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A BILL TO BE ENTITLED
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AN ACT
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relating to reports issued by the comptroller on the effect of |
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certain tax 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(a), Government Code, is amended |
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to read as follows: |
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(a) Before each regular session of the legislature, the |
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comptroller shall report to the legislature and the governor on the |
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effect, if it is possible to assess, of exemptions, discounts, |
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exclusions, special valuations, special accounting treatments, |
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special rates, and special methods of reporting relating to: |
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(1) sales, excise, and use tax under Chapter 151, Tax |
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Code; |
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(2) franchise tax under Chapter 171, Tax Code; |
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(3) school district property taxes under Title 1, Tax |
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Code; |
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(4) motor vehicle tax under Section 152.090, Tax Code; |
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[and] |
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(5) any other state tax previously included in a |
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report under this section, if that tax still exists; and |
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(6) any other tax that generated [generating] more |
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than five percent of state tax revenue in the prior fiscal year or |
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that would have generated more than five percent of state tax |
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revenue in the prior fiscal year in the absence of all exemptions, |
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discounts, exclusions, special valuations, special accounting |
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treatments, special rates, and special methods of reporting |
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relating to the tax. |
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SECTION 2. Section 403.0141(a), Government Code, is amended |
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to read as follows: |
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(a) Before each regular session of the legislature, the |
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comptroller shall report to the legislature and the governor on the |
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overall incidence of the school district property tax, [and] any |
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state tax that generated [generating] more than 2.5 percent of |
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state tax revenue in the prior fiscal year, any state tax that would |
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have generated more than 2.5 percent of state tax revenue in the |
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prior fiscal year in the absence of all exemptions, discounts, |
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exclusions, special valuations, special accounting treatments, |
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special rates, and special methods of reporting relating to the |
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tax, and any other state tax previously included in a report under |
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this section, if that tax still exists. The analysis shall report |
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on the distribution of the tax burden for the taxes included in the |
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report. |
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SECTION 3. This Act takes effect September 1, 2013. |