Bill Text: TX HJR106 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Proposing a constitutional amendment requiring the periodic review of state and local tax preferences and the expiration of certain tax preferences if not reauthorized by law.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2019-03-13 - Referred to Ways & Means [HJR106 Detail]
Download: Texas-2019-HJR106-Introduced.html
| 86R14978 JES-D | ||
| By: Dutton | H.J.R. No. 106 | |
|
|
||
| proposing a constitutional amendment requiring the periodic review | ||
| of state and local tax preferences and the expiration of certain tax | ||
| preferences if not reauthorized by law. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Article VIII, Texas Constitution, is amended by | ||
| adding Section 27 to read as follows: | ||
| Sec. 27. (a) The legislature by general law shall: | ||
| (1) require the periodic review of state and local tax | ||
| preferences; | ||
| (2) define the term "tax preference" for the purposes | ||
| of this section; and | ||
| (3) prescribe the methods, timing, and administrative | ||
| procedures for implementing the requirements of this subsection. | ||
| (b) Unless reauthorized by law, a tax preference that first | ||
| takes effect on or after September 1, 2020, or a tax preference that | ||
| takes effect before September 1, 2020, and that is reauthorized by | ||
| law on or after that date, expires six years after the date the law | ||
| enacting or reauthorizing the tax preference takes effect, except | ||
| that the legislature may provide for an earlier expiration date. | ||
| SECTION 2. The following temporary provision is added to | ||
| the Texas Constitution: | ||
| TEMPORARY PROVISION. (a) This temporary provision applies | ||
| to the constitutional amendment proposed by the 86th Legislature, | ||
| Regular Session, 2019, requiring the legislature to provide for a | ||
| periodic review of state and local tax preferences and providing | ||
| for the expiration of certain tax preferences six years after the | ||
| effective dates of the laws enacting or reauthorizing the | ||
| preferences, or at another time prescribed by the legislature, | ||
| unless reauthorized by law. | ||
| (b) Section 27, Article VIII, of this constitution, as added | ||
| by the amendment, takes effect January 1, 2020. | ||
| (c) This temporary provision expires January 2, 2020. | ||
| SECTION 3. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 5, 2019. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment requiring the | ||
| legislature to provide for a periodic review of state and local tax | ||
| preferences and providing for the expiration of certain tax | ||
| preferences after six years, or at another time prescribed by the | ||
| legislature, unless reauthorized by law." | ||
