Bill Text: TX HB46 | 2023 | 88th Legislature 2nd Special Session | Introduced

Texas House Bill 46 (Prior Session Legislation)

Introduced

Bill Title: Relating to the maximum amount of penalties that may be imposed for delinquent taxes and tax reports and the application of taxpayer payments to taxes, penalties, and interest.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-06-28 - Filed [HB46 Detail]

Download: Texas-2023-HB46-Introduced.html



	By: Muñoz, Jr.	H.B. No. 46



	A BILL TO BE ENTITLED
	AN ACT
	relating to the maximum amount of penalties that may be imposed for
	delinquent taxes and tax reports and the application of taxpayer
	payments to taxes, penalties, and interest.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subchapter B, Chapter 111, Tax Code, is amended
	by adding Section 111.0512 to read as follows:
	Sec. 111.0512. APPLICATION OF TAX PAYMENTS.
	Notwithstanding any other law, the comptroller shall apply a
	payment made by a taxpayer to the amount of tax due before applying
	any portion of the payment to a penalty or interest owed by the
	taxpayer unless the taxpayer provides written instructions for a
	different application of the payment.
	SECTION 2. Section 111.061, Tax Code, is amended by
	amending Subsection (a) and adding Subsection (a-1) to read as
	follows:
	(a) A [~~Except as otherwise provided, a~~] penalty of five
	percent of the tax due shall be imposed on a person who fails to pay
	a tax imposed or file a report required by Title 2 or 3 of this code
	when due, unless another law provides a lower penalty amount [~~and,~~
	~~if the person fails to file the report or pay the tax within 30 days~~
	~~after the day on which the tax or report is due, an additional five~~
	~~percent penalty shall be imposed~~].
	(a-1) Notwithstanding any other law, a penalty imposed on a
	person who fails to pay a tax imposed or file a report required by
	Title 2 or 3 of this code when due may not exceed the amounts
	provided by Subsection (a) and, if applicable, Subsection (b).
	SECTION 3. Section 111.0512, Tax Code, as added by this Act,
	applies only to a payment received on or after the effective date of
	this Act. A payment received before the effective date of this Act
	is governed by the law in effect on the date the payment was
	received, and the former law is continued in effect for that
	purpose.
	SECTION 4. Section 111.061, Tax Code, as amended by this
	Act, applies only to an amount of tax or a tax report that is
	originally due on or after the effective date of this Act. A
	penalty in connection with an amount of tax or a tax report that was
	originally due before the effective date of this Act is governed by
	the law in effect on the date the tax or tax report was originally
	due, and the former law is continued in effect for that purpose.
	SECTION 5. This Act takes effect September 1, 2023.