Transcript Highlights:

• And if they cannot get a quorum, then what happens is the tax rate... ...the tax rate just remains at
• Let the voters decide whether they want to have a tax increase.
• And again, this bill would only affect new tax levies and tax rates because it would go back to the,
• The bill would avoid a double tax to the taxpayers.
• He travels throughout the county with his farm equipment.

Bills: HB240

Keywords: tax exemption, farm products, ad valorem taxation, tax code, producer ownership

Summary: The subcommittee heard a series of county and regional government bills, with most measures left pending after testimony. HB 2097 would let counties that opt in give sheriff’s deputies an alternative appeal route for certain discipline cases through an independent hearing examiner instead of the Civil Service Commission. The author and a CLEET witness said it would be faster, cheaper, and fairer; questions focused on why the bill was needed and whether sheriffs could already use such a process. No opposition testified, and the bill was left pending. HB 4642 drew extensive testimony after the author said it was prompted by a death involving an out-of-state jail contract. The bill would require counties contracting with out-of-state jail facilities to include Texas-like jail standards and oversight provisions. The author, a former detainee held in Louisiana, his wife, and a Texas Jail Project advocate described poor conditions, lack of accountability, and multiple deaths of Texans housed out of state. The Texas Commission on Jail Standards director said five counties are currently housing 1,251 Texas inmates out of state, mostly because of staffing shortages, and said the bill would give the commission more authority and oversight. The bill was left pending. The committee also heard HB 4350, which would allow peace officers to request redaction of personal information from online real property records. Supporters said officers face retaliation risks and should have protections similar to judges and other officials; a title industry witness cautioned that redaction should not compromise the integrity of land records. The bill was left pending. HB 3687 would require county fire marshals in counties over 100,000 to meet specified training and certification standards, and HB 4105 and HB 4205 would give Harris County preferences in construction contracting and require pay parity for comparable law enforcement ranks within the county, respectively; all drew support from county officials and were left pending. HB 5403 would repeal a special rule requiring Dallas and Tarrant county sheriffs to get commissioners court approval for commissary disbursements, and it was also left pending. Later, HB 4462 would let elected county officials in large counties choose outside counsel in civil cases involving them, rather than relying solely on the county attorney. Supporters argued this would reduce conflicts of interest and protect officials’ reputations; questions centered on who qualifies and whether it could conflict with county interests. Finally, HB 240 would restore a five-member quorum requirement for Harris County tax levies, effectively requiring all commissioners to be present before a new tax rate can be adopted; supporters framed it as a taxpayer protection, while the Conference of Urban Counties opposed it as giving one member a de facto veto and potentially disrupting the budget process. Both bills were left pending.

Transcript Highlights:

• I saw that this has almost a million dollars drop in sales tax revenue.
• I'm assuming that's just the state, so there'll also be local taxes that will be lost too.
• Estate sales tax loss, I don't have any numbers on what it would be locally.
• The interest earned on these accounts is also exempt from income tax.
• Then how would that particular piece of money be taxed? Thank you for that question.

Bills: HB1590, HB1242, HB3818, HB4305

Keywords: education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, Oklahoma Tax Commission, agriculture, producer sales, private treaty

Transcript Highlights:

• I saw that this has almost a million-dollar drop in sales tax revenue.
• I'm assuming that's just the state, so there'll also be local taxes that will be lost.
• And FY28, they say it's a 970,000 in state sales tax loss.
• And FY28, they say it's a 970,000 in state sales tax loss.
• The interest earned on these accounts is also exempt from income tax.

Bills: HB1590, HB1242, HB3818, HB4305

Keywords: education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, HB1242, cervidae, deer, elk, sales tax exemption, agricultural exemption, livestock, ranching, farm tax, agricultural sales tax, Oklahoma Tax Commission, agriculture, producer sales, private treaty

Summary: The committee first considered and unanimously approved the nomination of Keith Ventress to the Oklahoma Development Finance Authority and then to the Oklahoma Industrial Finance Authority. Members noted his banking background and asked a brief question about the reference to old congressional district boundaries in the nomination materials, but there was no substantive opposition and both nominations advanced to the Senate. House Bill 1590, by Senator Daniels, would create an Oklahoma education infrastructure linked deposit program to provide reduced-interest loans for charter schools and nonprofit private schools for capital and building needs. Supporters said it would use existing state linked-deposit structures already used for agriculture and affordable housing, while opponents raised concerns about using taxpayer-backed funds for private schools, the bill’s broad nonprofit language, and whether it could lead to more state oversight of private education. The bill passed 9-2. House Bill 1242, which would add survey day to the list of agricultural sales tax exemption items, was discussed briefly but received no motion for a do pass recommendation and remained in committee. House Bill 3818, by Senator Coleman, would create tax-advantaged insurance loss savings accounts for homes and vehicles; members expressed concern about missing definitions, contribution limits, and the potential for abuse, but agreed the concept had promise and the bill passed 9-2 after the enacting clause was stricken for further work. House Bill 4305, as amended, clarified how affordable housing properties are assessed for ad valorem tax purposes by excluding certain income-based subsidies from valuation; after questions about prior court cases and assessment practices, it passed 6-5.

Transcript Highlights:

• I formerly worked as a tax lawyer.
• tax returns show zero due.
• There was a time where the property tax in Arizona is what I call king tax.
• We didn't have income tax. We didn't have sales tax. We had property tax.
• our property tax system.

Bills: HB2016, HB2104, HB2105, HB2288, HB2289

Keywords: tax penalties, filing, tax returns, administration, Arizona Revised Statutes, agricultural property, classification, county assessor, property inspection, appeal process, property tax, agricultural classification, Department of Revenue, property valuation, inspection notice, inspection report, on-site inspection, full cash value, rural land, farm land

Transcript Highlights:

• Into farm to school, and so that's the first part of the bill.
• school, farm to institution program.
• It's either you could rent or lease a farm, or you could rent or lease... From an incubator farm.
• Larson, my first thought was this is a deer problem, not a farm problem.
• Have you looked at the tax forms? Any of those things?

Bills: HF2784, HF2785, HF2778, HF2281, HF2576, HF2280, HF2579

Keywords: beginning farmers, agriculture, loans, economic opportunity, farmers' equity, agriculture appropriations, farm to school, early care, child care food program, school lunch program, local food, Minnesota agriculture, food access, farm-to-institution, limited market access, county fairs, biofuels, E25, ethanol, meat processing

Transcript Highlights:

• </c> hopes of Congress passing a farm bill. hopes of Congress passing a farm bill.
• </c> problem, not a not a farm problem. problem, not a not a farm problem.
• </c><00:28:22.159><c> practices</c> in some uh servid uh farming practices in some uh servid uh farming
• Have you looked at the tax forms?
• </c> influenza for agricultural workers, farm influenza for agricultural workers, farm workers,<00:41

Bills: HF2784, HF2785, HF2778, HF2281, HF2576, HF2280, HF2579

Keywords: beginning farmers, agriculture, loans, economic opportunity, farmers' equity, agriculture appropriations, farm to school, early care, child care food program, school lunch program, local food, Minnesota agriculture, food access, farm-to-institution, limited market access, county fairs, biofuels, E25, ethanol, meat processing

Transcript Highlights:

• and income tax.
• We normally oppose any tax increases, but because there was dedicated funding for agriculture, Farm Bureau
• </c> head tax law. head tax law.
• </c> state tax liability. state tax liability.
• </c> subsidizing it with our tax money. subsidizing it with our tax money.

Bills: SB2309, SB2317, SB2318, SB2319, SB2321, SB2323, SB2332, SB2405, SB2485

Keywords: agricultural loans, financial support, Hawaii agriculture, food security, revolving fund, agriculture, insurance, small producers, state support, biosecurity, farm coverage, public-private partnerships, agricultural policy, agricultural statistics, data collection, Department of Agriculture and Biosecurity, economic analysis, market development, grant funding, climate resiliency

Summary: The committee heard testimony on several agriculture-related measures, beginning with SB 2309, which would require the agricultural loan division to sell portions of its loan portfolio and use the proceeds to expand the agriculture loan revolving fund. The Department of Agriculture and Biosecurity and the Hawaii Farm Bureau supported the bill, along with several other organizations and individuals. A committee question focused on the risk of not finding a qualified buyer for the loan portfolio; DAB said a mandatory sale of the full amount could force a less favorable rate, while flexibility to sell different amounts could produce a more equitable return. The measure drew eight supporters and no opposition. The committee then took up SB 2317, which directs DAB to study insurance coverage for small producers and report back to the Legislature. DAB and multiple farm groups supported the bill. In response to a question about cost, DAB estimated about $250,000 would be needed, with the study likely covering crop, health, and liability insurance. The next measure, SB 2318, would establish an agriculture statistics program in statute. DAB said it strongly supported the bill and could ramp up quickly if positions were provided; the committee discussed whether a first report could be completed by year’s end if the bill became law midyear, and DAB said yes. SB 2319, which would fund and make permanent a full-time grant writer position at DAB, also drew strong support from DAB, the Hawaii Farm Bureau, Ulupono Initiative, the Hawaii Cattlemen’s Council, the local food coalition, and others, with testifiers emphasizing the position’s return on investment and success in bringing in federal funds. The committee also heard SB 2321, establishing a two-year pilot program to respond to the twoline spittlebug. DAB, ranching groups, and many others supported the bill, citing the pest’s spread and the need to act before it becomes unmanageable. A DAB pest control manager said he would need to research past response details and provide them later. Members emphasized the importance of early intervention. For SB 2323, which creates a farmland transition commission to study barriers to farmland access and recommend solutions, DAB offered comments and support for the intent, while farm groups generally supported the concept but raised concerns about the proposed age range and whether a separate commission was necessary. DAB said the Board of Agriculture likely would not have the capacity to perform the commission’s duties and estimated there would be costs to establish it, though no figure was available at the hearing. Finally, the committee heard SB 2332, which reestablishes the agriculture and food security special fund, creates a carbon emissions tax and dividend fund, gradually raises carbon-related tax rates, and provides a refundable carbon cashback credit. DAB supported the measure and deferred to Taxation on details; the Department of Taxation said it would stand on its comments, and the Attorney General’s office offered comments and recommendations. Carbon Cashback Hawaii and the County of Hawaii Department of Research and Development supported the bill, arguing it would reduce emissions, protect lower-income households, and be relatively simple to administer.

Transcript Highlights:

• 165-2 or farm to a right<00:19:11.039><c> to</c><00:19:11.280><c> farm</c><00:19:11.679><c> law</c><
• </c> Farm Bureau in person. Farm Bureau in person.
• </c> deal with this challenge is tax credits. deal with this challenge is tax credits.
• The Farm Bureau suggests looking at another mechanism, creating a separate tax credit for them so that
• </c> legislature can create a tax credit. legislature can create a tax credit.

Bills: HB2425, HB2596, HB2573, HB2017, HB1931, HB1736, HB1594, HB1828

Keywords: agriculture, sugarcane, permitting process, land use, conservation district, diversified agriculture, economic impact, invasive species, plant sales, weed risk assessment, consumer protection, environmental impact, workforce development, biosecurity, training program, partnerships, tax credit, Hawaiian home lands, investment costs, nonrefundable

Summary: The committee heard opening remarks and then took testimony on several agriculture-related bills. HB 2425 would exempt agricultural enterprises on former commercial sugarcane lands in conservation use districts from certain permitting and site plan requirements. The Department of Agriculture supported the measure and stood on written comments. The Hawaii Farm Bureau supported the intent but said the bill appeared to cite the wrong statute and suggested amending the conservation district law instead. Other testimony was generally supportive, while some witnesses raised concerns about using the right statutory vehicle. Committee members questioned whether the bill should be redirected through a different chapter. The committee then heard HB 596, which would require retail sellers of plants to disclose invasiveness risk, direct the Invasive Species Council to create a labeling system and weed risk assessments, and establish fines. The Department of Land and Natural Resources strongly supported the bill, saying point-of-sale labels would help consumers make informed choices. Supporters from the Coordinating Group on Alien Pest Species said the state’s noxious weed and restricted plant lists are outdated or incomplete and that the bill would help prevent harmful species from being purchased and planted. Opponents, including the Hawaii Farm Bureau and Hawaii Food Policy Foundation, argued the measure was too broad, could stigmatize plants and producers, and might be better implemented through voluntary education or narrower definitions. Committee discussion focused on possible amendments, including using printable labels from a website and limiting the bill to larger commercial retailers. HB 2573 would create a five-year agriculture and biosecurity workforce development pilot program involving the Department of Agriculture and Biosecurity, Leeward Community College, and the Department of Human Resources Development. DHRD said it supported the intent but wanted clearer responsibilities; the University of Hawaiʻi, the Department of Agriculture and Biosecurity, the Hawaii Farm Bureau, the Hawaii Food Policy Foundation, and others supported the proposal. DAB said the program would help build needed biosecurity staffing and training, and that law-enforcement-related curriculum could be incorporated. Finally, the committee began hearing HB 207, which would expand the important agricultural land qualified agricultural tax credit to include certain Hawaiian homelands and additional agricultural costs such as orchards, fruit crops, and clearing former sugar and pineapple lands. The Department of Taxation and DAB stood on written comments, while the Department of Hawaiian Homelands strongly supported the bill, calling it a potential game-changer for developing agricultural lands and offsetting infrastructure costs; the department also asked that the credit be broadened beyond agriculture alone.

Bills: HB444, HB444

Keywords: HB444, vaccines, vaccine exemption, religious exemption, religious liberty, private school, church school, faith-based school, parochial school, school immunization, testing requirement, disease testing, parental rights, school enrollment, attendance requirements, CHOOSE Act, school choice, education funding, tax exemption, corporate income tax

Transcript Highlights:

• tax.
• Members, there's a currently an ad valorem tax exemption for farm input products such as poultry eggs
• However, there's no clear ad valorem tax exemption for many other inputs. used in farming and ranching
• HB 255. verifies the definition of farm products under the tax code to ensure. fair and consistent treatment
• tax.

Bills: HB195, HB247, HB255, HJR2, HJR4, HJR6, HJR31, HJR34, HB195, HB247, HB255, HJR6, HJR31, HJR34

Keywords: school district, ad valorem tax, local revenue, tax collection, education funding, border security, tax exemption, ad valorem, real property, infrastructure, Texas-Mexico border, ad valorem taxation, farm products, livestock, timber, death tax, inheritance tax, estate tax, property transfer, constitutional amendment

Transcript Highlights:

• House Bill 3486 creates a sales and use tax incentive for restaurants that purchase Texas farm-raised
• farm-raised oysters.
• Even a tax impact like this can be really meaningful.
• This bill adds food bank vehicles to the list of exempt vehicles in the tax code from state tax on the
• or the Texas Insurance Premium Tax.

Bills: HB104, HB2434, HB2529, HB2688, HB3161, HB3486, HB3487, HB3745, HB4044, HB4226, HB4945, HB104

Keywords: Texas Future Fund, investment review board, economic stabilization, innovative technology, national defense, retirement, service credit, Employees Retirement System of Texas, employee benefits, pension reform, salary supplement, county judges, judicial functions, state law, government compensation, public retirement systems, municipality pensions, firefighters, police officers, retirement age

Transcript Highlights:

• that they don't owe any taxes.
• The bill also adds the estimated tax impact of an increase in property taxes on a home valued at $300,000
• The bill also adds the estimated tax impact of an increase in property taxes on a home valued at $300,000
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in

Bills: HB2016, HB2104, HB2105, HB2174, HB2256, HB2289, HB2477, HB2903, HB2939, HB2979, HB2996, HB4103

Keywords: tax penalties, filing, tax returns, administration, Arizona Revised Statutes, agricultural property, classification, county assessor, property inspection, appeal process, property tax, agricultural classification, Department of Revenue, property valuation, inspection notice, inspection report, on-site inspection, full cash value, rural land, farm land

Transcript Highlights:

• </c> farms.
• Uh we've long supported farm farms.
• even pay any taxes.
• even pay any taxes.
• to</c><00:37:06.720><c> food</c> production, farm to school, farm to food production, farm to school,

Bills: HB1601, HB1828, HB1616, HB1603, HB1606, HB1604, HB1605

Keywords: biosecurity, invasive species, Hawaii Invasive Species Council, Department of Land and Natural Resources, appropriation, agriculture, land use, farm dwelling, renewable energy, income qualification, solar energy, geothermal resources, hydropower, agricultural tourism, aquaculture, commercial activity, swine production, Korean natural farming, land leases, Hawaii

Bills: SB255, SB199, SB47, HB605, HB216, HB621, HB148, HB389, HB509, HB248, SB255, SB199, SB47, HB605, HB216, HB621, HB148, HB389, HB509, HB248, SB336, SB293, SB43, HB420, HB60, HB188, HB106, HB105, HB11

Keywords: SB255, cannabinoid, hemp, hemp-derived THC, THCa, delta-8 THC, HHC, CBD, THC, novel cannabinoid products, hemp products, intoxicating hemp, delta-8, retail license, Department of Revenue, Department of Agriculture and Industries, testing and labeling, third-party laboratory, product safety, public health

Transcript Highlights:

• No tax increase. Senate Bill 190 does not raise taxes.
• It does not increase the tobacco tax or create any new taxes.
• It's already taxed.
• There's new taxes.
• This isn't raising taxes. It's essentially In your brief opening. This isn't raising taxes.

Bills: SB190, SB152, SB77, SB150, SB151, SB156, SB172, SB182, SB185, SB212, SB170, SB133, SB174, SB163

Keywords: cancer treatment, revenue bonds, Gila Regional Medical Center, Nor-Lea General Hospital, healthcare funding, telecommunications, low-income assistance, lifeline, broadband, rural broadband, universal service fund, public regulation commission, PRC, 911 surcharge, telecommunications relay service, VoIP, mobile service, internet affordability, digital equity, digital inclusion

Transcript Highlights:

• of Equalization is the group that looks at any kind of appeals that the General Public has for their tax

Bills: HB236, HB236

Keywords: HB236, Baldwin County, Board of Equalization, per diem, supplemental compensation, county board, ad valorem tax, property tax appeal, tax assessment, mileage reimbursement, Consumer Price Index, CPI adjustment, local legislation, equalization board, taxpayer protests, property inspection, county revenue, education appropriations, supplemental appropriation, Education Trust Fund

Transcript Highlights:

• The sales tax exemptions on equipments for manufacturers, electricity providers, and farming and agriculture
• tax rates.
• their tax rate levy steady, you know, not raising taxes.
• tax.
• tax revenue.

Bills: HB19, HB30, HB851, HB1663, HB1681, HB1769, HB1937, HB1979, HB2428, HB2433, HB2825, HB3159, HB3424, HB3486, HB3487, HB3504, HB3605, HB3879, HB3994, HB4382, HB4752, HB5444, HB5446, HB5447, HB3199, HB4847, HB19

Keywords: local government debt, property tax, ad valorem tax, bond election, certificate of obligation, anticipation note, school district tax rate, voter-approval rate, debt service cap, municipal finance, county bonds, flood control district, hospital district, public works, tax transparency, property tax notice, November uniform election date, general obligation bonds, local debt reform, taxpayer notice

Transcript Highlights:

• ><c> in</c> Farm, which is a small vegetable farm in Farm, which is a small vegetable farm in Northeast
• bigger farms.
• bigger farms.
• bigger farms.
• They may may farm things farm flowers.

Bills: HF3508, HF3548, HF3549

Keywords: dairy assistance, agriculture, investment, relief initiative, farm support, farm assistance, down payment, state funding, loan modification, grain indemnity, financial security, crop insurance, Minnesota agriculture, 1183, house

Transcript Highlights:

• What it simply is, is a checkoff for your tax refund that you can donate part of your refund to the Wildlife

Bills: SB248, SB985, SB1307, SB1319, SB1405, SB1530, SB1919

Keywords: tourism, revolving fund, Oklahoma Tourism and Recreation Department, real property, fund management, Oklahoma Local Food for Schools, school meals, local food procurement, farm to school, school districts, Department of Agriculture, Food and Forestry, local producers, meat processors, reimbursement program, agriculture, nutrition, farmers, ranchers, local sourcing

Transcript Highlights:

• Annexation is a tax property of this... Annexation is a tax property of this resort only.
• So, for the chairman here, we have left the ABV the same at 7% and the tax.
• We've left the ABV the same at 7% and the tax structure remains the same. So there are no changes.
• You know, your financial aid person about collegiate financial aid and tax implications if you were to
• it's like a super PAC where you have a whole bunch of people throwing money into a super PAC, but it's tax

Bills: SB311, SB322, SB304, SB313, SB315, SB316, HB489, SB90

Keywords: electric transmission, public highways, permit processing, economic growth, infrastructure, rural development, condemnation actions, state regulations, community development district, CDD, annexation, municipal annexation, wet municipality, dry county, wet county, Sunday alcohol sales, ABC Board, alcohol licensing, on-premises consumption, golf course