LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 82ND LEGISLATIVE REGULAR SESSION

May 2, 2011

TO:	Honorable Harvey Hilderbran, Chair, House Committee on Ways & Means
FROM:	John S O'Brien, Director, Legislative Budget Board
IN RE:	HJR145 by Raymond (Proposing a constitutional amendment providing honesty in state taxation.), As Introduced

No significant fiscal implication to the State is anticipated, other than the cost of publication.

The cost to the state for publication of the resolution is $105,495.

The resolution would propose adding Section (2-a) to Article VIII of the Texas Constitution.  Section (2-a) would define a "regulatory tax" and prohibit the Legislature from imposing or changing a state tax, including a state regulatory tax, if the tax is identified as another type of charge.

The proposed constitutional amendment shall be submitted to the voters at an election to be held November 8, 2011.

Local Government Impact

No significant fiscal implication to units of local government is anticipated.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

JOB, KK, SD