Relating to the nullification of unconstitutional federal laws that create or increase taxes and the enforceability of related federal tax liens or levies; providing for a filing fee and providing criminal penalties.
Impact
If enacted, HB 3785 would fundamentally alter how federal tax laws are enforced within the state. The bill would establish that federal laws considered unconstitutional, such as those creating or increasing taxes, would not be recognized in Texas. This would absolve Texans from tax liabilities arising from the PPACA, with the provision that while individuals can voluntarily pay those taxes, they will not be legally bound to do so. The legislation would also facilitate the registration of claims for non-liability regarding unlawful federal taxes, promoting citizen protections against perceived governmental overreach.
Summary
House Bill 3785 aims to nullify what it identifies as unconstitutional federal laws that impose or increase taxes on the citizens of Texas. It particularly emphasizes the implications of the Patient Protection and Affordable Care Act (PPACA), which the bill claims infringes on state's rights to regulate health care and imposes unauthorized tax liabilities upon citizens. The legislation argues that the federal government's actions contravene the Tenth Amendment of the Constitution, which reserves powers not delegated to the federal government back to the states and their people.
Contention
The proposals within the bill reflect significant political contention. Proponents argue it's a necessary measure to defend state sovereignty and individual rights against federally imposed tax legislation they view as illegal. Conversely, opponents might assert that the bill sets a dangerous precedent for rejecting federal law and undermines the rule of law, creating confusion regarding tax responsibilities. Moreover, this bill raises concerns about fiscal stability and enforcement of tax laws in Texas, particularly regarding compliance with federal taxes deemed lawful.
Notable_points
The bill also includes mechanisms for filing paperwork for citizens wishing to claim non-liability for unlawful federal taxes. With associated criminal penalties for federal tax authorities failing to comply with the stipulated procedures, the legislation creates a contentious legal framework meant to challenge federal enforcement mechanisms in Texas.
Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.
Relating to the creation of the Williamson County Development District No. 1; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to the creation of The Grand Prairie Management District; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to the creation of the Jones Avenue Municipal Management District; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to the creation of the Montgomery County Management District No. 2; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to the creation of the Jones Avenue Municipal Management District; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to the creation of the Jones Avenue Municipal Management District; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to the creation of the Presidio International Port Authority District; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to the creation of the Presidio International Port Authority District; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Directing The Director Of The Office Of State Planning Coordination, The Director Of The Office Of Management And Budget, The Secretary Of Finance, The Controller General, The Secretary Of Education, And The Secretary Of The Department Of Technology And Information To Develop Recommendations For The Statewide Uniform Reassessment Of Real Property And To Provide A Report Of The Recommendations To The Governor And The General Assembly.
An Act Establishing A State-wide Mill Rate For The Taxation Of Motor Vehicles And Amending The Definition Of Antique, Rare Or Special Interest Motor Vehicle.