83R3358 CJC-D
By: Perez H.B. No. 3522
A BILL TO BE ENTITLED
AN ACT
relating to reports issued by the comptroller on the effect of
certain tax provisions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 403.014(a), Government Code, is amended
to read as follows:
(a) Before each regular session of the legislature, the
comptroller shall report to the legislature and the governor on the
effect, if it is possible to assess, of exemptions, discounts,
exclusions, special valuations, special accounting treatments,
special rates, and special methods of reporting relating to:
(1) sales, excise, and use tax under Chapter 151, Tax
Code;
(2) franchise tax under Chapter 171, Tax Code;
(3) school district property taxes under Title 1, Tax
Code;
(4) motor vehicle tax under Section 152.090, Tax Code;
[and]
(5) any other state tax previously included in a
report under this section, if that tax still exists; and
(6) any other tax that generated [generating] more
than five percent of state tax revenue in the prior fiscal year or
that would have generated more than five percent of state tax
revenue in the prior fiscal year in the absence of all exemptions,
discounts, exclusions, special valuations, special accounting
treatments, special rates, and special methods of reporting
relating to the tax.
SECTION 2. Section 403.0141(a), Government Code, is amended
to read as follows:
(a) Before each regular session of the legislature, the
comptroller shall report to the legislature and the governor on the
overall incidence of the school district property tax, [and] any
state tax that generated [generating] more than 2.5 percent of
state tax revenue in the prior fiscal year, any state tax that would
have generated more than 2.5 percent of state tax revenue in the
prior fiscal year in the absence of all exemptions, discounts,
exclusions, special valuations, special accounting treatments,
special rates, and special methods of reporting relating to the
tax, and any other state tax previously included in a report under
this section, if that tax still exists. The analysis shall report
on the distribution of the tax burden for the taxes included in the
report.
SECTION 3. This Act takes effect September 1, 2013.