Video & Transcript Research : 'qualifying owner'
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MN
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
MN
Transcript Highlights:
- The pass-through entity tax is an elective tax that pass-through owners can elect to file and pay at
- As part of HR1, the federal government has returned to 100% bonus depreciation on qualified tangible
- I am an owner of our CPA firm, Abdo.
- Thank you, and I'm happy to answer any questions. an owner of our CPA firm, Abdo.
- We have an owner of our CPA firm, Abdo.
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
AL
Alabama 2025 Regular Session
Alabama House Commerce and Small Business Committee Mar 6th, 2025
Commerce and Small Business
Transcript Highlights:
- It only requires any unexpired warranty to transfer, so you can sell your house to the new owner.
- We have a... to the new owner. Yeah, well, we have a sub-motion debate.
- It clarifies that they still answer... that it clarifies that they still answer to the qualifying broker
HI
Hawaii 2026 Regular Session
House Chamber - Mon Apr 6, 2026, 12:00PM HST - Day 39
Hawaii House Floor Meeting
Keywords:
Hawaiian Council, Council for Native Hawaiian Advancement, Native Hawaiian, Native Hawaiian community, Native Hawaiian advocacy, recognition resolution, ceremonial resolution, nonprofit, community development, economic development, cultural preservation, self-sufficiency, housing counseling, community development financial institution, CDFI, small business accelerator, trades academy, tourism, regenerative tourism, iwi kūpuna
HI
Hawaii 2026 Regular Session
CPC-CPN Joint Info Briefing - Mon Apr 6, 2026 @ 2:00 PM HST
Hawaii House Floor Meeting
Keywords:
Hawaiian Council, Council for Native Hawaiian Advancement, Native Hawaiian, Native Hawaiian community, Native Hawaiian advocacy, recognition resolution, ceremonial resolution, nonprofit, community development, economic development, cultural preservation, self-sufficiency, housing counseling, community development financial institution, CDFI, small business accelerator, trades academy, tourism, regenerative tourism, iwi kūpuna
MN
Minnesota 2025 1st Special Session
House Energy Finance and Policy Committee 2/20/25
Energy Finance and Policy
Transcript Highlights:
- name is Paul CR moer and I'm the owner name is Paul CR moer and I'm the owner of<00:20:46.360>
<00:39:20.480>- I'm also the owner of Solar Bear.
of Red Lake Nation I'm also the owner of Red Lake Nation I'm also the owner - I'm the owner of a smaller solar installation company called Sissu Solar.
- I'm the owner of a smaller solar installation company called Sissu Solar.
Bills:
HF845
Keywords:
net metering, distributed generation, solar energy, rooftop solar, renewable energy, utility rates, electric cooperatives, municipal utilities, public utilities, Public Utilities Commission, net billing, bill credits, cost of service study, standby charge, qualifying facility, energy policy, clean energy, customer generation, interconnection, Minnesota Statutes 216B.164
AL
Alabama 2025 Regular Session
Alabama House Ethics and Campaign Finance Committee Feb 19th, 2025
Ethics and Campaign Finance
Transcript Highlights:
- If you are part of a political party, you have five days after filing your qualifying papers.
- Sir, just for clarity, qualifying papers in a local election are when they follow the clerk, correct?
- That's qualifying, but... I haven't seen here where that's defined.
- Actually qualify, you know, if an independent is... you know, after the primary, I think this requires
- Every candidate has their own date when they have to qualify to run.
Bills:
HB250
Keywords:
HB250, Alabama Ethics Commission, statement of economic interests, financial disclosure, candidate ethics, campaign finance, candidate filing deadline, qualifying papers, declaration of candidacy, independent candidate, ballot access, election law, ethics reform, public officials, public employees, asset disclosure, income disclosure, real estate holdings, indebtedness disclosure, late filing penalty
MN
Transcript Highlights:
- those lands to a public owner.
- land owners could have their owner land owners could have their property<00:28:49.320>
tax <00 - transferred those lens to a public owner transferred those lens to a public owner however<00:29:
- over the past decade land land owners over the past decade land owners<00:31:08.080>
with <00: - <00:31:59.639>
riparian owners and land owners with riparian owners and land owners with riparian
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
HI
Hawaii 2026 Regular Session
CPC Public Hearing - Tue Mar 31, 2026 @ 2:00 PM HST
Consumer Protection & Commerce
Transcript Highlights:
- So, captive owners across legislation.
- in a sense, is actually like the owners in a sense, right?
- Prohibits an absentee owner or landlord from designating the tenant as an agent.
- <00:58:17.680>
or on behalf of an absentee owner or on behalf of an absentee owner or landlord - <01:12:49.720>
or the violation to an absentee owner or the violation to an absentee owner
Keywords:
landscape architecture, licensure, educational requirements, examination, professional standards, consumer protection, junk fees, live-event tickets, short-term lodging, transparency, pricing disclosure, deceptive practices, insurance, captives, regulations, policyholders, SB2623, Hawaii pharmacy law, Board of Pharmacy, registered pharmacy technician
Summary:
The committee first heard HCR 168 and HR 158, which would create a temporary working group to study utility capacity, coastline infrastructure lifespan, and the costs of needed expansions. Public Utilities Commission staff said the commission was not the right entity to direct all of the work because it lacks authority over many affected agencies. Members discussed whether the study should be limited to a coastal area or broadened to the whole island, and in decision-making the committee amended the measure to focus on the County of Honolulu, correct references to the Public Utilities Commission, and revise the working group membership to include the PUC chair, legislative designees, and directors or designees from DLNR, DOT, HIEMA, and DCCA Consumer Advocacy. The committee then passed both resolutions with amendments; the vote was adopted unanimously, with some members excused.
The committee next considered HCR 145 and HR 137, which would convene a working group on climate change impacts on insurance availability and affordability. The Insurance Division stood on its written comments, the Climate Change Mitigation and Adaptation Commission supported the intent, and the Attorney General opposed the measure, warning that a working group could create discoverable materials that might complicate the state’s climate litigation and noting a technical ambiguity in the reference to the Hawaii Hurricane Relief Fund administrator. After questions about discovery and the lawsuit, the committee amended the resolutions to replace the administrator reference with the chair of the Hawaii Hurricane Relief Fund Board of Directors, remove the Attorney General as convener while keeping the office as a member, and have the working group share findings and recommendations with the House CPC and Senate CPN committees instead of issuing a report. The committee passed the measures with amendments, with Rep. Martin voting with reservations.
In the later agenda, the committee heard SB 2607, SD 1 on landscape architect licensure. The Board of Professional Engineers, Architects, Surveyors, and Landscape Architects supported the bill, explaining it modernizes licensure requirements to align with national standards and clarifies the profession’s design-focused role. The bill was discussed as distinguishing landscape architecture from groundskeeping and from civil engineering drainage work. No opposition was heard.
The committee also heard SB 2031, SD 2 on consumer protection and price transparency for live ticket events and short-term lodging. The Office of Consumer Protection supported the bill, saying it largely mirrors an FTC rule requiring all-in pricing and would give the state enforcement authority and remedies. The Hawaii Financial Services Association opposed the bill as drafted and sought a limited exemption for credit card issuers relying on third-party hotel information, while the Hawaii Hotel Alliance supported the measure but asked for language deeming compliance with the federal rule sufficient for short-term lodging. Committee members questioned whether those proposed exemptions would conflict with federal law or weaken state enforcement, and the discussion focused on preemption, liability, and the value of state remedies such as restitution.
AL
Alabama 2026 1st Special Session
Alabama House Constitution, Campaigns and Elections Jan 21st, 2026
Constitution, Campaigns and Elections
Transcript Highlights:
- And at this point, all cities are free to set their qualifying fees wherever they wish.
- It is not a partisan raise, but they set the qualifying fees for the offices at their discretion.
- Although you're saying it's just for... qualifying fees wherever they wish. qualifying fees wherever
- <00:27:53.520>
fees <00:27:54.159>for <00:27:54.480>the they set the qualifying - fees for the they set the qualifying fees for the offices<00:27:55.600>
at <00:27:55.919>their
Keywords:
parental rights, drag performances, public schools, public libraries, overnight programs, gender identity, minor safety, HB89, Medicaid, pregnant women, pregnancy, prenatal care, ambulatory prenatal care, presumptive eligibility, temporary Medicaid coverage, Alabama Medicaid Agency, maternal health, low-income women, health coverage, eligibility determination
AZ
Transcript Highlights:
- If you have a location that's in the state, then you qualify for origin-based sourcing without regard
- To me, the issue and the business owners I've talked to over the last five years on this issue is cities
- Given that, Chairman Olson's strike-everything amendment to House Bill 2273 requires DOR to issue a qualifying
- The amendment in your name, dated February 13, 2026 at 5:06 p.m., requires that the qualifying child
- The amendment in your name, dated February 13, 2026 at 5:06 p.m., requires that the qualifying child
Keywords:
public safety, retirement system, investments, trust fund, board of trustees, financial report, income tax rebate, Pinal County, taxpayer eligibility, state revenue, financial assistance, transaction privilege tax, business location, tangible personal property, shared vehicle, sourcing, income tax, veterans, donations, tax refunds
Summary:
The House Ways and Means Committee first set aside House Bill 2794 at the sponsor’s request and then took up House Bill 2290, which would clarify Arizona transaction privilege tax sourcing rules for tangible personal property by specifying that an order is received at a seller’s business location and that server location does not control sourcing. The sponsor said the bill codifies existing, historic treatment and would provide certainty for taxpayers, while the League of Arizona Cities and Towns opposed it, arguing it would be a major departure from current practice, could shift revenue away from rural communities, and could create multiple tax rates for a single transaction. The Department of Revenue said it was neutral, acknowledged ongoing ambiguity and administrative complexity, and explained that a 2023 draft ruling had been based on a legal analysis but was never finalized. Several business and association witnesses supported the bill as necessary to prevent inconsistent audits and to preserve origin-based sourcing for in-state sellers. After extended debate, the committee passed HB 2290 on a 5-3 vote, with one member absent.
The committee then heard House Bill 2373, which would add a space on the individual income tax return for taxpayers to voluntarily direct part of a refund to the Veterans Donations Fund or a veterans service organization fund. The sponsor and a representative of veterans advocacy groups described it as a simple, voluntary way to support veterans organizations and local projects. No opposition was raised, and the bill was approved unanimously by the members present, 8-0, with one absent.
Finally, the committee considered House Bill 2143, a technical change to Public Safety Personnel Retirement System law that would limit the 5% ownership cap to publicly traded corporations. PSPRS representatives said the change would reduce compliance costs and avoid unnecessary workarounds while maintaining existing investment safeguards and diversification rules. Members discussed that ASRS does not have the same cap and that PSPRS already has broader limits on concentration risk. The bill was presented as an administrative cleanup measure, and discussion focused on clarifying that it would not increase investment risk.
HI
Transcript Highlights:
- Um, can you maybe explain some of the other activities or behaviors that would qualify for harassment
- qualify for harassment? qualify for harassment?
- <01:00:32.799>
military leave law to include qualifying military leave law to include qualifying - threat to the current um tax qualified threat to the current um tax qualified status<01:04:22.880
- Nullifying that tax qualified system.
Keywords:
military families, family leave, qualifying military exigency, Hawaii Revised Statutes, financial support, Hawaii National Guard, civil-military program, education, collective bargaining, exemption, SB3251, Hawaii public safety, ICE, Immigration and Customs Enforcement, Border Patrol, law enforcement hiring, state employment ban, police powers, Department of Law Enforcement, DLNR
TX
Transcript Highlights:
- The chair lays out Senate Bill 290 by Senator Miles relating to the notice to property owners regarding
- Some of the property owners that approached my office stated that they were not provided the required
- It is unacceptable that the property owner not receive. Proper notice for any reason.
- Going forward, this bill codifies many of the notices procedures to property owners that already exist
- Property owners should be assured that they will receive notice about anything that would affect them
Keywords:
Texas Commission on Environmental Quality, water regulation, environmental protection, pesticide management, natural resources, LP-gas, property owner notice, gas installations, safety notification, petroleum theft, task force, oil and gas, law enforcement, economic impact, environmental regulation, water permits, water quality, land application, 1185, senate
AL
Alabama 2026 1st Special Session
Alabama Senate Madison County Legislation Committee Mar 18th, 2026
Madison County Legislation
Bills:
SB371
Keywords:
SB371, Madison County, Alabama constitutional amendment, senior property tax exemption, property tax freeze, ad valorem tax, homestead exemption, elderly homeowners, senior citizens, age 65 and older, owner-occupied housing, principal residence, residential property tax, local tax relief, property tax assessment, county tax exemption, 923, senate, all
LA
Transcript Highlights:
- them some information that would allow them to be able to at least check and see if this person is qualified
Keywords:
athlete agent, registration, endorsement contracts, name image likeness, eligibility, unfair trade practices, student athletes, unclaimed property, abandoned property, escheat, state treasurer, administrator, claimant, purchase agreement, assignment, property recovery, owner verification, documentation requirements, fraud prevention, bankruptcy
Summary:
The Civil Law and Procedure Committee met on May 18, 2026, and first took up Senate Bill 389 by Senator Connick, which would update Louisiana’s athlete-agent law to address NIL representation for high school and college athletes. Testimony from the Attorney General’s office said the bill is needed because NIL agents are currently largely unregulated, especially as NIL activity has expanded into high school sports. Assistant Attorney General Olivia Nuss explained that the measure adopts a revised Uniform Athlete Agent Act framework, creating a state registry and oversight process for agents representing student-athletes in endorsement and NIL matters.
John Curtis, head of school and football coach at John Curtis Christian School, testified in support, saying agents are increasingly approaching young athletes and families without qualifications, charging high fees, and sometimes trying to steer athletes to schools. Committee members asked about how the system would work, who would administer it, and whether the Louisiana High School Athletic Association would have a role. Witnesses said the Department of Justice would house and enforce the program, while LHSAA would help disseminate information to schools, parents, and athletes. Members also raised questions about contracts involving minors and whether the bill should address agreements extending past the age of majority.
The committee adopted technical Amendment Set 5462, then reported SB 389 as amended without objection. Afterward, Senate Bill 525 was voluntarily deferred at the author’s request, and the committee adjourned.
TX
Transcript Highlights:
- This is a real issue, and it affects property owners throughout the state.
- This bill provides recourse for a property owner that's been ...
- So it's an important bill to protect property owners in those cases.
- Okay, that may be up to the cities, but the property owner didn't know.
- What disappears is that the owner just wants to be compensated.
Keywords:
zoning, municipality, municipal immunity, governmental immunity, local government, Chapter 211, Texas Local Government Code, land use, declaratory relief, injunctive relief, mandamus, attorney's fees, court costs, property rights, home rule city, code enforcement, planning and zoning, land development, municipal ordinance, historic landmark
TX
Bills:
HB47
Keywords:
HB 47, Texas Tax Code, ad valorem taxes, property tax, voter-approval tax rate, tax rate election, taxing unit, injunction, taxpayer rights, property owner, local government finance, tax refund, attorney's fees, court costs, voter-approved tax increase, tax reform, municipal taxes, county taxes, school district taxes, bond election
TX
Transcript Highlights:
- This would keep property owners from being taxed on their efforts to improve accessibility.
- Now, you know, it's a new owner. What do I think is going to happen?
- House Bill 329 simply allows for that residential property owner.
- Pass that appraisal onward to the actual values to the property owners.
- Eighty-seven percent of the property owners in this state.
Keywords:
appraisal, property value, residential real estate, tax code, appraisal review board, property owners, property tax, homeowners, property owner rights, property appraisal, taxation, Texas Tax Code, real estate, ad valorem tax, homestead exemption, market value, condemnation, tax appraisal, open-space land, land use
HI
Hawaii 2026 Regular Session
House Chamber - Mon Apr 27, 2026, 12:00PM HST - Day 52
Hawaii House Floor Meeting
Keywords:
elections, chief elections officer, termination for cause, Hawaii election law, elections commission, commercial drivers license, non-domiciled, federal regulations, commercial learner's permit, citizenship, lawful residency, Department of Transportation, workers' compensation, vocational rehabilitation, injury recovery, employment services, return to work, military families, family leave, qualifying military exigency
HI
Keywords:
elections, chief elections officer, termination for cause, Hawaii election law, elections commission, commercial drivers license, non-domiciled, federal regulations, commercial learner's permit, citizenship, lawful residency, Department of Transportation, workers' compensation, vocational rehabilitation, injury recovery, employment services, return to work, military families, family leave, qualifying military exigency