Video & Transcript Research : 'retroactive tax change'
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MN
Transcript Highlights:
- </c><00:35:08.880><c> to</c><00:35:09.119><c> tax</c> would be effective retroactively to tax would be
- year 2025 retroactively or in equal shares in tax years 2025 and 2026.
- NFIB supports this bill, which seeks to conform Minnesota's tax code to changes that the federal tax
- NFIB supports this bill, which seeks to conform Minnesota's tax code to changes that the federal tax
- recent federal changes that tax law with recent federal changes that allow<01:18:21.520><c> immediate
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
MN
Transcript Highlights:
- </c> Housing Tax Credit, House File 3902. Housing Tax Credit, House File 3902.
- change? change? Representative<01:05:07.160><c> Igo.
- </c><01:15:17.920><c> And</c> the tax omnibus bill. And the tax omnibus bill.
- </c> he's needed in taxes. he's needed in taxes.
- </c> taxes but you're highly wanted in taxes. taxes but you're highly wanted in taxes.
Keywords:
day care, tax subtraction, child care costs, licensed child care, dependent care assistance, HF4321, dependent care assistance programs, gross income exclusion, federal conformity, Internal Revenue Code, individual income tax, Minnesota tax law, tax conformity, child care assistance, employer-provided dependent care, taxable income, state income tax, retroactive tax change, family care benefits, housing tax credit
AZ
Transcript Highlights:
- in the state's income tax code based upon federal changes.
- Then along comes conversations about what the executive's authority is to singularly change state tax
- Authority is to singularly change state tax policy through an executive order.
- law changes, if you fail to file because you're evading taxes, you're going to have to pay penalties
- they passed retroactive tax cuts, and each time they do that it causes a little bit of chaos, and then
Bills:
SB1638
Keywords:
taxation, income tax, internal revenue code, deductions, tax benefits, retroactive, standard deduction, 1182, all
MN
Minnesota 2025-2026 Regular Session
House Workforce, Labor, and Economic Development Finance and Policy Committee 2/18/25
Workforce, Labor, and Economic Development Finance and Policy
Transcript Highlights:
- It looks like the amendment is changing it from 500,000 in 2026 to a million in 2027.
- Yes, so just changing that number. And that's your amendment?
- Mo Chang, owner of Most Tropical Market and Most Tropical Wholesale in St.
- Chang. I appreciate that. Any further comments from the author, Representative Hussein?
- </c> County to take uh convey tax County to take uh convey tax rehabilitated<00:28:55.840><c> homes</
Keywords:
HF110, Adrian Independent School District, Independent School District No. 511, school construction, sales tax exemption, use tax refund, refundable exemption, construction materials, capital improvements, school roofing, playground remodel, retaining walls, plumbing, bathroom remodel, locker room remodel, window replacements, local tax relief, general fund appropriation, Minnesota chapter 297A, retroactive tax refund
WA
Washington 2025-2026 Regular Session
House Labor & Workplace Standards Feb 25th, 2026 at 08:45 am
Labor & Workplace Standards
Transcript Highlights:
- Does anyone wish to change their vote? Seeing none, staff will announce the vote.
- Does anyone wish to change their vote? None. Staff will announce the vote.
- Does anyone wish to change their vote? None. Staff will announce the vote.
- Does anyone wish to change their vote? None. Staff will announce the vote.
- Does anyone wish to change their vote? See none. Staff will announce the vote.
Bills:
SB6134
Keywords:
unemployment insurance, UI benefits, striking workers, strike, labor dispute, retroactive wages, overpayment assessment, overpayment recovery, Employment Security Department, ESD, claimant notice, benefit recoupment, Washington unemployment law, worker notice, federal unemployment tax credit, state unemployment fund, 904, all
Summary:
The Labor and Workplace Standards Committee met in executive session to consider four bills. Second Substitute Senate Bill 5292 would move PFML premium rate-setting from a statutory look-back formula to an actuarial method and require a four-month reserve by 2030; members noted support from business, labor, and the department, and it was reported out 9-0 with a due-pass recommendation. Engrossed Senate Bill 6106, a cleanup bill related to layoff and closure notices, would align the definition of employer with federal law by excluding tribes and protect worker information from public records requests; members discussed a farmworker-related concern, but the bill passed out 7-2 with a due-pass recommendation.
Senate Bill 6134 would require the Employment Security Department to notify striking workers who apply for unemployment benefits that they may owe an overpayment if they later receive retroactive wages in a strike settlement. Supporters said it would clarify the process and help ESD handle overpayments, and it was reported out unanimously, 9-0. Engrossed Substitute Senate Bill 6197 would change plumbing credential suspension standards from three violations in six months to five violations in five years; members said the measure was a compromise between stakeholder groups and that L&I guidance supported the approach, and it also passed 9-0 with a due-pass recommendation.
The committee then adjourned after thanking staff for the year.
MN
Transcript Highlights:
- 08:17.039><c> physical</c> The study was completed in June of 2014 and updated in 2022 to include changes
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
DE
Delaware 2025-2026 Regular Session
House Appropriations Committee Meeting Jun 23rd, 2026
Appropriations
Transcript Highlights:
- on, but you always try to reach out, or you do reach out and collaborate and listen and make the changes
- When camp registration typically begins, that policy change carries no fiscal impact.
- Since then, my family has spent over $10,000 a year in Delaware state taxes.
- Since then, my family has spent over $10,000 a year in Delaware State taxes.
- I want to address the fiscal Delaware state taxes.
Keywords:
military pension, military retirement pay, veterans, retiree tax relief, income tax exemption, pension exclusion, Delaware income tax, retirement income, state tax subtraction, armed forces retirement, National Guard, Space Force, Coast Guard, NOAA, Public Health Service, taxable income, Title 30, Section 1106, wetlands protection, nontidal wetlands
Summary:
The House Appropriations Committee met to hear several bills, with members repeatedly reminded to focus on fiscal impacts rather than policy merits. The committee first considered SB 9 on freshwater wetlands, which would combine tidal and non-tidal wetlands programs into one permitting framework; supporters said the bill resulted from a two-year consensus process and that the governor’s office and DENREC would absorb a significant share of the cost. Public testimony was largely supportive, emphasizing flood control and ecosystem services, though one speaker opposed the spending. The committee voted to release SB 9.
The committee then heard SB 278 on child care assistance, which would preauthorize summer camp for eligible school-age children and create a separate lower co-payment for half-day care. The sponsor and the YMCA of Delaware said the change would better align family co-pays with provider reimbursement and make before- and after-school care more affordable for working families. The committee also released SB 278, SB 168 on alcohol delivery for package stores, SB 120 on health insurance coverage for certain testing and treatment, and HB 4, a pilot program for artificial intelligence and extended reality in schools; HB 4 was described as having a near-$3 million fiscal note and a one-year implementation delay because it was not funded in the budget.
Later, the committee approved SB 219, which gradually increases the military pension income tax exclusion from $12,500 to $25,000 over three years and includes related joint-filing and residency changes. Supporters argued it would help attract and retain military retirees and bring federal dollars into the state. The committee also released SB 1, a major primary care reform bill that would increase primary care spending and implement hospital payment reforms, with projected long-term savings to the state employee health plan, and SB 325, which expands background checks and wrap-back monitoring for fire service personnel and adds an investigator position for the Fire Prevention Commission. In each case, public commenters and committee members generally supported the bills, and all were released from committee by recorded vote.
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.
- </c><00:32:45.039><c> and</c> accurate property tax assessments. and accurate property tax assessments
- The tax court process is already tilted in favor of the large petitioner, as the fee to file a tax court
- </c> 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
AL
Alabama 2025 Regular Session
Alabama Senate County and Municipal Government Committee Apr 29th, 2025
County and Municipal Government
Transcript Highlights:
- changes the bill for the most part.
- That could change from governor to governor. I got you.
- We can, you know, change it, but you... ...is.
- We can, you know, change it, but you can't change facts. Chairman, may I add one thing? Yes, sir.
- It changes intentionally to knowingly and willingly.
Keywords:
liquefied petroleum gas, safety regulations, public gathering places, cylinder storage, proximity regulations, parental rights, drag performances, public schools, public libraries, overnight programs, gender identity, minor safety, Gulf of America, name change, state compliance, educational materials, local resources, historical reference, building codes, standardization
AL
Alabama 2026 Regular Session
Alabama Senate Agriculture, Conservation, and Forestry Committee Jan 28th, 2026
Agriculture, Conservation and Forestry
Transcript Highlights:
- And this bill will give restaurants an opportunity to get a tax credit, and it's limited up to $2,000
- could effectively implement the tax credit.
- So simply on our end, the synopsis state sales and use tax, but the use tax code section was not referenced
- </c> don't have to collect sales tax. don't have to collect sales tax.
- ,</c><00:08:19.919><c> but</c> synopsis state sales and use tax, but synopsis state sales and use tax
Keywords:
oyster shell, tax credit, recycling, restaurant, state revenue, environmental benefit, sales tax exemption, seafood, fishing industry, local government, municipal exemption, seagrass restoration, environmental policy, water quality, marine ecosystems, conservation efforts, marine conservation, environmental remediation, coastal ecosystems, state waters
AL
Alabama 2026 Regular Session
Alabama Senate Banking and Insurance Committee Apr 1st, 2026
Banking and Insurance
Bills:
HB545
Keywords:
HB545, legal tender, cash rounding, nearest five cents, nickel rounding, in-person cash transaction, cash transactions, change making, sales tax, Department of Revenue, merchant payments, consumer payments, currency rounding, cash payment, retail transactions, payment methods, 923, senate, all
TX
Keywords:
voter registration, elections, Election Code, registrar, county clerk, application rejection, rejection notice, voter eligibility, ballot access, transparency, administrative procedure, Texas, voting rights, election administration, notice of rejection, election, poll watcher, conviction, ineligibility, Texas election code
AL
Alabama 2026 Regular Session
Alabama House Financial Services Committee Mar 10th, 2026
Financial Services
Transcript Highlights:
- As banks receive fewer pennies, retailers are facing a growing challenge in providing exact change to
- . exact change to their customers.
- The total purchase amount would be calculated, the tax would be calculated and paid.
- This final total, after the tax is paid, will be rounded to the nearest 5 cents.
- calculated, the tax would be calculated<00:07:31.039><c> and</c><00:07:31.360><c> paid.
Keywords:
Escambia County, probate court, court fees, legal services, judicial legislation, HB545, legal tender, cash rounding, nearest five cents, nickel rounding, in-person cash transaction, cash transactions, change making, sales tax, Department of Revenue, merchant payments, consumer payments, currency rounding, cash payment, retail transactions
AL
Alabama 2026 Regular Session
Alabama House Ways and Means General Fund Committee Feb 4th, 2026
Ways and Means General Fund
Transcript Highlights:
- We changed up the language a little bit to include one port that's in my district, which is Babatri,
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
TX
Bills:
SB 250, SB 375, SB 536, SB 845, SB 1633, SB 1944, SB 1957, SB 2081, SB 2137, SB 2262, SB 2299, SB 2419, SB 2452, SB 2522, SB 2549, SB 2594, SB 2605, SB 2631, SB 2639, SB 2675, SB 3029, SJR 60, HB 22, HB 1392, HB 2525
Keywords:
municipal annexation, railroad, adjacent areas, local government, property rights, healthcare provider, Harris County Hospital District, hospital funding, healthcare services, public health program, home loans, nurses, veterans, public servants, Texas Heroes program, low-interest loans, social workers, housing assistance, housing tax credits, disaster recovery
TX
Transcript Highlights:
- We want to look at the tax contribution.
- Let me briefly hit those changes.
- That's what we changed the law to in 17.
- This bill changes that.
- I think we ought to do what we can. to make sure not only that we change that environment, but we change
Bills:
HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, HB39, HB 102, HB 126, HB290, HB300, HB2143, HJR2, HB147, HJR6, HB 120, HB20, HB150, HB6, HB 100, HB 124, HB210, HB215, HB1393, HB1587, HB 1151, HB 1268, HB142, HB451, SB1
Keywords:
career readiness, education reform, workforce training, public schools, financial aid, applied sciences, career education, high school diploma, certificate program, work-based learning, job placement, high-growth jobs, technical training, cybersecurity, state command, information resources, data protection, incident response, mental health, telehealth
AL
Alabama 2026 Regular Session
Alabama House Boards, Agencies and Commissions Committee Jan 21st, 2026
Boards, Agencies and Commissions
Transcript Highlights:
- He explained that the change is on page three, line 75: one item is being listed by the board.
- The change I have to use is on page three, line 75. One is licensed by the board.
- That's the main change that we have to ... >> Correct. That's right. My apologies.
- The change I have to use is on page three, line 75. One is listed by the board.
- That's the main change that we... and I think there's a time limit change on it. >> 45 days. >> Yeah,
Keywords:
property tax, ad valorem tax, real property assessment, assessment cap, county-wide reappraisal, CPI-U, Consumer Price Index, tax assessor, Class II property, Class III property, local government revenue, property tax relief, reappraisal, tax increment district, retroactive tax law, Alabama Code 40-7-2.2, appropriation, education funding, Southern Preparatory Academy, fiscal responsibility
AL
Alabama 2026 Regular Session
Alabama Senate Agriculture, Conservation, and Forestry Committee Feb 11th, 2026
Agriculture, Conservation and Forestry
Transcript Highlights:
- So it won't change anything. I question. So it won't change anything.
- It won't change any information and all. It won't change any of<00:03:14.159><c> that.
- Let me change that motion to of me.
- </c> those last changes. those last changes.
- </c> bills of uh would I consider changing bills of uh would I consider changing one<00:10:09.920><c>
Keywords:
vaccination exemption, religious exemption, medical exemption, vaccine mandate, testing requirement, public schools, K-12, students, parents, guardians, higher education, college enrollment, university attendance, public institutions of higher education, immunization, religious tenets, sincerely held belief, school health policy, Alabama, AHSAA physical form
AL
Alabama 2026 Regular Session
Alabama Senate County and Municipal Government Committee Mar 3rd, 2026
County and Municipal Government
Transcript Highlights:
- I guess we going to change history, rewrite history by executive order.
- I guess we going to change history, rewrite history by executive order.
- I guess we going to change history, rewrite history by executive order.
- I guess we going to change history, rewrite history by executive order.
- I guess we going to change history, rewrite history by executive order.
Keywords:
vaccination, parental consent, minors, medical consent, guardian approval, income tax, research expenditures, economic development, tax deductions, Tax Cuts and Jobs Act, Alabama tax law, sheriff, credit card, debit card, financial procedures, Jackson County, purchasing authority, HB17, Alabama Squat Truck Law, squat truck
FL
Transcript Highlights:
- First, it changes the distribution for fiscally constrained counties from direct-to-home satellite taxes
- Changes to the distribution of school taxes collected from a voter-approved property tax levy by removing
- The bill changes tax administration to require taxing authorities that have not levied any millage rate
- That changed in the Tax Cuts and Jobs Act, where the... ...they could write those off for federal purposes
- That changed in the Tax Cuts and Jobs Act, where the federal government limited how much businesses could
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.