SB99

Create the property tax local effort replacement fund, to reduce certain property taxes, and to increase the rates for certain gross receipts taxes and use taxes.

Introduced·1/20/26
Introduced Text

Establishes a local effort replacement fund to reduce property taxes and increase gross receipts and use taxes.

The bill creates the local effort replacement fund to supplement property tax local effort for school district general funds and special education funds with state revenue. It imposes a tax on various services and goods, including mobile telecommunications services, transportation of passengers, rentals of tangible personal property, and sales of tickets or admissions to places of amusement, athletic contests, or events. The bill also increases the rates for certain gross receipts taxes and use taxes.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
6
RRRRRR
Democratic CaucusRepublican Caucus

Roll Call Votes

Deferred to the 41st legislative day

6 Yea

RRRRRR

1 Nay

R

Calendar

Jan 28

12:00 AM

Senate Taxation Hearing

Jan 23

12:00 AM

Senate Taxation Hearing

History

Jan 28

Senate

Scheduled for hearing

Jan 28

Senate

Taxation Motion to amend, Passed S.J. 5 Amendment 99C

Jan 28

Senate

Taxation Deferred to the 41st legislative day, Passed, YEAS 6, NAYS 1. S.J. 5