78R106 CBH-D

By:  West                                                       H.J.R. No. 17 



A JOINT RESOLUTION

proposing a constitutional amendment to require a two-thirds vote 
of the membership of the house of representatives to enact certain 
tax bills.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Article VIII, Texas Constitution, is amended by 
adding Section 25 to read as follows:
	Sec. 25.  (a)  An affirmative vote of two-thirds of the 
members elected to the house of representatives is required for 
passage by the legislature of a bill that:
		(1)  imposes a state tax;                                              
		(2)  increases the rate of a state tax;                                
		(3)  extends the application of a state tax to a new 
class of persons, property, transactions, or other items not 
previously taxed; or
		(4)  changes a state tax in a manner that increases the 
tax liability of all persons, property, transactions, or other 
items subject to the tax.
	(b)  This section applies to the enactment by bill of a 
general law covered by Section 24(a) or (b) of this article.
	(c)  This section does not apply to the repeal or amendment 
of an exemption or other exception expressly provided by statute on 
September 1, 2003.
	(d)  In this section, "state tax" does not include:                     
		(1)  a tax or other levy imposed by a political 
subdivision of this state;
		(2)  a fine, penalty, or interest charge;                              
		(3)  a charge for a specific service, property, or 
other item in an amount that reasonably relates to the value of the 
service, property, or item; or
		(4)  a fee, including a filing fee, license or 
registration fee, or application fee.
	SECTION 2.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 4, 2003.  
The ballot shall be printed to permit voting for or against the 
proposition: "The constitutional amendment to require a two-thirds 
vote of the house of representatives for a bill that imposes, 
increases, or extends the application of a state tax."