82R9227 JE-D
By: Davis of Dallas H.B. No. 2434
A BILL TO BE ENTITLED
AN ACT
relating to the repeal of certain ad valorem and state tax
exemptions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. (a) Except as otherwise provided by this
section, the following provisions of the Tax Code are repealed:
(1) Subchapter B, Chapter 11;
(2) Subchapter C, Chapter 11;
(3) Subchapter H, Chapter 151;
(4) Subchapter E, Chapter 152;
(5) Subchapter C, Chapter 156;
(6) Section 158.101;
(7) Section 160.024;
(8) Section 160.0245;
(9) Section 162.104;
(10) Section 162.204;
(11) Section 162.3021;
(12) Subchapter B, Chapter 171;
(13) Section 202.0545; and
(14) Section 202.056.
(b) The repeal of a tax exemption by Subsection (a) of this
section is not effective if the constitution of this state directly
provides the exemption. If the constitution of this state
authorizes but does not directly provide the exemption, the repeal
of the exemption by this Act is effective.
(c) The repeal of a tax exemption by Subsection (a) of this
section is not effective if this state is unable to tax the item or
service under the United States Constitution.
(d) The change in law made by this section to Chapter 171,
Tax Code, applies only to a report originally due on or after the
effective date of this section.
(e) This section does not affect taxes imposed before the
effective date of this section, and the law in effect before the
effective date of this section is continued in effect for purposes
of the liability for and collection of those taxes.
SECTION 2. This Act takes effect July 1, 2011, if this Act
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 effect on that
date, this Act takes effect October 1, 2011.