Transcript Highlights:

• individual income tax that they owe on their business income at the entity level in the state.
• </c> is they allow those, uh, individual is they allow those, uh, individual income<00:03:33.760><c>
• ><c> tax</c> uh, to pay their individual income tax uh, to pay their individual income tax that<00:03
• </c><00:05:25.360><c> That</c> their individual income taxes. That their individual income taxes.
• </c> income tax at the individual level. income tax at the individual level.

Bills: HF3127, HF3524, HF3525, HF3754

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, overtime compensation, tax deduction, income tax, federal regulations, tax reform, tip income, federal tax deduction, Minnesota Statutes, individual income, employer contributions, Trump accounts, federal law, gross income exclusion, 1183

Transcript Highlights:

• Coalition Against Domestic Violence be inscribed on the individual income tax form.
• Just curious, is this just for individual income taxes, or is this for corporate or who all could check
• I think this is for the individual return. So only for individual returns? Okay.
• I believe that the language, where this is amended, does reference specifically individual income tax
• House Bill 474 by Representative Young creates an individual income tax checkoff for donations to the

Bills: HB156, HB474, HB602, HB633, HB852

Keywords: severance tax, parish revenue, constitutional amendment, natural resources, local government funding, HB 474, Act 400, Louisiana income tax, tax refund checkoff, refund donation, alumni association, Grambling University National Alumni Association, Louisiana Tech University Alumni Association, Department of Revenue, Title 47, voluntary contribution, tax return designation, state tax refund, nonprofit donation, higher education

Transcript Highlights:

• It also establishes individual income tax subtractions from Arizona gross income and modifies the deductions
• But if we were to speak of individual income tax, yes, inflation does play a significant role in that
• So when we actually look at the individual income tax, the flat tax isn't necessarily driving wage earnings
• We had one of the highest individual income tax rates in the United States.
• We had one of the highest individual income tax rates in the United States.

Bills: HB2011, HB2089, HB2090, HB2092, HB2477, HB2785

Keywords: individual income tax, subtraction, Arizona Revised Statutes, retirement benefits, adoption costs, charitable contributions, health insurance, premium payment, Arizona State Retirement System, contingent annuitant, long-term disability, benefits limitations, disability compensation, social security, retirement system, elected officials, ASRS, eligibility waiver, age 65, education savings

Transcript Highlights:

• Like with section 179, over 80% of the tax impacts are in the individual income tax, suggesting a greater
• > the</c> the individual income tax versus the the individual income tax versus the corporate<00:38:22.640
• </c><00:38:31.280><c> income</c><00:38:31.680><c> tax</c><00:38:32.000><c> which</c> goes to the individual
• income tax which goes to the individual income tax which indicates<00:38:32.640><c> the</c><00:38:32.880
• </c><00:39:11.839><c> income</c> tax impacts are in the individual income tax impacts are in the individual

Bills: HF3127, HF3816, HF3814, HF3815, HF3817

Keywords: taxation, pass-through entity, qualifying owner, partnership, S corporation, tax return, corporate franchise tax, individual income tax, research expenditures, federal compliance, Minnesota Statutes, income tax, corporate tax, section 179, federal conformity, HF3815, Minnesota taxes, tax conformity, Internal Revenue Code, IRC conformity

Transcript Highlights:

• Only sophisticated individual taxpayers and businesses are likely to be able to afford to put together
• source income is greater than the standard deduction amount for a single taxpayer.
• Safe harbor for nonresidents before they have to file a personal income tax in Minnesota.
• If that employee triggers that 30-day threshold, then they are liable for income as of day one.
• By excluding compensation received by qualifying non-resident individuals from gross income, it reduces

Bills: HF2048, HF2360, HF2006, HF950, HF912, HF3140, HF2931

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Transcript Highlights:

• </c> are high related to their incomes. are high related to their incomes.
• Thank you for the opportunity to testify. fixed incomes do struggle to afford the fixed incomes do struggle
• </c> individuals, and complex partnerships. individuals, and complex partnerships.
• It impacts employers their income.
• And it impacts frankly the income.

Bills: HF4119, HF3959, HF3792, HF3913, HF3752

Keywords: property tax, renter credits, co-pay, housing affordability, tax relief, homestead, tax refund, Minnesota, tax increase, financial relief, homeowners, AmeriCorps, taxation, individual income tax, living allowances, stipends, national service, tax compliance, revenue, analytics

Transcript Highlights:

• tax credits that are targeted mostly towards lower income individuals, they're sort of intertwined in
• income, so the maximum credit based on earned income is $379 in 2025.
• </c><00:01:28.200><c> tax</c> have two sort of refundable income tax have two sort of refundable income
• ><c> of</c> lower income individuals they're sort of lower income individuals they're sort of intertwined
• ><c> the</c><00:02:03.840><c> maximum</c> $948 of earned income so the maximum $948 of earned income

Bills: HF2254, HF2302, HF2502, HF2315, HF2475, HF2086

Keywords: HF2254, Minnesota child credit, baby bonus, child tax credit, income tax, individual income tax, tax relief, newborn, birth credit, family tax credit, tax refund, advance payment, Department of Revenue, taxable year, parenting, families with children, child credit, state regulations, families, taxation

Transcript Highlights:

• By excluding compensation received by qualifying non-resident individuals from gross income, it reduces
• individuals from gross income,<01:05:33.119><c> it</c><01:05:33.280><c> reduces</c><01:05:33.760><c>
• the</c><01:05:34.160><c> administrative</c> income, it reduces the administrative income, it reduces
• And so my understanding is, if you earn income in Minnesota, you are required to pay income tax, but
• And so my understanding is, if you earn income in Minnesota, you are required to pay income tax, but

Bills: HF2048, HF2360, HF2006, HF950, HF912, HF3140, HF2931

Keywords: individual income tax, retirement contributions, tax corrections, annuity contracts, tax year attribution, tax credit, economic development, community investment, data disclosure, Minnesota regulations, tax increment financing, municipal authority, job creation, transferred increment, public hearing, nonresident employees, income tax exemption, Minnesota taxation, employment duties, tax withholding

Transcript Highlights:

• But I'm certain that someday I will have an income sufficient to repay my loans.
• approach or some other way to income approach or some other way to assess<00:39:56.800><c> these</c>
• </c><00:42:40.599><c> like</c><00:42:41.240><c> he</c> selling it off individually like he selling it
• off individually like he mentioned<00:42:42.040><c> earlier</c><00:42:43.040><c> and</c><00:42:43.559
• </c> people who are living on a fixed income people who are living on a fixed income who<00:58:28.640

Bills: HF1359, HF1829, HF290, HF1933, HF926

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

Transcript Highlights:

• </c><00:20:56.000><c> They're</c> basic middle-income family. They're basic middle-income family.
• We also understand the higher incomes and stuff like that. This is addressing middle-income people.
• 00:26:49.560><c> you</c> because you have a higher income, you because you have a higher income, you
• </c> address is addressing middle-income address is addressing middle-income people. people. people.
• </c> household income of 19,000. household income of 19,000.

Bills: HF495, HF4321, HF3902, HF4161, HF3755

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:

• We estimate that about 15% of food-insecure individuals are unable to use raw material.
• Meals are then distributed by partner nonprofits, who work with individuals and families experiencing
• up to 2500 excludes from gross income up to 2500 for<00:24:36.400><c> employer</c><00:24:36.799><c>
• those dollars to individuals that are those dollars to individuals that are paying<00:51:38.960><c> individually
• </c><00:51:39.839><c> on</c><00:51:40.079><c> April</c><00:51:40.480><c> 15th</c> paying individually

Bills: HF238, HF3381, HF3754, HF1049

Keywords: microenterprise home kitchen operation, cottage food, home-based food business, home kitchen license, homemade food, prepared food, food entrepreneur, small food business, cottage food law, food safety training, ServSafe, food handler license, agriculture department, Minnesota food law, residential kitchen, local zoning, consumer labeling, allergen labeling, unpasteurized juice, time/temperature control for safety food

Keywords: KY LRC YouTube, https://www.youtube.com/watch?v=tMYWlS2r8us, 2026-06-21T07:17:08+00:00, 2.2.24, Data collected via generic collector engine, Meeting start 00:00:00 Roll call 00:00:02 Department of Revenue and Office of State Budget Director 00:02:44 Kentucky Chamber of Commerce 00:26:08 Tax Increment Financing and the Individual Income Tax Rate Reduction Process 00:39:04, 958, all, 2.2.42, 2.1.47

Transcript Highlights:

• tax due by that uh dentist or income tax due by that uh dentist or clinician<00:13:28.480><c> each</
• Williams, federal law includes an exclusion from gross income for $5,000.
• </c> care about um helping the lowest income care about um helping the lowest income members<01:24:39.280
• , and this is not the same as universal basic income.
• , and this is not the same as universal basic income.

Bills: HF1833, HF148, HF1127, HF1227, HF1681, HF1974, HF1106, HF1016, HF2197

Keywords: sales tax, education funding, construction, Aitkin Public Schools, tax exemption, refundable credit, HF148, use of force training, deadly force, peace officer training, police training, law enforcement, POST Board, Board of Peace Officer Standards and Training, scenario-based training, de-escalation, defensive tactics, force-on-force training, stress management, officer wellness

Transcript Highlights:

• means THC infused water, THC infused gummies, and if you look in the bill, these gummies will be individually
• I carried in a law enforcement agent to one of these individual stores.
• You know, since I've been working on this within the last week or two, we've had individuals that have
• happy to share the emails and the voicemails that I've received from concerned parents who have had individuals
• But I understand I am putting a cap of 5 mg on the product, so... ...on the product, and they're individually

Bills: HB441, HB445, HB477, HB441, HB445

Keywords: speech-language pathology, licensure, clinical supervision, educational qualifications, healthcare assistant, hemp-derived cannabinoids, CBD, THC, delta-8, delta-9, delta-10, consumable hemp products, psychoactive cannabinoids, cannabinoid regulation, hemp licensing, ABC Board, Alcoholic Beverage Control Board, retail hemp sales, wholesale hemp distribution, hemp tax

Transcript Highlights:

• </c> would mean a lot to those individual would mean a lot to those individual stores<00:48:53.799><c
• ><c> Income</c><01:13:44.960><c> Tax</c><01:13:45.199><c> Credit</c> federal Earned Income Tax Credit
• </c><01:14:04.360><c> tax</c> mainly because their earned income tax mainly because their earned income
• </c> they lose eligibility at a lower income they lose eligibility at a lower income level<01:14:28.159
• </c><01:19:19.120><c> motans</c> economic security of low-income motans economic security of low-income

Bills: HF1698, HF632, HF1352, HF2197, HF618, HF1248, HF1697

Keywords: property tax, exemption, leased land, public use, commercial property, HF632, Minnesota property tax, conservation easement, conservation restriction, assessed value, property valuation, tax assessment, real property, land conservation, farmland preservation, natural areas, riparian buffer, water quality, water quantity, county assessor

Transcript Highlights:

• residential rental housing as including 20 units or more and excludes properties Receiving the federal low-income

Bills: SB44, SB134, SB1378, SB1400, SB1403, SB1832, SB2018, SB2143

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

Transcript Highlights:

• So, the intent of the mixed-income subaccount was to fund mixed-income rental projects for households
• 15:37.160><c> subaccount</c> intent of the mixed-income subaccount intent of the mixed-income subaccount
• </c> portion of the project be a mixed-income portion of the project be a mixed-income rental<00:16:16.000
• </c> owner-occupied use with income owner-occupied use with income restrictions.<00:45:24.359><c> So,
• </c> 201H units and will have income 201H units and will have income restrictions<00:45:37.080><c> and

Bills: SB2069, SB2177, SB2342, SB2060, SB2544, SB3011, SB2061, SB2552

Keywords: SB2069, Hawaii housing, HHFDC, Hawaii Housing Finance and Development Corporation, Dwelling Unit Revolving Fund, equity pilot program, housing affordability, homeownership, first-time homebuyer, for-sale housing, transit-oriented development, TOD, transit-oriented development zone, bus route, bus stop, critical workforce housing, health care workers, educators, law enforcement, correctional officers

Summary: The House Housing Committee opened its Friday morning hearing by noting potentially catastrophic flooding on the island and acknowledging that some members were absent helping their communities, so quorum for voting was uncertain. The committee then heard testimony on several housing-related measures, with most bills drawing support from housing agencies and community organizations and little or no opposition in the room. On SB 2069 SD2, SB 2177 SD2, and SB 2342 SD2, witnesses largely supported the measures. HHFDC supported SB 2069 and SB 2177, and HPHA supported SB 2342. For SB 2342, HHFDC raised concerns that the bill would alter the Qualified Allocation Plan outside the normal open, public process required by federal law and could exclude stakeholders; Kathy Charities echoed those concerns and also objected to changing point allocations in ways that could raise rents and weaken long-term affordability. Members questioned HHFDC about how the QAP is normally updated, the meaning of the point system, and whether a legislative working group could mandate changes; HHFDC said recommendations would still need public hearing and board approval. The committee also heard SB 2060 SD2, which would create a mixed-income subaccount in the rental housing revolving fund. HHFDC said the subaccount would likely use tier-two funds, estimated at about $100 million total, to support mixed-income projects above 60% AMI, citing Front Street Apartments as a possible example. Members asked about project selection and funding needs. On SB 2544 SD2, OHA opposed the bill’s Chapter 6E-related exemptions and mandatory review timelines, arguing that burial review protections should not be weakened and that the SPEED Task Force process was a better venue for streamlining. The sponsor later clarified that the bill was not meant to eliminate the 60-day review process but to make the deadline clearer. For SB 3011 SD1, which concerns public housing and pet ownership, HPHA and several humane organizations supported the measure, saying it would help low-income residents and seniors keep pets and benefit from animal companionship. HPHA explained its existing pet policy, including deposits, monthly fees, and restrictions, and said the requested funding would support ADA-accessible pet areas and related administration. Finally, on SB 2061 SD2, HCDA supported the bill while OHA opposed it unless protections for Hawaiian Crown and Government lands were strengthened. Committee members questioned the project’s 60/40 split between income-restricted and market-rate units, the 10-year owner-occupancy restriction, and the procurement exemption; the sponsor said the exemption was tied to a real estate transaction and that the project would still use 103D-like solicitation procedures. No votes were taken during the hearing, and several items were left for later action because quorum was uncertain.

Transcript Highlights:

• To be eligible, students must have a family income between 65% and 150% of the state median family income
• income, not have previously earned. 65% to 150% of the state median family income, not have previously
• We have two individuals in person to testify, followed by two remote.
• I'll call for the two individuals in person. First, Lori Hooks, joined by Khalil Hamid Udin.
• Under current law, security guard licenses are tied to the company, not the individual.

Bills: HB2438, HB2422, HB2525, HB2586, HB2337, HB2311, HB2286, HB2324, HB2363, HB2098, HB2088

Keywords: education, scholarship, early childhood, funding, higher education, early education, support, degree seekers, private security, security guard, armed security guard, security company, licensing fees, license renewal, endorsement fee, fingerprints, background check, workforce retention, low-wage workers, public safety

Summary: The Post-Secondary Education and Workforce Committee met on January 27 and first took executive action on three bills. House Bill 2311, which makes administrative changes to the Workforce Education Investment Accountability and Oversight Board, was advanced with a do pass recommendation after the proposed amendment was withdrawn. Members supporting the bill said it was a modest process improvement, while some members raised concerns about transparency, accountability, and ensuring workforce dollars go directly to student success. The bill passed on a 15-1 vote. House Bill 2324, which extends tuition waiver eligibility for children of certain disabled veterans, also passed unanimously with a do pass recommendation. House Bill 288, the Dietitian Licensure Compact, was amended to delay implementation until July 1, 2028, and then advanced unanimously with a do pass recommendation. The committee then held public hearings on several bills. House Bill 2422 would shift private security guard licensing fees from individual guards to their employers, eliminate transfer fees, and penalize companies that require reimbursement. The sponsor and labor advocates argued the current system unfairly burdens low-wage workers and contributes to high turnover, while committee members asked about whether the license is tied to the company, the size of the turnover rate, and whether lowering or eliminating fees might be an alternative. House Bill 2438 would create the SEEDS scholarship for early childhood education degree seekers, funded by up to $10 million from the GET account if it remains sufficiently funded. The sponsor and supporters said it would help address severe early learning workforce shortages, especially in rural areas, while WASAC said it supported the concept but had concerns about using GET funds directly and suggested a new account structure to avoid conflicts with existing requirements. The committee also heard House Bill 2525, which would create a heritage orchard program at Washington State University to register and preserve old and rare apple varieties. The sponsor and the tree fruit industry described it as a way to preserve agricultural history, support research, and promote ag education. Finally, House Bill 2586 would align Passport to Careers financial need calculations with the federal student aid formula and automatically qualify Passport students for the Washington College Grant. The sponsor, WASAC, and student testifiers said the bill would simplify aid access for foster youth and unaccompanied homeless youth; WASAC said it would absorb the modest administrative cost and clarified it was not seeking new appropriations. No final committee action was taken on the bills heard in public testimony during this meeting.

Transcript Highlights:

• It also clarifies some of the language on how the U mechanism works to do the income tax and puts the
• works</c><00:23:48.080><c> to</c><00:23:48.400><c> do</c><00:23:48.640><c> the</c><00:23:48.960><c> income
• </c><00:23:49.360><c> tax</c><00:23:49.919><c> and</c> mechanism works to do the income tax and mechanism
• works to do the income tax and the<00:23:50.400><c> puts</c><00:23:50.640><c> the</c><00:23:50.880><

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

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:

• And so, yes, this is left up to the individual county's discretion Follow up, thank you.
• So I understand how it works on an individual level because that is connected to my account.
• But I don't think you could tie it directly to individual projects. I think that'd be hard.
• Is that one thing I've always worried about with these individual incentives?
• We don't know that individual employee and if they've stayed in the field.

Bills: SB1280, SB1392, SB1393, SB1395, SB1400, SB1405, SB1832, SB1839, SB1989, SB2001, SB2143

Keywords: excise tax, oil tax, natural gas tax, state revenue, Oklahoma Corporation Commission, income tax, tax credit, aerospace sector, employment, economic development, adaptive reuse, affordable housing, urban renewal, economic impact, program, housing, revitalization, urban development, income tax credit, manufacturing