| 1 | 1 | | 88R2624 DRS-D |
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| 2 | 2 | | By: Slaton H.J.R. No. 128 |
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| 5 | 5 | | A JOINT RESOLUTION |
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| 6 | 6 | | proposing a constitutional amendment to authorize the legislature |
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| 7 | 7 | | to provide for a credit against the ad valorem taxes imposed by a |
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| 8 | 8 | | political subdivision on the residence homestead of a married |
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| 9 | 9 | | couple that may be increased based on the number of children of the |
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| 10 | 10 | | couple and to provide for the reimbursement of political |
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| 11 | 11 | | subdivisions for the revenue loss incurred as a result of the |
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| 12 | 12 | | credit. |
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| 13 | 13 | | BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 14 | 14 | | SECTION 1. Article VIII, Texas Constitution, is amended by |
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| 15 | 15 | | adding Section 1-q to read as follows: |
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| 16 | 16 | | Sec. 1-q. (a) The legislature by general law may provide |
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| 17 | 17 | | that a married couple of which neither spouse has ever been divorced |
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| 18 | 18 | | is entitled to a credit against the ad valorem taxes imposed on the |
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| 19 | 19 | | married couple's residence homestead, the amount of which may be |
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| 20 | 20 | | increased based upon the number of children in common of the married |
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| 21 | 21 | | couple. The general law may provide that if a spouse of the |
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| 22 | 22 | | marriage dies, the surviving spouse may continue to receive the |
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| 23 | 23 | | credit for as long as the surviving spouse remains unmarried. |
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| 24 | 24 | | (b) The legislature by general law may define "married |
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| 25 | 25 | | couple" and "children" for purposes of the credit authorized by |
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| 26 | 26 | | this section, and may prescribe additional eligibility |
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| 27 | 27 | | requirements for the credit and formulas for computing the amount |
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| 28 | 28 | | of the credit. |
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| 29 | 29 | | (c) Notwithstanding any other provision of this |
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| 30 | 30 | | constitution, the legislature by general law may authorize the use |
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| 31 | 31 | | of state money to reimburse a political subdivision for the revenue |
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| 32 | 32 | | loss incurred by the political subdivision as a result of the tax |
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| 33 | 33 | | credit authorized by this section and shall provide a procedure for |
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| 34 | 34 | | distributing the money appropriated for that purpose. |
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| 35 | 35 | | SECTION 2. This proposed constitutional amendment shall be |
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| 36 | 36 | | submitted to the voters at an election to be held November 7, 2023. |
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| 37 | 37 | | The ballot shall be printed to permit voting for or against the |
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| 38 | 38 | | proposition: "The constitutional amendment to authorize the |
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| 39 | 39 | | legislature to provide for a credit against the ad valorem taxes |
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| 40 | 40 | | imposed by a political subdivision on the residence homestead of a |
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| 41 | 41 | | married couple that may be increased based on the number of children |
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| 42 | 42 | | of the couple and to provide for the reimbursement of political |
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| 43 | 43 | | subdivisions for the revenue loss incurred as a result of the |
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| 44 | 44 | | credit." |
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