Bill Text: TX HB538 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the repeal of certain tax exemptions.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2013-02-13 - Referred to Ways & Means [HB538 Detail]
Download: Texas-2013-HB538-Introduced.html
| 83R2470 CJC-F | ||
| By: Davis of Dallas | H.B. No. 538 | |
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| relating to the repeal of certain tax exemptions. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Except as otherwise provided by this Act, the | ||
| following provisions of the Tax Code are repealed: | ||
| (1) Section 11.251; | ||
| (2) Section 11.252; | ||
| (3) Section 11.253; | ||
| (4) Section 11.27; | ||
| (5) Section 11.28; | ||
| (6) Section 11.31; | ||
| (7) Section 11.437; | ||
| (8) Section 151.308; | ||
| (9) Section 151.3162; | ||
| (10) Section 151.317, other than the provisions that | ||
| apply to electricity sold for residential use; | ||
| (11) Sections 151.318 and 151.3181; | ||
| (12) Section 151.319; | ||
| (13) Section 151.320; | ||
| (14) Section 151.322; | ||
| (15) Section 151.324; | ||
| (16) Section 151.328; | ||
| (17) Section 151.329; | ||
| (18) Section 151.3291; | ||
| (19) Section 151.331; | ||
| (20) Section 151.335; | ||
| (21) Section 151.336; | ||
| (22) Section 151.351; | ||
| (23) Section 152.089; | ||
| (24) Sections 162.104(a)(4), (5), (6), and (7), (b), | ||
| (c), (d), (e), and (f); | ||
| (25) Sections 162.204(a)(4), (5), (6), (7), (8), (9), | ||
| (10), (11), and (12), (b), (c), (d), (e), and (f); | ||
| (26) Section 171.052; | ||
| (27) Section 171.0525; | ||
| (28) Section 171.055; | ||
| (29) Section 171.056; | ||
| (30) Section 171.079; and | ||
| (31) Section 171.080. | ||
| SECTION 2. The repeal of a tax exemption by this Act is not | ||
| effective if the constitution of this state directly provides the | ||
| exemption. If the constitution of this state authorizes but does | ||
| not directly provide the exemption, the repeal of the exemption by | ||
| this Act is effective. | ||
| SECTION 3. The repeal of a tax exemption by this Act is not | ||
| effective if this state is unable to tax the item or service under | ||
| the United States Constitution. | ||
| SECTION 4. The change in law made by this Act to Chapter | ||
| 171, Tax Code, applies only to a report originally due on or after | ||
| the effective date of this Act. | ||
| SECTION 5. This Act does not affect taxes imposed before the | ||
| effective date of this Act, and the law in effect before the | ||
| effective date of this Act is continued in effect for purposes of | ||
| the liability for and collection of those taxes. | ||
| SECTION 6. This Act takes effect September 1, 2013. | ||
