By Culberson                                    H.J.R. No. 51

      75R1841 JBN-F                           

                                 A JOINT RESOLUTION

 1-1     proposing a constitutional amendment to require a two-thirds vote

 1-2     of the membership of each house of the legislature to enact certain

 1-3     tax bills.

 1-4           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Article VIII, Texas Constitution, is amended by

 1-6     adding Section 25 to read as follows:

 1-7           Sec. 25.  (a)  The legislature may not impose a state tax,

 1-8     increase the rate of a state tax, or extend the application of a

 1-9     state tax to a new class of persons, property, transactions, or

1-10     other items unless approved by an affirmative vote of at least

1-11     two-thirds of the membership of each house.

1-12           (b)  This section does not apply to the repeal or amendment

1-13     of an exemption or other exception expressly provided by statute on

1-14     September 1, 1997.

1-15           (c)  This section does not apply to the imposition, increase,

1-16     or extension of a fee if the revenue from the fee is required to be

1-17     used for purposes related to the activity for which the fee is

1-18     imposed.

1-19           SECTION 2.  This proposed constitutional amendment shall be

1-20     submitted to the voters at an election to be held November 4, 1997.

1-21     The ballot shall be printed to permit voting for or against the

1-22     proposition:  "The constitutional amendment to require a two-thirds

1-23     vote of each house of the legislature for the imposition, increase,

1-24     or extension of a state tax."