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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to provide for a credit against the ad valorem taxes imposed by a |
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political subdivision on the residence homestead of a married |
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couple that may be increased based on the number of children of the |
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couple and to provide for the reimbursement of political |
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subdivisions for the revenue loss incurred as a result of the |
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credit. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 1-q to read as follows: |
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Sec. 1-q. (a) The legislature by general law may provide |
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that a married couple of which neither spouse has ever been divorced |
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is entitled to a credit against the ad valorem taxes imposed on the |
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married couple's residence homestead, the amount of which may be |
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increased based upon the number of children in common of the married |
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couple. The general law may provide that if a spouse of the |
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marriage dies, the surviving spouse may continue to receive the |
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credit for as long as the surviving spouse remains unmarried. |
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(b) The legislature by general law may define "married |
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couple" and "children" for purposes of the credit authorized by |
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this section, and may prescribe additional eligibility |
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requirements for the credit and formulas for computing the amount |
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of the credit. |
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(c) Notwithstanding any other provision of this |
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constitution, the legislature by general law may authorize the use |
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of state money to reimburse a political subdivision for the revenue |
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loss incurred by the political subdivision as a result of the tax |
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credit authorized by this section and shall provide a procedure for |
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distributing the money appropriated for that purpose. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 7, 2023. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to provide for a credit against the ad valorem taxes |
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imposed by a political subdivision on the residence homestead of a |
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married couple that may be increased based on the number of children |
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of the couple and to provide for the reimbursement of political |
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subdivisions for the revenue loss incurred as a result of the |
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credit." |