Video & Transcript Research : 'state tax code'
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TX
Transcript Highlights:
- Yeah, it is a tax cut bill.
- County Tax Assessor-Collector, and I do represent the Tax Assessor-Collector's Association.
- So a $10 gift tax, even in that scenario, we're still taxing a widow on the transfer of that vehicle
- with a $10 gift tax.
- As stated, Senator Perry stated, a lot of our state is covered by rural EMS providers, and whether you
Keywords:
SB 868, rural volunteer fire department assistance program, volunteer fire department assistance fund, Texas Government Code, wildfire, wildland fire, high-risk wildfire area, fire suppression, rural fire departments, volunteer firefighters, emergency response, public safety, grant allocation, appropriations, disaster preparedness, tax penalties, interest calculation, overpayment, tax law, refund process
Summary:
The Senate Finance Committee heard several bills focused on tax administration, transportation, emergency services, historic preservation, forensic training, pension funding, and the state’s rainy day fund. Senate Bill 1337, by Senator Creighton, would require the comptroller to assess penalty and interest only on the net tax due and allow sales and use tax overpayments to offset underpayments more automatically; it was left pending while the author, comptroller staff, and a private witness continued working on the language and fiscal note. Senate Bill 1371, by Senator Hinojosa, would address Corpus Christi transit authority operations, including emergency refueling coordination, fare-setting procedures, and board term limits; it received supportive testimony and was left pending. Senate Bill 1377, by Senator Perry, would create a grant program for rural counties to buy ambulances, with a committee substitute expanding eligible uses in some cases to equipment and setting a sunset date; numerous EMS officials, county representatives, and association witnesses testified in support, emphasizing rising ambulance costs, staffing shortages, and the need for rural emergency coverage, and the bill was left pending after testimony. Senate Bill 868, by Senator Sparks, would direct at least 10% of volunteer fire department assistance funding to high wildfire-risk areas; Texas A&M Forest Service explained the map and methodology, and the committee substitute was adopted.
The committee also heard Senate Bill 1426, which would place the First Capitol State Historic Site in West Columbia under Texas Historical Commission stewardship, and Senate Bill 1620, which would create a Texas Forensic Analyst Apprenticeship Pilot Program through the Office of Court Administration to address forensic scientist shortages; both had no opposition in testimony and their committee substitutes were adopted. Senate Bill 2065 would change the Texas Emergency Services Retirement System funding structure to require an actuarially determined state contribution and address the system’s unfunded liability over 30 years; Pasadena fire department representatives testified that the pension is an important volunteer retention tool, and the bill was left pending after testimony. Senate Joint Resolution 4 would raise the Economic Stabilization Fund cap from 10% to 15% of biennial revenue deposits, with a committee substitute correcting the effective date to September 1, 2027; the committee discussed the fund’s current balance and purpose before adopting the substitute.
After quorum was established, the committee voted out the measures. Senate Bill 1868, Senate Bill 1371, Senate Bill 264, Senate Joint Resolution 4, Senate Bill 1426, Senate Bill 1620, and Senate Bill 2065 were all reported favorably to the full Senate, with some bills also certified for the local and uncontested calendar. The committee substitute for Senate Bill 868 was adopted and the bill was reported favorably as well. The committee then recessed subject to the call of the chair.
TX
Transcript Highlights:
- Chapter 352 of the Texas Tax Code in order to be enabled to impose a hotel occupancy tax.
- However, Chapter 312 of the Tax Code, which we renewed in 2019, still allows property tax abatements
- The increased spending generates more sales tax revenue for the state and local governments.
- of the given event in tax receipts: state sales tax, hotel occupancy tax, mixed beverage tax, and motor
- vehicle tax, as determined by the state.
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
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.
- Property tax abatements will not be allowed under Chapter 312 of the tax code and Chapters 380 and 381
- on the occasion of the given event in tax receipts, state sales tax, hotel occupancy tax, mixed beverage
- tax, and motor vehicle tax, as determined by the state.
- The tax code allows Alpine to spend less on advertising and more on other allowable uses.
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
TX
Texas 89th Regular
Economic DevelopmentNote: This video has been edited to include the opening roll call. Video footage begins at 00m:32s. 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.
- Chapter 352 of the Texas tax code in order to be enabled to impose a hotel occupancy tax.
- on the occasion of the given event in tax receipts: state sales tax, hotel occupancy tax, mixed beverage
- tax, motor vehicle tax, as determined by the state.
- In tax receipts: state sales tax, hotel occupancy tax, mixed beverage tax, motor vehicle tax, as determined
Keywords:
hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy
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
Keywords:
voter registration, elections, Election Code, registrar, county clerk, application rejection, rejection notice, voter eligibility, ballot access, transparency, administrative procedure, Texas, voting rights, election administration, notice of rejection, election, poll watcher, conviction, ineligibility, Texas election code
TX
Transcript Highlights:
- Debt's a real problem right now; it's driving up property taxes all across the state.
- The committee substitute simply removes the additional 1,000 feet in entitlement under tax code 351.157
- This is a complete misuse of what the state sales tax was intended for.
- Senate Bill 2532 amends the tax code to create a fiscal accountability mechanism for eligible coastal
- Authorization of the expenditures of taxes is specifically described. in Sales Tax Code 351.105.
Keywords:
monuments, memorials, public property, historical significance, civil penalties, local governance, project financing zone, municipal tax revenue, convention centers, multipurpose arenas, infrastructure development, hike and bike trails, outdoor recreation, environmental stewardship, Bicentennial Trail, Texas history, cultural heritage, unemployment benefits, eligibility, Texas Workforce Commission
OK
Oklahoma 2026 Regular Session
Appropriations and Budget Finance Subcommittee REVISED: SB1403 - Added Apr 8th, 2026 at 04:30 pm
A&B Finance Subcommittee
Transcript Highlights:
- It allows tax sales tax exemption to be extended from the person that they are working for to the contractor
- So as Representative, is there any particular area or group of state employees that you think this will
- Just combine several existing sales tax exemptions for aircraft maintenance and manufacturing facilities
- housing as including 20 units or more and excludes properties Receiving the federal low-income housing tax
- credit from that and requires the new developments for the purposes of tax assessment be at cost for
Keywords:
sales tax exemption, nonprofit organizations, contractors, charitable purposes, state law, retirement, public employees, reemployment, benefit adjustment, Oklahoma Public Employees Retirement System, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, sales tax, tax exemption, tax refund, Oklahoma Sales Tax Code
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 12th, 2026 at 06:05 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- the local news printer corporate income tax credit, designed to support the continued operation of in-state
- news. ...income tax credit designed to support the continued operation of in-state newspaper printing
- Every other state around us has continuously raised their gas tax to keep up with inflation, and it's
- Every other state around us has continuously raised their gas tax to keep up with inflation, and it's
- I know it made headlines all over the place at the time, stating that taxes were going to be tax per
Keywords:
horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 12th, 2026 at 06:04 pm
Senate Tax, Business & Transportation
Keywords:
horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 12th, 2026 at 06:04 pm
Senate Tax, Business & Transportation
Keywords:
horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax
TX
Texas 89th Regular
Press Conference: Senator Mayes Middleton Aug 4th, 2025
Texas Senate Floor Meeting
Transcript Highlights:
- We know that school is starting very soon in our state, and we know how prevalent this issue is in our
- We are not going to sacrifice the safety and privacy in the state to the left's gender ideology agenda
- We have got to get this bill done for all the daughters of this great state.
- San Jose State never told her. She was never asked. And she certainly was never protected.
- She became the subject of a plot at a game at Colorado State University.
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:
- Senate Bill 4 relates to the composition of the districts for the election of members of the United States
- House of Representatives from the state of Texas.
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
NM
Transcript Highlights:
- There is a provider tax that is paid by hospitals. And through that tax, we...
- The tax forms the state share that's required to draw down federal Medicaid funds.
- By increasing the state tax credit to 30, we can protect our local contractors from a significant market
- Redeemable, or is this just a straight tax credit to income on income tax?
- Senator, yes, this is now a refundable tax credit for those that don't have tax liability.
Keywords:
SB 101, Health Care Delivery and Access Act, repeal of repeal, sunset repeal, delayed repeal, health care, healthcare, access to care, medical services, provider regulation, state health law, New Mexico, SB58, metropolitan redevelopment, redevelopment property, property tax exemption, payments in lieu of taxes, PILOT, municipal redevelopment, local government
AL
Alabama 2025 Regular Session
Alabama Senate State Governmental Affairs Committee Apr 2nd, 2025
State Governmental Affairs
Transcript Highlights:
- State government committee will Okay. State government committee will come to order.
- Legislative Council, basically asking for ratification of the code books and coming in with the errata
- sections where there are errors in the code that were put in the book and making those corrections.
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:
- My name is State Representative West Riddell, and uh, It threw me off there.
- for it to come in, and if the state can't do that, then it doesn't come in.
- And then if we go, go to, and, OK, you do have the code in front of you. Um, Ms.
- I think I don't know if that would work in this part of the code.
- They may have moved to another state.
Keywords:
HB 207, Texas Government Code, Section 411.201, license to carry, LTC, handgun license, concealed carry, federal judge, immigration judge, immigration court, U.S. immigration court, judicial security, firearm carry permit, Texas handgun license, federal judiciary, HB235, Texas, sales tax exemption, use tax exemption, disabled veteran
TX
Transcript Highlights:
- 1577 by Parker relaying the temporary sale of alcoholic beverages at certain Racing Facilities to State
- CR 27 by Eckhart, authorizing the burial of Guy Herman in the State Cemetery. to administration.
- SCR 28 by Paxton. 83 urging the United States Congress to propose and send to the states for ratification
- the spending of money to influence campaigns, elections, or ballots. measures to state affairs.
- a portion of the revenue derived from state sales and use taxes. insurance premium taxes to the Texas
Bills:
SJR60, SJR62, SJR65, SJR66, SJR67, SJR68, SCR27, SCR28, SCR29, SB1576, SB1577, SB1578, SB1579, SB1580, SB1581, SB1582, SB1583, SB1584, SB1585, SB1586, SB1587, SB1588, SB1589, SB1590, SB1591, SB1592, SB1593, SB1594, SB1595, SB1596, SB1597, SB1598, SB1599, SB1600, SB1601, SB1602, SB1603, SB1604, SB1605, SB1606, SB1607, SB1608, SB1609, SB1610, SB1611, SB1612, SB1613, SB1614, SB1615, SB1616, SB1618, SB1619, SB1620, SB1622, SB1623, SB1624, SB1625, SJR60, SJR62, SJR65, SJR66, SJR67, SJR68, SCR27, SCR28, SCR29, SB1576, SB1577, SB1578, SB1579, SB1580, SB1581, SB1582, SB1583, SB1584, SB1585, SB1586, SB1587, SB1588, SB1589, SB1590, SB1591, SB1592, SB1593, SB1594, SB1595, SB1596, SB1597, SB1598, SB1599, SB1600, SB1601, SB1602, SB1603, SB1604, SB1605, SB1606, SB1607, SB1608, SB1609, SB1610, SB1611, SB1612, SB1613, SB1614, SB1615, SB1616, SB1618, SB1619, SB1620, SB1622, SB1623, SB1624, SB1625
Keywords:
SJR 60, Texas constitutional amendment, property tax exemption, ad valorem taxation, rainwater harvesting, graywater system, water conservation, water reuse, residential tax incentive, local government finance, county commissioners court, appraisal value, environmental incentive, November 2025 ballot, Article VIII, tax relief, healthcare workforce, education funding, higher education, economic growth
TX
Transcript Highlights:
- And what Senate Bill 9 states to do is to reduce the rollback rate from 3.5% to 2.5% for certain taxing
- What we've seen, the state has already bought the tax rates down by 28 to 30 pennies.
- When you look at every tax bill in the state, if you're a homesteader in 2023, every homestead tax bill
- that fairly among all 4,500 taxing jurisdictions in the state.
- Yes, I mean, you know, our taxes are set up to where not having this state income tax is fantastic, and
Bills:
SB9
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
Summary:
The Senate Committee on Local Government met to hear Senate Bill 9, which would lower the voter-approval tax rate for certain local taxing units from 3.5% to 2.5%. Sen. Bettencourt, the bill author, argued the change would continue the state’s property tax reforms begun in 2019, slow local levy growth, and give voters more say over larger tax increases. He and supporters cited data showing property tax levies have grown faster than population plus inflation, and said the bill would help protect taxpayers while preserving the state’s broader investments in school tax relief, water, rural law enforcement, and ambulance funding.
Supporters included the Texas Taxpayers and Research Association, the Texas Association of Business, the Texas Public Policy Foundation, and the Texas Association of Manufacturers. They said the bill would improve transparency, encourage more disciplined budgeting, and create certainty for homeowners and businesses. They argued that lower tax-rate growth would help attract and retain employers and investment, and that voters would still be able to approve higher rates when needed.
Local officials and other opponents said the bill would constrain cities and counties facing rapid growth, inflation, infrastructure needs, and public safety costs. Testimony from county judges, city finance officials, firefighters, and urban county representatives emphasized pressures from jail operations, roads, water, EMS, police and fire staffing, and unfunded mandates. Several witnesses asked for carve-outs or exemptions for public safety and disaster-related costs, warning that a one-size-fits-all cap could force service cuts or shift costs elsewhere. The committee heard extensive questioning but no final vote or disposition on the bill was taken in the portion provided.
OK
Transcript Highlights:
- This bill involves updates to the Oklahoma tax code related to donations made via tax returns.
- It's lowered the amount of out-of-state sales requirements and two ix codes have been added, those including
- When the prison was purchased by the state, it took it out of private hands that paid ad valorem taxes
- taxes.
- rolls or put it on the tax rolls that there's an obligation for the the broad taxpayers of the state
Keywords:
veterans, tax refund, Oklahoma Department of Veterans Affairs, capital improvement, donations, Oklahoma Emission Reduction, incentive, taxation, environment, revenue, investment, school funds, treasurer, education funding, financial policy, income tax, scholarship, tax credit, Oklahoma Tax Commission, school funding
TX
Transcript Highlights:
- rate increase election required by tax code 2607 shall be held on the November uniform election date
- Department of State.
- Senate Bill 511 bans an office. or employee of the state or political subdivision of the state from distributing
- Congress, to state reps, to state. senators to get involved.
- or state agency or official. during discovery, hearing, or trial.
Keywords:
elections, Election Code, poll workers, election clerks, presiding judge, alternate presiding judge, polling place, central counting station, county chair, political party, gubernatorial election, vote counting, election administration, Texas elections, precinct officials, ballot counting, county election officials, election integrity, election fraud, Attorney General
TX
Transcript Highlights:
- , penal code specifically.
- it's not a state crime.
- But all 50 states and territories ban SBRs unless you have a tax stamp.
- But there are only, even with a tax stamp, there are only nine states that ban SBR. but those are also
- Hearing none, the Senate Committee on State.
Keywords:
elections, Election Code, poll workers, election clerks, presiding judge, alternate presiding judge, polling place, central counting station, county chair, political party, gubernatorial election, vote counting, election administration, Texas elections, precinct officials, ballot counting, county election officials, election integrity, election fraud, Attorney General