Transcript Highlights:

• It's from LSA and the Department of Revenue, both concerning use tax and ...use tax and sales tax are
• Use the previous roll. All right.
• And then, but it would push us to use...
• We're using it to fidelity, and it... We're using it to fidelity, and that was rebid last year.
• Not us, but did... to pay any rounds? Not us, but did the PowerSchool folks have to pay?

Bills: HB315, HB152, HB205, SB184, SB209, HB309, SB280, SB267

Keywords: sales tax, local exemption, Consumer Price Index, tax holiday, clothing tax exemption, school supplies, sales tax exemption, baby supplies, baby formula, maternity clothing, menstrual hygiene products, use tax, exemption, tax conformity, tangible personal property, Alabama Department of Revenue, retail tax, consumer use tax, nonresident, religious publications

Transcript Highlights:

• This tax credit allows us to talk to new donors who are thrilled to allocate their state tax dollars
• This tax credit<00:09:53.519><c> allows</c><00:09:53.920><c> us</c><00:09:54.080><c> to</c><00:09:54.320
• </c> our mission to help us build more homes. our mission to help us build more homes.
• It requires us to update our land use and zoning code.
• </c> neighborhood businesses recognize us. neighborhood businesses recognize us.

Bills: HF3902, HF3895

Keywords: housing tax credit, Minnesota Housing Finance Agency, qualified projects, taxpayer contributions, greater Minnesota, zoning, housing, local government, multifamily development, affordable housing, land use, urban development, 1183, house

Transcript Highlights:

• help us with retention.
• House Bill 3486 creates a sales and use tax incentive for restaurants that purchase Texas farm-raised
• Local restaurant owners may deduct $5 from the state sales and use tax liability for every 100 Texas
• House Bill 3487 creates a sales and use tax incentive for restaurants participating in the Oyster Shell
• Tax or the Texas Insurance Premium Tax.

Bills: HB104, HB2434, HB2529, HB2688, HB3161, HB3486, HB3487, HB3745, HB4044, HB4226, HB4945, HB104

Keywords: Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, retirement, service credit, Employees Retirement System of Texas, employee benefits, pension reform, salary supplement, county judges, judicial functions, state law, government compensation, public retirement systems, municipality pensions, firefighters, police officers, retirement age

Transcript Highlights:

• us on this bill several times.
• They used to be Senator Pizzo's constituents.
• So can you tell us what exactly did you do?
• It divides us instead of unites us. So please vote up on this bill. Thank you very much, Senator.
• Competition is what drives us to be great.

Bills: S0484, S0698, S0706, S0968, S1118, S1122, S1134, S1320, S1342, S1548, S1614

Keywords: data centers, large load customer, large-scale data center, electric utility, public utility tariff, Florida Public Service Commission, FPSC, water permit, consumptive use permit, reclaimed water, groundwater, surface water, water management district, DEP, OPPAGA, economic development, land use, comprehensive plan, zoning, ratepayer protection

Summary: The committee heard several housing, local government, utility, and transparency bills. SB 1342 on transportation infrastructure and land development regulations, by Sen. Rouson, was presented as a housing-affordability measure modeled on the Live Local Act for transit corridors. After adopting an amendment that removed the bill’s compelling-governmental-interest language in enforcement provisions, the committee heard testimony from local-government and housing interests both supporting and opposing the bill’s zoning preemption approach. The bill was reported favorably. The committee also reported favorably CS/SB 1614, by Sen. Leek, which was amended to remove stormwater and code-enforcement spending provisions and to tighten restrictions on local governments seeking state appropriations after audits or without required affirmations. SB 1548, the next Live Local Act iteration by Sen. Claddie Ude, was also reported favorably; it expands where Live Local projects may be located and adds fair-housing protections. SB 968 on home backup power systems, by Sen. McLean, was reported favorably after testimony from builders and energy-related stakeholders, with the sponsor noting he was still working on amendments to refine permit provisions. The committee then approved CS/SB 698, by Sen. Martin, which allows building permits for single-family homes to be issued before septic permits are finalized if application has been made, while still requiring septic approval before occupancy. Builders testified that septic permit delays were causing lengthy project delays and contract cancellations. The committee also reported favorably SB 1320, by Sen. Martin, requiring county tax-increase referenda to include a Department of Financial Services spending analysis if available; the sponsor said the goal was to give voters more standardized fiscal information, while opponents argued existing law already provides similar transparency. SB 484, by Sen. Avila, on data centers, was reported favorably after an amendment adding a knowledge requirement to the foreign-country-of-concern service prohibition; the bill addresses local planning authority, nondisclosure agreements, utility tariff requirements, and water-use limits for large data centers. The committee also reported favorably SB 1118, by Sen. Avila, creating a one-year public-records exemption for data-center location and proprietary information, with testimony split between economic-development supporters and transparency concerns. Finally, the committee took up SB 706, by Sen. Mayfield, preempting naming of major commercial service airports to the state and designating Palm Beach International Airport as Donald J. Trump International Airport subject to federal and trademark conditions; it was reported favorably after questions about local input and airport naming. The committee then heard extensive public testimony on SB 1134, by Sen. Yarbrough, which would prohibit counties and municipalities from funding, promoting, or taking official actions related to DEI and would create penalties and a private right of action for residents. The sponsor argued the bill was aimed at preventing taxpayer-funded DEI programs and cited examples from Jacksonville and other jurisdictions; opponents said the bill was vague, overbroad, and would chill local programs, public education, and civil-rights-related activities. The transcript ends during continued public testimony on SB 1134, with no final committee action shown in the excerpt.

Transcript Highlights:

• </c><00:03:25.720><c> the</c> workforce thank you for giving us the workforce thank you for giving us
• </c> sure that our 990s are presented to us sure that our 990s are presented to us as<00:10:18.920><c
• </c><00:19:46.280><c> that</c> would be okay if we could use that would be okay if we could use that
• </c><00:24:43.039><c> so</c> of an informal setting here for us so of an informal setting here for us
• She’ll give us a call.

Bills: HF110, HF111, HF263, HF105

Keywords: HF110, Adrian Independent School District, Independent School District No. 511, school construction, sales tax exemption, use tax refund, refundable exemption, construction materials, capital improvements, school roofing, playground remodel, retaining walls, plumbing, bathroom remodel, locker room remodel, window replacements, local tax relief, general fund appropriation, Minnesota chapter 297A, retroactive tax refund

Transcript Highlights:

• But it sounds like it's easier for assessors to use this process repeatedly than go to tax court.
• would use... ...agencies that use your records?
• For instance, like FEMA or anyone else that would use the assessor tax roll?
• There was a time where the property tax in Arizona is what I call king tax.
• We didn't have income tax. We didn't have sales tax. We had property tax.

Bills: HB2016, HB2104, HB2105, HB2288, HB2289

Keywords: tax penalties, filing, tax returns, administration, Arizona Revised Statutes, agricultural property, classification, county assessor, property inspection, appeal process, property tax, agricultural classification, Department of Revenue, property valuation, inspection notice, inspection report, on-site inspection, full cash value, rural land, farm land

Transcript Highlights:

• Show me where you took part of that property tax exemption and used those funds to actually cover rent
• They use tax money yet they get to still charge the same rent.
• In contrast to federal affordable housing incentives such as low income housing tax credits, the use
• The typical cost to construct new affordable housing using low income housing tax credits tends to be
• And so these mixed income deals use the reduction in property taxes that they receive from the local

Bills: HB21, HB211, HB223

Keywords: HB 21, Texas Tax Code, ad valorem tax, property tax, delinquent taxes, tax delinquency, penalty reduction, interest rate, split payment, installment payment, tax relief, county tax collector, taxing unit, property owner, tax collection, voter-approval tax rate, no-new-revenue tax rate, tax increase election, supermajority, 60 percent threshold

Transcript Highlights:

• For those who don't deal on this regularly, GPLET again is a mechanism where the cities use their tax-exempt
• This is simply an attempt to harvest taxes that the cities don't have to give up and use those for whatever
• Property tax in Mesa, but we are using state aid to backfill the K-tog in the state for the deals that
• Chair, I do not know if this is accurate, but I do not believe because secondary property taxes are used
• But I do not believe, because secondary property taxes are used to repay pledged debt through bonds,

Bills: SB1221, SB1293, SB1294, SB1430

Keywords: taxpayer protection, law interpretation, transparency, public hearings, tax policies, GPLET, abatement, tax incentives, local government, property improvement, central business district, property tax, assessment, destruction, proration, Arizona Revised Statutes, Arizona tax corrections act, transaction privilege tax, sales tax, use tax

Transcript Highlights:

• This amendment would allow no sales tax on any fuels used for residential throughout the year.
• And so, whether that's property tax rates, whether it's real property tax, whether it's sales tax, those
• </c><00:10:54.560><c> on</c> ...for the elimination of sales taxes on all residential energy use.
• taxing the property, taxing of energy by taxing the property, taxing the<00:32:25.120><c> energy,</c
• </c> has asked us for. has asked us for.

Bills: HF4308, HF4153, HF4703, HF4711

Keywords: HF4308, Monticello nuclear plant, Prairie Island, renewable development account, RDA, nuclear waste, spent fuel, dry cask storage, utility tax, commercial-industrial property tax, state general levy, property tax exemption, residential heating fuels, natural gas tax exemption, electricity sales tax exemption, year-round sales tax exemption, distributed solar energy standard, solar mandate, community solar, grid modernization

Bills: SB15, SB9, SB7, SB1, SB2, SB67, SB15, SB9, SB7

Keywords: real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap

Transcript Highlights:

• Let us pray.
• We're getting back to an issue of how to use top-down guidelines to lower the growth of taxing unit expenditures
• Make those payments, and that 2.5% has served us well over time, dramatically reducing property tax levies
• You'll have to use FEMA A and then part of B schedules if you're a taxing jurisdiction to use the disaster
• Unfortunately, your own tax dollars were used to lobby against this bill and to lobby for men in. women's

Bills: SB15, SB9, SB7, SB1, SB2, SB67, SB15, SB9, SB7

Keywords: real property, fraud, theft, elderly, disabled, statute of limitations, criminal offense, property rights, property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap

Transcript Highlights:

• Use the Zoom chat function to chat with the technical staff, and not with us.
• But appreciate the passion. us. So as you can see, I don't have a us.
• ><c> from</c><00:19:45.840><c> profanity</c> Refrain from use refrain from profanity Refrain from use
• Mahalo for this opportunity to testify. are ready to use their voices by are ready to use their voices
• </c> use permit, right? use permit, right?

Bills: HB1817, HB2056, HB2616, HB1718, HB1842, HB1740, HB1919, HB1616, HB1774, HB1984, HB1603, HB2171

Keywords: fishing regulation, ʻamaʻama, striped mullet, bag limit, overfishing, Hawaii fisheries, funding, appropriations, Honolulu, housing, construction, grant-in-aid, community development, Banyan Drive, Hawaii community development authority, cultural revitalization, special fund, public safety, economic development, affordable housing

Summary: The committee heard HB 1817, which would create a daily bag limit for amaa/ama fish to protect Hawaii’s fisheries. DLNR said the biggest stressor on amaa populations is diversion of freshwater flows that cut off food sources for juvenile fish, and suggested that place-by-place rulemaking with fishers and stakeholders would be the most effective approach. A teacher and several Waialua Elementary students testified in strong support, describing research on declining catch data, cultural importance, and the need to preserve the fish for future generations. Other supporters said the fish is being outcompeted by invasive species and cited historical declines, including testimony that bag limits in Hilo Bay have helped increase populations. Committee members asked DLNR about traditional and cultural gathering rights, whether the bill’s bag limit would apply to native Hawaiian practices, and whether the limit was 10 per day or per season. DLNR said constitutional Hawaiian practices are protected, but also noted that if the bag limit is set in statute it would limit the department’s flexibility to tailor rules by area. Members also asked about other conservation efforts, and DLNR said fish pond revitalization and amaa production are underway statewide. One member raised concern that a statewide statutory limit might not fit conditions on every island, and DLNR said it has authority to adopt area-specific rules through rulemaking, though that process can take months to more than a year. The committee then moved to HP 206, an appropriations measure for the City and County of Honolulu involving school land transfers, and HP 266B relating to Banyan Drive. On HP 206, the county said the request is a one-time item and estimated costs were about $3.25 million, with the city and county already spending more than $350,000 on the transfers. On HP 266B, HCDA said it is conducting a master planning effort for Banyan Drive and plans a community visioning exercise this summer. Testimony from the Banyan Drive redevelopment agency emphasized the need for more flexible land-tenure rules, while OHA supported the bill with amendments to include cultural specialists and lineal descendants in the redevelopment process and to protect ceded lands. No votes were taken in the portion of the meeting provided.

Transcript Highlights:

• It gives us an opportunity, once again, to expand more property tax savings for local folks.
• The rollback tax is intended to penalize a change of use for these kinds of properties.
• We feel that if this law is passed, where there is no back tax penalty for change of use, developers
• and they're not used in the determination of fiscal tax rates.
• We have long used tax abatement to attract businesses and jobs.

Bills: HB485, HB1367, HB1370, HB1827, HB1879, HB2032, HB2133, HB2357, HB3581, HB3830, HB4060, HB4085, HB4270, HB4979, HB5217, HB5268, HB5478, HJR96, HJR97, HJR119, HJR195, HJR209, SB4, SB23, SJR2, SJR85, SB 4, SB 23, SJR 2

Keywords: healthcare, insurance, access, affordability, public health, emergency services district, sales tax, gas and electricity, residential use, tax exemption, emergency services, gas, electricity, HB 485, ESD, use tax, residential utilities, utility tax, local option tax, Texas Health and Safety Code

Transcript Highlights:

• Be with us in your efforts and may all that we us in your efforts and may all that we us in your efforts
• to help us with our Institute with us to help us with our Institute with us to help us with our pledge
• That means less tax coming to the state, means less tax coming to the state, means less tax coming to
• the state, either sales tax, income tax, any other either sales tax, income tax, any other either sales
• tax, income tax, any other tax we think about.

Bills: HJR 4, HJR 6, HB 195, HB 13, HB 143, HB 135

Keywords: occupation tax, securities, financial regulation, tax exemption, legislative amendment, capital gains tax, realized gains, unrealized gains, investment income, asset sale, capital assets, wealth tax, estate tax, trust tax, tax limitation, constitutional amendment, Texas Constitution, Article VIII, property tax, sales tax

Transcript Highlights:

• Let us pray.
• They'll be praying on the south steps of the Capitol at 11:30 for us. us, and many of us will meet with
• All of us are committed to providing property tax transparency and clarity, and this bill, House Bill
• HB 135 by Button relating to an exemption from sales and use taxes for gain.
• HB 4393 by Geren, relating to the franchise tax credit for the application of sales and use taxes to

Bills: HJR4, HJR6, HB195, HB 13, HB143, HB135

Keywords: occupation tax, securities, financial regulation, tax exemption, legislative amendment, capital gains tax, realized gains, unrealized gains, investment income, asset sale, capital assets, wealth tax, estate tax, trust tax, tax limitation, constitutional amendment, Texas Constitution, Article VIII, property tax, sales tax

Transcript Highlights:

• Let us pray.
• We ask that you just give us wisdom and understanding. ...and that you give us understanding.
• It's not subject to state income tax.
• I'm just using that as an example.
• Percentage of unfunded liability that's going to put us at...

Bills: SB45, SB73, SB169, HB243, SB177

Keywords: athlete agents, commission, state regulation, Alabama, higher education, athletics, membership diversity, catastrophe savings account, catastrophe fund, storm savings, disaster savings, hurricane, windstorm, floodwaters, hail, tornado, property insurance, homeowners insurance, insurance deductible, FORTIFIED

Transcript Highlights:

• I want to ask the vice chairman, Representative Lisk, to lead us in a word of prayer.
• Father, we thank you for this day, for this opportunity for us to get together to do the work of this
• We pray, Father, that you will give us an excellent day and that you'll keep us safe as we travel in
• We pray, Father, that you will give us an excellent day and that you'll keep us safe as we travel in
• Would you like to explain House Bill 135 to us, please? I will.

Bills: HB277, SB89, HB135, HB277, SB89, HB135

Keywords: HB277, 2A Sales Tax Holiday, firearms tax exemption, ammunition, hunting supplies, sales tax holiday, Memorial Day, Fourth of July, Second Amendment, gun tax holiday, gun rights, outdoor gear, hunting equipment, state sales tax, use tax, local option tax exemption, county opt-in, municipal opt-in, Department of Revenue, Alabama

Transcript Highlights:

• In addition, the homestead exemptions and the business exemptions will allow us to buy down the tax rate
• As it relates to the document that you provided us, you said that county and city property tax levies
• They used three years of increments that they had saved up to be able to move the tax rate all the way
• Fort Worth has used its growth and taxable values to consistently cut tax rates over the last decade.
• It means for when they ask us for the offset of property taxes, right?

Bills: SB9, SB 9

Keywords: property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit, school assessment

Transcript Highlights:

• tax collector for each parish to create an annual tax exemption budget related to local sales and use
• tax exemptions that largely mirrors the tax exemption budget, or T.E.B., relative to state taxes that
• I think it's good tax policy for our state and will continue to move us forward, so I hope I can get
• that the old procedures that we use to confirm or quiet tax sales or for munition proceedings, you use
• the same procedures that you used for those tax sales prior to January 1, 2026. ...those prior tax sales

Bills: HR118, HB1120, SCR11, SB73, SB89, SB128, SB149, SB180, SB191, SB196, SB238, SB318, SB340

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, tobacco tax, excise tax, smokeless tobacco, vapor products, public health, FDA, risk-proportionate, tax credits, higher education, workforce development, brain drain, economic incentives, SB 73, Act 10, Act No. 774 of 2024

Transcript Highlights:

• We need mud board meetings and the jet taxing jurisdiction.
• So, the key component here is the tax rate.
• In the Houston area, the average mud tax rate is lower than the City of Houston's tax rates.
• When value is created, the tax rate is reduced.
• We assemble a team. engineers, attorneys to help us with land use, and we talk to our local governments

Bills: HB23, HB363, HB447, HB954, HB23

Keywords: third-party review, property development, local government, permits, construction inspection, regulatory authority, land development, liability, occupancy certificate, municipal utility district, petition, county clerk, water code, Texas Commission on Environmental Quality, traffic impact studies, bonds, road projects, eminent domain, extraterritorial jurisdiction, county authority