HBA-EDN H.J.R. 105 77(R) BILL ANALYSIS Office of House Bill AnalysisH.J.R. 105 By: Gallego Ways & Means 4/25/2001 Introduced BACKGROUND AND PURPOSE Volunteer firefighters and volunteer emergency medical technicians perform a necessary service in many counties across the state. These volunteers often risk their own safety to provide for the safety of others and yet receive no monetary compensation for their services. Allowing counties to provide incentives to these volunteers, such as a tax credit, may help to ensure the continuation of and demonstrate appreciation for these services. As proposed, House Joint Resolution 105 requires the submission to the voters of a constitutional amendment authorizing a county to provide an ad valorem tax credit for a volunteer firefighter or volunteer emergency medical technician. 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 Joint Resolution 105 amends the Texas Constitution to authorize the governing body of a county to provide for a volunteer firefighter or volunteer emergency medical technician to receive a credit against ad valorem taxes imposed by the county on real property of the firefighter or technician. The resolution authorizes the legislature to provide for the administration of these provisions and to provide additional qualifications and limitations for such an ad valorem tax credit. FOR ELECTION This proposed constitutional amendment shall be submitted to the voters at an election to be held November 6, 2001.