By:  Bohac                                                        H.B. No. 2506



A BILL TO BE ENTITLED

AN ACT

relating to a license fee exemption for certain certified public 
accountants.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 901.410, Occupations Code, is amended to 
read as follows:
	Sec. 901.410.  FEE EXEMPTION FOR CERTAIN LICENSE HOLDERS.  
The fee increase imposed under Section 901.406 and the additional 
fee imposed under Section 901.407 do not apply to a license holder 
who is:
		(1)  an employee of the federal government restricted 
by virtue of that employment from engaging in the practice of public 
accountancy outside the scope of employment; [or]
		(2)  an employee of a state agency that has authorized 
the payment of the fee increase and additional fee for the license 
holder; or
		(3)  an employee of a county government restricted by 
virtue of that employment from engaging in the practice of public 
accountancy outside the scope of employment.
	SECTION 2.  The change in law made by this Act applies only 
to a fee that becomes due on or after the effective date of this Act.  
A fee due before the effective date of this Act is covered by the law 
in effect on the date the fee became due, and that law is continued 
in effect for that purpose.
	SECTION 3.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2005.