TO:	Honorable Rene Oliveira, Chair, House Committee on Ways & Means
FROM:	John S. O'Brien, Director, Legislative Budget Board
IN RE:	HB1735 by Burnam (Relating to the imposition of an income tax on income that exceeds $100,000 to provide property tax relief and fund public education; providing penalties.), As Introduced

The provisions of the bill that are the subject of this analysis would amend the Tax Code by creating the offense of attempt to evade or defeat tax and the offense of failure to pay.  Both offenses would be punishable as a felony of the third degree. 
 
A third degree felony is punishable by imprisonment in the institutional division for any term of not more than 10 years or less than 2 years, or, in addition to confinement, a fine not to exceed $10,000.

For this analysis it is assumed that the number of offenders convicted under this statute would not result in a significant impact on the programs and workload of state corrections agencies or on the demand for resources and services of those agencies.  It is expected individuals who would be affected under the provisions of this bill are currently being sentenced for other offenses.