Texas 2015 - 84th Regular

Texas House Bill HJR52

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Sent toSOS
 
Proposed Const. Amend.
 

Caption

Proposing a constitutional amendment providing honesty in state taxation.

Impact

If passed, this proposal would amend Article VIII of the Texas Constitution, specifically by adding Section 2-a, which introduces a clear definition of regulatory taxes and how they should be levied. This change would not only protect taxpayers from hidden tax increases but also inform them about the true nature of state charges. Legislative measures aiming to impose taxes for non-general revenue purposes would need to adapt to this new framework, possibly influencing future state budget allocations and revenue generation strategies.

Summary

HJR52 is a joint resolution proposing an amendment to the Texas Constitution aimed at enhancing transparency in state taxation by clearly defining what constitutes a 'regulatory tax.' The bill seeks to protect taxpayers from indirect tax increases masquerading as fees, levies, or other municipal charges that primarily serve purposes beyond general revenue collection. By mandating that such state-imposed charges be explicitly labeled as regulatory taxes, the amendment intends to provide clearer guidelines on how these charges are categorized and collected.

Contention

Debate around HJR52 may hinge on perceptions of government transparency and accountability. Advocates argue that the amendment will enhance the accountability of state taxation practices and prevent the abuse of terminology to obscure tax increases from taxpayers. Conversely, some critics may argue that the definition of regulatory taxes is overly broad or restrictive, potentially limiting the flexibility of state agencies to levy necessary fees for services provided. The resolution also raises questions about how existing state statutes would be adjusted to comply with the new definitions, which could create logistical challenges for state governance.

Companion Bills

No companion bills found.

Previously Filed As

TX HJR40

Proposing a constitutional amendment providing honesty in state taxation.

TX HJR9

Proposing a constitutional amendment providing honesty in state taxation.

TX HJR6

Proposing a constitutional amendment providing honesty in state taxation.

TX HB563

Relating to honesty in state taxation.

TX HB152

Relating to honesty in state taxation.

TX HB91

Relating to honesty in state taxation.

TX HJR29

Proposing a constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes.

TX HJR129

Proposing a constitutional amendment exempting tangible personal property from ad valorem taxation.

TX SJR78

Proposing a constitutional amendment exempting tangible personal property from ad valorem taxation.

TX HJR33

Proposing a constitutional amendment providing for an annual state budget and annual legislative sessions for budget purposes.

Similar Bills

No similar bills found.