Video & Transcript Research : 'Alabama tax code'

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MA

Massachusetts 2025-2026 Regular Session

Joint Committee on Revenue Jun 21st, 2026 at 10:00 am

Joint Committee on Revenue

Transcript Highlights:
  • When we allow multinational corporations to exploit the tax code, that's exactly what they're doing,
  • By restoring our tax code to the federal approach, we could reclaim these lost revenues and reinvest
  • tax codes work in fundamentally different ways.
  • And you know, However, you are a very versed tax person like I am, and you know, the foreign tax code
  • Every state's tax code is full of loopholes, including the Commonwealth.
Keywords: 995, all
Summary: The Joint Committee on Revenue, chaired by Senator James Eldridge and Representative Adrian Madaro, opened its hearing with a moment of silence for the late Lowell State Senator Ed Kennedy and reviewed hearing procedures and deadlines. The committee then took testimony on several corporate tax bills, including S. 2033/H. 3110 on offshore tax avoidance, H. 3248 on a manufacturing tax exemption, H. 3057 on a tiered corporate minimum tax, and S. 2041 on a corporate tax haven blacklist, along with a separate business interest deduction bill. No votes were taken during the hearing. Supporters of S. 2033/H. 3110, including labor unions, health care workers, educators, public health advocates, seniors, and several legislators, argued that Massachusetts needs new revenue to offset federal cuts to Medicaid, SNAP, health care, education, and other services. They said the bill would raise roughly $400 million annually by increasing the share of offshore profits included in the state tax base from 5% to 50%, and they framed it as a fairness measure that would require large multinational corporations to pay more while leaving most local businesses and workers unaffected. Testimony emphasized risks to MassHealth, PCA services, adult dental care, hospitals, schools, and public health programs if new revenue is not raised. Opponents, including the Mass Taxpayers Foundation and the Council on State Taxation, argued the proposal is poor tax policy and likely unconstitutional because it would tax foreign-source income without allowing foreign tax credits or a comparable apportionment method. They said Massachusetts should take a broader, coordinated approach to federal tax changes rather than a standalone bill, and warned of litigation risk and possible double taxation. Supporters such as MassBudget and former tax counsel Don Griswold countered that the bill is a reasonable rough-justice approach, consistent with federal and neighboring-state treatment, and that it would primarily affect a small number of very large multinationals. On S. 2041, the Global Business Alliance opposed the proposed tax haven blacklist, while supporting a separate bill allowing business interest deductibility.
TX

Texas 89th Regular

Education K-16 (Part I) Apr 8th, 2025

Education K-16

Transcript Highlights:
  • system for tracking and providing public access to detailed information about school district bonds, taxes
  • , and the various projects funded by these resources. ...about school district bonds, taxes, and the
  • Under the Texas Education Code, superintendents must report romantic, Under the Texas Education Code,
  • I'm frankly appalled that it's not already part of our Texas code.
  • As Shannon said, when you... ...Texas code.
Summary: The Senate Education K-16 Committee heard several bills focused on school finance, transparency, student safety, and educator misconduct. SB 843 by Senator Kolkhorst would create a centralized TEA database for school bond elections, tax rates, and project details; supporters said it would improve transparency for taxpayers, while members discussed the fiscal note and suggested adding charter schools. SB 1224 by Senator Sparks would require superintendents to report alleged romantic, sexual, or abusive conduct between staff and students directly to law enforcement within 48 hours, with penalties for failure to report; testimony from advocates and survivors strongly supported the bill and urged that it also apply to private and charter schools. SB 747 by Senator Paxton on behalf of Senator King would require school district policies addressing AI-generated sexually explicit images of minors as cyberbullying and direct the School Safety Center to develop guidance; the committee heard emotional testimony from a student victim and discussed school authority to discipline off-campus conduct and the role of cell phones. The committee also heard SB 1636 by Senator Hinojosa, which would limit use of interest and sinking tax revenues to debt service for voter-approved capital projects and not deferred maintenance; school finance witnesses raised concerns that the bill’s language could restrict needed facility maintenance spending and asked for a clearer definition of deferred maintenance. SB 2185, also by Senator Hinojosa, would expand access to the bilingual education allotment for dual-language programs; district officials and educators testified in support, saying it would remove barriers to funding and better support bilingual instruction. SB 604 by Senator West would require the Permanent School Fund Corporation to publicly track bonds backed by the state guarantee program that are downgraded to speculative or junk status, with West arguing the information would provide an early warning sign of district financial distress. Across the hearing, much of the testimony centered on student protection and accountability in schools. Multiple witnesses described educator misconduct cases, failures to report abuse, and the need for outside law enforcement involvement rather than internal district investigations. Committee members repeatedly discussed extending reporting and safety requirements to private and charter schools, and several witnesses urged independent oversight. No bills were voted out; each measure heard was left pending, and the committee recessed subject to the call of the chair.
ND

North Dakota 2026 1st Special Session

Employee Benefits Programs Committee May 7th, 2026 at 10:00 am

Employee Benefits Programs Committee

Transcript Highlights:
  • or Administrative Code sections that provide authorization for those plans.
  • That Century Code is linked in your agenda.
  • Currently, employees must renew these pre-tax elections each year during open enrollment.
  • I wondered if this was more related to tax code than it was to our health insurance, or maybe Derek has
  • And I wondered if this was more related to tax code than it was to our health insurance, or maybe Derek
Keywords: 908, all
MN

Minnesota 2025-2026 Regular Session

House Floor Session: 2025 First Special Session 6/9/25 - Part 3

Minnesota House Floor Meeting

Transcript Highlights:
  • up regulations and tax codes which end up regulations and tax codes which end up driving<01:55:55.280
  • out with our tax code and regulations.
  • > code<01:56:35.840> and<01:56:36.080> our clean up our tax code and our clean up
  • the tax code as the place bills and view the tax code as the place to<02:55:09.359> give<02:55
  • So, you know, minimizing giveaways in the tax code and protecting the tax base and not eroding it with
Keywords: 1183, house
KY
Transcript Highlights:
  • Again, you can go down and just look at the procedure codes, the top procedure codes that were paid in
  • Diagnosis codes: opioid dependence.
  • , and just look at the uh procedure codes, and just look at the uh procedure codes, the<00:07:16.160
  • of 25. diagnosis codes, uh, in December of 25. diagnosis codes, uh, opioid<00:07:21.919> dependence
  • But there's some systematic coding that has to happen, and it's expensive to do that coding.
Summary: The House Budget Review Subcommittee on Health and Family Services met for an overview of the Department for Medicaid Services budget. Commissioner Lisa Lee and CFO Steve Beal described Kentucky Medicaid enrollment at about 1.4 million members, including more than 600,000 children, and said the agency’s 2025 total budget was $20.6 billion. They reviewed enrollment trends before, during, and after the COVID-19 public health emergency, noting that redeterminations begun in 2023 reduced enrollment from its peak but that total membership remains above pre-COVID levels. They also explained the difference between the fee-for-service population, which includes long-term care and waiver members, and managed care members, and gave examples of the kinds of services and diagnoses seen in each group. A major focus was the governor’s recommended Medicaid budget and the department’s forecast process. Lee said the budget is split into benefits and administration, with benefits covering fee-for-service services, managed care capitation, transportation, and Medicare premiums, while administration covers contracts, personnel, operating costs, and IT-related advanced planning documents. She said the department uses a consensus forecasting group and actuary input, and that its forecasts have been within 1% of actual spending in recent years. The department also said the governor’s budget includes new waiver slots to address waiting lists, a 2% staff COLA, and a 10% phase-down on state-directed payments beginning in January 2028. Much of the discussion centered on House Resolution 1 and the funding needed to implement its Medicaid-related provisions, including community engagement requirements, six-month redeterminations, and future cost sharing. Lee said the department requested about $35 million in total funds for fiscal 2027, including about $8.2 million in general funds for system changes to the integrated eligibility system, claims processing, notices, and monitoring; and about $11 million in fiscal 2028 for ongoing maintenance, with about $1.6 million in general funds. She said the department expects to seek federal APD matching funds for the IT work. In response to questions, she explained that community engagement would apply to Medicaid expansion members, with qualifying activities including work, school, volunteering, or equivalent income, and that certain groups such as pregnant women, children, caretaker relatives, and some people with chronic disease or substance use disorder would be excluded. She said the department identified roughly 70,000 expansion members who could be subject to the requirement. No votes or formal actions were taken.
IN

Indiana 2026 Regular Session

Friday, Feb. 27 part 6

Indiana House Floor Meeting

Transcript Highlights:
  • The Indiana Code says that they should report yearly. The code was to report quarterly.
  • This year, Senate Bill 80 also once again reflects a code enhancement approved by the Code Revision Commission
  • A code enhancement approved by the Code Revision Commission as a means to reorganize specific crowded
  • chapters in the Indiana Code.
  • The bill makes no substantive changes to the code.
Keywords: 964, all
MA
Transcript Highlights:
  • The tax and tip interchange proposal is not a simple spreadsheet adjustment.
  • And there's a new standard of pay codes, QR pay codes, that was introduced very late last year that would
  • In this case, I'm just mentioning sales tax from the equation.
  • due, up to $1,000 for a tax filing period.
  • Can Massachusetts, you know, you mentioned a state that does a tax credit.
Keywords: 995, all
Summary: The Special Legislative Commission on the Future of Payments and Sales Transactions by Credit Card and the Impacts for Small Businesses held a public hearing focused on interchange fees, sales tax and tip processing, chargebacks, fraud, surcharging, and the broader future of payment systems. Chair Paul Feeney and co-chair Rep. Jamie Murphy opened by explaining the commission’s charge and inviting testimony from small businesses, industry groups, banks, and policy experts. Representative Sean Garballey testified first, arguing that Massachusetts tourism depends on universal card acceptance and stable interchange, and urging the commission not to disrupt the current system ahead of major events expected to bring millions of visitors to the Commonwealth. A large portion of the hearing featured independent restaurant owners and advocates describing thin margins and the burden of paying percentage-based processing fees on sales tax and tips that are not business revenue. Jen Ziskin, Kristen Canty, Nancy Cushman, Kerry Colzer, and others said restaurants often operate on very small profits and that processing fees on taxes and gratuities can amount to tens or hundreds of thousands of dollars annually. Ryan Lotz also urged reforms to chargebacks, including refunding chargeback fees when merchants prevail, requiring consumers to contact businesses before disputing charges, and limiting repeat abuse. Commission members pressed witnesses on whether tax and tip amounts could be separated at the point of sale, and several witnesses said current consumer card systems do not transmit that level of detail. Testimony from credit union, banking, and payments representatives largely opposed state-level changes that would carve out taxes or tips from interchange, warning of compliance burdens, higher costs, reduced rewards, and possible effects on fraud protection and access to credit. Alex Verine of America’s Credit Unions and Deb Peters and Keely McEwen of the Electronic Payments Coalition said the payment system is complex, that interchange funds fraud prevention and network infrastructure, and that new state mandates could create operational and legal uncertainty. Dan Swanson argued states have authority to act and pointed to Illinois litigation and federal court rulings, while Julian Morris and Brad Popolado emphasized the benefits of card acceptance, the decline of cash, and the need to consider other payment methods and check fraud as well. Several witnesses discussed international payment systems, instant payments, and QR standards as possible future directions. The chairs and members engaged in extended back-and-forth with witnesses about whether Massachusetts could exempt sales tax from swipe fees, whether surcharging should be revisited, and whether vendor compensation or other targeted relief might be more workable than broad changes to interchange. No votes were taken. At the close of the hearing, the chairs said the commission would hold one additional public hearing date to be determined, after which members would begin developing next steps and a report.
ND

North Dakota 2026 1st Special Session

Tax Reform and Relief Advisory Committee Jun 23rd, 2026

Tax Reform and Relief Advisory Committee

Transcript Highlights:
  • whether it's someone calling about individual income tax, sales tax, or property tax questions.
  • 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.
Summary: The committee met to receive updates from the Tax Commissioner’s office on property tax relief programs and related compliance work. Commissioner Brian Croshys reviewed the Homestead Property Tax Credit, Disabled Veteran Credit, and Primary Residence Credit, noting that the Homestead program expanded significantly after HB 1158, that some households are “adjusting out” of eligibility as incomes rise, and that the committee may want to consider indexing income thresholds. Members asked for additional data on bracket breakdowns, possible costs of eliminating income limits for seniors, and how many households are zeroed out by the combined programs. Croshys also discussed the simpler administration of the disabled veteran credit, the growth in participation, and the heavy workload and auditing safeguards built into the new primary residence credit system. He said the department found no material compliance findings and that the program is designed to be digital-first, with county auditors and the Tax Commissioner’s office both involved in review and notification. The committee recessed for lunch and later reconvened, with the chair noting that more detailed PRC information would likely be available at a September meeting. Shelly Myers then presented the statewide property tax increase, or “zero growth,” report and the 2025 statistical report. She explained how county auditors report levy and valuation data, how increases and decreases are counted, and which jurisdictions showed the largest percentage changes in countywide, citywide, school district, and park district levies. In the statistical report, she summarized recent trends in assessed values: agricultural values remained relatively flat, while residential, commercial, and centrally assessed property values increased over the past five years. She also reviewed statewide tax levies by property class and clarified that centrally assessed growth figures were annual averages. Members discussed how shifts in land use and annexation can make it appear that tax burdens are moving from ag to residential/commercial property. Myers then summarized the interim study on the 3% levy limitation under HB 1176, saying most counties complied without budget changes, while some used hiring freezes, deferred purchases, or reserve funds; 23% of counties had to reduce levies, and the affected funds were mainly general, road and bridge, and weed control. She said 12 counties reported zero new growth in the data and that 35 counties reported not using all of their cap. The committee also received an oil tax presentation from Croshys on the stripper well extraction tax exemption. He outlined the number of active stripper wells, the production and revenue implications of the exemption, and projections for future biennia under different tax scenarios. He said the exemption represents substantial savings to operators but also corresponds to production tax revenue that would otherwise be collected, and he emphasized that future outcomes depend on oil prices, well counts, and technology such as CO2 enhanced oil recovery. Nathan Anderson of the Department of Mineral Resources briefly answered a question about why Red River wells have a different production threshold than Bakken wells, explaining it was tied to completion costs and lateral length. The committee then heard from Charlie Gorecki of the EERC, who presented an analysis of typical Bakken well decline curves and argued that most oil is produced before a well reaches stripper status, but that keeping wells open and investing in refracturing or other interventions can recover additional production. No votes were taken during this portion of the meeting; the main actions were receiving reports, asking for follow-up data, and scheduling further discussion for a later meeting.
DE
Transcript Highlights:
  • To amend Title 7 of the Delaware Code relating to solid waste recycling.
  • Senate Bill 287 is a DENREC cleanup bill for Delaware's recycling code.
  • relating to business tax credits and deductions.
  • An act to amend Title 7 of the Delaware Code relating to protection of wetlands.
  • An act to amend Title 29 of the Delaware Code relating to grants in aid.
Summary: The House convened with quorum, offered prayers and moments of silence for community members who had recently died, and recognized several guests and family members in the chamber. After routine communications and passage of consent calendar 29, the chamber took up a series of measures on the main and colored agendas, with several bills and resolutions passing by voice vote or roll call. Among the measures approved were House Concurrent Resolution 157, which as amended requested a State Lottery report on options to support traditional lottery retailers; Senate Bill 53 on the Delaware Farm to Community Program; Senate Bill 307 on PSC authority for Lifeline telecommunications carriers; Senate Bill 339 clarifying health directive forms in mental health facilities; Senate Bill 235 on manufactured home community rent increases; Senate Bill 325, as amended, updating fire prevention and volunteer fire/EMS background check rules; Senate Bill 309 on inmate work and discharge of incarceration-related balances; Senate Bill 324 on deadly weapons and constable agency representatives; Senate Bill 293 on youth camp child care licensing; Senate Bill 94 on respiratory care practitioners and ECMO medication delivery; and Senate Substitute 2 for Senate Bill 100, proposing a constitutional amendment protecting the right to marry regardless of race or gender while preserving religious freedom. House Bill 188, changing Delaware primary elections to allow unaffiliated voters to choose a party primary, also passed after debate. Two measures drew extended discussion and amendments. Senate Bill 233, requiring snow and ice to be removed from vehicles, was tabled once, then later amended and passed after debate over whether the law was workable for truck drivers and other vehicle operators; a proposed truck-related exemption amendment failed. House Substitute 1 for House Bill 404, creating a pilot program for artificial intelligence and extended reality in schools, passed after testimony from the Department of Education emphasizing guardrails, privacy, and educator oversight, alongside concerns from members about data, bias, and long-term effects. Several items were tabled or reconsidered during the session, and the House adjourned after completing the day’s business.
MN

Minnesota 2025-2026 Regular Session

Minnesota House passes omnibus tax package, HF2438 - Part 1 5/17/26

Minnesota House Floor Meeting

Transcript Highlights:
  • This is the 2026 tax bill.
  • It's the most arcane parts of our corporate tax code, very complicated stuff.
  • Our staff has really been working overtime to make sure that we are in good shape and that our tax code
  • That's good for tax years 26 workaround. That's good for tax years 26 and<00:02:17.640> 27.
  • > taxes tax year taxes uh taxes tax year taxes uh PTR<00:02:40.959> that's<00:02:41.160> being
Keywords: 919, house, all
Summary: The House considered the conference committee report on House File 2438, the 2026 tax bill. Representative Gomez outlined the main provisions, saying most fiscal changes were tied to federal tax conformity. He also described several other items in the report, including a two-year extension of the pass-through entity tax workaround, a sustainable aviation fuel provision, a one-time $125 million increase in homestead credit property tax refunds, a one-year removal of the cap on the beginning farmer tax credit, a four-year tax exemption for PGA tickets, permanent aid to certain school districts, a direct file program, changes related to homestead resort classification thresholds, local property tax and income tax provisions, local government aid for the new city of Northern, a four-year extension of local homeless prevention aid, and Department of Revenue policy, technical, TIF, local, and public finance items. After the report was presented, the House adopted the conference committee report and ordered the bill repassed as amended by conference. The clerk then gave the bill its third reading as amended. Following third reading, Representative Niska moved to lay House File 2438 on the table. The motion prevailed, and the bill was tabled.
HI
Transcript Highlights:
  • , and adequate tax policy structure in its deliberations.
  • and one potential suggested addition to the list of goals was evaluating the impact of our current tax
  • disproportionately impacted by certain taxes.
  • evaluating the impact of our current tax evaluating the impact of our current tax code<00:21:20.840
  • Next up: HCR 182 and HR 177 on the Tax Review Commission. Recommendation is to pass as is.
Keywords: 910, house, all
ND

North Dakota 2025-2026 Regular Session

Senate Floor Session Apr 9th, 2025 at 12:30 pm

North Dakota Senate Floor Meeting

Transcript Highlights:
  • with Senate amendments: A bill for an act to amend and reenact section 27 of the North Dakota Century Code
  • with Senate amendments a bill for an act to amend and reenact section 27 of the North Dakota Century Code
  • amendments, a bill for an act to amend and reenact section 15.1-21-21 of the North Dakota Century Code
  • It is just a level of life safety code that most people cannot imagine. It is incredibly expensive.
  • It's all voters are talking about when we had the property tax measure last election cycle.
Keywords: 908, all
Summary: The Senate opened with prayer, the pledge, and a quorum call, then took up House amendments to Senate Bills 2009, 2147, and 2113. On motion, the Senate refused to concur in the House amendments and appointed conference committees for each bill. The chamber then considered several House bills, adopting amendments and passing House Bill 1556, which creates a Children's Cabinet work group to study out-of-home placement and treatment for children with behavioral health issues, and House Bill 1363, which directs development of a customizable cardiac emergency response plan template for schools and athletic events. House Bill 1533, requiring students to complete a half-unit of financial literacy for graduation, also passed after amendment. House Bill 1226, dealing with masks in public places and protest-related identification concerns, passed after the Judiciary Committee removed language about complying with law enforcement requests to unmask.
TX

Texas 89th 2nd C.S.

Intergovernmental Affairs Apr 1st, 2025

Intergovernmental Affairs

Transcript Highlights:
  • But what you just said was you're looking to have the Texas code match a federal code which has not yet
  • The federal code so you have anticipate a change in federal code has been enacted.
  • Um, uh, that, that's the HUD code is administered. It's a basically a federal building code.
  • It's the only preemptive federal building code.
  • There's actually a provision in 1201 in the occupations code, chapter 1201, the occupation code that
Bills: HB303
NH

New Hampshire 2026 Regular Session

House Session (05/21/2026)

New Hampshire House Floor Meeting

Transcript Highlights:
  • stabilize property tax rates. stabilize property tax rates.
  • budget rather than raise property taxes. budget rather than raise property taxes.
  • <00:45:28.280> This property taxes or borrow money. This property taxes or borrow money.
  • It eliminates a property tax relief.
  • more than 180 days, it could be taxed. more than 180 days, it could be taxed.
Keywords: 1189, house, all
ND
Transcript Highlights:
  • The tax levy locator tool on the Tax Commissioner's website.
  • , There is a compliance issue with the state tax director or state tax director's office, tax commissioner
  • Our tax data is Just mentioned. Our tax data is extracted to a tax web, including tax statements.
  • This is our tax web tax inquiry. And this is kind of a snapshot of the tax statement in a way.
  • And so we have a number of other products in Code and ERP Pro Tax and Eagle Tax in a lot of other states
Summary: The subcommittee of the Tax Reform and Relief Committee met to begin its study of the feasibility and desirability of revising the content of the real estate tax statement to improve property tax transparency. Legislative Council staff reviewed the study directive under House Bill 1176 and the statutory requirements for tax statements, including required line items such as true and full value, mill levy, legislative tax relief, primary residence credit, and the Legacy Fund portion of that credit. The Tax Department then explained how the current uniform statement is prescribed and approved, and noted that changes are typically driven by statute and implemented collaboratively with counties and vendors. County officials from the North Dakota Association of Counties described the full annual tax cycle, from county budgeting and valuation notices to budget hearing notices, levy certification, cap calculations, and final tax statement mailing. They emphasized that counties and auditors do extensive coordination with taxing districts and neighboring counties, and that the process is labor-intensive and often manual. Members discussed the limited public response to budget notices and tax statements, the difficulty of explaining the legislative tax relief line, the 3% cap and valuation issues, and whether more frequent assessments or different timing would improve understanding. Several members and witnesses noted that many taxpayers only engage when they receive their final bill, and that clarity may be more important than adding more detail. NDACO also presented a rough cost survey from eight counties, estimating an average tax statement cost of about 74 cents and a statewide total near $600,000 for printing and mailing tax statements alone, with outsourcing generally cheaper than in-house printing. Witnesses noted that House Bill 1176 added other mailings and notices, increasing county workload and cost beyond the statement itself. The committee then heard from software vendors, who explained how their systems handle tax billing, budget notices, valuation notices, primary residence credit processing, and tax levy calculations, and they identified the 1600/1685 primary residence credit and discount interaction as a current programming challenge. No votes were taken; the meeting was informational and focused on gathering testimony and identifying issues for possible future recommendations or bill drafts.
MN

Minnesota 2025-2026 Regular Session

Tax Expenditure Review Commission annual report 2/26/26

Minnesota House Floor Meeting

Transcript Highlights:
  • These policies are sometimes described as spending through the tax code.
  • regressivity of sales tax and use tax. regressivity of sales tax and use tax.
  • code.
  • Um I just think through the tax code.
  • tax expenditure. tax expenditure.
Keywords: 1183, house
ND

North Dakota 2026 1st Special Session

Judiciary Committee Apr 1st, 2026 at 09:00 am

Judiciary

Transcript Highlights:
  • , and federal excise tax imposed under the Internal Revenue Code.
  • So federal excise tax and North Dakota state tax, which amounts to about 10%, is taken out in taxes.
  • And under North Dakota Century Code and North Dakota administrative code, a licensed distributor may
  • And under North Dakota Century Code and North Dakota administrative code, a licensed distributor may
  • I'm here specifically to address Century Code 53-06 of the Century Code.
Keywords: 908, all
WA

Washington 2025-2026 Regular Session

Statute Law Committee Jun 17th, 2026 at 12:00 pm

Statute Law Committee

Transcript Highlights:
  • When each code reviser is done with their review, they also will provide their findings to another code
  • of Washington and the administrative code.
  • And that happens a lot with tax policy.
  • I try to stay away from tax policy, although Senator Peterson likes tax policy lately. Okay.
  • the office of the code reviser.
Keywords: 904, all
NH

New Hampshire 2026 Regular Session

House Education Policy and Administration (01/28/2026)

Education Policy and Administration

Transcript Highlights:
  • your $1,700 credit on your tax return. your $1,700 credit on your tax return.
  • This is a federal tax credit tax.
  • > tax<01:48:43.280> for against federal income tax for against federal income tax for individuals
  • of the flag code is considered a flag for the purpose of the flag code.
  • So, and um flag code.
Keywords: 1189, house, all
KY
Transcript Highlights:
  • code.
  • , can code.
  • Um, AI can definitely code, can code.
  • It goes beyond just basic coding because we know computer science goes beyond basic coding.
  • occupational tax. occupational tax.
Summary: The committee first handled routine business, including roll call, introductions, and approval of the previous meeting minutes by voice vote. It then heard a presentation on SB 253, focused on expanding support for teacher apprenticeship and teaching-and-learning pathways. Senator Hickman and staff from the Kentucky Department of Education and Nelson County Schools described how the program uses dual credit, work-based learning, and registered apprenticeship to help students earn an associate degree in high school and continue toward a teaching degree. They said the goal is to address the teacher shortage by creating a sustainable pipeline into the profession. Witnesses emphasized that the main barrier is cost. Mary Taylor said Kentucky’s youth apprenticeship model has been successful in other fields and that education should be added as an in-demand sector, but an associate degree alone will not solve the teacher shortage because teachers still need a bachelor’s degree and certification. Laura Arnold of Nelson County Schools described the district’s Lead Nelson program, saying the district has invested more than $800,000 since 2021, currently has 37 students in the pathway and seven committed apprentices, and spends about $85,000 per apprentice from freshman year through certification. She said district staffing, planning, and university partnerships are also significant hurdles. Members asked about job guarantees, tenure, and retirement; Arnold said employment is performance-based and retirement issues are being considered. Senator Hickman said the bill would use lottery funds to help cover tuition and dual credit costs so more districts can participate, noting that a prior version died because of a high fiscal note. Representative Payne and Representative Tipton praised the program but stressed the need for funding and noted inconsistencies between statute and budget language on Work Ready Kentucky and dual credit support. Representative Tipton also cautioned that lottery revenue may not keep pace with demand and said the General Assembly may need to make broader funding decisions. After the apprenticeship discussion, the chair moved the committee to the next agenda item on computer science and AI literacy, where Code.org began a presentation on the importance of computer science for all students.