By Kamel H.J.R. No. 19 75R210 JSA-D A JOINT RESOLUTION 1-1 proposing a constitutional amendment to require a two-thirds vote 1-2 of the membership of each house to enact certain tax bills. 1-3 BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Article VIII, Texas Constitution, is amended by 1-5 adding Section 25 to read as follows: 1-6 Sec. 25. (a) The legislature may not enact a bill that 1-7 imposes a state tax, increases the rate of a state tax, extends the 1-8 application of a state tax to a class of persons, property, 1-9 transactions, or other items not previously taxed, or changes a 1-10 state tax in a manner that increases the tax liability of all 1-11 persons, property, transactions, or other items subject to the tax 1-12 unless the bill is approved by an affirmative vote of at least 1-13 two-thirds of the members elected to each house. 1-14 (b) This section does not apply to the repeal or amendment 1-15 of an exemption or other exception or special provision governing 1-16 the application of a state tax to a class of persons, property, 1-17 transactions, or other items. 1-18 (c) For purposes of this section, the term "state tax" does 1-19 not include: 1-20 (1) a tax or other levy imposed by a political 1-21 subdivision of this state; 1-22 (2) a fine, penalty, or interest charge; 1-23 (3) a charge for a specific service, property, or 1-24 other item in an amount that reasonably relates to the value of the 2-1 service, property, or item; or 2-2 (4) a fee, including a filing fee, license or 2-3 registration fee, or application fee. 2-4 (d) This section applies to the enactment by bill of a 2-5 general law covered by Section 24(a) or (b) of this article. 2-6 SECTION 2. This proposed constitutional amendment shall be 2-7 submitted to the voters at an election to be held on November 4, 2-8 1997. The ballot shall be printed to permit voting for or against 2-9 the following proposition: "The constitutional amendment to 2-10 require a two-thirds vote of each house of the legislature for a 2-11 bill that imposes, increases, or extends the application of a state 2-12 tax."