Texas Senate Bill SB934

Texas 2011 - 82nd Regular

• Out of Senate Committee: 3/28/11
• Introduced: 2/24/11
• Voted on by Senate: 3/31/11
• Refer: 3/8/11
• Out of House Committee: 5/2/11
• Report Pass: 3/28/11
• Voted on by House: 5/4/11
• Engrossed: 3/31/11
• Governor Action: 5/17/11
• Refer: 4/11/11
• Report Pass: 4/28/11
• Enrolled: 5/4/11
• Passed: 5/17/11

Caption

Relating to the enforcement of tax laws; providing a criminal penalty.

Impact

The bill will fundamentally alter the landscape of tax compliance in Texas by explicitly detailing penalties for failure to produce required tax documentation and taxes collected but not remitted. Such measures are designed not only to facilitate better revenue collection but also to relieve the burden on honest taxpayers who comply with tax regulations. Critics may argue that the increased enforcement and criminalization may disproportionately affect small businesses, which could struggle to meet the strict documentation and payment requirements proposed.

Summary

SB934 is an act aimed at enhancing the enforcement of tax laws within the state. It introduces several amendments to the Tax Code and the Code of Criminal Procedure, specifically addressing criminal penalties associated with the failure to pay collected taxes. The bill delineates various classes of misdemeanors and felonies based on the amount of unpaid taxes, creating a structured penalty system that could lead to significant repercussions for tax offenses. This structure aims to act as a deterrent against tax evasion and fraud, which is a growing concern for state revenues.

Contention

One point of contention is centered around the nature of penalties and the potential for them to escalate quickly based on the amount of unpaid taxes. Supporters of SB934 assert that the bill is a necessary solution to combat tax fraud and protect the integrity of the state's revenue system. Conversely, opponents express concerns regarding the possibility of excessive penalties, suggesting that such a rigid framework may not account for legitimate business errors or economic difficulties. The discussions regarding the balance between enforcement and fairness in tax collection practices are likely to continue as the bill moves through the legislative process.