Texas Senate Bill SB1927

Texas 2011 - 82nd Regular

• Out of Senate Committee: 5/17/11
• Voted on by Senate: 5/19/11
• Out of House Committee: 5/20/11
• Voted on by House: 5/23/11
• Refer: 5/20/11
• Governor Action: 6/17/11
• Report Pass: 5/20/11
• Introduced: 5/20/11
• Enrolled: 5/23/11
• Passed: 6/17/11

Caption

Relating to the authority of certain volunteer firefighter and emergency services organizations to hold tax-free sales or auctions.

Impact

The passage of SB1927 modifies Section 151.310 of the Texas Tax Code to include these provisions for tax exemptions during specified sales. By granting volunteer organizations the ability to conduct tax-free events, the bill not only alters the revenue collection dynamics but also encourages community participation and support for emergency services. These organizations often rely on fundraising to cover operational costs, and the tax exemptions will likely enhance their financial sustainability.

Summary

SB1927 aims to expand the authority of certain volunteer firefighter and emergency services organizations in Texas by allowing them to conduct tax-free sales or auctions. Specifically, the bill permits these organizations to hold up to ten tax-free events per calendar year, with each event lasting no more than 72 hours. This legislative change is intended to provide these organizations with greater resources through fundraising activities, ultimately supporting their operational capabilities and community services.

Contention

Debate surrounding SB1927 may focus on potential implications for local tax revenues and the fairness of tax exemptions extended to volunteer organizations. Critics may argue that while the intention is to support emergency services, it could inadvertently reduce the overall tax base, affecting public services that rely on tax revenue. Proponents, on the other hand, may emphasize the critical role that volunteer emergency organizations play in local communities and how enabling them to raise funds more efficiently is beneficial to public safety and welfare.