Video & Transcript Research : 'calculators'
Page 1 of 201
MN
Transcript Highlights:
- Can you do that calculation? I think that would be super helpful for us to understand that.
- Can you do that calculation? I think that would be super helpful for us to understand that.
- Can you do that calculation?
- Um can you do that calculation?
Keywords:
school supplies, sales tax exemption, use tax, sales and use tax, back-to-school, classroom supplies, education tax relief, tax holiday, retail exemption, Minnesota sales tax, school materials, binders, calculators, notebooks, pencils, backpacks, book bags, local tax revenue, taxable sales base, income tax
FL
Florida 2025 Regular Session
February 5, 2025 - 03:00 PM
Transcript Highlights:
- Every time the FEFP is calculated and then recalculated, that amount is compared to the last calculated
- So on your statewide summary, you'll see... ...calculated amount.
- You'll see the 2024-25 conference calculation and then you'll see the 2024-25 FEFP second calculation
- The fourth calculation is then done after the February FTE survey, and we use that calculation to build
- The second calculation is still before school has started.
Summary:
The Pre-K through 12 Budget Subcommittee met to review how Florida’s Education Finance Program (FEFP) works, receive an update from the Department of Education on the October 2024 FTE survey and third FEFP calculation, and hear from three county superintendents about forecasting enrollment and reconciling scholarship students. The chair explained that FEFP is funded by both state and local dollars, is recalculated multiple times during the year, and is now closely tied to school choice policy. Department staff said the third calculation was still being rerun but should be completed soon, and described the forecasting process as collaborative among districts, DOE, and the Education Estimating Conference.
Superintendents from Polk, St. Lucie, and Hendry counties said enrollment shifts, especially students moving to Family Empowerment Scholarships, homeschooling, or private schools, make budgeting and staffing difficult. They said districts often must hold back funds to protect against midyear losses, which affects collective bargaining, staffing, transportation, and classroom organization. Several members raised concerns about duplicate counting, transparency, and whether students receiving scholarship funds can also remain in district classrooms. DOE said districts can access scholarship information through a secure portal and that scholarship funding organizations are paid quarterly, with a new process requiring certification and possible future payment adjustments to reduce duplication.
The superintendents urged better real-time tracking of students through a statewide ID or student information system and suggested scholarship students should be funded separately from district FEFP calculations. Members also discussed whether more frequent or daily attendance-based calculations would improve accuracy, though some warned that daily attendance could create new problems for high-poverty districts. The committee also briefly discussed categoricals, including mental health and ESE funding, with DOE saying it evaluates programs through studies, reporting requirements, and legislative direction. No votes were taken; the meeting ended with a motion to rise and adjourn.
NM
New Mexico 2025 Regular Session
IC - Public School Capital Outlay Council Jul 31st, 2025
Transcript Highlights:
- Calculator, and what is considered the previously awarded projects.
- We really didn’t change the general standards between the old calculator and the new calculator.
- So, again, this is just aligning the original award to the new calculator.
- Cancel their award and come and reapply under the new gross square footage calculator.
- If it fits within what the gross square foot calculator says.
MN
Minnesota 2025-2026 Regular Session
Tax committee hears HF173 2/25/25
Transcript Highlights:
- Then they can calculate the full base, and it's crazy.
- Then they can calculate the full base, and it's crazy.
- Then they can calculate the full base, and it's crazy.
- Then they can calculate the full base, and it's crazy.
- Then they can calculate the full base, and it's crazy.
WA
Transcript Highlights:
- It's annuitized at retirement and then plugged into this equation to calculate SRP benefits.
- I'm happy to take any questions on this calculation.
- And second, SRP benefits come in lower because of how benefits are calculated in the plan.
- And second, SRP benefits come and lower because of how benefits are calculated in the plan.
- That’s the measurement date used to calculate those contribution rates.
Summary:
The Pension Funding Council met on June 23, 2026, for a work session that began with an overview of the Higher Education Supplemental Retirement Plan (SRP) and a 2025 accounting valuation of that plan. Staff explained that the SRP is a closed defined benefit supplement for higher education employees hired before the 2011 closure, with employer contributions currently pre-funding benefits in institution-specific trusts while institutions still pay benefits on a pay-as-you-go basis. The State Actuary’s office reported that the plan’s accounting position has improved, with combined market assets of about $245 million against $377 million in accrued liability, and that strong market performance since 2022 has increased the asset-to-liability ratio. The office emphasized that this was an educational accounting valuation, not a funding valuation for rate-setting.
The council then received the 2025 actuarial valuation report for the state retirement systems. Actuaries reviewed the recent demographic experience study, noting updated assumptions for mortality, retirement, termination, and salary growth, and said the net impact on most plans was small. They reported that most plans’ funded ratios improved, with all plans at least 94% funded and several at or above 100%, and that contribution rates for the 2027–2029 biennium are generally lower than current rates. They also noted that future rates could be affected by market volatility as deferred gains are recognized over the next few years. During public comment, a representative of the Association of Washington Cities urged the council to consider rate reductions to help local governments facing budget pressures.
In executive session, the council first approved a motion directing the Office of the State Actuary to perform an actuarial evaluation and analysis of each institution’s Higher Education Supplemental Retirement Plan, including institution-specific contribution rates, asset sufficiency, and funding policy options, due by July 1, 2028. The council then adopted the 2027–2029 pension contribution rates based on the 2025 actuarial valuation report. Both motions passed 5-0, with one member excused. The meeting concluded with no further business.
MN
Transcript Highlights:
- , the negative SAI in the FAFSA calculation.
- So, the negative SAI uh calculation.
- <00:15:30.000>
to parameter uh within the calculation to parameter uh within the calculation - calculation calculation um<00:32:20.480>
how <00:32:20.720>to <00:32:20.960>do < - for Norsar our promise calculation for Norsar our promise calculation because<00:47:53.280>
they
WA
Washington 2025-2026 Regular Session
Pension Funding Council Jun 23rd, 2026 at 02:00 pm
Pension Funding Council
Transcript Highlights:
- This is how benefits are actually calculated in this plan, and it is a pretty...
- So that was a lot of information, I know, on how benefits are calculated.
- I'm happy to take any questions on this calculation.
- And second, SRP benefits come in lower because of how benefits are calculated in the plan.
- That's the measurement date used to calculate those contribution rates.
FL
Florida 2025 Regular Session
March 19, 2025 - 01:00 PM
Transcript Highlights:
- So ultimately, hence the name, this is where plans calculate their rebate calculation if they have one
- This is where plans calculate their rebate calculation if they have one.
- So ultimately, hence the name is this is where plans calculate their rebate calculation if they have
- This is where plans calculate their rebate calculation if they have one.
- I don't have certainly any of the calculations, but we could run some calculations and get that back
Summary:
The Health Care Budget Subcommittee took up two bills and then continued oversight discussions with APD and AHCA. CS/HB 27, the Social Work Licensure Interstate Compact, was presented as a way to let Florida social workers practice in other compact states and vice versa; AARP, the Florida Chamber, and NASW Florida supported it, and the bill passed favorably. HB 1127, a child welfare bill, would create a treatment foster care pilot for children with high behavioral needs, improve DCF data collection on commercially sexually exploited children, and expand recruitment for protective investigators and case managers; the bill also passed favorably after brief supportive testimony.
The committee then questioned APD at length about the iBudget waiver waitlist, enrollment pace, spending projections, and provider capacity. APD said it had sent more than 1,100 interest letters in categories 3, 4, and 5, enrolled 1,124 people so far this year, and expects to spend about 96.4% of its waiver appropriation, leaving roughly $82 million unspent. Members pressed APD on why prior discussions suggested more reserve was needed, how long the SANS process takes, whether category 6 could be expanded, and whether the agency has enough waiver support coordinators and direct support providers. APD said it has about 1,061 waiver support coordinators statewide, adequate capacity for current enrollees, but would need further analysis if the legislature directed a much larger enrollment increase. Members also asked about outreach, annual maintenance of the waitlist, portability for military families, and whether communication efforts should be privatized.
Finally, AHCA walked the committee through the 2023 Achieved Savings Rebate (ASR) report for Aetna and explained how the report is used for financial monitoring, rebate calculations, and transparency. AHCA said the ASR is separate from the medical loss ratio (MLR) calculation, though both are reviewed, and that Florida uses the ASR mechanism rather than an MLR remittance requirement to recover funds from plans. Members asked about related-party disclosures, CVS/Caremark relationships, expanded benefits, encounter data, network adequacy penalties, denials and appeals reporting, interest earned on capitation payments, and whether rate increases were reaching providers. AHCA and the outside auditors said they review the plans’ reported data, reconcile it to underlying records, and can assess liquidated damages for network adequacy violations; several members requested follow-up data on rebates, interest, provider capacity, and related-party reporting.
ND
North Dakota 2025-2026 Regular Session
House Appropriations - Human Resources Division Apr 8th, 2025 at 03:00 pm
Appropriations - Human Resources Division
Transcript Highlights:
- Page four, I did the same calculation for women at the 115.
- The calculation, one would like to make...
- And then on page 8, this is a calculation for the 110.
- So then if we turn to page 9, we're still calculating here, subtracting...
- her efforts to really be clear and transparent in how they calculated it.
Summary:
The committee first took up Senate Bill 2399, concerning therapeutic leave days for psychiatric residential treatment facilities (PRTFs). Sarah Aker from the Department of Health and Human Services explained the current Medicaid rate-setting methodology, how occupancy affects rates, and why paying the full rate for leave days would create additional fiscal impact. Members debated whether the bill should pay the full Medicaid rate, a flat reduced rate, or a tiered rate, and discussed whether a cap or department authorization should be used to control use of leave days. The department said it was not supporting the change as it was not in the governor’s budget, though it supported family engagement in care.
After discussion, the committee settled on a compromise motion to set therapeutic leave days at a $500 daily rate and require department authorization of the number of leave days. The motion passed 6-2, with Representative Anderson voting no and the rest of the recorded members voting yes. The committee then moved on to Department of Corrections and Rehabilitation budget materials, where Michelle Zander walked through detailed population and rate calculations for women’s and men’s facilities, county holds, deferred admissions, transitional facilities, work release, and proposed reentry, man camp, and Grand Forks-related costs. Members asked about the county jail reimbursement rates and the overall pool of funds, and Zander explained the calculations and noted the proposal was roughly break-even depending on assumptions.
The committee also heard an overview of DOCR IT requests from Amy and NDIT staff, including data processing, medical modules, a new client management system, body scanners, data management tools, facility management software, medical software upgrades, college solutions, and body cameras/tasers. Staff explained that the new client management system would likely be a multi-phase project with a wide cost range based on vendor selection and scope, and that the current request was for phase one. Members emphasized the importance of better data tracking, staff safety tools, and information that could help explain programming and release outcomes to the public. The committee planned to continue with Veterans Affairs the next day and then return to Senate Bill 2015.
MN
Transcript Highlights:
- Um a calculation of a tax in the end.
- However, if they were to use the calculation in part two of the M1MA form, which exactly calculates the
- <00:48:37.839>
differ cases where credit calculations differ cases where credit calculations - And so the occurrence of the marriage credit is calculated for each decile. calculation method outlined
- again calculates to the exact which again calculates to the exact amount<00:52:14.319>
of <00:52
NM
New Mexico 2025 Regular Session
IC - Public School Capital Outlay Oversight Task Jul 14th, 2025
Public School Capital Outlay Oversight Task Force
Transcript Highlights:
- The GSF calculator and the capital outlay formula.
- The GSF calculator has also been approved: a combined school calculator.
- So, we update the calculator to say, okay, your calculator...
- The GSF calculator defines that.
- Do they collect these calculations from the different states?
TX
Transcript Highlights:
- Yet we have to spend a lot of time calculating rates for school districts. We calculate their debt.
- So their tax rate calculation is very simple.
- It's rare that the tax offices calculate.
- Usually they designate a law firm or an employee to calculate. calculate rates for MUDs, it's very difficult
- So, so you talked about your responsibilities, um, you know, Calculating running numbers calculating
FL
Florida 2026 Regular Session
Appropriations Committee on Pre-K - 12 Education Nov 19th, 2025
Appropriations Committee on Pre-K - 12 Education
Transcript Highlights:
- The next issue we had was regarding survey cross-check and FEFP calculation processing delays.
- The next issue we had was regarding survey cross-check and F-E-F-P calculation processing delays.
- Ideally, it's supposed to be completed in December, and then they do the third calculation.
- A lot of times we make policy with good intent, but we don't calculate the implementation of it.
- A lot of times we make policy with good intent, but we don't calculate the implementation of it.
Summary:
The Senate Appropriations Committee on Pre-K-12 Education met for its first meeting of the 2025 session to hear the Auditor General’s operational audit on 2024-25 school funding accountability challenges, focused largely on the Family Empowerment Scholarship and its interaction with the FEFP. Deputy Auditor General Matthew Tracy described rapid growth in scholarship enrollment, timing mismatches between scholarship payments and public-school funding calculations, delayed membership survey processing, weak cross-check and recoupment procedures, inconsistent handling of parent survey responses, and limited documentation for withholding and returning funds. The audit said these issues contributed to funding inequities, duplicate-payment risks, and an unexpected draw on state education funds, and it recommended separating scholarship funding from the FEFP, aligning application windows with budget timing, strengthening controls and staffing, and creating clearer, documented recoupment and balance-limit processes.
Committee members questioned whether current law gives the department and scholarship funding organizations enough authority and whether the system is effectively a pay-and-chase model. Several senators expressed concern about the lack of timely reconciliation, the size of the funds involved, and the absence of clear records showing how money was recovered or withheld. Adam Emerson, executive director of the Office of School Choice, said the department is working more closely with school districts and scholarship funding organizations, including pausing payments when districts identify students still enrolled in public schools, and said the office wants to improve the process.
President Gates then previewed legislation he said would address the audit’s findings by funding Family Empowerment Scholarships as a separate FEFP categorical, expanding the Education Stabilization Fund, setting clearer application and acceptance deadlines, moving to monthly payments with eligibility verification before each payment, assigning student IDs for scholarship assistance, lowering SFO management fees, requiring annual audits, and requiring prompt return of audit-related funds. Public comment included a private-school attorney describing losses from unpaid scholarship amounts. Members generally supported the need for reform, with several senators saying the program should be preserved but better structured and more accountable. The committee adjourned after the discussion, with no vote taken on the legislation.
ND
North Dakota 2026 1st Special Session
Tax Reform and Relief Advisory Property Tax Div. Jun 24th, 2026 at 09:00 am
Transcript Highlights:
- And I don't know if we have the calculation, how the calculation is done, and that might be a really
- The cap calculations last year— The cap calculations, last year was the first year, as you know.
- But everybody now is calculating it as if everybody has.
- Then we have three calculated tax values, and then four rolls all... ...calculate the tax values.
- And then that's what discount was calculated on last year.
Summary:
The subcommittee of the Tax Reform and Relief Committee met with a quorum to begin its study of whether the content of North Dakota real estate tax statements should be revised to improve transparency. Legislative Council staff reviewed the background for the study, including House Bill 1176, current statutory requirements for tax statements, and recent changes such as separate line items for bonded debt, primary residence credit, and legacy fund-related amounts. The Tax Department then explained the current statement format and noted that the form is prescribed and approved by the tax commissioner, with changes typically driven by statute and implemented collaboratively with counties and vendors.
County officials from the North Dakota Association of Counties described the full annual process for preparing budgets, setting levies, calculating taxable values, and issuing notices and tax statements. They said counties spend significant time coordinating with taxing districts, neighboring counties, and software vendors, and that the new budget hearing notices and valuation notices have not generated much public response. Members raised concerns about the usefulness and clarity of certain line items, especially the legislative tax relief calculation and the primary residence credit, and discussed whether the current statement creates confusion rather than transparency. Testimony also addressed the 3% cap, mill levy worksheets, assessment cycles, and the role of county auditors and tax directors in maintaining accurate values.
The committee also heard from software vendors CPT and Tyler Technologies about how legislative changes are programmed into tax systems and how online taxpayer portals can provide more detailed breakdowns of tax bills. Vendors said changes required by law are generally absorbed in contracts rather than billed directly to counties, and they demonstrated web tools and pie-chart style breakdowns that show where tax dollars go. NDACO presented a survey of eight counties estimating tax statement preparation and mailing costs, concluding that outsourced printing tends to be cheaper on average and that total statewide tax statement costs may be roughly $600,000, though the estimate was based on limited data. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.
ND
North Dakota 2025-2026 Regular Session
Tax Reform and Relief Advisory Property Tax Div. Jun 24th, 2026
Transcript Highlights:
- And I don't know if we have the calculation, how the calculation is done, and that might be a really
- The cap calculations last year, The cap calculations last year was the first year, as you know.
- The property tax relief calculation comes from two numbers.
- Okay, so this is our main tax statement calculation menu.
- And then we have three calculated tax values. And then four rolls all. Calculate the tax values.
Summary:
The subcommittee of the Tax Reform and Relief Committee met to begin its study of the feasibility and desirability of revising the content of the real estate tax statement to improve property tax transparency. Legislative Council staff reviewed the study directive under House Bill 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, and the Legacy Fund portion of that credit. The Tax Department then explained how the current uniform statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors.
County officials from the North Dakota Association of Counties described the full annual tax cycle, from county budgeting and valuation notices to budget hearing notices, levy certification, cap calculations, and final tax statement mailing. They emphasized that counties and auditors do extensive coordination with taxing districts and neighboring counties, and that the process is labor-intensive and often manual. Members discussed the limited public response to budget notices and tax statements, the difficulty of explaining the legislative tax relief line, the 3% cap and valuation issues, and whether more frequent assessments or different timing would improve understanding. Several members and witnesses noted that many taxpayers only engage when they receive their final bill, and that clarity may be more important than adding more detail.
NDACO also presented a rough cost survey from eight counties, estimating an average tax statement cost of about 74 cents and a statewide total near $600,000 for printing and mailing tax statements alone, with outsourcing generally cheaper than in-house printing. Witnesses noted that House Bill 1176 added other mailings and notices, increasing county workload and cost beyond the statement itself. The committee then heard from software vendors, who explained how their systems handle tax billing, budget notices, valuation notices, primary residence credit processing, and tax levy calculations, and they identified the 1600/1685 primary residence credit and discount interaction as a current programming challenge. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.
MN
Transcript Highlights:
- that go into uh the calculations that go into uh the calculation<01:09:05.400>
for <01:09:05.600 - <01:09:28.400>
our reimbursement basis for calculating our reimbursement basis for calculating - formulas that will drive the calculation formulas that will drive the calculation um<01:09:37.199
- How do you calculate that?
- >
up <01:20:47.440>to how do you calculate up to how do you calculate up to 2029<01:20:
Summary:
The Senate Education Finance Committee met on January 21 with a quorum present for the first meeting of the 2025 biennium. The co-chairs described the temporary power-sharing arrangement in the tied Senate, introduced committee staff and pages, and had members briefly introduce themselves and share what subject they would teach. After the introductions, the committee moved to a presentation from State Demographer Susan Brower.
Brower reviewed Minnesota’s school-age population trends and projections, noting that the state had just under 1 million children ages 5 to 17 in 2023 and that, for the first time, the older adult population exceeded the school-age population. She said the school-age population is concentrated in the Twin Cities metro and other regional centers, and projected an overall decline of about 5% over the next 15 to 20 years, driven mainly by declining birth rates and long-running net outmigration of young adults. She also explained that growth is expected in some areas, especially along the I-94 corridor north of the metro, while northern regions are projected to see the largest declines. She clarified for members that her figures measure resident children, not school enrollment, and that boundary changes are not reflected in the district-level data.
The presentation also covered demographic change among students. Brower said about 35% of Minnesota children ages 5 to 17 are children of color, with growing multiracial populations and increasing linguistic diversity. She reported that about 20% of school-age children have at least one foreign-born parent, and about 18% of enrolled students speak a language other than English at home, with Spanish, Somali, and Hmong the largest home languages. She also discussed child poverty, saying Minnesota’s rate is just under 10%, below the national rate of about 15%, and that poverty is concentrated in Minneapolis-St. Paul, some first-ring suburbs, and parts of northern Minnesota, including districts with larger Native populations. Members asked questions about whether the projections accounted for migration and whether open enrollment affected the figures; Brower said the data reflect where children live, not where they attend school, and that the projections are based on recent migration and birth patterns, with future changes more likely to come from international immigration than from domestic migration.
FL
Florida 2026 Regular Session
Appropriations Committee on Higher Education Feb 19th, 2025
Appropriations Committee on Higher Education
Transcript Highlights:
- And so the goal is to really get at a calculation of the difference between what this model generates
- So for every FTE that we calculate, we are weighting them.
- We do the calculation based on the costs associated with the FTE.
- So that's the difference between the total calculation and what is being locally collected.
- That is currently calculated for the year and final for us.
Summary:
The Appropriations Committee for Higher Education met to review Florida’s workforce and Florida College System funding models as part of budget planning. Chair Harrell opened by emphasizing the state’s growing focus on technical education and workforce pathways, and the committee first heard from Tara Goodman of the Department of Education on district workforce education. Goodman explained the programs funded through district workforce dollars, including career certificates, applied technology diplomas, registered apprenticeship, and adult general education, and described the model’s reliance on lagged enrollment, program cost weights, local tuition offsets, and supplemental factors such as disability services, GED testing, and minimum funding for small rural districts. She also noted federal support through Perkins and WIOA and said the model is used to determine unmet need and guide appropriations. In response to questions, she said health care programs are generally among the higher-cost offerings and may be supplemented by pipeline funds.
The committee then heard from Kathy Hebda, Chancellor of the Florida College System, on the college system’s funding model. Hebda described the main funding sources, including the program fund, student success incentive funds, pipeline funds, tuition and fees, and performance-based incentives, and explained that the current model was developed by the 28 college presidents under legislative direction. She said the model uses a three-year average FTE, weights workforce enrollment more heavily than non-workforce enrollment, gives significant weight to completions, includes a small-college factor and regional cost differentials, and also provides targeted funding to bring colleges up to a floor based on per-FTE funding. Senators asked about colleges below the target, cost differences among programs, faculty salaries, and health insurance costs; Hebda said the model is meant to provide flexible operating dollars that colleges can use for those expenses, but specific salary and benefit decisions are left to the institutions.
Seminole State College President Georgia Lorenz also testified in support of the college funding model, saying it holds institutions accountable for enrollment and completions, can be adjusted to reflect state priorities like workforce, and addresses differences in size and regional costs. No bills were voted on, and the committee adjourned after brief closing remarks thanking Seminole State College and the presenters.
FL
Transcript Highlights:
- The bill also provides that a current owner's tax information may not be used in calculating estimated
- property taxes and requires listing platforms to calculate and display estimated property taxes by using
- The bill requires DOR to develop a formula to be used by a listing platform to calculate the estimated
- And derives an average calculated over the last three years.
- But we calculated the impact based on whatever we expect to see.
Keywords:
property assessment, wind damage, home improvements, real estate, tax exemption, Florida statutes, ad valorem taxes, property listings, tax estimation, disclosure, Florida, residential property
Summary:
The committee heard and passed three bills before moving to a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSantis? [sic], would require online real estate listing platforms to display estimated property taxes for residential properties using prescribed methods and DOR-developed formulas rather than the current owner’s tax bill. Supporters from county, city, and property appraiser groups said the bill would improve transparency and help homebuyers avoid surprise tax and escrow increases. The bill was reported favorably after debate about making sure the estimate appears on realtor and platform sites for first-time buyers.
SB 110, by Senator Arrington, was amended and then reported favorably. The bill clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead tax exemption even if the lease ends upon the tenant’s death, aligning those leaseholds with life estates for estate-planning purposes. The amendment, supported by the Florida Bar’s real property, probate and trust law section, clarified that lease provisions terminating at death are valid under current law. SB 434, by Senator Leak, was also reported favorably; it would prevent property tax assessments from reflecting increased just value attributable to wind-hardening improvements such as stronger roof attachments, shutters, and roof-to-wall reinforcements.
The committee then received an update from staff director Azar Khan on the new general revenue forecast. He said collections had been running slightly above estimate overall, but the Revenue Estimating Conference reduced corporate income tax projections because of weaker recent collections and uncertainty around tariffs, while increasing some other revenue sources. Members then discussed the federal One Big Beautiful Bill Act, which staff said would significantly reduce Florida corporate income tax revenue, with a large first-year impact driven by retroactive provisions such as bonus depreciation, research expensing, and business interest deductions. Senators and the appropriations chair said the forecast and federal changes would affect budget planning, and the committee adjourned after noting the bills had been favorably reported and the meeting was complete.
MN
Transcript Highlights:
- operations the estimate was calculated operations the estimate was calculated by<00:31:03.720>
- fund is excluded from our calculation fund is excluded from our calculation because<00:32:07.320
- There's a similar calculation for future years.
- <00:34:45.000>
for $22 there's a similar calculation for $22 there's a similar calculation- <00:48:29.640>
against discretionary um calculation against discretionary um calculation against
Bills:
HF3
WY
Wyoming 2026 Regular Session
Select Committee on School Facilities Interim Topics Meeting, March 5, 2026
Transcript Highlights:
- . calculation. calculation.
- <00:41:26.680>
So, from the district's calculation. So, from the district's calculation. - um in the major maintenance calculation um in the major maintenance calculation for<00:41:43.800
- students in in the in the calculation. students in in the in the calculation. Right.
- There are calculations.
Summary:
The Select Committee on School Facilities met to satisfy its quarterly statutory requirement and to discuss interim priorities. Staff from LSO reviewed the committee’s duties: monitoring K-12 school facilities statewide, prioritizing needs for the interim, and preparing a budget request due by November 1. They also noted the ongoing litigation related to the Chapter 3, Section 8 exception process and said the committee would move forward with securing a consultant to study that issue, as previously authorized by Management Council.
A major topic was school funding formulas, especially how average daily membership (ADM) affects routine and major maintenance funding and how excess square footage is treated. Members revisited an earlier proposal to fund 135% of allowable square footage, which did not advance this session, and discussed whether some schools should instead be funded at a minimum percentage of their actual square footage. Staff explained that some districts have buildings larger than their formula allowance, and that the issue is complicated by older buildings, pools, and other unique facilities. They also noted that recent changes to the major maintenance multiplier increased funding and that some districts are still not fully covered by the formulas.
Safety and security funding was another focus. The State Construction Department reported that $10 million was appropriated this year for safety and security upgrades, with some funds expected to go toward vestibules, bollards, and design work, and the rest through a district application process. Officials said the last comprehensive safety assessment was done more than 10 years ago and suggested a new consultant-led study to update priorities, since technology and building conditions have changed. Members also discussed the role of school resource officers and whether the committee should continue leading this work rather than handing it off to the recalibration committee.
The committee also examined declining enrollment and excess capacity across the state, citing examples such as Newcastle, Shoshoni, Casper, Campbell County, and Fremont County. Officials said some districts are right-sizing by taking schools offline, while others cannot easily reduce capacity because the buildings are essential to the community. Charter school leasing was raised as a related concern, including the Mills charter school and the fact that the state pays lease costs based on ADM and allowable square footage. No formal votes were taken, but the committee agreed to continue studying these issues, likely including site visits and further data requests during the interim.