Bill Text: TX SB196 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the Business Tax Advisory Committee.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2013-02-13 - Referred to s/c on Fiscal Matters by Chair [SB196 Detail]
Download: Texas-2013-SB196-Introduced.html
| By: Watson | S.B. No. 196 | |
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| relating to the Business Tax Advisory Committee. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter E, Chapter 171, Tax Code, is amended | ||
| by adding Section 171.214 to read as follows: | ||
| Sec. 171.214. BUSINESS TAX ADVISORY COMMITTEE. (a) The | ||
| Business Tax Advisory Committee is created. The committee is | ||
| composed of: | ||
| (1) two members of the house of representatives, | ||
| appointed by the speaker of the house of representatives; | ||
| (2) two members of the senate, appointed by the | ||
| lieutenant governor; | ||
| (3) the comptroller; and | ||
| (4) the following persons appointed by the | ||
| comptroller: | ||
| (A) at least five residents of this state who are | ||
| engaged in a private business, as either an employee or an owner, | ||
| that is subject to taxation under this chapter; | ||
| (B) at least two residents of this state with | ||
| expertise in state business taxation; | ||
| (C) at least one resident of this state who | ||
| represents social services organizations in this state; | ||
| (D) at least one resident of this state who is a | ||
| public school teacher; and | ||
| (E) at least one resident of this state who is a | ||
| public school district administrator or public school board member. | ||
| (b) The comptroller shall determine the number of residents | ||
| appointed under Subsection (a)(4). | ||
| (c) Not later than July 1 of each odd-numbered year, the | ||
| lieutenant governor and the speaker of the house of representatives | ||
| shall designate one member of the committee as chair and one member | ||
| as vice chair. The power to designate the chair and vice chair | ||
| alternates between the lieutenant governor and the speaker so that | ||
| in 2013 the lieutenant governor designates the chair and the | ||
| speaker designates the vice chair, in 2015 the speaker designates | ||
| the chair and the lieutenant governor designates the vice chair, | ||
| and so on. | ||
| (d) The committee shall conduct a biennial study of the | ||
| effects of the tax imposed under this chapter on businesses in this | ||
| state. The study must take into consideration: | ||
| (1) the relative share of the tax paid by industry and | ||
| by size of business; | ||
| (2) how the incidence of the tax compares with the | ||
| economic makeup of this state's business economy; | ||
| (3) how the tax compares in structure and in amounts | ||
| paid to the business taxes imposed by other states; | ||
| (4) the effect of the tax on the economic climate of | ||
| this state, including the effect on capital investment and job | ||
| creation; | ||
| (5) any factors that result in the tax not operating as | ||
| intended; and | ||
| (6) any other item presented by the comptroller or by a | ||
| majority of the committee. | ||
| (e) The comptroller by rule shall establish procedures for | ||
| the functions of the committee, including procedures requiring the | ||
| committee to issue a report on its findings to the speaker of the | ||
| house of representatives, the lieutenant governor, and the governor | ||
| not later than the date each regular session of the legislature | ||
| begins. | ||
| (f) The committee shall consider proposed changes to the tax | ||
| imposed under this chapter and shall include recommendations for | ||
| changes to the tax in the committee's report under Subsection (e). | ||
| (g) The committee shall meet at the call of the chair: | ||
| (1) at least once in each odd-numbered year after the | ||
| conclusion of the regular legislative session; and | ||
| (2) at least once in each even-numbered year. | ||
| (h) Section 2110.008, Government Code, does not apply to the | ||
| committee. | ||
| SECTION 2. Not later than the 60th day after the effective | ||
| date of this Act, the relevant appointing officers shall appoint | ||
| the members of the Business Tax Advisory Committee under Section | ||
| 171.214, Tax Code, as added by this Act. | ||
| SECTION 3. Not later than the 90th day after the effective | ||
| date of this Act, the lieutenant governor shall designate the chair | ||
| and the speaker of the house of representatives shall designate the | ||
| vice chair of the Business Tax Advisory Committee under Section | ||
| 171.214, Tax Code, as added by this Act. | ||
| SECTION 4. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2013. | ||
