Transcript Highlights:

• This theft also robs Texas of vital tax revenue, undermining our state's economic stability.
• It clarifies our authority ensuring we can protect businesses and preserve state taxes.

Bills: HB201 , HB272

Committee: House Pensions, Investments & Financial Services

Keywords: disabled veteran, partially disabled veteran, veterans property tax exemption, homestead exemption, ad valorem tax, property tax relief, surviving spouse, appraisal district, Tax Code, local government revenue, homestead portability, service-connected disability, veteran benefits, Texas property tax, residence homestead, disability rating, disaster response, financial assistance, helicopter, municipalities

Transcript Highlights:

• To an omnibus tax package.
• Me getting a direct tax credit for my personal income tax will be a good incentive.
• tax at all.
• our tax system is set up.
• taxes.

Bills: SB12 , SB13

Committee: Senate Senate Tax, Business & Transportation

Keywords: tax credit, physician, healthcare, income tax, rural health, tax deduction, gross receipts, coinsurance, managed care, 996, all

Transcript Highlights:

• tax rate would exceed 0.01%.
• Property tax, personal property tax on farm equipment, for example, would have this same kind of shift
• estate excise taxes.
• estate excise tax. ...thing that we can do, whether it be on property tax or real estate excise tax
• So more taxes. Thank you. ...in this bill. So more taxes.

Bills: HB1717 , HB2133 , HB2135 , HB2140 , HB2442 , HB2559

Committee: House Finance

Keywords: affordable housing, sales tax, housing programs, tax incentives, economic development, property tax, senior citizens, tax exemption, local government funding, permanent legislation, adaptive housing, disabled veterans, tax preferences, housing affordability, retail sales tax, governmental transfer, agriculture, land use, local government, tax authority

Transcript Highlights:

• A few years ago... ...before I was at the legislature, Pinal County did a tax, and the voters of Pinal
• Goldwater Institute then sued the county after the county started to collect the taxes.
• Pinal County collected up to about $80 million worth of taxes that the voters wanted to go to the roads
• , not the consumers who the tax got passed down to.
• So we paid into this tax.

Bills: HB2065 , HB2066 , HB2071 , HB2106 , HB2237 , HB2258

Committee: House Rural Economic Development

Keywords: appropriation, housing, Apache Junction, affordable housing, rehabilitation, blight abatement, broadband, fiber optic, technology, connectivity, infrastructure, rural development, workforce hub, health services, transportation tax, county excise tax, regional transportation authority, public transportation authority fund, regional transportation fund, ADOT

Transcript Highlights:

• This bill is about fairness, transparency, and common-sense protection in our local sales tax audits.
• It's about fairness, transparency, and common-sense protection in our local sales tax audits.
• This bill does not prevent audits; it does not weaken tax enforcement.
• And really, the only other thing it does is it allows an agreement between the tax collector and the
• And, Representative, this bill deals with audits of sales tax and requires the auditor to provide specific

Bills: HB2 , HB3 , HB799 , HB1039

Committee: Senate Revenue & Fiscal Affairs

Keywords: capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, boiler safety, inspection, licensing, state fire marshal, operating certificate, regulations, local sales tax, local use tax, sales and use tax, tax audit, local collector

Transcript Highlights:

• . ...from the tax revenues.
• House Bill 1508 repeals the Texas franchise tax. tax once and for all.
• state tax collections.
• eliminating the tax.
• And out of Texas residents who pay the franchise tax, 65% of that is... ...taxes paid by the top two

Bills: HB 105 , HB982 , HB1483 , HB1508 , HB2575 , HB3646 , HB3993 , HB4083 , HB4580 , HB4725 , HB5169 , HB5511 , HJR73 , HJR102 , HJR174 , HB3746 , HB4240

Committee: House Ways & Means

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC

Transcript Highlights:

• Most of that stuff is taxed when you buy it.
• All those products are going to get taxed when you sell them. It's just another layer of tax.
• tax, including tax on inventory, stands out as a negative factor when businesses consider expanding
• Current law allows a taxing unit to levy an unrestricted interest and sinking property tax rate to generate
• It does permit a taxing entity to adopt an interest and sinking taxing rate higher than the minimum rate

Bills: SB32 , SB464 , SB996 , SB1163 , SB1173 , SB1277 , SB1452 , SB1453 , SB1548 , SB1882 , SB1883 , SB2016

Committee: Senate Local Government

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Summary: The Senate Local Government Committee heard several bills by Senator Bettencourt focused on property tax and local government accountability. SB 32 would provide about $700 million in business tax relief by raising the business personal property exemption from $2,500 to $25,000 and continuing a 20% franchise tax credit for inventory taxes paid. Witnesses from NFIB, the Texas Retailers Association, and Texas Realtors supported the bill, saying business personal property and inventory taxes are burdensome and especially hard on small businesses. After no opposition testimony, SB 32 was left pending. The committee also heard SB 1453, which would change how interest and sinking tax rates are calculated by using only the minimum debt service required under bond schedules, while still allowing a higher rate with a 60% governing body vote and a public explanation. A witness from the Texas Taxpayers and Research Association supported the bill as a way to keep debt rates from rising as property values increase and to preserve tax relief. The bill was left pending after testimony. SB 1883 would tighten rules on local impact fees by requiring 60 days of public availability for capital improvement plans and land use assumptions, raising the approval threshold for adopting impact fees from a simple majority to two-thirds, limiting how often fees can be increased, and expanding notice requirements. Builders and developers testified in support, arguing that impact fees are often poorly reviewed, lack accountability, and are passed on to homebuyers, worsening housing affordability. Committee members discussed adding audit provisions and questioned the lack of city testimony. The bill was left pending with subcommittee action. SB 1452 would require a voter election to decide whether a municipal management district continues to exist, with dissolution if voters reject it; supporters said it would add accountability, while others noted some districts provide essential services and infrastructure. The committee heard testimony from district representatives and builders, then left SB 1452 pending before recessing.

Transcript Highlights:

• In fact, you know, we've had a supermajority on property tax increases of 60% since for 10 years now,
• It's a local bill that extends the reauthorization period for the street maintenance tax for the city
• The street maintenance tax, or SMR is, a special sales tax in the tax code used by some cities to repair
• by the voters unless voters reauthorize the continued collection of the tax in an election.
• The city can also avoid shifting the financial burden to property taxes or other funding mechanisms.

Bills: SB 32 , SB 464 , SB 996 , SB 1163 , SB 1173 , SB 1277 , SB 1452 , SB 1453 , SB 1548 , SB 1882 , SB 1883 , SB 2016

Committee: Senate Local Government

Keywords: ad valorem taxation, tax exemption, franchise tax credit, income production, personal property, SB 464, school buffer zone, tobacco retailer, vape shop, e-cigarette, vaping, nicotine, tobacco products, retail permit, comptroller, Class A misdemeanor, school proximity, youth access, public school, private school

Transcript Highlights:

• and our growing commercial tax base.
• commercial tax base.
• “Educating, because this tax, we mean that we're taxing people where they go, not what they buy.
• It's not a tax on entering; it's a tax on services. So yes, it would apply.
• As tax-exempt entities, districts won't pay the sales tax, excise tax, or even fuel tax that we private

Bills: H3012 , H4008 , H4435 , H4444 , H4526 , H4547 , H4574 , H4575 , H4576 , H4577 , H4585 , H4605 , H4687 , H4703 , H4722 , H4754 , H4755

Committee: Joint Joint Committee on Revenue

Keywords: fines, property valuation, commercial property, real estate, tax penalties, property taxes, local option tax, marijuana sales, Salem, revenue generation, taxation, recreation, local government, commercial activities, Charlemont, property exemption, disabled persons, Swampscott, senior exemption, property tax

Transcript Highlights:

• The state, Washington State, has an estate tax, which is a tax on the right to transfer property at the
• The estate tax reform last year eliminated the tax for small estates.
• I know we've heard that for estate tax. We've heard that for capital gains tax.
• However, the estate tax...
• It doesn't propose any new taxes.

Bills: SB6114 , SB6244

Committee: House Finance

Keywords: excise tax, definitions, tax law, taxation, fixtures, affixed, tax exemption, agriculture, hazardous substances, crop protection, warehousing, 904, all

Transcript Highlights:

• year 2031 until tax year 2036.
• </c> on the um existing credit from uh tax on the um existing credit from uh tax year<00:21:26.520><c
• </c><00:42:05.160><c> have</c> as a federal uh tax credit do have as a federal uh tax credit do have
• He said the tax credit is not a forecasted tax credit; it is a tax credit allocated based on a capped
• ><c> a</c><01:24:43.920><c> tax</c> forecasted ta tax credit it is a tax forecasted ta tax credit it

Bills: HF1126 , HF967 , HF1066 , HF1669 , HF926

Committee: House Taxes

Keywords: property tax, Indian Tribe, tax exemption, Minnesota, public charity, property tax exemption, Minnesota statutes, unorganized territory, federally recognized, soil conservation, water conservation, local government aid, environmental funding, Minnesota legislation, tax credits, sustainable aviation fuel, environmental policy, corporate franchise, Minnesota taxation, tobacco

Transcript Highlights:

• , and sales tax.
• rehab tax.
• This applies a tax similar to a sales tax on non-residential buildings.
• use tax.
• I am a tax expert.

Bills: SB214 , SB935 , SB1030 , SB1901 , SB2018 , SB2020 , SB2066 , SB2206

Committee: Senate Finance

Keywords: HVAC, tax exemption, energy efficiency, residential heating, installation services, Energy Star, sales tax, residential, installation, sales tax exemption, Environmental Protection Agency, temporary exemption, motor fuel tax, county exemption, diesel fuel, gasoline tax, transportation funding, SB 1030, Texas Tax Code, use tax exemption

Bills: SB683 , SB1579 , SB1389 , SB1387 , SB1390 , SB1391 , SB2063 , SB1829 , SB2060 , SB1842 , SB1398 , SB1212 , SB2158 , SB102 , SB1772 , SB1958 , SB2010 , SB1595 , SB1687 , SB1684 , SB2049 , SB1966 , SB1989 , SB1191 , SB1258 , SB1920 , SB1936 , SB2143 , SB2122 , SB330 , SB2071 , SB2169 , SB2069 , SB2095 , SB2157 , SB1806 , SB1430 , SB206 , SB1547 , SB1849 , SB1428 , SB1653 , SB1984 , SB1644 , SB1561 , SB1813 , SB1570 , SB1796

Keywords: education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles

Bills: SB683 , SB1579 , SB1389 , SB1387 , SB1390 , SB1391 , SB2063 , SB1829 , SB2060 , SB1842 , SB1398 , SB1212 , SB2158 , SB102 , SB1772 , SB1958 , SB2010 , SB1595 , SB1687 , SB1684 , SB2049 , SB1966 , SB1989 , SB1191 , SB1258 , SB1920 , SB1936 , SB2143 , SB2122 , SB330 , SB2071 , SB2169 , SB2069 , SB2095 , SB2157 , SB1806 , SB1430 , SB206 , SB1547 , SB1849 , SB1428 , SB1653 , SB1984 , SB1644 , SB1561 , SB1813 , SB1570 , SB1796

Keywords: education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles

Summary: The Senate convened, established a quorum, and opened with prayer, the Pledge of Allegiance, and several recognitions, including introductions of the psychologist and nurse of the day, a citation for Diesel Fritz’s All-State Choir achievement, and a gallery introduction highlighting fine arts advocates from Norman Public Schools. Members also marked birthdays and read excerpts from George Washington’s first inaugural address in honor of the first president. On floor business, the Senate laid over item number three and then considered several bills. Senate Bill 1191 repealed the unused Oklahoma Energy Initiative Low Carbon Initiative Board and passed 48-0. Senate Bill 1258 clarified open-carry law to expressly allow firearms on boats and vessels on Oklahoma waters and passed 41-7. Senate Bill 1920 raised the salvaged title threshold from 60% to 70% to reflect repair costs and align more closely with neighboring states; it passed 48-0 after brief questioning about consumer benefits. Senate Bill 1936 added falsely impersonating a law enforcement officer, including federal officers, to the list of Class D1 felonies and passed 48-0. Senate Bill 2143, after an amendment restoring the title, authorized assessors to use state-funded aerial images to inspect property changes and included language intended to ensure fair treatment of builders and consistency with assessing standards; it passed 34-13. The chamber then heard announcements about upcoming committee meetings and adjourned until Tuesday, February 24, 2026, at 1:30 p.m.

Transcript Highlights:

• In lieu of reducing a city or town's general fund property tax levy, the maximum statutory tax rate of
• In lieu of reducing a city or town's general fund property tax levy, the maximum statutory tax rate of
• Senate Bill 5898 redirects tax revenues on aircraft fuel from the hazardous substance tax, petroleum
• product tax, and oil spill response tax to the aeronautics account.
• tax on anyone is eventually going to be an income tax on everyone in our state.

Bills: SB6147 , SB6082 , SB5862 , SB5882 , SB6323 , SB6346 , SB6162 , SB6256 , SB6220 , SB5650 , SB6343 , SB6113 , SB6211 , SB6114 , SB5898 , SB6347 , SB6244 , SB5868 , SB5762 , SB5988 , SB6194 , SB6246 , SB6223 , SB6052 , SB5828 , SB5954 , SB5963 , SB5909 , SGA9306

Committee: Senate Ways & Means

Keywords: grocery establishments, closure notice, consumer rights, local businesses, student financial aid, financial aid fraud, higher education, college enrollment fraud, fictitious students, ghost students, enrollment fraud, aid integrity, cybersecurity, artificial intelligence, AI fraud, fraud prevention, Washington State, legislative audit, JLARC, full-time equivalent

Transcript Highlights:

• No tax increase. Senate Bill 190 does not raise taxes.
• It does not increase the tobacco tax or create any new taxes.
• It's already taxed.
• There's new taxes.
• This isn't raising taxes. It's essentially In your brief opening. This isn't raising taxes.

Bills: SB190 , SB152 , SB77 , SB150 , SB151 , SB156 , SB172 , SB182 , SB185 , SB212 , SB170 , SB133 , SB174 , SB163

Committee: Senate Senate Tax, Business & Transportation

Keywords: cancer treatment, revenue bonds, Gila Regional Medical Center, Nor-Lea General Hospital, healthcare funding, telecommunications, low-income assistance, lifeline, broadband, rural broadband, universal service fund, public regulation commission, PRC, 911 surcharge, telecommunications relay service, VoIP, mobile service, internet affordability, digital equity, digital inclusion

Transcript Highlights:

• Tax preferences confer reduced tax liability upon a designated class of taxpayers.
• These include tax exclusions, ...for a reduced tax liability upon a designated class of taxpayers.
• ; B&O tax credits for qualifying expenditures; and property taxes and sales and use tax exemptions for
• So my understanding is that there's more than one aerospace tax and tax preference.
• So my understanding is that there's more than one aerospace tax and tax preference.

Bills: HB2730 , HB2713

Committee: House Finance

Keywords: aerospace, tax preferences, effectiveness, economic impact, state revenue, private detention facilities, business tax, occupation tax, financial impact, 904, all

Transcript Highlights:

• The tax is in addition to any other B&O tax.
• Cities are authorized to adopt their own provisions for tax exemptions, tax credits, and tax deductions
• from the current milliliter tax to a tax of 95% of from the current milliliter tax to a tax of 95% of
• This premium tax is imposed in lieu of other taxes.
• B&O, tax.

Bills: HB2038 , HB2297 , HB2382 , HB2487 , HB2018

Committee: House Finance

Keywords: HB2038, Washington, B&O tax, business and occupation tax, social media tax, platform tax, youth behavioral health, mental health, adolescent mental health, children's mental health, telebehavioral health, behavioral health account, state treasury, digital services tax, internet platform, social media companies, youth services, depression, anxiety, public health funding

Transcript Highlights:

• Of the states that do tax contacts and glasses, some of them only tax ... glasses.
• Is there still a local tax? In the states that do tax, they're exempt.
• It would allow taxpayers to claim a state income tax credit, a financial institution excise tax credit
• , an insurance premium tax credit, or a utility tax credit for donations to eligible rural hospitals,
• insurance premium tax credit, and utility tax credit.

Bills: SB1 , HB176 , HB86 , SB1 , HB176 , HB86

Committee: House Ways and Means Education

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, HB176, Alabama sales tax, use tax, sales and use tax exemption, optical aids, eyeglasses, contact lenses, prescription glasses, vision care, optometrist, ophthalmologist, optician, medical devices, local option tax exemption

Bills: HF919 , HF1192 , HF212 , HF214

Committee: House Capital Investment

Keywords: wastewater, infrastructure, funding, Litchfield, economic development, environmental compliance, Hastings, water treatment, PFAS, nitrates, bonds, capital investment, public health, HF212, Round Lake-Brewster, Independent School District No. 2907, school construction, school building, sales tax exemption, use tax exemption