Video & Transcript Research : 'Tax Court'
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AL
Alabama 2025 Regular Session
Alabama House Jefferson County Legislation Committee Apr 17th, 2025
Jefferson County Legislation
Transcript Highlights:
- It takes a base annual salary of the tax assessor and the tax collector of Jefferson County. and the
- tax collector of Jefferson County.
- And it says that it shall be 110% of the highest annual salary of any merit system employee in the tax
- assessor or tax collector's office.
- has worked on this for many years. 110% became so that whoever's in charge, you know, whichever the tax
TX
Texas 89th 2nd C.S.
S/C on Disease Prevention & Women's & Children's Health Mar 20th, 2025
S/C on Disease Prevention & Women's & Children's Health
AL
Alabama 2026 Regular Session
Alabama House Ways and Means General Fund Committee Special Session 2026 May 7th, 2026
Ways and Means General Fund
Transcript Highlights:
- </c> appeal a court ruling. appeal a court ruling.
- </c> a court ruling. a court ruling.
- </c> are we still under a court order? are we still under a court order?
- </c> court, the 11th Circuit, yes. court, the 11th Circuit, yes.
- <01:22:42.960><c> the</c><01:22:43.160><c> courts</c> because the courts because the courts said<01:22
Bills:
SB1
Keywords:
special primary election, redistricting, State Senate districts, federal court ruling, injunction, vacated order, election calendar, 2026 general election, 2026 primary election, runoff election, party nominee, Governor proclamation, Alabama elections, district boundaries, court-ordered redistricting, special election, nomination process, Secretary of State, election law, 1136
AL
Alabama 2026 Regular Session
Alabama Senate Fiscal Responsibility and Economic Development Committee Special Session 2026 May 5th, 2026
Fiscal Responsibility and Economic Development
Transcript Highlights:
- We started having poll taxes.
- </c> to use courts to rig the game. to use courts to rig the game.
- </c> It's the court The court's fault? It's the court The court's fault?
- the Supreme Court It is also the court the Supreme Court who<00:54:17.640><c> came</c><00:54:17.880>
- <c> the</c><00:54:43.480><c> court</c> initially or had the court initially or had the court uh<00:54
Bills:
SB1
Keywords:
special primary election, redistricting, State Senate districts, federal court ruling, injunction, vacated order, election calendar, 2026 general election, 2026 primary election, runoff election, party nominee, Governor proclamation, Alabama elections, district boundaries, court-ordered redistricting, special election, nomination process, Secretary of State, election law, 923
WA
Washington 2025-2026 Regular Session
House Civil Rights & Judiciary Feb 18th, 2026 at 08:00 am
Civil Rights & Judiciary
Transcript Highlights:
- I was threatened with lawsuits, wage garnishments, and court action.
- The Court of Appeals must ensure that Court of Appeals bailiffs are qualified bailiffs.
- The Court of Appeals must ensure that Court of Appeals bailiffs are qualified by training and experience
- we gave to the Supreme Court last year.
- That's what they realized when they got the authority last year for Superior Court and Supreme Court
Bills:
SB6011
OK
Oklahoma 2026 Regular Session
Appropriations and Budget Feb 24th, 2026 at 04:30 pm
Appropriations and Budget
Transcript Highlights:
- There's the boundary annexation survey known as BASS, housed at tax.
- And so now we're taking tax dollars to build buildings for private schools.
- And so now we're taking tax dollars to build buildings for private schools.
- They used the Equal Opportunity Scholarship grants to help build new tennis courts.
- It wouldn't allow for things like tennis courts or athletic fields or things like that.
Bills:
HB3622, HB3621, HB3151, HB3882, HB3661, HB4273, HB3644, HB3706, HB3708, HB2021, HB3986, HB3972
Keywords:
HB3622, 2030 Census, Decennial Census, U.S. Decennial Census Revolving Fund, Oklahoma Department of Commerce, Commerce Department, census preparation, federal census, state treasury fund, revolving fund, continuing fund, deemed appropriated, technology upgrades, census outreach, redistricting, population count, Title 74, OMES, State Treasurer, budgeting
OK
Transcript Highlights:
- There's the boundary annexation survey known as BASS, housed at Tax.
- And so now we're taking tax dollars to build buildings for private schools.
- And so now we're taking tax dollars to build buildings for private schools.
- They used the Equal Opportunity Scholarship grants to help build new tennis courts.
- It wouldn't allow for things like tennis courts or athletic fields or things like that.
Bills:
HB3622, HB3621, HB3151, HB3882, HB3661, HB4273, HB3644, HB3706, HB3708, HB2021, HB3986, HB3972
Keywords:
HB3622, 2030 Census, Decennial Census, U.S. Decennial Census Revolving Fund, Oklahoma Department of Commerce, Commerce Department, census preparation, federal census, state treasury fund, revolving fund, continuing fund, deemed appropriated, technology upgrades, census outreach, redistricting, population count, Title 74, OMES, State Treasurer, budgeting
Summary:
The committee heard and advanced several bills, beginning with HB 3622 and HB 3621, both related to census and state data functions. HB 3622, as amended, removed direct appropriation language and would let Department of Commerce staff carry out census-related duties such as updating local census addresses and upgrading technology. HB 3621 would recreate the State Data Center at the Legislative Service Bureau to coordinate census-related programs across agencies such as Commerce, Tax, and others; both bills received unanimous or near-unanimous support and were reported out due pass.
A lengthy portion of the meeting focused on HB 3151, which would redefine instructional days so that only time students are actually in the classroom counts toward the instructional minimum, excluding professional development and parent-teacher conference time. The author argued the bill would close Oklahoma’s instructional-time gap and improve outcomes, while members raised concerns about funding, teacher pay, contract negotiations, and how districts would absorb the change. After debate, the bill passed 19-7. The committee also advanced HB 3706, which sets minimum elementary math instruction standards and expands math screening requirements, and HB 3708, which would allow private schools to use scholarship-granting organization funds for capital improvements to increase instructional capacity; both drew questions about funding, scheduling, and the scope of the programs but were reported out due pass.
Other measures approved included HB 3661, extending a sunset on a timber equipment tax provision; HB 3882, creating a revolving fund for ODOT’s lake access and industrial access grants; HB 4273, extending a tax credit to certain aerospace engineers at an ARM 1 higher education institution; HB 3644, tied to medical training and best practices after a fatal misdiagnosis; HB 2021, creating a DHS grant program for out-of-school programming, with discussion centered on whether it would effectively favor Boys and Girls Clubs and exclude other providers; HB 3986, extending a sunset; and HB 3972, cleanup language related to the Comanche County prison purchase. Most bills passed with strong support, and the meeting adjourned after the final votes.
AL
Alabama 2026 Regular Session
Alabama House Ways and Means Education Committee Mar 18th, 2026
Ways and Means Education
Transcript Highlights:
- </c> overtime tax cut of $1,000. overtime tax cut of $1,000.
- </c> a tax uh deduction. a tax uh deduction. >> Okay.<00:21:04.400><c> Yeah.
- </c><00:23:24.799><c> court</c> discussions and there was a court court discussions and there was a court
- </c><00:33:24.320><c> So</c> SSUT tax. We don't mess with that. So SSUT tax.
- </c> uh, do they get a tax break? uh, do they get a tax break?
Bills:
HB527, HB563, HB580, HB579, SB190, HB15, HB390, HB527, HB563, HB580, HB579, SB190, HB15, HB390
Keywords:
liability, off-roading, parks, participant safety, risk management, SNAP, food assistance, public assistance, income standards, Department of Human Resources, eligibility, HB580, Alabama Healthy Schools Act, public schools, K-12, school nutrition, school meals, cafeteria, vending machines, fundraising sales
TX
Transcript Highlights:
- or come to the Texas Supreme Court.
- Court, and you have authorized them to accept these cases.
- I come from a standpoint of family courts.
- the courts into places of profit.
- I'm Guy Herman, Statutory Probate Court judge.
Keywords:
judicial conduct, state commission, judicial misconduct, commission membership, constitutional amendment, mental health, court proceedings, notice requirements, legal filings, electronic documents, Texas Supreme Court, writ power, mandamus, quo warranto, certiorari, procedendo, extraordinary writs, Government Code Section 22.002, separation of powers, judicial authority
OK
Oklahoma 2026 Regular Session
Economic Development, Workforce and Tourism Feb 10th, 2026 at 01:30 pm
Economic Development, Workforce and Tourism
Transcript Highlights:
- I I guess that's my big question: whether it's just gonna be taking a portion of the state's sales tax
- If it's sales tax-based and it's increasing sales tax, I think that's great.
Keywords:
housing, infrastructure, water projects, Oklahoma Water Resources Board, economic development, zero-interest loans, clawback provision, local contractors, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, SB1525, tourism, recreation, conference, Oklahoma Tourism and Recreation Department, Oklahoma Tourism and Recreation Commission
OK
Oklahoma 2026 Regular Session
Economic Development, Workforce and Tourism Feb 10th, 2026
Economic Development, Workforce and Tourism
Transcript Highlights:
- The tax-based program that they can collect on the back end, but it's based on actual performance.
- So they have to prove that they've generated sales tax revenue before they're eligible to collect.
- My argument for that is the sales tax revenue for the municipalities.
- I mean, you can see the proof in the sales tax collections.
- If it's sales-tax-based and it's increasing sales tax, I think that's great.
Keywords:
housing, infrastructure, water projects, Oklahoma Water Resources Board, economic development, zero-interest loans, clawback provision, local contractors, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, SB1525, tourism, recreation, conference, Oklahoma Tourism and Recreation Department, Oklahoma Tourism and Recreation Commission
Summary:
The Senate Economic Development, Workforce and Tourism Committee met for its first meeting of the session and reviewed several bills related to infrastructure planning, tourism, housing, workforce data, and event incentives. The chair also announced committee procedures, including a request that amendments be submitted 24 hours in advance and a decision to lay over Senate Bill 264. Senator Mann presented SB 260, creating the Oklahoma Infrastructure Long Range Planning Commission within the Department of Commerce to coordinate long-term infrastructure planning across state, local, tribal, and utility stakeholders; it passed 8-1. Senator Frix presented SB 1525, allowing the Department of Tourism and Recreation to contract with private entities for an annual statewide tourism and recreation conference up to $75,000; it passed 9-0. Senator Kirt presented SB 1332, aimed at helping cities address housing growth and infrastructure needs through a one-time pot of low- or no-interest loans for water, sewer, and storm sewer projects; it passed 8-1.
Senator Coleman presented SB 1998, which would expand the Quality Events Act so smaller communities can define qualifying events and use program funds for items such as equipment; members discussed whether the bill would support existing or new events, and it passed 9-0. Chairwoman Thompson presented SB 1771, authorizing the Oklahoma Workforce Commission to collect workforce development funding and expenditure metrics from agencies and to hire outside counsel when needed because of data-collection workload; it passed 9-0. She also presented SB 1378, creating the Olympics and Oklahoma revolving fund, with discussion that funding requests would later go through the budget process; it passed 9-0.
Thompson then presented SB 1919, increasing the cumulative inducement limit in the Oklahoma Tourism Development Act from $30 million to $60 million. She said the current cap is being reached and that the program supports projects that generate sales tax revenue and visible community development, while members asked for more detail on prior uses and program outcomes; it passed 9-0. Finally, SB 2018 was laid over because amendments were not ready in time. The committee adjourned after noting the meeting moved quickly.
TX
Transcript Highlights:
- In civil court, well, in any court, it's a minimum quasi-in-rem process.
- Well, how can she prove it in court if she doesn't go to court? Sorry?
- Well, she'll work that out with the court. There are court dates.
- because the tax base isn't receiving tax revenue from these HFCs, which puts the tax burden on our constituents
- tax rates.
Bills:
HJR175, HJR88, HB21, HB49, HB216, HB346, HB573, HB565, HB954, HB1953, HB2686, HB1441, HB2734, HB1650, HB3161, HB2876, HB3185, HB3388, HB2761, HB3233, HB 1186, HB1534, HB5506, HB5129, HB3619, HB778, HB2867, HB3221, HB3672, HB2434, HB4903, HB3687, HB3675, HB4609, HB4582, HB4921, HB3866, HB3901, HB4534, HB2446, HB3984, HB700, HB4012, HB4491, HB4088, HB229, HB4234, HB722, HB4136, HB4105, HB4413, HB170, HB551, HB2858, HB3053, HB3142, HB3180, HB3722, HB2200, HB1794, HB1784, HB1581, HB2530, HB4308, HB1896, HB2974, HB3359, HB4580, HB2458, HB2215, HB3332, HB2278, HB3015, HB3151, HB1368, HCR9, HCR40, HB5138, SB17, HB4944, HB2284, HB3421, SB1569, SB2420, SB1968, SB2351, SB2544, SB1490, SB1349, SB1568, SB2776, HB3531, HB2149, HB4327, HB3158, HB3717, HB4520, SB888, SB552, HB3138, HB3704, HB2921, HB4853, HB4506, HB3892, HJR161, HJR175, HJR88, HB1937, HB3334, HB5444, HB5137, HB361, HB321, HB5447, HB464, HB678, HB2294, HB4172, HB3225, HB1769, HB5394, HB1837, HB1787, HB2271, HB2440, HB5134, HB5149, HB2151, HB2073, HB2186, HB2025, HB1936, HB1777, HB1663, HB 1306, HB 1290, HB1527, HB4802, HB3462, HB2963, HB2462, HB2560, HB644, HB2725, HB2621, HB2588, HB1443, HB1403, HB3032, HB1557, HB1664, HB2811, HB2088, HB2598, HB3062, HB3134, HB3940, HB4027, HB4097, HB4862, HB4170, HB4157, HB4205, HB4279, HB4377, HB4838, HB5424, HB5294, HB4870, HB4763, HB5639, HB4112, HB2275, HB1677, HB5014, HB3848, HB3797, HB3727, HB3709, HB3177, HB3057, HB4176, HB4202, HB2180, HB3528, HB3658, HB21, HB49, HB216, HB346, HB573, HB565, HB954, HB1953, HB2686, HB1441, HB2734, HB1650, HB3161, HB2876, HB3185, HB3388, HB2761, HB3233, HB 1186, HB1534, HB5506, HB5129, HB3619, HB778, HB2867, HB3221, HB3672, HB2434, HB4903, HB3687, HB3675, HB4609, HB4582, HB4921, HB3866, HB3901, HB4534, HB2446, HB3984, HB700, HB4012, HB4491, HB4088, HB229, HB4234, HB722, HB4136, HB4105, HB4413, HB170, HB551, HB2858, HB3053, HB3142, HB3180, HB3722, HB2200, HB1794, HB1784, HB1581, HB2530, HB4308, HB1896, HB2974, HB3359, HB4580, HB2458, HB2215, HB3332, HB2278, HB3015, HB3151, HB1368, HCR76, HCR127, HCR9, HCR40
Keywords:
constitutional amendment, medium of exchange, currency rights, digital currency, financial autonomy, tax exemption, rainwater harvesting, graywater system, local government, ad valorem taxation, housing finance, multifamily residential, low income, audit requirements, affordable housing, development bonds, oil waste, gas waste, liability, treatment processes
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 7th, 2026 at 06:52 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- , our proposed tax package.
- tax exemptions for our service members, the back-to-school holidays, child care taxes for fuels and
- And just for clarification, the quantum facility infrastructure tax credit is unlike a traditional tax
- We have to raise the tax on them.
- tax base weakens.
Keywords:
tax credit, physician, healthcare, income tax, rural health, quantum technology, infrastructure, economic development, New Mexico, corporate tax, research and development, innovation, affordable housing, gross receipts tax, tax deduction, construction materials, multifamily housing, low income, journalism, local news
TX
Transcript Highlights:
- Chapter 352 of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
- She has County Commissioner's Court today, so she's not here, but they want to use hotel tax revenue
- And they get a tax break?
- The tax types that are used include sales and use tax, hotel occupancy tax, vehicle rentals, mixed beverages
- receipts: state sales tax, hotel occupancy tax, mixed beverage tax, and motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
Summary:
The committee heard a series of bills, mostly related to economic development, tax incentives, and workforce programs. Senate Bill 1534 would direct a study by the Texas Higher Education Coordinating Board and the Texas Workforce Commission on health physics education and workforce needs; resource witnesses from the Workforce Commission and Coordinating Board testified, and the bill was left pending. Senate Bill 1553 would authorize Kerr County to impose a hotel occupancy tax for tourism-related uses, and Senate Bills 1086 and 1087 would authorize similar county hotel taxes for Children’s County and Mason County; all three bills received supportive testimony and were left pending. The committee also heard Senate Bill 1754, which would prohibit county and local tax abatements for renewable energy facilities selling power wholesale, with testimony sharply divided between landowners and policy groups opposing renewable subsidies and industry representatives and some senators arguing the bill would harm clean energy investment and local decision-making; the bill was left pending. The committee then heard Senate Bill 2322, which would exempt dispatchable electric generation facilities from the JEDI program’s compelling-factor test so they could qualify for school district tax incentives; testimony was mixed, and the bill was left pending.
Later, the committee heard Senate Bill 1718, which would add the NRA annual meeting to the state’s major events reimbursement program. The bill’s sponsor and NRA representatives argued the event brings substantial tourism and economic activity, while opponents said it would use taxpayer funds to subsidize an organization that opposes gun safety measures; the bill was left pending. Senate Bill 2004 would add the Arlington Grand Prix to the major events reimbursement program, with the committee substitute exempting it from the usual competitive site-selection requirement because of timing; testimony from the event organizers and Arlington tourism officials was supportive, and the bill was left pending. Senate Bill 2448 would create a rural workforce development grant program at the Texas Workforce Commission to support college-and-career readiness and technical assistance in rural communities; witnesses from Texas 2036, Collegiate Edgination, and a rural school district supported it, and it was left pending. Finally, Senate Bill 913 would repeal a special requirement that Alpine dedicate at least 50% of its hotel occupancy tax to advertising and promotion, and Senate Bill 1143 would require more coordination and reporting for youth workforce programs serving disconnected young Texans; both bills received supportive testimony and were left pending. At the end of the hearing, Senator Johnson moved that the committee stand in recess, subject to the call of the chair.
TX
Transcript Highlights:
- of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
- Now it is time to take away the ability of counties to grant tax abatements. is that commissioners' courts
- A tax break, while I don't get a tax break, and my land value is now zero.
- The tax types that are used include sales and use tax, hotel occupancy tax, and vehicle rental... ...
- receipts, state sales tax, hotel occupancy tax, mixed beverage tax, and motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
TX
Texas 89th Regular
Economic DevelopmentNote: This video has been edited to include the opening roll call. Video footage begins at 00m:32s. Apr 7th, 2025
Economic Development
Transcript Highlights:
- She has County Commissioner's Court today, so she's not here, but they want to use hotel tax revenue
- And they get a tax break?
- The tax types that are used include sales and use tax, hotel occupancy tax, vehicle rentals, mixed beverage
- receipts: state sales tax, hotel occupancy tax, mixed beverage tax, motor vehicle tax, as determined
- In tax receipts: state sales tax, hotel occupancy tax, mixed beverage tax, motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
Summary:
The Senate Economic Development Committee met to hear a series of bills and informational primers, with several resource witnesses from the Governor’s Office, the Texas Workforce Commission, and the Texas Higher Education Coordinating Board. The chair opened by noting the death of Senator King’s son and asking members to keep the family in their prayers. Most bills were laid out and left pending subject to the call of the chair after brief author presentations and public testimony.
The committee heard several local hotel occupancy tax bills: SB 1553 for Kerr County, SB 1086 for Childress County, SB 1087 for Mason County, and SB 913 for Alpine. Supporters, including the Texas Hotel and Lodging Association and local officials, said the measures would allow counties or the city to use hotel tax revenue for tourism-related projects and local development. The committee also heard SB 1534, which would direct a study on health physics education and workforce needs in Texas; resource witnesses from TWC and THECB testified on the bill. All of these measures were left pending.
A major portion of the hearing focused on SB 1754, which would prohibit local tax abatements for renewable energy facilities selling power at wholesale, with an exception for certain battery storage tied to dispatchable generation. The bill drew strong support from witnesses who argued counties should not subsidize wind and solar projects that can harm neighboring landowners and that renewables already receive substantial federal support. Opponents from the solar and storage industry argued the bill would remove a voluntary local economic development tool, raise power prices, and discourage investment. Senators also debated landowner impacts, grid reliability, and whether the bill was the right policy tool; the bill was left pending.
The committee also heard SB 2322, a committee substitute related to the Jobs, Energy, Technology, and Innovation Act, which would exempt electric generation facilities from the program’s compelling-factor test so they can qualify for school tax limitation agreements. Supporters said the change would correct an unintended barrier for dispatchable generation, while Senator Johnson argued it would weaken the program’s purpose by subsidizing projects that would locate in Texas anyway. SB 1718 would add the NRA annual meeting to the major events reimbursement program; the NRA supported it, while gun violence prevention advocates opposed using state incentives for the organization. SB 2004 would add the Arlington Grand Prix to the major events program, and SB 2448 would create a rural workforce development grant program; both drew supportive testimony and were left pending. The committee also heard SB 1143, a substitute bill aimed at improving transparency and coordination in programs serving opportunity youth ages 14 to 24, with witnesses supporting better reporting and workforce alignment. At the end of the meeting, Senator Johnson moved that the committee stand in recess subject to the call of the chair.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Revenue Feb 12th, 2026
Joint Committee on Revenue
Transcript Highlights:
- But when we tax corporations, we tax them on their national profits.
- profit pie each state can tax.
- into their own tax codes.
- That starts with permanently decoupling our tax code from Trump's corporate tax cuts.
- That starts with permanently decoupling our tax code from Trump's corporate tax cuts.
Bills:
H4975
TX
TX
Transcript Highlights:
- Court call the roll. Senator Hancock, Senator Parker, Senator Eckhart.
- Court call the roll. Senator Hancock, Senator Parker, Senator Eckhart, Senator Gutierrez.
MN
Transcript Highlights:
- There's regressive taxes in Texas. There's no income tax.
- It's the total taxes, not just sales tax that matter.
- There's regressive taxes in Texas. There's no income tax.
- It's the total taxes, not just sales tax that matter.
- </c><01:24:22.040><c> we</c><01:24:22.639><c> is</c> income tax here and in sales tax we is income tax