1 | 1 | | 84R1625 CJC-D |
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2 | 2 | | By: West S.B. No. 129 |
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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 achievement benchmarks in fiscal notes and to |
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8 | 8 | | legislative review of those benchmarks. |
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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. Chapter 314, Government Code, is amended by |
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11 | 11 | | adding Section 314.006 to read as follows: |
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12 | 12 | | Sec. 314.006. PURPOSE STATEMENT AND BENCHMARKS; |
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13 | 13 | | LEGISLATIVE REVIEW. (a) In this section, "tax preference" means a |
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14 | 14 | | credit, discount, exclusion, exemption, refund, special valuation, |
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15 | 15 | | special accounting treatment, special rate, or special method of |
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16 | 16 | | reporting authorized by state law that relates to a state or local |
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17 | 17 | | tax imposed in this state. |
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18 | 18 | | (b) The Legislative Budget Board shall include in any fiscal |
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19 | 19 | | note attached to a bill that authorizes or requires the expenditure |
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20 | 20 | | or diversion of state funds or that authorizes or otherwise |
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21 | 21 | | provides for a tax preference: |
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22 | 22 | | (1) a statement of the purposes of the bill; and |
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23 | 23 | | (2) a set of reasonable benchmarks that provide a |
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24 | 24 | | mechanism for measuring whether and to what degree the bill's |
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25 | 25 | | purposes have been achieved. |
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26 | 26 | | (c) In preparing the statement and benchmarks under |
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27 | 27 | | Subsection (b), the board shall coordinate with the primary author |
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28 | 28 | | of the bill to determine the purposes of the bill and to set |
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29 | 29 | | reasonable benchmarks. The board shall begin coordinating with the |
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30 | 30 | | primary author of the bill immediately following the author's |
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31 | 31 | | request for a hearing on the bill. |
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32 | 32 | | (d) Before the first day of the third regular legislative |
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33 | 33 | | session after a bill subject to this section becomes law, the board |
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34 | 34 | | shall evaluate whether the benchmarks required under Subsection (b) |
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35 | 35 | | have been met and shall provide to the lieutenant governor, the |
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36 | 36 | | speaker of the house of representatives, the Senate Finance |
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37 | 37 | | Committee, and, as applicable, the House Ways and Means Committee |
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38 | 38 | | or the House Appropriations Committee a report on the board's |
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39 | 39 | | findings regarding each bill subject to review under this section. |
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40 | 40 | | (e) If the report submitted under Subsection (d) indicates |
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41 | 41 | | that the board finds a benchmark has not been met, the Senate |
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42 | 42 | | Finance Committee together with the House Appropriations |
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43 | 43 | | Committee, for a bill that authorizes or requires the expenditure |
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44 | 44 | | or diversion of state funds, or the House Ways and Means Committee, |
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45 | 45 | | for a bill that authorizes or otherwise provides for a tax |
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46 | 46 | | preference, shall review the statutes enacted or amended by the |
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47 | 47 | | bill to determine whether: |
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48 | 48 | | (1) additional expenditure or diversion of state funds |
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49 | 49 | | should be made to fund the purposes of the bill or, if applicable, |
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50 | 50 | | whether the authorization of or other provision for a tax |
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51 | 51 | | preference should be continued to further the purposes of the bill; |
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52 | 52 | | or |
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53 | 53 | | (2) the statutes enacted or amended by the bill should |
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54 | 54 | | be repealed or amended. |
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55 | 55 | | (f) Immediately after submitting the report under |
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56 | 56 | | Subsection (d), the board shall provide notice to the primary |
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57 | 57 | | author of a bill the benchmarks of which the board has determined |
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58 | 58 | | have not been met that the statutes enacted or amended by the bill |
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59 | 59 | | will be reviewed by the Senate Finance Committee and, as |
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60 | 60 | | applicable, the House Ways and Means Committee or the House |
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61 | 61 | | Appropriations Committee. |
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62 | 62 | | (g) The board shall implement this section from available |
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63 | 63 | | funds that may be used for that purpose. The board shall reduce |
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64 | 64 | | other programs to the extent necessary to implement this section |
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65 | 65 | | without receiving additional appropriations for this purpose. |
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66 | 66 | | SECTION 2. This Act applies only to bills filed on or after |
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67 | 67 | | September 1, 2015. |
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68 | 68 | | SECTION 3. This Act takes effect September 1, 2015. |
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