HBA-TYH H.J.R. 12 76(R) BILL ANALYSIS Office of House Bill AnalysisH.J.R. 12 By: Culberson State Affairs 2/23/1999 Introduced BACKGROUND AND PURPOSE Currently, state law requires a simple majority of votes in each chamber of the legislature to pass a new tax, increase existing tax rates, or extend the application of a tax. As proposed, H.J.R. 12 requires the submission to the voters of a constitutional amendment requiring a two-thirds vote of each chamber of the legislature for the imposition, increase, or extension of a state tax. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Article VIII of the Texas Constitution by adding Section 25, as follows: Sec. 25. (a) Prohibits the legislature from imposing a state tax, increasing the rate of a state tax, or extending the application of a state tax to a new class of persons, property, transactions, or other items unless approved by a vote of two-thirds of the membership of each house. (b) Provides that this section does not apply to the repeal or amendment of an exemption or other exception expressly provided by statute on September 1, 1999. (c) Provides that this section does not apply to the imposition, increase, or extension of a fee if the revenue from the fee is required to be used for purposes related to the activity for which the fee is imposed. SECTION 2. Requires this proposed constitutional amendment be submitted to the voters at an election to be held November 2, 1999. Sets forth the required language for the ballot.