Video & Transcript Research : 'lease tax'
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MN
Minnesota 2025-2026 Regular Session
House Housing Finance and Policy Committee 3/10/26
Housing Finance and Policy
Transcript Highlights:
- But I think as taxpayers in Minnesota, whether it be property taxes or any taxes you pay, if you're looking
- Um do those taxes those properties?
- <00:43:34.640>
pay, <00:43:35.200>if property taxes or any taxes you pay, if property - taxes or any taxes you pay, if you're<00:43:35.599>
looking <00:43:35.760>to <00:43:35.920 - <00:43:42.400>
So, that the tax code looks at. So, that the tax code looks at.
Keywords:
housing, community land trusts, competitive development, development programs, Minnesota, HF3809, Minnesota eviction law, landlord-tenant, residential lease, minor child, children in eviction, eviction complaint, defendant prohibition, expedited eviction, expedited hearing, summary eviction, tenant protections, housing policy, civil penalty, nonwaivable lease terms
AL
Alabama 2025 Regular Session
Alabama Senate Finance and Taxation Education Committee Feb 26th, 2025
Finance and Taxation Education
Transcript Highlights:
- does is bring in aircraft that, as they're getting ready to be processed to another carrier, these leasing
- Currently, they do not qualify for the same tax exemptions.
- The only people that qualify for the tax exemptions in the state are those who fully manufacture...
- The only people that qualify for the tax exemptions in the state are those who fully manufacture and
- They can take advantage of that state's tax structure and be able to move forward.
Keywords:
aircraft, tax exemption, sales tax, lease tax, maintenance, Alabama, health insurance, Medicare, retirees, public education, contracts, education, high school, community college, dual enrollment, secondary credit, Move on When Ready, parental leave, state employees, local education agencies
AL
Alabama 2025 Regular Session
Alabama House Ways and Means Education Committee Mar 5th, 2025
Ways and Means Education
Transcript Highlights:
- So currently, it's already a tax-exempt transaction.
- are not taxing that.
- ... ...and amended the sale and sales tax.
- The second section is for the rental and lease tax.
- income tax.
Keywords:
home school, career and technical education, public schools, K-12 education, enrollment policy, parental leave, state employees, adoption, employee benefits, aircraft tax, aviation tax, sales tax exemption, use tax exemption, lease tax, rental tax, commercial aircraft, air carrier, airline, aircraft parts, maintenance
LA
Bills:
HB214, HB217, HB253, HB411, HB440, HB514, HB515, HB543, HB614, HB620, HB658, HB812, HB898, HB961
Keywords:
property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, blighted property, derelict property, property tax exemption, local redevelopment plans, rehabilitation standards, ad valorem tax, community development, income tax, tax repeal, individuals, estates, trusts, tax reduction, state revenue
LA
Keywords:
tax delinquency, property sale, rehabilitation, Louisiana State Law Institute, legislation, homestead exemption, property tax, parish governance, Louisiana Constitution, voter approval, adjudicated property, real estate, political subdivisions, property sales, government authority, residential lease, tax credit, property valuation, Louisiana constitution, disaster response
MN
Minnesota 2025-2026 Regular Session
House Housing Finance and Policy Committee 3/25/26
Housing Finance and Policy
Transcript Highlights:
- By allowing tax credit proceeds to seed the with the housing tax credit, folks can with the housing tax
- refinancing, and they can get the tax refinancing, and they can get the tax credit<00:03:27.920>
- of days that actually are included in the lease when the lease ends partway through the month.
- the lease instead of at the end.
- Um but again, having the leases.
Keywords:
affordable housing, housing finance, Minnesota Housing Finance Agency, MHFA, low-income housing tax credit, LIHTC, Section 42, compliance period, housing stability, rental housing, affordable rental housing, homelessness, housing insecurity, housing supply, preservation, recapitalization, distressed properties, regulatory relief, local affordable housing aid, Interagency Council to End Homelessness
TX
Transcript Highlights:
- Taxes from their citizens, and then they pay taxes on this.
- taxes.
- And you have a tax that is taxing me, or it might be, actually isn't taxing me because my meter's outside
- Under the structure of most triple-net leases, the tenant is paying for insurance, maintenance, and tax
- Under a triple net lease, the property tax bill goes directly to the child care provider renting the
Bills:
HB511, HB972, HB 1035, HB2481, HB2723, HB2742, HB2894, HB2962, HB3077, HB3093, HB3307, HB3684, HJR67, HJR72
Keywords:
ad valorem taxation, caregiver exemption, Medicaid, long-term services, tax relief, assisted living, housing support, property tax exemption, caregiver support, residence homestead, tax exemption, unpaid caregiver, state tax code, property tax, caregiver, waiting list, intellectual disability, developmental disability, ad valorem tax, family support
TX
Transcript Highlights:
- Allowing taxing unit employees to serve could tilt decisions toward the interests of tax collecting entities
- entity on my tax bill.
- And third, the bill clarifies that if a tax...
- Districts to purchase or lease real property.
- Of the Appraisal District approves the purchase or lease, then the Chief Appraiser notifies all the taxing
Keywords:
ad valorem tax, property tax, incomplete structure, human occupancy, tax exemption, HB 5578, Texas Tax Code, Section 6.062, appraisal district, county appraisal district, chief appraiser, budget hearing, public notice, notice of hearing, newspaper publication, website notice, social media notice, online newspaper, county government, property appraisal
LA
Keywords:
HB 287, Louisiana Tax Commission, ad valorem, property tax, property assessment, assessment fees, fee extension, sunset extension, public service property, utility property, insurance company property, financial institution property, tax administration, R.S. 47:1838, Act 296, reappraisal, ad valorem tax, valuation, Louisiana tax law, homestead exemption
AL
Alabama 2026 1st Special Session
Alabama House Ways and Means General Fund Committee Feb 4th, 2026
Ways and Means General Fund
Keywords:
Gulf of America, name change, state compliance, educational materials, local resources, historical reference, age verification, parental consent, consumer protection, app store regulations, data privacy, Internet filters, digital safety, minors protection, civil liability, device manufacturers, obscenity, aircraft tax, aviation tax, sales tax exemption
AZ
Transcript Highlights:
- I don't want to pay that tax'?
- Chairman, why should it be a tax?
- that property and buildings leased from a school district are not eligible for a tax exemption for affordable
- They're paying a lease payment to the school property, which is not subject to taxes.
- If you're going to lease from a school, you've got to pay the taxes, all the other taxes that that jurisdiction
Bills:
HB2091, HB2140, HB2320, HB2384, HB2398, HB2502, HB2780, HB2918, HB2939, HB2950, HB2999, HB4020, HB4026, HB4029
Keywords:
insurance, financial surveillance, regulations, assessments, Arizona Revised Statutes, investment, state treasurer, gold bullion, treasury management, financial regulations, school districts, bonds, financial advisors, elections, municipal advisors, cost of borrowing, lease agreements, school property, tax exemptions, impact aid revenue bonds
Summary:
The Senate Finance Committee approved the minutes from March 16, 2026, then heard testimony on a series of bills, with the chair noting that testimony and votes would be handled in batches because members were coming and going. HB 2939 would raise the rural qualified facilities tax credit from $20,000 to $25,000 per job for certain projects with initial investment under $2 billion. Lucid Motors supported the change as a tool to attract manufacturing jobs to rural Arizona, while opponents questioned whether the higher credit would actually create new jobs and pointed to a fiscal note that could reach $48 million. The committee later passed the bill 5-2.
HB 2950 would authorize municipalities and counties to form tourism improvement areas funded by lodging business assessments for marketing and tourism promotion. The Arizona Lodging and Tourism Association and Visit Phoenix supported the measure, describing TIAs as voluntary, locally controlled tools already used in other states and useful for rural destinations; senators pressed on whether the assessments were truly voluntary and how the districts would be formed and administered. The bill passed 5-2. HB 2780, a technical cleanup bill related to property tax lien foreclosure and excess proceeds sales, was described as conforming changes to a prior law creating a mechanism for delinquent taxpayers to recover equity; it passed 6-1.
HB 2502 would allow certain ASRS members who are elected officials to retire at normal retirement age without resigning their elected office, with the employer paying the alternate contribution rate. ASRS said it was neutral, and the sponsor and a lobbyist argued the bill would create parity with non-elected members who can retire and return to work; the committee passed it 5-2. HB 2140, as amended by a striker, would let the state treasurer invest up to 10% of trust and treasury monies in physical gold or silver bullion held in secure U.S. depositories. The sponsor and Sound Money Defense League supported it as a diversification and inflation hedge, while opponents argued gold is volatile, costly to store, and not a better use of taxpayer funds; the committee adopted the striker and passed the bill 4-2.
HB 2398 would require commercial liability insurance for watercraft rented or hired in Arizona, including peer-to-peer boat-sharing programs, while not affecting ordinary personal boat ownership. The sponsor, insurers, and rental operators said the bill responds to uninsured boats being rented through apps and to safety and liability problems; some members said training should also be addressed. The committee adopted an amendment and passed the bill 6-1. Finally, HB 2999 would create state affordable infrastructure districts to finance public infrastructure for housing through bonds, taxes, and assessments, with unanimous landowner consent and disclosure requirements. Home builders and contractors said the districts could lower upfront housing costs and improve financing, but contractors sought stronger payment protections and some senators worried the bill could add red tape and costs without guaranteeing savings to homebuyers. After adopting a large amendment, the committee passed HB 2999, though at least one member voted no and another passed on the vote.
MN
Minnesota 2025-2026 Regular Session
Judiciary Committee Meeting - 2026-04-09
Judiciary Finance and Civil Law
Transcript Highlights:
- <00:15:57.560>
hungry state to convince naive and tax hungry state to convince naive and tax - not just those in the lease. not just those in the lease.
- This is basically a payroll tax.
- Um, this tax is like de minimis.
- Like it is this tax is like de minimis.
Keywords:
municipal nondisclosure agreement, NDA, public records, transparency, local government, county, city, town, school district, housing and redevelopment authority, economic development authority, port authority, economic development, land development, public financing, tax increment financing, TIF, abatement, municipal bonds, debt obligations
Summary:
The Judiciary Finance and Civil Law Committee approved the minutes from March 25 and March 26, then took up House File 4077, a bipartisan bill authored by Representatives Greenman and Roach. The bill would prohibit municipalities from entering into non-disclosure agreements with private entities that restrict disclosure about land development, economic development, or publicly funded projects, while preserving existing Chapter 13 data practices rules and trade secret protections. The authors argued the bill is needed to prevent secret agreements and backroom decision-making that undermine public transparency, and they moved that the bill be re-referred to the general register.
Several local officials and residents testified in support, including a St. Louis County commissioner, the mayor of Lonsdale, and residents from Farmington and Hermantown. Supporters said NDAs had been used in connection with data center and other development projects to keep elected officials and the public in the dark, eroding trust and limiting community input. They described the bill as a common-sense transparency measure and said existing law already protects legitimate trade secrets.
Opposition came from the Minnesota Chamber of Commerce and the Minnesota Business Partnership, which argued that NDAs are often necessary in early-stage economic development discussions to protect sensitive business information and remain competitive with other states. They warned the bill could discourage investment, jobs, and tax growth, and said it would impose a one-size-fits-all state mandate that limits local discretion. Committee members then debated whether the bill was too broad and whether it should be narrowed to data centers; supporters responded that the issue extends beyond data centers to other forms of economic development. A roll call vote was requested on the motion to re-refer the bill to the general register, but the final vote result was not stated in the transcript excerpt.
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
- That's just a sales tax on the device.
- Placing a lower excise tax on less... ...placing a lower excise tax on less harmful products is perfectly
- Um, if this was taxed at the rate we would be actually advocating for a higher tax on these products.
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
TX
Bills:
SB840, HB2025, HB2512, HB3139, HB3798, HB3892, HB4373, HB4398, HB4582, HB4689, HB5187, HB5658, HB5666
Keywords:
HB 2025, Texas Property Code, plat filing, replat, amended plat, condominium plat, subdivision, county clerk, tax certificate, ad valorem taxes, delinquent taxes, property records, real property, land use, local government, property development, subdivision recording, condominium recording, tax receipt, eminent domain
TX
Transcript Highlights:
- The Texas Low-Income Housing Tax Credit program plays a critical role in the development and construction
- expediting permitting would allow affordable housing developers to better align construction timelines with tax
- credit requirements, specifically when awarded low-income housing tax credits.
- Failing to meet those deadlines can result in having to return those tax credits back to TDHCA and jeopardize
- Now I can assure you, our hard-right Republican defends personal freedoms, low taxes, and property rights
Bills:
SB840, HB2025, HB2512, HB3139, HB3798, HB3892, HB4373, HB4398, HB4582, HB4689, HB5187, HB5658, HB5666
Keywords:
HB 2025, Texas Property Code, plat filing, replat, amended plat, condominium plat, subdivision, county clerk, tax certificate, ad valorem taxes, delinquent taxes, property records, real property, land use, local government, property development, subdivision recording, condominium recording, tax receipt, eminent domain
MN
Transcript Highlights:
- The lease levy statute allows leasing for instructional purposes, school storage, and furniture repair
- committee must pay those property tax committee must pay those property tax levies<00:10:09.760>
- are property tax levy impacts. are property tax levy impacts.
- I still think it should be solely in the tax committee since it is a property tax break.
- supposed to go back to the tax rules. supposed to go back to the tax rules.
Keywords:
education finance, lease levy authority, graduation ceremonies, school districts, Minnesota Statutes, local revenue, funding increase, education, state appropriation, local control, HF3371, local optional revenue, school finance, general education aid, school district funding, referendum revenue, referendum market value, equalization aid, state aid, property tax levy
MN
Minnesota 2025-2026 Regular Session
House Judiciary Finance and Civil Law Committee 2/26/26
Judiciary Finance and Civil Law
Transcript Highlights:
- Currently, I serve as a principal for Ryan, a global business tax and tax technology firm.
- Currently, I serve as a principal for Ryan, a global business tax and tax technology firm.
- during the tax appeal process.
- during the tax appeal process.
- a tax assessment. a tax assessment.
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
HI
Transcript Highlights:
- >
to <00:14:28.240>some lease um pursuant to some lease um pursuant to some general<00: - on the leasing part of the area as well. on the leasing part of the area as well.
- Um up next on Zoom, Tax Foundation. Um up next on Zoom, Tax Foundation.
- Uh, uh, the Tax Foundation of Hawaii.
- So no new taxes, no new increase.
Bills:
SB2982, SB2367, SB2818, SB2944, SB2022, SB2240, SB2986, SB2547, SB2401, SB3031, SB3035, SB3032
Keywords:
foreign influence, campaign finance, contributions, state elections, transparency, election integrity, Ala Wai Small Boat Harbor, Ala Wai Harbor, DLNR, BLNR, Department of Land and Natural Resources, Board of Land and Natural Resources, state boating facility, small boat harbor, public-private partnership, PPP, marina management, harbor lease, fast lands, submerged lands
Summary:
The committee heard testimony on several measures, beginning with SB 2982 on campaign finance, which would prohibit foreign entities and foreign-influence businesses from making contributions and expenditures. The Attorney General’s office testified first, followed by the Campaign Spending Commission, which supported the bill but asked for clarification on constitutional review authority and additional implementation time for certifications, forms, and procedures. Common Cause also supported the measure, arguing it would help protect elections from dark money and foreign influence. No vote was taken.
The committee then took up SB 2367 on a state boating facilities lease program for the Ala Wai small boat harbor. DLNR supported the bill, while UPW opposed it, warning about privatization of a public asset and possible job displacement. Several members of the public supported the concept but urged amendments to protect public access, affordability, youth ocean programs, and state employee jobs. Committee members questioned DLNR about the scope of the lease, the role of the Board of Land and Natural Resources, and whether public access and existing concessions would remain protected. DLNR said current leases would remain, the board would retain approval authority, and employees would not necessarily be displaced, but members indicated more discussion and possible amendments were needed.
For SB 2818 on boating penalties, DLNR testified in support and there was no opposition testimony. The committee also heard SB 2944 on conservation, which would require wildlife viewing guidelines that substantially conform to NOAA guidance and reporting requirements; DLNR said it stood on its written testimony. SB 2022 on water code penalties drew support from DLNR’s Commission on Water Resource Management, which said the bill’s two-tiered penalty structure would preserve deterrence while keeping the current $5,000 penalty for first-time or non-harmful violations. The Board of Water Supply submitted comments, and Ulupono Initiative supported the measure as a needed enforcement tool. Committee members discussed whether the higher penalty ceiling should be phased in and asked for stakeholder input on the amount of the penalties.
Finally, the committee began SB 2240 on land use, which would require water availability certification from the Commission on Water Resource Management before a district boundary amendment proceeds to the Land Use Commission. DLNR supported the bill and said it often reviews project documents that lack sufficient information on water needs and availability, so the measure would allow earlier review and comment. The committee also indicated it would seek amendments and further feedback on the water penalty bill before it moved to the next committee.
AZ
Arizona 2026 Regular Session
03/25/2026 - Senate Regulatory Affairs and Government Efficiency
Regulatory Affairs and Government Efficiency
Transcript Highlights:
- I name this bill "Lemons for Leases" because I think we really need it.
- I name this bill "Lemons for Leases" because I think we really need it.
- If the lender, the leasing company, is like a third-party bank, then...
- of leases are through the financing arm of the manufacturer.
- In October of 2024, I leased a new Mercedes.
Bills:
HB2072, HB2251, HB2279, HB2308, HB2323, HB2342, HB2400, HB2408, HB2456, HB2660, HB2697, HB2868, HB2873, HB2877, HB2910, HB2946, HB2955, HB2991, HB4001, HB4010
Keywords:
Cesar Chavez, public holiday, state law, holiday repeal, Arizona Revised Statutes, midwifery, medication administration, healthcare, patient safety, advisory committee, licensed midwives, river trips, liability, outfitter, Grand Canyon, negligence, risk management, contractual waiver, dental practice, business registration
Summary:
The committee first heard House Bill 2308, which would prohibit dental insurers and their holding companies from owning dental practices or other businesses regulated by the Arizona Board of Dental Examiners. The sponsor and Arizona Dental Association argued the bill is meant to prevent vertical integration and payer control over provider care, while Delta Dental of Arizona opposed it, saying the measure would block nonprofit insurers from investing in clinics for indigent care and create regulatory burdens. After discussion about private equity ownership in dentistry and whether nonprofit insurers should be exempted, the committee voted 7-0 to give HB 2308 a do pass recommendation.
The committee then took up House Bill 4001, as amended, which creates a licensing and enforcement framework for alternative nicotine products beginning in 2028, restricts youth-targeted marketing, and increases penalties for selling to minors or manufacturing/distributing without a license. Supporters, including the sponsor, Border Security Alliance, and industry representatives, said the bill would improve supply-chain transparency, curb illegal products, and strengthen youth access enforcement. Opponents, including the American Cancer Society Cancer Action Network, argued the bill should instead create a full tobacco retail licensing system and include broader nicotine definitions, while also warning that enforcement resources would be insufficient. The committee adopted the amendment and then approved the bill 6-1.
House Bill 2873, as amended, was also approved unanimously. The bill allows a person or organization that files a city or town referendum petition to withdraw it before it qualifies for the ballot, with retroactive application to withdrawals filed beginning January 1, 2026. The committee then heard House Bill 2408, which revises Arizona Board of Nursing complaint procedures, confidentiality rules, investigation timelines, expungement authority, and board oversight of nursing education programs. The sponsor said the bill responds to long-standing audit findings and aims to improve fairness and timeliness, while nursing board officials opposed provisions affecting education oversight and warned about patient safety, costs, and liability. Nurses and other supporters described delayed investigations and the need for expungement relief. The committee adopted the amendment and passed HB 2408 on a 5-2 vote.
Additional bills heard included House Bill 2342, which limits HOA restrictions on backyard shade structures and related installations; it passed 7-0 after supporters described a family hardship case and committee members criticized HOA overreach. House Bill 2323, which extends Arizona’s motor vehicle lemon law protections to lessees, also passed unanimously after testimony from the sponsor, attorneys, and a consumer describing repeated repair failures on a leased vehicle. The committee also began hearing House Bill 4010, which would establish a Board of Genetic Counselors under the Arizona Board of Osteopathic Examiners and set licensure and disciplinary rules, but the transcript ends before any final action on that bill.
AL
Alabama 2026 1st Special Session
Alabama House Ways and Means General Fund Committee Feb 18th, 2026
Ways and Means General Fund
Transcript Highlights:
- The ordinance of municipal Avalor taxes.
- So one thing with our Medicaid provider tax we have is set to the average commercial rate.
- one thing with our Medicaid provider tax one thing with our Medicaid provider tax we<00:38:51.280
- Distribution of rent and royalties of federal coal lease sales. >> Thank you.
- sales. federal coal lease sales.
Keywords:
appropriation, transportation, judicial system, funding, state budget, Pickens County, local act, vehicle tag fee, registration fee, issuance fee, motor vehicle registration, license plate, replacement tag, transfer tag, renewal fee, county revenue, earmarked funds, ambulance service, emergency medical services, EMS