87R2362 SRA-F
By: Bernal H.J.R. No. 134
A JOINT RESOLUTION
proposing a constitutional amendment requiring the periodic review
of state and local tax preferences and the expiration of those tax
preferences.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 27 to read as follows:
Sec. 27. (a) The legislature by general law shall:
(1) require the periodic review of state and local tax
preferences;
(2) define the term "tax preference" for the purposes
of this section; and
(3) prescribe the methods, timing, and administrative
procedures for implementing the requirements of this subsection.
(b) A tax preference expires six years after the date the
law enacting the tax preference takes effect, except that the
legislature may provide for an earlier or later expiration date.
(c) For purposes of Subsection (b) of this section, a tax
preference enacted by a law that took effect before January 1, 2022,
is considered to be enacted on January 1, 2022.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 87th Legislature,
Regular Session, 2021, requiring the legislature to provide for a
periodic review of state and local tax preferences and providing
for the expiration of those tax preferences six years after the
effective dates of the laws enacting the preferences or at another
time prescribed by the legislature.
(b) Section 27, Article VIII, of this constitution, as added
by the amendment, takes effect January 1, 2022.
(c) This temporary provision expires January 2, 2022.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 2, 2021.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment requiring the
legislature to provide for a periodic review of state and local tax
preferences and providing for the expiration of those tax
preferences after six years or at another time prescribed by the
legislature."