LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 77th Regular Session
April 2, 2001
TO: Honorable Ron Wilson, Chair, House Committee on Licensing
& Administrative Procedures
FROM: John Keel, Director, Legislative Budget Board
IN RE: HB784 by Isett (Relating to certain retired, disabled,
or inactive certified public accountants.), Committee
Report 1st House, Substituted
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* Estimated Two-year Net Impact to General Revenue Related Funds for *
* HB784, Committee Report 1st House, Substituted: negative impact *
* of $(2,068,270) through the biennium ending August 31, 2003. *
* *
* The bill would make no appropriation but could provide the legal *
* basis for an appropriation of funds to implement the provisions of *
* the bill. *
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General Revenue-Related Funds, Five-Year Impact:
****************************************************
* Fiscal Year Probable Net Positive/(Negative) *
* Impact to General Revenue Related *
* Funds *
* 2002 $(1,029,761) *
* 2003 (1,038,509) *
* 2004 (1,058,452) *
* 2005 (1,078,794) *
* 2006 (1,099,543) *
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All Funds, Five-Year Impact:
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*Fiscal Probable Probable Revenue Change in Number of *
* Year Savings/(Cost) from Gain/(Loss) from State Employees from *
* General Revenue Fund General Revenue Fund FY 2001 *
* 0001 0001 *
* 2002 $(52,161) $(977,600) 1.0 *
* 2003 (41,357) (997,152) 1.0 *
* 2004 (41,357) (1,017,095) 1.0 *
* 2005 (41,357) (1,037,437) 1.0 *
* 2006 (41,357) (1,058,186) 1.0 *
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Technology Impact
A total of $4,668 in design and implementation of revisions for the
automated processing system would be required.
Fiscal Analysis
The bill would amend Chapter 901 of the Occupations Code by amending
Section 901.409, Fee Reduction for Retired or Disabled Persons. The bill
would provide for an inactive status and require the Board of Public
Accountancy by rule to establish requirements for persons to qualify for
a reduced license fee. An inactive status would exempt the license
holder from the annual license fee of $30 and the $200 Professional Fee.
The bill would also require a fee not to exceed $50 for each year the
person is on inactive status
The bill would take effect September 1, 2001.
Methodology
The Board of Public Accountancy estimates there are approximately 4,888
licensees who would be eligible to claim inactive status and that this
number would increase 2 percent per year. The loss in General Revenue
per licensee would be $200 (the $200 Professional Fee plus the $30
license fee less a $30 administrative fee.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 457 Texas State Board of Public Accountancy
LBB Staff: JK, JO, RT