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House Committee on Ways and Means - 76th R.S. (1999)

Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways and Means, Texas House of Representatives interim report, 2000 : a report to the House of Representatives, 77th Texas Legislature.
Subjects: e-commerce | Internet | Natural gas industry | Oil industry | Sales tax exemptions | Sales taxes | Severance taxes | Tax credits | Tax holidays | Tax incentives | Tax revenue | Tax system | Use taxes | Wages |
Library Call Number: L1836.76 w368
Session: 76th R.S. (1999)
Online version: View report [64 pages  File size: 3,235 kb]
Charges: This report should address the charges below.
1. Study the economic impact of Internet commerce on state and local tax revenues. Monitor the activities and recommendations of the federal Advisory Commission on Electronic Commerce.
2. Identify and list the specific changes to the tax structure that would: (1) produce the most positive effect on gross state product; (2) produce the most positive effect on the creation and retention of jobs that pay a living wage; (3) most benefit troubled or declining industries, such as agriculture or oil production; (4) promote enhanced tax equity, including mitigation of the regressivity of the current tax structure; and (5) address loopholes that permit certain classes of taxpayers to avoid equitable taxation. Each list should be a separate list, and any tax changes recommended should take into account the revenue needs of the state.
3. Review the tax exemptions and credits approved by the 76th Legislature, including SB 441, 76th Legislature, Regular Session, and the emergency severance tax measures, and evaluate their success in achieving legislative goals.

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