Video & Transcript Research : 'taxation'
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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
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.
OK
Oklahoma 2026 Regular Session
Local and County Government Apr 14th, 2026
Local and County Government
Keywords:
corruption, nonpublic information, government accountability, criminal law, public office, counties, property taxation, watercourse, boundaries, effective date, county government, administration, local resources, public institutions, construction, maintenance, animal welfare, pet shops, commercial breeders, county regulations
Summary:
The Senate Local and County Government Committee met and first took up House Bill 3419, which would prohibit officers, employees, or contractors of political subdivisions from using non-public information for personal gain, extending an existing restriction that already applies to state agencies. There were no questions or debate, and the bill passed unanimously, 8-0.
The committee then considered House Bill 3748, allowing county commissioners to use county-owned equipment, labor, and supplies on property owned by a four-year institution. Senator Stewart asked whether the bill applied to public or private institutions, and the author said that point needed clarification and would be checked offline. With no further questions or debate, the bill passed 8-0.
The final measure was House Bill 4335, a pet store bill that would prevent municipalities from banning retail pet stores and would extend a courtesy notice period for certain animal breeders and related entities from 60 to 90 days. The bill drew extensive questioning and debate over local control, animal welfare, Petland, shelter overcrowding, and whether the measure favored an out-of-state corporation. Supporters argued it protected free enterprise and legal businesses, while opponents said it preempted local authority and could worsen animal welfare concerns. The committee passed the bill 6-3.
TX
Bills:
SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, fireworks, retail sales, regulation, public safety, holidays, municipal management, continuation elections, districts, debt management, voter approval, charter amendment, home-rule municipality, local government, petition requirements
TX
Bills:
SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, fireworks, retail sales, regulation, public safety, holidays, municipal management, continuation elections, districts, debt management, voter approval, charter amendment, home-rule municipality, local government, petition requirements
TX
Bills:
SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, fireworks, retail sales, regulation, public safety, holidays, municipal management, continuation elections, districts, debt management, voter approval, charter amendment, home-rule municipality, local government, petition requirements
TX
Bills:
SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, fireworks, retail sales, regulation, public safety, holidays, municipal management, continuation elections, districts, debt management, voter approval, charter amendment, home-rule municipality, local government, petition requirements
TX
Bills:
SB 32, SB 464, SB 996, SB 1163, SB 1173, SB 1277, SB 1452, SB 1453, SB 1548, SB 1882, SB 1883, SB 2016
Keywords:
ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, fireworks, retail sales, regulation, public safety, holidays, municipal management, continuation elections, districts, debt management, voter approval, charter amendment, home-rule municipality, local government, petition requirements
OK
Oklahoma 2026 Regular Session
Local and County Government Apr 14th, 2026 at 01:30 pm
Local and County Government
Keywords:
corruption, nonpublic information, government accountability, criminal law, public office, counties, property taxation, watercourse, boundaries, effective date, county government, administration, local resources, public institutions, construction, maintenance, animal welfare, pet shops, commercial breeders, county regulations
TX
Transcript Highlights:
- I mean, double taxation is a big issue in our state; we want to make sure we eliminate all double taxation
- We heard about double taxation.
- So the following, I brought to them sample truth and taxation forms. ...they were ignored.
- The right, the appraised value in their truth and taxation form. But again, thank you.
- Less and less important to the entire structure of our taxation.
Bills:
HB511, HB972, HB 1035, HB2481, HB2723, HB2742, HB2894, HB2962, HB3077, HB3093, HB3307, HB3684, HJR67, HJR72
Keywords:
ad valorem taxation, caregiver exemption, Medicaid, long-term services, tax relief, assisted living, housing support, property tax exemption, caregiver support, residence homestead, tax exemption, unpaid caregiver, state tax code, property tax, caregiver, waiting list, intellectual disability, developmental disability, ad valorem tax, family support
ND
North Dakota 2025-2026 Regular Session
Senate Agriculture and Veterans Affairs Apr 3rd, 2025 at 02:30 pm
Agriculture and Veterans Affairs
Bills:
HCR3018
Keywords:
water rights, wetlands, inundated lands, taxation, property tax, drainage, flooded land, seasonal wetlands, meltwater, navigability, jurisdiction, county tax rolls, agricultural land, soil health, wildlife habitat, environmental regulation, public health, land ownership, riparian, drain and fill
Summary:
The Agriculture and Veterans Affairs Committee was brought back to order and first took up a conference committee report on House Bill 1151, which concerns cultured meat. Members noted that the House had refused to concur with the Senate amendments and that the bill had previously been turned into a study. The committee discussed appointing conferees, with Randy identified as chair and Weston agreeing to serve as well.
The chair explained that because the House did not concur with the committee’s change, further action would be needed and the House would chair the conference committee since it is their bill. Members briefly discussed whether additional conferees were needed, but no further names were settled beyond those mentioned.
The committee also reported that Representative Porter could not be reached, leaving the committee at a standstill. With no further business, the meeting was adjourned until 9:00 a.m. the next day.
ND
North Dakota 2025-2026 Regular Session
Senate Agriculture and Veterans Affairs Apr 3rd, 2025 at 09:00 am
Agriculture and Veterans Affairs
Bills:
HCR3018
Keywords:
water rights, wetlands, inundated lands, taxation, property tax, drainage, flooded land, seasonal wetlands, meltwater, navigability, jurisdiction, county tax rolls, agricultural land, soil health, wildlife habitat, environmental regulation, public health, land ownership, riparian, drain and fill
Summary:
The Agriculture and Veterans Affairs Committee met with a quorum and first took up House Concurrent Resolution 3018, which was amended to expand a study of wetlands and jurisdictional water issues, including questions about taxing authority over land inundated by water. The committee adopted the amendment and then passed the resolution as amended on a roll call vote, with all members present voting yes or aye. Senator Weston agreed to carry the measure.
The committee then considered House Bill 1581, relating to funding for the Native American Tourism Alliance. Senator Marcellais explained an amendment restoring the funding level to $500,000 and adding a 10% tribal match. Members debated the budget impact and the likelihood of the bill surviving in that form. The amendment failed on a 3-3 tie, after which the committee moved to the original House version. That version, with $100,000 total funding and matching requirements, received a 4-2 do pass recommendation and was sent to Appropriations, with Senator Marcellais designated as carrier.
The committee also discussed House Bill 1541, which would create a new commission to oversee septic systems, but members indicated a preference for a different approach already moving in the House that would place licensing and oversight under DEQ with health units still handling inspections. No final action was taken on that bill. Finally, the committee reviewed House Bill 1280, a water/drainage-related measure involving voting eligibility for landowners who have not paid assessments, but members raised legal questions and deferred further action. The committee also discussed broader concerns about a chemical-labeling bill and related public emails, then recessed until the call of the chair.
LA
Keywords:
motor vehicles, enforcement, administrative support, law enforcement, private service provider, regulatory compliance, expropriation, public purpose, property rights, compensation, city governance, St. George, insurance premium tax, city of St. George, municipal authority, local taxation, East Baton Rouge Parish, 965, house, all
MN
Transcript Highlights:
- This legislation also promotes equitable taxation by ensuring that all pass-through entities, regardless
- So, regardless of the level of taxation that... lower income worker, you know, earning lower income worker
- /c><00:53:57.400><c> the</c><00:53:57.520><c> level</c><00:53:57.920><c> of</c><00:53:58.080><c> taxation
- </c><00:53:58.960><c> that</c> Regardless of the level of taxation that we would prefer, let's strive
- </c><00:58:19.000><c> and</c> involved in levels of taxation and involved in levels of taxation and spending
Keywords:
taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, overtime compensation, tax deduction, income tax, federal regulations, tax reform, tip income, federal tax deduction, Minnesota Statutes, individual income, employer contributions, Trump accounts, federal law, gross income exclusion, 1183
MN
Transcript Highlights:
- Analysis by the Institute on Taxation and Economic Policy finds that in 2026, the richest 1% of Minnesota
- 27:58.640><c> by</c><00:27:58.760><c> the</c><00:27:58.920><c> Institute</c> on<00:28:02.400><c> Taxation
- and</c><00:28:03.040><c> Economic</c><00:28:03.520><c> Policy</c><00:28:04.000><c> finds</c> on Taxation
- Subnational<00:52:49.560><c> wealth</c><00:52:49.800><c> taxation</c><00:52:50.440><c> could</c><00:52
- :50.560><c> be</c> Subnational wealth taxation could be Subnational wealth taxation could be expected
Keywords:
child tax credit, financial assistance, low-income families, state revenue, tax policy, net investment income, taxation, business income, self-employment, tax increase, wealth tax, fairness, public services, high-income earners, economic equity, Internal Revenue Code, employee classification, federal law, Minnesota statutes, 1183
TX
Bills:
SB 3038, SB 3045, SB 3065, SB 3069, SB 3071, HB 2025, HB 2149, HB 3370, HB 4205, HB 4506, HB 5424, HB 5652, HB 24, HB 3687
Keywords:
Montgomery County, management district, special district, bond issuance, assessments, taxation, public welfare, economic development, nonconforming uses, zoning regulations, land use, property rights, municipal authority, municipal utility district, eminent domain, bonds, taxes, public infrastructure, water supply, zoning
MN
Transcript Highlights:
- Is this kind of like taxation without representation? [laughter] >> Mr. Chair. >> Yeah. Okay.
- Is this kind of like taxation<01:30:11.840><c> without</c><01:30:12.239><c> representation?
- </c> taxation without representation? taxation without representation?
Keywords:
tax credits, sustainable aviation fuel, environmental policy, corporate franchise, Minnesota taxation, electricity generation, property tax exemption, renewable energy, incentives, economic development, fuel delivery, tax exemption, retail transactions, diesel exhaust fluid, fuel lubricants, healthcare tax, gross receipts tax, hospitals, chiropractors, healthcare providers
AZ
Transcript Highlights:
- The bottom line is if we use the income approach in agriculture for property taxation, we don't punish
- disability rating by the United States Department of Veterans Affairs is 100% is fully exempt from taxation
Keywords:
property tax exemption, disability, veterans, widows, income limits, Arizona Revised Statutes, property tax, electronic communication, tax assessment, tax correction, real estate, agriculture, tax classification, land use, nonprofit organizations, transaction privilege tax, tax exemption, textbook rental, education, business leasing
MN
AL
Alabama 2026 Regular Session
Alabama House Commerce and Small Business Committee Feb 3rd, 2026
Commerce and Small Business
Keywords:
ad valorem tax, road funding, local government, referendum, Choctaw County, Tuskegee University, education funding, Alabama Education Trust Fund, appropriation, agricultural research, data privacy, consumer rights, personal data, data protection, Alabama Personal Data Protection Act, peer-to-peer car sharing, vehicle insurance, liability, shared vehicles, taxation
AL
Alabama 2025 Regular Session
Alabama House Lee County Legislation Committee Apr 24th, 2025
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