Video & Transcript Research : 'internal revenue code'
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WV
West Virginia 2026 Regular Session
WV Senate Government Organization Committee in Session Mar 10th, 2026 at 09:03 am
Government Organization
Transcript Highlights:
- Each deals with several of the same code sections, the language of the bills such that all three are
- Current code provides that no provision of the code can be construed to require the disclosure of standards
- There are churches that own more land than is listed in this code provision. Thank you, counsel.
- This bill amends one section of code, 20-2-42, makes some minor code citation format updates, and adds
- a cross-reference to another code section.
TX
Transcript Highlights:
- Pinsky had internal organizational discussions that took into account the type of course needed, the
- Uh, events that generate economic activity, tourism, revenue, uh, at both local and at the state level
- I do plan on offering a committee substitute for this bill that adds a geographical boundary and code
- event, bringing in jobs, tourism, and tax revenue.
- It attracts international tourism and it generates incremental tax revenues. Uh, as Ms.
NM
New Mexico 2025 Regular Session
IC - Water and Natural Resources Aug 18th, 2025
Water & Natural Resources Committee
Transcript Highlights:
- The bar shows our total revenue over the last three years.
- Interns must be paid at least minimum wage.
- Interns are evaluated at the end of the internship.
- Building codes and infrastructure mandates.
- IBC and IECC codes are not suitable for agricultural builds.
NM
Transcript Highlights:
- This is the House Taxation Revenue Committee substitute for House Bill 19.
- Double Eagle, although they don't do air freight, they don't do the international passenger. Mr.
- OK, so we are now subject to the procurement code. Is that accurate? Mr.
- Expenditures not subject to the procurement code?
- If they don't violate the Children's Code, they get the amendment. Thank you, Mr. President.
NM
New Mexico 2026 Regular Session
House - Commerce and Economic Development Jan 28th, 2026 at 02:54 pm
House Commerce & Economic Development Committee
Transcript Highlights:
- So we have been working with LFC, Tax and Revenue, and the Economic Development Department, as well as
- The original bill, we were extending it to 10 years, but after consultation with Tax and Revenue, we
- These are high-wage jobs, a lot of revenues for communities, and the space industry is just becoming
- And so what this bill does is it strikes a one line in the property tax code for residential rezoning
- Currently, assessors don't really use zoning codes to assess the value of the use of that property.
NM
New Mexico 2026 Regular Session
House - Appropriations and Finance Jan 22nd, 2026 at 02:01 pm
House Appropriations & Finance
Transcript Highlights:
- So starting off with E-code P001 administration.
- of the revenue projections.
- In your books, it's agency code 370, Secretary of State.
- My name is Noam Montanio, and I'm the LFC analyst for the Taxation and Revenue Department, agency code
- , and $2 million is located in other revenue sources.
Bills:
HB1
Keywords:
feed bill, legislative appropriations, legislative branch, New Mexico Legislature, general fund, legislative council service, legislative finance committee, legislative education study committee, house chief clerk, senate chief clerk, per diem, mileage, session expenses, interim committees, district staff, capitol complex, capital outlay data system, legislative processing system, redistricting, census redistricting
NH
New Hampshire 2025 Regular Session
House Ways and Means (02/12/2025)
Transcript Highlights:
- That section is Section 117 of the Internal Revenue Code.
- , the Internal Revenue Code, says that scholarship payment to UNH is not reportable as taxable income
- >
that Internal Revenue code says that Internal Revenue code says that scholarship<00:48:53.000 - Internal Revenue code the college Internal Revenue code the college Savings<00:56:18.240>
Plan - Okay, so the New Hampshire CPAs, however, have great access to the actual Internal Revenue Code, all
Summary:
The committee held a public hearing on HB 402, a bill to repeal a provision in RSA 194-F:2 stating that Education Freedom Account (EFA) funds “shall not constitute taxable income” to the parent or student. The bill sponsor argued the current language is misleading because the state cannot determine federal tax liability, and said the bill would simply remove inaccurate tax advice from state law. He cited IRS guidance and prior federal legislation, including a Ted Cruz proposal, to suggest some EFA uses may be taxable under federal law, while others may not, and said the bill could be amended if needed to avoid confusion.
Testimony was sharply divided. Py Campbell opposed the bill, arguing it would unfairly single out EFA students and could amount to a tax on education funds, including for self-employed families, and recommended it be voted inexpedient to legislate. Stephen Matthew French, a tax preparer, also opposed the bill, saying IRS Publication 970 already makes clear that scholarship-type payments used for tuition and related expenses are not taxable, and that the bill addresses a problem that does not exist. He warned that adding tax reporting requirements could create administrative costs for families and the program administrator.
Bill Ardinger, a tax attorney, supported the repeal of the statutory language, saying the state should not place potentially incorrect tax advice into law. He explained that under federal tax law, only certain scholarship-like uses are exempt, while many EFA-eligible expenses may not be, especially for families using the program for homeschooling or other nontraditional expenses. He said the current statute could mislead families into thinking all EFA payments are tax-free and could expose the state to future legal problems. The hearing ended after questions from committee members; no vote or final action was taken in the transcript.
UT
Utah 2025 Regular Session
Law Enforcement and Criminal Justice Interim Committee - November 19, 2025
Law Enforcement and Criminal Justice Interim Committee
Transcript Highlights:
- And we modernize, reorganize, and bring clarity to Utah's entire trafficking code.
- Here presenting a bill that has to do with the Traffic Code.
- Most of the traffic code is infractions.
- You know, the revenue is based mostly on the fine schedule.
- ’ve asked them to make a presentation to us internally before Christmas.
MA
Massachusetts 2025-2026 Regular Session
Senate Session (Full Formal with Calendar) Jun 21st, 2026 at 11:00 am
Massachusetts Senate Floor Meeting
Transcript Highlights:
- Revenue Service.
- stream out of the sales tax, a dedicated revenue stream.
- and the state tax code.
- Revenue Code would have an effect of $20 million or more.
- and our understanding of how the tax code is being implemented today.
Summary:
The Senate considered a supplemental appropriations bill and a series of amendments focused on education, health, transportation, tax administration, and oversight. Senator Kennedy spoke in support of increasing funding for DTA caseworkers to improve SNAP access and reduce delays, but then withdrew the amendment by unanimous consent. Senator O’Connor’s amendment adding $500,000 for Free Period to provide free menstrual products in public schools was adopted, as was Senator Miranda’s $1 million METCO transportation and student support amendment. Senator Collins briefly proposed extending paid family and medical leave and unemployment insurance coverage to graduate student workers, but withdrew that amendment for later discussion.
Several amendments were debated and either adopted or rejected. Senator Tarr’s proposal to create oversight of the Group Insurance Commission and fund an Inspector General review was defeated after opposition argued existing oversight was sufficient. Tarr also offered amendments on MBTA deficiency fund withdrawals and on requiring 90 days’ notice before state tax code decoupling changes; both were rejected after standing votes. Senator Driscoll’s amendment for Randolph Public Schools restroom improvements was adopted, while his veterans student loan forgiveness amendment was withdrawn. Additional amendments were adopted for Bridgewater Middle School water filtration, Uffum’s Corner Health Center, and NeighborHealth’s pharmacy technician training program for local high school students.
A major discussion centered on school funding and enrollment declines. Senator DiDomenico withdrew an amendment that would have provided $100 million to address Chapter 70 funding losses tied to enrollment drops, but he and Senator Collins used the floor to argue that districts facing declining enrollment and rising costs need a broader state response. The Senate also adopted a new draft of the supplemental budget and then passed the bill to be engrossed by a roll call vote, with 35 members in the affirmative and 4 in the negative. The chamber then adjourned to meet again Monday, and did so in memory of Arthur H. Tobin, a former Quincy mayor, state legislator, and clerk magistrate.
CA
California 2025-2026 Regular Session
Assembly Revenue and Taxation Committee Jun 22nd, 2026
Transcript Highlights:
- Some interns. Hopefully you'll get a lot out of today's hearing and revenue and taxation.
- This isn't about revenue losses to the state.
- And about revenue losses to the state.
- This bill keeps revenue in California.
- This bill closes that loophole in California's Revenue and Taxation Code by preventing organizations
Summary:
The Assembly Committee on Revenue and Taxation heard several bills focused largely on veterans’ tax relief, disaster-related property tax rules, contractor tax compliance, and nonprofit property tax exemptions. The chair reviewed committee procedures, including the suspense file process for bills with significant revenue impacts, and noted that only one bill would be voted on immediately. Most measures were presented with supportive testimony and then referred to suspense.
SB 888 would exclude VA service-connected disability compensation from household income when determining eligibility for the low-income disabled veterans’ property tax exemption. The author argued the bill would prevent disabled veterans from being unfairly penalized and help them remain in their homes; a VFW representative testified in support, and there was no opposition. SB 1053 would allow county boards of supervisors, for disasters declared on or after January 1, 2026, to extend the five-year period for transferring a damaged property’s base-year value by up to three years. Support came from the California Assessor Association, and the bill was also sent to suspense.
SB 1407 would exempt the first $40,000 of military retirement pay and surviving spouse benefit payments from state income tax for qualifying filers, with the author and witnesses arguing it would improve veteran retention in California and support the state economy. Multiple organizations and veterans spoke in support, and the committee members expressed strong sympathy for the measure, but it too was referred to suspense. SB 420 would deny charitable property tax exemption to organizations tied to private immigration detention facilities; the author and supporters said the bill would close a loophole that had allowed a detention facility in Imperial County to avoid millions in property taxes. Members voiced strong support and concern about the reported conditions at the facility, and the bill was also sent to suspense.
The only bill taken up for a vote was SB 1165, which would improve coordination between the CDTFA and the Contractors State License Board so unpaid tax liabilities by contractors could be used in licensing enforcement, while preserving due process and installment agreement flexibility. After supportive testimony from the author and the California Tax Reform Association, the committee approved a due pass motion to Appropriations on a 7-0 vote. The committee then adjourned.
HI
Transcript Highlights:
- Revenue Service for cafeteria plans.
- Revenue Code, the significance of which is to ensure the pension system for the...
- Revenue Code, the significance of which is to ensure the pension system for the...
- <00:25:01.120>
revenue consequence for the internal revenue consequence for the internal revenue - code<00:25:02.720>
uh <00:25:03.120>the <00:25:03.520>significance <00:25:04.080
Keywords:
reimbursement, public employees, travel costs, government travel policy, finance management, job title, administrative assistant, executive assistant, state personnel, civil service, modernization, employment standards, DAGS, Department of Accounting and General Services, comptroller, civil service exemption, collective bargaining exemption, public works special project branch, specialized public works, information technology modernization
FL
Florida 2026 Regular Session
FL House Floor Session - 2026-03-10 (11:00AM Session)
Florida House Floor Meeting
Transcript Highlights:
- That code is, 'I have friends everywhere.'
- Bar code 478-591. Remove lines 88 through 209 and insert an amendment.
- Bar code 456, 7, 7.
- other types of local revenue streams.
- Bar code... Representative Harris offered the following amendment. Bar code 122487.
Summary:
The House convened with prayer, a moment of silence for Army Sergeant Benjamin Pennington, the Pledge of Allegiance, and quorum and journal business before taking up the special order calendar. Several bills were explained and moved through amendment and final passage, including CS/SB 590 on the statute of limitations for mandatory reporters’ child-abuse reporting violations, which was clarified on the floor to apply prospectively only and passed 111-0. CS/SB 418 on law enforcement interactions with individuals with autism spectrum disorder was amended to align with the House version and passed 111-0. The chamber also recognized Spina Bifida Week and guests in the gallery before considering additional measures.
Members then passed CS/CS/SB 1668 on the Florida Birth-Related Neurological Injury Compensation Association (NICA), described as preserving the program’s actuarial soundness, by a 112-0 vote; CS/SB 1246 on the Linking Industry to Nursing Education Fund, expanded to support broader health science education programs and non-health-care partner contributions, by 112-0; CS/CS/SB 1404 on memory care facility standards by 111-0; CS/CS/SB 1030 on recovery residences, including transfer-of-ownership and MAT-related provisions, by 168-0; CS/CS/SB 178 on athletics in public K-12 schools, allowing limited coach support for student welfare with parental consent and other guardrails, by 112-0; CS/CS/SB 422 on automatic dependent surveillance broadcasts, limiting use of ADS-B data for airport billing, by 108-2; and CS/CS/SB 598 on funeral, cemetery, and consumer services, modernizing licensure and exclusivity rules, by 111-0.
The House also took up CS/SB 1134 on official actions of local governments and DEI-related restrictions. The sponsor argued the bill would prohibit counties and municipalities from official DEI actions and related funding while preserving numerous exceptions for holidays, observances, public safety, and other activities. Members asked extensive questions about how the bill would affect local programs, events, and offices, and Representative Gant offered an amendment to narrow the bill’s DEI definition by removing two prongs; debate centered on vagueness, enforcement, and local-government impacts. The transcript cuts off during consideration of that amendment, so no final action on the bill is shown. The session also included lengthy farewell remarks from Representatives Eskamani and Overdorf, reflecting on their service, staff, constituents, and policy priorities.
TX
Transcript Highlights:
- I can't, I can't associate this with any international travel.
- I'd like to get back, I wasn't the one that brought up international travel.
- Yes, when I read the health code. Okay. All right. And if that's the case...
- Now, we have received more than $11 million in revenue sharing.
- So our revenue-sharing agreement is non-dilutive. So we take royalties.
TX
Transcript Highlights:
- are the Penal Code and the Election Code.
- : the Agriculture Code, Business and Commerce Code, Finance Code, Insurance Code, Labor Code, Natural
- Resources Code, Occupations Code, and the Property Code.
- So in all of those codes, and again, there is some express preemption in those codes...
- You know, the codes that are impacted here: Ag Code, Natural Resources Code, Insurance Code, Business
LA
Transcript Highlights:
- and to provide the Louisiana Register. ...to prevent the amendment in the Louisiana Administrative Code
- Members, currently the Administrative Code in the state of Louisiana requires hospital architectural
- Members, currently the Administrative Code in the state of Louisiana requires hospital architectural
- So you did intern with an OB-GYN? No, sir. It's not required to do exams.
- So you did intern with an OB-GYN? No, sir. It's not required to do exams.
Keywords:
healthcare transparency, hospital pricing, consumer protection, collection actions, fines, naturopathic medicine, Louisiana Board of Naturopathic Medicine, licensing, healthcare, prescriptive authority, natural therapies, opioid treatment, regulation, addiction recovery, state law, SB 29, Act 732, coroner, autopsy, child death
Summary:
The committee first heard and favorably reported SB 255, which expands the educational qualifications for psychosocial rehabilitation services to include health sciences and therapeutic recreation degrees, and SB 314, which cleans up prior language on community psychiatric support and treatment services so a limited scope certified social worker license can still be issued even if the applicant is slightly late renewing. Members and witnesses said both bills were intended to improve access to behavioral health services, especially in rural areas, and there was no opposition on either measure.
The committee then advanced SB 26, which repeals facility need review for opioid treatment programs to make it easier to open more OTPs in Louisiana, and SB 29, which requires child autopsy reports to include immunization records and access to the LINKS vaccine database. SB 29 drew some concern about whether singling out immunizations could imply causation, but the author and supporters said the bill is only about adding data and that the records would be part of broader medical information. Both bills were reported favorably.
Members also reported favorably SB 30, as amended, to allow telehealth for obesity/weight-management treatment with synchronous interaction and other safeguards, though some providers warned the language should not unduly limit future board authority. SB 219 was approved to create an Office of Health and Nutrition within LDH, with testimony from the department, the Alzheimer’s Association, and Pennington Biomedical supporting the focus on nutrition, physical activity, and brain health. SB 222 was reported favorably with amendments to reduce duplicative behavioral health administrative requirements, streamline supervision rules, and expand telehealth for psychosocial rehabilitation. The committee also approved SB 195, the “Danny’s Dose” EMS bill, allowing EMS personnel to administer a patient’s own prescribed time-critical medication in emergencies; testimony from families with rare conditions described life-threatening delays under current rules. Finally, SCR 2 was adopted to update hospital construction standards to the most recent Facility Guidelines Institute edition, and SCR 22 was reported favorably to request a more detailed legislative auditor report on opioid settlement spending and outcomes. The committee then began hearing HB 1093 on naturopathic medicine, with the author proposing a licensing framework under the State Board of Medical Examiners and a large amendment set; members raised questions about scope, prescriptive authority, training, and whether the profession should have its own board, but no final action on the bill was taken in the portion provided.
OK
Oklahoma 2026 Regular Session
Appropriations and Budget Finance Subcommittee REVISED: SB1403 - Added Apr 8th, 2026 at 04:30 pm
A&B Finance Subcommittee
Keywords:
sales tax exemption, nonprofit organizations, contractors, charitable purposes, state law, retirement, public employees, reemployment, benefit adjustment, Oklahoma Public Employees Retirement System, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, sales tax, tax exemption, tax refund, Oklahoma Sales Tax Code
LA
Louisiana 2026 Regular Session
House and Governmental Affairs Mar 18th, 2026
House and Governmental Affairs
Keywords:
Department of State, statutory entities, re-creation, termination, Louisiana laws, Department of State Civil Service, Louisiana legislation, government re-creation, authority termination, financial disclosure, public servants, ethics, immediate family, transparency, legislators, transportation, foreign travel, cultural exchange, public service, HB393
AL
Alabama 2026 1st Special Session
Alabama Senate County and Municipal Government Committee Mar 10th, 2026
County and Municipal Government
Transcript Highlights:
- 25,000 if you control data for 25,000 or more consumers, or if you make more than a quarter of your revenue
- 25,000 if you control data for 25,000 or more consumers, or if you make more than a quarter of your revenue
Keywords:
education oversight, subpoena authority, investigation, State Superintendent, school misconduct, ad valorem tax, road funding, local government, referendum, Choctaw County, HB141, Alabama, state employees, salary deductions, payroll deduction, State Comptroller, membership dues, voluntary contributions, insurance premiums, financial instruments
FL
Transcript Highlights:
- , Miami International, Fort Lauderdale-Hollywood International, Tampa International, Southwest Florida
- International, Palm Beach International Airport, which the bill designates as the Donald J.
- Trump International Airport, and Jacksonville International Airport.
- The name change from Palm Beach International Airport to Donald J.
- Trump International Airport.
Keywords:
data centers, large load customer, large-scale data center, electric utility, public utility tariff, Florida Public Service Commission, FPSC, water permit, consumptive use permit, reclaimed water, groundwater, surface water, water management district, DEP, OPPAGA, economic development, land use, comprehensive plan, zoning, ratepayer protection
Summary:
The committee heard several housing, local government, utility, and transparency bills. SB 1342 on transportation infrastructure and land development regulations, by Sen. Rouson, was presented as a housing-affordability measure modeled on the Live Local Act for transit corridors. After adopting an amendment that removed the bill’s compelling-governmental-interest language in enforcement provisions, the committee heard testimony from local-government and housing interests both supporting and opposing the bill’s zoning preemption approach. The bill was reported favorably. The committee also reported favorably CS/SB 1614, by Sen. Leek, which was amended to remove stormwater and code-enforcement spending provisions and to tighten restrictions on local governments seeking state appropriations after audits or without required affirmations. SB 1548, the next Live Local Act iteration by Sen. Claddie Ude, was also reported favorably; it expands where Live Local projects may be located and adds fair-housing protections. SB 968 on home backup power systems, by Sen. McLean, was reported favorably after testimony from builders and energy-related stakeholders, with the sponsor noting he was still working on amendments to refine permit provisions.
The committee then approved CS/SB 698, by Sen. Martin, which allows building permits for single-family homes to be issued before septic permits are finalized if application has been made, while still requiring septic approval before occupancy. Builders testified that septic permit delays were causing lengthy project delays and contract cancellations. The committee also reported favorably SB 1320, by Sen. Martin, requiring county tax-increase referenda to include a Department of Financial Services spending analysis if available; the sponsor said the goal was to give voters more standardized fiscal information, while opponents argued existing law already provides similar transparency. SB 484, by Sen. Avila, on data centers, was reported favorably after an amendment adding a knowledge requirement to the foreign-country-of-concern service prohibition; the bill addresses local planning authority, nondisclosure agreements, utility tariff requirements, and water-use limits for large data centers. The committee also reported favorably SB 1118, by Sen. Avila, creating a one-year public-records exemption for data-center location and proprietary information, with testimony split between economic-development supporters and transparency concerns.
Finally, the committee took up SB 706, by Sen. Mayfield, preempting naming of major commercial service airports to the state and designating Palm Beach International Airport as Donald J. Trump International Airport subject to federal and trademark conditions; it was reported favorably after questions about local input and airport naming. The committee then heard extensive public testimony on SB 1134, by Sen. Yarbrough, which would prohibit counties and municipalities from funding, promoting, or taking official actions related to DEI and would create penalties and a private right of action for residents. The sponsor argued the bill was aimed at preventing taxpayer-funded DEI programs and cited examples from Jacksonville and other jurisdictions; opponents said the bill was vague, overbroad, and would chill local programs, public education, and civil-rights-related activities. The transcript ends during continued public testimony on SB 1134, with no final committee action shown in the excerpt.
AL
Alabama 2026 1st Special Session
Alabama House State Government Committee Jan 21st, 2026
State Government
Transcript Highlights:
- . >> [laughter] >> You need to take me before internal affairs.
- [laughter] >> You need to take me before internal affairs.
- >> You need to take me before internal >> You need to take me before internal affairs
- <00:09:11.920>
So, <00:09:12.160>we're entire section of the code. - So, we're entire section of the code.
Keywords:
Teacher's Retirement System, TRS, DROP, Deferred Retirement Option Plan, retirement benefits, teacher retirement, classroom teacher, Tier I, Tier II, public pension, pension reform, education employees, retirement system, sick leave, cost-of-living adjustment, COLA, beneficiary, lump-sum payout, rollover, service retirement