By Wohlgemuth H.J.R. No. 21 Line and page numbers may not match official copy. Bill not drafted by TLC or Senate E&E. 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 bill that 1-8 imposes a state tax, increases the rate of a state tax, extends the 1-9 application of a state tax to a new class of persons, property, 1-10 transactions, or other items not previously taxed, or changes a 1-11 state tax in a manner that increases the tax liability of all 1-12 persons, property, transactions, or other items subject to the tax 1-13 unless the bill is approved by an affirmative vote of at least 1-14 two-thirds of the members elected to each house. 1-15 (b) This section does not apply to the repeal or amendment 1-16 of an exemption or other exception expressly provided by statute on 1-17 September 1, 1999. 1-18 (c) For purposes of this section, the term "state tax" does 1-19 not include: 1-20 (1) a tax or other levy imposed by a political 1-21 subdivision of this state; 2-1 (2) a fine, penalty, or interest charge; 2-2 (3) a charge for a specific service, property, or 2-3 other item in an amount that reasonably relates to the value of the 2-4 service, property, or item; or 2-5 (4) a fee, including a filing fee, license or 2-6 registration fee, or application fee. 2-7 (d) This section applies to the enactment by bill of a 2-8 general law covered by Section 24(a) or (b) of this article. 2-9 SECTION 2. This proposed constitutional amendment shall be 2-10 submitted to the voters at an election to be held on November 2, 2-11 1999. The ballot shall be printed to permit voting for or against 2-12 the proposition: "The constitutional amendment to require a 2-13 two-thirds vote of each house of the legislature for a bill that 2-14 imposes, increases, or extends the application of a state tax."