BILL ANALYSIS
Senate Research Center S.J.R. 10
AUTHOR'S/SPONSOR'S STATEMENT OF INTENT
S.J.R. 10 proposes a constitutional amendment to dedicate increases in revenue generated by reformed franchise taxes, motor vehicle sales and use taxes, and taxes on cigarettes and other tobacco products. S.J.R. 10 is contingent upon passage of filed legislation found in H.B. 3, 4, and 5.
If approved by the voters, S.J.R. 10 goes into effect on September 1, 2007, and applies only to revenues collected on or after that date.
RULEMAKING AUTHORITY
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 3, Article VII, Texas Constitution, by adding Subsection (f), to authorize increased revenues from the state franchise tax, state motor vehicle sales and use tax, and taxes imposed on the sale of cigarettes and other tobacco products, as specified by certain Acts of the 79th Legislature, 3rd Called Session, 2006, in any state fiscal year, to be used only for purposes related to public education as provided by the legislature.
SECTION 2. Adds the following temporary provision to the Texas Constitution:
TEMPORARY PROVISION. (a) Provides that this temporary provision applies to the constitutional amendment proposed by the 79th Legislature, 3rd Called Session, 2006, dedicating increases in certain state tax revenues attributable to certain Acts of the 79th Legislature, 3rd Called Session, 2006, to public education.
(b) Provides that the amendment to Section 3, Article VII, of this Constitution takes effect September 1, 2007, and applies only to state tax revenues that are collected on or after that date.
SECTION 3. Requires this proposed constitutional amendment to be submitted to the voters at an election to be held November 7, 2006. Requires the ballot to be printed to permit voting for or against the proposition. Set forth the specific language for the proposition. Makes application of this Act contingent upon passage of H.B. 3, 4, or 5 or similar legislation.