Video & Transcript Research : 'Tax Court'
Page 1 of 500
AL
Alabama 2026 1st Special Session
Alabama House Ways and Means Education Committee Feb 11th, 2026
Ways and Means Education
Transcript Highlights:
- Uh, HB 360 is a second amendment sales tax holiday.
- holiday. uh second amendment sales tax holiday. uh will<00:07:48.160>
be <00:07:48.240>the - So, this bill will actually exempt them from all sales taxes, and it also has a provision in it that
- Member, please call the next bill. sales taxes and it also has a a sales taxes and it also has a a provision
- sales and use tax consideration is a tax sales and use tax exemption<00:12:12.240>
for <00:12:
Keywords:
school safety, emergency response, training, public safety, Alyssa's Law, law enforcement, scholarship, tuition assistance, dependent education, Alabama, blackout license plate, HB360, Second Amendment Sales Tax Holiday, sales tax holiday, firearms, guns, ammunition, bullets, primers, gun accessories
TX
Transcript Highlights:
- how that, how did that get out, you know, why are we voting on this because as a person who's in the court
- then when the police didn't believe them or when prosecutors didn't believe them, and they walk into court
- Adult complainants are presumed to have more credibility in court in allowing prior bad acts to show
- And when you say offense, does that mean they were convicted in a court of law? Not necessarily.
- hey, 20 years ago somebody possibly did this, and then that's what they could be judged on in the court
Keywords:
HB 207, Texas Government Code, Section 411.201, license to carry, LTC, handgun license, concealed carry, federal judge, immigration judge, immigration court, U.S. immigration court, judicial security, firearm carry permit, Texas handgun license, federal judiciary, HB235, Texas, sales tax exemption, use tax exemption, disabled veteran
LA
Keywords:
armed security, liability, concealed carry, self-defense, security officers, property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, term limits, governor, Louisiana constitution, elections, gubernatorial, constitutional convention, delegates, state election, ratification
TX
Transcript Highlights:
- You're not gonna come back to court.
- It's taxing.
- with the Office of Court Administration.
- And the court was, I expect the party to move this court.
- We're not trying to close the courts.
Bills:
HB47
Keywords:
HB 47, Texas Tax Code, ad valorem taxes, property tax, voter-approval tax rate, tax rate election, taxing unit, injunction, taxpayer rights, property owner, local government finance, tax refund, attorney's fees, court costs, voter-approved tax increase, tax reform, municipal taxes, county taxes, school district taxes, bond election
AL
Alabama 2026 1st Special Session
Alabama Senate Finance and Taxation General Fund Committee Feb 11th, 2026
Finance and Taxation General Fund
Transcript Highlights:
- It encourages in have to pay taxes.
- asking that right now AOC holds money for the Supreme Court, the Court of Civil Appeals, and the Court
- Director of courts, we are also asking that right now AOC holds money for the Supreme Court.
- The Court of Civil Appeals' fund holds money for the Supreme Court, the Court of Civil Appeals, and the
- Court of Criminal Appeals.
Keywords:
psychoactive cannabinoids, cannabis, beverage prohibition, criminal penalties, youth access, Jefferson County, pistol permit, gun permit, concealed carry, firearm permit, sheriff fee, permit fee, weapons license, gun licensing, school security, Jefferson County Sheriff's Fund, retirement system, Gardendale, Birmingham legislative office, local bill
TX
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
Keywords:
flooding, public safety, outdoor warning sirens, disaster preparedness, emergency response, flood warning, outdoor sirens, local government, safety measures, flood management, emergency preparedness, municipal safety, disaster response, disaster relief, emergency funding, Meteorological forecasting, local government assistance, training facilities, hemp regulation, consumable products
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
Transcript Highlights:
- It also would ensure the eligibility of appellate courts, district courts, statutory county courts, and
- county courts for recognition.
- the commissioner's court.
- at the retail tax rate.
- If you have increased production, you're bringing in sales tax severance tax revenue.
Keywords:
hydraulic fracturing, sales tax exemption, oil and gas, environmental impact, water reuse, justice, judicial council, centers of excellence, court operations, recognition program, franchise tax, retail trade, tax classification, business regulation, economic impact, SB 2873, Texas Tax Code, electronic filing, e-filing, tax reports
TX
Texas 89th 2nd C.S.
89th Legislative Session - Second Called Session Aug 25th, 2025
Texas House Floor Meeting
Keywords:
property tax, school funding, enrollment changes, inflation adjustment, tax rate notice, judicial administration, court reform, juvenile diversion, court security, mental health services, drug offenses, constitutional amendments, property tax exemption, ad valorem tax, Texas Tax Code, nonprofit corporation, charitable organization, educational nonprofit, scientific nonprofit, agriculture support
Summary:
The House convened, received a message from the Senate, and the chair announced the signing of HB 4 in the presence of the House. The clerk then read a large number of first-reading measures and referred them to committees. Among the notable bills, SB 1 by Senator Perry on campground and youth camp safety was referred to the Committee on Disaster Preparedness and Flooding. Several House resolutions dealing with House rules, quorum, attendance, and penalties for members who missed sessions or broke quorum were referred to the Committee on House Administration, including HR 5, HR 17, HR 18, HR 34, HR 41, and HR 58.
The House also referred a broad slate of resolutions to the Committee on Local and Consent Calendars, including measures by Riddell, Craddick, Toth, Leo Wilson, Schofield, Gehan, Bella Montgomery, Hinojosa, Schoolcraft, Little, Meyer, Luhan, Orr, Johnson, Harris Davila, Lopez, Cameron, Gonzalez of El Paso, Wharton, Flores, Dyson, and Harless. These referrals covered many individual House resolutions and concurrent resolutions, but no debate or votes were recorded in the transcript.
At the end of the proceedings, the House recessed until noon pursuant to a previously adopted motion.
OK
Oklahoma 2026 Regular Session
Appropriations and Budget REVISED- SB1074 -Strom- added Feb 17th, 2026 at 04:45 pm
Appropriations and Budget
Transcript Highlights:
- currently a statutory rate of interest in the statutes, of course, that if you have an underpayment of taxes
- Typically, that's going to be assessed by the Tax Commission, which would tell them, here's what you
- I mean, they'll have some type of agreement or whatever where they're paying those taxes, and it's kind
- 3465 is the bill request from the Oakland Patrol Alliance that extends the sunset for the admission tax
- , as introduced, it extends the expiration date of the Strategic Industrial Development Enhancement Tax
Bills:
HB4421, HB4426, HB4432, HB4329, HB3551, HB3763, HB1411, HB2730, HB3465, HB3649, HB3650, HB3674, HB3941, HB3970, HB3979, HB3980, HB3981, SB1074
Keywords:
child welfare, fentanyl exposure, drug endangerment, environmental testing, safety analysis, remediation, child protection, Department of Human Services, violence prevention, HB4426, SIDE tax credit, strategic industrial development enhancement, income tax credit, economic development, tax incentive, qualified economic development expenditures, qualified initial infrastructure expenditures, industrial park, economic development zone, port authority
OK
Oklahoma 2026 Regular Session
Appropriations and Budget Feb 17th, 2026 at 04:30 pm
Appropriations and Budget
Bills:
HB4421, HB4426, HB4432, HB4329, HB3551, HB3763, HB1411, HB2730, HB3465, HB3649, HB3650, HB3674, HB3941, HB3970, HB3979, HB3980, HB3981, SB1074
Keywords:
child welfare, fentanyl exposure, drug endangerment, environmental testing, safety analysis, remediation, child protection, Department of Human Services, violence prevention, HB4426, SIDE tax credit, strategic industrial development enhancement, income tax credit, economic development, tax incentive, qualified economic development expenditures, qualified initial infrastructure expenditures, industrial park, economic development zone, port authority
AL
Alabama 2025 Regular Session
Alabama Senate County and Municipal Government Committee Mar 4th, 2025
County and Municipal Government
Transcript Highlights:
- It's going to basically set the parameters and bring some structure to the tax exemptions that we give
Keywords:
sales tax, use tax, sales and use tax, local tax exemption, county tax, municipal tax, county commission, municipality, Alabama Department of Revenue, tax exemption, ordinance, resolution, fiscal year, September 1 effective date, notice requirement, local government, tax administration, revenue law, state and local taxation, volunteer firefighters
MN
Transcript Highlights:
- cases before the tax court and and treat cases before the tax court and and treat the<01:04:16.640
- court or that people trying to come into tax court have been having on this particular thing.
- court or that people trying to come into tax court have been having on this particular thing.
- people trying to come tax court or that people trying to come into<01:10:13.280>
tax <01:10:13.560 - 14.560>
on <01:10:14.680>this into tax court have been having on this into tax court have
Keywords:
property tax, tax refund, taxpayer relief, Minnesota taxation, one-time payment, taxation, property valuation, Tax Court, evidentiary standards, Minnesota Statutes, disparity reduction, aid payments, local government, funding, Fillmore County, education funding, managed forest land, classification, forest management plan, agricultural land
Summary:
The committee first approved the April 9 minutes, then took up House File 2988, which would extend for eight more years a sales tax exemption tied to Minnesota State High School League tournament ticket revenue that is funneled into the league’s foundation and returned to schools as grants. Chair Youakim and Executive Director Eric Martins said the program sends more than $1.1 million annually back to schools for activity fee reductions, scholarships, coaching and training, AEDs, late buses, and other school needs, with over 98% of funds going directly to schools. Representative Huot and others spoke in support, while Representative Robinson questioned the structure and suggested the state could instead simply reduce ticket prices and not tax the tickets. The committee laid HF 2988 over for possible inclusion in the omnibus tax bill.
The committee then heard House File 4906, as amended, which would create a one-time property tax refund in calendar year 2026 for owners of residential homesteads and the homestead portion of agricultural property, funded by a $4 billion appropriation in fiscal year 2027. The bill includes a clawback for delinquent taxpayers and offsets to ensure no one receives more in property tax refunds than they paid. A House Research staffer said the Department of Revenue viewed the refund as potentially taxable, while House Research said it likely should be treated as a recovery of prior taxes, and the two would follow up. The bill was introduced with testimony from Eric Bernstein of We Make Minnesota and Nan Madden of the Minnesota Budget Project, both of whom opposed it, arguing it would create a large budget hole, force future cuts, and disproportionately benefit homeowners while excluding renters and lower-income Minnesotans.
Several members also raised concerns. Representative Hewitt said the state should prioritize public safety, rural EMS, and safety-net hospitals rather than a large rebate, and Representative Youakim argued the money would be better spent on longer-term property tax relief and education funding. Representative Hollins said the proposal would worsen racial and wealth inequities because homeownership is lower among communities of color and renters would get nothing. In response, the author and supporters said the bill is meant to put money back into people’s budgets and that individuals should be able to decide how to use their own money. The discussion continued with questions about the bill’s size and fiscal impact, but no final action on HF 4906 was taken in the portion provided.
AL
Alabama 2026 1st Special Session
Alabama House Financial Services Committee Mar 10th, 2026
Financial Services
Transcript Highlights:
- The total purchase amount would be calculated, the tax would be calculated and paid.
- This final total, after the tax is paid, will be rounded to the nearest 5 cents.
- calculated, the tax would be calculated<00:07:31.039>
and <00:07:31.360>paid. - is paid will be rounded to after the tax is paid will be rounded to the<00:07:35.440>
nearest - calculation and any affect the tax calculation and any electronic<00:07:50.000>
payment <00:07
Keywords:
Escambia County, probate court, court fees, legal services, judicial legislation, HB545, legal tender, cash rounding, nearest five cents, nickel rounding, in-person cash transaction, cash transactions, change making, sales tax, Department of Revenue, merchant payments, consumer payments, currency rounding, cash payment, retail transactions
OK
Oklahoma 2026 Regular Session
Local and County Government Feb 3rd, 2026 at 01:30 pm
Local and County Government
Transcript Highlights:
- something along the lines of my Grandfather who worked a second job as an accountant and he did people's taxes
- right now that if there was no impact but there's still a large Industry coming in that is using a tax
- TIF is implemented, there is a lot of legwork and a lot of managing of the income lost thereof, the tax
- They need to be made aware so that the current state statutes on assessing and taxing can happen in a
Keywords:
municipal zoning, home-based businesses, no-impact businesses, local government, regulation, short-term rentals, municipal ordinance, municipal court, court of record, court not of record, city penalties, fine limits, penalty cap, ordinance enforcement, state statute, traffic offenses, speeding, parking, DUI, DWI
TX
Transcript Highlights:
- buildings, as well as enhancing technology for the court.
- The bill verifies the authority of the Brazoria County Commissioner's Court to execute tax abatement
- interests in tax-exempt real property and tangible personal property or improvements located on tax-exempt
- Texas tax code.
- They want to use those pieces of evidence in court.
Keywords:
Texas Constitution, Declaration of Independence, victory or death letter, display, historic preservation, HB 1893, Texas public information law, Public Information Act, Government Code 552.130, Transportation Code Chapter 730, license plate number, vehicle registration, law enforcement video, police body camera, dashcam, redaction, public records request, open records, government transparency, privacy
LA
Transcript Highlights:
- Morris provides for the administration of courts in Orleans Parish and the number of court judges.
- : the criminal district court of Orleans Parish, the juvenile courts, and the municipal and traffic court
- court judges from 4 to 2, and the number of traffic and municipal court judges from 7 to 5.
- Does remove civil court judges when he agreed in the Senate to leave the civil court alone.
- He asked the Supreme Court. The Supreme Court has done their job to look into it.
Bills:
HCR11, HB153, HB278, HB424, HB454, HB455, HB687, HB816, HB833, HB942, HB1053, HB1097, HB1147, HB1148, HB1190, SB75, SB85, SB197, SB200, SB217
Keywords:
Camp Beauregard, Louisiana National Guard, Youth Challenge Program, military affairs, Pineville, National Guard training, emergency response, youth development, alternative education, high school equivalency, GED, at-risk youth, leadership training, job skills, citizenship, veterans, state military operations, mobilization, logistics staging area, public service
MN
Minnesota 2025-2026 Regular Session
House Judiciary Finance and Civil Law Committee 2/26/26
Judiciary Finance and Civil Law
Transcript Highlights:
- The tax court has interpreted this statute as black and white.
- The tax court process is already tilted in favor of the large petitioner, as the fee to file a tax court
- The tax court process is already tilted in favor of the large petitioner, as the fee to file a tax court
- The tax court process is already tilted in favor of the large petitioner, as the fee to file a tax court
- The tax court process is already tilted in favor of the large petitioner, as the fee to file a tax court
Keywords:
Safe at Home, address confidentiality, domestic violence, sexual assault, stalking, harassment, victim privacy, survivor protection, confidential address, protected address, secret address, identity protection, residential confidentiality, program participant, nondiscrimination, court disclosure, protective order, service of process, driver's license, state ID
NM
New Mexico 2026 Regular Session
House - Government, Elections And Indian Affairs Jan 28th, 2026 at 08:36 am
House Government, Elections & Indian Affairs
Transcript Highlights:
- They pay on property tax... Income tax. And then they pay at the pump.
- They pay property tax if they own their home. You get the point. We tax what we earn.
- They're taxed on what they buy. They're taxed on what they own.
- Of course, I think the tax committee would need to weigh in. ...change for the entire tax code.
- The family law court in Albuquerque is such a busy court.
Keywords:
Public Regulation Commission, PRC, utility oversight fund, public utilities, utility regulation, commissioners, commission staff, chief of staff, ethics, Gift Act, revolving door, post-employment restrictions, consumer complaints, telecommunications, pipeline safety, natural gas pipelines, oil pipelines, license fees, regulatory oversight, administrative cleanup
AL
Alabama 2026 1st Special Session
Alabama House Ports, Waterways and Intermodal Transit Committee Jan 21st, 2026
Ports, Waterways & Intermodal Transit
Keywords:
HB277, 2A Sales Tax Holiday, firearms tax exemption, ammunition, hunting supplies, sales tax holiday, Memorial Day, Fourth of July, Second Amendment, gun tax holiday, gun rights, outdoor gear, hunting equipment, state sales tax, use tax, local option tax exemption, county opt-in, municipal opt-in, Department of Revenue, Alabama
TX
Transcript Highlights:
- Harris County has settled out of court for 1.5 years, five, $3 million because of constable misconduct
- A requirement that the Commissioner's Court sets the fee for the contracts, and the fee must recover
- You're now denying the ability of the commissioners' courts to fulfill their statutory responsibilities
- I know we've been through the court.
- To my fellow Cardinal, thank you, sir. ...in court, they're breaking up the band.
Bills:
SB 3, SB 16, SB 2, SB 5, SB 10, HB17, SB 54, SB 9, SB 7, SB 17, SB 4, HB8, HB25, HB26, HB192, HB8, HB25, HB26, HB48, HB149, HB192, HB254, HB17, SB54, SB9, SB7, SB17, SB4, SB3, SB16, SB2, SB5, SB10
Keywords:
flash flood, flood warning, outdoor warning siren, emergency alert, disaster preparedness, flood mitigation, Hill Country floods, Texas Water Development Board, municipalities, counties, local government mandate, public safety, grant program, backup power, weather siren, emergency management, flood-prone area, warning system, real property theft, real property fraud