By Maxey H.B. No. 2719
75R7343 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to a study of the state tax structure and tax laws and the
1-3 repeal of certain tax laws.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. DEFINTION. In this Act, "committee" means the
1-6 Select Committee on Taxation.
1-7 SECTION 2. COMPOSITION OF COMMITTEE. The committee is
1-8 composed of:
1-9 (1) the chairs of:
1-10 (A) the Senate Committee on Finance;
1-11 (B) the Senate Committee on Education;
1-12 (C) the Senate Committee on Economic
1-13 Development;
1-14 (D) the Senate Committee on State Affairs;
1-15 (E) the House Committee on Ways and Means;
1-16 (F) the House Committee on Appropriations;
1-17 (G) the House Committee on Public Education; and
1-18 (H) the House Committee on State Affairs;
1-19 (2) the member of each committee listed in Subdivision
1-20 (1) of this section who has the highest legislative seniority and
1-21 is not a member of the same political party as the chair of that
1-22 committee;
1-23 (3) two members of the senate appointed by the
1-24 lieutenant governor who are not described by Subdivision (1) or (2)
2-1 of this section;
2-2 (4) two members of the house of representatives
2-3 appointed by the speaker of the house of representatives who are
2-4 not described by Subdivision (1) or (2) of this section; and
2-5 (5) two homeowners, two residential tenants, two small
2-6 business owners, and two other representatives of business
2-7 appointed jointly by the lieutenant governor and the speaker of the
2-8 house of representatives.
2-9 SECTION 3. COMMITTEE CO-CHAIRS. The lieutenant governor
2-10 shall designate one co-chair of the committee, and the speaker of
2-11 the house of representatives shall designate the other co-chair of
2-12 the committee.
2-13 SECTION 4. MEETINGS. The committee shall meet at the call
2-14 of the co-chairs of the committee.
2-15 SECTION 5. STAFF. The staff of the Legislative Budget Board
2-16 shall serve as the staff of the committee.
2-17 SECTION 6. COOPERATION BY OTHER STATE OFFICERS AND AGENCIES.
2-18 Each state officer and the head of each state agency, department,
2-19 or institution shall ensure that the committee has access to any
2-20 documentation or agency personnel the committee requests.
2-21 SECTION 7. REIMBURSEMENT FOR EXPENSES. (a) Each member of
2-22 the committee is entitled to reimbursement for actual and necessary
2-23 expenses incurred in performing the member's duties as provided by
2-24 the General Appropriations Act.
2-25 (b) A member of the committee who is a member of the
2-26 legislature is entitled to reimbursement from money appropriated to
2-27 the house in which the member serves.
3-1 (c) A public member is entitled to reimbursement from money
3-2 appropriated to the Texas Legislative Council.
3-3 SECTION 8. STUDY. (a) The committee shall conduct an
3-4 in-depth and comprehensive review of the state's tax structure and
3-5 taxation laws, including:
3-6 (1) what types of taxes are and should be imposed by
3-7 this state and what types of taxes are and should be imposed by
3-8 local governments of this state;
3-9 (2) the extent to which the state and local
3-10 governments rely on each type of tax;
3-11 (3) how the burden of state and local taxation is
3-12 allocated among taxpayers;
3-13 (4) the portion of the income that a member of each
3-14 income group pays in taxes; and
3-15 (5) the overall progressivity or regressivity of the
3-16 state's tax structure.
3-17 (b) In conducting the study, the committee shall consider
3-18 the tax structures of other states and the District of Columbia.
3-19 (c) The committee may coordinate its study with another
3-20 legislative study.
3-21 SECTION 9. REPORT. (a) Not earlier than November 15, 1998,
3-22 or later than December 1, 1998, the committee shall issue a report
3-23 stating its findings and recommending any necessary or desirable
3-24 statutory or constitutional amendments.
3-25 (b) The report must be approved by a majority of the
3-26 membership of the committee.
3-27 (c) A member of the committee who dissents from a finding or
4-1 recommendation of the committee may attach a separate statement to
4-2 the report.
4-3 SECTION 10. EXPIRATION. The committee is abolished on the
4-4 convening of the 76th Legislature, Regular Session.
4-5 SECTION 11. REPEALER. The Tax Code is repealed.
4-6 SECTION 12. EFFECTIVE DATE; TRANSITION. (a) Except as
4-7 provided by Subsection (b) of this section, this Act takes effect
4-8 immediately.
4-9 (b) Section 11 of this Act takes effect January 1, 2000, but
4-10 only if the constitutional amendment proposed by the 75th
4-11 Legislature, Regular Session, 1997, to prohibit the state or a
4-12 political subdivision of the state from imposing a tax is approved
4-13 by the voters. If that amendment is not approved by the voters,
4-14 that section of this Act has no effect.
4-15 (c) As soon as practicable on or after the effective date of
4-16 this Act, the lieutenant governor and speaker of the house of
4-17 representatives shall:
4-18 (1) make appointments to the committee as provided by
4-19 this Act; and
4-20 (2) designate the co-chairs of the committee.
4-21 SECTION 13. The importance of this legislation and the
4-22 crowded condition of the calendars in both houses create an
4-23 emergency and an imperative public necessity that the
4-24 constitutional rule requiring bills to be read on three several
4-25 days in each house be suspended, and this rule is hereby suspended,
4-26 and that this Act take effect and be in force according to its
4-27 terms, and it is so enacted.