Transcript Highlights:

• at the retail tax rate.
• There's only an increase in sales tax if there's an increase in barrel production.
• It's per barrel we get severance tax revenue.
• If you have increased production, you're bringing in sales tax severance tax revenue.
• This bill saves staff time and state resources spent processing paper tax. All right.

Bills: SB1211, SB1574, SB2774, SB2873, SB2900, HJR4

Keywords: hydraulic fracturing, sales tax exemption, oil and gas, environmental impact, water reuse, justice, judicial council, centers of excellence, court operations, recognition program, franchise tax, retail trade, tax classification, business regulation, economic impact, SB 2873, Texas Tax Code, electronic filing, e-filing, tax reports

Bills: SF0110, SF0096

Keywords: property tax, residential real estate, tax assessment, primary residence, tax revenue, tobacco, excise tax, wholesalers, remote retail sales, nicotine products, youth prevention, regulation, licensing, 916, all

Transcript Highlights:

• The FDA already regulates this. That's a fallacy. They do not regulate this.
• They allow industry to regulate themselves.
• Our regulations, whether they be environmental or with regard to food safety, are based on science.
• We are regulated based on science, and we want to be regulated based on science.
• The regulation of food ingredients and packaging should be uniformly addressed at the federal level,

Bills: HB25, HB38

Keywords: ivermectin, pharmacist authority, prescription-free, healthcare regulation, patient access, interest rate, ad valorem taxes, homesteads, property tax, tax deferral

Bills: HB101, HB290

Keywords: voter approval, local tax, disaster declaration, tax rate increases, community funding, PFAS, agriculture, criminal offense, pollution, Johnson County, environmental regulation

Bills: HB101, HB290

Keywords: voter approval, local tax, disaster declaration, tax rate increases, community funding, PFAS, agriculture, criminal offense, pollution, Johnson County, environmental regulation

Transcript Highlights:

• The tax is in addition to any other B&O tax.
• from the current milliliter tax to a tax of 95% of from the current milliliter tax to a tax of 95% of
• This premium tax is imposed in lieu of other taxes.
• B&O, tax.
• At a time when grocers are facing increasing regulations, taxes, public safety issues, and operational

Bills: HB2038, HB2297, HB2382, HB2487, HB2018

Keywords: HB2038, Washington, B&O tax, business and occupation tax, social media tax, platform tax, youth behavioral health, mental health, adolescent mental health, children's mental health, telebehavioral health, behavioral health account, state treasury, digital services tax, internet platform, social media companies, youth services, depression, anxiety, public health funding

Summary: House Finance held hearings on several tax-related bills. HB 2038 would impose a 0.4% additional B&O tax on businesses operating social media platforms starting in 2027 and direct the revenue to a new youth behavioral health account. The sponsor and supportive youth witnesses said social media contributes to youth anxiety and problematic internet use and that the bill would fund prevention and behavioral health services. Opponents from business and tech groups argued the tax unfairly targets one sector, could violate federal internet tax law, and should be funded through the general fund instead. HB 2297 would create local tax incentives to help grocery stores in underserved communities, including preferential city B&O rates, a sales tax exemption for security services, a property tax exemption program, a B&O credit, and a B&O exemption for certain locally owned or employee-owned stores. Supporters, including food access advocates, local officials, grocers, and residents of food-desert neighborhoods, said the bill would help preserve and attract grocery stores in communities that have lost access to healthy food. Counties supported the concept but raised concern about the bill’s sales tax exemption, saying local revenue losses should be minimized. HB 2382 would raise cigarette taxes by $2 per pack, restructure vapor and other tobacco taxes, and dedicate portions of the revenue to emergency medical services, tobacco enforcement, and public health accounts. Supporters said higher tobacco taxes reduce smoking, generate revenue, and help fund cancer research and public health programs. Retailers and industry groups opposed the bill, warning it would hurt small stores, push sales to illicit or out-of-state markets, and burden lower-income consumers. HB 2487 would narrow the B&O tax exemption for insurers after a 2024 Supreme Court decision, with retroactive application to 2019; DOR and patient advocates supported it as a clarification to prevent an overly broad exemption, while insurers and business groups opposed the retroactivity and warned of higher premiums and ambiguity affecting related insurance activities. HB 2018 would raise the solid waste tax by 0.5% annually for five years and create a local government solid waste assistance account; counties and solid waste officials supported it as a way to stabilize funding for waste management as landfill revenue declines, and the hearing included public testimony in favor. No committee votes were taken in the transcript.

Transcript Highlights:

• </c> tax bill. tax bill.
• tax.
• </c> 2026 tax bill? 2026 tax bill?
• But now the income tax, sales tax made up the difference.
• But now the income tax, sales tax made up the difference.

Bills: HF4119, HF3959, HF3792, HF3913, HF3752

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

Transcript Highlights:

• . regulations. regulations.
• Now, um, it requires regulation.
• We're already regulated at the state level. We are also regulated at the federal level.
• </c> are also regulated at the federal level. are also regulated at the federal level.
• </c> avalorum taxes. avalorum taxes.

Bills: HB0075, HB0128

Keywords: virtual currency, kiosk, financial institutions, regulation, Wyoming Money Transmitters Act, penalties, severance tax, oil production, tax exemption, energy sector, economic impact, 916, all

Transcript Highlights:

• </c> precludes the ability to increase taxes precludes the ability to increase taxes because<00:11:42.399
• </c><00:26:02.799><c> code</c> associated tax code associated tax code and<00:26:04.960><c> that's</c
• c><00:36:23.440><c> appropriate</c><00:36:23.839><c> regulation</c> sort of the appropriate regulation
• rather than regulate to restrict.
• </c> enable rather than regulate to restrict. enable rather than regulate to restrict. recognize<00:38

Bills: HB0075, HB0128

Keywords: virtual currency, kiosk, financial institutions, regulation, Wyoming Money Transmitters Act, penalties, severance tax, oil production, tax exemption, energy sector, economic impact, 916, all

Bills: HB101, HB290

Keywords: voter approval, local tax, disaster declaration, tax rate increases, community funding, PFAS, agriculture, criminal offense, pollution, Johnson County, environmental regulation, 1185, senate, all

Bills: HB101, HB290

Keywords: voter approval, local tax, disaster declaration, tax rate increases, community funding, PFAS, agriculture, criminal offense, pollution, Johnson County, environmental regulation, 1185, senate, all

Transcript Highlights:

• So again, in engrossed House Bill 2487, as a quick recap, the bill specifies that the B&O tax exemption
• for insurance businesses applies only to the insurer paying the premium tax and is limited to the revenue
• in which the premium tax was paid.
• Also, the tax impact resulting from the exemption changes to the ACS for insurers is negative.
• The first item on the list was House Bill 2487, concerning taxes imposed on insurers.

Bills: HB2487

Keywords: insurance tax, state regulation, insurers, taxation, budget impact, 904, all

Transcript Highlights:

• As a result, the affiliate owes neither B&O tax nor insurance premiums tax on the amounts it received
• Businesses not directly paying the premium tax would no longer be exempt from paying the B&O tax.
• So are you saying all those businesses you listed do not pay taxes? They don't pay the B&O taxes.
• have been paying B&O tax during this time than not paying B&O tax.
• tax of 2%.

Bills: HB2487

Keywords: insurance tax, state regulation, insurers, taxation, budget impact, 904, all

Transcript Highlights:

• </c> Department of Revenue as the excise tax Department of Revenue as the excise tax administrator.<01
• Property tax.
• </c> there are um from the property tax there are um from the property tax element,<01:55:15.840><c>
• Emergency Sales Tax Act, property tax<01:55:29.119><c> was</c><01:55:29.360><c> a</c><01:55:29.599><
• </c><01:56:07.440><c> it,</c> property tax, should we implement it, property tax, should we implement

Bills: HB0130, HB0147

Keywords: Second Amendment, firearms, state rights, federal regulation, law enforcement, civil penalties, government liability, property tax, homeowner exemption, Wyoming, voter initiative, tax legislation, 916, all

Transcript Highlights:

• . federal law or regulations.
• It would federal law or regulations.
• </c><00:07:43.840><c> on</c><00:07:44.080><c> an</c> federal law or regulation on an federal law or regulation
• regulations based on old 1970s and 1990 regulations based on old 1970s and 1990 science<00:13:09.839>
• </c> regulation is good. regulation is good.

Bills: SB71, SB71

Keywords: environmental regulation, federal standards, scientific evidence, water quality, administrative law, income tax, tax exemption, Alabama tax code, Section 40-18-3, civilian employees, Department of Defense, DoD, Armed Forces, military pay, combat zone, deployment, National Guard, Reserve components, emergency response, federal employees

Transcript Highlights:

• The Board of Tax Appeals.
• Its two main topics of jurisdiction are property tax appeals and excise tax appeals.
• Beginning with tax year 2025 and tax collection in calendar year 2026, the tax rate is 7% for the first
• Beginning with tax year 2025 and tax collection in calendar year 2026, the tax rate is 7% for the first
• tax code.

Bills: SB5893, SB6229, HB1376, SGA9306

Keywords: forest health, wildfire reduction, appropriations, environmental policy, natural resource management, capital gains, taxation, small business, state revenue, investment, economic growth, tax prepayment, tax regulation, financial planning, economic policy, 904, all

Summary: The Ways and Means Committee began with a hearing on the governor’s appointment of Kristen L. Frazier to the Board of Tax Appeals. Frazier described her long career as House fiscal counsel, her teaching and writing on Washington constitutional law, and her recent service on the board. Members praised her experience and confirmed they would vote on the appointment at a later meeting. The committee then heard Senate Bill 5893, which would transfer $65 million from the Natural Climate Solutions Account to the Wildfire Response, Forest Restoration, and Community Resilience Account to help fully fund wildfire response and forest health work. Staff explained the bill’s relationship to prior Climate Commitment Act and wildfire-resilience funding, and testimony from forest landowners, industry groups, and the Department of Natural Resources strongly supported the measure as necessary for wildfire suppression, forest thinning, and community protection. DNR said the funding would support current strategies and avoid major cuts to firefighting, detection, and partner pass-throughs. Next, the committee heard Senate Bill 6229, which would remove the state capital gains tax exemption for gains from qualified small business stock beginning in 2026. Staff estimated the bill would affect about 260 taxpayers and raise about $1.2 million in fiscal year 2027. Startup founders, venture capital representatives, and tech industry groups opposed the bill, arguing it would discourage entrepreneurship, investment, and job creation; a policy advocate supported it as a way to make the tax code less regressive and raise revenue from wealthy taxpayers. The committee also heard House Bill 1376, which would allow taxpayers to prepay capital gains tax up to six months early without interest; testimony was brief and opposed the bill as an additional tax burden. In executive session, the committee received briefings on a proposed substitute for Senate Bill 5395 on prior authorization transparency and AI use in health care, and on Substitute Senate Bill 5860 regarding school board compensation. The committee adopted the proposed second substitute for SB 5395 and voted it do pass to the Rules Committee. It then moved SB 5860 without recommendation to the Rules Committee. The meeting adjourned after those actions.

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:

• What type of sales taxes or property taxes? Sales taxes or property taxes off this? Okay.
• This bill would regulate the...
• I was involved with SB66 to regulate, and we need regulation in this. I support this.
• Yeah, we currently regulate spirits, but... ...Yeah, we currently regulate spirits, but we don't regulate
• We did a calculation of the amount of tax that was raised at our effective tax rate, which is 98 cents

Bills: SB90, SB255, SB268

Keywords: Green County, racing, pari-mutuel wagering, gaming regulations, commission appointments, historical horse racing, local tax, mixed spirit beverages, alcohol regulation, licensing, excise tax, distribution agreements, retail sales, wholesalers, 1136, house, all

Transcript Highlights:

• It references clean it up and lock in banking department regulator for banking, make sure there's no
• We're not creating different set of regulations.
• That's really scooped out that chunk about payments, reference the official bank regulators. >> Well,
• regulations regulations that's<00:07:25.919><c> really</c> that's really that's really scooped<00:07
• </c> the official bank regulators. the official bank regulators.

Bills: HB259, SB247, HB259, SB247

Keywords: income tax credit, tax incentive, recruitment, remote work, remote worker, recruited worker, rural counties, small counties, county population tiers, opportunity zone, teacher recruitment, nurse recruitment, law enforcement recruitment, workforce development, economic development, relocation incentive, Alabama Department of Revenue, nonrefundable tax credit, tax carryforward, state income tax

Transcript Highlights:

• that they don't owe any taxes.
• The bill also adds the estimated tax impact of an increase in property taxes on a home valued at $300,000
• The bill also adds the estimated tax impact of an increase in property taxes on a home valued at $300,000
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in
• the tax consequence on a $100,000 home as well as the tax impact on a $300,000 home, which is more in

Bills: HB2016, HB2104, HB2105, HB2174, HB2256, HB2289, HB2477, HB2903, HB2939, HB2979, HB2996, HB4103

Keywords: tax penalties, filing, tax returns, administration, Arizona Revised Statutes, agricultural property, classification, county assessor, property inspection, appeal process, property tax, agricultural classification, Department of Revenue, property valuation, inspection notice, inspection report, on-site inspection, full cash value, rural land, farm land