HBA-KDB H.B. 1393 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 1393
By: Hodge
Ways & Means
3/8/2001
Introduced



BACKGROUND AND PURPOSE 

Currently, only the tax collector of a taxing unit in a county with a
population of 2.8 million or more is authorized to grant tax refunds up to
$2,500 without the consent of the governing body of the taxing unit.  If
the population threshold were lowered, other counties  could also process
tax refunds that fall within this dollar range without obtaining the
authorization of a governing body.  House Bill 1393 decreases from 2.8
million to 1.5 million the necessary county population for  a county to be
eligible to grant tax refunds up to $2,500 without  obtaining  the
authorization of a governing body. 

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. 

ANALYSIS

House Bill 1393 amends the Tax Code to decrease from 2.8 million to 1.5
million the population threshold for a county regarding tax refunds above
which the county tax collector may make a refund up to $2,500 without
obtaining the authorization of the governing body of the taxing unit. 

EFFECTIVE DATE

September 1, 2001.