Video & Transcript Research : 'Tax Code Chapter 351'
Page 286 of 500
MN
Minnesota 2025 1st Special Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 2/12/25
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- their work in evaluating those tax their work in evaluating those tax expenditures<00:04:18.840>
- >
um about where tax revenu comes into um about where tax revenu comes into um play<00:07:31.080 - A revenue estimate is estimating the impact of legislation on state tax revenues and tax expenditures
- A revenue estimate is estimating the impact of legislation on state tax revenues and tax expenditures
- <00:22:11.960>
committee going to come in at that tax committee going to come in at that tax
ND
North Dakota 2026 1st Special Session
Budget Section Commerce and Legal Service Division Mar 18th, 2026 at 01:00 pm
Transcript Highlights:
- We just have a brief description of what the Century Code language is that authorizes the continuing
- In Senate Bill 2018, a new section of Chapter 54-60 of the North Dakota Century Code was created, requiring
- For example, we use SOC codes to run through our IT system to do this.
- Jobs in UAS, for example, don't have occupation codes yet.
- They're too new, and so the federal system that creates the codes is a little behind.
Summary:
The Budget Section’s Commerce and Legal Services Division met to review the Department of Commerce base budget for the 2027-29 biennium and to receive an update on Commerce programs. Legislative Council staff first walked the committee through the “blue sheet” base budget summary, explaining the major line items, the large share of federal grant authority in Commerce’s budget, and the continuing appropriations that support several Commerce funds. Members asked how grant funding is coordinated across agencies, and staff said collaboration varies by program but is strong in areas like UAS and LIHEAP.
Commerce Commissioner Chris Schilken then presented on current activities, focusing heavily on grant administration, transparency, and economic development programs. Members questioned how grant applicants are selected, whether Commerce tracks applications and return on investment, and how long grant awards take to reach recipients. The commissioner said Commerce uses scoring criteria, outside reviewers, a minimum 30-day application window, and typically completes awards within two to three months. A lengthy exchange followed over whether Commerce should open some grants only to intended recipients versus running competitive application processes; Commerce said it follows best-practice grantmaking and that its attorney in the Attorney General’s office approved that approach.
Commerce also highlighted the North Dakota Development Fund, citing long-term investment and job creation results, examples such as Red Trail Energy, Packet Digital, Valiance, Corvent Medical, child care loans, and the Automate ND program. Members asked about acceptable failures, lessons learned, regional economic development coordination, and the expansion of the fund into non-primary sectors. Workforce Director Katie Ralston Howell then outlined a statewide workforce ecosystem review, a new governor’s workforce sub-cabinet, and three task forces focused on simplifying entry, warm handoffs, and data integration. She discussed the in-demand occupations list, Workforce Pell, apprenticeships, and efforts to better connect students with employers and higher education. Commerce also briefly reviewed housing programs and a new housing sub-cabinet. No votes were taken; the committee simply received testimony, asked questions, and adjourned after setting up the next meeting to hear the Attorney General budget in June.
MA
Massachusetts 2025-2026 Regular Session
Senate Session (Full Formal with Calendar) Jun 21st, 2026 at 11:00 am
Massachusetts Senate Floor Meeting
Transcript Highlights:
- The Massachusetts chapter of the National Association of Social Workers supports this.
- Their Illinois chapter helped write the Illinois law.
- include a clear and transparent description of the method proposed to be utilized, all of the forms, codes
Summary:
The Senate considered a series of amendments to a primary care health care bill and also took up a separate literacy bill. Several amendments were withdrawn, including one on artificial intelligence in health care and others related to cost controls, direct primary care, and provider studies. The Senate adopted amendments on preserving access to treatment for serious mental illness, modernizing the definition of primary care, clarifying payment rates for community health centers, excluding pharmaceutical spending from primary care expenditure calculations, and strengthening health equity reporting. Other amendments on rate bands, alternative payment systems, private equity reporting, scope of practice, and ownership disclosure were rejected. The Senate then approved the Ways and Means amendment and ordered the primary care bill to a third reading.
The chamber also took up final passage of An Act Relative to Teachers Preparation and Student Literacy, with senators describing it as a long-awaited compromise focused on improving early reading outcomes. Supporters said the bill requires evidence-based K-3 literacy curricula, regular student screening and family notification, dyslexia screening protocols, professional development for teachers, and a free state-developed curriculum option. Senators emphasized the need to address declining third-grade reading proficiency and equity gaps. The bill passed to be enacted by a unanimous roll call and was sent to the Governor.
After the literacy bill, the Senate returned to the primary care bill, where senators again debated cost containment, innovation, and access. The final version included the adopted amendments and was passed to be engrossed by a roll call vote of 35-4. The Senate then adopted an adjournment order and recessed, adjourning in memory of Henry Thomas III, former Representative Ben Swan, and Mr. Dennis Frane.
TX
Transcript Highlights:
- During the regular session, we believe it offers a transformative framework for the next chapter of assessment
- parent engagement, we urge you to add a fourth domain for family... engagement to the Texas Education Code
- , Chapter 39.053, that includes metrics like parent survey participation and teacher outreach.
HI
Transcript Highlights:
- tax loophole.
- tax nonresidents.
- Tom Yamach from Tax Foundation. Tom Yamach from Tax Foundation.
- paying the tax.
- from Tax Foundation.
Summary:
The committee took up House Bill 422, relating to school impact fees. The Education Committee recommended passage with amendments, and Ways and Means concurred. The amendments would repeal the construction fee component of the school impact fee while retaining the land impact fee and in-lieu fee requirements, remove related statutory language, exempt certain developments from school impact fees, raise the unit threshold for satisfying the land component to 100 units, require the School Facilities Authority to adopt rules and policies, and require a report to the Legislature on the effect of repealing the construction portion of the fee. The measure was also given a sunset date of June 30, 2029, with the committee report to note that the changes are intended to test the efficiency and efficacy of the fee structure and could be made permanent if the report supports that outcome. The committees adopted the recommendation, with one senator initially voting no and then changing to yes after the amendments were explained.
The meeting also included a separate hearing on House Bill 1155, concerning procurement for Department of Transportation projects and construction manager/general contractor procurement. DOT testified that it supported the concept but wanted to narrow the bill, saying the current language was too broad and that the goal was to allow more innovative procurement while preserving selection safeguards. The State Procurement Office said it supported the bill’s language but was willing to work with DOT on alternative wording. Several construction-related organizations, including subcontractors, iron workers, elevator constructors, and building trades representatives, opposed the bill, arguing that exemptions from the procurement code would weaken protections such as retainage, equality, and prompt payment and could invite favoritism or corruption. In response to those concerns, the chair proposed amendments limiting the exemption to DOT, narrowing the qualifying contracts, adding a two-year sunset, requiring a report after the first year, and clarifying that project management could not be procured under the section. The amended recommendation passed, though several members voted with reservations.
A separate item, House Bill 476, was briefly called up at the end of the agenda, with a recommendation to pass with amendments to increase a rate from 7.25% to 8%, but discussion was not completed in the portion of the transcript provided.
MS
Transcript Highlights:
- And last year in House Bill 1, that section of the code was amended to allow use tax monies to be spent
- using the use tax. using the use tax. >> That's<00:02:09.520>
correct. - So you might say this is a tax. If you can get it back, it's not a tax. It's a fee.
- So you might say this is a tax. If you can get it back, it's not a tax. It's a fee.
- them uh that tax burden. them uh that tax burden.
Summary:
The committee first considered Senate Bill 2191, which would expand the allowable uses of municipal use tax funds. The bill would add sidewalks to the list of eligible projects and remove remaining restrictive language that limited use tax spending to roads and bridges. A senator asked for confirmation that the funds would be limited to publicly owned property of the local government, and the sponsor confirmed that was the intent. The committee approved the bill and reported it out.
The committee then took up Senate Bill 2257, the Mississippi Land Bank Act, which would create a local land bank tool for cities and counties to acquire, manage, and return vacant, abandoned, and tax-forfeited properties to productive use. The sponsor said the bill is intended to help address blight, especially properties held at the Secretary of State’s office, and emphasized that land banks would be locally created, subject to public accountability requirements, and barred from using eminent domain. The committee adopted the bill and reported it out.
Members also discussed Senate Bill 2828, a committee substitute that would impose a fee on international wire transfers, with a credit available to Mississippi income taxpayers. The sponsor said half of the revenue would go to DPS for 287(g) programs and half to the general fund. An amendment was adopted to exempt certain transactions funded through U.S.-issued debit or credit cards or withdrawn from federally insured accounts. The committee adopted the substitute and reported the bill out. Later bills included SB 2863, creating a Jackson County industrial zone exempt from municipal annexation, and SB 2862, a related annexation measure brought forward with a reverse repealer; both were advanced after brief discussion. The committee also approved SB 2909, which lowers the unreduced retirement threshold in Tier 5 from 35 years to 30 years, and SB 2885, the Mississippi Work and Save program, a voluntary state-treasurer-run retirement savings option for small employers and employees. Throughout, the committee generally asked limited clarifying questions and then voted to adopt committee substitutes and report the bills out.
CA
California 2025-2026 Regular Session
Assembly Floor Session Apr 21st, 2025
California House Floor Meeting
Transcript Highlights:
- rise in support of HR 25, which recognizes the 110th anniversary of the Armenian Genocide, a tragic chapter
- They demand. we remember our past and stand vigil over our present, lest the darkest chapters of human
- 110th anniversary of the Armenian Genocide. 110 years ago, the world witnessed one of the darkest chapters
- Today, as some in the United States look to ignore, deny. rewrite chapters in American history, it's
- Natural Resources in Capital Room 437, Rev and Tax in Capital Room 126, Transportation and Swing Space
FL
Transcript Highlights:
- Florida Building Code.
- The Florida Building Code works.
- The Florida building code.
- “Coast and a lot of those older homes were built to either lower wind codes, no wind codes, and at sea
- And on to...” coast and a lot of those older homes were built to either lower wind codes, no wind codes
Summary:
The Banking and Insurance Committee heard a series of presentations focused on mitigation, flood and wind resilience, and insurance discounts. Kevin Guthrie of the Florida Division of Emergency Management outlined several funding streams for mitigation, including federal Hazard Mitigation Grant Program dollars, BRIC grants, flood mitigation assistance, and the state hurricane loss mitigation program. He emphasized the new Elevate Florida initiative, which will use about $400 million initially to elevate or reconstruct flood-prone homes, starting with National Flood Insurance Program properties and severe repetitive-loss homes, with no current per-home cap. Guthrie said the state will contract directly with licensed vendors and aims to reduce future flood losses, lower insurance costs, and keep properties on the tax rolls rather than relying on buyouts.
Insurance Commissioner Mike Yaworski described Florida’s windstorm mitigation discount program, explaining that the 1802 inspection form is used to assess a home’s overall “envelope” and determine statutory discounts. He said the office is updating the program based on a new wind loss study, with likely changes including greater recognition of roof types such as metal roofs and possible territorial risk adjustments. He also said the Legislature now requires the office to revisit the study every five years. Stephen Fielder of the Department of Financial Services reported on My Safe Florida Home, noting that the program offers inspections and grants for roof and opening protections, has completed more than 100,000 inspections, and has reimbursed hundreds of millions of dollars. He said the department has validated its discount calculations with insurers and that the program is intended to help homeowners reduce premiums through verified mitigation work.
Michael Newman of the Insurance Institute for Business and Home Safety said Florida’s building code is nationally leading and that post-Ian surveys found no wind-driven structural damage in buildings built after adoption of the code. He argued that mitigation should be treated as a system, not isolated upgrades, and suggested adding Fortified designation to the state’s mitigation form to better document verified resilience improvements. Bill Truex, a county commissioner and builder, stressed the need to educate homeowners about floodproofing and roof choices, citing examples where flood panels prevented damage and noting that asphalt shingles often do not last as long in Florida as their marketing suggests. In panel discussion, senators asked about program eligibility, outreach to elderly and digitally challenged residents, contractor vetting, roof-life disclosures, and whether flood insurance should be more broadly required. Officials said outreach will include call centers and in-person assistance, and several participants urged better consumer disclosure and more data-driven guidance on roof and mitigation choices.
MN
Minnesota 2025-2026 Regular Session
FULL INTERVIEW: Taking a Hard Look at Soft Costs to Help Housing Affordability | Senator Bill Weber May 1st, 2026
Minnesota Senate Floor Meeting
MN
Minnesota 2025-2026 Regular Session
Legislative Commission on Pensions and Retirement - 03/17/26
Minnesota Senate Floor Meeting
Transcript Highlights:
- Uh, this House File 4272 revises one statute in chapter 354, which is the chapter that governs Teachers
- Uh, this House File 4272 revises one statute in chapter 354, which is the chapter that governs Teachers
- Uh, this House File 4272 revises one statute in chapter 354, which is the chapter that governs Teachers
- Uh, this House File 4272 revises one statute in chapter 354, which is the chapter that governs Teachers
- in chapter 354, which is the chapter in chapter 354, which is the chapter that<01:02:53.840>
Summary:
The commission first approved the minutes and then took up several pension omnibus items. Representative Rapinski’s item, related to an I-RAP issue, was moved ahead of the agenda and passed without further information after members noted the State Board of Investment and Minnesota State had not identified additional facts; the bill, as previously amended, was recommended for inclusion in the 2026 Pension Omnibus Bill. The committee also corrected a procedural issue on Senator Gustafson’s bill, SF 3897/HF 3703, after realizing an amendment referenced earlier belonged to a different bill; the motion was restated without the amendment reference and the bill was then recommended to pass and be incorporated into the omnibus bill.
The main policy discussion centered on SF 3897/HF 3703, which would change how terminating firefighter relief association plans value benefits for firefighters under age 50. Senator Gustafson said the current statute can unfairly reduce benefits by requiring present-value discounting and that the bill would instead allow benefits to be based on accrued benefit under the plan formula, while still leaving relief associations flexibility to use present value if they choose. Staff confirmed the bill applies only to relief associations under chapter 424B, not PERA or the statewide plan. Senator Rasmussen raised concerns about consistency between SVF and non-SVF reliefs and about differing treatment on termination; the bill author acknowledged the difference. The committee ultimately voted to recommend the bill for inclusion in the omnibus pension bill.
The final major item was House File 4162, as amended by an A1 amendment, which requires employers of reemployed annuitants in TRA to make employer contributions during reemployment, including Minnesota State Colleges and Universities employees covered under section 354.445. Representative O’Driscoll argued the bill would direct existing education-formula pension dollars to TRA, prevent districts from using those funds elsewhere when retirees are rehired, and keep the employee neutral because the annuitant’s benefit would not change. Supporters said the measure would help pension funding and address situations where districts rehire retired teachers, often in hard-to-fill specialties. Opponents, including Senator Rasmusson, questioned the added cost to school districts, citing an estimated $5.385 million in annual TRA revenue from the change and warning it could reduce districts’ ability to hire or retain staff. After discussion, the committee had not yet taken final action on this item in the portion of the meeting provided.
ND
North Dakota 2025-2026 Regular Session
HB 1428 Conference Committee Apr 8th, 2025 at 04:30 pm
Transcript Highlights:
- code amongst all of the states.
- There are four pages, I believe, in the uniform sales tax code that deal with the description of clothing
- There are four pages, I believe, in the uniform sales tax code that deal with the description of clothing
- to employ employees and pay income tax, sales tax.
- know, in property tax relief.
Summary:
The conference committee on HB 1428 met to discuss amendments affecting sales tax treatment of clothing sold by nonprofit thrift stores. Members explained that the original bill focused on used clothing, but the language was changed in appropriations to “all clothing” after concerns were raised that the term “used clothing” was too vague under North Dakota’s sales tax code and could create compliance problems with the streamlined sales and use tax agreement. Testimony and discussion focused on practical issues such as distinguishing new from used clothing, whether items with tags donated by retailers would qualify, the burden on volunteer-run nonprofits to determine taxability, and whether the change would put nonprofit stores in competition with for-profit retailers and consignment shops.
Several members supported the policy goal of encouraging reuse and reducing landfill waste, while others argued the broader exemption would be unfair to taxable businesses and could invite more nonprofits to seek similar treatment. Senators emphasized that staying in compliance with the streamlined agreement was necessary to avoid jeopardizing reciprocal agreements with other states, while House members noted the original used-clothing concept had support in both chambers. No final compromise was reached, and the committee adjourned to be rescheduled.
NH
Transcript Highlights:
- the uniform law and at least everything relating to cross-border discovery is in one chapter.
- the uniform law and at least everything relating to cross-border discovery is in one chapter.
- uniform law and at least everything relating to cross-border discovery is in one chapter.
- What's his code? Right away to Aubrey Friedman. No, she didn't want to speak. We're good.
- Supreme Court, and they actually ruled that software source code is protected free speech.
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Thursday, December 18, 2025)
US Federal House Floor Meeting
Transcript Highlights:
- <02:34:45.359>
These <02:34:45.680>taxes <02:34:46.080>are taxes and other fees - These taxes are taxes and other fees.
- ,<02:34:56.880>
companies top of paying those taxes, companies top of paying those taxes, - <03:49:34.720>
credits Act's enhanced premium tax credits Act's enhanced premium tax credits - A premium tax credits for three years.
CA
California 2025-2026 Regular Session
Assembly Floor Session Mar 17th, 2025
California House Floor Meeting
Transcript Highlights:
- from the Transportation Committee to the Health Committee; and AB 1265, Haney, from the Revenue and Tax
- Committee to the Housing and Community Development Committee, then back to the Revenue and Tax Committee
- Development Committee, then back to the Revenue and Tax Committee.
- His legacy is not just a chapter in history; his legacy is truly a call to action.
- His legacy is not just a chapter in history, his legacy is truly a call to action. He was a soft.
Summary:
The Assembly convened after a quorum call and prayer, then handled several procedural matters before moving to the daily file. Members approved a motion to withdraw Assembly Bills 100 through 219 to the second reading file by a roll call vote of 42-15, and unanimously approved re-referrals of AB 440 and AB 1265 to different committees. The chamber also welcomed international visitors, student and community guests, and later heard a series of guest introductions tied to agriculture, immigration, and Irish heritage.
The main floor action centered on two resolutions. H.R. 19, recognizing California Agriculture Day, drew strong support from members representing agricultural districts, who highlighted the state’s farm production, exports, and the role of farmworkers and ranchers; the resolution was adopted by voice vote after 65 co-authors were added. ACR 51, honoring Irish American Heritage Month, was also adopted by voice vote after 66 co-authors were added, with members speaking about Irish immigration, labor history, California-Ireland ties, and St. Patrick’s Day.
The Assembly also held multiple adjournment-in-memory tributes for the Honorable Leon Lawson Williams, a pioneering Black civic leader in San Diego who served on the City Council and County Board of Supervisors and helped expand public transit and advance civil rights. Members from San Diego and others described his barriers-breaking career and lasting influence on local government and community leadership. The House then received announcements about upcoming committee hearings and adjourned until Thursday, March 20, at 9 a.m.
MN
Transcript Highlights:
- use tax.
- They are actually filing in lieu of tax. That's not technically a sales tax.
- But when the Legacy tax passed, we did not revise and have a discussion between the Sales and Use Tax
- with our legal department any other items in the sales tax chapter that would be like the lottery, and
- chapter to be sure there is no other entity like the lottery that is paid only the general sales tax
NH
New Hampshire 2025 Regular Session
Senate Election Law and Municipal Affairs (04/22/2025)
Election Law and Municipal Affairs
Transcript Highlights:
- A third don't see their tax bills change, and a third see their tax bills increase.
- I'm not voting on Mont Vernon tax rate. I'm voting on Amherst tax rate.
- I'm not voting on Mont Vernon tax rate. I'm voting on Amherst tax rate.
- Part of the problem we have is rising taxes, especially school taxes.
- They see the tax impact.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Economic Development and Emerging Technologies Jun 21st, 2026 at 12:30 pm
Joint Committee on Economic Development and Emerging Technologies
Transcript Highlights:
- Without new taxes, importantly, without new taxes, the legislation would direct $400 million in state
- Without new taxes, importantly, without new taxes, the legislation would direct 400 million in state
- Tax revenue that comes in because of it, return on investment and jobs. That should be enough.
- Well, we just... 8% tax.
- We've made a decision not to take that tax out of the endowment, but to take that tax out of the endowment
Summary:
The committee on Economic Development held a hearing on the DRIVE Act, a proposal to invest $400 million in Massachusetts research and innovation without new taxes. Governor Healey and administration officials said the bill would direct $200 million to public higher education research and regional partnerships and $200 million to a research funding pool for hospitals, universities, and other institutions, with the goal of retaining talent, leveraging private and philanthropic dollars, and offsetting major federal R&D cuts. They argued that research is a core economic engine for the state, supporting jobs across labs, construction, services, and surrounding businesses, and said the bill would help protect the Commonwealth’s tax base and competitiveness during a period of federal uncertainty and cuts to SNAP, Medicaid, and other programs.
Committee members raised concerns about whether Fair Share surtax dollars should instead be used for K-12 and other community needs, whether the proposal is enough given the scale of lost federal grants, and how the money would be allocated. The governor responded that the funds are one-time surplus dollars, that most surtax revenue already supports education, and that the bill is meant as a bridge to stabilize public higher education and research. She also said the legislation includes a review board and could support a revolving or matched-fund approach in some cases. Several members pressed for more detail on selection criteria, future funding, and whether private companies and large endowments should contribute more.
University of Massachusetts leaders and researchers testified that federal grant cancellations and delays are already causing layoffs, furloughs, rescinded admissions, and lost research capacity. UMass officials said the bill would help preserve faculty, postdocs, graduate students, and research programs in medicine, climate science, marine science, Braille instruction, and AI decision-making. They emphasized that the funding should be merit-based and that the state needs to act quickly to prevent talent from leaving Massachusetts. Business, labor, and industry groups, including MassBio, the Massachusetts Taxpayers Foundation, AIM, the AFL-CIO, and Building Trades, supported the bill, saying it would protect jobs, sustain the innovation ecosystem, and reinforce Massachusetts’ national leadership in research and life sciences. No vote was taken in the hearing.
WA
Washington 2025-2026 Regular Session
House Finance Oct 14th, 2025
Transcript Highlights:
- , the business and occupancy tax, and the property tax.
- , the business and occupancy tax, and the property tax.
- taxes, public utility taxes.
- And it would be, here we say, it was across 135 zip codes, and so the sales tax would be sourced to those
- And you just pay a proportional amount of retail sales tax based on that pool code.
Summary:
The committee first received a presentation from Dr. Reich on the Economic and Revenue Forecast Council (ERFC), including how the council’s joint executive-legislative forecasting process works, the main state revenue sources, and recent economic conditions. He said Washington’s economy is slowing, with weak employment growth, softer taxable sales, and uncertainty from tariffs, federal spending, and the federal shutdown. He also noted that the September forecast was reduced, mainly because of lower sales tax and real estate excise tax collections, and that the state still expects modest growth rather than a recession. Members asked about whether Washington tends to lag national downturns and how forecast information should affect budgeting; Dr. Reich said the forecast is a revenue tool, not a budgeting decision, and that spending choices remain with elected officials.
The Department of Revenue then presented on Washington’s sales and use tax structure and the implementation of Senate Bill 5814, which expands retail sales tax to several services effective October 1, 2025. Steve Ewing explained how sales and use tax are sourced, how reseller permits and the multiple points of use exemption work, and how the new law applies to live presentations, temporary staffing, investigations and security services, IT services, custom website development, advertising services, and custom software. He said DOR held listening sessions, issued interim guidance, and set up a centralized landing page and outreach efforts to help taxpayers understand the changes. He also described a six-month grace period for certain pre-existing contracts through March 31, 2026, but said penalties and interest still apply under the statute.
Committee members raised concerns about how businesses and individuals will know when a service is taxable, who is responsible for collecting and remitting tax, and how sourcing will work for services delivered across multiple locations or online. DOR staff walked through examples involving accounting services, live lectures, virtual events, advertising campaigns, and search engine marketing, including the use of reasonable allocation and pool codes when exact sourcing data is unavailable. Members also questioned the administrative burden on small businesses and professionals newly subject to tax, and whether additional legislative fixes or relief from penalties and interest may be needed. No votes or formal actions were taken in the work session.
KY
Kentucky 2026 Regular Session
House Legislative Session Day 32 (2-23-26)
Kentucky House Floor Meeting
Transcript Highlights:
- sex offenses to include all the felony sex offenses under<00:24:06.640>
KRS <00:24:07.240>Chapter - <00:24:08.720>
The <00:24:08.840>original under KRS Chapter 510. - The original under KRS Chapter 510.
- House Bill 694, Representative Hall, an act relating to an income tax credit for qualified employers.
- Hall, an act relating to an income tax Hall, an act relating to an income tax credit<00:34:37.159
Summary:
The House convened with 96 members present, approved the prior journal, excused absences, and suspended rules to allow co-sponsorship and vote modifications. The Senate clerk reported passage of Senate Bills 39, 70, 80, 127, and 154 and requested concurrence. The House then took up several bills on third reading.
House Bill 168, relating to boating under the influence, was explained as “Keegan’s Law.” The sponsor said it would require law enforcement to seek a search warrant for blood testing of boat operators and improve notification so Fish and Wildlife officers are alerted more quickly after 911 calls involving incidents on waterways. House Committee Substitute 2 was adopted, and the bill passed 88-0. House Bill 455, relating to artificial intelligence and declaring an emergency, was amended by committee substitute and two floor amendments. Supporters said it clarifies that AI may not perform direct therapy, make independent therapeutic decisions, generate treatment plans without professional review, or detect emotions/mental state, while still allowing therapists to use AI as a tool. It passed 88-7. House Bill 185, relating to employment and occupational licensing for people with felony records, was described as allowing applicants to seek licensing before completing education and requiring a clear connection between an offense and the occupation; it passed 95-0. House Bill 249, relating to involuntary commitment, was explained as closing a gap in the law for mentally incompetent defendants accused of felony sex offenses; House Floor Amendment 1 broadened the qualifying offenses to all felony sex offenses under Chapter 510, and the bill passed 94-0.
After the floor action, the House received House Bill 1 back from committee for second reading and heard announcements, including committee meeting notices and a birthday recognition. A member also gave a Black history tribute to Garrett A. Morgan, highlighting his inventions and civic contributions. The House introduced a slate of new bills and resolutions, including measures on high-acuity youth medical treatment, data privacy, municipal utility service, tax credits for employers, campaign finance, infantile seizure disorder, commercial surrogacy, dentistry, paid leave for state employees, crimes and punishments, postnuptial agreements, local government, land use, alcoholic beverages, and several resolutions. The Committee on Committees and Rules Committee then reported referrals and posted bills for the next regular orders, floor amendments were introduced, and the House adjourned until 2:00 p.m. Tuesday, February 24, 2026.
CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Jul 7th, 2025
Transcript Highlights:
- tax rate.
- code.
- under California Revenue and Taxation Code Section 19170, if a tax preparer fails to file a required
- Adjusting the tax code to reflect that in this temporary and limited way will help us get the early adopters
- You know, with this bill, we're recognizing that our tax code should not discourage these investments
Summary:
The Assembly Committee on Revenue and Taxation heard a series of tax-related bills, with several measures referred to suspense and a few advancing. SB 284 would clarify Proposition 19 rules for inherited family homes in probate, including when the one-year residency clock starts and whether title consolidation among siblings triggers reassessment; supporters included the California Association of Realtors, while county assessors opposed the sibling-transfer language as creating ambiguity. The bill was sent to suspense. SB 863 was taken up on the consent calendar and passed 6-0 to the Assembly floor.
SB 333 would let San Luis Obispo County voters consider raising a local tax rate limit to fund transportation projects; supporters said it would help the county become self-help for major road needs, while opponents argued it would make it easier to raise regressive sales taxes. The committee approved the bill 5-2, as amended with a five-year sunset. SB 376, which clarifies that charitable remainder trusts are not treated as incomplete gift non-grantor trusts for California income tax purposes, drew support from the California Lawyers Association and no opposition, and passed 5-2 to Appropriations as amended.
The committee also heard SB 591, which would replace steep penalties for failing to use electronic funds transfer with fixed penalties of $100 for a first violation and $500 thereafter; supporters said current penalties can be excessive and out of proportion, and the bill was sent to suspense. SB 419 would partially exempt hydrogen fuel from the state sales and use tax while leaving the existing road fee in place; supporters said it would help hydrogen adoption and parity with other clean fuels, while one environmental group opposed unless amended, and the bill went to suspense. SB 587 proposed a state tax credit for local sales tax paid on manufacturing equipment to encourage investment and jobs; it had broad business support and no opposition, but was also sent to suspense. SB 710 would extend and update the property tax exclusion for solar installations, with broad support from clean energy and local government groups and some opposition from large energy consumers; it too was referred to suspense. Finally, SB 663 would extend deadlines and exemptions for wildfire victims and certain nonprofit and disabled veteran properties; it received support from assessors and committee members but was also sent to suspense for further work.