Video & Transcript Research : 'Tax Code'

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TX

Texas 89th Regular

Local Government (Part I) Apr 7th, 2025

Local Government

Transcript Highlights:
  • Members, the Property Tax Code authorizes the board of directors of appraisal districts to purchase or
  • Federal tax dollars as opposed to state tax dollars. That's my understanding.
  • Some cities are looking at passing, doing a tax election, property tax election.
  • code.
  • code.
Summary: The committee heard several bills dealing with local government authority, homeowners associations, hospital district policing, school AED inspections, special district annexation, public contracting penalties, and guaranteed income programs. Senate Bill 2073 by Sen. Zaffirini would clarify that appraisal districts may finance purchases, leases, or construction of real property for appraisal offices without prior approval from taxing units; it was supported by the Texas Association of Appraisal Districts and left pending. Senate Bill 1935 by Sen. Hinojosa would increase homeowner control of property owners association boards, require more transparency, limit fines and assessment increases, and require accessible meeting locations; HOA and builder representatives opposed it, arguing it would hinder maintenance and make dues harder to manage, and the bill was left pending. Senate Bill 434 by Sen. Miles would authorize Harris County Hospital District police officers, was supported by Harris Health, and was left pending. Senate Bill 1177 by Sen. Alvarado, as substituted, would require school AED inspections during fire inspections and reporting to school leadership; it was left pending. Senate Bill 1214 by Sen. Perry would update Concho County Hospital District law to align with current procurement and notice rules; it was left pending. Senate Bill 1965 by Sen. Middleton, for Sen. King, would tighten notice and proximity rules for special district annexations; district witnesses warned the bill could interfere with service to noncontiguous tracts, and the bill was left pending. The committee also took up Senate Bill 2046 by Sen. Bettencourt, which would increase criminal penalties for county purchasing act violations involving unauthorized separate or sequential purchases to evade competitive bidding, and create a tiered penalty structure based on contract amount. Former Harris County DA Kim Ogg, Deputy Attorney General Josh Reno, and James Quintero supported the bill, citing recent Harris County bid-rigging cases and arguing the current Class C misdemeanor penalty is too weak to deter misconduct; some members questioned whether the proposed thresholds were too low and whether stronger oversight, rather than higher penalties alone, would be more effective. The bill was left pending. Finally, Senate Bill 2010 by Sen. Bettencourt would bar counties and other political subdivisions from operating guaranteed income programs and address constitutional gift-clause concerns. Testimony split sharply: Ogg and Quintero argued such programs are unconstitutional, can be used for political data collection, and should not be funded with public money, while Paige Terry Barry defended the bill as protecting taxpayers and discouraging dependency. Senators also debated whether the state can restrict use of federal grant funds and whether local governments should be allowed to run such programs; the bill was left pending.
TX
Transcript Highlights:
  • I've testified before on the Disabled Veterans Property Tax... ...exemption, and it's a property tax
  • $0.32 tax rate this past year.
  • The shift of this extra tax burden is clear to all.
  • Currently, older vertical wells benefit from a tax break under the Enhanced Oil Recovery Tax Incentive
  • This will allow for daily consideration of lowering property taxes, sales taxes, and corporate taxes,
TX

Texas 89th Regular

Intergovernmental Affairs Apr 29th, 2025

Intergovernmental Affairs

Transcript Highlights:
  • HB 2132 attempts to address this issue by the allocation of low income. housing tax credits which is
  • With the addition of sales and hotel occupancy tax authority the property is to be included in Uh, the
  • About 45% of people want to spend tax money on transit and and don't want to spend it on roads.
  • About 45% of people want to spend tax money on roads, but not transit.
  • spend tax money on sidewalks, 85% of people want sidewalks. So please support. HB 769.
MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 4/15/26

Taxes

Transcript Highlights:
  • the for a fair tax code that funds the for a fair tax code that funds the public<00:43:19.280>
  • Most fans already pay sales tax on tickets and concessions, but our current tax code exempts purchases
  • our tax code with the Shouldn't we align our tax code with the important<01:26:14.840> anti-fraud<
  • And so what this bill again is about is saying that we shouldn't have in our tax code a federal provision
  • our tax code a federal shouldn't have in our tax code a federal provision<01:36:20.320> which<
Summary: The committee first adopted the April 14, 2026 minutes as amended, correcting a misspelling in the reference to Chair Davids. It then heard House File 4234, a tax-exempt bonding/affordable housing bill from Representative Rey Rower, and adopted a technical A1 amendment before laying the bill over for possible inclusion in the 2026 tax bill. The bill would conform Minnesota law to recent federal changes to low-income housing tax credit rules by lowering the amount of tax-exempt bonds needed for projects to qualify, with the stated goal of spreading bond allocations across more projects and increasing affordable housing production without additional state funds. Testimony in support came from the bill author, the Greater Minnesota Housing Fund, and Mary Tingerthal, who said the change would increase efficiency in the use of federal bond authority and could raise the number of funded housing projects from about 16 to 25 per year, bringing in roughly $120 million more annually for housing. Members discussed where the benefits would be felt statewide, including greater Minnesota and larger metro areas, and the author said the bill would help address shortages in affordable and senior housing. The committee took no final vote on the bill, instead laying it over. The committee next heard House File 3697 from Vice Chair Norris, which would change Minnesota’s tax refund claim timelines to better align with federal law and most other states. The author and a tax attorney testifier said the bill would reduce confusion and help taxpayers, especially vulnerable individuals who may overpay or be overassessed and then miss the current deadline to seek refunds. The Department of Revenue said it had no concerns with the language and did not oppose the bill, and the committee laid the bill over for possible inclusion in the 2026 tax bill. Finally, the committee began hearing House File 4738 from Representative Keeler, a Safe Harbor funding proposal for victims of sex trafficking and sexually exploited youth. The author described Safe Harbor as a statewide program serving youth across Minnesota and said the committee should consider creative funding options, but Chair Davids stated the proposed funding source would not work because it would take money from women’s sports scholarships. Testifiers from Lake House in Duluth and a former Safe Harbor youth described the program’s impact on homeless and trafficked youth, including shelter, mental health services, education, and transition to adulthood. The hearing continued with testimony, but no action was taken in the portion provided.
TX

Texas 89th Regular

Public Health Mar 31st, 2025

Public Health

Transcript Highlights:
  • Texas Health and Safety Code, and Texas Code of Criminal Procedure.
  • I know the code of conduct, and I know what it was.
  • This is 435, Health and Safety Code 435. There's another chapter of the code, 437.020, I believe.
  • So, similar to that, engineers have a similar code.
  • They're breaking health code laws.
TX

Texas 89th Regular

Education K-16 (Part II) May 8th, 2025

Education K-16

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
Bills: HB6, HB120, HB210
TX
Transcript Highlights:
  • Senate bills on a variety of issues from stopping taxed by dangerous dogs to a property's owner's liability
  • The Family Code provides narrowly tailored lists of approval persons who may access information in juvenile
  • purse. some language from the theft and fraud statutes have been moved into specific new criminal codes
  • So we're just simply bringing fentanyl and related opiates into the same code. where methamphetamine
  • Code 151.001 clearly states parents have a right to possession and access of their children.
TX

Texas 89th Regular

Land & Resource Management May 1st, 2025

Land & Resource Management

Transcript Highlights:
  • and to the more recent codes.
  • codes from 2018, 2021, and 2024.
  • Go to more modern codes because the 2018 codes and above have requirements for flooding and hurricanes
  • The City of Austin just adopted the 2024 code. The City of Dallas is already at the 2021 codes.
  • Most cities are already at the 2018 code or above.
TX

Texas 89th Regular

Land & Resource Management May 1st, 2025

Land & Resource Management

Transcript Highlights:
  • Under Chapter 82 of the Property Code, we have been working on a committee's substantive bill that will
  • just complications with taking a structure like that and making a complaint with the construction codes
  • However, as we have discussed, the mandated changes to our local development code would unfortunately
  • These costs would be borne by existing residents through higher taxes and utility bills.
TX

Texas 89th Regular

Economic Development Apr 7th, 2025

Economic Development

Transcript Highlights:
  • Chapter 352 of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
  • This market balance is one of the reasons why Chapter 313 of the Tax Code, which allowed abatements for
  • This market balance is one of the reasons why Chapter 313 of the Tax Code, which allowed abatements for
  • , excluding additional tax incentives for renewable... ...program in Chapter 403 of the Government Code
  • However, Chapter 312 of the Tax Code, which we renewed in 2019, still allows property tax abatements
Summary: The committee heard a series of bills, mostly related to economic development, tax incentives, and workforce programs. Senate Bill 1534 would direct a study by the Texas Higher Education Coordinating Board and the Texas Workforce Commission on health physics education and workforce needs; resource witnesses from the Workforce Commission and Coordinating Board testified, and the bill was left pending. Senate Bill 1553 would authorize Kerr County to impose a hotel occupancy tax for tourism-related uses, and Senate Bills 1086 and 1087 would authorize similar county hotel taxes for Children’s County and Mason County; all three bills received supportive testimony and were left pending. The committee also heard Senate Bill 1754, which would prohibit county and local tax abatements for renewable energy facilities selling power wholesale, with testimony sharply divided between landowners and policy groups opposing renewable subsidies and industry representatives and some senators arguing the bill would harm clean energy investment and local decision-making; the bill was left pending. The committee then heard Senate Bill 2322, which would exempt dispatchable electric generation facilities from the JEDI program’s compelling-factor test so they could qualify for school district tax incentives; testimony was mixed, and the bill was left pending. Later, the committee heard Senate Bill 1718, which would add the NRA annual meeting to the state’s major events reimbursement program. The bill’s sponsor and NRA representatives argued the event brings substantial tourism and economic activity, while opponents said it would use taxpayer funds to subsidize an organization that opposes gun safety measures; the bill was left pending. Senate Bill 2004 would add the Arlington Grand Prix to the major events reimbursement program, with the committee substitute exempting it from the usual competitive site-selection requirement because of timing; testimony from the event organizers and Arlington tourism officials was supportive, and the bill was left pending. Senate Bill 2448 would create a rural workforce development grant program at the Texas Workforce Commission to support college-and-career readiness and technical assistance in rural communities; witnesses from Texas 2036, Collegiate Edgination, and a rural school district supported it, and it was left pending. Finally, Senate Bill 913 would repeal a special requirement that Alpine dedicate at least 50% of its hotel occupancy tax to advertising and promotion, and Senate Bill 1143 would require more coordination and reporting for youth workforce programs serving disconnected young Texans; both bills received supportive testimony and were left pending. At the end of the hearing, Senator Johnson moved that the committee stand in recess, subject to the call of the chair.
TX
Transcript Highlights:
  • of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
  • This market imbalance is one of the reasons why Chapter 3... 313 of the tax code, which allowed abatements
  • However, Chapter 312 of the tax code, which we renewed in 2019, still includes the ability for local
  • Property tax abatements will not be allowed under Chapter 312 of the tax code and Chapters 380 and 381
  • The tax code allows Alpine to spend less on advertising and more on other allowable uses.
TX
Transcript Highlights:
  • Chapter 352 of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
  • Chapter 352 of the Texas tax code in order to be enabled to impose a hotel occupancy tax.
  • This market imbalance is one of the reasons why Chapter 313 of the Tax Code, which allowed abatements
  • for school district property taxes, Chapter 313 of the Tax Code, which allowed abatements for school
  • Under Chapter 312 of the Tax Code, and Chapters 383 of one of the Local Government Code.
Summary: The Senate Economic Development Committee met to hear a series of bills and informational primers, with several resource witnesses from the Governor’s Office, the Texas Workforce Commission, and the Texas Higher Education Coordinating Board. The chair opened by noting the death of Senator King’s son and asking members to keep the family in their prayers. Most bills were laid out and left pending subject to the call of the chair after brief author presentations and public testimony. The committee heard several local hotel occupancy tax bills: SB 1553 for Kerr County, SB 1086 for Childress County, SB 1087 for Mason County, and SB 913 for Alpine. Supporters, including the Texas Hotel and Lodging Association and local officials, said the measures would allow counties or the city to use hotel tax revenue for tourism-related projects and local development. The committee also heard SB 1534, which would direct a study on health physics education and workforce needs in Texas; resource witnesses from TWC and THECB testified on the bill. All of these measures were left pending. A major portion of the hearing focused on SB 1754, which would prohibit local tax abatements for renewable energy facilities selling power at wholesale, with an exception for certain battery storage tied to dispatchable generation. The bill drew strong support from witnesses who argued counties should not subsidize wind and solar projects that can harm neighboring landowners and that renewables already receive substantial federal support. Opponents from the solar and storage industry argued the bill would remove a voluntary local economic development tool, raise power prices, and discourage investment. Senators also debated landowner impacts, grid reliability, and whether the bill was the right policy tool; the bill was left pending. The committee also heard SB 2322, a committee substitute related to the Jobs, Energy, Technology, and Innovation Act, which would exempt electric generation facilities from the program’s compelling-factor test so they can qualify for school tax limitation agreements. Supporters said the change would correct an unintended barrier for dispatchable generation, while Senator Johnson argued it would weaken the program’s purpose by subsidizing projects that would locate in Texas anyway. SB 1718 would add the NRA annual meeting to the major events reimbursement program; the NRA supported it, while gun violence prevention advocates opposed using state incentives for the organization. SB 2004 would add the Arlington Grand Prix to the major events program, and SB 2448 would create a rural workforce development grant program; both drew supportive testimony and were left pending. The committee also heard SB 1143, a substitute bill aimed at improving transparency and coordination in programs serving opportunity youth ages 14 to 24, with witnesses supporting better reporting and workforce alignment. At the end of the meeting, Senator Johnson moved that the committee stand in recess subject to the call of the chair.
TX

Texas 89th Regular

Criminal Jurisprudence Apr 1st, 2025

Criminal Jurisprudence

Transcript Highlights:
  • presented the landlord with the appropriate documentation as provided. by section 92 of the property code
  • So One, there's a section dealing with non-compliance under the government codes as failure.
  • It's never something that we want to continue to share and pour out of us is taxing.
  • It matches up to specific legal codes. Rep Ramos, Ricas Ramos. Thank you. And I just looked it up.
  • I wanted to clarify one common misperception about the Texas Penal Code when the Penal Code references
AL

Alabama 2025 Regular Session

Alabama House Apr 22nd, 2025

Alabama House Floor Meeting

Transcript Highlights:
  • It defines section 10A-1-1.03 of the Code of Alabama 1975.
  • But we've also reduced the amount of tax on this drink. We're reducing our liquor tax in this bill.
  • They pay, you know, the taxes are paid. They put a tax stamp on it.
  • Who will tax this tax stamp on it. Who will tax this liquor? I don't know.
  • Because if you tax at the regular rate... because if you tax at the regular rate of a spirituous liquor
TX

Texas 89th Regular

89th Legislative Session Apr 22nd, 2025

Texas House Floor Meeting

Transcript Highlights:
  • It's in the in the penal code already that we're not changing what abuse is.
  • This is the way Ledge Council asked me to instruct to place it in the code.
  • exemption criteria in the tax code.
  • Speaker and members this bill amends the tax code, repealing the requirement to include UPC codes in
  • rate of a taxing unit for appropriate tax purposes for the Committee on Ways and Means.
TX
Transcript Highlights:
  • Members, Senate Bill 263 is Radio Broadcasters Franchise Tax.
  • This clarification law is consistent with the current tax code.
  • on the franchise tax side by the big broad net of franchise tax.
  • paying taxes on capital gains? Senator West? I don't have any capital gains.
  • This will make sure that capital gains tax is part of it. Thank you. I love you.
Bills: SB260, SB263, SB293, SJR18
AL

Alabama 2026 1st Special Session

Alabama House Economic Development and Tourism Committee Feb 11th, 2026

Economic Development and Tourism

Transcript Highlights:
  • law, in order to be eligible for economic development incentives, they are tied to companies' NAICS codes
  • Companies' NAICS codes. What this bill will do is kind of update those codes.
  • And secondly, it will update those codes to reflect the 2022 revisions, ensuring consistency, clarity
Bills: HB393, HB61