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Committee on Ways and Means - 87th R.S. (2021)
Monitor agencies and programs in the Committee's jurisdiction and oversee the implementation of legislation passed by the 87th Legislature. Actively oversee associated rulemaking and agency actions to ensure the intended legislative outcome of all legislation, including the following:
- HB 2080 87th R.S., and SB 903 87th R.S., relating to taxpayers' suits;
- HB 2404 87th R.S., relating to creating and maintaining a database of information regarding certain local economic development agreements;
- SB 248 87th R.S., relating to the sale of cigarettes, tobacco products, and e-cigarettes;
- SB 2 86th R.S. (the Texas Property Tax Reform and Transparency Act of 2019) and related property tax reform legislation passed by the 87th Legislature, including HB 1869 87th R.S.; HB 2429 87th R.S.; HB 2723 87th R.S.; and SB 1438 87th R.S.; and
- Legislation relating to reform of the property tax appraisal system, including HB 988 87th R.S.; HB 2941 87th R.S.; HB 3971 87th R.S.; SB 63 87th R.S.; SB 916 87th R.S.; and SB 1919 87th R.S..
Study and consider methods of providing additional property tax relief, including the use of $3 billion in available American Rescue Plan Act funds that were held for future tax relief by the 87th Legislature, and other sources of revenue. Explore options to reduce business property tax burdens and options for limiting the growth of property tax bills.
Study Texas' property tax appraisal system and make appropriate recommendations to improve the appraisal system. The study should include:
- Assessing the accuracy of appraised values and operational effectiveness of appraisal districts;
- Evaluating methods of selecting chief appraisers, appraisal review boards, and appraisal district directors; and
- Evaluating existing appraisal protections for taxpayers and ease of taxpayer participation in the appraisal process.
Conduct a comprehensive review of the impact of not renewing Chapter 313, Tax Code. Evaluate tax incentives offered by other states and make recommendations for incentivizing manufacturers and other capital-intensive businesses to locate to Texas.
Evaluate the impact of shifting to destination sourcing for local sales and use tax purposes, including the benefits of reduced taxpayer confusion. Monitor the implementation of the Comptroller's amendments to 34 Tx. Admin. Code §3.334, relating to local sales and use taxes, and the Comptroller's Sales Tax Rate Locator. Make recommendations for legislation to improve Texas' local sales and use tax sourcing.
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