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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the attorney occupation tax for |
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attorneys exclusively offering pro bono legal services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 191.144, Tax Code, is amended to read as |
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follows: |
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Sec. 191.144. EXEMPTIONS. The tax imposed by this |
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subchapter does not apply to: |
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(1) an attorney who is 70 years of age or older; [or] |
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(2) an attorney who has assumed inactive status under |
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rules governing the licensing of attorneys in this state; or |
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(3) an attorney who provides only pro bono legal |
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services for which the attorney does not receive compensation. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2015. |