H.B. No. 1583
    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 most recent four
   1-12  calendar quarters do not exceed $5,000 <preceding calendar quarter
   1-13  or in the same calendar quarter of the preceding year do not exceed
   1-14  $1,000>; <or>
   1-15              (2)  performed by an individual 65 years of age or
   1-16  older whose total receipts from taxable services described by
   1-17  Section 151.0048(1) or (2) of this code in the most recent four
   1-18  calendar quarters do not exceed $5,000; or
   1-19              (3)  performed by an individual:
   1-20                    (A)  who is self-employed; and
   1-21                    (B)  whose total receipts from taxable services
   1-22  described by Section 151.0048(1) or (2) of this code in the most
   1-23  recent four calendar quarters do not exceed $5,000.
   1-24        SECTION 2.  (a)  This Act takes effect on the first day of
    2-1  the first calendar quarter beginning on or after the date that it
    2-2  may take effect under Section 39, Article III, Texas Constitution.
    2-3        (b)  The change in law made by this Act does not affect taxes
    2-4  imposed before the effective date of this Act, and the law in
    2-5  effect before the effective date of this Act is continued in effect
    2-6  for purposes of the liability for and collection of those taxes.
    2-7        SECTION 3.  The importance of this legislation and the
    2-8  crowded condition of the calendars in both houses create an
    2-9  emergency and an imperative public necessity that the
   2-10  constitutional rule requiring bills to be read on three several
   2-11  days in each house be suspended, and this rule is hereby suspended,
   2-12  and that this Act take effect and be in force according to its
   2-13  terms, and it is so enacted.