Transcript Highlights:

• One—it's not in court.
• It has been held unconstitutional by two courts, the Texas Supreme Court and the 15th Court of Appeals
• It allocates federal tax dollars as opposed to state tax dollars.
• tax election.
• Senator Beck, court.

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• I don't know about you but I do not think that's a good use of my tax dollars and this happens even when

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• I don't know about y'all, but I do not think that's a good use of my tax dollars.

Bills: SB 434, SB 844, SB 898, SB 1177, SB 1214, SB 1454, SB 1920, SB 1927, SB 1935, SB 1965, SB 2010, SB 2046, SB 2068, SB 2073, SB 2183, SB 2260, SB 3034, SB 907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• Senator Burton Court.
• It has been held unconstitutional by two courts, the Texas Supreme Court and the 15th Court of Appeals
• Federal tax dollars as opposed to state tax dollars. That's my understanding.
• Some cities are looking at passing, doing a tax election, property tax election.
• We don't find out about those projects until we get a certified tax roll in September of the tax year

Bills: SB434, SB844, SB898, SB1177, SB1214, SB1454, SB1920, SB1927, SB1935, SB1965, SB2010, SB2046, SB2068, SB2073, SB2183, SB2260, SB3034, SB907

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Summary: The committee heard several bills dealing with local government authority, homeowners associations, hospital district policing, school AED inspections, special district annexation, public contracting penalties, and guaranteed income programs. Senate Bill 2073 by Sen. Zaffirini would clarify that appraisal districts may finance purchases, leases, or construction of real property for appraisal offices without prior approval from taxing units; it was supported by the Texas Association of Appraisal Districts and left pending. Senate Bill 1935 by Sen. Hinojosa would increase homeowner control of property owners association boards, require more transparency, limit fines and assessment increases, and require accessible meeting locations; HOA and builder representatives opposed it, arguing it would hinder maintenance and make dues harder to manage, and the bill was left pending. Senate Bill 434 by Sen. Miles would authorize Harris County Hospital District police officers, was supported by Harris Health, and was left pending. Senate Bill 1177 by Sen. Alvarado, as substituted, would require school AED inspections during fire inspections and reporting to school leadership; it was left pending. Senate Bill 1214 by Sen. Perry would update Concho County Hospital District law to align with current procurement and notice rules; it was left pending. Senate Bill 1965 by Sen. Middleton, for Sen. King, would tighten notice and proximity rules for special district annexations; district witnesses warned the bill could interfere with service to noncontiguous tracts, and the bill was left pending. The committee also took up Senate Bill 2046 by Sen. Bettencourt, which would increase criminal penalties for county purchasing act violations involving unauthorized separate or sequential purchases to evade competitive bidding, and create a tiered penalty structure based on contract amount. Former Harris County DA Kim Ogg, Deputy Attorney General Josh Reno, and James Quintero supported the bill, citing recent Harris County bid-rigging cases and arguing the current Class C misdemeanor penalty is too weak to deter misconduct; some members questioned whether the proposed thresholds were too low and whether stronger oversight, rather than higher penalties alone, would be more effective. The bill was left pending. Finally, Senate Bill 2010 by Sen. Bettencourt would bar counties and other political subdivisions from operating guaranteed income programs and address constitutional gift-clause concerns. Testimony split sharply: Ogg and Quintero argued such programs are unconstitutional, can be used for political data collection, and should not be funded with public money, while Paige Terry Barry defended the bill as protecting taxpayers and discouraging dependency. Senators also debated whether the state can restrict use of federal grant funds and whether local governments should be allowed to run such programs; the bill was left pending.

Transcript Highlights:

• Tax preferences confer reduced tax liability upon a designated class of taxpayers.
• These include tax exclusions, ...for a reduced tax liability upon a designated class of taxpayers.
• ; B&O tax credits for qualifying expenditures; and property taxes and sales and use tax exemptions for
• So my understanding is that there's more than one aerospace tax and tax preference.
• So my understanding is that there's more than one aerospace tax and tax preference.

Bills: HB2730, HB2713

Keywords: aerospace, tax preferences, effectiveness, economic impact, state revenue, private detention facilities, business tax, occupation tax, financial impact, 904, all

Transcript Highlights:

• tax rate would exceed 0.01%.
• Property tax, personal property tax on farm equipment, for example, would have this same kind of shift
• estate excise taxes.
• estate excise tax. ...thing that we can do, whether it be on property tax or real estate excise tax
• So more taxes. Thank you. ...in this bill. So more taxes.

Bills: HB1717, HB2133, HB2135, HB2140, HB2442, HB2559

Keywords: affordable housing, sales tax, housing programs, tax incentives, economic development, property tax, senior citizens, tax exemption, local government funding, permanent legislation, adaptive housing, disabled veterans, tax preferences, housing affordability, retail sales tax, governmental transfer, agriculture, land use, local government, tax authority

Summary: House Finance heard briefings on several tax and housing-related bills, including HB 1717 on a local sales and use tax remittance program for affordable housing, HB 1859 on expanding affordable housing opportunities on religious organization property, HB 1960 on a renewable energy excise tax, HB 2133 on making a senior center property tax exemption permanent, HB 2135 on extending a disabled veterans housing tax preference, HB 2140 on tax treatment for land transferred to government entities, HB 2442 on a broad package of local tax and levy authorities, and HB 2559 on a local option excise tax on short-term rentals for affordable housing. Staff also described proposed substitutes and amendments for each measure, including changes to administration, eligibility, effective dates, tax credits, voter-approval requirements, and JLARC review provisions. During executive action, the committee adopted amendments to HB 1960 clarifying tax administration and JLARC independence, while rejecting an Orcutt amendment that would have adjusted property tax levies for renewable energy projects. The committee also adopted a technical correction to HB 2133 and an effective-date amendment to HB 2135. Amendments to HB 2442 and HB 2559 that would have required voter approval or provided state tax credits were rejected. Members debated the policy impacts of local taxing authority, housing affordability, and tax burdens on property owners, veterans, seniors, and short-term rental operators. The committee voted to report HB 1717, HB 1859, HB 1960, HB 2133, HB 2135, HB 2140, HB 2442, and HB 2559 out of committee with do pass recommendations. HB 1960 passed on a recorded vote of 11 ayes and 4 nays; HB 2442 and HB 2559 each passed 9-6; the other measures were approved by voice vote, generally 15-0. The meeting then adjourned.

Transcript Highlights:

• A few years ago... ...before I was at the legislature, Pinal County did a tax, and the voters of Pinal
• Goldwater Institute then sued the county after the county started to collect the taxes.
• paid the tax, not the consumers who the tax got passed down to.
• So we paid into this tax.
• The courts did not stipulate what to do with the leftover money after the time had come up.

Bills: HB2065, HB2066, HB2071, HB2106, HB2237, HB2258

Keywords: appropriation, housing, Apache Junction, affordable housing, rehabilitation, blight abatement, broadband, fiber optic, technology, connectivity, infrastructure, rural development, workforce hub, health services, transportation tax, county excise tax, regional transportation authority, public transportation authority fund, regional transportation fund, ADOT

Transcript Highlights:

• year 2031 until tax year 2036.
• </c> on the um existing credit from uh tax on the um existing credit from uh tax year<00:21:26.520><c
• </c><00:42:05.160><c> have</c> as a federal uh tax credit do have as a federal uh tax credit do have
• He said the tax credit is not a forecasted tax credit; it is a tax credit allocated based on a capped
• ><c> a</c><01:24:43.920><c> tax</c> forecasted ta tax credit it is a tax forecasted ta tax credit it

Bills: HF1126, HF967, HF1066, HF1669, HF926

Keywords: property tax, Indian Tribe, tax exemption, Minnesota, public charity, property tax exemption, Minnesota statutes, unorganized territory, federally recognized, soil conservation, water conservation, local government aid, environmental funding, Minnesota legislation, tax credits, sustainable aviation fuel, environmental policy, corporate franchise, Minnesota taxation, tobacco

Transcript Highlights:

• . ...from the tax revenues.
• House Bill 1508 repeals the Texas franchise tax. tax once and for all.
• state tax collections.
• eliminating the tax.
• And out of Texas residents who pay the franchise tax, 65% of that is... ...taxes paid by the top two

Bills: HB 105, HB982, HB1483, HB1508, HB2575, HB3646, HB3993, HB4083, HB4580, HB4725, HB5169, HB5511, HJR73, HJR102, HJR174, HB3746, HB4240

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC

Transcript Highlights:

• home rule passed by the General Court in 2024, balancing the tax burden between residential taxpayers
• by the general court in 2024, balancing the tax burden between residential taxpayers and our growing
• commercial tax base.
• It's not a tax on entering; it's a tax on services. So yes, it would apply.
• As tax-exempt entities, districts won't pay the sales tax, excise tax, or even fuel tax that we private

Bills: H3012, H4008, H4435, H4444, H4526, H4547, H4574, H4575, H4576, H4577, H4585, H4605, H4687, H4703, H4722, H4754, H4755

Keywords: fines, property valuation, commercial property, real estate, tax penalties, property taxes, local option tax, marijuana sales, Salem, revenue generation, taxation, recreation, local government, commercial activities, Charlemont, property exemption, disabled persons, Swampscott, senior exemption, property tax

Summary: The Joint Committee on Revenue held a hybrid hearing on 17 miscellaneous and late-file bills, with testimony focused on several local tax measures and one statewide tax policy bill. The first major item was H. 4687 for Watertown, which would permanently continue a special property tax classification arrangement allowing the city to maintain a 50% residential minimum factor and a 175% commercial shift. Watertown officials and local legislators said the temporary 2024 law prevented an estimated 18% residential tax increase that would otherwise hit homeowners, especially seniors, and argued the change would preserve the city’s current tax structure without harming commercial growth. Committee members asked about the regional business impact, whether major taxpayers might leave, and the city’s financial reserves; Watertown officials said businesses had not threatened to depart and that the city’s stabilization and free cash balances were being used for debt reduction, infrastructure, and maintaining its bond rating. The committee also heard H. 4435, a Charlemont bill authorizing a tax on commercial recreation services. Town officials said the small rural town has a high property tax burden, limited local capacity, and heavy public safety costs from tourism and recreation activity, and they described the proposal as a locally supported way to have visitors help pay for police, fire, EMS, and infrastructure costs. Members raised legal and policy questions about whether the tax fit within existing tax authority and how it differed from meals and rooms taxes, but the town said the tax would apply to recreation services and had support from local businesses. Finally, the committee heard H. 4722 on fair tax treatment for zero-emission vehicles, especially electric school buses and Class 3-8 trucks. Supporters, including industry representatives and Rep. Gentile, said EV buses and trucks face higher sales and excise taxes because of their higher upfront cost, which discourages adoption even though the vehicles reduce emissions and can lower operating costs over time. They argued the bill would cap tax calculations at the diesel-equivalent value, making the policy revenue-neutral while removing a penalty on electrification. Rep. Gentile also testified for H. 4755, which would amend Sudbury’s means-tested senior property tax exemption so the town would not need new special legislation if the program is renewed again after its current extension expires. No votes were taken, and the hearing concluded after testimony and questions.

Transcript Highlights:

• It consolidates the state property tax levy, as well as expands the property tax exemption program for
• The way that the timber tax revenue is distributed across the property tax formula, if a school district
• Across the property tax formula.
• But unfortunately, as much as I want to provide tax relief, because of this tax increase in here, I'm
• progressive tax policy to make our tax code less regressive.

Bills: SB5994, SB6244

Keywords: timber tax, school funding, levy failure, tax distribution, education funding, tax exemption, agriculture, hazardous substances, crop protection, warehousing, 904, all

Bills: SB2738

Keywords: tax haven, corporate tax, foreign subsidiaries, income reporting, state revenue, transparency, tax law, penalties, apportionment, economic policy, 912, senate, all

Summary: The meeting reconvened on Senate Bill 2760 during the Tuesday, February 17, 2026 decision-making agenda in Conference Room 229 at the Hawaii State Capitol. The only action discussed was a recommendation to defer action on the measure for one additional day. Members were informed that the committee would reconvene in Room 229 on Wednesday, February 18, 2026, at 10:07 a.m. to consider action on the bill. No vote was taken on the measure at this session. The meeting was then adjourned.

Transcript Highlights:

• That's the bill that we passed dealing with the relationship between the Texas Supreme Court and the
• Court of Criminal Appeals, and I move suspension.
• Senate Bill 12:10 relating to the jurisdiction of the Texas Supreme Court and the Court of Criminal Appeals

Bills: SCR22, SB53, SB204, SB266, SB268, SB291, SB292, SB296, SB304, SB305, SB413, SB447, SB455, SB462, SB493, SB504, SB519, SB522, SB532, SB541, SB667, SB670, SB673, SB681, SB687, SB711, SB746, SB765, SB783, SB827, SB850, SB860, SB888, SB897, SB901, SB927, SB955, SB963, SB984, SB989, SB993, SB996, SB1023, SB1033, SB1058, SB1062, SB1101, SB1119, SB1172, SB1173, SB1215, SB1220, SB1227, SB1228, SB1229, SB1238, SB1239, SB1245, SB1248, SB1254, SB1259, SB1273, SB1277, SB1302, SB1332, SB1341, SB1346, SB1350, SB1352, SB1353, SB1355, SB1358, SB1370, SB1371, SB1378, SB1403, SB1404, SB1415, SB1437, SB1448, SB1450, SB1464, SB1493, SB1494, SB1537, SB1566, SB1569, SB1589, SB1598, SB1644, SB1709, SB1719, SB1729, SB1733, SB1744, SB1772, SB1810, SB1841, SB1895, SB1930, SB2039, SB2289, SB2312, SCR1, SCR6, SCR27, SCR32, SB2232

Keywords: SCR 22, Senate Concurrent Resolution 22, official state gun, state symbol, cannon, artillery, Texas Revolution, Battle of Gonzales, Come and Take It, Alamo, San Jacinto, Twin Sisters, Sam Houston, Angelina Eberly, Texas history, historic weapon, commemorative resolution, state emblem, Texas heritage, Gonzales Memorial Museum

Transcript Highlights:

• We've had income tax cuts. We've had tax credits that we have awarded and not only awarded those.
• Parent tax credit that siphoned money away from possibly being invested in public education.
• That's money that can't be appropriated to anything other than those tax credits.
• If we want to save money again, we could address the tax credits.

Bills: HB3057, HB3130, HB4113, HB3310, HB3314, HB3985, HB4486, HB3040, HB3407, HB4343, HB2981, HB3764, HB3765, HB3767, HB3982, HB3321, HB3322, HB3323, HB4126, HB4130, HB4170, HB3345, HB2941, HB3062, HB3244, HB3298, HB2977, HB3304, HB3299, HB3297, HB4260, HB3906, HB3648, HB3319, HB2933, HB3544, HB1322, HB4104, HB4105, HB4106, HB4107, HB4108, HB3974, HB3134, HB3055, HB3115, HB3471, HB3497, HB3500, HB3505, HB3755, HB4202, HB4226, HB4236, HB4139, HB4144, HB4422, HB4423, HB4317, HB4321, HB4322, HB3176, HB3239, HB3263, HB3673, HB3794, HB3796, HB4265, HB4266, HB2123, HB3048, HB2445

Keywords: government reporting, information technology, child welfare, environmental policy, state agency compliance, gender transition, minors, health services, punitive damages, parental rights, health care providers, voter registration, voter eligibility, felony disenfranchisement, restoration of voting rights, formerly incarcerated, reentry, parole, probation, supervision

Transcript Highlights:

• And that's a blatant misuse of our tax dollars in Oklahoma, our federal tax dollars that are going to
• We have parental tax choice credits.
• And for those that might not know, a person that is undocumented does pay taxes using an individual tax
• We've had income tax cuts.
• We've had tax credits that we have awarded, and not only awarded those that siphon money, parent tax

Bills: HB3057, HB3130, HB4113, HB3310, HB3314, HB3985, HB4486, HB3040, HB3407, HB4343, HB2981, HB3764, HB3765, HB3767, HB3982, HB3321, HB3322, HB3323, HB4126, HB4130, HB4170, HB3345, HB2941, HB3062, HB3244, HB3298, HB2977, HB3304, HB3299, HB3297, HB4260, HB3906, HB3648, HB3319, HB2933, HB3544, HB1322, HB4104, HB4105, HB4106, HB4107, HB4108, HB3974, HB3134, HB3055, HB3115, HB3471, HB3497, HB3500, HB3505, HB3755, HB4202, HB4226, HB4236, HB4139, HB4144, HB4422, HB4423, HB4317, HB4321, HB4322, HB3176, HB3239, HB3263, HB3673, HB3794, HB3796, HB4265, HB4266, HB2123, HB3048, HB2445

Keywords: government reporting, information technology, child welfare, environmental policy, state agency compliance, gender transition, minors, health services, punitive damages, parental rights, health care providers, voter registration, voter eligibility, felony disenfranchisement, restoration of voting rights, formerly incarcerated, reentry, parole, probation, supervision

Summary: The House convened with a prayer, Pledge of Allegiance, and several recognitions, including the Duncan Girls Golf Team, the Doctor of the Day, and the Nurse of the Day. Members also made personal announcements and committee meeting reminders before moving to legislation. The main floor action centered on House Bill 4422, which would require applicants for SNAP and TANF to be U.S. citizens and use the SAVE system to verify immigration status. Supporters argued it would protect taxpayer dollars, enforce the law, and reduce improper benefits use; opponents said it would deter eligible families, especially children in mixed-status households, from seeking aid and would not address DHS error rates or budget problems. After extended debate, the House passed HB 4422 by roll call vote, 18-0. The House then considered House Bill 4423, a similar measure applying the same citizenship-verification concept to Medicaid through the Oklahoma Health Care Authority. Debate repeated many of the same arguments about fiscal responsibility, eligibility, children’s access to benefits, and immigration enforcement. HB 4423 also passed by roll call vote, 18-0. The chamber then moved to announcements and adjourned until Monday, March 2, 2026.

Transcript Highlights:

• Most of that stuff is taxed when you buy it.
• All those products are going to get taxed when you sell them. It's just another layer of tax.
• tax, including tax on inventory, stands out as a negative factor when businesses consider expanding
• Current law allows a taxing unit to levy an unrestricted interest and sinking property tax rate to generate
• It does permit a taxing entity to adopt an interest and sinking taxing rate higher than the minimum rate

Bills: SB32, SB464, SB996, SB1163, SB1173, SB1277, SB1452, SB1453, SB1548, SB1882, SB1883, SB2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Summary: The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending. The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony. SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.

Transcript Highlights:

• off, then it's any retailer that sells any vaping cannot be within 1000 ft and all commissioner's court
• The commissioner's court has approval of expenditures.
• In fact, you know, we've had a supermajority on property tax increases of 60% since for 10 years now,
• The street maintenance tax, or SMR is, a special sales tax in the tax code used by some cities to repair
• by the voters unless voters reauthorize the continued collection of the tax in an election.

Bills: SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Transcript Highlights:

• , and sales tax.
• rehab tax.
• This applies a tax similar to a sales tax on non-residential buildings.
• use tax.
• I am a tax expert.

Bills: SB214, SB935, SB1030, SB1901, SB2018, SB2020, SB2066, SB2206

Keywords: HVAC, tax exemption, energy efficiency, residential heating, installation services, Energy Star, sales tax, residential, installation, sales tax exemption, Environmental Protection Agency, temporary exemption, motor fuel tax, county exemption, diesel fuel, gasoline tax, transportation funding, SB 1030, Texas Tax Code, use tax exemption

Bills: HB150

Keywords: improvement district, special assessment, assessment lien, public infrastructure, bond financing, bond interest rate, county commission, tax assessor, tax collector, judge of probate, ad valorem tax, tax lien, tax sale, foreclosure, delinquent taxes, municipal finance, public improvements, infrastructure financing, collection enforcement, property lien

Transcript Highlights:

• </c> our judges and for um our court our judges and for um our court administrators. administrators.
• </c> court facilities has increased by 50%. court facilities has increased by 50%.
• Under the conciliation court process, for conciliation court claims under $2,500, the court provides
• The court provides service. If they're The court provides service.
• So, our court government entity.

Bills: HF3874, HF3875, HF3378

Keywords: judicial funding, Chief Justice security, fiscal year 2028, court system, judicial branch, judiciary, court notices, restitution, child protection, publication process, human services, Optum reports, data privacy, transparency, legislative oversight, 1183, house