LEGISLATIVE BUDGET BOARD
                              Austin, Texas
                                     
                    FISCAL NOTE, 77th Regular Session
  
                              March 21, 2001
  
  
          TO:  Honorable Dale B. Tillery, Chair, House Committee on
               Pensions & Investments
  
        FROM:  John Keel, Director, Legislative Budget Board
  
       IN RE:  HB3471  by Bailey (Relating to tax-exempt benefits for
               county employees.), As Introduced
  
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*  No fiscal implication to the State is anticipated.                    *
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Local Government Impact
  
The bill would authorize a county commissioners court, by order, to
establish for county employees a program to provide benefits that
qualify for a cafeteria plan or a bona fide compensation reduction
arrangement under the federal Internal Revenue Code of 1986. According
to the Texas Association of Counties, no significant fiscal implication
to units of local government is anticipated.
  
  
Source Agencies:   
LBB Staff:         JK, RB, DB