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A JOINT RESOLUTION
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proposing a constitutional amendment providing honesty in state |
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taxation. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 2-a to read as follows: |
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Sec. 2-a. (a) A "regulatory tax" is a fee, levy, surcharge, |
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assessment, fine, penalty, or other charge of any kind imposed by |
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this state, regardless of the date the law imposing the charge was |
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enacted or whether the revenue from the charge is dedicated for a |
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primary purpose other than to raise revenue for general purposes, |
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including: |
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(1) a charge imposed for a specific benefit conferred |
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or privilege granted directly to the taxpayer that is not provided |
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to a person who did not pay the charge and that does not exceed the |
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reasonable cost to this state of conferring the benefit or granting |
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the privilege; |
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(2) a charge imposed for a specific state service or |
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product provided directly to the taxpayer that is not provided to a |
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person who did not pay the charge and that does not exceed the |
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reasonable cost to this state of providing the service or product; |
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(3) a charge imposed for the reasonable regulatory |
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cost to this state related to the issuance of a license or permit, |
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the performance of an investigation, inspection, or audit, or the |
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enforcement of a state law or order; |
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(4) a charge imposed for the purchase, rental, lease, |
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or other use of state property; and |
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(5) a fine, penalty, or other monetary charge imposed |
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by this state for or in connection with a violation of a state law or |
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order. |
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(b) The intent of this section is to protect the taxpayers |
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of this state from hidden tax increases by appropriately |
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identifying state-imposed charges as state taxes. |
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(c) After November 5, 2024, the legislature may not enact a |
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general law that imposes a state tax, including a regulatory tax, or |
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amends the provisions relating to a state tax, including a |
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regulatory tax, if the enacted or amended provisions relating to |
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the tax identify the tax as another type of charge such as a "fee," |
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"levy," "surcharge," "assessment," "fine," or "penalty." |
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(d) Not later than January 1, 2028, the legislature shall |
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revise every reference in state statute to a fee, levy, surcharge, |
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assessment, fine, penalty, or other charge of any kind imposed by |
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this state for a primary purpose other than to raise revenue for |
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general purposes to refer to the charge as a "regulatory tax." |
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Beginning January 1, 2028, a regulatory tax identified in statute |
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as another type of charge such as a "fee," "levy," "surcharge," |
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"assessment," "fine," or "penalty" is void and may not be |
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collected. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 5, 2024. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment providing honesty in |
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state taxation." |