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.

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

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.

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.

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

Keywords: groundwater, conservation, water permits, sustainability, resource management

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

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.

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

Transcript Highlights:

• policy, or tax reform, I think is how you put it, pro-growth tax reform, which I think is code for cutting
• Section 6103 of the tax code prohibits the release of tax information by the IRS with very narrow exceptions
• Section 6103 of the tax code prohibits the release of tax information by the IRS with to access databases
• I have been vocal about the need for clarity in the tax code. and proudly led a letter alongside the
• tax code.

Keywords: nomination, Deputy Secretary of Treasury, economic policy, inflation, tariffs, tribal nations, government relations

Summary: The meeting convened to consider the nomination of Mike Falkender for the position of Deputy Secretary of the Treasury. During the session, multiple members voiced concerns regarding current economic policies under the Trump administration, particularly around inflation, tariffs, and the impact on small businesses. Discussions frequently centered on the administration's approach to tariffs and taxation, and how these factors contribute to the rising cost of living and potential job losses. Additionally, the importance of bolstering government-to-government relationships with tribal nations was emphasized, highlighting the need for specialized offices focused on tribal affairs within the Treasury Department.

Transcript Highlights:

• This bill is one of the largest changes to the federal tax code that we've seen in decades.
• Tax Commission and the Federation of Tax Administrators.
• Starting in tax year 2026, effective tax year 2026.
• Again... ...it is seen as making the federal tax code more complex because you have to track those types
• We can provide through economic development, through the tax code, and through other mechanisms.

Transcript Highlights:

• Yeah, I just, just very briefly, uh, to note that this would also bring some parity in our tax code as
• also uh bring some parity in our tax also uh bring some parity in our tax code<00:15:15.000>
• The store uses a tax matrix, which is a list of sales transactions along with a product code.
• The product code is matched with our sales tax laws.
• you pay this for in the tax codes so if you pay this for example<01:05:00.520> California<01:

Keywords: 1187, senate, all

Summary: The Senate Tax Committee first approved the minutes from the previous meeting and then took up Senate File 11 at the request of the Judiciary Committee. The bill was removed from the table, recommended to pass, and referred to Judiciary. Members explained that the request was tied to data practices language in the bill and Judiciary’s jurisdiction over that subject. The committee then heard Senate File 268, as amended by the A1 amendment. Senator Nelson said the bill would extend a sales tax exemption for certain physician-prescribed, non-durable medical goods to publicly and privately held health plans, aligning them with treatment already given to Medicare, Medicaid, and other government-paid plans. Testifiers from Corner Home Medical and the industry said current tax rules are confusing, audits are burdensome and expensive, and providers often end up paying tax themselves because insurers do not pay retroactively. They argued the bill would reduce administrative burden and create parity in the tax code. The committee adopted the A1 amendment and laid the bill over. Finally, the committee heard Senate File 88, also amended by an A1 technical change. Senator Klein said the bill is intended to prevent the Department of Revenue from issuing retroactive assessments when taxpayers relied in good faith on prior audit guidance, so long as there was no material change in law, court interpretation, federal adjustment, or written notice from the commissioner. Department of Revenue staff said they had no formal position but explained how the bill would affect sample audits and noted it would require more detailed written guidance; they said normal audits would not change much. Supporters from the CPA Society and several senators said the bill would provide certainty and protect taxpayers from unexpected back taxes, while one senator questioned whether the bill was needed and whether it would bypass settlement or litigation. The bill was laid over after discussion.

Transcript Highlights:

• I guess I'll go to the energy tax or the energy, uh, code that we just passed or we're looking to pass
• I guess I'll go to the energy tax or the energy, uh, code that we just passed or we're looking to pass
• I guess I'll go to the energy tax or the energy, uh, code that we just passed or we're looking to pass
• I guess I'll go to the energy tax or the energy, uh, code that we just passed or we're looking to pass
• , uh, we just again, I guess I'll go to the energy tax or the energy, uh, code that we just passed or

Keywords: 919, house, all

Summary: The committee heard House File 3279, the “Our Future Starts at Home” constitutional amendment, which would ask voters to approve a 3/8 of 1% statewide sales tax increase to create a dedicated housing revenue stream. Chair Howard said the proposal is intended to address Minnesota’s housing shortage through predictable, long-term funding, estimated at about $400 million annually for 25 years, and would be administered through a council that would fund housing vouchers, rental and supportive housing, and affordable homeownership. Supportive testimony came from coalition and nonprofit advocates, including Nelima Sitati Munene, Ben Helvick Anderson, Dakota Morgan, and Chris Berggren. They argued that Minnesota’s housing crisis requires permanent, sustained investment rather than one-time grants, and said the amendment could produce thousands of vouchers, supportive housing units, rental units, and starter homes over time. Testifiers also emphasized the need for community voice and lived-experience representation in how funds are distributed, and described the bill as a way to prevent homelessness and stabilize families statewide. Several members raised concerns that the proposal would add another regressive tax burden on residents already struggling with affordability. Representatives Johnson, Nash, Dotseth, and Myers argued that sales taxes hit lower-income Minnesotans hardest and said the state should focus more on zoning, regulatory reform, and other cost reductions instead of new taxes. Chair Howard responded that housing costs themselves are already highly regressive and that both policy reform and public investment are needed. The bill was laid over and no vote was taken.

Transcript Highlights:

• <00:03:27.040> And housing tax credit or LITC program.
• And housing tax credit or LITC program.
• We are doing it now under the low-income housing tax credit program.
• , governor, state of state building code, governor, state of state building code, council,<00:10:
• <00:11:43.600> credits using low income housing tax credits using low income housing tax credits

Keywords: 910, house, all

Summary: The Committee on Housing heard two resolutions. STR 48 SD 1 called for a comprehensive strategy to adopt updated building codes, with testimony listed from several groups but no one appeared to testify. The committee later deferred the measure, noting it was very similar to House Concurrent Resolution 67 House Draft 1. The committee then took up STR 6D1, which urges the Hawaii Housing Finance and Development Corporation to develop a plan to produce enough housing to meet state demand. HHFDC testified that the resolution misstated the scope of low-income housing tax credit units and emphasized that the state’s housing need is much larger than previously cited, with a recent study showing about 33,000 units needed for households at or below 60% AMI statewide. HHFDC supported planning but said any plan must be realistic and account for private land constraints. A member raised concerns about rising leasehold costs and affordability for homeowners, and HHFDC responded that rental affordability can be maintained more readily than for-sale housing. The committee adopted HHFDC’s proposed amendments to STR 6D1, including deleting a clause about overbuilding, revising the shortage figures, and adding language referencing Senate Bill 26 and the affordable housing land inventory task force. The committee also amended the resolution to focus on density and timing of development for projects identified by that task force. The measure passed with amendments, and the meeting adjourned.

Transcript Highlights:

• It's not any additional from the extraction tax.
• House Bill 1266 is a property tax credit for disabled veterans.
• language in 1176, where we also deal with the Homestead Tax Credit, which is our property tax relief
• And which is our property tax relief bill.
• This is largely the way the Senate passed it, but it just clarifies it in code.

Keywords: 908, all

Summary: The Senate met with a quorum present and handled a mix of conference committee appointments, appropriations bills, policy bills, and House amendments. Early in the session, the chamber appointed conference committees for SB 2399 and for House-amended SBs 2213 and 2354, and also named conference committees for HB 103, HB 1308, and HB 1169. The Senate then took up several appropriations measures, including HB 1612, which creates the North Dakota Center for Aerospace Medicine at UND; the Senate adopted an amendment shifting the funding to a one-time $250,000 Community Health Trust Fund appropriation with a required $250,000 match from other sources, and the bill passed 39-7. HB 1193, the “Back the Blue” grant, was amended to make the funding one-time and focus on officer retention, then passed 41-5. HB 1329, a government spending database proposal for school districts, was amended into a legislative study and passed 42-4. HB 1020, the water budget, received extensive amendments reducing and reallocating funding across major water projects, adding studies and oversight changes, and passed 45-0 with the emergency clause. HB 1581, a tribal tourism grant, also passed 40-6. The Senate rejected HB 1330, which would have authorized divestment from direct investments in Chinese companies; after debate over the prudent investor rule, trade impacts, and whether the bill singled out one nation in law, it failed 20-26. HB 1534, limiting property valuation increases, and HB 1266, adjusting the disabled veterans property tax credit, both failed unanimously or nearly so after committee recommendations against them. HB 1566, which would have created a regulatory framework for a product discussed as kratom, was amended on the floor to convert it into a study and then passed 31-15. The chamber also passed HB 2241 on charter schools after a House amendment changed the funding formula to the statewide average from the prior year, and HB 2022, the indigent legal counsel budget, after House changes added funding flexibility, offset lost fee revenue, and included a study on a public defender office. The Senate concurred in several House amendments and then passed a number of Senate bills. SB 2375, allowing joint negotiations between dental providers and insurers under Attorney General oversight, passed 44-2. SB 2251, clarifying that open records requests during state audits should be referred to the audited agency, passed 46-0. SB 2159, related to nuclear energy research, passed 43-3 after House amendments required Industrial Commission approval and consultation with the radioactive waste advisory council. SB 2155, changing gratis antelope license rules, passed 30-16 after debate over landowner rights and tag distribution. SB 251, setting fees and an audit for the Private Investigative and Security Board, passed 44-2. SB 2280, the prior authorization health insurance bill, passed 43-3 with a House-added study and consumer protections. SB 2023, the Racing Commission budget, passed 41-5 after a House change made internship funding one-time. SB 2232, changing prenatal substance exposure reporting requirements and related toxicology rules, passed 44-2. SB 2241, authorizing public charter schools, passed 39-7. The session ended while the Senate was still processing SB 2022’s final passage vote, but the bill had already cleared concurrence on House amendments.

Transcript Highlights:

• levy taxes on property within the tax levy taxes on property within the tax increment<03:43:16.160
• <04:09:13.040> Tax the tax increment district. 16. Tax the tax increment district. 16.
• <04:09:32.000> 18<04:09:32.560> taxing tax increment district. 18 taxing tax increment
• The tax tax increment district.
• all tax increments received for a tax all tax increments received for a tax increment<04:23:04.640

Keywords: 920, all

Summary: The meeting included a Senate recognition ceremony honoring the Winona High School boys basketball team for winning the 2026 Alabama High School Athletic Association 5A state championship. A resolution was read commending the team for its 101-40 victory over Silicag, noting the team’s record-setting performance, Brendan Davis’s MVP honor, the contributions of other players, and Coach Cedric Lane’s leadership. Senators and the lieutenant governor praised the players’ sportsmanship, the school community, and the team’s historic season, and copies of the resolution were presented to the team, coaches, and administrators. Several guests and school representatives also spoke briefly, including the coach and principal, who thanked the Senate and noted the team’s success and the principal’s retirement after 35 years. After the recognition, the Senate returned to session and adopted the Committee on Rules report setting the special order calendar. The calendar included Senate Bill 99 on the Ten Commandments, Senate Bill 298 on Class 3 municipalities, House Bill 381 on camp safety, Senate Bill 370 on tax increment districts, Senate Bill 363 on the Department of Economic and Community Affairs, House Bill 466 on firefighters, House Bill 95 on elections, House Bill 259 on stablecoin, and Senate Bill 342 on education. The chamber then took up SB 99, sponsored by Senators Kelly and Sessions. Senator Kelly described the bill as requiring local school boards to display the Ten Commandments, together with founding documents such as the Declaration of Independence, Constitution, Bill of Rights, and Alabama Constitution preamble, in certain history classrooms and common areas for grades five through 12, using donated displays and funds when available. He said the bill was intended as a historical and educational measure, not religious instruction, and emphasized the inclusion of a disclaimer stating Alabama is not establishing a religion. After extended debate and a petition to close debate from the Rules Committee, the Senate voted on the bill by long roll and passed SB 99, with the recorded vote announced as 30 yeas and 4 nays.

Transcript Highlights:

• Tax expenditures are special provisions of the tax code that reduce taxpayers’ liability for tax.
• of the tax code that special provisions of the tax code that reduce<00:10:27.880> taxpayers<00
• provision through the tax code, even if that's characterized as a tax provision.
• <01:19:13.639> code 50th uh out of 50 states in tax code 50th uh out of 50 states in tax code
• direct spending programs not in the tax direct spending programs not in the tax code<01:31:42.719

Keywords: 1183, house

Summary: The House Tax Committee met for an organizational and orientation session. Members and staff introduced themselves, with several lawmakers noting their districts, business backgrounds, and interest in tax policy. Chair Greg Davids then opened the committee’s first substantive item: a presentation from House Research and House Fiscal staff on how the committee works and on basic tax concepts. House Research staff Sean Williams and Chris Clayman explained their roles in drafting bills and amendments, writing bill summaries, answering legal and policy questions, and modeling tax proposals. They also described the committee’s key documents, including partisan and nonpartisan bill summaries, revenue estimates, fiscal notes, and supporting materials. Their presentation covered core tax concepts such as tax bases, rates, deductions, exemptions, credits, tax revenues, and tax expenditures, emphasizing that tax expenditures function like spending through the tax code and are reviewed by a legislative commission. The staff then reviewed Minnesota’s major taxes, focusing on the individual income tax and business taxation. They explained that Minnesota’s individual income tax starts with federal adjusted gross income, then applies state additions, deductions, subtractions, and credits, and that the state’s income tax brackets and rates are set separately from federal law. They also outlined the difference between corporate franchise taxes for C corporations and individual income tax treatment for pass-through entities, and discussed how the federal SALT cap led Minnesota and other states to adopt pass-through entity taxes so businesses could preserve federal deductibility of state taxes. Members asked questions about a duplicate “marriage penalty” entry on a slide, the purpose of Minnesota’s marriage penalty credit, comparisons with other states, and the timing and effect of the pass-through entity tax; staff answered that the duplicate was a mistake, the credit offsets bracket-related marriage penalties, and the pass-through entity tax was adopted in response to the federal SALT cap.

Transcript Highlights:

• 500,000 Louisiana workers benefited from not having to pay taxes on overtime.
• collection, insurance tax, occupation license tax, and consulting services.
• House Bill 437 by Representative Melarine is an act to amend the Code of Civil Procedure and Code of
• Members, this bill deals with the Children's Code, Article 327.
• It is an act to amend Title 18 relative to the Louisiana Election Code to make provisions to the code

Keywords: 974, senate, all

Transcript Highlights:

• I see no tax justification.
• And this bill selectively disenfranchises people who choose to use driver's license, tax ID, tax ID,
• or poll tax.
• To be absolutely clear, the poll tax.
• And if you vote for, to raise a tax on something to, well, it sounds like a good idea, just a 1% tax

Transcript Highlights:

• These tax revenues are used. And other expressly authorized taxes.
• So gas taxes for over, At the county level is gas taxes.
• That's where the object code comes in for us. You have an object code and a sub-object code.
• the tax collectors who collect taxes locally.
• on the tax roll.

Summary: The Intergovernmental Affairs Subcommittee met to review how county budgets are developed and how constitutional officers fit into that process. Davin Suggs of the Florida Association of Counties gave an overview of county budgeting, explaining the statutory framework, the role of property taxes and TRIM notices, the fiscal-year timeline, fund balances and reserves, and the Department of Revenue’s oversight. He emphasized that county budgets include the board’s budget plus the budgets of constitutional officers, and that relationships and communication are critical to resolving budget issues. A panel of constitutional officers then described their offices’ budget processes and responsibilities: Escambia County Sheriff Chip Simmons discussed law enforcement budgeting and the importance of negotiated agreements with county commissions; Alachua County Property Appraiser Aisha Solomon explained the June 1 budget deadline, valuation methods, and the appeal process for property assessments; Manatee County Clerk and Comptroller Angelina Coleniso outlined the clerk’s court and finance duties, the county-side budget process, and the clerk’s personal liability under section 129.09 for unlawful expenditures; Leon County Supervisor of Elections Mark Early described the cyclical nature of election costs, staffing, equipment, and the impact of turnout and election law changes; and Columbia County Tax Collector Kyle Keene explained that tax collectors’ budgets are reviewed by the Department of Revenue, with fee offices funding themselves through service charges and budget offices relying on county support. Members asked about personal liability for unlawful spending, conflicts between clerks and county commissions, property valuation and storm damage adjustments, reserve levels, and whether tax collectors can retain excess fees. Responses noted that clerks must refuse illegal expenditures, property appraisers use market-based assessments with VAB and court review available, counties should maintain healthy fund balances for cash flow and emergencies, and tax collectors generally must zero out year-end balances and distribute excess revenues to taxing authorities. The committee took no votes and adjourned after thanking the panelists for their testimony.

Transcript Highlights:

• They might be donating land, they might be doing swaps, doing tax increment finance, tax abatement to
• They might be donating land, they might be doing swaps, doing tax increment finance, tax abatement to
• They might be donating land, they might be doing swaps, doing tax increment finance, tax abatement to
• They might be doing swaps, doing tax increment finance, tax abatement to try and kickstart housing.
• their tax dollars so utilize those tax their tax dollars so utilize those tax dollars<01:06:40.200

Keywords: 1183, house

Summary: The House Housing Finance and Policy Committee approved the previous meeting’s minutes and then heard testimony from Housing First Minnesota and the Coalition of Greater Minnesota Cities on housing supply, affordability, and land-use policy. Mark Foster of Housing First Minnesota said the state is chronically undersupplied by roughly 100,000 units, that the median new single-family home price has risen above $530,000, and that only about 27% of Twin Cities households can now afford a new home. He argued that regulatory and local approval processes, especially planned unit developments and aesthetic mandates, add significant cost and reduce the number of homes built, and he urged the committee to remove exclusionary barriers and modernize residential development approvals. Members questioned Foster about zoning, aesthetic requirements, and homeowners associations. He said most new housing in growing metro communities is negotiated through PUDs, which he described as increasing costs and limiting supply, and gave examples such as stone exterior requirements adding thousands of dollars to a home. He also said HOAs can be useful in some cases but are often imposed when not needed. Several legislators responded positively to the Housing First Minnesota Foundation’s work, including transitional housing and veteran housing projects. Elizabeth Wefel of the Coalition of Greater Minnesota Cities said cities outside the metro also face a housing shortage, but their challenges differ: market failure, inadequate sewer and water infrastructure, and gaps in starter, workforce, and senior housing. She said many Greater Minnesota cities are already updating zoning, reducing lot sizes, allowing more density and ADUs, and investing local money, land, and partnerships to spur development. She asked the legislature to speed up rollout of housing funds, support infrastructure and workforce programs, and adjust housing tax credit and TIF rules, while warning against one-size-fits-all preemption of local zoning authority. Members discussed the need for tailored solutions and the differences between metro and Greater Minnesota housing markets.