Transcript Highlights:

• </c> for tax year 2025. for tax year 2025. &gt;&gt; Thank<00:05:20.400><c> you.
• </c> house because the the we we tax house because the the we we tax properties<00:38:10.400><c> as</
• </c> different matter of moving the taxes different matter of moving the taxes from<00:41:07.119><c>
• </c><00:59:16.319><c> Um,</c> part of our tax law. Um, part of our tax law.
• </c> years of paid residential property tax. years of paid residential property tax.

Bills: HB0045

Committee: House Revenue

Keywords: property tax, exemption, homeowners, long-term, aged, 916, all

Transcript Highlights:

• House Bill 3760 is a tax credit for companies, private citizens, and people of that nature to donate
• There is a $30 million physical impact of the tax.

Bills: HB2993 , HB3850 , HB3595 , HB3763 , HB3760

Committees: House Public Safety , House A&B Public Safety Subcommittee

Keywords: rural law enforcement, grant fund, public safety, financial assistance, coordination districts, grant funding, law enforcement coordinators, municipal assistance, education, inmates, literacy, high school equivalency, Department of Corrections, parole, rehabilitation, HB3595, Safer Counties Revolving Fund, Oklahoma Department of Public Safety, county grants, traffic barrier equipment

Bills: HB2993 , HB3850 , HB3595 , HB3763 , HB3760

Committee: House Public Safety

Keywords: rural law enforcement, grant fund, public safety, financial assistance, coordination districts, grant funding, law enforcement coordinators, municipal assistance, education, inmates, literacy, high school equivalency, Department of Corrections, parole, rehabilitation, HB3595, Safer Counties Revolving Fund, Oklahoma Department of Public Safety, county grants, traffic barrier equipment

Transcript Highlights:

• We have tax dollars that are being wasted.
• So with that, I want to bring forward the Great Start Child Care Tax Credit.
• The Great Start Child Care Tax Credit was originally introduced back in 2021.
• The Great Start Child Care Tax Credit was originally introduced back in 2021.
• </c> with just a general expanded child tax with just a general expanded child tax credits<01:43:36.719

Bills: HF1 , HF1384

Committee: House Children and Families Finance and Policy

Keywords: Office of Inspector General, inspector general, legislative audit, fraud prevention, waste and abuse, public funds, grant oversight, state grants, grant management, whistleblower protection, retaliation, subpoena power, data practices, government transparency, accountability, law enforcement referrals, sanctions, debarment, payment withholding, public assistance fraud

Transcript Highlights:

• The Texas Low-Income Housing Tax Credit program plays a critical role in the development and construction
• expediting permitting would allow affordable housing developers to better align construction timelines with tax
• credit requirements, specifically when awarded low-income housing tax credits.
• Failing to meet those deadlines can result in having to return those tax credits back to TDHCA and jeopardize
• Now I can assure you, our hard-right Republican defends personal freedoms, low taxes, and property rights

Bills: SB840 , HB2025 , HB2512 , HB3139 , HB3798 , HB3892 , HB4373 , HB4398 , HB4582 , HB4689 , HB5187 , HB5658 , HB5666

Committee: House Land & Resource Management

Keywords: HB 2025, Texas Property Code, plat filing, replat, amended plat, condominium plat, subdivision, county clerk, tax certificate, ad valorem taxes, delinquent taxes, property records, real property, land use, local government, property development, subdivision recording, condominium recording, tax receipt, eminent domain

Bills: SB840 , HB2025 , HB2512 , HB3139 , HB3798 , HB3892 , HB4373 , HB4398 , HB4582 , HB4689 , HB5187 , HB5658 , HB5666

Committee: House Land & Resource Management

Keywords: HB 2025, Texas Property Code, plat filing, replat, amended plat, condominium plat, subdivision, county clerk, tax certificate, ad valorem taxes, delinquent taxes, property records, real property, land use, local government, property development, subdivision recording, condominium recording, tax receipt, eminent domain

Transcript Highlights:

• As you will know, in Baldwin County, we levy a tax countywide. That tax is for education.
• I see your point, sir, but again, it says, "Senator sales tax"...
• This bill literally does not prevent a city or county from raising taxes.
• fee or an extension of a... ...new tax or fee or an extension of a tax or fee.
• Municipalities already have a procedure for implementing taxes that they have to follow.

Bills: SB270 , SB275 , HB264 , HB281 , SB236 , SB247 , SB249 , SB253 , SB259

Committee: Senate County and Municipal Government

Keywords: county tax, education funding, capital projects, local government, sales tax, food trucks, mobile vendors, business license, health inspection, statewide regulation, zoning ordinances, vessel registration, boating fees, state funds, regulatory changes, water safety, municipal zoning, zoning board, appeals process, circuit court

Transcript Highlights:

• And it will have a property tax.
• It allocates federal tax dollars as opposed to state tax dollars.
• Federal tax dollars as opposed to state tax dollars. That's my understanding. By and large.
• tax election.
• Property taxes from the tax roll are being discussed, and I think that is the intent of this specific

Bills: SB434 , SB844 , SB898 , SB1177 , SB1214 , SB1454 , SB1920 , SB1927 , SB1935 , SB1965 , SB2010 , SB2046 , SB2068 , SB2073 , SB2183 , SB2260 , SB3034 , SB907

Committee: Senate Local Government

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• I don't know about you but I do not think that's a good use of my tax dollars and this happens even when

Bills: SB434 , SB844 , SB898 , SB1177 , SB1214 , SB1454 , SB1920 , SB1927 , SB1935 , SB1965 , SB2010 , SB2046 , SB2068 , SB2073 , SB2183 , SB2260 , SB3034 , SB907

Committee: Senate Local Government

Keywords: SB 434, Harris County Hospital District, hospital district police, peace officers, commissioned officers, law enforcement authority, Health and Safety Code, Code of Criminal Procedure, public safety, hospital security, county hospital district, local government, Texas criminal procedure, district police, armed security, SB 898, low income housing tax credits, LIHTC, affordable housing, Texas Department of Housing and Community Affairs

Transcript Highlights:

• House Bill 364 is the Delaware Entertainment Production Tax Credit.
• The bill is capped at $10 million annually, and that would be set to be audited and non-refundable.
• workforce development and making sure that we do not allow ourselves to be left behind. and non-refundable

Bills: HB364 , HB364

Committee: Senate Executive

Keywords: film production, tax credit, Delaware, esports, video games, media projects

Summary: The Senate Executive Committee first considered several gubernatorial appointments. Heidi Gilmore was nominated to the Marijuana Appeals Commission and said her real estate and administrative-law background would help her support implementation of Delaware’s new marijuana framework. Lee Wynne Lynn and Ruth Tucker were both nominated to the Delaware River and Bay Authority Board; both emphasized long Delaware ties, public service, and experience in technology, transportation, and executive leadership, with committee members asking about modernization, cashless tolling, and potential conflicts of interest. Lindsay Alexic and Dr. Jennifer Hallman were nominated to the Professional Standards Board and described their classroom and administrative experience in Delaware public education, with discussion focused on supporting teachers, improving educator effectiveness, and helping schools address post-COVID classroom and student-support challenges. Jason Munion and F. Todd Collada were nominated to the Environmental Appeals Board; Munion cited his engineering and environmental background, while Collada noted his work as Milford’s mayor and a contractor. No votes on the nominations are reflected in the transcript excerpt. The committee then moved to legislation. House Bill 364 would create a Delaware Entertainment Production Tax Credit for film, television, e-sports, and video game production, with a $10 million annual cap, audit and reporting requirements, a 2031 sunset, and a focus on verified in-state spending and Delaware hiring; the bill was circulated after no public comment. House Bill 437 was described as a technical corrections bill affecting certain municipal charters and requiring a three-quarters vote; it also drew no public comment. The committee approved the previously circulated minutes by motion and second. House Bill 446 would reorganize the Delaware Forest Service chapter, consolidate authority in one section, and add definitions related to forests and urban forestry without creating new authority; House Amendment 1 was noted as clarifying existing authority for the Department of Agriculture. House Bill 180, the first leg of a constitutional amendment on voting, would limit felony-related voting loss to actual imprisonment or pardon, remove outdated residency and literacy provisions, update the voting age to 18, and eliminate a post-sentence voting ban; members raised a question about whether the change would apply retroactively, which was left for later clarification. No public comments were offered on the bills, and the committee adjourned after announcing written comments would be accepted for 24 hours.

Transcript Highlights:

• So again, in engrossed House Bill 2487, as a quick recap, the bill specifies that the B&O tax exemption
• for insurance businesses applies only to the insurer paying the premium tax and is limited to the revenue
• in which the premium tax was paid.
• Also, the tax impact resulting from the exemption changes to the ACS for insurers is negative.
• The first item on the list was House Bill 2487, concerning taxes imposed on insurers.

Bills: HB2487

Committee: Senate Ways & Means

Keywords: insurance tax, state regulation, insurers, taxation, budget impact, 904, all

Transcript Highlights:

• As a result, the affiliate owes neither B&O tax nor insurance premiums tax on the amounts it received
• Businesses not directly paying the premium tax would no longer be exempt from paying the B&O tax.
• have been paying B&O tax during this time than not paying B&O tax.
• to have those who have not been paying tax pay the tax than it is for the state to issue refunds for
• tax of 2%.

Bills: HB2487

Committee: Senate Ways & Means

Keywords: insurance tax, state regulation, insurers, taxation, budget impact, 904, all

Transcript Highlights:

• Federal tax law allows deferred compensation plans to offer both pre-tax contributions and post-tax Roth
• Financial Services for the state plan and local governmental entities for local plans to allow post-tax
• The third item here is paying down tax-supported debt.
• Kelly, can you offer us any specifics about what the Governor would propose on property taxes?
• The governor is advocating to continue the Second Amendment sales tax holiday.

Bills: S7010

Committee: Senate Appropriations

Keywords: Roth contributions, deferred compensation, retirement savings, Florida Statutes, tax benefits

Summary: The Senate Committee on Appropriations met to take up SB 7010 by Senator Mayfield, which would authorize Roth post-tax contribution options in state and local deferred compensation plans. The bill was briefly explained, received one appearance in support, had no debate, and was reported favorably by roll call vote. The committee then heard a lengthy presentation from the Governor’s Office of Policy and Budget on the governor’s recommended $117.4 billion “Floridians’ First Budget.” The presentation highlighted major spending areas including education, health care, public safety, transportation, environmental restoration, and economic development. Key proposals included increased FEFP funding for K-12 schools, teacher salary funding, higher education support, Everglades and water quality funding, emergency preparedness reserves, corrections staffing and pay increases, law enforcement recruitment bonuses, cybersecurity, and affordable housing and infrastructure investments. Members asked extensive questions about property tax reserve planning, litigation funding, emergency response fund balances and expenditures, the use of federal reimbursement for the Everglades detention facilities, the animal abuse hotline, Hope Florida, corrections staffing, and the proposed reduction in ADAP eligibility for HIV/AIDS medication assistance. A member of the public also testified at length about concerns that the ADAP changes would harm access to life-saving medications and alleged improper shifting of program funds. Committee members and the presenter acknowledged follow-up questions on several items, but no additional votes or formal actions were taken beyond the favorable report on SB 7010 and adjournment.

Transcript Highlights:

• Independent School Districts, which are exempted from demonstrating the impact of the no-new-revenue tax
• What are the implications this might have for sales tax? I don't, I can't think of any, I don't.
• In a different currency, I would think that the law still requires that the sales tax be paid.
• I wrote down income tax. I wasn't even thinking about sales tax in Texas.
• Income tax. Sure. When the framers added the Second Amendment to the U.S. Bill of Rights...

Bills: HB 106 , HB144 , HB145 , HB252 , HB1732 , HB2221 , HB2467 , HB2468 , HB2517 , HB2518 , HB2963 , HB3016 , HB3689 , HB3960 , HB4386 , HB4490 , HB4751 , HB5247 , HJR175 , HB2213 , HB106 , HB144 , HB145 , HB252

Committee: Senate Business & Commerce

Keywords: HB 106, oil and gas, Railroad Commission of Texas, overhead electrical lines, electrical distribution system, power line maintenance, administrative penalty, Natural Resources Code, oil and gas lease, well operator, energy safety, utility infrastructure, regulatory compliance, cleanup fund, oil and gas regulation and cleanup fund, production safety, leasehold operations, electric utility, distribution poles, inspection

Bills: SB393 , SB414 , SB472 , SB578 , SB617 , SB710 , SB785 , SB973 , SB1059 , SB1062 , SB1352 , SB1450 , SB1502 , SB1547 , SB1566 , SB1567

Committee: Senate Local Government

Keywords: SB 393, Sparks, Middleton, local government, political subdivision, public securities, government debt, municipal bonds, general obligation bonds, certificates of obligation, anticipation notes, debt maturity, weighted average maturity, economic life, useful life, tangible personal property, real property improvements, public finance, Texas Government Code, Chapter 1253

Transcript Highlights:

• What's concerning is business pays the taxes, and when you see... The taxes.
• And when you see corporate income tax falling, when you see personal income tax falling, that's a long-term
• Alex gave a presentation, Tax and Rev, earlier, and last fall.
• One of the first senators to jump on the quantum CAPEX refund last year.
• And I just don't want our tax dollars going to fund races against me.

Bills: SB151 , HB8 , SB177

Committee: Senate Senate Finance

Keywords: corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials

Bills: SB151 , HB8 , SB177

Committee: Senate Senate Finance

Keywords: corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials

Transcript Highlights:

• : the tax exemptions for our service members, the back-to-school tax holiday, child care taxes, and outdoor
• The tax holiday, child care taxes for outdoor recreation and ski locations.
• We are not anti-tax.
• We talked about the tax decrease. We talked about the tax increase.
• tax package.

Bills: SB151 , HB8 , SB177

Committee: Senate Senate Finance

Keywords: corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials

Transcript Highlights:

• Um, and on your revenue estimate, you're going to see not a general fund cost, but a property tax refund
• fund is just property tax refunds get more expensive.
• Um, and on your revenue estimate, you're going to see not a general fund cost, but a property tax refund
• fund is just property tax refunds get more expensive.
• tax t tax tax establishes a property tax t tax tax task<01:19:01.840><c> force</c><01:19:02.560><c> which

Bills: HF3396

Committee: House Taxes

Keywords: property tax, task force, assessment, state revenue, local government, 1183, house

Transcript Highlights:

• value-added manufactured processes, providing for an expedited licensing and permit process, providing tax
• There will be no tax dollars.
• </c> administrator of the mineral tax administrator of the mineral tax division<00:41:39.520><c> of</
• </c> taxes are all set at 6%. taxes are all set at 6%.
• This is only for in severance taxes.

Bills: HB0120

Committee: House Appropriations

Keywords: energy production, natural gas, industrial sovereignty, manufacturing, tax exemptions, 916, all