HBA-TYH H.J.R. 12 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.J.R. 12
By: Culberson
State Affairs
2/23/1999
Introduced



BACKGROUND AND PURPOSE 

Currently, state law requires a simple majority of votes in each chamber of
the legislature to pass a new tax, increase existing tax rates, or extend
the application of a tax.  As proposed, H.J.R. 12 requires the submission
to the voters of a constitutional amendment requiring a two-thirds vote of
each chamber of the legislature for the imposition, increase, or extension
of a state tax. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Article VIII of the Texas Constitution by adding Section
25, as follows: 

Sec. 25.  (a)  Prohibits the legislature from imposing a state tax,
increasing the rate of a state tax, or extending the application of a state
tax to a new class of persons, property, transactions, or other items
unless approved by a vote of two-thirds of the membership of each house.  
 
(b)  Provides that this section does not apply to the repeal or amendment
of an exemption or other exception expressly provided by statute on
September 1, 1999.  
 
(c)  Provides that this section does not apply to the imposition, increase,
or extension of a fee if the revenue from the fee is required to be used
for purposes related to the activity for which the fee is imposed.  

SECTION 2.  Requires this proposed constitutional amendment be submitted to
the voters at an election to be held November 2, 1999.  Sets forth the
required language for the ballot.