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A BILL TO BE ENTITLED
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AN ACT
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relating to a requirement that the Sunset Advisory Commission |
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conduct a study and make recommendations regarding certain tax |
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preferences that relate to ad valorem taxes and that are required or |
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authorized by the state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 325, Government Code, is amended by |
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adding Section 325.023 to read as follows: |
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Sec. 325.023. STUDY OF AD VALOREM TAX PREFERENCES. (a) The |
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commission shall study the abatements, exemptions, credits, |
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limitations on appraised value, special appraisal provisions, and |
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other tax preferences that relate to ad valorem taxes and that are |
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required or authorized by state statute or the state constitution. |
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(b) In the study, the commission must: |
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(1) determine the intended purpose of each preference |
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and evaluate whether the preference achieves that purpose; |
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(2) evaluate the effect of each preference on local |
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and state revenue; and |
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(3) evaluate the effect each preference has on: |
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(A) economic development; |
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(B) the number of high-wage jobs; |
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(C) industry retention; and |
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(D) the distribution of the tax burden by income |
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class and business or industry class in this state. |
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(c) The commission shall prepare a report of its findings |
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from the study. Not later than January 1, 2015, the commission |
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shall file the report with the lieutenant governor, the speaker of |
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the house of representatives, and the presiding officer of each |
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standing committee of the senate and house of representatives |
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having primary jurisdiction over matters affecting tax revenue. |
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The report must include: |
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(1) as to each tax preference examined, a |
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recommendation to: |
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(A) continue the preference; |
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(B) amend a provision relating to the preference; |
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or |
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(C) repeal the preference; and |
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(2) a complete explanation of each recommendation. |
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(d) If the report prepared by the commission under |
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Subsection (c) includes a recommendation that a tax preference be |
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repealed, the commission must also recommend whether the repeal |
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should be immediate or phased in over time. |
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(e) On the request of the commission, the comptroller shall |
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help the commission conduct the study. |
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(f) This section expires September 1, 2015. |
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SECTION 2. (a) The Sunset Advisory Commission shall pay the |
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costs incurred by the commission in conducting the study required |
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by Section 325.023, Government Code, as added by this Act, using |
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money appropriated to the commission that is available to be spent |
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for that purpose and shall reduce expenditures for other commission |
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activities to the extent necessary to pay the costs incurred by the |
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commission in conducting the study. |
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(b) The comptroller of public accounts shall pay the costs |
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associated with providing any help to the Sunset Advisory |
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Commission in conducting the study as provided by Section |
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325.023(e), Government Code, as added by this Act, using money |
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appropriated to the comptroller that is available to be spent for |
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that purpose and shall reduce expenditures for other comptroller |
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activities to the extent necessary to pay the costs associated with |
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providing any help to the commission in conducting the study. |
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SECTION 3. This Act takes effect September 1, 2013. |