Texas 2023 - 88th Regular

Texas Senate Bill SB612

Filed
1/26/23  
Out of Senate Committee
3/29/23  
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the municipal sales and use tax for street maintenance.

Impact

The impact of SB 612 on state laws entails a significant extension of the local governments' capabilities to fund street and infrastructure maintenance through tax collection. By increasing the potential duration for tax reauthorizations, municipalities can secure funding for longer periods, contributing to better planning and execution of maintenance projects. This is particularly crucial for urban areas struggling with aging infrastructure, as it allows for more consistent and predictable financial support for necessary repairs and improvements.

Summary

Senate Bill 612, introduced by Senators Johnson and Parker, is focused on amending the municipal sales and use tax regulations as they relate to street maintenance. The bill allows municipalities to extend the sales and use tax specifically for revenue generation aimed at maintaining and repairing municipal streets and related infrastructure, such as sidewalks and stormwater systems. Under the new regulations, municipalities can now hold elections to reauthorize the tax for periods of 8 or 10 years instead of the previous 4-year limit, given that certain voter approval criteria are met. This change aims to provide more stable funding for critical infrastructure maintenance and improvements.

Sentiment

The sentiment surrounding SB 612 appears to be generally positive among supporters, including local government officials and infrastructure advocates, who see the bill as a necessary step towards enhancing the quality of municipal infrastructure. They argue that the extended tax reauthorization period will lead to improved street conditions and increased safety for residents. However, there may be concerns from taxpayers regarding the potential for increased tax burdens, which could generate mixed feelings about the bill's implications on their personal finances. Overall, the discussion highlights a proactive approach to infrastructure funding amidst the challenges faced by many municipalities.

Contention

Notable points of contention regarding SB 612 revolve around the balance between maintaining sufficient infrastructure funding and ensuring that local governments do not overburden residents with taxes. While proponents argue for the necessity of infrastructure maintenance and the benefits of a stable revenue stream, critics may voice concerns about how effectively the funds are managed and utilized by local governments. Additionally, there are worries about potential disparities in how different municipalities might leverage this tax extension, leading to uneven infrastructure quality across the state.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 327. Municipal Sales And Use Tax For Street Maintenance
    • Section: 007
    • Section: 008
    • Section: 007
    • Section: 008
    • Section: New Section
    • Section: 007
    • Section: 008
    • Section: New Section

Companion Bills

TX HB640

Identical Relating to the municipal sales and use tax for street maintenance.

Similar Bills

TX HB3036

Relating to the municipal sales and use tax for street maintenance.

TX HB1538

Relating to the municipal sales and use tax for street maintenance.

TX SB402

Relating to the municipal sales and use tax for street maintenance.

TX HB640

Relating to the municipal sales and use tax for street maintenance.

TX HB884

Relating to the municipal sales and use tax for street maintenance.

TX HB2972

Relating to the municipal sales and use tax for street maintenance.

TX HB3644

Relating to the municipal sales and use tax for street maintenance.

TX HJR114

Proposing a constitutional amendment requiring the periodic review of state and local tax preferences and the expiration of certain tax preferences if not reauthorized by law.