Texas 2013 - 83rd Regular

Texas House Bill HB3785 Compare Versions

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1	1	By: Perry, Toth, Sanford, Laubenberg H.B. No. 3785
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the nullification of unconstitutional federal laws that
7	7	create or increase taxes and the enforceability of related federal
8	8	tax liens or levies; providing for a filing fee and providing
9	9	criminal penalties.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. The legislature finds that:
12	12	(1) The people of the several states comprising the
13	13	United States of America created the federal government to be their
14	14	agent for certain enumerated purposes and nothing more.
15	15	(2) The Tenth Amendment to the United States
16	16	Constitution defines the total scope of federal power as being that
17	17	which has been delegated by the people of the several states to the
18	18	federal government, and all powers not delegated to the federal
19	19	government in the United States Constitution are reserved to the
20	20	states, respectively, or to the people themselves.
21	21	(3) The assumption of power that the federal
22	22	government has made by enacting the "Patient Protection and
23	23	Affordable Care Act" (PPACA) interferes with the right of the
24	24	people of the State of Texas to regulate health care as they see
25	25	fit.
26	26	(4) The decision of the United States Supreme Court to
27	27	uphold the individual mandate in the PPACA as a tax is invalid
28	28	because:
29	29	(A) the legislative intent was to enforce it as a
30	30	penalty; the court chose to legislate from the bench by classifying
31	31	it as a tax; this is a clear overreach of judicial power, as all
32	32	legislative powers are vested in the United States Congress;
33	33	(B) after classifying the individual mandate as a
34	34	tax, the court failed to recognize it as a direct tax; just as a tax
35	35	on land based solely on its rental income is the same as a direct tax
36	36	on the land itself, a tax on individuals based solely on their
37	37	decision not to buy health insurance is a direct tax on individuals;
38	38	to get around this, Chief Justice Roberts ruled that the individual
39	39	mandate is indirect because not everyone will have to pay it;
40	40	however, the percentage of people ultimately subject to a tax does
41	41	not determine into which category it falls; less than two percent of
42	42	Americans were subject to the original income tax, yet the court
43	43	still viewed it as a direct tax; and
44	44	(C) the PPACA was improperly passed by Congress;
45	45	according to Section 7, Article I, United States Constitution, "All
46	46	Bills for raising Revenue shall originate in the House of
47	47	Representatives; but the Senate may propose or concur with
48	48	Amendments as on other Bills;" the bill that passed the House, H.R.
49	49	3590, was a revenue bill that the Senate amended; the original
50	50	bill's purpose was to amend the Internal Revenue Code of 1986 to
51	51	modify the first-time homebuyer's credit in the case of members of
52	52	the armed forces and certain other federal employees and for other
53	53	purposes; when the Senate amended the bill, nothing was left of the
54	54	original bill; it instead became a completely new revenue bill
55	55	containing multiple taxes, as well as the provisions for Obamacare;
56	56	this is, in effect, a case of the Senate originating a revenue bill,
57	57	and this clearly violates the United States Constitution.
58	58	(5) The federal law known as the "Patient Protection
59	59	and Affordable Care Act," signed by President Barack Obama on March
60	60	23, 2010, is not authorized by the United States Constitution and
61	61	violates its true meaning and intent as given by the Founders and
62	62	Ratifiers and is hereby declared to be invalid in this state, shall
63	63	not be recognized by this state, is specifically rejected by this
64	64	state, and shall be considered null and void and of no effect in
65	65	this state. All taxpayers in the State of Texas are absolved of all
66	66	tax liabilities arising from the PPACA, although an individual
67	67	taxpayer may voluntarily pay those taxes.
68	68	(6) The policy enacted in the following sections will
69	69	allow this state to protect its citizens from tax liabilities
70	70	created by the PPACA. If the legislature nullifies other
71	71	unconstitutional federal laws that create or increase taxes, the
72	72	same policies shall be used to protect citizens from those tax
73	73	liabilities.
74	74	(7) Through peaceful noncompliance with
75	75	unconstitutional federal acts:
76	76	(A) the rule of law can once again be established
77	77	in the United States; and
78	78	(B) the maxim that the agent, the federal
79	79	government, is not greater than the principal, the states, can once
80	80	again be established.
81	81	SECTION 2. Section 14.003, Property Code, is amended to
82	82	read as follows:
83	83	Sec. 14.003. EXECUTION OF NOTICES AND CERTIFICATES. Except
84	84	as provided by Section 45.101, certification [Certification] of
85	85	notices of liens, certificates, or other notices affecting federal
86	86	liens by the secretary of the treasury of the United States or the
87	87	secretary's [his] delegate, or by any official or entity of the
88	88	United States responsible for filing or certifying of notice of any
89	89	other lien, entitles them to be filed and no other attestation,
90	90	certification, or acknowledgment is necessary.
91	91	SECTION 3. Section 14.004(a), Property Code, is amended to
92	92	read as follows:
93	93	(a) Except as provided by Section 45.101, if [If] a notice
94	94	of federal lien, a refiling of a notice of federal lien, or a notice
95	95	of revocation of any certificate described in Subsection (b) is
96	96	presented to a filing officer who is:
97	97	(1) the secretary of state, the secretary of state
98	98	[he] shall cause the notice to be marked, held or placed on
99	99	microtext, and indexed in accordance with the provisions of Section
100	100	9.519, Business & Commerce Code, as if the notice were a financing
101	101	statement within the meaning of that code; or
102	102	(2) any other officer described in Section 14.002, the
103	103	officer [he] shall endorse thereon the officer's [his]
104	104	identification and the date and time of receipt and forthwith file
105	105	it alphabetically in the real property records and if requested by
106	106	the party submitting the document, in the personal property files
107	107	or enter it in an alphabetical index for real or personal property,
108	108	as appropriate, showing the name and address of the person named in
109	109	the notice, the date and time of receipt, the title and address of
110	110	the official or entity certifying the lien, and the total amount
111	111	appearing on the notice of lien.
112	112	SECTION 4. Subtitle A, Title 5, Property Code, is amended by
113	113	adding Chapter 45 to read as follows:
114	114	CHAPTER 45. FEDERAL TAX LIENS AND LEVIES
115	115	SUBCHAPTER A. GENERAL PROVISIONS
116	116	Sec. 45.001. DEFINITIONS. (a) In this chapter:
117	117	(1) "Federal tax authorities" means the secretary of
118	118	the treasury of the United States or the secretary's delegate, or
119	119	any official or entity of the United States responsible for filing
120	120	liens, executing levies, or collecting federal tax of any sort.
121	121	(2) "Lawful federal taxes" means any federal tax
122	122	enacted by a constitutional Act of the United States Congress.
123	123	(3) "Taxpayer" means any person liable for any federal
124	124	tax or excise and includes a corporation or partnership whose
125	125	principal executive office is in this state, as provided by the
126	126	internal revenue laws of the United States.
127	127	(4) "Unlawful federal taxes" means any federal tax
128	128	enacted by or the percentage an existing tax is increased by an
129	129	unconstitutional Act of the United States Congress that has been
130	130	nullified by the legislature.
131	131	Sec. 45.002. EFFECT ON COLLECTION OF FEDERAL TAXES. This
132	132	chapter may not be construed to affect the collection of lawful
133	133	federal taxes.
134	134	SUBCHAPTER B. CLAIM OF NON-LIABILITY FOR UNLAWFUL FEDERAL TAXES
135	135	Sec. 45.051. REGISTRATION OF CLAIM. (a) A taxpayer may
136	136	register a claim of non-liability for unlawful federal taxes by
137	137	filing a form prescribed under this section with the secretary of
138	138	state.
139	139	(b) The secretary of state shall provide a form for
140	140	registration of a claim under this section. The form must be
141	141	verified and must include:
142	142	(1) the name, address, and social security number or
143	143	taxpayer identification number of the claimant; and
144	144	(2) a complete list of all unlawful federal taxes for
145	145	which the claimant may seek to claim non-liability.
146	146	(c) If the legislature nullifies an unconstitutional
147	147	federal Act that enacts a new tax or increases the percentage of an
148	148	existing tax, the form provided under Subsection (b) shall be
149	149	amended as needed to list those taxes.
150	150	(d) A taxpayer may register a claim of non-liability not
151	151	later than the 30th day after the date the federal tax form is filed
152	152	in compliance with federal regulations. Claims of non-liability
153	153	may be registered for each tax year for which protection is sought.
154	154	In the case of federal taxes filed quarterly, except for estimated
155	155	tax payments, claims may be registered for each quarter for which
156	156	protection is sought.
157	157	(e) The filing fee for registering a claim under this
158	158	section is $30.
159	159	(f) A document filed under this section is not a public
160	160	record for the purposes of Chapter 552, Government Code, and may be
161	161	made available only to the claimant or federal tax authorities upon
162	162	request.
163	163	Sec. 45.052. DOCUMENTATION OF FEDERAL TAX AUTHORITY'S RIGHT
164	164	TO FILE NOTICE OF FEDERAL TAX LIEN OR EXECUTE LEVY. (a) The
165	165	secretary of state shall provide a form for granting permission to
166	166	federal authorities to file a notice of federal tax lien or execute
167	167	a levy against a taxpayer who has registered a claim under Section
168	168	45.051. The form must be verified and must include:
169	169	(1) the name, address, and social security number or
170	170	taxpayer identification number of the taxpayer;
171	171	(2) the name of the federal tax authority requesting
172	172	the form;
173	173	(3) verification that the federal tax authority has
174	174	proven the taxpayer is liable for lawful federal taxes;
175	175	(4) the dollar amount for which the federal tax
176	176	authority may impose a lien or levy against the taxpayer; and
177	177	(5) the seal of the State of Texas.
178	178	(b) The form shall be completed by the secretary of state
179	179	and issued to federal tax authorities only if the applicable
180	180	requirements of Section 45.101(c) or 45.152(c) are met.
181	181	Sec. 45.053. DOCUMENTATION OF DUE DILIGENCE OF FEDERAL TAX
182	182	AUTHORITIES IN ABSENCE OF TAXPAYER CLAIM. (a) The secretary of
183	183	state shall provide a form attesting that federal tax authorities
184	184	have verified with the office of the secretary of state that a
185	185	taxpayer has not registered a claim of non-liability for unlawful
186	186	federal taxes under Section 45.051. The form must be verified and
187	187	must include:
188	188	(1) the name, address, and social security number or
189	189	taxpayer identification number of the claimant;
190	190	(2) the name of the federal tax authority performing
191	191	the due diligence; and
192	192	(3) the seal of the State of Texas.
193	193	(b) The form shall be completed by the secretary of state
194	194	and issued to federal tax authorities only if the requirements of
195	195	Section 45.101(b) or 45.152(b) are met.
196	196	SUBCHAPTER C. FEDERAL TAX LIENS
197	197	Sec. 45.101. PRELIMINARY PROCEDURES FOR FILING NOTICE OF
198	198	FEDERAL TAX LIEN. (a) Before filing a notice of federal tax lien,
199	199	federal tax authorities must determine through the secretary of
200	200	state's office whether the taxpayer has registered a claim of
201	201	non-liability for unlawful federal taxes under Section 45.051. A
202	202	filing is not valid and a filing officer may not accept a filing
203	203	without the documentation described by Subsection (b) or (c).
204	204	(b) If the taxpayer has not registered a claim under Section
205	205	45.051, the federal tax authorities must obtain the form described
206	206	by Section 45.053 and present that documentation to the filing
207	207	officer at the appropriate filing location under Section 14.002.
208	208	(c) If the taxpayer has registered a claim under Section
209	209	45.051, the federal tax authorities must provide to the secretary
210	210	of state an itemized list of the taxpayer's tax liability, citing
211	211	each tax owed and the amount owed per tax listed. If that list does
212	212	not show the taxpayer is liable for lawful federal taxes, the
213	213	federal tax authorities may not be permitted to file a notice of
214	214	federal tax lien against the taxpayer's property or property in
215	215	which third parties have an interest. If the list shows the
216	216	taxpayer is liable for lawful federal taxes:
217	217	(1) the secretary of state shall issue the form
218	218	described by Section 45.052 to the federal tax authorities; and
219	219	(2) the federal tax authorities, if that documentation
220	220	is presented to the filing officer at the appropriate filing
221	221	location under Section 14.002, shall be permitted to file a notice
222	222	of federal tax lien against the taxpayer's property, or property in
223	223	which third parties have an interest, up to the amount attributable
224	224	to those lawful taxes.
225	225	SUBCHAPTER D. PROCEDURES FOR EXECUTING FEDERAL TAX LEVY
226	226	Sec. 45.151. SCOPE OF SUBCHAPTER. This subchapter applies
227	227	only to how federal tax levies shall be executed in harmony with
228	228	Subchapter B.
229	229	Sec. 45.152. PRELIMINARY PROCEDURES FOR EXECUTING FEDERAL
230	230	TAX LEVY. (a) Before executing a federal tax levy, federal tax
231	231	authorities must determine through the secretary of state's office
232	232	whether the taxpayer has registered a claim of non-liability for
233	233	unlawful federal taxes under Section 45.051 and obtain the
234	234	documentation described by Subsection (b) or (c).
235	235	(b) If the taxpayer has not registered a claim under Section
236	236	45.051, the federal tax authorities must obtain the form described
237	237	by Section 45.053.
238	238	(c) If the taxpayer has registered a claim under Section
239	239	45.051, the federal tax authorities must provide to the secretary
240	240	of state an itemized list of the taxpayer's tax liability, citing
241	241	each tax owed and the amount owed per tax listed. If that list does
242	242	not show the taxpayer is liable for lawful federal taxes, the
243	243	federal tax authorities may not be permitted to execute the federal
244	244	tax levy against the taxpayer's property or property in which third
245	245	parties have an interest. If the list shows the taxpayer is liable
246	246	for lawful federal taxes:
247	247	(1) the secretary of state shall issue the form
248	248	described by Section 45.052 to the federal tax authorities; and
249	249	(2) the federal tax authorities shall be permitted to
250	250	levy against the taxpayer's property, or property in which third
251	251	parties have an interest, up to the amount attributable to those
252	252	lawful taxes.
253	253	Sec. 45.153. THIRD PARTIES. Federal tax authorities may
254	254	not levy third parties and a third party may not comply with a levy
255	255	by federal tax authorities unless the conditions of Section 45.152
256	256	are met.
257	257	SUBCHAPTER E. OFFENSES
258	258	Sec. 45.201. UNLAWFUL LEVY; UNLAWFUL COMPLIANCE. (a) A
259	259	person who is a federal tax authority commits an offense if the
260	260	person executes or attempts to execute a federal tax levy,
261	261	including a levy of a third party, without following the procedures
262	262	prescribed by Section 45.152.
263	263	(b) A third party who complies with a federal tax levy in
264	264	violation of Section 45.153 commits an offense.
265	265	(c) An offense under this section is a Class B misdemeanor
266	266	punishable by confinement for a term not to exceed 180 days, a fine
267	267	of not more than $5,000, or both the confinement and the fine.
268	268	SECTION 5. This Act takes effect immediately if it receives
269	269	a vote of two-thirds of all the members elected to each house, as
270	270	provided by Section 39, Article III, Texas Constitution. If this
271	271	Act does not receive the vote necessary for immediate effect, this
272	272	Act takes effect September 1, 2013.