Video & Transcript Research : 'Tax Code Chapter 327'

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TX
Transcript Highlights:
  • 1314 expands the current definition of an e-cigarette in Section 161.0876 of the Health and Safety Code
  • As a business owner, we pay our taxes, we create jobs, and I want to follow the law.
  • Under current law, Chapter 18 of the Civil Rights Act Practice and Remedies Code allows a plaintiff to
  • Citizens, the tort tax is dramatically increasing.
  • But there's the master billing code, and then there's what you pay code, right?
AZ

Arizona 2026 Regular Session

02/11/2026 - House Ways & Means

Ways & Means

Transcript Highlights:
  • And if the Department of Revenue is issuing forms, those forms need to be consistent with the tax code
  • I love tax cuts.
  • And if we want something other than what the current statutes indicate is the tax code, then we need
  • of the flat tax.
  • tax authority.
Summary: The committee first heard House Bill 2780, a technical cleanup measure related to Arizona’s judicial tax lien foreclosure and excess proceeds process. The sponsor and a witness said the bill clarifies when a court should order a public sale, standardizes distribution of sale proceeds, and corrects inconsistencies left from prior reforms. No opposition was raised, and the committee approved HB 2780 unanimously on a 9-0 do pass vote. The committee then took up House Bill 4029, which would require the Governor’s Office of Strategic Planning and Budgeting and the Joint Legislative Budget Committee to evaluate the revenue impact of federal tax conformity changes earlier in the process, and would require the Department of Revenue to issue tax forms consistent with statute. An amendment was adopted to have OSPB and JLBC each make the evaluation and to require a governor’s report if the impact is $100 million or more, along with new reporting deadlines for DOR. Supporters argued the bill would force earlier action on conformity and prevent tax forms from diverging from statute; opponents said it added bureaucracy and could delay filing. The committee approved HB 4029 as amended by a 5-4 vote. The committee also heard House Bill 4030 and the related HCR 2052, both aimed at limiting local tax and fee increases. HB 4030 would bar municipalities and counties from adopting, imposing, or collecting increased fees, transaction privilege taxes, and utility rates from July 1, 2026, through June 30, 2030. The sponsor said the measure was intended to protect taxpayers from inflation and rising local costs. Cities, counties, and utility representatives opposed the bills, warning they would hinder infrastructure financing, water and wastewater projects, road improvements, and public safety services, and could force general fund subsidies or delayed maintenance. Supporters argued local governments have seen substantial revenue growth and should be restrained from further increases. The committee did not reach a final vote on HB 4030 or HCR 2052 in the portion provided.
AL

Alabama 2026 1st Special Session

Alabama House Ports, Waterways and Intermodal Transit Committee Jan 21st, 2026

Ports, Waterways & Intermodal Transit

Transcript Highlights:
  • But they've all asked me to do this, and I've been wanting to do it for a while because I like the code
  • So if you go to the code and look, which you know lawyers do, you'll see two code sections currently,
  • because<00:06:59.759> I<00:07:00.080> like<00:07:00.240> the<00:07:00.479> code
  • 00:07:00.800> to<00:07:01.039> be<00:07:01.680> consistent because I like the code
  • to be consistent because I like the code to be consistent and<00:07:02.960> easy<00:07:03.360
Bills: HB277, SB89, HB135, HB277, SB89, HB135
MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 4/8/26

Taxes

Transcript Highlights:
  • policy and enough dollars in the tax policy and enough dollars in the tax incentive<00:37:26.960
  • investments, our corporate tax credits. investments, our corporate tax credits.
  • And this bill is strictly a tax. >> This is just the tax portion.
  • strictly a tax. strictly a tax.
  • >> This is just the tax portion. Yes. >> This is just the tax portion. Yes.
AL

Alabama 2025 Regular Session

Alabama House Ways and Means Education Committee Feb 19th, 2025

Ways and Means Education

Transcript Highlights:
  • It's basically regarding the passage of recent exemptions with the use tax.
  • We're putting together both the... ...sales tax and the use tax, kind of in the same categories.
  • So, this is a technical change in the code. Representative Underwood is the only CPA in the House.
  • Members of the committee, HB 226 deals with the property tax exemption.
  • Well, isn't it, if you get a tax bill, is it to the owner that would be on the deed?
Bills: HB205, HB226, HB234
AZ

Arizona 2026 Regular Session

02/18/2026 - House Ways & Means

Ways & Means

Transcript Highlights:
  • Taxpayers need to know how to comply with our tax code.
  • Taxpayers need to know how to comply with our tax code.
  • tax rates.
  • The cities have their own tax codes; they have their own enforcement mechanisms.
  • If I have to think about the different tax codes, different tax rates, and everything for all of the
Summary: The House Ways and Means Committee first set aside House Bill 2794 at the sponsor’s request and then took up House Bill 2290, which would clarify Arizona transaction privilege tax sourcing rules for tangible personal property by specifying that an order is received at a seller’s business location and that server location does not control sourcing. The sponsor said the bill codifies existing, historic treatment and would provide certainty for taxpayers, while the League of Arizona Cities and Towns opposed it, arguing it would be a major departure from current practice, could shift revenue away from rural communities, and could create multiple tax rates for a single transaction. The Department of Revenue said it was neutral, acknowledged ongoing ambiguity and administrative complexity, and explained that a 2023 draft ruling had been based on a legal analysis but was never finalized. Several business and association witnesses supported the bill as necessary to prevent inconsistent audits and to preserve origin-based sourcing for in-state sellers. After extended debate, the committee passed HB 2290 on a 5-3 vote, with one member absent. The committee then heard House Bill 2373, which would add a space on the individual income tax return for taxpayers to voluntarily direct part of a refund to the Veterans Donations Fund or a veterans service organization fund. The sponsor and a representative of veterans advocacy groups described it as a simple, voluntary way to support veterans organizations and local projects. No opposition was raised, and the bill was approved unanimously by the members present, 8-0, with one absent. Finally, the committee considered House Bill 2143, a technical change to Public Safety Personnel Retirement System law that would limit the 5% ownership cap to publicly traded corporations. PSPRS representatives said the change would reduce compliance costs and avoid unnecessary workarounds while maintaining existing investment safeguards and diversification rules. Members discussed that ASRS does not have the same cap and that PSPRS already has broader limits on concentration risk. The bill was presented as an administrative cleanup measure, and discussion focused on clarifying that it would not increase investment risk.
MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 3/25/25

Taxes

Transcript Highlights:
  • provision in our tax code being really hard for taxpayers to comply with and to administer.
  • As many of you may know, Minnesota has a huge marriage penalty built into our tax code.
  • > tend<01:08:52.120> to<01:08:52.279> do tax code because children tend to do tax code
  • <01:09:22.719> from into our tax code and this was from into our tax code and this was from
  • do and that is to ensure that our tax do and that is to ensure that our tax code<01:37:36.960>
MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 3/12/26

Taxes

Transcript Highlights:
  • From a compliance standpoint, all just ensuring that our existing tax code is fairly enforced.
  • <00:40:09.520> implemented<00:40:10.079> and tax code is accurately implemented and
  • tax code is accurately implemented and with<00:40:10.480> all<00:40:10.640> due<00:40:
  • A poorest tax code on the other hand only rewards those who invest in high-paid accountants rather than
  • Um, otherwise we rely on private entities to enforce um our tax code, which carries some inherent conflicts
HI
Transcript Highlights:
  • administrative costs I guess for do tax. administrative costs I guess for do tax.
  • Building Code? Building Code?
  • taxes levied by a political subdivision. taxes levied by a political subdivision.
  • It's just directing future tax revenue from an area to pay off the bond. No tax increase.
  • It's just directing future tax revenue from an area to pay off the bond. No tax increase.
Summary: The House Housing Committee heard testimony on a series of housing-related Senate bills. SB 2190 SD2 on inclusionary zoning drew support from HHFDC, Hawaii YIMBY, Grassroot Institute, Housing Hawaii’s Future, and Hako Seed Center, with opposition from OHA and Aloha Independent Living Hawaii. SB 2338 SD1, dealing with housing agency personnel authority, received comments from the Attorney General cautioning that the bill should be clarified to avoid conflicts with civil service and collective bargaining laws and recommending removal of a provision limiting employment contracts; HHFDC said its comments addressed those concerns and supported the measure. SB 2424 SD1, concerning HHFDC, received broad support from housing, business, and community groups, with one opposition. Testimony focused on changing the definition of “qualified resident” so people who already own an HHFDC-assisted unit could later purchase another if their housing needs change; HHFDC said the current rule forces people to sell before buying again and that the bill would help people move up the housing ladder and encourage more housing development. SB 2356 on parking also drew broad support from state agencies, housing advocates, business groups, and local officials, with Unite Here Local 5 in opposition. SB 2981 on land use had strong support from many organizations and 67 individuals, with Unite Here Local 5 opposing. SB 3028 SD2 on property conveyance generated the most detailed policy debate. Supporters, including Catholic Charities Hawaii, Hawaii Children’s Action Network, Indivisible Hawaii, and others, backed restructuring the conveyance tax into a marginal rate system and urged changes to revenue allocations, including dedicated funding for homeless services, DHHL, and the rental housing revolving fund. The Tax Foundation of Hawaii supported the marginal-rate concept but opposed dedicated special-fund allocations and criticized the bill’s blank sections. Committee members questioned the historical purpose of the conveyance tax, and the Tax Foundation explained it was originally a modest tax tied to property-value tracking when the state still ran the property tax system. The committee also heard SB 3187 SD2 on off-site construction, SB 2378 SD2 on housing permitting, and SB 2398 SD2 on residential housing utilities. OPSD supported SB 3187 but said it preferred the House version and wanted clarification that off-site certification should apply to factories in Hawaii, not out of state, to avoid outsourcing labor; it also suggested starting with a small scope. SB 2378 SD2 drew support from engineering, housing, and labor groups, with testimony that the House version included needed fixes to make the program insurable. On SB 2398 SD2, the Board of Water Supply opposed the bill, saying it could require disclosure of sensitive infrastructure information beyond ordinary water-availability assessments and raise critical-infrastructure and cybersecurity concerns; developers and housing groups supported the measure. No votes or final actions were taken in the portion of the hearing provided.
AL

Alabama 2025 Regular Session

Alabama House Apr 24th, 2025

Alabama House Floor Meeting

Transcript Highlights:
  • . subject to Alabama income tax. subject to Alabama income tax.
  • It subject to Alabama income tax. It subject to Alabama income tax.
  • to Alabama tax until you close that Alabama tax until you close that Alabama tax until you close that
  • governments in regards to tax governments in regards to tax exemptions.
  • And so that tax exemptions uh would And so that tax exemptions uh would And so that tax exemptions uh
TX

Texas 89th Regular

89th Legislative Session Apr 24th, 2025

Texas House Floor Meeting

Transcript Highlights:
  • Members, HB 255 brings clarity and consistency to our property tax code by exempting essential inputs
  • The tax code exempts such cemeteries from taxation.
  • The tax code assumes that every parcel of land where the dedicated cemetery has an identifiable owner
  • To address this, HB 27- Section 1117 of the tax code to clarify the tax exemption be granted by the local
  • They're going to start taxing it.
LA

Louisiana 2026 Regular Session

Education May 6th, 2026

Education

Transcript Highlights:
  • That's their go-to for their tax.
  • game, the bookstore, you're already paying sales tax.
  • So your bill gives the authority to incur debt and levy taxes.
  • an exit code to a student that differs from the exit code assigned.
  • I've had to deal with some exit code issues in the past.
Summary: The House Education Committee met on May 6 and began with a presentation from LSU leadership, including LSU System President Wade Roos and Chancellor Jim Dalton. They outlined LSU’s goals of building an “elite” flagship university while maintaining accessibility through transfer pathways from regional campuses, increasing research expenditures toward top-tier status, and keeping more Louisiana students in-state for college and jobs. Members responded positively, praising LSU’s leadership, workforce focus, and efforts to retain the state’s best and brightest students. The committee then considered several bills. SB 105, by Sen. Kathy, would reinstitute a TOPS Tech-related benefit for veterans using existing TOPS Tech funds, with no new money added; it was reported favorably. SB 374 would create a uniform framework for college economic development districts, allowing other institutions to establish districts with local government approval; Rep. Tarver offered and the committee adopted an amendment adding a legislator to each district board, and the bill was reported with amendments. SB 304 would let Louisiana institutions choose from a Board of Regents-approved list of accreditors recognized by the U.S. Department of Education, while preserving specialized accreditation; it was reported favorably. The committee also took up SB 522, which would allow vocational and technical charter schools to apply directly to BESE as Type 2 charters when supported by the State Board of Commerce and Industry. Rep. Taylor objected that the bill should apply equally to public schools and charter schools, but the committee ultimately voted 9-1 to report the bill favorably. SB 290, a cleanup bill on student exit codes and school accountability data, was reported favorably. H.R. 175, which would have asked for a study of TOPS Tech, was voluntarily deferred by the author. Finally, H.C.R. 81, by Rep. Freiberg, requested a Department of Education study on options for public school systems facing declining enrollment, including funding, staffing, closures, and consolidation. Caroline Romer of the Louisiana Association of Public Charter Schools supported the study, and Rep. Taylor asked whether charter schools should be included in the review. The resolution was reported favorably. The meeting ended with several members recognizing visiting mayors and other guests before adjournment.
FL

Florida 2026 Regular Session

Appropriations Mar 2nd, 2026

Appropriations

Transcript Highlights:
  • This is not a new tax exemption.
  • This is not a new tax exemption.
  • There's a tax on that. Then there's a tax when... There's a tax on that.
  • Last year, the bill just updated the federal reference to the federal tax code from January 1, 2024,
  • code.
Summary: The Appropriations Committee met and considered a large agenda of bills, reporting several measures favorably. Early action included SB 6, a settled claim bill involving the Department of Children and Families and the estate of Leila Estrada and Sapphire Williams, which was approved for $3.8 million. The committee also passed a cybersecurity internships bill creating a Department of Commerce program with Cyber Florida, and SB 532, which lets clerks of court retain the full amount of certain excess revenue and clarifies foreclosure-sale procedures. Veterans housing measures, CS for CS for SB 1602 and SB 1604, were approved to create a pilot program and a related trust fund for vacancy relief and risk mitigation for veteran housing. The committee also favorably reported SB 1110 on Medicaid and insurance coverage for orthotics and prosthetics, with emotional testimony from a student and family describing the high cost and importance of activity-specific prosthetics. Members also approved CS for CS for SB 1012 after adopting an amendment that removed inmate emergency and specialty medical service compensation provisions while retaining changes to the contractor-operated institutions inmate welfare trust fund. Another bill, CS for CS for SB 1614, was narrowed by a delete-all amendment to focus on limiting the use of excess fees for new building construction by local governments. All of these measures were reported favorably after brief debate, with some support testimony submitted in writing or waived. The most extensive discussion centered on CS for CS for SB 17, a major Medicaid and public assistance overhaul. The bill would create a Joint Legislative Committee on Medicaid Oversight, allow the Legislature to retain its own actuary, tighten Medicaid program oversight, update encounter-data reporting, set performance standards for managed care plans, revise pharmacy benefit manager rules, and require DCF to implement SNAP fraud-reduction and payment-accuracy reforms, including photo IDs on EBT cards and updated work requirements. It also would direct agencies to seek federal waivers for Medicaid work requirements for able-bodied adults and expanded behavioral health services. After lengthy questioning and testimony, the committee adopted amendments adding a transitional medical benefits glide path for people who gain employment and later lose Medicaid eligibility, and exempting hospice patients with six months or less to live. Supporters argued the bill would improve accountability, reduce fraud, and save money, while opponents warned it would create administrative burdens, increase paperwork, and cause eligible people to lose coverage or food assistance. The committee ultimately reported the bill favorably as amended.
OK

Oklahoma 2026 Regular Session

Revenue and Taxation Feb 23rd, 2026 at 01:30 pm

Revenue and Taxation

Transcript Highlights:
  • Senator Corm, the Revenue Tax and Taxation Committee will come to order. Mr.
  • and accessing the tax credit.
  • And just like when we first passed the tax credit program, it took us a year to sit down with the tax
  • It's not any more than a double, and taxed accordingly.
  • Currently, Oklahoma tax law allows favorable tax treatment for traditional health insurance but doesn't
AZ

Arizona 2026 Regular Session

03/04/2026 - House Ways & Means

Ways & Means

Transcript Highlights:
  • Would they still just have, would they be taxed, or would there be another mechanism to pay the tax?
  • on the tax rolls, is making up for that by paying higher taxes.
  • Chair, it would be a smaller tax shift, but it would still be a tax shift.
  • No, the bill is looking to remove 73% of the K through 12 taxes that are in that excise tax.
  • No, the bill is looking to remove 73% of the K through 12 taxes that are in that excise tax.
Summary: The House Ways and Means Committee heard several tax-related bills. SB 1293 would prohibit abating Government Property Lease Excise Tax revenues attributable to school districts, while still allowing abatements for counties, cities, towns, and community college districts. Supporters, including the sponsor, Arizona Tax Research Association, and NFIB, argued that GPLET shifts costs to other taxpayers and the state general fund through school aid backfill, while opponents from the City of Phoenix, City of Mesa, Greater Phoenix Economic Council, and the League of Arizona Cities and Towns said GPLET is an important redevelopment tool that supports urban projects, housing, and long-term tax base growth. After extensive debate over tax shifts, school backfill, and local redevelopment impacts, the committee passed SB 1293 on a 5-3 vote. The committee then considered SB 1294, a clarification to property tax classification rules for property destroyed by fire, flood, or other verifiable accident. The bill would allow assessors to keep the pre-destruction classification in place for up to five years or until a verifiable change in use occurs. The sponsor and Arizona Tax Research Association said the measure restores the prior intent of the law and corrects an inadvertent change. The committee approved SB 1294 with a due pass recommendation by a 6-1 vote, with one present and one absent. Finally, the committee took up SB 1430, an annual technical corrections bill for tax statutes administered by the Department of Revenue. An amendment was adopted to remove a disputed unclaimed-property limitations provision after the sponsor said he would strip out any nontechnical item that drew concern. The Department of Revenue supported the bill and the amendment, and the committee passed SB 1430 as amended by a 7-0 vote, with one present and one absent.
AL

Alabama 2025 Regular Session

Alabama Senate Feb 11th, 2025

Alabama Senate Floor Meeting

Transcript Highlights:
  • willing to work with us I know this is willing to work with us I know this is kind of uh you know taxing
  • is one of kind of uh you know taxing is one of kind of uh you know taxing is one of those bills you
  • they are put they are correct and when they are put they are correct and when they are put in the code
  • so that they've got a number in the code so that they've got a number in the code so that they've got
TX

Texas 89th Regular

Senate Session Feb 11th, 2025

Texas Senate Floor Meeting

Transcript Highlights:
  • Cardinal DiNardo was appointed Archbishop of the Galveston-Houston Diocese when I was a tax assessor,
  • Fortunately, he took pity on a repentant tax assessor, as the biblical scriptures did.
  • Maybe the fact that I was for a tax cut helped, I'm not sure, but then he went on to say... on to the