Texas House Bill HB2343

Texas 2013 - 83rd Regular

Caption

Relating to the waiver of penalties and interest on taxes unpaid due to an act or omission of an agent of a governmental entity.

Impact

The bill impacts the Texas Tax Code directly, modifying the conditions under which penalties and interest can be waived. By establishing provisions for waiving these financial burdens under specific circumstances, HB2343 aims to support taxpayers who may face undue hardship due to administrative errors or miscommunications with governmental agencies. The implications of this legislation could lead to a more equitable tax system, where taxpayers are not disproportionately penalized for situations beyond their control.

Summary

House Bill 2343 aims to address the waiver of penalties and interest on unpaid taxes that arise due to actions or omissions of agents acting on behalf of governmental entities. Specifically, the bill amends existing law to allow taxing units to waive these penalties should the taxpayer demonstrate that they were unable to pay their taxes before the delinquency due to a relevant failure by the governmental agent. This legislative change signals a shift toward providing relief for taxpayers who encounter issues not of their own making when attempting to meet tax obligations.

Sentiment

The sentiment surrounding HB2343 appears favorable among those who advocate for taxpayer rights and equitable treatment by governmental entities. Proponents argue that the bill represents a necessary reform to protect taxpayers who are not at fault for their delinquency. While there may be concerns raised by some fiscal conservatives about the potential for abuse, overall discussions indicate a majority support for measures that enhance taxpayer protections.

Contention

Notable points of contention include worries about the potential for lax enforcement of tax payment obligations, stemming from the new waiving provisions. Critics may argue that allowing waivers based on governmental error could incentivize negligence in tax administration. Moreover, ensuring that waivers are administered fairly and only in legitimate cases will likely be a significant concern for stakeholders as this bill moves forward.