LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION March 14, 2025 TO: Honorable Joan Huffman, Chair, Senate Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB266 by Perry (Relating to certain tax and fee collection procedures and taxpayer suits.), As Introduced No fiscal implication to the State is anticipated. The bill would affect procedures regarding disposition of taxpayers' claims or disputes but would not alter tax base, rate, exemption policy or other factors determining tax liabilities and accordingly would not have fiscal implications.The bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2025, and would apply to a managed audit that is in progress and an administrative or judicial proceeding that is pending or filed on or after the effective date of the bill. Local Government ImpactNo fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
March 14, 2025
TO: Honorable Joan Huffman, Chair, Senate Committee on Finance FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: SB266 by Perry (Relating to certain tax and fee collection procedures and taxpayer suits.), As Introduced
TO: Honorable Joan Huffman, Chair, Senate Committee on Finance
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: SB266 by Perry (Relating to certain tax and fee collection procedures and taxpayer suits.), As Introduced
Honorable Joan Huffman, Chair, Senate Committee on Finance
Honorable Joan Huffman, Chair, Senate Committee on Finance
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
SB266 by Perry (Relating to certain tax and fee collection procedures and taxpayer suits.), As Introduced
SB266 by Perry (Relating to certain tax and fee collection procedures and taxpayer suits.), As Introduced
No fiscal implication to the State is anticipated.
No fiscal implication to the State is anticipated.
The bill would affect procedures regarding disposition of taxpayers' claims or disputes but would not alter tax base, rate, exemption policy or other factors determining tax liabilities and accordingly would not have fiscal implications.The bill would take effect immediately upon enactment, assuming it received the requisite two-thirds majority votes in both houses of the Legislature. Otherwise, it would take effect September 1, 2025, and would apply to a managed audit that is in progress and an administrative or judicial proceeding that is pending or filed on or after the effective date of the bill.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD
JMc, KK, SD