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."