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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the governor to order the state and |
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political subdivisions of the state to refrain from supporting the |
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enforcement of federal tax law if the federal government denies or |
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fails to timely respond to certain requests for aid. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 418, Government Code, is |
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amended by adding Section 418.027 to read as follows: |
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Sec. 418.027. EFFECT OF DENIAL OR INACTION BY FEDERAL |
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GOVERNMENT IN RESPONSE TO CERTAIN REQUESTS FOR AID. (a) In this |
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section, "border region" has the meaning assigned by Section |
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772.0071. |
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(b) This section applies only if the governor submits a |
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request for a presidential disaster declaration under the Robert T. |
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Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. |
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Section 5121 et seq.) for an area in this state any part of which is |
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located in the border region and the request is: |
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(1) denied; or |
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(2) neither approved nor denied before the 31st day |
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after the date the request is submitted by the governor. |
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(c) The governor may issue an executive order directing this |
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state and all political subdivisions of this state to withhold |
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financial and other assistance to the Internal Revenue Service in |
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enforcing any provision of the Internal Revenue Code of 1986 |
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against an individual who resides in this state or an entity doing |
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business in this state unless the enforcement action against the |
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individual or entity also involves a violation of the law of this |
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state. |
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(d) An executive order issued by the governor under |
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Subsection (c) continues in effect until the earlier of: |
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(1) the date on which the governor rescinds the order; |
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or |
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(2) if the basis for the issuance of the order is a |
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request described by Subsection (b)(2), the date on which the |
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request is approved. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect on the 91st day after the last day of the |
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legislative session. |