SRC-PNG S.B. 859 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 859
76R6975 CBH-DBy: Shapleigh
Finance
4/9/1999
As Filed


DIGEST 

Currently, the comptroller of public accounts (comptroller) is not required
to report the effect of certain tax exemptions on total income by income
class or by ethnic group.  The comptroller is also not required to report
the final effect or incidence of each tax on total income by income group
or by ethnic group.  This bill would require the comptroller to report the
effect of certain tax exemptions on total income by income class and by
ethnic group and the final effect of each tax on total income by income
group and by ethnic group. 

PURPOSE

As proposed, S.B. 859 requires the comptroller of public accounts to report
the effect of certain tax exemptions on total income by income class and by
ethnic group and the final effect of each tax on total income by income
group and by ethnic group. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 403.014(b), Government Code, to require the
comptroller of public account's report on the effect of certain tax
provisions to include, for provisions reducing revenue by more than one
percent of total revenue for a tax covered by this section, the effect of
each provision on the distribution of the tax burden by income class and
industry or business class and by ethnic group, and the effect of each
provision on total income by income class and by ethnic group.  Makes
conforming changes. 

SECTION 2. Amends Section 403.0141(c), Government Code, to require the
comptroller's analysis on tax incidence to evaluate the tax burden on
ethnic groups.  Requires the analysis to evaluate the effect of each tax on
total income by income group and by ethnic group.  Requires the analysis
to use the broadest measure of economic income for which reliable data is
available and include a statement of the incidence assumptions that were
used in making the analysis.   

SECTION 3. Effective date: September 1, 1999.

SECTION 4. Emergency clause.