Transcript Highlights:

• Senate Bill 92, which is the construction materials gross receipts tax deduction.
• Creates a new gross receipts tax deduction for receipts from the sale of certain in-office equipment
• Senate Bill 92, which is the construction materials gross receipts tax deduction.
• Creates a new gross receipts tax deduction for receipts from the sale of certain in-office equipment
• Housing projects and continue to receive the deduction. So this tightens up that. Oh, okay.

Bills: SB12, SB36, SB92, SB120, SB133, SB151, SB18, SB96

Keywords: tax credit, physician, healthcare, income tax, rural health, quantum technology, infrastructure, economic development, New Mexico, corporate tax, research and development, innovation, affordable housing, gross receipts tax, tax deduction, construction materials, multifamily housing, low income, journalism, local news

Transcript Highlights:

• Just a few days ago, they signed a new contract where the base salary for...
• That's the base salary for... Those for those hardworking men and women.
• Could your county increase the constable salaries without the grant?
• I think we might be able to increase some salaries.
• Who currently determines your constable's salaries? Our court does. OK.

Bills: HB1597, HB2364, HB2437, HB3205, HB3253, HB3310, HB3648, HB3906, HB4259, HB5645

Keywords: county jailer, jail training, veterans, Texas Veterans Commission, Texas Commission on Law Enforcement, TCOLE, criminal justice system, county jail, law enforcement training, mental health training, jail standards, correctional officers, veteran services, veteran interaction, occupations code, jailer licensing, parking, county courthouse, infrastructure, local government

Transcript Highlights:

• Clearly, SB155 is a bill that expands deductions.
• The State Controller has discretion as to what deductions are withheld.
• This bill is also post-tax as it relates to the... ...is a post-tax deduction as it relates to the deduction
• Yes, or membership deduction dues. Yes, or membership deduction dues. Yes, or membership deduction.
• It would be a deduction for the dues. Right, I'm sorry, come again?

Bills: SB163, SB173, SB155, HB93, SB163, SB173, SB155, HB93

Keywords: State Auditor, property investigations, negligence, loss report, civil actions, Alabama Retirement Savings Program, state-facilitated retirement savings, auto-IRA, automatic enrollment, payroll deduction IRA, retirement savings access gap, private sector workers, small business retirement plan, portable retirement account, Roth IRA, traditional IRA, life-cycle fund, capital preservation fund, financial literacy, Department of Workforce

Bills: HF3127, HF3524, HF3525, HF3754

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

Transcript Highlights:

• So at this point, we are talking about the diesel GRT deduction.
• So at this point, we are talking about the diesel GRT deduction.
• The next page has state conformity to qualified production property deductions. Taxation of NCTI.
• Is the hold harmless in this one different from the other health care GRT you have deduction?
• She discussed making it a deduction and also because— Going to have to take care of.

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

Bills: HB185, HB378, SB28, HB400, SB155, HB312, HB185, HB378, SB28, HB400, SB155, HB312

Keywords: appropriation, transportation, judicial system, funding, state budget, Pickens County, local act, vehicle tag fee, registration fee, issuance fee, motor vehicle registration, license plate, replacement tag, transfer tag, renewal fee, county revenue, earmarked funds, ambulance service, emergency medical services, EMS

Transcript Highlights:

• The bill replaces the state's standard deduction by coupling with the federal standard deduction and
• modifies the charitable contribution deduction.
• the standard deduction per H.R. 1.
• The standard deduction change is only one year? Yes, Mr. Chair.
• the standard deduction per H.R. 1.

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.

Transcript Highlights:

• because $4,000 is really nothing to a doctor's salary. ...deduction because $4,000 is really nothing
• to a doctor's salary and a doctor's income.
• your deductible.
• Co-insurance is the percentage that you pay after you meet your deductible.
• Several years ago, the legislature eliminated GRT on co-pays and deductibles.

Bills: SB12, SB13

Keywords: tax credit, physician, healthcare, income tax, rural health, tax deduction, gross receipts, coinsurance, managed care, 996, all

Bills: HB141, HB161, HB231, HB67

Keywords: HB141, Alabama, state employees, salary deductions, payroll deduction, State Comptroller, membership dues, voluntary contributions, insurance premiums, financial instruments, employee associations, state payroll, Code of Alabama 1975, Section 36-1-4.3, public employees, union dues, benefits administration, payroll withholding, financial products, deferred compensation

Transcript Highlights:

• swipes a Coca-Cola, uh, you know, rings it up under the wrong thing and next thing you know it's deducted
• swipes a Coca-Cola, uh, you know, rings it up under the wrong thing and next thing you know it's deducted
• thing you under the wrong thing and next thing you know<00:20:29.520> it's<00:20:30.000> deducted
• of<00:20:30.799> SNAP<00:20:31.200> and<00:20:31.760> the know it's deducted
• out of SNAP and the know it's deducted out of SNAP and the store<00:20:32.240> is<00:20:32.400

Bills: SB57, SB155, HB39, HB77, HB104, SB57, SB155, HB39, HB77, HB104

Keywords: property, acknowledgment, conveyance, business entities, limited liability companies, state employees, payroll deduction, salary deduction, comptroller, membership association, membership dues, voluntary contributions, insurance premiums, financial instruments, deferred compensation, state payroll, employee benefits, association dues, withholding, Alabama Code 36-1-4.3

Transcript Highlights:

• <00:08:09.840> for a taxpayers's itemized deduction for a taxpayers's itemized deduction for
• <00:34:13.599> is business interest deduction is business interest deduction is calculated
• Uh in addition um the deduction.
• <00:35:49.119> Uh ...was allowed a deduction up to 100%. That's a first-year deduction.
• because of the timing of the deductions because of the timing of the deductions and<00:51:17.280

Bills: HF3127, HF3816, HF3814, HF3815, HF3817

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

Transcript Highlights:

• This disallows the home mortgage interest deduction for second homes under state income tax law.
• mortgage interest deduction on second homes.
• <00:22:26.160> for know, increased tax deductions for know, increased tax deductions for purchasing
• interest deduction on second homes. interest deduction on second homes.
• Um, and I will blank out the deduction and contribution amounts and effect the date.

Bills: HB1743, HB2122, HB1756, HB1837, HB1729, HB2559

Keywords: owner-builder, exemption, housing crisis, contractor, leasing restrictions, affordable housing, construction, regulations, teacher housing, housing vouchers, teacher retention, Hawaii Department of Education, hard-to-staff schools, housing, first-time home buyers, savings account, tax deductions, homeownership, savings accounts, tax deduction

Summary: The House Housing Committee heard testimony on several housing-related bills. HB 1743 would expand the owner-builder exemption by repealing a leasing restriction and requiring notice when a leased residential structure was built by an unlicensed contractor. Subcontractors Association of Hawaii and the Contractors Licensing Board opposed the bill, warning it could encourage unlicensed contracting and weaken consumer protections, while Hawaii Realtors, Housing Hawaii’s Future, Grassroot Institute of Hawaii, BIA Hawaii, and others supported it as a way to increase housing flexibility. After questions about whether licensed electrical and plumbing work would still be required, the committee voted to pass HB 1743 with amendments and a defective date. The committee also heard and advanced HB 2122 HD1 on teacher housing, which would create a teacher housing assistance program using vouchers from the teachers housing revolving fund. Testimony included support from the Chamber of Commerce of Hawaii, Housing Hawaii’s Future, the Democratic Party of Hawaii Education Caucus, and individuals, with the Office of Collective Bargaining in opposition and the Department of Education offering comments. The bill was voted out as is. The committee then considered HB 1756 and HB 1837, both updating the individual housing account program to reflect current housing prices; supporters including Housing Hawaii’s Future and the Office of Hawaiian Affairs said the limits were outdated and needed inflation adjustments, and HB 1756 was passed with amendments while HB 1837 was deferred as nearly identical. HB 1729 would disallow the state home mortgage interest deduction for second homes. Hawaii Realtors opposed it, while Housing Hawaii’s Future supported it as a way to prioritize first-time homebuyers and reduce competition from second-home buyers. The chair noted a possible revenue savings estimate and the committee passed the bill with amendments, with several reservations. Finally, HB 2559 would prohibit real estate brokers from marketing residential property to limited exclusive groups of buyers, which the Office of Consumer Protection said needed an enforcement clarification and the Realtors said could affect some legitimate private-listing situations. The chair proposed replacing the outright ban with a disclosure requirement for private listings, and the committee passed HB 2559 with amendments. The hearing then adjourned after the chair thanked members, staff, and the public.

Bills: HB424, SB286

Keywords: HB424, Montgomery County, sheriff, county sheriff, salary increase, expense allowance, local act, county general fund, retirement contributions, public official compensation, law enforcement pay, elected official salary, Montgomery County legislation, sheriff compensation, term-based salary, retirement system, Montgomery City Council, constitutional amendment, employees, service credit

Transcript Highlights:

• Existing law allows for tax… Existing law allows for tax credits to support the A.B.L.E. deductions.
• An important part of this is to have a tax deduction; it's just like the...
• A tax deduction, it's just like the college council program.
• It's a tax deduction of $5,000 for single filing and $10,000 for joint filing.
• Section 17-75 in the first line, which prohibits organizations from payroll deductions from political

Bills: HB52, HB89, HB141, HB52, HB89, HB141

Keywords: income tax, CHOOSE Act, education funding, ABLE account, tax credits, poverty threshold, legislative funding, 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

Bills: HB424, SB63, SB269

Keywords: HB424, Montgomery County, sheriff, county sheriff, salary increase, expense allowance, local act, county general fund, retirement contributions, public official compensation, law enforcement pay, elected official salary, Montgomery County legislation, sheriff compensation, term-based salary, immigration, law enforcement, fingerprints, DNA collection, illegal aliens

Transcript Highlights:

• Realignment to get state employees up to a more competitive salary, knowing that state employees' benefits
• And so when you weigh out the benefit with the actual salary that we've made much more competitive, there

Bills: SB151, HB8, SB177

Keywords: corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials

Bills: SB151, HB8, SB177

Keywords: corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials

Transcript Highlights:

• But a lot of the, really the deductions are focused on health care and, A lot of the, really, the deductions
• This deduction applies to affordable multifamily housing.
• are going to get deducted on top of the GRT.
• There are other deductions for input costs in the GRT code.
• , all the different deductions in the GRT code.

Bills: SB151, HB8, SB177

Keywords: corporate income tax, franchise tax, gross receipts tax, tax credit, tax deduction, controlled foreign corporation, CFC, bonus depreciation, interest expense, apportionment, unitary group, high-wage jobs tax credit, local journalism, news media, newspaper printer, physician incentive, health care workforce, affordable housing, multifamily housing, construction materials

Transcript Highlights:

• currently ranks toward the bottom in the nation in average teacher pay, and many educators cite low salaries
• hopefully we will soon work on trying to get more money into the BSA that could be used for teacher salaries
• employees that were stuck in the transition from the grandfathered schedule to the performance-based salaries
• Those individuals have just kind of been stuck, not able to get adequate raises and salary increases

Bills: S0920, S1036, S1216

Keywords: mathematics education, career pathways, applied algebra, college readiness, technical education, school counselors, educational standards, certification requirements, evaluation criteria, professional development, public school personnel, salary adjustment, performance salary schedule, cost-of-living adjustment, school administration

Summary: The Appropriations Committee on Pre-K-12 Education met with a quorum present and first temporarily postponed SB 920 on mathematics education. The committee then took up SB 1216 on public school personnel compensation, sponsored by Senator Rodriguez, which would give districts more flexibility in educator pay by restoring meaningful cost-of-living adjustments for teachers with direct student contact, allowing recognition of relevant advanced degrees, and removing rigid performance-pay caps. Several senators spoke in support, emphasizing teacher retention, compensation, and education as a state investment. The bill was reported favorably on a unanimous roll call vote. After a brief recess, the committee considered CS/SB 1036 on school counselors, sponsored by Senator Calatayud, to address counselor shortages by removing certification barriers tied to classroom teacher requirements. The sponsor and supporting testimony described recruitment and retention problems, high counselor-to-student ratios, and the need for counselors to focus on student academics, mental health, and college/career readiness rather than administrative duties. Public testimony came from students, educators, and school personnel who described limited access to counselors and the impact on student well-being and college planning. Committee members broadly supported the bill while noting that counselors are often overburdened and that additional support personnel, including BRACE advisors, may also need attention in the future. Senators also discussed broader efficiency measures and the need for schools and colleges to improve access to guidance services. CS/SB 1036 was reported favorably by unanimous vote. At the end of the meeting, members recorded their votes on the two bills, and the committee adjourned.

Transcript Highlights:

• education agreement with the Senate of increasing teacher pay by $2,000 by increasing the minimum salary
• The amendment to Senate Bill 201 just adjusts the minimum salary schedule by $2,000.

Bills: SB169, SB201, SB1290, SB1377, SB1991, SB2060

Keywords: longevity pay, state employees, Oklahoma government, salary increase, emergency declaration, minimum salary, education funding, teacher compensation, Oklahoma education, salary schedule, 2-1-1 services, revolving fund, Department of Human Services, crisis pregnancy, abortion, legal funding, foster care, duffel bags, personal belongings, children's welfare