Transcript Highlights:

• and ad valorem tax exemptions.
• to recover lost revenue as a result of those tax exemptions.
• adopting an increased rate for water or sewer utility service on entities that qualify for a sales tax
• or ad valorem tax exemption that is higher than the rate established for other entities that receive
• Thanks to legislation passed in 2012 by this body, the Texas Tax Code allowed landowners to qualify for

Bills: HB630, HB685, HB1318, HB2692

Keywords: outboard motors, certificate of title, vessel regulation, Texas Parks and Wildlife Code, marine documentation, HB 685, municipal utility rates, water rates, sewer rates, local government code, rate discrimination, tax-exempt entities, sales tax exemption, ad valorem tax exemption, nonprofit organizations, charitable organizations, municipal water service, municipal sewer service, utility billing, public utilities

Summary: The Senate Committee on Water, Agriculture, and Rural Affairs met with no quorum at the start, but later reached quorum and took up several bills. House Bill 2692, codifying the San Antonio River Authority’s enabling legislation and making non-substantive modernization changes, received brief supportive testimony from the River Authority and was left pending before later being voted out favorably. House Bill 685, which would prevent municipalities from charging higher water or sewer rates to tax-exempt entities than comparable customers, also drew support and was reported favorably. House Bill 1318, clarifying compensation issues when a municipality decertifies part of a retail water utility’s service area, was heard without opposition and passed out of committee. House Bill 630, exempting certain older outboard motors from title requirements, likewise passed and was placed on the local and uncontested calendar. The committee spent the most time on Senate Bill 2497, relating to filtration systems for certain public drinking water systems. Senator Zaffirini described the bill as a response to ongoing secondary water quality complaints, while TCEQ testified that such contaminants are aesthetic rather than health-based and that the water remains safe to drink if primary standards are met. The Texas Rural Water Association opposed the bill as written, arguing filtration may not solve most water quality problems and could be costly for small systems, while a consumer witness from Floresville supported it and described repeated rate increases and brown water after a filtration system was removed. Members discussed narrowing the bill through a committee substitute and emphasized the need for flexibility and technical expertise; the committee substitute was adopted and the bill was reported favorably, with Senator Kolkhorst later asking to be recorded as voting no. The committee also heard Senate Bill 2850, which would create a pollinator task force to study habitat loss, public education, and best practices for protecting bees and other pollinators. Senator Menendez and invited witness Erica Thompson of Texas BeeWorks highlighted major colony losses and the economic importance of pollinators to Texas agriculture, and Environment Texas and the Texas Beekeepers Association supported the measure. Members discussed monarch butterflies, native grasses, milkweed, and conservation efforts, and the bill was reported favorably and sent to the local and uncontested calendar. After testimony, the committee also voted out several pending items, including House Bill 5560 with a committee substitute addressing water-loss penalties and infrastructure improvements, and then recessed subject to the call of the chair.

Transcript Highlights:

• Usually primarily we think of those as 40124 taxes. of those as 40124 taxes. of those as 40124 taxes.
• school county tax, you're talking about school tax.
• I I tax. Is that accurate? I I tax. Is that accurate?
• taxes and through countywide educational taxes and lodging taxes.
• statewide mandate that taxes collected in Alabama for the benefit of educating in Alabama for the benefit

Bills: HB258, HB324, HB333, SB270, HB258, HB324, HB333, SB270

Keywords: primary election, election calendar, off-presidential year, May primary, second Tuesday in May, fourth Tuesday in May, runoff primary, special primary, presidential primary, election administration, candidate filing, ballot access, political parties, county election officials, state election law, Alabama elections, sheriffs, term of office, Alabama law, local government

Transcript Highlights:

• It's basically regarding the passage of recent exemptions with the use tax.
• We're putting together both the... ...sales tax and the use tax, kind of in the same categories.
• Members of the committee, HB 226 deals with the property tax exemption.
• Well, isn't it, if you get a tax bill, is it to the owner that would be on the deed?
• So, the Alabama Career Discovery program... ...So, the Alabama Career Discovery program is very transformative

Bills: HB205, HB226, HB234

Keywords: sales tax, use tax, exemption, tax conformity, tangible personal property, Alabama Department of Revenue, retail tax, consumer use tax, nonresident, religious publications, church magazines, Bible class materials, Sunday school materials, tax administration, indirect tax, state revenue, HB226, homestead exemption, ad valorem tax, property tax

Transcript Highlights:

• Yes, and if they can contact all these taxing entities or have those taxing entities tell them. and give
• Or allow us your local taxing entity.
• tax increase above the threshold?
• Well, we don't know what the tax rate is going to be because the tax rate should be going down as the
• Is going to property taxes, and then you have additional advocates for lower property taxes.

Bills: HB17, HB23

Keywords: property tax, school funding, enrollment changes, inflation adjustment, tax rate notice, property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support, youth programs, community education, county population threshold, large county, local government revenue, leasehold interest, possessory interest

Transcript Highlights:

• This isn't a tax exemption or a tax rate.
• Special taxing units, which is a defined term in Chapter 26 of the tax code.
• The tax code already provides exemptions for hospitals, jails, and indigent defense.
• Then I asked the tax assessor, what's our tax rate?
• The first is that it will bring consistency and uniformity to the tax code.

Bills: HB17, HB23, SB 10

Keywords: property tax, school funding, enrollment changes, inflation adjustment, tax rate notice, property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support, youth programs, community education, county population threshold, large county, local government revenue, leasehold interest, possessory interest

Transcript Highlights:

• seafood and ask for Alabama Alabama seafood and ask for Alabama Alabama seafood and ask for Alabama
• Section 1, section 9-12-125, code of Alabama 1960 9-12-125, code of Alabama 1960 9-12-125, code of Alabama
• Alabama seafood licensed in Alabama. Alabama seafood licensed in Alabama.
• tax, income tax, any other tax we think about.
• there's tax exempt status with the the Alabama exempt status with the the Alabama exempt status with

Bills: HJR 4, HJR 6, HB 195, HB 13, HB 143, HB 135

Keywords: occupation tax, securities, financial regulation, tax exemption, legislative amendment, capital gains tax, realized gains, unrealized gains, investment income, asset sale, capital assets, wealth tax, estate tax, trust tax, tax limitation, constitutional amendment, Texas Constitution, Article VIII, property tax, sales tax

Transcript Highlights:

• Over half of our state revenue comes from sales taxes, making our tax code one of the most regressive
• A future where we preserve flexibility and fairness in our tax code.
• Obviously, the purpose of this H.A.R. is to ban this tax, this transaction tax.
• or transaction taxes.
• for a fair tax system.

Bills: HJR4, HJR6, HB195, HB 13, HB143, HB135

Keywords: occupation tax, securities, financial regulation, tax exemption, legislative amendment, capital gains tax, realized gains, unrealized gains, investment income, asset sale, capital assets, wealth tax, estate tax, trust tax, tax limitation, constitutional amendment, Texas Constitution, Article VIII, property tax, sales tax

Transcript Highlights:

• HB 202 updates uh the current statute Alabama code 13327 the current statute Alabama code 13327 the current
• statute Alabama code 13327 uh clarifying when an officer has uh clarifying when an officer has uh clarifying
• Um, current code requires change. Um, current code requires change.
• So these statistics Alabama as well. So these statistics Alabama as well.
• I'm the president of the Alabama I'm the president of the Alabama I'm the president of the Alabama Bailbond

Bills: HB265, HB146, SB254, HB202, HB3, HB42, SB18

Keywords: resisting arrest, penalties, criminal justice, law enforcement, public safety, youthful offender, capital murder, victims' rights, SB254, Alabama, statute of limitations, civil procedure, civil action, sex offense, sexual abuse, child sexual abuse, survivor rights, tolling, disability, minor plaintiff

Transcript Highlights:

• Alabama Code Section 17-162 outlines how our state conducts recounts.
• This bill proposes a significantly lower tax rate on heated... significantly lower tax rate on heated
• HB 357 proposes a tax on heated tobacco products at a rate... tax on heated tobacco products at a rate
• Um, if this was taxed at the rate we would be actually advocating for a higher tax on these products.
• It is taxed, and Alabama can enforce the MSA settlement provision.

Bills: HB30, HB263, HB357, HB359, SB60, SB102, HB30

Keywords: elections, post-election audit, election audit, risk-limiting audit, ballot audit, election integrity, voter confidence, Secretary of State, judge of probate, canvassing board, poll watchers, ballot containers, manual tally, recount, county election, statewide election, general election, absentee ballots, provisional ballots, election transparency

Transcript Highlights:

• <00:08:30.879> And uh taxes for the private hospitals.
• And uh taxes for the private hospitals.
• Bill receives a favorable report. uh re the retail sales tax from 6 to uh re the retail sales tax from
• Finance, $34 million from the Alabama Finance, $34 million from the Alabama Energy<00:21:49.520>
• And I think this state of Alabama will benefit from that for years to come.

Bills: SB146, SB143, SB144, SB145, HB224, SB152, SB153, SB154, SB162, SB226, SB146, SB143, SB144, SB145, HB224, SB152, SB153, SB154, SB162, SB226

Keywords: supplemental appropriation, FY2025 budget, general fund, Alabama State Board of Public Accountancy, Unified Judicial System, court automation, advanced technology and data exchange, judiciary funding, transportation debt service, highway bonds, bridge bonds, Alabama Department of Transportation, ALDOT, public highways, federal matching funds, state appropriations, bond principal and interest, special funds, budget amendment, SB143

Transcript Highlights:

• It codifies Governor Ivy's executive order that allows Alabama to participate... ...in the federal tax
• These are federal tax credit scholarships. They give Alabama new authority and opportunity.
• They begin in the tax year 2027. Every Alabama can receive every... 2027.
• Every Alabama can receive every... a dollar-for-dollar federal tax credit of up to $1,700 per person
• We the Alabama Department of Revenue.

Bills: HB342, HB342, HB168, HB220, SB187, SB270, SB265, SB220, SB242, SB277

Keywords: religious instruction, elective credit, released time, public education, school policy, tax credit, scholarship, education funding, financial aid, federal participation, HB168, Alabama, emergency management, local emergency management organization, mutual aid, mutual aid agreement, disaster response, public safety, public health, state emergency management plan

Transcript Highlights:

• receipts by the state of Texas, another $642 million in tax receipts. in local taxing authorities.
• I think you were saying there was a surplus of sales tax.
• Is that we don't have a surplus of property taxes, but we do have a surplus of sales tax.
• I just think the distinction here is that that's excess or surplus sales tax not property tax.
• We implore our legislators to cut back. on the fees, the taxes, the gas tax, the sales tax.

Bills: HB5, HJR3, HB155, HB513, HB5, HB155

Keywords: dementia, research, health care, Texas Institute, grants, medical breakthroughs, oversight, prevention, funding, healthcare, Texas, autopsy, confidentiality, public records, medical examiner, law enforcement, HB 513, surgical smoke, surgical plume, smoke evacuation

Transcript Highlights:

• , utility excise tax.
• it takes excise tax, utility excise tax. it takes excise tax, utility excise tax.
• <00:18:51.679> was receipts tax was receipts tax was in<00:18:52.880> the<00:18:53.000
• for Alabama. for Alabama.
• <00:24:42.920> or know, if you do an Auburn or Alabama or know, if you do an Auburn or Alabama

Bills: HB517, HB98, HB235, HB236, HB237, HB238, HB239, HB240, HB241, HB242, HB565, HB517, HB98, HB235, HB236, HB237, HB238, HB239, HB240, HB241, HB242, HB565, SB380

Keywords: underground damage prevention, one-call notification system, utility locating, excavation safety, dig safe, call before you dig, 811, utility lines, underground utilities, pipeline safety, gas pipeline, electric utility, telecommunications, water utility, wastewater, cable television, locate request, premark, tolerance zone, positive response

Transcript Highlights:

• Local laws code.
• Which religious institutions qualify for sales tax and ad valorem tax exemption.
• Tax exemptions.
• That qualify for a sales tax or ad valorem tax exemption that is higher than the rate established for
• Thanks to legislation passed in 2012 by this body, the Texas tax code allowed landowners to qualify for

Bills: HB630, HB685, HB1318, HB2692

Keywords: outboard motors, certificate of title, vessel regulation, Texas Parks and Wildlife Code, marine documentation, HB 685, municipal utility rates, water rates, sewer rates, local government code, rate discrimination, tax-exempt entities, sales tax exemption, ad valorem tax exemption, nonprofit organizations, charitable organizations, municipal water service, municipal sewer service, utility billing, public utilities

Transcript Highlights:

• Tax increase.
• Tax rates matter.
• taxes were lower.
• My revenues from sales tax exceeded property tax.
• Compared to property taxes? Property taxes are 48% of our general revenue. Revenue sales tax is 27.

Bills: SB9, SB 9

Keywords: property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit, school assessment

Transcript Highlights:

• We have a quorum this morning, and again, welcome to everybody to Finance and Tax.
• We have the gas tax, we have a couple of property tax bills, and we've got another one here that's kind

Bills: HB1428

Keywords: HB 1428, North Dakota sales tax, sales tax exemption, thrift store, nonprofit corporation, 501(c)(3), charitable organization, used clothing, clothing exemption, retail tax, Century Code 57-39.2-04, charity shop, secondhand clothing, taxable events, nonprofit retail, 908, all

Summary: The Finance and Tax Committee met with a quorum and took up House Bill 1482, which would require certain municipal bond elections to be held on primary or general election days rather than at special elections. Senator Rummel walked the committee through a proposed amendment from Representative Wagner that would remove special-election language, align ballot timing requirements, and make related cleanup changes. Members discussed the distinction between constitutional debt limits and the bill’s election-timing requirements, with Senator Powers seeking clarification that the measure did not change levy or bond limits themselves. The committee also discussed whether the amended language would comply with the Secretary of State’s requirements. Chairman Weber and Senator Rummel said they had consulted legislative council and wanted a further check before the bill moved forward, and the chairman said he would hold the bill until that review was complete. The amendment was approved unanimously, 6-0, and the bill as amended was then adopted unanimously, 6-0. After passage, the committee discussed who would carry the bill, eventually settling on Senator Rummel as carrier. The chair also said several other bills, including gas tax and property tax measures, would be held for the time being while the committee waited for developments in the House. The committee announced it would not plan to meet the next day unless called from the floor, and then adjourned.

Transcript Highlights:

• It provides a tax in addition to all other taxes, with the retail sales tax being one of those, and repeals
• all local taxes.
• different... different tax amounts and different taxes in different areas.
• Um, is this tax on top of like my municipality has a 9.75 sales tax?
• We're not touching the sales tax. Sales tax is not touching the sales tax.

Bills: HB227, HB255, HB465, HB472, HB482, HB483, HB526, HB529, HB484

Keywords: firefighter benefits, occupational disease, line of duty, disability pension, death benefits, retirement benefits, hypertension, heart disease, respiratory disease, cancer presumption, HIV, hepatitis, municipal firefighters, state firefighters, fire districts, workers' compensation, public safety employees, post-retirement benefits, benefit eligibility cutoff, occupational illness

Transcript Highlights:

• They have more power than the state of Alabama would have if they want to, so that to me just doesn't
• , does anybody have any other business to bring before the committee for the good of the state of Alabama

Bills: SB45, SB61, SB222, HB385

Keywords: athlete agents, commission, state regulation, Alabama, higher education, athletics, membership diversity, school psychologist, school psychology, interstate compact, licensure compact, license reciprocity, portable license, equivalent license, professional licensing, psychology board, school mental health, student services, educational services, interstate practice

Bills: SB94

Keywords: adoption, adoptive parent, adoptee, minor adoption, adult adoption, Alabama Minor Adoption Code, Alabama Adult Adoption Code, Department of Human Resources, DHR, county department of human resources, putative father registry, paternity, consent, relinquishment, implied consent, notice of adoption, contested adoption, home study, pre-placement investigation, post-placement investigation

Bills: HB610, HB620, HB582, HB610, HB620, HB582

Keywords: state bank, public bank, government funds, financial services, constitutional amendment, tax abatements, international headquarters, publicly traded companies, economic incentives, Alabama tax reform, social-emotional learning, education policy, parental consent, K-12 education, teacher training, student surveys, disciplinary action, automatic renewal, consumer protection, cancellation policy