| TO: | Honorable Jim Keffer, Chair, House Committee on Ways & Means |
| FROM: | John S. O'Brien, Deputy Director, Legislative Budget Board |
| IN RE: | HJR18 by Chavez (Proposing a constitutional amendment prohibiting the taxation of the sale or use of certain food, drinks, medicine, and child-care services.), As Introduced |
The cost to the state for publication of the resolution is $66,497.
The resolution would add a new section to Article VIII of the Texas Constitution to prohibit the Legislature from enacting a general law that would impose a state tax on the sale or use of a food, drink, medicine, or child-care service that was not subject to taxation under Chapter 151 of the Tax Code on January 1, 2005.
The proposed amendment would add a temporary constitutional provision that would cause any law enacted during a session of the 79th Legislature that was prohibited by the proposed amendment to expire January 1, 2007.
The proposed constitutional amendment would be submitted to the voters at an election to be held November 8, 2005.
| Source Agencies: | 304 Comptroller of Public Accounts
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| LBB Staff: | JOB, SD, WP, SM
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