83R5182 CJC-D
By: Villarreal H.J.R. No. 92
A JOINT RESOLUTION
proposing a constitutional amendment requiring the periodic review
of state and local tax preferences and providing an expiration date
for certain tax preferences.
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) A tax preference that takes effect on or after September
1, 2014, expires 10 years after the date the tax preference takes
effect, except that the legislature may provide for an earlier or
later 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 10 years after their
effective dates or at another time prescribed by the legislature.
(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 10 years after their effective dates or at another time
prescribed by the legislature."