Transcript Highlights:

• into the Business and Commerce Code.
• Code.
• They did not pay a tax.
• , Federal taxes, state taxes, taxes in another country, as well as transnational crime and domestic crime
• So they don't have to pay taxes here in Texas. They don't have to pay taxes in Mexico.

Summary: The Senate opened with an invocation by Pastor Jim Harris of Tilden Baptist Church, followed by remarks from Senator Zaffirini recognizing his service and retirement as an agricultural teacher. The chamber also received a message from the governor on appointments to the Coastal Water Authority Board of Directors. Senators then adopted SR 434 honoring Goodwill Industries of San Antonio’s 80th anniversary, with Senators Gutierrez, Menendez, and Zaffirini praising its workforce training and second-chance employment mission; SR 435 recognizing Dr. Christine Ramos Camacho as Doctor of the Day; and a group of additional resolutions adopted by voice vote. Senator Zaffirini also introduced the McMullen County Day delegation, and Senator Gutierrez introduced the Doctor of the Day. The Senate then took up and passed several bills. SB 1951 addressed penalties for late property rendition filings and removed a financial incentive for appraisal districts; SB 1261 related to financing water supply projects in the state water plan; SB 1620 created a Texas Forensic Analyst Apprenticeship Pilot Program; SB 530 updated higher-education accreditation rules; SB 2183 standardized fireworks sales periods statewide; SB 2368 strengthened the Lone Star Infrastructure Protection Act and added foreign-affiliation safeguards for electricity market participants; SB 1398 limited children without placement (CWOP) practices and added community-based care transparency; and SB 1960 established digital replication rights for voice and visual likenesses. Each of these bills advanced through suspension of the regular order, passage to engrossment, suspension of the three-day rule, and final passage, with recorded votes generally showing strong support and some opposition on a few measures. The chamber also debated SB 825, which would require an annual study of the economic, environmental, and financial impacts of illegal immigration. Senators Middleton, Hinojosa, Gutierrez, and Eckhardt debated whether the study should include positive as well as negative impacts; an amendment to require that broader analysis failed, and the bill was left pending after passage to engrossment. Other measures passed included SB 2010, prohibiting political subdivisions from operating guaranteed income programs; SB 546, requiring reporting and continued implementation of school bus seat belts; SB 586, establishing the Historical Texas Cemetery designation program; SB 1150, requiring inactive oil and gas wells to be plugged or returned to production under a compliance plan; SB 1184, lowering the minimum age of wine eligible for sale by wine collection sellers; SB 2185, clarifying bilingual education allotment funding; SB 1923, making child support follow the child in certain temporary placements; SB 2252, expanding early literacy and numeracy supports and screening tools; SB 1870, barring local decriminalization of drugs; and SB 2405, the major TDCJ sunset bill, which included facility planning, parole and rehabilitation reforms, and an amendment protecting parole board discretion. Most of these bills were adopted after floor amendments and passed with recorded votes, often along party-line or near-party-line divisions.

Transcript Highlights:

• We made adjustments to the tax code to account for those in, I believe, 2018.
• Um, I believe we pretty much rewrote the tax code in 2018. So, we've accounted for that.
• We made adjustments to the tax code to account for those in, I believe, 2018.
• Um, I believe we pretty much rewrote the tax code in 2018. So, we've accounted for that.
• We made adjustments to the tax code to account for those in, I believe, 2018.

Keywords: 927, senate, all

Transcript Highlights:

• code to the federal tax code and adopt additional provisions that will lead to additional lowered revenues
• Our tax code should not pick winners and losers. When you give tax relief, it should be...
• Tax code should not pick winners and losers.
• And for 40 years, I did my taxes on paper. I spent thousands of hours doing my own taxes, both...
• Small businesses, when they don't get to conform to our tax code, means they have to have two separate

Keywords: 1182, all

Summary: The Senate convened with prayer, the Pledge of Allegiance, attendance, and routine journal and guest items, then moved into the Committee of the Whole to consider bills on the calendar. The main substantive item was SB 1106, a tax conformity bill tied to federal tax changes. Senators debated it extensively, with supporters arguing it would provide tax relief, certainty for taxpayers filing returns, and pro-growth benefits for workers and businesses, while opponents said it would reduce state revenue, favor wealthier taxpayers and corporations, and should be handled in broader budget negotiations. Several senators also objected to provisions they said were added late, including child care, senior deductions, and education-related tax credit language. The bill was ultimately passed in open session by a vote of 17 ayes, 12 nays, and 1 not voting, and was transmitted to the governor. After SB 1106, the chamber adopted the Committee of the Whole report and then heard a proclamation in support of law enforcement, read by Senator Bolick and signed by Senate leadership. The proclamation cited officer safety, assaults, fatalities, and mental health concerns, and called for continued support, equipment, training, and resources for law enforcement. Senators spoke in favor of honoring police and “backing the blue.” The Senate also handled routine floor business, including a message from the House, transmission of SB 1106 to the governor, and a long list of first-reading bill introductions and committee references covering topics such as public safety, health and human services, education, finance, elections, immigration, border issues, and appropriations. The meeting concluded with committee announcements and adjournment until Tuesday, January 20, 2026.

Transcript Highlights:

• H.R. 33 makes certain our tax code reflects the values of fairness and trust.
• H.R. 33 makes certain our tax code reflects the values of fairness and trust.
• <03:27:57.960> code responsibility to ensure the tax code responsibility to ensure the tax
• <03:28:03.199> code<03:28:03.479> reflects hr33 makes certain our tax code reflects
• eliminate the tax code and zero it eliminate the tax code and zero it out<08:09:59.760> maybe

Keywords: U.S. House of Representatives Floor Proceedings on Wednesday, January 15, 2025, 1012, house, all

Transcript Highlights:

• , to authorize the exemption of certain property from ad valorem taxes.
• provide for ad valorem property tax exemptions and to authorize parishes to grant ad valorem tax exemptions
• exemption a certain property from Advilorm taxes.
• avallarum property tax exemptions to authorize parishes to grant an avallarm tax exemptions for certain
• to provide dues for parish tax collectors.

Keywords: 974, senate, all

Transcript Highlights:

• Tracking code that individuals on the DD waiver have.
• How do we change the code for the reimbursement rate?
• This is basically a provider tax, as you know.
• Pool provider tax.
• You talked about the tax going away.

Transcript Highlights:

• Committee as the vice chair and also am a tax commissioner for the North Dakota Tax Department.
• Those would be two new codes, in addition to the 46 tribal codes that we currently have.
• A tribal utilities code that mirrors what the state has in its code, but also includes the provisions
• I am the tax director for the Standing Rock Sioux Tribe.
• Because it's in the North Dakota Century Code.

Summary: The Tribal and State Relations Committee met at Standing Rock and heard extensive comments from tribal council members, state legislators, and tribal program leaders about ongoing state-tribal coordination issues. Early discussion focused on the committee’s purpose, the need for better communication, and frustration that the meeting agenda and time allotted did not include enough state department heads or program experts to address child welfare, ICWA, Medicaid, and other human services concerns. Tribal leaders emphasized that Standing Rock wants more direct, regular communication and more practical follow-through from prior meetings. A major theme was health and human services, including concerns that the state’s rural health transformation efforts and human service zone structure do not fit tribal needs, especially for a direct-service tribe that relies on federal funding and Indian Health Service. Members also raised foster care delays, housing shortages that force children off-reservation, substance abuse treatment capacity, and the need for cultural competency in child welfare and education. Other issues included missing and murdered Indigenous people, law enforcement cooperation, extradition and banishment ordinances, cross-deputization, roads, water and sewer infrastructure, census accuracy, and the need for updated lists of tribal liaisons and bills affecting tribes. Economic development and sovereignty issues were also discussed. Standing Rock leaders raised concerns about e-pull-tabs and charitable gaming, saying state regulation has reduced tribal gaming revenue and that e-tabs should be treated as Class III gaming. They also objected to county-issued fireworks and liquor permits that affect reservation communities, arguing that state and county authority often conflicts with tribal sovereignty. In response, legislators said e-tabs and charitable gaming were likely to return as legislative issues and suggested possible solutions such as restricting e-tabs near tribal lands. The committee also discussed the need for more information on tribal-related bills and for legislators to receive cultural and treaty training. Several tribal projects and programs were presented. Joseph McNeil described Sage Development Authority’s 235-megawatt wind project, which is paused because of federal permitting delays, and asked for state support to move it forward. Dave Arshambo described Wojou’s land regeneration, buffalo, food sovereignty, youth, and wellness programs. Later, Cheryl Carey of Sacred Pipe Resource Center introduced the needs of the urban Native population in Bismarck-Mandan and statewide, noting that many Native people live off-reservation and often fall through the cracks in state-tribal discussions. The committee adjourned for lunch and planned to continue with additional presentations afterward.

Transcript Highlights:

• This clarification law is consistent with the current tax code applicable to broadcasting and live and
• It helps ensure franchise franchise tax. Consisting between radio and television broadcasters.
• Communications aren't wrapped up into something that's being taxed on the franchise tax side by the big
• broad net of franchise tax.
• We currently do not have income tax. This will make sure that capital gains tax is part of that.

Transcript Highlights:

• It amends and reenacts two sections of the Code of Virginia relating to retail franchise agreements,
• It amends and reenacts two sections of the Code of Virginia relating to residential property owners,
• The substitute is technical in nature, removing a duplicative code number reference.
• credits are able to fully access existing tax relief measures that are provided for them in the code
• Related to affordable housing, religious organizations, and other nonprofit tax-exempt property.

Keywords: March 06, 2026 - Regular Session, 976, house, all

Transcript Highlights:

• The Internal Revenue Code as of January 1, 2026, including the provisions that are retroactive to tax
• have to do amended tax returns.
• No tax on tips. No tax. And so if you look at Chairman Olson's bill, you will see those in there.
• Here in Arizona, the legislature and the laws determine the tax code. So what she is..."
• "In Arizona, the legislature and the laws determine the tax code.

Keywords: 1182, all

Summary: The caucus focused on HB 2153, a tax conformity bill that would align Arizona statute with the Internal Revenue Code as of January 1, 2026, including retroactive provisions affecting tax year 2025. Staff explained that the bill excludes three federal provisions from H.R. 1: the additional $6,000 senior deduction, the increase in the state and local tax (SALT) deduction to $40,000, and the deduction for interest on new car loans. It also adds several Arizona-specific provisions, including a $6,000 deduction for certain retirement distributions for taxpayers age 65 or older, a $6,000 deduction for Roth IRA contributions, an increase in the dependent tax credit from $100 to $125, and a deduction for child and dependent care expenses above the federal credit. JLBC’s fiscal note was cited as a negative $441.3 million in year one, declining over the next two years. Chairman Livingston and other Republican members argued the bill was needed immediately because the Department of Revenue had already issued tentative forms assuming full conformity, creating confusion for taxpayers and businesses. They said the state needed a signed law as soon as possible to avoid amended returns, inconsistent filing rules, and uncertainty for small businesses. Livingston emphasized that the bill was intended to protect small businesses from having to keep two sets of books and said he was advising taxpayers not to file until the issue was resolved. Members also discussed the practical impact on small businesses, citing testimony that Arizona has about 700,000 small businesses employing well over a million people. Several exchanges clarified the difference between the governor’s November direction to the Department of Revenue and the bill before the committee. Staff explained that DOR normally assumes “simple conformity” and that the governor’s directive attempted to add “below-the-line” deductions through a worksheet, but that those items still require statutory authorization. Members said the governor’s action was confusing and characterized it as a press release rather than binding law. The committee also discussed the child care provisions, describing them as a federal-style deduction Arizona has not previously adopted and as one of the main new benefits in the bill. The caucus ended without a vote, and members were told the floor would begin at 10 a.m.

Transcript Highlights:

• child tax credit.
• I know we covered that earlier, that through tax... Property tax refunds.
• You would be eligible if you paid a tax refund if she has zero tax liability, although she pays taxes
• They do it via property tax. They do it via property tax.
• liability but still pay taxes through sales taxes and through property taxes, which are embedded into

Transcript Highlights:

• taxes, to be able to help fund growth.
• So as we look at what tax differential looks like statewide, All right, so as we look at what tax differential
• That particular section of code is just being pulled in.
• But it's already in code currently. Correct. So it would have to be...
• Do you know the section of code they were talking about? I'm not sure on the code specifically.

Keywords: 985, all

Transcript Highlights:

• the code of conduct. the code of conduct.
• It's titled the Code of Ethics and Code of Conduct for New Hampshire educators.
• It's titled the Code of Ethics and Code of Conduct for New Hampshire educators.
• I, so this is an educator code of conduct, not a parental code of conduct.
• Um we we are not the code of conduct. Um we we are not the code of conduct.

Keywords: 1191, senate, all

Transcript Highlights:

• It just has code sections open.
• Section 22 is in compliance with 31-13-1 through 31-13-11 in code.
• Section 26: Bonds issued by the authority are not subject to taxes.
• . subject to taxes.
• None of those are various code sections.

Keywords: Energy - Room 409, 3 March, 2026; 1:30 P.M., 925, all

Summary: The committee first considered House Bill 1049, which was explained as a House vehicle used to insert two previously introduced Senate bills: the rural water oversight committee bill and a measure expanding PSC authority to reject certain certificated areas for municipalities serving customers more than one mile outside city limits, with water utilities added to the existing electric utility language. The committee adopted the strike-off amendment and then passed the amended bill, which was reported out. Next, House Bill 1305 was taken up. The bill would expand oversight of municipally owned electrical distribution systems by allowing the Public Service Commission to conduct audits, but it included a reverse repealer because further work was still needed. The sponsor said he wanted to ensure systems that do not need auditing are not unnecessarily included. The committee adopted the strike-off amendment and then reported the bill. The final and most detailed item was a bill creating the Metro Jackson Water Authority. The sponsor described it as a response to Jackson’s water crisis and warned that without action the city could face bankruptcy and bondholder enforcement. The bill would create a new authority covering Jackson water and wastewater service areas, establish a board with appointments by the mayor, governor, lieutenant governor, and others, transfer operations when the court-ordered process ends, and give the authority powers over rates, contracts, bonds, procurement, reporting, and related financial matters. A committee member asked whether population-based language would capture any city other than Jackson; the sponsor said Jackson is the only city over 100,000 population and acknowledged a drafting issue, noting the reverse repealer was included because the bill was not yet perfect. After the strike-off was adopted, the committee voted to report the bill.

Transcript Highlights:

• they will also benefit from the tax they will also benefit from the tax revenue<00:04:49.759>
• I’ve done volunteer income tax assistance work for over 19 years. This is my 20th tax season.
• He said tax refunds and tax credits help stabilize family incomes.
• completing their taxes this this tax, by completing their taxes this this tax, you<01:36:24.159>
• For the past 19 tax seasons, UKAP has operated the VITA program and provided tax-free tax preparation

Keywords: 1187, senate, all

Transcript Highlights:

• Because we have a code, we have a Fish and Wildlife Code, then we would expect that our licenses are
• The game wardens have said, no, you are in violation of the state's conservation code, century code,
• and business taxes and excise taxes.
• The tax base of the county.
• They had 30% of their tax base was tax exempt. 30% of their tax base was tax exempt, and there were some

Summary: The committee met at Spirit Lake Tribe and first heard welcoming remarks and introductions from tribal leaders and program directors. Chairwoman Street and other tribal representatives outlined a range of concerns and requests for state action, including taxation of reservation lands, support for non-beneficiary students at the tribal school, homelessness funding, Indian-managed health care, gaming and e-tabs, Feather Alert improvements, industrial farming near waterways, tourism, and better state-tribal consultation. Committee members responded that the meeting was intended to improve understanding and communication, and several members suggested future legislation or resolutions could be used to advance some of the issues. The tribe also offered to provide training on treaties, IHS 638, and compact services to legislators and staff. A major portion of the discussion focused on Spirit Lake fish and wildlife jurisdiction and the lake boundary. Tribal representatives asked for an MOU or co-stewardship agreement with the state to clarify hunting and fishing rights, recognize tribal licenses, and reduce recurring disputes over “gray areas” on the reservation and lake. Committee members discussed whether to draft a bill or resolution directing the executive branch and state agencies to negotiate such an agreement, and asked that North Dakota Game and Fish be invited to a future meeting. Related concerns included aquatic nuisance species prevention, with both sides agreeing that more aggressive boat inspection and cleaning measures would be beneficial. The committee also discussed taxation and county relations. Tribal leaders raised concerns about county resistance to fee-to-trust transfers and about property and vehicle taxation affecting members living on or near reservation lands. Committee members and tribal counsel reviewed federal treaty principles and court cases, and one member noted that the committee had previously taken no formal action on similar issues. Later, Benson County’s tax equalization director explained how the county values taxable land, handles inundated land applications, and tracks land coming off the tax rolls when the tribe repurchases acreage. The discussion ended with a presentation from the president of Sisseton Wahpeton College, who described the college’s programs, economic impact, and funding needs, followed by an HHS presentation on 1115 Medicaid waivers and the IMD exclusion as the committee moved to its next topic.

Transcript Highlights:

• But remember that whenever we do make modifications to the property tax system, that it's a tax shift
• This would apply to tourist development taxes and local option taxes, except when those taxes have been
• of the local option taxes.
• The voters aren't paying this tax.
• Under the current code, if you're going to make a code change, you have to submit that to DFS.

Summary: The committee took up several claims bills first and reported both favorably without debate. SB 20, relating to relief of J.N., a minor, would pay the remaining $400,000 of a $600,000 settlement after an 11-year-old was injured on a Hillsborough County sidewalk with a known defect; SB 14, relating to the estate of Pineal Januier, would authorize payment of the remaining $1.7 million of a $2 million settlement after a drowning at a Miami Beach youth center pool. Both bills were supported by the sponsors and the Senate Special Master’s favorable recommendations, and both passed on roll call votes. The committee then considered SJR 1510 and its implementing bill, SB 1512, both by Senator Avila, which would create a new property tax benefit for owners who lease a non-homestead residential property for more than six months in order to encourage more affordable rental housing. Local governments, the Florida League of Cities, and the Florida Association of Counties opposed the proposal, warning of major revenue losses, impacts on public safety and services, and uncertainty for local budgets; several senators also questioned whether landlords would pass savings on to renters and whether the measure would worsen density and parking issues. Despite the opposition, both measures were reported favorably after the sponsor said the bills would be refined and revised. SB 674, by Senator Wright, was reported favorably with support from property appraisers who said it would let them budget and pay hiring or retention bonuses, similar to authority already given to tax collectors, to help compete for specialized staff. CS for CS SB 268, by Senator Jones, also passed after an amendment adding congressional members; the bill would create a public-records exemption for certain home-address information for elected officials, and debate centered on balancing transparency with safety after members described death threats and harassment. The committee then approved SB 100, by Senator Fine, which would bar government buildings from displaying flags representing political viewpoints and allow active or retired military or National Guard members to use reasonable force to stop desecration of the U.S. flag; the bill drew extensive opposition from transparency, civil rights, and LGBTQ advocates who argued it was vague, unconstitutional, and aimed at pride flags, while supporters said government should not endorse political messages. Finally, CS for SB 1664, by Senator Trumbull, was reported favorably after a strike-all amendment. The bill would require voter reapproval every eight years for certain local discretionary taxes, including tourist development taxes and some local option taxes, unless pledged to revenue bonds. Cities, counties, tourism groups, and the lodging industry opposed it, saying the measure would create uncertainty, threaten tourism marketing and beach restoration funding, and make long-term infrastructure and debt planning difficult. Senator Trumbull argued the proposal simply gives voters a recurring chance to decide whether they still support the taxes and the projects they fund.

Transcript Highlights:

• up regulations and tax codes which end up regulations and tax codes which end up driving<01:55:55.280
• out with our tax code and regulations.
• > code<01:56:35.840> and<01:56:36.080> our clean up our tax code and our clean up
• the tax code as the place bills and view the tax code as the place to<02:55:09.359> give<02:55
• So, you know, minimizing giveaways in the tax code and protecting the tax base and not eroding it with

Keywords: 1183, house

Transcript Highlights:

• And with regard to these codes, who's suggesting what goes into the codes?
• code.
• on a pretty good code.
• code.
• If a code, some code, results in an increase in fee, we're typically not going to oppose the code, as

Keywords: 959, house, all

Transcript Highlights:

• When we allow multinational corporations to exploit the tax code, that's exactly what they're doing,
• By restoring our tax code to the federal approach, we could reclaim these lost revenues and reinvest
• tax codes work in fundamentally different ways.
• And you know, However, you are a very versed tax person like I am, and you know, the foreign tax code
• Every state's tax code is full of loopholes, including the Commonwealth.

Keywords: 995, all

Summary: The Joint Committee on Revenue, chaired by Senator James Eldridge and Representative Adrian Madaro, opened its hearing with a moment of silence for the late Lowell State Senator Ed Kennedy and reviewed hearing procedures and deadlines. The committee then took testimony on several corporate tax bills, including S. 2033/H. 3110 on offshore tax avoidance, H. 3248 on a manufacturing tax exemption, H. 3057 on a tiered corporate minimum tax, and S. 2041 on a corporate tax haven blacklist, along with a separate business interest deduction bill. No votes were taken during the hearing. Supporters of S. 2033/H. 3110, including labor unions, health care workers, educators, public health advocates, seniors, and several legislators, argued that Massachusetts needs new revenue to offset federal cuts to Medicaid, SNAP, health care, education, and other services. They said the bill would raise roughly $400 million annually by increasing the share of offshore profits included in the state tax base from 5% to 50%, and they framed it as a fairness measure that would require large multinational corporations to pay more while leaving most local businesses and workers unaffected. Testimony emphasized risks to MassHealth, PCA services, adult dental care, hospitals, schools, and public health programs if new revenue is not raised. Opponents, including the Mass Taxpayers Foundation and the Council on State Taxation, argued the proposal is poor tax policy and likely unconstitutional because it would tax foreign-source income without allowing foreign tax credits or a comparable apportionment method. They said Massachusetts should take a broader, coordinated approach to federal tax changes rather than a standalone bill, and warned of litigation risk and possible double taxation. Supporters such as MassBudget and former tax counsel Don Griswold countered that the bill is a reasonable rough-justice approach, consistent with federal and neighboring-state treatment, and that it would primarily affect a small number of very large multinationals. On S. 2041, the Global Business Alliance opposed the proposed tax haven blacklist, while supporting a separate bill allowing business interest deductibility.