Video & Transcript Research : 'internal revenue code'
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AL
Transcript Highlights:
- When I left the astronaut program, I became Chief Scientist for the International Space Station up in
- without engrossment: House Bill number 147 by Representative Pettis regarding the state procurement code
- House Bill 205 by Representative Underwood relating to use taxes is referred to the committee on Revenue
- They have requested that we actually consider the existing code now in another section related to the
- possession and adopt that existing code section. ... adopt the existing code section that we have now
Bills:
SB 26, SJR 36, SB 26, SB 616, SB 565, SB 384, SB 28, SR 109, SR 122, SR 126, SR 130, SR 136, SR 137, SR 141, SR 142, SCR 20
Keywords:
teacher compensation, education funding, public school educators, teacher retention, teacher designation, aquifer, water management, Edwards Aquifer, sustainability, regulatory framework, SB 565, Texas Water Code, TCEQ, Texas Commission on Environmental Quality, compliance agreement, enforcement suspension, utility consolidation, regionalization, water supply, sewer
AL
Alabama 2025 Regular Session
Alabama House Ways and Means General Fund Committee Feb 19th, 2025
Ways and Means General Fund
Transcript Highlights:
- And then the last one is line 149 on page six, replacing it with the agency and Department of Revenue
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
LA
Louisiana 2026 Regular Session
House of Representatives Apr 16th, 2026
Louisiana House Floor Meeting
Bills:
HR159, HR160, HR161, HR162, HR163, HR164, HCR60, HCR61, HCR62, HCR63, HCR64, HR153, HR154, HR155, HR156, HR157, HR158, HCR57, HCR58, HCR59, SB124, SB399, SB441, SB447, SB460, HCR4, HCR47, HB59, HB74, HB159, HB175, HB330, HB364, HB414, HB458, HB525, HB568, HB628, HB786, HB909, HB1008, HB1033, HB1034, HB1041, HB1052, HB1062, HB1070, HB1079, HB1112, HB1118, HB1139, HB1151, HB1154, HB1176, HB1182, HB1196, HB1214, HB1231, HB1241, SB244, HB1, HB2, HB3, HB312, HB313, HB383, HB314, HCR3, HB983, HB1126, HR1, HR17, HCR5, HB27, HB71, HB214, HB225, HB241, HB244, HB306, HB345, HB366, HB446, HB511, HB514, HB655, HB730, HB743, HB1027, HB1037, HB1043, HB1082, HB1091, HB1096, HB1103, HB1167, HB1174, HB1175, HB1230, HB1237, HB1238, HB55, HB385, HB394, HB396, HB406, HB608, HB622, HB676, HB772, HB897, HB1030, HB1035, HB1038, HB1045, HB1049, HB1056, HB1058, HB1059, HB1092, HB1100, HB1117, HB1160, HB1161, HB1162, HB1177, HB1180, HB1189, HB1216, HB1239, HB1240, SB162, SB349, SB350, SB382, SB383, SB127, HB51, HB58, HB140, HB750, HB911, HB982, HB1010, HB151, HB180, HB192, HB193, HB310, HB635, HB690, HB961, HB1003, HB1146, HB864, HB977, HB181, HB31, HB664, HB615, HB901, HR20, HR74, HB9, HB284, HB393, HB459, HB577, HB582, HB605, HB614, HB682, HB733, HB773, HB996, HB1113, HB1234, HB1236
Keywords:
occupational therapy, healthcare, medical professionals, recognition, professional day, property transfer, public records doctrine, bad faith, Louisiana State Law Institute, real estate law, Black Maternal Health Week, maternal health, racial disparities, healthcare access, culturally competent care, Louisiana, community health, motorcycle safety, awareness month, motorcyclists education
MO
Transcript Highlights:
- You're going to follow the International Building Code, which is a standard among... Codes.
- As I said, the International Building Code is a standard, depending on what year.
- Some are up to date, and I believe the International Building Code is sought out, and there's a new code
- As I said, the International Building Code is a standard, depending on what year.
- Some are up to date, and I believe the International Building Code is sought out, and there's a new code
AR
Arkansas 2026 1st Special Session
LEGISLATIVE JOINT AUDITING Mar 13th, 2026
LEGISLATIVE JOINT AUDITING
Transcript Highlights:
- No deficiencies in internal control were identified in the report on internal control.
- with these codes and other proper accounting procedures as noted on the screen.
- No deficiencies in internal control were identified in the report on internal control.
- No deficiencies in internal control were identified in the report on internal control.
- No deficiencies in internal control were identified in the report on internal control.
Summary:
The Legislative Joint Auditing Committee approved the February 13 minutes and then heard several committee reports. The executive committee report noted that audit and special reports were scheduled for presentation, one requested report remained outstanding, and staff was asked to review selected Benton County circuit court case transfers. The committee also received and adopted reports from the counties and municipalities committee, the education committee, and the state agencies committee. Those reports covered delinquent private water and sewer audits, education audit reports, and state agency findings such as duplicate vendor payments, collateral issues, record-keeping problems, and vehicle log deficiencies. In each case, the committee voted to file or adopt the reports, with some reports deferred for follow-up or for officials to appear at a later meeting.
A major portion of the meeting focused on the City of Pine Bluff’s 2024 financial audit. Auditors said the city received a clean opinion overall, but management letter findings identified serious issues in the mayor’s office, Parks and Recreation, and the finance department. The Parks and Recreation finding involved $179,629 in manual receipts that could not be traced to city deposits, missing receipts from several facilities, $48,415 in unallowable purchases, $13,000 in questionable purchases, altered invoices, unapproved vendors, and missing equipment; those matters were referred to the prosecuting attorney, attorney general, Governmental Bonding Board, and Arkansas State Police. The finance finding cited weak cash-receipting and bank-reconciliation procedures and late or missing deposits.
City officials, including the mayor, finance director, and parks director, testified that the problems predated the current administration and said they had taken corrective steps. They described hiring a forensic audit firm, creating or updating standard operating procedures, improving receipting and deposit processes, adding procurement oversight, and moving Parks and Recreation to electronic or system-based receipting. Committee members questioned the officials about oversight, nonprofit relationships, and whether theft or system failures were to blame. After discussion, the committee voted to file the Pine Bluff report. The next meeting was announced for June 4-5, 2026.
FL
Transcript Highlights:
- Take up Tab 2, SPB 7048 by Finance and Tax, relating to the Internal Revenue Code, and Senator Avila,
- code reflects changes made to the Internal Revenue Code during 2025.
- This proposed bill modifies or decouples from the Internal Revenue Code in the following ways.
- ensures that Florida's code reflects changes made to the Internal Revenue Code during 2025.
- This proposed bill modifies or decouples from the Internal Revenue Code in the following ways.
Summary:
The Finance and Tax Committee met with a quorum and considered two Senate proposed bills. The first, SPB 7046, was the Senate tax package. It included changes to Live Local property tax exemptions, charter school distributions from voter-approved property tax levies, limits on special assessments for RV parks, revisions to fiscally constrained county funding and eligibility, a permanent sales tax exemption for small propane tanks, a hunting/fishing/camping sales tax holiday, restrictions on governmental net zero policies, and new voting thresholds for certain local millage actions. Staff estimated the bill would reduce general revenue by about $77 million in FY 2026-27 and about $50 million recurring. An amendment making the charter-school distribution change prospective starting July 1, 2026, was adopted. A late-filed amendment by Senator Gaetz on disability tax exemptions was withdrawn for lack of a fiscal analysis.
The charter school provision drew the most debate. Senator Jones and Senator Bernard raised concerns that expanding eligibility to charter schools authorized through alternate authorizers could reduce funding available to traditional neighborhood public schools and that the effective date did not give districts enough time to plan. Senator Avila argued the change corrected an omission from earlier legislation and ensured public schools, including charter schools, were treated equally. Several speakers supported the fiscally constrained county provisions, while the Florida Association of Counties urged grandfathering for counties that could currently opt out of the Live Local exemption and asked the committee to review language on millage thresholds and net zero provisions. SPB 7046 was ultimately reported favorably as a committee bill by a roll call vote.
The committee then took up SPB 7048, which updates Florida’s conformity to the Internal Revenue Code as of January 1, 2026, and partially decouples from federal changes in the One Big Beautiful Bill Act. The bill addresses federal changes to bonus depreciation, Section 179 expensing, research and experimental expenses, business meals, and business interest deductions, with some provisions phased in or adjusted over time. The Florida Chamber testified in support of continued conformity but expressed concerns about administrative burdens and the bill’s partial decoupling structure. After brief debate, the bill was reported favorably as a committee bill by roll call vote, and the committee then adjourned.
AZ
Transcript Highlights:
- to the taxpayer based on conformity to the Internal Revenue Code unless the legislature decides to enact
- Internal Revenue Code may...
- A reference in Title 43 to the Internal Revenue Code mean, and given the fact there's not, in that scenario
- , that there is no definition for that tax year for the reference of Internal Revenue Code, then there's
- But the statute in Section 43-105 does include a definition of the reference of Internal Revenue Code
Keywords:
public funds, virtual currency, bitcoin, investment, Arizona Strategic Digital Asset Reserve Act, state treasurer, retirement system, state payments, cryptocurrency, Arizona law, payment methods, government transactions, tax lien, property tax lien, real property tax lien, foreclosure, right of redemption, redeem, excess proceeds, county abatement lien
LA
Transcript Highlights:
- House Bill 1107 by Representative Melancon is an act to amend the Code of Criminal Procedure relative
- House Bill 578 by Representative Mike Johnson is an act to amend the Civil Code, Code of Criminal Procedure
- House Bill 578 by Representative Mike Johnson is an act to amend the Civil Code, Code of Criminal Procedure
- House Bill 969 by Representative Wiley is an act to amend title 41532, the Children's Code, the Code
- We also will not have a Revenue and Fiscal Affairs meeting tomorrow.
Bills:
SR107, SCR53, SCR54, SCR55, SCR12, HB167, HB181, HB243, HB316, HB321, HB335, HB492, HB578, HB624, HB708, HB864, HB906, HB968, HB969, HB978, HB985, HB1005, HB1032, HB1077, HB1095, HB1104, HB1118, HB1157, HB1187, HB1189, HB1195, HB1198, HB1220, HB221, HCR58, SB283, SB338, SB488, SB520, HB90, HB127, HB138, HB150, HB201, HB268, HB273, HB285, HB315, HB354, HB355, HB360, HB376, HB445, HB506, HB606, HB649, HB665, HB681, HB721, HB746, HB757, HB781, HB835, HB844, HB857, HB872, HB886, HB889, HB892, HB972, HB982, HB987, HB1037, HB1068, HB1072, HB1078, HB1085, HB1132, HB1137, HB1167, HB1174, HB1232, HB1238, SB68, SB76, SB149, SB191, SB196, SB318, SB162, SB382, SCR33, SCR30, SB112, SB194, SB307, SB341, SB346, SB363, SB495, SB503, SB507, SB509, SB513, SB408, SB131, SB145, SB333, SB464, SB466, SB500, SB35, SB65, SB215, SB228, SB246, SB249, SB268, SB269, SB282, SB296, SB312, SB319, SB323, SB369, SB431, SB474, SB484, SB490, SB492, SB501, HCR14, HB537, HB652, HB653, HB661, HB726, HB756, HB851, HB964, HB966, HB34, HB35, HB48, HB474, HB553, HB758, HB852, HB10, HB16, HB36, HB44, HB46, HB52, HB61, HB78, HB98, HB102, HB124, HB126, HB131, HB135, HB141, HB142, HB164, HB170, HB171, HB179, HB194, HB231, HB245, HB280, HB292, HB294, HB297, HB305, HB336, HB337, HB351, HB436, HB594, HB789, HB956, HB957, HB995, HB1040, HB50, HB117, HB120, HB122, HB139, HB148, HB149, HB185, HB199, HB247, HB271, HB286, HB301, HB358, HB359, HB384, HB413, HB428, HB450, HB462, HB547, HB613, HB631, HB657, HB669, HB675, HB680, HB691, HB712, HB716, HB720, HB723, HB727, HB728, HB735, HB747, HB759, HB825, HB842, HB845, HB846, HB903, HB904, HB907, HB923, HB929, HB941, HB962, HB965, HB1036, HB287, HB370, HB515, HB521, HB570, HB1200, HB119, HB129, HB677, HB850
Keywords:
condolence resolution, memorial resolution, tribute, sympathy, Joel Parker Sr., Louisiana Senate, rodeo, cowboy, horse trainer, stock and rodeo producer, black cowboy, African American history, community recognition, funeral resolution, celebration of life, Lottie Stampede Arena, Easter Sunday Rodeo, ranching, plantation work, faith community
LA
Transcript Highlights:
- House Bill 227 by Representative Ventrella is an act to amend the Code of Civil Procedure and the Code
- House Bill 578 by Representative Mike Johnson is an act to amend the Civil Code, Code of Criminal Procedure
- House Bill 578 by Representative Mike Johnson is an act to amend the Civil Code, Code of Criminal Procedure
- House Bill 969 by Representative Wiley is an act to amend title 41532, the Children's Code, the Code
- We also will not have a Revenue and Fiscal Affairs meeting tomorrow.
Bills:
SR107, SCR53, SCR54, SCR55, SCR12, HB167, HB181, HB243, HB316, HB321, HB335, HB492, HB578, HB624, HB708, HB864, HB906, HB968, HB969, HB978, HB985, HB1005, HB1032, HB1077, HB1095, HB1104, HB1118, HB1157, HB1187, HB1189, HB1195, HB1198, HB1220, HB221, HCR58, SB283, SB338, SB488, SB520, HB90, HB127, HB138, HB150, HB201, HB268, HB273, HB285, HB315, HB354, HB355, HB360, HB376, HB445, HB506, HB606, HB649, HB665, HB681, HB721, HB746, HB757, HB781, HB835, HB844, HB857, HB872, HB886, HB889, HB892, HB972, HB982, HB987, HB1037, HB1068, HB1072, HB1078, HB1085, HB1132, HB1137, HB1167, HB1174, HB1232, HB1238, SB68, SB76, SB149, SB191, SB196, SB318, SB162, SB382, SCR33, SCR30, SB112, SB194, SB307, SB341, SB346, SB363, SB495, SB503, SB507, SB509, SB513, SB408, SB131, SB145, SB333, SB464, SB466, SB500, SB35, SB65, SB215, SB228, SB246, SB249, SB268, SB269, SB282, SB296, SB312, SB319, SB323, SB369, SB431, SB474, SB484, SB490, SB492, SB501, HCR14, HB537, HB652, HB653, HB661, HB726, HB756, HB851, HB964, HB966, HB34, HB35, HB48, HB474, HB553, HB758, HB852, HB10, HB16, HB36, HB44, HB46, HB52, HB61, HB78, HB98, HB102, HB124, HB126, HB131, HB135, HB141, HB142, HB164, HB170, HB171, HB179, HB194, HB231, HB245, HB280, HB292, HB294, HB297, HB305, HB336, HB337, HB351, HB436, HB594, HB789, HB956, HB957, HB995, HB1040, HB50, HB117, HB120, HB122, HB139, HB148, HB149, HB185, HB199, HB247, HB271, HB286, HB301, HB358, HB359, HB384, HB413, HB428, HB450, HB462, HB547, HB613, HB631, HB657, HB669, HB675, HB680, HB691, HB712, HB716, HB720, HB723, HB727, HB728, HB735, HB747, HB759, HB825, HB842, HB845, HB846, HB903, HB904, HB907, HB923, HB929, HB941, HB962, HB965, HB1036, HB287, HB370, HB515, HB521, HB570, HB1200, HB119, HB129, HB677, HB850
Keywords:
condolence resolution, memorial resolution, tribute, sympathy, Joel Parker Sr., Louisiana Senate, rodeo, cowboy, horse trainer, stock and rodeo producer, black cowboy, African American history, community recognition, funeral resolution, celebration of life, Lottie Stampede Arena, Easter Sunday Rodeo, ranching, plantation work, faith community
Summary:
The Senate convened with a quorum, heard a guest minister’s prayer and pledge, and then proceeded through the journal, legislative bureau report, and a large number of bills and resolutions. Several Senate resolutions and concurrent resolutions were introduced or laid over, including measures recognizing individuals and events, commemorating the YMCA’s 175th anniversary, and creating or referring study and memorial resolutions. The House also sent over multiple bills, which were introduced and referred to the appropriate committees, covering topics such as court filings, travel reimbursement, public assistance integrity, pregnancy and baby care data protections, alcohol permits, capital-case intellectual disability procedures, and pharmacy benefit manager transparency.
The chamber then considered House-returned Senate bills. SB 68, a constitutional amendment concerning Louisiana Supreme Court jurisdiction over attorney disciplinary matters, failed to receive the required votes on concurrence after a 24-10 vote, though the author gave notice. SB 76, dealing with child custody modification standards, was concurred in unanimously. SB 149, on general obligation bond bid requirements, had House amendments rejected and was sent to conference. SB 191, concerning ad valorem tax notice procedures, and SB 196, extending the appeal period for tax assessments, were both concurred in. SB 318, on publication of the tax exemption budget and local reporting, was also concurred in unanimously.
The Senate also suspended the rules to recall HB 1017 from the Retirement Committee and recommit it to Judiciary A. During personal privilege remarks, members highlighted Disability Awareness Day, recognized a local award recipient, and provided an update and prayer request for Senator Selders following surgery. The meeting concluded with committee announcements and adjournment to reconvene the following day.
AR
Arkansas 2026 Regular Session
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES Feb 12th, 2026
LEGISLATIVE JOINT AUDITING-COUNTIES AND MUNICIPALITIES
Transcript Highlights:
- The town was in noncompliance with these codes as noted below.
- The town was in noncompliance with these codes as noted below.
- We have implemented the internal controls on that.
- Yes, sir, on page seven, internal revenue looks like you got behind in paying them of what was actually
- and deposits made exceeded total revenues reflected on their records.
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Apr 13th, 2026 at 01:30 pm
Oklahoma Senate Floor Meeting
Transcript Highlights:
- building our borrow capability to against all the threats, we'll also be able to stand on the international
- So, in the international organizations such as the World Health Organization, IOA, Interpol, we are not
- Members of the Revenue and Taxation Committee, we are going to meet in room 230.
Bills:
HB3767, HB3934, HB4199, HB4336, HB2947, HB3834, HB4302, HB4095, HB3287, HB3649, HB4430, HB4431, HB2059, HB3647, HB3986, HB3548, HB3661, HB4346, HB3075, HB4273, HB3391, HB4128, HB3557, HB3239, HB3982, HB2123, HB2979, HB2997, HB3148, HB4108, HB4143, HB4266, HB2053, HB4058, SR30
Keywords:
dentistry, licensing, dental hygiene, foreign-trained dentists, temporary license, public health, emergency response, child care, workforce, pilot program, affordable care, income eligibility, interventional pain management, pain management clinic, chronic pain, acute pain, spinal injections, epidural steroid injection, peripheral nerve block, nerve ablation
HI
Transcript Highlights:
- Kumar is the founder of the Hawaii Gandhi International Institute for Peace, and he laid its foundation
- He further expanded international and national connections as president of the Indian-American Friendship
- He further expanded international and national connections as president of the Indian-American Friendship
- He further expanded international and national connections as president of the Indian-American Friendship
- He further expanded international and national connections as president of the Indian-American Friendship
Bills:
HB9, SB2069, SB2342, SB2861, SB3123, SB2623, SB585, SB2211, SB2446, SB2919, SB2125, SB2116, SB2999, SB2656, SB2001, SB3169
Keywords:
HB9, Hawaii Purple Heart state, Purple Heart, Purple Heart recipients, veterans, military, armed forces, service members, combat wounded, war veterans, military honors, state designation, symbolic legislation, honorary designation, Chapter 5 HRS, Hawaii Revised Statutes, military appreciation, veteran recognition, SB2069, Hawaii housing
HI
Transcript Highlights:
- Vong has begun her public service journey actually here at the Hawaii State Legislature, first as an intern
- Legislature.<00:05:19.680>
First <00:05:19.919>as <00:05:20.080>an <00:05:20.240>intern - First as an intern and Legislature.
- First as an intern and later<00:05:20.960>
as <00:05:21.120>a <00:05:21.280>session<
Bills:
HB9, SB2069, SB2342, SB2861, SB3123, SB2623, SB585, SB2211, SB2446, SB2919, SB2125, SB2116, SB2999, SB2656, SB2001, SB3169
Keywords:
HB9, Hawaii Purple Heart state, Purple Heart, Purple Heart recipients, veterans, military, armed forces, service members, combat wounded, war veterans, military honors, state designation, symbolic legislation, honorary designation, Chapter 5 HRS, Hawaii Revised Statutes, military appreciation, veteran recognition, SB2069, Hawaii housing
HI
Bills:
SB99, SB585, SB2060, SB2069, SB2110, SB2115, SB2152, SB2211, SB2259, SB2315, SB2342, SB2382, SB2442, SB2446, SB2485, SB2544, SB2577, SB2580, SB2861, SB2919, SB3326
Keywords:
SB99, Hawaii, Employees' Retirement System, ERS, retirant, retiree rehiring, reemployment after retirement, retirement benefits, benefit suspension, school resource officer, SRO, public school safety, Department of Law Enforcement, DLE, labor shortage, difficult-to-fill position, teacher shortage, charter school, mentor teacher, vacancy rate
Summary:
The Committee on Ways and Means met for decision-making only and adopted recommendations on a long list of Senate bills, with no oral testimony taken. Early actions included SB 99 to pass unamended, SB 585 to pass with a date correction to 2015, SB 2060 to pass with amendments involving public project lists, legislative approval for fund transfers, and removal of certain appropriations, and SB 2069 to pass with amendments extending a sunset date and requiring transit-oriented development zoning. The committee also advanced several other measures, including SB 2110, SB 215, SB 2259, SB 2382, SB 2442, and SB 2485 unamended, while SB 2152, SB 2315, SB 2446, SB 2919, SB 2577, SB 2580, and SB 2861 were moved with various amendments, mostly date changes, appropriation blanks, or technical clarifications.
A substantial portion of the meeting focused on SB 2211, where Department of Human Services officials explained how the department was covering costs by using restricted funds and shifting Med-QUEST funding, and noted a need for $14 million plus support for $16.5 million in ACA enhanced tax credit subsidies. The chair indicated the bill would move forward with amendments, including blanking the appropriation pending more information on lapses, and the recommendation was adopted. SB 2544 was also amended to remove a specific appropriation and replace it with a blank cap on funds from DUR, and SB 2342 was amended to require projects to be in transit-oriented development zones and to reflect prior committee concurrence.
The most extended debate was on SB 3326, which would address utility restructuring. One senator opposed the bill, arguing it could raise rates, worsen reliability issues, and disrupt an existing utility without a clear plan, especially given island-specific conditions. Supporters argued the bill would separate generation from transmission and distribution, create competition, protect union jobs, and respond to aging infrastructure and financial weakness in the utility sector. After recesses and discussion of the Public Utilities Commission’s role, the chair changed the recommendation from pass unamended to pass with amendments requiring the PUC to conduct a study, provide an interim report before the next session, and a final report the following session. That amended recommendation was adopted, and the meeting then adjourned with no further business.
MN
Transcript Highlights:
- That means our tax system is currently tied to the federal Internal Revenue Code as amended through May
- <00:08:53.519>
revenue <00:08:53.839>code, <00:08:54.320>we're federal uh internal - revenue code, we're federal uh internal revenue code, we're not<00:08:54.640>
going <00:08:54.720 - revenue code date uh in in state law. revenue code date uh in in state law.
- Currently, under the previous version of the Internal Revenue Code, opportunity zones were a temporary
Keywords:
January 6 insurrection, pardon, law enforcement, violent crimes, public safety, justice system, political accountability, Blaine, local sales tax, special tax, restaurant tax, lodging tax, admissions tax, amusement tax, hotel tax, redevelopment, capital improvements, municipal finance, bonding authority, tourism tax
ND
North Dakota 2025-2026 Regular Session
Government Finance Committee Mar 19th, 2026
Transcript Highlights:
- , and you can see the two pieces of code listed there.
- Ask away. ...dictated by North Dakota Century Code.
- , and you can see the two pieces of code listed there.
- , and you can see the two pieces of code listed there.
- Every state has some form of an internal service fund.
Summary:
The Government Finance Committee met with new leadership, approved the December 11 minutes, and received a series of informational updates on the state’s finances and related policy issues. The Office of Management and Budget reported the general fund is tracking very close to forecast, with revenues about $2 million above forecast and an estimated ending balance of about $397 million, higher than previously expected. OMB also reviewed balances in major funds, including the budget stabilization fund, legacy fund, foundation aid stabilization fund, social services fund, and strategic investment and improvements fund, and answered questions about oil tax revenues and fund management.
The Tax Department provided updates on taxable sales and purchases by county and industry, noting Cass County as the largest county by taxable sales and that retail trade remains the largest industry sector. Tax Commissioner Brian Kroshus also discussed the federal One Big Beautiful Bill Act and its estimated effects on North Dakota income tax collections, explaining that the projected revenue impacts are measured against a 2025 baseline and that some provisions are temporary while others are permanent. He also reported that primary residence tax credit applications were running ahead of last year, with more than 154,000 received so far and an expectation of roughly 160,000-plus applications.
The committee also heard fee-study presentations from the Department of Transportation and the Information Technology Department. DOT explained that driver’s license fees cover only about half of program costs and that the shortfall is subsidized by the highway fund, while also noting recent changes such as the blackout plate and motor vehicle excise tax distribution changes. NDIT described its internal service fund model, current billing structure, and possible future changes to simplify invoices and billing frequency. Legislative staff also updated the committee on office space needs in Bismarck-Mandan and on legislative branch space planning, and subcommittees reported progress on fixed-route transit funding and regional jail capacity, including a visit to the Burleigh-Morton detention facility and discussion of future prison bed needs. No formal votes or legislative actions beyond approving the minutes were taken, and the committee adjourned with its next meeting set for June 25.
ND
North Dakota 2026 1st Special Session
Legislative Audit and Fiscal Review Committee Mar 24th, 2026 at 10:00 am
Legislative Audit and Fiscal Review Committee
Transcript Highlights:
- Page 9 contains a summary table of revenue and expenses and a more detailed table of revenue.
- And GASB requires these revenues to be reported as non-operating revenue even though they are used for
- Financial information for revenue-producing buildings by campus, which is required by Century Code, and
- We had one material weakness in internal control.
- And the Century Code is structured that way.
FL
Florida 2025 Regular Session
February 5, 2025 - 12:30 PM
Transcript Highlights:
- The revenue comes in.
- That's where the object code comes in for us. You have an object code and a sub-object code.
- Another big object code is operating expenses. That would be a big code.
- These revenues, the revenues we earn, are statutory revenues and commissions. So most of us...
- These revenues we earn are statutory revenues and commissions.
Summary:
The Intergovernmental Affairs Subcommittee met to review how county budgets are developed and how constitutional officers fit into that process. Davin Suggs of the Florida Association of Counties gave an overview of county budgeting, explaining the statutory framework, the role of property taxes and TRIM notices, the fiscal-year timeline, fund balances and reserves, and the Department of Revenue’s oversight. He emphasized that county budgets include the board’s budget plus the budgets of constitutional officers, and that relationships and communication are critical to resolving budget issues.
A panel of constitutional officers then described their offices’ budget processes and responsibilities: Escambia County Sheriff Chip Simmons discussed law enforcement budgeting and the importance of negotiated agreements with county commissions; Alachua County Property Appraiser Aisha Solomon explained the June 1 budget deadline, valuation methods, and the appeal process for property assessments; Manatee County Clerk and Comptroller Angelina Coleniso outlined the clerk’s court and finance duties, the county-side budget process, and the clerk’s personal liability under section 129.09 for unlawful expenditures; Leon County Supervisor of Elections Mark Early described the cyclical nature of election costs, staffing, equipment, and the impact of turnout and election law changes; and Columbia County Tax Collector Kyle Keene explained that tax collectors’ budgets are reviewed by the Department of Revenue, with fee offices funding themselves through service charges and budget offices relying on county support.
Members asked about personal liability for unlawful spending, conflicts between clerks and county commissions, property valuation and storm damage adjustments, reserve levels, and whether tax collectors can retain excess fees. Responses noted that clerks must refuse illegal expenditures, property appraisers use market-based assessments with VAB and court review available, counties should maintain healthy fund balances for cash flow and emergencies, and tax collectors generally must zero out year-end balances and distribute excess revenues to taxing authorities. The committee took no votes and adjourned after thanking the panelists for their testimony.
HI
Hawaii 2025 Regular Session
PSM-TCA, PSM Public Hearings 03-24-2025
Public Safety and Military Affairs
Transcript Highlights:
- This is urging the International Code Council to extend the time frame between model code updates and
- Um, there are several code publishers besides the International Code Council that are not named in this
- besides the International Code Council besides the International Code Council that<00:37:00.000>
is the international code council, which is the international code council, which is a<00:37:- Brian Mai with the International Code Council.
Summary:
The joint committees heard three resolutions first. STR 32/SR 18 asked the Department of Corrections and Rehabilitation to work with the Department of Transportation to use inmate work furlough programs for state roadway and highway maintenance. Testimony was generally supportive of the intent, but the Correctional System Oversight Commission raised concerns about using work furlough for maintenance and emphasized that participants should be paid at least minimum wage, be able to meet restitution and support obligations, and not have their release timing affected. The measures were later recommended and adopted by both committees with no amendments in the joint portion.
STR 199/SR 179 concerned increased caution regarding foreign infrastructure. There was no public testimony. In decision-making, the committees split the measures: STR 199 was deferred because of a similar measure, while SR 179 was passed with amendments. The amendments were described as clarifying Hawaii’s goals of self-sufficiency, local self-reliance, and self-determination, and encouraging scrutiny by departments and agencies to reduce dependence on imports. STR 231/SR 207, which would direct DOT to install electronic equipment at state airports and harbors to scan for illegal fireworks, drew mixed testimony, including support from the Oahu Filipino Community Council and comments from Matson Navigation. DOT said it supported the intent. The committees adopted amendments to address Matson’s concerns by moving inspections to a place outside the immediate loading and unloading area, and both committees passed the measures as amended.
The Public Safety and Military Affairs committee then took up additional resolutions. STR 113/SR 94, designating Hawaii as a Purple Heart state on August 7, 2025, received no testimony and was not discussed further. STR 204/SR 164, asking the Department of Law Enforcement for information on disposal, detonation, and destruction of explosive fireworks and similar hazardous materials, also drew no testimony in the excerpt. STR 107/SR 88, urging military branches in Hawaii to provide hurricane-resistant shelters for active and retired personnel and families, likewise received no testimony. STR 148/SR 119, supporting construction of a floating dry dock at Pearl Harbor, drew broad support from industry, military, and state economic development representatives. STR 149/SR 120, creating a vegetation management working group to address wildfire risk, received extensive testimony in support and comments, with speakers from DCCA, PUC, Hawaiian Electric, IBW 1260, Hawaiʻi Telecom, and Kamehameha Schools discussing wildfire hazards, responsibility for vegetation near utility infrastructure, and the need to include workers and landowners in the process. STR 126/SR 105, calling for an incremental reduction in the number of inmates housed in private out-of-state facilities, prompted a lengthy discussion with DCR. The director said Hawaii’s out-of-state incarceration is driven by overcrowding and security needs, not a quota, described the per-person-per-day cost of CoreCivic housing, noted that Hawaii pays about $96 per inmate per day out of state versus about $37 in-state, and said the department is working on a master plan and future facility needs. The committee also discussed the need for a new prison and possibly a new jail. The excerpt ends with the committee still in discussion, without showing a final vote on STR 126/SR 105.
MN
Minnesota 2025-2026 Regular Session
Tax Expenditure Review Commission annual report 2/26/26
Minnesota House Floor Meeting
Transcript Highlights:
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revenue. - Um and so the department of revenue.
- So, collectively, the Minnesota Department of Revenue estimated the total amount of foregone revenue
- So, collectively, the Minnesota Department of Revenue estimated the total amount of foregone revenue
- So, collectively, the Minnesota Department of Revenue estimated the total amount of foregone revenue