83R8016 TJB-D
By: Dutton H.J.R. No. 114
A JOINT RESOLUTION
proposing a constitutional amendment requiring the periodic review
of state and local tax preferences and the expiration of certain tax
preferences if not reauthorized by law.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 27 to read as follows:
Sec. 27. (a) The legislature by general law shall:
(1) require the periodic review of state and local tax
preferences;
(2) define the term "tax preference" for the purposes
of this section; and
(3) prescribe the methods, timing, and administrative
procedures for implementing the requirements of this subsection.
(b) Unless reauthorized by law, a tax preference that first
takes effect on or after September 1, 2014, or a tax preference that
takes effect before September 1, 2014, that is reauthorized by law
on or after that date expires six years after the date the law
enacting or reauthorizing the tax preference takes effect, except
that the legislature may provide for an earlier expiration date.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 83rd Legislature,
Regular Session, 2013, requiring the legislature to provide for a
periodic review of state and local tax preferences and providing
for the expiration of certain tax preferences six years after the
effective dates of the laws enacting or reauthorizing the
preferences, or at another time prescribed by the legislature,
unless reauthorized by law.
(b) Section 27, Article VIII, of this constitution, as added
by the amendment, takes effect January 1, 2014.
(c) This temporary provision expires January 2, 2014.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2013.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment requiring the
legislature to provide for a periodic review of state and local tax
preferences and providing for the expiration of certain tax
preferences six years after the effective dates of the laws
enacting or reauthorizing the preferences, or at another time
prescribed by the legislature, unless reauthorized by law."