Video & Transcript Research : 'Tax Code 25.025'

Page 8 of 500
TX
Transcript Highlights:
  • while ensuring that no tax revenue is lost in the process.
  • Chairman. on supervising and continuing to improve the property tax system.
  • Association and for my company, Metro Code.
  • Galveston's building codes are stricter.
  • Local jurisdictions enforce more than general state codes.
TX

Texas 89th Regular

Local Government (Part II) May 26th, 2025

Local Government

Summary: The Senate Local Government Committee briefly convened and then immediately moved to recess. Senator Paxton made a motion to recess subject to the call of the chair, which was accepted. No bills, testimony, or substantive policy issues were discussed during the meeting. With no other business before the committee, it stood in recess subject to the call of the chair.
TX

Texas 89th Regular

Local Government (Part I) May 26th, 2025

Local Government

Transcript Highlights:
  • SUDs cannot issue property taxes because they do not and cannot collect taxes.
  • Any sales tax?
  • Any sales tax? Sales tax?
  • I didn't get that far into it, but any sales tax it could levy a sales tax.
  • All right, you've got a hotel definition under the tax code.
Summary: The committee heard and discussed several local-government-related bills, mostly with committee substitutes. House Bill 2731 would let certain border counties regulate roadside vendors selling live animals in unincorporated areas and along public rights-of-way; the substitute narrowed the bill to live animal sales only and excluded livestock and other roadside commerce. House Bill 3483 would streamline TCEQ review of special utility district revenue bonds by removing tax-bond requirements that do not apply to SUDs. House Bill 4308 would create a county industrial development district framework, limited in the substitute to certain counties including Fort Bend County, to help finance industrial sites and related infrastructure. House Bill 5663 would create a Wood County Hospital District memory-care-focused district with no taxing power, intended to help pursue grants and other funding for a new facility. House Bill 4582 addressed attainable housing in Dallas and Tarrant counties, allowing local reimbursement tools for developers under a uniform, optional framework. House Bill 5509 would let municipalities suspend or revoke a hotel’s certificate of occupancy if law enforcement and a criminal court both find probable cause of human trafficking, with the substitute adding due-process protections. House Bill 1532 created a Lake Houston dredging and maintenance district funded by revenue from dredged material sales and revenue bonds, with no taxing authority or eminent domain. House Bill 23, heard as pending business, would revise the process for local governments to rescind development documents and adjust third-party reviewer liability and eligibility rules. House Bill 4580, concerning property tax exemptions for charitable organizations such as the Houston Rodeo, was amended to remove language about exempting revenue from property use and instead focus on land used for agricultural, youth, and educational support. Public testimony was generally supportive on the bills heard, with witnesses including county officials, utility and water association representatives, hotel industry representatives, and housing developers. Several speakers emphasized the need for faster financing or permitting tools, flood mitigation, housing affordability, anti-trafficking enforcement, or local economic development. Some members raised concerns about scope, precedent, consultation with affected senators, and due process, particularly on House Bill 4582 and House Bill 5509, but the committee largely accepted the committee substitutes as improvements. No public testimony was offered on several bills, and most measures were left pending before later being voted out. The committee took recorded votes on multiple pending bills and reported them favorably, often with committee substitutes adopted in lieu of the filed versions. House Bills 1532, 2731, 3483, 5509, 5663, and 4580 were reported out, with 1532 and 5663 passing unanimously and 3483, 2731, and 5509 also receiving favorable votes despite one present-not-voting on 3483. House Bill 23 and House Bill 4582 were left pending subject to call of the chair. The committee then recessed until adjournment or later.
OK

Oklahoma 2026 Regular Session

Revenue and Taxation Apr 13th, 2026 at 02:00 pm

Revenue and Taxation

Transcript Highlights:
  • Does that mean that the Oklahoma Tax Commission will have access to the Texas Tax Commission's data for
  • exempt in Texas, and that's they would wind up on our database with our tax code too or our tax cards
  • sales tax.
  • It's not the loss of tax revenue. I don't look at it as a loss of sales tax revenue...
  • They Receive quite a bit of tax dollars to do this.
TX

Texas 89th Regular

Public Education Mar 18th, 2025

Public Education

Transcript Highlights:
  • Decisions like taxing us more every year through artificial intelligence.
  • I don't have that section of the code in front of me. I will go look at that.
  • We've learned about what can happen here, and I think that our schools have codes of conduct.
  • After a hearing for the student yes, I would be required it under education code.
  • Texas Education Code 38.351 is positive behavioral intervention.
TX

Texas 89th Regular

Local Government (Part II) Mar 31st, 2025

Local Government

Transcript Highlights:
  • And there's some confusion in some taxing units because they merged the penalty into the amount of tax
  • Then the tax department looks at it and says, oh, that's not what my tax bill should be because they
  • It is what the certified mail is costing the taxing unit that comes out of the penalty they collect,
  • The Texas Education Code currently places limited restrictions on such misconduct. severance pay for
  • Therefore, we can reduce the taxes. This bill does it. It's a reasonable analytical approach.
Summary: The meeting of the Senate Committee on Local Government was marked by significant discussions on multiple bills aimed at enhancing governance and protecting taxpayer interests. Among the notable legislations was SB1951, where Senator Paxton emphasized reforms to reduce erroneous penalty notices imposed by appraisal districts, eliminating the financial incentive for such penalties. The session concluded with public testimonies that highlighted the importance of transparency and accountability in taxpayer dealings. Additionally, Senator Middleton presented SB1504 and SB2237, focusing on the operational frameworks of local authorities and executive severance payments, respectively, both of which sparked considerable debate among committee members.
NM

New Mexico 2026 Regular Session

Senate - Finance Feb 4th, 2026 at 10:04 am

Senate Finance

Transcript Highlights:
  • There is a provider tax that is paid by hospitals. And through that tax, we...
  • Chair, Senators, so the taxes continue to get paid to all the taxing authorities as they were originally
  • So the argument for, I think, the taxing authorities is you will receive a very large tax increase when
  • Redeemable, or is this just a straight tax credit to income on income tax?
  • Senator, yes, this is now a refundable tax credit for those that don't have tax liability.
Bills: SB101, SB58, SB55
TX

Texas 89th 2nd C.S.

Finance Aug 15th, 2025

Finance

Transcript Highlights:
  • It simply reduces the rollback rate, a.k.a. now the voter-approved tax rate, for taxing jurisdictions
  • It simply reduces the rollback rate, a.k.a. now the voter-approved tax rate, for taxing jurisdictions
Bills: SB2, SB3, SB5, SB9, SB10, SB14, SB16, SB34, SB18
Summary: The Senate Committee on Finance met in the second special session and considered a series of bills, mostly related to flood response, water infrastructure, taxation, school accountability, property fraud, and legislative procedure. Senator Zaffirini presented SB 18 on TCEQ permit exemptions for certain erosion, floodwater, and sediment control dams or reservoirs; Senator Perry presented SB 2 on flood relief preparedness, SB 14 on credit impact fees and water supply/conservation incentives, and SB 5 on Hill Country relief funding; Senator Bettencourt presented SB 3 on early warning flood sirens, SB 9 on replacing STAAR with three annual tests and strengthening A-F accountability, and SB 10 on lowering the rollback tax rate from 3.5% to 2.5%; Senator West presented SB 16 on property transaction ID requirements and new real property theft/fraud offenses; and Chair Huffman laid out SB 34, which changes legislative witness immunity rules from transactional immunity to testimonial immunity consistent with federal law. The committee also heard brief explanations that several bills were the same as versions previously passed by the Senate or committee, and there was limited public testimony, with no witnesses on most bills and only position cards on SB 16. Senator West raised a concern on SB 10 about a possible carve-out for police pay raises, but Senator Bettencourt said no change would be made at that time. For SB 34, Chair Huffman explained the bill would still allow compelled testimony before the legislature but would no longer provide blanket immunity, while preserving the right to counsel. The committee voted favorably on all bills considered. SB 18, SB 2, SB 14, SB 3, SB 16, SB 5, and SB 34 were reported out unanimously or near-unanimously, while SB 9 passed 10-1 and SB 10 passed 8-3. At the end of the meeting, Senator West requested to be shown voting nay on SB 9, and the chair granted unanimous consent. The committee then recessed subject to the call of the chair.
TX

Texas 89th Regular

S/C on Property Tax Appraisals Apr 17th, 2025

S/C on Property Tax Appraisals

Transcript Highlights:
  • Under the current section 2518 C of the tax code any tax unit including a school district can already
  • HB 4744 changes the tax code.
  • . under the tax code.
  • The first two have been in the tax code for decades. decades.
  • I studied the Texas property tax code.
TX
Transcript Highlights:
  • It simply reduces the rollback rate, also known as the voter-approved tax rate, for...
  • We're taxing jurisdictions, primarily cities and counties, from three and a half to two and a half.
AZ

Arizona 2026 Regular Session

02/04/2026 - House Ways & Means

Ways & Means

Transcript Highlights:
  • It includes no tax on tips, no tax on overtime. It includes no tax on tips, no tax on overtime.
  • This bill applies the Trump tax cuts to Arizona's tax code and saves taxpayers $440 million.
  • Well, the only reason that worked out well was you conformed completely to the 2018 tax code.
  • applying the Trump tax cuts to the Arizona tax code, that tax cut has already been instructed and directed
  • It applies the Trump tax cuts to the Arizona tax code, and we should do that.
Summary: The committee first heard House Bill 2785, a tax conformity measure that would update Arizona statutes to conform to the Internal Revenue Code as of January 1, 2026, including retroactive provisions for tax year 2025. The sponsor and supporters said the bill would align state law with tax forms already issued by the Department of Revenue, provide certainty to filers, and deliver about $440 million in tax relief through provisions such as no tax on tips and overtime, a larger standard deduction, and a $6,000 senior deduction. Opponents argued the bill would significantly reduce state revenue, disproportionately benefit higher-income taxpayers, and should be considered alongside a broader budget plan. After debate and an amendment addressing retroactivity and foreign dividends, the committee approved HB 2785 on a 5-4 vote. The committee then took up several Arizona State Retirement System and education savings bills. HB 2089 clarified the health insurance premium benefit subsidy for retirees and passed unanimously. HB 2090 changed the disability determination period for long-term disability benefits from 24 months within a five-year period to a straight 24-month period and passed 8-1. HB 2092 allowed employees over age 65 to waive ARS participation within 30 days of becoming eligible and also passed 8-1. HB 2477 conformed Arizona’s 529 education savings plan to federal law, including expanded uses and a permanent rollover to ABLE accounts and Roth IRAs; testimony supported the cleanup and simplification, but some members raised concerns about the Roth rollover and possible use of transferred ESA funds. HB 2477 passed 5-3 with one present vote, and the committee then adjourned.
TX

Texas 89th Regular

Energy Resources Mar 24th, 2025

Energy Resources

Transcript Highlights:
  • GDP and generates more than $11 billion in state, local, and federal tax and royalty payments.
  • House Bill 1971 amends Water Code Section 27.037 to specify that the owners of closed-loop geothermal
  • We were involved in 1993 when Chapter 122 of the Natural Resources Code was first enacted.
  • It's just based off the definition that's currently in the code and has been in the code since 2013.
  • That code section does not pick up all water that is on premise.
TX
Transcript Highlights:
  • SUDs cannot issue property taxes because they do not... ...cannot collect taxes.
  • And so the TCEQ process is geared more for taxing revenue bonds like property taxes.
  • an ad valorem tax.
  • I didn't get that far. into it, but any sales tax... it could levy a sales tax.
  • You've got a hotel definition under the tax code.