HBA-EDN H.B. 255 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 255 By: Ellis, Dan Ways & Means 2/15/2001 Introduced BACKGROUND AND PURPOSE Current law does not provide for a hotel occupancy tax exemption for members of emergency service organizations. These members provide a necessary service in our state, and receive little or no compensation for it. As a result, travel fees associated with training or assistance outside the member's county of residence can cause financial strain. House Bill 255 would provide a hotel occupancy tax exemption for these members. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS House Bill 255 amends the Tax Code to exempt from the hotel occupancy tax a member of a volunteer fire department or other department, company, or association organized for the purpose of answering fire alarms, extinguishing fires or providing emergency medical services. The bill provides that this exemption only applies if the member is traveling outside the member's county of residence and the member is engaged in training relating to the member's duties with the department, company, or association, or assisting another department, company, or association with its work. EFFECTIVE DATE On passage, or if the Act does not receive the necessary vote, the Act takes effect September 1, 2001.