Bill Text: TX HJR13 | 2021 | 87th Legislature 2nd Special Session | Introduced
Bill Title: Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed on property owned by a person who makes a donation to the state for the purpose of border security and to provide for the reimbursement of political subdivisions for the revenue loss incurred as a result of the credit.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2021-08-09 - Filed [HJR13 Detail]
Download: Texas-2021-HJR13-Introduced.html
| 87S20200 CJC-D | ||
| By: Slaton | H.J.R. No. 13 | |
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| proposing a constitutional amendment to authorize the legislature | ||
| to provide for a credit against the ad valorem taxes imposed on | ||
| property owned by a person who makes a donation to the state for the | ||
| purpose of border security 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 person who makes a donation to the state for the purpose of | ||
| border security is entitled to a credit against the ad valorem taxes | ||
| imposed on property that the person owns in an amount equal to the | ||
| lesser of the amount of the donation or the amount of taxes imposed. | ||
| (b) The legislature by general law may prescribe | ||
| eligibility requirements for the tax credit authorized by this | ||
| section and may provide formulas for determining the manner in | ||
| which the credit is allocated among the political subdivisions that | ||
| impose a tax on the person's property. | ||
| (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 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 8, 2022. | ||
| 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 on property owned by a person who makes a donation to the | ||
| state for the purpose of border security and to provide for the | ||
| reimbursement of political subdivisions for the revenue loss | ||
| incurred as a result of the credit." | ||
