Video & Transcript Research : 'qualified initial infrastructure expenditures'
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OK
Transcript Highlights:
- It will allow for capital investment on new construction and machinery to count towards qualifying for
- the credit and increases the population size of the city that could qualify to 50,000.
- So, I think a population of one would qualify.
- So what kind of outcomes have we seen for the initial almost 22 million dollars spent? Thank you.
- Happenstance if it had happened, would they not qualify then for their taxes to be reimbursed?
Keywords:
veterans, tax refund, Oklahoma Department of Veterans Affairs, capital improvement, donations, Oklahoma Emission Reduction, incentive, taxation, environment, revenue, investment, school funds, treasurer, education funding, financial policy, income tax, scholarship, tax credit, Oklahoma Tax Commission, school funding
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Jan 27th, 2026 at 01:42 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- We want to do water and sewer infrastructure.
- The two tax credits are for a facility infrastructure income tax credit and a facility infrastructure
- For taxable years 2029, you would have to do at least $3 million of a qualified infrastructure or equipment
- The credit rate is 30% for the qualified expenditure. We have a cap, like I said, of $50 million.
- $500 tax break, would that be only after they qualify, correct?
Keywords:
quantum technology, tax credit, infrastructure, economic development, New Mexico, corporate tax, research and development, innovation, foster care, income tax, guardianship, youth services, financial relief, affordable housing, gross receipts tax, tax deduction, construction materials, multifamily housing, low income, tax credits
OK
Oklahoma 2026 Regular Session
Appropriations and Budget REVISED- SB1074 -Strom- added Feb 17th, 2026 at 04:45 pm
Appropriations and Budget
Transcript Highlights:
- So if they do not qualify for benefits, you know, legally under the SAVE program, it would flag them.
- If you look over the last year, the P3 program, it helps fund infrastructure that benefits for-profit
Bills:
HB4421, HB4426, HB4432, HB4329, HB3551, HB3763, HB1411, HB2730, HB3465, HB3649, HB3650, HB3674, HB3941, HB3970, HB3979, HB3980, HB3981, SB1074
Keywords:
child welfare, fentanyl exposure, drug endangerment, environmental testing, safety analysis, remediation, child protection, Department of Human Services, violence prevention, HB4426, SIDE tax credit, strategic industrial development enhancement, income tax credit, economic development, tax incentive, qualified economic development expenditures, qualified initial infrastructure expenditures, industrial park, economic development zone, port authority
OK
Oklahoma 2026 Regular Session
Appropriations and Budget Feb 17th, 2026 at 04:30 pm
Appropriations and Budget
Bills:
HB4421, HB4426, HB4432, HB4329, HB3551, HB3763, HB1411, HB2730, HB3465, HB3649, HB3650, HB3674, HB3941, HB3970, HB3979, HB3980, HB3981, SB1074
Keywords:
child welfare, fentanyl exposure, drug endangerment, environmental testing, safety analysis, remediation, child protection, Department of Human Services, violence prevention, HB4426, SIDE tax credit, strategic industrial development enhancement, income tax credit, economic development, tax incentive, qualified economic development expenditures, qualified initial infrastructure expenditures, industrial park, economic development zone, port authority
OK
Oklahoma 2026 Regular Session
Appropriations and Budget Transportation Subcommittee Feb 9th, 2026 at 10:30 am
A&B Transportation Subcommittee
OK
Oklahoma 2026 Regular Session
Senate Legislative Session Apr 6th, 2026 at 01:30 pm
Oklahoma Senate Floor Meeting
Bills:
HB4440, HJR1067, HJR1087, HB4426, HB3704, HB4311, HB3044, HB4191, HB3465, HB3972, HB3759, HB3625, HB1411, HB2980, HB3015, HB3147, HB3277, HB3323, HB3443, HB3882, HB3406, HB2975, HB3977, HB3263, HB2988, HB3404, HB1770
Keywords:
Medicaid, low-income adults, healthcare, eligibility restrictions, constitutional amendment, Medicaid expansion, SoonerCare, health coverage, federal matching funds, FMAP, Article XXV-A, state question, special election, Title 63, public assistance, healthcare funding, federal-state match, Medicaid eligibility, Oklahoma Constitution, ad valorem
TX
Texas 89th Regular
Trade, Workforce & Economic Development Apr 2nd, 2025
Trade, Workforce & Economic Development
Transcript Highlights:
- Importantly, this bill ensures that these science districts are rooted in real assets: infrastructure
- Any initiative that helps to prepare sites for advanced manufacturing is essential.
- We are focusing on sectors and the infrastructure needed to support those. Thank you, Madam Chair.
- Develop the infrastructure in an economic environment that makes success possible.
- And of course, that is if they qualify for benefits in the first place.
Keywords:
science park district, economic development, technology innovation, higher education collaboration, infrastructure development, Texas Economic Development Office, workforce development, unemployment benefits, state average unemployment rate, benefit year, economic support, Texas Workforce Commission, property owners' association, free speech, assembly rights, government officials, political candidates, floodplain, landlord, tenant
NM
New Mexico 2026 Regular Session
House - Taxation and Revenue Feb 14th, 2026 at 10:35 am
House Taxation & Revenue
Transcript Highlights:
- And so we report the status of those expenditures for these projects specifically through the Million
- It goes back to the debt service fund to repay the bonds if they were initially issued.
- Energy storage the same way we already treat other electric infrastructure.
- Do qualified microgrids fall under the definition of an electric plant? Mr. Chair.
- , green space, water and sewer infrastructure, and then traffic calming on San Pedro, and pedestrian
Keywords:
general obligation bonds, GO bonds, capital projects, bond election, property tax levy, state debt, state finance, capital outlay, senior centers, senior citizen facilities, aging services, long-term services, libraries, library acquisitions, broadband for libraries, higher education, university capital projects, community colleges, tribal schools, special schools
NM
New Mexico 2026 Regular Session
House - Taxation and Revenue Feb 13th, 2026 at 08:35 am
House Taxation & Revenue
Transcript Highlights:
- The Technology Readiness Initiative has helped grow the technology economy by connecting New Mexico businesses
- Chair, I just want to mention a lot of these big companies, including some of the initiatives that the
- It's a way for small businesses in New Mexico that qualify to take advantage of the expertise of the
- Initiatives like this provide the stability and partnership businesses need to invest, expand, and compete
- and Representative, is that while there may be some in those areas that may be underserved, this initially
Keywords:
general obligation bonds, GO bonds, capital projects, bond election, property tax levy, state debt, state finance, capital outlay, senior centers, senior citizen facilities, aging services, long-term services, libraries, library acquisitions, broadband for libraries, higher education, university capital projects, community colleges, tribal schools, special schools
OK
Oklahoma 2026 Regular Session
Appropriations and Budget 3rd Revision: SB2060 laid over 4/6, added to today's agenda Apr 7th, 2026 at 04:30 pm
Appropriations and Budget
Transcript Highlights:
- towns with their biggest challenge when it comes to development, which is the upfront cost of infrastructure
- allow independent boards to issue debt and levy assessments, create risks such as fragmented infrastructure
- that, as nothing in the improvement plan interferes with the city or county's ability to protect infrastructure
Keywords:
research funding, development rebate, Oklahoma Department of Commerce, tax incentives, higher education partnerships, property tax, valuation increase, taxpayer rights, homestead, protest process, reading instruction, literacy, educational equity, intervention services, third grade retention, Strong Readers Act, Medicaid, ADvantage Waiver, home-based services, eligibility criteria
OK
Oklahoma 2026 Regular Session
Local and County Government REVISED Mar 3rd, 2026 at 02:00 pm
Local and County Government
Transcript Highlights:
- the period the following language: 'The Board of County Commissioners may solicit sealed bids from qualified
- And to qualify for a grant, they have to have an audit, which is about $15,000.
AL
Alabama 2025 Regular Session
Alabama House Financial Services Committee Feb 19th, 2025
Financial Services
Transcript Highlights:
- What this bill does is take our laws back for the deduction of research expenses and experimental expenditures
- Replace line 34 on page two with the following: to allow for such expenditures to... ...to allow for
- such expenditures to follow.
- one, effective for tax years beginning on or after January 1, 2024, research and experimental expenditures
Bills:
HB163
AL
Alabama 2026 1st Special Session
Alabama Senate County and Municipal Government Committee Feb 4th, 2026
County and Municipal Government
Keywords:
income tax, research expenditures, economic development, tax deductions, Tax Cuts and Jobs Act, Alabama tax law, educational intervention, State Superintendent, local boards of education, subpoena, accountability, state control, electric vehicles, registrations, license tax, public transportation, funding infrastructure, K-12 education, wireless communication devices, digital safety
LA
Keywords:
literacy, adolescent, teacher education, high-dosage tutoring, reading intervention, workforce development, training programs, Bayou Growth Opportunity, funding, employment, skills gap, qualified employer, credential recognition, government growth limit, recurring revenue, state finance, Louisiana Income Tax Elimination Fund, fiscal responsibility, legislative sessions, regular sessions
OK
Transcript Highlights:
- So they would have to get the diagnosis After they're insisted living to qualify for the waiver.
- Initial questions on the bill. With additional questions, seeing none. With Bier.
- Initial questions on the bill. Senator Kirk, for a follow-up. Thank you, Mr. Chair.
- Are there any specific aspects of water infrastructure that you're Hoping this goes to.
- So there'll be several municipalities that would qualify.
Keywords:
longevity pay, state employees, Oklahoma government, salary increase, emergency declaration, capital planning, funding allocation, state budget, infrastructure, emergency measures, income tax credit, qualified project, economic development, infrastructure funding, small population areas, school employees, teachers, support personnel, support employees, public schools
KY
Kentucky 2026 Regular Session
House Budget Review Subcommittee on Personnel, Public Retirement, and Finance (1-28-26)
Transcript Highlights:
- So, uh, what maybe checked all the boxes initially doesn't quite do that now.
- That's comparing it against the definitions that we just talked about to determine if they qualify as
- The consolidation was a consolidation of infrastructure.
- We work directly with our agencies on IT initiatives.
- We are part of what's initiatives.
Keywords:
0:20 Rollcall
2:28 Definition of Legacy system and demands of modern workplaces
10:48 Discussion of funding and planned expenditures
22:26 Contingency funding
23:16 Adjournment, 958, all
Summary:
The House Budget Review Subcommittee on Personnel, Public Retirement, and Finance heard a presentation from the Commonwealth Office of Technology on legacy IT modernization funds and how they are used to address outdated, unsupported, or unsustainable systems. David Carter and Carrie Welch explained the state’s definition of a legacy system under KRS 7A.180, emphasizing not only vendor support issues but also changing business needs, regulatory compliance, and the loss of institutional knowledge for older systems. They described the office’s review process for determining whether a project qualifies, including assessing business risk, comparing options such as upgrades, replacements, shared solutions across agencies, or commercial products, and then matching the project to available funding.
The presenters said COT reports twice a year to the Interim Joint Committee on Appropriations and Revenue on progress with legacy modernization projects. They reported 30 projects funded to date, with 18 completed, and said remaining projects are still moving forward while agencies continue to identify modernization needs. They highlighted examples of completed work, including modernized security cameras, replacement of unsupported systems, migration of documents to the Commonwealth Enterprise Content Management Platform, restoration of vendor support, a digital policy acknowledgement portal, replacement of the State Police dispatch system, and digitization of paper records for faster retrieval and better disaster resilience.
Members asked for more detail on how the $10 million request would be allocated, including system-by-system spending, the split between software, hardware, vendor contracts, and staff time, and how the office determines when a system needs replacement. COT said it did not have a system-by-system or cost-category breakdown at the hearing but could provide one later, and explained that the funds are intended for development and first-time acquisition costs rather than ongoing maintenance. They also said the $5 million annual request was based on prior years’ experience and that agencies often contribute some funding themselves, so the program could still operate if appropriated less than the full amount. The committee then approved the minutes and adjourned.
AL
Alabama 2025 Regular Session
Alabama House Urban and Rural Development Committee Feb 12th, 2025
Urban and Rural Development
Transcript Highlights:
- property in the state of Alabama within a 10-mile radius around military installations or critical infrastructure
Keywords:
foreign investment, agriculture, property rights, critical infrastructure, sanctions, HB140, private sewer systems, wastewater utilities, Public Service Commission, PSC jurisdiction, utility regulation, rate setting, rate consolidation, affiliated systems, common ownership, private utilities, sewer rates, wastewater management, Alabama utilities, Jefferson County Board of Health
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Jan 29th, 2026 at 02:36 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- Qualified facility means a facility in New Mexico in which qualified research is conducted.
- Qualified facility does not mean.
- Madam Chair and sponsor, qualified expenditure, this section 8 that page 4 is about.
- We're qualified expenditure this section 8 that page 4 is about, we're now including in connection with
- Although it still doesn't use paper, would it qualify?
Keywords:
tax credits, municipality, county property, industrial revenue bonds, economic development, qualified expenditures, solar energy, tax credit, renewable energy, photovoltaic, solar thermal, New Mexico, economic incentive, energy independence, SB40, Driver Privacy and Safety Act, automated license plate reader, ALPR, license plate reader, vehicle surveillance
TX
Bills:
HB223
Keywords:
municipal budget, county budget, local government finance, spending cap, expenditure limit, inflation plus population growth, taxpayer impact statement, budget transparency, property tax, fees, Legislative Budget Board, voter approval, disaster spending, fiscal restraint, Texas Local Government Code, city budget, county expenditures
Summary:
The Committee on State Affairs heard several House bills, with most measures left pending after testimony and later taken up in a batch of votes. Early in the meeting, HB 5624 on liability protections for motocross/off-road vehicle tracks, HB 223 on requiring competitive procurement for municipal lobbying contracts, HB 3709 on post-election audit procedures, and HB 5081 on protecting personal information of judicial officers and court staff were all discussed and left pending after testimony. Witnesses on HB 223 supported greater transparency in municipal lobbying contracts. HB 3709 drew sharp opposition from an election integrity advocate who argued the bill would reduce precinct-level granularity and make it harder to detect ballot errors, while a Secretary of State resource witness said the bill would simplify and standardize the audit process by location. HB 5081 received strong support from court administration and a district judge who described prior threats and an attack tied to publicly available personal information.
The committee also heard HB 3546 on allowing school districts to move elections to November, HB 493 on barring certain felony offenders from serving as poll watchers, HB 5115 on increasing penalties for election fraud and related conduct, HB 4081 on trade secret filing procedures, HB 3909 on limiting restrictions on wireless devices at polling places, HB 2702 on limiting gubernatorial closure authority for certain veterans organizations during pandemics, HB 119 on foreign adversary lobbying, and HB 5138 on the Attorney General’s authority to prosecute election crimes. Several of these bills were explained with committee substitutes and then left pending before final action. Testimony on HB 493 and HB 5115 came from an election integrity advocate who supported both bills, saying the poll watcher restriction was appropriately narrowed and that the election fraud bill would help address invalid votes and refusal to count valid votes.
Later, the committee took up pending business and voted out a large number of bills, generally along party lines or with broad support. HB 186 on minors’ social media use, HB 229, HB 2885, HB 3909 as substituted, HB 4285, HB 1661, HB 2820, HB 3181, HB 4157, HB 223, HB 521, HB 640, HB 1234, HB 2253, HB 2294, HB 3053, HB 3697 as substituted, HB 4281, HB 4463, HB 4995, HB 5081 as substituted, HB 5624 as substituted, HB 119 as substituted, HB 3225, HB 5138 as substituted, HB 5115, HB 481 as substituted, HB 3546, HB 493, and HB 4145 were reported favorably to the full Senate, with several also placed on the local and uncontested calendar. The committee also adopted committee substitutes for multiple bills, including HB 3909, HB 5081, HB 5624, HB 119, HB 5138, and HB 481. At the end, the chair noted another committee meeting would likely be needed before deadlines, possibly on a weekend, and recessed the committee subject to the call of the chair.
AZ
Arizona 2026 Regular Session
02/12/2026 - House Rural Economic Development
Rural Economic Development
Transcript Highlights:
- improvements on qualifying properties by establishing a C-PACE program.
- Can you use this tool on leased land to invest in capital infrastructure?
- a taxpayer can qualify for... ...as an additional qualified facility tax credit amount that a taxpayer
- can qualify for based on the amount of the total qualifying investment, to be 10% of $250,000 for each
- facility that is in a rural location, if the total qualifying investment is $2 billion or more.
Keywords:
utility consumer, rate intervention, public service corporation, Arizona Revised Statutes, residential rates, consumer protection, appropriation, Apache Junction, tourism, recreation, Superstition trails, funding, infrastructure, C-PACE, capital expenditure, special assessment, property improvement, local government financing, energy efficiency, water conservation
Summary:
The committee began with a presentation on the modernization of the DeConcini Port of Entry in Nogales, Arizona. Testimony from the port authority chair, a county supervisor, and the Nogales mayor emphasized that the port is outdated, flood-prone, congested, and a safety concern because CBP facilities and traffic lanes sit on or near the international boundary and stormwater infrastructure. Speakers said the port is critical to local and state commerce, tourism, and tax revenue, and requested state support and letters backing federal funding efforts. Members discussed the sewer/stormwater flooding issue, the estimated $1.5 billion to $2 billion cost, and the need for federal action; the chair said a letter of support would be prepared for committee members to sign.
The committee then heard and passed HB 2237, which appropriates $4.5 million for Apache Junction’s Superstition Trails and visitor gateway project, and HB 2926, the Workforce Housing Accelerator Act. HB 2926 would create expedited permitting for workforce housing, provide a single point of contact, reduce the state portion of prime contracting tax for qualifying projects, and lower the population threshold for certain industrial development authority bond actions. After an amendment, the bill passed 6-1. Testimony in support came from the sponsor and housing advocates, who said the bill would help address Arizona’s missing-middle housing shortage and reduce regulatory delays.
The committee also passed HB 2113, which would require RUCO to intervene in utility rate cases when proposed residential rate increases are 100% or more. The sponsor argued RUCO should focus more on rural customers facing large percentage increases, while RUCO’s director said the office has only nine staff, a $1.9 million budget, and limited capacity, warning the bill could increase costs and delay cases. Members discussed rural ratepayer impacts, and the bill passed 5-1-1. HB 2824, authorizing local C-PACE programs for voluntary financing of commercial property improvements, also passed unanimously after testimony that it would support energy, water, and infrastructure upgrades without state general fund exposure. Finally, HB 2939, a rural investment tax credit bill tied to large qualifying investments and net new jobs, passed unanimously after Lucid Motors testified in support. The committee held HB 2950 due to time and adjourned, noting it would be heard first next week.