LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION March 13, 2015 TO: Honorable John T. Smithee, Chair, House Committee on Judiciary & Civil Jurisprudence FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1129 by Sheets (Relating to an exemption from the attorney occupation tax for attorneys exclusively offering pro bono legal services.), As Introduced No significant fiscal implication to the State is anticipated. The bill would amend Subchapter H (attorney occupation tax) of Chapter 191 (miscellaneous occupation taxes) of the Tax Code. The bill would provide for an exemption from the attorney occupation tax for an attorney providing only pro bono legal services for which the attorney does not receive compensation. The bill would take effect immediately upon receiving two-thirds majority vote in each house. Otherwise, it would take effect September 1, 2015. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, FR, SD, AG
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
March 13, 2015
TO: Honorable John T. Smithee, Chair, House Committee on Judiciary & Civil Jurisprudence FROM: Ursula Parks, Director, Legislative Budget Board IN RE:HB1129 by Sheets (Relating to an exemption from the attorney occupation tax for attorneys exclusively offering pro bono legal services.), As Introduced
TO: Honorable John T. Smithee, Chair, House Committee on Judiciary & Civil Jurisprudence
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: HB1129 by Sheets (Relating to an exemption from the attorney occupation tax for attorneys exclusively offering pro bono legal services.), As Introduced
Honorable John T. Smithee, Chair, House Committee on Judiciary & Civil Jurisprudence
Honorable John T. Smithee, Chair, House Committee on Judiciary & Civil Jurisprudence
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
HB1129 by Sheets (Relating to an exemption from the attorney occupation tax for attorneys exclusively offering pro bono legal services.), As Introduced
HB1129 by Sheets (Relating to an exemption from the attorney occupation tax for attorneys exclusively offering pro bono legal services.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Subchapter H (attorney occupation tax) of Chapter 191 (miscellaneous occupation taxes) of the Tax Code. The bill would provide for an exemption from the attorney occupation tax for an attorney providing only pro bono legal services for which the attorney does not receive compensation. The bill would take effect immediately upon receiving two-thirds majority vote in each house. Otherwise, it would take effect September 1, 2015.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, FR, SD, AG
UP, FR, SD, AG