HBA-EDN H.J.R. 105 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.J.R. 105
By: Gallego
Ways & Means
4/25/2001
Introduced



BACKGROUND AND PURPOSE 

Volunteer firefighters and volunteer emergency medical technicians perform
a necessary service in many counties across the state.  These volunteers
often risk their own safety to provide for the safety of others and yet
receive no monetary compensation for their services.  Allowing counties to
provide incentives to these volunteers, such as a tax credit, may help to
ensure the continuation of and demonstrate appreciation for these services.
As proposed, House Joint Resolution 105 requires the submission to the
voters of a constitutional amendment authorizing a county to provide an ad
valorem tax credit for a volunteer firefighter or volunteer emergency
medical technician. 

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 Joint Resolution 105 amends the Texas Constitution to authorize the
governing body of a county to provide for a volunteer firefighter or
volunteer emergency medical technician to receive a credit against ad
valorem taxes imposed by the county on real property of the firefighter or
technician.  The resolution authorizes the legislature to provide for the
administration of these provisions and to provide additional qualifications
and limitations for such an ad valorem tax credit.     

FOR ELECTION

This proposed constitutional amendment shall be submitted to the voters at
an election to be held November 6, 2001.