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."