Transcript Highlights:

• , contribute to charitable causes,<00:14:11.520><c> and</c><00:14:11.680><c> create</c><00:14:12.040>
• Employers get no tip credit for wages we get to provide for the source of those wages, but we get no
• The employer does not have to pay.
• You know, we heard things that employers are forcing employees to work overtime.
• Um, most tips are through credit cards and are reported right to the employer.

Bills: HF3127, HF3524, HF3525, HF3754

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, overtime compensation, tax deduction, income tax, federal regulations, tax reform, tip income, federal tax deduction, Minnesota Statutes, individual income, employer contributions, Trump accounts, federal law, gross income exclusion, 1183

Summary: The House Tax Committee met on March 3, 2026, approved the February 26 minutes without objection, and then took up House File 3127, the chairman’s bill to extend Minnesota’s pass-through entity tax through tax year 2027. The bill was amended with the H3127A2 amendment, which also revives and reenacts the expired tax provision. Committee discussion focused on the bill’s purpose: allowing pass-through businesses to pay state income tax at the entity level and claim a federal deduction, thereby reducing federal tax liability for owners. Department staff said the proposal is revenue neutral to the state, with a zero revenue estimate, because the entity-level tax is offset by a credit against individual income taxes. Several witnesses testified in support, including representatives from NAIOP Minnesota, the Minnesota Association for Justice, the Minnesota Society of CPAs, NFIB, and the Minnesota Chamber of Commerce. They said the extension would help small and medium-sized businesses, law firms, real estate investors, and other pass-through entities, improve tax fairness, preserve competitiveness with other states, and provide certainty ahead of filing deadlines. One self-described taxpayer also testified in favor, arguing the provision helps Minnesota businesses and stabilizes state revenue timing. Members generally expressed support, and the chair said he wanted to get the bill done by March 15. House File 3127, as amended, was laid over for possible inclusion in the omnibus tax bill. The committee then moved to House File 3524 and House File 3525, both presented by Representative Robbins and also laid over for possible inclusion. HF 3524 would conform Minnesota law to the federal “no tax on overtime” provision, and HF 3525 would conform to the federal “no tax on tips” provision. Representative Robbins said both bills would simplify tax filing and let workers keep more of their earnings, with HF 3525 aimed especially at tipped workers and other lower-wage employees in hospitality and similar industries. Testimony on those bills was deferred to a later point, and no votes were taken on them during this portion of the meeting.

Transcript Highlights:

• Senate Bill 13 by Senator Price provides relative to the determination of employer contributions and
• Senate Bill 13 by Senator Price provides relative to the determination of employer contributions and
• Senate Bill 20 by Senator Price provides relative to the determination of employer contributions and
• Relative to the determination of employer contributions and amortization of certain actuarial gains for
• contribution of 2.5% for the employers.

Bills: SB8, SB10, SB11, SB12, SB13, SB14, SB16, SB17, SB18, SB20, SB21, SB22, SB416, SB455, SB456, SB477

Keywords: Municipal Employees' Retirement System, Louisiana, participation, employer, retirement, SB 10, Act 222, Louisiana State Police Retirement System, state police retirement, retirement system funding, employer contributions, actuarial gains, amortization, Permanent Benefit Increase, PBI account, benefit increase reserve, supplemental permanent benefit increase, public retirement systems, state pension, pension funding

Summary: The Retirement Committee met on April 29, 2026, established a quorum, and heard a series of retirement-related bills, mostly cleanup or technical measures affecting various public retirement systems. SB 22 would extend Municipal Employees Retirement System eligibility to certain positions in the Second City Court constable’s office in New Orleans. SB 17 would create a funding deposit account for cost-of-living adjustments for registrars of voters’ employees’ retirement system. SB 455 would allow certain district and parish courts to participate in the Parochial Employees Retirement System. SB 456 would update compensation rules for assigned retired judges, and SB 8 would add the Louisiana Asset Management Pool as a participating employer in MERS. All of these bills were described as aligning statutes with current practice or expanding participation options, and each was reported favorably without objection. The committee also heard several Louisiana State Police retirement bills. SB 10 would repeal outdated priority allocation and retiree raise rules and adjust handling of surplus employee contributions; SB 11 would increase the funding cap for benefit increases from 2.5% to 3.5%; and SB 12 would update membership and definition language to reflect the State Police Commission rather than the Civil Service Commission. SB 18 would repeal a special exception allowing certain MERS retirees to return to part-time work while collecting full benefits, while protecting roughly 30 current participants. SB 20 and SB 21 would update actuarial gain/loss and unfunded liability funding rules for school employees’ retirement and LASERS, respectively, in light of the new permanent benefit increase funding structure. Each of these bills was supported by system officials as cleanup or modernization measures and was reported favorably. The committee spent the most time on education and return-to-work issues for teachers and public employees. SB 16 would reduce annual trustee training requirements for retirement system boards from 16 hours back to 12 hours, which witnesses said would better fit smaller systems and match the original intent of the law. SB 13 would similarly update TRSL’s actuarial funding rules after the sunset of the experience account. SB 14, based on a 2025 study work group, would consolidate and simplify TRSL return-to-work rules and expand options for retired teachers, with witnesses emphasizing teacher shortages and the need to retain experienced educators. All three were reported favorably. Finally, SB 416 would allow certain Department of Public Safety and Corrections retirees to return to critical shortage positions after one year, and SB 477 would classify the chairman of the Louisiana Gaming Control Board as a full-time state employee for retirement purposes. Both bills drew questions and discussion, especially SB 416, and both were reported favorably. The chair announced the committee’s next meeting would be moved from Monday to Tuesday, and the meeting adjourned.

Transcript Highlights:

• Bill 1270 authorizes an employer of corrections employees to make a supplemental contribution incentive
• Finally, it directs employers to adopt a policy detailing the requirements. ...at each contribution interval
• As you've heard, this bill allows corp employers to provide supplemental contributions.
• optional contributions.
• And there are no future obligations for the employer to add additional contributions.

Bills: SB1161, SB1215, SB1270, SB1400, SB1537, SB1538, SB1580, SB1584, SB1627

Keywords: appropriation, public safety, Yuma County, funding exemption, family advocacy center, firefighters, occupational disease, workers compensation, cancer presumption, police officers, hazardous duty, SB1270, Arizona retirement system, public safety personnel, defined contribution plan, correctional officers, corrections officers, retirement contributions, supplemental contributions, retention incentive

Transcript Highlights:

• They really are effectively an employer already. Their members pay contributions.
• They, the employer, the association, pay the employer rate, and they accrue benefits like any other member
• So all it does is change the term 'municipality' to 'participating employers,' so it's consistent with
• Freeman asked a very good question related to how would employers implement this.
• Employers would understand it. This would add to the complexity.

Bills: HB17, HB21, HB24, HB41, HB42, HB45, HB1134, HB1237

Keywords: HB 17, District Attorneys' Retirement System, retirement system, reemployed retiree, reemployment, supplemental retirement benefit, service credit, benefit suspension, public retirement, district attorney, assistant district attorney, Louisiana District Attorneys' Association, employer reporting, annual report, retirement benefits, state employees, local funds, state funds, Municipal Employees' Retirement System, part-time retirees

Transcript Highlights:

• In March of 2026, 6 months later, the property owner receives a bonus from their employer or for tax
• contributions to the Trump accounts.
• excludes from gross income up to 2500 excludes from gross income up to 2500 for<00:24:36.400><c> employer
• </c><00:24:36.799><c> contributions</c><00:24:37.279><c> to</c><00:24:37.440><c> the</c><00:24:37.600
• ><c> Trump</c> for employer contributions to the Trump for employer contributions to the Trump accounts

Bills: HF238, HF3381, HF3754, HF1049

Keywords: microenterprise home kitchen operation, cottage food, home-based food business, home kitchen license, homemade food, prepared food, food entrepreneur, small food business, cottage food law, food safety training, ServSafe, food handler license, agriculture department, Minnesota food law, residential kitchen, local zoning, consumer labeling, allergen labeling, unpasteurized juice, time/temperature control for safety food

Transcript Highlights:

• </c><00:31:54.360><c> to</c> [clears throat] kind of employment to [clears throat] kind of employment
• Uh, if sponsor would be the employer.
• Only the sponsor as employer. Sponsor can be an employer in that capacity.
• </c> an another carpentry employer. an another carpentry employer.
• <00:54:07.120><c> employment</c> practitioners of uh employment practitioners of uh employment anti-discrimination

Bills: SB2567, SB2448, SB3046, SB2231, SB2526

Keywords: harassment, restraining order, temporary restraining order, injunction, protective order, public employer, public servant, public employee, government employee, state employee, legislator, judge, judicial branch, executive branch, local government, political subdivision, workplace violence, threats, stalking, employee safety

Transcript Highlights:

• ,</c> to taxpayers for all contributions, to taxpayers for all contributions, whether<01:04:59.880><c
• So, um, we have in the 25 contribution summary, so, um, there's 248 total contributions, 189 of them
• </c> we have in in the 25 contribution we have in in the 25 contribution summary,<01:06:24.640><c> so
• </c><01:07:38.160><c> to</c> how does an individual contribute to how does an individual contribute to
• </c> to contribute then. Okay. All right. to contribute then. Okay. All right.

Bills: HF495, HF4321, HF3902, HF4161, HF3755

Keywords: day care, tax subtraction, child care costs, licensed child care, dependent care assistance, HF4321, dependent care assistance programs, gross income exclusion, federal conformity, Internal Revenue Code, individual income tax, Minnesota tax law, tax conformity, child care assistance, employer-provided dependent care, taxable income, state income tax, retroactive tax change, family care benefits, housing tax credit

Transcript Highlights:

• It also authorizes the line fund to provide a dollar-for-dollar match for contributions made by individuals
• or entities that are not health care partners, provided the contributions support an eligible purpose
• Contributions from health care partners must be given priority when awarding matching funds to the institution
• a job developer, putting food stamp recipients on community service sites and helping them find employment
• , and... ...responsive to the needs of the students, the employers, and the community as a whole, not

Bills: S0720, S1246

Keywords: tuition, resident status, incarceration, education, equal access, nursing shortage, health care, education funding, workforce development, LINE Fund, monetary contributions, nonmonetary contributions

Summary: The Appropriations Committee on Higher Education met to consider one bill, a postponed bill, and a slate of trustee confirmations. The committee first took up CS/SB 1246, which expands the Linking Industry to Nursing Education (LINE) fund to support health science workforce shortages beyond nursing, including allied health programs. The bill also broadens eligible uses of funds, revises matching requirements and grant criteria, and updates reporting requirements. A strike-all amendment was adopted without objection, and the committee then reported the bill favorably after supportive testimony from Florida State College at Jacksonville, the Florida Hospital Association, the College of Central Florida, and the Florida Chamber of Commerce. Senator Davis also noted a favorable vote on the bill for the record. The committee then temporarily postponed SB 720 at the sponsor’s request. Chair Harrell explained that the bill had been incorporated into a larger committee measure and would likely be heard later in another form. Public witnesses who had come to speak on the bill were not heard because of the postponement. The remainder of the meeting focused on confirmations for trustees at several state colleges, including Chipola College, Tallahassee State College, Pensacola State College, Palm Beach State College, Pasco-Hernando State College, and St. Petersburg College. The appointees emphasized themes of affordability, workforce training, nursing and allied health success, dual enrollment, community partnerships, and local economic development. After hearing from the appointees, the committee approved a block motion to recommend confirmation of all appointees on tabs 2 through 25. The meeting then adjourned.

Transcript Highlights:

• include health science education programs and students, allow dollar-for-dollar matching for private contributions
• The day does not create a state holiday or mandate closures; it simply recognizes contributions that
• that shaped a generation or mandate closures, it simply recognizes contributions that shaped a generation
• Civil Rights Act was a monumental law that outlawed discrimination in public accommodations and employment
• Civil Rights Act was a monumental law that outlawed discrimination in public accommodations and employment

Bills: S0194, S1246

Keywords: Charlie Kirk, remembrance, free speech, civic engagement, youth leadership, nursing shortage, health care, education funding, workforce development, LINE Fund, monetary contributions, nonmonetary contributions

Summary: The Committee on Education Postsecondary met with a quorum and first considered SB 1246, which would expand Florida’s Line Fund for health service workforce shortages. Senator Davis explained that the bill would broaden eligibility beyond nursing to include health science education programs and students, allow matching funds from private contributions, and permit use of funds for scholarships, faculty recruitment, equipment, simulation centers, and facility renovations. Senator Harrell asked for more specificity about which professions would qualify, and Davis said the bill was intended to add flexibility but could be made more concrete. Several witnesses supported the bill, and the committee reported SB 1246 favorably without additional funding being requested. The committee then took up SB 194, which would designate October 14 as Charlie Kirk Day of Remembrance. Senator Martin said the bill would recognize Kirk’s influence on civic engagement, youth leadership, and constitutional education without creating a state holiday. The bill drew both support and opposition from public speakers, with supporters emphasizing Kirk’s advocacy for free speech and unborn children, and opponents arguing that his public statements on race, civil rights, and Black leaders made him an inappropriate figure for state honor. Members also debated whether statute was the right vehicle for such recognition and whether the bill could encourage future requests for similar commemorations. A late-filed amendment by Senator Jones would have added George Floyd to the remembrance language, framing the issue as selective remembrance and pointing to Floyd’s death as another national reckoning. Senator Martin opposed the amendment as unfriendly, and it failed on a roll call vote. The committee then debated SB 194 at length, with supporters describing Kirk as a defender of open debate and opponents saying the bill would legitimize divisive rhetoric. The committee ultimately reported SB 194 favorably, with Senators Berman, Harrell, and Jones voting no, Senator Rodriguez and Chair Simon voting yes, and Chair Calatayud casting the deciding favorable vote. The committee then adjourned after a motion to record Tab 2 in the affirmative was adopted.

Transcript Highlights:

• of the lower paid in our system, and they're being forced to travel to outside parishes to get employment
• judge, whenever he retires and he goes on some of these boards that, you know, are just like another employer
• there's a shortage, but one of the problems I have is with the two-year rule, you know, of post-employment
• there are multiple, the employees for Louisiana School for the Deaf, sexual assault examiners, employment
• House Bill 238 by Representative Zerang provides relative to exceptions for the employment of a former

Bills: HB177, HB210, HB238, HB258, HB307, HB359, HB398, HB661, HB705, HB752, HB858

Keywords: court reporter, official court reporter, courts, judicial system, ethics, post-employment restrictions, cooling-off period, two-year waiting period, rehiring, reemployment, contractual services, former public employee, public employer, Louisiana ethics law, R.S. 42:1121, Act 532, lobbying, public service, statewide officials, compensation

Transcript Highlights:

• Additionally, this legislation allows the fund to adopt an actuarially determined employer contribution
• House Bill 5627 also asks the commission to review how employer contributions are structured across both
• This again is a study to look at establishing employer contribution requirements sufficient to ensure
• For example, El Paso contributes the employee. Contributes 18%.
• The fund is supported by ...by contributions from both the state and participating employers, and includes

Bills: HB886, HB1514, HB2434, HB2688, HB2802, HB3161, HB3221, HB4029, HB4339, HB4591, HB4774, HB4802, HB4853, HB5627, SB1737

Keywords: retirement, supplemental payment, benefits, Employees Retirement System, eligible annuitants, legislation, annuity, service credit, Employees Retirement System of Texas, employee benefits, pension reform, public retirement systems, municipality pensions, firefighters, police officers, retirement age, DROP program, actuarial studies, pension benefits, municipal retirement

Transcript Highlights:

• There's a 2% contribution called the Public Education Employer Contribution, or the PEEC.
• ISDs contribute 2% on the minimum salary schedule.
• Contribution, or PEEC.
• ISDs contribute based on the minimum salary schedule, but we are contributing on employees' full salaries
• So, charter schools contribute 2%, ISDs contribute 2%, and 2% on the minimum salary schedule.

Bills: HB886, HB1514, HB2434, HB2688, HB2802, HB3161, HB3221, HB4029, HB4339, HB4591, HB4774, HB4802, HB4853, HB5627, SB1737

Keywords: retirement, supplemental payment, benefits, Employees Retirement System, eligible annuitants, legislation, annuity, service credit, Employees Retirement System of Texas, employee benefits, pension reform, public retirement systems, municipality pensions, firefighters, police officers, retirement age, DROP program, actuarial studies, pension benefits, municipal retirement

Transcript Highlights:

• to have arisen out of employment as a firefighter.
• supplemental contribution incentive payments to Tier 3 CORP members who participate in the defined contribution
• supplemental contribution incentive payments to Tier 3 Corp members who participate in the defined contribution
• , but the option to add to the defined contribution. the option to add to the defined contribution account
• It doesn't require any employer to do anything unless they want to.

Bills: SB1180, SB1215, SB1270, SB1290, SB1292, SB1294, SB1430, SCR1028

Keywords: income tax, conformity, Arizona Revised Statutes, taxpayer, federal regulations, firefighters, occupational disease, workers compensation, cancer presumption, police officers, hazardous duty, SB1270, Arizona retirement system, public safety personnel, defined contribution plan, correctional officers, corrections officers, retirement contributions, supplemental contributions, retention incentive

Bills: HB293

Keywords: political contributions, legislature, quorum, transparency, election code

Transcript Highlights:

• If they continue to work past that, they would still be getting their check for employment.
• from the employer into the pension because they're locked.
• This bill affects the Oklahoma law enforcement employer retirement system.
• But over time, with the increase in the contributions, it would pay for itself over time.
• That you wouldn't contribute or receive benefits for salary over $90,000.

Bills: HB1784, HB1245, HB1268, HB2116, HB2193, HB2206, HB1739, HB1889, HB1904, HB3172, HB4225, HB4352, HB3625, HB4263

Keywords: education reform, local control, student outcomes, curriculum changes, school funding, retirement, pension, public employees, Oklahoma Public Employees Retirement System, benefits, survivorship, contribution rates, disability retirement, deferred option plan, service credit, contributions, distributions, HB2116, Oklahoma Law Enforcement Retirement System, OLERS

Bills: SB 266, SB 1018, SB 1415, SB 1527, SB 1737, SB 1738, SJR 57

Keywords: tax collection, managed audits, taxpayer rights, dispute resolution, penalty, sales tax exemption, clothing, footwear, school items, economic relief, public retirement systems, pension funding, police benefits, firefighter pensions, municipality contributions, actuarial assumptions, amortization, administrative requirements, judicial retirement, service credit

Bills: SB 266, SB 1018, SB 1415, SB 1527, SB 1737, SB 1738, SJR 57

Keywords: tax collection, managed audits, taxpayer rights, dispute resolution, penalty, sales tax exemption, clothing, footwear, school items, economic relief, public retirement systems, pension funding, police benefits, firefighter pensions, municipality contributions, actuarial assumptions, amortization, administrative requirements, judicial retirement, service credit

Transcript Highlights:

• We have SB 7010 by Senator Mayfield on Roth contribution plans.
• Members, Senate Bill 7010 is the Roth Contribution Plan deferred compensation program.
• Federal tax law allows deferred compensation plans to offer both pre-tax contributions and post-tax Roth
• contributions.
• Services for the state plan and local governmental entities for local plans to allow post-tax contribution

Bills: S7010

Keywords: Roth contributions, deferred compensation, retirement savings, Florida Statutes, tax benefits

Summary: The Senate Committee on Appropriations met to take up SB 7010 by Senator Mayfield, which would authorize Roth post-tax contribution options in state and local deferred compensation plans. The bill was briefly explained, received one appearance in support, had no debate, and was reported favorably by roll call vote. The committee then heard a lengthy presentation from the Governor’s Office of Policy and Budget on the governor’s recommended $117.4 billion “Floridians’ First Budget.” The presentation highlighted major spending areas including education, health care, public safety, transportation, environmental restoration, and economic development. Key proposals included increased FEFP funding for K-12 schools, teacher salary funding, higher education support, Everglades and water quality funding, emergency preparedness reserves, corrections staffing and pay increases, law enforcement recruitment bonuses, cybersecurity, and affordable housing and infrastructure investments. Members asked extensive questions about property tax reserve planning, litigation funding, emergency response fund balances and expenditures, the use of federal reimbursement for the Everglades detention facilities, the animal abuse hotline, Hope Florida, corrections staffing, and the proposed reduction in ADAP eligibility for HIV/AIDS medication assistance. A member of the public also testified at length about concerns that the ADAP changes would harm access to life-saving medications and alleged improper shifting of program funds. Committee members and the presenter acknowledged follow-up questions on several items, but no additional votes or formal actions were taken beyond the favorable report on SB 7010 and adjournment.

Transcript Highlights:

• My name is Evan R., Deputy Commissioner at the Department of Employment and Economic Development.
• Deputy Commissioner at the<00:03:58.920><c> Department</c><00:03:59.200><c> of</c><00:03:59.280><c> Employment
• </c><00:03:59.879><c> Economic</c> the Department of Employment Economic the Department of Employment
• , and that's what the intent of this bill is: to make sure that the 50% that will be the employer side
• and that's what is this intent employers and that's what is this intent of<00:34:27.359><c> this</c>

Bills: HF11

Keywords: Minnesota Paid Leave, paid family and medical leave, family leave, medical leave, implementation delay, premium collection, employer premiums, state payroll tax, workforce, labor, benefits administration, DEED, Department of Employment and Economic Development, employer notice, seasonal employees, private plans, actuarial study, outreach and education, employee rights, reinstatement

Transcript Highlights:

• My name is Evan Row, Deputy Commissioner at the Department of Employment and Economic Development.
• wage detail, a variety of tools for employers on the website, and I think the work is well underway.
• </c><00:03:47.799><c> Economic</c> at the Department of Employment Economic at the Department of Employment
• </c><00:04:20.799><c> wage</c> program including um employer wage program including um employer wage
• As an employer myself, I pay my employees top-notch hourly rates. We do other benefits.

Bills: HF11

Keywords: Minnesota Paid Leave, paid family and medical leave, family leave, medical leave, implementation delay, premium collection, employer premiums, state payroll tax, workforce, labor, benefits administration, DEED, Department of Employment and Economic Development, employer notice, seasonal employees, private plans, actuarial study, outreach and education, employee rights, reinstatement