Video & Transcript Research : 'refundable exemption'

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HI

Hawaii 2026 Regular Session

WAM DEFER, WAM-CPN, WAM Public Hearings 03-03-2026

Ways and Means

Transcript Highlights:
  • certification standards that a portable solar generation device must meet, and adding language to exempt
  • certification standards that a portable solar generation device must meet, and adding language to exempt
  • threshold for projects as determined by the commission’s rules or orders on page five, lines 3 to 9, and exempt
  • threshold for projects as determined by the commission’s rules or orders on page five, lines 3 to 9, and exempt
  • customers eligible for preferential agricultural water rates pursuant to section 269-26.5, HRS, shall be exempt
Summary: The joint committee on Ways and Means and Consumer Protection met for decision-making only on two agendas and took action on a large number of Senate bills, with no oral testimony heard. On the 1016 agenda, the committee recommended passage of measures including SB 2088, SB 2925, SB 2781, and several others, and passed a number of bills with amendments. Notable amendments included SB 3263, which adopted AG amendments related to the name, image, and likeness endowment trust fund; SB 2047 on pharmacy benefit managers, which incorporated Hawaii Pharmacist Association changes; SB 2087 on health insurance, which added Insurance Division clarifications; SB 2100 on pesticides, which added a blank appropriation; SB 2353 on outdoor signage, which removed provisions related to the Wiki special district; and SB 2902 on renewable energy, which clarified certification standards for portable solar devices and exempted them from certain disclosure requirements. Most recommendations were adopted without objection, though a few members noted reservations on selected bills. The committee also deferred one bill on the agenda, SB 3327. The committee then moved to the 1015 agenda and acted on additional measures. SB 2003 was passed with amendments tied to Act 255, including a repeal trigger if deadlines are missed; SB 2497 on utility-related transparency drew the most discussion, with one member warning about litigation and costs while another argued it was simply about electricity-rate transparency, and it ultimately passed with PUC-related amendments and an exemption for utility cooperatives. Other measures were passed unamended or with technical or fiscal amendments, including bills affecting land planning, tax credits, conveyance tax language, shoreline maintenance, and community improvement projects. Several bills had appropriations blanked or effective dates deferred to 2050, and many were adopted with members noting reservations rather than opposition. On the 1017 agenda, the committee continued approving measures, including SB 709 on crisis intervention officers and assisted community treatment, SB 2153 on defining bona fide farmer/agriculture activity, SB 2694 on water rate adjustments, SB 3025 on income eligibility limits, and SB 3085 on the Hawaii film studio, which included a five-year repeal provision if the studio has not relocated. The committee also passed numerous other bills unamended or with technical amendments, often deferring effective dates or blanking appropriations. Across both agendas, the committee’s actions were largely consistent: bills were advanced with amendments tailored to agency requests, technical corrections, or fiscal adjustments, and votes were generally unanimous or near-unanimous with occasional reservations recorded.
HI

Hawaii 2026 Regular Session

LMG Public Hearing - Wed Feb 18, 2026 @ 2:00PM HST

Legislative Management

Summary: The House Committee on Legislative Management heard testimony on several measures. HB 1805, relating to child welfare, drew support from the University of Hawaii and concerns from the Attorney General about the bill’s definition of state agency and possible separation-of-powers and supremacy clause issues. During decision-making, the committee opted to move the child advocate function to the Attorney General’s office, accepted the Attorney General’s suggested scope and jurisdiction amendments, set the salary at 90% of the Department of Health deputy director’s salary, and passed the bill with amendments. HB 2110, relating to nepotism, received support from the Hawaii State Ethics Commission, which said the bill would apply the rule consistently and noted the existing good-cause exception process. The committee later deferred the bill, saying existing House rules on nepotism were already strict and that the proposal would be duplicative in statute. HB 2180, relating to voting boards, had no oral testimony in the room during the hearing, but the committee later amended it into a blank appropriations vehicle for the House of Representatives and passed it with amendments. HB 2184, relating to lawmaker safety, drew concerns from the Campaign Spending Commission that the bill would require redaction of address information and could create implementation issues, and the Attorney General noted missing language regarding appointed officials and an internal cross-reference issue. The committee adopted amendments to address those concerns and passed the bill with amendments. HB 2219, relating to disclosure of privileged communications to the Ombudsman, was clarified by the Ombudsman’s office as not requiring disclosure of privileged material, only preserving privilege if such material is voluntarily provided; the bill passed with amendments. HB 2469, relating to a regular session review working group, received testimony from the State Procurement Office, the Legislative Reference Bureau, and others in support and opposition, and the committee passed it with amendments after changing references and funding language.
AZ

Arizona 2026 Regular Session

02/04/2026 - House Transportation & Infrastructure

Transportation & Infrastructure

Transcript Highlights:
  • Finally, the bill exempts medical system personnel, hospital emergency department personnel, and direct
  • 30,000 citations being dismissed because of it, which resulted in court costs of $10,000 in overtime refunds
  • Valley reimbursed folks $1,528. 66 individuals paid for a driving school. 66 of them were fully refunded
Summary: The committee first took up HB 2669, which would limit railroad train length to 8,500 feet on main and branch lines in Arizona. The sponsor and several supporters, including a Santa Cruz County fire captain and a BNSF engineer, argued that very long trains create public safety risks by blocking crossings, delaying EMS and fire response, and increasing the consequences of derailments involving hazardous materials. Union Pacific’s witness opposed the bill, saying train length does not cause derailments, that railroads already track crossings and train movement, and that shorter trains would increase congestion and delays. Members debated safety concerns versus interstate commerce and constitutional issues, then advanced the bill on a do-pass recommendation by roll call vote. The committee then considered HB 2369, as amended, which requires certain photo-enforcement citations to be signed by the presiding judge and allows electronic signatures. The sponsor said the bill was prompted by a Mesa issue involving about 40,000 citations that bore the wrong judge’s signature after a judge left the bench. A Mesa representative and a Paradise Valley court director testified that their photo-radar citations already include a judge’s signature, though the practice varies by court. Members discussed whether the requirement should apply only to photo enforcement, whether a designee should be allowed if a judge is unavailable, and whether the bill should be clarified further. The Martinez amendment was adopted, and the bill was returned with a do-pass recommendation. HB 2256, a technical cleanup measure for salvage auction dealers, was then approved. The bill allows a salvage auction dealer to obtain title to a vehicle abandoned after an insurance claim is denied or unpaid, and sets notice and title-release procedures; the amendment refined how an insurance company may request actions regarding a salvage vehicle and payment of storage fees. A CoPart representative said the change would streamline handling of total-loss vehicles when coverage is denied or the owner cannot be located. The committee adopted the amendment and gave the bill a do-pass recommendation. The committee also approved HCM 2007, which urges renaming sections of State Route 69 to honor veterans from five wars, after members discussed adding World War I to the memorial. HB 2772, which would place a pre-hospital medical care directive indicator on driver licenses or ID cards, generated extensive discussion about DNR/advance directive language, first-responder liability, good Samaritan protections, and whether the designation should be handled through a hospital-style advance directive instead. The sponsor said he was willing to work on amendments and broader stakeholder input, and the committee recessed and then held the bill for later consideration. Separately, HCR 2004, which would prohibit photo enforcement systems such as speed and red-light cameras if approved by voters, was heard with strong opposition from Scottsdale Police, who said photo enforcement reduces collisions and serious injuries and should remain a local decision; supporters argued the systems raise due process concerns and do not stop dangerous driving. The transcript ends during that debate, before a final committee action on the resolution.
AZ

Arizona 2026 Regular Session

01/26/2026 - Senate Finance

Finance

Transcript Highlights:
  • SCR 1003 is subject to voter approval and constitutionally exempts virtual currency from property tax
  • Senate Bill 1044 is conditional on the voter approval of SCR 1003 and statutorily exempts virtual currency
  • revenue losses attributable to the provision of federal tax laws, which allows special exclusion, exemption
  • He added that it also helps tighten up address records during conveyance for things like exemptions and
  • up their shape by keeping address records accurate and proper during conveyance for things like exemptions
Summary: The committee began with staff and page introductions, then took up a series of previously heard bills, mostly related to cryptocurrency and tax administration. SB 1042, SB 1043, SB 1044, and SCR 1003 dealt with allowing public entities to invest in virtual currency, accept cryptocurrency payments, and exempt virtual currency from property tax. Supporters framed the measures as modernization, while opponents argued crypto is risky, fraudulent, and a poor use of public funds. All four measures were recommended do pass on narrow 4-3 votes, with Democrats generally opposed. The committee also heard SB 1221, which would require the Department of Revenue to notify legislative tax chairs before adopting a new interpretation or application of tax law that could adversely affect taxpayers. The sponsor said the bill was meant to front-load disputes and avoid surprise tax changes; it passed 4-3. SB 1142, which would have Arizona opt into a new federal scholarship tax credit program and require ADOR to administer it, drew extensive testimony. Supporters said it would expand scholarship opportunities for students in public, charter, private, and home education settings and keep donations in Arizona. Opponents argued it would divert money from public schools, lack accountability, and primarily benefit wealthier families. The bill passed 4-3 after lengthy debate. The committee then questioned Department of Revenue officials about a press release on Arizona tax forms and federal conformity after H.R. 1. Members focused on why the department told taxpayers not to wait to file, how the state conforms to federal changes, and whether amended returns would be needed if the Legislature changes the forms later. DOR said the forms were issued assuming conformity, that most taxpayers would not be affected by pending changes, and that amended returns could be required for some retroactive provisions; members criticized the guidance as confusing and potentially costly. Finally, the committee heard SB 1254, which would require both grantor and grantee signatures on conveyance documents before recording, to reduce deed fraud and clarify acceptance of property transfers. County assessors supported the bill, saying it would close a loophole and improve records; it passed 6-0 with one member not voting. The committee then began SB 1252, the Uniform Assignment for Benefit of Creditors Act, with testimony from the Arizona Uniform Laws Commission explaining that it would create a more uniform framework for asset assignments and creditor claims, but the transcript cuts off before any vote on that measure.
MN

Minnesota 2025 1st Special Session

House Workforce, Labor, and Economic Development Finance and Policy Committee 3/25/25

Workforce, Labor, and Economic Development Finance and Policy

Transcript Highlights:
  • statutory references to the National Electrical Code for better conformity, and clarify the scope of an exemption
  • statutory references to the National Electrical Code for better conformity, and clarify the scope of an exemption
  • the scope of conformity, uh and clarify the scope of of<01:00:52.319> an<01:00:52.640> exemption
  • <01:00:53.119> from<01:00:53.440> electrical of an exemption from electrical of an
  • exemption from electrical licensing<01:00:54.480> for<01:00:54.799> electrical<01:00:55.480
AL

Alabama 2025 Regular Session

Alabama Senate Fiscal Responsibility and Economic Development Committee Mar 19th, 2025

Fiscal Responsibility and Economic Development

Transcript Highlights:
  • Right now, in that tax-exempt account, if you have a disaster—like a tornado or a hurricane—you can use
  • This bill is where volunteer fire departments and rescue squads are exempted from the state procurement
MN

Minnesota 2025 1st Special Session

Committee on Taxes - 02/20/25

Taxes

Transcript Highlights:
  • sf13 which provides a refundable sf13 which provides a refundable exemption<00:04:56.600> for
  • It's a refundable sales tax exemption for the Rochester Water Reclamation Plant.
  • It's a refundable sales tax exemption for the Rochester Water Reclamation Plant.
  • for refundable sales tax exemption for refundable sales tax exemption for Olstead<00:53:49.599>
  • uh<00:54:11.200> for refundable sales tax exemption uh for refundable sales tax exemption
Keywords: 1187, senate, all
MN

Minnesota 2025 1st Special Session

Committee on Taxes - 04/08/25

Taxes

Transcript Highlights:
  • This bill provides a refundable tax exemption on construction materials for the community performing
  • I think it's a great opportunity for the state to provide this refundable tax exemption on construction
  • <00:06:34.160> tax<00:06:34.479> exemption<00:06:34.960> on this refundable
  • tax exemption on this refundable tax exemption on construction<00:06:35.720> materials.
  • for refundable sales tax exemption for refundable sales tax exemption for construction<00:21:45.360
Keywords: 1187, senate, all
MN

Minnesota 2025-2026 Regular Session

Committee on Taxes - 02/13/25

Taxes

Transcript Highlights:
  • <00:04:04.879> uh construction material tax exemptions uh construction material tax exemptions
  • <00:12:14.199> from we think perhaps should be exempt from we think perhaps should be exempt
  • materials um or the material exemptions materials um or the material exemptions that<00:15:33.600
  • <00:19:03.640> uh that the local sales tax exemptions uh that the local sales tax exemptions
  • <00:26:48.120> has however of the applied for refund has however of the applied for refund
Keywords: 1187, senate, all
MN

Minnesota 2025 1st Special Session

House Taxes Committee 3/26/25

Taxes

Transcript Highlights:
  • refund opportunity.
  • refund opportunity.
  • refund opportunity.
  • <00:13:31.160> exemption<00:13:31.600> for<00:13:31.839> these refundable exemption
  • for these refundable exemption for these construction<00:13:32.920> materials<00:13:33.920>
Keywords: 1183, house
HI

Hawaii 2025 Regular Session

ECD Public Hearing - Wed Mar 12, 2025 @ 10:00 AM HST

Economic Development & Technology

Transcript Highlights:
  • So amended returns ensure that exemption and refund claims are made by the proper entities or persons
  • > exemption<01:21:23.679> and<01:21:23.880> refund<01:21:24.320> claim ensure
  • that exemption and refund claim ensure that exemption and refund claim are<01:21:25.000> made
  • <01:22:12.520> claims um that doax notes that refund claims um that doax notes that refund
  • <01:23:56.520> and not exempt but now they are exempt and not exempt but now they are exempt
Keywords: 910, house, all
Summary: The committee on Economic Development and Technology met on March 12, 2025, and heard testimony on several measures. On SB 9, the Hawaii Food Industry Association, the Chamber of Commerce, and the Hawaii Technology Development Corporation testified in support, and there were no questions or objections. On SB 148, the Department of Commerce and Consumer Affairs offered comments, and a member of the public testified in support of combining boxing and MMA oversight into a single combat sports commission, with amendments to preserve safety standards and separate or distinct treatment for the two sports. Committee discussion focused on whether proposed requirements were primarily safety-related or cost-related, how to handle smaller events, and whether a one-year implementation delay was necessary; the department said many safety provisions already exist in the MMA program, that it was open to continued discussion on costs, and that it needed time to combine rules and appoint new commissioners. The chair suggested possible amendments to account for event size and to reduce burdens on smaller events. The committee then heard SB 816, which drew extensive testimony on providing legal representation for immigrants in immigration proceedings. Supporters included the Hawaii State LGBTQ+ Commission, ACU Hawaii, the Refugee and Immigration Law Clinic, the Legal Clinic, Hawaii Friends of Civil Rights, the Hawaiʻi Coalition for Immigrant Rights, Pride at Work Hawaii, and others. Supporters argued that immigration cases can be as serious as criminal cases, that counsel is essential for due process, and that representation improves outcomes; several also emphasized the economic importance of immigrants to Hawaii. One supporter noted a suggested amendment to include training for attorneys and partners doing deportation defense and asylum work. Opposition came from a Navy veteran who argued the bill would use state resources for a federal issue, create inequities, and impose fiscal burdens. The chair noted 69 testimonies in support and 44 in opposition, and later an additional supporter brought the total to 70 in support. No vote was taken in the portion of the meeting provided. The committee also heard SB 125, with the Department of Economic Development, the Agreed Business Development Corporation, and the Hawaii Food Industry Association in support, and the Tax Foundation of Hawaii offering technical comments about complicated nested definitions in the bill. Testimony on SB 125 focused on updating the Enterprise Zone Program so local manufacturers selling directly to retail could qualify, along with value-added products and certain health-related sectors. Finally, on SB 732, the State of Hawaii Creative Industries testified with comments, raising concerns about county permit-fee waivers, implementation timing, and the bill’s lack of a carry-forward provision for the film tax credit. The witness said uncertainty in the credit was already causing productions to delay coming to Hawaii and urged stability to support the industry and local workers. The committee then moved on to additional testimony on the measure.
MN

Minnesota 2025 1st Special Session

Committee on Taxes - 05/07/25

Taxes

Transcript Highlights:
  • . exemption. exemption.
  • tax refunds.
  • Section 27 later in the bill is also referenced. refund. Sections 11 and 12 are effective refund.
  • must not issue a refund exceeding the maximum refund amount and allowing a person to file a refund claim
  • must not issue a refund exceeding the maximum refund amount and allowing a person to file a refund claim
Keywords: 1187, senate, all
MN

Minnesota 2025-2026 Regular Session

Committee on Taxes - 01/21/25

Taxes

Transcript Highlights:
  • for the renter refund program.
  • for uh the renter property tax refund for uh the renter refund<00:01:54.799> program<00:01:55.560
  • <00:02:08.800> program refund for uh the renter refund program refund for uh the renter refund
  • moved the entirety of the renters refund moved the entirety of the renters refund on<00:04:59.800
  • property tax refund would be on the property tax refund would be on the income<00:08:11.599> tax
Keywords: 1187, senate, all
OK
Transcript Highlights:
  • House Bill 2967 is a constituent request bill exempt from motor vehicle excise tax vehicle ownership
  • No, these are not refundable. These are simply to go to zero tax leader like Provenzano.
  • House Bill 1242 expands the list of livestock animals for which agriculture products sales tax exemptions
  • that would add in organizations, nonprofits that are working for organ transplant under the tax exemption
MN

Minnesota 2025-2026 Regular Session

Committee on Taxes - 03/13/25

Taxes

Transcript Highlights:
  • It has an unknown effect on property tax refunds.
  • <00:29:36.320> from to um qualify for the refund from to um qualify for the refund from Senator
  • 49 and this would provide um that exempt 49 and this would provide um that exempt property<00:36
  • <00:37:06.079> from distribution systems are exempt from distribution systems are exempt from
  • <00:37:32.640> for permanent property tax exemption for permanent property tax exemption for
Keywords: 1187, senate, all
MN

Minnesota 2025 1st Special Session

House Taxes Committee 2/18/25

Taxes

Transcript Highlights:
  • Out of that 475,000, 240,000 refunds have gone out or are going to go out, and 96% of those refunds are
  • Out of that 475,000, 240,000 refunds have gone out or are going to go out, and 96% of those refunds are
  • Out of that 475,000, 240,000 refunds have gone out or are going to go out, and 96% of those refunds are
  • Out of that 475,000, 240,000 refunds have gone out or are going to go out, and 96% of those refunds are
  • prints the checks so like for refunds prints the checks so like for refunds and<00:31:23.000>
Keywords: 1183, house
TX

Texas 89th 2nd C.S.

Ways & Means May 12th, 2025

Ways & Means

Transcript Highlights:
  • formally requests the refund.
  • And we'd like to have statewide consistency on how these overpayments are refunded.
  • You can request a refund and it must be processed within 60 days of the request.
  • on overpayments not timely refunded.
  • All other aviation categories are already exempt, including commercial airlines.