Bill Text: TX SB506 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Relating to information required to be reported biennially to the legislature by state agencies that administer state taxes or fees.
Spectrum: Moderate Partisan Bill (Republican 13-2)
Status: (Engrossed - Dead) 2023-04-24 - Referred to State Affairs [SB506 Detail]
Download: Texas-2023-SB506-Engrossed.html
By: Perry, et al. | S.B. No. 506 |
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relating to information required to be reported biennially to the | ||
legislature by state agencies that administer state taxes or fees. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subtitle C, Title 10, Government Code, is | ||
amended by adding Chapter 2117 to read as follows: | ||
CHAPTER 2117. BIENNIAL REPORT ON ADMINISTRATION OF STATE TAXES AND | ||
FEES | ||
Sec. 2117.001. DEFINITION. In this chapter, "state agency" | ||
means any department, commission, board, office, or other agency in | ||
the executive branch of state government created by the | ||
constitution or a statute of this state that administers a state tax | ||
or fee. The term does not include a university system or an | ||
institution of higher education as defined by Section 61.003, | ||
Education Code. | ||
Sec. 2117.002. REPORT REQUIRED. On December 1 of each | ||
even-numbered year, each state agency shall submit to the | ||
lieutenant governor, the speaker of the house of representatives, | ||
and each other member of the legislature a report on the | ||
administration of state taxes and fees by the agency during the | ||
two-year period preceding the date the report is due. | ||
Sec. 2117.003. CONTENT OF REPORT. A state agency must | ||
include in the report required under Section 2117.002 the following | ||
information applicable to the administration of state taxes and | ||
fees by the agency during the period covered by the report: | ||
(1) audit activities listed by each type of tax | ||
administered by the agency, including total assessments, emerging | ||
audit issues, and common audit errors; | ||
(2) a list of each fee the agency is first required to | ||
administer as a result of legislation enacted during the preceding | ||
regular session of the legislature and the statutory authority for | ||
that fee; | ||
(3) a list of each fee the agency is required to | ||
administer the amount of which was increased and the purpose for and | ||
amount of the increase; | ||
(4) a list of each rule relating to a tax or fee | ||
adopted or amended by the agency as a result of legislation, a | ||
determination by a court, or a change in policy by the agency, | ||
including the statutory authority under which the rule was adopted | ||
or amended and an explanation of the administrative purpose or | ||
necessity that required adoption or amendment of the rule; | ||
(5) any requests for guidance from members of the | ||
public relating to a tax or fee listed by type of guidance | ||
requested; and | ||
(6) a list of matters contested by members of the | ||
public relating to a tax or fee organized by matter contested. | ||
Sec. 2117.004. ADDITIONAL ANALYSIS REQUIRED. In addition | ||
to the information required under Section 2117.003, a state agency | ||
must include in the report required under Section 2117.002 a | ||
detailed analysis of: | ||
(1) issues identified by the agency as materially | ||
affecting the agency's administration of state taxes and fees and | ||
as having a significant effect on members of the public; | ||
(2) the information required to be included in the | ||
report under Section 2117.003, including, if applicable, the | ||
emerging issues identified during audits described in the report | ||
that are the result of changes to traditional business practices | ||
and models or the advancement of technology; and | ||
(3) the financial implications to this state and | ||
members of the public of the information required to be included in | ||
the report under Section 2117.003. | ||
Sec. 2117.005. PROHIBITED INFORMATION. A report required | ||
under Section 2117.002 may not include personally identifying | ||
information or any information excepted from disclosure under | ||
Chapter 552. | ||
SECTION 2. This Act takes effect September 1, 2023. |