Video & Transcript Research : 'tax code'
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ND
North Dakota 2026 1st Special Session
Tax Reform and Relief Advisory Committee Mar 17th, 2026 at 09:30 am
Transcript Highlights:
- tax.
- tax.
- an extraction tax.
- valorem tax.
- Tax Commissioner.
Summary:
The committee met to continue its tax reform and relief study agenda, approved the December 3, 2025 minutes, and announced a new subcommittee to examine property tax statement issues with counties, auditors, and the tax office. Representative Headland was named chair, Senator Rummel vice chair, and Representatives Dressler and Dr. Dr. and Senator Patton were also assigned. The chair noted the group may need an additional meeting and thanked staff and attendees.
A major portion of the meeting focused on economic development incentives. The Department of Commerce presented on the Renaissance Zone program and TIF districts, describing Renaissance Zones as locally tailored tools that combine local property tax relief with state income tax incentives. Commerce said the program has supported thousands of projects since 1999 and cited examples from Beach and Mandan showing increases in property and taxable value, business retention, housing, and downtown revitalization. Committee members raised concerns that smaller rural communities often lack the staff and expertise to apply, and Commerce said it provides outreach through conferences, office hours, and one-on-one assistance. League of Cities and local officials from Bismarck and Ellendale echoed the capacity issue, discussed how the programs have worked in their communities, and suggested possible reforms or more targeted support for small towns. Ellendale’s mayor also described two TIF districts, one for industrial infrastructure in Oaks and one for housing infrastructure tied to a data center project in Ellendale.
The committee then turned to stripper oil taxation. The Tax Department gave a comparison of oil and gas tax structures in selected states, noting that most have some form of stripper or marginal well provision, while Alaska does not appear to have a specific stripper-well exemption. Members asked for more detail on definitions and North Dakota’s annual adjusted rate. The Department of Mineral Resources followed with a detailed presentation on North Dakota stripper wells, explaining the statutory thresholds, the 12-consecutive-month production test, and the fact that once a well qualifies it remains on stripper status even if production later rises. DMR said about 11,332 stripper wells are active, representing roughly 54% of wells and about 16% of state production, and emphasized that stripper status can extend well life, preserve tax revenue, and reduce orphaned wells. Committee members and industry witnesses discussed refracs, the economics of keeping marginal wells active, and the competitive disadvantage created by North Dakota’s oil price discount. No votes were taken on these informational items.
AZ
Transcript Highlights:
- tax cuts onto the Arizona income taxpayers, that we needed to conform Arizona's income tax code to the
- Let's get certainty for the income tax code.
- income tax code.
- And indeed, Arizona will become the first state, potentially the only, to fully conform its tax code
- cuts to the Arizona income tax code.
Summary:
The House convened, opened with prayer and the Pledge, approved the journal, and welcomed several guests in the gallery, including a high school student and an advocate connected to the domestic violence bill HB 2995. The chamber then moved through multiple Committee of the Whole calendars, first advancing HB 4155, HB 4156, and HB 4157, then HB 4164, HB 4165, and HB 4166, all with do-pass recommendations and no substantive amendments on those calendars. Later, the House also considered SB 1326, a victims’ rights measure, adopted a floor amendment, and reported it out as amended. The House corrected an earlier clerical error regarding HB 4155-4157 being referred to engrossing rather than third reading.
The House then took up a long series of final passage votes on Senate bills. SB 2174, SB 2611, SB 1011, SB 1012, SB 1016, SB 1018, SB 1038, SB 1039, SB 1040, SB 1053, SB 1055, SB 1057, SB 1060, SB 1061, SB 1068, SB 1069, SB 1075, SB 1100, SB 1113 on reconsideration, SB 1160, and SB 1170 all passed. SB 2873, SB 1004, SB 1009, SB 1042, SB 1043, SB 1049, SB 1093, and SB 1143 failed. SB 2995, the emergency family-law/domestic-violence bill known as the Alec and Lydia Act, passed with the required two-thirds vote after extensive debate; supporters said it would better protect children and clarify judicial standards, while opponents argued its definitions were overly broad and could harm families. SB 1018 on foreign laws also drew extended debate over Sharia law, with supporters framing it as a defense of American values and opponents calling it unnecessary and discriminatory.
Several votes included explanations focused on policy concerns. SB 1004 on sex-offender registration and monitoring drew debate over whether electronic monitoring is effective. SB 1040 on voter registration transparency prompted arguments over public access to voter rolls versus privacy and security. SB 1118 on municipal zoning and historical homes was debated as a property-rights and local-control issue, with supporters saying it could help preserve affordable housing and opponents warning it would override local decisions. The House also adopted motions to reconsider prior actions on SB 1043 and SB 1100, and it requested the Senate return SB 1552 for reconsideration. The session ended with the House still processing additional Committee of the Whole business, including HB 4158, HB 4159, HB 4160, HB 4161, HB 4162, and HB 4163, with HB 4162 and HB 4163 receiving floor amendments and do-pass recommendations.
MN
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Wednesday, February 25, 2026)
US Federal House Floor Meeting
Transcript Highlights:
- The code ventilation energy package.
- this chamber cheered cheered more taxes this chamber cheered cheered more taxes on<00:39:35.760>
- through strength, and tremendous tax through strength, and tremendous tax cuts.<02:08:27.360>
- Number one, it would rescind the tax hike on low-cost clean energy, and it would restore tax credits
- tax its own citizens for gasoline. tax its own citizens for gasoline.
MA
Massachusetts 2025-2026 Regular Session
Status of Persons with Disabilities Jun 21st, 2026 at 11:00 am
Transcript Highlights:
- We have something called the RATSY tax credit. We love acronyms.
- But that is a statutory tax credit of $4,800 per apprentice.
- But that is a statutory tax credit of $4,800 per apprentice, which is, you know, a nice tax credit.
- It's a refundable tax credit.
- I mean, there's a billion job codes for DCR.
Summary:
The subcommittee opened with roll call and approved the January minutes. Members then heard from Undersecretary of Labor and Workforce Development Josh Cutler, who gave an update on the Healey-Driscoll administration’s apprenticeship efforts and emphasized apprenticeship as an earn-while-you-learn model that can help address workforce shortages while including people with disabilities. He described growth in apprenticeships across sectors such as banking, bio, early education, health care, and human services, and noted recent milestones including the state’s 10,000th registered apprenticeship, expanded tax credits, reduced program fees, added apprenticeship liaisons, and Grow grants to support program development.
Committee members focused on how apprenticeship could be adapted for human services and disability-related jobs, including early education, direct care, PCA work, sterile processing, and related health occupations. They asked about funding structures, employer participation, community college involvement, and how to make programs accessible to people with disabilities. Cutler explained that apprenticeship programs are employer-designed but must meet core requirements such as paid employment, at least 2,000 hours of on-the-job learning, related technical instruction, mentorship, and progressive wages. He said the state can support programs through the registered apprenticeship tax credit, which he said is $4,800 per apprentice and can be stacked with the disability employment tax credit, and through Grow grants, which were most recently awarded at about $2.1 million statewide.
Members and Cutler discussed using intermediaries such as trade associations, nonprofits, and disability organizations to help employers set up programs and navigate incentives. He said the commission could be useful as a convener and suggested a targeted panel or information session with apprenticeship liaisons, employers, and existing sponsors to identify a few specific occupations and build a proof of concept. The meeting ended with agreement to follow up offline on potential partner employers, including Eastern Bank, and on possible next steps for a focused panel or pilot opportunities.
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 4 on Climate Crisis, Resources, Energy, and Transportation May 6th, 2026
Transcript Highlights:
- It's not coming from state funding or tax dollars.
- Now they are in 13 states and bringing tax revenue back into Marin.
- the building code, we really use standards to assess... ...to note that throughout the building code,
- But that's where I just separate a standard from the code.
- as well as defensible space codes.
Summary:
The hearing focused on home hardening and defensible space as wildfire mitigation tools, with members and witnesses emphasizing that California’s wildfire losses, insurance costs, and affordability pressures require a broader strategy than the status quo. The chair framed the issue as a tipping point for the state and asked witnesses to discuss how to scale mitigation, improve coordination, and make programs more effective and sustainable. Early testimony from the Insurance Institute for Business and Home Safety explained how embers, flames, structure density, and combustible materials drive community conflagrations, and described the IBHS Wildfire Prepared Home standards, including a base “Prepared” level and an enhanced level. IBHS said California is ahead of other states but still needs standardized, verified mitigation, and noted research suggesting home hardening can reduce losses and improve insurability.
The Legislative Analyst’s Office highlighted key policy questions for lawmakers, including the state’s role, intergovernmental coordination, cost-effectiveness, program design, long-term sustainability, and barriers to implementation. Members pressed for practical, lower-cost approaches, and witnesses repeatedly stressed that the first five feet around a home is critical, that many mitigation steps are DIY or relatively low-cost, and that financing will be necessary because many homeowners cannot afford full retrofits. Megafire Action argued that home hardening is a market adoption challenge, not something the state can fully pay for, and recommended a blended model of education, low-interest loans, smaller grants, and insurance discounts to drive mass adoption. Ventura Regional Fire Safe Council and Marin Wildfire Prevention Authority described local programs using assessments, neighborhood-based Firewise efforts, grants, and resident participation, while also calling for better marketing, clearer standards, workforce development, and stronger links between mitigation and insurance benefits.
In the later panels, Cal Fire and the State Fire Marshal described the state’s layered approach: parcel-level hardening, defensible space, and neighborhood-scale mitigation. Cal Fire said its defensible space inspection program needs ongoing funding and staffing to remain permanent, and the LAO said the proposal has merit but could be modified depending on budget conditions and alternative funding sources. Cal Fire also described a forthcoming defensible space financial assistance program focused on Zone Zero and vulnerable communities, estimating about $8,000 per home and roughly 3,125 homes served with the proposed funding. The State Fire Marshal clarified that local Zone Zero ordinances cannot be less restrictive than state minimum standards, though local governments have flexibility above that floor. Throughout the hearing, members and witnesses returned to the need for a coordinated statewide marketing campaign, consistent standards, targeted incentives, and sustained funding to move from pilot efforts to mass adoption.
MN
Transcript Highlights:
- raise taxes in our committee.
- raise taxes in our committee.
- raise taxes in our committee.
- raise taxes in our committee.
- raise taxes in our committee.
Bills:
HF1049
WV
West Virginia 2026 Regular Session
WV Senate Judiciary Committee in Session Mar 11th, 2026 at 03:59 pm
Judiciary
Transcript Highlights:
- And so those items were struck in this section of code and then moved to a new section of code.
- of code, and those exceptions In this section of code, the new section of code, and those exceptions
- Code, Code of Federal Rules, or guidance issued by the U.S.
- When there was an excise tax, I'm sure it's in a taxation section of code that I can help you find later
- What about current code really...
AZ
FL
Transcript Highlights:
- Representative Busada, you're recognized to explain Amendment Bar Code 560863. Thank you, Chair.
- It does not weaken the Florida Building Code. It does not eliminate local oversight.
- Representative Balsi is recognized to explain the strike-all amendment, Bar Code 044805.
- Electrical changes, code changes—there's a lot to this. We ask you to vote no.
- It's funded by ad valorem property taxes.
DE
Delaware 2025-2026 Regular Session
Senate Legislative Session - Session 2 - 41st Legislative Day Jun 25th, 2026
Delaware Senate Floor Meeting
Transcript Highlights:
- House Bill 444, with House Amendment 1, an act to amend Title 15 of the Delaware Code relating to the
- House Bill 462, an act to amend Title 14 of the Delaware Code relating to school taxes, out of Finance
- House Bill 462, an act to amend Title 14 of the Delaware Code relating to school taxes, out of finance
- relating to the Delaware Hazardous Substance Cleanup Act and the Realty Transfer Tax.
- However, the Delaware Code still contains references to minors engaging in prostitution.
Summary:
The Senate reconvened, received House communications and committee reports, and then took up several bills and a resolution. Committee reports covered measures on composting, volunteer background checks, campaign finance, the Delaware John Lewis Voting Rights Act, publication of Public Integrity Commission reports, Cheswold’s territorial limits, child support, alcohol and marijuana, salary supplements, certified registered nurse anesthetists, land use, school taxes, and a constitutional elections amendment. House Bill 344 and House Bill 444 were referred to the Senate Finance Committee. The Senate also confirmed the nomination of Christy N. Vitola as Commissioner of the Family Court by a 21-0 vote.
The chamber then recognized several fellows and Girls’ State delegates, with tributes to the Legislative Fellows Program and the Communications Fellowship, followed by House Concurrent Resolution 152 honoring the 2026 Delaware Girls’ State participants. The resolution passed unanimously. Senators and guests spoke about the civic value of the program and introduced the Girls’ State leadership team and delegates.
On legislation, the Senate passed House Bill 89, creating a dispute-resolution process for home improvement fraud and strengthening consumer protection enforcement; House Bill 381, requiring notice to the Attorney General of computer security breaches; House Substitute 1 for House Bill 407, making technical and penalty updates to the Hazardous Substance Cleanup Act; House Substitute 1 for House Bill 150, limiting civil arrests at courthouses and Industrial Accident Board offices; and House Substitute 2 for House Bill 94, restricting state and local participation in civil immigration enforcement at sensitive locations such as schools, houses of worship, and health care facilities, with emergency exceptions and reporting requirements. The Senate also began consideration of House Substitute 1 for House Bill 368, which would limit use of state and local resources for federal civil immigration enforcement while preserving exceptions for serious offenses and judicial warrants, but the transcript cuts off before final action on that bill.
MN
Transcript Highlights:
- So, uh, goes a long way in really upgrading our tax code to our new economy.
- <00:30:52.120>
code <00:30:52.920>to in trying to modernize our tax code to in trying - <00:31:08.120>
code <00:31:08.480>to really, uh, upgrading our tax code to really, - uh, upgrading our tax code to our<00:31:08.720>
new <00:31:08.920>economy. - In general, conforming to the federal tax code provides small businesses with greater tax certainty,
MN
Minnesota 2025 1st Special Session
Taxes Committee hears HF170, a bill proposing 10-year phaseout of MN's estate tax 2/13/25
Transcript Highlights:
- <00:26:05.640>
tax it's not just this tax it's property tax it's not just this tax it's property - and the Minnesota tax code, and that I'm here to fight for working-class people, for people who are
- This is the single most progressive tax in our tax code. ...for regular people who are having trouble
- But this is how it happens. ...this is the single most progressive tax in our tax code, and one of the
- The omnibus tax... in our tax in our tax code<00:36:56.680>
and <00:36:57.800>one <00:36
NH
New Hampshire 2026 Regular Session
House Commerce and Consumer Affairs (04/16/2026)
Commerce and Consumer Affairs
Transcript Highlights:
- codes or E&M codes, usually preventive codes or E&M codes, which<01:31:59.760>
the <01 - Do they have uniform billing code? They use the same billing codes. Use the same billing codes.
- to align codes, but we codes trying to align codes, but we never<03:39:15.840>
seem <03:39:16.200 - services were for billing those codes. services were for billing those codes.
- because they don't even have the codes. because they don't even have the codes.
DE
Delaware 2025-2026 Regular Session
House of Representatives Legislative Session - Session 2 - 42nd Legislative Day Jun 30th, 2026 at 02:00 pm
Delaware House Floor Meeting
Transcript Highlights:
- An act to amend Title 21 of the Delaware Code.
- Senate Bill 287 is a DENREC cleanup bill for Delaware's recycling code.
- Senate Bill 287 is a DENREC cleanup bill for Delaware's recycling code.
- relating to business tax credits and deductions.
- Code relating to local control of retail marijuana stores by counties.
CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Jun 22nd, 2026
Revenue and Taxation
Transcript Highlights:
- From the state income tax.
- So I think we're the last one now to give a tax break on our state taxes to veterans.
- So I think we're the last one now to give a tax break on our state taxes to veterans.
- This bill closes that loophole in California's Revenue and Tax Code by preventing organizations connected
- Abusing the tax code in this manner is harmful to our sector by, first, eroding the public's trust.
CA
California 2025-2026 Regular Session
Assembly Budget Subcommittee No. 1 on Health May 19th, 2026
Transcript Highlights:
- Our current MCO tax... Our current MCO tax consists of two components.
- We have the AB 19 tax that is subject to Proposition 35 and the increased tax levels authorized by SB
- The current MCO tax imposes most of the tax on Medi-Cal enrollment and very little tax on private insurance
- The current MCO tax imposes most of the tax on Medi-Cal enrollment and very little tax on private insurance
- So I'll start with the MCO tax.
Summary:
The Assembly Budget Subcommittee on Health held a May Revision hearing covering several health-related budget proposals and broader concerns about the state’s budget structure. The Chair opened by praising some May Revision changes, such as added health IT funding, county administration support tied to Medi-Cal changes, a delay in Medi-Cal cuts for some lawfully present immigrants, and additional support for Covered California subsidies, while criticizing proposed increases in Medi-Cal premiums, changes to senior eligibility, the lack of a Medi-Cal dental solution, and other reductions affecting counties, mobile crisis units, workforce incentives, and physician shortages. The Legislative Analyst’s Office said the state’s budget condition remains weak despite progress on the structural deficit, and the Department of Finance said the May Revision uses a mix of reductions, reforms, revenue proposals, and fund shifts to cut out-year deficits.
The committee first heard Department of State Hospitals proposals, including adjustments to county bed billing authority, contract exemption language for online clinical/pharmacy subscriptions, reversion of unspent funds, a revised Metro Central Utility Plant replacement project, electronic health record implementation, and workforce development funded partly through Behavioral Health Services Act resources. DSH also described savings and realignments in incompetent-to-stand-trial and conditional release programs, including extending the independent placement panel program and shifting funds to support additional bed capacity and a mental health rehab center. Members asked about the use of BHSA funds for workforce programs, and the department said the proposal would replace General Fund support with BHSA reimbursements.
The Emergency Medical Services Authority proposed funding for statewide behavioral health crisis response guidance and for enterprise system development, and the Department of Managed Health Care proposed modernization of its complaint system and claims-settlement data system to improve oversight and comply with AB 3275. The largest discussion centered on the administration’s BHSA spending plan under Proposition 1, including state-directed prevention, workforce, and other uses, plus General Fund offsets for existing programs. The LAO questioned whether some proposed offsets fit Proposition 1’s non-supplant and eligible-use requirements, while the administration argued the uses were consistent with the measure and that the state-directed share can be adjusted annually.
The Commission for Behavioral Health’s proposals drew the most public and member concern. The administration proposed cutting the commission’s Innovation Partnership Fund from $20 million to $10 million and reducing the Community Advocacy Program by $6.7 million, while redirecting BHSA dollars to other state purposes and direct services. Commissioners, advocates, and several members argued the cuts would weaken community voice, reduce support for underserved populations, and disrupt grants already in process; they also objected to using BHSA funds to backfill General Fund commitments. Public commenters, including youth, disability, behavioral health, LGBTQ, tribal, veteran, immigrant, and community-based organization representatives, overwhelmingly opposed the cuts and urged preservation of prevention, advocacy, mobile crisis, and innovation funding. No votes or final actions were taken during the hearing.
NH
Transcript Highlights:
- The fire code defines a...
- that's in the fire code um the fire code that's in the fire code um the fire code defines<03:21:
- the code is of bedrooms yes the code the code is specific<03:25:42.439>
on <03:25:42.560>including - phrasing this the question fire code phrasing this the question fire code says<03:29:36.399>
- align our ordinance with the fire code align our ordinance with the fire code so<03:39:56.800>
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-STATE AGENCIES Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-STATE AGENCIES
Transcript Highlights:
- Furthermore, we noted that the agency paid over $17,000 in error for sales tax liable on four vehicle
- purchases that were tax exempt.
- Can we actually put a lien on an extra employee's taxes to recoup the stuff they stole?
- . the courts can as an then they can hold against their taxes.
- The Attorney General has indicated that he has notified the 100,000... under Arkansas Code 121214.03.
ND
North Dakota 2025-2026 Regular Session
Employee Benefits Programs Committee May 7th, 2026
Transcript Highlights:
- or Administrative Code sections that provide authorization for those plans.
- And that is supported by taxes that are dedicated to that plan. So that's how it's funded.
- That Century Code is linked in your agenda.
- Currently, employees must renew these pre-tax elections each year during open enrollment.
- And I wondered if this was more related to tax code than it was to our health insurance, or maybe Derek
Summary:
The Employee Benefits Committee met to approve prior minutes, hear presentations on state employee health insurance, compensation, leave, and related policy issues, and then recess for lunch. PERS reviewed the history and structure of the state health plan, noting the long-standing state-paid family coverage, cost-control measures, wellness incentives, the current grandfathered PPO and high-deductible options, and the effects of recent benefit mandates such as insulin caps, prosthetic coverage, medication management, prescription copay changes, and ambulance balance-billing limits. Committee members questioned the fiscal impact of adding benefits and the possible cost of moving to a non-grandfathered plan, while PERS and HRMS emphasized that health insurance remains the top-ranked employee benefit and that any major plan changes should be considered carefully. HRMS also presented compensation comparisons showing state pay generally below private-market benchmarks, discussed targeted market equity adjustments, identified ongoing recruitment and retention concerns in fields like nursing, IT, engineering, and attorneys, and reviewed leave policies, tuition reimbursement, and family leave comparisons with neighboring states. Job Service provided labor market data showing low unemployment, high labor force participation, and wage growth that still trails some neighboring markets, and OMB explained that prevailing wage requirements apply to federally funded projects under Davis-Bacon, not to ordinary state contracts.
After lunch, the committee took up the required process for health insurance mandate bills and adopted an amendment to Joint Rule 211. The amendment clarified that the deadline for submitting mandate measures is intended to allow time for all required reports, including both the cost-benefit analysis and any Employee Benefits Committee actuarial report, while leaving the existing deadline unchanged. The amendment was adopted on a roll call vote, with several members voting yes and a few no votes recorded. The committee then moved into its jurisdiction review of bill drafts, beginning with a bill that would automatically renew pre-tax dental and vision elections; members debated whether it had any actuarial or administrative impact on PERS or the state, and the chair explained that the committee’s role was only to decide whether further analysis was needed before later testimony and recommendations.