Video & Transcript : 'Tax Court' :

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FL

Florida 2026 Regular Session

Military and Veterans Affairs, Space, and Domestic Security Feb 2nd, 2026

Military and Veterans Affairs, Space, and Domestic Security

Transcript Highlights:
  • within the boundaries of the state, as long as the United States Attorney or United States District Court
  • without this concurrent legislative jurisdiction, juvenile misconduct is adjudicated in a federal court
  • However, the federal court system lacks the suitable service for juveniles and often tries them as adults
Bills: S0502 , S1182 , S1514
Summary: The Senate Committee on Military and Veterans Affairs, Space, and Domestic Security met with a quorum present and took up two bills. Senator Burgess presented SB 1514, a public records measure tied to Space Florida that exempts Board of Space Florida meetings from public records requirements when trade secrets are discussed. He said the exemption was needed to protect sensitive business information and support Space Florida’s mission. The bill drew no questions or debate, and it was reported favorably by a unanimous roll call vote. The committee then considered CS for SB 502, sponsored by Senator Wright, which would provide concurrent state and federal legislative jurisdiction over certain juvenile offenses on U.S. military installations in Florida when federal jurisdiction is waived and the conduct is also a state crime. Senator Wright argued the change would allow juveniles to be handled in the state juvenile justice system rather than federal court, which he said is better suited for rehabilitation. The bill also had no questions or debate and was reported favorably by unanimous vote. After the bills, the committee recognized representatives from a Pasco County veterans wellness group and their therapy dog, Grit, for their work with veterans. The committee then adjourned without objection.
AL

Alabama 2026 Regular Session

Alabama Senate Finance and Taxation General Fund Mar 18th, 2026

Finance and Taxation General Fund

Transcript Highlights:
  • Some of the subsidies and tax benefits are going to be going away, and within a year these kind of deals
  • Some of the subsidies and and<00:15:02.480><c> tax</c><00:15:02.800><c> benefits</c><00:15:03.839><c>
  • 04.079><c> going</c><00:15:04.160><c> to</c><00:15:04.320><c> be</c><00:15:04.480><c> going</c> and tax
  • benefits are going to be going and tax benefits are going to be going away<00:15:05.680><c> and</c><
  • There's a percentage of completion that it has to be by the federal tax guidelines.
Bills: SB176 , HB155 , HB247 , HB311 , HB312 , HB317 , HB466 , SB176 , HB155 , HB247 , HB311 , HB312 , HB317 , HB466
TX

Texas 89th Regular

Local Government (Part II) May 26th, 2025

Local Government

Summary: The Senate Local Government Committee briefly convened and then immediately moved to recess. Senator Paxton made a motion to recess subject to the call of the chair, which was accepted. No bills, testimony, or substantive policy issues were discussed during the meeting. With no other business before the committee, it stood in recess subject to the call of the chair.
TX

Texas 89th Regular

Local Government (Part I) May 26th, 2025

Local Government

Transcript Highlights:
  • SUDs cannot issue property taxes because they do not and cannot collect taxes.
  • Right now, when— Okay, so if you set up this new taxing unit, now the Commissioner's Court can set the
  • Any sales tax?
  • Okay, so if you set up this new taxing unit, now the commissioner's court can set the boundaries of the
  • Any sales tax? Sales tax?
Summary: The committee heard and discussed several local-government-related bills, mostly with committee substitutes. House Bill 2731 would let certain border counties regulate roadside vendors selling live animals in unincorporated areas and along public rights-of-way; the substitute narrowed the bill to live animal sales only and excluded livestock and other roadside commerce. House Bill 3483 would streamline TCEQ review of special utility district revenue bonds by removing tax-bond requirements that do not apply to SUDs. House Bill 4308 would create a county industrial development district framework, limited in the substitute to certain counties including Fort Bend County, to help finance industrial sites and related infrastructure. House Bill 5663 would create a Wood County Hospital District memory-care-focused district with no taxing power, intended to help pursue grants and other funding for a new facility. House Bill 4582 addressed attainable housing in Dallas and Tarrant counties, allowing local reimbursement tools for developers under a uniform, optional framework. House Bill 5509 would let municipalities suspend or revoke a hotel’s certificate of occupancy if law enforcement and a criminal court both find probable cause of human trafficking, with the substitute adding due-process protections. House Bill 1532 created a Lake Houston dredging and maintenance district funded by revenue from dredged material sales and revenue bonds, with no taxing authority or eminent domain. House Bill 23, heard as pending business, would revise the process for local governments to rescind development documents and adjust third-party reviewer liability and eligibility rules. House Bill 4580, concerning property tax exemptions for charitable organizations such as the Houston Rodeo, was amended to remove language about exempting revenue from property use and instead focus on land used for agricultural, youth, and educational support. Public testimony was generally supportive on the bills heard, with witnesses including county officials, utility and water association representatives, hotel industry representatives, and housing developers. Several speakers emphasized the need for faster financing or permitting tools, flood mitigation, housing affordability, anti-trafficking enforcement, or local economic development. Some members raised concerns about scope, precedent, consultation with affected senators, and due process, particularly on House Bill 4582 and House Bill 5509, but the committee largely accepted the committee substitutes as improvements. No public testimony was offered on several bills, and most measures were left pending before later being voted out. The committee took recorded votes on multiple pending bills and reported them favorably, often with committee substitutes adopted in lieu of the filed versions. House Bills 1532, 2731, 3483, 5509, 5663, and 4580 were reported out, with 1532 and 5663 passing unanimously and 3483, 2731, and 5509 also receiving favorable votes despite one present-not-voting on 3483. House Bill 23 and House Bill 4582 were left pending subject to call of the chair. The committee then recessed until adjournment or later.
TX

Texas 89th Regular

Senate Session Apr 29th, 2025

Texas Senate Floor Meeting

Transcript Highlights:
  • Second, if the court clerk tax the district or county attorney for assistance.
  • The problem is that no court can rule that no court can find this unconstitutional.
  • No court of this state. It means you go to federal court. Oh, okay.
  • of the state courts.
  • the court.
Bills: SJR59 , SCR30 , SCR46 , SB31 , SB127 , SB324 , SB401 , SB407 , SB467 , SB482 , SB506 , SB529 , SB584 , SB619 , SB636 , SB646 , SB647 , SB659 , SB715 , SB732 , SB735 , SB771 , SB784 , SB800 , SB801 , SB816 , SB1013 , SB1026 , SB1049 , SB1055 , SB1065 , SB1137 , SB1169 , SB1181 , SB1383 , SB1395 , SB1410 , SB1433 , SB1524 , SB1531 , SB1568 , SB1640 , SB1666 , SB1681 , SB1718 , SB1754 , SB1757 , SB1972 , SB1980 , SB2004 , SB2007 , SB2041 , SB2046 , SB2050 , SB2075 , SB2076 , SB2154 , SB2173 , SB2206 , SB2225 , SB2253 , SB2268 , SB2306 , SB2308 , SB2314 , SB2322 , SB2330 , SB2351 , SB2366 , SB2371 , SB2392 , SB2398 , SB2476 , SB2533 , SB2540 , SB2544 , SB2589 , SB2610 , SB2623 , SB2660 , SB2662 , SB2693 , SB2707 , SB2717 , SB2722 , SB2742 , SB2753 , SB2779 , SB2807 , SB2843 , SB2844 , SB2858 , SB2877 , SB2880 , SB2885 , SB2920 , SB2938 , SB2986 , HJR4 , HCR35 , SJR3 , SJR18 , SB5 , SB260 , SB1786 , SB914 , SB963 , SB1197 , SB1415 , SB1437 , SJR36 , SJR50 , SJR63 , SJR84 , SJR59 , SCR12 , SCR39 , SCR46 , SCR48 , SCR19 , SCR30 , SCR3 , SB2023 , SB1433 , SB2322 , SB2877 , SB407 , SB1718 , SB1395 , SB62 , SB666 , SB847 , SB284 , SB854 , SB1073 , SB810 , SB1505 , SB583 , SB1502 , SB507 , SB1026 , SB1434 , SB1376 , SB1585 , SB1772 , SB2016 , SB1163 , SB619 , SB1122 , SB732 , SB731 , SB397 , SB508 , SB1436 , SB287 , SB261 , SB1882 , SB393 , SB1791 , SB529 , SB209 , SB2429 , SB1999 , SB511 , SB2309 , SB510 , SB2253 , SB584 , SB1085 , SB2314 , SB2046 , SB1975 , SB2717 , SB1262 , SB1524 , SB1137 , SB636 , SB2056 , SB884 , SB517 , SB1200 , SB1410 , SB1845 , SB1863 , SB2681 , SB2200 , SB2199 , SB1757 , SB2050 , SB2458 , SB2201 , SB1055 , SB2660 , SB2662 , SB1065 , SB801 , SB2533 , SB3014 , SB3013 , SB758 , SB647 , SB1721 , SB2268 , SB2366 , SB1013 , SB2797 , SB2371 , SB2383 , SB646 , SB1169 , SB1754 , SB2779 , SB2004 , SB2119 , SB2448 , SB1777 , SB1283 , SB2392 , SB2076 , SB2786 , SB2876 , SB2284 , SB2225 , SB1540 , SB2920 , SB2929 , SB1972 , SB2540 , SB2742 , SB2595 , SB2217 , SB715 , SB2330 , SB1383 , SB500 , SB1640 , SB2001 , SB2080 , SB2722 , SB506 , SB2514 , SB2623 , SB2753 , SB2398 , SB1241 , SB2927 , SB2173 , SB2538 , SB898 , SB467 , SB1449 , SB2529 , SB1531 , SB2846 , SB2476 , SB986 , SB1181 , SB2075 , SB2154 , SB2864 , SB31 , SB2880 , SB1359 , SB2386 , SB771 , SB2844 , SB2550 , SB1351 , SB1423 , SB1931 , SB2245 , SB2589 , SB2707 , SB2807 , SB2351 , SB410 , SB659 , SB816 , SB2776 , SB2693 , SB2580 , SB1980 , SB1886 , SB1234 , SB739 , SB482 , SB456 , SB127 , SB1666 , SB2843 , SB2801 , SB800 , SB2055 , SB784 , SB2986 , SB735 , SB1012 , SB324 , SB2926 , SB2938 , SB2007 , SB2138 , SB1242 , SB2615 , SB1049 , SB2310 , SB1224 , SB2972 , SB1568 , SB2841 , SB2885 , SB3016 , SB2858 , SB2610 , SB2139 , SB1856 , SB2035 , SB2308 , SB2306 , SB2041 , SB1528 , SB1681 , SB1141 , SB2401 , SB2530 , SB2375 , SB547 , SB1266 , SB1373 , SB1467 , SB2069 , SB2269 , SB2480 , SB2544 , SB672 , SB904 , SB2695 , SB2891 , SB2422 , SB2543 , SB1854 , SB317 , SB2539 , SB2532 , SB2925 , SB1250 , SB2082 , SB2203 , SB457 , SB2357 , HJR4 , HB135 , HB1109 , HCR35 , HCR64 , SB2721 , SB243 , SB1285 , SB2568 , SB1959 , SB1442 , SB1454 , SB2520 , SB2541 , SB1708 , SB1237 , SB1844 , SB1586
AZ

Arizona 2026 Regular Session

02/11/2026 - Senate Judiciary and Elections

Judiciary and Elections

Transcript Highlights:
  • Additionally, the bill requires a writ of restitution to be issued immediately after the court signs
  • And in 2016, there was a very well-known, very controversial state Supreme Court decision called the
  • So these are the only two areas where the state Supreme Court has said that local interest overrides
  • This bill goes further by allowing courts to disregard mandatory sentencing entirely.
  • jurisdiction or that the person owes any court-ordered monetary obligations.
TX

Texas 89th Regular

S/C on Family & Fiduciary Relationships Apr 7th, 2025

S/C on Family & Fiduciary Relationships

Transcript Highlights:
  • They actually submit to the court 27 provisions that the court should enter.
  • In the courts that I practice in, the courts permit unsupervised contact.
  • Supreme Court, N. Ray C. J. C., 2019, out of the Texas Supreme Court.
  • Specifically, the bill requires a court to confirm in writing in an open court.
  • Granville at the Supreme Court, and most recently Texas Supreme Court, NRACJC.
TX

Texas 89th Regular

S/C on Family & Fiduciary Relationships Apr 7th, 2025

S/C on Family & Fiduciary Relationships

Transcript Highlights:
  • Her parents were planning to take her overseas to enter her into a forced marriage, and the courts refused
  • The only way it can be emancipated... is you have to go to court and a judge has to issue an order of
  • There's a minor, and it's almost rhetorical, but there's a minor. have to appear in court when this emancipation
  • Did you go to court when this emancipation occurred? I was never emancipated. There were no funds.
  • But I was just curious if, and you didn't have to have a court order allowing you to marry at all?
HI

Hawaii 2026 Regular Session

EDU-WLA, EDU Public Hearings 02-13-2026

Education

Transcript Highlights:
  • </c> especially if it's land court issues. especially if it's land court issues.
  • Tom Yamamaica for Tax Foundation.
  • Um, but it seems for Tax Foundation.
  • </c> think Luis is new but we've always taxed think Luis is new but we've always taxed those<00:30:34.240
  • </c> &gt;&gt; vice chair I senator court &gt;&gt; vice chair I senator court &gt;&gt; I<03:04:53.840>
Bills: SB2613 , SB2147
Committee: Senate Education
Summary: The committee heard SB 2613, a cleanup bill relating to public school land transfers under Act 307 (2022), which revises tax map key references and the conveyance process for properties transferred to the Department of Education. The Hawaii State Public Library System supported the measure, saying it would complete the long-unfinished separation of the library system from DOE property control and make future building projects more efficient and cost-effective. DOE also supported the bill and requested an amendment to remove TMK 43-62 parcel 10, the Wilcox Elementary School parcel, so that it could instead be transferred to the county for use with the adjacent park and tennis courts. Members focused heavily on why land transfers and construction approvals have been slow, especially the need for right-of-entry documents and an MOA for a library construction project. Library and DOE witnesses said the delays stemmed from site-control issues and confusion over property status, and that the bill would clarify which parcels are transferred by operation of law and remove the need for additional transactional documents in many cases. Several members questioned whether the bill actually changes authority or simply clarifies existing practice, and DOE said it wanted legislative clarity so the transfers are unmistakably effective on a date certain. The committee also discussed a separate section of the bill dealing with public use of school facilities after hours, including parking fees on property under DOE jurisdiction. DOE explained that any parking charges would apply only to property it controls, not county roads, and that fees are set through existing facility-use procedures. Members raised concerns about the pace of land transfers generally and urged DOE to move more expeditiously on pending parcels. The hearing then moved on to SB 2147, which would designate the first Friday in February as Love My Library Day; the library system testified in support as the committee began that measure.
AL

Alabama 2026 Regular Session

Alabama House Ways and Means Education Committee Jan 14th, 2026

Ways and Means Education

Transcript Highlights:
  • taxes.
  • . taxes. taxes.
  • . taxes. taxes.
  • </c> provide tax exemptions for state taxes provide tax exemptions for state taxes with<00:08:48.800>
  • tax year 27 through 31.
Bills: HB87 , HB96 , HB28 , HB87 , HB96 , HB28
AL

Alabama 2025 Regular Session

Alabama Senate Tourism Committee Apr 16th, 2025

Tourism

Transcript Highlights:
  • institute a licensing structure in Alabama for mixed spirit beverages, as well as a privilege or excise tax
Bills: SB268 , SB262 , HB237 , SB90
Committee: Senate Tourism
WA

Washington 2025-2026 Regular Session

House Floor Session Feb 17th, 2026 at 09:00 am

Washington House Floor Meeting

Transcript Highlights:
  • It includes property taxes, sales taxes, B&O taxes.
  • Their tax bill, living in a rural area, being disabled, their tax bill went from $3,700 a year to $6,200
  • Their tax bill, living in a rural area, being disabled, their tax bill went from $3,700 a year to $6,200
  • If you've got property and it goes to nonprofit, it comes off the tax rolls, and it stays off the tax
  • , off the tax rolls, back on the tax rolls for a short period, then back off the tax rolls as it's actually
Bills: HB1160 , HB1289 , HB1339 , HB1798 , HB1065 , HB2113 , HB2124 , HB2125 , HB2134 , HB2140 , HB2185 , HB2191 , HB2205 , HB2219 , HB2245 , HB2283 , HB2343 , HB2406 , HB2501 , HB2574 , HB1544 , HB1834 , HB2156 , HB2188 , HB2206 , HB2478 , HJM4012 , HB1104 , HB1152 , HB1254 , HB1443 , HB1982 , HB2006 , HB2179 , HB2203 , HB2297 , HB2322 , HB2329 , HB2379 , HB2388 , HB2399 , HB2462 , HB2464 , HB2495 , HB2544 , HB2551 , HB2636 , HB2192 , HB2251 , HB2262 , HB2266 , HB2298 , HB2320 , HB2323 , HB2351 , HB2401 , HB2405 , HB2442 , HB2523 , HB2593 , HB2632 , HB2661 , HB1496 , HB1898 , HB2095 , HB2157 , HB2225 , HB2274 , HB2311 , HB2325 , HB2333 , HB2476 , HB2508 , HB2552 , HB1343 , HB1634 , HB1707 , HB1906 , HB1909 , HB2196 , HB2244 , HB2339 , HB2361 , HB2384 , HB2389 , HB2410 , HB2468 , HB2475 , HB2521 , HB2548 , HB2619 , HB2637 , HB2720 , HB1160 , HB1289 , HB1339 , HB1798 , HB1065 , HB2125 , HB2134 , HB2140 , HB2185 , HB2191 , HB2205 , HB2245 , HB2283 , HB2343 , HB2406 , HB2501 , HB1544 , HB1834 , HB2188 , HB2206 , HB2478 , HJM4012 , HB1104 , HB1152 , HB1254 , HB1443 , HB1982 , HB2006 , HB2297 , HB2322 , HB2329 , HB2379 , HB2388 , HB2399 , HB2462 , HB2495 , HB2544 , HB2551 , HB2636 , HB2192 , HB2262 , HB2298 , HB2351 , HB2401 , HB2442 , HB2593 , HB2661 , HB1496 , HB1898 , HB2095 , HB2157 , HB2225 , HB2311 , HB2325 , HB2552 , HB1343 , HB1634 , HB1707 , HB2361 , HB2389 , HB2410 , HB2468 , HB2521 , HB2619 , HB2720 , HB1295 , HB1591 , HB2092 , HB2168 , HB2176 , HB2248 , HB2255 , HB2281 , HB2438 , HB2590 , HB2610 , HB2650 , HB2685 , HB1526 , HB1960 , HB2236 , HB2364 , HB2416 , HB1073
WA

Washington 2025-2026 Regular Session

Senate Local Government Jan 26th, 2026 at 01:30 pm

Local Government

Transcript Highlights:
  • taxes.
  • taxes.
  • tax, property tax, property tax.
  • Would this be considered a property tax or a tax on a sale of a home? Question for staff.
  • Would this be considered a property tax or a tax on a sale of a home?
Bills: SB6211 , SB6234 , SB6242
WA

Washington 2025-2026 Regular Session

Senate Floor Session Mar 6th, 2026 at 01:25 pm

Washington Senate Floor Meeting

Transcript Highlights:
  • We raise this tax. We give that money. We do.
  • , and the prepayment of tax helps them realize that.
  • It increases the district court judges from 2 to 3, and I urge the body support.
  • The benefit is in the form of incentives, tax incentives.
  • court rules.
WA

Washington 2025-2026 Regular Session

Senate Floor Session Mar 6th, 2026 at 09:00 am

Washington Senate Floor Meeting

Transcript Highlights:
  • Well, it's my privilege to speak to the appointment of Kristen Frazier to the Board of Tax Appeals.
  • Well, it's my privilege to speak to the appointment of Kristen Frazier to the Board of Tax Appeals.
  • The appointment of Kristen Frazier to the Board of Tax Appeals.
  • She currently works as a tax referee for the Washington State Board of Tax Appeals and previously was
  • Frazier, is confirmed as a member of the Board of Tax Appeals.
WA

Washington 2025-2026 Regular Session

Senate Floor Session Mar 5th, 2026

Washington Senate Floor Meeting

Summary: The Senate considered and passed several House bills. HB 2624, relating to consumer protections for unsolicited real estate transactions for public purposes, was amended with a striking amendment from the Business, Trade, and Economic Development Committee and then passed 30-18, with Senator Dozier voting no and saying the bill still needed work. HB 2104, which makes permanent aviation assurance funding for wildfire response by removing a sunset clause, passed 47-0 with two excused after Senator Short urged support based on its wildfire-fighting value. The Senate also adopted an amendment to Substitute HB 2334, which addresses cash transactions and rounding to eliminate the need for pennies, adding language that customers with exact change must be able to pay exact change. The bill passed 45-2, with Senator Frame describing it as permissive guidance for businesses and Senator Dozier supporting it humorously; Senator Gainer voted no. HB 2436, concerning requirements for oil tankers operating in restricted waters and clarifying tugboat horsepower standards to match current practice, passed 46-1 after support from Senator Lovelett and Senator King. Finally, Engrossed HB 2575, reducing certain reporting obligations under environmental or energy laws, passed 47-0 with two excused. Senator Schumaker said it would save administrative costs for the Department of Commerce and utilities and free up money for low-income energy assistance. The Senate then adjourned until the next day.