84R2821 TJB-D
 
  By: Dutton H.J.R. No. 107
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment requiring the periodic review
  of state and local tax preferences and the expiration of certain tax
  preferences if not reauthorized by law.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Article VIII, Texas Constitution, is amended by
  adding Section 27 to read as follows:
         Sec. 27.  (a)  The legislature by general law shall:
               (1)  require the periodic review of state and local tax
  preferences;
               (2)  define the term "tax preference" for the purposes
  of this section; and
               (3)  prescribe the methods, timing, and administrative
  procedures for implementing the requirements of this subsection.
         (b)  Unless reauthorized by law, a tax preference that first
  takes effect on or after September 1, 2016, or a tax preference that
  takes effect before September 1, 2016, that is reauthorized by law
  on or after that date, expires six years after the date the law
  enacting or reauthorizing the tax preference takes effect, except
  that the legislature may provide for an earlier expiration date.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies
  to the constitutional amendment proposed by the 84th Legislature,
  Regular Session, 2015, requiring the legislature to provide for a
  periodic review of state and local tax preferences and providing
  for the expiration of certain tax preferences six years after the
  effective dates of the laws enacting or reauthorizing the
  preferences, or at another time prescribed by the legislature,
  unless reauthorized by law.
         (b)  Section 27, Article VIII, of this constitution, as added
  by the amendment, takes effect January 1, 2016.
         (c)  This temporary provision expires January 2, 2016.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 3, 2015.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment requiring the
  legislature to provide for a periodic review of state and local tax
  preferences and providing for the expiration of certain tax
  preferences six years after the effective dates of the laws
  enacting or reauthorizing the preferences, or at another time
  prescribed by the legislature, unless reauthorized by law."