Video & Transcript Research : 'state tax code'
Page 207 of 500
DE
Transcript Highlights:
- relating to school tax. ...and now turn to Title 14 of the Delaware Code relating to school tax.
- We are very supportive of HB 461 so that our school tax rates can be applied to tax bases that are more
- The state that does that. How do you verify?
- So background checks will go to the state, to DIAA.
- Instead of losing them to neighboring states.
Summary:
The Senate Education Committee met with enough members present to conduct business and approved the June 17 minutes. It first heard HB 459 with House Amendment 1, which would prohibit the sale of energy drinks on public middle and high school campuses during school hours or school events. The sponsor and Department of Education explained that the bill targets beverages containing caffeine and marketed as energy drinks, not ordinary soft drinks or coffee/tea products. Public testimony from the Medical Society supported the bill on health grounds, while the beverage industry said its companies already voluntarily limit school offerings and that the bill does not reflect current practice. No vote was taken in the transcript.
The committee then heard HB 461, a follow-up to prior legislation on New Castle County property reassessment and school tax rates. Senator Cruz said the bill would let New Castle County school districts adjust and reset tax rates to reflect reassessment changes without increasing projected operating revenue, and that it includes a sunset. DSEA supported the measure, saying fair property values are important to public education funding. The committee also heard HB 452, which would require additional background checks and training for DIAA sports officials and strengthen DIAA enforcement procedures. Members questioned how checks would be handled, who would see the results, and who would provide training; the DIAA compliance coordinator said the checks would be maintained through the state process and that associations would verify eligibility. The bill’s sponsor and DIAA said the goal was to align officials with existing child-safety standards.
Next, the committee considered HS1 for HB 425, which raises the salary supplement from 6% to 12% for nationally certified school counselors, nurses, and school social workers, and allows DOE to identify additional qualifying positions by regulation. Supporters, including school social workers, nurses, and DSEA, argued the change would improve retention and recognize advanced credentials. Senator Hansen raised concerns that school psychologists were not included; sponsors said a broader study and possible future legislation or budget language would address other nationally certified school-based professionals. The committee then heard HS1 for HB 358 on student elopement notifications, inspired by Ace’s Law, but administrators and the chair raised concerns that the bill may be too prescriptive and difficult to implement in practice, especially when schools may not immediately know a student has left campus. Finally, the committee discussed HB 379 on the comprehensive school discipline improvement program; DOE said the substitute was intended to consolidate prevention and intervention supports and avoid competition for funding, while DASA asked that the bill be paused or tabled. The meeting ended before action on the remaining bill, and HB 443 was deferred to a future executive meeting.
ND
North Dakota 2026 1st Special Session
Tribal and State Relations Committee Apr 13th, 2026 at 01:00 pm
Tribal and State Relations Committee
Transcript Highlights:
- I'm the tax commissioner for the state of North Dakota.
- I'm the tax commissioner for the state of North Dakota. Thank you.
- role related to property tax, the state role is we do three things.
- And equalization of property tax. There is a state ...our end and equalization of property tax.
- I could apply to the state to not pay that tax.
CA
California 2025-2026 Regular Session
Assembly Local Government Committee Jun 17th, 2026
Local Government
Transcript Highlights:
- I want to emphasize this is not a tax increase.
- Importantly, this bill does not impose a tax increase.
- Hercules is a city of 26,000, and we are a low-property-tax city.
- Importantly, this bill does not impose a tax increase.
- Tear it down in 30 days and build it back up to building code.
CA
California 2025-2026 Regular Session
Senate Floor Session May 19th, 2026
California Senate Floor Meeting
Transcript Highlights:
- across the state of California?
- It's because our tax structure and what we do here in California is particularly on the car tax.
- tax credits and deductions.
- tax credits and deductions.
- tax credits, deductions, sales tax exemptions, and income exclusions.
FL
Transcript Highlights:
- that tax primarily out-of-state visitors, out-of-town visitors to your community, to be reinvested to
- It updates Florida's corporate income tax by adopting the federal Internal Revenue Code, effective January
- That is a meaningful step toward addressing the upside-down tax code we've been living under in Florida
- It would close the loophole that lets multinational corporations shift profits to low- or no-tax states
- Madam President, as we know, that tax package is so important to the residents of this state to save
Summary:
The Finance and Tax Committee met and first heard SB 674, which would allow county property appraisers, like tax collectors already can, to budget for and pay hiring or retention bonuses if approved in their Department of Revenue budget. Support came from property appraiser representatives, who said the bill would help them compete for specialized staff without requiring new funding. The bill was reported favorably.
The committee then considered SJR 318, a proposed constitutional amendment on tangible personal property used on agricultural land, along with an amendment clarifying the exemption’s scope and allowing the Legislature to set conditions by general law. Farm Bureau and the Florida Chamber supported the measure, and the committee adopted the amendment and reported the joint resolution favorably. Members also took up CS for SB 1664, which would require voter reapproval of local discretionary taxes when they expire; an amendment changed the bill to require expiration dates and tied reapproval to tax expiration rather than a fixed eight-year cycle. Local government and tourism groups raised concerns about impacts on tourist development taxes, transportation surtaxes, beaches funding, and long-term financing, while supporters argued voters should periodically affirm local taxes. The committee adopted the amendment and reported the bill favorably.
Next, the committee considered SJR 1510 and its implementing bill SB 1512, both dealing with a homestead-style property tax benefit for certain long-term leased residential properties. After multiple amendments narrowed the proposal substantially, limiting it to one qualifying property and then to single-family homes, mobile homes, and condominium units, counties and cities still opposed the measures as a tax shift to other taxpayers. The sponsor said the changes reduced the scope and fiscal impact, and both measures were reported favorably.
Finally, the committee heard SPB 7034, the Senate tax package, which includes permanent sales tax exemptions, multiple tax holidays, motor vehicle fee reductions, a property tax study, rural investment tax credits, a freeze on local communications services tax rates, and other tax changes, with an estimated $2.1 billion revenue reduction. Testimony was mixed: property appraisers supported the property tax study, while many public commenters opposed the firearm and ammunition tax holiday and urged inclusion of gun safes and locks instead. County, city, tourism, and lodging representatives raised concerns about tourist development tax limits and other local revenue impacts, while supporters emphasized tax relief and the study’s value. After debate, the committee adopted a motion to submit SPB 7034 as a committee bill and reported it favorably.
MN
Transcript Highlights:
- The study includes all Minnesota state and local taxes that are part of the state tax code, chapters
- state and local taxes? state and local taxes?
- <00:03:16.640>
state <00:03:16.920>tax <00:03:17.200>code, <00:03:17.480> - chapters<00:03:17.880>
270 of the the state tax code, chapters 270 of the the state tax code - tax code. tax code.
WV
West Virginia 2026 Regular Session
WV Senate Mar 13th, 2026 at 04:04 pm
Transcript Highlights:
- Again, it is the article of code dealing with county boards of education and states that county boards
- code.
- The amendment further states... ...to the mandatory requirements that are already in state code.
- coal produced in this state.
- Reducing the tax rate imposed on the gross value of metallurgical coal produced in this state.
Summary:
The Senate considered and passed a series of House bills and one constitutional resolution, with several measures receiving title amendments and some taking effect immediately or on a specified date. Early action included moving House Bill 5438, concerning the foundation allowance for instructional programs, to the foot of third-reading bills. House Bill 5441, reforming the state personnel system, was amended with a Judiciary strike-and-insert technical fix, then passed 28-6 and was set to take effect July 1, 2026. House Bill 5462 on mine subsidence insurance passed unanimously, with a title amendment adopted. House Bill 5484, creating felony offenses related to denying medical treatment to sexual offense victims, also passed unanimously with a title amendment. House Bill 5515 modernizing workers’ compensation statutes passed unanimously with a title amendment, and House Bill 5527 establishing licensure and regulation for wellness reimbursement programs passed unanimously. House Bill 5528, protecting personal residential information of certain public officials, passed unanimously with a title amendment.
The most extended debate centered on House Bill 5537, an education-related bill that was amended to add a child-protection provision later referred to as “Rayleigh’s law.” The amendment would bar approval of home instruction requests in certain child abuse or neglect cases until the Department of Human Services confirms the investigation is unfounded, closed, or not substantiated, or until 10 days pass without a response. Senators argued the measure was intended to protect children and not target homeschooling. After a point of order, the chair initially ruled the amended language not germane; that ruling was challenged and ultimately overruled by a 24-7 vote, allowing the amendment to remain. The bill then passed 24-7, and a title amendment was adopted.
Other measures passed with little or no opposition. House Bill 5582 removed the sunset on the TANF applicant drug-screening program and passed 28-3 after a technical committee amendment. House Bill 5687 reduced the metallurgical coal severance tax over time and adjusted oil and gas tax allocations, passing 31-3. Several supplemental appropriations also passed and were made effective from passage, including funds for Homeland Security/corrections, the Adjutant General, Health, the State Road Fund, and Tourism/Culture and History. The Senate also adopted House Joint Resolution 42, which would place on the ballot a constitutional amendment increasing the homestead exemption from $20,000 to $40,000 and allowing future changes by general law. In second reading, the Senate advanced bills on workforce training reimbursements, aerospace and advanced manufacturing incentives, portable benefit accounts, literacy and science-of-reading training, school aid formula changes, and wedding venue regulation, with amendments adopted on several of them before advancement to third reading.
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Jun 4th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- since 2020 as required by Arkansas Code.
- So a lot of it is just a coding issue.
- Arkansas Code 1459-101. and municipal accounting law, Arkansas Code 1459, 101 through 1119.
- And I want the state to look at the whole—I mean, you guys look at the whole state.
- The focus should be how can we help these communities, just like we pour in so many tax dollars and tax
Summary:
The committee approved the prior minutes and then received a series of audit and compliance updates. Staff reported on delinquent private water and sewer reports, delinquent 2013-2023 water reports, and several municipal accounting code noncompliance cases. Denning and Gum Springs were recommended to be removed from the 60-day clock after staff visits showed improved records, while Fargo, Lead Hill, Almy, Jericho, Haynes, Biggers, Gilmore, and Holly Grove were discussed for repeat findings involving missing audits, poor bookkeeping, unpaid or misapplied street funds, deficit balances, and other accounting deficiencies. Several of these entities were given additional time or had reports filed without objection, while others were deferred for later review.
Fargo’s mayor said the town had been understaffed and was working to improve its accounting systems; the committee voted to defer the matter to the August meeting. Lead Hill’s mayor described efforts to complete overdue water audits and improve office procedures, and the committee also postponed action for 60 days. Almy’s mayor and recorder-treasurer were present, and the committee placed the town on the 60-day clock for repeat accounting issues. Biggers and Gilmore both acknowledged long-running audit problems and said they were working with auditors and the IRS; their reports were filed. Holly Grove’s treasurer said she had only recently taken the position, and that report was filed as well.
The committee spent considerable time on the street-fund misuse cases for Jericho and Haynes. Jericho was found to have exceeded the statutory threshold tied to fines and costs, with staff noting the town had since become current on its repayment plan; the committee deferred the report to September. Haynes was also behind on its repayment plan for street funds, with staff saying the town had recently made up the shortfall and was current as of the meeting, but the committee still deferred the report to September. Members and staff also discussed how the speed-trap law is applied, whether certain fines and costs count toward the threshold, and the role of the prosecuting attorney in deciding whether to take further action.
The committee then reviewed a special report on the Pulaski County Regional Solid Waste Management District, which had six findings involving board approval of payroll and contracts, credit card documentation, vehicle and cell phone use, competitive bidding, electronic funds controls, and unusually high advertising spending. District Director Craig Douglas said the board had delegated some authority, that receipts were missing during a temporary staffing gap, and that advertising was needed to educate the public; he also defended the sale of trailers and other equipment as a way to exit the trailer business. Several members questioned the explanations and the low resale value of equipment, but the committee ultimately deferred the report to September. The meeting also included a recognition of accounting students interning with audit staff and a final set of actions on deferred water and sewer reports: 11 were filed, seven were deferred for lack of proper responses, and a private report on Shannon Hills Water, Sewer, and Fire Department was noted as involving misappropriation by an office manager and inadequate internal controls.
TX
Transcript Highlights:
- and building codes.
- Water is in short supply throughout the state.
- Representative Swanson: Taxes.
- One answer is the city-state does not believe in preemption of state law, nor do we want the federal
- government to preempt state law or we don't want the state to preempt local law.
MI
Transcript Highlights:
- who have already done this, Republican states and Democratic states, that have been able to lower premiums
- States and the United States Department of Agriculture to fully honor its commitments to the Michigan
- Colleagues, Michigan's farmers help our state thrive.
- So with the farmers in this state. This is crazy.
- As the proud sponsor of the Michigan Juneteenth State Holiday Law, I am honored that our state formally
Summary:
The Senate met with 27 members present and a quorum, opened with an invocation and the Pledge of Allegiance, and then moved through a series of motions, recesses, and introductions of bills. Several new bills were read and referred, including measures affecting the Income Tax Act, Natural Resources and Environmental Protection Act, public utilities, nondisclosure agreements, data centers and community benefit agreements, zoning, Medicaid false claims, and the Neighborhood Enterprise Zone Act, with referrals mainly to finance, energy and environment, and housing and human services committees.
In the Committee of the Whole, Senate Bills 592, 49, and 50 were reported without amendment and advanced. On third reading, the Senate passed Senate Bills 900, 820, 966, 967, 968, 973, 974, 975, 976, 977, and 978. SB 900 dealt with the Vehicle Code, SB 820 with election law, SB 966 and SBs 974-978 with housing and insurance-related changes, and SB 967 with the Income Tax Act. SB 966, 967, 973, 974, 975, 976, 977, and 978 all passed on 20-16 votes, while SB 900 passed 35-1.
Senate Bill 973, creating a state-based health insurance exchange as a nonprofit corporation, drew the most debate. Senators Weber, Lindsay, and Halk offered amendments, all of which were defeated after recorded votes; Weber argued for cost controls and consumer savings, while supporters said the bill would give Michigan more control over health care decisions and could lower premiums. Senator Irwin spoke in support of the housing-related package, saying it would help address the state’s housing shortage. Senate Bill 592, concerning the Corrections Code, was also passed after a 31-5 vote, with Senator Lindsay explaining his no vote as concern about how the bill treats juvenile offenders.
The Senate also adopted Senate Resolution 133, urging the U.S. Department of Agriculture to honor commitments to Michigan farmers participating in the Rural Energy for America Program. Senator McCann supported the resolution, citing farm losses from federal rollbacks, while Senator McBroom gave a strong no-vote explanation criticizing state energy policy and the resolution’s framing. The session ended with remarks recognizing Juneteenth and an anecdotal bipartisan exchange between senators before the chamber adjourned until June 23 at 10:00 a.m.
MS
Mississippi 2026 Regular Session
MS Senate Floor - 10 February, 2026; 10:00 AM
Mississippi Senate Floor Meeting
Transcript Highlights:
- Mississippi Valley State, Miss Tanaya Watkins, and the entire Valley State University.
- I'm sure some of y'all Which is their sales tax diversion, city diversion, state aid road funds may be
- White, the state president.
- It's not a state issue.
- state prison. state prison.
Summary:
The Senate convened with a quorum present, received an invocation from Dr. Denise Pope, and led the pledge of allegiance. The body then dispensed with the reading of the journal, committee reports, and bill titles. Several guests were introduced, including the doctor of the day, student pages, Carthage Christian Academy, Mississippi Valley State University visitors, the University of Southern Mississippi’s DuBard School and related programs, and members of the Mississippi Association of Nurse Anesthetists.
The Senate took up Senate Bill 2896, which revises the Department of Public Safety salary schedule for MHP and MBN officers. Senator Hopson explained it as the vehicle for possible pay raises for troopers, NBI, and MBN officers, and the chamber adopted the committee substitute and passed the bill by morning roll call. The Senate also passed Senate Bill 2917, a recurring appropriations cleanup measure; its main change would allow Mississippi Valley State University to use previously designated dormitory funds for repair and renovation instead. A reverse repealer amendment was adopted before final passage by morning roll call.
Senate Bill 2825, the Mississippi Health Care Industry Zone Act, was then considered. Senator Harkins said the bill extends the repealer for the health care industry zone incentive program to 2028 and noted the program has generated significant investment and jobs statewide. An amendment requested by the Mississippi Development Authority was adopted to revise eligibility language, including replacing a CON requirement with a requirement that a hospital have at least 25 acute care beds and deleting a section under current law. The bill then passed by morning roll call.
Finally, the Senate considered Senate Bill 2894 on local improvement projects and the return of unexpended funds and earned interest. Senator Harkins explained that the bill would require older local improvement project funds to be returned if projects were not moving forward, require reporting to DFA and the Legislative Budget Office, allow audits, and permit limited extensions, while also withholding a portion of other state distributions for noncompliance. Senators raised concerns about projects that are already obligated or delayed by workforce and engineering constraints, and Harkins said the bill would be refined with a reverse repealer to work with LBO and avoid disrupting active projects. The bill was discussed but not finally disposed of in the portion of the transcript provided.
MN
Minnesota 2025-2026 Regular Session
Repealing requirement to adopt a new residential energy code 3/10/26
Minnesota House Floor Meeting
Transcript Highlights:
- construction and states adopting updated energy<00:03:26.560>
codes <00:03:27.120>continue - for our from writing the best codes for our state.<00:12:34.480>
Um, <00:12:34.800>I'll - Nothing here stops the state from adopting new energy codes going forward.
- We are the nation's number one builder at scale, and we are on one of the worst codes in the United States
- with neighboring counties in states next door that didn't have the same code update, and they did not
Summary:
Representative Mecklin moved House File 3545 to the general register and offered a DE amendment that removed the commissioner’s authority to choose a more efficient standard and removed the requirement that the 2038 residential energy code achieve a 70% reduction in annual net energy consumption compared with the 2006 energy use index. The amendment was adopted, and the bill was then discussed as amended. Mecklin said the bill was intended to address home affordability, arguing that energy code requirements add to housing costs and make it harder for younger Minnesotans to buy homes.
Several testifiers opposed the bill, including representatives from the Center for Energy and the Environment, AIA Minnesota, Sierra Club, Fresh Energy, Housing First Minnesota, and ARXUS. They argued that energy codes are not a primary driver of housing costs, that stronger codes do not slow housing production, and that more efficient homes lower utility bills and improve comfort, safety, resilience, and climate outcomes. Testifiers cited studies and examples showing payback over time, including estimates that efficiency upgrades could pay for themselves in five to nine years and save homeowners tens of thousands of dollars over 30 years. The Department of Labor and Industry said it had concerns about the bill because it would move away from a more energy-efficient standard and could create unintended consequences in the code adoption process, though it said the current technical advisory group process already considers cost concerns.
Members questioned the cost and savings estimates, especially the comparison between higher upfront mortgage costs and lower utility bills. Fresh Energy explained that its figures were based on Pacific Northwest National Laboratory and Slipstream analyses using a typical Minnesota home and that the savings were modeled over time. Representative Johnson expressed skepticism about the assumptions behind the savings numbers and argued that utility costs are not the main barrier to homeownership. The chair said the committee intended to take a vote on the bill that day, but the transcript ends before any final vote or disposition is shown.
FL
Florida 2025 Regular Session
March 13, 2025 - 08:00 AM
Transcript Highlights:
- tax would not.
- is by IRS tax code, folks greater than the age of 62.
- Are there examples in state government where we're capping our collection of tax revenue?
- The business community is growing in the state of Florida, and local business tax rates are not impeding
- Was I happy with paying sales tax? Of course not. Rent sales tax? No.
Summary:
The Ways and Means Committee met on March 13, 2025, for its first meeting of the session, with member and staff introductions followed by consideration of several tax-related bills. The committee first heard HJR 163 and its implementing bill HB 165, which would extend the homestead property tax exemption for quadriplegics to surviving spouses, similar to the treatment for surviving spouses of certain disabled veterans. Sponsor Rep. Tant and constituent J.R. Harding described the financial and caregiving burdens faced by spouses of quadriplegics. The committee heard supportive testimony from the Florida Association of Property Appraisers and members voted both measures favorably without opposition.
The committee then considered HB 785 on heated tobacco products. Rep. Tramont said the bill would create a new tax/regulatory category for the product, and an amendment clarifying the definition was adopted. The James Madison Institute offered a resource on the issue, the Florida Retail Federation waived in support, and Ranking Member Eskamani said she had concerns about the excise tax treatment and would vote no. The bill passed 16-1. Next, HB 321, a property tax exemption clarification for homes for the aged, was presented by Rep. Smith as a technical “glitch bill” to align state law with IRS tax code and ease development of low-income senior housing. It drew supportive testimony and passed unanimously.
The final bill, HB 503 by Rep. Botana, would cap local government revenue from local business taxes and require refunds if collections exceed the cap, with carve-outs for fiscally constrained areas. Local government and economic development groups, including the Florida League of Cities, the City of Winter Haven, the Miami-Dade Beacon Council, and the Florida Association of Counties, opposed the bill, arguing it would limit funding for public safety, inspections, economic development, and other services and create administrative refund problems. Several members supported the bill as a tax-cutting measure, while others warned of impacts on local services and revenue flexibility. The committee reported HB 503 favorably on a 14-5 vote, and then adjourned.
FL
Florida 2025 Regular Session
Community Affairs Mar 11th, 2025
NH
Transcript Highlights:
- When municipalities pass building code requirements that are higher than the state code, it is because
- both state review by the state building code review board and local boards.
- >
code <01:38:35.760>review review by the state building code review review by the state - We heard testimony from the state We heard testimony from the state building<01:38:44.159>
code - If I know that passing this will make sure that the state building code is a state building code, and
MN
Minnesota 2025-2026 Regular Session
Facing Minnesota's Affordability Crisis by Addressing Healthcare Costs and Home Construction Hurdles May 1st, 2026
Minnesota Senate Floor Meeting
Transcript Highlights:
- termination of advanced premium tax termination of advanced premium tax credits<00:02:25.120>
- improve this program on a state level? improve this program on a state level?
- Senate's tax bill. Senate's tax bill.
- estate taxes.
- state is not responsible for those. state is not responsible for those.
CA
Transcript Highlights:
- AB 132 is the tax omnibus bill.
- The bill also includes a certain income threshold and excludes from income for state tax purposes all
- I am here to strongly oppose efforts to roll back CEQA and freeze building codes statewide in the state
- the state budget.
- . the state.
ND
North Dakota 2026 1st Special Session
Legislative Audit and Fiscal Review Committee Jun 17th, 2026 at 10:00 am
Legislative Audit and Fiscal Review Committee
Transcript Highlights:
- I want an abatement of my property taxes based on this state law.
- I want an abatement of my property taxes based on this state law.
- decided by the state, what that state taxing source, what is given back to that local political subdivision
- Under state law, the amount budgeted by a taxing district... ...levy limitations.
- Under state law, the amount budgeted by a taxing district may not result in a tax levy exceeding levy
VA
Virginia 2026 Regular Session
Commission on Updating Virginia Law to Reflect Federal Recognition of Virginia Tribes Jun 3rd, 2026
Transcript Highlights:
- student to Unless you can prove that they’re removing an out-of-state student to give in-state tuition
- for states who are like Virginia, who don't have it in our code, to incorporate into state law.
- code.
- for states who are like Virginia, who don't have it in our code, to incorporate into state law.
- code. that potentially this month, the commission will ratify that model state code.
TX
Transcript Highlights:
- So there's far more state funds and fewer property taxes funding public education writ large.
- If, if property tax.
- Also, you have districts in the state that have zero INS tax rates, in which case the entire, that vertical
- They set their property taxes, it ends up being higher than that, and then, then the state equalizes
- Taxes and it's not even really going just to my district, it's going to other districts in the state.