Video & Transcript Research : 'Tax Code Chapter 351'

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TX
Transcript Highlights:
  • Let's start chapter this year.
  • Obviously, non-profits get tax privileges in our state.
  • It's property tax. We're all sensitive to the property tax; we're working on that.
  • Non-profits are kind of in the same code as 2254.004 and local government code chapter 1.
  • Utilizing AI to the detriment of the payment methodology code.
Bills: SB 6, SB6, SB504, SB765, SB815, SB929
AL

Alabama 2026 1st Special Session

Alabama House Economic Development and Tourism Committee Mar 17th, 2026

Economic Development and Tourism

Transcript Highlights:
  • We're still going to allow for sales and use tax and non-educational taxes to be abated during their
  • We will continue to only abate the sales and use tax on operational IT equipment. it's the companion
  • exemption period for 30 to maximum tax exemption period for 30 to 20<00:09:45.040> years.
  • um non-educational use tax and um non-educational taxes<00:09:52.080> to<00:09:52.399> be<
  • during their taxes to be abated during their construction<00:09:55.519> period.
Bills: SB265, HB593
FL

Florida 2026 Regular Session

Military and Veterans Affairs, Space, and Domestic Security Feb 11th, 2026

Military and Veterans Affairs, Space, and Domestic Security

Transcript Highlights:
  • This amendment adds an information-sharing provision so the Department of Revenue can share limited tax
  • Affairs and creates a verification letter process that businesses use to claim the fee waivers and tax
  • It lastly refines the tax benefits by conversion.
  • The amendment refines the tax benefits by converting the corporate tax component into a cap of $100,000
  • It adds clear eligibility rules and temporary certificates for the sales tax exemption.
Bills: S1182, S1594
Summary: The Senate Committee on Military, Veterans Affairs, Space, and Domestic Security met with a quorum present and took up two bills. SB 1594, by Senator Gates, would change how veterans’ benefits received on behalf of foster youth are handled so the funds are not used to offset foster care costs, but instead are preserved for post-secondary education or aftercare services when the youth leaves foster care. The bill drew one supportive appearance from Victoria Zep of Family Support Services, had no debate, and was reported favorably by a unanimous roll call vote. Senator Sharief later asked to be recorded as a yes vote on the bill. The committee then considered SB 1182, by Senator Jones, which creates the Florida Veterans and Military Spouses Business Development Act to provide fee relief and tax incentives for veteran-owned and military spouse-owned businesses. The committee adopted Jones’s strike-all amendment, which added information-sharing and verification provisions, refined the tax exemptions, and broadened eligibility for fee waivers and sales tax relief. After no questions or debate, the amended bill was reported favorably by unanimous vote. The committee also held a confirmation hearing for three appointees—Matthew Bacchano, Tim Thomas, and Belinda Kaiser—and recommended confirmation on all three in one vote. The meeting concluded with several members offering remarks praising Chair Wright’s long service and leadership on veterans’ issues, followed by adjournment.
KY
Transcript Highlights:
  • is a long-standing provision of the tax is a long-standing provision of the tax code<00:14:08.720
  • If their taxes, and this is all their taxes, income tax, property tax, real estate, if they are over
  • taxes, and this is all their taxes,<00:21:28.960> income<00:21:29.360> tax,<00:21:29.840
  • > property<00:21:30.159> tax,<00:21:30.559> real taxes, income tax, property tax
  • , real taxes, income tax, property tax, real estate,<00:21:31.280> if<00:21:31.520> they
Summary: The committee first approved the minutes and heard a brief member introduction before taking up an overview of major tax provisions in HR1, referred to by the presenters as the One Big Beautiful Bill Act. Representatives from the Kentucky Society of CPAs explained new federal deductions for tips, overtime, and car loan interest; a new tax-favored “Trump account” for children; expanded bonus depreciation and Section 179 expensing for businesses; changes to R&D expensing; and a new limit on wagering loss deductions. Members asked several clarifying questions about the duration of the provisions, W-2 and 1099 reporting changes, and how overtime deductions would work. The presenters emphasized that tips and overtime remain subject to payroll taxes and that many of the business provisions are permanent, while the individual deductions are temporary through 2028 or otherwise phased in over time. The discussion then shifted to individual and nonprofit provisions, including the increase in the state and local tax itemized deduction cap from $10,000 to $40,000 with income-based phaseouts, the temporary senior deduction, and a new deduction for car loan interest with income limits and vehicle qualifications. On charitable giving, the presenters described a permanent nonitemizer deduction, new floors for individual and corporate charitable deductions, and a new scholarship-granting organization credit that would allow donors to receive a dollar-for-dollar federal credit up to $1,700, beginning in 2027. Members focused heavily on the SGO provision, asking about state implementation, oversight, whether churches would qualify, and whether the credit could support both public and private education. The presenters said the state would need to establish the mechanism and that additional federal guidance is still pending. After the tax presentation, the committee heard from the Kentucky Chamber of Commerce on workforce issues, with a focus on child care and housing as barriers to labor force participation. Chamber representatives said they were not proposing large new government programs, but rather targeted policy recommendations for the 2026 session. They described Kentucky’s long-term decline in workforce participation since 2000, attributing much of it to demographic change, an aging population, and fewer younger workers entering the labor force. The presentation continued into a broader discussion of workforce trends and the need for practical policy responses, but no votes or formal actions were taken on these informational items.
HI

Hawaii 2026 Regular Session

GVO DEFER, AEN-GVO Public Hearings 02-12-2026

Government Operations

Summary: The committee met on February 12, 2026, to take decision-making on measures previously heard earlier in the month. Several bills were deferred indefinitely or set for later discussion, including SB 2064 on the Office of the State Architect, SB 3068 on procurement, and SB 3216 after its contents were moved into another measure. SB 2862 on gubernatorial appointments, SB 2781, and SB 315 were all deferred to Tuesday, February 17 at 3 p.m. in Room 225 for further work. The committee also noted that if technical problems interrupted the meeting, it would reconvene later for outstanding decision-making. The committee passed SB 2343 on the Legislature with amendments incorporating language from SB 3216, technical changes, and a defective date of 2525. SB 2075 was advanced as a Senate draft 1 after amendments responding to constitutional concerns raised by the attorney general and SPO. SB 2927 on procurement was also passed with amendments clarifying debriefing requirements and adding technical changes, and SB 2938 on search and rescue was amended to place the position in Hima rather than the Governor’s office before being adopted. SB 3249 on procurement protests was amended to remove the term "frivolous," reduce the forfeiture to half the bond amount, and note unresolved issues, then adopted. The committee also took up SB 3332 on state-funded travel, amending it to remove certain lines, report travel by position number to protect confidentiality, remove subsection G, and add a defective date of 2525; it was adopted. SB 2929 on public notice was amended into a pilot project for counties with populations between 100,000 and 175,000, with a year-end report to the Legislature, and was adopted. Later, the committee returned to SB 2094 on environmental action levels, heard testimony from the Department of Health in support of its current scientific process and from an environmental caucus witness in strong support of the bill’s transparency and petition provisions, and then deferred decision-making to February 17 at 3 p.m. in Room 225. In the joint hearing portion, SB 3233 on agricultural workforce housing drew generally supportive testimony from ADC, the Farm Bureau, the Chamber of Commerce, the Hawaii Farmers Union, and the State Procurement Office, with concerns focused on clarity, flexibility for smaller farms, and avoiding concentration of benefits in one large operation. The committee ultimately recommended passing SB 3233 with the State Procurement Office’s clarifying amendments and the Hawaii Farmers Union’s amendment to ensure workforce housing incentives benefit multiple farmers, and the measure was adopted.
OK
Transcript Highlights:
  • The previous law is no longer enforceable, and this measure ensures our code accurately reflects current
  • The previous law is no longer enforceable, and this measure ensures our code accurately reflects current
  • Typically, that's going to be assessed by the Tax Commission, which would tell them, here's what you
  • I mean, they'll have some type of agreement or whatever where they're paying those taxes, and it's kind
  • 3465 is the bill request from the Oakland Patrol Alliance that extends the sunset for the admission tax
NM

New Mexico 2026 Regular Session

House - Chamber Meeting Feb 12th, 2026 at 04:58 pm

New Mexico House Floor Meeting

Transcript Highlights:
  • clarifies the procedures for appointing the directors to one of these bodies, and it clarifies the tax
  • Speaker, I'm directed to inform the House that the Senate has passed Senate Tax, Business, and Transportation
  • Senate Tax, Business, and Transportation Committee substitute for Senate Health and Public Affairs Committee
  • Senate Tax, Business, and Transportation Committee substitute for Senate Health and Public Affairs Committee
  • Senate Tax, Business, and Transportation Committee substitute for Senate Health and Public Affairs Committee
NM

New Mexico 2026 Regular Session

House - Chamber Meeting Part 2 Feb 12th, 2026 at 12:58 pm

New Mexico House Floor Meeting

Transcript Highlights:
  • This amendment incorporates the New Mexico tax code recently enacted federal tax changes related to no
  • Speaker and gentlemen, when we talk about having a tax cleanup code, it's done annually based on the
  • And by many accounts, the tax cleanup code for the body's sake isn't really one that takes up much policy
  • code really the tax omnibus bill.
  • cleanup code.
AL

Alabama 2026 1st Special Session

Alabama House Commerce and Small Business Committee Feb 10th, 2026

Commerce and Small Business

Transcript Highlights:
  • Uh, we have one bill today, Representative Shaw, HB 351. >> Mr. report. Miss Clark, Mr.
  • Uh, we have one bill today, Representative Shaw, HB 351. Thank you, Mr. Chair.
Bills: HB351, HB351
MA

Massachusetts 2025-2026 Regular Session

Joint Committee on Housing Jun 21st, 2026 at 01:00 pm

Joint Committee on Housing

Transcript Highlights:
  • I’m the executive director of the Massachusetts chapter of MassNAHRO.
  • Thank you for your service and congratulations on the next chapter.
  • Thank you for your service and congratulations on the next chapter.
  • codes in Massachusetts.
  • The energy codes have caused that number to continue to rise.
Keywords: 995, all
Summary: The Joint Committee on Housing opened its second hearing of the session with remarks from Chairs Haggerty and Cyr emphasizing that the hearing was a broad look at Massachusetts’ housing crisis rather than a single bill. They highlighted topics including zoning, permitting, rental assistance, public housing, homelessness prevention, and housing production. The first witness, Housing and Livable Communities Secretary Augustus, reviewed implementation of the Affordable Homes Act and the state’s new housing plan, citing a 1.6% vacancy rate, a projected need for 222,000 new homes over 10 years, and ongoing efforts such as ADUs by right, fair housing enforcement, eviction record sealing, seasonal communities planning, and new funding for affordable housing, public housing, and the Momentum Fund. He also discussed infrastructure support for municipalities, technical assistance for ADUs, and concerns about possible federal funding cuts. Committee members questioned the secretary about ADU financing and technical assistance, the likely unit yield from the Affordable Homes Act, infrastructure barriers in suburban and rural communities, public housing waitlist management, supportive housing, and federal budget risks. MassNAHRO then testified that public housing authorities are facing rising operating and capital costs, a statewide waitlist nearing 300,000, and uncertainty over federal Section 8 and HUD funding. Witnesses described recent state support for operating subsidies, capital improvements, vacancy turnover teams, and resident service coordinators, while warning that proposed federal cuts could sharply affect voucher issuance and agency operations. CDAC’s executive director Roger Herzog described the agency’s role as a quasi-public source of early-stage financing and technical assistance for nonprofit housing developers, noting its loan capital, supportive housing bond programs, home modification loans, and preservation work under Chapter 40T. He said CDAC has helped produce or preserve more than 55,000 units and stressed the importance of patient capital and preservation tools. CHAPA CEO Rachel Heller urged the committee to focus on production, preservation, planning, and political will, supporting goals for affordability, supportive housing, and homeownership, and endorsing policy changes such as YIGBY, clearer site plan review rules, stronger fair housing funding, and more support for vouchers and public housing. MassHousing then outlined its financing role, including mortgage lending, down payment assistance, the Community Climate Bank, and the Momentum Fund, while noting that permitting delays, capital gaps, and possible federal changes could affect production. Members also asked about transparency, prevailing wage compliance, and a recent internal restructuring related to diversity and business engagement.
AZ

Arizona 2026 Regular Session

02/11/2026 - Senate Regulatory Affairs and Government Efficiency

Regulatory Affairs and Government Efficiency

Transcript Highlights:
  • The tax levels are higher. The cost of building is higher.
  • We are a low property tax state. We've chosen to be that.
  • I'm the director of grassroots operations for Americans for Prosperity Arizona chapter.
  • , and fire codes.
  • , and fire codes.
Summary: The Senate Regulatory Affairs and Government Efficiency Committee approved the February 4, 2026 minutes and first considered the reappointment of Troy L. Campbell to the Arizona State Liquor Board. Campbell described his nearly 10 years of service, his role as chair since 2019, and his focus on fairness, public safety, and applying the law consistently. He answered questions about the board’s workload and authority, noting it handles roughly 40 to 50 cases a year and does not issue fines. With no public testimony, the committee voted 6-0 with one not voting to recommend his confirmation to the full Senate. The committee then heard and passed SB 1478, a liquor omnibus bill making technical and policy updates to liquor statutes, including changing “manufacture” to “produce,” allowing rather than requiring cities and towns to levy certain liquor-related taxes or fees, repealing a federal food-safety preemption reference, and clarifying cider’s definition to include products up to 8.5% alcohol by volume. Supporters described it as an annual stakeholder-driven cleanup bill, and the Department of Liquor Licenses and Control testified neutral. The committee adopted the Bolick amendment and then passed the bill as amended. It also passed SB 1108, which creates a Swedish-rounding framework for cash transactions when pennies are unavailable, with signage and enforcement provisions; the Leach amendment removed an individual-item exemption and clarified tax treatment. The Greater Phoenix Chamber supported the bill, and the committee passed it as amended. The committee next approved SB 1205, regulating private-property vehicle booting by prohibiting local bans, setting signage, written permission, rate limits, release rules, and misdemeanor penalties. Supporters said it would provide a more transparent, less costly alternative to towing, while members raised concerns about signage, appeals, and consumer protections. The Bolick amendment made a technical change, and the bill passed as amended. SB 1241, allowing private permitting providers to conduct plan reviews and inspections for single-trade residential projects, drew the most debate: supporters argued it would reduce delays and costs for homeowners and help cities with backlogs, while cities and counties warned about public-safety risks, loss of local control, and liability concerns. After adopting the Payne amendment on immunity, the committee passed the bill 5-2. Finally, the committee passed SB 1366, which creates a Public Property Towing and Impound Practices Study Committee to review fees, standards, insurance, background checks, and related DPS and public-property towing practices. Some members objected that the study committee lacked minority-leader appointments, but supporters said the review was needed before making permanent changes. The committee then began hearing SB 1431, a housing-design bill limiting municipal design standards and restrictions on certain shared features, but the transcript ends before any action on that measure.
AZ

Arizona 2026 Regular Session

02/19/2026 - House Rural Economic Development

Rural Economic Development

Transcript Highlights:
  • supported almost 300,000 jobs, generated $9 billion in wages, and produced more than $4 billion in tax
  • lodging businesses to reinvest in driving overnight stays and economic activity, again, without raising taxes
  • supported almost $300,000 jobs, generated $9 billion in wages, and produced more than $4 billion in tax
  • We're proud that Lucid has helped to shape the next chapter in Arizona's history and the positive impact
  • Under the bill, it would dedicate the entire amount, so all the construction sales tax to infrastructure
Summary: The Rural Economic Development Committee first took up HB 2950, which would allow governing bodies to approve tourism improvement areas to promote lodging and tourism as an economic development tool. Supporters from the Arizona Lodging and Tourism Association, Visit Yuma, and Visit Phoenix said tourism is a major economic driver, especially in rural communities, and argued the bill would give local areas a voluntary, industry-led way to market themselves, attract visitors, and support jobs without raising taxes on residents. Members discussed tourism in places such as Yuma and other rural destinations, and the committee voted 7-0 to give HB 2950 a do pass recommendation. The committee then heard a presentation on rural economic development centered on Lucid Motors’ investment in Pinal County and its partnership with Central Arizona College. Speakers from the Arizona Commerce Authority, Central Arizona College, and Lucid described workforce training programs, including the Drive48 accelerator, which they said has helped train workers for advanced manufacturing jobs and raised local incomes. The committee read proclamations recognizing both Lucid Motors and Central Arizona College for their contributions to job creation, workforce development, and economic growth in rural Arizona. Finally, the committee considered HB 2946, which would revise development fee requirements, including changes affecting the timing and administration of fees and a prohibition on charging development fees for accessory dwelling units. The sponsor and housing advocates said the bill was intended to help address housing affordability and give developers more predictable costs, while city and league representatives opposed it, arguing it would shift costs from growth to existing taxpayers and interfere with local infrastructure planning. After adopting an amendment that removed county-related provisions and made clarifying changes, the committee passed HB 2946 on a 4-1 vote with two members present, and the meeting adjourned.
HI

Hawaii 2026 Regular Session

AGR Public Hearing - Wed Feb 4, 2026 @ 9:00 AM HST

Agriculture & Food Systems

Transcript Highlights:
  • <00:45:10.800> credits to the low-inccome housing tax credits to the low-inccome housing tax
  • deal with this challenge is tax credits. deal with this challenge is tax credits.
  • legislature can create a tax credit. legislature can create a tax credit.
  • population and authorizes an income tax population and authorizes an income tax designation<01:07
  • We're going to move the amendments from chapter 165 to chapter 183C.
Summary: The committee heard opening remarks and then took testimony on several agriculture-related bills. HB 2425 would exempt agricultural enterprises on former commercial sugarcane lands in conservation use districts from certain permitting and site plan requirements. The Department of Agriculture supported the measure and stood on written comments. The Hawaii Farm Bureau supported the intent but said the bill appeared to cite the wrong statute and suggested amending the conservation district law instead. Other testimony was generally supportive, while some witnesses raised concerns about using the right statutory vehicle. Committee members questioned whether the bill should be redirected through a different chapter. The committee then heard HB 596, which would require retail sellers of plants to disclose invasiveness risk, direct the Invasive Species Council to create a labeling system and weed risk assessments, and establish fines. The Department of Land and Natural Resources strongly supported the bill, saying point-of-sale labels would help consumers make informed choices. Supporters from the Coordinating Group on Alien Pest Species said the state’s noxious weed and restricted plant lists are outdated or incomplete and that the bill would help prevent harmful species from being purchased and planted. Opponents, including the Hawaii Farm Bureau and Hawaii Food Policy Foundation, argued the measure was too broad, could stigmatize plants and producers, and might be better implemented through voluntary education or narrower definitions. Committee discussion focused on possible amendments, including using printable labels from a website and limiting the bill to larger commercial retailers. HB 2573 would create a five-year agriculture and biosecurity workforce development pilot program involving the Department of Agriculture and Biosecurity, Leeward Community College, and the Department of Human Resources Development. DHRD said it supported the intent but wanted clearer responsibilities; the University of Hawaiʻi, the Department of Agriculture and Biosecurity, the Hawaii Farm Bureau, the Hawaii Food Policy Foundation, and others supported the proposal. DAB said the program would help build needed biosecurity staffing and training, and that law-enforcement-related curriculum could be incorporated. Finally, the committee began hearing HB 207, which would expand the important agricultural land qualified agricultural tax credit to include certain Hawaiian homelands and additional agricultural costs such as orchards, fruit crops, and clearing former sugar and pineapple lands. The Department of Taxation and DAB stood on written comments, while the Department of Hawaiian Homelands strongly supported the bill, calling it a potential game-changer for developing agricultural lands and offsetting infrastructure costs; the department also asked that the credit be broadened beyond agriculture alone.
MN

Minnesota 2025-2026 Regular Session

Edfin Committee Meeting - 2025-04-01

Education Finance

Transcript Highlights:
  • This bill does not change how cabins are taxed.
  • It helps our Greater Minnesota school districts that don't have the same tax benefits. ...tax base of
  • A hungry child is a hungry child, no matter their zip code.
  • We can use taxes to fund those collective services.
  • We can do that through taxes.
MN

Minnesota 2025-2026 Regular Session

House Commerce Finance and Policy Committee 3/5/25

Commerce Finance and Policy

Transcript Highlights:
  • It's just the coding; it's masking it.
  • It's just the coding; it's masking it.
  • It's just the coding; it's masking it.
  • It's just the coding; it's masking it.
  • It's just the coding; it's masking it.
Bills: HF737, HF247, HF325, HF1330
CA

California 2025-2026 Regular Session

Assembly Elections Committee Apr 30th, 2025

Elections

Transcript Highlights:
  • You can submit tax returns to the state and federal government.
  • This is about raising taxes.
  • AB 351 is a positive step towards responsible governance.
  • On Assembly Bill 351, the motion is due passed.
  • Last bill on call here is item number 1, AB 351 by McKenna.
Keywords: 988, house, all