By: Perry, et al. S.B. No. 506
(In the Senate - Filed January 19, 2023; February 17, 2023,
read first time and referred to Committee on Finance;
April 6, 2023, reported adversely, with favorable Committee
Substitute by the following vote: Yeas 17, Nays 0; April 6, 2023,
sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR S.B. No. 506 By: Perry
A BILL TO BE ENTITLED
AN ACT
relating to information required to be reported biennially to the
legislature by state agencies that administer state taxes or fees.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle C, Title 10, Government Code, is
amended by adding Chapter 2117 to read as follows:
CHAPTER 2117. BIENNIAL REPORT ON ADMINISTRATION OF STATE TAXES AND
FEES
Sec. 2117.001. DEFINITION. In this chapter, "state agency"
means any department, commission, board, office, or other agency in
the executive branch of state government created by the
constitution or a statute of this state that administers a state tax
or fee.
Sec. 2117.002. REPORT REQUIRED. On December 1 of each
even-numbered year, each state agency shall submit to the
lieutenant governor, the speaker of the house of representatives,
and each other member of the legislature a report on the
administration of state taxes and fees by the agency during the
two-year period preceding the date the report is due.
Sec. 2117.003. CONTENT OF REPORT. A state agency must
include in the report required under Section 2117.002 the following
information applicable to the administration of state taxes and
fees by the agency during the period covered by the report:
(1) a description of all audits performed or caused to
be performed by the agency, listed by the type of tax or fee
audited;
(2) a description of the results of each audit
described by Subdivision (1), including all identified emerging
issues and errors in administration;
(3) a list of each fee the agency is first required to
administer as a result of legislation enacted during the preceding
regular session of the legislature and the statutory authority for
that fee;
(4) a list of each fee the agency is required to
administer the amount of which was increased and the purpose for and
amount of the increase;
(5) a list of each rule relating to a tax or fee
adopted or amended by the agency as a result of legislation, a
determination by a court, or a change in policy by the agency,
including the statutory authority under which the rule was adopted
or amended and an explanation of the administrative purpose or
necessity that required adoption or amendment of the rule;
(6) any requests for guidance from members of the
public relating to a tax or fee listed by type of guidance
requested; and
(7) a list of matters contested by members of the
public relating to a tax or fee organized by matter contested.
Sec. 2117.004. ADDITIONAL ANALYSIS REQUIRED. In addition
to the information required under Section 2117.003, a state agency
must include in the report required under Section 2117.002 a
detailed analysis of:
(1) issues identified by the agency as materially
affecting the agency's administration of state taxes and fees and
as having a significant effect on members of the public;
(2) the information required to be included in the
report under Section 2117.003, including, if applicable, the
emerging issues identified during audits described in the report
that are the result of changes to traditional business practices
and models or the advancement of technology; and
(3) the financial implications to this state and
members of the public of the information required to be included in
the report under Section 2117.003.
Sec. 2117.005. PROHIBITED INFORMATION. A report required
under Section 2117.002 may not include personally identifying
information or any information excepted from disclosure under
Chapter 552.
SECTION 2. This Act takes effect September 1, 2023.
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