Video & Transcript Research : 'Tax Code'
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NM
New Mexico 2026 Regular Session
House - Taxation and Revenue Feb 18th, 2026 at 08:43 am
House Taxation & Revenue
Transcript Highlights:
- Taxes should come from those most able to afford those taxes.
- I want to speak directly to the journalism tax credit and the printer tax credit.
- How we tax people inside the state and tariffs and import taxes are outside of our country.
- Time, tax policy meant what can we afford to give in tax breaks.
- to give a tax break.
Bills:
SB240
Keywords:
capital outlay, capital projects, severance tax bonds, general fund appropriations, supplemental severance tax bonds, UNM School of Medicine, University of New Mexico, infrastructure, state buildings, courts, schools, higher education, road improvements, water and wastewater, tribal infrastructure, tribal projects, public safety, housing, emergency services, bonding
AL
Alabama 2026 1st Special Session
Alabama Senate Agriculture, Conservation, and Forestry Committee Apr 1st, 2026
Agriculture, Conservation and Forestry
Keywords:
HB444, vaccines, vaccine exemption, religious exemption, religious liberty, private school, church school, faith-based school, parochial school, school immunization, testing requirement, disease testing, parental rights, school enrollment, attendance requirements, CHOOSE Act, school choice, education funding, tax exemption, corporate income tax
AZ
Arizona 2026 Regular Session
02/12/2026 - House Rural Economic Development
Rural Economic Development
Transcript Highlights:
- And it's the largest enabler of local sales tax revenues in the city of Nogales, Arizona.
- It's going to reduce taxes and change the bonding rates.
- Madam Chair, Representative Bliss, do we know what the potential fiscal impact is on the sales tax?
- sales tax.
- sales tax.
Keywords:
utility consumer, rate intervention, public service corporation, Arizona Revised Statutes, residential rates, consumer protection, appropriation, Apache Junction, tourism, recreation, Superstition trails, funding, infrastructure, C-PACE, capital expenditure, special assessment, property improvement, local government financing, energy efficiency, water conservation
Summary:
The committee began with a presentation on the modernization of the DeConcini Port of Entry in Nogales, Arizona. Testimony from the port authority chair, a county supervisor, and the Nogales mayor emphasized that the port is outdated, flood-prone, congested, and a safety concern because CBP facilities and traffic lanes sit on or near the international boundary and stormwater infrastructure. Speakers said the port is critical to local and state commerce, tourism, and tax revenue, and requested state support and letters backing federal funding efforts. Members discussed the sewer/stormwater flooding issue, the estimated $1.5 billion to $2 billion cost, and the need for federal action; the chair said a letter of support would be prepared for committee members to sign.
The committee then heard and passed HB 2237, which appropriates $4.5 million for Apache Junction’s Superstition Trails and visitor gateway project, and HB 2926, the Workforce Housing Accelerator Act. HB 2926 would create expedited permitting for workforce housing, provide a single point of contact, reduce the state portion of prime contracting tax for qualifying projects, and lower the population threshold for certain industrial development authority bond actions. After an amendment, the bill passed 6-1. Testimony in support came from the sponsor and housing advocates, who said the bill would help address Arizona’s missing-middle housing shortage and reduce regulatory delays.
The committee also passed HB 2113, which would require RUCO to intervene in utility rate cases when proposed residential rate increases are 100% or more. The sponsor argued RUCO should focus more on rural customers facing large percentage increases, while RUCO’s director said the office has only nine staff, a $1.9 million budget, and limited capacity, warning the bill could increase costs and delay cases. Members discussed rural ratepayer impacts, and the bill passed 5-1-1. HB 2824, authorizing local C-PACE programs for voluntary financing of commercial property improvements, also passed unanimously after testimony that it would support energy, water, and infrastructure upgrades without state general fund exposure. Finally, HB 2939, a rural investment tax credit bill tied to large qualifying investments and net new jobs, passed unanimously after Lucid Motors testified in support. The committee held HB 2950 due to time and adjourned, noting it would be heard first next week.
AL
Alabama 2025 Regular Session
Alabama House Economic Development and Tourism Committee Apr 2nd, 2025
Tourism
Transcript Highlights:
- company by a production company only if the production company withheld and remitted Alabama income tax
- Alabama income tax at the rate of 5% on all payments to the loan-out company for services performed in
- withheld and remitted to the Alabama Department of Revenue is considered to be an estimated income tax
NM
Transcript Highlights:
- What's concerning is business pays the taxes, and when you see... The taxes.
- And when you see corporate income tax falling, when you see personal income tax falling, that's a long-term
- Alex gave a presentation, Tax and Rev, earlier, and last fall.
- It may not be real-coding dollars, but they're general fund dollars or some.
- And I just don't want our tax dollars going to fund races against me.
Keywords:
corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials
NM
Keywords:
corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials
NM
Transcript Highlights:
- : the tax exemptions for our service members, the back-to-school tax holiday, child care taxes, and outdoor
- The tax holiday, child care taxes for outdoor recreation and ski locations.
- We are not anti-tax.
- We talked about the tax decrease. We talked about the tax increase.
- tax package.
Keywords:
corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials
TX
Texas 89th 2nd C.S.
89th Legislative Session - Second Called Session Sep 2nd, 2025
Texas House Floor Meeting
TX
Bills:
HB1057
Keywords:
teacher salary, retirement benefits, career education, work experience credit, Texas Education Code
Summary:
The Senate committee met, established a quorum, and took up House Bill 1057, sponsored in the Senate by Senator Adam Hinojosa. Hinojosa explained that the bill would expand the amount of prior industry experience that can count toward TRS and salary step credit for career and technology education teachers, increasing the cap from two years to five years. He said the change is intended to help recruit and fairly compensate skilled professionals such as electricians, nurses, welders, and programmers, and to address teacher shortages beginning in the 2025-2026 school year.
No members asked questions, and no one signed up to testify. The committee then voted to report HB 1057 favorably to the full Senate. The motion passed unanimously, 13 ayes and 0 nays, and the chair announced the committee would stand recessed subject to call.
TX
Keywords:
voter registration, election procedures, provisional ballot, change of address, residence requirements, Texas Election Code, voting rights, judicial administration, court reform, juvenile diversion, court security, mental health services, drug offenses, constitutional amendments, political contributions, special legislative session, election code, transparency, campaign finance, election law
LA
Transcript Highlights:
- to study the use of trusts with extended durations and report findings for revisions to the trust code
- Senate Bill 313 by Senator Jackson-Andrews: Code of Criminal Procedure; electronic filings in criminal
- Senate Bill 396 by Senator Cloud: Children's Code relative to the Office of Juvenile Justice; require
- Next bill is House Bill 161 by Representative Mack, Code of Criminal Procedure relative to bail.
- This bill amends the Code of Criminal Procedure Article 320(J) to require defendants...
Bills:
HR115, HR116, HR117, HR118, HR112, HR113, HR114, HCR51, HCR52, SCR18, SCR20, SB14, SB76, SB118, SB142, SB156, SB170, SB197, SB234, SB258, SB287, SB288, SB313, SB315, SB393, SB396, SB426, SB427, HCR7, HB76, HB84, HB132, HB181, HB210, HB250, HB265, HB275, HB291, HB322, HB342, HB457, HB475, HB477, HB486, HB616, HB635, HB639, HB690, HB740, HB757, HB761, HB766, HB774, HB808, HB855, HB866, HB872, HB883, HB886, HB903, HB949, HB962, HB996, HB1003, HB1036, HB1054, HB1071, HB1076, HB1078, HB1113, HB1132, HB1146, HB1232, HB1233, HR15, HR20, HCR14, HCR6, HCR19, HCR10, HR74, HCR26, HCR35, HB98, HB108, HB131, HB151, HB161, HB288, HB294, HB305, HB310, HB320, HB336, HB380, HB392, HB403, HB420, HB459, HB476, HB540, HB615, HB631, HB637, HB648, HB665, HB682, HB789, HB813, HB815, HB835, HB870, HB905, HB915, HB933, HB938, HB987, HB1040, HB51, HB82, HB143, HB145, HB160, HB180, HB192, HB393, HB430, HB445, HB506, HB515, HB521, HB565, HB590, HB614, HB638, HB670, HB672, HB685, HB692, HB752, HB773, HB781, HB799, HB860, HB874, HB887, HB917, HB937, HB956, HB965, HB972, HB977, HB982, HB1006, HB1010, HB1044, HB1072, HB1088, HB1179, HB1200, HB81, HB400, HB154, HB410, HB463, HB827, HB868, HB952, HB953, HB140, HB750, HB911, HB52, HB961, HB399, HB401, HB901, HB9, HB58, HB193, HB284, HB570, HB577, HB582, HB605, HB733
Keywords:
Kappa Alpha Psi, fraternity, Louisiana, commemoration, community engagement, recognition, state championship, basketball, sports achievement, school commendation, commendation, athletics, team sports, youth, community recognition, water utility, tax credit, excessive rates, residential service, subcommittee
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Feb 16th, 2026 at 01:30 pm
Oklahoma Senate Floor Meeting
Transcript Highlights:
- This has to do today with the investment and new jobs tax credit incentive.
- This bill is calling for the elimination of the tax credit part and then limiting the carry forward of
Bills:
SB1323, SB1863, SB1932, SB1950, SB1956, SB1970, SB1599, SB1312, SB1776, SB1858, SB1985, SB1302, SB1809, SB1401, SB2053, SB1503, SB1553, SB1427, SB1642, SB1421, SB1837, SB1566, SB1567, SB1794, SB1484, SB1557, SB1564, SB1591, SB1395, SB1456, SB1562, SB1613, SB1983, SB1550, SB2065, SB2152, SB2159, SB2172, SB2110, SB2111, SB2114
Keywords:
memorial designation, highway, Sheriff Marty Grisham, transportation, Oklahoma Statutes, memorial highway, road designation, John Skelley, motor carrier, administrative hearing, legal representation, corporate liability, aviation, aircraft, surveillance, regulations, fees, Oklahoma statutes, memorial, highway designation
TX
Texas 89th Regular
Licensing & Administrative Procedures Apr 15th, 2025 at 10:04 am
Licensing & Administrative Procedures
Transcript Highlights:
- On Tax Day, so it's important.
- As the author has laid out, this bill tweaks the code to allow airlines to store the beverages.
- HB 4765 is a code enforcement officer bill.
- and nuisance codes in municipalities and other jurisdictions.
- Chapter 1952 of the Occupations Code states a person may be registered as a code enforcement officer,
Bills:
HB 1301, HB2278, HB2776, HB2820, HB3848, HB3920, HB4172, HB4215, HB4284, HB4285, HB4463, HB4517, HB4690, HB4765, HB4766, HB4767, HB4768, HB4769, HB4773, HB4830, HB5506
Keywords:
alcohol, beverages, winery permit, restaurant, malt beverages, Texas Alcoholic Beverage Code, alcohol production, home brewing, family use, craft beverages, massage therapy, licensing, criminal offenses, sexually oriented businesses, public safety, bingo, charitable gaming, operating capital, regulation, funding
Summary:
The Committee on Licensing and Administrative Procedures met with a quorum present, corrected the minutes from April 8, and then took up a long list of pending bills, most of which were reported favorably or left pending after hearing testimony. Early action included HB 1764 (accounting practice for certain out-of-state CPAs), HB 1788 (continuing education for barbers and cosmetologists on recognizing and assisting victims of sexual assault, domestic violence, and human trafficking), HB 2204 (land surveyor regulation), HB 2885 (local option elections on alcohol sales), HB 2996 (gambling offense definitions and prosecution), HB 3250 (real estate appraisals and appraisal management companies), HB 3352 (driver education on work zones), HB 3385 (farm winery permit), HB 3756 (powers of certain nonresident sellers’ permit holders who also hold a winery permit), HB 3816 (cruelty to livestock animals), HB 3913 (real estate licensing), and HB 3928 (electronic notice of towed vehicles), all of which were advanced with unanimous or near-unanimous votes. Several of these bills were reported with committee substitutes, and some were also sent to the Committee on Local and Consent Calendars.
The committee then heard testimony on HB 2278, which would legalize limited home distilling of spirits for personal or family use and add honey as an approved ingredient; supporters framed it as a consistency and freedom issue, and the bill was left pending. HB 3920, a TDLR workforce/CTE bill, and HB 1301, which would allow beer or malt beverages to be sold at certain wineries with on-site restaurants, were also laid out and left pending after discussion. HB 2776, aimed at tightening massage therapy licensing restrictions for people convicted of sexual and trafficking-related offenses and strengthening TDLR enforcement, and HB 3848, which would allow electronic filing of elevator and escalator inspection reports, were both heard and left pending as well.
A major portion of the meeting focused on alcohol-related bills. HB 4215 would place delivery network companies under a statewide TDLR regulatory framework; Favor Delivery supported it, and it was left pending after the committee substitute was withdrawn. HB 4172 and HB 2820 would raise bingo reserve limits and update charitable bingo rules; supporters from veterans and nonprofit groups argued the changes would help charities, but both bills were left pending after the substitutes were withdrawn. HB 4463, a broadly supported bill allowing contract brewing and alternating brewery proprietorships, was also left pending. HB 4284 would remove the “excessive discount” prohibition in alcohol sales, HB 4285 would allow airlines to store alcohol within five miles of an airport in the same county, HB 4517 would create a complaint process for Texas distillers not paid by wholesalers, and HB 4773 would let breweries and brewpubs transport their own beer between facilities; HB 4773 drew the most debate, with supporters citing efficiency and opponents warning about unintended consequences and possible effects on the three-tier system, but it too was left pending. The committee also heard and left pending a series of TDLR cleanup bills and other measures, including HB 4765 through HB 4769, HB 4830 on service contracts for lease vehicles, HB 5506 giving civil immunity to ringside physicians at combative sports events, and HB 4690 on gasoline vapor pressure compliance. The meeting ended after all business was completed and the committee adjourned.
TX
Texas 89th Regular
Licensing & Administrative Procedures Apr 15th, 2025
Licensing & Administrative Procedures
Transcript Highlights:
- This is Mark Westerman, CPA from Victoria, here on Tax Day, so it's important.
- Thank you very much. directly to the local tax base.
- All the taxes will be paid.
- and nuisance codes in municipalities and other jurisdictions.
- Chapter 1952 of the Occupation Code states a person may be registered as a Code Enforcement Officer,
Bills:
HB 1301, HB2278, HB2776, HB2820, HB3848, HB3920, HB4172, HB4215, HB4284, HB4285, HB4463, HB4517, HB4690, HB4765, HB4766, HB4767, HB4768, HB4769, HB4773, HB4830, HB5506
Keywords:
alcohol, beverages, winery permit, restaurant, malt beverages, Texas Alcoholic Beverage Code, alcohol production, home brewing, family use, craft beverages, massage therapy, licensing, criminal offenses, sexually oriented businesses, public safety, bingo, charitable gaming, operating capital, regulation, funding
ND
North Dakota 2025-2026 Regular Session
House Government and Veterans Affairs Apr 16th, 2025 at 02:30 pm
Government and Veterans Affairs
Transcript Highlights:
- So essentially any political committee not required to file under the provision of code... ...committee
- not required to file under the provision of code where candidates file under are required to file under
Bills:
SB2156
Keywords:
campaign finance, disclosure, political contributions, election transparency, North Dakota Century Code, 908, all
Summary:
The committee met to reconsider and further amend Senate Bill 2156, a campaign finance/reporting bill tied to Secretary of State filing requirements and new software implementation. Members and legislative counsel explained that the bill would keep current law in place for 2025, then take effect January 1, 2026, when the new system is expected to be ready. Discussion focused on hard reporting dates, how year-end and quarterly reports would be handled, which entities must disclose balances, and clarifying that some provisions apply to statewide political parties and certain political committees but not to candidates or candidate committees in the same way.
Representative Steiner walked through the amendment, describing it as mostly technical and intended to align reporting deadlines with fixed calendar dates, simplify compliance, and preserve existing treatment for some balance disclosures. Members asked about public availability of certain filed information, the meaning of references to beginning and ending balances, and whether the new fines and other provisions would also be delayed until 2026. Legislative counsel said the bill’s effective date would cover the entire act and noted some disclosure questions were not clearly answered in current law.
The committee adopted the amendment and then approved Senate Bill 2156 as amended on a do-pass motion. The roll call was unanimous, and the chair adjourned the meeting, noting the changes were intended to help the Secretary of State’s office and candidates transition to the new reporting system.
ND
North Dakota 2025-2026 Regular Session
House Government and Veterans Affairs Apr 14th, 2025 at 03:30 pm
Government and Veterans Affairs
Transcript Highlights:
- It will not go into the Century Code, but it will go into the session laws, but it will also be in the
Bills:
SB2156
Keywords:
campaign finance, disclosure, political contributions, election transparency, North Dakota Century Code, 908, all
Summary:
The subcommittee met to review amendments to a campaign finance bill, focusing on reporting requirements for ending balances and annual statements. Members and staff worked through whether the language should apply to all multi-candidate committees or only statewide multi-candidate committees, and whether the addition of non-statewide political parties created any unintended change from current law. Dustin Richard from the Secretary of State’s office explained that the draft needed to be tightened to mirror existing law by inserting “statewide” where appropriate, while keeping the new non-statewide political party provisions as intended.
The committee also discussed an effective date and application clause. Staff explained that an effective date of January 1, 2026 would align with the new reporting requirements, and that 2025 transactions would still be reported under the old law while 2026 transactions would follow the new rules. Members asked for plain-language clarification about how the application clause would work and whether any statutory cleanup would be needed afterward.
A motion was made, seconded, and approved to adopt the amendments, with the motion then rephrased to refer to the “Dustin amendments.” The meeting concluded with scheduling discussion about reconvening later in the week to keep the bill moving before the deadline, followed by adjournment.
ND
North Dakota 2025-2026 Regular Session
House Government and Veterans Affairs Apr 9th, 2025 at 11:01 am
Government and Veterans Affairs
Transcript Highlights:
- But it is in current code.
- Because in the current code, it moves straight to measure.
- Essentially, it's just combining those provisions of code. Or combining those provisions of code.
- Again, another verbatim transfer of existing code.
- If it's already in code, I think we'd have to just stop.
Bills:
SB2156
Keywords:
campaign finance, disclosure, political contributions, election transparency, North Dakota Century Code, 908, all
Summary:
The subcommittee met to review HB 2156, which reorganizes North Dakota campaign finance disclosure law by repealing Chapter 16.1 and moving the provisions into a new Chapter 16.2 with mostly technical cross-reference updates. Legislative Council and the Secretary of State’s office walked through the bill section by section, explaining that most language is carried over from current law, with some cleanup to definitions, reporting requirements, public access rules, and filing procedures. The committee discussed how the new chapter would apply to candidates, candidate committees, political committees, political parties, ballot measure groups, and conduits.
Several substantive issues were raised and adjusted during the discussion. Members questioned the open-records language for expenditures and contributions over $250, the use of “deposit” versus “receipt” as the reporting trigger, and whether the 48-hour supplemental reporting deadline should be changed to three calendar days; the group ultimately favored keeping 48 hours and using “deposit” consistently. They also clarified reporting dates, including changing one special-election deadline from 40 days to 39 days, and confirmed that balances of campaign funds would be reported but not made publicly available. The Secretary of State’s office also explained that the bill would make late fees public and that the chapter-wide penalty for willful violations remains a Class A misdemeanor.
The main policy change debated at length was the late-filing fee schedule. Members expressed concern that the existing penalties were too low to deter intentional non-filers, and after discussion the committee agreed to increase the final late fee from $100 to $500 while keeping the new public posting of delinquent filers. The committee also reviewed an inflation-adjustment provision for reporting thresholds and the “ultimate true source of funds” language, which was described as existing law being carried into the new chapter. The meeting ended with the understanding that additional drafting changes would be made and that the bill would be ready for further committee action later in the week.
AL
Transcript Highlights:
- The senate companion bill is an update to the Alabama business and nonprofit code.
- Basically, on page 46 and on page 143, it is to keep the status quo of the current code.
- The language that is in the amendment is simply going back to what the current code is, and this is dealing
Keywords:
vaccination, parental consent, minors, medical consent, guardian approval, criminal procedure, split sentencing, probation, Class A felony, Class B felony, minimum confinement, HB49, Alabama criminal code, capital offense, capital punishment, death penalty, rape in the first degree, sodomy in the first degree, sexual torture, child sexual abuse
ND
North Dakota 2025-2026 Regular Session
Senate Energy and Natural Resources Apr 3rd, 2025 at 02:30 pm
Energy and Natural Resources
Transcript Highlights:
- And so that is another section of the Century Code that addresses endowments and trusts.
- That portion of the Century Code also has language in it regarding the Prudent Investor Rule.
- If I can talk about 1566, it was about taxing credum, and I don't know if that was was about taxing credum
- That would probably end up going to finance and tax as far as the...
- want to ship this off to Tax and Finance to look at that?
Bills:
SB2339
Keywords:
wildfire mitigation, utility liability, strict liability, electric utility, public service commission, PSC, rural electric cooperative, municipal utility, transmission provider, vegetation management, power lines, reclosers, electrical safety, wildfire prevention, grid reliability, public safety, first responders, ANSI A300, National Electrical Safety Code, community outreach
Summary:
The Energy and Natural Resources Committee continued work on House Bill 1459, which concerns rare earth and critical mineral recovery from North Dakota lignite coal. Testimony from UND researcher Dan Ludo and industry representative David Straely focused on the urgency of developing the process quickly, the technical differences between extracting minerals from coal versus ash, and the potential value of elements such as terbium, dysprosium, gallium, germanium, and synthetic graphite. Straely argued the bill is constitutional, limited to minerals within the coal seam, and needed to avoid years of quiet title litigation and provide certainty for development and compensation to royalty owners. Committee members raised questions about landowner rights, compensation levels, possible amendments from the Department of Trust Lands, and whether the bill should be modified to address constitutional concerns or sunset provisions. No final action was taken on HB 1459; the chair said parties could work on language until Monday before the committee revisits it.
The committee then returned to House Bill 1579, a high-load study bill with a possible energy infrastructure investment amendment. Jody Smith of the Retirement and Investment Office presented updated language adding guardrails for in-state infrastructure investing, including requiring approved projects to be underwritten and managed by a qualified investment manager or financial institution and to follow the Legacy Fund investment policy. Members discussed whether the amendment had been shared with the House sponsor and noted that the related bill 1330 was still pending, so HB 1579 was being held for the time being.
Finally, the committee took up House Bill 1566, which had an amendment from the Agriculture Commissioner’s office. The committee adopted the amendment 7-0, then passed a due-pass motion on the amended bill and referred it to Appropriations, also by a 7-0 vote. Members discussed the bill’s fiscal impact, including an estimated $580,000 for two FTEs over two years, and clarified that the study component remains in the bill. Senator Gerhardt was assigned to carry the measure.
AL
Alabama 2025 Regular Session
Alabama House Urban and Rural Development Committee Mar 19th, 2025
Urban and Rural Development
Bills:
SB137
Keywords:
sewer, wastewater, public service commission, PSC, utility regulation, private utility, regulated utility, affiliated system, consolidation, rate jurisdiction, rate setting, wastewater management entity, common ownership, control, Jefferson County Board of Health, local constitutional amendment, public utilities, Alabama Code Title 37, Alabama Code Title 22, certification