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.
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