Video & Transcript Research : 'tax code'

Page 124 of 500
WV
Transcript Highlights:
  • But again, that's old code.
  • And there is specific language in that existing code section, which predates the code section you're
  • This is an older code section.
  • I think this section of code, for whatever reason, we didn't use kind of our traditional code numbering
  • And so this makes it crystal clear in the code. This is what is the will and the... ...the code.
Keywords: 994, senate, all
Summary: The committee met with a quorum, approved the prior minutes, and then considered a series of House bills, with several administrative reminders about floor session and the need to keep testimony focused. House Bill 4169, which expands the list of professionals who may provide the verified mental health certificate needed to petition to regain firearm possession rights, was reported to the full Senate without amendment. House Bill 4364, establishing concurrent jurisdiction with the federal government over certain military lands and related juvenile matters, was amended with technical/title changes and then reported as amended. House Bill 4366, allowing military protective orders to be used as evidence in protective-order proceedings and requiring notice to issuing agencies after arrests, was also amended and reported as amended. The committee then took up House Bill 4415, a strike-and-insert measure increasing penalties for bringing telecommunications devices and other contraband into correctional facilities, expanding the definition of telecommunications device, and adding federal correctional facilities; the strike-and-insert and title amendment were adopted, and the bill was reported as amended. House Bill 4606, which revises bail factors and adds language stating a magistrate may not release a felony defendant on personal recognizance, drew extensive debate and testimony from the House Judiciary chair, court system officials, and advocates. Concerns centered on whether the bill conflicted with existing code, whether magistrates should be barred from PR bonds in felony cases, and the impact on poor defendants and jail populations; an amendment to strike the felony PR-bond prohibition failed, and the bill was reported on a divided vote. House Bill 4610, expanding the Right to Try Act to include patients with life-threatening or severely debilitating illnesses and additional treatment types such as biosimilars and individualized gene therapies, was reported without amendment. House Bill 4552, clarifying that correctional officers are law enforcement officers for purposes of federal concealed-carry protections, received a technical amendment and was reported as amended. House Bill 4625, relating to the real estate transfer tax, was amended to change the valuation calculation and add/clarify exemptions, then reported as amended. House Bill 4755, adding certain offenses to the list of crimes triggering enhanced sentencing for repeat offenders, was reported with a title amendment. House Bill 4842, clarifying that civil remedies for unauthorized disclosure of intimate images apply to sexual extortion and aggravated sexual extortion and establishing joint and several liability, was amended and reported as amended. Finally, House Bill 4850, requiring the State Bar to post free online educational materials about executors and administrators of estates, was amended and reported as amended after discussion about scope, disclaimers, and existing county resources; the committee then recessed for floor session, with two remaining bills postponed.
UT

Utah 2025 Regular Session

Transportation Interim Committee - November 20, 2025

Transportation Interim Committee

Transcript Highlights:
  • Oh, just the Tax Commission. Or is Kurt? I think just the Tax Commission.
  • Oh, just the Tax Commission.
  • So that essentially property tax portion of the registration, that's going to the taxing entity.
  • So these cars are being taxed.
  • Okay, so that’s our definition in code, the defining code that we’re requesting for what recovery means
Keywords: 985, all
NH

New Hampshire 2026 Regular Session

House Ways and Means (01/21/2026)

Ways and Means

Transcript Highlights:
  • Would you say that or would you agree that this bill simplifies tax code administration, reduce business
  • Hearing none, I'd like to call simplifies tax code simplifies tax code administration, administration
  • So essentially, 1597 modernizes New Hampshire's tax code by bringing the state's Section 179 expensing
  • And let me say this, the tax code in this country is so screwed up. It's over a million pages.
  • And let me say this, the tax code in And let me say this, the tax code in this<01:32:27.760> country
Keywords: 1189, house, all
ND

North Dakota 2026 1st Special Session

Government Finance Committee Jun 25th, 2026 at 10:00 am

Government Finance Committee

Transcript Highlights:
  • It's just not through sales tax. Our local match money comes from property tax.
  • Under the Century Code for us, we have adopted the International Fire Code 2021 version.
  • Under the Century Code for us, we have adopted the International Fire Code 2021 version.
  • In addition, the Fire Code Commentary describes the code as a companion fire and life safety code to
  • the Building Code.
Keywords: 908, all
ND

North Dakota 2025-2026 Regular Session

Senate Floor Session Apr 16th, 2025 at 12:30 pm

North Dakota Senate Floor Meeting

Transcript Highlights:
  • That section of code does apply to the Department of Public Instruction.
  • Madam President, the Senate Finance and Tax Committee voted 6-0 on a due pass recommendation.
  • Madam President, the Senate Finance and Tax Committee voted 6-0 on a due pass recommendation.
  • Section 9 relates to the proceedings by the Insurance Commissioner as a general code.
  • relating to a sales tax exemption for fire departments and to provide an effective date.
Keywords: 908, all
Summary: The Senate opened with prayer, the Pledge, a quorum call, and approval of journal corrections. It then handled several House messages, appointing conference committees on Senate Bills 2004 and 2006 and House Bills 1018, 1019, and 1363, and re-referring House Bill 1216 to Appropriations. The chamber also adopted amendments to House Bill 1601, which would have expanded special assistant attorney general authority for certain offices, but the bill failed on final passage after strong opposition centered on preserving the Attorney General’s control and avoiding a solution in search of a problem. A major portion of the day focused on education funding. House Bill 1369 was amended to raise per-pupil aid from 2% and 2% to 3% and 3% and to increase the school construction loan transfer from $75 million to $100 million; supporters said this would help local schools and military base projects, while opponents raised questions about special education placement language and state coordination. The bill passed 44-3. House Bill 1013, the DPI budget, was also amended extensively to adjust staffing, funding sources, grants, meal assistance, teacher training, and other education programs; it passed 45-2. House Bill 2234, dealing with Choice Ready grants, was amended to shift funding away from general funds and toward federal or other sources, but then failed on final passage after the sponsor urged a red vote. The Senate also approved House Bill 1482, restricting bond and indebtedness elections for counties, cities, school districts, and park districts to primary or general election days, and House Bill 1332, creating a value-added agriculture facility incentive program with an emergency clause. House Bill 1010, the Insurance Department budget, passed unanimously after amendments reflecting the merger of the Securities Department into Insurance and adding staff and fee changes, while House Bill 1011, the separate Securities Department budget, failed because its funding was already included in HB 1010. House Bill 1584, a major pharmacy benefit manager reform bill, passed with an enforcement fund and new licensing/enforcement structure despite debate over ERISA and market transparency. In other action, the Senate concurred in House amendments and passed Senate Bills 2226, 2230, 2069, 2082, 2387, 2385, and 2186, with SB 2186 on parenting time interference and a child custody task force passing 27-20 after debate over whether the issue should be left to the courts. Senate Bill 2234, on Choice Ready grants, and Senate Bill 2243, on driver’s license points and traffic penalties, both failed after concurrence motions were adopted but final passage votes were overwhelmingly negative. The chamber also advanced Senate Bill 2291 to conference committee consideration near the end of the transcript.
WV
Transcript Highlights:
  • Current code provides that no provision of the code can be construed to require the disclosure of standards
  • where the hotels and others that pay the taxes are located.
  • This bill amends two sections of code and By July 1, 2032.
  • This bill amends one section of code, 20-2-42, makes some minor code citation format updates, and adds
  • a cross-reference to another code section.
Keywords: 994, senate, all
Summary: The Committee on Government Organization met with a quorum present, approved the minutes, and then considered a series of House bills, most of them related to licensing, local government administration, and agency operations. House Bill 5063 would let county commissions appoint a county commissioner as a voting member of a convention and visitors bureau board, including for multi-county CVBs; it was reported to the full Senate. House Bill 5087 would join the interstate cosmetology licensure compact, allowing licensed cosmetologists to obtain multi-state practice privileges in compact states, and it was also reported. The committee then took up a strike-and-insert amendment for House Bill 4793, which combined provisions affecting barbering/cosmetology apprenticeships and lowered certain age and education requirements; after adopting a Jefferson amendment clarifying the salon training language, the bill was reported as amended. Members next approved a strike-and-insert for House Bill 5638, which clarifies the State Chief Information Security Officer’s duties, changes cyber risk review procedures, and updates references to the Office of Technology head as the chief information officer; it was reported as amended. House Bill 4483, dealing with the Board of Funeral Examiners, was amended to change the effective date for licensee-in-charge requirements and make technical corrections, then reported as amended. House Bill 5653, requested by the Department of Revenue, would expand confidentiality protections to cover audit manuals, guidelines, procedures, algorithms, and related materials to prevent taxpayers from gaming audit selection, and it was reported. House Bill 4452 repeals acreage limits on church property ownership, and House Bill 4801 expands permissible uses of hotel occupancy tax funds to include demolition of unsafe structures and planning or improvement of public property; both were reported. The committee also advanced House Bill 5622, which creates an expedited process for municipalities to conform local election terms and procedures to the state requirement that municipal elections be held with statewide primaries or general elections, and recognizes the Secretary of State as keeper of municipal charter rolls. House Bill 4546 would allow business entities to file reports biennially instead of annually, with higher biennial fees and updated enforcement provisions; its strike-and-insert amendment was adopted and the bill was reported as amended. House Bill 5613 would define and regulate telematics for state fleet vehicles, require reporting on unsafe driving and corrective actions, and include cost-benefit information in annual reports; it was reported. House Bill 5323 would let the Division of Natural Resources adjust license and stamp fees for inflation by removing a prior CPI-based restriction, and House Bill 4819 would revise criminal-record standards for certain non-Chapter 30 occupational licenses, shifting to a direct-relationship standard while preserving existing exclusions for violent sexual offenses; both were reported. The committee then adjourned after closing remarks from the chair and vice chair.
ND

North Dakota 2025-2026 Regular Session

Government Finance Committee Jun 25th, 2026

Transcript Highlights:
  • It's just not through sales tax. Our local match money comes from property tax.
  • Under the Century Code for us, we have adopted the International Fire Code 2021 version.
  • In addition, the Fire Code Commentary describes the code as a companion fire and life safety code to
  • the Building Code.
  • authority to adopt and enforce building code, fire code, those types of things.
Summary: The committee began with roll call, introductions of a new fiscal analyst and a new member, and approval of the March 19 minutes. The first major presentation was from the Office of Management and Budget on the state’s general fund and special fund status through May. OMB reported general fund revenues were running below the legislative forecast by about $76 million, driven largely by weaker individual income tax and sales tax collections, though the projected ending balance remained positive and above the budgeted level. The budget stabilization fund was above its cap and would transfer excess earnings to the general fund, and the legacy fund balance continued to grow. Members also asked about federal funding uncertainty and mineral leasing revenue variability. The committee then reviewed compliance reports and trust fund analyses, followed by discussion of a bill draft for the fixed-route city transportation network study. The draft would create a $15 million general fund grant program with a formula-based distribution to eligible fixed-route transit cities, intended to support operating and capital needs and help match federal transit funds. Transit officials from Minot and Fargo testified in support, explaining local fare and match structures and the difficulty of replacing aging buses and securing federal matching dollars. Several members questioned whether the program should be limited to the current four cities or broadened to future eligible urban areas, and whether local funding sources should be explored further. The committee did not finalize the bill draft at that point and planned to continue discussion at a later meeting. The committee also approved a bill draft repealing obsolete language related to approval of a bi-state authority with South Dakota, after staff explained that no agreements had ever been implemented and the provision appeared outdated. A roll call vote was taken and the motion carried. Later, the Department of Commerce and the Northern Plains UAS Test Site presented updates on uncrewed aircraft systems initiatives, including the Vantis radar data enclave, the drone replacement program, and efforts to build a revenue model for Vantis. Test site officials said FAA approval had been secured for the radar data program, replacement of noncompliant drones was underway, and future revenue could come from state and external users once pricing and intellectual property arrangements are finalized. Members asked about Chinese-made drones, supply chain issues, automation, and how the system would manage beyond-visual-line-of-sight operations. The Department of Corrections and Rehabilitation then presented on the design of a new minimum-security prison and a reentry housing study. Officials said the proposed facility would relocate the minimum-security prison to the penitentiary campus, reduce costs from an earlier estimate, and provide more beds and programming space, with construction potentially beginning in 2027 and opening around 2031. They also described staffing needs, the planned move of women to the New England facility, and possible expansion of men’s housing there. The parole and probation chief described a reentry housing task force studying housing needs for people leaving incarceration, with a goal of developing data-driven recommendations for subsidies and support services; a representative from Protection and Advocacy closed by expressing general support for fixed-route and paratransit funding.
ND

North Dakota 2026 1st Special Session

Government Finance Committee Jun 25th, 2026

Government Finance Committee

Transcript Highlights:
  • It's just not through sales tax. Our local match money comes from property tax.
  • Under the Century Code for us, we have adopted the International Fire Code, 2021 version.
  • Under the Century Code for us, we have adopted the International Fire Code 2021 version.
  • In addition, the Fire Code Commentary describes the code, the fire code, as a companion fire and life
  • safety code to the building code.
Summary: The committee first received a general fund and revenue update from the Office of Management and Budget. Staff reported that the state started the biennium about $176 million above prior estimates, but year-to-date revenues were now running below legislative forecast, mainly due to lower individual income tax and sales tax collections. The budget stabilization fund was above its cap, the legacy fund continued to grow, and oil revenues were slightly above forecast overall. Members also asked about federal funding uncertainty and mineral leasing variability, and OMB said agencies would be asked to address potential federal reductions case by case during budget preparation. The committee then reviewed compliance reports and trust fund analysis materials, followed by a bill draft for a fixed-route city transportation grant program. Testimony from transit officials in Fargo and Minot supported the proposal, saying state aid would help match federal transit funds and support operations, but members raised questions about the funding source, fare structures, and whether the program should be limited to the current four fixed-route cities or allow future eligible cities. Several members asked for more time to study the formula and possible funding options before moving the bill forward. Next, the committee approved a bill draft repealing obsolete language related to a proposed North Dakota-South Dakota bi-state authority. Staff explained the provision had been unused for about 30 years and that existing law likely already allowed joint powers agreements without the specific language. The committee voted to adopt the repeal bill draft. The Department of Commerce and the Northern Plains UAS Test Site then provided an update on uncrewed aircraft system initiatives, including the Vantis radar data enclave, the drone replacement program, and future revenue models. Officials said North Dakota had received FAA approval to operate the radar data pathfinder, had begun replacing non-compliant drones from restricted foreign sources, and was working on phased procurement and cost-recovery plans. Members asked about deadlines, funding, supply-chain issues, and how the system would be used; staff said the federal restrictions were already in effect and that Vantis was being positioned as infrastructure for future beyond-visual-line-of-sight operations. Finally, the Department of Corrections and Rehabilitation presented on the design of a new minimum-security prison and on a reentry housing task force. The new facility is planned for the penitentiary grounds, with a reduced estimated cost of about $263 million, 600 beds initially, possible expansion to 732 beds, and completion projected around 2031 if funded in 2027. The reentry housing task force described a data-driven effort to identify housing needs for people leaving incarceration, with the goal of reducing homelessness and recidivism through targeted housing support and possible subsidies. Members asked about staffing, site selection, housing duration, and whether employment and transportation needs would be included in the assessment.
TX

Texas 89th 2nd C.S.

Land & Resource Management Apr 10th, 2025

Land & Resource Management

Transcript Highlights:
  • A mud board issues a tax, a property tax, and they say, in the city of Fay, that is the 2nd highest portion
  • of the property tax.
  • rate, what the assumption of tax rate is.
  • On the tax rate and how the tax rate is set, the tax rate is a senior is a significant burden on the
  • the tax rate.
CA
Transcript Highlights:
  • and Insurance Code to the Business and Professions Code.
  • and Insurance Code to the Business and Professions Code.
  • provisions from the Health and Safety Code and the Insurance Code to the Business and Professions Code
  • provisions from the health and safety code and the insurance code to the business and professions code
  • They pay taxes. Some might say too many taxes, but they're paying taxes.
Summary: The Assembly Business and Professions Committee heard several measures, including SB 402 by Senator Valadares, which would move existing qualification requirements for qualified autism service providers and related professionals from the Health and Safety Code and Insurance Code into the Business and Professions Code without changing the standards. Supporters said it was a technical cleanup that would improve consistency and legislative oversight, while an opponent argued the bill was unnecessary and could create access issues; another witness urged inclusion of the QABA credentialing board. The committee approved SB 402 on a due pass motion to the Committee on Health. The committee also heard SB 378 by Senator Wiener, aimed at online platforms that facilitate sales of illicit cannabis and intoxicating hemp products. Supporters, including labor, local government, and cannabis industry representatives, said the bill would help protect consumers, minors, legal businesses, and tax revenue by creating accountability for online marketplaces. Opponents from the hemp industry and TechNet argued the bill was overly broad, could sweep in legitimate platforms and payment services, and should better distinguish bad actors from compliant hemp businesses; members discussed implementation, enforcement through a private right of action, and coordination with AB 8. The committee passed SB 378 to the Committee on Privacy and Consumer Protection. Senator Arreguín presented SB 779, which would establish minimum enforcement fines for Contractors State License Board citations where minimums are currently very low or absent, and would raise the board’s reserve cap from six months to 12 months. The sponsor said the changes would better match penalties to violations and help support consumer protection and board operations during economic downturns. There was no opposition, and the committee approved SB 779 as amended to the Committee on Appropriations. The committee also approved the consent calendar, which included SB 344 and AB 652, both sent to Appropriations. SB 508 was not heard because it had been pulled by the author.
WV

West Virginia 2026 Regular Session

WV Senate Government Organization Committee in Session Mar 10th, 2026 at 09:03 am

Government Organization

Transcript Highlights:
  • Current code provides that no provision of the code can be construed to require the disclosure of standards
  • We remove the restrictions, and churches' property is not taxed, so yes.
  • where hotels and others that pay the taxes are located.
  • This bill amends one section of code, 20-2-42, makes some minor code citation format updates, and adds
  • a cross-reference to another code section.
Keywords: 994, senate, all
Summary: The Committee on Government Organization met to approve minutes and then considered a series of House bills, most of which were reported to the full Senate with recommendations that they do pass. House Bill 5063 would let county commissions appoint county commissioners as voting members of convention and visitors bureau boards, including for multi-county CVBs. House Bill 5087 would enact the interstate cosmetology licensure compact, allowing multi-state practice for licensed cosmetologists in member states and authorizing criminal history checks. House Bill 5638 would clarify the State Chief Information Security Officer’s duties, shift cybersecurity oversight to annual program reviews, and add software licensing protections; it was amended and reported. House Bill 4483, concerning funeral directors and funeral establishments, was amended only to change an effective date and make technical corrections before being reported. House Bill 5653 would expand confidentiality for Department of Revenue audit-related materials to prevent taxpayers from gaming audit selection, and House Bill 4452 would repeal church acreage limits in state code after discussion of constitutional concerns and current practice. House Bill 4801 would expand permissible uses of hotel occupancy tax revenues for demolition of unsafe structures and property planning or improvements, and House Bill 5622 would create an expedited process for municipalities to conform election terms and charter provisions to the requirement that local elections coincide with state elections. The committee also adopted a strike-and-insert amendment for House Bill 4546, which allows business entities to file reports biennially instead of annually, extends the correction period for deficient reports, and adjusts fees and enforcement provisions; the amendment removed a conflicting section and made technical corrections. House Bill 5613 would define and expand the use of telematics in fleet management, require related reporting and rulemaking, and include a cost-benefit analysis in the division’s annual report. House Bill 5323 would let the Division of Natural Resources adjust license and stamp fees for inflation by removing a prior CPI-based prohibition. House Bill 4819 would revise how criminal records are considered for certain non-Chapter 30 licenses, shifting to a “directly related” standard while preserving existing exclusions for violent sexual offenses; members discussed that point before reporting the bill. The committee adopted all amendments presented, reported the bills, and then adjourned after closing remarks from the chair and vice chair.
KY
Transcript Highlights:
  • . taxes. taxes.
  • And two, how is Kentucky's tax code reflect, if at all, the change of the federal code?
  • And two, how is Kentucky's tax code reflect, if at all, the change of the federal code?
  • depreciation tax rates or tax tax depreciation tax rates or tax tax appreciation<01:20:21.280>
  • <01:20:55.280> code things and two how is Kucky's tax code things and two how is Kucky's tax
Keywords: 958, all
Summary: The meeting focused on reaching consensus on official Kentucky revenue estimates for fiscal years 2026 through 2028, using updated S&P Global economic forecasts compared with the September presentation. Staff explained that the updated forecast relied partly on alternative data because of the federal government shutdown, and they walked through changes in national and Kentucky economic assumptions across control, optimistic, and pessimistic scenarios. The control forecast was described as slightly more optimistic in the near term but more cautious in fiscal 2027 and 2028, with GDP growth revised up for the current year and down somewhat in the outer years. The pessimistic scenario now assumed a two-quarter recession beginning in the current quarter, while the optimistic scenario was given a higher probability weight than before. The presenters highlighted several Kentucky-relevant variables that changed since September, including weaker manufacturing employment, weaker housing starts, weaker consumer sentiment, and lower expected non-farm employment in fiscal 2026. At the same time, wage and salary disbursements were revised upward in fiscal 2027, reflecting higher disposable income from tax changes, and real consumer spending was expected to be stronger in the near term. They also discussed assumptions about tariffs, business profits, the Federal Reserve, unemployment, oil prices, retail sales, vehicle sales, exports, and consumer sentiment, noting that some indicators were little changed while others shifted materially. Consumer sentiment was attributed to affordability concerns, tariff impacts, and a general sense of malaise, but was expected to improve in later years from a low base. Members asked follow-up questions about why the forecast worsened in later years and about the consumer sentiment assumptions. Staff responded that the forecast assumed larger take-home pay and refunds from tax withholding changes, along with some easing of tariff effects, which they believed would help offset a negative wealth effect from stock market declines. They also noted that S&P Global’s December forecast, which had already been published, was essentially consistent with the presentation and that the firm believed its earlier assumptions had tracked recent data well. No vote or final action was recorded in the portion provided, but the discussion was aimed at settling the revenue estimates that will underpin the upcoming branch budget bills.
AL

Alabama 2025 Regular Session

Alabama Senate Apr 17th, 2025

Alabama Senate Floor Meeting

Transcript Highlights:
  • code of Alabama 1975 and section 28113 code of Alabama 1975 and section 28113 code of Alabama 1975 as
  • Now we sent taxes. They sent a taxes. They sent a taxes. They sent a Mercedes.
  • of Alabama to levy an excise tax code of Alabama to levy an excise tax code of Alabama to levy an excise
  • distribution of tax distribution of tax revenue.
  • codes. currently authorized in state codes.
Keywords: 920, all
TX

Texas 89th 2nd C.S.

Ways & Means Apr 14th, 2025

Ways & Means

Transcript Highlights:
  • Currently, the tax code, Subchapter E, Section 152, lists agriculture and timber vehicles as tax-exempt
  • This bill would add the City of Monahans to Section 351.0066(a) of the Texas Tax Code.
  • HB 3500 adds Bastrop to Section 351.157 of the Tax Code.
  • Braggle said the issue is a venue tax issue under Chapter 334 of the Local Government Code.
  • Currently, provisions in the Local Government Code and Tax Code, specifically Sections 334.0082 and 351.001
Summary: The committee heard a long series of bills, most of them expanding or adjusting hotel occupancy tax or qualified hotel project authority for specific local governments. Measures discussed included HB 2404 for Childress County; HB 3066 for Allen’s Kalahari resort project; HB 4682 for Plano; HB 4683 for Anna; HB 3076 creating a project finance zone in Frisco; HB 3567 for Wichita County; HB 3715 for McAllen; HB 1039 for Alpine; HB 3182 for Burleson; HB 4926 for Grimes County; HB 4222 for Victoria County; HB 3377 for Katy; HB 4659 for Addison; HB 3241 for Georgetown; HB 4098 for Taylor; HB 3178 for Kerr County; HB 3179 for Mason County; HB 2289 for New Braunfels; HB 4412 for Kermit; HB 5165 for Monahans; HB 3500 for Bastrop; and HB 3169 for Carrollton. In each case, authors and local officials described tourism, convention, hotel, airport, or mixed-use development needs and argued the bills would help attract visitors, investment, and jobs. One non-hotel-tax bill, HB 4226, would exempt Texas food banks from sales tax on vehicle purchases and rentals, with testimony emphasizing the scale of food bank operations and the savings’ impact on meal delivery and disaster response. Testimony was generally supportive from city officials, economic development representatives, and industry groups such as the Texas Hotel and Lodging Association. Several witnesses described major private projects, including Kalahari in Allen, a proposed hotel and conference center in Addison, a mixed-use project in Georgetown, and a large development tied to Samsung growth in Taylor. For HB 4226, food bank representatives said the bill would help them purchase refrigerated trucks and other delivery vehicles, while an opponent questioned the fiscal note and the scope of the exemption. HB 4926 drew opposition from Camp Allen, whose representative argued a new county hotel tax would raise costs for guests and could hurt the retreat center’s operations. HB 3178 also drew an objection from a Kerr County resident who argued the tax would grow county government and pointed to event center losses, though the author said the revenue would support tourism-related county uses. The committee took no final votes on the bills in this transcript. After each bill was laid out and testimony concluded, the chair repeatedly asked whether there was objection to leaving the bill pending; in each instance, no objection was heard, and the bills were left pending. Several committee substitutes were offered and then withdrawn or noted as conforming drafts, but no bill was reported out or otherwise acted on beyond being left pending.
ND
Transcript Highlights:
  • Is this equivalent tax? I don't understand fire insurance premium taxes.
  • We have insurance premium taxes. Is this the same as what our Fire insurance premium taxes.
  • We have insurance premium taxes. Is this the same as what our insurance premium taxes are?
  • Current Century Code, everything you've discussed with us this morning is that. current century code
  • of their taxing authority.
Keywords: 908, all
Summary: The committee was called to order, a quorum was established, and the minutes from the prior meeting were approved. The first major presentation came from Montana Public Employees Retirement System executive director William Hollahan, who gave an overview of Montana’s Volunteer Firefighters’ Compensation Act plan. He explained that the plan covers volunteer firefighters in unincorporated areas, is funded by 5% of state fire insurance premium taxes, and currently serves 228 departments with about 2,936 active members and 1,242 retirees. He described eligibility rules, annual training and reporting requirements, benefit levels for partial and full pensions, disability, death, medical, and funeral benefits, and said the plan is actuarially sound with roughly $60 million in assets and a funded ratio slightly above 100%. Committee members asked about prior-service credit, whether EMS personnel are included, the effect on recruitment and retention, and whether expanding coverage would require a funding analysis; Hollahan said prior service is not credited, EMS is not currently included, and any expansion would need financial review. Tim Walleen of Workforce Safety and Insurance then presented a draft North Dakota workers’ compensation solution for volunteer firefighters and volunteer EMS personnel. He explained that volunteer responders are already covered by workers’ comp for medical and wage-loss benefits, but the proposal would set a minimum annual wage of $30,000 for calculating wage-loss benefits for qualifying volunteers, with the benefit paid at two-thirds of that amount. Representative Porter suggested tying the volunteer definition to existing code rather than a fixed dollar amount, and Walleen agreed. Questions focused on whether search and rescue or other volunteer emergency services could be included, whether departments would face new paperwork, and whether volunteer organizations can already elect coverage; Walleen said there would be no additional paperwork and that volunteer coverage is already available. The committee also heard from volunteer fire service representatives and the state fire marshal. An Oakes-area firefighter, Mr. Olson, testified that small departments are struggling with retention, communication, and administrative burdens, especially around separate bookkeeping and funding rules for donated or fundraising money, and he said departments need clearer guidance from the state. State Fire Marshal Dr. Matthew Clark introduced himself and outlined a broader effort to improve education, support, and coordination for fire departments, including a planned 10% audit of certificates of existence beginning in 2027, more outreach through his office, and better assistance with training, reporting, and grant access. He said his office is authorized under current law to provide these services, but the role has been vague and underused. Finally, Arnagard Rural Fire District Chief Rick Schreiber testified in favor of new recruitment and retention ideas, including retirement-style benefits, health insurance, tax incentives, scholarships, grants, and more remote or regional training. He said volunteer departments are losing members, that local tax and donation funds are already stretched, and that any new retirement or incentive program should be sustainable and likely involve a mix of state and local support.
FL

Florida 2026 5th Special Session

Finance and Tax Jan 28th, 2026

Transcript Highlights:
  • property taxes and requires listing platforms to calculate and display estimated property taxes by using
  • tax sources, but there's a line over there that says "Other," which deals with some of the smaller tax
  • So the $400 million is using the 2025 tax code, because that's the last time we coupled to the federal
  • tax code.
  • Or we had to raise taxes, and there seemed to be little appetite for raising taxes.
Summary: The committee took up three tax-related bills and a staff presentation on the state revenue forecast and the federal One Big Beautiful Bill Act. SB 856, by Senator DeSigley, would require online real estate listing platforms to display estimated property taxes using state-prescribed methods rather than the current owner’s taxes. Supporters from county, city, and property appraiser groups said the bill would improve transparency for homebuyers, especially first-time buyers and those facing large tax increases after a homestead cap reset. Senators discussed ensuring the estimate appears directly on listing platforms. The bill was reported favorably. The committee then considered SB 110, by Senator Arrington, which clarifies that people holding 98-year-or-longer residential leases remain eligible for the homestead exemption even if the lease ends upon death, aligning such leases with life estates for estate-planning purposes. An amendment was adopted to clarify that leases terminating at the lessee’s death are valid under current law. The Florida Bar’s Real Property, Probate, and Trust Law Section supported the bill, and Senator Gates noted its importance for long-term leaseholders on barrier islands. The amended bill was reported favorably. SB 434, by Senator Leak, would prevent property tax assessments from increasing because of improvements made to harden homes against wind damage, such as stronger roof attachments, shutters, and secondary water barriers. The sponsor said homeowners should not be penalized for resilience upgrades, and the bill was also reported favorably. Staff director Mr. Khan then reviewed the latest general revenue forecast, noting collections were running about $230 million above prior estimates through November and that the new forecast added roughly $500 million in the first budget year, with a smaller increase in the second year. He said corporate income tax was the main weakness in the forecast, due to softer collections and uncertainty around tariffs, while other sources were generally stronger. In the second half of the presentation, he explained that the federal One Big Beautiful Bill Act would significantly affect Florida’s corporate income tax base if fully conformed to, with an estimated $3.5 billion general revenue impact in fiscal year 2026-27, largely because of retroactive provisions such as bonus depreciation and research expensing. Senators and the appropriations chair discussed the budget implications, including possible ways to limit the impact through decoupling or prospective treatment. No votes were taken on the forecast presentation, and the committee adjourned after members requested to be recorded as voting in favor on SB 856 and SB 110.
TX

Texas 89th 2nd C.S.

Land & Resource Management Mar 20th, 2025

Land & Resource Management

Transcript Highlights:
  • So it's Texas Water Code 16315, um.
  • Was followed, of course, by imposition and collection of city Avalorum property taxes and sales taxes
  • Um, with this bill of our property taxes right now, we get about, get about $9 million in property tax
  • Um, we'd have to increase our property tax from 0.385 to 0.6643, which would be a 75% increase in taxes
  • grab, you know, we want to tax all these people.
Bills: HB24
ND

North Dakota 2025-2026 Regular Session

House Floor Session Apr 9th, 2025 at 01:00 pm

North Dakota House Floor Meeting

Transcript Highlights:
  • is a bill for an act to create a new subsection to section 43-17-27.1 of the North Dakota Century Code
  • is a bill for an act to create a new subsection to section 43-17-27.1 of the North Dakota Century Code
  • To reenact section 12-47-31 of the North Dakota Century Code relating to offenders released from the
  • Section 4 is the authorization to transfer highway tax distribution fund dollars to the agency.
  • House Finance and Tax will go in at 4 o'clock. House Finance and Tax will go in at 4 o'clock.
Keywords: 908, all
Summary: The House convened with prayer, the Pledge of Allegiance, and a quorum present, then approved journal corrections and recognized visiting students from Underwood School. The chamber also handled several conference committee appointments after failing to concur with Senate amendments on House bills 1022, 1049, 1229, and 1029, and after the Senate failed to concur on House amendments to Senate bills 2010 and 2113. The House then concurred in or passed a series of amended measures, including House Bills 1481 (dental insurance loss ratio and reporting), 1511 (physician guidance on abortion law, with an emergency clause), 1562 (mandated reporter training), 1197 (correctional facilities study), 1095 (child protective services liaison work group), 1317 (barber licensing board changes), 1549 (corrections facility grants and reentry-related provisions), 1354 (appraiser evaluations), 1374 (open meeting exemption for township supervisors during on-site inspections), 1355 (abbreviated notice for administrative rulemaking), 1025 (advanced nuclear energy study), 1470 (Game and Fish fee changes), 1592 (Lignite Research Council updates), and 1375 (alcohol service/photo ID provisions). Final passage votes were recorded on each bill, with most passing comfortably and some drawing notable opposition, especially HB 1470 and HB 1549. The House spent substantial time on Senate Bill 2011, the Highway Patrol appropriation. Members discussed shifting one-time funding from the general fund to the Electronic Motor Carrier Permit Fund, including body armor, preliminary breath tests, an emergency vehicle course, resurfacing, fleet costs, and handgun/taser replacement, while also noting a federal grant and no new FTEs. Questions focused on salary-line increases and the new-and-vacant FTE pool, with Appropriations explaining that those dollars had been moved back into agency budgets from OMB. The bill passed 84-6. The House also passed Senate Bill 2013, the Commissioner of University and School Lands appropriation, after discussion of Trust Lands operations, unclaimed property staffing, and distributions from the Common Schools Trust Fund; one member was excused for a conflict, and the bill passed 67-22. Senate Bill 2023, the Racing Commission appropriation, passed 65-25 after a brief explanation of the agency’s responsibilities and funding. A major policy debate centered on Senate Bill 2385, which revises mobile home park regulation. Supporters said it creates receivership procedures if a license is revoked, requires clearer tenant notices, limits certain fees, and strengthens protections against eviction and utility overcharges. Two members were excused from voting due to conflicts tied to mobile home park ownership, and the bill passed 84-4. Another extended debate occurred on Senate Bill 2159, which allows the State Energy Research Center to study nuclear-related projects with approval from the Industrial Commission and consultation with the radioactive waste advisory council. Supporters said it is meant to help study advanced nuclear energy while preserving existing prohibitions on high-level radioactive waste storage; opponents raised concerns that the language could weaken prior protections and open the door to waste-related research or storage. The transcript ends during that debate, before a final vote on SB 2159 is shown.
TX

Texas 89th Regular

S/C on Property Tax Appraisals Mar 6th, 2025

S/C on Property Tax Appraisals

Transcript Highlights:
  • The bill created Title I tax code. The property tax code.
  • And that number could change under tax code section 6.05b.
  • I'm sorry, we're required in the Texas tax code to require it.
  • In Texas, of course, that is market value as provided by tax code section 23.01.
  • I would think that the state, what's in the Texas property tax code.
Keywords: 1184, house, all
TX

Texas 89th Regular

89th Legislative Session Apr 7th, 2025

Texas House Floor Meeting

Transcript Highlights:
  • , grants, or loans on those taxes, is referred to the Committee on Ways and Means.
  • , grants, or loans on those taxes, is referred to the Committee on Ways and Means.
  • sales tax, is referred to the Committee on Ways and Means.
  • tax reports in the application of taxpayer payments to taxes, penalties, and interest, is referred to
  • tax rate that exceeds the voter approval tax rate, is referred to the Committee on Ways and Means.
Keywords: 1184, house, all