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.