Texas 2017 - 85th Regular

Texas Senate Bill SB1008

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to funding for the economic stabilization fund, including the rates of severance taxes on oil and gas production.

Impact

If enacted, SB1008 would not only affect tax revenue flows into the Economic Stabilization Fund, but also reshape how businesses and operators in the oil and gas sector manage their tax liabilities associated with production. By allowing for adjusted severance taxes, the bill aims to stabilize funding for the state's essential services dependent on these revenues, particularly in times of fluctuating oil and gas prices. This could provide some predictability for state funding but might also influence the operational strategy of oil and gas companies regarding investments and extraction activities within Texas.

Summary

SB1008 is a bill introduced in the Texas legislature aimed at revising funding mechanisms for the Economic Stabilization Fund, particularly concerning the severance tax rates applied to oil and gas production. The bill outlines amendments to existing tax code provisions that govern the taxation of oil and gas extracted within the state, shifting some of the fiscal implications for both producers and the state budget. One significant change noted in the bill is the introduction of variable rates for oil depending on the type of extraction project, as well as maintaining the overall severance tax at specific thresholds tied to the Texas Constitution.

Contention

While supporters argue that the bill is a necessary reform to ensure sustainable funding for state services, critics have raised concerns about its potential implications for local economic conditions. There are fears that increasing reliance on these tax funds could prioritize state interests at the expense of local needs, especially in regions heavily dependent on oil and gas production. Additionally, the bill's linkage to a voter-approved constitutional amendment may create uncertainty about its implementation if such provisions are not approved in upcoming elections.

Companion Bills

TX SJR41

Enabling for Proposing a constitutional amendment to provide for foregoing the transfer of oil and gas production tax revenue to the economic stabilization fund if the ending fund balance for the preceding fiscal year is greater than $5 billion and for reducing the rates of oil and gas production taxes by amounts sufficient to equal the foregone transfer.

Similar Bills

No similar bills found.