1-1 By: Rusling, et al. (Senate Sponsor - Turner) H.B. No. 1583
1-2 (In the Senate - Received from the House April 3, 1995;
1-3 April 4, 1995, read first time and referred to Committee on
1-4 Finance; May 9, 1995, reported favorably, as amended, by the
1-5 following vote: Yeas 9, Nays 0; May 9, 1995, sent to printer.)
1-6 COMMITTEE AMENDMENT NO. 1 By: Ellis, Turner
1-7 Amend the House Engrossment of H.B. 1583 as follows:
1-8 1) In SECTION 1 on page 1, lines 11 through 13, strike "preceding
1-9 calendar quarter or in the same calendar quarter of the preceding
1-10 year do not exceed $1,000" and insert in its place "most recent
1-11 four calendar quarters do not exceed $5,000".
1-12 2) In SECTION 1 on page 1, line 22, strike "$10,000" and insert in
1-13 its place "$5,000".
1-14 A BILL TO BE ENTITLED
1-15 AN ACT
1-16 relating to taxation of certain lawn services.
1-17 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-18 SECTION 1. Section 151.347, Tax Code, is amended to read as
1-19 follows:
1-20 Sec. 151.347. CERTAIN LAWN AND YARD SERVICE. There are
1-21 exempted from the taxes imposed by this chapter lawn mowing and
1-22 other yard maintenance:
1-23 (1) performed by an individual younger than 18 years
1-24 of age whose total receipts from taxable services described by
1-25 Section 151.0048(1) or (2) of this code in the preceding calendar
1-26 quarter or in the same calendar quarter of the preceding year do
1-27 not exceed $1,000; <or>
1-28 (2) performed by an individual 65 years of age or
1-29 older whose total receipts from taxable services described by
1-30 Section 151.0048(1) or (2) of this code in the most recent four
1-31 calendar quarters do not exceed $5,000; or
1-32 (3) performed by an individual:
1-33 (A) who is self-employed; and
1-34 (B) whose total receipts from taxable services
1-35 described by Section 151.0048(1) or (2) of this code in the most
1-36 recent four calendar quarters do not exceed $10,000.
1-37 SECTION 2. (a) This Act takes effect on the first day of
1-38 the first calendar quarter beginning on or after the date that it
1-39 may take effect under Section 39, Article III, Texas Constitution.
1-40 (b) The change in law made by this Act does not affect taxes
1-41 imposed before the effective date of this Act, and the law in
1-42 effect before the effective date of this Act is continued in effect
1-43 for purposes of the liability for and collection of those taxes.
1-44 SECTION 3. The importance of this legislation and the
1-45 crowded condition of the calendars in both houses create an
1-46 emergency and an imperative public necessity that the
1-47 constitutional rule requiring bills to be read on three several
1-48 days in each house be suspended, and this rule is hereby suspended,
1-49 and that this Act take effect and be in force according to its
1-50 terms, and it is so enacted.
1-51 * * * * *