76R13584 CBH-D                          
         By Culberson                                          H.J.R. No. 12
         Substitute the following for H.J.R. No. 12:
         By Counts                                         C.S.H.J.R. No. 12
                                 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 of the Texas Constitution is amended
 1-6     by adding Section 25 to read as follows:
 1-7           Sec. 25.  (a)  The legislature may not enact a law that
 1-8     provides for a net increase in state revenue through the imposition
 1-9     of a state tax, the increase of the rate of a state tax, or the
1-10     extension of the application of a state tax to a new class of
1-11     persons, property, transactions, or other items unless the law is
1-12     approved by a vote of two-thirds of the membership of each house.
1-13           (b)  This section does not apply to a law for which the
1-14     comptroller has determined that, at the time the legislature votes,
1-15     will result in a net loss in state revenue or in no net change in
1-16     state revenue.
1-17           (c)  This section does not apply to the repeal or amendment
1-18     of an exemption or other exception expressly provided by statute on
1-19     September 1, 1999.
1-20           (d)  This section does not apply to the imposition, increase,
1-21     or extension of a fee if the revenue from the fee is required to be
1-22     used for purposes directly related to the activity for which the
1-23     fee is imposed.
1-24           SECTION 2.  This proposed constitutional amendment shall be
 2-1     submitted to the voters at an election to be held November 2, 1999.
 2-2     The ballot shall be printed to permit voting for or against the
 2-3     proposition:  "The constitutional amendment to require a two-thirds
 2-4     vote of each house of the legislature to raise, create, or extend
 2-5     state taxes."