Transcript Highlights:

• requirement that the um the charitable requirement that the um the charitable or<01:34:55.199>
• charitable charitable organizations<02:02:32.960> so<02:02:33.599> whether<02:02:33.840
• the Gap how's of worship and charitable the Gap how's of worship and charitable organizations<02
• run School the same as any charitable run School the same as any charitable entity<02:25:47.760>
• entity you don't see in the charitable entity you don't see in the charitable part<02:25:50.319>

Keywords: 1189, house, all

Bills: HB 14, HJR 31, HB 43, HB 18, HB 106, HB 36, HB 26, HB 149, HB 121, HB 206, HB 136, HB 3114, HB 2733, HB 1732, HB 3700, HB 467, HB 1130, HB 1846, HB 1442, HB 1147, HB 2176, HB 2701, HB 805, HB 2890, HB 1154, HB 1644, HB 2118, HB 1718, HB 2488, HB 2596, HB 1971, HB 2468, HB 484, HB 2578, HB 3204, HB 1041, HB 307, HB 685, HB 1710, HB 538, HB 2525, HB 3125, HB 2027, HB 2894, HB 3077, HB 3684, HJR 99, HB 1399, HJR 5, HB 1330, HB 2110, HJR 2, HJR 6, HB 1587, HB 14, HJR 31, HB 43, HB 18, HB 106, HB 36, HB 26, HB 149, HB 121, HB 206, HB 136, HB 3114, HB 2733, HB 1732, HB 3700, HB 467, HB 1130, HB 1846, HB 1442, HB 1147, HB 2176, HB 2701, HB 805, HB 2890, HB 1154, HB 1644, HB 2118, HB 1718, HB 2488, HB 2596, HB 1971, HB 2468, HB 484, HB 2578, HB 3204, HB 1041, HB 307, HB 685, HB 1710, HB 538, HB 2525, HB 3125, HB 2027, HB 2894, HB 3077, HB 3684

Keywords: nuclear energy, advanced reactors, energy security, grant programs, Texas Advanced Nuclear Energy Office, farm products, tax exemption, ad valorem taxation, agriculture, Texas Constitution, livestock, producer, finance, young farmers, financial assistance, pest control, rural health, hospital funding, healthcare access, mental health services

Transcript Highlights:

• The Attorney General's office does the licensing for charitable gaming.
• I understand that the meeting here today has a focus on charitable organizations and charitable gaming
• I understand that the meeting here today has a focus on charitable organizations and charitable gaming
• A very small percentage will go to this charitable organization.
• We do have charitable organizations that operate those.

Keywords: 908, all

Transcript Highlights:

• Over a thousand machines were added into the state for charitable gaming.
• One, the moratorium supposedly was so we could evaluate the effect on charitable gaming, then it was
• One, the moratorium supposedly was so we could evaluate the effect on charitable gaming, then it was
• <00:23:27.799> gaining effect on charitable gaining effect on charitable gaining then<00:23
• <00:32:23.360> gaming charitable gaming charitable gaming operators<00:32:26.159> this<

Keywords: 1191, senate, all

Transcript Highlights:

• Name as a charitable organization.
• I understand that the meeting here today has a focus on charitable organizations and charitable gaming
• I understand that the meeting here today has a focus on charitable organizations and charitable gaming
• A very small percentage will go to this charitable organization.
• A very small percentage will go to this charitable organization.

Summary: The Judiciary Interim Committee met to begin its study of charitable gaming and the ownership of alcoholic beverage establishments by licensed charitable gaming organizations, a study directed by Senate Bill 2334. Legislative Council gave an overview of the constitutional and statutory framework for charitable gaming, site authorizations, rent limits, proceeds, and recent legislative changes. The Attorney General’s Gaming Division then clarified the financial flow of gaming, explaining that in fiscal year 2025 North Dakota had about $2.5 billion in gross gaming proceeds, with roughly 88-90% paid back in prizes and about $256 million available to organizations after taxes; most of that activity came from electronic pull tabs. Members asked for more detail on winnings, replays, rent, and the breakdown of manufacturer/distributor revenues, and the AG’s office agreed to provide supplemental information. The committee also heard from the League of Cities and the Association of Counties about local site authorization. Cities said they have a limited role in approving gaming sites, can adopt policies after public hearing, may charge up to $100, and can set certain conditions, including local nexus requirements, but cannot require donations or force a specific charity or site. The League said it had worked with stakeholders on a model policy to provide more consistency, though members raised concerns that local requirements could become too restrictive for charities serving broader areas. Counties said the issue is mostly a city matter, with little county involvement beyond minimal site fees and general site approval. The North Dakota Gaming Alliance testified in support of the study and provided IRS-related material suggesting charities may use asset diversification, while emphasizing it had not taken a position on whether charities should own bars. Members questioned whether bar ownership is being used for site stability or to channel charitable gaming dollars, and whether city policies might disadvantage charities with broader missions. The committee also discussed the relationship between gaming organizations, manufacturers, and distributors, including restrictions on incentives and interference, and asked for more information on those entities and their ownership. Later in the meeting, the Racing Commission gave its regular update on live racing, pari-mutuel wagering, ADW providers, purse and promotion funds, a new TRPB contract, and concerns about cease-and-desist actions from other states. Finally, the State Hospital superintendent briefly reported on the Department of Corrections and Rehabilitation’s support services, including the SORT team, training, and security assistance for the hospital campus.

Transcript Highlights:

• these properties um charitable these properties um charitable organizations<01:03:00.960> and
• religious Doctrine or their charitable religious Doctrine or their charitable purpose<01:03:12.520
• gaming large charitable the charitable gaming large charitable gaming<01:40:37.679> organizations
• regarding on how many charitable regarding on how many charitable organizations<01:41:59.480>
• rely upon both charitable organizations rely upon both charitable uh<01:42:02.719> gaming<01:

Keywords: 928, house, all

Summary: The committee first held a public hearing and then an executive session on HB 650, a housekeeping-style bill from the Joint Committee on Dedicated Funds. Testimony explained that the bill would remove references to two already-repealed dedicated funds, split the state parks dedicated fund so Cannon Mountain winter activities would be tracked separately from the rest of the parks system, and place a $1 million cap on the robotics education fund so excess money would revert to the general fund. Supporters said the changes were mainly administrative but would improve accounting and avoid timing issues; committee members asked about a typographical error in the bill text and whether the measure was more than housekeeping. The committee later voted 16-0 to recommend HB 650 ought to pass, and then placed it on the consent calendar. The committee also opened a public hearing on HB 585, which would revise the property tax exemption for religious organizations. Representative John Janigian, the sponsor, said the bill was intended to help small churches and other religious groups that own parsonages or worship buildings but no longer have a resident pastor, allowing them to rent space or use property for church purposes without losing the exemption so long as the money is used for church operations, maintenance, or outreach. He described his Salem church’s parsonage being taxed after it was no longer occupied by a pastor, and said the bill would prevent similar burdens on small congregations. Former Representative Betty Gay testified in support, describing prior assessor actions in Salem that taxed church land and buildings very aggressively, while a Municipal Association representative testified in opposition. Committee members raised questions about how terms such as “regularly recognized and constituted denomination” would be defined, whether the bill could be applied consistently to larger denominations with multiple parishes, and whether legislative research should review past treatment of similar cases.

Transcript Highlights:

• clarify um under the term charitable clarify um under the term charitable which<00:32:07.200>
• <00:32:27.559> or be a registered charitable or be a registered charitable or organization
• clarify the definition of charitable clarify the definition of charitable within<00:43:28.920>
• I represent the New Hampshire Charitable Gaming Operators Association.
• <01:07:10.000> gaming New Hampshire charitable gaming New Hampshire charitable gaming operators

Keywords: 1191, senate, all

Transcript Highlights:

• TCA is the voice of nonprofits across Texas that rely on charitable bingo to fund critical community
• It provides the charitable bingo, uh, community with the resources at a scale, the state, the size of
• In supporting HB 4172, because when charitable bingo succeeds, Texas communities win. Thank you.
• TCA represents nonprofits throughout Texas that rely on charitable bingo to support their missions.
• With the Texans for charitable bingo and I'm testifying on behalf of myself in Texas for charitable bingo

Transcript Highlights:

• The casino is charitable nonprofit.
• <04:39:27.439> nonprofit to qualify as a charitable nonprofit to qualify as a charitable nonprofit
• <04:52:08.080> So, of charitable. So, of charitable.
• they're charitable they're charitable is<04:52:20.798> able<04:52:21.040> to<04:52
• "Can you please tell me what your definition of charitable is?"

Keywords: 928, house, all

Summary: The committee heard testimony on House Bill 1596, which would raise New Hampshire’s cigarette excise tax from $1.78 per pack to about $2.80, using an inflation-based adjustment since the rate was last set in 2008. Representative Jerry Stringham, the bill’s sponsor, said the measure would keep New Hampshire competitive with neighboring states, generate revenue, and help offset other budget pressures. He also described the bill as repealing an income-based premium charge in Medicaid/CHIP-related programs and restoring cuts to the University System of New Hampshire, arguing that the combined package would still leave the state in a positive fiscal position. He said the tobacco tax increase would likely have some cessation effect but would remain low relative to other New England states, and he cited prior testimony from health groups supporting a larger increase. Members questioned the sponsor about how the new rate was calculated, the prior tobacco tax reduction and restoration, whether tobacco companies would absorb or pass on the tax, and the fiscal note’s estimates for Medicaid premium revenue and UNH funding. Stringham said he used Bureau of Labor Statistics inflation data, that the earlier 10-cent reduction did not produce the expected sales increase, and that the current bill would eliminate the premium charges now in the budget. He later clarified that the Department of Medicaid Services had updated the revenue estimate, but said the bill still showed a surplus overall. He also said the federal government already imposes a $1-per-pack tax and that New Hampshire would remain below neighboring states even after the increase. Two public witnesses testified in opposition to the tax increase. Anna Bettincourt, a tobacco category manager, argued that higher tobacco taxes would unfairly target smokers, reduce New Hampshire’s tax advantage, and likely shift purchases to other states or illicit markets rather than reduce use. She said tobacco companies generally do not lower prices and that Massachusetts’ flavor restrictions had not eliminated sales. In response to questions, she maintained that a smaller increase would still be harmful and that enforcement problems make bans ineffective. The sponsor and some members countered that smokers impose higher health costs and that tobacco taxes are a policy tool for both revenue and public health. No vote or final committee action was taken in the portion of the meeting provided.

Transcript Highlights:

• I mean, as someone who's on the Charitable Gaming Commission in the last session, we determined that

Keywords: 1189, house, all

Transcript Highlights:

• Um, I guess some of the highlights with the charitable gaming in here.
• charitable gaming over over the interim. charitable gaming over over the interim.
• the with the charitable gaming in here. the with the charitable gaming in here.
• <00:14:12.200> We're charitable gaming this summer. We're charitable gaming this summer.
• And the charitable gambling age from 18 to 21. >> Well, I like that.

Keywords: 00:00 CALL TO ORDER 00:05 ROLL CALL 01:03 HB 566 DISCUSSION 03:05 HB 566 VOTE 05:10 HB 885 DISCUSSION 08:03 HB 885 VOTE 09:55 HB 904 DISCUSSION 33:10 HB 904 VOTE 34:28 ADJOURNMENT, 958, all

Transcript Highlights:

• The casino is charitable nonprofit.
• <04:52:08.080> So, of charitable. So, of charitable.
• in the definitions what is charitable. in the definitions what is charitable. Right?
• government Charitable gambling is a government Charitable gambling is a government created<05
• <05:09:34.718> gambling program I mean this charitable gambling program I mean this charitable

Keywords: 1189, house, all

Transcript Highlights:

• Those charities that offer charitable gambling for tax relief.
• And when you look at these charities that offer charitable gambling, you're talking about volunteer fire
• gambling now of course offer charitable gambling now of course the<00:18:13.760> Minnesota<00
• <00:21:04.840> giving<00:21:05.159> in than they do in charitable giving in than they
• gambling you're talking about charitable gambling you're talking about volunteer<00:21:11.799> fire

Keywords: 1187, senate, all

Transcript Highlights:

• the state's standard deduction by coupling with the federal standard deduction and modifies the charitable
• Okay, and then the charitable—what happened with the charitable?
• Okay, and then the charitable—what happened with the charitable, Mr. Chair?
• Okay, and then the charitable—what happened with the charitable, Mr. Chair?
• Chair and Molly, the charitable deduction that Arizona law already has remains, Mr. Chair?

Bills: SB1638

Keywords: taxation, income tax, internal revenue code, deductions, tax benefits, retroactive, standard deduction, 1182, all

Summary: The Senate Finance Committee took up SB 1638, a tax conformity bill that would update Arizona’s tax code to the Internal Revenue Code as of January 1, 2026 and incorporate federal changes from 2025. The bill also included individual income tax subtractions for tips, overtime, seniors, and auto loan interest, along with changes to the standard deduction and charitable contribution deduction. Committee discussion focused heavily on whether Arizona should conform broadly to federal changes or limit the bill to more targeted, temporary provisions. Two amendments were considered. The chair’s amendment was described as clarifying only, addressing retroactivity and foreign dividend language, and it was adopted. Senator Epstein’s amendment would have removed the broader conformity provisions and the modified charitable deduction, limited the standard deduction change to tax year 2025, and kept the individual subtractions; she argued the business-related conformity items mainly benefited corporations and should be negotiated in the budget. Opponents said the amendment would create unnecessary recalculations and uncertainty for taxpayers and businesses, while supporters of the underlying bill said conformity was needed quickly to match Department of Revenue forms and avoid filing-season confusion. Epstein’s amendment failed. Public testimony split along similar lines. Business and tax group representatives supported prompt conformity, saying taxpayers and small businesses needed certainty and that the department’s forms should be codified. Opponents argued the bill would reduce state revenue substantially and mainly benefit higher-income taxpayers and corporations, while diverting money from education, child care, and health care. After debate, the committee voted to move SB 1638 as amended with a do-pass recommendation, passing it by about 4-3, and then adjourned.

Transcript Highlights:

• >> uh provision um dealing with charitable >> uh provision um dealing with charitable
• to allow corporations a charitable to allow corporations a charitable deduction<00:27:41.120>
• <00:41:32.800> HR1 Uh, for charitable contributions, HR1 Uh, for charitable contributions, HR1
• $4,000 some of charitable contributions. $4,000 some of charitable contributions.
• an incentive for charitable an incentive for charitable contributions<00:42:45.359> or<00

Keywords: 1187, senate, all

Transcript Highlights:

• Subsidizing these facilities with charitable tax exemptions at the expense of local schools and local
• The California welfare exemption is meant for charitable nonprofits, but the case at hand is enabling
• When a charitable designation is used to shield multi-million-dollar private...
• And, you know, this status is meant for charitable giving.
• It is limited to support our schools, our local government, and truly charitable organizations.

Keywords: 988, house, all

Transcript Highlights:

• maintain the integrity of charitable bingo throughout Texas.
• Charitable bingo in Texas was first approved...
• Texas for the charitable purposes of the organizations.
• A location for the purpose of conducting a charitable bingo game.
• As reported by charitable organizations licensed to conduct bingo.

Keywords: 1184, house, all

Transcript Highlights:

• Joining me today is the agency's charitable bingo Operations Director, LaDonna Castanuelo.
• maintain the integrity of charitable bingo throughout Texas.
• In 1994, the charitable bingo division was transferred to the Texas Lottery Commission.
• In the materials provided, you will also find some information about charitable bingo regulation.
• Conductors are licensed charitable organizations authorized to conduct bingo games in Texas.

Transcript Highlights:

• <02:02:12.320> Uh cost of their charitable work. Uh cost of their charitable work.
• dedicated charitable trust unit, CTU. dedicated charitable trust unit, CTU.
• level review of the charitable status. level review of the charitable status.
• that they should spend on charitable that they should spend on charitable causes<02:06:15.520>
• entities as well as charitable entities? entities as well as charitable entities?

Keywords: 1189, house, all

Transcript Highlights:

• Subsidizing these facilities with charitable tax exemptions at the expense of local schools and local
• The California welfare exemption is meant for charitable nonprofits, but the case at hand is enabling
• When a charitable designation is used to shield multi-million-dollar private prison contractors from
• And, you know, this status is meant for charitable giving.
• It is limited to support our schools, our local government, and truly charitable organizations.

Summary: The Assembly Committee on Revenue and Taxation heard several bills focused largely on veterans’ tax relief, disaster-related property tax rules, contractor tax compliance, and nonprofit property tax exemptions. The chair reviewed committee procedures, including the suspense file process for bills with significant revenue impacts, and noted that only one bill would be voted on immediately. Most measures were presented with supportive testimony and then referred to suspense. SB 888 would exclude VA service-connected disability compensation from household income when determining eligibility for the low-income disabled veterans’ property tax exemption. The author argued the bill would prevent disabled veterans from being unfairly penalized and help them remain in their homes; a VFW representative testified in support, and there was no opposition. SB 1053 would allow county boards of supervisors, for disasters declared on or after January 1, 2026, to extend the five-year period for transferring a damaged property’s base-year value by up to three years. Support came from the California Assessor Association, and the bill was also sent to suspense. SB 1407 would exempt the first $40,000 of military retirement pay and surviving spouse benefit payments from state income tax for qualifying filers, with the author and witnesses arguing it would improve veteran retention in California and support the state economy. Multiple organizations and veterans spoke in support, and the committee members expressed strong sympathy for the measure, but it too was referred to suspense. SB 420 would deny charitable property tax exemption to organizations tied to private immigration detention facilities; the author and supporters said the bill would close a loophole that had allowed a detention facility in Imperial County to avoid millions in property taxes. Members voiced strong support and concern about the reported conditions at the facility, and the bill was also sent to suspense. The only bill taken up for a vote was SB 1165, which would improve coordination between the CDTFA and the Contractors State License Board so unpaid tax liabilities by contractors could be used in licensing enforcement, while preserving due process and installment agreement flexibility. After supportive testimony from the author and the California Tax Reform Association, the committee approved a due pass motion to Appropriations on a 7-0 vote. The committee then adjourned.