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• out of tax committee unanimously.
• So, I thank members of the tax committee and staff of the tax committee for helping us put what I consider
• So, I thank members of the tax with.
• and staff of the tax committee uh and staff of the tax committee<00:03:56.560><c> uh</c><00:03:56.640
• Um, the sales tax exclusions—I'm a big supporter.

Bills: HF2437

Committee: House Ways and Means

Keywords: tax credits, tax increments, housing development, local government, economic aid, 1183, house

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• They tax things we don't tax for sales taxes, and you have to look at that.
• taxes, not the state sales tax.
• Last year, we set up for the first time a housing workforce tax credit.
• personal property tax from taxes.
• tax.

Bills: HB188 , HB52

Committee: House Ways and Means Education

Keywords: healthcare, insurance, patient rights, medical treatment, access, affordability, income tax, CHOOSE Act, education funding, ABLE account, tax credits, poverty threshold, legislative funding, 1136, house, all

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• The sustainable aviation fuel credit provides a refundable income tax credit for Minnesota-produced sustainable
• Um, I mean, the tax credit is on the books.
• expenditures, our investments, our corporate tax credits.
• ><c> tax</c><00:53:40.400><c> credits.
• </c> investments, our corporate tax credits. investments, our corporate tax credits.

Bills: HF1669 , HF4709 , HF3531 , HF4048

Committee: House Taxes

Keywords: tax credits, sustainable aviation fuel, environmental policy, corporate franchise, Minnesota taxation, electricity generation, property tax exemption, renewable energy, incentives, economic development, fuel delivery, tax exemption, retail transactions, diesel exhaust fluid, fuel lubricants, healthcare tax, gross receipts tax, hospitals, chiropractors, healthcare providers

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• With the Homestead Credit, if your property taxes exceed a certain percentage or threshold of your income
• With the renters credit, it is assumed that 17% of the rent goes toward property tax.
• The renters credit refunds a portion of the property taxes that qualifying renters have paid through
• The renters credit is the only policy tool that directly reduces the property tax financial impact on
• </c> tax bill. tax bill.

Bills: HF4119 , HF3959 , HF3792 , HF3913 , HF3752

Committee: House Taxes

Keywords: property tax, renter credits, co-pay, housing affordability, tax relief, homestead, tax refund, Minnesota, tax increase, financial relief, homeowners, AmeriCorps, taxation, individual income tax, living allowances, stipends, national service, tax compliance, revenue, analytics

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• property tax credit.
• </c> the research credit for the provider tax the research credit for the provider tax at<00:10:49.560
• tax credits so that the sort of I tax tax credits so that the sort of I think<01:12:27.280><c> that<
• </c><01:12:30.520><c> credit</c> sort of a subset of the tax credit sort of a subset of the tax credit
• </c><01:15:41.920><c> credits</c> were taking advantage of tax credits were taking advantage of tax credits

Bills: HF2274 , HF1932

Committee: House Taxes

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

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• The tax revenues and property tax aids and credits are different, and they're noted at the top of the
• Line 7 is the individual income tax credit, and this is a new credit that adds an additional $100 for
• We hope you can build further on Child Tax Credit expansion for filing state income taxes.
• Our membership is all 100% behind that R&D tax credit.
• credit allows supportive housing to utilize the tax.

Bills: HF2730 , HF2257 , HF2768 , HF1932 , HF2437

Committee: House Taxes

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

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• tax aids and<00:48:22.400><c> credits.
• </c> is all 100% behind that R&amp;D tax credit. is all 100% behind that R&amp;D tax credit.
• </c><01:36:18.960><c> critical</c> the tax credit to fill this critical the tax credit to fill this critical
• credit, the the tax the housing tax credit, the affordable<01:36:24.080><c> housing</c><01:36:24.400>
• housing tax credit is already affordable housing tax credit is already a<01:36:25.600><c> key</c><01

Bills: HF2730 , HF2257 , HF2768 , HF1932 , HF2437

Committee: House Taxes

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

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• </c> Minnesota the saf tax credit led to the Minnesota the saf tax credit led to the launching<00:31:
• As you've already heard, the Minnesota SAF tax credit, as well as a federal tax credit, do have carbon
• tax credit as well the Minnesota staff tax credit as well as<00:42:03.359><c> a</c><00:42:03.520><c>
• </c><00:54:08.640><c> gallon</c> leading tax credit of $150 per gallon leading tax credit of $150 per
• He said the tax credit is not a forecasted tax credit; it is a tax credit allocated based on a capped

Bills: HF1126 , HF967 , HF1066 , HF1669 , HF926

Committee: House Taxes

Keywords: property tax, Indian Tribe, tax exemption, Minnesota, public charity, property tax exemption, Minnesota statutes, unorganized territory, federally recognized, soil conservation, water conservation, local government aid, environmental funding, Minnesota legislation, tax credits, sustainable aviation fuel, environmental policy, corporate franchise, Minnesota taxation, tobacco

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• They're paying the fuel tax.
• That would not be paying the gas tax, or it does pay the gas tax and would not get the hybrid tax.
• They don't have to pay any taxes anymore. to pay taxes.
• They didn't have to pay any of that tax. Everybody else had to pay the tax.
• tax.

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

Committee: Senate Revenue & Fiscal Affairs

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

Bills: SB289 , HB395

Committee: House Economic Development and Tourism

Keywords: economic development, tax credits, local organizations, Growing Alabama Act, infrastructure improvements, intermodal facilities, agricultural centers, liquor, mark up fee, Alcoholic Beverage Control, wholesale sales, state regulation, cost of merchandise, 1136, house, all

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• It would allow taxpayers to claim a state income tax credit, a financial institution excise tax credit
• , an insurance premium tax credit, or a utility tax credit for donations to eligible rural hospitals,
• A rural hospital may receive at a maximum $750,000 in tax credits in 2026, $1 million in 2027, and up
• But you recall that this applies to state income tax credit, financial institution excise tax credit,
• insurance premium tax credit, and utility tax credit.

Bills: SB1 , HB176 , HB86 , SB1 , HB176 , HB86

Committee: House Ways and Means Education

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, HB176, Alabama sales tax, use tax, sales and use tax exemption, optical aids, eyeglasses, contact lenses, prescription glasses, vision care, optometrist, ophthalmologist, optician, medical devices, local option tax exemption

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• We do have a lot of tax credit and tax cut type legislation, and I tell people we don't legislation and
• And so, while this is a tax credit bill, I...
• So, while this is a tax credit bill, I think it's a very, very important one.
• It creates a tax credit for individuals or any of those entities, and it is a $20 million limit.
• We want to prioritize the tax credits for those in the most need.

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

Committee: Senate Finance and Taxation Education

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

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• Would they still just have, would they be taxed, or would there be another mechanism to pay the tax?
• on the tax rolls, is making up for that by paying higher taxes.
• Chair, it would be a smaller tax shift, but it would still be a tax shift.
• No, the bill is looking to remove 73% of the K through 12 taxes that are in that excise tax.
• No, the bill is looking to remove 73% of the K through 12 taxes that are in that excise tax.

Bills: SB1221 , SB1293 , SB1294 , SB1430

Committee: House Ways & Means

Keywords: taxpayer protection, law interpretation, transparency, public hearings, tax policies, GPLET, abatement, tax incentives, local government, property improvement, central business district, property tax, assessment, destruction, proration, Arizona Revised Statutes, Arizona tax corrections act, transaction privilege tax, sales tax, use tax

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• market to monetize tax credits.
• market to monetize tax credits.
• market to monetize tax credits.
• do it is a state tax credit.
• Take that piece out of the equation and use equity—federal tax credit equity, state tax credit equity—to

Bills: HB2388 , HB2804 , HB2926

Committee: House Rural Economic Development

Keywords: HB2388, Arizona Commerce Authority, ACA, small modular reactor, SMR, nuclear energy, advanced nuclear, data center, data centers, economic development, study, appropriation, general fund, jobs, wages, tax revenue, broadband, infrastructure, secondary businesses, tertiary businesses

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• The two tax credits are for a facility infrastructure income tax credit and a facility infrastructure
• corporate income tax credit.
• CYFD will be certifying the credit, and then we will be processing the credit once it's claimed at Tax
• But it doesn't matter if they get a tax credit or get paid.
• The New Mexico Rail Infrastructure Tax Credit will provide a 50% corporate tax credit on the cost to

Bills: SB36 , SB88 , SB92 , SB97 , SB48 , SB55 , SB58 , SB76 , SB93 , SB89 , SB60

Committee: Senate Senate Tax, Business & Transportation

Keywords: quantum technology, tax credit, infrastructure, economic development, New Mexico, corporate tax, research and development, innovation, foster care, income tax, guardianship, youth services, financial relief, affordable housing, gross receipts tax, tax deduction, construction materials, multifamily housing, low income, tax credits

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• collector for each parish to create an annual tax exemption budget related to local sales and use tax
• exemptions that largely mirrors the tax exemption budget, or T.E.B., relative to state taxes that the
• So this will put a requirement on local taxing authorities to provide the level of tax exemption that's
• COST and the Tax Foundation both do grading of different states' tax policies.
• Is there a part of the study in which you could explore tax credits for first-time ownership for this

Bills: HR118 , HB1120 , SCR11 , SB73 , SB89 , SB128 , SB149 , SB180 , SB191 , SB196 , SB238 , SB318 , SB340

Committee: House Ways & Means

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, tobacco tax, excise tax, smokeless tobacco, vapor products, public health, FDA, risk-proportionate, tax credits, higher education, workforce development, brain drain, economic incentives, SB 73, Act 10, Act No. 774 of 2024

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• forward with all future credits and exemptions.
• For y'all who filed the Tax Foundation and those national groups with our complicated tax code, one of
• the things that makes it difficult to clean up our taxes is the non-uniformity of our tax base.
• If you can pass a tax, if you can impose a tax, not even pass a tax, it requires that you broadcast.
• That's extremely taxing.

Bills: HCR95 , HB4 , HB244 , HB615 , HB648 , HB1049 , HB1201

Committee: Senate Senate & Governmental Affairs

Keywords: sales tax, exemptions, credits, rebates, uniformity, legislative rules, fiscal report, constitutional convention, Louisiana constitution, electoral process, government structure, delegate elections, delegates, state election, ratification, Louisiana, public meetings, broadcast, transparency, government accountability

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• Tax credit developments are evaluated on school rating data that has been inconsistently issued over
• Alternatively, a tax credit development that proceeds in a community at a time when the school... ...
• Meanwhile, less lucrative 4% housing tax credits… Development still draw from federal tax credits, they
• For 4% programs to be able to apply for these less lucrative tax credits.
• Ultimately, I was, we were awarded those tax credits. ...and that's under construction now.

Bills: HB293 , HB 1173 , HB3753 , HB4999 , HB5696 , SB2145 , HB5689 , HB5690 , HB5694 , HB5698 , HB293

Committee: House Intergovernmental Affairs

Keywords: HB 293, Texas housing tax credits, low-income housing, affordable housing, private activity bonds, PAB, qualified allocation plan, TDHCA, Texas Department of Housing and Community Affairs, state representative objection, housing development approval, municipal notice, county commissioners court, extraterritorial jurisdiction, LIHTC, bond-financed housing, homelessness, housing services, Texas Department of Housing, municipal programs

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• The thing that I would say is that we share the goal of increasing the child tax credit for more families
• tax credit for more increasing the child tax credit for more families<01:20:36.000><c> and</c><01:20
• Those taxes are a way that we are paying for the child tax credit that we passed, and what I'm trying
• c><01:26:15.280><c> tax</c><01:26:15.600><c> credit</c><01:26:15.960><c> that</c><01:26:16.080><c> we
• </c> the child tax credit that we the child tax credit that we passed<01:26:18.000><c> and</c><01:26:

Bills: HF1833 , HF148 , HF1127 , HF1227 , HF1681 , HF1974 , HF1106 , HF1016 , HF2197

Committee: House Taxes

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

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• , and establishes a refundable carbon cashback tax credit to offset increases for most taxpayers. >>
• and income tax.
• </c> head tax law. head tax law.
• So, how would you guys determine whether a taxpayer qualifies for this carbon cashback tax credit?
• </c> state tax liability. state tax liability.

Bills: SB2309 , SB2317 , SB2318 , SB2319 , SB2321 , SB2323 , SB2332 , SB2405 , SB2485

Committee: Senate Agriculture and Environment

Keywords: agricultural loans, financial support, Hawaii agriculture, food security, revolving fund, agriculture, insurance, small producers, state support, biosecurity, farm coverage, public-private partnerships, agricultural policy, agricultural statistics, data collection, Department of Agriculture and Biosecurity, economic analysis, market development, grant funding, climate resiliency

Summary: The committee heard testimony on several agriculture-related measures, beginning with SB 2309, which would require the agricultural loan division to sell portions of its loan portfolio and use the proceeds to expand the agriculture loan revolving fund. The Department of Agriculture and Biosecurity and the Hawaii Farm Bureau supported the bill, along with several other organizations and individuals. A committee question focused on the risk of not finding a qualified buyer for the loan portfolio; DAB said a mandatory sale of the full amount could force a less favorable rate, while flexibility to sell different amounts could produce a more equitable return. The measure drew eight supporters and no opposition. The committee then took up SB 2317, which directs DAB to study insurance coverage for small producers and report back to the Legislature. DAB and multiple farm groups supported the bill. In response to a question about cost, DAB estimated about $250,000 would be needed, with the study likely covering crop, health, and liability insurance. The next measure, SB 2318, would establish an agriculture statistics program in statute. DAB said it strongly supported the bill and could ramp up quickly if positions were provided; the committee discussed whether a first report could be completed by year’s end if the bill became law midyear, and DAB said yes. SB 2319, which would fund and make permanent a full-time grant writer position at DAB, also drew strong support from DAB, the Hawaii Farm Bureau, Ulupono Initiative, the Hawaii Cattlemen’s Council, the local food coalition, and others, with testifiers emphasizing the position’s return on investment and success in bringing in federal funds. The committee also heard SB 2321, establishing a two-year pilot program to respond to the twoline spittlebug. DAB, ranching groups, and many others supported the bill, citing the pest’s spread and the need to act before it becomes unmanageable. A DAB pest control manager said he would need to research past response details and provide them later. Members emphasized the importance of early intervention. For SB 2323, which creates a farmland transition commission to study barriers to farmland access and recommend solutions, DAB offered comments and support for the intent, while farm groups generally supported the concept but raised concerns about the proposed age range and whether a separate commission was necessary. DAB said the Board of Agriculture likely would not have the capacity to perform the commission’s duties and estimated there would be costs to establish it, though no figure was available at the hearing. Finally, the committee heard SB 2332, which reestablishes the agriculture and food security special fund, creates a carbon emissions tax and dividend fund, gradually raises carbon-related tax rates, and provides a refundable carbon cashback credit. DAB supported the measure and deferred to Taxation on details; the Department of Taxation said it would stand on its comments, and the Attorney General’s office offered comments and recommendations. Carbon Cashback Hawaii and the County of Hawaii Department of Research and Development supported the bill, arguing it would reduce emissions, protect lower-income households, and be relatively simple to administer.