| 1 | 1 | | 84R4527 GRM-D |
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| 2 | 2 | | By: Sheets H.B. No. 1129 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from the attorney occupation tax for |
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| 8 | 8 | | attorneys exclusively offering pro bono legal services. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 191.144, Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | Sec. 191.144. EXEMPTIONS. The tax imposed by this |
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| 13 | 13 | | subchapter does not apply to: |
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| 14 | 14 | | (1) an attorney who is 70 years of age or older; [or] |
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| 15 | 15 | | (2) an attorney who has assumed inactive status under |
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| 16 | 16 | | rules governing the licensing of attorneys in this state; or |
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| 17 | 17 | | (3) an attorney who provides only pro bono legal |
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| 18 | 18 | | services for which the attorney does not receive compensation. |
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| 19 | 19 | | SECTION 2. The change in law made by this Act does not |
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| 20 | 20 | | affect taxes imposed before the effective date of this Act, and the |
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| 21 | 21 | | law in effect before the effective date of this Act is continued in |
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| 22 | 22 | | effect for purposes of the liability for and collection of those |
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| 23 | 23 | | taxes. |
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| 24 | 24 | | SECTION 3. This Act takes effect immediately if it receives |
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| 25 | 25 | | a vote of two-thirds of all the members elected to each house, as |
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| 26 | 26 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 27 | 27 | | Act does not receive the vote necessary for immediate effect, this |
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| 28 | 28 | | Act takes effect September 1, 2015. |
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