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Amend CSHB 2233 by adding the following appropriately
numbered SECTION to the bill and renumbering subsequent SECTIONS of
the bill accordingly:
SECTION __. Subtitle B, Title 3, Government Code, is
amended by adding Chapter 320A to read as follows:
CHAPTER 320A. REVIEW OF STATE AND LOCAL TAXES
Sec. 320A.001. DEFINITION. In this chapter, "committee"
means the select committee on revenue.
Sec. 320A.002. SELECT COMMITTEE ON REVENUE. (a) The select
committee on revenue is composed of:
(1) three members of the senate, appointed by the
lieutenant governor;
(2) three members of the house of representatives,
appointed by the speaker of the house of representatives;
(3) eight public members, of which:
(A) four are appointed by the governor;
(B) two are appointed by the lieutenant governor;
and
(C) two are appointed by the speaker of the house
of representatives; and
(4) the comptroller.
(b) The speaker of the house of representatives shall select
one member of the committee appointed under Subsection (a)(2) to
serve as chair of the committee. The lieutenant governor shall
select one member of the committee appointed under Subsection
(a)(1) to serve as vice chair of the committee.
(c) The committee shall meet at the call of the chair.
(d) Members of the committee must be appointed not later
than September 1 of the first odd-numbered year of each decade.
Each member serves until the legislature convenes in regular
session in the second odd-numbered year of the decade for which the
member was appointed to serve.
Sec. 320A.003. PURPOSE; DUTIES. The committee shall meet
to conduct studies and draft proposed legislation regarding state
and local taxation. In conducting studies, the committee shall:
(1) evaluate the impact of state and local taxation
and the expenditures of the state and local tax revenue on economic
development in this state;
(2) examine the relationship between:
(A) taxes and other revenue sources and the
revenue needs of the state government and local governments, with
particular consideration given to projected demographic trends in
this state; and
(B) the tax burden imposed on taxpayers,
categorized by household income level or business sector, as
applicable, and the benefits those taxpayers receive from
government expenditures in this state;
(3) evaluate state and local taxes and develop
recommendations for retaining or repealing certain taxes or for
amending a provision related to the tax; and
(4) make recommendations for retaining, repealing, or
amending tax credits, exemptions, discounts, exclusions, special
valuations, special accounting treatments, special rates, and
special methods of reporting.
Sec. 320A.004. REPORT. The committee shall present to the
legislature and the governor a report on the studies conducted and
the recommendations developed by the committee under Section
320A.003. The report must include drafts of any proposed
legislation needed to carry out the committee's recommendations.
Sec. 320A.005. STAFF. (a) The committee may hire staff as
the committee determines necessary.
(b) On the request of the committee, the Legislative Budget
Board, the Texas Legislative Council, the office of the governor,
the comptroller, the senate, and the house of representatives shall
provide other staff necessary to carry out the duties of the
committee.
Sec. 320A.006. COOPERATION OF OTHER STATE ENTITIES. The
committee may request the assistance of any state agency,
department, or office if the committee needs assistance to
discharge the committee's duties. The agency, department, or
office shall provide the requested assistance.
Sec. 320A.007. EXPENSES. The operating expenses of the
committee shall be paid from available funds of the office of the
governor and the contingent expense funds of the senate and the
house of representatives, as agreed by those entities. The
committee members are entitled to reimbursement from those funds
for expenses incurred by the members in carrying out this chapter.