Video & Transcript Research : 'retroactive application'
Page 1 of 467
AZ
Transcript Highlights:
- Chair, the 16-page amendment in your name, dated February 3, 2026, at 12:50 p.m., clarifies the retroactive
- application of the updated definition of the Internal Revenue Code and clarifies the income included
- Chair, the 16-page amendment in your name, dated February 3, 2026, at 12:50 p.m., clarifies the retroactive
- application of the updated definition of the Internal Revenue Code and clarifies the income included
- There might be a subsequent one on the floor as we just fine-tune kind of the retroactive interaction
Bills:
SB1638
Keywords:
taxation, income tax, internal revenue code, deductions, tax benefits, retroactive, standard deduction, 1182, all
Summary:
The Senate Finance Committee took up SB 1638, a tax conformity bill that would update Arizona’s tax code to the Internal Revenue Code as of January 1, 2026 and incorporate federal changes from 2025. The bill also included individual income tax subtractions for tips, overtime, seniors, and auto loan interest, along with changes to the standard deduction and charitable contribution deduction. Committee discussion focused heavily on whether Arizona should conform broadly to federal changes or limit the bill to more targeted, temporary provisions.
Two amendments were considered. The chair’s amendment was described as clarifying only, addressing retroactivity and foreign dividend language, and it was adopted. Senator Epstein’s amendment would have removed the broader conformity provisions and the modified charitable deduction, limited the standard deduction change to tax year 2025, and kept the individual subtractions; she argued the business-related conformity items mainly benefited corporations and should be negotiated in the budget. Opponents said the amendment would create unnecessary recalculations and uncertainty for taxpayers and businesses, while supporters of the underlying bill said conformity was needed quickly to match Department of Revenue forms and avoid filing-season confusion. Epstein’s amendment failed.
Public testimony split along similar lines. Business and tax group representatives supported prompt conformity, saying taxpayers and small businesses needed certainty and that the department’s forms should be codified. Opponents argued the bill would reduce state revenue substantially and mainly benefit higher-income taxpayers and corporations, while diverting money from education, child care, and health care. After debate, the committee voted to move SB 1638 as amended with a do-pass recommendation, passing it by about 4-3, and then adjourned.
TX
Texas 89th 2nd C.S.
Trade, Workforce & Economic Development Apr 9th, 2025
Trade, Workforce & Economic Development
Transcript Highlights:
- HB 331 by Chairman Patterson is relating to certain presumptions applicable to claims for benefits for
- remember this bill by representative school craft relating to the amendment of restricted governance applicable
- This applicability threshold was removed.
- Uh, applicant Rubengaribba may have received funds from a lobbyist, which funds are coming from different
- The city of Eagle Pass has never approved him as an applicant for Bill 74, and neither has commissioner's
LA
Keywords:
teacher certification, certification appeals, BESE, State Board of Elementary and Secondary Education, Teacher Certification Appeals Council, educator licensure, teaching license, teacher licensure, appeals process, certification denial, administrative appeal, special meeting, board president, retroactive application, education board, Louisiana teachers, Department of Education, statutory entities, re-creation, termination date
TX
Transcript Highlights:
- It cuts down on the backlog of paper applications that counties struggle to process, saving time and
- request all signatures on file for the last six years in order to verify that the signatures on the application
- And that's why we have to continue to get wet signatures on voter registration applications.
- I really don't have any problem with renewals or updates online, but for first-time applicants, first-time
- applicants need to give us a wet signature.
Keywords:
voter registration, electronic, Texas election law, Signature verification, DPS, internet application, Texas Election Code, signature verification, online application, data security, electronic application, Department of Public Safety, information security, electronic voter registration, voting technology, voter access, state election laws, digital signature, election irregularities, audit
Summary:
The committee heard several election-related bills. SB 447 would let the City of Mission in Hidalgo County permanently move its municipal elections from May to the uniform November election date if it chooses. The bill was described as permissive and intended to increase turnout and reduce costs. Mission’s mayor testified in support, saying voters had already approved the change by a wide margin in a charter amendment election. The bill was left pending after no objection.
SB 2217 focused on standardizing election data reporting and reconciliation across counties to improve transparency and comparability. Testimony was generally supportive of the goal, but Dr. Laura Presley and others flagged technical issues, including a discrepancy between a three-ballot mismatch threshold in existing law and a 1% threshold in part of the bill, plus a definition issue involving central accumulators. Supporters said consistent auditing and reconciliation would help election integrity, while the bill was also left pending.
The committee then took up SB 2753, a major proposal to create a continuous in-person voting period that would combine early voting and Election Day into one uninterrupted process, with precinct consolidation and other changes. Supporters said it could simplify administration, reduce equipment changes, and improve security by using one set of machines. Opponents and neutral witnesses raised concerns about cost, staffing, ballot security, reporting changes, weekend voting, and whether the bill was ready for implementation; several urged a pilot or study instead. The committee substitute was withdrawn and the bill was left pending.
SB 505 would create a process for election workers, candidates, party officials, and measure proponents or opponents to request explanations of election irregularities, with escalation to the Secretary of State for audit or enforcement if responses were unsatisfactory. Supporters said it would provide a way to resolve irregularities and restore confidence, while opponents argued it was too broad, lacked guardrails against abuse, and could be used by partisan actors to pressure counties. The bill was left pending. Finally, HB 311 would expand Texas’s online voter registration system to first-time registrants and others, with supporters citing efficiency, lower costs, and broader access, and opponents raising concerns about signature verification and implementation details. Testimony was cut short because of the session deadline, and the bill had not been disposed of in the excerpt.
TX
Transcript Highlights:
- It cuts down on the backlog of paper applications that counties struggle to process, saving time and
- Electronic voter registration enables both faster and closer oversight of voter registration applications
- And that's why we have to continue to get wet signatures on voter registration applications.
- I really don't have any problem with renewals or updates online, but for first-time... ...applications
- applicants need to give us a wet signature.
Keywords:
voter registration, electronic, Texas election law, Signature verification, DPS, internet application, Texas Election Code, signature verification, online application, data security, electronic application, Department of Public Safety, information security, electronic voter registration, voting technology, voter access, state election laws, digital signature, election irregularities, audit
Summary:
The House Committee on Elections met with a quorum present and heard several election-related bills, with public testimony limited to two minutes per witness. The first measure, SB 447, would allow the City of Mission to move its municipal elections from May to November on a one-time, permanent basis. Supporters, including Mission’s mayor, said voters had already approved the change by a wide margin and argued it would improve turnout and reduce costs. The bill was left pending after no objection.
The committee then heard SB 2217, which was described as a transparency measure to standardize election data reporting and reconciliation across counties. Testimony focused on a technical issue involving discrepancy thresholds for electronic voting system reconciliation, with one witness urging the bill be aligned with existing law’s “more than 3” standard rather than a 1% threshold, and another suggesting a definition fix. The bill was left pending.
Members also heard SB 2753, a major proposal to create a continuous in-person voting period by combining early voting and election day into one uninterrupted period, with a committee substitute making it a pilot and permissive. Supporters said it could simplify administration and improve security, while opponents warned it would increase costs, require more staffing and equipment, delay results, and create logistical problems for counties. The committee substitute was withdrawn and the bill was left pending. Finally, SB 505 would let certain election stakeholders request explanations of irregularities from election officials and, if unresolved, escalate the matter to the Secretary of State for audit or possible conservatorship. Supporters framed it as a tool for accountability and transparency, while opponents called it overly broad and vulnerable to abuse. The bill was left pending.
The committee also took up HB 311, which would expand online voter registration to first-time registrants and direct state agencies to develop a pathway for Texans without a driver’s license to register online. Supporters argued it would modernize the process, reduce errors, and save money, while opponents said first-time applicants still need a wet signature and raised concerns about signature verification and implementation. Due to the late hour and floor deadline, testimony was cut off, the names of remaining witnesses were read into the record, and the bill was left pending before the committee adjourned.
TX
Bills:
HB138
LA
Keywords:
HB165, lottery proceeds, Lottery Proceeds Fund, Veterans Service Grant Fund, constitutional amendment, veterans, military veterans, veterans' benefits, veterans services, family support, state lottery, education funding, Minimum Foundation Program, problem gambling, compulsive gaming, state treasurer, ballot proposition, constitutional referendum, lottery revenue, Louisiana resident veterans
TX
Texas 89th Regular
Senate Committee on Natural Resources Apr 2nd, 2025 at 09:00 am
Natural Resources
TX
Transcript Highlights:
- It cuts down on the backlog of paper applications that counties struggle to process, saving time and
- Electronic voter registration enables both faster and closer oversight of voter registration applications
- previous witnesses have mentioned, without the transcription errors that are more likely with paper applications
- all... ...signatures on file for the last six years in order to verify that the signature on the application
- I really don't have any problem with renewals or updates online, but for first-time applicants, they
Keywords:
voter registration, electronic, Texas election law, Signature verification, DPS, internet application, Texas Election Code, signature verification, online application, data security, electronic application, Department of Public Safety, information security, electronic voter registration, voting technology, voter access, state election laws, digital signature, election irregularities, audit
MN
Minnesota 2025 1st Special Session
House Health Finance and Policy Committee 2/17/25
Health Finance and Policy
Transcript Highlights:
- <00:09:56.120>
an eligibility will be approved for an eligibility will be approved for an applicant - 09:57.920>
that <00:09:58.120>they <00:09:58.279>do <00:09:58.480>not applicant - who indicates that they do not applicant who indicates that they do not have<00:09:59.600>
a < - on this a lot over the last two years, the way that this language is set up, it directly asks an applicant
Keywords:
undocumented immigrants, state funding, MinnesotaCare, scholarship ineligibility, state assistance, permit to carry, concealed carry, handgun permit, firearm permit, pistol training, sheriff, application process, electronic filing, mail application, fax submission, certified mail, certified delivery, gun rights, Second Amendment, firearms regulation
LA
Louisiana 2026 Regular Session
Administration of Criminal Justice Mar 18th, 2026
Administration of Criminal Justice
Keywords:
HB 36, Act 780, Acadiana Regional Juvenile Justice District, juvenile justice, juveniles, Evangeline Parish, regional district, board of commissioners, commission membership, Louisiana juvenile law, R.S. 15:1109, R.S. 15:1109.1, parish governance, district boundaries, local government, HB 52, Act 192, Louisiana criminal procedure, misdemeanor jury trial, six-person jury
LA
Louisiana 2026 Regular Session
House and Governmental Affairs Apr 28th, 2026
House and Governmental Affairs
Keywords:
Compensation Commission, elected officials, salary evaluation, government accountability, Louisiana legislature, compensation, independent commission, salary adjustment, consumer price index, official journal, public notices, government transparency, local government, municipal website, school board notices, parish council, police jury, special districts, levee district, drainage district
LA
Transcript Highlights:
- Senate Bill 259 by Senator Barrow authorizes the creation of a civil protective order online application
- And then how does that get, is it just this person's word, or is it the word of the applicant and the
- If you're filling out and accessing the forms online, how would the online application work with the
- So this bill simply allows the online application. There would still be vetting.
- The person making the application would show up with the court, and like you said, the defendant may
AL
WY
WY
Transcript Highlights:
- thoroughly vet all new applications thoroughly vet all new applications while<00:18:58.000>
still - c><00:19:04.559>
this application window actually opens this application window actually opens - The NASA to help vet those applications.
- The application is a whole lot.
- <00:24:59.279>
and um, complex, um, application and um, complex, um, application and everything
FL
Transcript Highlights:
- Because I thought that these guidelines were only applicable if we expanded Medicaid.
- And I would tell you that if we had adopted the retroactivity portion of the One Big Beautiful Bill,
- , my sources tell me that we would take a, as you pointed out, a $3.5 billion hit if we made it retroactive
- The bill operates retroactively to February 17, 2026. That is the bill.
- And the bill operates retroactively, I've talked too much today, to February 17, 2026.
Keywords:
child welfare, negligence, settlement, injury compensation, Department of Children and Families, motorcycle accident, compensation, Department of Transportation, legal claim, autism, autism spectrum disorder, ASD, special education, exceptional student education, ESE, teacher preparation, educator certification, micro-credential, loan forgiveness, student loan repayment
Summary:
The Appropriations Committee met and considered a large agenda of bills, reporting several measures favorably. Early action included SB 6, a settled claim bill involving the Department of Children and Families and the estate of Leila Estrada and Sapphire Williams, which was approved for $3.8 million. The committee also passed a cybersecurity internships bill creating a Department of Commerce program with Cyber Florida, and SB 532, which lets clerks of court retain the full amount of certain excess revenue and clarifies foreclosure-sale procedures. Veterans housing measures, CS for CS for SB 1602 and SB 1604, were approved to create a pilot program and a related trust fund for vacancy relief and risk mitigation for veteran housing. The committee also favorably reported SB 1110 on Medicaid and insurance coverage for orthotics and prosthetics, with emotional testimony from a student and family describing the high cost and importance of activity-specific prosthetics.
Members also approved CS for CS for SB 1012 after adopting an amendment that removed inmate emergency and specialty medical service compensation provisions while retaining changes to the contractor-operated institutions inmate welfare trust fund. Another bill, CS for CS for SB 1614, was narrowed by a delete-all amendment to focus on limiting the use of excess fees for new building construction by local governments. All of these measures were reported favorably after brief debate, with some support testimony submitted in writing or waived.
The most extensive discussion centered on CS for CS for SB 17, a major Medicaid and public assistance overhaul. The bill would create a Joint Legislative Committee on Medicaid Oversight, allow the Legislature to retain its own actuary, tighten Medicaid program oversight, update encounter-data reporting, set performance standards for managed care plans, revise pharmacy benefit manager rules, and require DCF to implement SNAP fraud-reduction and payment-accuracy reforms, including photo IDs on EBT cards and updated work requirements. It also would direct agencies to seek federal waivers for Medicaid work requirements for able-bodied adults and expanded behavioral health services. After lengthy questioning and testimony, the committee adopted amendments adding a transitional medical benefits glide path for people who gain employment and later lose Medicaid eligibility, and exempting hospice patients with six months or less to live. Supporters argued the bill would improve accountability, reduce fraud, and save money, while opponents warned it would create administrative burdens, increase paperwork, and cause eligible people to lose coverage or food assistance. The committee ultimately reported the bill favorably as amended.
MN
Transcript Highlights:
- effective retroactively to tax year<00:35:10.160>
uh <00:35:10.400>2025. - They can retroactively apply those expensing provisions back to tax year 2022.
- They can retroactively apply those expensing provisions back to tax year 2022.
- They can retroactively apply those expensing provisions back to tax year 2022.
- I'm trying to understand how the retroactivity would affect somebody filing.
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 2026 1st Special Session
Alabama House State Government Committee Feb 25th, 2026
State Government
Keywords:
absentee ballot, voting, elections, voter registration, electoral process, defective affidavit, voting rights, HB455, Clarke County, coroner, coroner's office, county commission, local act, local legislation, mileage reimbursement, county vehicle, office expenses, operating expenses, retroactive ratification, remedial and curative
MN
Transcript Highlights:
- council early, as they are sometimes not aware of a potential water-intensive project until a permit application
Keywords:
water appropriation, data centers, environmental review, energy conservation, permit application, carbon-free energy, geothermal energy, renewable energy, Macalester College, appropriation, sustainability, solar energy, pollinator programs, license plates, agrivoltaics, environmental sustainability