Video & Transcript Research : 'standard deduction'
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CA
California 2025-2026 Regular Session
Senate Revenue and Taxation Committee May 6th, 2026
Revenue and Taxation
Transcript Highlights:
- SB 1329 departs from that standard.
- It is available to taxpayers who file a standard deduction or itemize, but is reduced for taxpayers whose
- These are practical and proven standards.
- Federal poverty level and caps the deduction at $5,000.
- Because the current deduction was never designed for them.
Summary:
The Revenue and Taxation Committee heard a long agenda of tax and housing measures, beginning with SB 1329 on solar property tax assessment. The author and solar industry witnesses argued the bill would create a uniform, predictable statewide method as the current solar property tax exclusion sunsets, while county assessors and local county representatives opposed it as a departure from market-based valuation that would reduce assessed values and local revenue. The committee also heard SB 1406, which would target the so-called Montana loophole used to avoid California vehicle taxes and fees; it drew support from CTA and no formal opposition. Both bills were moved to Appropriations and placed on call after committee votes. The consent calendar was also adopted and placed on call.
The committee then took up several tax relief and wildfire-related measures. SB 984 would conform California law to the federal tipped-income deduction; restaurant, taxpayer, and enrolled agent representatives supported it, and the committee approved it 3-0 to Appropriations, on call. SB 1084 would create a fire-safe home tax credit for home hardening and defensible space improvements; supporters included the Town of Truckee and the California Association of Realtors, while members raised questions about cost and interaction with Prop. 98, and the bill passed 3-0 to Appropriations, on call. SB 1118 would provide a tax credit for backup generators or solar battery systems in high fire-threat areas; the author and supporters framed it as a resilience measure, but committee members questioned the use of taxpayer funds, diesel generators, and the benefit relative to cost. The bill was not advanced in the portion of the transcript provided.
Later, the committee heard SB 1249, a narrowly targeted senior deduction for taxpayers ages 86 to 90, supported by LeadingAge California and the California Senior Legislature; it passed 4-0 to Appropriations, on call. SB 1424 would extend a partial sales and use tax exemption to zero-emission vehicle refueling equipment, including charging and hydrogen stations; it received support from hydrogen and electric transportation groups and passed 4-0 to Appropriations, on call. SB 1113 would conform California tax law to the federal tonnage tax regime for U.S.-flag international shipping companies; maritime industry witnesses supported it as a competitiveness and national security measure, while ILWU opposed it over the estimated general fund impact, and the bill passed 4-0 to Appropriations, on call. SB 1137 would expand the medical expense deduction for lower-income taxpayers, and SB 1415 would extend a partial welfare property tax exemption to mixed-income housing; both were presented with support from advocacy and local government witnesses, with assessors and housing stakeholders seeking amendments on SB 1415. The transcript ends before final action on SB 1415 is completed.
NM
New Mexico 2025 Regular Session
IC - Revenue Stabilization and Tax Policy Sep 30th, 2025
Revenue Stabilization & Tax Policy Committee
Transcript Highlights:
- We've factored in the extension and enhancement of the standard deduction to reduce PIT by $41 million
- able to deduct that.
- The standard deduction is something we could, but that's a little more complicated, and I think there's
- . is deductible.
- co-pays and deductibles are tax-exempt or tax-deductible.
ND
North Dakota 2025-2026 Regular Session
House Floor Session Apr 16th, 2025 at 12:30 pm
North Dakota House Floor Meeting
Transcript Highlights:
- , you'd rather have a higher deductible so that you could have lower premiums. pay that deductible.
- Picture $15,000 out-of-pocket maximums and $7,500 deductibles.
- The standards for wastewater treatment systems installation.
- The standard is, is it unreasonably dangerous to human health?
- The standard is, is it unreasonably dangerous to human health?
Summary:
The House convened with prayer, roll call, and a quorum present, then took up several procedural motions, including suspending House rules for three legislative days and replacing conference committee members on Senate Bill 2282 and SCR 4007. The chamber also recognized visiting student groups from Grafton/Pleasant Valley and Shiloh School. Later, the House agreed to several conference committee reports and moved a number of measures through final passage or final disposition.
House Bill 1428, which would have created a sales tax exemption for clothing sold by thrift stores or nonprofit corporations, drew extensive debate over tax policy, revenue loss, and possible conflicts with streamlined sales tax rules. Supporters argued it would help lower-income shoppers and nonprofit thrift stores, while opponents said it created an unfair advantage and could reduce state and local revenue. The conference report was adopted, but the bill ultimately failed on final vote, 37-54. House Bill 1440, relating to cigar lounges, was amended in conference and then passed 75-17. House Bill 1460, concerning adult foster care for private-pay adults, electronic monitoring, and a legislative study, was also adopted and passed overwhelmingly, 91-1.
The House then passed Senate Bill 2224, which revises gaming commission structure and gaming stamp requirements, adds Attorney General enforcement provisions, and includes a $25,000 general fund appropriation, by a vote of 88-0. Senate Bill 2327, which expands uses of the agriculture diversification and development fund and appropriates $15 million to it, passed 74-17 after a member was excused from voting due to a personal interest. Senate Bill 2267, creating a regulatory framework for on-site wastewater treatment systems and shifting licensing authority to the Department of Environmental Quality, passed 82-10, and Senate Bill 2276, addressing joint water resource boards for cross-county projects, passed 90-1.
The most contentious debate centered on Senate Bill 2160, which would move the state employee health plan from grandfathered status to a non-grandfathered ACA-compliant plan and appropriate about $6.6 million for the transition. Supporters said it would give the PERS board more flexibility, expand preventive and other benefits, and potentially slow premium growth without charging employees premiums. Opponents warned it could raise out-of-pocket costs, add mandated benefits, and shift costs to employees, while also arguing the bill had not been adequately studied. After extended debate, the House passed SB 2160 by a vote of 55-37. The chamber also concurred in Senate amendments to House Bill 1318, a pesticide labeling bill, and placed it on final passage, but the transcript ends before the final vote on that measure.
MN
Minnesota 2025-2026 Regular Session
Committee considers tax break on daycare costs, HF495 3/26/26
Transcript Highlights:
- actually takes off the limits as far as the limits that are in place right now, so they can just deduct
- actually takes off the limits as far as the limits that are in place right now, so they can just deduct
- child care would be able to be deducted child care would be able to be deducted under<00:09:45.800
- deduction is already very high and so, even low to middle income families actually will not be able
- making can now be applied and deducted making can now be applied and deducted to<00:21:26.960>
Summary:
The committee heard presentation on HF 495, a bill intended to help families with rising child care costs by allowing a subtraction from taxable income for licensed child care expenses. The author said the measure would provide immediate relief to families while broader child care supply and affordability problems are addressed, citing a revenue analysis estimating about 81,700 returns affected and an average tax decrease of $639. The bill was described as applying only to licensed child care centers, family child care, or group family child care under chapter 142B.
A virtual testifier, Annel Velasco of St. Paul, opposed the bill. She said child care is indeed expensive but argued the proposal is only a small patch that does not address structural problems such as provider closures, low teacher pay, and lack of available slots. She also said the subtraction would disproportionately benefit higher-income families and would not help providers or teachers.
Members debated whether the bill should be more targeted. Representative Smith and Representative Lee argued the proposal is uncapped, expensive, and structured as a subtraction rather than a refundable credit, meaning it would mainly help higher-income households and could divert resources from other credits such as the working family tax credit or child tax credit. Representative Swedzinski supported the bill as allowing families to keep their own money and said child care costs are high across income levels. Chair Gomez and others emphasized that the child care system has broader structural failures, including low pay and lack of slots, and said this bill would address only one part of the problem. No vote or final action was taken in the portion provided.
NH
Transcript Highlights:
- on to get a higher expense deduction? on to get a higher expense deduction?
- be able to deduct it in a future year. be able to deduct it in a future year.
- other deduction. other deduction.
- not realized because of that deduction. not realized because of that deduction.
- and they did deduct.
WY
Wyoming 2026 Regular Session
Joint Transportation, Highways & Military Affairs Committee, May 4, 2026 - PM
Transportation, Highways & Military Affairs
AZ
Transcript Highlights:
- For example, the standard deduction, which applies to maybe 90% of Arizonans who file their taxes...
- Over the standard deduction, we've talked about this with TCJA a number of years ago.
- Over 105 million filers have benefited from going to the standard deduction.
- Now, 90% of our taxpayers are using 90% of our taxpayers are using the standard deduction, saving money
- We also increase the standard deduction. That's not a billionaire's tax cut.
TX
Transcript Highlights:
- or apply that towards their deductible?
- If you just apply it to their deductible, I don't believe so.
- If we're just sort of waiving part of the deductible, it's different.
- Right now, if you've already hit your deductible and you have a 20% coinsurance.
- And I do think that all those standards were met.
Bills:
HB345, HB721, HB2580, SB815, HB3057, HB4603, HB3233, SB495, HB3863, HB3914, HB4570, HB5099, HB5173, SB458
Keywords:
insurance, appraisal process, disputed losses, residential property, policyholder rights, insurer obligations, natural disasters, appraisal expenses, umpire selection, policyholder, insurer, umpire, claims management, health care, cost disclosure, benefit plan, administrators, traumatic brain injury, health benefit plans, insurance coverage
TX
Texas 89th Regular
Senate Committee on Business and Commerce (Part II) Apr 1st, 2025
Business & Commerce
Transcript Highlights:
- The bill keeps the grid safe with technical and operational standards to ensure...
- The amount stays the same, and our dues will still be deducted on payday.
- We should have never been involved in the deduction of these types of dues.
- Payroll deduction came about in the 1970s.
- That's a reasonable standard to uphold the interest of taxpayers.
Keywords:
electric generation, reliability, ERCOT, Public Utility Commission, penalties, performance requirements, energy policy, construction contracts, compensatory damages, government delays, contractor, legislation, nonprofit donor privacy, membership lists, supporter confidentiality, volunteer privacy, association rights, public records exemption, Texas Public Information Act, government transparency
US
Transcript Highlights:
- The Child Tax Credit would be cut in half if it expires, and the standard deduction, which about 90%
- The standard deduction in the child credit, those provisions, the standard deduction in particular was
- If the provision is extended, the combination of the standard deduction and the child credit will be
- So, when you look at the specific provisions of TCGA, standard deduction being a great example, hugely
- It will reduce the benefits of the standard deduction from $34,000 for a family of four to $23,000.
Keywords:
Commerce, International Trade, Tax Policy, Nominees, Inflation, Middle-class, Trade Practices, Economic Concerns
Summary:
The committee convened to discuss various bills and nominees, including the critical nominations of William Kimmett for Undersecretary of Commerce for International Trade and Ken Keyes for Assistant Secretary for Tax Policy at the Treasury Department. Discussions highlighted the nominees' roles in managing critical trade and tax policies amidst rising economic concerns, particularly focusing on inflation and its impact on American families. Members expressed both support and skepticism, emphasizing the significance of fostering fair trade practices and ensuring tax policies that benefit the middle-class amidst claims of an agenda favoring affluent individuals and corporations.
WY
Transcript Highlights:
- standard in this scenario. standard in this scenario.
- I'm not aware of any deduction.
- because we have the payroll deduction because we have the payroll deduction and<01:22:42.320>
- . deducted. deducted.
- I think if we say you don't get a deduction, we wouldn't be involved with these deductions and using
KY
Kentucky 2025 Regular Session
Interim Joint Committee on Appropriations and Revenue (9-17-25)
Transcript Highlights:
- Now there are limits to the amount of the deduction, and the deduction phases out based on income.
- deduction and the deduction<00:05:21.360>
phases <00:05:21.919>out <00:05:22.240>based - So there is income tax deductions only.
- . limited down to $10,000 tax deduction.
- <00:21:55.039>
for overall itemized deductions for overall itemized deductions for taxpayers
Keywords:
Meeting Start 00:00:00
Major Tax Provisions in H.R. 1 (Public Law 119-21) 00:02:45
Kentucky’s Workforce 00:33:35, 958, all
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.
CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Mar 24th, 2025
Transcript Highlights:
- We have Member Nguyen, item file item number four, AB 984, personal income tax deductions.
- And so AB 984 would again allow those contributions to be tax deductible.
- Since the passage of the TCJA, many more taxpayers take standard deductions instead of itemizing.
- Is there any reason under your structure that you want to itemize under the deduction itself?
- Yeah, change it from a standard deduction. Yes.
Summary:
The Assembly Committee on Revenue and Taxation met and announced that, under its suspense-file rules, every bill on the agenda would be referred to suspense because each had a fiscal impact. The chair also reminded attendees to submit position letters in advance for inclusion in the bill analysis. A quorum was established and the committee then heard six bills, all of which drew support testimony and no opposition testimony in the room.
AB 814 would exempt law enforcement pensions from state income tax to encourage retired peace officers to remain in California and support recruitment and retention. AB 918 would create a targeted income tax exemption for pay earned by local first responders deployed under mutual aid during declared emergencies, with supporters saying it would help sustain disaster response and reward extraordinary service. Both bills were backed by police and public safety organizations and were referred to suspense.
AB 976 would create a nonrefundable tax credit for small retailers in disadvantaged communities to help pay for security equipment in response to retail theft and violence; members discussed whether the bill should be broader and how it related to Proposition 36 and crime policy. AB 984 would allow state tax deductions for contributions to CalABLE accounts, with testimony from CalABLE representatives and families describing the program as an essential savings tool for people with disabilities. AB 1282 would create a deduction for out-of-pocket medical expenses up to $5,000 through 2030, and AB 838 would raise California’s renter’s tax credit from $60/$120 to $2,000 for eligible filers. Each of these bills was also referred to the suspense file, and the committee then adjourned.
NH
New Hampshire 2026 Regular Session
Senate Children and Family Law (03/19/2026)
Children and Family Law
Transcript Highlights:
- that standard, courts routinely that standard, courts routinely considered<00:51:05.040>
that - in the best interest standard in the best interest standard at<00:58:28.319>
least <00:58: - get the benefit of a deduction get the benefit of a deduction for<02:13:47.199>
uh <02:13: - <02:20:47.680>
and <02:20:47.840>non-deductibility <02:20:49.200>of deductibility - and non-deductibility of deductibility and non-deductibility of child<02:20:49.920>
support <02
AZ
Transcript Highlights:
- For example, the standard deduction, which applies to maybe 90% of Arizonans who file their taxes,...
- Over standard deduction, we've talked about this with TCJA a number of years ago.
- Over 105 million filers have benefited from permanent going to standard deduction.
- Now, 90% of our taxpayers are using, 90% of our taxpayers are using the standard deduction, saving money
- We also increase the standard deduction. That's not a billionaire's tax cut.
Summary:
The Senate convened with prayer, the Pledge of Allegiance, roll call, and several guest recognitions, including a student honored for a national Mandarin speech contest, a Ms. Black Arizona candidate, and a Madison Elementary School reusable-tray pilot program. The body also recognized interns and approved the prior journal. The chamber then moved through Committee of the Whole calendars and adopted committee reports recommending passage of a series of budget-related bills.
The main legislative business centered on the 2026-27 budget package and related omnibus measures, including appropriations, budget implementation, capital outlay, commerce, criminal justice, environment, health care, higher education, human services, K-12 education, state property, revenue/taxation, and transportation bills. Most of these measures were advanced with do-pass recommendations, with repeated debate focused on the tax omnibus and the overall budget’s policy choices. Supporters argued the package provided affordability, tax relief, conformity with federal tax changes, reduced government spending, and reforms to entitlement and other programs; opponents argued it favored corporations and wealthy taxpayers, cut health care, food assistance, housing, tourism, wildfire response, and education, and would forfeit federal matching funds.
Several members specifically criticized the failure to close the data center tax exemption and to raise sports betting taxes, while supporters defended those provisions as pro-business and pro-growth. There was also discussion of fund sweeps, including university research funds, housing trust funds, and other agency balances, with opponents saying the sweeps targeted encumbered or already-committed money. After debate, the Senate adopted Committee of the Whole reports and advanced the bills, and later took up House bills introduced and placed on third reading, with members explaining their votes on HB 4138, the General Appropriations Act, largely along party lines.
At the end of the session, the Senate processed messages from the House requesting the return of SB 1160 and SB 1786 for reconsideration, and the Senate requested the House return HB 2415 for reconsideration. The chamber also introduced and placed several House budget bills on third reading, including HB 4138 through HB 4153, continuing the budget process.
US
US Federal 2025-2026 Regular Session
US House Floor Proceedings (Wednesday, May 21, 2025 - Part 2)
US Federal House Floor Meeting
Transcript Highlights:
- Their opposition to this bill, if they were successful, would actually cut the standard deduction in
- actually cut the standard deduction in half.
- Malliotakis: We increased the state and local tax deduction, the standard deduction, and the child tax
- >> WE INCREASED THE STATE AND LOCAL TAX DEDUCTION, THE STANDARD DEDUCTION, THE CHILD TAX CREDIT
- Speaker, the facts are clear: over 93% of my constituents claim the standard deduction.
NH
Transcript Highlights:
- deduct deduct. >> Right, so they're going to deduct it on their, you know, on their federal income tax
- That has gone on since the dawn of time. >> So, that's a standard business deduction.
- It is 100% deduct. You you Hampshire. It is 100% deduct.
- it's a business deduction. it's a business deduction.
- a standard business deduction.<03:58:18.239>
is <03:58:18.479>no <03:58:18.640>different
TX
Texas 89th 2nd C.S.
Health Care Affordability, Select May 1st, 2026
Health Care Affordability, Select
Transcript Highlights:
- But they're not uninsured; they went from a $1,500 deductible to a $5,000 deductible.
- Deductibles are at more than 70% in the last decade. Networks are narrower.
- High deductible plans were the latest silver bullet.
- We just cover, you know, through our standard pharmacy benefit.
- Um, With lower deductibles. Hope we're doing that.
MO
Transcript Highlights:
- You could have gotten itemized deductions in addition to the above-the-line deduction.
- He did change that so you only get one deduction.
- You either take it above the line or you take it as an itemized deduction.
- But with any tax deduction, you have to claim it. They don't have to claim it.
- And if you don't want to take the deduction, just skip right over it.
MA
Massachusetts 2025-2026 Regular Session
Joint Committee on Financial Services Jun 21st, 2026 at 10:00 am
Joint Committee on Financial Services
Transcript Highlights:
- They don't want to bill patients for deductibles.
- Deductibles are not the solution.
- High deductibles keep people away from the doctor's office. We know.
- High deductibles keep people away from the doctor's office.
- This should be a standard of care.
Summary:
The Joint Committee on Financial Services held a lengthy public hearing with testimony on a wide range of health insurance and access-to-care bills. Early testimony focused on prescription drug pricing and pharmacy reimbursement, with supporters of H. 1326 arguing that pharmacy benefit managers and MassHealth managed care arrangements reimburse independent pharmacies too little, contributing to pharmacy closures and “pharmacy deserts.” The committee also heard repeated support for H. 1151/S. 742 on cognitive rehabilitation for acquired brain injury, H. 1288/S. 716 on telehealth parity for nutrition counseling, H. 1309/S. 761 on full-spectrum pregnancy care without cost-sharing, H. 1312 on insurance coverage for doula services, H. 309 on prompt access to health care by removing deductibles for certain services, H. 809/H. 1227 on biomarker testing, H. 1162/S. 810 on reducing inequities in access to medical procedures by limiting insurer cuts tied to Modifier 25, and S. 726 on insurance coverage for mobile integrated health.
Testifiers included legislators, physicians, pharmacists, dietitians, emergency and rehabilitation clinicians, and patients and family members. Supporters of the brain injury bill said cognitive rehabilitation is medically necessary, improves long-term outcomes, and can reduce institutional care and public costs; they noted the bill has been heard repeatedly and has support from the Brain Injury Commission and prior favorable committee action. Supporters of the pregnancy care and doula bills described out-of-pocket costs as a barrier to maternal health and shared personal stories of high bills and unmet support needs. Biomarker testing advocates and cancer patients said coverage gaps deny patients access to precision treatment, can lead to avoidable suffering, and should be standardized across insurers; several speakers said insurers often deny claims despite clinical benefit. Dermatology witnesses said insurers’ use of Modifier 25 cuts reimbursement for same-day evaluation and procedure visits, forcing separate appointments and increasing patient burden. Mobile integrated health supporters described home-based care as a way to reduce emergency department use and hospital readmissions, especially for patients with transportation or mobility barriers. No votes or formal committee actions were taken during the hearing itself.