Bill Text: TX HJR40 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Proposing a constitutional amendment providing honesty in state taxation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-02-28 - Referred to Ways & Means [HJR40 Detail]
Download: Texas-2023-HJR40-Introduced.html
88R2716 SRA-D | ||
By: Raymond | H.J.R. No. 40 |
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proposing a constitutional amendment providing honesty in state | ||
taxation. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Article VIII, Texas Constitution, is amended by | ||
adding Section 2-a to read as follows: | ||
Sec. 2-a. (a) A "regulatory tax" is a fee, levy, surcharge, | ||
assessment, fine, penalty, or other charge of any kind imposed by | ||
this state, regardless of the date the law imposing the charge was | ||
enacted or whether the revenue from the charge is dedicated for a | ||
primary purpose other than to raise revenue for general purposes, | ||
including: | ||
(1) a charge imposed for a specific benefit conferred | ||
or privilege granted directly to the taxpayer that is not provided | ||
to a person who did not pay the charge and that does not exceed the | ||
reasonable cost to this state of conferring the benefit or granting | ||
the privilege; | ||
(2) a charge imposed for a specific state service or | ||
product provided directly to the taxpayer that is not provided to a | ||
person who did not pay the charge and that does not exceed the | ||
reasonable cost to this state of providing the service or product; | ||
(3) a charge imposed for the reasonable regulatory | ||
cost to this state related to the issuance of a license or permit, | ||
the performance of an investigation, inspection, or audit, or the | ||
enforcement of a state law or order; | ||
(4) a charge imposed for the purchase, rental, lease, | ||
or other use of state property; and | ||
(5) a fine, penalty, or other monetary charge imposed | ||
by this state for or in connection with a violation of a state law or | ||
order. | ||
(b) The intent of this section is to protect the taxpayers | ||
of this state from hidden tax increases by appropriately | ||
identifying state-imposed charges as state taxes. | ||
(c) After November 7, 2023, the legislature may not enact a | ||
general law that imposes a state tax, including a regulatory tax, or | ||
amends the provisions relating to a state tax, including a | ||
regulatory tax, if the enacted or amended provisions relating to | ||
the tax identify the tax as another type of charge such as a "fee," | ||
"levy," "surcharge," "assessment," "fine," or "penalty." | ||
(d) Not later than January 1, 2026, the legislature shall | ||
revise every reference in state statute to a fee, levy, surcharge, | ||
assessment, fine, penalty, or other charge of any kind imposed by | ||
this state for a primary purpose other than to raise revenue for | ||
general purposes to refer to the charge as a "regulatory tax." | ||
Beginning January 1, 2026, a regulatory tax identified in statute | ||
as another type of charge such as a "fee," "levy," "surcharge," | ||
"assessment," "fine," or "penalty" is void and may not be | ||
collected. | ||
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 providing honesty in | ||
state taxation." |