Bill Text: TX HB4401 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to the repeal of certain state and local taxes, including occupation taxes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2021-03-29 - Referred to Ways & Means [HB4401 Detail]
Download: Texas-2021-HB4401-Introduced.html
By: Goldman | H.B. No. 4401 |
|
||
|
||
relating to the repeal of certain state and local taxes, including | ||
occupation taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
ARTICLE 1. REPEALED PROVISIONS | ||
SECTION 1.01. OCCUPATIONS CODE. (a) The following | ||
provisions of the Occupations Code are repealed: | ||
(1) Title 13, Subtitle D, Chapter 2153, Subchapter I; | ||
and | ||
(2) Section 2153.451. | ||
(b) The repeal of a provision by this section does not | ||
affect tax liability accruing before the effective date of this | ||
article. That liability continues in effect as if this article had | ||
not been enacted, and the former law is continued in effect for the | ||
collection of taxes due and for civil enforcement of the liability | ||
for those taxes. | ||
SECTION 1.02. EFFECTIVE DATE OF ARTICLE. This article | ||
takes effect September 30, 2021. |