LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              April 10, 2001
  
  
          TO:  Honorable Rene Oliveira, Chair, House Committee on Ways &
               Means
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3438  by Gallego (Relating to the authority of a county
               to grant volunteer firefighters and volunteer emergency
               medical technicians a tax credit against county ad
               valorem taxes imposed on the real property of those
               persons.), As Introduced
  
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*  No significant fiscal implication to the State is anticipated.        *
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The bill would add Section 31.038 to Chapter 31 of the Tax Code to allow
a county with a land area equal to or greater than 1,280 square miles to
grant property tax credits to volunteer firefighters and volunteer
emergency medical technicians.  The amount of tax credit could not exceed
the amount of property tax imposed by the county on the person's real
property in the tax year.

The exemption provided for in this bill would be limited to counties
only.
  
Local Government Impact
  
Passage of this bill could result in a loss of property tax revenue to
some counties.  The amount of any revenue loss would depend on the
number of counties choosing to grant property tax credits and the amount
of those credits.  Thirty-three counties could potentially be affected.
  
  
Source Agencies:   304   Comptroller of Public Accounts
LBB Staff:         JK, SD, BR