Bill Text: TX SJR38 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Proposing a constitutional amendment requiring the periodic review of state and local tax preferences and providing an expiration date for certain tax preferences.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-03-04 - Referred to Finance [SJR38 Detail]
Download: Texas-2015-SJR38-Introduced.html
84R9028 TJB-D | ||
By: Ellis | S.J.R. No. 38 |
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proposing a constitutional amendment requiring the periodic review | ||
of state and local tax preferences and providing an expiration date | ||
for certain tax preferences. | ||
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Article VIII, Texas Constitution, is amended by | ||
adding Section 31 to read as follows: | ||
Sec. 31. (a) The legislature by general law shall: | ||
(1) require the periodic review of state and local tax | ||
preferences; | ||
(2) define the term "tax preference" for the purposes | ||
of this section; and | ||
(3) prescribe the methods, timing, and administrative | ||
procedures for implementing the requirements of this subsection. | ||
(b) A tax preference that takes effect on or after September | ||
1, 2016, expires six years after the date the tax preference takes | ||
effect, except that the legislature may provide for an earlier or | ||
later expiration date. | ||
SECTION 2. The following temporary provision is added to | ||
the Texas Constitution: | ||
TEMPORARY PROVISION. (a) This temporary provision applies | ||
to the constitutional amendment proposed by the 84th Legislature, | ||
Regular Session, 2015, requiring the legislature to provide for a | ||
periodic review of state and local tax preferences and providing | ||
for the expiration of certain tax preferences six years after their | ||
effective dates or at another time prescribed by the legislature. | ||
(b) Section 31, Article VIII, of this constitution, as added | ||
by the amendment, takes effect January 1, 2016. | ||
(c) This temporary provision expires January 2, 2016. | ||
SECTION 3. This proposed constitutional amendment shall be | ||
submitted to the voters at an election to be held November 3, 2015. | ||
The ballot shall be printed to permit voting for or against the | ||
proposition: "The constitutional amendment requiring the | ||
legislature to provide for a periodic review of state and local tax | ||
preferences and providing for the expiration of certain tax | ||
preferences six years after their effective dates or at another | ||
time prescribed by the legislature." |