By: Frullo (Senate Sponsor - Hancock) H.B. No. 2857
(In the Senate - Received from the House May 3, 2021;
May 10, 2021, read first time and referred to Committee on Business &
Commerce; May 21, 2021, reported adversely, with favorable
Committee Substitute by the following vote: Yeas 9, Nays 0;
May 21, 2021, sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR H.B. No. 2857 By: Hancock
A BILL TO BE ENTITLED
AN ACT
relating to certain information regarding taxpayers subject to an
audit that is provided to members of the public.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Section 111.0075, Tax Code, is
amended to read as follows:
Sec. 111.0075. PROVISION [USE] OF INFORMATION RELATING TO
TAX AUDITS.
SECTION 2. Sections 111.0075(a) and (b), Tax Code, are
amended to read as follows:
(a) This section applies to information that:
(1) relates to a taxpayer that the comptroller is
auditing or intends to audit;
(2) is considered public information under Chapter
552, Government Code; and
(3) is requested from [made available by] the
comptroller by [to] a person [who requested that information] under
Chapter 552, Government Code.
(b) Notwithstanding Section 552.221(a), Government Code,
the comptroller may not provide [A person who obtains] information
described by Subsection (a) of this section to a person other than
the [and who is not a] taxpayer to whom the information relates
earlier than the 14th day after the date the comptroller mails the
notice of intent to audit to the taxpayer [may not, before the sixth
day after the date the comptroller made the information available
to the person, use the information for the direct solicitation of
business or employment for pecuniary gain].
SECTION 3. Sections 111.0075(c), (d), (e), and (f), Tax
Code, are repealed.
SECTION 4. The repeal by this Act of Section 111.0075(d),
Tax Code, does not affect the imposition of a penalty under that
section for conduct occurring before the effective date of this
Act. For purposes of this section, conduct occurs before the
effective date of this Act if any element of the conduct subject to
the imposition of the penalty occurs before that date. Conduct
occurring before the effective date of this Act is governed by the
law in effect when the conduct occurred, and the former law is
continued in effect for that purpose.
SECTION 5. The change in law made by this Act applies only
to information requested by a person under Chapter 552, Government
Code, on or after the effective date of this Act. Information
requested before the effective date of this Act is governed by the
law in effect on the date the information was requested, and the
former law is continued in effect for that purpose.
SECTION 6. This Act takes effect September 1, 2021.
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