Video & Transcript : 'Tax Court' :

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MN

Minnesota 2025-2026 Regular Session

House Transportation Finance and Policy Committee 3/17/26 - Part 2

Transportation Finance and Policy

Transcript Highlights:
  • Um it's 2x if you mostly the gas tax.
  • So 31.8 cents per gallon is the gas tax.
  • At per gallon is the gas is the gas tax.
  • Uh the charging tax as has been stated.
  • paid per gallon of gas in the calculations, including the federal gas tax, the state gas tax, and the
HI

Hawaii 2026 Regular Session

EEP Public Hearing - Thu Feb 19, 2026 @ 9:45 AM HST

Energy & Environmental Protection

Transcript Highlights:
  • </c> 42 and 1/2 million dollars in tax 42 and 1/2 million dollars in tax credits<00:25:23.080><c> per
  • But this is not a producer's tax credit. This is a distributor's tax credit.
  • This is a producer's tax credit.
  • </c> affordability and energy security tax. affordability and energy security tax.
  • </c> double dipping between the tax credits. double dipping between the tax credits.
Bills: HB1986 , HB1694 , HB1695 , HB2030 , HB1673
Summary: The committee on Energy and Environmental Protection heard testimony on three measures related to cleaner fuels. On HB 1986, which would require the Department of Transportation to adopt rules for a clean fuel standard by January 1, 2028 and include reporting and public informational sessions, testimony was largely supportive from state commissions, fuel companies, airlines, and other industry and advocacy groups. Supporters said the bill would create a long-term framework for reducing emissions and developing cleaner fuels in Hawaii. Opposition came from Energy Justice Network, which argued that so-called clean fuels are not carbon-free, would be costly, and could delay a needed transition to electrification. The department later said it was monitoring the bill and was concerned about costs. No vote or final action was taken in the hearing. The committee then heard HB 1694, a sustainable aviation fuel tax credit bill that would provide a per-gallon credit for SAF, cap annual credits at $20 million, require reporting, and sunset in 2035. The Department of Taxation testified on administration, while the Department of Transportation said it supported the measure as a short-term strategy to jump-start SAF until the clean fuel standard ramps up. Airlines, fuel companies, the Hawaii Food Industry Association, the Hawaii Renewable Fuels Coalition, and others supported the bill, saying it would send a market signal, help close the cost gap with conventional jet fuel, and encourage local production and investment. Opponents, including Energy Justice Network, Life of the Land, and Ted Metros, argued the bill would be expensive, could lock in a transitional fuel system, and would not produce enough fuel to meet demand. Committee members asked about the likely impact and the share of total fuel demand the credit could support; DOT said the supported gallons would be only a very small percentage of annual demand and that the credit was intended to work alongside the future clean fuel standard. Finally, the committee took up HB 1695 HD1 on renewable fuel, which expands the renewable fuels production tax credit. Testimony was again mixed but generally supportive from the Department of Transportation, Department of Taxation, Island Energy Services, airlines, the Tax Foundation, Pana Pacific, and the Hawaii Farm Bureau. Supporters said the measure would encourage local feedstock production, create agricultural opportunities, and help attract investment in renewable fuels. Pana Pacific requested an amendment to explicitly include camelina in the definition of renewable feedstocks. Opponents, including Energy Justice Network and Life of the Land, repeated concerns about cost, imported feedstocks, and the risk of undermining full electrification goals. The hearing transcript does not show any vote or final committee action on HB 1694 or HB 1695 HD1.
HI

Hawaii 2026 Regular Session

AEN-HOU Public Hearing 02-12-2026

Agriculture and Environment

Bills: SB2373 , SB2101 , SB2905 , SB3231 , SB2486 , SB2376
Summary: The committee heard SB 2006, which would clarify that a farm dwelling permit in an agricultural district may include a single-family farm dwelling with an accessory employee housing structure, subject to restrictions. Testimony was largely supportive, with comments from the Department of Agriculture Biosecurity, DPP, Hawaii Farm Bureau, Hawaii Realtors, Grassroot Institute of Hawaii, Hawaii Farmers Union, Housing Hawaii Future, and several individuals. The chair noted there were nine in support, two opposed, and four offering comments. In decision-making, the chair recommended passing the bill with OPSD-suggested amendments to clarify the definitions of farm employee housing and bona fide agricultural services. The chair also referenced opposing testimony that raised concern the original draft could limit tourism activities that provide supplemental income for bona fide farming operations. The proposed amendments were intended to make clear that farm employee housing is only for workers and not visitor accommodations, while allowing tourism activities on the same parcel if they are secondary and incidental to a bona fide agricultural operation, do not occur in employee housing units, and comply with county ordinances. The committee adopted the recommendation and voted to pass SB 2006 with amendments. The recorded votes showed the chair, vice chair, Senator Rhoads, and Senator Awa in favor, with Senator DeCoite excused. The same pass-with-amendments recommendation was then made to the housing committee and adopted there as well, with Senator Elephante voting aye and Senator Favella excused.
FL

Florida 2026 Regular Session

Commerce and Tourism Jan 21st, 2026

Commerce and Tourism

Transcript Highlights:
  • Each year, the state has received far more tax credit requests than the cap currently allowed.
  • Sales tax is calculated before rounding, and rounding does not increase or decrease the tax owed.
  • They show up in court. They do their duty.
  • And when they walk out of the court, They show up in court. They do their duty.
  • And ultimately, that would be a court.
Bills: S0214 , S0482 , S7030 , S0554 , S0994 , S0998 , S1004 , S1074 , S1076 , S1266
Summary: The Committee on Commerce and Tourism heard and advanced several bills focused on economic development, consumer protection, workforce issues, and technology. SB 1076 would raise Florida’s research and development tax credit cap from $9 million to $50 million beginning with the 2027 allocation, and it was reported favorably. SB 1266, as amended, creates a cybersecurity experiential internship and clearance-readiness program with Cyber Florida and was also reported favorably. SB 554, a Florida Bar-backed update to the not-for-profit corporations statute, was approved without opposition. SB 1004, aimed at protecting buyers of dogs and cats from deceptive sales practices and predatory financing at retail pet stores, received supportive testimony from animal welfare advocates and was reported favorably. SB 1074, which sets rounding rules for cash transactions if pennies are unavailable, also passed favorably. The committee also considered SB 998, the Department of Commerce package, which combines updates to the Small Cities CDBG program, clarification of rural community eligibility, an exemption from a reverter clause for military-related land conveyances, and revisions to E-Verify enforcement. The E-Verify portion drew the most debate, with questions about employer cure periods, treatment of current investigations, and whether the bill creates a loophole for independent contractors. Senator Smith opposed the bill, arguing it creates unequal enforcement between employers and immigrant workers, while Senator Wright supported the military-related provisions. SB 998 was reported favorably on a divided vote. SB 214, which expands the rural community definition to include special districts in rural counties, was reported favorably. The committee then took up SB 482, an artificial intelligence consumer-protection bill that creates an “AI bill of rights” covering companion chatbots, parental controls for minors, data privacy, de-identified data, unauthorized use of likeness, and enforcement by the Attorney General, with a limited private cause of action for minors. The bill drew extensive testimony both in support and in opposition, including concerns about privacy, age verification, and enforcement, but it was reported favorably. Finally, the committee approved SPB 7030, a public-records exemption tied to Department of Legal Affairs investigations under the AI bill, and adjourned after members requested to be recorded on certain votes.
LA

Louisiana 2026 Regular Session

Administration of Criminal Justice Apr 29th, 2026

Administration of Criminal Justice

Transcript Highlights:
  • In order to get wrongful conviction compensation, you have to prove your innocence in court.
  • We're not deleting or lowering the tax that they pay above that. ...deleting or lowering the tax that
  • I will point out that most states do not tax promo play. Mississippi does not do it.
  • It's not designed to overburden the courts or law enforcement.
  • And a white card from Zachary Pradovich, from the 22nd Judicial District Court.
Bills: HB146 , HB333 , HB517 , HB828 , SB87 , SB93 , SB98 , SB118 , SB125 , SB199 , SB277 , SB294 , SB306
AL

Alabama 2025 Regular Session

Alabama Senate Judiciary Committee Feb 19th, 2025

Judiciary

Transcript Highlights:
  • And then the courts... I just don't know the...
  • And it's a petition to the court.
  • court.
  • That is a request the courts had, as they had some issues with that.
  • No, it just gives the court, as my reading...
Bills: SB156 , SB134 , SB108 , SB47 , SB88 , SB89 , SB106 , SB18 , SB9 , HB38 , HB54
Committee: Senate Judiciary
OK
Transcript Highlights:
  • industry does have an organization called OERB, where they self-remit, volunteer a portion of their GP tax
  • So I would feel like the industry is doing more than their fair share of taxes in the state of Oklahoma
  • As you know that local municipalities do not have the ability to have Avalorum tax assessments, so it
  • is on entities that, Where it would theoretically, or could, have an effect is on entities that do tax
  • In the process of streamlining this high tax rate to something more moderate, in line with other states
OK

Oklahoma 2026 Regular Session

Appropriations and Budget REVISED: SB1403 - ADDED TO AGENDA Apr 14th, 2026

Appropriations and Budget

Transcript Highlights:
  • So I would feel like the industry is doing more than their fair share of taxes in the state of Oklahoma
  • Senate Bill 1122 is a tax policy cleanup when it comes to the implementation of broadband across the
  • Senate Bill 1122 is a tax policy cleanup when it comes to the implementation of broadband across the
  • Where it would theoretically or could have an effect is on entities that do tax ad valorem.
  • Where it would theoretically or could have an effect is on entities that do tax ad valorem.
Summary: The committee first took up Senate Bill 1319, which would create a Corporation Commission process to help residential homeowners whose homes are contaminated by brine, oil, or other substances tied to the Commission’s jurisdiction. Members discussed a subcommittee amendment that removed an appropriation because the bill had already been funded elsewhere, and several questions focused on whether the measure was a state-funded bridge for rare cases where no liable party is immediately identifiable. The bill was advanced on a 23-3 vote. The committee then approved several other measures with little or no debate: SB 1369 to create a protected revolving fund for the 988 mental health lifeline; SB 1378 to create an Olympic Fund for Oklahoma City’s 2028 Olympic preparations; SB 1379 to establish a two-year grant pilot for victims of labor and sex trafficking; SB 1309 to increase the Rhodes Fund reserve for debt service; SB 1330 to change compensation for the pardon and parole board director and members to an attendance-based structure; SB 1546 to allow private donations for the Inspired to Teach program and rename it Next Ed; and SB 1403 to update the Quality Jobs Program, including adding certain transportation-related industries and tightening eligibility if a credit is unused for three years. These bills all received due-pass recommendations, with votes ranging from unanimous to 23-2. The committee also considered SB 1481, which adds 20 minutes of daily recess, and members noted that similar bills were moving through the process and that the bill did not clearly address whether the added recess counts as instructional time. It passed 25-0. Finally, SB 1122, a broadband tax-policy cleanup bill, drew questions about its fiscal impact on local governments and counties; the presenter said municipalities would not be affected because they do not levy ad valorem taxes, though the measure could reduce revenue for other taxing entities by about $20 million statewide. That bill passed 23-1. The meeting ended with announcements about upcoming appropriations meetings and adjournment.
HI
Transcript Highlights:
  • for income tax, is a good idea.
  • </c> administrative costs I guess for do tax. administrative costs I guess for do tax.
  • </c> taxes levied by a political subdivision. taxes levied by a political subdivision.
  • It's just directing future tax revenue from an area to pay off the bond. No tax increase.
  • It's just directing future tax revenue from an area to pay off the bond. No tax increase.
Committee: House Housing
Summary: The House Housing Committee heard testimony on a series of housing-related Senate bills. SB 2190 SD2 on inclusionary zoning drew support from HHFDC, Hawaii YIMBY, Grassroot Institute, Housing Hawaii’s Future, and Hako Seed Center, with opposition from OHA and Aloha Independent Living Hawaii. SB 2338 SD1, dealing with housing agency personnel authority, received comments from the Attorney General cautioning that the bill should be clarified to avoid conflicts with civil service and collective bargaining laws and recommending removal of a provision limiting employment contracts; HHFDC said its comments addressed those concerns and supported the measure. SB 2424 SD1, concerning HHFDC, received broad support from housing, business, and community groups, with one opposition. Testimony focused on changing the definition of “qualified resident” so people who already own an HHFDC-assisted unit could later purchase another if their housing needs change; HHFDC said the current rule forces people to sell before buying again and that the bill would help people move up the housing ladder and encourage more housing development. SB 2356 on parking also drew broad support from state agencies, housing advocates, business groups, and local officials, with Unite Here Local 5 in opposition. SB 2981 on land use had strong support from many organizations and 67 individuals, with Unite Here Local 5 opposing. SB 3028 SD2 on property conveyance generated the most detailed policy debate. Supporters, including Catholic Charities Hawaii, Hawaii Children’s Action Network, Indivisible Hawaii, and others, backed restructuring the conveyance tax into a marginal rate system and urged changes to revenue allocations, including dedicated funding for homeless services, DHHL, and the rental housing revolving fund. The Tax Foundation of Hawaii supported the marginal-rate concept but opposed dedicated special-fund allocations and criticized the bill’s blank sections. Committee members questioned the historical purpose of the conveyance tax, and the Tax Foundation explained it was originally a modest tax tied to property-value tracking when the state still ran the property tax system. The committee also heard SB 3187 SD2 on off-site construction, SB 2378 SD2 on housing permitting, and SB 2398 SD2 on residential housing utilities. OPSD supported SB 3187 but said it preferred the House version and wanted clarification that off-site certification should apply to factories in Hawaii, not out of state, to avoid outsourcing labor; it also suggested starting with a small scope. SB 2378 SD2 drew support from engineering, housing, and labor groups, with testimony that the House version included needed fixes to make the program insurable. On SB 2398 SD2, the Board of Water Supply opposed the bill, saying it could require disclosure of sensitive infrastructure information beyond ordinary water-availability assessments and raise critical-infrastructure and cybersecurity concerns; developers and housing groups supported the measure. No votes or final actions were taken in the portion of the hearing provided.
TX

Texas 89th 2nd C.S.

Natural Resources Mar 26th, 2025

Natural Resources

Transcript Highlights:
  • The state of Texas has long held that certain entities are exempt from taxes, certain taxes, for instance
  • , religious institutions qualify for sales tax and ad valorum tax exemptions.
  • to recover lost revenue due to their tax exemption.
  • On utilities that qualify for a sales tax or ad valorum tax exemption that is higher than the rate established
  • or Avalor tax exemption.
TX

Texas 89th Regular

Natural Resources Mar 26th, 2025

Natural Resources

Transcript Highlights:
  • Tax rate hearings are to be located inside or within a 10-mile radius of the district's boundary.
  • previously that relates to Kaufman County Water District residents by requiring the board meetings and tax
  • House Bill 2626 establishes the central... ...Texas Water Alliance, a non-taxing authority that would
  • There's no course of action through the courts for you to address that damage.
TX

Texas 89th Regular

Natural Resources Mar 26th, 2025

Natural Resources

Transcript Highlights:
  • The state of Texas has long held that certain entities are exempt from certain taxes.
  • For instance, religious institutions qualify for sales tax and ad valorem tax exemptions.
  • to recover lost revenue due to their tax exemption.
  • or ad valorem tax exemption that is higher than the rate established for other entities that receive
  • tax exemption.
AL

Alabama 2025 Regular Session

Alabama Senate County and Municipal Government Committee Apr 15th, 2025

County and Municipal Government

Transcript Highlights:
  • So, a transient occupancy tax is a lodging tax for those of y'all who didn't know that.
  • It may be a court cost that goes to a different discretionary fund to be used for different avenues.
  • website, showing a presentation to let people know and explaining the fact that this is your public tax
Bills: HB407 , SB306 , SB320 , SB321
OK

Oklahoma 2026 Regular Session

Senate Legislative Session Mar 16th, 2026

Oklahoma Senate Floor Meeting

Transcript Highlights:
  • Builders, allows is that a small group of nonprofits are already allowed to assign their existing sales tax
  • This would allow all of those entities that are nonprofit and have a tax exemption to allow the contractors
  • I do want to make clear that the goal of this bill is to resolve more cases before court.
  • I do want to make clear that the goal of this bill is to resolve more cases before court, and I do want
  • This program allows developers to capture sales tax for new tourism projects that attract out-of-state
Summary: The Senate convened with a quorum, offered the daily prayer and pledges, introduced the Doctor of the Day, and welcomed several student and guest groups to the gallery. The chamber also laid over a few agenda items before moving through a long general order calendar of bills, most of them explained briefly by their authors and then advanced without objection to final passage. Measures passed included SB 44 on extending sales tax exemption treatment to contractors working for certain exempt entities; SB 546 on biometric data and controlled dangerous substance-related changes; SB 1213 on Department of Corrections inmate credit levels; SB 1256 requiring ignition interlock devices for repeat DUI bond situations; SB 1287 on abstractor licensing eligibility; SB 1443 on anesthetist physical status modifiers with an amendment excluding Medicaid plans; SB 1644 adding a reportable disease; SB 1653 joining the occupational therapy licensure compact; SB 1716 updating security breach notification rules and limiting class actions; SB 1826 removing a sunset from the local development and enterprise zone incentive leverage act; SB 1919 increasing the Tourism Development Act cap; SB 1930 on produced water handling and compensation; SB 1976 creating a tiered surety plan for small producers and then being adopted as an emergency; SB 2028 on raw milk advertising and labeling, also passed as an emergency; SB 2067 on financial institutions helping protect vulnerable adults from scams; SB 2072 on deed fraud and title theft; SB 2117 on contaminated grain authority and emergency treatment; SB 710 on teacher pathway pilot flexibility; SB 1477 restricting concurrent enrollment to traditional high school students and passed as an emergency; and SB 1405 reauthorizing the wildlife diversity income tax checkoff. The only bill to draw notable floor debate was SB 1209, which was reconsidered after initially failing, sent back to general order, and then passed 26-18. Supporters said it would reduce delays in eviction proceedings by excluding Sundays and holidays from summons timing, while opponents argued it would mainly help tenants who are already behind and burden small landlords. Senator Pugh later noted a personal-interest abstention on that vote. Several other bills passed with recorded votes ranging from narrow to unanimous, and some were designated emergency measures after final passage. The Senate concluded with announcements about upcoming events, including a reception, a visit from the Christian Employer Association, and the Bible reading marathon, and then adjourned until Tuesday, March 17 at 9:00 a.m.