Bills: SB370

Keywords: tax increment districts, manufacturing zone, economic development, tax revenues, state funding, 923, senate, all

Transcript Highlights:

• Well, good morning, everybody, and welcome back to Finance and Tax.
• House Bill 1382, which is the gas tax.
• Under current law, most people pay their property taxes.
• The next issue is with the tax statements.
• So the way Century Code reads right now...

Bills: SB2397

Keywords: oil and gas, tax exemption, development incentive wells, gross production tax, flaring, 908, all

Summary: The Senate Finance and Tax Committee met and first took up House Bill 1382, the gas tax bill. Members explained an amendment to ensure that the proposed three-cent gas tax distribution would include all counties and townships in oil-producing counties, rather than excluding non-oil-producing counties as in the original draft. The committee adopted the amendment unanimously, but then held the bill for the time being because of related work on the Department of Transportation budget in the House. The committee then turned to House Bill 1168, a large hoghouse amendment that combined the bill with the contents of House Bill 1176 and added technical corrections. The proposal would raise the primary residence property tax credit maximum from $1,250 to $1,650, keep the 75% cap with a $500 floor, and extend the credit to voter-approved levies while excluding special assessments. Other changes discussed included aligning the disabled veterans property tax credit with the $200,000 exemption level, adjusting budget and distribution dates so taxing districts are made whole sooner, exempting townships from a general-election vote requirement for levy increases, and modifying school funding formulas so schools are not shortchanged if mill levies are reduced under the cap. Testimony from the Association of Counties and the State Supervisor of Assessments was generally supportive of the technical cleanup and implementation changes, but they raised concerns about the June 1 distribution date, application timing, and the practicality of some programming and administrative changes. Committee members also discussed the policy and messaging implications of the 75%/floor structure and the difficulty of applying the credit to certain voter-approved levies. No final action was taken on House Bill 1168; the committee agreed to continue working on amendments and recessed until later in the day.

Transcript Highlights:

• House Bill 4273 is just a clarification of the intent on the tax commission for the existing aerospace
• tax credit, which we reauthorized last year.
• the research and development side of things, particularly in UASAM, are going to be eligible for the tax
• the research and development side of things, particularly in UASAM, are going to be eligible for the tax
• Is this making higher education now be in the same category as a business because the tax credit is for

Bills: HB3882, HB4273, HB4280, HB4281

Keywords: transportation, revolving fund, grants, infrastructure, economic development, income tax, aerospace, higher education, tax credit, qualified employee, funding, safety, state highways, bridges, apportionment, Oklahoma, transportation funding, sales tax, road maintenance, public safety

Transcript Highlights:

• you're about to see, gentlemen, that's in your packets, makes this retroactive to January 1, 2024, for tax
• purposes. 2024, for tax purposes.
• Then replace lines 38 through 40 on page two with the following: Section one effective for tax years
• After January 1, 2024, research and experimental expenditures for Alabama tax purposes under chapter
• 16 and chapter 18 of title 40 of the Code of Alabama 1975 shall not follow the provisions of That is

Bills: HB353, HB354, HB357, HB396, SB83

Keywords: judicial compensation, salary adjustments, district attorneys, Judges, local officials, district attorney, compensation, constitutional amendment, job security, Alabama Constitution, tobacco tax, heated tobacco products, heated tobacco, cigarettes, nicotine, vape alternative, smokeless tobacco, snuff, cigars, excise tax

Transcript Highlights:

• We're a coalition of labor and grassroots organizations united in support of a fair tax code and a budget
• <00:21:56.000> here tax basically give give back taxes here tax basically give give back taxes
• Uh, states like California and Texas, where this is currently the approach: local governments set tax
• property tax levy. property tax levy.
• code.

Bills: HF4906, HF3971, HF4777, HF2109, HF2988

Keywords: property tax, tax refund, taxpayer relief, Minnesota taxation, one-time payment, taxation, property valuation, Tax Court, evidentiary standards, Minnesota Statutes, disparity reduction, aid payments, local government, funding, Fillmore County, education funding, managed forest land, classification, forest management plan, agricultural land

Summary: The committee first approved the April 9 minutes, then took up House File 2988, which would extend for eight more years a sales tax exemption tied to Minnesota State High School League tournament ticket revenue that is funneled into the league’s foundation and returned to schools as grants. Chair Youakim and Executive Director Eric Martins said the program sends more than $1.1 million annually back to schools for activity fee reductions, scholarships, coaching and training, AEDs, late buses, and other school needs, with over 98% of funds going directly to schools. Representative Huot and others spoke in support, while Representative Robinson questioned the structure and suggested the state could instead simply reduce ticket prices and not tax the tickets. The committee laid HF 2988 over for possible inclusion in the omnibus tax bill. The committee then heard House File 4906, as amended, which would create a one-time property tax refund in calendar year 2026 for owners of residential homesteads and the homestead portion of agricultural property, funded by a $4 billion appropriation in fiscal year 2027. The bill includes a clawback for delinquent taxpayers and offsets to ensure no one receives more in property tax refunds than they paid. A House Research staffer said the Department of Revenue viewed the refund as potentially taxable, while House Research said it likely should be treated as a recovery of prior taxes, and the two would follow up. The bill was introduced with testimony from Eric Bernstein of We Make Minnesota and Nan Madden of the Minnesota Budget Project, both of whom opposed it, arguing it would create a large budget hole, force future cuts, and disproportionately benefit homeowners while excluding renters and lower-income Minnesotans. Several members also raised concerns. Representative Hewitt said the state should prioritize public safety, rural EMS, and safety-net hospitals rather than a large rebate, and Representative Youakim argued the money would be better spent on longer-term property tax relief and education funding. Representative Hollins said the proposal would worsen racial and wealth inequities because homeownership is lower among communities of color and renters would get nothing. In response, the author and supporters said the bill is meant to put money back into people’s budgets and that individuals should be able to decide how to use their own money. The discussion continued with questions about the bill’s size and fiscal impact, but no final action on HF 4906 was taken in the portion provided.

Transcript Highlights:

• The Committee on Finance and Tax will now come to order. Stephanie, please call the roll.
• for the missing middle property tax exemption for one year.
• The bill also expands the availability of data to be considered for the property tax exemption opt-out
• and in the assessment of these taxes.
• This bill updates Florida's property tax exemption...

Bills: S0118, S0450, S0678, S0680, S1074, S1520

Keywords: recreational vehicle parks, special assessments, property tax, occupancy rates, commercial assessment, ad valorem, homestead exemption, disabled veteran, veteran surviving spouse, first responder, line of duty, service-connected death, tax exemption transfer, remarriage, primary residence, Florida Statutes 196.081, property appraiser, local government revenue, surviving spouse tax relief, alcohol distribution

Summary: The Committee on Finance and Tax met with a quorum present and heard several bills, most of them focused on tax policy and property-related exemptions. CS/SB 118 clarified how non-ad valorem special assessments apply to recreational vehicle parks, and an amendment removed a requirement that local governments consider RV park occupancy rates when apportioning assessments. The bill was supported by a Florida Retail Federation representative and was reported favorably. The committee also reported favorably on SB 1520, which modifies Live Local Act property tax exemption provisions by extending the vesting period for the missing middle exemption and expanding the data used for local government opt-outs; SB 678, which reestablishes the framework allowing distributors to deduct unsellable alcohol from monthly excise tax; and CS/SB 680, which creates a sales tax exemption to address double taxation on electricity used at EV charging stations. Each of these bills had support from industry or trade groups, and CS/SB 680 drew comments from Senator Gaetz praising the bill as a solution to prior tax collection confusion. The committee then approved CS/SB 450, which updates property tax exemption rules for surviving spouses of permanently and totally disabled veterans by allowing transfer of a larger portion of the exemption to a new homestead; an amendment raised the transferable amount to up to 120% of the prior exemption. The final bill, CS/SB 1074, was amended to establish uniform rules for rounding cash transactions to the nearest nickel in light of the Federal Reserve’s suspension of penny distribution, while preserving tax calculations and providing liability protections; it also included safeguards for pawn and recycling transactions. All bills considered were reported favorably, Senator Gaetz asked to be recorded as voting yes on all bills, and the committee adjourned without objection.

Transcript Highlights:

• code in decades, the Tax Cuts and Jobs Act of 2017, otherwise known as the TCJA.
• Americans strongly feel that the tax code is built in favor of the wealthy.
• need certainty, parity, and simplicity in the tax code.
• But I believe a tax code that benefits our small businesses is a tax code that pays also for the essential
• You also testified to the need to close a series of loopholes. in our tax code.

Keywords: joint hearing, small business, Tax Cuts and Jobs Act, economic recovery, tax relief, job creation

Summary: In this joint hearing of the House Committee on Small Business and the Senate Committee on Small Business and Entrepreneurship, the primary focus was on the importance of making the Tax Cuts and Jobs Act of 2017 (TCJA) permanent. The chair emphasized that small businesses are crucial for the nation's economic recovery, especially in the wake of current federal policies perceived as detrimental. Witnesses shared their experiences and highlighted how the tax cuts facilitated job creation and business expansion, stressing the need for continued support through ongoing tax relief measures. The meeting included discussions about the economic implications of the TCJA's potential expiration, with members voicing their concerns regarding how this could impact small businesses and the broader economy.

Transcript Highlights:

• Unlike over 20 other Texas cities, Midland can't access state sales tax rebates from new restaurants
• It proposes an excise tax relief for brewers who donate spent grain byproduct to Texas farmers.
• So the state of Texas is issuing up to a million dollars. In a tax credit benefit.
• Then I applied for property tax relief under Texas tax code chapter 11, Section 11.131, subchapter B,
• of higher education and university systems in the Texas Historic Preservation Tax Credit Program.

Bills: HB249

Keywords: real property, ad valorem tax, tax appraisal, property value limitation, real estate taxation, property ownership

Transcript Highlights:

• An act to amend Title 7 of the Delaware Code relating to the protection of wetlands.
• Bush, and an act to amend Title 4 of the Delaware Code relating to alcoholic liquors.
• Since then, my family has spent over $10,000 a year in Delaware state taxes.
• Since then, my family has spent over $10,000 a year in Delaware State taxes.
• I want to address the fiscal Delaware state taxes.

Bills: SB219, SB9

Keywords: military pension, military retirement pay, veterans, retiree tax relief, income tax exemption, pension exclusion, Delaware income tax, retirement income, state tax subtraction, armed forces retirement, National Guard, Space Force, Coast Guard, NOAA, Public Health Service, taxable income, Title 30, Section 1106, wetlands protection, nontidal wetlands

Summary: The House Appropriations Committee met to hear several bills, with members repeatedly reminded to focus on fiscal impacts rather than policy merits. The committee first considered SB 9 on freshwater wetlands, which would combine tidal and non-tidal wetlands programs into one permitting framework; supporters said the bill resulted from a two-year consensus process and that the governor’s office and DENREC would absorb a significant share of the cost. Public testimony was largely supportive, emphasizing flood control and ecosystem services, though one speaker opposed the spending. The committee voted to release SB 9. The committee then heard SB 278 on child care assistance, which would preauthorize summer camp for eligible school-age children and create a separate lower co-payment for half-day care. The sponsor and the YMCA of Delaware said the change would better align family co-pays with provider reimbursement and make before- and after-school care more affordable for working families. The committee also released SB 278, SB 168 on alcohol delivery for package stores, SB 120 on health insurance coverage for certain testing and treatment, and HB 4, a pilot program for artificial intelligence and extended reality in schools; HB 4 was described as having a near-$3 million fiscal note and a one-year implementation delay because it was not funded in the budget. Later, the committee approved SB 219, which gradually increases the military pension income tax exclusion from $12,500 to $25,000 over three years and includes related joint-filing and residency changes. Supporters argued it would help attract and retain military retirees and bring federal dollars into the state. The committee also released SB 1, a major primary care reform bill that would increase primary care spending and implement hospital payment reforms, with projected long-term savings to the state employee health plan, and SB 325, which expands background checks and wrap-back monitoring for fire service personnel and adds an investigator position for the Fire Prevention Commission. In each case, public commenters and committee members generally supported the bills, and all were released from committee by recorded vote.

Transcript Highlights:

• I'm with the Nature Conservancy in Texas.
• HB 2048 solves this with a free market approach that keeps Texas materials in Texas.
• This bill is about Texas businesses leading a Texas solution.
• It's not a tax; it is refundable.
• It's not a tax; it is refundable.

Bills: HB1730, HB1823, HB2048, HB2266, HB2440, HB3333, HB4086, HB4271, HB4413, HB4839, HB4841, HB5151

Keywords: PFAS, perfluoroalkyl substances, polyfluoroalkyl substances, forever chemicals, public health study, environmental regulation, drinking water, groundwater, surface water, food packaging, chemical exposure, firefighters, chemical manufacturing workers, Texas Commission on Environmental Quality, TCEQ, Railroad Commission of Texas, Department of State Health Services, University of Houston, occupational exposure, contaminants

Transcript Highlights:

• of conduct and we enforce have a code of conduct and we enforce that<00:54:51.599> code<00:54
• that code of conduct with our members. that code of conduct with our members.
• carbon pricing and refundable tax carbon pricing and refundable tax credits<02:06:03.199> to<
• Examples include the food and excise tax credit, earned income tax credit, and child tax credit.
• it again, taxes and all that, but we it again, taxes and all that, but we need<02:08:49.760> to

Bills: HB1617

Keywords: carbon emissions, tax credit, fossil fuel, agriculture, food security, environmental tax, greenhouse gas, 910, house, all

Summary: The committees heard testimony on HB 1949, which would create a public dashboard for the green fee to improve transparency and accountability. Testimony from the Climate Change Mitigation and Adaptation Commission, the Office of Planning and Sustainable Development, and many community and conservation groups was generally supportive, with several speakers urging that the governor’s project recommendations remain largely intact and that community-driven projects continue to guide spending. One amendment was suggested to place the dashboard at the Department of Budget and Finance for fiscal expertise, while other testimony favored keeping it with the commission. Members asked about procurement, ETS involvement, recurring hosting costs, and whether the dashboard could be funded from green fee revenues; the commission said it could work with ETS and that green fee funds could reasonably be used. The committees then voted to pass HB 1949 with amendments. The committees also heard HB 2618, which would require the governor to submit a separate bill for amounts tied to any increase in the transient accommodations tax and, in later discussion, was expanded into a broader restructuring of future green fee allocations. Testimony from the Climate Change Mitigation and Adaptation Commission, Hawaii Reef and Ocean Coalition, and others supported the bill and emphasized the value of more predictable, dedicated funding for conservation and climate-related work. During decision-making, the chair described amendments creating several special funds under DLNR, including a watershed biodiversity and wildfire risk reduction fund, an aquatic resources conservation fund, a coastal restoration fund, a cesspool conversion revolving loan fund, and a green fee special fund for remaining revenues, with recommended amounts discussed for some of the funds. The committees voted to pass HB 2618 with amendments. The hearing then moved to HB 1644, a consumer protection measure for residential solar sales that would require compliance with consumer protection laws, licensing or contractor affiliation for sellers, and a standardized disclosure form. Testimony in support came from the Hawaii Green Infrastructure Authority, DCCA’s Office of Consumer Protection, Kauai Island Utility Cooperative, the Hawaii Solar Energy Association, and several solar companies and individuals. Supporters said the bill would address complaints about third-party sales practices and improve disclosure, especially around financing. The committee then began hearing HB 2243, which would require electric utilities to provide public, electronic customer bill impact analyses and annual reports to the Public Utilities Commission; the Division of Consumer Advocacy and the PUC offered comments supporting the measure’s intent.

Transcript Highlights:

• Keyes, who has decades of experience in the tax policy world. Mr.
• Keyes spoke about the importance of permanently extending and building on the. the Tax Cuts and Jobs
• and businesses, as well as provide additional middle-class tax relief.
• Keyes, meanwhile, is fully committed to extending the Republicans' 2017 tax cut for billionaires and.
• We want to make sure that there's a tax code that gives everyone in America the chance to get ahead,

Keywords: nominations, William Kimmett, Kenneth Keyes, Commerce Department, Tax Policy, economic agenda, trade, tax cuts, public testimony

Summary: This meeting of the committee was centered around the consideration of nominations for two key positions: William Kimmett as Undersecretary of Commerce for International Trade and Kenneth Keyes as Assistant Secretary for Tax Policy at the Treasury Department. Members were given the opportunity to provide remarks on the nominees, with discussions revealing contrasting views on their potential impact on U.S. economic policy. While some members expressed support for the nominees, highlighting their qualifications and expertise, others voiced strong opposition, arguing that their confirmation would further a harmful economic agenda that favors billionaires over average Americans. Senator Wyden, the ranking member, emphasized concerns about trade chaos and the detrimental effects on workers and businesses across the country.

Transcript Highlights:

• Representative, just to clarify, Is this the tax rate?
• Freezing the tax rate is that what that would do? It's freezing the avalloum.
• So the next year, they're taxed at $10,000. The year after that, it's $222,000.
• Last Thursday, I sent all my tax information to Tulsa from Wilburton via priority certified mail.
• So, would you believe my taxes are pretty important? Grego drove them.

Bills: HB3407, HB1242, HJR1081, HB3443, HB3781, HB1939, HB4237, HB3430, HB3321, HB3905, HB3329, HB4253, HB4421, HB4311, HJR1046, HB2015, HB3244, HB4265, HB3941, HB4203, HB2941, HB3695, HB3380, HB3132, HB3673, HB3134, HB3383, HB4490, HB4058

Keywords: property rights, abandoned homes, manufactured homes, notification, salvage, real estate, Oklahoma Tax Commission, landowner liability, redemption, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, agriculture

Transcript Highlights:

• The Texas Farm Bureau supports the tax incentives proposed by HB 3830 to help the dairies with the cost
• The appraisal districts, the taxing entities in the state of Texas by just simply telling all vendors
• Add to this that under the current disabled veterans real property tax code, the cost of taxes may force
• The current tax code provides a property tax exemption for qualified charitable organizations.
• Currently, The tax code sets a 5-year expiration date for these property tax exemptions.

Bills: SB 4, SB 23, SJR 2

Keywords: redistricting, election, Texas legislature, district composition, political representation, congressional redistricting, Texas House of Representatives, U.S. House, Congressional districts, district map, district boundaries, gerrymandering, voting rights, election law, apportionment, representation, special committee, PLANC2308, redistricting plan, elections

Transcript Highlights:

• It does not, because the American living in Florida pays taxes.
• **Senator Berman:** Are you saying many people here are not paying taxes?
• But if you are here illegally, you may be paying sales taxes.
• Texas had to file legislation challenging the federal government, saying if you are not going to do it
• That is a tax on every law-abiding citizen in the state of Florida.

Bills: SJR36, SR8, SR14, SR15, SR17, HCR54

Keywords: accountants, Texas Society of Certified Public Accountants, advocacy, legislation, business issues, memorial, law enforcement, sacrifice, tribute, community support, service, community, Holocaust, remembrance, antisemitism, human rights, education, Holocaust Remembrance Day, memorialization, sexual assault

Transcript Highlights:

• The Texas Society of Certified Public Accountants is gathering at the Capitol today for Texas CPA Advocacy
• Thank you, guys, for what you do for Texas.
• So I'm very glad and happy he came back to Texas, his roots.
• , and certainly the Texas Senate.
• He'd served in the Texas House. He never stopped serving.

Bills: SJR36, SR8, SR14, SR15, SR17, HCR54

Keywords: accountants, Texas Society of Certified Public Accountants, advocacy, legislation, business issues, memorial, law enforcement, sacrifice, tribute, community support, service, community, Holocaust, remembrance, antisemitism, human rights, education, Holocaust Remembrance Day, memorialization, sexual assault

Transcript Highlights:

• Repeals existing law imposing the transient accommodations tax on cruise ships, effective retroactive

Bills: HB1590

Keywords: vacation rentals, transient accommodations, tax collection, hosting platforms, destination management, County Transient Accommodations Tax, 910, house, all

Bills: HB543

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

Transcript Highlights:

• tax subsidized. tax subsidized.
• There's no tax here. So you add on the door tax.
• from Tax Foundation. from Tax Foundation.
• and that's in the RV tax. and that's in the RV tax.
• sell it passing on the tax. Okay. sell it passing on the tax. Okay.

Bills: HB2410, HB2235, HB1904, HB2201, HB2349, HB1972, HB2007, HB2385, HB2444, HB2391, HB2575

Keywords: Hawaii Technology Development Corporation, economic diversification, small business, innovation, manufacturing assistance, grants, technology programs, advanced manufacturing, military, community relations, economic development, defense-related programs, workforce development, local business readiness, in-state manufacturing, federal investment, space operations, orbital sustainability, aerospace, space traffic management

Summary: The committee heard testimony on several measures, beginning with HB 2410 relating to the Hawaii Technology Development Corporation. Testifiers from HTDC and the Hawaii Food Industry Association stood on written testimony, and members discussed the funding request, which was described as $1 million each for three programs, for a total of $3 million. The measure appeared to have broad support, with no opposition noted. The committee then took up HB 2235 HD1 on the military and community relations office, where Lori Moore of MACC asked for additional funding to support local businesses and education-to-career initiatives statewide. Members asked about the amount, and the request was identified as $1.3 million total. HB 904 on space operations followed, with three supporters and one opponent, though no substantive testimony was captured beyond the vote counts. HB 2201 on state enterprise zones drew testimony from Georgia Skinner of DBEDT’s Creative Industries division, who said the measure would build on a well-run enterprise zone program and help make Hawaii’s film industry more competitive. Tom Yamashita of the Tax Foundation also provided comments. The committee then considered HB 2349 relating to DCCA and DBEDT coordination; DCCA explained it already provides links and information to DBEDT programs, while DBEDT argued that direct data sharing would allow more proactive outreach. Members raised privacy and cost concerns, and DBEDT said it would consider opt-in collection and acknowledged system changes and possible funding needs. The committee also heard two tax credit bills. HB 1972 HD1, on a caregiver tax credit, received strong support from AARP, the Hawaii Public Health Institute, the Hawaii Children’s Action Network, and others, who described caregivers as an “invisible workforce” and argued the credit would help families keep loved ones at home and reduce financial strain. The Tax Foundation suggested a grant or subsidy program might be more efficient than a tax credit and raised concerns about debarment provisions. HB 20007 HD1, on the household and dependent care services tax credit, also drew strong support from public health and family advocacy groups, who said Hawaii families face some of the nation’s highest child care costs and that the bill would better reflect current expenses; the Tax Foundation again raised technical concerns about complexity and debarment. Members asked about fiscal impacts, and testimony indicated the current credit costs about $6 million, with the bill expected to increase that amount. The committee then moved on to HB 2385 HD1 on housing, where the Deputy Attorney General began presenting written comments on whether the bill limits county authority.

Transcript Highlights:

• One of their biggest financial burdens is the gas tax and the electricity tax. So, Mr.
• This goes back to the Tax Cuts and Jobs Act.
• 7.2... fiscal note for Alabama of roughly 7.2 million plus, and it'll be a decrease on the federal taxes
• If the 100% disabled person dies, then whoever the spouse is would start paying the property tax.
• So you... start paying the property tax. So you... does that make sense, Senator?

Bills: SB213, HB24, HB163, HB226, HB271, HB288, HB319, HB24

Keywords: utility tax, poultry industry, energy consumption, agricultural exemption, tax exemption, HB24, Volunteer Rescue Squad Tuition Reimbursement Program, EMS, emergency medical services, EMSP, paramedic training, EMT training, tuition reimbursement, scholarship, workforce development, volunteer rescue squad, volunteer fire department, ambulance service, nonprofit ambulance, Alabama Department of Public Health