HBA-JRA H.J.R. 30 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.J.R. 30
By: Oliveira
Ways & Means
3/2/1999
Introduced



BACKGROUND AND PURPOSE 

Some areas of Texas suffer from high unemployment and low per capita
income.  One means by which to address those problems is to offer tax
incentives in order to attract businesses and jobs.  As proposed, H.J.R. 30
requires the submission to the voters of a constitutional amendment
authorizing the legislature to provide for the creation of targeted tax
incentive programs. 

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 Section 52-a, Article III, Texas Constitution, to
authorize the legislature to provide for the creation of targeted tax
incentive programs, among others, for the public purposes of development
and diversification of the state's economy, the elimination of unemployment
and underemployment in the state, the stimulation of agricultural
innovation, the fostering of the growth of enterprises based on
agriculture, or the development or expansion of transportation or commerce
in the state.  Authorizes the creation of such programs notwithstanding any
other provision of this constitution, including Section 1(a), Article VIII,
Texas Constitution (No State Ad Valorem Tax Levy;  County Levy for Roads
and Flood Control;  Tax Donations). 

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