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


Senate Research CenterC.S.S.B. 859
76R13850 CBH-DBy: Shapleigh
Finance
5/3/1999
Committee Report (Substituted - REVISED)


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 the
final effect of each tax on total income by income group. 

PURPOSE

As proposed, C.S.S.B. 859 requires the comptroller of public accounts to
report the effect of certain tax exemptions on total income by income class
and the final effect of each tax on total income by income 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 the effect of each provision on total
income by income class.  Makes conforming changes. 

SECTION 2. Amends Section 403.0141(c), Government Code, to require the
analysis to evaluate the effect of each tax on total income by income
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.

SUMMARY OF COMMITTEE CHANGES

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.  Deletes proposed provisions regarding the effect of each provision
on the distribution of the tax burden by ethnic group.  Makes conforming
changes. 

SECTION 2. 

Amends Section 403.0141(c), Government Code, to make conforming changes.