By Rusling, et al.                                    H.B. No. 1583
       74R5243 CBH-D
                                 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;
   1-20                    (B)  who does not have any employees; and
   1-21                    (C)  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.
   2-14                       COMMITTEE AMENDMENT NO. 1
   2-15        Amends HB 1583:
   2-16        - in line 19 of page 1 delete the ";" and substitute "and"
   2-17        - in line 20 of page 1 delete (3)(B)
   2-18        - in line 21 of page 1 delete "(C)" and substitute "(B)"
   2-19        - in line 23 of page 1 delete "$5,000" and substitute
   2-20  "10,000"
   2-21                                                                 Horn