Transcript Highlights:

• The senate companion bill is an update to the Alabama business and nonprofit code.
• Most of you know that in 2013, the Alabama Law Institute undertook to revise this in whole.
• Basically, on page 46 and on page 143, it is to keep the status quo of the current code.
• Now that person comes to Alabama.
• My intent is if someone comes through the state of Alabama... through the state of Alabama, you're just

Bills: HB2, HB43, HB49, HB94, HB137, HB156, HB200, HB250, HB3, HB42

Keywords: vaccination, parental consent, minors, medical consent, guardian approval, criminal procedure, split sentencing, probation, Class A felony, Class B felony, minimum confinement, HB49, Alabama criminal code, capital offense, capital punishment, death penalty, rape in the first degree, sodomy in the first degree, sexual torture, child sexual abuse

Bills: HB10, HB33, HB35, HB42, HB74, HB102, HB107, HB10, HB33, HB35, HB42, HB74, HB102, HB107

Keywords: body-worn cameras, dashboard cameras, law enforcement, public disclosure, investigation, transparency, juveniles, nonviolent offenses, intervention program, juvenile detention, youth services, volunteer firefighters, cancer compensation, death benefits, line of duty, first responders, bail reform, cash deposit, judicial discretion, criminal justice

Transcript Highlights:

• Um, now it's just if you control 25,000 consumers or more, and those are Alabama citizens, or 25% of
• or more, and control 25,000 consumers or more, and those<00:10:39.519> are<00:10:39.680> Alabama
• citizens,<00:10:40.880> or<00:10:41.120> 25%<00:10:41.839> of those are Alabama
• citizens, or 25% of those are Alabama citizens, or 25% of your<00:10:42.160> revenue<00:10:42.640

Bills: HB351, HB351

Keywords: ad valorem tax, road funding, local government, referendum, Choctaw County, data privacy, consumer rights, personal data, data protection, Alabama Personal Data Protection Act, 1136, house, all

Transcript Highlights:

• And if they cannot get a quorum, then what happens is the tax rate... ...the tax rate just remains at
• So really, this only affects when they're trying to raise the tax rate.
• Let the voters decide whether they want to have a tax increase.
• And again, this bill would only affect new tax levies and tax rates because it would go back to the,
• The bill would avoid a double tax to the taxpayers.

Bills: HB240

Keywords: tax exemption, farm products, ad valorem taxation, tax code, producer ownership

Summary: The subcommittee heard a series of county and regional government bills, with most measures left pending after testimony. HB 2097 would let counties that opt in give sheriff’s deputies an alternative appeal route for certain discipline cases through an independent hearing examiner instead of the Civil Service Commission. The author and a CLEET witness said it would be faster, cheaper, and fairer; questions focused on why the bill was needed and whether sheriffs could already use such a process. No opposition testified, and the bill was left pending. HB 4642 drew extensive testimony after the author said it was prompted by a death involving an out-of-state jail contract. The bill would require counties contracting with out-of-state jail facilities to include Texas-like jail standards and oversight provisions. The author, a former detainee held in Louisiana, his wife, and a Texas Jail Project advocate described poor conditions, lack of accountability, and multiple deaths of Texans housed out of state. The Texas Commission on Jail Standards director said five counties are currently housing 1,251 Texas inmates out of state, mostly because of staffing shortages, and said the bill would give the commission more authority and oversight. The bill was left pending. The committee also heard HB 4350, which would allow peace officers to request redaction of personal information from online real property records. Supporters said officers face retaliation risks and should have protections similar to judges and other officials; a title industry witness cautioned that redaction should not compromise the integrity of land records. The bill was left pending. HB 3687 would require county fire marshals in counties over 100,000 to meet specified training and certification standards, and HB 4105 and HB 4205 would give Harris County preferences in construction contracting and require pay parity for comparable law enforcement ranks within the county, respectively; all drew support from county officials and were left pending. HB 5403 would repeal a special rule requiring Dallas and Tarrant county sheriffs to get commissioners court approval for commissary disbursements, and it was also left pending. Later, HB 4462 would let elected county officials in large counties choose outside counsel in civil cases involving them, rather than relying solely on the county attorney. Supporters argued this would reduce conflicts of interest and protect officials’ reputations; questions centered on who qualifies and whether it could conflict with county interests. Finally, HB 240 would restore a five-member quorum requirement for Harris County tax levies, effectively requiring all commissioners to be present before a new tax rate can be adopted; supporters framed it as a taxpayer protection, while the Conference of Urban Counties opposed it as giving one member a de facto veto and potentially disrupting the budget process. Both bills were left pending.

Bills: HB148, HB203, HB360, HB552, HB 1244, HB 1284, HB1533, HJR30, HB148, HB203, HJR30

Keywords: residential property, ad valorem tax, leasing, property appraisal, fair market rent, housing affordability, appraised value, tax limitation, housing market, affordable housing, leased residential real property, rent control, Texas Tax Code, property tax, residential leasing, homestead, tax code, appraisal review board, real estate sales, property tax relief

Transcript Highlights:

• Let's give Alabama Rise two minutes to speak. Um, I'm sorry, I cannot read the name.
• I'm Robin Heiden, the executive director of Alabama Arise.
• There are 700,000 Alabama children currently on Medicaid in... ...children currently on Medicaid in Alabama
• As I said before we started, we are voting on this today, but we heard Alabama Rise's concerns.
• But I'm happy to work with Alabama Rise. Just what I think—don't pass blame on her now.

Bills: HB37, HB187, HB177, SB63, HB82, SB48, HB33, HB37, HB33

Keywords: judicial compensation, salary increase, court system, Alabama legislation, judges, HB187, court fees, docket fee, sheriff's fund, sheriff's office, jail operations, law enforcement, county sheriff, court filing fees, Alabama Code 12-19-312, solicitor's fund, clerk's fund, forensic services trust fund, budget flexibility, public safety

Transcript Highlights:

• student who has as a current law student who has graduated<00:18:49.480> from<00:18:49.640> Alabama
• ><00:18:50.080> public<00:18:50.440> schools,<00:18:51.360> I graduated from Alabama
• public schools, I graduated from Alabama public schools, I have<00:18:51.640> learned<00:18:51.919
• students of different origins, backgrounds, and religions in your districts is to vote no on prayer in Alabama
• students of different origins, backgrounds, and religions in your districts is to vote no on prayer in Alabama

Bills: SB271, HB511

Keywords: SB271, Alabama, municipalities, city fees, town fees, franchise fees, utility franchise, natural gas, manufactured gas, gas utility, public streets, public places, right-of-way, municipal consent, gross receipts tax, license tax, privilege tax, Public Service Commission, PSC, utility regulation

Transcript Highlights:

• dollar tax credit on your income taxes.
• House Bill 2508 is a narrowly focused bill that would update the tax code to require an exemption from
• Then I applied for property tax relief under Texas Tax Code, Chapter 11, Section 11A.
• code.
• Members, House Bill 4044 amends Chapter 172 of the tax code to reauthorize the participation of institutions

Bills: HB249, HB 1186, HB2313, HB2408, HB2508, HB2730, HB2974, HB3045, HB3232, HB3336, HB3710, HB4044, HB4236, HJR133, HB249

Keywords: ad valorem taxes, property taxes, homestead exemption, disabled veterans, senior citizens, tax payments, installment payments, municipal tax revenue, hotel, convention center, tax code, economic development, local government, municipality, tax revenue, qualified projects, municipal taxation, hotel project, municipality funding, veteran

Transcript Highlights:

• Our country, uh, 400,000, if I correct, in Alabama that serve our country.
• From 1901, the very first State History Museum in Alabama was actually...
• Alabama Voices is on the left end there.
• The USS Alabama was restored in 1965 down in Mobile.
• This photograph was taken by Charles Greer from Lamar County, Alabama.

Bills: SB67, HB295, SB104

Keywords: veterans affairs, Alabama Department of Veterans Affairs, State Board of Veterans Affairs, commissioner, Governor appointment, oversight board, veterans services, veterans benefits, state veterans homes, veterans cemeteries, Alabama Veterans Home Trust Fund, veteran service officers, district managers, assistant commissioners, county veterans offices, military veterans, disabled veterans, elderly veterans, veterans organizations, American Legion

Transcript Highlights:

• Your sub, if you want, it'll be covered under different code sections.
• It'll be… Your substitute, if you want, it'll be covered under different code sections.
• It'll be… Your substitute, if you want, it'll be covered under different code sections.
• It'll be… Your substitute, if you want, it'll be covered under different code sections.
• It'll be… Your substitute, if you want, it'll be covered under different code sections.

Bills: SB137, SB164, SB165, SB49

Keywords: sewer, wastewater, public service commission, PSC, utility regulation, private utility, regulated utility, affiliated system, consolidation, rate jurisdiction, rate setting, wastewater management entity, common ownership, control, Jefferson County Board of Health, local constitutional amendment, public utilities, Alabama Code Title 37, Alabama Code Title 22, certification

Transcript Highlights:

• six to amend section one point oh seven the texas property tax code to direct the comptroller to create
• We filed a lawsuit seeking judicial review. under chapter 42 of the tax code and after that lawsuit went
• The definition of maintenance and operations is very clear in our tax code that maintenance Operations
• I included the entirety of the definitions and tax code there.
• code. and that was a session in which we enacted the property tax code along with truth in taxation

Bills: HB19, HB30, HB851, HB1663, HB1681, HB1769, HB1937, HB1979, HB2428, HB2433, HB2825, HB3159, HB3424, HB3486, HB3487, HB3504, HB3605, HB3879, HB3994, HB4382, HB4752, HB5444, HB5446, HB5447, HB3199, HB4847, HB19

Keywords: local government debt, property tax, ad valorem tax, bond election, certificate of obligation, anticipation note, school district tax rate, voter-approval rate, debt service cap, municipal finance, county bonds, flood control district, hospital district, public works, tax transparency, property tax notice, November uniform election date, general obligation bonds, local debt reform, taxpayer notice

Transcript Highlights:

• in new residents to the state of Alabama in new residents to the state of Alabama to<00:13:56.720
• <00:14:16.880> revenue projecting this amount of tax revenue projecting this amount of tax
• Uh, Latrell Wood from Alabama.
• It is government overreach for Alabama It is government overreach for Alabama to<00:19:49.919>
• opportunities that the state of Alabama opportunities that the state of Alabama has,<00:28:05.039

Bills: HB179, HB354, SB57, SB137, HB431, HB179, HB354, SB57, SB137, HB431

Keywords: campus chaplain, chaplain, school chaplain, volunteer chaplain, public schools, public K-12 education, public charter schools, local control, teacher support, student support services, religious volunteer, faith-based support, church-state separation, background check, sex offender registry, school volunteer, education policy, district attorney, compensation, constitutional amendment

Transcript Highlights:

• Chair and members, Senate Bill 1638 conforms Arizona's tax statutes to the Internal Revenue Code as of
• Our small businesses are sending tax forms to folks, we're receiving tax forms, we're actively in tax
• Our small businesses are sending tax forms to folks, we're receiving tax forms, we're actively in tax
• tax, and employing people and paying payroll tax.
• a tax cut this year— By essentially increasing their taxes next year to offset what is a tax cut this

Bills: SB1638

Keywords: taxation, income tax, internal revenue code, deductions, tax benefits, retroactive, standard deduction, 1182, all

Summary: The Senate Finance Committee took up SB 1638, a tax conformity bill that would update Arizona’s tax code to the Internal Revenue Code as of January 1, 2026 and incorporate federal changes from 2025. The bill also included individual income tax subtractions for tips, overtime, seniors, and auto loan interest, along with changes to the standard deduction and charitable contribution deduction. Committee discussion focused heavily on whether Arizona should conform broadly to federal changes or limit the bill to more targeted, temporary provisions. Two amendments were considered. The chair’s amendment was described as clarifying only, addressing retroactivity and foreign dividend language, and it was adopted. Senator Epstein’s amendment would have removed the broader conformity provisions and the modified charitable deduction, limited the standard deduction change to tax year 2025, and kept the individual subtractions; she argued the business-related conformity items mainly benefited corporations and should be negotiated in the budget. Opponents said the amendment would create unnecessary recalculations and uncertainty for taxpayers and businesses, while supporters of the underlying bill said conformity was needed quickly to match Department of Revenue forms and avoid filing-season confusion. Epstein’s amendment failed. Public testimony split along similar lines. Business and tax group representatives supported prompt conformity, saying taxpayers and small businesses needed certainty and that the department’s forms should be codified. Opponents argued the bill would reduce state revenue substantially and mainly benefit higher-income taxpayers and corporations, while diverting money from education, child care, and health care. After debate, the committee voted to move SB 1638 as amended with a do-pass recommendation, passing it by about 4-3, and then adjourned.

Transcript Highlights:

• To the tax code in this instance. I think there was some confusion.
• Go to the tax code section where it's defined, so we're looking at this is in tax code section 2351 as
• The tax code? The government code? The government code? Hey, it's a state law.
• The tax code allows cities to use lawful sources of revenue, one of which is local sales tax, to do what
• There's tools in the Texas Tax Code where the comptroller can do that.

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

Transcript Highlights:

• affecting every Alabama citizen. affecting every Alabama citizen.
• <00:15:49.440> citizen, But it it covers every Alabama citizen, But it it covers every Alabama
• Alabama has punitive damages for that because we do value life in the state of Alabama, and that's the
• <00:31:56.320> and value life in the state of Alabama and value life in the state of Alabama
• It's a different code section.

Bills: SB169, SB180, SB203, SB87, SB195, SB192, SB169, SB180, SB203, SB87, SB195, SB192, HB132, HB37, HB13, HB54, HB126, HB7, SB30, HB188, HB189, HB26, HB264, HB288, HB248, HB249, HB227, HB228

Keywords: Lieutenant Governor, vacancy, governor appointment, Alabama Constitution, state government, media monitoring, government contracts, state agencies, local agencies, media regulations, transparency, dental insurance, medical loss ratio, premium regulation, insurance commissioner, rebate, consumer protection, midwifery, licensed midwives, State Board of Midwifery

Transcript Highlights:

• It's a residential state of Alabama.
• So, welcome to the the Alabama state.
• , it has not been a problem in Alabama, it has not been a problem in Alabama, no,<00:04:42.320>
• And four-digit code on the credit card.
• .<00:10:30.400> He's Alabama.

Bills: HB163, HB344, SB11, SB92, SB164, HB22, HB89, SB227, SB6

Keywords: income tax, research expenditures, economic development, tax deductions, Tax Cuts and Jobs Act, Alabama tax law, educational intervention, State Superintendent, local boards of education, subpoena, accountability, state control, electric vehicles, registrations, license tax, public transportation, funding infrastructure, K-12 education, wireless communication devices, digital safety

Transcript Highlights:

• the code up so everything reads the same as the Alabama Port Authority because they do have a bonding
• <00:09:11.920> So,<00:09:12.160> we're entire section of the code.
• So, we're entire section of the code.
• Uh, current Alabama law says your license plates—there's a required redesign.
• :50.640> license<00:09:51.120> plates Alabama law says your license plates Alabama law

Bills: HB136, HB137, HB220, HB213, HB256, HB136, HB137, HB220, HB213, HB256

Keywords: Teacher's Retirement System, TRS, DROP, Deferred Retirement Option Plan, retirement benefits, teacher retirement, classroom teacher, Tier I, Tier II, public pension, pension reform, education employees, retirement system, sick leave, cost-of-living adjustment, COLA, beneficiary, lump-sum payout, rollover, service retirement

Transcript Highlights:

• and then you meet one of the criteria in section 15-22-36.1A. ...you meet one of the criteria in the code

Bills: HB265, HB146, SB254, HB202, HB3, HB42, SB18

Keywords: resisting arrest, penalties, criminal justice, law enforcement, public safety, youthful offender, capital murder, victims' rights, immunity, civil liability, use of force, recruitment, illegal alien, enhanced sentencing, criminal offenses, minor victims, felonies, Alabama legislature, bail reform, cash deposit

Transcript Highlights:

• deadly force in the state of Alabama. deadly force in the state of Alabama.
• Also,<00:45:39.480> Alabama Also, Alabama Also, Alabama is<00:45:41.000> currently<00:45
• c> the<00:45:53.800> little While Alabama does have the little While Alabama does have the
• Alabama and what that how that works. Alabama and what that how that works.
• to put properties back on the tax roll. to put properties back on the tax roll.

Bills: SB118, SB203, HB420, HB414, HB363, HB405, HB261, HB263, HB327, HB348, HB228, HB282, SB273, HB7, SB296, SB199, SB47, SB204, HB80, HB11, HB192

Keywords: bail, offenses, constitutional amendment, criminal justice, law enforcement, public safety, dental insurance, medical loss ratio, premium regulation, insurance commissioner, rebate, consumer protection, Baldwin County, local bill, education funding, school tax, privilege license tax, county tax revenue, municipal school board, Baldwin County Board of Education

Transcript Highlights:

• Right now, Alpine is specifically restricted by a section of the Texas tax code that requires. them to
• Under the current law, in Subchapter C of Chapter 31 of the tax code, 66 Texas cities are authorized
• Currently, the tax code, Subchapter E, Section One, 52, lists agriculture and timber vehicles as tax-exempt
• House Bill 3500 adds a backdrop to Section 351.157 of the tax code.
• Currently, provisions in the Local Government Code and Tax Code, specifically sections 334.0082 and 351.001

Bills: HB 1039, HB2289, HB2370, HB2404, HB3066, HB3076, HB3117, HB3118, HB3169, HB3178, HB3179, HB3182, HB3196, HB3241, HB3377, HB3500, HB3567, HB3715, HB3954, HB4098, HB4109, HB4222, HB4226, HB4412, HB4659, HB4682, HB4683, HB4755, HB4926, HB5165, HB5562, HB5596

Keywords: hotel occupancy tax, municipal revenue, tax authority, border counties, tax legislation, municipalities, hotel tax revenue, convention centers, economic development, local government authority, HB 2370, HOT tax, venue projects, convention center, municipal finance, local government code, Section 334.0082, tourism tax, debt financing, bond repayment