Transcript Highlights:

• </c><00:02:26.239><c> Exemp</c> File 39, Long-Term Homeowner Tax Exemp File 39, Long-Term Homeowner Tax
• > one</c> sales and use tax statutes into one sales and use tax statutes into one chapter.<00:03:43.120
• </c> legislature that only included sales tax legislature that only included sales tax statutes<00:05
• ,</c> it's sales tax, it applies to use tax, it's sales tax, it applies to use tax, everything's<00:05
• statute or, sorry, in the use tax statutes that's now being put into the sales tax statutes.

Bills: SF0079, SF0080, SF0039

Keywords: sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, tax exemption, long-term homeowners, property tax, seniors, residential property, 916, all

Bills: SF0039, SF0079, SF0080

Keywords: tax exemption, long-term homeowners, property tax, seniors, residential property, sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, 916, all

Transcript Highlights:

• </c> tax bill. tax bill.
• </c> 2026 tax bill? 2026 tax bill?
• From a compliance standpoint, all just ensuring that our existing tax code is fairly enforced.
• compliance program for the purpose of improving the state's ability to audit and collect taxes on corporations
• </c><00:39:56.480><c> compliance</c> Revenue to implement a tax compliance Revenue to implement a tax

Bills: HF4119, HF3959, HF3792, HF3913, HF3752

Keywords: property tax, renter credits, co-pay, housing affordability, tax relief, homestead, tax refund, Minnesota, tax increase, financial relief, homeowners, AmeriCorps, taxation, individual income tax, living allowances, stipends, national service, tax compliance, revenue, analytics

Transcript Highlights:

• of providing small businesses with greater tax certainty, will simplify filing, and will reduce compliance
• This misalignment complicates tax compliance for businesses. We used to be able to do this.
• This misalignment um complicates tax<01:21:02.880><c> compliance</c><01:21:03.360><c> for</c><01:21:03.600
• </c><01:21:04.880><c> We</c><01:21:05.199><c> used</c> tax compliance for businesses.
• We used tax compliance for businesses.

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:

• </c> tax subsidized. tax subsidized.
• There's no tax here. So you add on the door tax.
• </c> from Tax Foundation. from Tax Foundation.
• </c> and that's in the RV tax. and that's in the RV tax.
• </c> sell it passing on the tax. Okay. sell it passing on the tax. Okay.

Bills: HB2410, HB2235, HB1904, HB2201, HB2349, HB1972, HB2007, HB2385, HB2444, HB2391, HB2575

Keywords: Hawaii Technology Development Corporation, economic diversification, small business, innovation, manufacturing assistance, grants, technology programs, advanced manufacturing, military, community relations, economic development, defense-related programs, workforce development, local business readiness, in-state manufacturing, federal investment, space operations, orbital sustainability, aerospace, space traffic management

Summary: The committee heard testimony on several measures, beginning with HB 2410 relating to the Hawaii Technology Development Corporation. Testifiers from HTDC and the Hawaii Food Industry Association stood on written testimony, and members discussed the funding request, which was described as $1 million each for three programs, for a total of $3 million. The measure appeared to have broad support, with no opposition noted. The committee then took up HB 2235 HD1 on the military and community relations office, where Lori Moore of MACC asked for additional funding to support local businesses and education-to-career initiatives statewide. Members asked about the amount, and the request was identified as $1.3 million total. HB 904 on space operations followed, with three supporters and one opponent, though no substantive testimony was captured beyond the vote counts. HB 2201 on state enterprise zones drew testimony from Georgia Skinner of DBEDT’s Creative Industries division, who said the measure would build on a well-run enterprise zone program and help make Hawaii’s film industry more competitive. Tom Yamashita of the Tax Foundation also provided comments. The committee then considered HB 2349 relating to DCCA and DBEDT coordination; DCCA explained it already provides links and information to DBEDT programs, while DBEDT argued that direct data sharing would allow more proactive outreach. Members raised privacy and cost concerns, and DBEDT said it would consider opt-in collection and acknowledged system changes and possible funding needs. The committee also heard two tax credit bills. HB 1972 HD1, on a caregiver tax credit, received strong support from AARP, the Hawaii Public Health Institute, the Hawaii Children’s Action Network, and others, who described caregivers as an “invisible workforce” and argued the credit would help families keep loved ones at home and reduce financial strain. The Tax Foundation suggested a grant or subsidy program might be more efficient than a tax credit and raised concerns about debarment provisions. HB 20007 HD1, on the household and dependent care services tax credit, also drew strong support from public health and family advocacy groups, who said Hawaii families face some of the nation’s highest child care costs and that the bill would better reflect current expenses; the Tax Foundation again raised technical concerns about complexity and debarment. Members asked about fiscal impacts, and testimony indicated the current credit costs about $6 million, with the bill expected to increase that amount. The committee then moved on to HB 2385 HD1 on housing, where the Deputy Attorney General began presenting written comments on whether the bill limits county authority.

Transcript Highlights:

• So currently, it's already a tax-exempt transaction.
• ... ...and amended the sale and sales tax.
• The second section is for the rental and lease tax.
• your receipts, you will be eligible for a tax credit.
• income tax.

Bills: HB61, HB327, HB253, HB297

Keywords: home school, career and technical education, public schools, K-12 education, enrollment policy, parental leave, state employees, adoption, employee benefits, aircraft tax, aviation tax, sales tax exemption, use tax exemption, lease tax, rental tax, commercial aircraft, air carrier, airline, aircraft parts, maintenance

Transcript Highlights:

• tax rates.
• If you go to Target in Gilbert, you're going to be taxed the Gilbert tax.
• And that was a compliance administrative burden associated with collecting how much sales tax? Mr.
• Scott, so that was your compliance with the sales tax that resulted from Wayfair for collecting and remitting
• So what was the tax, the original tax, and who paid it? Mr. Barnes. Mr.

Bills: HB2143, HB2273, HB2290, HB2373, HB2784, HB2794, HB4037

Keywords: public safety, retirement system, investments, trust fund, board of trustees, financial report, income tax rebate, Pinal County, taxpayer eligibility, state revenue, financial assistance, transaction privilege tax, business location, tangible personal property, shared vehicle, sourcing, income tax, veterans, donations, tax refunds

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• access, fairness, case flow management, and court operations and compliance.
• Judge Villarreal was at 98% non-compliance, if I remember correctly?
• at the retail tax rate.
• It's per barrel we get severance tax revenue.
• If you have increased production, you're bringing in sales tax severance tax revenue.

Bills: SB1211, SB1574, SB2774, SB2873, SB2900, HJR4

Keywords: hydraulic fracturing, sales tax exemption, oil and gas, environmental impact, water reuse, justice, judicial council, centers of excellence, court operations, recognition program, franchise tax, retail trade, tax classification, business regulation, economic impact, SB 2873, Texas Tax Code, electronic filing, e-filing, tax reports

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• most viable option is to allow the city of Litchfield and a dairy processing plant to come into compliance
• That is Geo financing, and that's for $3.75 million because of regulatory compliances by the Minnesota
• most viable option is to allow the city of Litchfield and a dairy processing plant to come into compliance
• phase of negotiations with the Minnesota Pollution Control Agency and have adopted a schedule of compliance
• and to break ground on a new project in order to stay in compliance with the MPCA requirements and be

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

Transcript Highlights:

• So then zero tax is due.
• So then zero tax is due.
• So then zero tax is due.
• So then zero tax is due.
• So then zero tax is due.

Bills: SF0058, SF0061, SF0095, SF0107

Keywords: Indian child welfare, tribal relations, sunset repeal, Wyoming law, child custody, sales tax, motor vehicle, family transfer, tax exemption, Wyoming legislation, driver's license, motor vehicle services, third-party providers, Wyoming, regulatory compliance, registration, license plate, electronic system, State Department of Transportation, county treasurers

Bills: SF0058, SF0061, SF0095, SF0107

Keywords: Indian child welfare, tribal relations, sunset repeal, Wyoming law, child custody, sales tax, motor vehicle, family transfer, tax exemption, Wyoming legislation, driver's license, motor vehicle services, third-party providers, Wyoming, regulatory compliance, registration, license plate, electronic system, State Department of Transportation, county treasurers

Transcript Highlights:

• Otherwise, uh, did we call tax?
• Otherwise, uh, did we call tax? >> Okay, tax is here.
• Otherwise, uh did we call do uh do tax? tax? tax?
• </c> &gt;&gt; Okay, tax is here. We send our comments. &gt;&gt; Okay, tax is here.
• It'll be a general tax. And if harbors. It'll be a general tax.

Bills: HB1709, HB2195, HB2023, HB2031, HB2033, HB1937, HB2586, HB2575, HB2038, HB2030

Keywords: water carriers, transportation, public utility, Department of Transportation, liability, agricultural rates, certificates of convenience, cruise ship, passenger head fee, harbor, capital improvement, funding, environmental impact, active intelligent speed assistance, intelligent speed assistance, speed limiter, speed limiting device, speed governor, vehicle telematics, traffic safety

Summary: The joint committees on Transportation, Labor and Technology, and later Transportation and Economic Development and Tourism, heard several bills. SB 2573 would allow administrative driver’s license revocation hearings to be held by interactive conference technology such as Zoom and permit electronic exchange of evidence. The chief adjudicator for the ADLRO supported it as a non-mandatory option that has worked well since 2021, improving attendance and saving time and money; DOT also supported it. The committees voted to pass SB 2573 with technical, non-substantive amendments. SB 3215 would make permanent the requirement that securing mooring lines at commercial docks be performed by labor subject to collective bargaining by repealing the sunset date in existing harbor safety law. DOT did not submit testimony, and the chair noted support from longshore labor. The committees voted to pass SB 3215 unamended. The committees also heard SB 2693, which authorizes $15 million in general obligation bonds for planning, design, and construction of a 50,000-square-foot aerospace hangar and related facilities at Hilo International Airport. A Phoenix Space executive testified in support, saying Hawaii and Hilo have geographic advantages and that the project could support aerospace investment and jobs; several other organizations and individuals submitted supportive testimony. Committee members questioned whether federal matching funds or airport capacity existed, and DOT said it had no assurance of federal participation and would need to check on capacity and potential users. The hearing then moved to SB 2698, which would create a cruise ship special fund and impose a per-passenger head fee on cruise ships docking in state commercial harbors while repealing the existing cruise ship TAT framework effective January 1, 2026. DOT supported the bill but requested amendments to clarify that the new fee is in addition to existing passenger, port entry, and dockage fees and to raise the fee from $6.50 to $10; DOT said the higher amount would better fund harbor improvements such as shore power. Norwegian Cruise Line Holdings testified in support but said the added fee would significantly increase costs, while a local ship supply business supported the cruise industry and opposed the TAT approach, saying cruise activity benefits local farmers and jobs. No final vote on SB 2698 was taken in the excerpt provided.

Transcript Highlights:

• That portion of the severance tax.
• Is it possible that a lot of people don’t file their taxes personally and Liberty Tax or whoever else
• We have the capacity to put 26 tax returns on the... ...to put 26 tax return or tax donations on the
• tax return.
• rate rather than multiple tax rates.

Bills: HB156, HB474, HB602, HB633, HB852

Keywords: severance tax, parish revenue, constitutional amendment, natural resources, local government funding, HB 474, Act 400, Louisiana income tax, tax refund checkoff, refund donation, alumni association, Grambling University National Alumni Association, Louisiana Tech University Alumni Association, Department of Revenue, Title 47, voluntary contribution, tax return designation, state tax refund, nonprofit donation, higher education

Transcript Highlights:

• They just will not be able to do it at a facility that receives state tax dollars.
• What that is pertaining to is that a tax payer-funded facility is not going to make those referrals.
• It gives counties the option to impose a 1% tax on the retail sale of marijuana.
• The second question I have deals with on the county side who can make the request to raise taxes.
• So, in thinking about tax increases, you know, here in the legislature, for us to approve a tax increase

Bills: HB3057, HB3130, HB3310, HB3314, HB3985, HB4113, HB4486

Keywords: government reporting, information technology, child welfare, environmental policy, state agency compliance, gender transition, minors, health services, punitive damages, parental rights, health care providers, purchasing, compliance, state employees, longevity pay, contract management, marijuana tax, public service impact tax, county funding, voter approval

Transcript Highlights:

• They just will not be able to do it at a facility that receives state tax dollars.
• Everybody that pays taxes in one way, shape, or form is a part of that.
• The second question I have deals with, on the county side, who can make the request to raise taxes.
• So in thinking about tax increases, you know, here in the legislature, for us to approve a tax increase
• Would you also be open to increasing the threshold for citizens to impose a tax on their neighbors to

Bills: HB3057, HB3130, HB3310, HB3314, HB3985, HB4113, HB4486

Keywords: government reporting, information technology, child welfare, environmental policy, state agency compliance, gender transition, minors, health services, punitive damages, parental rights, health care providers, purchasing, compliance, state employees, longevity pay, contract management, marijuana tax, public service impact tax, county funding, voter approval

Summary: The committee opened with prayer and then took up several bills, beginning with HB 3057, a government efficiency cleanup measure that removes more than 50 obsolete statutory report requirements. A member raised a concern that the bill might inadvertently remove language related to a child abuse response team, and the sponsor said that would be corrected before floor consideration. HB 3057 was then approved 14-0 and sent to the floor. Members then debated HB 313, which prohibits state funds from being used for gender reassignment surgeries. The sponsor said the bill is intended to ensure taxpayer dollars are not used for such procedures, while opponents argued it goes beyond funding restrictions and could affect adults, referrals, private conversations, and medical judgment. Supporters framed it as protecting children and public funds. After debate, the bill passed 16-3. The committee also approved HB 4113, clarifying that people with felony convictions regain voting rights after completing incarceration, parole, supervision, and probation, and HB 3310, the Agency Accountability and Budget Transparency Act, both by 15-0 votes. The committee next considered HB 3314, a county-option marijuana public safety impact fee allowing a 15% tax on retail marijuana sales. Questions focused on the 5% petition threshold and who should initiate the tax request, and the sponsor said he was open to changes. The bill passed 12-3. Members then debated HB 3985, which would create a private cause of action against certain large municipalities, mainly in the two largest metro areas, for failing to enforce laws related to issues such as camping, loitering, and panhandling. Opponents said it intrudes on municipal home rule and could raise constitutional issues; supporters said it would encourage cities to enforce their own laws. It also passed 12-3. Finally, the committee approved HB 4486, authorizing a Gold Star Family Memorial Monument funded by the Woody Williams Foundation, after discussion about how it fits with existing veterans memorials at the Capitol. The bill passed 14-0. The chair announced the committee would meet again on Tuesday and then adjourned.

Transcript Highlights:

• The Committee on Finance and Tax will now come to order. Stephanie, please call the roll.
• for the missing middle property tax exemption for one year.
• The bill also expands the availability of data to be considered for the property tax exemption opt-out
• and in the assessment of these taxes.
• This bill updates Florida's property tax exemption...

Bills: S0118, S0450, S0678, S0680, S1074, S1520

Keywords: recreational vehicle parks, special assessments, property tax, occupancy rates, commercial assessment, ad valorem, homestead exemption, disabled veteran, veteran surviving spouse, first responder, line of duty, service-connected death, tax exemption transfer, remarriage, primary residence, Florida Statutes 196.081, property appraiser, local government revenue, surviving spouse tax relief, alcohol distribution

Summary: The Committee on Finance and Tax met with a quorum present and heard several bills, most of them focused on tax policy and property-related exemptions. CS/SB 118 clarified how non-ad valorem special assessments apply to recreational vehicle parks, and an amendment removed a requirement that local governments consider RV park occupancy rates when apportioning assessments. The bill was supported by a Florida Retail Federation representative and was reported favorably. The committee also reported favorably on SB 1520, which modifies Live Local Act property tax exemption provisions by extending the vesting period for the missing middle exemption and expanding the data used for local government opt-outs; SB 678, which reestablishes the framework allowing distributors to deduct unsellable alcohol from monthly excise tax; and CS/SB 680, which creates a sales tax exemption to address double taxation on electricity used at EV charging stations. Each of these bills had support from industry or trade groups, and CS/SB 680 drew comments from Senator Gaetz praising the bill as a solution to prior tax collection confusion. The committee then approved CS/SB 450, which updates property tax exemption rules for surviving spouses of permanently and totally disabled veterans by allowing transfer of a larger portion of the exemption to a new homestead; an amendment raised the transferable amount to up to 120% of the prior exemption. The final bill, CS/SB 1074, was amended to establish uniform rules for rounding cash transactions to the nearest nickel in light of the Federal Reserve’s suspension of penny distribution, while preserving tax calculations and providing liability protections; it also included safeguards for pawn and recycling transactions. All bills considered were reported favorably, Senator Gaetz asked to be recorded as voting yes on all bills, and the committee adjourned without objection.

Transcript Highlights:

• If voters in the impacted taxing district approve a property tax levy lid lift, then the impacted taxing
• of the other taxing districts.
• of the other taxing districts.
• For the purposes of the property tax exemption, the tax statute still has tax exemption, the tax statute
• taxes.

Bills: HB1983, HB1974, HB2334, HB2367, HB2650, HB2655

Keywords: timberland, real estate, excise tax, governmental entities, property taxation, land bank, land banking authority, affordable housing, housing crisis, housing supply, public corporation, public housing authority, nonprofit housing, tax-foreclosed property, blight remediation, redevelopment, anti-displacement, equity, redlining, racial segregation

Summary: House Finance held public hearings on several bills. HB 2451, a substitute bill on local tax increment financing, would add conditions on where increment areas can be designated, require more detailed project analyses and earlier notice/consultation with affected taxing districts, expand dispute resolution steps, and exempt preexisting TIF areas from some changes; cities, ports, and fire/public safety stakeholders testified in support, saying the bill reflects a negotiated compromise and improves protections for impacted districts. HB 2322 would change the alternative jet fuel incentive program from a production-capacity trigger to a date-certain start, add carbon-intensity scoring for fuels outside the Clean Fuels Program, and extend the credits through 2046; supporters said it gives certainty and helps develop sustainable aviation fuel, while an opponent argued the bill subsidizes continued fuel burning and urged reducing flights instead. HB 2590 would exempt limited equity cooperatives from WUCIOA unless they opt in, move and revise the statutory definition of LECs, and let cooperatives set certain resale and return terms in their governing documents; supporters said it removes mismatched legal barriers to affordable homeownership, while members raised concerns about unintended restrictive eligibility rules and asked about fair housing limits. HB 2655 would create a new sales and use tax exemption for certain new data centers in a specific eastern Washington county, conditioned on labor standards, job creation, and sustainability certifications; labor and economic development supporters said it would bring jobs and support related clean-energy projects, while opponents criticized the subsidy and the project labor/community workforce agreement requirements. The committee then took executive action and reported out HB 1983, HB 1974 as amended, HB 2334 as amended, HB 2367, and HB 2650, all with do-pass recommendations; HB 2367’s amendment to remove the emergency clause failed, and the committee adjourned after passing HB 2650 unanimously.

Transcript Highlights:

• Criminal penalties are not meant to punish innocent individuals, but rather to reinforce compliance with
• needs to serve as... lacks the strength it needs to serve as an effective deterrent against non-compliance

Bills: HB105, HB296, HB15, HB264, HB34, HB304, HB146, HB26, HB15, HB34, HB26

Keywords: law enforcement, retirement benefits, Alabama Peace Officers, agency-issued badge, agency-issued pistol, resisting arrest, custody, public safety, Alabama law, traffic infractions, traffic ticket, disposition, criminal contempt, vessel registration, boating fees, state funds, regulatory changes, water safety, compliance, false information

Transcript Highlights:

• Senate Bill 485 by Senator Edmonds provides for the levy of premium tax in the city of St. George.
• This transfers authority over insurance premium tax within the city of St.
• So it clarifies that insurers may only be subject to one local insurance premium tax for the same risk
• It defines insurance premium tax as a municipal license tax imposed on insurers, which is all consistent
• premium taxes, and administer those taxes.

Bills: SB348, SB444, SB485

Keywords: motor vehicles, enforcement, administrative support, law enforcement, private service provider, regulatory compliance, expropriation, public purpose, property rights, compensation, city governance, St. George, insurance premium tax, city of St. George, municipal authority, local taxation, East Baton Rouge Parish, 965, house, all

Transcript Highlights:

• Most of that stuff is taxed when you buy it.
• All those products are going to get taxed when you sell them. It's just another layer of tax.
• tax, including tax on inventory, stands out as a negative factor when businesses consider expanding
• Current law allows a taxing unit to levy an unrestricted interest and sinking property tax rate to generate
• It does permit a taxing entity to adopt an interest and sinking taxing rate higher than the minimum rate

Bills: SB32, SB464, SB996, SB1163, SB1173, SB1277, SB1452, SB1453, SB1548, SB1882, SB1883, SB2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Summary: The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending. The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony. SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.