Video & Transcript Research : 'temporary exemption'

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LA

Louisiana 2026 Regular Session

Revenue and Fiscal Affairs May 11th, 2026

Revenue & Fiscal Affairs

Transcript Highlights:
  • I really just wanted to empower the director of the OMV to be able to do this on a temporary basis, to
  • So where do the electric vehicle fees come into waiving the temporary waiver?
  • Would you not be in violation of that when, under the part where it says temporary waiver, place on hold
  • And so it would stay, the exemption is not transferable.
  • The exemption is not transferable. It stays with the property and the title property owner.
MN

Minnesota 2025-2026 Regular Session

House Taxes Committee 3/12/26

Taxes

Transcript Highlights:
  • House File 3792 would simply include living stipends under that same exemption.
  • in exempting it from state<00:14:54.720> income<00:14:55.040> tax.
  • same exemption. same exemption.
  • It ends in temporary in in nature.
  • <01:15:21.199> relief do we get them either temporary relief do we get them either temporary
AL

Alabama 2025 Regular Session

Alabama House Ways and Means Education Committee Mar 5th, 2025

Ways and Means Education

Transcript Highlights:
  • What it does is we are exempting the gross receipts from the sale of aircraft or certain aircraft and
  • So currently, it's already a tax-exempt transaction.
  • worked on, and they give it back to me and I fly the plane out to do whatever, that's already tax-exempt
Bills: HB61, HB327, HB253, HB297
AL

Alabama 2025 Regular Session

Alabama House Ways and Means Education Committee Apr 30th, 2025

Ways and Means Education

Transcript Highlights:
  • I have one of those requests for tax exemption.
  • Of course, all these bills are just exempting the state tax.
  • This exempts...
  • They've raised $133,000 and the request is to exempt the sales tax on those... to exempt that sales tax
  • So they're not temporary, they're there for the long term.
TX
Transcript Highlights:
  • SB 935 only exempts counties from paying the motor fuel tax if the gas or diesel is sold in the county
  • It extends the R&D franchise tax credit program and repeals the insufficient sales tax exemption.
  • So we treat the work as exempt to some extent and then pay tax on the total contract.
  • Everything from our trailers to our temporary fencing is being taxed a second time.
  • All other aviation categories are already exempt, including commercial.
TX

Texas 89th Regular

Ways & Means May 12th, 2025

Ways & Means

Transcript Highlights:
  • Most states offer a 10 to 15% exemption. Even China provides a 200% super deduction.
  • SJR 467 would authorize the legislature to provide the temporary tax exemption that we talked about,
  • This relates to an exemption from certain.
  • It exempts sales tax on aircraft parts.
  • All other aviation categories are already exempt, including commercial airlines.
AL

Alabama 2025 Regular Session

Alabama Senate Finance and Taxation Education Committee Apr 30th, 2025

Finance and Taxation Education

Transcript Highlights:
  • Taxable otherwise for... so we're at 6,000 is exempt now.
  • It takes the next 6,000 and makes them exempt as you pull it... and makes them exempt as you pull it
  • This bill exempts the Alabama Eye Bank from sales and use tax. All right.
TX
Transcript Highlights:
  • The committee substitute provides relief for impacted homeowners by creating a temporary exemption if
  • We've been tax exempt.
  • What year was this exemption canceled? For 2024, right?
  • whether there is any evidence that the exemption is improper.
  • Reason to believe the exemption is invalid.
TX

Texas 89th Regular

Local Government Apr 22nd, 2025

Local Government

Transcript Highlights:
  • This will bring the total for elderly and disabled homeowners to a whopping 200,000 exemption.
  • The general homestead exemption was $5,000. The general homestead exemption was $5,000.
  • The disabled and veterans exemption was $10,000.
  • So for 40-some years, the disabled and veterans exemption has stayed the same.
  • 50,000 over-65 exemption would make it a supermajority.
Bills: SB23, SJR85
Summary: The Senate Committee on Local Government heard testimony on Senate Bill 23 and its companion constitutional amendment, Senate Joint Resolution 85, both by Senator Bettencourt. The bills would increase the additional homestead exemption for elderly and disabled homeowners from $10,000 to $60,000, which proponents said would significantly reduce property taxes and help seniors and disabled Texans age in place. Bettencourt and supporters described the measure as part of a broader property tax relief package, estimating combined savings of about $950 for over-65 and disabled homeowners when paired with other recent homestead exemption changes. Witnesses largely supported the proposal. Testimony in favor came from a lawyer, a private citizen, Texas Realtors, the Texas Silver-Haired Legislature, and the Texas Association of Builders, all emphasizing relief for fixed-income seniors, housing stability, and the ability to remain in their homes. Several witnesses noted rising property taxes, medical costs, and the challenges seniors face in moving or affording home modifications. One witness from Every Texan said a flat homestead exemption is the most equitable way to cut property taxes, but argued against additional tax cuts generally, favoring a circuit-breaker approach and warning that permanent tax cuts could reduce funding for schools and other needs. The committee also discussed data showing many over-65 homeowners already pay no school property taxes in some counties and that the proposed changes would increase that share. After closing public testimony, the committee voted on the measures. Senate Bill 23 was reported favorably to the full Senate by a 7-0 vote, and S.J.R. 85 was also reported favorably by a 7-0 vote. The transcript also shows Senate Bill 898 being laid out and passed unanimously earlier in the meeting, with a recommendation for the local and uncontested calendar.
AL

Alabama 2026 1st Special Session

Alabama Senate Finance and Taxation Education Committee Mar 18th, 2026

Finance and Taxation Education

Transcript Highlights:
  • <00:40:04.800> Tax Tax credit, tax exemption bills.
  • told this morning House Ways and Means Education blew out four $75 million of tax credits and tax exemptions
TX

Texas 89th Regular

Local Government Apr 14th, 2025

Local Government

Transcript Highlights:
  • The committee substitute provides relief for impacted homeowners by creating a temporary exemption for
  • has reason to believe the exemption no longer applies.
  • They get a prorated share of that homestead exemption, too.
  • Yeah, well, actually, the individual exemption holder, who is the actual... ...exemption holder.
  • This places the tax exemption at risk year over year.
Summary: The committee heard several local government and property tax bills, with most testimony focused on appraisal disputes, tax administration, and development rules. Senate Bill 1052 by Senator Hinojosa would address coastal county appraisal litigation by requiring property owners in certain large-value disputes to report an uncontested taxable value while appeals are pending, so taxing units can base truth-in-taxation calculations on more realistic revenue. Nueces County, Del Mar College, and Corpus Christi ISD testified in support, describing major budget shortfalls caused by refinery valuation disputes; the committee substitute narrowed and clarified the bill’s scope. No opposition was heard, public testimony closed, and SB 1052 was left pending. The committee also heard Senate Bill 1531, which would require local tax collectors to accept common electronic property tax payments such as credit cards, debit cards, and e-checks. Witnesses supported modernizing payment options and the committee substitute removed ACH/electronic funds transfer language to avoid bank-account disclosure concerns. Public testimony closed and the bill was left pending. Senate Bill 325, by Senator Perry, would restore platting and groundwater-certification requirements that were unintentionally weakened by prior legislation; supporters from county government, water groups, and builders’ representatives debated whether the real issue was groundwater protection or road standards for private roads. The bill was left pending after extensive testimony and no vote. The committee then took up Senate Bill 994 and SJR 46, which would exempt certain livestock feed inventory from property tax and provide the constitutional amendment needed for that change. Feed store and Farm Bureau witnesses supported the measure as relief for seasonal inventory taxes, and the bills were left pending. Senator Paxton presented SB 467 and SJR 84 to create a temporary property tax exemption for homes completely destroyed by fire, with refunds or corrected bills based on the date of loss; both were left pending. SB 1237 would clarify charitable property tax exemptions for senior housing and retirement communities, with testimony from Catholic and Baptist retirement organizations and a resident describing rising costs and exemption revocations; it was also left pending. The committee later voted 6-0 to report SB 2073, a pending bill on appraisal district authority to purchase or finance real property, and recommended it for the local and uncontested calendar. Finally, the committee heard SB 2172, SB 2173, and SB 2063, all related to property tax administration. SB 2172 would limit when appraisal districts can require homeowners to reapply for homestead exemptions, requiring a specific reason and written notice; SB 2173 would protect new homeowners from surprise tax liabilities caused by prior owners’ erroneous homestead exemptions, with testimony describing large back-assessment bills; both were left pending. SB 2063 would bar appraisal districts from using market-value evidence in unequal appraisal protests, and testimony sharply divided between taxpayer advocates, who said market data improperly overwhelms equity claims, and appraisal district representatives, who argued market value is inherently tied to equal-and-uniform taxation and cited a recent Texas Supreme Court decision; the bill was left pending after testimony.
TX

Texas 89th 2nd C.S.

Elections May 15th, 2025

Elections

Transcript Highlights:
  • And many counties have to have temporary staff to do this because they don't have staff to do it.
Bills: HB311
MN

Minnesota 2025 1st Special Session

House Transportation Finance and Policy Committee 3/24/25

Transportation Finance and Policy

Transcript Highlights:
  • the Minnesota rules there's<00:05:03.080> a<00:05:03.240> special<00:05:03.600> exemption
  • /c><00:05:04.360> that<00:05:04.840> if<00:05:04.960> you there's a special exemption
  • that if you there's a special exemption that if you have<00:05:05.360> been<00:05:05.560>
  • <00:54:26.040> 30 Minnesota they receive this temporary 30 Minnesota they receive this temporary
  • <00:55:04.680> permit extended the instate temporary permit extended the instate temporary
AL

Alabama 2026 1st Special Session

Alabama Senate Finance and Taxation Education Committee Feb 18th, 2026

Finance and Taxation Education

Transcript Highlights:
  • . >> Propane is already tax exempt for farms. >> So this would just be natural gas lines. >> Okay. >>
  • It isn't propane already exist. >> Propane is already tax exempt for farms. >> So this would just be
Bills: SB159, SB159
TX
Transcript Highlights:
  • Senate Bill 23 will increase the additional homestead exemption for elderly and disabled homeowners from
  • to a whopping $200,000 exemption.
  • The General Homestead exemption was $5,000. The disabled and veterans exemption was $10,000.
  • So for over 40 years, the disabled and veterans exemption has stayed the same.
  • And that’s what a homestead exemption like this does.
Bills: SB23, SJR85, SB 23