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.