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A BILL TO BE ENTITLED
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AN ACT
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relating to information required to be reported biennially to the |
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legislature by state agencies that administer state taxes or fees. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subtitle C, Title 10, Government Code, is |
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amended by adding Chapter 2117 to read as follows: |
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CHAPTER 2117. BIENNIAL REPORT ON ADMINISTRATION OF STATE TAXES AND |
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FEES |
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Sec. 2117.001. DEFINITION. In this chapter, "state agency" |
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means any department, commission, board, office, or other agency in |
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the executive branch of state government created by the |
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constitution or a statute of this state that administers a state tax |
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or fee. The term does not include a university system or an |
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institution of higher education as defined by Section 61.003, |
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Education Code. |
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Sec. 2117.002. REPORT REQUIRED. On December 1 of each |
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even-numbered year, each state agency shall submit to the |
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lieutenant governor, the speaker of the house of representatives, |
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and each other member of the legislature a report on the |
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administration of state taxes and fees by the agency during the |
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two-year period preceding the date the report is due. |
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Sec. 2117.003. CONTENT OF REPORT. A state agency must |
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include in the report required under Section 2117.002 the following |
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information applicable to the administration of state taxes and |
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fees by the agency during the period covered by the report: |
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(1) audit activities listed by each type of tax |
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administered by the agency, including total assessments, emerging |
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audit issues, and common audit errors; |
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(2) a list of each fee the agency is first required to |
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administer as a result of legislation enacted during the preceding |
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regular session of the legislature and the statutory authority for |
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that fee; |
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(3) a list of each fee the agency is required to |
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administer the amount of which was increased and the purpose for and |
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amount of the increase; |
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(4) a list of each rule relating to a tax or fee |
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adopted or amended by the agency as a result of legislation, a |
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determination by a court, or a change in policy by the agency, |
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including the statutory authority under which the rule was adopted |
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or amended and an explanation of the administrative purpose or |
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necessity that required adoption or amendment of the rule; |
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(5) any requests for guidance from members of the |
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public relating to a tax or fee listed by type of guidance |
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requested; and |
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(6) a list of matters contested by members of the |
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public relating to a tax or fee organized by matter contested. |
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Sec. 2117.004. ADDITIONAL ANALYSIS REQUIRED. In addition |
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to the information required under Section 2117.003, a state agency |
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must include in the report required under Section 2117.002 a |
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detailed analysis of: |
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(1) issues identified by the agency as materially |
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affecting the agency's administration of state taxes and fees and |
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as having a significant effect on members of the public; |
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(2) the information required to be included in the |
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report under Section 2117.003, including, if applicable, the |
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emerging issues identified during audits described in the report |
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that are the result of changes to traditional business practices |
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and models or the advancement of technology; and |
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(3) the financial implications to this state and |
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members of the public of the information required to be included in |
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the report under Section 2117.003. |
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Sec. 2117.005. PROHIBITED INFORMATION. A report required |
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under Section 2117.002 may not include personally identifying |
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information or any information excepted from disclosure under |
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Chapter 552. |
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SECTION 2. This Act takes effect September 1, 2023. |