Transcript Highlights:

• insurance benefits of the potential to receive an overpayment assessment if the worker receives retroactive
• The federal law does that, so the bill essentially aligns with federal law.
• unemployment benefits while they're on strike and the employer, when they come back, pays them their retroactive

Bills: SB6134

Keywords: unemployment insurance, UI benefits, striking workers, strike, labor dispute, retroactive wages, overpayment assessment, overpayment recovery, Employment Security Department, ESD, claimant notice, benefit recoupment, Washington unemployment law, worker notice, federal unemployment tax credit, state unemployment fund, 904, all

Transcript Highlights:

• They said conform to those; let's add those into Arizona tax law.
• And that's why current law requires you to pay taxes... ...as though, not as though you just, well, I
• Current tax law does not say, take that expense that wholly because you paid for it this year.
• Chair, to you then, so SALT is a conformity item via Arizona tax law.
• law changes, if you fail to file because you're evading taxes, you're going to have to pay penalties

Bills: SB1638

Keywords: taxation, income tax, internal revenue code, deductions, tax benefits, retroactive, standard deduction, 1182, all

Transcript Highlights:

• Chairman of the tax committee. Well, thank you, Mr. Chairman of the tax committee.
• </c> Housing Tax Credit, House File 3902. Housing Tax Credit, House File 3902.
• </c><01:15:17.920><c> And</c> the tax omnibus bill. And the tax omnibus bill.
• </c> he's needed in taxes. he's needed in taxes.
• </c> taxes but you're highly wanted in taxes. taxes but you're highly wanted in taxes.

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:

• Louis County to take convey tax rehabilitated homes, and then they would convey them to the city that
• </c><00:28:53.360><c> take</c><00:28:54.000><c> uh</c><00:28:54.159><c> convey</c><00:28:54.600><c> tax
• </c> County to take uh convey tax County to take uh convey tax rehabilitated<00:28:55.840><c> homes</
• Let’s just clean this back up in state law, then it can go up with no issues attached.
• re going to try to provide that for you today, Representative Igo, and other member...” up in state law

Bills: HF110, HF111, HF263, HF105

Keywords: HF110, Adrian Independent School District, Independent School District No. 511, school construction, sales tax exemption, use tax refund, refundable exemption, construction materials, capital improvements, school roofing, playground remodel, retaining walls, plumbing, bathroom remodel, locker room remodel, window replacements, local tax relief, general fund appropriation, Minnesota chapter 297A, retroactive tax refund

Transcript Highlights:

• So simply on our end, the synopsis state sales and use tax, but the use tax code section was not referenced
• </c> don't have to collect sales tax. don't have to collect sales tax.
• ,</c><00:08:19.919><c> but</c> synopsis state sales and use tax, but synopsis state sales and use tax
• </c> commission to look at changing that law commission to look at changing that law to<00:10:22.320>
• </c> committee to to look at changing the law committee to to look at changing the law for<00:10:40.240

Bills: SB125, SB123, SB124, HB38, SB125, SB123, SB124, HB38

Keywords: oyster shell, tax credit, recycling, restaurant, state revenue, environmental benefit, sales tax exemption, seafood, fishing industry, local government, municipal exemption, seagrass restoration, environmental policy, water quality, marine ecosystems, conservation efforts, marine conservation, environmental remediation, coastal ecosystems, state waters

Transcript Highlights:

• can cry the sale in the role of the substitute trustee or trustee, and this list gets shared between law
• as to resolve any remaining confusion and ensure uniformity and clarity of the interpretation of the law
• External debt issued by foreign nations or sovereign debt is typically governed by New York law.
• Again, in the absence of state law to the contrary, the Delaware thresholds apply.
• So you will only be taxed if you actually acquire land within the Port Authority boundary.

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

Transcript Highlights:

• </c><00:35:08.880><c> to</c><00:35:09.119><c> tax</c> would be effective retroactively to tax would be
• The coalition supports efforts to conform state tax law to HR1, the federal tax bill passed in 2025,
• c><00:37:01.920><c> federal</c> conform state tax law to HR1 the federal conform state tax law to HR1
• When Minnesota decouples from federal tax law, businesses are forced to operate under two different tax
• </c> bill would align with Minnesota's tax bill would align with Minnesota's tax law<01:20:41.280><c>

Bills: HF3127, HF3816, HF3814, HF3815, HF3817

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, corporate franchise tax, individual income tax, research expenditures, federal compliance, Minnesota Statutes, income tax, corporate tax, section 179, federal conformity, HF3815, Minnesota taxes, tax conformity, Internal Revenue Code, IRC conformity

Transcript Highlights:

• No, it maintains that provision in the law. So the MRTPs still remain at a lower tax rate? Correct.
• Forcing somebody to pay a 95% tax on product that was already paid for under current tax law is not reasonable
• We card customers and comply with all licensing and tax laws. However, this bill...
• We card customers and comply with all licensing and tax laws.
• We card customers and comply with all licensing and tax laws.

Bills: SB6073, SB6113, SB6116, SB6129, SB6162, SB6114, SB5857

Keywords: SB 6073, LEOFF, Law Enforcement Officers' and Fire Fighters' Retirement System, retirement system, pension, public safety retirement, wildland firefighter, aviation firefighter, wildland fire, forest firefighter, Department of Natural Resources, DNR, firefighter benefits, retirement benefits, service credit, disability retirement, survivor benefits, employer contributions, Washington RCW, public employees

Summary: The Ways and Means Committee held public hearings on several tax and retirement-related bills. Senate Bill 6073 would move eligible Department of Natural Resources wildland and aviation firefighters from PERS into LEOFF 2 prospectively. Committee staff outlined the higher retirement age and benefit costs under LEOFF 2 and noted a small implementation cost and a modest actuarial rate increase. DNR and labor representatives supported the bill, saying the firefighters face significant physical and mental risks and deserve LEOFF coverage; a senator asked about LEOFF board review and was told the bill was requested by DNR, not the board. Senate Bill 6113 was presented as a set of technical and administrative tax-code fixes tied largely to last session’s ESSB 5814, including clarifying taxable retail services, use tax treatment, a transition period for businesses reclassified into retailing B&O, and other corrections. DOR said the bill codifies guidance and is revenue neutral, while several speakers from schools, arts groups, newspapers, broadcasters, and business organizations said some provisions go beyond technical cleanup and would continue or expand unintended consequences from last year’s tax changes. Concerns focused on sales tax treatment of school services, live presentations and rehearsals, and a new section affecting newspaper and broadcaster advertising exemptions if litigation is lost. Some business groups were supportive of the technical fixes but asked for amendments. Senate Bill 6116 would restore the vapor products tax structure for nicotine-containing vapor products, moving them back to the per-milliliter tax and restoring revenue distributions to the Andy Hill Cancer Research account and the Foundational Public Health Services account, retroactive to January 1, 2026. Supporters from public health and the cancer fund said the bill would correct an unintended diversion of revenue and preserve funding, while tobacco-control groups opposed lowering the tax on vapor products, arguing it would weaken public health policy. Retailers and harm-reduction advocates supported the bill, saying the 95% tax created compliance problems, harmed small businesses, and encouraged illicit sales. Senate Bill 6129 proposed a broader overhaul of nicotine and tobacco taxes, including a single 90% tax on nicotine products, a 10% flavor tax, higher cigarette taxes, and new distributions to cancer research and public health accounts. Public health, pediatric, and anti-tobacco groups strongly supported the bill as a way to reduce youth use and raise revenue, while retailers, tobacco businesses, and some consumers opposed it as regressive, harmful to small businesses, and likely to drive sales to illicit or out-of-state markets. Several speakers also raised concerns about tribal consultation, the treatment of menthol and flavored products, and the impact on modified-risk products. The committee also heard briefings and began testimony on Senate Bill 6162, a property tax reform bill that would expand senior and disability property tax relief, increase income thresholds and deductions, and consolidate the state property tax rate.

Transcript Highlights:

• It's also been, um, the state of Florida; they took up a law and passed it to name it the Gulf of America
• It's also been, um, the state of Florida; they took up a law and passed it to name it the Gulf of America
• they</c><00:06:06.160><c> took</c><00:06:06.479><c> up</c><00:06:06.639><c> a</c><00:06:06.800><c> law
• </c> State of Florida, um, they took up a law and passed it to name it the Gulf of America.

Bills: HB2, HB163, SB326, HB17, HB363, HB2, HB163, SB326, HB17, HB363, SB333

Keywords: vaccination, parental consent, minors, medical consent, guardian approval, income tax, research expenditures, economic development, tax deductions, Tax Cuts and Jobs Act, Alabama tax law, sheriff, credit card, debit card, financial procedures, Jackson County, purchasing authority, HB17, Alabama Squat Truck Law, squat truck

Transcript Highlights:

• We could violated the law in the past.
• </c> related to when we had law enforcement. related to when we had law enforcement.
• </c> We lost law enforcement 11 years ago. We lost law enforcement 11 years ago.
• </c><00:08:10.879><c> to</c> ahead of that and pass a state law to ahead of that and pass a state law
• You know, under existing law we have cruelty to animals.

Bills: SB85, SB263, HB277, HB267, SB288, SB85, SB263, HB277, HB267, SB288

Keywords: vaccination exemption, religious exemption, medical exemption, vaccine mandate, testing requirement, public schools, K-12, students, parents, guardians, higher education, college enrollment, university attendance, public institutions of higher education, immunization, religious tenets, sincerely held belief, school health policy, Alabama, AHSAA physical form

Bills: HF919, HF1192, HF212, HF214

Keywords: wastewater, infrastructure, funding, Litchfield, economic development, environmental compliance, Hastings, water treatment, PFAS, nitrates, bonds, capital investment, public health, HF212, Round Lake-Brewster, Independent School District No. 2907, school construction, school building, sales tax exemption, use tax exemption

Bills: SB100, SB122, SB127, HB182, HB275, SB100, SB122, SB127, HB182, HB275

Keywords: property tax, ad valorem tax, real property assessment, assessment cap, county-wide reappraisal, CPI-U, Consumer Price Index, tax assessor, Class II property, Class III property, local government revenue, property tax relief, reappraisal, tax increment district, retroactive tax law, Alabama Code 40-7-2.2, appropriation, education funding, Southern Preparatory Academy, fiscal responsibility

Transcript Highlights:

• to this new law and the time window associated with that.
• even as the window of time changes from one law to the other?
• The bill makes three changes to the law.
• The bill makes three changes to the law.
• A solvency tax might be imposed in 2028, impacting workers and their employers.

Bills: SB6134, SB6136, SB6188

Keywords: unemployment insurance, UI benefits, striking workers, strike, labor dispute, retroactive wages, overpayment assessment, overpayment recovery, Employment Security Department, ESD, claimant notice, benefit recoupment, Washington unemployment law, worker notice, federal unemployment tax credit, state unemployment fund, workers' compensation, industrial insurance, premium rates, rate transparency

Transcript Highlights:

• revenue, and income tax, non-surtax income tax, comprises 60% of our income taxes, right?
• And income tax, non-surtax income tax, comprises 60% of our income taxes, right?
• Whether it's corporate tax, unemployment taxes, tax liability, and taxes are a major and directly comparable
• It generates revenue in other ways through sales tax, meals tax, gas tax, rooms tax, and more.
• The 2017 federal tax reform law included a 20% small business deduction that would exclusively help pass-through

Bills: H5006, H5007

Keywords: tax revenue, state surplus, taxpayer refunds, budget growth, Massachusetts General Laws, income tax, tax reduction, state law, personal income tax, tax rates

Summary: The Special Joint Committee on Initiative Petitions held a public hearing on two proposed ballot initiatives: one to reduce the state personal income tax rate from 5% to 4% over three years, and another to revise the state tax collection cap law (62F) so the cap would be based on the prior year’s actual collections plus wage-and-salary growth and would include surtax revenue. Committee chairs outlined the hearing process and noted that the measures would need additional signatures to qualify for the 2026 ballot if not enacted by the legislature. The committee’s expert witness, Doug Howgate of the Massachusetts Taxpayer Foundation, said the income tax proposal would lower the base rate in stages beginning in 2027 and would ultimately reduce state income tax collections by about $5.4 billion annually when fully implemented. He estimated savings would vary by income level, from a few hundred dollars for lower- and middle-income households to about $10,700 for taxpayers at the surtax threshold. He argued the proposal would improve tax competitiveness but would also require major budget adjustments, likely including reserve use, spending cuts, and possibly new revenue measures; he cited prior downturns and said the state’s rainy day fund is stronger than in past recessions, though spending growth and health care costs remain concerns. On the 62F proposal, he said rebasing the cap to prior-year collections would make refunds more likely, with modeled refunds totaling about $7.9 billion without the surtax and $10.1 billion with it over the last decade, and warned it could reduce stabilization fund deposits and constrain recovery after recessions. Proponents of both petitions, including representatives from Taxpayers for an Affordable Massachusetts, NFIB, Pioneer Institute, and the Mass Opportunity Alliance, argued that Massachusetts faces an affordability and competitiveness crisis and that lower taxes would help families, small businesses, job creation, and outmigration. They said the income tax cut would put about $1,300 a year back into the hands of average families, help pass-through businesses reinvest, and improve the state’s ability to compete with lower-tax states such as North Carolina. Their economist, Rebecca Paxton, presented a model projecting average annual revenue losses of about $680 million during the phase-in and a total net income tax revenue impact of $2 billion to $2.2 billion, while saying long-term revenue growth would be stronger after implementation. The hearing ended with committee questions and a brief dispute over a planned voter testimonial video, which the chairs said was not appropriate for the hearing at that point.

Transcript Highlights:

• 1, 2024. ...making this retroactive to January 1, 2024.
• This is important for tax purposes as we need to get this bill moved and through.
• Chairman, I don't know if you... the amendment's simply the retroactive part.
• This bill would also provide for a retroactive effect.
• Replace line 36 on page two with the following: 2022 and to provide for a retroactive effect.

Bills: HB163

Keywords: income tax, research expenditures, economic development, tax deductions, Tax Cuts and Jobs Act, Alabama tax law, 1136, house, all

Transcript Highlights:

• Whether it's corporate tax, unemployment taxes, tax liability, and taxes are a major and directly comparable
• Whether it's corporate tax, unemployment taxes, tax liability, and taxes are a major and directly comparable
• It generates revenue in other ways through sales tax, meals tax, gas tax, rooms tax, and more.
• The 2017 federal tax reform law included a 20% small business deduction that would exclusively help pass-through
• The Tax Foundation places Massachusetts as number 43 for tax competitiveness, 45 for UI taxes, and 48

Bills: H5006, H5007

Keywords: tax revenue, state surplus, taxpayer refunds, budget growth, Massachusetts General Laws, income tax, tax reduction, state law, personal income tax, tax rates, 1212, all

Bills: SB282, SB282

Keywords: virtual currency, cryptocurrency, tax exemption, state tax law, digital assets, manufactured homes, certificate of title, Alabama Department of Revenue, law amendment, 1999 models, 1136, house, all

Transcript Highlights:

• He spent his 30 years in private practice representing law enforcement and municipality.
• DOC, and it's not directed by law, but rather by rule.
• The retroactive application of this bill, we think, applies to approximately 23 people.
• Existing law already recognizes the developmental differences of youth.
• Federal laws recognize that young people are different.

Bills: SB5873, SB5895, SB5945

Keywords: incarcerated individuals, escorted leaves, criminal justice, rehabilitation, state law, healthcare, incarcerated, extraordinary medical placement, criminal justice reform, medical care, persistent offender, three strikes, resentencing, juvenile conviction, youth offender, juvenile sentencing, life without parole, LWOP, most serious offense, sentencing reform

Summary: The committee began with a Department of Corrections work session focused on agency operations, culture change, and reentry. Secretary Tim Lang highlighted staff safety, the department’s “Washington Way” rehabilitation approach, improved visitation through the Reimagined Visiting Project, expanded community-corrections sanctions, and efforts to reduce contraband and improve treatment. Assistant Secretary Danielle Armbruster described progress on corrections education, transportation support at release, and expanded partial confinement and reentry pathways. Assistant Secretary David Flynn outlined health services modernization, behavioral health standards work with the Department of Health, HIPAA and electronic health record preparation, Medicaid waiver implementation, and budget requests for opioid use disorder treatment, close-custody capacity, and custody staffing relief. The new Office of Correction Ombuds director, Jeremiah Bourgeois, described the office’s limited resources, his intent to prioritize serious complaints, and recent reports and investigations, including a women’s prison use-of-force review that led DOC to adopt all recommended reforms. The committee then heard Senate Bill 5895, which would expand extraordinary medical placement eligibility when DOC cannot meet an incarcerated person’s serious medical needs. Supporters, including family members, Disability Rights Washington, and the League of Women Voters, said the current law is too restrictive and that the bill would provide a humane, medically appropriate alternative for people with serious illness while maintaining public safety. DOC testified that it supports the overall framework but has concerns about how the bill defines “basic medical care needs” and how the agency would determine when care cannot be delivered as required by law. A correctional physician suggested the bill could be improved by extending the prognosis window and using more flexible language. The bill was then heard and public testimony closed. Next, the committee heard Senate Bill 5873 on escorted leaves of absence. The bill would create a new escorted-leave category for reentry and rehabilitative purposes, while also updating family definitions for funeral and bedside visits and retaining existing security and reimbursement requirements. Chair Wilson said the goal is to support a “slow release” and help people practice everyday tasks and community navigation before release. Testimony from the Reentry Council, DOC, and Amend at UCSF supported the bill as consistent with evidence-based reentry practice and international models; DOC noted implementation may require some future resources. The hearing then moved to Senate Bill 5945, which would change the persistent offender statute so only convictions occurring after age 18 count toward a mandatory life sentence and would require resentencing for affected people, including those currently incarcerated. Supporters argued the bill aligns with youth brain-development research and would address racial disparities, while prosecutors and victim advocates opposed it, saying it would reopen painful cases, undermine finality for victims, and create fiscal and workload burdens. Public testimony on that bill continued with both support and opposition.

Transcript Highlights:

• The estate tax reform last year eliminated the tax for small estates.
• , which you voted into law.
• I know we've heard that for estate tax. We've heard that for capital gains tax.
• However, the estate tax...
• Funds from this tax must be used for the following under current law, acquisition, rehabilitation, or

Bills: SB6114, SB6244

Keywords: excise tax, definitions, tax law, taxation, fixtures, affixed, tax exemption, agriculture, hazardous substances, crop protection, warehousing, 904, all

Bills: SB2738

Keywords: tax haven, corporate tax, foreign subsidiaries, income reporting, state revenue, transparency, tax law, penalties, apportionment, economic policy, 912, senate, all

Summary: The meeting reconvened on Senate Bill 2760 during the Tuesday, February 17, 2026 decision-making agenda in Conference Room 229 at the Hawaii State Capitol. The only action discussed was a recommendation to defer action on the measure for one additional day. Members were informed that the committee would reconvene in Room 229 on Wednesday, February 18, 2026, at 10:07 a.m. to consider action on the bill. No vote was taken on the measure at this session. The meeting was then adjourned.