Video & Transcript Research : 'refundable credit'
Page 1 of 386
MN
Transcript Highlights:
- Chair, members, you have in front of you House File 1833, and this is a refundable sales and use tax
- <00:03:06.640>
uh fou 1833 and this is a refundable uh fou 1833 and this is a refundable uh - By providing a refundable sales tax, sales and use tax exemption on construction materials, this bill
- sales tax sales and use tax a refundable sales tax sales and use tax exemption<00:04:53.240>
on - <01:26:15.960>
that <01:26:16.080>we the child tax credit that we the child tax credit
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
MN
Transcript Highlights:
- <00:08:35.800>
or apologize but I on those credits or apologize but I on those credits or - Harter to establish the Cub tax credit Harter to establish the Cub tax credit here<00:31:08.039>
- uh businesses have these income credits uh businesses have these income credits or<00:50:30.160>
- reinstating the historic tax credit reinstating the historic tax credit during<01:02:15.240>
- was awarded in historic tax credits was awarded in historic tax credits within<01:03:28.440>
Keywords:
data centers, tax exemption, Minnesota statutes, economic development, employment growth, income tax, tax brackets, tax adjustments, Minnesota, tax policy, underutilized buildings, adaptive reuse, building conversion, historic preservation, downtown revitalization, vacant property, vacancy reduction, refundable tax credit, income tax credit, grant in lieu of credit
MN
Transcript Highlights:
- It modifies the existing student loan credit in two ways: it increases the maximum credit from $500 to
- $1,000, and then it also makes the credit refundable, so if your obligation isn't as great as what your
- refund is, you get to just have that back.
- the maximum credit from $500 increases the maximum credit from $500 to<00:02:03.200>
$1,000 <00 - <00:02:06.920>
obligation credit refundable so if your obligation credit refundable so if
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
OK
Transcript Highlights:
- tax credit.
- So this eliminates the home office premium tax credit again.
- Just a question on what is the purpose of removing the home office credit?
- And there is some reform and the credit again. If that's acceptable, fine.
- But if we need that tax credit to stay with the home offices. Then that's fine too.
Keywords:
income tax, tax rates, revenue certification, Oklahoma Tax Commission, state budget, education, tax credit, school choice, private school, tuition assistance, income limits, parental choice, accreditation, insurance, taxation, premium, home office credit, healthcare, teacher tax credit, income tax credit
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 5th, 2026 at 04:18 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- Madam Chair: Do you know how many people used this credit previously?
- ECECD will certify credit eligible... the population a little bit.
- to have their credit paid.
- The credit is refundable. It has an 11-year sunset provision.
- Yeah, Madam Chair and members of the committee, I think we have several tax credits where the credit
Bills:
SB190, SB152, SB77, SB150, SB151, SB156, SB172, SB182, SB185, SB212, SB170, SB133, SB174, SB163
Keywords:
cancer treatment, revenue bonds, Gila Regional Medical Center, Nor-Lea General Hospital, healthcare funding, telecommunications, low-income assistance, lifeline, broadband, rural broadband, universal service fund, public regulation commission, PRC, 911 surcharge, telecommunications relay service, VoIP, mobile service, internet affordability, digital equity, digital inclusion
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 12th, 2026 at 06:05 pm
Senate Tax, Business & Transportation
Transcript Highlights:
- This is a tax credit.
- There are two refundable tax credits related to printer income for newspapers.
- So what this does is create two refundable tax credits, the local news printer income tax credit and
- So this is a very narrowly structured refundable tax credit bill.
- And Senator Worth expanded, but it's the companion to the journalism job refundable tax credit bill.
Keywords:
horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 12th, 2026 at 06:04 pm
Senate Tax, Business & Transportation
Keywords:
horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax
NM
New Mexico 2026 Regular Session
Senate - Tax, Business and Transportation Feb 12th, 2026 at 06:04 pm
Senate Tax, Business & Transportation
Keywords:
horse racing, program training, program owning, state licensing, racehorses, regulation, local news, newspaper printing, journalism, media tax credit, print media, digital news, news publisher, newsprint, press operator, printing industry, local journalism, tax credit, income tax, corporate income tax
MN
Keywords:
wastewater, infrastructure, funding, Litchfield, economic development, environmental compliance, Hastings, water treatment, PFAS, nitrates, bonds, capital investment, public health, HF212, Round Lake-Brewster, Independent School District No. 2907, school construction, school building, sales tax exemption, use tax exemption
MN
Transcript Highlights:
- They concern the child tax credit and property tax refunds.
- 01:28.200>
tax have two sort of refundable income tax have two sort of refundable income tax credits - credit is a<00:23:04.919>
refundable <00:23:05.440>credit <00:23:06.120>equal <00 - refund so it's the homestead credit refund so it's often<00:36:50.880>
known <00:36:51.359> - This bill would increase the homestead credit refund for 174,000 homeowners statewide.
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
OK
Oklahoma 2026 Regular Session
Banking, Financial Services and Pensions Apr 7th, 2026 at 03:00 pm
Banking, Financial Services and Pensions
Transcript Highlights:
- the transaction are aware that they are receiving that processing fee should they choose to use a credit
- know you've been working on legislation and similar space. 3% is about the average cost that our credit
- It allows those credit unions to offer loan products with the same level of flexibility available to
- the federally chartered credit unions and revises the field of membership for state charter credit unions
- The bankers and credit unions are all working together on this. Yield to questions. Oh, I'm sorry.
Keywords:
credit union, Oklahoma State Credit Union Board, membership, loans, investments, board compensation, financial regulations, financial exploitation, protected adults, financial institution, notification, temporary hold, credit card, surcharge, discounts, consumer protection, payment methods, 914, all
MN
Transcript Highlights:
- for low-income taxpayers in particular, including the education credit, renters credit, child credit
- , working family credit, homestead property tax refunds, and that kind of thing.
- Low-income taxpayers in particular, including the education credit, renters credit, child credit, working
- family credit, homestead property tax refunds, and that kind of thing.
- Family Credit.
Keywords:
taxation, income tax, property tax, corporate tax, homestead credit, local government aid, tax credits, economic development, taxpayer assistance, tax credit outreach, tax preparation, free tax help, IRS, Department of Revenue, general fund appropriation, earned income tax credit, child tax credit, volunteer income tax assistance, VITA, low-income taxpayers
TX
Transcript Highlights:
- legislature authorized community colleges the option to offer core curricula of fewer than 42 semester credit
- this point, we have seen a significant improvement. institutions which annually reject thousands of credit
- My understanding, and I'd just like to clarify that students lose on average 43% of the credits when
- want them to take their version, that's fine, but don't advise these kids to do this, or get dual credit
- in high school, and then not accept their credits.
Keywords:
higher education, bachelor's degree, core curriculum, general education, semester credit hours, credit hours, degree acceleration, time to degree, workforce-aligned credentials, workforce readiness, Texas Higher Education Coordinating Board, public universities, community colleges, transferability, curriculum reform, academic requirements, degree completion, transfer students, education transparency, academic credit
AL
Alabama 2025 Regular Session
Alabama House State Government Committee May 7th, 2025
State Government
Keywords:
education, national anthem, patriotism, school policy, constitutional amendment, SB278, released time, religious instruction, elective credit, public schools, K-12 education, Alabama Released Time Credit Act, church-state separation, First Amendment, school choice, parental consent, elective course, off-campus instruction, private religious entity, State Board of Education
DE
Transcript Highlights:
- House Bill 364 is the Delaware Entertainment Production Tax Credit.
- What this does is create that credit, focused on attracting film, television, e-sports, and video game
- The bill is capped at $10 million annually, and that would be set to be audited and non-refundable.
- workforce development and making sure that we do not allow ourselves to be left behind. and non-refundable
Summary:
The Senate Executive Committee first considered several gubernatorial appointments. Heidi Gilmore was nominated to the Marijuana Appeals Commission and said her real estate and administrative-law background would help her support implementation of Delaware’s new marijuana framework. Lee Wynne Lynn and Ruth Tucker were both nominated to the Delaware River and Bay Authority Board; both emphasized long Delaware ties, public service, and experience in technology, transportation, and executive leadership, with committee members asking about modernization, cashless tolling, and potential conflicts of interest. Lindsay Alexic and Dr. Jennifer Hallman were nominated to the Professional Standards Board and described their classroom and administrative experience in Delaware public education, with discussion focused on supporting teachers, improving educator effectiveness, and helping schools address post-COVID classroom and student-support challenges. Jason Munion and F. Todd Collada were nominated to the Environmental Appeals Board; Munion cited his engineering and environmental background, while Collada noted his work as Milford’s mayor and a contractor. No votes on the nominations are reflected in the transcript excerpt.
The committee then moved to legislation. House Bill 364 would create a Delaware Entertainment Production Tax Credit for film, television, e-sports, and video game production, with a $10 million annual cap, audit and reporting requirements, a 2031 sunset, and a focus on verified in-state spending and Delaware hiring; the bill was circulated after no public comment. House Bill 437 was described as a technical corrections bill affecting certain municipal charters and requiring a three-quarters vote; it also drew no public comment. The committee approved the previously circulated minutes by motion and second.
House Bill 446 would reorganize the Delaware Forest Service chapter, consolidate authority in one section, and add definitions related to forests and urban forestry without creating new authority; House Amendment 1 was noted as clarifying existing authority for the Department of Agriculture. House Bill 180, the first leg of a constitutional amendment on voting, would limit felony-related voting loss to actual imprisonment or pardon, remove outdated residency and literacy provisions, update the voting age to 18, and eliminate a post-sentence voting ban; members raised a question about whether the change would apply retroactively, which was left for later clarification. No public comments were offered on the bills, and the committee adjourned after announcing written comments would be accepted for 24 hours.
AL
Alabama 2025 Regular Session
Alabama Senate Education Policy Committee Apr 16th, 2025
Education Policy
Transcript Highlights:
- Elective credit... ...way, then so be it. Elective credit...
- Yes, local boards determine if they award elective credit.
- If they don't want to give credit, they don't have to. Background checks... Yes, ...have to.
Keywords:
SB278, released time, religious instruction, elective credit, public schools, K-12 education, Alabama Released Time Credit Act, church-state separation, First Amendment, school choice, parental consent, elective course, off-campus instruction, private religious entity, State Board of Education, local board of education, attendance credit, core curriculum, religious education, Bible class
HI
Keywords:
HB2583, Hawaii Micro-Lending Credit Enhancement Program, DBEDT, Department of Business, Economic Development, and Tourism, micro-loan, microloan, small business lending, small business financing, loan loss reserve, first-loss reserve, credit enhancement, partial guarantee, risk-sharing, community development financial institution, CDFI, working capital, inventory financing, equipment financing, leasehold improvements, startup loans
Summary:
The joint Ways and Means and Consumer Protection meeting was a decision-making session on a series of House bills, with no oral testimony taken. The committees first acted on HB 2583, recommending passage on amended, and HB 1591, recommending passage with amendments related to health care. They also recommended passage on amended for HB 1749 on cesspools and HB 2423 on biodiesel, with each recommendation adopted by the members present.
The committees then considered a second agenda block that included HB 2080, HB 1520, HB 1576, HB 1711, HB 1785, HB 1802, HB 1838, HB 1842, HB 1853, HB 1976, HB 2104, HB 2218, HB 2246, HB 2270, HB 2289, HB 2361, HB 2551, and HB 2606. Most were recommended for passage unamended and adopted without objection. HB 1520 was deferred because the Senate bill had already crossed over. HB 1711 was amended to replace the option period established by the corporation with a period of up to 10 years. HB 2289 was amended to remove repeal of a ceiling and set a $1 million expenditure ceiling for the automated victim information and notification system special fund.
Several members noted reservations on HB 1842, which involved transfer of the Westridge parcel near a rail station; concerns were raised about the property’s value, the long-term lease status, and whether the city would actually accept or pursue the transfer. HB 1853 was passed unamended, with the committee noting the Lions Association had suggestions that could be addressed later in conference. HB 2218 was passed unamended while adopting DLNR testimony to clarify collaboration with community groups in stewarding public lands and recreational areas. In each case, the stated recommendations were adopted, often with members voting no with reservation rather than in opposition.
TX
Transcript Highlights:
- Currently, only up to two years of industry experience counts toward TRS and salary step credit.
- Currently, only up to two years of industry experience counts toward TRS and salary step credit.
Bills:
HB1057
Keywords:
teacher salary, retirement benefits, career education, work experience credit, Texas Education Code
Summary:
The Senate committee met, established a quorum, and took up House Bill 1057, sponsored in the Senate by Senator Adam Hinojosa. Hinojosa explained that the bill would expand the amount of prior industry experience that can count toward TRS and salary step credit for career and technology education teachers, increasing the cap from two years to five years. He said the change is intended to help recruit and fairly compensate skilled professionals such as electricians, nurses, welders, and programmers, and to address teacher shortages beginning in the 2025-2026 school year.
No members asked questions, and no one signed up to testify. The committee then voted to report HB 1057 favorably to the full Senate. The motion passed unanimously, 13 ayes and 0 nays, and the chair announced the committee would stand recessed subject to call.
MN
Transcript Highlights:
- At the top, Article 1, Sections 10 and 11, these are the short-line credit transfer and credit certificate
- Line 7 is the individual income tax credit, and this is a new credit that adds an additional $100 for
- the credit.
- . in the renter's credit.
- Credit to fill this critical gap.
Keywords:
local government debt, municipal bonds, county bonds, capital improvements, public financing, bond issuance, public hearing, notice period, bond guarantee, Minnesota Public Facilities Authority, volume cap, private activity bonds, housing finance, residential rental bonds, LIHTC, low-income housing tax credits, redevelopment, courthouse financing, jail financing, law enforcement center
MN
Transcript Highlights:
- Line seven is the individual income tax credit, and this is a new credit that adds to an existing credit
- Line seven is the individual income tax credit, and this is a new credit that adds to an existing credit
- Line seven is the individual income tax credit, and this is a new credit that adds to an existing credit
- Line seven is the individual income tax credit, and this is a new credit that adds to an existing credit
- I do want to say that the advocates, when they moved the renters' refund to the renters' credit, one
Keywords:
local government debt, municipal bonds, county bonds, capital improvements, public financing, bond issuance, public hearing, notice period, bond guarantee, Minnesota Public Facilities Authority, volume cap, private activity bonds, housing finance, residential rental bonds, LIHTC, low-income housing tax credits, redevelopment, courthouse financing, jail financing, law enforcement center