83R4028 ADM-D
By: Laubenberg H.J.R. No. 61
A JOINT RESOLUTION
proposing a constitutional amendment requiring certain tax bills to
be approved by three-fourths of all the members elected to each
house of the legislature.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 29 to read as follows:
Sec. 29. (a) An affirmative record vote of three-fourths of
all the members elected to each house of the legislature on final
consideration in each house is required for passage of a bill that:
(1) imposes a new state tax;
(2) extends the application of an existing state tax
to a new class of persons, property, transactions, or other items;
or
(3) increases the rate of an existing state tax above
the rate in effect on the date the bill was filed.
(b) This section does not apply to a bill that amends:
(1) the manner in which a state tax is computed; or
(2) the manner in which a state tax is administered or
enforced.
(c) In this section, "state tax" does not include:
(1) a tax or other levy imposed by a political
subdivision of this state;
(2) a fine, penalty, or interest charge;
(3) a charge for a specific service, property, or
other item in an amount that reasonably relates to the value of the
service, property, or item; or
(4) a fee, including a filing fee, license or
registration fee, or application fee.
SECTION 2. 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 a bill that
imposes, extends the application of, or increases the rate of a
state tax to be approved by three-fourths of all the members elected
to each house of the legislature."