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A BILL TO BE ENTITLED
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AN ACT
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relating to a study of alternative methods of taxation to replace |
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revenue lost to political subdivisions if ad valorem taxes are |
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abolished. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. DEFINITION. In this Act, "commission" means the |
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Commission to Study Measures to Abolish Ad Valorem Taxes. |
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SECTION 2. COMPOSITION OF COMMISSION. The commission is |
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composed of nine members as follows: |
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(1) the comptroller of public accounts; |
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(2) three members of the senate appointed by the |
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lieutenant governor; |
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(3) three members of the house of representatives |
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appointed by the speaker of the house of representatives; and |
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(4) two public members appointed by the governor. |
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SECTION 3. PRESIDING OFFICER. The comptroller of public |
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accounts is the presiding officer of the commission. |
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SECTION 4. MEETINGS. The commission shall meet at the call |
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of the presiding officer of the commission. |
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SECTION 5. STAFF. The staff of the office of the |
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comptroller of public accounts shall serve as the staff of the |
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commission. |
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SECTION 6. COMPENSATION; REIMBURSEMENT FOR EXPENSES. A |
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commission member is not entitled to receive compensation for |
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service on the commission but is entitled to reimbursement for |
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actual and necessary expenses, including travel expenses, incurred |
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by the member in performing commission duties. |
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SECTION 7. STUDY. The commission shall conduct a study of |
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alternative methods of taxation to replace revenue lost to |
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political subdivisions if ad valorem taxes are abolished. |
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SECTION 8. REPORT. Not later than December 1, 2026, the |
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commission shall issue a report of the results of the study, |
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including any legislative recommendations, to the governor, the |
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lieutenant governor, the speaker of the house of representatives, |
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and the presiding officer of each legislative standing committee |
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with jurisdiction over taxation. |
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SECTION 9. ABOLITION AND EXPIRATION. The commission is |
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abolished and this Act expires September 1, 2027. |
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SECTION 10. EFFECTIVE DATE. This Act takes effect |
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immediately if it receives a vote of two-thirds of all the members |
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elected to each house, as provided by Section 39, Article III, Texas |
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Constitution. If this Act does not receive the vote necessary for |
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immediate effect, this Act takes effect September 1, 2025. |