Transcript Highlights:

• Some states have said that every 501(c)(3) is automatically exempted.
• I have one of those requests for tax exemption.
• What the request is, is of course for sales and use tax exemption.
• Of course, all these bills are just exempting the state tax.
• They've raised $133,000 and the request is to exempt the sales tax on those... to exempt that sales tax

Bills: SB177, HB83, HB203, HB218, HB256, HB350, HB530, HB546, HB577, HB259

Keywords: entertainment, film, music, production incentives, Alabama Film Office, tax rebates, media industry, economic development, Baptist convention, tax exemption, sales and use tax, Alabama, nonprofit, HB203, High Socks for Hope, nonprofit tax exemption, sales tax, use tax, state tax exemption, local option tax exemption

Transcript Highlights:

• 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> and</c><00:08:19.360><c> use</c><00:08:19.599><c> tax,</c><00:08:19.919><c> but</c> synopsis state
• sales and use tax, but synopsis state sales and use tax, but the<00:08:20.160><c> use</c><00:08:20.400
• ><c> not</c> the use tax code section was not the use tax code section was not referenced.<00:08:22.160

Bills: SB125, SB123, SB124, HB38, SB125, SB123, SB124, HB38

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

Transcript Highlights:

• Help them to put aside personal interests to seek the welfare for all who call the state home.
• And I wanted to make y'all ...y'all aware of what we got coming in the schools across the state?
• In 1994, he was elected to the Alabama State Senate. Whereas together... Alabama State Senate.
• States Air Force's inaugural Top Gun aerial gunnery competition.
• Ladies and gentlemen of the Alabama State Senate, I think we've had a great day.

Bills: SJR 2, SB 4, SJR 36, SJR 2, SB 4, SR 42, SR 74, SR 76, HCR 5, SB 710, SB 710

Keywords: SJR 2, Senate Joint Resolution 2, constitutional amendment, homestead exemption, property tax relief, school property tax, ad valorem tax, residence homestead, school district taxes, Texas Constitution Article VIII, public school finance, homeowner exemption, elderly exemption, senior tax relief, disabled exemption, tax year 2025, voter approval, November 2025 ballot, local government, Ways & Means

Transcript Highlights:

• It was a focus on cutting property taxes, fortifying the grid, and addressing water and affordable housing
• This is all over the state, and you could argue all over the country, by a judicial system that seems
• records, so we know, because we know anecdotally this is happening in other big counties around the state
• I had to go to court with my family to ensure that they were going to get justice because in the state
• They travel the state, and so no, No one is safe in Texas.

Bills: SJR2, SB4, SJR36, SJR2, SB4, SR42, SR74, SR76, HCR5, SB710, SB710

Keywords: SJR 2, Senate Joint Resolution 2, constitutional amendment, homestead exemption, property tax relief, school property tax, ad valorem tax, residence homestead, school district taxes, Texas Constitution Article VIII, public school finance, homeowner exemption, elderly exemption, senior tax relief, disabled exemption, tax year 2025, voter approval, November 2025 ballot, local government, Ways & Means

Transcript Highlights:

• So Corpus Christi is really a key economic driver for us here in the state of Texas.
• Panhandle continues to lead the state as an agricultural powerhouse.
• Members County Day at the State Capitol. Senator Creighton on the resolution.
• Thank you for coming to your state capitol.
• And I should also recognize someone well-known to many across the state.

Bills: SJR2, SB4, SJR36, SJR2, SB4, SR42, SR74, SR76, HCR5, SB710, SB710

Keywords: SJR 2, Senate Joint Resolution 2, constitutional amendment, homestead exemption, property tax relief, school property tax, ad valorem tax, residence homestead, school district taxes, Texas Constitution Article VIII, public school finance, homeowner exemption, elderly exemption, senior tax relief, disabled exemption, tax year 2025, voter approval, November 2025 ballot, local government, Ways & Means

Transcript Highlights:

• This is giving a reciprocity for the sales tax exemption. Texas does it with us.
• exempt in Texas, and that's they would wind up on our database with our tax code too or our tax cards
• of Illinois, you just say this is for agricultural purposes, so it's tax exempt.
• people using that exemption in state.
• Of feed, if you're not getting sales tax exemption in Texas, why buy it in Oklahoma?

Bills: HB1590, HB3075, HB3548, HB3661, HB3986, HB4273, HB4346

Keywords: education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, rounding, cash payments, public finance, Oklahoma Common Cents Act, political subdivision, youth entrepreneurship, tax exemption, small business, income tax, Oklahoma Youth Entrepreneurs Promotion and Development Act, HB3661, Oklahoma sales tax, sales tax exemption, revenue and taxation

Transcript Highlights:

• By giving this exemption, these equipment dealers have moved to the state.
• exempt in Texas, and they would wind up on our database with our tax code, too, or our tax cards also
• , so it's tax exempt.
• people using that exemption in state.
• people using that exemption in state.

Bills: HB1590, HB3075, HB3548, HB3661, HB3986, HB4273, HB4346

Keywords: education funding, linked deposits, education infrastructure, charter schools, nonprofit organizations, Oklahoma Education Infrastructure Program, rounding, cash payments, public finance, Oklahoma Common Cents Act, political subdivision, youth entrepreneurship, tax exemption, small business, income tax, Oklahoma Youth Entrepreneurs Promotion and Development Act, HB3661, Oklahoma sales tax, sales tax exemption, revenue and taxation

Summary: The Revenue and Taxation Committee met and first laid over House Bill 15.9 to the next meeting. The committee then unanimously advanced an executive nomination, James Burleson to the Oklahoma Tax Commission, after brief testimony from Sen. Pugh and Burleson’s comments about his private-sector, nonprofit, and community experience and desire to serve the state. Members then considered several tax-related bills. House Bill 3986, expanding eligibility for the 24-month gross production tax exemption for wells completed using recycled water, passed 10-1 after questions about whether the change was retroactive. House Bill 3548, which would exempt small child-run businesses from certain taxes and permits up to a $1,000 gross-revenue threshold, passed 11-0 after questions focused on enforcement and adult involvement. House Bill 3661, removing the sunset on the forestry equipment sales tax exemption, passed 8-3 despite concerns about the lack of hard data supporting the incentive’s continuation. The committee also passed House Bill 4346, creating reciprocity for agricultural sales tax exemptions for neighboring states, after discussion about verification methods, fraud prevention, and whether the Oklahoma Tax Commission could track out-of-state buyers; the bill passed 8-3. House Bill 3075, the “Oklahoma Common Sense Act” dealing with a post-penny environment and giving agencies and political subdivisions more time to update point-of-sale systems, was amended to set an effective date of November 1, 2026, and then passed 11-0. Finally, House Bill 4273, clarifying that certain R1 university aerospace research employees qualify for an aerospace tax credit, passed 6-5 after debate over whether the credit could create a broader domino effect for other professors and fields. The chair announced the committee would likely meet again the following Monday for its last meeting of the year, and then adjourned.

Transcript Highlights:

• It's an exemption for property tax.
• </c> it's an exemption for property tax. it's an exemption for property tax.
• </c> making the exemption applied to the tax making the exemption applied to the tax year<00:47:19.040
• </c><00:52:00.400><c> exemption</c> uh veterans uh property tax exemption uh veterans uh property tax
• They do come back to the state through the sales tax of what we buy when we get that tax deduction. tax

Bills: HB0026, HB0042, HB0067, HB0069

Keywords: tribal governments, vehicle registration, exemption, license plates, Wind River Indian Reservation, vehicle, accident, duty to stop, felony, personal injury, death, veterans property tax exemption, ad valorem tax, property tax relief, military tax exemption, Wyoming National Guard, active duty, reserve members, surviving spouse, surviving parent

Bills: HB0026, HB0042, HB0067, HB0069

Keywords: tribal governments, vehicle registration, exemption, license plates, Wind River Indian Reservation, vehicle, accident, duty to stop, felony, personal injury, death, veterans property tax exemption, ad valorem tax, property tax relief, military tax exemption, Wyoming National Guard, active duty, reserve members, surviving spouse, surviving parent

Transcript Highlights:

• [laughter] Um, and so, in line with the introductions, I'm State Senator Marie Coleman from Jefferson
• The athletic trainer compact right now in the state of Alabama is doing a lot.
• The athletic trainer compact right now in the state of Alabama is doing a lot of jobs to make it easier
• for people that are in the military or military family members to work in the state, and so they'll

Bills: SB183, SB160, SB183, SB160

Keywords: tribal police, law enforcement, reservation safety, Ma-Chis Lower Creek Indian Tribe, indigenous rights, sales tax, use tax, sales and use tax, local tax exemption, county tax, municipal tax, county commission, municipal ordinance, resolution, Alabama Department of Revenue, tax administration, fiscal year, September 1 effective date, local government, tax exemption

Transcript Highlights:

• Um, farm machinery in this state is taxed pretty substantially, while in Georgia, it is not.
• This bill exempts the Alabama Eye Bank from sales and use tax. All right.
• In the eye care realm here, HB176 is a bill to remove the state portion of the sales tax on eyeglasses
• Um, our state is one of six states that actually charge sales tax on...
• States that actually charge sales tax on eyeglasses and contact lenses.

Bills: HB86, HB273, HB379, HB386, HB387, HB388, HB389, HB487, HB600, SB120, HB176

Keywords: rural health, hospital funding, tax credits, qualified donations, Alabama Department of Revenue, HB273, Hunger-Free Campus Act, hunger free campus, food insecurity, college hunger, student hunger, campus pantry, food pantry, SNAP, Supplemental Nutrition Assistance Program, basic needs, student food assistance, meal vouchers, meal credits, food vouchers

Transcript Highlights:

• The legislature passed House Bill 800, which created the R&D franchise tax credit and sales tax exemption
• It extends the R&D franchise tax credit program and repeals the insufficient sales tax exemption.
• Today, other states and global competitors are strengthening their R&D tax policies.
• , the state actually taxes the entire contract.
• To New Mexico and the majority of our surrounding states are tax-free?

Bills: SB214, SB935, SB1030, SB1901, SB2018, SB2020, SB2066, SB2206

Keywords: HVAC, tax exemption, energy efficiency, residential heating, installation services, Energy Star, sales tax, residential, installation, sales tax exemption, Environmental Protection Agency, temporary exemption, motor fuel tax, county exemption, diesel fuel, gasoline tax, transportation funding, SB 1030, Texas Tax Code, use tax exemption

Transcript Highlights:

• property tax that they're then spending on a sale. sales tax to the state and so it's just it's an inefficient
• is also. eligible for sales tax exemption.
• Of the remaining states, 35 states use destination sourcing and four states have no sales tax.
• The city, the state... ...collects state taxes and local sales taxes together.
• The state of Texas has collected more than $2 billion in state sales tax generated by Dell Systems.

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

Transcript Highlights:

• absolutely taxed in Prattville.
• </c><00:26:53.520><c> in</c><00:26:53.679><c> fact</c> the state may incur if the state in fact the state
• Does the state agents or state officers?
• It's not state versus city. It's lines. It's not state versus city.
• </c> that could be used throughout the state. that could be used throughout the state.

Bills: HB268, SB279, SB304, SB303, SB298

Keywords: lottery winnings, lottery prize, state lottery, income tax exemption, tax exemption, gambling, games of chance, prize proceeds, Alabama Department of Revenue, state income tax, tax relief, winnings, jackpot, lotto, Alabama State House, Montgomery, Legislative Council, demolition, state capitol, state capitol building

Bills: HB527, HB580, HB28, HB3, HB360, HB425, HB354, HB527, HB580, HB28, HB3, HB360, HB425, HB354

Keywords: liability, off-roading, parks, participant safety, risk management, HB580, Alabama Healthy Schools Act, public schools, K-12, school nutrition, school meals, cafeteria, vending machines, fundraising sales, food additives, artificial dyes, ultra-processed food, processed food ban, student health, child nutrition

Transcript Highlights:

• For instance, Texas Tax Code 151.309 exempts political subdivisions. from paying sales taxes and we don't
• It's not only 2%; it actually doesn't tax some people in the state and taxes others.
• The bill clarifies a provision, as previously stated. stated, to ensure that this property tax relief
• code states that a person is entitled to a tax exemption if the property he owns is used exclusively
• We are blessed in Texas that the state provides property tax exemptions to disabled veterans, particularly

Bills: HB511, HB972, HB 1035, HB2481, HB2723, HB2742, HB2894, HB2962, HB3077, HB3093, HB3307, HB3684, HJR67, HJR72

Keywords: ad valorem taxation, caregiver exemption, Medicaid, long-term services, tax relief, assisted living, housing support, property tax exemption, caregiver support, residence homestead, tax exemption, unpaid caregiver, state tax code, property tax, caregiver, waiting list, intellectual disability, developmental disability, ad valorem tax, family support

Bills: SB 4, SJR 2

Keywords: property tax, homestead exemption, school funding, state aid, constitutional amendment

Transcript Highlights:

• towards the model that the state employees have in terms of language set up in there.
• Help make our state a more welcoming and accessible place for all.
• Downstairs, they were saying, "Oh, they want to give some more tax breaks."
• Number one, we have a fair amount of local sales tax exemption bills that have been put in this committee
• I don't know if it's going to work or not, but it's to deal with all the local sales tax exemptions for

Bills: SB1, SB83, SB159, SB160, SB1

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, adult-size changing table, changing station, accessible restroom, public bathroom, public building, public entity, ADA, Americans with Disabilities Act, accessibility, restroom renovation, new construction, grant program, state grant, local government facilities

Transcript Highlights:

• exemption, which is 75% of property tax abatement for 20 years.
• The minute he sells it to said young family, they get the property tax exemption for the remainder of
• And since it's property tax, there's no impact on the state fiscal situation. No fiscal. Okay.
• It simply requires that assessors across the state report their property tax collections to Louisiana
• to look at and see what property taxes are being collected around the state.

Bills: HB214, HB217, HB514, HB593, HB618, HB732, HB908, HB961, HB1010

Keywords: property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, blighted property, derelict property, property tax exemption, local redevelopment plans, rehabilitation standards, ad valorem tax, community development, senior citizens, homestead exemption, Louisiana Constitution, motor vehicles, local fees, transaction fees, funding

Transcript Highlights:

• state statutes that govern various aspects of state tax systems.
• aspects of state tax systems.
• Some states have no state sales tax, no sales tax altogether.
• In this committee and in the state, we have voted to give corporations tax exemptions time and time again
• And he's asking that the state sales tax...

Bills: HB214, HB217, HB253, HB411, HB440, HB514, HB515, HB543, HB614, HB620, HB658, HB812, HB898, HB961

Keywords: property tax, blighted properties, urban rehabilitation, tax exemption, local government, financial incentives, blighted property, derelict property, property tax exemption, local redevelopment plans, rehabilitation standards, ad valorem tax, community development, income tax, tax repeal, individuals, estates, trusts, tax reduction, state revenue