Video & Transcript Research : 'Internal Revenue Code'
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AL
Alabama 2026 1st Special Session
Alabama House Boards, Agencies and Commissions Committee Mar 17th, 2026
Boards, Agencies and Commissions
Keywords:
HB586, Cullman, Cullman County, City of Cullman, annexation, municipal boundaries, corporate limits, local legislation, boundary adjustment, city limits, municipal expansion, zoning, municipal services, property tax, land use, metes and bounds, Alabama Highway 157, Judge of Probate, SSUT, simplified sellers use tax
TX
Transcript Highlights:
- for property tax revenue because you're using general revenue, which is mostly sales tax, to fund the
- The no new revenue calculation or no new revenue tax rate calculation takes that into account.
- My only concern is the loss of revenue and like the. source witness stated the loss of revenue to my
- The no new revenue rate has, you know...
- But the state is not providing any revenue to cities or to counties. for the lost revenue from the BPP
Keywords:
HB 8, school finance, compressed tax rate, maximum compressed tax rate, MCR, PYMCR, property tax, school district taxes, Education Code, Tax Code, state aid, school funding formula, local school taxes, Texas school finance, tax rate compression, public education funding, ad valorem tax, tangible personal property, income-producing property, business personal property
TX
Transcript Highlights:
- This clarification law is consistent with the current tax code.
- And so that'll be a source of revenue that.
- Statement no longer it is a potential source of revenue for teachers what they would we would not have
- So whether that is the health and safety code related to mental health supports or whatever that is,
- This section of the code requires judges is to consider several factors when setting bail amounts and
Keywords:
school safety, Foundation School Program, education funding, student allotment, Texas education, SB 263, Texas franchise tax, cost of goods sold, COGS, broadcasters, television broadcasting, radio broadcasting, media tax, broadcast license, FCC, 47 C.F.R. Part 73, 47 C.F.R. Part 74, film production, television production, tax deduction
TX
Texas 89th Regular
Senate Committee on Business and Commerce (Part II) May 1st, 2025
Business & Commerce
Transcript Highlights:
- With some modifications, it would amend the Texas Finance Code by adding a section to prohibit motor
Bills:
HB12, HB149, HB12, HB149, SB229, SB1361, SB1749, SB1897, SB2113, SB2566, SB2677, SB1652, SB2327, SB2344, SB2696
Keywords:
election law, attorney general, prosecution, criminal offenses, law enforcement, jurisdiction, voter fraud, local prosecuting attorney, public safety, communication, governor approval, interoperability, political subdivision, radio systems, artificial intelligence, regulation, biometric data, ethical AI, consumer protection, AI governance
TX
Texas 89th Regular
Senate Committee on Business and Commerce (Part I) May 1st, 2025
Business & Commerce
Transcript Highlights:
- "Instruments" as defined by section 209.002 of the property code.
- definition of federal waters with the state definition from Section 11.011 of the Natural Resources Code
- The only breeders willing to supply to pet stores are those who ignore their own ethical codes.
- Recall that the opening section of Chapter 552 of the Government Code states in part that the people,
- So, the ROI is kind of determined on the front end; sales revenues pay it out.
Bills:
HB12, HB149, SB229, SB1361, SB1749, SB1897, SB2113, SB2566, SB2677, SB1652, SB2327, SB2344, SB2696, HB12, HB149
Keywords:
artificial intelligence, regulation, biometric data, ethical AI, consumer protection, AI governance, automobile sales, finance, retail seller, motor vehicle purchase, motor vehicle sales, pricing restrictions, third-party financing, education, funding, student assessment, accountability, standards, motor vehicle, financing
OK
Oklahoma 2026 Regular Session
Appropriations and Budget Transportation Subcommittee Apr 6th, 2026 at 10:45 am
A&B Transportation Subcommittee
Bills:
SB1390
Keywords:
gross production tax, oil and gas, natural gas, casinghead gas, oil revenue, tax apportionment, revenue sharing, county highway fund, school funding, average daily attendance, general revenue fund, revenue stabilization fund, county bridge and road improvement, state transportation fund, preserving and advancing county transportation fund, education funding, higher education, student aid, tourism funding, conservation funding
WY
Wyoming 2026 Regular Session
Senate Agriculture, State and Public Lands & Water Resources, February 10, 2026
Agriculture, State and Public Lands & Water Resources
Transcript Highlights:
- <00:09:36.080>
that's capacity to generate the revenue that's capacity to generate the revenue - that we use to financing of of revenue that we use to help<00:19:22.400>
the <00:19:22.720> - So, how do we generate the revenue?
- Chairman, I also would like to note that we have done our own internal studies, but they also need the
- that we have done our own internal that we have done our own internal studies,<00:34:03.279>
Keywords:
wastewater, stormwater, infrastructure, environmental quality, public data, data collection, funding, study, water development, irrigation, public works, agricultural supply, municipal water, grazing lands, subleasing, non-owned livestock, state lands, rental fees, agricultural policy, land management
WY
Wyoming 2026 Regular Session
House Agriculture, State and Public Lands & Water Resources, February 10, 2026
Agriculture, State and Public Lands & Water Resources
Transcript Highlights:
- Gray compiled a large report of findings and a recommendation concerning violation of the election code
- concerning uh violation of<01:07:13.520>
the <01:07:13.680>election <01:07:14.079>code - /c><01:07:14.960>
also <01:07:15.760>uh <01:07:15.920>hitting of the election code - , alleged violation of the election code, alleged violation of the election code, the<01:08:50.880
- code violation. code violation.
Keywords:
wastewater, stormwater, infrastructure, environmental quality, public data, data collection, funding, study, water development, irrigation, public works, agricultural supply, municipal water, grazing lands, subleasing, non-owned livestock, state lands, rental fees, agricultural policy, land management
TX
Transcript Highlights:
- We did verify Government Code 21.02 allows fines and jail time for JPs and other courts.
- standards by ensuring all officers remain fully licensed and trained in accordance with the occupational code
Keywords:
hemp, consumable hemp products, hemp-derived cannabinoids, CBD, cannabidiol, CBG, cannabigerol, Texas hemp law, hemp regulation, cannabinoid products, delta-9 THC, intoxicating hemp, hemp gummies, hemp vape, retail registration, product registration, QR code labeling, child-resistant packaging, youth access, minor sales
TX
Transcript Highlights:
- loss from general revenue fund, I'm going to do 2026 here, uh, general revenue fund, which is to the
- Go to the tax code section where it's defined, so we're looking at this is in tax code section 2351 as
- The tax code? The government code? The government code? Hey, it's a state law.
- It's in the local government code.
- The tax code allows cities to use lawful sources of revenue, one of which is local sales tax, to do what
Keywords:
sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location
TX
Transcript Highlights:
- You're going to use either the delimited field code or the JSON code.
- Pick just one of the two most prevailing codes.
- , and every vendor can still have their code.
- is going to decide whether to use delimited field code or the JSON code.
- Current disabled veterans' real property tax code affects the cost of taxes.
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
HI
Keywords:
reimbursement, public employees, travel costs, Hawaii statutes, government funding, workforce development, internship, internal recruitment, employment, qualifications, civil service, artificial intelligence, data governance, open data portal, Hawaii, chief data officer, chatbot, public services, data transparency, 910
TX
Transcript Highlights:
- You did not consider the revenue side of severance taxes that are attached to that bill.
- It's per barrel we get severance tax revenue.
- That revenue side of the $20 million into our exclusion was not matched up.
- I will have to ask our revenue.
- If you have increased production, you're bringing in sales tax severance tax revenue.
Keywords:
hydraulic fracturing, sales tax exemption, oil and gas, environmental impact, water reuse, justice, judicial council, centers of excellence, court operations, recognition program, franchise tax, retail trade, tax classification, business regulation, economic impact, SB 2873, Texas Tax Code, electronic filing, e-filing, tax reports
TX
Transcript Highlights:
- Last year, over a half billion dollars of excess revenues.
- However, as I read the statute, this is direct to general revenue.
- in order to maximize toll revenue diversions into their budget.
- The annual surplus revenue for HCTRA is nowhere near $600 million.
- Did you bring us any surplus revenue? Yeah, surplus revenue.
Keywords:
commercial motor vehicle, truck liability, motor carrier, trucking, civil liability, respondeat superior, negligent entrustment, negligent maintenance, negligent loading, negligent repair, bifurcated trial, exemplary damages, punitive damages, personal injury, collision, employer liability, vicarious liability, Civil Practice and Remedies Code, Texas tort reform, commercial truck accident
Summary:
The Senate Transportation Committee reconvened on SB 2722, as substituted by Senator Bettencourt, which would redirect a portion of Harris County Toll Road Authority surplus revenues to the City of Houston and impose audit and tax-rate penalty provisions. Houston Police Chief Noe Diaz and Fire Chief Thomas Munoz testified in support, arguing that Houston bears a large share of toll-road public safety burdens, citing thousands of police and fire responses on toll-road property and the need for compensation for emergency services. Bill King, testifying neutrally, said the toll authority generates large excess revenues and urged stronger oversight and clearer controls on how the money is spent. Opponents, including Harris County officials, business and neighborhood representatives, and toll-road critics, argued the bill would divert transportation dollars, create a precedent for taking toll revenues for general municipal use, and could worsen project delivery and incentives; several also questioned the accuracy and interpretation of the revenue figures and the lack of comparable audit requirements for the city. The committee took extensive testimony but left SB 2722 pending without a vote.
The committee then heard SB 2129, which would increase fines for motorists who disregard railroad crossing gates or flaggers, and SB 2323, which would redact railroad crew members’ personal information from public accident reports. Both bills were presented as safety measures, with railroad labor testimony in support, and both were left pending after brief public testimony. The committee also heard SB 2141, a Zaffirini bill concerning specialty license plates for judges, with the substitute aimed at reducing security risks by changing how judges are identified on plates; it too was left pending.
Finally, the committee heard SB 2439, another Zaffirini bill, described as a TDLR cleanup measure related to ATV and off-highway vehicle safety certification. The bill would abolish the current training and certification program, which supporters said was burdensome and underused given the small number of approved instructors statewide. With no significant opposition on the record, the committee closed testimony and left SB 2439 pending as well.
TX
Transcript Highlights:
- This is a one-time transfer of three billion dollars of general Revenue to the controller for the fund
- had that got him in trouble actually turned out to be an exception. grant and the state receives revenue
- But let's be clear, in secret we spent $6 billion, we have $11 million in revenue. Royalties, okay?
- The benefit to the state is $16.5 billion and $7.1 billion in local tax revenue. revenue since the time
- The state over collects revenue. and then it seems to look for places to plant it.
TX
Transcript Highlights:
- One is the no-new-revenue rate, which is how much... ...revenue do you collect?
- Zip code 78253, which is about 40% in Medina County, was recently ranked as the third-hottest zip code
- no new revenue rate.
- 12 million in revenue.
- Property taxes are 48% of our general revenue. Revenue sales tax is 27. Yes, it's a big chunk.
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
KY
Kentucky 2026 Regular Session
Consensus Forecasting Group (9-25-23)
Keywords:
KY LRC YouTube, https://www.youtube.com/watch?v=kD2JmqG4nH8, 2026-06-21T07:17:05+00:00, 2.2.24, Data collected via generic collector engine, Meeting Start – 00:00:00
Remarks about Dr. Frank O’Connor – 00:00:28
Introduction slides – 00:06:21
National and State Economic Outlook – 00:09:08
Return to Introduction Slides – 00:32:08
General Fund Revenue Forecast Slides – 01:04:30
Break – 02:03:45
Return to General Fund Revenue Forecast Slides – 02:13:28
General Fund Revenue Forecast Spreadsheet – 02:45:15
Road Fund Revenue Forecast Slides – 03:01:05
Road Fund Revenue Forecast Discussion – 03:18:57
Master Settlement Agreement Slides – 03:19:47, 958, all, 2.2.42, 2.1.47
TX
Keywords:
SB 612, Texas Water Code, Section 49.2127, conservation and reclamation district, water district, reclamation district, developer fees, pipeline construction, water pipeline, sewer pipeline, associated infrastructure, subdivision infrastructure, cost recovery, fee cap, actual reasonable documented costs, engineering fees, legal fees, inspection fees, infrastructure relocation, utility connections
TX
Transcript Highlights:
- This term has caused some confusion in code because the work a first responder does is inherently not
- But they’ve been really good at working around the no-new-revenue rate recently.
- And finally, it's a targeted exemption approach when it comes to the revenue reduction.
- And finally, it's a targeted exemption approach when it comes to the revenue reduction.
- It eases the concern that the revenue will reduce significantly within a short amount of time.
Bills:
SB1331, SB1375, SB1443, SB1578, SB2251, SB2519, SB2553, SB2655, SB2764, SB2907, SB3030, SB3033, SB3035, SB3036, SB3037, SB3043, SB3047, SB3050, SB3051, SB3056, SB3057, SB3063, HB9, HB467, HB331, HB1244, HB1399, HB2559, HB2730, HB3307, HJR1, HJR99, SB3048, SB3052, SB3053, SJR78, HB1327, HB2723
Keywords:
civil service, firefighters, police officers, municipalities, local government, repeal, voter petition, health care, provider participation, continuation programs, population-based regulation, health care provider participation, Medicaid, hospital funding, voluntary compliance, mandatory payments, public health, healthcare program, county participation, nonpublic hospitals
Summary:
The Senate Committee on Local Government heard several bills, most of them left pending after brief public testimony. House Bill 331, by Rep. Patterson and sponsored by Sen. Hinojosa, would create a presumption that firefighters, police officers, and EMTs who suffer a heart attack or stroke within eight hours after a strenuous shift were injured in the line of duty for workers’ compensation purposes; testimony from a firefighters’ association supported the bill, and it was left pending. Senate Bill 2655, by Sen. Flores, would authorize Burnet County to establish a local provider participation fund to help support local hospital services; a hospital administrator testified in support, and the committee substitute was left pending. Senate Bill 1443, by Sen. Hughes, would extend the Northeast Healthcare Provider Participation District in three counties, and House Bill 3307, by Rep. Noble, would allow property tax arbitrators to complete required continuing education online; both were left pending without opposition. Senate Bill 3048, by Sen. Birdwell, would create the Bluebonnet Hills Municipal Management District in Midlothian and was also left pending.
The committee then took up House Bill 9 and HJR 1, sponsored by Sen. Bettencourt, which would raise the business personal property tax exemption from $2,500 to $125,000 and place the constitutional amendment on the November 4, 2025 ballot. Business groups, realtors, and taxpayers’ advocates testified in strong support, saying the change would provide meaningful relief to small businesses and help balance earlier homeowner tax relief. The City of Fort Worth testified in opposition, warning of a revenue shift to homeowners and budget impacts, but the committee adopted the committee substitutes and reported both measures to the full Senate on 6-0 votes.
The committee also heard House Bill 1399 and HJR 99, by Sen. Nichols, to exempt animal feed from property tax when it is already sales-tax exempt; no one testified against them, and both were left pending. Senate Bill 2553, by Sen. West, would let owners of historic archaeological sites protest land and structure appraisals separately, and it was left pending after supportive testimony. Senate Bill 2907 and SJR 78, also by Sen. West, would exempt certain perishable inventory, including food and some prescription drugs, from property tax if approved by voters; pharmacists, business groups, a researcher, and a coalition of retailers and food/medicine advocates supported the bill, and it was left pending. Finally, Senate Bill 1331, by Sen. Hancock and explained by Sen. Middleton, would lower the population threshold for certain municipal civil-service-related petition restrictions from 950,000 to 70,000; law enforcement representatives and a San Marcos police association supported it, and it was left pending. The committee then recessed until 15 to 30 minutes after adjournment.
TX
Transcript Highlights:
- The committee substitute simply moves the language for this from Occupations Code 1201.164 to 1201.162
- These are two distinct revenue streams for district purposes, one subject to annual appropriation and
- And the kind of things that are slipping around the code are not telling the truth.
- In other words, you can't go over 3.5% over the new revenue rate without having an election.
- With Senate Bill 2 in 2019, that allows for a 3.5% revenue increase without voter approval.
Bills:
SB1331, SB1375, SB1443, SB1578, SB2251, SB2519, SB2553, SB2655, SB2764, SB2907, SB3030, SB3033, SB3035, SB3036, SB3037, SB3043, SB3047, SB3050, SB3051, SB3056, SB3057, SB3063, HB9, HB467, HB331, HB 1244, HB1399, HB2559, HB2730, HB3307, HJR1, HJR99, SB3048, SB3052, SB3053, SJR78, HB1327, HB2723
Keywords:
civil service, firefighters, police officers, municipalities, local government, repeal, voter petition, health care, provider participation, continuation programs, population-based regulation, health care provider participation, Medicaid, hospital funding, voluntary compliance, mandatory payments, public health, healthcare program, county participation, nonpublic hospitals
Summary:
The Committee on Local Government heard a series of local bills and public testimony focused on hospital districts, municipal management districts, local provider participation funds, manufactured housing, transit financing, development moratoriums, and property tax procedures. Early items included House Bill 467, which would help dissolve the defunct Maybank Kemp Hospital District and establish an Andrew Gibbs Memorial Nursing Endowment, and Senate Bill 3063, creating the Bio Bell Municipal Management District in Liberty County; both drew no public opposition and were left pending subject to call. The committee also heard House Bill 1327, extending the Harris County local provider participation fund through 2027, and Senate Bill 1375, extending Collin County’s LPPF authority, both presented as mechanisms to draw federal Medicaid matching funds for hospitals.
A major portion of the meeting centered on Senate Bill 2764, which would require earlier notice to buyers of manufactured homes about how to convert a home from personal property to real property. Senator Cook described the bill as a consumer-information measure tied to displacement concerns at a mobile home park in her district, and a resident testified in support, saying the notice would help families make informed decisions. The committee also discussed Senate Bill 2519, a bill by Senator Bettencourt aimed at preventing local governments from shifting maintenance-and-operations tax revenue into debt-like uses and from changing the purpose of tax rate elections after voters approve them. Supporters argued it would protect taxpayers and preserve the separation between M&O and debt service, while opponents tied the bill to Austin’s Project Connect transit financing and warned it would disrupt an approved project and invite litigation.
The committee heard and left pending several other bills, including House Bill 1244 on agricultural land ownership changes without reapplying for an ag exemption, House Bill 2559 on development moratoriums, and Senate Bill 2063 on unequal appraisal protests. Testimony on House Bill 2559 came from developers and builders who said moratoriums in Conroe had delayed projects and harmed buyers, while supporters of the bill said it would impose clearer limits and notice requirements. On Senate Bill 2063, the sponsor explained a committee substitute narrowing how market value evidence may be used in unequal appraisal appeals. The committee also considered multiple local district bills, including new MUDs and management districts in Montgomery, Denton, Fannin, Travis, Hays, and Williamson counties.
At the end of the meeting, the committee took up pending business and voted out several measures, including House Bill 1244, House Bill 2559, House Bill 467, House Bill 1327, House Bill 1399, House Bill 2723, House Bill 2730, House Bill 3307, House Joint Resolution 99, and multiple district bills such as Senate Bills 3037, 3043, 3047, 3048, 3050, 3052, 3053, 3056, 3057, 3063, and others. Most were reported favorably, often with committee substitutes, and many were recommended for the local and uncontested calendar. Several bills, including the transit-related SB 2519 and the manufactured housing bill SB 2764, remained pending subject to call after testimony closed.