By: Perry, et al. S.B. No. 506
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. The term does not include a university system or an
institution of higher education as defined by Section 61.003,
Education Code.
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) audit activities listed by each type of tax
administered by the agency, including total assessments, emerging
audit issues, and common audit errors;
(2) 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;
(3) 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;
(4) 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;
(5) any requests for guidance from members of the
public relating to a tax or fee listed by type of guidance
requested; and
(6) 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.