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A BILL TO BE ENTITLED
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AN ACT
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relating to achievement benchmarks in fiscal notes and to |
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legislative review of those benchmarks. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 314, Government Code, is amended by |
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adding Section 314.006 to read as follows: |
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Sec. 314.006. PURPOSE STATEMENT AND BENCHMARKS; |
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LEGISLATIVE REVIEW. (a) In this section, "tax preference" means a |
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credit, discount, exclusion, exemption, refund, special valuation, |
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special accounting treatment, special rate, or special method of |
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reporting authorized by state law that relates to a state or local |
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tax imposed in this state. |
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(b) The Legislative Budget Board shall include in any fiscal |
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note attached to a bill that authorizes or requires the expenditure |
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or diversion of state funds or that authorizes or otherwise |
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provides for a tax preference: |
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(1) a statement of the purposes of the bill; and |
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(2) a set of reasonable benchmarks that provide a |
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mechanism for measuring whether and to what degree the bill's |
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purposes have been achieved. |
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(c) In preparing the statement and benchmarks under |
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Subsection (b), the board shall coordinate with the primary author |
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of the bill to determine the purposes of the bill and to set |
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reasonable benchmarks. The board shall begin coordinating with the |
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primary author of the bill immediately following the author's |
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request for a hearing on the bill. |
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(d) Before the first day of the third regular legislative |
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session after a bill subject to this section becomes law, the board |
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shall evaluate whether the benchmarks required under Subsection (b) |
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have been met and shall provide to the lieutenant governor, the |
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speaker of the house of representatives, the Senate Finance |
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Committee, and, as applicable, the House Ways and Means Committee |
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or the House Appropriations Committee a report on the board's |
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findings regarding each bill subject to review under this section. |
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(e) If the report submitted under Subsection (d) indicates |
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that the board finds a benchmark has not been met, the Senate |
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Finance Committee together with the House Appropriations |
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Committee, for a bill that authorizes or requires the expenditure |
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or diversion of state funds, or the House Ways and Means Committee, |
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for a bill that authorizes or otherwise provides for a tax |
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preference, shall review the statutes enacted or amended by the |
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bill to determine whether: |
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(1) additional expenditure or diversion of state funds |
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should be made to fund the purposes of the bill or, if applicable, |
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whether the authorization of or other provision for a tax |
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preference should be continued to further the purposes of the bill; |
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or |
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(2) the statutes enacted or amended by the bill should |
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be repealed or amended. |
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(f) Immediately after submitting the report under |
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Subsection (d), the board shall provide notice to the primary |
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author of a bill the benchmarks of which the board has determined |
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have not been met that the statutes enacted or amended by the bill |
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will be reviewed by the Senate Finance Committee and, as |
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applicable, the House Ways and Means Committee or the House |
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Appropriations Committee. |
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(g) The board shall implement this section from available |
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funds that may be used for that purpose. The board shall reduce |
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other programs to the extent necessary to implement this section |
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without receiving additional appropriations for this purpose. |
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SECTION 2. This Act applies only to bills filed on or after |
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September 1, 2013. |
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SECTION 3. This Act takes effect September 1, 2013. |