By Cain                                                S.B. No. 403
       74R2959 RJA-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the attorney tax and to state bar membership fees.
    1-4        SECTION 1.   Sections 81.054(d) and (e), Government Code, are
    1-5  amended to read as follows:
    1-6        (d)  Fees collected under this section <chapter> may be used
    1-7  only for administering the public purposes provided by this
    1-8  chapter.
    1-9        (e)  The state bar by rule may adopt a system under which
   1-10  membership fees imposed as provided by this section and Section
   1-11  81.0541 are due on various dates during the year.  For the year in
   1-12  which a due date is changed, the annual fee shall be prorated on a
   1-13  monthly basis so that the member pays only that portion of the fee
   1-14  that is allocable to the number of months remaining before the new
   1-15  expiration date.  An increase in fees imposed as provided by this
   1-16  section applies only to fees that are payable on or after the
   1-17  effective date of the increase.
   1-18        SECTION 2.  Subchapter C, Chapter 81, Government Code, is
   1-19  amended by adding Section 81.0541 to read as follows:
   1-20        Sec. 81.0541.  INCREASE IN MEMBERSHIP FEES.  (a)  Each
   1-21  membership fee imposed as provided by Section 81.054 is increased
   1-22  by $200.
   1-23        (b)  Of each fee increase collected, $50 shall be deposited
   1-24  to the credit of the foundation school fund and $150 shall be
    2-1  deposited to the credit of the general revenue fund.  This
    2-2  subsection applies to the disposition of each fee increase
    2-3  regardless of any other provision of law providing for a different
    2-4  disposition of funds.
    2-5        SECTION 3.  Subchapter E, Chapter 81, Government Code, is
    2-6  amended by adding Section 81.080 to read as follows:
    2-7        Sec. 81.080.  CONDITION OF CONTINUED MEMBERSHIP.  (a)
    2-8  Payment of the fee imposed by Section 81.0541 is a condition of
    2-9  continued membership in the state bar.
   2-10        (b)  The state bar shall automatically suspend from the
   2-11  practice of law a person who does not pay, within 90 days after the
   2-12  date it is due, the fee imposed by Section 81.0541.
   2-13        (c)  This section does not apply to an attorney who is not
   2-14  required to make an actual fee payment under Section 81.0541 in
   2-15  accordance with comptroller practice.
   2-16        SECTION 4.  Subchapter H, Chapter 191, Tax Code, is repealed.
   2-17        SECTION 5.  (a)  This Act takes effect September 1, 1995.
   2-18        (b)  The change in law made by this Act does not affect tax
   2-19  liability accruing before the effective date of this Act.  That
   2-20  liability continues in effect as if this Act had not been enacted,
   2-21  and the former law is continued in effect for the collection of
   2-22  taxes due and for civil and criminal enforcement of the liability
   2-23  for those taxes.
   2-24        SECTION 6.  The importance of this legislation and the
   2-25  crowded condition of the calendars in both houses create an
   2-26  emergency and an imperative public necessity that the
   2-27  constitutional rule requiring bills to be read on three several
    3-1  days in each house be suspended, and this rule is hereby suspended.