By Van de Putte H.B. No. 342 74R1203 CBH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the application of the sales and use tax to child 1-3 support collection services. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 151.0036(b), Tax Code, is amended to read 1-6 as follows: 1-7 (b) "Debt collection service" does not include the 1-8 collection of: 1-9 (1) a judgment by an attorney or by a partnership or 1-10 professional corporation of attorneys if the attorney, partnership, 1-11 or corporation represented the person in the suit from which the 1-12 judgment arose; or 1-13 (2) court-ordered child support. 1-14 SECTION 2. This Act takes effect October 1, 1995, and 1-15 applies to taxes due on or after that date. Taxes due before that 1-16 date are governed by the law in effect when the taxes became due, 1-17 and that law is continued in effect for the collection of taxes due 1-18 and for civil and criminal enforcement of the liability for those 1-19 taxes. 1-20 SECTION 3. The importance of this legislation and the 1-21 crowded condition of the calendars in both houses create an 1-22 emergency and an imperative public necessity that the 1-23 constitutional rule requiring bills to be read on three several 1-24 days in each house be suspended, and this rule is hereby suspended.