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6 Document(s) [ Subject: Tax credits ]
| Committee: | House Ways and Means | |
| Title: | Interim Report | |
| Library Catalog Title: | House Committee on Ways and Means, Texas House of Representatives interim report, 2002 : a report to the House of Representatives, 78th Texas Legislature. | |
| Subjects: | e-commerce | Franchise taxes | Internet | Property taxes | Sales taxes | Special taxing districts | Tax appraisals | Tax credits | Use taxes | | |
| Library Call Number: | L1836.77 w368 | |
| Session: | 77th R.S. (2001) | |
| Online version: | View report [132 pages File size: 2,006 kb] | |
| Charges: | This report should address the charges below. | |
| 1. | Review the laws and procedures governing appeals of appraised values for property tax purposes. Consider whether a low-cost alternative to district court would be beneficial in disputes involving small amounts of money. Also review the process by which the Comptroller of Public Accounts reviews and adjusts the values assigned by appraisal districts, including possible hardships on local taxing jurisdictions when adjustments are made. | |
| 2. | Review the dedicated uses of the additional municipal sales and use tax, sales and use taxes imposed under Chapters 451-453 of the Transportation Code, sales and use taxes for special purpose taxing authorities, county sales and use taxes, county health services sales and use tax, and county sales and use tax for landfill and criminal detention centers, and municipal and county hotel occupancy taxes. Assess the impact such taxes have on the ability of communities to respond to changes in demand for and use of governmental services. | |
| 3. | Continue to study the economic impact of Internet commerce on state and local tax revenues, and monitor federal legislation and action relating to Internet taxation, including state participation in multi-state efforts to simplify the administration of sales and use taxes. | |
| 4. | Review the effects of franchise tax credits authorized by SB 441, 76th R.S., and evaluate their success in achieving legislative goals. | |
| 5. | Actively monitor agencies and programs under the committee's oversight jurisdiction. | |
| Committee: | Senate Economic Development | |
| Title: | Interim Report - Business financing | |
| Library Catalog Title: | Interim report to the 77th Texas Legislature / Senate Committee on Economic Development, Subcommittee on Private Sector Business Financing. | |
| Subjects: | Business loans | Economic development | Tax credits | | |
| Library Call Number: | L1836.76 ec74b | |
| Session: | 76th R.S. (1999) | |
| Online version: | View report [65 pages File size: 1,188 kb] | |
| Charge: | This report should address the charge below. | |
| 1. | Study trends relating to the availability of private sector business financing in an effort to find ways to promote entrepreneurship, job creation and economic development in Texas. The Committee shall make recommendations to facilitate access to private sector business capital. | |
| Committee: | House Ways and Means | |
| Title: | Interim Report | |
| Library Catalog Title: | House Committee on Ways and Means, Texas House of Representatives interim report, 2000 : a report to the House of Representatives, 77th Texas Legislature. | |
| Subjects: | e-commerce | Internet | Natural gas industry | Oil industry | Sales tax exemptions | Sales taxes | Severance taxes | Tax credits | Tax holidays | Tax incentives | Tax revenue | Tax system | Use taxes | Wages | | |
| Library Call Number: | L1836.76 w368 | |
| Session: | 76th R.S. (1999) | |
| Online version: | View report [64 pages File size: 3,235 kb] | |
| Charges: | This report should address the charges below. | |
| 1. | Study the economic impact of Internet commerce on state and local tax revenues. Monitor the activities and recommendations of the federal Advisory Commission on Electronic Commerce. | |
| 2. | Identify and list the specific changes to the tax structure that would: (1) produce the most positive effect on gross state product; (2) produce the most positive effect on the creation and retention of jobs that pay a living wage; (3) most benefit troubled or declining industries, such as agriculture or oil production; (4) promote enhanced tax equity, including mitigation of the regressivity of the current tax structure; and (5) address loopholes that permit certain classes of taxpayers to avoid equitable taxation. Each list should be a separate list, and any tax changes recommended should take into account the revenue needs of the state. | |
| 3. | Review the tax exemptions and credits approved by the 76th Legislature, including SB 441, 76th R.S., and the emergency severance tax measures, and evaluate their success in achieving legislative goals. | |
| Committee: | Senate Economic Development, Interim | |
| Title: | Interim report - Texas business climate | |
| Library Catalog Title: | Report on the Texas business climate. | |
| Subjects: | Economic development | Franchise taxes | Job training programs | Literacy | Rainy Day Fund | Skills Development/Smart Jobs Fund | Tax credits | Tax incentives | Telecommunications infrastructure | Tort reform | Transportation infrastructure | Workforce | | |
| Library Call Number: | L1836.75 ec74b | |
| Session: | 75th R.S. (1997) | |
| Online version: | View report [91 pages File size: 3,894 kb] | |
| Charge: | This report should address the charge below. | |
| 1. | Study major legislation concerning economic development enacted during the 1990's to evaluate and identify the legislation's impact on Texas businesses and the economy, such as creation and retention of jobs, financial stability of businesses, and financial investment in Texas. Among other legislation, the Committee should evaluate laws concerning tort reform, tax abatements and incentives, insurance reform, telecommunication deregulation, and trucking deregulation. The Committee may make recommendations to establish a mechanism for on-going analysis of current and future business-related laws. | |
| Committee: | Joint State Guaranty Funds, Select | |
| Title: | Interim report | |
| Library Catalog Title: | Report to the Seventy-second Legislature / by the Joint Select Committee on State Guaranty Funds. | |
| Subjects: | Bankruptcy | Insurance industry | Tax credits | | |
| Library Call Number: | L1836.71 g931 | |
| Session: | 71st R.S. (1989) | |
| Online version: | View report [98 pages File size: 2,854 kb] | |
| Charge: | This report should address the charge below. | |
| 1. | Study the costs and benefits of the premium tax credit allowed for guaranty fund assessments under Article 9.48, Insurance Code (Texas Title Insurance Guaranty Act), Article21.28-C, Insurance Code (Texas Property and Casualty Insurance Guaranty Act), and Article 21.28-D, Insurance Code (Life, Accident, Health and Hospital Service Insurance Guaranty Association Act). The study should include, but shall not be limited to, a review the benefits to Texas policyholders, the benefits to the insurance industry, the cost of the tax credit to Texas taxpayers, the impact on the insurance industry of repealing the tax credit, the impact on Texas policyholders of repealing the tax credit, and alternatives to the tax credit. | |
| Supporting documents | ||
| Committee: | Joint State Guaranty Funds, Select | |
| Title: | Proclamation | |
| Library Catalog Title: | Proclamation | |
| Library Call Number: | L1800.1 p926 | |
| Session: | 71st R.S. (1989) | |
| Online version: | View document [1 pages File size: 101 kb] | |
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