By: Watson S.B. No. 196
A BILL TO BE ENTITLED
AN ACT
relating to the Business Tax Advisory Committee.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter E, Chapter 171, Tax Code, is amended
by adding Section 171.214 to read as follows:
Sec. 171.214. BUSINESS TAX ADVISORY COMMITTEE. (a) The
Business Tax Advisory Committee is created. The committee is
composed of:
(1) two members of the house of representatives,
appointed by the speaker of the house of representatives;
(2) two members of the senate, appointed by the
lieutenant governor;
(3) the comptroller; and
(4) the following persons appointed by the
comptroller:
(A) at least five residents of this state who are
engaged in a private business, as either an employee or an owner,
that is subject to taxation under this chapter;
(B) at least two residents of this state with
expertise in state business taxation;
(C) at least one resident of this state who
represents social services organizations in this state;
(D) at least one resident of this state who is a
public school teacher; and
(E) at least one resident of this state who is a
public school district administrator or public school board member.
(b) The comptroller shall determine the number of residents
appointed under Subsection (a)(4).
(c) Not later than July 1 of each odd-numbered year, the
lieutenant governor and the speaker of the house of representatives
shall designate one member of the committee as chair and one member
as vice chair. The power to designate the chair and vice chair
alternates between the lieutenant governor and the speaker so that
in 2013 the lieutenant governor designates the chair and the
speaker designates the vice chair, in 2015 the speaker designates
the chair and the lieutenant governor designates the vice chair,
and so on.
(d) The committee shall conduct a biennial study of the
effects of the tax imposed under this chapter on businesses in this
state. The study must take into consideration:
(1) the relative share of the tax paid by industry and
by size of business;
(2) how the incidence of the tax compares with the
economic makeup of this state's business economy;
(3) how the tax compares in structure and in amounts
paid to the business taxes imposed by other states;
(4) the effect of the tax on the economic climate of
this state, including the effect on capital investment and job
creation;
(5) any factors that result in the tax not operating as
intended; and
(6) any other item presented by the comptroller or by a
majority of the committee.
(e) The comptroller by rule shall establish procedures for
the functions of the committee, including procedures requiring the
committee to issue a report on its findings to the speaker of the
house of representatives, the lieutenant governor, and the governor
not later than the date each regular session of the legislature
begins.
(f) The committee shall consider proposed changes to the tax
imposed under this chapter and shall include recommendations for
changes to the tax in the committee's report under Subsection (e).
(g) The committee shall meet at the call of the chair:
(1) at least once in each odd-numbered year after the
conclusion of the regular legislative session; and
(2) at least once in each even-numbered year.
(h) Section 2110.008, Government Code, does not apply to the
committee.
SECTION 2. Not later than the 60th day after the effective
date of this Act, the relevant appointing officers shall appoint
the members of the Business Tax Advisory Committee under Section
171.214, Tax Code, as added by this Act.
SECTION 3. Not later than the 90th day after the effective
date of this Act, the lieutenant governor shall designate the chair
and the speaker of the house of representatives shall designate the
vice chair of the Business Tax Advisory Committee under Section
171.214, Tax Code, as added by this Act.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2013.