Texas 2015 - 84th Regular

Texas Senate Bill SB129 Compare Versions

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11 84R1625 CJC-D
22 By: West S.B. No. 129
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55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to achievement benchmarks in fiscal notes and to
88 legislative review of those benchmarks.
99 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1010 SECTION 1. Chapter 314, Government Code, is amended by
1111 adding Section 314.006 to read as follows:
1212 Sec. 314.006. PURPOSE STATEMENT AND BENCHMARKS;
1313 LEGISLATIVE REVIEW. (a) In this section, "tax preference" means a
1414 credit, discount, exclusion, exemption, refund, special valuation,
1515 special accounting treatment, special rate, or special method of
1616 reporting authorized by state law that relates to a state or local
1717 tax imposed in this state.
1818 (b) The Legislative Budget Board shall include in any fiscal
1919 note attached to a bill that authorizes or requires the expenditure
2020 or diversion of state funds or that authorizes or otherwise
2121 provides for a tax preference:
2222 (1) a statement of the purposes of the bill; and
2323 (2) a set of reasonable benchmarks that provide a
2424 mechanism for measuring whether and to what degree the bill's
2525 purposes have been achieved.
2626 (c) In preparing the statement and benchmarks under
2727 Subsection (b), the board shall coordinate with the primary author
2828 of the bill to determine the purposes of the bill and to set
2929 reasonable benchmarks. The board shall begin coordinating with the
3030 primary author of the bill immediately following the author's
3131 request for a hearing on the bill.
3232 (d) Before the first day of the third regular legislative
3333 session after a bill subject to this section becomes law, the board
3434 shall evaluate whether the benchmarks required under Subsection (b)
3535 have been met and shall provide to the lieutenant governor, the
3636 speaker of the house of representatives, the Senate Finance
3737 Committee, and, as applicable, the House Ways and Means Committee
3838 or the House Appropriations Committee a report on the board's
3939 findings regarding each bill subject to review under this section.
4040 (e) If the report submitted under Subsection (d) indicates
4141 that the board finds a benchmark has not been met, the Senate
4242 Finance Committee together with the House Appropriations
4343 Committee, for a bill that authorizes or requires the expenditure
4444 or diversion of state funds, or the House Ways and Means Committee,
4545 for a bill that authorizes or otherwise provides for a tax
4646 preference, shall review the statutes enacted or amended by the
4747 bill to determine whether:
4848 (1) additional expenditure or diversion of state funds
4949 should be made to fund the purposes of the bill or, if applicable,
5050 whether the authorization of or other provision for a tax
5151 preference should be continued to further the purposes of the bill;
5252 or
5353 (2) the statutes enacted or amended by the bill should
5454 be repealed or amended.
5555 (f) Immediately after submitting the report under
5656 Subsection (d), the board shall provide notice to the primary
5757 author of a bill the benchmarks of which the board has determined
5858 have not been met that the statutes enacted or amended by the bill
5959 will be reviewed by the Senate Finance Committee and, as
6060 applicable, the House Ways and Means Committee or the House
6161 Appropriations Committee.
6262 (g) The board shall implement this section from available
6363 funds that may be used for that purpose. The board shall reduce
6464 other programs to the extent necessary to implement this section
6565 without receiving additional appropriations for this purpose.
6666 SECTION 2. This Act applies only to bills filed on or after
6767 September 1, 2015.
6868 SECTION 3. This Act takes effect September 1, 2015.