Video & Transcript : 'Tax Court' :

Page 121 of 500
TX
Transcript Highlights:
  • Supreme Court.
  • Supreme Court.
  • Supreme Court.
  • by a taxing unit if the taxing unit adopts a tax rate that exceeds the voter approval tax rate and subsequently
  • ad valorem tax rate that exceeds the voter approval tax rate or to authorize the issuance of tax bonds
Bills: HB4 , HB4
NH

New Hampshire 2026 Regular Session

House Education Funding (02/13/2026)

Education Funding

Transcript Highlights:
  • >> Go ahead. tax rates and tax impact information on tax rates and tax impact information on warrant<
  • But the court said in the Claremont decision, the local property tax is not a local tax.
  • But the court said the property taxes.
  • </c> state tax. Why is it a state tax? state tax. Why is it a state tax?
  • We have the Supreme property taxes. We have the Supreme Court<04:48:51.840><c> ruling.
Keywords: 1189, house, all
NH

New Hampshire 2026 Regular Session

House Children and Family Law (02/03/2026)

Children and Family Law

Transcript Highlights:
  • And the courts kind of set up, you know, whoever gets the child tax credit, but whoever was paying still
  • If the court does order that a so-called non-custodial parent is entitled to claim a child as a tax dependent
  • Uh, they are court-ordered support for others, 50% of actual employment self-employed income taxes, mandatory
  • > if</c> self-employment tax in Medicare taxes if self-employment tax in Medicare taxes if you're<01:
  • This is a court could on the court.
Keywords: 1189, house, all
WA

Washington 2025-2026 Regular Session

Senate Ways & Means Feb 2nd, 2026

Transcript Highlights:
  • The first is the local sales and use tax for housing and related services. The tax rate is 0.1%.
  • This tax is credited against the state tax.
  • This tax is credited against the state tax.
  • Court, as well as the Superior Court Judges Association, in support of Senate Bill 5868.
  • Both courts are under.
Summary: The committee held a public hearing on a series of housing, education, workforce, and court-related bills. On Substitute Senate Bill 5884, staff described changes to a sales and use tax deferral for redeveloping vacant or underused land into affordable housing, including broader eligible property definitions and lower affordability thresholds in designated areas. Testimony was mixed: builders opposed language they feared could encourage project labor agreements, while Spokane and Kent representatives supported the bill but asked for flexibility on affordability mix requirements. On Senate Bill 6256, which expands a property tax exemption for nonprofit low-income rental housing to include certain co-located community uses during construction and extends the pre-construction exemption period, testimony was strongly supportive from housing nonprofits and local housing partners, with questions focused on clawback provisions. The committee also heard Substitute Senate Bill 6027, which expands allowable uses of local housing and supportive housing sales tax revenue, adjusts a REET exemption timeline, broadens emergency housing definitions, and changes use of the Affordable Housing for All account. County, housing, and nonprofit witnesses said the bill would help preserve housing and services amid federal funding uncertainty, though Snohomish County asked for an amendment to allow rental assistance. Substitute Senate Bill 6018 would revise the Housing Finance Commission’s authority, including direct lending and bond counsel terms; commission staff said it would modernize outdated restrictions and improve financing flexibility. Substitute Senate Bill 6028 would create a revolving loan fund for mixed-income homeownership projects; supporters said it would help smaller infill projects pencil, while staff noted the loans would be subordinate and carry some risk. Later, the committee heard Senate Bill 6275 on the community reinvestment program, which would require periodic plan updates, reporting, and a WSIPP study, while also expressing legislative intent to continue at least $100 million annually in the account. Advocates, workforce groups, legal aid providers, and small business owners testified that the program supports communities harmed by past disinvestment and should be made permanent and more accountable. Substitute Senate Bill 5961 would move the Imagination Library program from DCYF to OSPI; early literacy advocates and local partners supported the transfer as better aligned with school readiness. Substitute Senate Bill 5969 would integrate IEP transition plans with high school and beyond plans, and a prior critic said amendments addressed her concerns. Second Substitute Senate Bill 5292 would shift PFML premium rate-setting to the annual actuarial report and raise the reserve target; labor and industry witnesses supported the change, while a policy group opposed the program’s costs. The committee also heard Senate Bill 5868 to add one superior court judge each in Skagit and Yakima counties. Judges and county officials testified that caseloads, population growth, and backlogs justify the additions, and county leaders said they had already budgeted for their share. Finally, Substitute Senate Bill 5827 would allow service members to use pre-discharge certification to claim veterans’ civil service preference; the sponsor said it would solve a timing problem for transitioning service members. No votes or final committee actions were taken in the transcript, as the meeting consisted of bill briefings and public testimony.
WA

Washington 2025-2026 Regular Session

Senate Ways & Means Mar 9th, 2026

Transcript Highlights:
  • or pay the premiums tax.
  • have been paying B&O tax during this time than not paying B&O tax.
  • This is a new insurance tax after the Supreme Court upheld the current practice.
  • tax of 2%.
  • As you've heard, insurers pay premium taxes in lieu of other taxes.
Summary: The Ways and Means Committee held its last scheduled public hearing of the year on March 9, 2026, taking testimony on House Bill 2487, Substitute House Bill 2689, and Engrossed House Bill 2681. For HB 2487, staff and the Department of Revenue explained that the bill would narrow a B&O tax exemption for insurance-related businesses after a 2024 Supreme Court decision, make several related changes including annuity and assigned risk plan exemptions, adjust the advanced computing surcharge threshold for certain affiliated groups, and allow a penalties-and-interest waiver with a repayment plan. DOR supported the bill as clarifying the original intent and preventing double taxation, while insurers and health plan groups opposed it, arguing it would create higher costs, retroactive tax liability, and uncertainty; consumer and policy groups testified in support, saying it closes a loophole and restores the intended tax structure. Committee members questioned the retroactivity, the number of affected businesses, and the fiscal estimates, and the chair reminded members that amendment requests were due by noon for the next day’s executive session. For Substitute HB 2689, staff described changes to the Working Connections Child Care program that would keep income eligibility at 60% of state median income, reduce future rate-setting from the 85th to the 75th percentile, block enhanced rates for certain cross-region providers, cancel the planned move to enrollment-based prospective payments, revise attendance-based reimbursement to a full month for absences of 10 days or fewer and half-month for longer absences, and require a 65% market survey response rate for validity. The fiscal note projected substantial savings, offset by implementation and staffing costs. SEIU 925 and Head Start representatives supported the simpler House approach to attendance billing but raised concerns about the new survey threshold and the risk of increased audits and provider burden; they also noted an amendment under discussion to address the 2026 survey issue. Committee questions focused on how a full month is defined under the attendance rules. For HB 2681, staff said the bill would raise annual issuance and renewal fees for cannabis producer, processor, and retail licenses by $400, generating about $866,000 per year for the dedicated cannabis account with minimal administrative cost. No one signed up to testify, and the chair closed the hearing without a vote on any of the bills. The chair also thanked committee staff for their work and reiterated that amendments for the heard bills were due by noon that day.
NH

New Hampshire 2025 Regular Session

House Ways and Means (01/28/2025)

Transcript Highlights:
  • Supreme Court, that contemplate, for income tax purposes and other things, that one state can tax the
  • Supreme Court, that contemplate, for income tax purposes and other things, that one state can tax the
  • Supreme Court against Massachusetts during the pandemic with respect to income tax, that got a lot of
  • tax is not a tax um the communications tax is not a tax<03:20:51.520><c> on</c><03:20:51.800><c> internet
  • </c> tax on internet access it is only a tax tax on internet access it is only a tax essentially<03:20
Keywords: 928, house, all
Summary: The committee held a public hearing on HB 135, introduced by Representative Michael Harrington. He said the bill would codify a portion of the New Hampshire Constitution to bar New Hampshire businesses from being required to collect sales or use taxes for other states unless Congress mandates it, arguing that the U.S. Supreme Court’s Wayfair decision created an onerous compliance burden for businesses. He described the patchwork of state and local sales tax rules, thresholds, and product exemptions as extremely complex and said the bill was intended to push the issue back toward Congress and the courts. Members questioned whether the bill’s reference to a “foreign government” would apply to other U.S. states, whether the proposal would conflict with the Supremacy Clause, and whether it would create standing for businesses to challenge Wayfair. Harrington responded that “foreign government” meant any government other than New Hampshire, that he believed the state could challenge the decision in court by passing a law contrary to Wayfair, and that businesses were already being harmed by compliance costs. Some members raised concerns about whether the bill was an unfunded mandate or simply a private compliance burden, and Harrington argued that the state itself would not be collecting the taxes, but businesses would still face recordkeeping and administrative costs. Sam Garland of the Department of Justice then testified. He said the department was not taking a formal position on the bill, but offered technical comments. Garland acknowledged that Wayfair created significant compliance burdens and noted that states have become somewhat more uniform, with all states now having a $100,000 economic nexus threshold, though not all use the 200-transaction threshold and local tax variation remains substantial. He said the department’s concerns were legal, describing the issue as uncharted constitutional territory involving both vertical and horizontal federalism. No vote or final action was taken during the hearing.
NH

New Hampshire 2026 Regular Session

Senate Education Finance (01/28/2026)

Education Finance

Transcript Highlights:
  • And the court court in the first place.
  • </c> uh court order right now. uh court order right now.
  • taxes.
  • opinions, we are raising property court opinions, we are raising property taxes.<00:32:01.840><c> Thank
  • </c> taxes. Thank you. taxes. Thank you. &gt;&gt; Thank<00:32:03.120><c> you.
Keywords: 1191, senate, all
WA

Washington 2025-2026 Regular Session

Senate Floor Session Feb 16th, 2026

Washington Senate Floor Meeting

Transcript Highlights:
  • Last year, the estate tax was increased. This bill simply... ...to the estate tax.
  • our state estate tax was tied to the federal estate tax.
  • federal estate tax.
  • But in those counties, they pay the same taxes for their fuel under cap and tax.
  • them from this tax.
Summary: The Senate considered and passed a series of tax, economic, judicial, education, and health-related bills, often after adopting technical or clarifying amendments. Major measures included Engrossed Senate Bill 6347, which restores recent estate tax changes while preserving last year’s increase in the exclusion amount and inflation adjustment; Substitute Senate Bill 6289, directing the Department of Commerce to create a statewide economic development and competitiveness strategic plan; and Engrossed Substitute Senate Bill 6162, expanding and simplifying senior citizen property tax relief. Senators supporting these bills emphasized tax administration, economic growth, and relief for seniors, while opponents raised concerns about regressivity, revenue losses, and tax shifts to other taxpayers. The chamber also passed bills extending or clarifying tax preferences and fees, including Senate Bill 6244 (extending a hazardous substance tax exemption for agricultural crop protection products), Engrossed Substitute Senate Bill 6113 (technical corrections to Department of Revenue tax law guidance, after removing a disputed section on advertising tax invalidation), Senate Bill 6114 (defining “fixture” and “affixed” for real estate excise tax purposes), Senate Bill 5970 (making a senior citizen center property tax exemption permanent), Senate Bill 5832 (raising the motor vehicle arbitration fee to support the Lemon Law program), and Engrossed Substitute Senate Bill 6262 (expanding the vehicle weight threshold for transportation benefit district fees). Debate on these measures centered on whether they were modest administrative updates or additional burdens on taxpayers and businesses. Several non-tax bills also advanced. Engrossed Substitute Senate Bill 6086 strengthened security for judicial officers and court personnel, with amendments clarifying terminology and adding industrial appeals judges to the definition of judicial officers. Substitute Senate Bill 5961 transferred early literacy programs, including Dolly Parton’s Imagination Library and Reach Out and Read, from DCYF to OSPI. Senate Bill 5868 added one superior court judge each in Skagit and Yakima counties, and Substitute Senate Bill 5923 reclassified a Skagit County hospital as a critical access hospital to improve reimbursement and help it remain viable. The Senate also passed Substitute Senate Bill 5520, revising the Wrongly Convicted Persons Act to improve compensation procedures, despite debate over whether to include civil detention-related claims. Most bills passed by constitutional majorities, with a few recorded nays and one division vote on an amendment; the Senate then adjourned until the next scheduled session.
LA

Louisiana 2026 Regular Session

Civil Law and Procedure Apr 13th, 2026

Civil Law and Procedure

Transcript Highlights:
  • They have no tax base. In members, go. They can't afford it. They have no tax base. In those?
  • They have no tax base. In members, go. They can't afford. They have no tax base. In those?
  • So I just want to be mindful that the court, I think there was some sort of court-approved process.
  • Well, court approval.
  • The court approved—this is the situation. We put... The court approved—this is the situation.
Summary: The committee first considered HB 446 by Rep. Boyer, a constitutional amendment to set eligible dates for local bond and tax elections. Staff said it would amend Article 6, Section 22, could not be done statutorily, and was scheduled for November 3, 2026 to maximize turnout. The committee adopted the 6.8A report and reported the bill without amendments. Members then took up several constitutional amendments and civil law measures, including HB 244 on constitutional conventions, HB 214 on a property tax exemption for rehabilitated blighted or derelict property, HB 514 on an additional senior homestead-style ad valorem exemption, HB 27 on how non-recurring state monies may be applied to retirement system unfunded liabilities, and HB 225 on gubernatorial term limits. HB 244 and HB 225 were amended before being reported, while HB 214, HB 514, and HB 27 were reported favorably without amendments. The committee also adopted SB 127, which allows limited curator donations on behalf of interdicted persons and narrows forced heirship in certain disability-related estate planning situations. The committee approved HB 1043, as amended, to raise the civil jurisdictional amount for the First and Second Parish Courts of Jefferson Parish from $20,000 to $35,000. It also approved HB 473 by substitute on custody and child support, with the substitute preserving language that physical custody should be shared equally unless the court finds that infeasible or not in the child’s best interest. HB 71, which extends certain self-defense liability protections to registered armed private security officers, drew opposition over training and public safety concerns but was reported favorably after a roll call vote of 8 yeas and 1 nay. The committee also advanced HB 1082, which would require the Municipal Police Employees’ Retirement System to sue municipalities in the local parish rather than East Baton Rouge when it is the plaintiff. Supporters said the current venue rule burdens small towns with travel and litigation costs; opponents argued Article 84 provides a consistent statewide venue and that the litigation is largely about municipalities failing to enroll officers properly. Finally, the committee heard extensive testimony on HB 306, which concerns court costs and fees in domestic abuse cases; members worked through a concept amendment to restore “reasonable” attorney’s fees and add court-approved evaluation and expert witness fees, and the discussion continued with testimony about federal grant compliance and victim protections.
WA

Washington 2025-2026 Regular Session

House Appropriations Feb 6th, 2026

Transcript Highlights:
  • district in a manner that reflects the pro rata share of the property tax rate in the prior tax year
  • In addition, the transition from property tax to excise tax is very important.
  • If the court finds that the child is dependent, the court will then order a disposition that includes
  • The court must impose the CVPA unless the defendant provides documentary proof and the court finds on
  • The court may impose an additional surcharge on the penalty assessment of up to $50,000 if the court
Summary: The committee first heard Substitute House Bill 1128, which would create a Child Care Workforce Standards Board within the Department of Labor and Industries to study child care workforce conditions and make recommendations on employment standards. Staff explained that the proposed second substitute narrows the board’s role from setting enforceable standards to making recommendations, with estimated ongoing costs for L&I staffing and smaller costs for board member stipends and possible DCYF support. Supporters, including child care providers, SEIU 925, and labor representatives, said the bill would help address understaffing, low wages, and retention problems; opponents, including child care industry groups and private schools, argued it duplicates existing work, adds bureaucracy, and creates unfunded costs. No vote was taken in the hearing. The committee then heard Second Substitute House Bill 1634, which would direct OSPI and ESDs to develop a technical assistance and training framework to help schools coordinate student behavioral health supports. Staff said the bill aligns with the Washington Thriving Strategic Plan and could largely be implemented with existing work and limited additional costs, though DOH would need some support. Testifiers from behavioral health and school counseling fields described severe youth mental health needs and urged passage, and OSPI said the work is doable with current resources. The committee also heard Substitute House Bill 2636, which would create a public education review advisory council to recommend K-12 policies and funding provisions for JLARC review; staff described JLARC, OSPI, and State Board costs, and no public testimony was offered. The committee next heard House Bill 1316, which would expand the Supporting Students Experiencing Homelessness program so additional university campuses can access funding. The sponsor said the program has strong retention outcomes, and student advocates testified that campuses such as UW Bothell need access to already appropriated funds for emergency aid, food pantries, and case management. Staff then briefed Substitute House Bill 2474, which would allow the Student Achievement Council Tuition Recovery Trust Fund to be used for refunds tied to broader consumer protection violations, with no expected fiscal impact; there was no testimony. The committee also heard Substitute House Bill 2365 on digital equity, which would expand the Broadband Office’s role, revise the digital equity forum, and rename the grant program; supporters emphasized rural access, affordability, and the loss of federal digital equity funding, while staff estimated significant Commerce staffing costs and some additional agency impacts. Finally, the committee heard House Bill 2401, creating a Washington State Boys and Men Commission contingent on non-state funding, with staff outlining OFM startup and fundraising costs and an estimated operating budget if fully funded. Supporters said boys and men face mental health, education, and mentorship gaps and that the commission would improve coordination; the bill drew testimony from rural school leaders, nonprofit advocates, and community members. The committee then heard Substitute House Bill 2475 on language access, which would require the Office of Equity to develop uniform language-access guidelines and a report on interpreter and translator shortages; staff said the office could absorb the work but other agency and local government impacts were uncertain. Substitute House Bill 2517, on permitting for high-capacity transit, would let regional transit authorities apply for permits earlier and streamline land-use processes; Sound Transit and the sponsor said it would speed delivery of major projects, while staff estimated Commerce technical-assistance costs and possible local government impacts. The last bill heard was Substitute House Bill 2145 on the 340B drug pricing program, which would bar manufacturers from restricting contract-pharmacy access and require reporting to DOH; supporters said it protects safety-net providers and patient services, while opponents warned of higher costs for employers, state health plans, and litigation burdens. No final committee action or votes were recorded in the transcript.
NM

New Mexico 2026 Regular Session

Senate Chamber Feb 15th, 2026

New Mexico Senate Floor Meeting

Transcript Highlights:
  • , magistrate court, all the way up to the Supreme Court.
  • Magistrate court, all the way up to the Supreme Court.
  • They would go to a court to get a court order to do that.
  • This is They would go to a court to get a court order to do that.
  • And if it's cheaper to pay the tax, they'll pay the tax.
Summary: The Senate convened with a quorum, opened with prayer and the Pledge, and agreed by unanimous consent to allow cameras on the floor and gallery, excuse several senators, and move to announcements and miscellaneous business. The chamber then adopted a ceremonial resolution honoring Lieutenant Governor Howie Morales for his years of service as Senate president and lieutenant governor, followed by extensive remarks from senators and Governor Michelle Lujan Grisham praising his leadership, fairness, education advocacy, and personal kindness. Morales briefly responded, thanking members, the governor, and his family, and noting he would offer fuller remarks on his final day. After messages from the House were read, the Senate adopted several committee reports. These included favorable action on Senate Memorial 31; House Judiciary Committee substitute for House Bill 70; House Bill 124, referred to Finance; Senate Joint Resolution 6, referred to Judiciary; Senate Joint Resolution 7; House Bills 103, 154, 165, and 285 as amended; and the Finance Committee’s amended report on House Appropriations and Finance Committee substitute for House Bills 2 and 3. The Judiciary Committee also reported Senate Bill 104 as duly enrolled and engrossed, and the body noted that SB 104 had been signed in open session. During personal privilege, Majority Floor Leader Peter Wirth discussed a State Ethics Commission advisory opinion on whether legislators who are attorneys may vote on medical malpractice cap legislation, arguing the issue is governed by Senate rules rather than the Governmental Conduct Act. He said he would continue to disclose his interests and vote under Rule 7-5, and also rejected a newspaper suggestion that he had a conflict in sponsoring a judgeship bill for the First Judicial District Court. The Senate then moved into third reading, beginning with Senate Rules Committee substitute for Senate Bill 264, which Senator Duhigg explained as an election-security measure responding to concerns about federal interference, intimidation, and emergency election disruptions; Senator Nava then spoke in support as a co-sponsor.
AZ

Arizona 2026 Regular Session

01/21/2026 - House Ways & Means

House Ways & Means Committee of Reference

Transcript Highlights:
  • board or the tax court or whatever.
  • They can then go to tax court.
  • If the tax court doesn’t favor them, they can go to the appeals court, and if it doesn’t work, they can
  • And if you want to take it to tax court and spend years doing that, fine. You can do that.
  • And I'm saying if it's so bad, go to tax court. Thank you, Mr. Chair.
Summary: The committee began with member, page, and staff introductions, then heard reminders about public testimony limits and moved to bills. House Bill 2016 would remove late-filing penalties from taxpayers who owe zero tax. The sponsor argued it was a fairness measure that would spare small businesses and individuals from automatic penalties for paperwork only. Members generally supported the bill, though one member noted the Department of Revenue already has waiver authority and another raised a fiscal-impact question. The bill passed 8-1 with a due pass recommendation; the lone no vote said current law already allows case-by-case waivers and that an automatic exemption could weaken compliance. The committee then took up House Bill 2104, which would bar county assessors from reclassifying agricultural property for four years after a taxpayer wins an appeal, unless there is a change in use, split, or ownership. The sponsor and supporters from the cattle and farm/ranch community said some owners repeatedly win appeals only to face the same fight the next year, creating unnecessary cost and instability. County Assessor Eddie Cook, speaking for the county assessors, opposed the bill, saying assessors must protect compliance and fairness, that some owners do not meet ag requirements, and that the State Board of Equalization is not the final avenue because further appeals are available. The State Board’s acting chairman said the board is neutral, receives annual training, and applies the law as written. After extensive debate, the bill passed 5-4 with a due pass recommendation. Finally, the committee heard House Bill 2105, which would require advance notice of certain property inspections and provide inspection reports to property owners. Supporters said the bill would give owners a chance to be present and better understand why agricultural status was denied, helping avoid disputes before appeals. Assessor Cook opposed the measure, saying assessors already send notices, use door hangers and business cards, and can share inspection information on request, but there is no standard inspection report and the added mailing burden would be costly. Members also raised concerns about the lack of an appropriation and the absence of a standardized form. The bill was moved for a due pass recommendation, but the transcript cuts off before the final roll call result is fully shown.
HI

Hawaii 2026 Regular Session

House Chamber Fri May 8, 2026, 10:00AM HST - Day 58

Hawaii House Floor Meeting

Transcript Highlights:
  • court of appeals and now have asked to have it elevated to the Hawaii Supreme Court.
  • Hawaii Supreme Court.
  • Um, we will pass a law to undermine recent court rulings and to bypass a Hawaii Supreme Court ruling
  • So we're adding a new tax bracket to that, and we're also increasing taxes for the top 36%, I think it
  • And with the current makeup of the US Supreme Court, I am makeup of the US Supreme Court, I am makeup
Keywords: 910, house, all
WA

Washington 2025-2026 Regular Session

House Finance Jan 30th, 2026

Transcript Highlights:
  • The tax is in addition to any other B&O tax.
  • Provisions for tax exemptions, tax credits, and tax deductions.
  • B&O, tax.
  • Representative Santos asked about taxpayers who have not paid tax prior to the court ruling and versus
  • The bill is described as a technical clarification to close a tax loophole following a court decision
Summary: The committee heard briefings, sponsor presentations, and public testimony on several finance bills. HB 2038 would impose an additional B&O tax on businesses operating social media platforms beginning in 2027 and create a youth behavioral health account funded by the tax. The sponsor argued the bill would help address youth mental health harms linked to social media and support implementation of the Washington Thriving plan. Supporters in testimony, including youth advocates and some public health voices, said social media contributes to youth anxiety and addiction and that the revenue should be used for behavioral health services. Opponents, including technology and business groups, argued the tax unfairly singles out one sector, could be passed on to consumers, and may violate federal internet tax law. The hearing on HB 2038 was suspended and later reopened for public testimony; no vote was taken. HB 2297 would create tax incentives for grocery stores in underserved communities, including local B&O preferences, a sales tax exemption for security services, a 30-year property tax exemption program, a B&O tax credit, and a B&O exemption for certain locally owned or employee-owned stores. The sponsor and supporters said the bill is intended to preserve and attract grocery stores in food deserts, especially after recent store closures, and to help communities with limited transportation and access to healthy food. County representatives supported the goal but raised concern about the bill’s sales tax exemption and its effect on local revenues. Public testimony was largely supportive, with advocates, local officials, grocers, and residents describing grocery stores as essential community infrastructure. No action was taken. HB 2382 would raise cigarette taxes by $2 per pack, restructure vapor and other tobacco product taxes, and dedicate portions of the revenue to a time-sensitive emergency system, tobacco enforcement, and the foundational public health services account. The sponsor said the bill would generate needed revenue, support cancer research funding, and strengthen public health and enforcement. Supporters said higher tobacco taxes reduce use and help cover long-term health costs, while some public health witnesses supported the revenue but suggested directing more funds to existing tobacco prevention accounts. Opponents from retail and industry groups argued the proposal is regressive, could increase illicit sales and cross-border purchasing, and would hurt small businesses and low-income consumers. The committee also heard HB 2487, a Department of Revenue request bill that would narrow the B&O exemption for insurers to clarify that it applies only to premium income subject to insurance premium tax, and apply the change retroactively to 2019. The sponsor and supporters said the bill closes a loophole created by a recent Supreme Court ruling and preserves tax equity, while insurers and business groups objected to the retroactive application, warning of higher premiums and unfair taxation. Finally, HB 2018 would increase the solid waste tax by 0.5% per year for five years and direct the new revenue to a local government solid waste assistance account for county and city waste management plans. County officials supported the bill as a way to stabilize funding for solid waste systems, and testimony emphasized rising disposal and infrastructure costs. No votes were taken on any of the bills during the hearing.
NH

New Hampshire 2025 Regular Session

House Judiciary (01/15/2025)

Transcript Highlights:
  • court, the Supreme Court.
  • Court and appell Court the sup Supreme Court and all<00:38:07.040><c> three</c><00:38:07.280><c> courts
  • </c> courts and I'm going to go through Court courts and I'm going to go through Court by<00:38:13.240
  • I had the choice of going into Superior Court or through the board of tax and ...
  • Court or through the Board of Tax and Land Appeal for my property appeal.
Keywords: 928, house, all
Summary: The Judiciary Committee met for its first meeting of the new session with opening remarks, member introductions, and a discussion of committee logistics. Members described their backgrounds and priorities, including criminal justice, right-to-know and privacy issues, domestic violence, death-with-dignity legislation, abortion, firearms, landlord-tenant policy, housing, and technology/privacy concerns. The chair noted there were already 34 bills assigned to the committee and expected more, and said the committee would likely continue to have a heavy workload this session. The chair also outlined how the committee would operate: meetings would generally be on Wednesdays, with possible Mondays as needed; hearings would not require a quorum, but executive sessions would; and members were asked to provide updated phone numbers and email addresses, especially cell numbers. He explained that the committee would continue its practice of seating members in a mixed partisan arrangement to encourage communication, and that the new clerk had joined the committee. A significant portion of the meeting focused on procedures for executive sessions and meeting times. The chair said the committee would follow the traditional rule allowing executive sessions on bills heard that day if proper notice was given, but he would avoid taking up controversial matters without full attendance. Members then discussed whether meetings should start at 9, 9:30, or 10 a.m., with concerns raised about long commutes, evening obligations, and winter driving after dark. No formal vote was taken in the portion provided, but the chair indicated he would try to accommodate the committee’s preference while balancing the workload.
WA

Washington 2025-2026 Regular Session

Senate Ways & Means Jan 13th, 2026 at 04:00 pm

Ways & Means

Transcript Highlights:
  • sets of tax preferences for data centers, a sales tax exemption for data centers on construction when
  • Washington State provides two sort of sets of tax preferences for data centers, a sales tax exemption
  • And you might recall it was for the court for recording and archiving the court documents.
  • And you might recall it was for the court for recording the archiving the court documents.
  • And ...the court for recording and archiving the court documents. And we worked with the committee.
Bills: SB5998
Committee: Senate Ways & Means
TX

Texas 89th Regular

Governmental Oversight, Select Jun 4th, 2026

Governmental Oversight, Select

Transcript Highlights:
  • You're right about the sales tax penalty. There's a property tax penalty.
  • Chairman, you're right about the sales tax penalty. There's property tax penalty.
  • You don't get to collect sales taxes or property taxes, even if you did nothing wrong.
  • The number one tax increases that are happening around the state is not state taxes or federal taxes.
  • goes up to the Court of Appeals or the Supreme Court, you know,... ...if it goes up to the Court of
Keywords: 1184, house, all
NH

New Hampshire 2025 Regular Session

House Ways and Means (01/27/2025)

Transcript Highlights:
  • There's also the appellate court, the superior court, the circuit court, and the Administrative Office
  • > also</c><01:32:04.360><c> an</c> court the superior court is also an court the superior court is also
  • The courts are primarily generally funded, and I think most of it comes from property tax revenue, I
  • </c> court and Superior Court having court and Superior Court having discussions<01:48:10.480><c> about
  • profits tax.
Keywords: 1189, house, all
Summary: The meeting featured presentations from the Department of Administrative Services and the Treasury Department on state revenue reporting and unclaimed property. State Comptroller Dana Call explained DAS’s role in compiling statewide revenue reports, including the annual revenue plan set through the budget process and the monthly revenue focus reports that track cash receipts. She noted that unrestricted general fund revenue is about $2 billion annually, while miscellaneous other revenue is a much smaller and less predictable category, averaging roughly $30 million to $32 million a year. She also described two more material internal revenue lines: statewide indirect cost recoveries and post-retirement benefit recoveries, which are billed to agencies and often tied to federal reimbursement rules. Members asked about the interest line in the revenue charts and about how the figures were presented, and Call clarified that the totals were in millions and that the interest item would be explained by the Treasurer. She also explained that the indirect cost and post-retirement recoveries are internal cost allocations that flow back into the unrestricted revenue pool and are reflected in agency budgets as interagency costs. Treasurer Monica Meissner then outlined Treasury Department functions, including bank deposits, statewide disbursements, banking relationships, investments, debt management, compliance, the FONA College Savings Program, the ABLE Plan, scholarship programs, and the abandoned property program. In discussing unclaimed property, she said holders report property after a five-year dormancy period, the state uses automated systems and outreach to locate owners, and claim activity has increased. In fiscal year 2024, the state returned about $12.2 million to citizens through roughly 12,000 claims; over the last 10 years, about $72.6 million has been returned. She also said the state escheated $19.9 million to the general fund and $1.8 million to counties last year, and explained that securities-related proceeds are harder to estimate because they depend on market conditions. No votes or formal actions were taken.
AR

Arkansas 2026 Regular Session

HOUSE RULES Apr 15th, 2026

HOUSE RULES

Transcript Highlights:
  • a federal court.
  • Court system. Yes. Is it an Arkansas court system? It is.
  • What I said was that it would keep it into Arkansas courts, or the federal court, in the court system
  • or federal courts.
  • with the sunset tax.
Committee: All HOUSE RULES
Summary: The committee first considered House Resolution 1016, presented by Rep. Marcus Richmond, which sought permission to file a bill aimed at consumer protection in certain housing arrangements where buyers purchase an interest in an entity rather than the property itself. Richmond said the measure was intended to improve transparency, prevent deceptive real estate practices, and ensure disputes would be handled in Arkansas or federal courts rather than private tribunals. Members raised concerns about overlap with existing law, possible effects on homeowners associations, arbitration clauses, hunting clubs, religious organizations, and the bill’s 25-acre exemption. After discussion, the committee voted down the resolution. House Resolution 1006, by Rep. Bart Schultz, proposed increasing the homestead tax credit by $75, from $600 to $675, using a fund created for property tax relief. Schultz argued the increase was supported by the annual report on the fund and was timely because of higher costs for gas and groceries. Members asked about using special language instead, whether the increase could be made retroactive later, and whether the governor had included it on the call. The committee approved the resolution. The committee then heard House Resolution 1007, presented by Sen. Brian King and Rep. James Eaton, which would have changed how turnback sales tax revenue is distributed to counties, with the first $150 million of sales tax revenue going into a fund for county infrastructure and each county receiving an equal share. Supporters said it would help counties with roads, jails, water, sewer, and other critical needs, while opponents questioned whether taking revenue off the top would harm other state services and whether the issue was urgent enough for a fiscal session. The resolution failed. House Resolution 1008, by Rep. Jim Wooten and Sen. King, sought changes to the LEARNS Act and school choice funding, including performance-based eligibility and reporting requirements. Wooten argued the program was financially unsustainable and that accountability was needed; members questioned whether the proposal would create a larger emergency and whether it should instead be handled through budget language. The resolution failed after a point of order interrupted the closing remarks. Finally, House Resolution 1009, presented by Rep. Ron McNair and Sen. King, aimed to restore local control over crypto mines and data centers, citing concerns about water use, electricity demand, Chinese ownership, and litigation tied to prior legislation. Members questioned whether the issue was truly emergent and whether the resolution was the right vehicle. The resolution failed. House Resolution 1015, by Rep. Howard Beatty, proposed amending the prior IDA bill to address concerns raised by constituents, including board accountability and removing eminent domain authority. Supporters said it would improve the bill before next session, but the resolution also failed. The committee then adjourned.
NH
Transcript Highlights:
  • </c><00:22:23.919><c> was</c> taxed and all of a sudden the tax was taxed and all of a sudden the tax
  • on specifically that we talked about: the business taxes, the rooms and meals tax, and the rent tax.
  • to go individually by rooms and meals tax and rent tax.
  • Uh from the courts. funds coming from? Uh from the courts.
  • Um, which tax? The vape tax.
Keywords: 928, house, all
Summary: The Committee of Conference on HB 1 and HB 2 was called to order, and Legislative Budget Assistant Michael Kaine reviewed the working documents before the committee. He explained the compare report, the detailed change sheet, the HB 1 index, the HB 2 side-by-side, the surplus statement, and a revenue handout, noting that the committee would vote up or down on all detail-change items and that unresolved items on hold would be removed from the final bills. He also identified staff available to answer technical questions and noted that the committee would track the dollar impact of decisions as it proceeded. Members then turned to the revenue outlook, with discussion focused on the gap between the House and Senate budget positions. House members said their budget guidance was based on revenue estimates that were significantly below the governor’s proposal, and they discussed whether additional revenue could close part of the gap. Department of Revenue Administration Commissioner Lindsey Stepp presented updated revenue estimates based on May data, explaining the methodology and the ranges for fiscal years 2025, 2026, and 2027. She said business taxes were the largest source of uncertainty, with estimates reflecting current economic conditions, recent revenue performance, and a range of possible growth rates. Committee members questioned the assumptions behind the business-tax ranges, including why the low and high scenarios were set at 2% and 8% growth. Stepp said the range was based on historical performance and current economic factors such as inflation, tariffs, and business behavior, and she noted that June is a major estimate-payment month for business taxes. Members also discussed recent revenue trends, including the effect of tariffs and the possibility of federal tax policy changes affecting repatriated profits. The commissioner and House members also discussed other revenue sources, including rooms and meals and real estate transfer taxes, with the House side arguing that lower mortgage rates and home prices could increase real estate transfer revenue. No votes were taken in the portion provided, but the committee discussed possible upward adjustments to House revenue assumptions, including increases of roughly $70 million in total based on the updated outlook and additional insurance-related revenue.