Bill Text: TX HB2239 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to providing automatic tax relief to certain parties affected by an emergency order, proclamation, or regulation.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-15 - Referred to Ways & Means [HB2239 Detail]
Download: Texas-2021-HB2239-Introduced.html
| By: Gates | H.B. No. 2239 | |
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| relating to providing automatic tax relief to certain parties | ||
| affected by an emergency order, proclamation, or regulation. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Chapter 418, Government Code, is amended by | ||
| adding Section 418.0035 to read as follows: | ||
| Sec. 418.0035. AUTOMATIC TAX RELIEF. (a) If any authority | ||
| issues an order, proclamation, or regulation under this chapter | ||
| that closes, prohibits individuals from patronizing, or reduces | ||
| operating hours or occupancy capacity of certain private | ||
| businesses, a business subject to the order, proclamation, or | ||
| regulation shall be entitled to automatic tax relief under | ||
| subsection (c) in proportion to the period subject to the order, | ||
| proclamation, or regulation. | ||
| (b) If any authority issues an order, proclamation, or | ||
| regulation under this chapter that prohibits landlords from | ||
| enforcing lease terms that are otherwise enforceable, the landlord | ||
| subject to the order, proclamation, or regulation shall be entitled | ||
| to automatic tax relief under subsection (c) in proportion to the | ||
| period subject to the order, proclamation, or regulation. | ||
| (c) The automatic tax relief to which the business is | ||
| entitled under this section is based upon the authority issuing the | ||
| order, proclamation, or regulation, as follows: | ||
| (1) If the governor, the party shall not be liable for | ||
| property taxes or any taxes imposed by the state on the business, | ||
| including franchise taxes under Subtitle F, Title 2, Tax Code; | ||
| (2) If a municipality, the party shall not be liable | ||
| for any taxes imposed by the municipality on the business, | ||
| including related property taxes; | ||
| (3) If a county, the party shall not be liable for any | ||
| taxes imposed by the county on the business, including related | ||
| property taxes; and | ||
| (4) If any other authority, the party shall not be | ||
| liable for any state or local taxes imposed on the business, | ||
| including all taxes described in this subsection. | ||
| SECTION 2. The changes in law made by this Act apply only to | ||
| a suit filed on or after the effective date of this Act. A suit | ||
| filed before that date is governed by the law in effect on the date | ||
| the suit was filed, and the former law is continued in effect for | ||
| that purpose. | ||
| SECTION 3. This Act takes effect September 1, 2021. | ||
