Video & Transcript Research : 'Tax Code Chapter 351'

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HI

Hawaii 2026 Regular Session

JDC Public Hearing 02-06-2026

Judiciary

Transcript Highlights:
  • . >> Um, next up is SB 2462 relating to income tax, state income tax liability.
  • election campaign fund to $6 for taxpayers filing individual returns with $6 or more of state income tax
  • I believe Julie in support, and Tom Yamama Chica for Tax Foundation of Hawaii on Zoom, maybe. >> No present
Summary: The Judiciary Committee heard testimony on several bills. SB 2444 would raise the real property exemption amount for attachment or execution, which the Attorney General said could create vague retroactivity language and litigation risk; the committee noted the exemption had last been adjusted around 1978. SB 2446 would add a seventh associate judge to the Intermediate Court of Appeals. Judiciary staff testified in opposition, saying recent internal restructuring and a pending vacancy had improved output and that it would be prudent to wait and see the effect before adding another judge. The Public Defender supported the goal of faster appellate resolution but said it would defer to the court’s assessment and had no objection to revisiting the issue later. The committee also discussed current appellate timelines, with staff saying at least 225 days is built into the process before a case reaches a merit panel, and that a two-year delay from panel assignment was realistic under the current structure. The committee then heard SB 2450, which would establish a presidential preference primary for the 2028 cycle. The Chief Election Officer said the election would cost about $4 million, less if combined with the regular primary. Several opponents argued the bill would add bureaucracy, duplicate or undermine party-run processes, and waste taxpayer money; one speaker estimated the total cost could be closer to $6 million when county costs are included. Supporters and committee members discussed that the measure would not require parties to use the results and that Hawaii remains one of the few states still using caucuses. The committee also asked whether counties could staff the election and whether the results would be useful given Hawaii’s current primary timing. SB 2453 would require the Office of Elections to include a notice with each ballot that a digital and printed voter information guide is available, with the notice in 32-point font as a separate insert. The Chief Election Officer said the insert would cost about $90,000 and asked for an effective date of January 1, 2027 because mailing preparations for the primary would already be underway. The Disability and Communications Access Board, League of Women Voters, National Federation of the Blind of Hawaii, and others supported the bill. The committee also began hearing SB 2461, which would have the Office of Elections prepare a questionnaire for candidates and publish responses online and in the voter guide; the Chief Election Officer said the office did not think it should be the agency to shape campaign questions, though he said it could work if the questions were specified in statute. Finally, the committee heard SB 2457, which would require a criminal conviction before seized property could be forfeited. The Attorney General and Honolulu Police Department opposed the bill, arguing it would prolong cases, increase storage costs, and make forfeiture less effective against crime, especially where owners flee, die, or hide assets through shell companies. The Public Defender strongly supported the measure, saying forfeiture should be tied to convictions and that people challenging forfeiture often lack counsel. The Honolulu Prosecutor also opposed the bill, but said it supported transparency, due process, and even a right to counsel; it argued conviction-only forfeiture would fail in cases involving fugitives, deceased suspects, or hidden ownership structures. The committee questioned what would happen to property if an owner could not be found, and the prosecutor said the outcome would depend on the type of property and could involve abandonment or interpleader proceedings.
AL

Alabama 2025 Regular Session

Alabama House Fiscal Responsibility Committee Feb 19th, 2025

Fiscal Responsibility

Transcript Highlights:
  • It's not subject to state income tax.
  • It's a benefit for teachers because that retirement is not subject to state income tax; it's sitting
  • Then they can roll it into an IRA or another tax-separate account at the end.
  • I don't know if there's some tax issues or anything with that. We've never looked at that.
  • Chairman Pettis: Okay, under existing law, the state procurement code governs all purchases made by the
Bills: SB45, SB73, SB169, HB243, SB177
TX
Transcript Highlights:
  • of the Texas Education Code, the Health and Safety Code, and the Code of Federal regulations not in
  • Just like in Chapter 21? That's correct. Yes. And that person's decision is binding?
  • I've worked on parental rights, chapter 26, in, I think it was 1995.
  • They had content throughout their 22 chapters.
  • We all pay we pay our taxes, but it's the parents who are funding the schools.
TX

Texas 89th Regular

Judiciary & Civil Jurisprudence Apr 23rd, 2025 at 10:04 am

Judiciary & Civil Jurisprudence

Transcript Highlights:
  • It's a separate doctrine, and that is in Chapter 125 of the Civil Practice and Remedies Code.
  • And obviously, the legislature has laid some of this out in Government Code, Chapter 403, I believe,
  • Has laid some of this out in Government Code, Chapter 403, I believe, in how it later gets distributed
  • HB 1375 creates a new chapter in the Civil Practice and Remedies Code, allowing individuals who are harmed
  • HB. 1375 creates a new chapter in the civil practice and remedies code, allowing individuals who are
Summary: The committee heard House Bill 4961, which would bar uninsured motorists from recovering non-economic damages after a collision. The author said the bill is intended to create incentives to maintain insurance and to address what he described as an unfair system for insured drivers. Texans for Lawsuit Reform and Texas Eagle Forum testified in support, while the Texas Trial Lawyers Association opposed it, warning the bill could also affect pedestrians, passengers, children, and others who did not choose whether a vehicle was insured. The bill author clarified that passengers would be included in the bill’s coverage. No vote was taken and the bill was left pending. House Bill 5570 would extend a legislative attorney CLE exemption to attorneys appointed by the governor and confirmed by the Senate to boards or commissions. The author said the measure is meant to ease time burdens and encourage service, and a witness supported it as a modest incentive for public service. A committee member noted a discrepancy in the number of affected attorneys, and the author agreed to verify the correct figure. The bill was left pending. The committee also heard House Bill 2969, which would restrict the State Bar from adopting rules or penalties that unreasonably burden attorneys’ religious exercise or free speech based on sincerely held beliefs. The author and several witnesses from Texas Values, Alliance Defending Freedom, and Cecilia Wood argued the bill protects lawyers of faith from an ABA model rule they described as a speech code. No one testified against the bill, and it was left pending. House Bill 4260, which would prohibit county judges and county commissioners from practicing law in courts over which they have jurisdiction, drew opposition from the County Judges and Commissioners Association, which argued existing ethics rules already address conflicts and that the bill would burden rural officials. The author said the bill was prompted by concerns about judges using their office to pressure others. The bill was left pending. House Bill 5134 would limit Rule 202 pre-suit depositions to people who have suffered or reasonably expect actual damages and would allow attorney’s fees against abusive petitioners. The author said the bill is aimed at preventing harassment and fishing expeditions, especially in family-law disputes. Questions focused on how the standard would work and how it differs from current law; the author said the main change is fee-shifting and a clearer legislative directive. The bill was left pending. House Bill 3095, a committee substitute version of a similar uninsured-motorist bill, would bar uninsured motorists from recovering non-economic damages and limit economic recovery, with several exceptions. Trial lawyers argued it was unconstitutional because it capped economic damages and could unfairly affect innocent drivers, pedestrians, and older people who no longer drive. The author acknowledged constitutional concerns and said the bill would need further work; the committee withdrew the substitute and left the bill pending. Finally, House Bill 4388 would require all judges, including county judges who perform administrative duties, to remain subject to the Code of Judicial Conduct. Supporters said some elected judges avoid accountability by relinquishing judicial functions, while opponents argued the bill is too rigid and unnecessary because existing remedies already exist. House Bill 3964 would limit public nuisance claims to their historical role and bar such claims against lawful conduct, conduct already covered by other remedies, and products. The author and supporters said the bill is meant to prevent courts from using public nuisance to make policy, while opponents argued it would eliminate useful remedies and could affect local actions against environmental or product-related harms. The author said the bill would not affect statutory nuisance claims, private nuisance claims, or other causes of action, and would be amended to clarify some provisions. The bill was left pending.
TX

Texas 89th Regular

Judiciary & Civil Jurisprudence Apr 23rd, 2025 at 10:04 am

Judiciary & Civil Jurisprudence

Transcript Highlights:
  • It's a separate doctrine, and that is in Chapter 125 of the Civil Practice and Remedies Code.
  • You have the Water Code, and the local government has the Water Code.
  • And obviously, the Legislature has laid some of this out in Government Code Chapter 403, I believe, even
  • HB 1375 creates a new chapter in the Civil Practice and Remedies Code, allowing individuals who are harmed
  • HB. 1375 creates a new chapter in the civil practice and remedies code, allowing individuals who are
Summary: The committee heard testimony on several bills affecting civil practice, judicial conduct, and attorney regulation. HB 4961 and the similar HB 3095 would bar uninsured motorists from recovering non-economic damages after a collision, with HB 3095 also addressing certain exceptions and limiting economic damages in some cases. Supporters said the measures would encourage insurance coverage and fairness for insured drivers, while opponents argued they would unfairly punish injured people who were not responsible for the lack of insurance, including pedestrians, passengers, children, and others. HB 3095 drew constitutional concerns from witnesses, and the committee later withdrew the committee substitute and left the bill pending; HB 4961 was also left pending after questions about its scope, including passengers. HB 5570 would expand a continuing legal education exemption to attorneys appointed by the governor and confirmed by the Senate who serve on boards or commissions. The author and witness said the bill would free up time for public service while still requiring ethics training. A committee member raised a discrepancy in the number of attorneys covered, and the bill was left pending. HB 2969 would prohibit the State Bar from adopting rules or penalties that unreasonably burden attorneys’ religious exercise or free speech, especially in relation to sincerely held religious beliefs. Supporters framed it as a protection for lawyers of faith against an ABA-style speech code, while no one testified in opposition; the bill was left pending. HB 4260 would prohibit county judges and county commissioners from practicing law in courts over which they have jurisdiction. The author described it as an ethics measure to avoid conflicts of interest, but county officials and the County Judges and Commissioners Association opposed it, saying existing ethics rules already address conflicts and that the bill would impose hardships, especially in rural counties. The bill was left pending. HB 4388 would require all judges, including those who serve only in administrative roles, to remain subject to the Code of Judicial Conduct; supporters said some judges avoid discipline by relinquishing judicial functions, while opponents said the bill was unnecessary and could burden county judges who serve as administrators. It was also left pending. The committee also heard HB 5134, which would limit Rule 202 pre-suit depositions to people who have suffered or reasonably expect to suffer actual damages and allow attorney’s fees against abusive petitioners. The author said the bill would curb harassment and fishing expeditions, but members questioned how the standard would work in practice; the bill was left pending. Finally, HB 3964 would narrow common-law public nuisance claims by barring suits over lawful conduct, conduct already addressed by other remedies, and products, while preserving other causes of action. Supporters said the bill would prevent regulation through litigation and protect legislative authority; opponents said it would eliminate important remedies and that no Texas abuse had been shown. The author indicated he would revise the bill, and it was left pending.
TX

Texas 89th Regular

Judiciary & Civil Jurisprudence Apr 23rd, 2025

Judiciary & Civil Jurisprudence

Transcript Highlights:
  • The committee substitute for House Bill 5624 adds Chapter 75E to the Texas Civil Practice and Remedies
  • It amends several different codes to address some of the issues that have arisen since the passage of
  • This will ensure that the Civil Practices and Remedies Code mirrors the Texas Administrative Code, reducing
  • The underlying statute, Texas Civil Practice and Remedies Code section... 1.02 was enacted in 1979.
  • Chapter 42 of the Texas Property Code sets out the properties. ...that are exempt or assets that are
LA

Louisiana 2026 Regular Session

Revenue and Fiscal May 19th, 2026

Revenue & Fiscal Affairs

Transcript Highlights:
  • This bill is about fairness, transparency, and common-sense protection in our local sales tax audits.
  • It's about fairness, transparency, and common-sense protection in our local sales tax audits.
  • This bill does not prevent audits; it does not weaken tax enforcement.
  • And really, the only other thing it does is it allows an agreement between the tax collector and the
  • And, Representative, this bill deals with audits of sales tax and requires the auditor to provide specific
Bills: HB2, HB3, HB799, HB1039
TX

Texas 89th Regular

Delivery of Government Efficiency Apr 30th, 2025

Delivery of Government Efficiency

Transcript Highlights:
  • More troubling, these charters are funded... ...directly by the state with no local tax base to support
  • Those two properties that have been abated or taken off the tax rolls testify to them.
  • In the 23 school year alone, the state paid nearly $1 billion in Texas tax dollars. to D and F rated
  • All of this would be paid for with our tax dollars.
  • I'm against. ...waste and fraud, and I'm for accountability and ensuring that every tax dollar that we
MN

Minnesota 2025 1st Special Session

House Taxes Committee 3/6/25

Taxes

Transcript Highlights:
  • year 2031 until tax year 2036.
  • on the um existing credit from uh tax on the um existing credit from uh tax year<00:21:26.520>
  • <00:42:05.160> have as a federal uh tax credit do have as a federal uh tax credit do have
  • He said the tax credit is not a forecasted tax credit; it is a tax credit allocated based on a capped
  • > a<01:24:43.920> tax forecasted ta tax credit it is a tax forecasted ta tax credit it
HI

Hawaii 2026 Regular Session

CPN DEFER Public Hearing 02-17-2026

Commerce and Consumer Protection

Bills: SB2738
Summary: The meeting reconvened on Senate Bill 2760 during the Tuesday, February 17, 2026 decision-making agenda in Conference Room 229 at the Hawaii State Capitol. The only action discussed was a recommendation to defer action on the measure for one additional day. Members were informed that the committee would reconvene in Room 229 on Wednesday, February 18, 2026, at 10:07 a.m. to consider action on the bill. No vote was taken on the measure at this session. The meeting was then adjourned.
HI

Hawaii 2026 Regular Session

CPC Public Hearing - Wed Mar 18, 2026 @ 2:00 PM HST

Consumer Protection & Commerce

Summary: The committee heard SB 1166 SD2, a bill on insurance and climate-related damages that would authorize the Hawaii Property Insurance Association and, in amended versions discussed during testimony, other public and private entities to pursue civil actions to recover losses tied to climate disasters and extreme weather. DCCA’s Insurance Division and the Department of the Attorney General raised legal concerns, saying the bill’s scope may not fit the insurance code section being amended, that it could create subject-matter and title issues, and that some subrogation language may be duplicative of existing rate-filing practice. Lawyers for Justice opposed the measure, arguing it conflicts with existing subrogation law and recent Hawaii Supreme Court rulings that treat the judicial lien process as the exclusive remedy. The American Petroleum Institute also opposed, warning the bill would add liability and litigation risk for companies operating under existing permits and could undermine energy reliability and investment. Supporters said the bill would help shift climate-related insurance costs away from residents and onto fossil fuel companies and other responsible parties. Testimony in support came from the Polluters Pay Hawaii Coalition, Center for Climate Integrity, Hawaii Island Council, Our Hawaii, Sierra Club of Hawaii, and others, who described recent flooding, storm damage, rising premiums, non-renewals, and underinsurance as evidence of a worsening climate-driven insurance crisis. Several supporters urged amendments to give the Attorney General explicit authority to recover insurance-related losses for the Hurricane Relief Fund, HPIA, and private insurers, and to ensure recovered amounts benefit policyholders. Committee members questioned whether HPIA is a private entity, whether the Attorney General could represent it, whether the bill could create double recovery or affect pending climate litigation, and whether insurers would have standing or damages if they are only paying contractual claims. The committee then took up SB 888 SD2, a consumer protection bill that would restrict smart household security device operators from sharing user data with law enforcement without consent or a judicial order, and would bar conditioning device use on such consent. The Office of Consumer Protection testified in support and said an Illinois law could serve as a useful template for exceptions to the warrant requirement. An individual supporter said the measure would protect immigrant communities, judges, and others from surveillance and misuse of private data. No vote was taken during the portion of the meeting provided, and the chair noted additional written testimony submitted in support of SB 1166.
HI

Hawaii 2026 Regular Session

AEN-WLA, AEN Public Hearings 02-11-2026

Agriculture and Environment

Transcript Highlights:
  • can be claimed in getting the tax can be claimed in getting the tax credit?
  • tax. tax. tax.
  • establishing the carbon emissions tax establishing the carbon emissions tax and<01:03:33.599>
  • refundable high mileage driving tax refundable high mileage driving tax credit<01:03:47.359>
  • :49.359> to credit under chapter 235 applicable to credit under chapter 235 applicable to individual
Summary: The committee heard several measures related to agriculture, invasive species control, trees, reef protection, and land use. SP 2489 would require Department of Agriculture and Biosecurity leases to include access, invasive-species control, and termination provisions; DAB and DLNR supported it, as did several outside groups, while the Hawaii Farm Bureau and Hawaii Cattlemen’s Council raised concerns about notice, cooperation with lessees, and placing penalties on leaseholders for preexisting infestations. The chair noted six testifiers in support, one opposed, and three with comments. SP 2310 would appropriate funds to remove overgrown vegetation from the Kohola stream. DAB supported the bill but explained that the work already completed by its contractor stopped at a DOT boundary, and that the affected parcel appears to be a DOT highway segment on ceded lands; the committee discussed whether the appropriation should instead go to DOT. SP 2372, on exceptional and significant trees, received support from DNR and Outdoor Circle, with testimony describing trees as critical infrastructure and suggesting technical amendments to committee membership and the process for recommending trees to county councils. SP 2426, which would authorize DNR to contract with private parties to maintain sunscreen dispensers at state beaches and promote mineral-based sunscreen as reef-protective, drew support from DNR and reef advocates, while another witness questioned the science behind claims about mineral versus chemical sunscreens and urged broader environmental solutions. SP 2334 would impose a land conversion fee on agricultural land converted to other uses, create a fee fund for programs including healthy soils, and require state agricultural lands to use a conservation metric. DAB offered comments, and testimony from climate and farm groups generally supported the conservation goals but questioned references to programs not yet in place and objected to language excluding solar and wind uses, with one witness urging that agri-voltaics remain allowed. SP 2925, concerning coconut trees, would recognize them as food, water, and cultural resources, require signage for landscape palms, set labeling standards, and create a tax credit for naturally managed consumable coconut trees. DAB shifted from opposition to comments, DNR supported, and testimony from cultural and subsistence advocates strongly backed the bill as a response to coconut rhinoceros beetle impacts; committee questions focused on enforcement of signage, inspection resources, and the proposed tax credit.
AL

Alabama 2025 Regular Session

Alabama Senate Finance and Taxation General Fund Committee Mar 5th, 2025

Finance and Taxation General Fund

Transcript Highlights:
  • Existing law allows for tax… Existing law allows for tax credits to support the A.B.L.E. deductions.
  • It’s quite similar to the college 529 program; it's the same section of the IRS code.
  • An important part of this is to have a tax deduction; it's just like the...
  • A tax deduction, it's just like the college council program.
  • It's a tax deduction of $5,000 for single filing and $10,000 for joint filing.
Bills: HB52, HB89, HB141, HB52, HB89, HB141
AL

Alabama 2025 Regular Session

Alabama House Ways and Means Education Committee Apr 2nd, 2025

Ways and Means Education

Transcript Highlights:
  • Of the states that do tax contacts and glasses, some of them only tax ... glasses.
  • Is there still a local tax? In the states that do tax, they're exempt.
  • It would allow taxpayers to claim a state income tax credit, a financial institution excise tax credit
  • , an insurance premium tax credit, or a utility tax credit for donations to eligible rural hospitals,
  • insurance premium tax credit, and utility tax credit.
Bills: SB1, HB176, HB86, SB1, HB176, HB86