Video & Transcript Research : 'general excise tax exemption'
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MN
Transcript Highlights:
- Currently, 27% of the solid waste management tax revenue is going into the general fund.
- Currently, 27% of the solid waste management tax revenue is going into the general fund.
- this is a user tax that now generates<00:16:01.279>
over <00:16:01.519>a <00:16:01.680> - the revenue generated from Solid Waste<00:29:34.480>
Management <00:29:35.039>tax <00:29 - He explained that sales tax laws say that if an item is to be used in the home, it is exempt.
Keywords:
solid waste management, resource management account, environmental fund, taxation, Minnesota statutes, homestead, property tax, classification, disability, resort properties, recreational use, commercial property, tax refund, estimated tax, interest on refunds, income tax, corporate franchise tax, S corporation, partnership, corporation
MN
Transcript Highlights:
- Chair Davids and committee members, my bill, HF 1126, seeks to establish a property tax exemption for
- HF 1126 seeks to establish a property tax exemption for the Leech Lake Band of Ojibwe Twin Cities office
- This bill would authorize a property tax exemption that would apply to the Leech Lake Band of Ojibwe
- as<00:14:05.759>
the exempt property tax status as the exempt property tax status as the members - <00:14:42.839>
operation <00:14:43.279>of tax exemption based on the operation of tax
Keywords:
property tax, Indian Tribe, tax exemption, Minnesota, public charity, property tax exemption, Minnesota statutes, unorganized territory, federally recognized, soil conservation, water conservation, local government aid, environmental funding, Minnesota legislation, tax credits, sustainable aviation fuel, environmental policy, corporate franchise, Minnesota taxation, tobacco
HI
Hawaii 2026 Regular Session
ECD Public Hearing - Wed Feb 18, 2026 @ 9:30 AM HST
Economic Development & Technology
Transcript Highlights:
- So, this tax credit sandwich generation.
- excise tax has a permitting effect which increases taxes on the...
- <01:26:53.440>
permitting general excise tax has a permitting general excise tax has a permitting - excise tax has a pyramiding effect, which increases taxes on the lease article to 12%.
- This bill supports affordable housing by allowing HHFDC to certify generalized access tax exemptions
Keywords:
Hawaii Technology Development Corporation, economic diversification, small business, innovation, manufacturing assistance, grants, technology programs, advanced manufacturing, military, community relations, economic development, defense-related programs, workforce development, local business readiness, in-state manufacturing, federal investment, space operations, orbital sustainability, aerospace, space traffic management
Summary:
The committee heard testimony on several measures, beginning with HB 2410 relating to the Hawaii Technology Development Corporation. Testifiers from HTDC and the Hawaii Food Industry Association stood on written testimony, and members discussed the funding request, which was described as $1 million each for three programs, for a total of $3 million. The measure appeared to have broad support, with no opposition noted.
The committee then took up HB 2235 HD1 on the military and community relations office, where Lori Moore of MACC asked for additional funding to support local businesses and education-to-career initiatives statewide. Members asked about the amount, and the request was identified as $1.3 million total. HB 904 on space operations followed, with three supporters and one opponent, though no substantive testimony was captured beyond the vote counts.
HB 2201 on state enterprise zones drew testimony from Georgia Skinner of DBEDT’s Creative Industries division, who said the measure would build on a well-run enterprise zone program and help make Hawaii’s film industry more competitive. Tom Yamashita of the Tax Foundation also provided comments. The committee then considered HB 2349 relating to DCCA and DBEDT coordination; DCCA explained it already provides links and information to DBEDT programs, while DBEDT argued that direct data sharing would allow more proactive outreach. Members raised privacy and cost concerns, and DBEDT said it would consider opt-in collection and acknowledged system changes and possible funding needs.
The committee also heard two tax credit bills. HB 1972 HD1, on a caregiver tax credit, received strong support from AARP, the Hawaii Public Health Institute, the Hawaii Children’s Action Network, and others, who described caregivers as an “invisible workforce” and argued the credit would help families keep loved ones at home and reduce financial strain. The Tax Foundation suggested a grant or subsidy program might be more efficient than a tax credit and raised concerns about debarment provisions. HB 20007 HD1, on the household and dependent care services tax credit, also drew strong support from public health and family advocacy groups, who said Hawaii families face some of the nation’s highest child care costs and that the bill would better reflect current expenses; the Tax Foundation again raised technical concerns about complexity and debarment. Members asked about fiscal impacts, and testimony indicated the current credit costs about $6 million, with the bill expected to increase that amount. The committee then moved on to HB 2385 HD1 on housing, where the Deputy Attorney General began presenting written comments on whether the bill limits county authority.
LA
Transcript Highlights:
- This is just a small change to the annual tax exemption budget.
- The annual tax exemption budget is typically due in the first week or so of March.
- collector for each parish to create an annual tax exemption budget related to local sales and use tax
- exemptions that largely mirrors the tax exemption budget, or T.E.B., relative to state taxes that the
- So this will put a requirement on local taxing authorities to provide the level of tax exemption that's
Keywords:
water utility, tax credit, excessive rates, residential service, subcommittee, tobacco tax, excise tax, smokeless tobacco, vapor products, public health, FDA, risk-proportionate, tax credits, higher education, workforce development, brain drain, economic incentives, SB 73, Act 10, Act No. 774 of 2024
Summary:
The Ways and Means Committee heard several tax, revenue, and property-tax related measures. SB 318 was amended and reported as amended; it revises the Department of Revenue’s annual tax exemption budget process by removing parish-level reporting from that report, creating a new business tax benefit report due in September, and adding a local sales tax exemption reporting requirement for parish collectors. SB 128, authorizing the Department of Revenue to use an existing vendor to obtain address changes for notices, was reported favorably. SB 149, which changes general obligation bond bid procedures so only the winning bidder must post good-faith money, was amended and reported as amended. SB 180, allowing a surviving spouse of a deceased disabled veteran to make a one-time transfer of an expanded homestead/property tax exemption, was reported favorably. SB 196, extending the tax appeal period from 60 to 90 days and making conforming changes, was amended and reported as amended; committee members noted it was intended to align Louisiana with common practice and improve the state’s tax climate rating.
The committee also considered SCR 11, creating the Anchor Home Task Force to study tax credits to encourage Louisiana college graduates to live and work in the state during their first five years after graduation; it was reported favorably. SB 340, requiring parish assessors statewide to provide a permanent homestead exemption registration form, was reported favorably after questions about local cost and implementation; the sponsor said assessors supported it and it could save mailing costs. The committee then took up Sen. Gregory Miller’s tax-sale reform package: SB 73, SB 238, and SB 191. SB 73 was reported favorably to resolve a conflict between prior law and a 2024 constitutional amendment on ad valorem tax collection timing. SB 238 was reported favorably to clarify procedures for tax sales and notices already issued before January 1, 2026. SB 191 was amended to restore the requirement for two advertisements for tax lien auctions instead of one, then reported favorably. Finally, SB 89, a backup bill limited to St. Charles Parish requiring the homestead exemption form, was also reported favorably after the sponsor said it would not be needed if SB 340 becomes law. HB 1120 was announced as voluntarily deferred, and the committee adjourned without objection.
HI
Transcript Highlights:
- Mahalo the future generations of Hawaii.
- It was generations go on to still last.
- This would exempt all of that.
- exemption.
- So, this would exempt all that. >> Okay. So, this would exempt all that.
Bills:
HB1817, HB2056, HB2616, HB1718, HB1842, HB1740, HB1919, HB1616, HB1774, HB1984, HB1603, HB2171
Keywords:
fishing regulation, ʻamaʻama, striped mullet, bag limit, overfishing, Hawaii fisheries, funding, appropriations, Honolulu, housing, construction, grant-in-aid, community development, Banyan Drive, Hawaii community development authority, cultural revitalization, special fund, public safety, economic development, affordable housing
Summary:
The committee heard HB 1817, which would create a daily bag limit for amaa/ama fish to protect Hawaii’s fisheries. DLNR said the biggest stressor on amaa populations is diversion of freshwater flows that cut off food sources for juvenile fish, and suggested that place-by-place rulemaking with fishers and stakeholders would be the most effective approach. A teacher and several Waialua Elementary students testified in strong support, describing research on declining catch data, cultural importance, and the need to preserve the fish for future generations. Other supporters said the fish is being outcompeted by invasive species and cited historical declines, including testimony that bag limits in Hilo Bay have helped increase populations.
Committee members asked DLNR about traditional and cultural gathering rights, whether the bill’s bag limit would apply to native Hawaiian practices, and whether the limit was 10 per day or per season. DLNR said constitutional Hawaiian practices are protected, but also noted that if the bag limit is set in statute it would limit the department’s flexibility to tailor rules by area. Members also asked about other conservation efforts, and DLNR said fish pond revitalization and amaa production are underway statewide. One member raised concern that a statewide statutory limit might not fit conditions on every island, and DLNR said it has authority to adopt area-specific rules through rulemaking, though that process can take months to more than a year.
The committee then moved to HP 206, an appropriations measure for the City and County of Honolulu involving school land transfers, and HP 266B relating to Banyan Drive. On HP 206, the county said the request is a one-time item and estimated costs were about $3.25 million, with the city and county already spending more than $350,000 on the transfers. On HP 266B, HCDA said it is conducting a master planning effort for Banyan Drive and plans a community visioning exercise this summer. Testimony from the Banyan Drive redevelopment agency emphasized the need for more flexible land-tenure rules, while OHA supported the bill with amendments to include cultural specialists and lineal descendants in the redevelopment process and to protect ceded lands. No votes were taken in the portion of the meeting provided.
MN
Transcript Highlights:
- unique uh in terms of using general unique uh in terms of using general obligation<00:31:56.159>
- <00:48:48.440>
obligation then 41.9 million in general obligation then 41.9 million in general - that Generations but from Generations that Generations but from Generations that are<01:11:10.880
- But I want to point out that Oak Park Heights is a community that for generations has hosted a coal generation
- <01:27:44.760>
has community that for Generations has community that for Generations has hosted
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
AL
Alabama 2025 Regular Session
Alabama House Ways and Means Education Committee Apr 30th, 2025
Ways and Means Education
Transcript Highlights:
- We have several of these tax exemptions. Your floor is yours. Thank you, Mr.
- I have one of those requests for tax exemption.
- What the request is, is of course for sales and use tax exemption.
- Of course, all these bills are just exempting the state tax.
- They've raised $133,000 and the request is to exempt the sales tax on those... to exempt that sales tax
Keywords:
entertainment, film, music, production incentives, Alabama Film Office, tax rebates, media industry, economic development, Baptist convention, tax exemption, sales and use tax, Alabama, nonprofit, HB203, High Socks for Hope, nonprofit tax exemption, sales tax, use tax, state tax exemption, local option tax exemption
OK
Transcript Highlights:
- Manufactured homeowners must pay the 3.25% motor vehicle excise tax levy. while brick and mortar homes
- The committee sub for Senate Bill 1829 will reduce the motor vehicle excise tax levy on new and used
- It's just that the excise tax right now, actually, it's paid, as I understand, in two different ways.
- Oklahoma collects this excise tax, and then counties will go ahead and collect the ad valorem.
- So, you're telling me that there are people that are paying an excise tax and paying ad valorem yearly
Bills:
SB683, SB1579, SB1389, SB1387, SB1390, SB1391, SB2063, SB1829, SB2060, SB1842, SB1398, SB1212, SB2158, SB102
Keywords:
education, tax credit, student support, private school, Oklahoma Parental Choice Tax Credit, financial assistance, homeschooling, qualified expenses, property tax, valuation increase, taxpayer rights, homestead, protest process, school choice, tuition assistance, income limits, parental choice, accreditation, sales tax, motor vehicles
AL
Alabama 2026 Regular Session
Alabama House Ways and Means General Fund Committee Mar 4th, 2026
Ways and Means General Fund
Transcript Highlights:
- there is a great opportunity for the state of Alabama, uh, in allowing these whales and getting the tax
- Uh, but I don't want the committee to just turn a blind eye with the 20% taxes, anything of that nature
- I did look at some fees and taxes.
- I did look at some<00:01:58.000>
fees <00:01:58.320>and <00:01:58.560>taxes. - This this may be a some fees and taxes.
Keywords:
Monroe County, sheriff, sheriff compensation, county salary, expense allowance, local act, county general fund, retirement contributions, law enforcement pay, public official salary, county budget, Alabama local legislation, service contracts, consumer protection, advertising disclosure, insurance, contract cancellation, parole procedures, advocacy, parole board
WY
Transcript Highlights:
- exemption? exemption?
- them the property that would exempt them the property taxes<00:23:44.000>
on <00:23:44.159> - The bill currently requires that the tax measure be submitted on the general election ballot.
- The bill currently requires that the tax measure be submitted on the general election ballot.
- sales tax. sales tax.
Keywords:
veterans, property tax exemption, disabled, service-connected disability, Wyoming, governmental claims, liability limits, inflation adjustment, public safety, local government insurance, HB0127, recreation mill levy, recreational facilities, public recreation, mill levy, property tax, local tax, county commissioners, school district levy, voter approval
AL
Alabama 2025 Regular Session
Alabama House Ways and Means General Fund Committee Mar 5th, 2025
Ways and Means General Fund
Transcript Highlights:
- This bill proposes a significantly lower tax rate on heated... significantly lower tax rate on heated
- HB 357 proposes a tax on heated tobacco products at a rate... tax on heated tobacco products at a rate
- What it does is define heated tobacco products and it places an excise tax on heated tobacco... ...places
- an excise tax on heated tobacco products.
- Placing a lower excise tax on less... ...placing a lower excise tax on less harmful products is perfectly
Keywords:
elections, post-election audit, election audit, risk-limiting audit, ballot audit, election integrity, voter confidence, Secretary of State, judge of probate, canvassing board, poll watchers, ballot containers, manual tally, recount, county election, statewide election, general election, absentee ballots, provisional ballots, election transparency
WY
Transcript Highlights:
- First bill for consideration is property tax exemptions effect on people's initiatives.
- I'm House District 35 representative, and I'm presenting House Bill 147, Property Tax Exemption Effects
- I'm House District 35 representative, and I'm presenting House Bill 147, Property Tax Exemption Effects
- It's that exemption.
- Chairman, comment general. >> Mr. Chairman, comment general.
Keywords:
property tax, homeowner exemption, Wyoming, voter initiative, tax legislation, HB0127, recreation mill levy, recreational facilities, public recreation, mill levy, local tax, county commissioners, school district levy, voter approval, ballot measure, general election, tax referendum, special purpose tax, Wyoming taxation, W.S. 18-9-201
TX
Transcript Highlights:
- The SMR tax for the city of Coppell is a special sales tax utilized by cities across Texas to repair
- This will enable the chief appraiser to determine if any property tax exemptions need to be updated.
- to propose the adoption of an M&O tax rate above the voter approval tax rate for a specific purpose.
- Taxpayers have raised concerns that taxing units re-propose bond propositions and tax rate increases
- pay their taxes.
Keywords:
municipal sales tax, street maintenance, local option tax, Tax Code Chapter 327, sales and use tax, street repair, sidewalk maintenance, water infrastructure, wastewater system, stormwater system, local election, ballot language, reauthorization, municipal finance, infrastructure funding, Texas municipalities, street and sidewalk tax, special district tax, public works, property tax
WY
OK
Oklahoma 2026 Regular Session
Alcohol, Tobacco and Controlled Substances REVISED: HB3530 - Added Feb 11th, 2026 at 10:30 am
Alcohol, Tobacco and Controlled Substances
Transcript Highlights:
- in the language that we had put in, which may appear that people who are brewing at home would be taxed
- on the beer that they were brewing at home, which they are not currently taxed.
- So this language is meant to ensure that brewing at home you are not taxed for that if you're not selling
- I capped the fund at $5 million, so anything over that would head to general revenue.
- we need to add that, we sure can, but it caps it at $5 million in Anything above that does go to general
Keywords:
alcoholic beverages, personal use permit, manufacturing, excise tax, Oklahoma Alcoholic Beverage Control Act, medical marijuana, license transfer, Oklahoma Medical Marijuana Authority, moratorium, business regulation, commercial grower licenses, licensing restrictions, agriculture, alternative nicotine products, vaping, regulations, manufacturing standards, packaging requirements, penalties, Attorney General
MN
Transcript Highlights:
- liability or income tax liability.
- liability or income tax liability.
- from state income tax.
- Commercial industrial property pay estate general levy as well, so a business could get this tax return
- you don't pay taxes.
Keywords:
tax relief fund, budget surplus, surplus revenue, tax rebate, tax refund, one-time refund, income tax, property tax, constitutional amendment, Minnesota Constitution, general fund, budget reserve, taxpayer relief, state surplus, fiscal forecast, wealthy taxpayers, high-income exclusion, 2026 ballot, referendum, surplus distribution
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 5th, 2026 at 04:18 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- Meaning that it is a bill that will generate income that can cover some of the tax credits that we are
- It's not the general fund. It's the tax or I don't know.
- It's not the general fund. It's the tax or I don't know.
- What this does is this provides an exemption from the state gross receipts tax for construction projects
- Senate Bill 156 removes the income cap on the Social Security tax exemption, so all eligible New Mexico
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
AL
Alabama 2025 Regular Session
Alabama House Boards, Agencies and Commissions Committee Apr 16th, 2025
Boards, Agencies and Commissions
Transcript Highlights:
- Um, I generally tell everybody they have three minutes to talk, but then if we have so many people sign
Keywords:
real estate, disclosures, equitable interest, disciplinary actions, Alabama Real Estate Commission, parole procedures, advocacy, parole board, victim representation, inmate rights, HB397, homestead exemption, ad valorem tax, property tax, tax relief, senior exemption, elderly homeowners, retiree exemption, disability exemption, blind exemption
AL
Alabama 2025 Regular Session
Alabama House Boards, Agencies and Commissions Committee Apr 9th, 2025
Boards, Agencies and Commissions
Keywords:
water recreation, public access, water bodies, recreational use, water commissions, real estate, disclosures, equitable interest, disciplinary actions, Alabama Real Estate Commission, HB397, homestead exemption, ad valorem tax, property tax, tax relief, senior exemption, elderly homeowners, retiree exemption, disability exemption, blind exemption
HI
Keywords:
SB2697, Hawaii transportation, motor vehicle law, road shoulder, shoulder lane, shoulder driving, high occupancy vehicle lane, HOV lane, vehicle registration, expired registration, out-of-state vehicle, vehicle tax delinquency, impoundment, vehicle seizure, public auction, county finance, Department of Transportation, law enforcement, antique motor vehicle, traffic penalties
Summary:
The joint hearing of the Transportation and Labor and Technology committees considered HB 2097, which would allow administrative driver’s license revocation hearings to be held by interactive conference technology such as Zoom and permit electronic exchange of evidence. DOT and the Administrative Driver’s License Revocation Office supported the bill, saying Zoom hearings have worked well since 2021 and save time and money. Both committees passed HB 2097 with technical and nonsubstantive amendments.
The Transportation Committee then heard HB 1163 on commercial driver licensing, HB 2113 on funding vegetation removal from the Kaola Stream drainage way, HB 2283 on port pilotage, HB 1588 on a noise detection camera program, and HB 2333 on airport special districts and aeronautics penalties. DOT asked for HB 1163 to use “non-domiciled” language to match federal rules, and the committee passed it with amendments. For HB 2113, the Department of Agriculture and Biosecurity said the project would likely need about $1 million, and the committee passed the bill with amendments while noting the funding would be reflected in the committee report rather than the measure itself.
HB 2283 drew broad support from maritime and labor interests, but the committee deferred it, saying the Senate version was already moving and would be used instead. HB 1588 received support from DOT and several community and health-related testifiers who said noise from traffic is a serious problem, but the committee expressed concern about enforcement language and re-referred the bill to Judiciary/Ways and Means while still passing it forward. HB 2333 was supported by DOT and airline interests; after questions about airport loitering and sleeping rules, the committee passed it as is. In the final decision-making, the committee adopted the chair’s recommendations on HB 1163, HB 2113, HB 1588, and HB 2333, and deferred HB 2283.