Transcript Highlights:

• at the retail tax rate.
• The water use tax exemption is a continuation of efforts to save a finite resource in our fresh water
• The equipment that's needed to do that is being requested for an exemption on sales tax.
• Production to offset the cost of the sales tax exemption for equipment and fracking, is that a correct
• , Madam Chair, is we have a cost of the sales tax exemption, but on the flip side, the increasing amount

Bills: SB1211, SB1574, SB2774, SB2873, SB2900, HJR4

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

Transcript Highlights:

• It's basically regarding the passage of recent exemptions with the use tax.
• We're putting together both the... ...sales tax and the use tax, kind of in the same categories.
• Members of the committee, HB 226 deals with the property tax exemption.
• for property taxes.
• If they were over 65, they could use that exemption as well. Exemption.

Bills: HB205, HB226, HB234

Keywords: sales tax, use tax, exemption, tax conformity, tangible personal property, Alabama Department of Revenue, retail tax, consumer use tax, nonresident, religious publications, church magazines, Bible class materials, Sunday school materials, tax administration, indirect tax, state revenue, HB226, homestead exemption, ad valorem tax, property tax

Transcript Highlights:

• . ...from the tax revenues.
• House Bill 1508 repeals the Texas franchise tax. tax once and for all.
• state tax collections.
• eliminating the tax.
• exemption on power generation equipment, but if a Texas home sales tax exemption in place, but Texas

Bills: HB 105, HB982, HB1483, HB1508, HB2575, HB3646, HB3993, HB4083, HB4580, HB4725, HB5169, HB5511, HJR73, HJR102, HJR174, HB3746, HB4240

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC

Transcript Highlights:

• Even a tax impact like this can be really meaningful.
• This bill adds food bank vehicles to the list of exempt vehicles in the tax code from state tax on the
• This adds an additional motor vehicle sales tax exemption for trailers that are purchased for the purpose
• or the Texas Insurance Premium Tax.
• Exemption for oil and gas produced from certain re-stimulation wells, providing a civil penalty.

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

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

Bills: HB527, HB580, HB28, HB3, HB360, HB425, HB354, HB527, HB580, HB28, HB3, HB360, HB425, HB354

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

Bills: HB543

Keywords: tax exemption, ad valorem tax, tangible personal property, market value threshold, Alabama taxation laws, 923, senate, all

Transcript Highlights:

• exemption? exemption?
• them the property that would exempt them the property taxes<00:23:44.000><c> on</c><00:23:44.159><c>
• This is a different exemption, an additional exemption on top of, I believe.
• </c> exemption this is a different exemption exemption this is a different exemption an<00:25:08.960>
• </c> sales tax. sales tax.

Bills: HB0068, HB0062, HB0127, HB0109

Keywords: veterans, property tax exemption, disabled, service-connected disability, Wyoming, governmental claims, liability limits, inflation adjustment, public safety, local government insurance, HB0127, recreation mill levy, recreational facilities, public recreation, mill levy, property tax, local tax, county commissioners, school district levy, voter approval

Bills: HB386, HB387, HB388, HB389, HB386, HB387, HB388, HB389

Keywords: HB386, food tax, grocery tax, sales tax reduction, use tax, Education Trust Fund, state revenue trigger, tax cut, consumer tax relief, Alabama sales tax, Alabama use tax, groceries, retail tax, revenue growth threshold, county and municipal tax, fiscal trigger, sales tax, food taxation, local government, financial growth

Transcript Highlights:

• Lee, so at least in the Metro there's the new sales tax.
• the 75% sales tax?
• Lee, so at least in the Metro there's the new sales tax.
• Paul in the form of new taxes.
• </c> uh we're trying to be responsible tax uh we're trying to be responsible tax dollars<01:41:25.719

Bills: HF192, HF268, HF1214, HF494

Keywords: Minnesota income tax, dependent exemption, personal income tax, tax relief, family tax relief, children, dependents, tax deduction, tax exemption, state revenue, inflation indexing, tax year 2025, taxable income, household tax policy, family tax credit, HF268, Joshua Schmidt Memorial Highway, memorial highway, highway naming, road designation

Transcript Highlights:

• exemptions.
• I work with non-profits, who are, you know, churches that already have tax exemptions, so I'm not sure
• dollar tax credit on your income taxes.
• House Bill 2508 is a narrowly focused bill that would update the tax code to require an exemption from
• exemption.

Bills: HB249, HB 1186, HB2313, HB2408, HB2508, HB2730, HB2974, HB3045, HB3232, HB3336, HB3710, HB4044, HB4236, HJR133, HB249

Keywords: ad valorem taxes, property taxes, homestead exemption, disabled veterans, senior citizens, tax payments, installment payments, municipal tax revenue, hotel, convention center, tax code, economic development, local government, municipality, tax revenue, qualified projects, municipal taxation, hotel project, municipality funding, veteran

Transcript Highlights:

• Electricity is not exempt from tax exempt for data centers.
• tax exemption for data current law sales tax exemption for data center<00:32:35.799><c> equipment</c
• </c><00:42:58.880><c> exemption</c> the timing of the sales tax exemption the timing of the sales tax
• </c><00:43:07.559><c> however</c> exempt from sales and use tax however exempt from sales and use tax
• pieces</c><00:50:57.640><c> of</c> tax exemptions there are pieces of tax exemptions there are pieces

Bills: HF1277, HF1006

Keywords: data centers, tax exemption, Minnesota statutes, economic development, employment growth, property tax, abatement, land bank, redevelopment, political subdivision, 1183, house

Bills: HB0045

Keywords: property tax, exemption, homeowners, long-term, aged, 916, all

Transcript Highlights:

• And this is a long-term homeowner tax exemption revisions. Thank you, Mr. Gil, for being here.
• </c><00:04:22.160><c> bill</c><00:04:22.320><c> that</c> exemption will be on their tax bill that exemption
• And on that notice, it shows what exemptions they have been qualified for that tax year, and it lists
• And on that notice, it shows what exemptions they have been qualified for that tax year, and it lists
• It talks about the taxes getting prorated. It doesn't talk about the exemption.

Bills: HB0045

Keywords: property tax, exemption, homeowners, long-term, aged, 916, all

Transcript Highlights:

• They're not taxing entities, no, so they're not taxing entities, so they don't have a steady flow of
• Um, then it's exempt from Avalorm taxation, but if I buy it from my neighbor.
• Then it becomes inventory and I have to pay tax on it.
• And then also just as on a tax issue, um, in a lot of our rural areas are small communities.
• The feed yards are really the largest tax base, feed yards, dairies, grain elevators, largest tax base

Bills: HB294

Keywords: energy efficiency, tax exemption, residential properties, sustainability, real estate

Transcript Highlights:

• What this bill will do is provide property tax exemption for landowners who install or construct border
• It does not provide any funding for construction, only a tax exemption for qualifying projects, and it
• Members, there's a currently an ad valorem tax exemption for farm input products such as poultry eggs
• However, there's no clear ad valorem tax exemption for many other inputs. used in farming and ranching
• Yet, they do not receive the same tax exemption as livestock and crops.

Bills: HB195, HB247, HB255, HJR2, HJR4, HJR6, HJR31, HJR34, HB195, HB247, HB255, HJR6, HJR31, HJR34

Keywords: school district, ad valorem tax, local revenue, tax collection, education funding, border security, tax exemption, ad valorem, real property, infrastructure, Texas-Mexico border, ad valorem taxation, farm products, livestock, timber, death tax, inheritance tax, estate tax, property transfer, constitutional amendment

Transcript Highlights:

• Some LECs qualify for a property tax exemption.
• For the purposes of the property tax exemption, the tax statute still has tax exemption, the tax statute
• This is a distinct exemption program from taxes.
• would be exempt from property tax.
• tax exemption.

Bills: HB1983, HB1974, HB2334, HB2367, HB2650, HB2655

Keywords: timberland, real estate, excise tax, governmental entities, property taxation, land bank, land banking authority, affordable housing, housing crisis, housing supply, public corporation, public housing authority, nonprofit housing, tax-foreclosed property, blight remediation, redevelopment, anti-displacement, equity, redlining, racial segregation

Summary: House Finance held public hearings on several bills. HB 2451, a substitute bill on local tax increment financing, would add conditions on where increment areas can be designated, require more detailed project analyses and earlier notice/consultation with affected taxing districts, expand dispute resolution steps, and exempt preexisting TIF areas from some changes; cities, ports, and fire/public safety stakeholders testified in support, saying the bill reflects a negotiated compromise and improves protections for impacted districts. HB 2322 would change the alternative jet fuel incentive program from a production-capacity trigger to a date-certain start, add carbon-intensity scoring for fuels outside the Clean Fuels Program, and extend the credits through 2046; supporters said it gives certainty and helps develop sustainable aviation fuel, while an opponent argued the bill subsidizes continued fuel burning and urged reducing flights instead. HB 2590 would exempt limited equity cooperatives from WUCIOA unless they opt in, move and revise the statutory definition of LECs, and let cooperatives set certain resale and return terms in their governing documents; supporters said it removes mismatched legal barriers to affordable homeownership, while members raised concerns about unintended restrictive eligibility rules and asked about fair housing limits. HB 2655 would create a new sales and use tax exemption for certain new data centers in a specific eastern Washington county, conditioned on labor standards, job creation, and sustainability certifications; labor and economic development supporters said it would bring jobs and support related clean-energy projects, while opponents criticized the subsidy and the project labor/community workforce agreement requirements. The committee then took executive action and reported out HB 1983, HB 1974 as amended, HB 2334 as amended, HB 2367, and HB 2650, all with do-pass recommendations; HB 2367’s amendment to remove the emergency clause failed, and the committee adjourned after passing HB 2650 unanimously.

Transcript Highlights:

• So I want to be clear about one thing: we are requiring, for the tax exemption, which is in the state
• As they do veterans VA disability letters for the tax exemption for the disabled.
• As an academic matter, I am against tax exemptions. I do have an LLM in taxation from NYU.
• As a former tax practitioner and a student of tax policy, it's my belief that tax exemptions are kind
• So I would not be in favor of expanding the tax exemption. And this does not expand it.

Bills: HB2089, HB2090, HB2092, HB2120, HB2138, HB2173, HB2273, HB2693, HB2786

Keywords: retirement benefits, health insurance, premium payment, Arizona State Retirement System, contingent annuitant, long-term disability, benefits limitations, disability compensation, social security, retirement system, elected officials, ASRS, eligibility waiver, age 65, property tax exemption, disability, veterans, widows, income limits, Arizona Revised Statutes

Transcript Highlights:

• receipts by the state of Texas, another $642 million in tax receipts. in local taxing authorities.
• I think you were saying there was a surplus of sales tax.
• Is that we don't have a surplus of property taxes, but we do have a surplus of sales tax.
• I just think the distinction here is that that's excess or surplus sales tax not property tax.
• We implore our legislators to cut back. on the fees, the taxes, the gas tax, the sales tax.

Bills: HB5, HJR3, HB155, HB513, HB5, HB155

Keywords: dementia, research, health care, Texas Institute, grants, medical breakthroughs, oversight, prevention, funding, healthcare, Texas, autopsy, confidentiality, public records, medical examiner, law enforcement, HB 513, surgical smoke, surgical plume, smoke evacuation

Bills: SB 4, SJR 2

Keywords: property tax, homestead exemption, school funding, state aid, constitutional amendment

Transcript Highlights:

• </c><00:02:46.319><c> increment</c> two municipalities tax increment two municipalities tax increment
• > present to you house bill 142 which present to you house bill 142 which involves<00:02:59.200><c> tax
• </c><00:03:21.840><c> increment</c> amount of property in the tax increment amount of property in the
• tax increment district<00:03:22.640><c> does</c><00:03:22.879><c> not</c><00:03:23.040><c> exceed</c
• </c> Mobile is interested in a new tax Mobile is interested in a new tax increment<00:03:33.360><c> district

Bills: HB308, HB308

Keywords: elections, voter registration, publishing requirements, cost-saving, transparency, property tax exemption, senior citizens, Mobile County, tax legislation, constitutional amendment, 923, senate, all