LEGISLATIVE BUDGET BOARD
                          Austin, Texas

                           FISCAL NOTE
                       74th Regular Session

                          April 26, 1995



 TO:     Honorable Senator John T. Montford,    IN RE:  Senate BillNo. 1659
         Chair                                          By: Armbrister
         Committee on Finance
         Senate
         Austin, Texas







FROM: John Keel, Director

In response to your request for a Fiscal Note on Senate Bill No.
1659 (Relating to the fees required of certain persons who
practice public accountancy.) this office has determined the
following:

This bill would exempt public accountants who are employees of
federal or state government, and who only engage in the practice
of public accountancy in the scope of the accountant's employment
by the federal or state government, from the state's annual $200
professional fee.

The probable fiscal implication of implementing the provisions of
the bill during each of the first  five years following passage
is estimated as follows:



            Fiscal  Probable Revenue 
             Year    Loss from  the  
                    General Revenue  
                        Fund 001     
                                     
          1996               $284,000
                                     
          1997                284,000
          1998                284,000
                                     
          1999                284,000
                                     
                                     
                                     

        2000                   284,000



       Similar annual fiscal implications would continue as long as the
provisions of the bill are in effect.

No fiscal implication to units of local government is
anticipated.




Source:   Comptroller of Public Accounts, Board of Public 
Accountancy
          LBB Staff: JK, DF