Texas 2021 - 87th Regular

Texas House Bill HB2857 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 2857
	1	+	By: Frullo (Senate Sponsor - Hancock) H.B. No. 2857
	2	+	(In the Senate - Received from the House May 3, 2021;
	3	+	May 10, 2021, read first time and referred to Committee on Business &
	4	+	Commerce; May 21, 2021, reported adversely, with favorable
	5	+	Committee Substitute by the following vote: Yeas 9, Nays 0;
	6	+	May 21, 2021, sent to printer.)
	7	+	Click here to see the committee vote
	8	+	COMMITTEE SUBSTITUTE FOR H.B. No. 2857 By: Hancock
2	9
3	10
	11	+	A BILL TO BE ENTITLED
4	12		AN ACT
5	13		relating to certain information regarding taxpayers subject to an
6	14		audit that is provided to members of the public.
7	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	16		SECTION 1. The heading to Section 111.0075, Tax Code, is
9	17		amended to read as follows:
10	18		Sec. 111.0075. PROVISION [USE] OF INFORMATION RELATING TO
11	19		TAX AUDITS.
12	20		SECTION 2. Sections 111.0075(a) and (b), Tax Code, are
13	21		amended to read as follows:
14	22		(a) This section applies to information that:
15	23		(1) relates to a taxpayer that the comptroller is
16	24		auditing or intends to audit;
17	25		(2) is considered public information under Chapter
18	26		552, Government Code; and
19	27		(3) is requested from [made available by] the
20	28		comptroller by [to] a person [who requested that information] under
21	29		Chapter 552, Government Code.
22	30		(b) Notwithstanding Section 552.221(a), Government Code,
23	31		the comptroller may not provide [A person who obtains] information
24	32		described by Subsection (a) of this section to a person other than
25	33		the [and who is not a] taxpayer to whom the information relates
26	34		earlier than the 14th day after the date the comptroller mails the
27	35		notice of intent to audit to the taxpayer [may not, before the sixth
28	36		day after the date the comptroller made the information available
29	37		to the person, use the information for the direct solicitation of
30	38		business or employment for pecuniary gain].
31	39		SECTION 3. Sections 111.0075(c), (d), (e), and (f), Tax
32	40		Code, are repealed.
33	41		SECTION 4. The repeal by this Act of Section 111.0075(d),
34	42		Tax Code, does not affect the imposition of a penalty under that
35	43		section for conduct occurring before the effective date of this
36	44		Act. For purposes of this section, conduct occurs before the
37	45		effective date of this Act if any element of the conduct subject to
38	46		the imposition of the penalty occurs before that date. Conduct
39	47		occurring before the effective date of this Act is governed by the
40	48		law in effect when the conduct occurred, and the former law is
41	49		continued in effect for that purpose.
42	50		SECTION 5. The change in law made by this Act applies only
43	51		to information requested by a person under Chapter 552, Government
44	52		Code, on or after the effective date of this Act. Information
45	53		requested before the effective date of this Act is governed by the
46	54		law in effect on the date the information was requested, and the
47	55		former law is continued in effect for that purpose.
48	56		SECTION 6. This Act takes effect September 1, 2021.
49		-	______________________________ ______________________________
50		-	President of the Senate Speaker of the House
51		-	I certify that H.B. No. 2857 was passed by the House on April
52		-	30, 2021, by the following vote: Yeas 129, Nays 12, 2 present, not
53		-	voting; and that the House concurred in Senate amendments to H.B.
54		-	No. 2857 on May 28, 2021, by the following vote: Yeas 135, Nays 10,
55		-	2 present, not voting.
56		-	______________________________
57		-	Chief Clerk of the House
58		-	I certify that H.B. No. 2857 was passed by the Senate, with
59		-	amendments, on May 27, 2021, by the following vote: Yeas 31, Nays
60		-	0.
61		-	______________________________
62		-	Secretary of the Senate
63		-	APPROVED: __________________
64		-	Date
65		-	__________________
66		-	Governor
	57	+	* * * * *