Video & Transcript : 'ad valorem tax' :

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AZ

Arizona 2026 Regular Session

02/12/2026 - Senate Floor Session

Arizona Senate Floor Meeting

Transcript Highlights:
  • Senate Bill 1083, an act amending title 33, Chapter 9, Article 3, Arizona Revised Statutes, by adding
  • section 33-1261.01 and amending title 33, Chapter 16, Article 1, Arizona Revised Statutes, by adding
  • Tax cuts for private jets, tax cuts for big corporations.
  • And this year, new for us, tax cuts for mansions.
  • tax cuts for big corporations, and this year, new for us, tax cuts for mansions.
Summary: The Senate opened with prayer and the Pledge of Allegiance, recorded attendance, and approved the prior journal. Members then recognized several guests and honored the Maryvale High School basketball program and Maryvale Gifted and Talented Micro School with legislative proclamations, including a designation of February 12, 2026 as the Day of the Gifted Child and Student of Arizona. Senators also marked Arizona’s statehood anniversary and held a moment of silence for Emily Pike, with remarks calling for continued attention to missing and murdered Indigenous people and for changes to the turquoise alert law. The chamber then moved into Committee of the Whole and third reading votes. Senate Bill 1107, relating to peace officer certification pathways, was amended and passed 27-2. Senate Bill 1032, appropriating money to the Corrections Oversight Fund, passed 29-0 after supportive explanations from senators. Senate Bill 1029 on campaign contributions and expenses passed 29-0, SB 1083 on condominiums and planned communities passed 29-0, SB 1252 on assignment for benefit of creditors passed 29-0, and SB 1259 on campaigns passed 29-0. SB 1198, relating to the Arizona Beef Council, drew debate over industry promotion and use of checkoff dollars and passed 23-6. Senate Bill 1020, relating to special plates, was reconsidered after a motion by Senator Bolick and then passed again on reconsideration 25-4. The Senate also adopted the Committee of the Whole report, transmitted passed bills to the House, and agreed to a House request to return SBs 1333 and 1368 for reconsideration. Committee meeting announcements were made for the following Monday, and the Senate adjourned until February 16, 2026.
MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 2/26/26

Taxes

Transcript Highlights:
  • Overall, the LBO found that these three tax credits reduce the regressivity of sales tax and use tax,
  • c> regressivity of sales tax and use tax regressivity of sales tax and use tax therefore<00:18:47.760
  • </c><00:29:57.919><c> do</c><00:29:58.080><c> they</c> tax federal taxes is how do they tax federal taxes
  • Uh so tax uh tax expenditures.
  • In the case of the tax of this tax expenditure, it's worth noting that reducing the tax rate would not
Committee: House Taxes
AZ

Arizona 2026 Regular Session

02/10/2026 - House Floor Session

Arizona House Floor Meeting

Transcript Highlights:
  • Arizona tax code.
  • Governor Hobbs is looking to cut taxes for the middle class, cut taxes for seniors, eliminate taxes on
  • the tax year.
  • This bill includes no taxes on tips, no tax on overtime.
  • This applies the Trump tax cuts to the Arizona tax code.
Summary: The House convened with prayer, the Pledge of Allegiance, guest introductions, and a proclamation recognizing February 2026 as American Heart Month, with Representative Willoughby emphasizing CPR and AED readiness. Members also welcomed students and guests from Wilcox Christian School, the Arizona State Fair Association, and other visitors. The chamber then handled routine business including attendance, journal approval, committee assignments, and first and second readings of numerous bills. The Committee of the Whole considered several measures, including HB 2016, HB 2133, HB 2223, HB 2459, HB 2501, and HB 2785. Most received do-pass recommendations after brief explanations and amendments. HB 2785, a major tax conformity bill, drew the most debate: supporters said it would align Arizona law with federal tax changes, prevent taxpayers from having to amend returns, and provide certainty during filing season, while opponents argued it would create a large revenue loss and benefit corporations and the wealthy without a clear funding plan. The committee adopted the Ways and Means amendment to HB 2785 by a 31-22 division vote, and the bill ultimately received a do-pass recommendation. Back on the floor, the House adopted the Committee of the Whole report and sent HB 2016, HB 2133, HB 2123, HB 2459, HB 2501, and HB 2785 to engrossing. In third reading, HB 2029, HB 2120, HB 2126, and HB 2131 passed, while HB 2045 failed on a 19-36 vote and then failed again on a reconsideration motion by 25-27. Members then made several personal privilege remarks about legislative process, representation, and Black History Month, and the House adjourned until the following Wednesday afternoon.
CO

Colorado 2026 Regular Session

Colorado Senate 2026 Legislative Day 118 Part 2 May 12th, 2026

Colorado Senate Floor Meeting

Transcript Highlights:
  • This is a tax increase.
  • And this bill imposes a brand new sales tax on downloaded software and channels... tax on downloaded
  • This was a... from the sales tax.
  • This was a recognition that taxing digital goods the same way that we tax a toaster from Target or a
  • to tax it also.
MN

Minnesota 2025-2026 Regular Session

Committee on Taxes - 04/09/25

Taxes

Transcript Highlights:
  • things like data collection and ad sales that aren't taxed, there's an implicit tax on all of the other
  • things like data collection and ad sales that aren't taxed, there's an implicit tax on all of the other
  • things like data collection and ad sales that aren't taxed, there's an implicit tax on all of the other
  • Also, Maryland's digital ads tax is continuing with no final resolution.
  • And we took an $18 billion surplus, added another $10 billion in taxes and fees, and we blew right through
Committee: Senate Taxes
LA

Louisiana 2026 Regular Session

House and Governmental Affairs Apr 8th, 2026

House and Governmental Affairs

Transcript Highlights:
  • So they tax-based, they can't base it on their taxes. Taxes are what happened last year.
  • So they tax-based, they can't base it on their taxes. Taxes are what happened last year.
  • You're starting with a tax file.
  • Taxes are—what happens if you don't pay your taxes? You're going to get arrested.
  • the ones paying for the ad.
Bills: HB88 , HB181 , HB210 , HB250 , HB486 , HB529 , HB544 , HB639 , HB996 , HB1036 , HB1071 , HB1113
NH

New Hampshire 2026 Regular Session

House Executive Departments and Administration (01/15/2026)

Executive Departments and Administration

Transcript Highlights:
  • ><c> taxes.
  • ,</c> profits tax and business enterprise tax, profits tax and business enterprise tax, which<01:56:53.119
  • </c> local property taxes. local property taxes.
  • So I think an income tax, a sales tax, a statewide property tax.
  • statewide income tax, a sales tax, a statewide property<02:18:38.719><c> tax.
MO

Missouri 2026 Regular Session

2026 Legislative Session - Day Seventy - Thursday, May 14 - Morning Session

Missouri House Floor Meeting

Transcript Highlights:
  • We've added a couple of pieces.
  • The proposal is The proposal is a mixture of deregulation, tax cuts, tax deferrals, and tax incentives
  • and the bad tax credits.
  • Every tax credit's wonderful, whether it's an eco-devo tax credit, whether it's a social tax credit.
  • We want the best tax credits. Let's compete. Let's see who's got the best tax credits.
AZ

Arizona 2026 Regular Session

04/13/2026 - Senate Floor Session

Arizona Senate Floor Meeting

Transcript Highlights:
  • So a business may have paid their sales tax late or didn't file at all because they had no liability,
  • And if you do file late, even if you owe no sales tax, it's a $25 fine. I rise to explain my vote.
  • And if you do file late, even if you owe no sales tax, it's a $25 fine.
  • Even if you owe no sales tax, it's a $25 fine. So this bill came about.
  • And we were left only with income tax, saying that if you fail to file your income tax, you would not
CA
Transcript Highlights:
  • The administration anticipates the MCO tax would have a per member per month tax rate of $8.85.
  • Sized MCO tax.
  • The digital sales tax is a direct increase on taxes on Californians, and then the MCO tax.
  • Taxes post-2025. This is a new increase. This is a renewal of our existing MCO tax.
  • Is it just going to be ads? Is it just going to be ads we're going to be looking at?
WA

Washington 2025-2026 Regular Session

Senate Housing Sep 16th, 2025

Transcript Highlights:
  • What it does is reduce a property tax bill with a tax abatement, and the remaining taxes owed constitute
  • the payment in lieu of taxes.
  • So we don't abate the current taxes collected on the property. claim a partial tax abatement.
  • Their tax liability under our kind of tax code is $223,000.
  • the pre-development taxes.
Summary: The Senate Housing Committee heard presentations on a range of housing finance, permitting, and affordability tools. Chattanooga described its affordable housing PILOT program, which uses a per-unit property tax abatement tied to the rent loss from providing affordable units, with a 15-year term and annual compliance monitoring. Committee members asked about the program’s structure, whether it had been used elsewhere, and who was participating; the presenter said the first mixed-income project would bring 278 units with 42 affordable units and that the model was attracting private market-rate developers. Shoreline then described its MFTE and inclusionary zoning approach, emphasizing that longer tax exemption periods and station-area zoning changes had helped spur development, with most current pipeline projects concentrated near light rail stations. The committee also heard from the Municipal Research Services Center and the Department of Commerce on tax increment financing, proportional impact fees, and permit timelines. Commerce explained that TIF can fund public improvements such as roads, utilities, broadband, and some affordable housing or child care facilities, while proportional impact fee guidance is intended to help jurisdictions charge fees more closely aligned with actual project impacts. On permit timelines, Commerce presented its first annual report under recent law changes, using 2024 as a baseline year and noting that reported timelines were generally longer than statutory goals; members asked about outliers, paper versus electronic processing, and whether back-and-forth between applicants and staff was driving delays. Commerce said it would follow up with more data, including on CHIP funding and permit reform practices. Several local governments then shared permitting process improvements. Auburn reported relatively short review cycles and described its move to fully electronic permitting, internal performance standards, and a stock plan program that speeds review for repeated home designs. Bellevue described an AI permitting pilot with a local startup to help with pre-application questions, document triage, and plan review, aiming to reduce incomplete applications and revision cycles. Seattle presented a pilot for accessory dwelling unit co-development in which a mission-driven partner would help homeowners split lots, finance, build, and manage ADUs, with the homeowner eventually buying out the partner and retaining ownership; committee members asked about rent setting, management fees, and default risk, and staff said they would follow up. The committee also heard brief overviews of community land trusts and limited equity cooperatives as permanent affordability models, with presenters urging continued state and local funding support and policy recognition for these approaches.
AZ
Transcript Highlights:
  • You are only going to be covered in short by what is on those tax rolls.
  • on an improvement for the current tax year or any prior tax year in which the improvement existed, and
  • A Roth IRA is a tax-deferred, tax-free, post-payment-of-tax way to grow assets. ...post-payment-of-tax
  • It would be moving tax-free education dollars into a tax-free retirement account.
  • The Department of Defense asked for adding military family members to this commission.
NM

New Mexico 2025 Regular Session

IC - New Mexico Finance Authority Oversight Aug 11th, 2025

New Mexico Finance Authority Oversight Committee

Transcript Highlights:
  • So we set aside a portion of the governmental gross receipts tax, the 5% tax that's levied on the service
  • But it was profoundly based on the governmental gross receipts tax.
  • Housing was added as a qualified use, and non-profit housing developers were added as a qualified entity
  • And there's actual tax code, so...
  • So we added that to the bill in 2024.
AZ

Arizona 2026 Regular Session

03/03/2026 - House Floor Session

Arizona House Floor Meeting

Transcript Highlights:
  • SB 1294, property tax assessment. SB 1308, foreign adversary fraud office.
  • It’s noted by ADE and the performance evaluation.
  • So only the county superintendent or ADE can provide the training.
  • It soothes my conscience somewhat—my conscience that hates voting for tax credits—that this tax credit
  • tax for decades here in Arizona.
Summary: The House opened with prayer, the Pledge of Allegiance, approval of the prior journal, and a series of guest introductions, including the day’s Doctor of the Day and many school board members and students visiting for Arizona School Board Association Advocacy Day. Members repeatedly highlighted concerns about school facilities funding and welcomed local education leaders from across the state. The chamber then moved through attendance, committee assignments, and a large number of Senate and House bill readings and referrals. A major portion of the day was spent in Committee of the Whole considering numerous bills and amendments. Among the most notable was SCR 1054, a memorial resolution honoring former Arizona Attorney General Mark Brnovich, which was unanimously adopted after remarks praising his public service and consumer-protection work. The House also considered HB 2728 on Department of Economic Security continuation and policy changes; after divided-question debate and a recorded division vote, the amended bill received a do-pass recommendation by 32-25. Other bills receiving do-pass recommendations in committee included measures on school safety center funding and governance (HB 2142), school board training (HB 2379), HOA disclosure reforms (HB 2397), credit freezes for foster youth (HB 2321), and several health and human services and judiciary measures. The House then took up third-reading votes on several bills. HB 2053, appropriating money to the Department of Water Resources, passed 32-24; HB 2175, on sentencing, failed 25-31; HB 2327, on records confidentiality, passed 54-2; HB 2416, appropriating money to the Department of Public Safety, passed 33-23 after debate over immigration enforcement funding; HB 2492, relating to urban growth boundaries and initiative/referendum effects, failed 27-29; and HB 2805, making school board races partisan, passed 31-25 despite strong opposition from members who argued school boards should remain nonpartisan. The transcript ends with the House continuing through additional business and votes.
MA

Massachusetts 2025-2026 Regular Session

Special Joint Committee on Initiative Petitions Mar 30th, 2026

Special Joint Committee on Initiative Petitions

Transcript Highlights:
  • revenue, and income tax, non-surtax income tax, comprises 60% of our income taxes, right?
  • And income tax, non-surtax income tax, comprises 60% of our income taxes, right?
  • Whether it's corporate tax, unemployment taxes, tax liability, and taxes are a major and directly comparable
  • It generates revenue in other ways through sales tax, meals tax, gas tax, rooms tax, and more.
  • The Tax Foundation places Massachusetts as number 43 for tax competitiveness, 45 for UI taxes, and 48
Bills: H5006 , H5007
Summary: The Special Joint Committee on Initiative Petitions held a public hearing on two proposed ballot initiatives: one to reduce the state personal income tax rate from 5% to 4% over three years, and another to revise the state tax collection cap law (62F) so the cap would be based on the prior year’s actual collections plus wage-and-salary growth and would include surtax revenue. Committee chairs outlined the hearing process and noted that the measures would need additional signatures to qualify for the 2026 ballot if not enacted by the legislature. The committee’s expert witness, Doug Howgate of the Massachusetts Taxpayer Foundation, said the income tax proposal would lower the base rate in stages beginning in 2027 and would ultimately reduce state income tax collections by about $5.4 billion annually when fully implemented. He estimated savings would vary by income level, from a few hundred dollars for lower- and middle-income households to about $10,700 for taxpayers at the surtax threshold. He argued the proposal would improve tax competitiveness but would also require major budget adjustments, likely including reserve use, spending cuts, and possibly new revenue measures; he cited prior downturns and said the state’s rainy day fund is stronger than in past recessions, though spending growth and health care costs remain concerns. On the 62F proposal, he said rebasing the cap to prior-year collections would make refunds more likely, with modeled refunds totaling about $7.9 billion without the surtax and $10.1 billion with it over the last decade, and warned it could reduce stabilization fund deposits and constrain recovery after recessions. Proponents of both petitions, including representatives from Taxpayers for an Affordable Massachusetts, NFIB, Pioneer Institute, and the Mass Opportunity Alliance, argued that Massachusetts faces an affordability and competitiveness crisis and that lower taxes would help families, small businesses, job creation, and outmigration. They said the income tax cut would put about $1,300 a year back into the hands of average families, help pass-through businesses reinvest, and improve the state’s ability to compete with lower-tax states such as North Carolina. Their economist, Rebecca Paxton, presented a model projecting average annual revenue losses of about $680 million during the phase-in and a total net income tax revenue impact of $2 billion to $2.2 billion, while saying long-term revenue growth would be stronger after implementation. The hearing ended with committee questions and a brief dispute over a planned voter testimonial video, which the chairs said was not appropriate for the hearing at that point.
MN

Minnesota 2025-2026 Regular Session

House Transportation Finance and Policy Committee 2/17/25

Transportation Finance and Policy

Transcript Highlights:
  • He added that the $75 fee is reasonable compared to gas tax paid per vehicle, but EVs are an increasing
  • He added that he does not like fees or taxes regardless of who is paying them, and said his constituents
  • </c> doesn't really like fun fees or taxes doesn't really like fun fees or taxes regardless<00:26:38.880
  • </c> still be against your 0 75% sales tax still be against your 0 75% sales tax for<00:26:51.640><c>
  • > collected into the highway user tax collected into the highway user tax distribution<01:18:10.520><
Bills: HF198 , HF269 , HF185 , HF303 , HF305 , HF189
HI
Transcript Highlights:
  • </c><00:15:01.160><c> Foundation</c> um let's see we have uh tax Foundation um let's see we have uh tax
  • So the maximum tax credit is $1.5 million annually, so 1,500 tax credits.
  • </c> there just to clarify that this tax there just to clarify that this tax credit<00:18:04.760><c>
  • Mahalo. behalf of TW ma for the tax Foundation behalf of TW ma for the tax Foundation of<00:24:00.440
  • rates decline so does tax revenue while the<00:28:56.120><c> previous</c><00:28:56.519><c> tax</c><00
Committee: House Health
Summary: The House Health Committee held its first hearing of 2025, with Chair Greg Takayama and Vice Chair Representative Leoy opening the meeting and outlining housekeeping rules, including a two-minute limit for testifiers and Zoom etiquette. The committee first heard HB 303 on health care preceptors. The Department of Health, Department of Taxation, University of Hawaiʻi, Hawaii State Center for Nursing, and several health care organizations supported the bill, saying the existing preceptor tax credit program has been successful and that expanding eligibility to additional professions and students would help address workforce shortages. In response to questions, the Department of Health said the annual tax credit cap is $1.5 million, about 650 to 670 credits are currently used each year, and the bill applies only to unpaid preceptors. The committee then moved on to HB 441, which would raise cigarette taxes. The Attorney General, Department of Health, University of Hawaiʻi Cancer Center, Hawaii Public Health Institute, American Cancer Society Cancer Action Network, and others supported the measure as a way to reduce smoking, especially among youth, and to support tobacco control and cancer-related programs. Opponents, including the Taxpayers Protection Alliance and the Cigar Association of Hawaii, argued the tax is regressive and unreliable as a revenue source. The Department of Health noted the last cigarette tax increase was in 2011, and one witness urged a larger increase than proposed. No vote was taken on either bill in the portion of the hearing provided. The committee also heard HB 557 on telehealth. The Department of Health supported the bill so long as it did not displace executive budget priorities, and the Hawaii State Health Planning and Development Agency and Hawaii Primary Care Association supported it. HPCA said the bill would conform state insurance law to recent Medicare changes expanding audio-only telehealth coverage beyond mental health services, and it emphasized access for rural residents, kupuna, and people with disabilities. HMSA opposed the bill as written, saying it strayed from the intent of Act 107 and that audio-only telehealth should remain limited because of quality-of-care concerns, though it supported continued access and asked for a different amendment approach. A telehealth provider also testified that payment disparities limit provider expansion and that audio-only access remains important for patients with serious illness. The hearing ended in the excerpt before any committee action or vote on HB 557.
NH

New Hampshire 2025 Regular Session

House Municipal and County Government (02/27/2025)

Municipal and County Government

Transcript Highlights:
  • tax that tax cap affecting budgets with tax that tax cap and<00:41:52.599><c> calculating</c><00:41:
  • </c> impact tax impact why isn't it tax impact tax impact why isn't it tax increase<02:17:06.399><c>
  • Not all tax impacts create an increase in tax impact.
  • c> it'll impact your taxes um not all tax it'll impact your taxes um not all tax impacts<02:22:18.040
  • /c> would go on the tax bill um and tax would go on the tax bill um and tax bills<02:47:48.319><c> are
MO

Missouri 2026 Regular Session

2026 Legislative Session - Day Thirty Nine - Monday, March 23

Missouri House Floor Meeting

Transcript Highlights:
  • No, I think if we were adding time... I think if we were adding time, that would be one thing.
  • And so that's added here.
  • It's a mixture of deregulation, tax cuts, tax abatements, tax deferrals, and tax incentives to lure massive
  • There's tax cuts and tax abatements, but there's no specific tax cut to the budget.
  • Well, we give tax credits.
CA

California 2025-2026 Regular Session

Assembly Revenue and Taxation Committee Jan 12th, 2026

Revenue and Taxation

Transcript Highlights:
  • Like other similarly functioning gross receipts taxes on business inputs, this tax will increase operating
  • taxes on electronic commerce, as the tax is on digital advertising, not all advertising.
  • So the Maryland advertising tax imposes a tax on annual gross revenue derived from digital advertising
  • And the tax rates range from 2.5% to 10%. It's a broad form of tax.
  • Nobody likes taxes. Everybody hates taxes.