Bills: HB386 , HB387 , HB388 , HB389 , HB386 , HB387 , HB388 , HB389

Committee: House Ways and Means Education

Keywords: HB386, food tax, grocery tax, sales tax reduction, use tax, Education Trust Fund, state revenue trigger, tax cut, consumer tax relief, Alabama sales tax, Alabama use tax, groceries, retail tax, revenue growth threshold, county and municipal tax, fiscal trigger, sales tax, food taxation, local government, financial growth

Transcript Highlights:

• The bill would extend the franchise tax credit, repeal the sales tax exemption, and tie the franchise
• The law allows a taxing unit to levy an unrestricted INS, interest and sinking property tax rate, to
• Senate Bill 1453 does permit a taxing entity to adopt an INS rate higher than the minimum tax rate if
• a hard time affording their taxes.
• Adjusting their INS tax rates.

Bills: SB263 , SB467 , SB850 , SB1030 , SB1352 , SB1453 , SB2064 , SB2206 , SB2779 , SJR84

Committee: House Ways & Means

Keywords: SB 263, Texas franchise tax, cost of goods sold, COGS, broadcasters, television broadcasting, radio broadcasting, media tax, broadcast license, FCC, 47 C.F.R. Part 73, 47 C.F.R. Part 74, film production, television production, tax deduction, margin tax, Texas Tax Code, depreciation, amortization, broadcast rights

Transcript Highlights:

• sales taxes.
• tobacco products tax and the alcohol excise tax.
• tax bill.
• The state has a tax, the county has a tax, and now the city has a tax.
• That tax base erosion is causing tax increases.

Bills: HF2730 , HF2257 , HF2768 , HF1932 , HF2437

Committee: House Taxes

Keywords: local government debt, municipal bonds, county bonds, capital improvements, public financing, bond issuance, public hearing, notice period, bond guarantee, Minnesota Public Facilities Authority, volume cap, private activity bonds, housing finance, residential rental bonds, LIHTC, low-income housing tax credits, redevelopment, courthouse financing, jail financing, law enforcement center

Transcript Highlights:

• . taxes. taxes.
• The state has a tax, the county has a tax, now the city has a tax.
• We have our property tax property taxes.
• ,</c> state has a tax, the county has a tax, state has a tax, the county has a tax, now<01:05:15.280>
• ><c> credit,</c><01:36:23.440><c> the</c> the tax the housing tax credit, the the tax the housing tax

Bills: HF2730 , HF2257 , HF2768 , HF1932 , HF2437

Committee: House Taxes

Keywords: local government debt, municipal bonds, county bonds, capital improvements, public financing, bond issuance, public hearing, notice period, bond guarantee, Minnesota Public Facilities Authority, volume cap, private activity bonds, housing finance, residential rental bonds, LIHTC, low-income housing tax credits, redevelopment, courthouse financing, jail financing, law enforcement center

Transcript Highlights:

• The first one, SB301 by Hobie, is related to electronic filing of business property taxes allowed by
• , where the revenue commissioner is authorized to perform duties of selling and redeeming land for taxes

Bills: SB301 , SB329

Committee: House Lee County Legislation

Keywords: Lee County, Alabama, business personal property tax, business property tax, personal property tax return, electronic filing, e-filing, tax administration, revenue commissioner, county tax, business tax return, tax preparer, third-party preparer, property tax returns, online tax filing, local legislation, land redemption, taxation, administrative fee, 1136

Transcript Highlights:

• And decreasing taxes, the tax year would allow us to.
• the tax is going?
• and $163.5 million in the 1% municipal sales tax and a half-cent sales tax for property tax relief.
• but no more sales tax.
• tax.

Bills: HB134 , HB135 , HB 1109 , HB 1243 , HB1392 , HB1399 , HJR99 , HB134 , HB135

Committee: House Ways & Means

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

Transcript Highlights:

• I haven't arrived to call the House Tax Committee to order.
• Welcome to the Tax Committee.
• As tax practitioners, we use published state letter rulings as a tool to provide tax guidance for our
• Her options currently are to collect and remit sales tax, perhaps overcharging customers a sales tax
• It would improve tax administration by creating consistency for both the taxpayer and tax administrators

Bills: HF2048 , HF2360 , HF2006 , HF950 , HF912 , HF3140 , HF2931

Committee: House Taxes

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Transcript Highlights:

• This PFZ would capture incremental state hotel occupancy taxes, sales taxes, and mixed beverage taxes
• This bill gives Grimes County the ability to collect a hotel occupancy tax. tax, just like many other
• And members, it's just a simple hotel occupancy tax bill.
• We have not misspent hotel occupancy tax funds.
• I manage the hotel occupancy tax expenditures.

Bills: HB 1039 , HB2289 , HB2370 , HB2404 , HB3066 , HB3076 , HB3117 , HB3118 , HB3169 , HB3178 , HB3179 , HB3182 , HB3196 , HB3241 , HB3377 , HB3500 , HB3567 , HB3715 , HB3954 , HB4098 , HB4109 , HB4222 , HB4226 , HB4412 , HB4659 , HB4682 , HB4683 , HB4755 , HB4926 , HB5165 , HB5562 , HB5596

Committee: House Ways & Means

Keywords: hotel occupancy tax, municipal revenue, tax authority, border counties, tax legislation, municipalities, hotel tax revenue, convention centers, economic development, local government authority, HB 2370, HOT tax, venue projects, convention center, municipal finance, local government code, Section 334.0082, tourism tax, debt financing, bond repayment

Transcript Highlights:

• </c> tax relief programs. tax relief programs.
• /c> um these corporate tax cuts and um tax um these corporate tax cuts and um tax cuts<00:24:28.400><
• , wheelage taxes, hospitality taxes.”
• taxes, wheelage taxes, hospitality sales taxes, wheelage taxes, hospitality taxes.<00:57:54.920><c>
• . taxes. taxes.

Bills: HF2715 , HF2499 , HF3420 , HF3657 , HF2303

Committee: House Taxes

Keywords: HF2715, homestead credit refund, property tax refund, property tax relief, homeowner tax relief, homestead credit, co-pay reduction, Minnesota property taxes, tax rebate, state refund, income thresholds, inflation adjustment, property tax circuit breaker, housing affordability, elderly homeowners, fixed income, taxation, Minnesota Statutes 290A.04, renters credit, income tax

Transcript Highlights:

• property taxes, sales and motor vehicle property taxes, sales taxes, and corporate franchise taxes.
• tax.
• taxes nor property tax refunds.
• taxes nor property tax refunds.
• </c> effective tax rates but is by tax type. effective tax rates but is by tax type.

Bills: HF331 , HF916

Committee: House Taxes

Keywords: school supplies, sales tax exemption, use tax, sales and use tax, back-to-school, classroom supplies, education tax relief, tax holiday, retail exemption, Minnesota sales tax, school materials, binders, calculators, notebooks, pencils, backpacks, book bags, local tax revenue, taxable sales base, income tax

Transcript Highlights:

• We'll call the House Tax Committee to order.
• </c> Welcome to the tax committee.
• </c> to avoid complex tax situations. to avoid complex tax situations.
• </c> to provide tax guidance for our clients. to provide tax guidance for our clients.
• </c> before the uh house um tax committee. before the uh house um tax committee.

Bills: HF2048 , HF2360 , HF2006 , HF950 , HF912 , HF3140 , HF2931

Committee: House Taxes

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Transcript Highlights:

• </c> for be from becoming a tax outlier. for be from becoming a tax outlier.
• 95% of costs of doing business, whether it's federal tax, state tax, property tax, fuel, energy, employee
• </c> passing the pass through entity tax. passing the pass through entity tax.
• It's not a tax cut.
• It's not a tax cut. It's t Minnesota. It's not a tax cut.

Bills: HF3127 , HF3816 , HF3814 , HF3815 , HF3817

Committee: House Taxes

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, corporate franchise tax, individual income tax, research expenditures, federal compliance, Minnesota Statutes, income tax, corporate tax, section 179, federal conformity, HF3815, Minnesota taxes, tax conformity, Internal Revenue Code, IRC conformity

Transcript Highlights:

• </c> tax that because there was no sales tax tax that because there was no sales tax paid.<00:05:47.840
• </c> on the use tax side. on the use tax side.
• </c> shall have paid sales tax or use tax. shall have paid sales tax or use tax. &gt;&gt; Correct.
• </c> that excise tax mean sales and use tax? that excise tax mean sales and use tax?
• </c> higher tax rate. higher tax rate.

Bills: SF0061 , SF0098 , SF0110

Committee: Senate Revenue

Keywords: sales tax, motor vehicle, family transfer, tax exemption, Wyoming legislation, veteran, property tax exemption, Wyoming National Guard, honorable discharge, tax benefits, surviving spouse, military service, property tax, residential real estate, tax assessment, primary residence, tax revenue, 916, all

Transcript Highlights:

• Our food is tax-exempt, pet prescriptions are tax-exempt, so now we're just making their food tax-exempt
• They can also have an additional... ...taxes levied forth like fuel taxes, so it makes that even more
• It looks more like an income tax than it does a consumption tax on a particular person. Why?
• They do not have a carbon tax.
• Their property tax exempt status under the Texas Tax Code.

Bills: HB 103 , HB 1256 , HB1587 , HB1632 , HB2027 , HB2525 , HJR88 , HJR138 , HB103

Committee: House Ways & Means

Keywords: taxing unit, bond database, local government, transparency, civil penalty, education reform, funding allocation, school infrastructure, teacher recruitment, student achievement, tax exemption, water conservation, graywater systems, rainwater harvesting, ad valorem taxation, county commissioners, HB 1587, Texas sales tax holiday, back-to-school tax holiday, clothing tax exemption

Transcript Highlights:

• It offers tax relief to businesses that are Investing in local agriculture and supply chains.
• from their tax liability.
• In the tax code from state sales tax on the purchase and rental of its vehicles.
• institutions and universities in the Texas Historic Preservation Tax Credit program.
• And may be used against the Texas business franchise tax or the Texas insurance premium tax.

Bills: HB104

Committee: Senate Finance

Keywords: property tax, ad valorem tax, tax rate election, voter-approval tax rate, no-new-revenue tax rate, de minimis rate, local government, special district, tax increase, tax notice, public hearing, tax code, Health and Safety Code, Texas property taxes, taxing unit, election threshold, two-thirds vote, majority vote, budget approval

Transcript Highlights:

• OK, so, um, just to clarify, the ESF is a tax on oil and gas severance taxes right?
• in a, in a traditional sense like a sales tax or property tax.
• It is still a tax on private industry that we're using.
• We could reduce property taxes by 5 billion immediately.
• use tax revenues on manufactured housing.

Bills: HB104

Committee: House Appropriations

Keywords: property tax, ad valorem tax, tax rate election, voter-approval tax rate, no-new-revenue tax rate, de minimis rate, local government, special district, tax increase, tax notice, public hearing, tax code, Health and Safety Code, Texas property taxes, taxing unit, election threshold, two-thirds vote, majority vote, budget approval

Transcript Highlights:

• Today these rentals already remit the state portion of the hotel occupancy tax, but when it comes to
• The comptroller will collect local hotel occupancy taxes. from short-term rentals at the point of sale
• In 2024, we facilitated We're $105 million in state and local hotel occupancy tax collection.
• tax.
• On cars or, uh, hotel occupancy taxes would be another example.

Bills: HB19 , HB30 , HB851 , HB1663 , HB1681 , HB1769 , HB1937 , HB1979 , HB2428 , HB2433 , HB2825 , HB3159 , HB3424 , HB3486 , HB3487 , HB3504 , HB3605 , HB3879 , HB3994 , HB4382 , HB4752 , HB5444 , HB5446 , HB5447 , HB3199 , HB4847 , HB19

Committee: House Ways & Means

Keywords: local government debt, property tax, ad valorem tax, bond election, certificate of obligation, anticipation note, school district tax rate, voter-approval rate, debt service cap, municipal finance, county bonds, flood control district, hospital district, public works, tax transparency, property tax notice, November uniform election date, general obligation bonds, local debt reform, taxpayer notice

Transcript Highlights:

• They don't have to have a tax number; they're tax exempt, yet we are taxed for inventory, and we just
• It's not a tax; it's a fee. Yeah. The fee is a tax; the tax is a fee, but you have to pay it.
• In the earlier theme, taxes are fees, and fees are taxes, and some taxes are user fees. and in water
• tax. rate multiplying when calculating their tax rate, which allows the taxing unit the ability to generate
• a higher tax rate to allow the tax unit to collect additional revenue equal to the taxing unit's required

Bills: SB467 , SB325 , SB867 , SB994 , SB1052 , SB1237 , SB1449 , SB1531 , SB2063 , SB2172 , SB2173 , SB2520 , SB2529 , SB2538 , SB2541 , SJR46 , SJR84

Committee: Senate Local Government

Keywords: SB 467, Texas property tax, ad valorem tax, homestead exemption, residence homestead, fire damage, house fire, destroyed home, temporary tax relief, appraisal district, chief appraiser, local taxing unit, tax rollback, tax refund, Tax Code Chapter 11, prorated exemption, homestead improvement, disaster relief, property tax exemption, residential property

Transcript Highlights:

• The SMR tax for the city of Coppell is a special sales tax utilized by cities across Texas to repair
• to propose the adoption of an M&O tax rate above the voter approval tax rate for a specific purpose.
• Taxpayers have raised concerns that taxing units re-propose bond propositions and tax rate increases
• pay their taxes.
• The unused increment rate gives taxing entities the ability to recapture tax capacity that they did not

Bills: SB1277 , SB1531 , SB2452 , SB2520 , SB2521 , SB2529 , SB2538 , SB2539 , SB2541 , SB2873

Committee: House Ways & Means

Keywords: municipal sales tax, street maintenance, local option tax, Tax Code Chapter 327, sales and use tax, street repair, sidewalk maintenance, water infrastructure, wastewater system, stormwater system, local election, ballot language, reauthorization, municipal finance, infrastructure funding, Texas municipalities, street and sidewalk tax, special district tax, public works, property tax

Transcript Highlights:

• We do have a lot of tax credit and tax cut type legislation, and I tell people we don't legislation and
• Fulford said, it's sales tax. So sales tax on machinery, sales tax on groceries.
• And the grocery tax is gone? ...portion, and the grocery tax is gone? Okay.
• it's not totally doing away with the sales tax. doing away with the sales tax totally.
• And so to waive the taxes... Demopolis.

Bills: HB86 , HB273 , HB379 , HB386 , HB387 , HB388 , HB389 , HB487 , HB600 , SB120 , HB176

Committee: Senate Finance and Taxation Education

Keywords: rural health, hospital funding, tax credits, qualified donations, Alabama Department of Revenue, HB273, Hunger-Free Campus Act, hunger free campus, food insecurity, college hunger, student hunger, campus pantry, food pantry, SNAP, Supplemental Nutrition Assistance Program, basic needs, student food assistance, meal vouchers, meal credits, food vouchers