Bill Text: TX HJR69 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Proposing a constitutional amendment concerning the limitation on the rate of growth of state appropriations and the use of unencumbered surplus state revenues to provide for a rebate of state franchise taxes and to reduce public school district property taxes.
Spectrum: Partisan Bill (Republican 9-0)
Status: (Introduced - Dead) 2013-02-18 - Referred to Appropriations [HJR69 Detail]
Download: Texas-2013-HJR69-Introduced.html
83R2096 JJT-F | ||
By: Sanford | H.J.R. No. 69 |
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proposing a constitutional amendment concerning the limitation on | ||
the rate of growth of state appropriations and the use of | ||
unencumbered surplus state revenues to provide for a rebate of | ||
state franchise taxes and to reduce public school district property | ||
taxes. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 22, Article VIII, Texas Constitution, is | ||
amended to read as follows: | ||
Sec. 22. (a) In no biennium shall the rate of growth of | ||
appropriations from all sources of revenue other than the federal | ||
government [ |
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exceed a rate equal to the sum of the estimated rates [ |
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increase or decrease, during the biennium preceding the biennium | ||
for which the appropriations are made, [ |
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(1) this [ |
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(2) inflation or deflation in this state in the prices | ||
of goods [ |
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(b) The rates described by Subsection (a) of this section | ||
shall be estimated in the manner provided by general law. If the | ||
sum of those estimated rates is a negative number, appropriations | ||
for the biennium from all sources of revenue other than the federal | ||
government must decrease by a rate at least equal to the additive | ||
inverse of the sum of those estimated rates. | ||
(c) In this section, the rate of change of appropriations | ||
from all sources of revenue other than the federal government is the | ||
percentage difference between: | ||
(1) the amount of money appropriated for the current | ||
biennium from those sources as estimated in the manner prescribed | ||
by law at or near the time the legislature convenes in regular | ||
session during the current biennium; and | ||
(2) the amount of money appropriated for the next | ||
biennium from those sources as finally estimated by the Comptroller | ||
of Public Accounts at the times the Acts making appropriations are | ||
considered by the comptroller under Article III, Section 49a, of | ||
this constitution. | ||
(d) The legislature shall provide by general law procedures | ||
to implement Subsections (a), (b), and (c) of this section | ||
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(e) [ |
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approved by a record vote of a majority of the members of each house | ||
finds that an emergency exists and identifies the nature of the | ||
emergency, the legislature may provide for appropriations in excess | ||
of the amount authorized by Subsection (a) of this section. The | ||
excess authorized under this subsection may not exceed the amount | ||
specified in the resolution. | ||
(f) [ |
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as provided in Article III, Section 49a, of this constitution. | ||
Nothing in this section shall be construed to alter, amend, or | ||
repeal Article III, Section 49a, of this constitution. | ||
SECTION 2. Section 49a, Article III, Texas Constitution, is | ||
amended by adding Subsections (c) and (d) to read as follows: | ||
(c) A bill containing an appropriation may not be considered | ||
as passed and may not be sent to the Governor for consideration | ||
until the Comptroller of Public Accounts endorses on the bill the | ||
Comptroller's certificate showing that the amount appropriated | ||
does not exceed the limitation on the rate of growth of | ||
appropriations imposed by Section 22, Article VIII, of this | ||
constitution. | ||
(d) When the Comptroller of Public Accounts finds that a | ||
bill containing an appropriation exceeds the limitation on the rate | ||
of growth of appropriations imposed by Section 22, Article VIII, of | ||
this constitution, the Comptroller shall endorse that finding on | ||
the bill, return the bill to the House in which it originated, and | ||
immediately notify the House of Representatives and the Senate of | ||
the finding. | ||
SECTION 3. Article III, Texas Constitution, is amended by | ||
adding Section 49-g-1 to read as follows: | ||
Sec. 49-g-1. (a) Not later than the 90th day of each state | ||
fiscal biennium, the comptroller of public accounts shall ascertain | ||
the amount of the unencumbered positive balance of general revenues | ||
on the last day of the preceding state fiscal biennium that remains | ||
after the transfer of revenues to the economic stabilization fund | ||
under Subsection (b), Section 49-g, of this article. For purposes | ||
of this subsection, general revenues are considered encumbered on | ||
the last day of a state fiscal biennium only to the extent that | ||
general revenues are subject to payment for particular identifiable | ||
and legally enforceable obligations of this state that were | ||
incurred on or before that day and intended to be paid out of | ||
appropriations for that state fiscal biennium. | ||
(b) The legislature by general law shall provide a procedure | ||
by which the comptroller of public accounts shall issue to payers of | ||
this state's franchise tax a rebate of franchise taxes paid during | ||
the preceding state fiscal biennium such that: | ||
(1) the total amount of rebates issued equals the | ||
lesser of: | ||
(A) one-half of the amount of the remaining | ||
unencumbered positive balance of general revenues ascertained | ||
under Subsection (a) of this section; or | ||
(B) the total amount of state franchise taxes | ||
collected during that preceding state fiscal biennium; and | ||
(2) each payer of the franchise tax during that | ||
preceding state fiscal biennium receives a share of the total | ||
amount of rebates issued that is directly proportionate to the | ||
share that the amount of that taxpayer's franchise taxes paid | ||
during that preceding state fiscal biennium bears to the total | ||
amount of franchise taxes collected during that preceding state | ||
fiscal biennium. | ||
(c) Not later than the 91st day of each state fiscal | ||
biennium, the comptroller of public accounts shall transfer to the | ||
property tax relief fund established by general law one-half of the | ||
amount of the unencumbered positive balance of general revenues | ||
ascertained under Subsection (a) of this section to be used for | ||
reducing public school district property taxes as provided by | ||
general law. | ||
SECTION 4. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 4, 2014. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment concerning the | ||
limitation on the rate of growth in appropriations and the use of | ||
unencumbered surplus state revenues to provide for a rebate of | ||
state franchise taxes and to reduce public school district property | ||
taxes." |