By Rusling, et al. H.B. No. 1583
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to taxation of certain lawn services.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.347, Tax Code, is amended to read as
1-5 follows:
1-6 Sec. 151.347. CERTAIN LAWN AND YARD SERVICE. There are
1-7 exempted from the taxes imposed by this chapter lawn mowing and
1-8 other yard maintenance:
1-9 (1) performed by an individual younger than 18 years
1-10 of age whose total receipts from taxable services described by
1-11 Section 151.0048(1) or (2) of this code in the preceding calendar
1-12 quarter or in the same calendar quarter of the preceding year do
1-13 not exceed $1,000; <or>
1-14 (2) performed by an individual 65 years of age or
1-15 older whose total receipts from taxable services described by
1-16 Section 151.0048(1) or (2) of this code in the most recent four
1-17 calendar quarters do not exceed $5,000; or
1-18 (3) performed by an individual:
1-19 (A) who is self-employed; and
1-20 (B) whose total receipts from taxable services
1-21 described by Section 151.0048(1) or (2) of this code in the most
1-22 recent four calendar quarters do not exceed $10,000.
1-23 SECTION 2. (a) This Act takes effect on the first day of
1-24 the first calendar quarter beginning on or after the date that it
2-1 may take effect under Section 39, Article III, Texas Constitution.
2-2 (b) The change in law made by this Act does not affect taxes
2-3 imposed before the effective date of this Act, and the law in
2-4 effect before the effective date of this Act is continued in effect
2-5 for purposes of the liability for and collection of those taxes.
2-6 SECTION 3. The importance of this legislation and the
2-7 crowded condition of the calendars in both houses create an
2-8 emergency and an imperative public necessity that the
2-9 constitutional rule requiring bills to be read on three several
2-10 days in each house be suspended, and this rule is hereby suspended,
2-11 and that this Act take effect and be in force according to its
2-12 terms, and it is so enacted.