Texas House Bill HJR103

Texas 2019 - 86th Regular

Caption

Proposing a constitutional amendment requiring certain tax bills to be approved by two-thirds of all the members elected to each house of the legislature.

Impact

If HJR103 is enacted, the amendment would solidify a higher threshold for tax legislation in Texas, potentially impacting how future tax policies are crafted. It could deter hasty tax increases, requiring more negotiation and compromise among legislators. This heightened requirement may lead lawmakers to seek alternative means of funding prior to considering new taxes or tax increases. Additionally, taxes that involve changes not specified, such as the manner of administration or enforcement, would remain unaffected by this requirement.

Summary

HJR103 proposes a significant amendment to the Texas Constitution concerning the legislative process for state taxes. Specifically, it requires that any new taxes or increases to existing state tax rates must receive an affirmative record vote from two-thirds of all members elected in both houses of the legislature. This change aims to enhance legislative oversight and control over tax policy decisions, ensuring that changes to taxation are not made easily or without substantial consensus among lawmakers.

Contention

Throughout discussions surrounding HJR103, various points of contention arose regarding the appropriateness of requiring a two-thirds vote for tax-related legislation. Proponents argue that such a measure safeguards taxpayers by ensuring broad agreement among legislators before financial burdens are imposed. Conversely, critics caution that this requirement could paralyze tax reform efforts, making it challenging to respond to urgent financial needs or to adjust tax policies effectively. This division illustrates the ongoing debate about balancing fiscal responsibility with legislative efficiency.