Bill Text: TX HJR128 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed by a political subdivision on the residence homestead of a married couple that may be increased based on the number of children of the couple and to provide for the reimbursement of political subdivisions for the revenue loss incurred as a result of the credit.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-03-13 - Referred to Ways & Means [HJR128 Detail]
Download: Texas-2023-HJR128-Introduced.html
| 88R2624 DRS-D | ||
| By: Slaton | H.J.R. No. 128 | |
|
|
||
| proposing a constitutional amendment to authorize the legislature | ||
| to provide for a credit against the ad valorem taxes imposed by a | ||
| political subdivision on the residence homestead of a married | ||
| couple that may be increased based on the number of children of the | ||
| couple and to provide for the reimbursement of political | ||
| subdivisions for the revenue loss incurred as a result of the | ||
| credit. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Article VIII, Texas Constitution, is amended by | ||
| adding Section 1-q to read as follows: | ||
| Sec. 1-q. (a) The legislature by general law may provide | ||
| that a married couple of which neither spouse has ever been divorced | ||
| is entitled to a credit against the ad valorem taxes imposed on the | ||
| married couple's residence homestead, the amount of which may be | ||
| increased based upon the number of children in common of the married | ||
| couple. The general law may provide that if a spouse of the | ||
| marriage dies, the surviving spouse may continue to receive the | ||
| credit for as long as the surviving spouse remains unmarried. | ||
| (b) The legislature by general law may define "married | ||
| couple" and "children" for purposes of the credit authorized by | ||
| this section, and may prescribe additional eligibility | ||
| requirements for the credit and formulas for computing the amount | ||
| of the credit. | ||
| (c) Notwithstanding any other provision of this | ||
| constitution, the legislature by general law may authorize the use | ||
| of state money to reimburse a political subdivision for the revenue | ||
| loss incurred by the political subdivision as a result of the tax | ||
| credit authorized by this section and shall provide a procedure for | ||
| distributing the money appropriated for that purpose. | ||
| SECTION 2. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 7, 2023. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The constitutional amendment to authorize the | ||
| legislature to provide for a credit against the ad valorem taxes | ||
| imposed by a political subdivision on the residence homestead of a | ||
| married couple that may be increased based on the number of children | ||
| of the couple and to provide for the reimbursement of political | ||
| subdivisions for the revenue loss incurred as a result of the | ||
| credit." | ||
