Video & Transcript Research : 'Tax Code'
Page 143 of 500
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
CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Jun 22nd, 2026
Transcript Highlights:
- code does not punish them for receiving disability compensation.
- States that do not tax military retirement pay.
- So I think we're the last one now to give a tax break on our state taxes to veterans.
- Abusing the tax code in this manner is harmful to our sector by, first, eroding the public's trust.
- This includes creative tax and accounting gimmicks to secure various government subsidies and tax breaks
Summary:
The Assembly Committee on Revenue and Taxation heard several bills focused largely on veterans’ tax relief, disaster-related property tax rules, contractor tax compliance, and nonprofit property tax exemptions. The chair reviewed committee procedures, including the suspense file process for bills with significant revenue impacts, and noted that only one bill would be voted on immediately. Most measures were presented with supportive testimony and then referred to suspense.
SB 888 would exclude VA service-connected disability compensation from household income when determining eligibility for the low-income disabled veterans’ property tax exemption. The author argued the bill would prevent disabled veterans from being unfairly penalized and help them remain in their homes; a VFW representative testified in support, and there was no opposition. SB 1053 would allow county boards of supervisors, for disasters declared on or after January 1, 2026, to extend the five-year period for transferring a damaged property’s base-year value by up to three years. Support came from the California Assessor Association, and the bill was also sent to suspense.
SB 1407 would exempt the first $40,000 of military retirement pay and surviving spouse benefit payments from state income tax for qualifying filers, with the author and witnesses arguing it would improve veteran retention in California and support the state economy. Multiple organizations and veterans spoke in support, and the committee members expressed strong sympathy for the measure, but it too was referred to suspense. SB 420 would deny charitable property tax exemption to organizations tied to private immigration detention facilities; the author and supporters said the bill would close a loophole that had allowed a detention facility in Imperial County to avoid millions in property taxes. Members voiced strong support and concern about the reported conditions at the facility, and the bill was also sent to suspense.
The only bill taken up for a vote was SB 1165, which would improve coordination between the CDTFA and the Contractors State License Board so unpaid tax liabilities by contractors could be used in licensing enforcement, while preserving due process and installment agreement flexibility. After supportive testimony from the author and the California Tax Reform Association, the committee approved a due pass motion to Appropriations on a 7-0 vote. The committee then adjourned.
AZ
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,
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.
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.
TX
Transcript Highlights:
- They get to set a tier one tax rate and a tier two tax rate. taxpayers don't see the difference on their
- tax bill but it a school board controls a tier two tax rate what you'll sometimes hear referred to as
- The Tier 1 tax, you're able to set up to 17%... pennies of tier two taxes.
- Taxpayers should be paying taxes, that's the plan for the districts in which the taxes are paid.
- , vehicle registration tax. gets us to about 67% of the budget which the gas tax state gas tax portion
Keywords:
infrastructure, water supply, flood mitigation, Texas Water Fund, community projects, funding allocations
Summary:
During this committee meeting, the focus was on discussing critical infrastructure funding, especially related to water supply and flood mitigation projects. Chairwoman Stepney and the Water Development Board presented extensive details regarding the Texas Water Fund, which included $1 billion appropriated to assist various financial programs and tackle pressing water and wastewater issues. Additionally, funding allocations aimed at compromising the state's flood risk and improving water conservation were hotly debated, emphasizing collaboration among committee members and the necessity of addressing community needs in such projects.
FL
Transcript Highlights:
- It will lower costs and ensure code enforcement in underserved regions.
- It will enhance safety by matching licensees with specific skills and code requirements.
- Thank you. to one and two family homes per the Florida building code.
- definitions that carry excise taxes do not include HTPs.
- "Code 4-50. Oh, Senator Bernard. Thank you very much, Mr. Chair.
Summary:
The committee began by postponing SB 1742 on condos until the following week, then took up SB 1298 on building construction. Senator Simon said the bill would require continued education for long-licensed building professionals, clarify interagency sharing of building officials, limit residential inspectors to one- and two-family homes, revive a paid internship for residential planning examiners, modernize permit signatures, and clarify contractor responsibility when work changes hands. The bill drew supportive waivers and was reported favorably.
Members then considered SB 940 on third-party restaurant reservation platforms. A delete-everything amendment was adopted to target bots and unauthorized resale of restaurant reservations, while preserving direct restaurant-platform relationships and requiring consumer contact information when reservations are made through noncontractual platforms. The Florida Restaurant and Lodging Association and Booking Holdings supported the measure, and CS/SB 940 was reported favorably. SB 638 on home inspectors also passed after the sponsor explained it would raise education requirements from 120 to 200 hours, add instruction on building code, wind mitigation, four-point and insurance inspections, and require $300,000 in errors-and-omissions coverage; it was reported favorably.
The committee next approved SB 960 on elevator accessibility, allowing additional shorter support rails while keeping the existing 42-inch rail requirement. SB 196 on foods containing vaccines or vaccine materials was amended to address mRNA language and cosmetics safety standards, with the committee adopting amendments and then reporting the bill favorably. SB 1418 on heated tobacco products was amended to clarify the definition of heated tobacco products and exclude other forms such as hookah; it also passed favorably. The committee also recommended confirmation of a block of board and commission appointees.
Finally, SB 1262 on construction contracting was amended to add contractor continuing-education topics, strengthen penalties for unlicensed activity, create a standardized disciplinary reporting system, and require timely refunds and project completion standards; it was reported favorably with support from the Florida Home Builders Association. SB 1304 on solar facilities was then approved after extensive testimony from rural county commissioners and local officials who argued that utility-scale solar on agricultural land has grown without sufficient local oversight and that decommissioning rules are needed to protect farmland and communities. The bill would repeal the current by-right treatment of solar facilities on ag land and authorize counties to adopt decommissioning ordinances; it was reported favorably after a technical amendment.
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.
NM
Transcript Highlights:
- bonds and then $280 million in supplemental severance tax bonds.
- This bill does not create a new tax.
- The bill makes sweeping changes to the children's code, the kind of code-wide revisions that have not
- been made since 1993. when the code was first drafted.
- So it does, the premium tax does apply to Medicaid as well.
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.
ND
North Dakota 2026 1st Special Session
Tax Reform and Relief Advisory Committee Jun 23rd, 2026 at 10:00 am
Tax Reform and Relief Advisory Committee
Transcript Highlights:
- with whether it's someone calling about individual income tax, sales tax, property tax questions, a lot
- tax credit.
- tax revenue.
- For North Dakota, 16.3% is property tax, 21% is general sales tax, 6.4% is individual income tax, and
- 4.2% is corporate income tax. 52.2% is other taxes or severance taxes.
NM
New Mexico 2026 Regular Session
Senate Chamber Jan 23rd, 2026 at 10:43 am
New Mexico Senate Floor Meeting
Transcript Highlights:
- and the special fuels tax.
- The gasoline tax and the special fuels tax derive their funding from the gasoline tax.
- Tax would give us $350 million. $0.40 tax would give us $350 million.
- And if I may, Madam President, the mental health code is in the developmental disabilities code.
- And if I may, Madam President, the mental health code is in the developmental disabilities code.
CA
California 2025-2026 Regular Session
Assembly Arts, Entertainment, Sports, and Tourism Committee Jul 8th, 2025
Arts, Entertainment, Sports, and Tourism
Transcript Highlights:
- Yet many residents rarely have access to these good union jobs and the productions that our tax dollars
- done so much work, many around this table, to ensure that we have the strongest film and television tax
- the workers are coming from who are funded through the tax credit.
- Again, as you talked about taxes, we all pay taxes.
- So, we're very appreciative that you are including the zip code-specific data as well.
TX
Transcript Highlights:
- unanimously out of the committee and passed both chambers last session but was vetoed in a property tax
- The insurance code requires the following insurance coverages.
- It relates to the regulation of code enforcement officers and code enforcement officers in training.
- "individual" to clarify that only individuals, as opposed to entities, can serve as code enforcement
- their compliance obligations for U.S. tax reporting.
Bills:
HB111
CA
California 2025-2026 Regular Session
Assembly Housing and Community Development Committee Apr 30th, 2025
Transcript Highlights:
- , as opposed to the current commercial code building.
- , or CRC, rather than the more onerous California Building Code.
- and into the residential code.
- code.
- It allows the tax burden to potentially go from 2 to 4%.
Summary:
The Assembly Committee on Housing and Community Development heard a long agenda focused mainly on housing production, higher education facilities, homelessness, and permitting reform. Early items included AB 6, which would direct HCD to convene a working group on allowing three- to ten-unit “missing middle” housing to be built under the Residential Code rather than the Building Code; AB 48, a higher education bond proposal that would fund campus repairs, modernization, disaster recovery, and student/employee housing; and AB 76, which would clarify a Chula Vista university innovation district exemption so the project can include academic buildings and housing without conflicting with surplus land rules. Supporters emphasized affordability, cost savings, student housing needs, and access to education, while members raised questions about implementation, affordability requirements, and project scope. The committee later took votes on these items, with AB 6, AB 48, and AB 76 all moving forward on unanimous or near-unanimous votes to Appropriations.
Members also heard AB 595, which would create a state homeownership tax credit pilot to support affordable for-sale housing. The author and supporters argued that California’s homeownership rate is at historic lows and that the bill would help close racial wealth gaps by financing homes working families can buy. The committee approved AB 595 and sent it to Appropriations. The consent calendar, including several other housing-related bills, was also approved unanimously.
A major portion of the hearing was devoted to AB 1165, the California Housing Justice Act of 2025, which would require ongoing state investment and a financing plan to address homelessness and housing affordability. The author and witnesses described the scale of homelessness, the limits of one-time funding, and the need for sustained, accountable funding streams. After testimony from housing advocates and people with lived experience, the committee passed AB 1165 on a 10-0 vote to Appropriations.
Finally, the committee heard AB 609, a CEQA reform bill that would create a simplified exemption for qualifying infill housing projects in already developed areas. Supporters framed it as a targeted way to reduce delays and costs for housing near jobs and transit, while opponents from environmental justice, labor, and tribal groups warned it could reduce public participation, weaken protections for disadvantaged communities, and create consultation concerns for tribal cultural resources. The author said the bill would not change zoning or affordability tools and would continue to work with opponents on amendments. The bill was moved forward after extensive discussion, with members noting ongoing negotiations on tribal consultation and labor concerns.
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.
FL
Florida 2025 Regular Session
Appropriations Apr 22nd, 2025
Transcript Highlights:
- I will be bar code 5, 7, 0, 7, 3, 2, >> Thank you, Mr.
- This would apply the tourist development taxes as well as local option sales taxes.
- Whenever that tax is expiring requires local taxes adopted by referendum to have an expiration date taxes
- And if the tax will be levied in order to pay revenue bonds and the maximum duration of for that tax,
- They're not paying the tax in the first place.
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>
MN
Minnesota 2025-2026 Regular Session
House Taxes Committee OKs bill to expand MN sales tax exemptions on baby products 2/11/25
Transcript Highlights:
- wealthy for that child tax credit. wealthy for that child tax credit.
- tax is eliminated. tax is eliminated.
- taxes on this
- tax? Would it affect that at all? tax? Would it affect that at all?
- maybe, you know, don't code the stuff. maybe, you know, don't code the stuff.
Summary:
House File 18 was taken up in committee, with the chair noting a preference to hear testimony from people who had traveled farther before hearing from lobbyists or other local witnesses. Representative Engan presented the bill as a family-support measure that would exempt certain infant care items from sales tax, arguing that the cost of raising children has risen sharply and that the bill would provide immediate relief to parents. He cited examples of potential savings on cribs, mattresses, strollers, and baby bottles, and said he was open to expanding the list of covered items.
Chair Gomez offered a DE1 amendment that would replace the blanket sales tax exemption with an expansion of Minnesota’s child tax credit, arguing that the child-rearing cost burden is better addressed through targeted assistance rather than a broad exemption that could also benefit higher-income purchasers. After discussing the policy differences and the fiscal impact, Gomez withdrew the amendment. Members then asked questions about the bill’s scope, whether luxury items should be excluded, and why the exemption was limited to baby items rather than older children’s needs. Engan said he would be open to excluding luxury items and to discussing broader expansions, including school supplies.
The committee then heard testimony in support from Sarah Gangelhoff of the Women’s Foundation of Minnesota, who said the bill would help families facing high housing, food, and child care costs and would especially benefit women and single-mother households. Maggie Hanggi of the Minnesota Catholic Conference also supported the bill, saying the tax relief could help families afford essential infant items and reduce fear for prospective parents. Members raised concerns about whether tax exemptions effectively reach the families most in need, with one member noting that low-income families may not even be in a position to shop for these items; Engan responded that the savings would still be real for those who do purchase them. No final vote or disposition on the bill was taken in the portion provided.