LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 76th Regular Session
  
                              April 28, 1999
  
  
          TO:  Honorable Bill Ratliff, Chair, Senate Committee on Finance
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  SB859 by Shapleigh (relating to the comptroller's reports
               on the effect of certain tax provisions and on tax
               incidence), Committee Report 1st House, Substituted
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would amend Chapter 403.0141(c) of the Government Code to expand
the data reported by the Legislative Budget Board relating to tax
incidence effects.

The bill would require the tax incidence report to include an evaluation
of each tax's impact on total income by income class.


Technology Impact

To meet the requirements of this bill, the Legislative Budget Board would
have to acquire a basic Regional Economic Model (REMI) at an approximate
cost of $80,000 and add one senior level economist.  These additional
requirements would result in the re-allocation agency resources.
  
Local Government Impact
  
No fiscal implication to units of local government is anticipated.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, BB, BR