LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                            February 24, 1999
  
  
          TO:  Honorable Florence Shapiro, Chair, Senate Committee on
               State Affairs
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB138  by Sibley (Relating to government restrictions on
               the exercise of religion.), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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Local Government Impact
  
The cost to local government would depend on the number of cases filed
under this new proposed legislation which waives sovereign immunity
against governmental entities.  It is anticipated that this bill could
have significant fiscal implications to local governments.
  
  
Source Agencies:   
LBB Staff:         JK, SD, PE