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A BILL TO BE ENTITLED
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AN ACT
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relating to the comptroller's report on the effect of certain tax |
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provisions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 403.014, Government Code, is amended by |
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adding Subsection (a-1) to read as follows: |
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(a-1) In preparing the report under Subsection (a), if |
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actual data is not available, the comptroller shall use available |
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statistical data to estimate the effect of an exemption, discount, |
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exclusion, special valuation, special accounting treatment, |
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special rate, or special method of reporting relating to a tax. If |
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the report states that the effect of a particular tax preference |
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cannot be determined, the comptroller must include in the report a |
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complete explanation of why the comptroller reached that |
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conclusion. |
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SECTION 2. This Act takes effect September 1, 2013. |