Transcript Highlights:

• Is that assuming at some point that we may go to a centralized state sales tax collection?
• So that would have to be an agreement made by the taxpayer and the taxing authority.
• And they need to have that right to be able to audit businesses for their sales tax.
• Louisiana... ...Tax Board and Renee Ellender Robbery with Louisiana Remote Sales Tax Commission for
• Them to collect their sales tax.

Bills: HB1039 , SB423 , SB436

Committee: House Ways & Means

Keywords: local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights, installment agreement, Louisiana tax law, Title 47, revenue collection, tax administration

Transcript Highlights:

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

Bills: HB2 , HB3 , HB799 , HB1039

Committee: Senate Revenue & Fiscal Affairs

Keywords: bond authorization, capital improvement, general obligation bonds, financial management, state treasury, boiler safety, inspection, licensing, state fire marshal, operating certificate, regulations, local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension

Transcript Highlights:

• tax revenue for property tax revenue because you're using general revenue, which is mostly sales tax
• You know, sales tax is less economically damaging than property taxes, which is a direct tax on capital
• Reducing the property tax burden reduces the tax on capital.
• And of course, on top of that, we pay sales taxes. Payroll taxes.
• beverage taxes, mixed receipts taxes, all the taxes that we have to pay.

Bills: HB8 , HB9 , HJR1 , HB22 , HB8 , HB9 , HJR1 , HB22

Committee: House Ways & Means

Keywords: HB 8, school finance, compressed tax rate, maximum compressed tax rate, MCR, PYMCR, property tax, school district taxes, Education Code, Tax Code, state aid, school funding formula, local school taxes, Texas school finance, tax rate compression, public education funding, ad valorem tax, tangible personal property, income-producing property, business personal property

Transcript Highlights:

• Senate Bill 850 provides for the automatic refund of an overpayment of property tax.
• SB 2206 by Betancourt, relating to a franchise tax credit and the application of sales and use taxes
• sales tax exemption.
• The program is funded through an event. tax increase.
• That means to me that the MERP is, by design, at least tax revenue neutral.

Bills: SB15 , SB646 , SB800 , SB790 , SB748 , SB571 , SB1957 , SB1923 , SB1896 , SB1760 , SB1335 , SB2368 , SB2477 , SB2587 , SB2986 , SB2965 , SB1563 , SB1467 , SB1164 , SB1137 , SB614 , SB705 , SB918 , SB955 , SB869 , SB850 , SB863 , SB1055 , SB2206 , SB457 , SB2337 , SB1610 , SB1362 , SB926 , SB1494 , SB251 , SB456 , SB500 , SB1307 , SB2615 , SB2995 , SB2321 , SB2972 , SB973 , SB865 , SB506 , SB1522 , SB1558 , SB510 , SB667 , SB763 , SB2073 , SB1858 , SB1660 , SB2900 , SB1433 , SB1540 , SB1964 , SB1300 , SB1644 , SB2217 , SB2373 , SB2431 , SB1758 , SB974 , SB2480 , SB3039 , SB3047 , SB2781 , SB826 , SB766 , SB527 , SB1946 , SB2885 , SB1243 , SB2610 , SB857 , SB2501 , SB66 , SB268 , SB331 , SB1302 , SB519 , SB2807 , SB13 , SB7 , SB1718 , SB1567 , SB1233 , SB413 , SB2177 , SB30 , SB2024 , SJR1 , SCR27 , SB2018 , SB1580 , SB2121 , SB1049 , SB1266 , SB1400 , SB1596 , SB2753 , SB2221 , SB1719 , SCR9 , SB204 , SB437 , SB568 , SB612 , SB672 , SB710 , SB823 , SB876 , SB904 , SB905 , SB968 , SB1084 , SB1207 , SB1230 , SB1313 , SB1504 , SB1790 , SB2232 , SB2366 , SB2367 , SB2398 , SB2515 , SB2520 , SB2589 , SB2786 , SB2790 , SB3048 , SB3050 , SB3052 , SB3053 , SB3056 , SB3029 , SCR3 , SCR18 , SCR30 , HCR146 , HCR148 , HCR149 , HCR153 , HCR155 , HCR157 , HB5560 , HB762 , HB1584 , HB 107 , HB 114 , HB138 , HB4386 , HB2495 , HB581 , HB3348 , HB5323 , HB4341 , HB6 , HB2712 , HB171 , HB3153 , HB143 , HB2688 , HB3464 , HB449 , HB3486 , HB4263 , HB2 , HB1522 , HB24 , HB 1237 , HB2637 , HB3126 , HB3233 , HB4310 , HB3487 , HCR9 , HB5331 , HB1397 , HB163 , HB3250 , HB3071 , HB3463 , HB5033 , HB35 , HB3824 , HB216 , HB4226 , HB3512 , HB18 , HB5154 , HB 103 , HB851 , HB647 , HB4520 , HB3016 , HB2313 , HB2818 , HB2851 , HB4486 , HB4264 , HB1500 , HB5081 , HB2974 , HB2080 , HB4384 , HB5659 , HB493 , HB4903 , HB2516 , HB4488 , HB4530 , HB3689 , HB145 , HB43 , HB5247 , HB2221 , HB5671 , HB700 , HB3711 , HB 120 , SB17 , SB1637 , SB1833 , SB2155 , SB21 , SB2778 , SB379

Keywords: SB 15, Texas Local Government Code, zoning preemption, housing affordability, small lots, lot size, lot density, single-family zoning, residential subdivision, municipal land use, local control, state preemption, parking requirements, setbacks, infill development, missing middle housing, lot width, lot depth, homebuilders, housing supply

Transcript Highlights:

• We've got several bills that extend tax credits out several years.
• </c><00:22:18.559><c> So,</c> property taxes in the country. So, property taxes in the country.
• </c><00:24:40.640><c> credit</c> extend the life of the tax credit extend the life of the tax credit
• that extend uh tax credits out several<00:24:49.039><c> years.
• </c><00:40:04.800><c> Tax</c> Tax credit, tax exemption bills.

Bills: SB342 , HB379 , HB326 , HB233 , HB388 , SB342 , HB379 , HB326 , HB233 , HB388

Committee: Senate Finance and Taxation Education

Keywords: land bank, land bank authority, local land bank authority, Alabama Land Bank Authority, tax delinquent property, tax sale, tax lien, redemption period, quiet title, blight remediation, vacant property, foreclosure, ad valorem tax, property tax exemption, intergovernmental agreement, county government, municipal government, redevelopment, brownfields, floodplain management

Transcript Highlights:

• The tax rate is limited to 3%.
• We have the largest tax in the world on cannabis, with the 37% excise tax plus around 10% for local taxes
• The current excise tax is an ad valorem tax.
• , and retailing B&O tax.
• As you know, property taxes are capped; sales tax is not.

Bills: SB6294 , SB6211 , SB5650 , SB6033 , SB6297 , SB6343 , SB6067 , SB6082 , SB6323 , SB6324 , SB5862 , SB5923 , SB6151

Committee: Senate Ways & Means

Keywords: local government finance, Washington state, RCW, real estate excise tax, REET, sales and use tax, property tax levy, county tax, city tax, affordable housing, housing services, behavioral health, mental health, developmental disabilities, children and families services, youth services, utility tax, low-income utility assistance, veterans assistance, homelessness

Bills: SB342 , SB342 , SB159

Committee: House Ways and Means Education

Keywords: land bank, land bank authority, local land bank authority, Alabama Land Bank Authority, tax delinquent property, tax sale, tax lien, redemption period, quiet title, blight remediation, vacant property, foreclosure, ad valorem tax, property tax exemption, intergovernmental agreement, county government, municipal government, redevelopment, brownfields, floodplain management

Transcript Highlights:

• on the tax rates and...
• We believe that tax policy is set at the legislature and at the taxing entities.
• What tax policy is going to be. And we do not have a statewide property tax.
• tax burden.
• Local taxing entities.

Bills: HB329 , HB361 , HB546 , HB1547 , HB1745 , HB2786 , HB3235 , HB3370 , HB3575 , HJR83

Committee: House S/C on Property Tax Appraisals

Keywords: appraisal, property value, residential real estate, tax code, appraisal review board, property owners, property tax, homeowners, property owner rights, property appraisal, taxation, Texas Tax Code, real estate, ad valorem tax, homestead exemption, market value, condemnation, tax appraisal, open-space land, land use

Transcript Highlights:

• This bill involves updates to the Oklahoma tax code related to donations made via tax returns.
• There are no new taxes, and it's purely voluntary.
• My understanding is it's a tax. Credit.
• They have become accustomed To that tax base.
• You know, takes that off the tax roll.

Bills: HB3044 , HB3465 , HB3625 , HB3704 , HB3759 , HB3920 , HB3972 , HB4191 , HB4311 , HB4426

Committee: Senate Revenue and Taxation

Keywords: veterans, tax refund, Oklahoma Department of Veterans Affairs, capital improvement, donations, Oklahoma Emission Reduction, incentive, taxation, environment, revenue, investment, school funds, treasurer, education funding, financial policy, income tax, scholarship, tax credit, Oklahoma Tax Commission, school funding

Transcript Highlights:

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

Bills: HB2038 , HB2297 , HB2382 , HB2487 , HB2018

Committee: House Finance

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

Transcript Highlights:

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

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

Committee: House Ways and Means Education

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

Bills: HF919 , HF1192 , HF212 , HF214

Committee: House Capital Investment

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

Transcript Highlights:

• It's from LSA and the Department of Revenue, both concerning use tax and ...use tax and sales tax are

Bills: HB315 , HB152 , HB205 , SB184 , SB209 , HB309 , SB280 , SB267

Committee: Senate Finance and Taxation Education

Keywords: sales tax, local exemption, Consumer Price Index, tax holiday, clothing tax exemption, school supplies, sales tax exemption, baby supplies, baby formula, maternity clothing, menstrual hygiene products, use tax, exemption, tax conformity, tangible personal property, Alabama Department of Revenue, retail tax, consumer use tax, nonresident, religious publications

Transcript Highlights:

• our tax base.
• . taxed. taxed.
• ><c> a</c><00:58:39.400><c> tax</c> Taxing these inputs creates a tax Taxing these inputs creates a tax
• . tax. tax.
• ><c> taxes.

Bills: HF4561 , HF4343

Committee: House Taxes

Keywords: homeless prevention aid, homelessness, housing stability, rental assistance, family homelessness, unaccompanied youth, housing navigation, legal representation, family outreach, county aid, Tribal governments, local government aid, general fund appropriation, unspent funds, aid redistribution, sunset repeal, Minnesota property tax aid, services for persons experiencing homelessness, sales tax, use tax

Transcript Highlights:

• are taxed at the higher commercial waste tax rate.
• </c> taxed at the higher commercial waste tax taxed at the higher commercial waste tax rate.<00:57:01.200
• </c> subject to sales tax. subject to sales tax.
• a fee or a tax, you know, a tax on a tax, then it would need to be charged to the customer, made clear
• </c> its taxes. its taxes.

Bills: HF495 , HF4321 , HF3902 , HF4161 , HF3755

Committee: Senate Taxes

Keywords: day care, tax subtraction, child care costs, licensed child care, dependent care assistance, HF4321, dependent care assistance programs, gross income exclusion, federal conformity, Internal Revenue Code, individual income tax, Minnesota tax law, tax conformity, child care assistance, employer-provided dependent care, taxable income, state income tax, retroactive tax change, family care benefits, housing tax credit

Transcript Highlights:

• Chairman of the tax committee. Well, thank you, Mr. Chairman of the tax committee.
• </c> Housing Tax Credit, House File 3902. Housing Tax Credit, House File 3902.
• </c><01:15:17.920><c> And</c> the tax omnibus bill. And the tax omnibus bill.
• </c> he's needed in taxes. he's needed in taxes.
• </c> taxes but you're highly wanted in taxes. taxes but you're highly wanted in taxes.

Bills: HF495 , HF4321 , HF3902 , HF4161 , HF3755

Committee: House Taxes

Keywords: day care, tax subtraction, child care costs, licensed child care, dependent care assistance, HF4321, dependent care assistance programs, gross income exclusion, federal conformity, Internal Revenue Code, individual income tax, Minnesota tax law, tax conformity, child care assistance, employer-provided dependent care, taxable income, state income tax, retroactive tax change, family care benefits, housing tax credit

Transcript Highlights:

• </c> departmental of 200,000 in overpayments departmental of 200,000 in overpayments um<02:34:04.120>
• We're collecting as soon as we find the overpayment.
• </c><02:37:13.080><c> you</c> you find out that it's overpayment you you find out that it's overpayment
• </c> they ow 100,000 in overpayments they ow 100,000 in overpayments like<02:37:52.319><c> hours</c><
• So this is the one where the tax themselves, right? That is correct.

Transcript Highlights:

• This is important for tax purposes as we need to get this bill moved and through.
• Then, replace lines 38-40 on page two with the following: Section one... ...Section one, effective for tax
• years beginning on or after January 1, 2024, research and experimental expenditures for Alabama tax

Bills: HB163

Committee: House Financial Services

Keywords: income tax, research expenditures, economic development, tax deductions, Tax Cuts and Jobs Act, Alabama tax law

Transcript Highlights:

• and utility service use tax.
• </c><00:10:33.440><c> Uh</c><00:10:33.760><c> this</c> tax and utility service use tax.
• Uh this tax and utility service use tax.
• Yes. become tax exempt uh on their materials become tax exempt uh on their materials and<00:20:48.000
• </c> the ability to exempt them from taxes. the ability to exempt them from taxes.

Bills: SB62 , HB361 , HB244 , HB377 , HB411 , HB422 , HB423 , HB425 , SB16 , HB452 , HB354 , SB62 , HB361 , HB244 , HB377 , HB411 , HB422 , HB423 , HB425 , SB16 , HB452 , HB354

Committee: House Ways and Means Education

Keywords: SB62, Alabama, conservation and natural resources, hunting license, fishing license, wildlife heritage license, license identification, government-issued ID, residency determination, in-state residency, student residency, tuition classification, public higher education, domicile, resident status, Department of Conservation and Natural Resources, DCNR, Section 9-11-32, Section 9-11-33, Section 16-64-3

Transcript Highlights:

• What this bill does mainly is take away gross receipt tax on natural gas and electricity for catfish
• <00:09:35.279><c> away</c><00:09:35.519><c> gross</c><00:09:36.000><c> receipt</c><00:09:36.399><c> tax
• </c><00:09:36.720><c> on</c> is, uh, take away gross receipt tax on is, uh, take away gross receipt tax
• It isn't propane already exist. >> Propane is already tax exempt for farms. >> So this would just be
• It isn't propane already exist. >> Propane is already tax exempt for farms. >> So this would just be

Bills: SB159 , SB159

Committee: Senate Finance and Taxation Education

Keywords: sales tax exemption, use tax exemption, diapers, baby supplies, baby formula, baby bottles, baby wipes, breast pump, breast milk pumping equipment, lactation, nursing bra, nursing pads, maternity wear, pregnancy clothing, postpartum clothing, menstrual products, tampons, sanitary napkins, panty liners, menstrual cups