Video & Transcript Research : 'Tax Court'
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HI
Hawaii 2026 Regular Session
House Chamber - Wed Feb 11, 2026, 12:00PM HST - Day 13
Hawaii House Floor Meeting
Bills:
HB2391, HB2294, HB2374, HB1997, HB2147, HB2185, HB1641, HB2195, HB2023, HB2031, HB2033, HB1937, HB2586, HB2575, HB2030, HB2115, HB2233, HB1801, HB1546, HB2132, HB2102, HB2356, HB2457, HB2292, HB2554, HB676, HB1528, HB2061, HB2094, HB2095, HB2181, HB2369, HB2578, HB2493, HB1642, HB1991, HB1652, HB2104, HB2593, HB1553, HB1823, HB1918, HB1860, HB2604, HB2605, HB2001, HB2437, HB1947, HB2384, HB2473, HB2140, HB1458, HB2603, HB2411, HB1611, HB2138, HB2141, HB2284, HB1568, HB1924, HB1928, HB2570
Keywords:
tax holiday, school supplies, general excise tax, Hawaii, consumer savings, education, land transfer, public schools, Department of Education, property conveyance, Act 307, Kauai, Maui, shade trees, fruit trees, educational program, climate change, tree canopy, environmental education, native plants
DE
Delaware 2025-2026 Regular Session
House Administration Committee Meeting Jun 17th, 2026
Administration
Transcript Highlights:
- Different types of tax incentives.
- Some states offer an income tax credit. Some states offer a preservation tax credit.
- Some states offer an income tax credit. Some states offer a preservation tax credit.
- Some states offer a property tax credit. There's admission tax.
- to audiences other than the court itself.
Keywords:
federal workers, government shutdown, interest-free loans, tax deferral, public transportation, Rehoboth Beach, municipal charter, city charter amendment, commissioners, mayor, local government, election qualifications, affidavit of eligibility, domestic partner, cohabitant, conflict of interest, freeholder, leaseholder, municipal court, Alderman
Summary:
The House Administration Committee met to consider a series of resolutions and bills covering arts districts, child care background checks, federal worker relief, health care reform, court transparency, school tax reassessment, municipal charter changes, constitutional amendment procedures, data center nondisclosure agreements, state employee benefits governance, and lieutenant governor vacancies. Members also noted that House Concurrent Resolution 12 had been removed from the agenda and that public comment would be limited to one minute per speaker.
The committee released SCR 167 to study arts, culture, and creative districts in Delaware; HB 438 to close a loophole in the child care service letter requirement; SB 268 to provide interest-free loans, free transit, and tax deferrals for federal workers during shutdowns; SS2 for SB 1 to expand and permanently strengthen primary care investment while also addressing hospital cost growth; HCR 147 to request a Court of Chancery report on audio recordings and automated case assignment; SB 322 to replace the current post-reassessment 10% school revenue increase authority with a 2% annual increase option under safeguards; SB 306 to amend the Rehoboth Beach charter; HB 440 to require voter approval for constitutional amendments after legislative approval; SB 312 to bar nondisclosure agreements for large data center projects; SS1 for SB 289 to change State Employee Benefits Committee governance; and SB 264 to require a special election to fill a lieutenant governor vacancy.
Testimony was mixed on several measures. Arts, child care, federal worker relief, primary care, court transparency, data center transparency, and the lieutenant governor vacancy bill drew mostly supportive testimony, while SB 322 and SB 306 drew both support and opposition, especially over tax impacts and the proposed spouse/partner restriction in Rehoboth Beach. HB 440 prompted debate over whether 55% voter approval was the right threshold for constitutional amendments, and SB 312 was supported as a transparency measure by residents affected by prior data center NDAs. All of the listed measures were released from committee by roll call vote, with some members voting no on HB 440, SB 306, SB 312, SS1 for SB 289, and SB 264.
TX
Transcript Highlights:
- Tax authority to this county.
- This PFZ would capture incremental state hotel occupancy taxes, sales taxes, and mixed beverage taxes
- I was gonna say this isn't a hot tax, but it is a hot tax—hot meal tax bill.
- It's a Victoria hotel tax.
- and the sales tax.
Bills:
HB 1039, HB2289, HB2370, HB2404, HB3066, HB3076, HB3117, HB3118, HB3169, HB3178, HB3179, HB3182, HB3196, HB3241, HB3377, HB3500, HB3567, HB3715, HB3954, HB4098, HB4109, HB4222, HB4226, HB4412, HB4659, HB4682, HB4683, HB4755, HB4926, HB5165, HB5562, HB5596
Keywords:
hotel occupancy tax, municipal revenue, tax authority, border counties, tax legislation, municipalities, hotel tax revenue, convention centers, economic development, local government authority, HB 2370, HOT tax, venue projects, convention center, municipal finance, local government code, Section 334.0082, tourism tax, debt financing, bond repayment
AZ
Transcript Highlights:
- There's numerous federal tax credit dollar-for-dollar tax credits out there.
- fund is a tax cut, a tax credit.
- So that is for tax year—the current tax year just started, right?
- Let's put it this way: the tax rates—now our tax rates, we have a flat tax rate, so that's less of an
- Years in income tax.
Keywords:
public funds, virtual currency, bitcoin, investment, Arizona Strategic Digital Asset Reserve Act, state treasurer, retirement system, state payments, cryptocurrency, Arizona law, payment methods, government transactions, property tax, tax exemption, Arizona Revised Statutes, digital currency, workers' compensation, death benefits, burial costs, spousal compensation
AL
Transcript Highlights:
- I'm with Alabama of court several years.
- </c><00:47:58.800><c> to</c> of authority for juvenile courts to of authority for juvenile courts to
- </c><00:48:07.200><c> rules</c> Also, there are a couple of court rules Also, there are a couple of court
- </c><00:48:12.079><c> So,</c><00:48:12.240><c> were</c> juvenile courts. So, were juvenile courts.
- </c> >> and other courts. >> and other courts.
Bills:
HB227, HB454, SB323, HB266, SB52, SB53, SB296, HB37, HB429, HB93, HB249, HB328, HB111, HB132, HB26, SB261, HB227, HB454, SB323, HB266, SB52, SB53, SB296, HB37, HB429, HB93, HB249, HB328, HB111, HB132, HB26, SB261
Keywords:
firefighter benefits, occupational disease, line of duty, disability pension, death benefits, retirement benefits, hypertension, heart disease, respiratory disease, cancer presumption, HIV, hepatitis, municipal firefighters, state firefighters, fire districts, workers' compensation, public safety employees, post-retirement benefits, benefit eligibility cutoff, occupational illness
MN
Minnesota 2025-2026 Regular Session
House Housing Finance and Policy Committee 3/4/26
Housing Finance and Policy
Transcript Highlights:
- owner-occupants, a deed tax exemption for investors selling to owner-occupants, continued investment
- And uh some of those ideas that we'd like to share with you include a capital gains tax exemption for
- We are deeply integrated in many of Minnesota's county court systems, schools, and communities.
- We are deeply integrated in many of Minnesota's county court systems, schools, and communities.
- CMM works with organizations that have been certified by the Supreme Court.
Keywords:
housing, infrastructure bonds, funding, appropriation, Minnesota Statutes, HF2687, single-family homes, corporate landlords, corporate ownership, real estate investment trust, REIT, landlord registry, landlord database, tenant transparency, housing affordability, homeownership, deed tax, transfer tax, property tax, affordable housing
AL
Alabama 2026 Regular Session
Alabama Senate Finance and Taxation Education Apr 7th, 2026
Finance and Taxation Education
Keywords:
liability, off-roading, parks, participant safety, risk management, HB580, Alabama Healthy Schools Act, public schools, K-12, school nutrition, school meals, cafeteria, vending machines, fundraising sales, food additives, artificial dyes, ultra-processed food, processed food ban, student health, child nutrition
AL
Transcript Highlights:
- Judge Pete Johnson established drug court. Yes, sir.
- Using drug court. Well, I appreciate you. But my point is this.
- While there is no drug court in this state. And so that's...
- And you know how courts are; if you go get that court over there, that court may decide it on this law
- And the other court may then, the next time, decide it that way.
Bills:
SB210, SB292, HB360, HB233, HB66, HB356, HB164, HB238, HB209, SB223, HB307, SB210, SB292, HB360, HB233, HB66, HB356, HB164, HB238, HB209, SB223, HB307
Keywords:
hospital liens, medical billing, government healthcare, insurance claims, patient rights, education oversight, subpoena authority, investigation, State Superintendent, school misconduct, drug courts, accountability, veterans, mental health, substance abuse, rehabilitation, criminal justice, court intervention, terrorist threat, terroristic threat
TX
Keywords:
disaster relief, flood preparedness, emergency funding, local government support, meteorological forecasting, property tax, school funding, enrollment changes, inflation adjustment, tax rate notice, school assessment, public education, accountability, transparency, education standards, STAAR, Texas Education Agency, TEA, public school accountability, school ratings
TX
Transcript Highlights:
- Senate Bill 2 by Benton Court, relating to outdoor warning sirens in flood-prone areas, is referred to
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
TX
Transcript Highlights:
- and therefore property tax bills for school taxes across the state.
- current tax rates from 3.5% to 2.5% or less.
- They would allow them to increase the tax rate.
- taxing units.
- Senate Bill 9 relating to the calculation of the voter approval tax rate for certain taxing units.
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
TX
Transcript Highlights:
- You assess taxes; you levy a tax, but the majority of your income comes not from that tax. ...the operationally
- sales tax.
- Unrealized capital gain tax is our property taxes.
- We're not raising our tax rate; we deliberately keep our tax rate down.
- I look at mine, and you know, my biggest tax is the school tax, not the city tax.
Keywords:
HB26, law enforcement contracts, sheriff, constable, county commissioners court, commissioners court, private security, special law enforcement district, property owners association, POA, municipal utility district, school district, junior college district, local government, contract policing, supplemental police services, large counties, population over 3.3 million, Texas Local Government Code, Harris County
AL
Alabama 2025 Regular Session
Alabama House Ways and Means General Fund Committee Feb 19th, 2025
Ways and Means General Fund
Transcript Highlights:
- If they were to get elected to either the Court of Civil Appeals, Criminal Appeals, or the Supreme Court
- Judge Lewis went from Circuit Court—I forgot what county—to the Court of...
- And then if you do not do that, you're in contempt of court.
- You're in contempt of court, and that could mean you go to jail for a night.
- She's taken him back to court for—it can be a year before she actually gets a court date.
Keywords:
judicial compensation, salary increase, court system, Alabama legislation, judges, HB187, court fees, docket fee, sheriff's fund, sheriff's office, jail operations, law enforcement, county sheriff, court filing fees, Alabama Code 12-19-312, solicitor's fund, clerk's fund, forensic services trust fund, budget flexibility, public safety
TX
Transcript Highlights:
- Court, you're recognized on House Bill 8. Thank you, Madam Chair.
- The bill also prohibits the Commissioner's Court from prohibiting or otherwise restricting a sheriff
- associates with the Property Owners Association is signed by Section 202 point... 0, 0, 1 of the Property Tax
Keywords:
HB 8, Texas public school accountability, school accountability, public school transparency, STAAR, state assessments, instructionally supportive assessment program, Student Success Tool, Texas Education Agency, TEA, accountability ratings, A-F ratings, through-year assessment, benchmark testing, norm-referenced assessment, college career military readiness, CCMR, local accountability plan, school district performance, campus turnaround
AL
Alabama 2025 Regular Session
Alabama Senate State Governmental Affairs Committee Apr 2nd, 2025
State Governmental Affairs
Transcript Highlights:
- The US Supreme Court back in the 80s had a case called the Chevron case where they basically said The
- that as government agencies make decisions through their appellate process, if you appealed up to the court
- system, the court system was to give all due The court system was to give all due deference to the ruling
- Uh, then last year in a case called Loper Bright Enterprises, the Supreme Court threw that precedent
- Um, that it was up to the courts to decide what the outcome should be. decide what the outcome should
Keywords:
Alabama Administrative Procedure Act, APA, administrative law, judicial review, agency deference, Chevron deference, de novo review, contested case, state agency, regulatory power, individual liberty, statutory interpretation, rule interpretation, license revocation, license suspension, tax assessment, tax refund, administrative appeal, circuit court, Montgomery County
TX
Transcript Highlights:
- It simply reduces the rollback rate, also known as the voter-approved tax rate, for...
- We're taxing jurisdictions, primarily cities and counties, from three and a half to two and a half.
Bills:
SB2, SB3, SB5, SB9, SB10, SB14, SB16, SB34, SB18, SB 2, SB 3, SB 5, SB 9, SB 10, SB 14, SB 16, SB 18, SB 34
Keywords:
flooding, public safety, outdoor warning sirens, disaster preparedness, emergency response, flood warning, outdoor sirens, local government, safety measures, flood management, emergency preparedness, municipal safety, disaster response, disaster relief, emergency funding, Meteorological forecasting, local government assistance, training facilities, hemp regulation, consumable products
OK
Oklahoma 2026 Regular Session
Civil Judiciary REVISION 2: Links added Apr 2nd, 2026 at 10:30 am
Civil Judiciary
Transcript Highlights:
- I guess my next question is as we When we're making changes to the courts, effectively relabeling things
- As you're probably aware, interstate commerce litigation likely goes to federal court anyway because
- school district to my district that the taxpayers in that community are paying 80% more ad valorem taxes
- It also allows illers to waive court clerk And county clerk fees move adoption.
- Chairman, Senate Bill 1827 mirrors a House bill that we previously passed related to the court of government
Bills:
SB504, SB844, SB1209, SB1266, SB1303, SB1448, SB1496, SB1595, SB1597, SB1655, SB1679, SB1621, SB1716, SB1769, SB1827, SB1876, SB1944, SB2072, SB2084, SB2104, SB2112, SB2170, SB2180, SB2182
Keywords:
SB504, marriage, child marriage, minor marriage, age of consent, minimum marriage age, underage marriage, teen marriage, parental consent, judicial approval, marriage license, Oklahoma Title 43, family law, juvenile justice, Department of Human Services, DHS custody, incestuous marriage, pregnancy exception, paternity, seduction
TX
Transcript Highlights:
- of a tax on capital gains.
- There is technically a current capital gains tax levied as an excise tax on business trusts.
- a current capital gains tax levied as an excise tax on business trust.
- District go court date by court date by court date, and we can do that with that little green button
- court technology.
Bills:
HJR98, HJR8, HJR133, HB23, HB33, HB144, HB 109, HB 103, HB148, HB3809, HB1686, HB2217, HB2156, HB220, HB2421, HB2363, HB3773, HB421, HB2584, HB2615, HB2455, HB3711, HB2559, HB3747, HB2775, HB2886, HB3126, HB3666, HB3595, HB3260, HB3506, HB1638, HB3376, HB3826, HB3628, HB1349, HB3770, HB1831, HB1762, HB2614, HB3113, HB267, HB322, HB431, HB869, HB 1203, HB 1201, HB 1244, HB1875, HB1950, HB2152, HB2290, HB2341, HB2436, HB2809, HB2856, HB3012, HB2954, HCR56, HCR102, HB 107, HB1587, HB3684, HB658, HJR99, HB1399, HJR5, HJR2, HJR6, HJR31, HB1971, SJR3, HB1775, HJR72, HB502, HB3109, HJR98, HJR8, HJR133, HB 118, HB388, HB 114, HB205, HB2789, HB2791, HB499, HB2960, HB3163, HB3135, HB2427, HB1618, HB1672, HB1722, HB1338, HB787, HB2618, HB879, HB 1126, HB4134, HB3513, HB718, HB1536, HB1445, HB1640, HB1893, HB1734, HB3229, HB3306, HB 1276, HB3272, HB3276, HB3516, HB4145, HB1585, HB4810, HB2989, HB2558, HB3014, HB2742, HB1695, HB23, HB33, HB144, HB 109, HB 103, HB148, HB3809, HB1686, HB2217, HB2156, HB220, HB2421, HB2363, HB3773, HB421, HB2584, HB2615, HB2455, HB3711, HB2559, HB3747, HB2775, HB2886, HB3126, HB3666, HB3595, HB3260, HB3506, HB1638, HB3376, HB3826, HB3628, HB1349, HB3770, HB1831, HB1762, HB2614, HB3113, HB267, HB322, HB431, HB869, HB 1203, HB 1201, HB 1244, HB1875, HB1950, HB2152, HB2290, HB2341, HB2436, HB2809, HB2856, HB3012, HB2954, HCR56, HCR102
Keywords:
Article V, federal government, fiscal restraints, constitutional amendment, term limits, nuclear energy, electric generation, funding, Texas nuclear development fund, advanced reactors, HJR 133, Texas constitutional amendment, ad valorem tax, property tax exemption, homestead exemption, surviving spouse, veteran, veterans benefits, service-connected death, presumed service-connected condition
OK
Transcript Highlights:
- on property tax.
- The growth of the increase in the tax valuations on property tax. Move adoption. You'll questions.
- The consumers of property tax, those that receive the taxes on property owners, have continued to see
- The issue is not property valuations or tax valuations.
- Roads, bridges, municipal courts, all of the things that property taxes fund. Mr.
Keywords:
gross production tax, ad valorem tax, property exemption, Oklahoma Tax Commission, oil and gas production, regulatory impact, economic implications, dental insurance, health care, medical necessity, insurance claims, dentist rights, criminal code cleanup, duplicate statutes, statutory consolidation, repealer bill, emergency clause, Title 21 crimes, Title 47 DUI, child abuse reporting
Summary:
The committee heard several measures, led by SJR 39, a proposed constitutional amendment to send to voters that would cap annual homestead property tax valuation growth at 1% and all other property at 3%. The speaker argued it would not cut taxes but slow growth for taxpayers facing rising assessments, while opponents questioned the effect on county revenues, sheriff funding, and whether growth below inflation would strain local governments. After debate, the committee voted 10-2 to report the resolution due pass.
The committee also heard HJR 47, which would place proof-of-identity requirements for voting in the Constitution. Supporters said it would strengthen election integrity and noted existing law already requires proof of identity, while opponents raised concerns about impacts on voters with disabilities and the difficulty of changing constitutional language if problems arise. The measure was reported due pass on an 11-1 vote. Senate Bill 227, described as supporting fair taxation and investment without duplicative tax, and SB 1942, clarifying the distinction between reimbursable and reimbursed dental services to protect providers and patients, both passed the committee on near-unanimous votes.
The committee then advanced SB 1627, a 116-page sentence-modernization and consolidation bill that was described as a cleanup measure with no substantive change to existing law, and it was reported due pass unanimously. Finally, SB 625 was presented as temporary cleanup language related to domestic violence legislation and judicial requests, with the sponsor noting the bill would be replaced by a floor substitute later; the committee approved it due pass 10-0. The meeting ended with the chair noting the committee was dismissed and likely to meet again under the rules committee schedule.
AL
Alabama 2026 Regular Session
Alabama Senate Fiscal Responsibility and Economic Development Committee Feb 4th, 2026
Fiscal Responsibility and Economic Development
Transcript Highlights:
- I did win the court case each level, but that's how it ended up including everybody. >> Thank you. >>
- I did win the court case each level, but that's how it ended up including everybody. >> Thank you. >>
- I did win the court case each level, but that's how it ended up including everybody. >> Thank you. >>
- </c><00:26:27.440><c> But</c><00:26:28.400><c> there</c> to the state supreme court.
- But there to the state supreme court.
Keywords:
unclaimed vehicles, towing, Department of Revenue, notification requirements, abandoned vehicles, real estate, residential property, single-family home, homeowner protection, property solicitation, unsolicited offer, wholesaling, real estate wholesaling, assignment contract, equitable interest, investment property, house flipping, predatory real estate practices, title cloud, deceptive trade practices