Video & Transcript Research : 'state tax code'
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TX
Transcript Highlights:
- Which urges Congress to amend the Internal Revenue Code.
- They're out there on the state affair. A few minutes.
- official citations, correct enacted codes to conform the codes to the source of law from which they
- were derived, and revised codes or parts of the code enacted during the preceding legislative session
- This bill, we call it our general code update bill.
LA
Transcript Highlights:
- That's their go-to for their tax.
- game, the bookstore, you're already paying sales tax.
- It outlines that... ...to incur debt, levy taxes.
- So we were a SAC state. We are a SAC state.
- school system, I'm putting assigning an exit code to a student that differs from the exit code assigned
Summary:
The House Education Committee met on May 6 and first welcomed LSU President Wade Roos and Chancellor Jim Dalton, who outlined LSU’s goals of becoming an elite, accessible flagship university, increasing research expenditures, improving student recruitment and retention, and expanding pathways that keep Louisiana students in-state. Members praised the new leadership and LSU’s workforce and research direction, and a representative from LSU enrollment reported gains in TOPS Excellence commitments for the coming fall.
The committee then advanced several education bills. SB 105 by Sen. Kathy, which reinstates TOPS Tech eligibility for honorably discharged veterans, was reported favorably without objection. SB 374, also by Sen. Kathy, creates a uniform framework for college economic development districts; members adopted an amendment adding a legislator to each district board, and the bill was reported favorably with amendments. SB 304 by Sen. Edmonds, which authorizes the Board of Regents to establish a list of eligible accreditors and allows institutions to seek different accreditors, was reported favorably. SB 522 by Sen. Edmonds, allowing vocational and technical charter schools to apply directly to BESE as Type 2 charters with Commerce and Industry support, drew discussion about whether the authority should extend to public schools as well; it ultimately passed 9-1.
The committee also approved SB 290 by Sen. Abraham, a cleanup bill requiring school system concurrence before student exit-code changes in the data system, and HCR 81 by Rep. Freiberg, which asks the Department of Education to study options for districts facing declining enrollment and related financial pressures. HCR 175 by Rep. Larvadain, a study resolution on possible TOPS Tech changes, was deferred by the author because it overlapped with another measure. Several members also used personal privilege to welcome local mayors and community guests to the committee room.
MN
Minnesota 2025-2026 Regular Session
House Floor Session: 2025 First Special Session 6/9/25 - Part 3
Minnesota House Floor Meeting
Transcript Highlights:
- Unfortunately, in our state, we have regulations and tax codes which end up driving businesses and industries
- into their state while we're looking at driving billions of dollars out with our tax code and regulations
- 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
TX
Transcript Highlights:
- Under the Texas Education Code, superintendents must report romantic, Under the Texas Education Code,
- Just as you said, it's a compelling state interest.
- As Shannon said, when you... ...Texas code.
- Please state your name.
- Many of you probably already received our report on state-sponsored child abuse, or state-sponsored child
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.
MA
Massachusetts 2025-2026 Regular Session
Future of Payments and Sales Transactions by Credit Card and the Impacts for Small Businesses Jun 21st, 2026 at 12:00 pm
Transcript Highlights:
- annual sales and $7.1 billion in state tax revenue.
- That specific tax data is only stored at the merchant software level for state compliance.
- That is the state. It's a reduction in the sales tax collection to the state. But why?
- It's a credit off of the sales tax that is legally due and owed to the state.
- Can Massachusetts, you know, you mentioned a state that does a tax credit.
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.
KY
Kentucky 2026 Regular Session
House Budget Review Sub. on Health and Family Services. (1-28-26)
Transcript Highlights:
- You know, I'm all about conserving state tax dollars where possible.
- Um, it's our number two budget item on general fund dollars, state tax dollars.
- Um, it's our number two budget item on general fund dollars, state tax dollars.
- Um, it's our number two budget item on general fund dollars, state tax dollars.
- Um it's fund dollars, state tax dollars.
Keywords:
Meeting Start 00:00:00
Attendance Roll Call 00:00:36
Department for Medicaid Services 00:01:44, 958, all
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.
VA
Transcript Highlights:
- of Virginia relating to the excise tax on peanuts; sunset extended.
- Senate Bill 302 extends the sunset date for Virginia's peanut excise tax.
- Senate Bill 302 extends the sunset date for Virginia's peanut excise tax.
- States do not get to regulate interstate commerce from their own capital.
- It relates to state correctional facilities visitation policies.
ND
North Dakota 2026 1st Special Session
Tax Reform and Relief Advisory Committee Jun 23rd, 2026
Tax Reform and Relief Advisory Committee
Transcript Highlights:
- And I get to lead the Property Tax Division for the Office of State Tax Commissioner, so I have a very
- When we look at, for clarification, again, the tax that we assess in our state is a production tax.
- For clarification, again, the tax that we assess in our state is a production tax.
- an adequate education using a combination of state and local taxes.
- of all of the tax revenue generated in the state.
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
Delaware 2025-2026 Regular Session
House of Representatives Legislative Session - Session 2 - 42nd Legislative Day Jun 30th, 2026
Delaware House Floor Meeting
Transcript Highlights:
- The SAT is an aptitude test to put states versus other states in regard to college applications.
- Please state your name and title for the record. Jameson Tweedy, public advocate for the state.
- Maximum aggregate principal amount of tax-supported obligations which may be authorized by the State:
- Maximum aggregate principal amount of tax-supported obligations which may be authorized by the State:
- It also states the General Assembly... ...controls zoning within the state.
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.
HI
Transcript Highlights:
- That's the intent of the state building codes.
- That's the intent of the state building codes.
- > shouldn't the state building codes we shouldn't the state building codes we shouldn't have<00:41
will <01:13:51.520>serve the state building codes that will serve the state building codes- State Building Code Council to pass the State Building Code Council version<01:14:03.679>
would
Summary:
The House Committee on Housing held a public hearing on a wide range of housing-related bills. HB 295 on Hawaiian homelands drew support from the Office of Hawaiian Affairs and individual testifiers who described long waits for DHHL housing, while the Department of Hawaiian Homelands offered comments noting that lowering the Native Hawaiian blood quantum from 50% to 25% would require multiple legal and federal review steps. The committee also heard testimony on several Hawaii Public Housing Authority measures, including HB 99, HB 1096, HB 1097, HB 1095, HB 1093, and HB 1094, which generally received agency support and little or no public opposition during the hearing. HB 1094 prompted questions about the handling and sale or donation of seized property, and the agency said it lacked capacity to manage that work directly and would need to consult the Attorney General on liability concerns.
The committee then heard HB 1056 and HB 1467, both related to a proposed Hawaii Homes or housing resiliency program. DCCA, the Hawaii Green Infrastructure Authority, the Climate Advisory Team, and Hawaii Realtors supported HB 1056, while the Attorney General requested clarification on fund language. The Insurance Commissioner said DCCA was willing to run the program and that strengthening homes would help keep insurance available in Hawaii. For HB 1467, the Hawaii Green Infrastructure Authority and Climate Advisory Team also supported the measure, with the Attorney General raising concerns about delegation, the special fund, and extension authority. Testimony on both bills emphasized hurricane retrofits, with some witnesses urging harmonization of the two similar proposals and one witness warning that the bills could conflict with efforts to reduce building-code minimum standards.
Other measures included HB 1013 on important agricultural lands, which received support from HHFDC, the Office of Planning and Sustainable Development, DBEDT, the Agri-Business Development Corporation, and Purple Maiʻa Foundation, with some agencies offering comments. HB 1294 on agricultural workforce housing drew comments from the Attorney General, who said commissions may be established by law rather than by the department itself, along with support from OHA, a council member, and the Democratic Party of Hawaii Education Caucus. HB 89 on teacher housing received support from OHA and education groups, while the Attorney General said the bill may have constitutional issues and suggested amendments to set standards for voucher applications. HB 276 on condominiums and HB 528 on residential leases also drew support, with no testimony in opposition.
HB 415 on public safety and fire sprinklers generated the most clear split in testimony: the State Fire Council, a fire department representative, and an individual supported the bill, arguing sprinklers improve safety and can prevent major losses, while BIA Hawaii, Pacific Home and Appliance Distribution, NAAP Hawaii, Gentry Holmes, and DR Horton Hawaii opposed it, saying the added cost would worsen housing affordability and that existing codes already address safety. No votes or final committee actions were taken during the hearing; the chair repeatedly closed each bill after testimony and questions, and the hearing moved through the agenda without recorded committee votes.
ND
North Dakota 2025-2026 Regular Session
Senate Floor Session Apr 9th, 2025 at 12:30 pm
North Dakota Senate Floor Meeting
Transcript Highlights:
- I'll read it: State Disaster Relief Fund. The other funds line item, State Disaster Relief Fund.
- The life safety code that is required both from the federal government and at the state level for a behavioral
- and the State Investment Board to invest selected state funds in digital assets and precious metals.
- What are other states doing?
- The State Energy Research Center had been receiving 1% of the state oil and gas tax revenues, up to $7.5
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.
IN
Transcript Highlights:
- The state has an option to opt in to the SGO tax credit.
- This would say that the state will opt in to that tax credit moving forward.
- The Indiana Code says that they should report yearly. The code was to report quarterly.
- A code enhancement approved by the Code Revision Commission as a means to reorganize specific crowded
- chapters in the Indiana Code.
NH
Transcript Highlights:
- Secondly, the bill states that these unassigned funds should be applied to the tax rate.
- burden that the people of property tax burden that the people of the<00:51:13.320>
state <00:51 - <01:31:19.120>
Representative <01:31:19.560>Leon state fire code. - Representative Leon state fire code.
- This is fully supported by the chief state fire marshal, the building code review board.
ND
North Dakota 2025-2026 Regular Session
Tax Reform and Relief Advisory Property Tax Div. Jun 24th, 2026
Transcript Highlights:
- I'm with the North Dakota Office of State Tax Commissioner, and I get to serve as the state supervisor
- through a working group that the state tax department led and invited NDACO.
- , or state tax director's office, tax commissioner, I'm sorry, that whatever our sales median ratio is
- , There is a compliance issue with the state tax director or state tax director's office, tax commissioner
- 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.
- <00:02:39.200>
tax asked to review the state tax asked to review the state tax expenditures - So, of course, any kind of an... tax revenue foregone by the state is tax revenue foregone by the state
- Um I just think through the tax code.
- At least 26 states have laws on the books mandating tax expenditure evaluations, and tax expenditures
NH
New Hampshire 2026 Regular Session
House Education Policy and Administration (01/28/2026)
Education Policy and Administration
Transcript Highlights:
- She said there is no cost to the state for the federal tax credit.
- credit against our business enterprise or business profits tax at the state level.
- business profits tax at the state level. business profits tax at the state level.
- So that just makes the United States flag code incorporate my reference as the flag code of New Hampshire
- code<03:11:38.479>
incorporates <03:11:39.040>my United States flag code incorporates
TX
Transcript Highlights:
- There are examples in, in other states. Uh, I don't know that I have any in this state as of 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.
- There's actually a provision in 1201 in the occupations code, chapter 1201, the occupation code that
- It is a consumer notice that the state promulgates. It's a state promulgated form.
Bills:
HB303
ND
AL
Transcript Highlights:
- the sales tax.
- It's a use tax, but it's very similar to a sales tax.
- Through the years, the sales tax and the use tax were coded...
- The sales tax and the use tax were coded in different places in the code.
- They no longer, because they're a part of the State Board of Education, they're not paying the taxes,
CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Jul 14th, 2025
Transcript Highlights:
- These differences frustrate taxpayers when they find that federal and state tax laws treat the same issue
- AB 53 marked a fundamental shift in California's tax structure and moved the state away from a standalone
- One underscore three points: this is a federal tax credit; this is not a state tax giveaway.
- Every other state has reached the conformity situation with the federal tax law. Every other state.
- So this tax conformity seems very common sense, very simple to understand, where we're the only state
Summary:
The Assembly Committee on Revenue and Taxation heard several bills focused on transit funding, veterans’ tax relief, clean energy incentives, housing development costs, and tax conformity. SB 63 would authorize a Bay Area regional sales tax measure for transit agencies facing fiscal shortfalls; supporters said it was needed to avoid major service cuts, while the California Taxpayers Association opposed it on Proposition 13/218 concerns. SB 56 would exclude veterans’ disability compensation from income calculations for the disabled veterans’ property tax exemption, and SB 296 would expand property tax relief for 100% disabled veterans and certain surviving spouses; both drew broad veterans’ support. SB 86 would extend and expand the California Alternative Energy and Advanced Transportation Financing Authority sales and use tax exemption program, including fusion energy, and SB 302 would conform state tax law to federal clean energy credit monetization provisions; both were backed by industry, labor, and clean energy advocates. SB 328 would cap Department of Toxic Substances Control fees on contaminated-soil remediation for infill and master-planned housing projects, with housing groups arguing the current fee structure can make projects infeasible. SB 711 would update California’s tax conformity date to January 1, 2025 to reduce complexity and inconsistencies with federal law, and was supported by tax professionals and business groups.
Several bills were held or sent to suspense, while others advanced with amendments. After quorum was established, SB 63 passed the committee 4-2 and SB 86, SB 302, SB 328, and SB 711 were referred to suspense, with SB 86 and SB 302 later approved out of suspense with amendments. SB 56 was held in committee, SB 296 was made a two-year bill, and SB 284 and SB 723 were held. The committee also approved a number of additional suspense-file bills, including SB 293, SB 359, SB 419, SB 587, SB 603, SB 663, SB 710, and SB 785, while SB 591 was approved with amendments and SB 353 was made a two-year bill. The hearing concluded with the committee adjournment after final roll calls and bill actions.