All Roll Calls
Yes: 190 • No: 1
Sponsored By: Sharon Tomiko Santos (Democratic)
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1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Beginning January 1, 2026, the state deposits 30% of the state sales tax from retail sales at a qualified stadium into the community preservation and development authority account. Deposits are made every quarter, no later than three months after the quarter ends. In 2026, deposits use estimated revenue. Beginning January 1, 2027, the same 30% is deposited and split 50/50 between operating and capital subaccounts. The same 30% rule also applies when state use tax is due on transactions at these facilities. A qualified facility is in a county with a community preservation and development authority and either has at least 68,000 fixed seats in an open-air stadium with 300,000 square feet of related event space, or has at least 47,000 seats with a retractable roof. The law expires January 1, 2037; after that date, these deposits stop.
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Sharon Tomiko Santos
Democratic • House
Chipalo Street
Democratic • House
Davina Duerr
Democratic • House
Ed Orcutt
Republican • House
Gerry Pollet
Democratic • House
Mari Leavitt
Democratic • House
My-Linh Thai
Democratic • House
Nicole Macri
Democratic • House
All Roll Calls
Yes: 190 • No: 1
Senate vote • 3/12/2026
Final Passage without Senate Amendments
Yes: 49 • No: 0
Senate vote • 3/4/2026
3rd Reading & Final Passage as Amended by the Senate
Yes: 47 • No: 1 • Other: 1
House vote • 2/13/2026
3rd Reading & Final Passage
Yes: 94 • No: 0 • Other: 4
Effective date 3/25/2026.
Chapter 217, 2026 Laws.
Governor signed.
Delivered to Governor.
President signed.
Speaker signed.
Passed final passage; yeas, 49; nays, 0; absent, 0; excused, 0.
Senate receded from amendments.
House refuses to concur in Senate amendments. Asks Senate to recede from amendments.
Third reading, passed; yeas, 47; nays, 1; absent, 0; excused, 1.
Rules suspended. Placed on Third Reading.
Committee amendment(s) adopted with no other amendments.
Placed on second reading by Rules Committee.
Minority; without recommendation.
Minority; do not pass.
WM - Majority; do pass with amendment(s).
Passed to Rules Committee for second reading.
First reading, referred to Ways & Means.
Third reading, passed; yeas, 94; nays, 0; absent, 0; excused, 4.
Rules suspended. Placed on Third Reading.
Floor amendment(s) adopted.
1st substitute bill substituted.
Rules Committee relieved of further consideration. Placed on second reading.
Referred to Rules 2 Review.
APP - Executive action taken by committee.
Session Law
3/31/2026
Bill as Passed Legislature
3/12/2026
Engrossed Substitute
2/14/2026
Substitute Bill
2/10/2026
Original Bill
1/20/2025
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