| 1 | 1 | | 88S30345 CJC-D |
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| 2 | 2 | | By: Wilson H.B. No. 165 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of the governor to order the state and |
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| 8 | 8 | | political subdivisions of the state to refrain from supporting the |
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| 9 | 9 | | enforcement of federal tax law if the federal government denies or |
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| 10 | 10 | | fails to timely respond to certain requests for aid. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Subchapter B, Chapter 418, Government Code, is |
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| 13 | 13 | | amended by adding Section 418.027 to read as follows: |
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| 14 | 14 | | Sec. 418.027. EFFECT OF DENIAL OR INACTION BY FEDERAL |
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| 15 | 15 | | GOVERNMENT IN RESPONSE TO CERTAIN REQUESTS FOR AID. (a) In this |
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| 16 | 16 | | section, "border region" has the meaning assigned by Section |
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| 17 | 17 | | 772.0071. |
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| 18 | 18 | | (b) This section applies only if the governor submits a |
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| 19 | 19 | | request for a presidential disaster declaration under the Robert T. |
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| 20 | 20 | | Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. |
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| 21 | 21 | | Section 5121 et seq.) for an area in this state any part of which is |
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| 22 | 22 | | located in the border region and the request is: |
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| 23 | 23 | | (1) denied; or |
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| 24 | 24 | | (2) neither approved nor denied before the 31st day |
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| 25 | 25 | | after the date the request is submitted by the governor. |
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| 26 | 26 | | (c) The governor may issue an executive order directing this |
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| 27 | 27 | | state and all political subdivisions of this state to withhold |
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| 28 | 28 | | financial and other assistance to the Internal Revenue Service in |
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| 29 | 29 | | enforcing any provision of the Internal Revenue Code of 1986 |
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| 30 | 30 | | against an individual who resides in this state or an entity doing |
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| 31 | 31 | | business in this state unless the enforcement action against the |
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| 32 | 32 | | individual or entity also involves a violation of the law of this |
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| 33 | 33 | | state. |
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| 34 | 34 | | (d) An executive order issued by the governor under |
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| 35 | 35 | | Subsection (c) continues in effect until the earlier of: |
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| 36 | 36 | | (1) the date on which the governor rescinds the order; |
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| 37 | 37 | | or |
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| 38 | 38 | | (2) if the basis for the issuance of the order is a |
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| 39 | 39 | | request described by Subsection (b)(2), the date on which the |
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| 40 | 40 | | request is approved. |
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| 41 | 41 | | SECTION 2. This Act takes effect immediately if it receives |
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| 42 | 42 | | a vote of two-thirds of all the members elected to each house, as |
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| 43 | 43 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 44 | 44 | | Act does not receive the vote necessary for immediate effect, this |
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| 45 | 45 | | Act takes effect on the 91st day after the last day of the |
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| 46 | 46 | | legislative session. |
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