Texas 2023 - 88th 4th C.S.

Texas House Bill HJR6 Compare Versions

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1	1	88S40212 SRA-D
2	2	By: Raymond H.J.R. No. 6
3	3
4	4
5	5	A JOINT RESOLUTION
6	6	proposing a constitutional amendment providing honesty in state
7	7	taxation.
8	8	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Article VIII, Texas Constitution, is amended by
10	10	adding Section 2-a to read as follows:
11	11	Sec. 2-a. (a) A "regulatory tax" is a fee, levy, surcharge,
12	12	assessment, fine, penalty, or other charge of any kind imposed by
13	13	this state, regardless of the date the law imposing the charge was
14	14	enacted or whether the revenue from the charge is dedicated for a
15	15	primary purpose other than to raise revenue for general purposes,
16	16	including:
17	17	(1) a charge imposed for a specific benefit conferred
18	18	or privilege granted directly to the taxpayer that is not provided
19	19	to a person who did not pay the charge and that does not exceed the
20	20	reasonable cost to this state of conferring the benefit or granting
21	21	the privilege;
22	22	(2) a charge imposed for a specific state service or
23	23	product provided directly to the taxpayer that is not provided to a
24	24	person who did not pay the charge and that does not exceed the
25	25	reasonable cost to this state of providing the service or product;
26	26	(3) a charge imposed for the reasonable regulatory
27	27	cost to this state related to the issuance of a license or permit,
28	28	the performance of an investigation, inspection, or audit, or the
29	29	enforcement of a state law or order;
30	30	(4) a charge imposed for the purchase, rental, lease,
31	31	or other use of state property; and
32	32	(5) a fine, penalty, or other monetary charge imposed
33	33	by this state for or in connection with a violation of a state law or
34	34	order.
35	35	(b) The intent of this section is to protect the taxpayers
36	36	of this state from hidden tax increases by appropriately
37	37	identifying state-imposed charges as state taxes.
38	38	(c) After November 5, 2024, the legislature may not enact a
39	39	general law that imposes a state tax, including a regulatory tax, or
40	40	amends the provisions relating to a state tax, including a
41	41	regulatory tax, if the enacted or amended provisions relating to
42	42	the tax identify the tax as another type of charge such as a "fee,"
43	43	"levy," "surcharge," "assessment," "fine," or "penalty."
44	44	(d) Not later than January 1, 2028, the legislature shall
45	45	revise every reference in state statute to a fee, levy, surcharge,
46	46	assessment, fine, penalty, or other charge of any kind imposed by
47	47	this state for a primary purpose other than to raise revenue for
48	48	general purposes to refer to the charge as a "regulatory tax."
49	49	Beginning January 1, 2028, a regulatory tax identified in statute
50	50	as another type of charge such as a "fee," "levy," "surcharge,"
51	51	"assessment," "fine," or "penalty" is void and may not be
52	52	collected.
53	53	SECTION 2. This proposed constitutional amendment shall be
54	54	submitted to the voters at an election to be held November 5, 2024.
55	55	The ballot shall be printed to permit voting for or against the
56	56	proposition: "The constitutional amendment providing honesty in
57	57	state taxation."