• tax relief issue.

Committee: Joint Legislative Audit and Fiscal Review Committee

Summary: The committee convened, approved the prior meeting minutes, and received a memo summarizing major audit items. The State Auditor’s office and outside auditors then presented a series of audits, many of which were clean with unmodified opinions and no findings, including the Bank of North Dakota, the Guaranteed Student Loan Program, the Office of the Governor, the State Treasurer, the Office of Management and Budget, the Department of Transportation, the Department of Environmental Quality, Lake Region State College, and the Office of the Governor. The North Dakota Stockmen’s Association audit was also clean overall, but it repeated findings about limited segregation of duties and auditor assistance in preparing financial statements, which the auditor said were expected to continue because of the organization’s small size. Committee members asked about out-of-state board addresses, and the association explained those members were North Dakota residents using South Dakota mailing addresses. Several audits did include findings. The Council on the Arts audit identified two issues: payroll charged to federal awards without supporting time records, and $12,825 in Cultural Endowment Fund spending that was not allowable under state law, including staff training, retreats, and executive director candidate travel. The Department of Public Instruction audit found unsupported scholarship applications in the paraprofessional-to-teacher program, but additional testing confirmed the funds were credited properly and students completed required school district work, so no improper payments were identified. The University of North Dakota audit found a lack of documentation and transparency in School of Law admissions decisions; the auditor said the law school used a holistic process but did not keep notes or evaluation tools to show why applicants were admitted, waitlisted, or denied. UND leadership said the school is in good standing with the American Bar Association and agreed better documentation is needed, and the auditor said the issue was the missing documentation, not ABA accreditation itself. The most extensive discussion centered on the North Dakota Racing Commission audit, which found four findings: overspending the promotion fund’s 25% operating cap, grant conditions not being met, improper breeder fund awards, and improper procurement. The auditor said promotion fund spending exceeded the cap by $327,447 and the fund balance dropped sharply over the audit period. Racing Commission director Bruce Johnson said the agency had become complacent, that grant requests were treated as routine, and that controls and documentation need to be tightened. He also explained that the breeder fund overpayments involved two horses whose ownership transfers were not properly documented before racing, and that the procurement issue stemmed from an advertising contract that proceeded without proper written procurement procedures after a misunderstanding with the State Procurement Office. The auditor said the Racing Commission will now be audited every two years because of the findings. The committee also received updates on Dakota College at Bottineau’s bank reconciliations, which Minot State University said had been brought current after an 18-month backlog, with only one account still needing cleanup; members asked for a written report on the corrective actions. The North Dakota Fair Foundation was reported to have dissolved, with remaining funds transferred to another nonprofit account for continued support of the state fair. Finally, the Department of Public Instruction provided an update on school meal debt, revising the earlier estimate to about $1.1 million based on incomplete district survey responses, and said the Anti-Lunch Shaming law likely increased meal debt because schools must feed students regardless of account balance. Members discussed the need for a more accurate year-end debt figure and possible future reporting at a later committee meeting.

Transcript Highlights:

• Agricultural property for property taxes.
• Taxpayers sued the assessor and won in tax court.
• However, they affirmed the decision of the lower tax court. Mr.
• Now, taking it to tax court, they're going to have to prove it.
• Essentially, the tax treatment has always been that these textbooks are exempt from TPT sales tax, and

Committee: House House Ways & Means Committee of Reference

Summary: The House Ways and Means Committee heard several tax-related bills. House Bill 2261, sponsored by Representative Griffin, would rename and clarify the agricultural real property classification statute and codify the income-based valuation approach for agricultural lands, especially permanent crops such as orchards and vineyards. Griffin and farm/ranch supporters said the bill simply reflects recent court rulings and would avoid further litigation costs, while county assessors and the Arizona Association of Counties opposed it, urging the committee to wait for the pending Arizona Supreme Court case. After discussion about the tax court and appellate rulings, the committee voted 5-3 with one absent to return HB 2261 with a do pass recommendation. House Bill 2173, sponsored by Representative Livingston, would allow tax officers to accept and send certain notices electronically unless certified mail is required. County assessors supported the measure as a modernization that would reduce delays, postage, and paper use, and there was discussion about how to handle outdated email addresses. The committee voted 7-0 with one absent to return HB 2173 with a do pass recommendation. House Bill 2120 would add the Social Security Administration to the definition of competent medical authority for property tax disability determinations; it was described as reducing the need for duplicate documentation. The committee approved HB 2120 on a 6-1 vote with one present and one absent. House Bill 2786 would extend a tax deduction for bookstore textbook rentals to include textbooks required by state universities or community colleges, including digital rentals as clarified in testimony from the University of Arizona. Members said it would provide relief to students, and the committee returned the bill with a do pass recommendation on an 8-0 vote with one absent. House Bill 2792, a cleanup bill related to the 100% property tax exemption for veterans with service-connected disabilities, was supported by assessors as necessary to resolve conflicting language and implement the exemption correctly. The committee voted 8-0 with one absent to return HB 2792 with a do pass recommendation, and the meeting then adjourned.