b'2025 State Report 2025 Legislative Session Wrap up What Happened? What Didnt: TaxesProperty / Income / Sales Tax Tobacco/vaping/alcoholH40 Income Tax rate reduction - $253 million in tax relief,H244 Vape Directory (sponsored by Altria/RJR) (IPM&CSA reduces income tax rate from 5.695% to 5.3%, Passed HouseSupported / Did not receive a hearing in House Health & 63-7, Passed Senate 27-8, LAW effective 1.1.25 Welfare)H231 Grocery tax credit - increases grocery tax creditH314 Vape Tax (sponsored by Altria/RJR) (IPM&CSA Sup-$120/$140 (over 65) to $155 per person, providing ported / Did not receive a hearing in House Revenue & Taxa-$50 million in tax relief. Passed House 61-6, Passed Senatetion)30-3, LAW effective 1.1.25H304Property Tax Relief & School Facilities FundingTransportation / Vehicles / EVs- $1M property tax relief (50/50 school facilities fund/home- H78 Electronic drivers licensesAuthority to ITD to issue owner property tax relief acct) Passed House 68-0, Passedelectronic ID cards & drivers licenses. Passed House 37-33, Senate 35-0, LAW effective 3.26.25 Held in Senate Transportation cmte. Tobacco / Vaping / AlcoholTaxesH133 Moves tobacco Rules to Statute, Passed House 62-7,H375Local Option Taxation, Provides for sales taxing Passed Senate 35-0, Signed by Govauthority to local units of government, requires description Employmentof services or products subject to the tax, provides for 4 year Unemployment Insurance & Workers Compensation term, and maximum levy rate of 2%. For consideration in 2026 (several bills) session. Sponsor plans community engagement in interim. Transportation / Vehicles / EVsHJR005Local Option Taxation, proposes a constitutional H25 Sales tax, transportation / TECMDiverts additionalamendment that creates the option for counties and municipali-General Fund/Sales tax funds to local government and trans- ties to levy a local sales and use tax. Sponsor plans community portation, $122M to $185M from FY26FY28 and beyond,engagement in interim.Passed House 70-0, Passed Senate 34-0, LAW effective 4.1.25RetailSwipe Fees / SNAPH86 Electric vehicles charge stations, local pre-emption, Passed House 61-9, Passed Senate 28-7, LAW effective 3.11.25 S1055 Electronic payments, taxes & tips exemptEnergy & EnvironmentH70 Plastic bags, regulation / State pre-emption eliminated IDAPA 58.01.24, Rules for Petroleum Release Correction H68 Minimum Wage / State pre-emption eliminatedActionOTS C3034RetailSwipe Fees / SNAP RED indicates IPM&CSA Priority IssuesH109a SNAP Candy and soda exclusion Passed House 38-32, Passed Senate 25-10 LAW effective 7.1.25Upcoming Event Reminders Energy Marketers of America (EMA) The 2026 WPMAEXPO at MGM Board Meeting at NACS, 2025 February 17-19, 2026, look for details to come on possible October 13-14, 2025, Chicago, ILMember Meeting, Las Vegas, NVThe 2025 NACS Show, Las Vegas Convention CenterOctober 14-17, 2025Event Highlights to Come in Fall Issue SWPMA News / Summer 202533'