| 1 | 1 | | By: Perry, et al. S.B. No. 506 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to information required to be reported biennially to the |
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| 7 | 7 | | legislature by state agencies that administer state taxes or fees. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subtitle C, Title 10, Government Code, is |
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| 10 | 10 | | amended by adding Chapter 2117 to read as follows: |
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| 11 | 11 | | CHAPTER 2117. BIENNIAL REPORT ON ADMINISTRATION OF STATE TAXES AND |
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| 12 | 12 | | FEES |
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| 13 | 13 | | Sec. 2117.001. DEFINITION. In this chapter, "state agency" |
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| 14 | 14 | | means any department, commission, board, office, or other agency in |
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| 15 | 15 | | the executive branch of state government created by the |
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| 16 | 16 | | constitution or a statute of this state that administers a state tax |
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| 17 | 17 | | or fee. The term does not include a university system or an |
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| 18 | 18 | | institution of higher education as defined by Section 61.003, |
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| 19 | 19 | | Education Code. |
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| 20 | 20 | | Sec. 2117.002. REPORT REQUIRED. On December 1 of each |
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| 21 | 21 | | even-numbered year, each state agency shall submit to the |
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| 22 | 22 | | lieutenant governor, the speaker of the house of representatives, |
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| 23 | 23 | | and each other member of the legislature a report on the |
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| 24 | 24 | | administration of state taxes and fees by the agency during the |
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| 25 | 25 | | two-year period preceding the date the report is due. |
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| 26 | 26 | | Sec. 2117.003. CONTENT OF REPORT. A state agency must |
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| 27 | 27 | | include in the report required under Section 2117.002 the following |
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| 28 | 28 | | information applicable to the administration of state taxes and |
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| 29 | 29 | | fees by the agency during the period covered by the report: |
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| 30 | 30 | | (1) audit activities listed by each type of tax |
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| 31 | 31 | | administered by the agency, including total assessments, emerging |
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| 32 | 32 | | audit issues, and common audit errors; |
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| 33 | 33 | | (2) a list of each fee the agency is first required to |
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| 34 | 34 | | administer as a result of legislation enacted during the preceding |
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| 35 | 35 | | regular session of the legislature and the statutory authority for |
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| 36 | 36 | | that fee; |
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| 37 | 37 | | (3) a list of each fee the agency is required to |
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| 38 | 38 | | administer the amount of which was increased and the purpose for and |
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| 39 | 39 | | amount of the increase; |
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| 40 | 40 | | (4) a list of each rule relating to a tax or fee |
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| 41 | 41 | | adopted or amended by the agency as a result of legislation, a |
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| 42 | 42 | | determination by a court, or a change in policy by the agency, |
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| 43 | 43 | | including the statutory authority under which the rule was adopted |
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| 44 | 44 | | or amended and an explanation of the administrative purpose or |
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| 45 | 45 | | necessity that required adoption or amendment of the rule; |
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| 46 | 46 | | (5) any requests for guidance from members of the |
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| 47 | 47 | | public relating to a tax or fee listed by type of guidance |
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| 48 | 48 | | requested; and |
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| 49 | 49 | | (6) a list of matters contested by members of the |
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| 50 | 50 | | public relating to a tax or fee organized by matter contested. |
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| 51 | 51 | | Sec. 2117.004. ADDITIONAL ANALYSIS REQUIRED. In addition |
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| 52 | 52 | | to the information required under Section 2117.003, a state agency |
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| 53 | 53 | | must include in the report required under Section 2117.002 a |
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| 54 | 54 | | detailed analysis of: |
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| 55 | 55 | | (1) issues identified by the agency as materially |
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| 56 | 56 | | affecting the agency's administration of state taxes and fees and |
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| 57 | 57 | | as having a significant effect on members of the public; |
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| 58 | 58 | | (2) the information required to be included in the |
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| 59 | 59 | | report under Section 2117.003, including, if applicable, the |
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| 60 | 60 | | emerging issues identified during audits described in the report |
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| 61 | 61 | | that are the result of changes to traditional business practices |
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| 62 | 62 | | and models or the advancement of technology; and |
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| 63 | 63 | | (3) the financial implications to this state and |
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| 64 | 64 | | members of the public of the information required to be included in |
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| 65 | 65 | | the report under Section 2117.003. |
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| 66 | 66 | | Sec. 2117.005. PROHIBITED INFORMATION. A report required |
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| 67 | 67 | | under Section 2117.002 may not include personally identifying |
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| 68 | 68 | | information or any information excepted from disclosure under |
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| 69 | 69 | | Chapter 552. |
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| 70 | 70 | | SECTION 2. This Act takes effect September 1, 2023. |
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