Video & Transcript Research : 'Tax Court'

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TX

Texas 89th Regular

S/C on Family & Fiduciary Relationships Mar 31st, 2025

S/C on Family & Fiduciary Relationships

Transcript Highlights:
  • Some may still be hesitant to seek protective court orders.
  • Will this be applicable for everybody, or just court-appointed?
  • I mean, I guess guardians are always appointed by the court. "But is it a court-appointed guardian?
  • Like, actually court-appointed guardianship. This is a court-appointed guardianship, yes.
  • "The statutory probate court judges.
LA

Louisiana 2026 Regular Session

Ways and Means Apr 21st, 2026

Ways & Means

Transcript Highlights:
  • collector for each parish to create an annual tax exemption budget related to local sales and use tax
  • exemptions that largely mirrors the tax exemption budget, or T.E.B., relative to state taxes that the
  • So this will put a requirement on local taxing authorities to provide the level of tax exemption that's
  • COST and the Tax Foundation both do grading of different states' tax policies.
  • Also, because there's been some confusion from the courts as to what procedures to apply to the old tax
TX

Texas 89th 2nd C.S.

Intergovernmental Affairs Mar 18th, 2025

Intergovernmental Affairs

Transcript Highlights:
  • So your biggest tax is going to be, let's say, your school taxes.
  • Then you're going to have your city taxes. You're going to have your county taxes.
  • property tax relief.
  • It comes from a statewide sales tax, franchise tax, and other things.
  • tax revenue.
Bills: HB21, HB211, HB223
HI
Transcript Highlights:
  • and they don't come to court, the court may issue a bench warrant.
  • </c> regarding the um tax issue? regarding the um tax issue? &gt;&gt; Yes. &gt;&gt; Yes.
  • Uh, but the bill proposes a new tax. Uh, it puts it in chapter 237, but it's still a new tax.
  • Uh, but the bill proposes a new tax. Uh, it puts it in chapter 237, but it's still a new tax.
  • It is a court transportation sector. It is a court enforced<01:20:04.080><c> settlement.
HI
Transcript Highlights:
  • Tom Yamashikica from Tax Foundation.
  • </c><01:00:23.040><c> also</c> harbors, airports and the courts also harbors, airports and the courts
  • :37:26.720><c> fund</c> are collected per section 245 tax 3 fund are collected per section 245 tax 3
  • </c><02:40:29.200><c> Tobacco</c> of millions in tax revenue. Tobacco of millions in tax revenue.
  • Tom Yamamaica from Tax Foundation.
AL

Alabama 2025 Regular Session

Alabama House Ways and Means Education Committee Mar 5th, 2025

Ways and Means Education

Transcript Highlights:
  • So currently, it's already a tax-exempt transaction.
  • ... ...and amended the sale and sales tax.
  • The second section is for the rental and lease tax.
  • your receipts, you will be eligible for a tax credit.
  • income tax.
Bills: HB61, HB327, HB253, HB297
TX
Transcript Highlights:
  • In this session, tax relief must be paired with tax reform, especially at the local level.
  • The fish don't pay taxes.
  • , property taxes, and sales tax.
  • Funds not spent on tourism will reduce property taxes or the increase in property taxes.
  • They're paying taxes.
TX
Transcript Highlights:
  • Right now, it's just a matter of discretion with a court, with a general statute requiring a taxing unit
  • what you have of the tax units as well as the taxpayers in the courts.
  • the taxing unit adopts a tax rate that exceeds the voter-approved tax rate and subsequently takes an
  • He would at that point in time, after the Commissioner's Court adopts that tax rate.
  • the taxing unit adopts the tax.
LA

Louisiana 2026 Regular Session

House of Representatives Apr 23rd, 2026

Louisiana House Floor Meeting

Transcript Highlights:
  • Senate Bill 458 by Senator McMath, local ethics entities to provide for the use of taxes imposed for
  • officials, including removal of certain elected and temporary appointed judges and Louisiana Supreme Court
  • , to memorialize Congress to reform the Foreign Intelligence Surveillance Act and the Surveillance Court
  • H.R. 61 by Representative Owen to request the Louisiana State Law Institute to study the Supreme Court
  • limit above which certain funds may be restricted for certain purposes, the initial limit, the income tax
Summary: The House convened with a quorum, opened in prayer, and adopted the journal. Members received messages from the Senate on several House bills and Senate bills, and a number of House resolutions were introduced or laid over. The chamber also suspended rules to allow committees to continue meeting while the House was in session. Several local and ceremonial resolutions were taken up, including measures on public health data, carbon sequestration property rights, declining school enrollment, and commendations and condolences. The floor then considered a series of local bills and Senate bills, many of which passed with little or no opposition. Among the House bills approved were measures creating or adjusting local districts and utility-related authorities in Orleans and Jefferson parishes, including bills on the Regency Park Town Home Crime Prevention Security District, Sewage and Water Board procurement and lien authority, the Foulberg-New neighborhood improvement district, and temporary parish burn bans. The House also passed bills on broadband cable price notices, state finance limits, toll exemptions for school board-owned leased vehicles, prestige license plates, and a brain injury designation on driver’s licenses. Senate bills passed included measures on workers’ compensation evidence rules, recreation of the Department of Agriculture and Forestry, a soybean grain research board name change, incumbent worker training, interdict estate planning, and recreational alligator hunting. The most extensive debate centered on Senate Bill 256, which would consolidate Orleans Parish’s separate civil and criminal clerk of court offices into a single Orleans clerk. Supporters argued the change would align Orleans with the rest of the state, improve efficiency, and reduce costs, while preserving employees and services. Opponents raised concerns about the timing, the lack of broader legislative and public involvement, the impact on the recently elected criminal clerk, and possible disruption to court operations and constitutional rights. After lengthy questioning, the bill passed 89-8. The House also heard a personal privilege statement recognizing a school choir visiting the Capitol and later continued with additional Senate bills, including one on workers’ compensation medical review evidence and another on the Department of Agriculture and Forestry.
LA

Louisiana 2026 Regular Session

House of Representatives Apr 23rd, 2026

Louisiana House Floor Meeting

Transcript Highlights:
  • court?
  • court criers?
  • The fiscal note is also talking about the court reporters who are paid by the courts and all other courts
  • “By the courts and all other courts, only in New Orleans do they get state general funds for the court
  • The clerk of court, a civil district court, has in her coffers.
TX

Texas 89th Regular

Local Government Apr 14th, 2025

Local Government

Transcript Highlights:
  • in property taxes. ...our charitable tax exemption and will cost us nearly $1 million in property taxes
  • In the earlier theme, taxes are fees, and fees are taxes, and some taxes are user fees.
  • tax base.
  • tax rate to allow the taxing unit to collect additional revenue equal to the taxing unit's required
  • So the commissioner's court, in one fell swoop, took out one-third of that tax rate.
Summary: The committee heard several local government and property tax bills, with most testimony focused on appraisal disputes, tax administration, and development rules. Senate Bill 1052 by Senator Hinojosa would address coastal county appraisal litigation by requiring property owners in certain large-value disputes to report an uncontested taxable value while appeals are pending, so taxing units can base truth-in-taxation calculations on more realistic revenue. Nueces County, Del Mar College, and Corpus Christi ISD testified in support, describing major budget shortfalls caused by refinery valuation disputes; the committee substitute narrowed and clarified the bill’s scope. No opposition was heard, public testimony closed, and SB 1052 was left pending. The committee also heard Senate Bill 1531, which would require local tax collectors to accept common electronic property tax payments such as credit cards, debit cards, and e-checks. Witnesses supported modernizing payment options and the committee substitute removed ACH/electronic funds transfer language to avoid bank-account disclosure concerns. Public testimony closed and the bill was left pending. Senate Bill 325, by Senator Perry, would restore platting and groundwater-certification requirements that were unintentionally weakened by prior legislation; supporters from county government, water groups, and builders’ representatives debated whether the real issue was groundwater protection or road standards for private roads. The bill was left pending after extensive testimony and no vote. The committee then took up Senate Bill 994 and SJR 46, which would exempt certain livestock feed inventory from property tax and provide the constitutional amendment needed for that change. Feed store and Farm Bureau witnesses supported the measure as relief for seasonal inventory taxes, and the bills were left pending. Senator Paxton presented SB 467 and SJR 84 to create a temporary property tax exemption for homes completely destroyed by fire, with refunds or corrected bills based on the date of loss; both were left pending. SB 1237 would clarify charitable property tax exemptions for senior housing and retirement communities, with testimony from Catholic and Baptist retirement organizations and a resident describing rising costs and exemption revocations; it was also left pending. The committee later voted 6-0 to report SB 2073, a pending bill on appraisal district authority to purchase or finance real property, and recommended it for the local and uncontested calendar. Finally, the committee heard SB 2172, SB 2173, and SB 2063, all related to property tax administration. SB 2172 would limit when appraisal districts can require homeowners to reapply for homestead exemptions, requiring a specific reason and written notice; SB 2173 would protect new homeowners from surprise tax liabilities caused by prior owners’ erroneous homestead exemptions, with testimony describing large back-assessment bills; both were left pending. SB 2063 would bar appraisal districts from using market-value evidence in unequal appraisal protests, and testimony sharply divided between taxpayer advocates, who said market data improperly overwhelms equity claims, and appraisal district representatives, who argued market value is inherently tied to equal-and-uniform taxation and cited a recent Texas Supreme Court decision; the bill was left pending after testimony.
OK

Oklahoma 2026 Regular Session

Revenue and Taxation Apr 20th, 2026 at 02:00 pm

Revenue and Taxation

Transcript Highlights:
  • I saw that this has almost a million dollars drop in sales tax revenue.
  • I'm assuming that's just the state, so there'll also be local taxes that will be lost too.
  • Estate sales tax loss, I don't have any numbers on what it would be locally.
  • The interest earned on these accounts is also exempt from income tax.
  • Then how would that particular piece of money be taxed? Thank you for that question.
OK

Oklahoma 2026 Regular Session

Revenue and Taxation Apr 20th, 2026

Revenue and Taxation

Transcript Highlights:
  • I saw that this has almost a million-dollar drop in sales tax revenue.
  • And FY28, they say it's a 970,000 in state sales tax loss.
  • And FY28, they say it's a 970,000 in state sales tax loss.
  • The interest earned on these accounts is also exempt from income tax.
  • It's been noted that it's from a couple of court cases.
Summary: The committee first considered and unanimously approved the nomination of Keith Ventress to the Oklahoma Development Finance Authority and then to the Oklahoma Industrial Finance Authority. Members noted his banking background and asked a brief question about the reference to old congressional district boundaries in the nomination materials, but there was no substantive opposition and both nominations advanced to the Senate. House Bill 1590, by Senator Daniels, would create an Oklahoma education infrastructure linked deposit program to provide reduced-interest loans for charter schools and nonprofit private schools for capital and building needs. Supporters said it would use existing state linked-deposit structures already used for agriculture and affordable housing, while opponents raised concerns about using taxpayer-backed funds for private schools, the bill’s broad nonprofit language, and whether it could lead to more state oversight of private education. The bill passed 9-2. House Bill 1242, which would add survey day to the list of agricultural sales tax exemption items, was discussed briefly but received no motion for a do pass recommendation and remained in committee. House Bill 3818, by Senator Coleman, would create tax-advantaged insurance loss savings accounts for homes and vehicles; members expressed concern about missing definitions, contribution limits, and the potential for abuse, but agreed the concept had promise and the bill passed 9-2 after the enacting clause was stricken for further work. House Bill 4305, as amended, clarified how affordable housing properties are assessed for ad valorem tax purposes by excluding certain income-based subsidies from valuation; after questions about prior court cases and assessment practices, it passed 6-5.
MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 3/13/25

Taxes

Transcript Highlights:
  • Right now, this tax is dedicated.
  • </c><00:18:28.799><c> tax</c> the solid waste management tax tax the solid waste management tax tax revenues
  • and even property tax revenue.
  • and our taxes have gone up 67%.
  • and our taxes have gone up 67%.
MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 3/18/26

Taxes

Transcript Highlights:
  • I'm calling this meeting of the Tax Committee to order for March 18th, 2026.
  • </c><00:03:42.640><c> implications</c> there's a lot of tax implications there's a lot of tax implications
  • The county will not be able to make up those gaps through property taxes.
  • </c><00:59:52.160><c> While</c> those gaps through property taxes.
  • While those gaps through property taxes.
Bills: HF4343
TX

Texas 89th Regular

89th Legislative Session May 8th, 2025 at 10:05 am

Texas House Floor Meeting

Transcript Highlights:
  • tax rate without holding an election to approve the adopted tax rate, making conforming changes.
  • The bill would adopt an ad valorem tax rate that exceeds the voter approval tax rate without holding
  • This is another great tax transparency bill.
  • And the court was very, very clear about this.
  • an ad valorem tax rate that exceeds the voter approval tax rate or authorize the issuance of bonds,
Summary: The House convened with a quorum, received the invocation and pledges, and heard several announcements and recognitions before moving into floor action. Members honored the University of Texas Rio Grande Valley chess team for winning a share of the 2025 President’s Cup, recognized educator Jessica Lopez, and paid memorial tribute to Jennifer Maddenly, along with recognitions for Jeanette Valdez Duran’s food pantry work, TAMACC’s 50th anniversary, and Bernardine Steptoe’s retirement from WFAA. The House also granted permission for committees to meet while the House was in session, set a local consent calendar, and suspended posting rules for a Public Health Committee hearing on SB 2721. The chamber then considered a long series of Senate and House bills, with many passing on record votes. Measures addressed local law enforcement authority (SB 906), veterans highway designation (SB 1229), foster care medical billing (SB 855), massage therapy trafficking safeguards (SB 703), tax ballot language (SB 1025), occupational licensing for people with convictions (SB 1080), lien deadlines (SB 929), liquor sales complaints (SB 1355), higher education application fee waivers (SB 2231), utility data access (SB 1877), pediatric preceptorships (SB 1998), and several House bills on bond forfeiture notice, health workforce coordination, indigent civil commitment representation, consumer transaction cancellations, bird dispersal rules, theft venue for digital property, military grant applications, AI cancer-detection grants, cybersecurity contract language, in-state tuition for military-related programs, utility capital recovery, energy waste advisory oversight, gas utility rate recovery, psychedelic therapy study, teacher retirement funding transparency, pension changes, tax payment plans, and voter registration security. Some measures drew notable debate or amendments, including HB 5247, where a ratepayer-credit amendment failed, and HB 2298, HB 4014, HB 510, HB 561, HB 1128, HB 1904, HB 30, HB 200, HB 3045, and HB 5111, which all passed after recorded votes with varying margins. A major point of contention was SB 2420, the app store age-verification bill, which prompted extended debate over whether the bill should also require app developers to verify users’ ages. Representative Bryant offered an amendment to preserve developer verification obligations, arguing the bill would otherwise shift responsibility away from app makers; the author opposed it, saying the bill’s approach was more workable and raised concerns about First Amendment issues. Multiple points of order were raised and withdrawn during the debate, and the amendment discussion remained unresolved in the excerpt. The House also postponed further consideration of SB 17, SB 552, and SB 2420 at different points, and recessed for lunch after completing a large block of third-reading votes.
AL

Alabama 2025 Regular Session

Alabama House Financial Services Committee Feb 19th, 2025

Financial Services

Transcript Highlights:
  • This is important for tax purposes as we need to get this bill moved and through.
  • Then, replace lines 38-40 on page two with the following: Section one... ...Section one, effective for tax
  • years beginning on or after January 1, 2024, research and experimental expenditures for Alabama tax
Bills: HB163