SRC-TJG S.J.R. 11 78 )         BILL ANALYSIS


Senate Research Center   S.J.R. 11
78R1229 RCJ-DBy: Janek
Finance
3/10/2003
As Filed


DIGEST AND PURPOSE 

Currently, state law requires a simple majority of votes in each chamber
of the legislature to pass a new tax, increase existing tax rates, or
extend the application of a tax.  As proposed, S.J.R. 11 provides for the
submission to the voters of a constitutional amendment requiring a
two-thirds vote in each chamber of the legislature for the imposition,
increase, or extension of a state tax.  The constitutional amendment
election will take place November 4, 2003.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Article VIII, Texas Constitution, by adding Section 25,
as follows: 

Sec. 25.  (a) Prohibits the legislature from imposing a state tax,
increasing the rate of a state tax, or extending the application of a
state tax to a new class of persons, property, transactions, or other
items unless approved by a vote of two-thirds of the membership of each
house. 

(b) Provides that this section does not apply to the repeal or amendment
of an exemption or other exception expressly provided by statute on
September 1, 2003. 

(c) Provides that this section does not apply to the imposition, increase,
or extension of a fee if the revenue from the fee is required to be used
for purposes related to the activity for which the fee is imposed. 

SECTION 2.  Requires this proposed constitutional amendment be submitted
to the voters at an election to be held November 4, 2003.  Requires the
ballot be printed to permit voting for or against this proposition.