Video & Transcript Research : 'cold case'
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NH
New Hampshire 2025 Regular Session
House Municipal and County Government (01/23/2025)
Municipal and County Government
Transcript Highlights:
- In some cases, depending where, if you've ever been to an SB2-type deliberative session, in some cases
- In some cases, depending where, if you've ever been to an SB2-type deliberative session, in some cases
- In some cases, depending where, if you've ever been to an SB2-type deliberative session, in some cases
- In some cases, depending where, if you've ever been to an SB2-type deliberative session, in some cases
- finding out that that was not the case finding out that that was not the case in<01:16:02.239>
NH
New Hampshire 2025 Regular Session
House Ways and Means (02/12/2025)
Transcript Highlights:
- <00:06:32.720>
it's payments are taxable in any case it's payments are taxable in any case - That's why the cases don't exist.
- That's why the cases don't exist.
- <00:55:13.400>
don't litigation that's why the cases don't litigation that's why the cases - in some cases in some cases recently<03:56:17.840>
have <03:56:18.040>been <03:56:18.960
Summary:
The committee opened a public hearing on HB 402, a bill dealing with whether Education Freedom Account (EFA) payments should be described in state law as not constituting taxable income. The bill sponsor argued that the current statute is misleading because New Hampshire should not imply a federal tax result, and said the bill would remove that language and could also be amended to clarify that families should consult tax advisors. He emphasized that the measure was not intended to impose a state tax on EFAs, but to avoid giving inaccurate advice about possible federal tax liability.
Testimony was divided. A retired representative and a tax preparer both opposed the bill, saying EFA payments are already treated consistently with IRS rules and that the bill would create confusion, administrative burden, and possible tax consequences for low- and moderate-income families. They argued the bill is a solution in search of a problem and warned that requiring 1099s could add costs for the scholarship organization and recipients. A tax attorney supported the bill’s repeal of the state language, saying New Hampshire should not put tax advice into statute and that the current wording is inaccurate because federal law, not state law, controls taxability. He cited IRS Section 117 and Publication 970, explaining that only some scholarship-like payments are tax-free and that many EFA-eligible expenses may not qualify for federal exemption.
Members asked questions about what would be misleading, whether the bill was trying to tax EFAs, and the cost of issuing 1099s. The sponsor and witnesses repeatedly said the bill was not a state tax on voucher payments, but a clarification about federal tax treatment. No vote or final committee action was taken in the portion provided.
NH
New Hampshire 2026 Regular Session
Senate Energy and Natural Resources (01/13/2026)
Energy and Natural Resources
Transcript Highlights:
- . >> Are you cold?
- >> Are<00:07:53.440>
you <00:07:53.599>cold? So, we'll close the windows then. - That was always envisioned, as it may not always be the case.
- envisioned as it may not always<00:18:21.840>
be <00:18:22.000>the <00:18:22.240>case - The idea and one of always be the case.
MN
Transcript Highlights:
- It involves cases where the IRS or the Department of Revenue has determined under the IRS test that an
- It involves cases where the IRS or the Department of Revenue has determined under the IRS test that an
- Another issue would be how the eligible taxpayer, which is a railroad in this case, if that taxpayer
- Another issue would be how the eligible taxpayer, which is a railroad in this case, if that taxpayer
- not voluntarily incur in these cases not voluntarily incur in these cases through<00:43:09.599><
AR
Transcript Highlights:
- and sometimes as much as 120 feet in the face of challenging conditions such as rain, sleet, bitter cold
Summary:
The House convened with prayer and the Pledge of Allegiance, established a quorum of 98 members present, and granted leave for Representative Jack Ladyman. The chamber approved dispensing with the previous day’s journal and received committee reports from Joint Budget on several appropriations bills, along with an executive communication from Governor Sarah Huckabee Sanders noting approval of House Bill 1001 as Act 2. The Speaker also recognized several guests, including law enforcement personnel, physicians, a nurse, STEM students, line workers, and Council of State Governments visitors.
The main business was the budget calendar. The House adopted amendments to House Bills 1018, 1023, 1036, 1041, 1055, 1068, and 1077, covering items such as title changes for East Arkansas College, DHS resource reallocations, Nursing Board positions, Capitol Police positions for the Winthrop Rockefeller building, transfer of the early childhood nutrition program to the Department of Agriculture, DFA position changes and the Rural Health Transformation Program, and DHS county office staffing reductions. The chamber then sent the amendments to engrossing.
Members passed House Bill 1060, the State Library appropriation, by 77 yeas, 15 nays, and 3 present; Senate Bill 5, the Tobacco Settlement Commission appropriation, by 90 yeas, 5 nays, and 3 present; Senate Bill 13, the Judicial Discipline and Disability Commission appropriation, by 98 yeas, 0 nays, and 0 present; Senate Bill 39, the Arkansas State University appropriation, by 97 yeas, 0 nays, and 0 present; and Senate Bill 56, the Auditor of State continuing education appropriation for local offices, by 81 yeas, 14 nays, and 3 present. The Speaker announced the House was ahead of schedule and moved next week’s floor schedule from Tuesday-Thursday to Monday-Wednesday, with a likely Monday start time around 2:00 or 3:00 p.m. The House then adjourned until 1:00 p.m. the next day.
KY
Kentucky 2025 Regular Session
Interim Joint Committee on Families and Children (9-24-25)
Transcript Highlights:
- >> I was his case worker. >> I was his case worker.
- I mean, they may switch out case workers, but there's always a case worker there.
- I mean, they may switch out case workers, but there's always a case worker there.
- I mean, they may switch out case workers, but there's always a case worker there.
- I mean, they may switch out case workers, but there's always a case worker there.
Summary:
The Joint Committee on Families and Children met with a quorum, approved the August minutes, and received an update that the number of children in out-of-home care with active placements was 8,647 as of September 7, 2025. The first presentation was from Isaiah 117 House, a nonprofit that provides a home-like setting for children on removal day so they do not have to wait in a state office. Speakers described the mission as reducing trauma for children, lightening the burden on case workers, and easing transitions to foster or kinship placements. They said the Kentucky home in Logan County opened on August 15 and had already served 10 children in its first six days.
Committee members asked about logistics, including whether children placed with kinship caregivers would still come to the house, how long children can stay, who remains responsible for them, and how volunteers are screened. The presenters said children are brought to the house regardless of whether they are headed to kinship or foster placement, that 72 hours is not a hard cutoff, and that a case worker remains in charge at all times while volunteers provide support. They also said volunteers undergo background checks, trauma-informed training, confidentiality instruction, and annual continuing education. In response to questions about funding and expansion, they said Isaiah 117 House is community-funded without state or federal money, and that new homes are opened only when fully funded, with construction costs typically ranging from $80,000 to $150,000 and first-year budgets around $180,000.
The committee then heard a presentation from Remy Eastep Homes on its Family Centered Integrated Healthcare and related services. Leaders described the organization’s history from its origins as separate orphanages in Boyd County to residential treatment, treatment foster care, prevention services, and outpatient behavioral health. They said the organization shifted about 15 years ago toward engaging families more directly because family involvement improves outcomes and helps keep children safely at home when possible. The presentation continued into program details, but no votes or formal actions were taken on either presentation.
KY
Transcript Highlights:
- All right, the case for action in Kentucky.
- And in every case, uh, with Al Gore and all of his modeling, none of those became true.
- And in every case, uh, with Al Gore and all of his modeling, none of those became true.
- Cases through the judicial system, and none of them have been finalized.
- And then in certain cases, we do have the authority to serve them out.
Bills:
HB60
Keywords:
geoengineering, weather modification, environmental safety, atmospheric pollutants, criminal pollution, Meeting Start: 00:00:02
Roll Call: 00:00:08
26 RS HB 60 - AN ACT relating to geoengineering: 00:01:35
Department of Corrections Update: 00:32:59
Kentucky Parole Board Update: 01:19:21, 958, all
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Wednesday, May 21, 2025 - Part 2)
US Federal House Floor Meeting
Transcript Highlights:
- This bill stops it cold and a full crackdown on waste, fraud, and abuse.
- THIS BILL STOPS IT COLD.
- They had the opportunity to make their case for raising taxes on the American people.
- They had the opportunity to make their case for raising taxes on the American people.
- They had the opportunity to make their case for raising taxes on the American people.
AZ
Arizona 2026 Regular Session
01/12/2026 - Senate Floor Session - Opening Day Ceremony
Arizona Senate Floor Meeting
Transcript Highlights:
- A few days later, I learned that would not be the case.
- And in 1954, on a May Day, where it was really cold and breezy, he did just that.
- House Bill 1081, ODCS cases attorney appearances. Judiciary and Elections.
- House Bill 1081, ODCS cases attorney appearances. Judiciary and Elections.
- House Bill 1081, ODCS cases attorney appearances. Judiciary and Elections.
Summary:
The Arizona Senate convened for the opening day of the second regular session of the 57th Legislature with prayer, presentation of colors, the pledge, and the national anthem, then recorded attendance and welcomed members and guests. Senate leadership reflected on the chamber’s prior session, emphasizing member-driven budgeting, committee authority, tax cuts, and a conservative agenda under divided government. The Senate also heard an opening-day address from Grand Canyon University President Brian Mueller, who argued Arizona could reduce poverty by aligning education and workforce training with projected job growth, including expanded degree, online, apprenticeship, and technical programs, along with AI skills and neighborhood investment in west Phoenix.
The body then handled organizational business. Members adopted a motion to simplify reading of bills and memorials, appointed a committee to notify the House and Governor that the Senate was organized, and received the House’s reciprocal notice that it was ready for business. Senators also introduced numerous guests, including family members, local officials, law enforcement leaders, education advocates, tribal leaders, and community representatives. Several members used their introductions to highlight policy interests such as victim rights, water, housing, public safety, education, and support for historic neighborhoods and tribal communities.
The Senate adopted an amendment to Senate Rule 7A and then adopted the rules of the 57th Legislature as amended. It also approved committee assignments for standing and statutory committees, including Appropriations, Education, Finance, Government, Military Affairs and Border Security, Natural Resources, Rules, Legislative Council, Legislative Audit, and the Joint Legislative Budget Committee. The chamber requested House consent to adjourn from January 15 to January 20, 2026, after completing its work. A long list of bills was introduced and assigned to committees, covering topics such as health care, education, public safety, elections, housing, water, immigration-related reporting, cryptocurrency, transportation, and other regulatory matters. The Senate then announced committee schedules and adjourned until January 14, 2026, at 1:15 p.m.
CA
California 2025-2026 Regular Session
Assembly Floor Session May 8th, 2025
California House Floor Meeting
Transcript Highlights:
- We also heard personal testimony from tribes, such as the case of the Morongo citizen Amy Porter, and
- For too long, these voices have gone unheard and these cases have gone unsolved.
- is a pledge to listen to survivors, support tribal sovereignty, and ensure every missing person's case
- is a pledge to listen to survivors, support tribal sovereignty, and ensure every missing person's case
- A personal favorite of mine is the Italian cold cut.
Summary:
The Assembly met after a quorum call, opened with prayer and the Pledge of Allegiance, approved routine procedural motions, and recognized several guest groups, including First Five California, a fourth-grade class from Gideon Hausner Jewish Day School, visitors from Modoc and Lassen counties, and representatives from the Port of Long Beach. The chamber then moved through second reading and concurrence items, with most bills and resolutions being read, deemed adopted, or passed on file without debate.
The main floor action centered on ACR 39, designating May 2025 as Missing and Murdered Indigenous People Awareness Month. Assembly Member Ramos and many caucus members spoke in strong support, describing the crisis as a state of emergency and emphasizing violence against Native women, girls, and two-spirit people, the need for better data collection, agency coordination, tribal sovereignty, and continued action beyond symbolic recognition. The resolution passed concurrence with 67 ayes and 0 noes.
The Assembly also passed a series of bills on topics including classified school employee pay stubs (AB 374), allowing voucher preferences in housing (AB 282), authorizing nurse practitioners to sign death certificates (AB 583), student health insurance protections (AB 594), local housing pre-approval programs (AB 1206), veterans education program administration (AB 1509), expanding the Family Urgent Response System (AB 898), Star Wars Day (H.R. 33), local news sale notice requirements (AB 611), mask-wearing protections in public spaces (AB 1326), a Chula Vista university land-use measure (AB 76), undercover officer record protections (AB 1178), and preservation of Clover Valley in Rocklin (AB 1152). Most passed with broad support, though AB 282 and AB 611 drew some opposition.
A major debate occurred on AJR 10, which urged the President to reverse cuts to the U.S. Forest Service. Members from both parties discussed wildfire prevention, forest health, staffing, and federal-state responsibility, with some criticizing the administration and others emphasizing forest management and the need for bipartisan cooperation. The resolution was adopted after a co-author roll and final roll vote of 67 ayes and 0 noes. The chamber then adopted the second-day consent calendar, heard an adjournment in memory for Giovanni “Johnny” of East Side Italian Deli, and adjourned until Monday, May 12, 2025.
US
US Federal 2025-2026 Regular Session
Hearings to examine S.124, to amend title 38, United States Code, to provide for disciplinary procedures for supervisors and managers at the Department of Veterans Affairs and to modify the procedures of personnel actions against employees of the Dep Mar 11th, 2025 at 09:30 am
Senate Veterans' Affairs
Transcript Highlights:
- We did review all 311 cases.
- the hearts where courage burns the spirit of the warrior yearns for though the times are harsh and cold
- There is also a process for us to reverse those as has been done in many, many cases and so I'd be happy
- Survivor benefit plan in particular over at DOD is a purchase annuity in many most cases.
- In this case, our second panel of witnesses, the three of you. and for our audience and their presence
Keywords:
Department of Veterans Affairs, disciplinary procedures, accountability, personnel actions, whistleblower protection, cancer, military, aircrew, veterans, health study, toxins, morbidity, mortality, service members, mental health, community care, accessibility, treatment programs, substance abuse, appointments
Summary:
During the meeting, various members engaged in extensive discussions surrounding 15 proposed bills related to veterans' affairs. Notably, concerns regarding recent VA workforce changes sparked debates, particularly about potential cuts and their implications for veterans' care and benefits. Chairman Moran emphasized the need for thoughtful reforms and coordination with stakeholders, urging responsible measures to prevent negatively impacting service delivery. The meeting highlighted a significant bipartisan effort to enhance veterans' access to essential health services, particularly in light of recent challenges faced by the VA workforce. Senator Blumenthal's assertions about the urgent plight of veterans due to cuts in personnel drew strong reactions, showcasing the deep concern among committee members regarding the current state of veteran services.
FL
Florida 2025 Regular Session
January 14, 2025 - 03:30 PM
Transcript Highlights:
- In this case, 2 people came down to go to their home.
- and residents' first thing they want to do after the storm is find a warm place to lay their head or cold
- In our case, for Minnesotans, some use the same warm place.
- And in this case, that's what happened.
- Well, in this case, this has nothing to do with the rules. This has to do with a policy decision.
FL
Florida 2025 Regular Session
January 15, 2025 - 01:00 PM
Transcript Highlights:
- Literally, we work for years, even decades, on long-term cold cases.
- But 98% of cases are plea agreements.
- In civil cases, the judge has to allow questions. In criminal cases, it's a matter of discretion.
- And when they're preparing those cases for trial, they're preparing every case as if they're going.
- In the case of a homicide case, it's the victim's family that will come in and make a victim impact statement
Summary:
The Criminal Justice Subcommittee held its first meeting of 2025, took roll, confirmed a quorum, and heard member introductions before turning to an informational panel on how a criminal case moves through Florida’s system. The chair emphasized respectful committee process and introduced staff, then invited the panel to explain the path from arrest through prosecution, first appearance, arraignment, discovery, trial, plea negotiations, and sentencing.
Sheriff Bob Gualtieri described law enforcement discretion, probable cause, misdemeanor and felony arrest rules, pre-arrest diversion, jail operations, and the statewide uniform bond schedule. He also discussed jail overcrowding, supervised release, mental health and substance abuse issues in jails, and the need for better case management and diversion resources. Judge Frank Allman explained first appearance, bond setting, arraignment, trial procedures, plea colloquies, and sentencing under Florida’s punishment code, including downward departures and victim impact statements.
State Attorney Jack Campbell outlined charging decisions, the higher proof burden prosecutors must meet, coordination with law enforcement, Baker Act proceedings, victim notification, informations versus grand jury indictments, and the role of diversion and treatment courts. Public Defender Matthew Mets described indigency screening, discovery, the growing volume and technical complexity of evidence, mitigation work, and the importance of treatment-based resolutions. Members asked about time-served credit for supervised release, mental health recidivism, homelessness enforcement, ICE holds, and sentencing discretion; no votes were taken and the meeting ended after the informational presentation and discussion.
TX
Transcript Highlights:
- It would allow us to close cases timely.
- For HIV we're seeing increased cases. and then we're certainly seeing increased cases for syphilis and
- . cases of those and MPOCs.
- It's not, I think on a case-to-case basis, working with, dealing with problems that just because somebody's
- So, with that being said, I'm just... saying case-to-case basis we still need to look at kinship care
NH
New Hampshire 2025 Regular Session
House Finance Division II (02/19/2025)
Transcript Highlights:
- <00:23:45.440>
where there's going to be those cases where there's going to be those cases - But they show the out-of-state license to do a certain thing, which in this case is voting.
- cases.
- <02:47:20.520>
cold <02:47:21.000>cases <02:47:22.000>um <02:47:22.200>that's - not closed cases cold cases um that's not closed cases cold cases um that's that's<02:47:23.279>
Summary:
The committee first took up HB 129, which would redefine “evidence-based” in public education. The Department of Education testified that the bill’s definition would conflict with federal definitions and be very restrictive, potentially affecting a wide range of instructional methods, curriculum materials, teacher training, civics requirements, suicide prevention training, and other programs. The department said the bill could force a broad overhaul of school practices, create local implementation burdens, and require at least one new state position, with a fiscal note estimating roughly $118,000 in FY 2026 rising in later years. Members also raised concerns about possible impacts on federal pass-through funding and whether the bill was workable. Representative Papovich moved to retain HB 129, and the motion passed 7-0.
The committee then heard HB 133, a Department of Safety/DMV bill involving follow-up when a person votes using an out-of-state license or non-driver ID and then does not obtain a New Hampshire credential within the statutory timeframe. DMV officials said the bill would require a $40,000 technology upgrade plus a new full-time position, and that the fiscal note did not include postage or fully account for the manual work needed to match records, send notices, and review responses. They said the proposal also raised broader tracking issues because it would apply not only to voters but to anyone who had not obtained a New Hampshire license within 60 days, and they questioned whether DMV was the proper agency to make those inquiries.
Committee members pressed the department on how the 60-day clock would be determined, whether the bill could amount to a kind of poll tax or raise privacy concerns, and whether voter ID cards or other exceptions would avoid that problem. The department explained that New Hampshire offers a free voter identification card through town clerks for people without a license or state ID, but said the bill did not exempt those cards and that the DMV would still be asked to investigate status after voting. Officials also said the bill would be difficult to enforce, that some cases would be ambiguous, and that any response from the DMV would likely amount to a request for information rather than an enforceable consequence. No vote on HB 133 was taken in the portion provided.
NH
New Hampshire 2025 Regular Session
House Finance Division II (02/19/2025)
Transcript Highlights:
- to do a certain thing which in this case to do a certain thing which in this case is is is voting
- cases.
- <02:47:20.520>
cold <02:47:21.000>cases <02:47:22.000>um <02:47:22.200>that's - not closed cases cold cases um that's not closed cases cold cases um that's that's<02:47:23.279>
- I'll just let everybody else know that in case you've forgotten as well.
Summary:
The committee first took up HB 129, which would redefine “evidence-based” in public education. Department of Education testimony said the bill’s definition would conflict with the federal definition and be unusually restrictive, potentially affecting curriculum, educator training, and many existing state requirements. The department said it could force a broad overhaul of school programs and create a need for at least one new state position, with local districts likely facing significant unbudgeted costs. Members raised concerns about impacts on federal pass-through funding, curriculum materials, and whether the bill was workable at all.
Several members said the proposal would be too costly and difficult to implement, especially during a tight budget cycle. Representative Papovich moved to retain HB 129, and the motion passed 7-0. Members who supported retention said they wanted to set the bill aside because of the scale of the concerns, while also stating they did not support the bill as written.
The committee then opened HB 133, dealing with DMV follow-up on residency and licensing issues tied to voting and other interactions. Department of Safety/DMV officials said the bill would require a $40,000 technology update plus a full-time position to handle manual correspondence and review of possible matches, and that postage was not included in the fiscal note. They said the bill’s 60-day residency trigger is vague, that the DMV would be acting outside its normal role by investigating status after the fact, and that the measure could create privacy and operational problems. Members questioned whether the bill would effectively force people to buy a driver’s license to vote, whether non-driver and voter ID options would avoid that concern, and whether the Secretary of State rather than DMV would be the more appropriate agency to handle any follow-up.
TX
Transcript Highlights:
- Or testify except in limited cases and must report child abuse.
- Somewhere cold.
- In every case, time is always extended.
- In abusive relationships, that is absolutely not the case.
- And in those cases, A parent can go get a protective order also, and in those cases often there is possession
Keywords:
business court, civil procedure, litigation, jurisdiction, arbitration, divorce, property division, family law, court jurisdiction, marital assets, parent-child relationship, birth certificate, identity proof, Family Code, court process, attorney fees, court costs, legal expenses, dispute resolution, child support
Summary:
The committee heard several House bills, most of them relating to family law and court procedure, and left each bill pending after testimony. House Bill 1916 would clarify that the court that issued a final divorce decree retains exclusive jurisdiction over later actions involving undivided property. House Bill 1973 would require a certified birth certificate, if reasonably available, to be filed with a SAPCR petition or allow alternative proof of parentage while keeping the information confidential. House Bill 2530 would add qualifications and procedural safeguards for appointing amicus attorneys in SAPCR cases, including notice and hearing requirements, minimum qualifications, conflict rules, and limits on what amicus attorneys may do. House Bill 2524 would make Family Code references to attorney’s fees consistent by using “reasonable and necessary” language. House Bill 3180 would correct a scrivener’s error in the civil discovery rules by changing “settlement” to “statement.”
The committee also heard House Bill 4213, which would change the interest rate on overdue child support from the current 6 percent simple interest to a fixed 5 percent and require the Attorney General to report on the impact of the change. Testimony was sharply divided: supporters argued lower interest could improve collections and help low-income obligors catch up, citing research and the size of child-support arrearages; opponents said lowering the rate would reduce incentives to pay and harm custodial parents and children. The Attorney General’s office raised implementation concerns about a House version that would have created a variable rate, while the committee substitute was described as restoring a simple fixed rate. After testimony, the bill was left pending.
The committee also discussed House Bill 40, updating business court provisions and supplemental jurisdiction; House Bill 3421, streamlining probate procedures for original wills and copies; and House Bill 417, clarifying venue for lawsuits involving private transfer fees on real property. Each drew limited testimony and was left pending. Finally, House Bill 3783 drew extensive testimony on court-ordered counseling and reunification therapy in family cases. The sponsor and supporters said the bill would protect children and abuse victims from coercive, unregulated reunification practices, while opponents argued it was too broad, could interfere with legitimate therapy and judicial discretion, and might affect military families and other high-conflict cases. The committee heard testimony from judges, therapists, parents, survivors, and advocates, but took no final action and left the bill pending.
NH
Transcript Highlights:
- <00:18:56.880>
for still product liability cases for still product liability cases for defective - SB 621 establishing the homicide cold case unit. The AG's office and state police opposed the bill.
- The AG has recently put in additional resources and expanded the cold case unit, including additional
- So again, as a defense in those cases.
- The case for age restrictions history.
MN
Transcript Highlights:
- little<00:15:48.040>
bit <00:15:48.160>of <00:15:48.240>a <00:15:48.319>cold - c><00:15:49.319>
Williams <00:15:50.120>um <00:15:50.600>so a little bit of a cold - Mr Williams um so a little bit of a cold Mr Williams um so as<00:15:51.160>
I <00:15:51.279>- so and that was a Nexus the Wayfair case so and that was a Nexus issue<01:30:48.520>
again <01- <01:31:18.800>
that <01:31:18.920>I tax area in the Wayfair case that I tax area in - so and that was a Nexus the Wayfair case so and that was a Nexus issue<01:30:48.520>
Summary:
The House Tax Committee met for an organizational and orientation session. Members and staff introduced themselves, with several lawmakers noting their districts, business backgrounds, and interest in tax policy. Chair Greg Davids then opened the committee’s first substantive item: a presentation from House Research and House Fiscal staff on how the committee works and on basic tax concepts.
House Research staff Sean Williams and Chris Clayman explained their roles in drafting bills and amendments, writing bill summaries, answering legal and policy questions, and modeling tax proposals. They also described the committee’s key documents, including partisan and nonpartisan bill summaries, revenue estimates, fiscal notes, and supporting materials. Their presentation covered core tax concepts such as tax bases, rates, deductions, exemptions, credits, tax revenues, and tax expenditures, emphasizing that tax expenditures function like spending through the tax code and are reviewed by a legislative commission.
The staff then reviewed Minnesota’s major taxes, focusing on the individual income tax and business taxation. They explained that Minnesota’s individual income tax starts with federal adjusted gross income, then applies state additions, deductions, subtractions, and credits, and that the state’s income tax brackets and rates are set separately from federal law. They also outlined the difference between corporate franchise taxes for C corporations and individual income tax treatment for pass-through entities, and discussed how the federal SALT cap led Minnesota and other states to adopt pass-through entity taxes so businesses could preserve federal deductibility of state taxes. Members asked questions about a duplicate “marriage penalty” entry on a slide, the purpose of Minnesota’s marriage penalty credit, comparisons with other states, and the timing and effect of the pass-through entity tax; staff answered that the duplicate was a mistake, the credit offsets bracket-related marriage penalties, and the pass-through entity tax was adopted in response to the federal SALT cap.
MN
Minnesota 2025 1st Special Session
House debate on MN emergency powers bill Feb 28th, 2025
Minnesota House Floor Meeting
Transcript Highlights:
- The legislature here has the ability to extend the emergency powers in the case that it would be needed
- <00:35:32.119>
or <00:35:32.480>of ...see increased numbers of cases or of deaths, - In this case, the bills, as I mentioned, are both to Chapter 12.
- Sometimes at first it was, you know, it was touch and go, kind of like the cold or the flu.
- So it got less lethal, but the symptoms became a little bit more like the cold, and it became a little