Video & Transcript Research : 'refundable exemption'

Page 22 of 388
MN

Minnesota 2025-2026 Regular Session

Committee on Taxes - 02/25/25

Taxes

Transcript Highlights:
  • First, it changes the program for tax incentives for data centers from a refund to an upfront exemption
  • Currently, the sales tax exemption— —is upfront, or do you have to apply and get a refund?
  • be an upfront exemption rather than a refund process, yes?
  • We changed the program from a refund to an exemption, as is done already in Minnesota's manufacturing
  • Furthermore, allowing an upfront tax exemption instead of the current refund It is an exemption instead
Keywords: 1187, senate, all
MN

Minnesota 2025-2026 Regular Session

Working Group on Omnibus Taxes Bill - 05/23/25

Minnesota Senate Floor Meeting

Transcript Highlights:
  • . refund. refund.
  • Um the R&D credit refundability refundability refundability uh<00:32:57.919> as<00:32:58.240
  • And the reason why we have a refund system is to make sure that the sales tax exemption only applies
  • Chair. ...freestanding refund to a refundable income tax credit.
  • to remain exempt.
Keywords: 1187, senate, all
AL

Alabama 2026 1st Special Session

Alabama House Ways and Means Education Committee Feb 25th, 2026

Ways and Means Education

Transcript Highlights:
  • Members, what this bill does is Vocal, an organization that used to be on your tax refund form, and you
  • It just puts Vocal back on as a box you can check to give money out of your income tax refund. in this
MN

Minnesota 2025 1st Special Session

Committee on Taxes - 02/19/25

Taxes

Transcript Highlights:
  • But I will say that I think providing this exemption, a 50% property tax exemption for groups like Cirrus
  • But I will say that I think providing this exemption, a 50% property tax exemption for groups like Cirrus
  • But I will say that I think providing this exemption, a 50% property tax exemption for groups like Cirrus
  • This tax is... current tax exemption on air airport in current tax exemption on air airport in a<00:21
  • filing um system by which the refunds filing um system by which the refunds are<00:59:11.480>
Keywords: 1187, senate, all
MN

Minnesota 2025 1st Special Session

Committee on Taxes - 02/12/25

Taxes

Transcript Highlights:
  • city's requesting a sales tax exemption city's requesting a sales tax exemption for<00:04:40.720
  • It is Senate File 66, also asking for an exemption refund.
  • 66 um also asking for an uh exemption 66 um also asking for an uh exemption refund<00:43:34.680>
  • sales and use requesting the refundable sales and use tax<01:00:18.760> exemption<01:00:19.160
  • Senate Finance Bill 837 would allow for a state sales tax exemption and refund on materials and supplies
Keywords: 1187, senate, all
MN

Minnesota 2025 1st Special Session

Committee on Taxes - 03/26/25

Taxes

Transcript Highlights:
  • use tax exemption a refundable sales and use tax exemption on<00:23:30.720> construction<00:23
  • Is it that lower number, which has a total sales tax exemption amount for the refund of $300,000?
  • Is it that lower number, which has a total sales tax exemption amount for the refund of $300,000?
  • Is it that lower number, which has a total sales tax exemption amount for the refund of $300,000?
  • Which has a total sales tax exemption amount for the refund of $300,000?
Keywords: 1187, senate, all
CO

Colorado 2026 Regular Session

Colorado Senate 2026 Legislative Day 118 Part 2 May 12th, 2026

Colorado Senate Floor Meeting

Transcript Highlights:
  • It narrows the downloadable software exemption.
  • This exemption was about defining the tax base correctly.
  • And since that exemption was enacted, Colorado's... that exemption was enacted, Colorado's technology
  • A refundable credit is not a tax cut.
  • That would have been... ...refunded out.
Keywords: 981, all
MN

Minnesota 2025-2026 Regular Session

Committee on Taxes - 04/29/26

Taxes

Transcript Highlights:
  • This would homestead credit refund.
  • . refunds. refunds.
  • <00:11:12.320> for related to the sales tax exemptions for related to the sales tax exemptions
  • The exemption for exempt property used by private entities for profit is expanded to include property
  • The exemption for exempt property used by private entities for profit is expanded to include property
Keywords: 1187, senate, all
MN

Minnesota 2025 1st Special Session

House Taxes Committee 4/2/25

Taxes

Transcript Highlights:
  • Those taxes and wholesalers will then submit a request to have that money refunded to them, and very
  • Chair and committee members, that time frame that that refund is executed can be months.
  • That are exempt.
  • R&D making the R&D tax credit refundable R&D making the R&D tax credit refundable
  • 20year period the 25% refundability 20year period the 25% refundability proposal<01:20:22.159>
Keywords: 1183, house
WY

Wyoming 2026 Regular Session

House Transportation, Highways & Military Affairs Committee, February 17, 2026

Transportation, Highways & Military Affairs

Transcript Highlights:
  • Um, and and and uh uh uh we exempt them from sales tax just like we exempt fuel tax from sales tax.
  • we exempt fuel tax from sales tax. we exempt fuel tax from sales tax.
  • refund portion. refund portion.
  • The refund process we currently have some taxpayers that get refunds from our office.
  • exemption to the NEC essentially. Okay. exemption to the NEC essentially. Okay.
Bills: SF0095, SF0107, SF0112
MN

Minnesota 2025-2026 Regular Session

Committee on Taxes - 01/29/25

Taxes

Transcript Highlights:
  • or apply for a refund.
  • refund but I think refund or apply for a refund but I think we<00:54:02.079> would<00:54:02.280
  • <01:00:20.039> from have both agreed um to exempt from have both agreed um to exempt from
  • a 501c3 a nonprofit tax exempt a 501c3 a nonprofit tax exempt organization<01:09:19.400> um
  • organization um exempt under uh the organization um exempt under uh the federal<01:09:22.560>
Keywords: 1187, senate, all
FL

Florida 2025 Regular Session

Finance and Tax Feb 19th, 2025

Transcript Highlights:
  • CATASTROPHIC REFUND PROGRAM.
  • THE CATASTROPHIC REFUND PROCESS WORKS THIS WAY.
  • THE ONLY WAY TO RECEIVE A REFUND AS IF YOU PAID YOUR TAXES.
  • STATEWIDE TOTAL IS $32 MILLION IN FACT IN REFUNDS.
  • NOT ALL THE TAXING AUTHORITIES ELIGIBLE FOR REFUND APPLIED, BUT A HANDFUL. $600 LESS THAN THE TOTAL REFUND
Keywords: 999, senate, all
MN
Transcript Highlights:
  • <00:08:28.960> is<00:08:29.080> some an exemption instead of a refund is some an exemption
  • Now, the software and building materials exemptions are refund-based exemptions.
  • Furthermore, allowing an upfront tax exemption instead of the current refund model for large-scale data
  • instead of the current tax exemption instead of the current refund<00:32:47.279> model<00:32:
  • <00:43:50.200> based tax exemption rather than a refund based tax exemption rather than a
Keywords: 1183, house
MN

Minnesota 2025 1st Special Session

House Taxes Committee 3/5/25

Taxes

Transcript Highlights:
  • exemption to an upfront exemption, which changes the timing.
  • c> an from a refund based exemption to an from a refund based exemption to an upfront<00:59:37.400
  • goes to the largest tech corporations in the world from a refund-based exemption, where we know exactly
  • goes to the largest tech corporations in the world from a refund-based exemption, where we know exactly
  • goes to the largest tech corporations in the world from a refund-based exemption, where we know exactly
Keywords: 1183, house
MN

Minnesota 2025-2026 Regular Session

Working Group on Omnibus Taxes Bill - 05/20/25

Minnesota Senate Floor Meeting

Transcript Highlights:
  • Um secondly, the it uh refundable.
  • electricity exemption electricity exemption um<00:09:14.000> for<00:09:14.800> uh<
  • It speaks to refundability.
  • Um so, it speaks to refundability. I me. Um so, it speaks to refundability.
  • That's um lines uh exemption only.
Keywords: 1187, senate, all
MN

Minnesota 2025 1st Special Session

House Housing Finance and Policy Committee 2/25/25

Housing Finance and Policy

Transcript Highlights:
  • Chair and Representative Aachi, so it's kind of the opposite when the exemption is refundable, as these
  • And so it is a little bit easier for do to track when the exemption is refundable.
  • <00:31:27.480> I'm<00:31:27.600> thinking exemption I'm thinking exemption I'm thinking
  • <00:31:37.039> are<00:31:37.639> the exemption is refundable as these are the exemption
  • <00:31:54.320> is do to track when the exemption is do to track when the exemption is refundable
Keywords: 1183, house
CO

Colorado 2026 Regular Session

Colorado Senate 2026 Legislative Day 101 Apr 24th, 2026

Colorado Senate Floor Meeting

Transcript Highlights:
  • . exemption. exemption.
  • exempted the county portion of the tax. exempted the county portion of the tax.
  • refund? refund?
  • Taber refund. Taber refund.
  • your Taber refund check. your Taber refund check.
Keywords: 981, all
Summary: The Senate met with a quorum, approved the previous day’s journal, and received committee and conference reports. Committee actions included favorable reports on several appropriations and local government bills, postponement of some measures indefinitely, and a conference committee report on House Bill 1357 concerning the teacher recruitment, education, and preparation program and related appropriations. The chamber also received a House message indicating House Bill 140 had been postponed indefinitely. The main floor action was consideration of Senate Joint Resolution 24, designating May 2026 as Motorcycle Safety Awareness Month. Supporters described motorcycle riding as part of Colorado culture and emphasized safety, rider education, and sharing the road. The resolution was adopted 33-0, and ABATE of Colorado was recognized in connection with the measure. The Senate then moved into special orders and took up Senate Bill 116, which as amended focused on property tax changes, including setting the business personal property exemption ceiling at $58,000 without future inflation adjustment and aligning dates for the portable senior property tax exemption pilot. Senator Weissman argued the changes simplified administration and were fiscally prudent, while Senators Pelton and Frizell opposed the bill, saying the business property tax cap would hurt small businesses and that the portable senior exemption’s sunset would raise taxes for affected seniors. The debate continued as the bill was considered in committee of the whole.
MN
Transcript Highlights:
  • forward was creating some refundability forward was creating some refundability on<00:04:29.919>
  • family credit would still be exempt.
  • refund uh refundable R&D regarding the refund uh refundable R&D tax<00:36:25.920> credit<
  • R&D making the R&D tax credit refundable R&D making the R&D tax credit refundable
  • 20 year period the 25% refundability 20 year period the 25% refundability proposal<01:11:58.639>
Keywords: 919, house, all
Summary: The committee took up House File 2437, the governor’s proposed tax bill, and first adopted the A25-Z42 amendment to put the bill in the desired shape. Commissioner Paul Marquardt of the Department of Revenue then presented the bill as part of Governor Walz and Lieutenant Governor Flanagan’s budget, describing it as a response to budget pressures that would make the tax system more fair and stable while supporting economic development and jobs. Marquardt walked through the bill’s major provisions. These included sustainable aviation fuel policy, repeal of K-12 education credit assignment, elimination of the political contribution refund, expansion of the research and development credit, short-line railroad infrastructure modernization, changes to the state airport fund levy, replacement of attachments and appearances with distribution systems, a narrow personal property tax exception for low-income housing tenants, reduced aquatic invasive species aid, and a 34% reduction in PILT payments. He then focused on the sales tax article, saying it would lower the statewide rate by 0.75% while expanding the base to selected professional services such as accounting, banking, brokerage, and legal services, with business-to-business transactions exempt. He said the proposal would be effective for sales and purchases after September 30, 2025, and estimated a first-year rate-cut impact of about $99 million versus $215 million from the service expansion, while arguing that most households would see a net tax cut. He also noted other changes such as landlord penalty adjustments, a 30% reduction in sustainable aviation fuel incentive payments, repeal of local government cannabis aid, and repeal of the tax filing modernization account. Public testimony began with Kyle Playford of the Financial Planning Association of Minnesota, who strongly opposed the proposed sales tax on professional services, especially financial planning. He argued that financial planning is an essential service for retirement, investment, and long-term financial security, and said the tax would raise costs for consumers, reduce access for middle-class families, small business owners, and retirees, and put Minnesota firms at a competitive disadvantage. The chair then indicated that additional public testimony would continue before member questions.
AZ

Arizona 2026 Regular Session

03/31/2026 - Senate Appropriations, Transportation and Technology

Appropriations, Transportation and Technology

Transcript Highlights:
  • Members, House Bill 2165 exempts a veteran or member of the U.S. military, National Guard, or a reserve
  • The exemption for admission fees applies to all passengers in the same personal vehicle as the veteran
  • And the idea behind that is to be able to exempt them for outdoor therapy, with a lot of those that are
  • And the idea behind that is to be able to exempt them for outdoor therapy, with a lot of those that are
  • Chair, the 17-page amendment in Senator Kavanaugh's name, dated March 27, 2026, at 3:43 p.m., exempts
Summary: The committee heard House Bill 2615, a strike-everything amendment creating an Independent Oversight Committee tied to the Department of Child Safety, with authority to review DCS practices, request briefings and audits, visit sites, and receive confidential complaints, along with a $2.2 million appropriation. The sponsor and several parents and advocates testified that stronger independent oversight was needed because of serious DCS failures affecting children and families. Some members supported the goal but objected to housing the committee in the Ombudsman’s office or questioned whether the structure was the right approach. The strike-everything amendment was adopted, but the bill itself then failed on a 5-5 vote. The committee then passed House Bill 2620, which provides $300,000 annually for five years to the Arizona Department of Veterans Services to grant funds to emergency shelters serving veterans without requiring scheduled intake appointments. The sponsor and shelter representatives said the money would support trauma-informed case managers, help veterans connect to VA and shelter resources, and move the state closer to functional zero for veteran homelessness. The bill received unanimous support and a do-pass recommendation. House Bill 2321 also passed unanimously. It requires DCS to place a security freeze on the credit reports of children entering foster care, with the freeze remaining until age 16 unless the child later chooses otherwise, and includes a $100,000 appropriation and one ongoing FTE. The sponsor said foster youth are especially vulnerable to identity theft and need automatic protection. House Bill 2601, which directs ADOT to seek federal segmentation for the Interstate 11 project between Casa Grande and Wickenburg, passed 6-4 after testimony from supporters who said it would keep the project moving and opponents who raised environmental, cost, and litigation concerns. House Bill 2992, a pilot program for child sexual abuse and grooming awareness education in six public schools, also passed 6-4 after testimony from a survivor and advocates; supporters framed it as prevention and critics argued it duplicated existing sex education and should be handled through broader curriculum or parent education. Additional bills considered included House Bill 2156, which appropriates $250,000 to the livestock compensation fund and passed 7-3 despite transparency and conflict-of-interest concerns from an opponent; House Bill 2165, which exempts certain veterans and military members from state park admission fees, as amended to narrow the exemption to retired or disabled veterans and similar National Guard members, and passed 6-4 amid concerns about lost park revenue; House Bill 2960, creating a veterans specialty court grant program and requiring better coordination on incarcerated veterans, which passed 8-0; House Bill 2014, directing studies on gasoline blends and emissions modeling, which passed 6-2 despite concerns about cost and limited impact; and House Bill 2957, preserving non-REAL ID driver licenses and restricting biometric collection and data sharing, which passed 5-4 after amendment.
TX
Transcript Highlights:
  • In 2023, HB 3474 raised the juror exemption age for Petit jurors to 75, yet the exemption age for grand
  • HB 2637 increases judicial efficiency by allowing clerks to prepare separate reports on jury exemptions
  • HB 2637 raises the grand jury exemption age to 75 years and older.
  • It removes the 75-plus age exemption report from being sent to the voter registrar, along with felony
  • This is simply clarifying disqualifications versus exemptions versus the age change between petit and