| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to achievement benchmarks in fiscal notes and to |
|
|
legislative review of those benchmarks. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Chapter 314, Government Code, is amended by |
|
|
adding Section 314.006 to read as follows: |
|
|
Sec. 314.006. PURPOSE STATEMENT AND BENCHMARKS; |
|
|
LEGISLATIVE REVIEW. (a) In this section, "tax preference" means a |
|
|
credit, discount, exclusion, exemption, refund, special valuation, |
|
|
special accounting treatment, special rate, or special method of |
|
|
reporting authorized by state law that relates to a state or local |
|
|
tax imposed in this state. |
|
|
(b) The Legislative Budget Board shall include in any fiscal |
|
|
note attached to a bill that authorizes or requires the expenditure |
|
|
or diversion of state funds or that authorizes or otherwise |
|
|
provides for a tax preference: |
|
|
(1) a statement of the purposes of the bill; and |
|
|
(2) a set of reasonable benchmarks that provide a |
|
|
mechanism for measuring whether and to what degree the bill's |
|
|
purposes have been achieved. |
|
|
(c) In preparing the statement and benchmarks under |
|
|
Subsection (b), the board shall coordinate with the primary author |
|
|
of the bill to determine the purposes of the bill and to set |
|
|
reasonable benchmarks. The board shall begin coordinating with the |
|
|
primary author of the bill immediately following the author's |
|
|
request for a hearing on the bill. |
|
|
(d) Before the first day of the third regular legislative |
|
|
session after a bill subject to this section becomes law, the board |
|
|
shall evaluate whether the benchmarks required under Subsection (b) |
|
|
have been met and shall provide to the lieutenant governor, the |
|
|
speaker of the house of representatives, the Senate Finance |
|
|
Committee, and, as applicable, the House Ways and Means Committee |
|
|
or the House Appropriations Committee a report on the board's |
|
|
findings regarding each bill subject to review under this section. |
|
|
(e) If the report submitted under Subsection (d) indicates |
|
|
that the board finds a benchmark has not been met, the Senate |
|
|
Finance Committee together with the House Appropriations |
|
|
Committee, for a bill that authorizes or requires the expenditure |
|
|
or diversion of state funds, or the House Ways and Means Committee, |
|
|
for a bill that authorizes or otherwise provides for a tax |
|
|
preference, shall review the statutes enacted or amended by the |
|
|
bill to determine whether: |
|
|
(1) additional expenditure or diversion of state funds |
|
|
should be made to fund the purposes of the bill or, if applicable, |
|
|
whether the authorization of or other provision for a tax |
|
|
preference should be continued to further the purposes of the bill; |
|
|
or |
|
|
(2) the statutes enacted or amended by the bill should |
|
|
be repealed or amended. |
|
|
(f) Immediately after submitting the report under |
|
|
Subsection (d), the board shall provide notice to the primary |
|
|
author of a bill the benchmarks of which the board has determined |
|
|
have not been met that the statutes enacted or amended by the bill |
|
|
will be reviewed by the Senate Finance Committee and, as |
|
|
applicable, the House Ways and Means Committee or the House |
|
|
Appropriations Committee. |
|
|
(g) The board shall implement this section from available |
|
|
funds that may be used for that purpose. The board shall reduce |
|
|
other programs to the extent necessary to implement this section |
|
|
without receiving additional appropriations for this purpose. |
|
|
SECTION 2. This Act applies only to bills filed on or after |
|
|
September 1, 2015. |
|
|
SECTION 3. This Act takes effect September 1, 2015. |