By Nixon                                              S.B. No. 1553
       74R3012 RJA-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to a requirement that an attorney pay the attorney tax as
    1-3  a condition of practicing law.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Subchapter H, Chapter 191, Tax Code, is amended
    1-6  by adding Section 191.1441 to read as follows:
    1-7        Sec. 191.1441.  CONDITION OF CONTINUED MEMBERSHIP.  (a)
    1-8  Payment of the tax imposed by this subchapter is a condition of
    1-9  continued membership in the state bar.
   1-10        (b)  The supreme court shall automatically suspend from the
   1-11  practice of law a person who does not pay, within 90 days after the
   1-12  date it is due, the tax imposed by this subchapter or a penalty
   1-13  relating to that tax.
   1-14        (c)  The comptroller and the supreme court shall cooperate in
   1-15  performing their respective duties under this section.
   1-16        (d)  This section does not apply to an attorney who is:
   1-17              (1)  exempt from payment of the tax under Section
   1-18  191.144; or
   1-19              (2)  not required to make an actual tax payment in
   1-20  accordance with comptroller practice.
   1-21        SECTION 2.  (a)  This Act takes effect September 1, 1995.
   1-22        (b)  The change in law made by this Act does not affect tax
   1-23  liability accruing before the effective date of this Act.  That
   1-24  liability continues in effect as if this Act had not been enacted,
    2-1  and the former law is continued in effect for the collection of
    2-2  taxes due and for civil and criminal enforcement of the liability
    2-3  for those taxes.
    2-4        SECTION 3.  The importance of this legislation and the
    2-5  crowded condition of the calendars in both houses create an
    2-6  emergency and an imperative public necessity that the
    2-7  constitutional rule requiring bills to be read on three several
    2-8  days in each house be suspended, and this rule is hereby suspended.