Transcript Highlights:

• The revenue generated by a hotel occupancy tax. may only be used for directly enhancing and promoting
• Revenue may not be used for general revenue purposes.
• That revenue is dedicated by statute.
• However, they want to use hotel tax revenue to fund hunting, golf resorts, and... ...sporting activity
• This increased spending generates more sales tax revenue for the state and local governments.

Bills: SB913 , SB1086 , SB1087 , SB1143 , SB1534 , SB1553 , SB1718 , SB1754 , SB2004 , SB2322 , SB2448

Committee: Senate Economic Development

Keywords: hotel occupancy tax, municipal revenue, tax code, local government funding, Texas legislation, county taxation, economic development, hotel industry, local government, counties, taxation, tourism, workforce development, youth programs, employment, education, technical training, health physics, higher education, nuclear energy

Summary: The committee heard a series of bills, mostly related to economic development, tax incentives, and workforce programs. Senate Bill 1534 would direct a study by the Texas Higher Education Coordinating Board and the Texas Workforce Commission on health physics education and workforce needs; resource witnesses from the Workforce Commission and Coordinating Board testified, and the bill was left pending. Senate Bill 1553 would authorize Kerr County to impose a hotel occupancy tax for tourism-related uses, and Senate Bills 1086 and 1087 would authorize similar county hotel taxes for Children’s County and Mason County; all three bills received supportive testimony and were left pending. The committee also heard Senate Bill 1754, which would prohibit county and local tax abatements for renewable energy facilities selling power wholesale, with testimony sharply divided between landowners and policy groups opposing renewable subsidies and industry representatives and some senators arguing the bill would harm clean energy investment and local decision-making; the bill was left pending. The committee then heard Senate Bill 2322, which would exempt dispatchable electric generation facilities from the JEDI program’s compelling-factor test so they could qualify for school district tax incentives; testimony was mixed, and the bill was left pending. Later, the committee heard Senate Bill 1718, which would add the NRA annual meeting to the state’s major events reimbursement program. The bill’s sponsor and NRA representatives argued the event brings substantial tourism and economic activity, while opponents said it would use taxpayer funds to subsidize an organization that opposes gun safety measures; the bill was left pending. Senate Bill 2004 would add the Arlington Grand Prix to the major events reimbursement program, with the committee substitute exempting it from the usual competitive site-selection requirement because of timing; testimony from the event organizers and Arlington tourism officials was supportive, and the bill was left pending. Senate Bill 2448 would create a rural workforce development grant program at the Texas Workforce Commission to support college-and-career readiness and technical assistance in rural communities; witnesses from Texas 2036, Collegiate Edgination, and a rural school district supported it, and it was left pending. Finally, Senate Bill 913 would repeal a special requirement that Alpine dedicate at least 50% of its hotel occupancy tax to advertising and promotion, and Senate Bill 1143 would require more coordination and reporting for youth workforce programs serving disconnected young Texans; both bills received supportive testimony and were left pending. At the end of the hearing, Senator Johnson moved that the committee stand in recess, subject to the call of the chair.

Transcript Highlights:

• However, to arrive at the final tax... ...Washington taxable income.
• Hi, so 5% of the revenue is going to the new.
• Supporters claim this bill will raise significant revenue, but it's not true.
• Washington's challenge isn't only revenue; it's spending priorities.
• the day, stable revenue helps kids grow.

Bills: SB6346 , SB6347 , SB6147 , SB6246 , SB5940 , SB5882 , SB6223 , SJR8206 , SB5762 , SB5828

Committee: Senate Ways & Means

Keywords: millionaires tax, wealth tax, income tax, state revenue, tax reform, Washington estate tax, estate tax, inheritance tax, death tax, probate, decedent, gross estate, taxable estate, exclusion amount, tax rate, estate planning, heirs, beneficiaries, RCW 83.100, Department of Revenue

Transcript Highlights:

• They also obviously generate revenue. So, I think this is a really important conversation to have.

Bills: SB1332 , SB1378 , SB1525 , SB1771 , SB1919 , SB1998 , SB2018 , SB260 , SB264

Committee: Senate Economic Development, Workforce and Tourism

Keywords: housing, infrastructure, water projects, Oklahoma Water Resources Board, economic development, zero-interest loans, clawback provision, local contractors, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, SB1525, tourism, recreation, conference, Oklahoma Tourism and Recreation Department, Oklahoma Tourism and Recreation Commission

Transcript Highlights:

• Why is this instruction taxable and other forms of instruction not taxable?
• All revenue from the OTP tax is deposited to the state general fund except for a portion of revenue collected
• revenue outside of the state.
• revenue outside of the state.
• Needed revenue. I love public health.

Bills: SB6073 , SB6113 , SB6116 , SB6129 , SB6162 , SB6114 , SB5857

Committee: Senate Ways & Means

Keywords: SB 6073, LEOFF, Law Enforcement Officers' and Fire Fighters' Retirement System, retirement system, pension, public safety retirement, wildland firefighter, aviation firefighter, wildland fire, forest firefighter, Department of Natural Resources, DNR, firefighter benefits, retirement benefits, service credit, disability retirement, survivor benefits, employer contributions, Washington RCW, public employees

Transcript Highlights:

• Without the risk of revenue disruptions, the city can avoid shifting the financial burden to property
• appraisal district from having their compensation linked to an increase in the total market appraised or taxable

Bills: SB1277 , SB1531 , SB2452 , SB2520 , SB2521 , SB2529 , SB2538 , SB2539 , SB2541 , SB2873

Committee: House Ways & Means

Keywords: municipal sales tax, street maintenance, local option tax, Tax Code Chapter 327, sales and use tax, street repair, sidewalk maintenance, water infrastructure, wastewater system, stormwater system, local election, ballot language, reauthorization, municipal finance, infrastructure funding, Texas municipalities, street and sidewalk tax, special district tax, public works, property tax

Bills: SB44 , SB237 , SB248 , SB985 , SB1204 , SB1239 , SB1307 , SB1360 , SB1390 , SB1400 , SB1405 , SB1427 , SB1428 , SB1732 , SB1832 , SB1859 , SB1989 , SB2018 , SB2143

Committee: House Appropriations and Budget

Keywords: sales tax exemption, nonprofit organizations, contractors, charitable purposes, state law, ad valorem tax, manufacturing facilities, exemption, battery energy storage, employment, payroll, state tax regulation, tourism, revolving fund, Oklahoma Tourism and Recreation Department, real property, fund management, Oklahoma Local Food for Schools, school meals, local food procurement

Transcript Highlights:

• Today, public sales tax revenues are used to subsidize racetracks.
• in their town; however, their sales tax revenues went to a neighboring city.
• So you're saying your bill prohibits the other city from getting the revenue?
• We'll get the sales tax revenues, not San Antonio. And then we'll rebate you 75 percent.
• To date, our town has lost over $7 million in local sales tax revenue.

Bills: HB 105 , HB982 , HB1483 , HB1508 , HB2575 , HB3646 , HB3993 , HB4083 , HB4580 , HB4725 , HB5169 , HB5511 , HJR73 , HJR102 , HJR174 , HB3746 , HB4240

Committee: House Ways & Means

Keywords: economic development, job creation, energy, tax incentives, technology investment, ad valorem taxes, elderly, disabled, low-income, tax limitation, homesteads, Texas Tax Code, property tax, ad valorem tax, tax exemption, residential real property, home improvement, energy efficiency, energy-efficient upgrades, HVAC

Transcript Highlights:

• Those funds need to go back to the school districts where the revenue is generated, those forests that

Bills: HB2295

Committee: House Capital Budget

Keywords: Washington capital budget, supplemental capital budget, capital appropriations, state building construction account, taxable building construction account, climate commitment account, natural climate solutions, housing trust fund, affordable housing, supportive housing, homelessness, manufactured home communities, mobile home parks, school construction, school modernization, school seismic safety, healthy schools, school electrification, SCAP, behavioral health facilities

Transcript Highlights:

• projects, and $239 million is used in a series of account changes to free up a corresponding amount of revenue
• land and conservation, but also rural communities who rely on working forests for jobs and non-tax revenue
• I want to start off by saying we really appreciate key investments of CCA revenue in programs that both
• The next biennial budget may be the last one that we have to invest significant new CCA revenue, and

Bills: HB2295

Committee: House Capital Budget

Keywords: Washington capital budget, supplemental capital budget, capital appropriations, state building construction account, taxable building construction account, climate commitment account, natural climate solutions, housing trust fund, affordable housing, supportive housing, homelessness, manufactured home communities, mobile home parks, school construction, school modernization, school seismic safety, healthy schools, school electrification, SCAP, behavioral health facilities

Transcript Highlights:

• Skamania County is unique in that less than 1.9% of the property is taxable, so a construction bond is

Bills: HB2295

Committee: House Capital Budget

Keywords: Washington capital budget, supplemental capital budget, capital appropriations, state building construction account, taxable building construction account, climate commitment account, natural climate solutions, housing trust fund, affordable housing, supportive housing, homelessness, manufactured home communities, mobile home parks, school construction, school modernization, school seismic safety, healthy schools, school electrification, SCAP, behavioral health facilities

Transcript Highlights:

• Otherwise, there is no impact to state revenue.
• The sales and use tax remittance does reduce state revenues.
• The impact to revenue is from modifying that REET exemption.
• There are no expenditure or revenue impacts.
• of Revenue administration cost.

Bills: SB6147 , SB6082 , SB5862 , SB5882 , SB6323 , SB6346 , SB6162 , SB6256 , SB6220 , SB5650 , SB6343 , SB6113 , SB6211 , SB6114 , SB5898 , SB6347 , SB6244 , SB5868 , SB5762 , SB5988 , SB6194 , SB6246 , SB6223 , SB6052 , SB5828 , SB5954 , SB5963 , SB5909 , SGA9306

Committee: Senate Ways & Means

Keywords: grocery establishments, closure notice, consumer rights, local businesses, student financial aid, financial aid fraud, higher education, college enrollment fraud, fictitious students, ghost students, enrollment fraud, aid integrity, cybersecurity, artificial intelligence, AI fraud, fraud prevention, Washington State, legislative audit, JLARC, full-time equivalent

Transcript Highlights:

• we'll put that part back in there and simply requires that a candidate own Representative Swanson: taxable
• only municipal districts that have Representative Swanson: never required their directors to own taxable
• certain navigational districts, I'm happy to provide all sections of code for you, are required to own taxable
• districts, Section 58.072, and certain navigational districts, Section 63.082 are all required to own taxable
• Representative Swanson: On these other ones that I read to you, they are required to own taxable property

Bills: HB602 , HB1322 , HB1930 , HB2225 , HB2304 , HB2494 , HB3275 , HB3810 , HB3919

Committee: House Land & Resource Management

Keywords: affordable housing, land use, zoning, urban planning, community development, housing crisis, mixed-use development, sustainability, municipal utility district, board of directors, qualifications, land ownership, Texas, taxation, residency, municipal approval, subdivision plans, local governance, plats, local government

Transcript Highlights:

• districts are one of the only municipal districts that have never required their directors to own taxable
• I'd also note that sections of code for you are all required to own taxable property within the boundaries
• District, Section 58072, and certain navigational districts Section 63082 are all required to own taxable
• In the other districts that I mentioned, they are required to own taxable property.
• study in Bastrop found that lots smaller than 0.2 acres generate $5,600 per acre in property tax revenue

Bills: HB602 , HB1322 , HB1930 , HB2225 , HB2304 , HB2494 , HB3275 , HB3810 , HB3919

Committee: House Land & Resource Management

Keywords: affordable housing, land use, zoning, urban planning, community development, housing crisis, mixed-use development, sustainability, municipal utility district, board of directors, qualifications, land ownership, Texas, taxation, residency, municipal approval, subdivision plans, local governance, plats, local government

Transcript Highlights:

• Act relating to revenue and taxation. Vice Chairman Kain, you are recognized to explain the bill.
• deduct qualified equity investments in eligible Oklahoma venture capital entities from their state taxable
• the bill, House Bill 4028 by Caldwellrey of the House and Hall of the Senate, an act relating to revenue

Bills: HB4028 , HB4075 , HB4077 , HB4074 , HB4076 , SB1221 , SB1921 , SB2118 , SB1932 , SB2134 , HCR1025 , SB1432 , HCR1024 , HCR1022 , SB1122 , HB4029 , HB4063 , HB4073 , HB4078 , SB1936 , SB44 , SB237 , SB248 , SB1360 , SB985 , SB1204 , SB1239 , SB1307 , SB2143 , SB1428 , SB1390 , SB1400 , SB1405 , SB1732 , SB1832 , SB1859 , SB1989 , SB2018 , SB1427

Keywords: tax deduction, venture capital, economic development, Oklahoma, investment, water resources, appropriations, funding, state treasury, infrastructure projects, emergency act, emergency management, disaster relief, pandemic response, state appropriations, HB4074, Health Care Workforce Training Commission, Health Care Workforce Revolving Fund, health workforce, health care workforce

Transcript Highlights:

• don't we just raise them out of state to 22 because we're in a tax deficit right now and a general revenue
• We are not in a revenue deficit. Our revenues continue to grow.
• The revenue from the state of Oklahoma this year was greater than the year before.
• I don't know which budget you read, but when asked about the revenue, you said we were down on revenue
• As for our deficit reoccurring spending, that when compared to non-reoccurring revenue or to when compared

Bills: HB4028 , HB4075 , HB4077 , HB4074 , HB4076 , SB1221 , SB1921 , SB2118 , SB1932 , SB2134 , HCR1025 , SB1432 , HCR1024 , HCR1022 , SB1122 , HB4029 , HB4063 , HB4073 , HB4078 , SB1936 , SB44 , SB237 , SB248 , SB1360 , SB985 , SB1204 , SB1239 , SB1307 , SB2143 , SB1428 , SB1390 , SB1400 , SB1405 , SB1732 , SB1832 , SB1859 , SB1989 , SB2018 , SB1427

Keywords: tax deduction, venture capital, economic development, Oklahoma, investment, water resources, appropriations, funding, state treasury, infrastructure projects, emergency act, emergency management, disaster relief, pandemic response, state appropriations, HB4074, Health Care Workforce Training Commission, Health Care Workforce Revolving Fund, health workforce, health care workforce

Transcript Highlights:

• As the chair of the Revenue and Taxation Committee, it is my duty to review the Incentive Evaluation
• We have found that there had been some appraisals that were on the revenue model and the apartments weren't
• I disagree because a project being built where an assessor can have some tax revenue is better than no
• tax revenue.
• There's no revenue to collect for 24 months. I understand and appreciate your perspective.

Bills: SB1327 , SB1372 , SB1403 , SB1937 , SB277 , SB2131 , SB1749 , SB1348 , SB1469 , SB2018 , SB1931 , SB1530 , SB2155

Committee: Senate Economic Development, Workforce and Tourism

Keywords: tourism, recreation, economic development, Oklahoma Commission, executive director, probation, credits, educational advancement, Oklahoma Statutes, criminal justice reform, job incentives, tax rebates, Oklahoma Quality Jobs Program, employment growth, wage requirements, labor organization, incentives, employer practices, union neutrality, worker rights

Bills: SB44 , SB134 , SB1378 , SB1400 , SB1403 , SB1832 , SB2018 , SB2143

Committee: House A&B Finance Subcommittee

Keywords: sales tax exemption, nonprofit organizations, contractors, charitable purposes, state law, retirement, public employees, reemployment, benefit adjustment, Oklahoma Public Employees Retirement System, Olympics, funding, Oklahoma Department of Commerce, local businesses, revolving fund, event hosting, sales tax, tax exemption, tax refund, Oklahoma Sales Tax Code

Bills: HR118 , HR196 , HR237 , HR285 , HCR85 , HB442 , HB443 , SCR5 , SCR29 , SCR33 , SCR63 , SB25 , SB202 , SB319

Committee: House House and Governmental Affairs

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, fallen trees, property damage, insurance, property values, hurricanes, storm damage, local government, homeowners, risk management, committee study, census, military population, Department of Defense, representation, federal funding

Transcript Highlights:

• That translates to more than $11 billion in lost wages, productivity, and revenue every year.
• As a result, our state forfeits more than $9 billion annually in foregone tax revenue and lost work productivity
• encourage unlicensed online scams and backyard sales, which means that Texas will lose millions in tax revenue
• The revenue per square foot, the profit margin per square foot. square foot.

Bills: HB74 , HB175 , HB460 , HB576 , HB2271 , HB2294 , HB2874 , HB3016 , HB3133 , HB3191 , HB3458 , HB3929 , HB4063 , HB4115 , HB4394 , HB74 , HB175

Committee: House Trade, Workforce & Economic Development

Keywords: Puerto Verde, Port Authority, eminent domain, bonds, tax assessments, economic development, infrastructure, transportation, public welfare, child care, certifications, Texas Rising Star Program, grant program, disability inclusion, family income, affordability, economic impact, state study, cost analysis, government support

Transcript Highlights:

• Government borrows to finance its spending beyond its revenue.

Bills: HB74 , HB175 , HB460 , HB576 , HB2271 , HB2294 , HB2874 , HB3016 , HB3133 , HB3191 , HB3458 , HB3929 , HB4063 , HB4115 , HB4394 , HB74 , HB175

Committee: House Trade, Workforce & Economic Development

Keywords: Puerto Verde, Port Authority, eminent domain, bonds, tax assessments, economic development, infrastructure, transportation, public welfare, child care, certifications, Texas Rising Star Program, grant program, disability inclusion, family income, affordability, economic impact, state study, cost analysis, government support