Transcript Highlights:

• A credit is allowed against the state payroll expense tax for any eligible city payroll expense tax paid
• The amount of the credit is equal to the total amount of eligible city payroll expense tax remitted to
• Fifty-one percent of the revenues from the payroll expense tax would be deposited in this account.
• of payroll expenses.
• still going to be paying some portion of your payroll expenses in the guise of the payroll tax behind

Bills: HB2334, HB2140, HB2326, HB2100

Keywords: cash transactions, pennies, currency adjustment, economic impact, consumer protection, tax exemption, governmental transfer, agriculture, land use, property tax, emergency medical services, levies, healthcare funding, local government, taxation, excise tax, large companies, payroll expenses, minimum wage, Well Washington fund

Summary: The committee first heard House Bill 2140, which would exempt land sold or transferred to a governmental entity from the additional tax owed when land is removed from an open space current-use classification in certain circumstances. Staff explained the bill’s current-use tax rules and noted the fiscal impact is expected to be minimal but indeterminate. Representative Lowe said the bill is meant to fix a narrow problem where a county takes a small frontage strip for public purposes and the owner is still charged back taxes; FutureWise testified in support of the intent but asked for language tweaks to ensure the transferred land does not later become incompatible with agricultural or open-space use. The hearing on HB 2140 was then closed. The committee then heard House Bill 2326, which would allow a fire protection district to impose an EMS levy on the portion of its district not already covered by another taxing district’s EMS levy, with voters in the affected area approving it. Fire district and fire chief representatives testified in support, describing situations where a small overlap prevents most residents in a district from voting on or funding EMS service. Opponents argued the bill would add to property tax burdens. Testimony concluded and the hearing was closed. Next, House Bill 2334 was heard, responding to the federal decision to stop minting new pennies by setting rules for rounding cash transactions to the nearest five cents. Staff said rounding would apply only to cash payments and would occur after taxes and fees are included; the fiscal note was described as indeterminate but minimal at the state level, with some implementation costs. Retail and grocery groups generally supported the bill but requested clarifying amendments and protections related to tax obligations, consumer lawsuits, SNAP equal-treatment rules, and local ordinances; other testimony supported the measure as a practical response to the penny’s disappearance. The hearing was then closed. Finally, the committee heard House Bill 2100, a proposed payroll expense tax on large operating companies to fund the new Well Washington Fund for higher education, health care, cash assistance, energy, and housing, with an oversight board and a credit for eligible city payroll taxes. Staff described a substitute narrowing the bill to employers with 250 or more employees and at least $7 million in payroll, with several public-sector and health-related exemptions; the fiscal note projected substantial revenue. Supporters, including labor, poverty, housing, health, and faith advocates, said the bill would help offset federal cuts and protect vulnerable residents. Business, retail, hospitality, construction, and chamber representatives opposed it, warning about job losses, higher costs, and harm to competitiveness. The prime sponsor said the bill is intended as a near-term response to federal funding cuts, and testimony continued with many additional witnesses before the transcript ended.

Transcript Highlights:

• are quite expensive and duplicate other<00:20:15.679><c> information</c><00:20:16.160><c> provided</
• More broadly, for your work in all the different areas. of large expenses such as property of large expenses
• The city gets to take out the operational expenses as well as the routine maintenance expenses.
• </c><01:07:51.119><c> um</c><01:07:51.280><c> as</c> take out the operational expenses um as take out
• And what this amendment would expenses.

Bills: HF3228, HF2441

Keywords: workers' compensation, insurance programs, employee protection, Minnesota statutes, safety regulations, prevailing wage, certified payroll, payroll reporting, construction contracts, public works, project registration, labor standards, contractor compliance, subcontractor reporting, state government, Department of Administration, Commissioner of Labor and Industry, Metropolitan Council, highway construction, public construction

Transcript Highlights:

• reports throughout the life of a payroll reports throughout the life of a project,<00:14:46.680><c>
• </c><00:15:02.040><c> Certified</c><00:15:02.480><c> payroll</c> strengthens oversight.
• Certified payroll strengthens oversight.
• Certified payroll reporting<00:15:03.440><c> is</c><00:15:03.600><c> one</c><00:15:03.720><c> of</c><
• Many contractors already use established payroll systems to meet current requirements.

Bills: HF4364, HF4821, HF4543, HF3945

Keywords: Central and Eastern European Affairs, ethnic council, advisory council, Minnesota state government, immigrant communities, refugees, humanitarian parolees, Ukraine, Poland, Croatia, Hungary, Moldova, Romania, Serbia, Czech Republic, Baltic states, Slovakia, Slovenia, Kosovo, Russia

Bills: HB141, HB161, HB231, HB67

Keywords: HB141, Alabama, state employees, salary deductions, payroll deduction, State Comptroller, membership dues, voluntary contributions, insurance premiums, financial instruments, employee associations, state payroll, Code of Alabama 1975, Section 36-1-4.3, public employees, union dues, benefits administration, payroll withholding, financial products, deferred compensation

Transcript Highlights:

• It allows people to cover costs of expenses associated with their disability from birth to age 26.
• But if family members are deceased and that child is in the care of somebody else, that's an expense,
• You know what the bill does not do, and that is it does not allow payroll deductions from political contributions
• Section 17-75 in the first line, which prohibits organizations from payroll deductions from political

Bills: HB52, HB89, HB141, HB52, HB89, HB141

Keywords: income tax, CHOOSE Act, education funding, ABLE account, tax credits, poverty threshold, legislative funding, HB89, Medicaid, pregnant women, pregnancy, prenatal care, ambulatory prenatal care, presumptive eligibility, temporary Medicaid coverage, Alabama Medicaid Agency, maternal health, low-income women, health coverage, eligibility determination

Bills: HB97, HB455, HB97, HB455

Keywords: absentee ballot, voting, elections, voter registration, electoral process, defective affidavit, voting rights, HB455, Clarke County, coroner, coroner's office, county commission, local act, local legislation, mileage reimbursement, county vehicle, office expenses, operating expenses, retroactive ratification, remedial and curative

Transcript Highlights:

• In addition, some expenses can be paid from interest earnings directly from the trust fund.
• That includes medical and legal expenses to protect the fund or that are incurred in compliance with
• Under this bill, the temporary expansion for administrative expenses is made permanent.
• This bill is a simple and expensive way to do just that.
• And I have to tell you, Senator Conway, health care is very expensive.

Bills: SB5834, SB5835, SB5883, SB5905, SB6151, SB6163, SB6177, SB6173

Keywords: Washington retirement systems, retirement trust funds, interest earnings, public employee retirement system, teachers retirement system, state patrol retirement system, judicial retirement system, judges retirement system, school employees retirement system, public safety employees retirement system, law enforcement officers and firefighters retirement system, PERS, TRS, LERS, legal expenses, medical expenses, administrative expenses, fraud prevention, overpayment recovery, trust fund protection

Summary: The Ways and Means Committee met on January 20, 2026, for public hearings on several Senate bills and to move three bills out of committee. The committee heard first on SB 5834, which would make permanent a temporary expansion allowing retirement system trust funds to pay certain administrative expenses from interest earnings; DRS supported the bill and noted an actuarial note showing an indeterminate impact. The committee then heard SB 5835, which would raise the lump-sum retirement allowance threshold for Plan 2 members to match Plan 3 and allow annual adjustment; DRS described it as a technical consistency change with a small one-time systems cost. Both bills were heard only, with no action taken in the transcript. The committee then entered executive session and moved Substitute SB 5249, Substitute SB 5053, and Substitute SB 5203 without recommendation to the Rules Committee, subject to signatures. Staff summarized 5249 as allowing kit homes for emergency housing, 5053 as allowing certain counties to include school district boundaries when forming a public facilities district, and 5203 as directing state agencies to develop wildlife habitat connectivity strategy and creating related accounts. All three motions passed without recorded opposition. Back in public hearing, the committee heard SB 5883 on SEBB eligibility for school employees in their second school year of employment. Supporters, including labor representatives and individual school workers, said the current two-year look-back causes gaps in coverage and hardship for substitutes and paraeducators; opponents, including school district officials and administrators, argued it would create an unfunded mandate, increase district costs, and add administrative burden. The committee also heard SB 5905, which would exclude certain port workers already covered by federal railroad retirement or collectively bargained pension plans from PERS membership; ports, labor, and DRS supported the bill as a narrow technical fix, and the bill was heard without action. The committee then heard SB 6151, which would create dedicated accounts for Ecology fee revenue related to laboratory accreditation and landfill methane work; Ecology and county representatives supported it as a transparency and reinvestment measure. Finally, the committee heard SB 6163, which would require the Individual and Family Services waiver for developmental disability services to be funded at maintenance level and tied to the caseload forecast. Disability advocates said the bill would stabilize services and reduce wait lists, while the fiscal note discussion indicated increased general fund costs. The committee also heard SB 6177, which would require additional budget information on the LEAP fiscal website, and SB 6173, which would create an Apple Health employer assessment on certain large employers with Medicaid-enrolled workers after federal work requirements take effect. SB 6173 drew strong support from health advocates, labor, and patient groups as a way to protect Medicaid funding, and strong opposition from business, retail, hospitality, and hospital groups, who called it an unfair tax and raised administrative and legal concerns. No votes were taken on the public hearing bills in the transcript, and the meeting ended with a reminder that signature sheets would be held for 24 hours under Senate rules.

Transcript Highlights:

• students in private schools do shy away from these dual enrollment classes because... ...of the extra expense

Bills: SB 49

Keywords: Galveston County, legal expenses, appropriation, litigation, state funding

Summary: The Senate Committee on Education K-16 heard several higher education bills and took public testimony on each. Senate Bill 60 would let public junior college libraries donate outdated, duplicative, or valueless materials instead of treating them as surplus property; no public testimony was offered, and the bill was left pending. Senate Bill 49 would expand performance-tier funding incentives so community colleges are also rewarded for student transfers to private four-year universities; it also received no public testimony and was left pending. Senate Bill 365 would allow higher education institutions to choose a transcript lookback period between 5 and 10 years for adult undergraduates seeking to waive older transcripts. Senator Eckhardt and witness Daniel Arrevalo described how old academic records can block adults from returning to college; the bill was left pending after testimony. Senate Bill 895 would expand the FAST dual-credit program beyond public school students to include eligible private school and homeschool students, with support from the Texas Private Schools Association, the Texas Homeschool Coalition, and a coordinating board witness explaining the funding structure; it too was left pending. Senate Bill 1400 would clarify what counts as a transfer for performance-tier funding by allowing students with 30 or fewer prior university credit hours to still be counted as transfer students when moving from a public junior college to a general academic institution. Former Representative Leighton Schubert testified that the change would address funding losses and better reflect modern student pathways; after testimony, the bill was left pending. The committee then recessed subject to the call of the chair.

Transcript Highlights:

• voluntarily contribute a minimum of 3% of their... contribute a minimum of 3% of their wages through payroll
• employers, who will be responsible for... employers who will be responsible for facilitating the payroll
• ...and also, I should point out, because I knew it was a concern, that the first sentence of the payroll
• the controller shall, according to this code section, which is the law enacted to prohibit AEA from payroll
• I wouldn't think this would be terribly expensive, but I just have some concerns about that.

Bills: SB163, SB173, SB155, HB93, SB163, SB173, SB155, HB93

Keywords: State Auditor, property investigations, negligence, loss report, civil actions, Alabama Retirement Savings Program, state-facilitated retirement savings, auto-IRA, automatic enrollment, payroll deduction IRA, retirement savings access gap, private sector workers, small business retirement plan, portable retirement account, Roth IRA, traditional IRA, life-cycle fund, capital preservation fund, financial literacy, Department of Workforce

Bills: SB 302, SB 1335, SB 1734, SB 1760, SB 1975, SB 2127

Keywords: probate court, statutory judge, reimbursement, court costs, court proceedings, judicial assignments, judge assignment, cost reimbursement, judicial expenses, estate management, statutory requirement, court expenses, estates, inheritance, representative duties, court authority, personal representative, guardianship, incapacitated persons, guardianship fees

Transcript Highlights:

• If you compare the two, it is more expensive to keep them in the NICU unit during the withdrawal versus
• I realize this is an expensive amendment, but the summer Running Start program is vital to students completing
• I know it's expensive, but the return on investment, I think, is real. Senator Trudeau. Thank you.

Bills: SB5998

Keywords: fiscal appropriations, budget, state funding, financial management, operating expenses, 904, all

Transcript Highlights:

• Again, these are mandatory expenses, which came in net at $3.7 billion.
• return to furthering my education, I rely on the support for tuition, transportation, and basic expenses
• I rely on the support for tuition, transportation, and basic expenses.
• this programming statewide, and this will then balloon out into all of our communities as further expense
• It shifts costs to emergency systems, hospitals, and long-term care at a far greater expense.

Bills: SB5998

Keywords: fiscal appropriations, budget, state funding, financial management, operating expenses, 904, all

Transcript Highlights:

• So our team worked very, very diligently to sort of scrub administrative expenses and really drill down
• So our team worked very, very diligently to sort of scrub administrative expenses and really drill down
• One is declining enrollment, and a close second is increasing MSOC expenses, with the expenses not keeping
• I think we're not keeping track of our expenses.
• This is attributable to already minimizing every expense that can be minimized.

Bills: SB5998

Keywords: fiscal appropriations, budget, state funding, financial management, operating expenses, 904, all

Summary: The Senate Ways and Means Committee heard an overview of Governor Ferguson’s 2026 supplemental budget from OFM Director Katie Chapman See. She said the budget was built in response to higher caseloads and inflation, a $390 million revenue decline, federal changes tied to H.R. 1, and a relatively small ending fund balance. The proposal prioritizes core services, affordability, and limited targeted responses to federal policy impacts. It includes about $1.1 billion in new near-general-fund spending, about $800 million in reductions, revenue shifts and tax preference changes, use of other funds, and about $1 billion from the budget stabilization account. She also noted the budget is balanced over two years but not fully over four years. Chapman See highlighted major reductions in child care, long-term care, developmental disabilities, higher education, K-12 support programs, and administrative costs, alongside increases for wildfire preparedness and suppression, health care subsidies, housing-related work, energy assistance, One Washington IT replacement, and some education and public safety items. She also described about $155 million in costs tied to H.R. 1, including SNAP and Medicaid system changes and food assistance impacts, and said the budget would close or modify several tax preferences, including data center and prescription drug wholesaler preferences. In response to questions, she said some spending was classified as “non-mandatory but necessary” based on the governor’s judgment, that Working Connections Child Care reductions would rely on attrition rather than cutting current families, and that the budget assumes future changes to developmental disability eligibility and maintains services for some clients affected by federal immigration-related eligibility losses. Statewide officials and advocates then testified. Commissioner of Public Lands Dave Upthegrove urged full wildfire-prevention funding, saying the governor’s proposal falls short of the legislature’s prior commitment. Secretary of State Steve Hobbs objected to fund sweeps from his office, warning they would hinder cybersecurity and election-related needs. Public testimony on K-12 education was overwhelmingly opposed to the budget’s cuts to transition to kindergarten, local effort assistance, Running Start, and other programs, while some witnesses supported restoring funding for Ninth Grade Success, Graduation Success for foster youth, and homeless student supports. Higher education witnesses from community colleges and universities opposed across-the-board cuts and higher self-insurance costs, warning of reduced course offerings, staffing cuts, and harm to access and workforce training. Several speakers also criticized the proposed shift of Climate Commitment Act funds and urged new progressive revenue, including a millionaire’s tax, to avoid deeper cuts.

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:

• question regarded the impact of this change that perhaps it would force the... we would have some extra expenses

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:

• Members, House Bill 383 provides for the ancillary expenses of state government.
• It appropriates funds for the expenses of the judiciary for fiscal year 2026-2027.
• These funds are authorized to cover expenses of that office.
• These funds are authorized to cover expenses of that office. There are no amendments.
• No, no, it was just additional expenses, ordinary operating expenses, but not salaries.

Bills: HB1, HB312, HB313, HB314, HB383, HB983, HB1126, HCR3

Keywords: state budget, appropriations, education funding, public health, social services, government operations, state institutions, budget, funding, state general fund, local government, fiscal year, economic development, state treasury, emergency response, education, voting technology, sustainability, revenue sharing, fund distribution

Transcript Highlights:

• low and result in thousands of shareholder proposals each year that fail adoption, but are very expensive
• shareholder proposal can cost a company anywhere from $250,000 to $1 million in legal and administrative expenses
• At the expense of local populations.

Bills: HB74, HB175

Keywords: environmental project, public money, political subdivision, greenhouse gas emissions, federal law compliance, renewable energy, water conservation, retroactive child support, child conception, paternity, family law, health care expenses

Bills: SB292, HB351, HB141, HB273, SB292, HB351, HB141, HB273

Keywords: education oversight, subpoena authority, investigation, State Superintendent, school misconduct, ad valorem tax, road funding, local government, referendum, Choctaw County, HB141, Alabama, state employees, salary deductions, payroll deduction, State Comptroller, membership dues, voluntary contributions, insurance premiums, financial instruments

Transcript Highlights:

• enrichment support such as tutoring, special needs services, extended day programs, tuition, and other expenses
• enrichment support such as tutoring, special needs services, extended day programs, tuition, and other expenses
• Policy should not redirect public resources to private tuition at the expense of the public education
• And it cannot provide scholarships for any expense other than the Coverdale list that was described.
• And it cannot provide scholarships for any expense other than the Coverdale list that was described.

Bills: HF3490, HF4040

Keywords: education finance, scholarship-granting organizations, charitable purposes, student scholarships, nonpublic schools, K-12 education, tax credit, advance payment, Minnesota tax law, child education expenses, taxpayer assistance, 1183, house

Transcript Highlights:

• The reductions in revenue estimates require reductions in recurring expenses in the budget proposal.
• to DCFS, $8 million for offender medical expenses incurred by DOC, $3.5 million for various disaster
• This bill appropriates $94.5 million in State General Fund for the expenses of the legislative branch
• The legislative expenses bill provides for the expenses of the House of Representatives, the Senate,
• , including employees' salaries and expenses.

Bills: HB1, HB2, HB3, HB312, HB313, HB314, HB383, HB983, HB1126, HCR3

Keywords: state budget, appropriations, education funding, public health, social services, government operations, state institutions, capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, funding, state general fund, local government, fiscal year