Transcript Highlights:

• within certain deadlines and provides that if the deadline is missed, the government entity must refund
• It also requires local governments to refund 20% of the permit review fee and requires local governments
• The next bill on the list is engrossed second substitute House Bill 2451 concerning local tax increment
• The local government designating the increment area and any impacted taxing district must engage in a
• House Bill 2140 exempts land sold or transferred to a governmental entity from additional tax when the

Bills: HB2272

Committee: Senate Local Government

Keywords: ski areas, winter sports, terminology update, recreation, regulatory changes, 904, all

Transcript Highlights:

• A portion of his refunds, Crown Development refunds, around $10 million.
• So when you take the of his refunds, economic development refunds, around $10 million.
• are down, and then the 27% drop in the beverage tax of all the tax collections, 19.2% minus.
• I want to talk about taxes.
• I want to talk about taxes.

Committee: All ARKANSAS LEGISLATIVE COUNCIL (ALC)

Summary: The meeting began with a prayer, approval of the prior minutes, and a February 2026 revenue report from Carlos Silva of the Bureau of Legislative Research. He reported gross revenues of $5.36 billion and net collections of $4.5 billion, both above the prior year, and said the updated forecast showed a larger expected surplus than before. Members asked about declines in some tax categories, natural gas severance fees, and possible effects of inflation and international conflict; Silva generally attributed the changes to timing issues, prior tax cuts, refund activity, and price fluctuations, and said he could not speculate on future impacts. The committee then heard and adopted several subcommittee reports, including the Executive Committee, Administrative Rules, Claims Review, Game and Fish State Police, Higher Education, Infrastructure Investment and Jobs Act, Hospital/Medicaid/Developmental Disabilities, Occupational Licensing Review, State Insurance Programs Oversight, and APER filings. Most reports were approved without objection. One budget classification transfer for the Commissioner of State Lands was reviewed and failed. The review report also led to discussion of several contracts, including DHS staffing contracts and a Department of Education security contract, with some items held or separated for individual votes. A major portion of the meeting focused on DHS and state staffing contracts for the Human Development Centers, Arkansas State Hospital, and related facilities. DHS officials said the contracts were on track against seven-year projections, but members expressed concern about heavy reliance on contract labor, vacancy rates, and the need to move workers onto state payrolls. Officials said they were preparing a recruitment and retention plan and described staffing levels, vacancies, and turnover. Members also questioned contract projections and federal-state funding matches, and several urged faster action to reduce contract labor costs. The committee also discussed a Department of Commerce reduction-in-force affecting the Division of Services for the Blind and Employment and Training. Secretary Hugh McDonald said the cuts were driven by funding shortfalls, over-obligation of funds, and federal issues, and that 27 positions would be permanently eliminated while furloughed employees would be recalled. Members raised concerns about service impacts, board appointments, and the division’s fiscal management. The meeting ended after the personnel report was adopted and APER was filed as reviewed, followed by adjournment.

Transcript Highlights:

• refund.
• Some details on that first page there we see the bottom line individual income tax refunds, as well as
• our corporate income tax refunds.
• That is a decline based on the corporate income taxes, which had slightly higher refunds than expected
• The income taxes, you see the final payments for corporations, For the year, the income taxes, you see

Committee: All ARKANSAS LEGISLATIVE COUNCIL (ALC)

Summary: The Arkansas Legislative Council meeting began with approval of the December 2025 minutes and a presentation from the Bureau of Legislative Research on the December revenue report. Dr. Carlos Silva said gross collections were about $4.02 billion, up slightly from the prior year, and net available for distribution was also above last year but down modestly from the previous month because of higher-than-expected corporate income tax refunds. Members asked about corporate tax trends, tariffs, and inflation, and Silva said it was too early to call the corporate decline a trend and that tariff effects would likely show up mainly in sales tax collections. The council then adopted several subcommittee reports, including the Executive Committee Subcommittee, Administrative Rules, Hospital/Medicaid/Developmental Disabilities, Occupational Licensing Review, PEER, Review, State Insurance Program Oversight, and Personnel. The PEER report drew the most debate because of a Department of Agriculture grant tied to Perry County and Central Arkansas Water; members discussed whether removing the Perry County portion would affect the grant’s competitiveness, and the report was ultimately adopted with the item included. The Review Subcommittee also heard questions about a BDO contract for the rural health transformation program, with DFA explaining that the contractor would manage the program while state agencies would make funding decisions consistent with the state’s application. A major portion of the meeting focused on the Education Freedom Account appropriation tied to LEARNS. Senators and representatives debated whether the program helps families or diverts money from public schools, with supporters arguing it funds students and choice and opponents arguing it is costly, vulnerable to fraud, and harms public school funding. Department of Education officials said roughly 28,000 private school students and 17,500 homeschool students were participating, that EFA students must submit standardized tests annually, and that the requested $32 million was to cover existing participants. After multiple substitute motions and extended debate, the body rejected a motion to strip out the $32 million and then adopted the report and related motions. The meeting ended after routine approvals of additional agency items and adjournment.

Transcript Highlights:

• . 75% of taxpayers expect a refund from the Franchise Tax Board.
• About 60% of tax that comes in through the Franchise Tax Board.
• taxpayers receive their tax refund within 7 to 10 days.
• they have a refund.
• So, for example, the 2017 tax...

Keywords: 988, house, all

Transcript Highlights:

• They get tax breaks.
• They get all the get tax breaks.
• You don't get a refund.
• Blanket tariffs are blanket taxes. They are taxes that the American people have paid.
• He taxed your groceries. He taxed your baby formula and your strollers.

Keywords: U.S. House of Representatives Floor Proceedings on Tuesday, February 24, 2026, 1012, house, all

Transcript Highlights:

• Now I've taken it upon myself to protest this tax. I pay my fees in $1 bills.
• The United States cannot abridge my right to vote by failure to pay a poll tax or any other tax.
• We had several candidates get knocked off the ballot for not paying this poll tax or other tax.
• a refund.
• Now, I'm asking today for the refund, not for me; it's for my donors.

Bills: HB2139 , HB2253 , HB3632 , HB4171 , HB4309 , HB4508 , SB760 , SB1470

Committee: House Elections

Keywords: voting access, polling place, disability, caretaker provisions, ballot delivery, election code, HB 2253, Texas Election Code, bond election, bond issuance, local government, election cancellation, disaster declaration, natural disaster, emergency election, county election officer, polling place notice, open meeting, election workers, voter safety

Transcript Highlights:

• refund.
• refund.
• The employee directed me to enter $200 for my refund.
• </c> bill successful and gets to the tax bill successful and gets to the tax committee<00:31:24.440><
• The same thing with the paint tax that we had; it was mentioned by Mr.

Committee: Senate State and Local Government

Keywords: 1187, senate, all

Transcript Highlights:

• You had to wait and then apply to get a refund later on. But you had to pay tax all year long.
• for that working family's tax. filing with the government for a refund for that working family's tax
• Amendment 2599 creates a refundable property tax credit program.
• Amendment 2599 creates a refundable property tax credit program.
• It makes permanent key tax provisions, including $1,700 of the credit being refundable. It goes on.

Summary: The House debated a series of amendments to a major income tax bill, with repeated arguments over tax fairness, affordability, administrative feasibility, and the role of the Department of Revenue. Early motions to reconsider a failed child care amendment were rejected, and Amendment 2561, which would have restricted data sharing with the IRS, was also defeated after debate over privacy, federal relationships, and whether the proposal was administrable. Amendment 2579, which would have required annual reporting on the tax’s effects on filers, businesses, and charitable donations, likewise failed, with supporters emphasizing transparency and opponents arguing DOR was not the right agency and the report was too speculative. Amendment 2598, proposing to use half of new revenue for a broad sales tax cut, was rejected despite arguments that it would reduce regressivity and provide immediate relief; Amendment 2556, expanding sales tax exemptions for diapers and other child-care essentials to include adult diapers and earlier implementation, also failed after debate over scope and timing.

Transcript Highlights:

• less uh Taber refund in 2627 than<02:38:40.800><c> what</c><02:38:41.040><c> had</c><02:38:41.280><c
• It was like a significant, “oops, we left out sales and use tax” from this calculation.
• Folks are regularly reaching out about their impacts to TABOR refund when the government overcollects
• And this seems a little problematic, and dipping into and impacting TABOR refunds when the government
• We can we can would have to be refunded.

Keywords: 981, all

Transcript Highlights:

• Special language allows appropriation transfers between refund line items.
• The report shows $50 million of spending authority was transferred from the corporate income tax line
• to the miscellaneous tax line.
• The report says it supports refunds processing for various refunds, including sales tax, motor vehicle
• So we could collect fees from past tax or a hospital assessment fee or an ICF provider fee, but then

Committee: All ALC-PEER

Summary: The committee considered a series of appropriation, fund transfer, and reserve requests across multiple agencies. Section B temporary appropriations included funding for state technology upgrades, personnel management staffing and IT skills assessment, court reporters and interpreters, crime victim claims, juvenile sex offender assessments, radiation lab testing, and higher education workforce grants and credentialing pathways. Additional items covered an ARPA grant for the University of Arkansas Fort Smith LPN program, an IIJA grant for the Oil and Gas Commission’s critical minerals work, a restricted reserve transfer for State Police vehicle purchases, a transfer to the Arkansas Heroes Program, and cash fund requests for the Real Estate Commission’s AV system and HVAC work. Most of these items were approved by voice vote. One budget classification transfer request from the Commissioner of State Lands drew extended questioning and was ultimately not approved. Members questioned the $250,000 transfer to operating expenses tied to the purchase of a West Little Rock office building, the ongoing lease costs at the prior location, and whether the agency had adequately planned for building-related expenses. After discussion, the motion failed, and members told the agency to tighten spending and return if needed. The committee then took up 15 pay plan appropriation requests totaling $25.7 million and approved them after discussion with DFA, DHS, Corrections, and the State Board of Election Commissioners. Members focused heavily on DHS staffing shortages at human development centers, where officials said vacancies and turnover were driven by overtime and burnout rather than pay alone; one member asked DHS to submit a written plan to address the issue. Corrections reported the pay plan had improved hiring and retention. The committee also approved overtime appropriations for Emergency Management and Military. Reports on reserve funds, the Budget Stabilization Trust Fund, tobacco settlement, State Central Services, Education Adequacy, Medicaid Trust, IIJA, and revenue transfer activity were received. The Medicaid Trust Fund report prompted significant concern about February’s $90 million draw; DHS said the month was unusually high because of cash-flow timing and that the fund should end the year with a balance between $150 million and $200 million, while lawmakers noted a second $100 million set-aside is planned for FY27. The final discussion centered on DHS’s state hospital damage claim and reconstruction funding, where members expressed disappointment that insurance reimbursement would likely return only about $1.8 million now and possibly about $97,000 more later, far less than the roughly $5 million initially expected. DHS explained the policy was based on actual cash value and depreciation for old buildings, and said the work would proceed on Unit 3 for secured restoration because it was the most cost-effective option.

Transcript Highlights:

• issue the refund landlord may issue the refund accordingly.<00:05:14.800><c> Um,</c><00:05:15.120><c
• </c><01:04:17.839><c> increment</c> TIFF cap captures future tax increment TIFF cap captures future tax
• </c> necessarily consider this an extra tax necessarily consider this an extra tax because<01:05:07.039
• </c> to see like this sort of tax. to see like this sort of tax.
• And uh, and the way we know it is that we just look at the beer tax, and we can see that the beer tax

Committee: Senate Commerce

Keywords: 1191, senate, all

Transcript Highlights:

• This is to send refunds for overpayment of estimated quarterly premium taxes.
• the increase is due to the first year of the implementation of the major historical rehabilitation tax
• that they are closely meeting those goals and objectives, and if they are not, then they are not refunded
• that they are closely meeting those goals and objectives, and if they are not, then they are not refunded
• . goals and objectives, and if they are not refunded.

Committee: All JOINT BUDGET COMMITTEE

Keywords: 1204, all

Transcript Highlights:

• Page 39 is GR refunds.
• And I think everybody here agrees that we don't want to be waiting on tax refunds just because we ended
• refund.
• Okay, was there anything on refunds, which is...
• This is just cost of collections for the park sales tax as the sales tax goes up.

Committee: House Commerce

Keywords: 959, house, all

Transcript Highlights:

• is currently receiving service from an emergency services district, remove that area from the ESD's tax
• Additionally, House Bill 5437 does not create a new taxing authority. Thank you.
• In 2005, the 79th Legislature enacted a statute that allows for the refund of permit fees if permits
• Very few, if any, homeowners have received their refunds despite thousands of building permits exceeding
• to get a building permit unless you agree that if we go beyond 45 days, you're not going to get a refund

Bills: HB447 , HB897 , HB993 , HB2673 , HB3671 , HB3680 , HB3897 , HB4506 , HB4753 , HB4812 , HB4894 , HB5148 , HB5437 , HB5650 , HB5652 , HB5654 , HB5656 , HB5661 , HB5665

Committee: House Land & Resource Management

Keywords: traffic impact studies, municipal utility district, bonds, road projects, eminent domain, HB 897, Texas land sale, state property, Austin real estate, Travis County, General Land Office, Texas State Library and Archives Commission, HHSC, Health and Human Services Commission, state records facility, archives building, library funding, capital improvements, lease of state land, public land disposition

Transcript Highlights:

• So, that's how the tax audit began.
• Massachusetts is the only state to fund low-income tax clinics for state tax problems.
• I was stopped at a tax seminar in Burlington last week by someone from the Harvard low-income tax clinic
• Now these refunds, these tax credits, are meant to supplement subsistence wages.
• And so tax policy, to end, is social policy.

Committee: Joint Joint Committee on Revenue

Keywords: 995, all

Summary: The Joint Committee on Revenue held a public hearing on bills related to income and estates, with Chairs James Eldridge and Adrian Madaro presiding and members participating in person and virtually. The committee explained hearing procedures, written testimony deadlines, and the new joint rules for acting on bills. No votes were taken during the hearing. The first major topic was increasing Massachusetts 529 college savings deductions, through House Bill 3151 and Senate Bill 2066. Brad Freeman of the Association of Independent Colleges and Universities in Massachusetts testified in support, saying the current deduction has encouraged more families to save for college and should be expanded to match other states. He argued the change would help middle-income families and noted the original deduction was designed with a revenue offset and later made permanent. The committee also heard support for House Bill 3010 and Senate Bill 1963, which would exclude the federal Segal AmeriCorps Education Award from Massachusetts taxable income. Beth McGuinness and Lindsay Rooney of the Massachusetts Service Alliance said the tax creates a burden for AmeriCorps members, many of whom have low incomes and use the award directly for tuition or student loans, and that removing the tax would aid recruitment and retention. Another bill, House Bill 3062 on settlements of tax liability, drew testimony from a taxpayer, a tax practitioner, and a legal aid attorney who described the current offer-in-settlement process as too restrictive and underused; they urged changes to make tax debt resolution more equitable and more consistent with federal practice.

Transcript Highlights:

• or similar type payments receive the same protection as a tax refund would, and this is effective for
• or similar type payments receive the same protection as a tax refund would, and this is effective for
• </c> tax the rich the idea was to tax tax the rich the idea was to tax expensive<01:08:41.640><c> Yachts
• </c><01:08:55.480><c> tax</c> country in the 1930s the income tax tax country in the 1930s the income
• tax tax was<01:08:56.560><c> he</c><01:08:56.799><c> tax</c><01:08:57.120><c> the</c><01:08:57.279><

Committee: House Taxes

Keywords: 1183, house

Transcript Highlights:

• We're not getting income taxes.
• It's one of the things that the Cal Competes tax credit is for.
• That battle on the underlying tax credit is done.
• tax credit.
• On local demand for their growth, really, and where a non-refundable tax credit didn't provide the benefit

Summary: The subcommittee heard an informational update from the Governor’s Office of Business and Economic Development on the state’s Jobs First economic development strategy and related budget requests. Go-Biz described its regional planning process, priority sectors such as ag-tech, space defense, life sciences, and semiconductors, and requests including an extension of the CalCompetes tax credit, support for export promotion, additional film commission staff, innovation and emerging technology capacity, and a California brand campaign. Members questioned the campaign’s purpose, with some supporting efforts to counter misinformation about California and others warning it should not obscure regulatory and business-climate concerns. Go-Biz said the campaign would be nationally focused, could include business attraction efforts, and was intended to complement—not replace—policy work on permitting and workforce development. The item was informational only. The committee then heard from the California Office of the Small Business Advocate on the California RISE program, the Performing Arts Equitable Payroll Fund, and the Technical Assistance Program/Capital Infusion Program. CalOSBA reported that California RISE’s first round awarded $16.9 million to 61 employment social enterprises, which collectively increased revenue, secured contracts, and employed thousands of people facing barriers to work; a second round is being launched with a new administrator and expanded services. For the performing arts payroll fund, the office said all 100 awardees had been paid, but demand far exceeded available funding, and the program was oversubscribed within days. California for the Arts testified that the sector remains fragile after COVID and urged statutory changes to simplify eligibility and stretch dollars further. SBDC representatives described TAP/SIP as a statewide network supporting small businesses, capital access, and disaster recovery, emphasizing their role in underserved communities and the leverage of federal matching funds. Committee members focused on whether these programs produce durable outcomes and reach smaller or disadvantaged businesses. Questions centered on long-term job retention in California RISE, outreach to ethnic and community media in the civic media program, and whether TAP/SIP are accessible to entrepreneurs with limited capital or capacity. CalOSBA and its partners said they rely heavily on local community organizations for outreach, provide one-on-one counseling and training, and are working to collect more longitudinal data. The committee also discussed the film and television tax credit program, for which Go-Biz requested funding for three permanent positions and ongoing program support. Film Commission staff said the expanded program is tracking demographic and career-pathway data, with most productions opting into new diversity provisions, and that a formal report to the Legislature is expected in 2027. The item concluded without a vote, as the hearing was for oversight and budget discussion.

Transcript Highlights:

• </c><02:29:32.399><c> tax</c><02:29:32.800><c> credit</c> EAC, a refundable child tax credit EAC, a refundable
• </c><02:30:20.160><c> on</c> refundable child tax credit layered on refundable child tax credit layered
• </c> tax your your refund. tax your your refund.
• program into an actual refundable tax credit.
• And um we actual refundable tax credit.

Keywords: 981, all

Transcript Highlights:

• Committee Member: Is it refundable?
• I saw the Abilene tax report sales tax are up 37%. They're at a record surplus for their budget.
• It offsets the sales and use tax.
• So, just sales tax on electricity, sales tax on servers, on equipment.
• , convention, puppy and cat taxes, you know, taxes, you know, and just plain old conversation taxes.

Committee: House State Affairs

Summary: The Committee on State Affairs convened to discuss data centers and their impact on Texas's energy infrastructure. The meeting featured testimony from key representatives of the Public Utility Commission (PUC) and ERCOT, who outlined the evolving landscape of energy generation and the challenges posed by the rapid growth of data centers. Notably, ERCOT reported over 450,000 MW of generation resources planned for connection, with a significant portion attributed to data centers, which now represent around 87% of new large load interconnection requests. The committee explored proposed changes to the interconnection process, including a new 'batch study' approach aimed at streamlining the approval of multiple projects simultaneously. This change is intended to address the challenges of managing numerous simultaneous requests and to provide more certainty for developers regarding their energy needs. Testimonies emphasized the importance of ensuring that the costs of infrastructure upgrades are borne by the data centers rather than residential ratepayers, with discussions around the financial commitments required from developers. Several data center developers also provided testimony, highlighting the economic benefits of their projects, including job creation and increased local revenues. They expressed concerns about the potential for a moratorium on future growth due to the new interconnection rules and emphasized the need for a collaborative approach to address water usage and environmental impacts. The committee plans to continue discussions on these topics in future hearings, with a focus on balancing economic growth with energy reliability and resource management.

Transcript Highlights:

• Well, I don't know if you mean refund to the state from the parent.
• Well, I don't know if you mean refund to the state from the parent.
• </c><00:17:35.640><c> They</c><00:17:35.760><c> basically</c> need to refund any money.
• They basically need to refund any money.
• </c><00:28:20.320><c> dollars</c> we are not tracking tax dollars we are not tracking tax dollars to<

Keywords: 1189, house, all

Summary: The committee received an update from the LBA on three audits related to education programs. Christine Young reported that the special education audit is in report-writing, with 44 of 81 observations completed, and that a draft is expected early in the third quarter with a final report later in the summer. She also said the doorway program audit has a draft report with 12 observations, auditee responses were received May 14, an exit conference was held May 18, and the report is now expected to be presented at the June fiscal committee meeting. The bulk of the discussion focused on the education freedom accounts audit and a proposed expansion of scope. Beulah Skids explained that the original audit, required by the 2022 law creating the EFA program, would be expanded to examine whether students were New Hampshire residents at enrollment and throughout participation, and whether records of educational attainment satisfied program requirements. She described the current work, the draft cooperation agreement being developed with the Department of Education and the Children’s Scholarship Fund, and the department’s concerns about the audit period and the term "educational progress," which the LBA said it would revise. The committee discussed that the expanded work would depend on a written agreement giving the LBA access to needed records, policies, and staff, with the Department of Education potentially serving as an intermediary for data access. Members raised concerns about the scope period and data access. Senator Lang asked that the residency review be limited to the 2024-25 and 2025-26 school years, rather than the broader 2022-25 period, because those years captured the major program expansions; the committee appeared to agree, with clarification that the reference was to school years, not fiscal years. Members also discussed reconciliation of EFA funds, noting that the department has agreed to reopen rulemaking to make reconciliation more frequent so unused funds can be returned to the state sooner. Several members expressed frustration that access to data had been delayed, while LBA staff said the cooperation agreement is intended to prevent further roadblocks and that the AG’s office could review it if needed.