Video & Transcript : 'Tax Court' :
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NH
New Hampshire 2026 Regular Session
House Labor, Industrial and Rehabilitative Services (02/04/2026)
Labor, Industrial and Rehabilitative Services
Transcript Highlights:
- </c> employers, thus impacting their tax employers, thus impacting their tax rate.<00:15:24.320><c> The
- </c><00:15:48.560><c> statewide</c> additional taxes by employers statewide additional taxes by employers
- You don't see it as an impact on your employer's tax rate.
- Employers your an employer's tax rate.
- </c> within their their experienced tax rate. within their their experienced tax rate.
MD
Transcript Highlights:
- Uh, let's go to the Committee on Budget and Tax. This is report number eight.
- charter counties application of county tax limitations on public safety budget.
- It includes no tax or fee increases.
- The fact that you brought it up, chairman of Budget and Tax brought up the fact of amendments.
- </c> and in time it would go to the courts and in time it would go to the courts and<00:45:05.120><c>
HI
Transcript Highlights:
- SB 691, um, this was a bill on family courts.
- retains the ability to family court retains the ability to exercise<00:08:38.760><c> jurisdiction</c
- This measure clarifies that a notice of appeal relating to an appeal of a county tax is not required
- </c><00:11:53.560><c> is</c> relating to an appeal of a county tax is relating to an appeal of a county
- tax is not<00:11:53.880><c> required</c><00:11:54.280><c> to</c><00:11:54.360><c> be</c><00:11:54.480
MA
Massachusetts 2025-2026 Regular Session
Senate Committee on Intergovernmental Affairs Feb 4th, 2026
Senate Committee on Intergovernmental Affairs
Transcript Highlights:
- So we would delay until the next tax year.
- You imagine a different setup: we're like, they don't want to tax, fine, we'll do the taxing and we'll
- We collect about $10,000 from every resident tax filer. So, three times the taxing power.
- in the millionaires tax.
- And that affects not just capital gains; it affects the millionaires tax, the sales tax, the income tax
KY
Kentucky 2025 Regular Session
Capital Projects and Bond Oversight Committee (6-24-25)
Transcript Highlights:
- Let the court system work it out.
- </c> what are called 4% housing tax credits. what are called 4% housing tax credits.
- </c><01:30:05.840><c> credits</c> federal low-income housing tax credits federal low-income housing tax
- </c><01:30:36.719><c> exempt</c> for the utilization of the tax exempt for the utilization of the tax
- </c><01:30:48.800><c> credits,</c> through the allocation of tax credits, through the allocation of tax
Summary:
The meeting began with routine business, including welcoming new committee member Senator Reginald Thomas, approving the minutes, and receiving a correspondence report on several information items. Those items included University of Kentucky research equipment funding, UK capital project funding using federal/private funds, debt issues from McGoffin County and Owen County school districts, lease modifications by the Division of Real Properties, asset preservation project revisions at Eastern Kentucky University and Northern Kentucky University, and Kentucky Communications Network Authority (KCNA) information on Kentucky Wired critical infrastructure.
The main discussion focused on a dispute over the Kentucky Wired communication shelters, or “huts,” and related payments under KCNA’s agreement with Asellicom/Excel. Brad Kilby of Asellicom testified that KCNA had not paid for the huts, that Asellicom had not received the alleged $8 million or any later payment, and that Asellicom remained the legal owner. Committee members pressed him on whether payment had been received, whether anyone else might have received it, and whether the lawsuit or dispute resolution process clarified the issue. Kilby said no payment had been received and that the matter was part of ongoing litigation.
KCNA Executive Director Doug Hendricks and General Counsel Adam Atkins then testified. They said a certified check for $8.5 million was mailed in July, based on the Finance and Administration Cabinet secretary’s determination that $8.5 million was due under the model procurement code, even though KCNA had initially requested about $12 million to cover a worst-case estimate. They said the contract allowed payment in full or in tranches, that the huts were completed and operational, and that KCNA had not received documentation supporting Asellicom’s higher $10.1 million claim. Members expressed frustration over the missing check and the broader implications for Kentucky Wired, and one member requested that the committee obtain all agency requests related to KCNA/Kentucky Wired since inception; the co-chairs said they would look into making that information available. No formal vote was taken on the dispute during the portion provided.
WY
Wyoming 2026 Regular Session
House Floor Session-Day 13, February 24, 2026-AM
Wyoming House Floor Meeting
Transcript Highlights:
- use tax.
- use tax.
- use tax.
- </c> relating to sales and use tax. Mr. relating to sales and use tax. Mr.
- Things don't just go to federal court. Things don't just go to federal court.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Economic Development and Emerging Technologies May 19th, 2026
Joint Committee on Economic Development and Emerging Technologies
Transcript Highlights:
- Does it remove them from the non-tax issue and put it back on the tax?
- It's really too bad for the state, for the tax base.
- It's really too bad for the state for the tax base.
- Imagine the impact on our tax base.
- Thank you to our wonderful court officer over there.
Summary:
The committee held a hearing on Governor Healey’s economic development proposal, H.5386, the Mass Winds Act, with the governor and administration officials describing it as a follow-on to the 2024 Mass Leads Act. They said the bill is intended to help Massachusetts compete globally for capital, talent, and companies by creating a Global Mass initiative, including a proposed $50 million innovation access fund and $20 million for site development to help international firms locate or expand here. The administration also highlighted about $305 million in new bond authorizations, plus operating proposals such as lowering the LLC filing fee, expanding the small business energy tax exemption, funding internship incentives, and supporting downtown revitalization and the creative economy.
Committee members and witnesses focused on several policy areas within the bill. On talent, Northeastern University supported the internship tax credit, and the Latino Empowerment Advisory Council backed a provision waiving redundant English testing for internationally trained nurses who have already demonstrated proficiency in practice. On labor mobility, the governor defended changes to the non-compete law as closing a loophole, while attorney Russell Beck opposed the revisions, arguing they would upset the 2018 compromise and could reduce employer-provided compensation. Municipal and housing witnesses supported codifying site plan review and broader zoning reforms, while others urged attention to affordable housing, tiny homes, and commercial-to-residential conversions.
Local officials and municipal groups generally supported the bill’s downtown, arts, and planning provisions but asked for more detail on implementation and infrastructure, especially around energy, water, and data centers. The Massachusetts Municipal Association said the bill’s standardized site plan review and downtown investments could help communities, but stressed the need for close state-municipal partnership. The AFL-CIO asked for trigger language to preserve labor rights if federal protections weaken. The Secretary of the Commonwealth’s office opposed the LLC fee reduction, warning of significant revenue loss and possible fraud concerns. No votes were taken; the hearing was informational, with the committee accepting written testimony afterward.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Economic Development and Emerging Technologies May 19th, 2026
Joint Committee on Economic Development and Emerging Technologies
Transcript Highlights:
- Does it remove them from the non-tax issue and put it back on the tax?
- It's really too bad for the state for the tax base.
- Imagine the impact on our tax base.
- Imagine the impact on our tax base.
- Done. wonderful court officer over there.
Bills:
H5386
Keywords:
economic development, innovation, investment, housing, small business, global trade, infrastructure
NH
New Hampshire 2026 Regular Session
House Children and Family Law (02/10/2026)
Children and Family Law
Transcript Highlights:
- and tort court.
- However, criminal court and tort court.
- courts or equity courts called chancery courts or equity courts because<01:13:38.000><c> the</c><01:13
- </c> fit those courts but not courts of fit those courts but not courts of equity.<01:13:53.600><c> Over
- It court of equity called family court.
Committee:
House Children and Family Law
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Tuesday, May 12, 2026)
US Federal House Floor Meeting
Transcript Highlights:
- </c> calls it, the one big beautiful tax cut. calls it, the one big beautiful tax cut.
- </c> businesses and also it cuts down tax businesses and also it cuts down tax revenue<04:40:01.120><
- </c> been 13 days since the Supreme Court been 13 days since the Supreme Court acted acted acted in<08
- </c> saw Supreme Court decisions. saw Supreme Court decisions.
- </c> Supreme Court. MAGA has a trifecta. Supreme Court. MAGA has a trifecta.
NH
New Hampshire 2025 Regular Session
House Ways and Means (02/12/2025)
Transcript Highlights:
- tax.
- </c><00:39:45.359><c> rate</c> rough tax rate federal income tax rate rough tax rate federal income tax
- </c> taxes the town does not pay those taxes taxes the town does not pay those taxes for<03:13:34.399
- At least no major tax—the insurance tax, the communications tax, the business taxes—they're changed by
- tax tax at 5 669 in a true Statewide tax tax at 5 per<04:20:13.439><c> thousand</c><04:20:14.199><c>
Summary:
The committee held a public hearing on HB 402, a bill to repeal a provision in RSA 194-F:2 stating that Education Freedom Account (EFA) funds “shall not constitute taxable income” to the parent or student. The bill sponsor argued the current language is misleading because the state cannot determine federal tax liability, and said the bill would simply remove inaccurate tax advice from state law. He cited IRS guidance and prior federal legislation, including a Ted Cruz proposal, to suggest some EFA uses may be taxable under federal law, while others may not, and said the bill could be amended if needed to avoid confusion.
Testimony was sharply divided. Py Campbell opposed the bill, arguing it would unfairly single out EFA students and could amount to a tax on education funds, including for self-employed families, and recommended it be voted inexpedient to legislate. Stephen Matthew French, a tax preparer, also opposed the bill, saying IRS Publication 970 already makes clear that scholarship-type payments used for tuition and related expenses are not taxable, and that the bill addresses a problem that does not exist. He warned that adding tax reporting requirements could create administrative costs for families and the program administrator.
Bill Ardinger, a tax attorney, supported the repeal of the statutory language, saying the state should not place potentially incorrect tax advice into law. He explained that under federal tax law, only certain scholarship-like uses are exempt, while many EFA-eligible expenses may not be, especially for families using the program for homeschooling or other nontraditional expenses. He said the current statute could mislead families into thinking all EFA payments are tax-free and could expose the state to future legal problems. The hearing ended after questions from committee members; no vote or final action was taken in the transcript.
HI
Hawaii 2026 Regular Session
House Chamber - Wed May 6, 2026, 9:00AM HST - Day 57
Hawaii House Floor Meeting
Transcript Highlights:
- the federal district court if decision the federal district court if it<00:55:01.280><c> makes</c><00
- </c><00:56:30.079><c> ruling</c> practical effect as a court ruling practical effect as a court ruling
- </c> did not have a clear definitive court did not have a clear definitive court ruling<00:58:31.200>
- avoiding conveyance taxes.
- </c> can raise revenue by taxing empty homes. can raise revenue by taxing empty homes.
LA
Transcript Highlights:
- And I should note these legal teams are funded by these parents' tax dollars.
- And it is very taxing.
- They said petitioners, in effect, ask this court, the Supreme Court, to assume that every IEP is invalid
- They said petitioners, in effect, acts this court, the Supreme Court, to assume that every IEP is invalid
- My father is a retired appellate and district court judge.
Committee:
Senate Education
FL
Florida 2026 Regular Session
FL House Floor Session - 2026-02-19 (10:00AM Session)
Florida House Floor Meeting
Transcript Highlights:
- United States Supreme Court overturned two of those convictions, violence followed.
- For decades, the families carried the weight of wrongful conviction, Court.
- It requires that all problem-solving courts annually report data to the Office of the State Court Administrator
- for the purposes of their annual court report.
- It amends the court reporting requirements for mental health and drug courts to include uniform aggregate
Summary:
The Senate convened with an opening prayer, pledge, and a series of gallery introductions recognizing visitors, local officials, students, and public safety personnel. The chamber first took up a report from the Ethics and Elections Committee on 42 executive appointments; after Senator Gaetz explained that the committee had reviewed the appointees’ qualifications and suitability, the Senate adopted the report and confirmed the appointments by a 36-0 vote.
The Senate then moved through a long special-order calendar focused largely on open-government sunset reviews and other policy bills. It passed measures to continue or consolidate public records and meeting exemptions for aquaculture records, agency-held trade secrets, and cybersecurity information, with one technical amendment adopted on the cybersecurity bill. The chamber also approved bills extending the statute of limitations for failure to report child abuse, strengthening regulation of commercial driving schools, requiring human trafficking education for nursing graduates, creating a new injunction for protection against serious violence by a known person, and making the related public-records exemption. Additional bills passed included a nature-based coastal resiliency measure with an amendment restricting dredge-and-fill in Terra Ceia Aquatic Preserve, a chiropractic trust-funds bill, specialty license plates, a one-time waiver of late financial disclosure fines, public school personnel compensation changes, the annual Department of Agriculture and Consumer Services “Farm Bill,” homestead exemption clarification for long-term leaseholders, disability-presumption clarifications for first responders, reinsurance intermediary manager changes, patriotic displays in public schools, ADS-B fee restrictions, autism-related law enforcement training and a Blue Envelope program, campus safety policy transparency at public colleges and universities, and veterinary prescription disclosure. Several bills were temporarily postponed, including local vessel restrictions, temporary certificates for practice, and domestic animals.
The Senate also debated and passed a bill allowing licensed insurance agents to market health care sharing ministries, despite concerns raised by Senator Polsky about consumer confusion, commissions, and the sale of non-insurance products; supporters argued it restored free speech, religious liberty, and consumer choice. The chamber approved the bill 32-5 after debate. Most other measures passed with strong bipartisan support, often by unanimous or near-unanimous votes, and several companion House bills were substituted in place of Senate bills before final passage.
AR
Arkansas 2026 1st Special Session
ARKANSAS LEGISLATIVE COUNCIL (ALC) Feb 20th, 2026
ARKANSAS LEGISLATIVE COUNCIL (ALC)
Transcript Highlights:
- That was done due to the sales, the individual income tax that has grown faster than expected.
- And of course, we have that shift on the individual income tax this year for $41 million from fiscal
- And as we move here to our page number three, in the bottom of it, you see casino and game taxes we're
- The fourth line, I'm going to see fines, penalties, and court costs.
- Can you walk me through your guys' standpoint on their tax delinquencies and when we should see them
Committee:
All ARKANSAS LEGISLATIVE COUNCIL (ALC)
Summary:
The meeting opened with prayer, approval of the prior minutes, and a monthly revenue report from the Bureau of Legislative Research. The report showed gross general revenue collections up year to date and net general revenue above forecast, with the increase attributed in part to income tax growth, a fiscal-year shift, and lottery-related collections. Members asked no questions, and no action was required on the revenue report.
Several subcommittee reports were then presented and adopted, including executive, administrative rules, game and fish/state police, hospital/Medicaid/developmental disability, occupational licensing, PEER, revenue, state insurance programs, and personnel. The executive report noted a waiver request for Jackson County School District construction services and an audit with no findings. The administrative rules report covered agency directives, rulemaking updates, and a few rules pulled for later consideration. The revenue subcommittee held one District 4 tire removal contract until its next meeting, while the state insurance subcommittee reviewed the EBD contract with Boston Consulting Group and approved pharmacy formulary and drug recommendations.
A substantial portion of the meeting focused on the State Insurance Department’s examination of pharmacy benefit managers, especially Navitus Health Solutions. Commissioners and staff explained that Navitus objected to producing certain claims data for self-funded plans, raising an ERISA preemption argument, and that the matter was being set for an administrative hearing, likely in April. Members questioned compliance, due process, and the implications of the objection, while the department said the state initiated the examination and was continuing to seek resolution. The committee also reviewed an Arkansas Teacher Retirement System agreement, with one member noting a potential conflict and abstaining. The meeting ended after members reviewed additional reports with no further action and adjourned.
AZ
Arizona 2026 Regular Session
01/12/2026 - Senate Floor Session - Opening Day Ceremony
Arizona Senate Floor Meeting
Transcript Highlights:
- Second, even in divided government, we have delivered a tax cut every single year.
- He pushed me so hard on the basketball court, I thought I was supposed to shoot 500 free throws a day
- And the next generation, the Honorable Judge Elycia Sears, West Mesa Justice Court, my daughter, the
- In the gallery today, without strangling my wife on this court, we have two folks up there.
- SB 103, property taxes, taxes, sanctions, virtual currency. Judiciary and Elections.
Summary:
The Arizona Senate convened for opening day of the second regular session of the 57th Legislature with ceremonial prayers, the presentation of colors, the Pledge of Allegiance, and the national anthem. Senate President Warren Petersen gave a farewell-style address highlighting his efforts to shift power toward members and committee chairs, preserve conservative policies, and deliver annual tax cuts, including a projected $1 billion cut this year. The chamber then recessed for an opening-day speech by Grand Canyon University President Brian Mueller, who spoke about Arizona’s labor-force needs, workforce training, and GCU’s role in expanding access to education and middle-class jobs, including apprenticeships and technical programs tied to local employers.
After returning to order, the Senate adopted its organizational rules for the session, including suspending rules so bills and resolutions could be read by number and short title only on first and second reading and by number and title only on third and final reading. Members also approved a motion to notify the House and Governor that the Senate was organized and ready for business, and the House later reported that it was likewise organized. The chamber then adopted a proposed amendment to Senate Rule 7A and the rules of the 57th Legislature, and the President announced committee assignments for standing and statutory committees, including Appropriations, Education, Finance, Government, Military Affairs and Border Security, Natural Resources, Rules, Legislative Council, Legislative Audit, and the Joint Legislative Budget Committee.
The remainder of the session focused on points of personal privilege, with senators introducing family members, constituents, local officials, school leaders, law enforcement officers, tribal leaders, and advocacy guests. Several members used the occasion to emphasize issues they expect to work on this session, including education, public safety, housing, water, early childhood services, veterans, border security, and workforce development. The Senate also received a motion to request House consent for an adjournment schedule, and the body adjourned until Wednesday, January 14, 2026, at 1:15 p.m. after announcing upcoming committee meetings and the first batch of bill introductions and references.
CA
California 2025-2026 Regular Session
Assembly Floor Session May 12th, 2025
California House Floor Meeting
Transcript Highlights:
- It does not change California's underlying law or the burden of proof in court.
- a state emergency to qualify for a one-year deferral for their delinquent property tax.
- Currently, property owners are required to pay their property tax on time.
- a state emergency to qualify for one-year deferral for their delincon property tax.
- Currently, property owners are required to pay their property tax on time.
Summary:
The Assembly met in session, established a quorum, and opened with an Asian American and Pacific Islander Heritage Month ceremony. Members adopted House Resolution 35 recognizing May as AAPI Heritage Month, with extensive floor remarks from caucus leaders and members highlighting AAPI history, contributions, and solidarity with other communities. The chamber then honored 14 AAPI honorees from across the state, including public servants, advocates, artists, health professionals, and community leaders, before moving to the regular file.
On the floor, the Assembly passed a series of bills on social media harms to minors, labor privilege, foster care family-finding, low-impact camping areas, student body association governance, drink-spiking prevention at music festivals, behavioral health access, greenhouse gas recapture, physical therapy access, housing enforcement, insurance licensing, density bonus clarification, water district proxy voting, park district updates, secured transactions, and property tax relief during emergencies. Most measures passed with broad or unanimous support; notable votes included AB 2 on social media platform accountability passing 59-0, AB 1109 on union communications privilege passing 45-4, AB 409 on student body association open meetings passing 55-6, AB 518 on low-impact camping passing 55-0, AB 668 on drink-spiking protections passing 72-0, AB 348 on behavioral health access passing 69-0, AB 663 on HFC recapture passing 71-0, AB 574 on physical therapy access passing 68-0, AB 712 on housing enforcement passing 57-1, AB 943 on insurance pre-licensing reform passing 63-0, AB 87 on density bonus law clarification passing 63-0, AB 523 on Metropolitan Water District proxy voting passing 62-1, AB 769 on park district code cleanup passing 68-0, AB 771 on secured transactions passing 69-0, and AB 1416 on property tax installment deferrals passing 66-0.
The Assembly also took up AB 446, the Surveillance Pricing Protection Act, which would prohibit businesses from using personal data to charge different prices for the same product or service. Supporters described the practice as predatory and discriminatory, while noting ongoing concerns about preserving legitimate discounts and loyalty programs. The bill was presented as a consumer protection measure aimed at preventing hidden price discrimination and reducing cost-of-living pressures. The transcript ends amid repeated and partially duplicated readings of AB 446, without a final vote shown for that item.
NH
Transcript Highlights:
- rolls back on the tax rolls.
- tax rolls one of tax rolls back on the tax rolls one of the<00:21:07.559><c> things</c><00:21:07.919
- They can barely pay the taxes.
- </c><01:00:55.640><c> if</c> house they can barely pay the taxes if house they can barely pay the taxes
- Line 25, it says the court shall, if they're found in violation, the court shall declare the land as
Committee:
House Housing
LA
Transcript Highlights:
- They’re taking your tax dollars and my tax dollars to go live at rock bottom in the worst condition that
- They're taking your tax dollars and my tax dollars to go live at rock bottom in the worst condition that
- They fought us in court.
- Did the court ever come back with anything? I forget exactly how it resolved.
- We just basically settled it out of court, moved on. Yeah, so that's what we did.
Committee:
House Health and Welfare
Summary:
The committee first heard HB 1076, which would repeal the sunset date for the Louisiana Behavior Analyst Board. The bill was presented as a simple continuation measure, and Rep. Stagney moved to report it favorably; the motion passed without objection. The committee then took up HB 475 on artificial intelligence in health care. The author explained that the bill was intended to require disclosure when AI or recording software is used to transcribe patient encounters, and an amendment changed the proposal from patient consent/opt-out to disclosure only. The amendment was adopted, and HB 475 was reported favorably with amendments.
HB 740, dealing with Medicaid managed care, was amended with technical changes and then presented as a way to let providers in the coordinated system of care appeal claim denials through the same independent review process used by Medicaid managed care plans. The Louisiana Hospital Association supported the bill, and it was reported favorably with amendments. HB 926, which would have barred public facilities from restricting access based on vaccination status and related medical decisions, drew testimony from supporters who framed it as a medical autonomy and informed-consent measure. After questions about public versus private facilities and whether the bill could affect hospitals or disease-based restrictions, Rep. Cruz moved to voluntarily defer the bill, and it was deferred without objection.
The committee then considered HB 457 on housing standards for organizations serving people experiencing homelessness. The author said the bill was prompted by concerns about unsafe and unsanitary group homes and would direct LDH and the Fire Marshal to establish minimum standards for safety, sanitation, privacy, and habitability. Supporters said the bill would protect vulnerable residents, while opponents, including Oxford House and the Louisiana Fair Housing Action Center, warned it could conflict with federal fair housing protections and impose burdens that could reduce recovery housing and other services. After extensive debate, the bill was reported favorably with amendments by a recorded vote. Finally, HB 616, which would give the legislative auditor oversight of publicly funded homeless service providers, was heard with testimony from homeless service organizations that argued the bill was duplicative, costly, and could expose sensitive HMIS data; the bill remained under discussion at the end of the transcript.
CO
Colorado 2026 Regular Session
Colorado House 2026 Legislative Day 065 Mar 20th, 2026
Colorado House Floor Meeting
Transcript Highlights:
- </c> firearm and amu ammunition excise taxes. firearm and amu ammunition excise taxes.
- I mean, the tax revenue, you know, there was a tax passed in this building and guess what?
- I mean, the tax revenue, you know, there was a tax passed in this building and guess what?
- Look at your taxes. How many times have you ever made a mistake on your taxes?
- Supreme Court, which it could because the only court that gets to review decisions from the Colorado