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24 Document(s) [ Subject: Business taxes ]

Committee: Senate Finance
Title: Interim Report
Subjects: Alamo | Alternatives to incarceration | Appropriations bill riders | Business taxes | Criminal justice | Delinquent taxes | Disaster relief | Driver Responsibility Program | Economy | Emergency medical services | Federal aid | Federal funds | Fees | General Land Office | Hurricane Harvey | Interest rates | Juvenile justice system | Legislative Budget Board, Texas | Natural disasters | Personal property taxes | Probation | Rainy Day Fund | State budget certification | State budgets | Tax refunds | Texas Emissions Reduction Plan |
Library Call Number: L1836.85 F49
Session: 85th R.S. (2017)
Online version: View report [64 pages]
Charges: This report should address the charges below.
1. Monitor all funds currently being used to address Hurricane Harvey relief and recovery. Identify ways to maximize the use of federal funds and ensure the efficient use of state funds.
2. Evaluate the long-term impact of Hurricane Harvey on the Texas economy and the gulf coast region.
3. Alamo Historical Site Renovation: Monitor the expenditures of state funds appropriated to the General Land Office for the preservation, maintenance, and operation of the Alamo historical site. Ensure the funds are spent to emphasize the architectural design and the historical impact the battle had on the development of Texas as a nation and as a state.
4. Economic Stabilization Fund: Examine options to increase investment earnings of the Economic Stabilization Fund in a manner that mini mizes overall risk to the fund balance. Investment options should ensure the liquidity of a sufficient portion of the balance so that the legislature has the resources necessary to address the needs of the state, including natural disasters. Evaluate how the Economic Stabilization Fund constitutional limit is calculated; consider alternative methods to calculate the limit, and alternative uses for funds above the limit.
5. Texas Emission Reduction Plan: Review the Texas Emission Reduction Plan (TERP) and its economic benefits to the state. Examine whether the state's investment in TERP, including transfers from the Department of Transportation, are being effectively utilized to comply with federal air quality standards, reduce pollution, and protect the public health of Texans.
6. Request to Exceed Review: Review all riders requiring interim action by the Legislative Budget Board to reduce the number of times interim budget modification is necessary.
7. Fee Structure Review: Review state General Revenue - Dedicated fees and make recommendations to reduce fees and lessen reliance on General Revenue - Dedicated fee balances to certify the budget.
8. Adult and Juvenile Corrections Funding: Examine the funding patterns used to fund the juvenile justice system and adult probation departments. Develop recommendations to ensure the Texas Juvenile Justice Department budget does not dis-incentivize the use of cost-effective best practices such as diverting youth from the juvenile justice system, providing services to youth in their community, and keeping youth closer to home. In addition, review funding to adult probation departments and ensure it provides for an equitable distribution to all Texas Probation Departments.
9. Trauma Funding: Review revenue sources currently funding the state's trauma system and the impact of declining revenues and balances in General Revenue - Dedicated accounts. Evaluate the impact of statutory changes affecting trauma system funding, including efforts to eliminate the Driver Responsibility Program. Examine ways to ensure sustainability of the trauma system in Texas.
10. Property Tax on Business Personal Property: Evaluate the property tax as it applies to business personal property and the current $5oo exemption. Quantify the economic effect of taxing business personal property and determine whether the tax places Texas at a competitive disadvantage relative to other states. Evaluate the burden on taxpayers and local governments of administering the property tax on business personal property and determine whether the current $soo exemption should be increased.
11. Interest Rate Disparity: Evaluate the rate of interest charged on delinquent property taxes and delinquent state taxes, compared to the rate of interest paid on property tax refunds and state tax refunds. • Evaluate the effect of interest rate disparity on the assessment decisions of governments and the payment decisions of taxpayers. • Quantify the amount by which state and local governments profit from interest rate disparity. • Identify best practices among other states regarding interest rates charged and paid. • Recommend a plan and timeline to reduce interest rate disparity.
12. Monitoring: Monitor the implementation of the following funding initiatives: • CPS Critical Needs - Monitor the impact of salary increases and additional caseworkers allocated to Child Protective Services last interim. • Health Care Costs Across State Agencies - Monitor coordination efforts among state agencies to improve health care and reduce costs pursuant to Article IX, Section 10.06 and Section 10.07. • Behavioral Health - Monitor the state's progress in coordinating behavioral health services and expenditures across state government, pursuant to Article IX section 10.04, including the impact of new local grant funding provided by the 85th Legislatu re. • Sporting Goods Sales Tax - Identify state and local park needs and determine whether the Sporting Goods Sales Tax is meeting those needs.
Committee: Senate Finance
Title: Interim Report
Library Catalog Title: Interim charge recommendations to the 82nd Legislature
Subjects: Affordable housing | Aging and Disability Services, Texas Department of | Border security | Business taxes | Cancer Prevention and Research Institute of Texas | Disaster relief | Economic stabilization | Federal aid | Highway finance | Hospitals | Mineral rights | Nursing education | Prepaid tuition plans | Property tax exemptions | Property taxes | Rural health care | State budgets | Tax and expenditure limits | Tax appraisals | Tax incentives | Tax revenue | Tobacco taxes | Traffic | Transportation, Texas Department of | Tropical storms | University finance | University of Texas Medical Branch at Galveston |
Library Call Number: L1836.81 F49
Session: 81st R.S. (2009)
Online version: View report [158 pages  File size: 7,366 kb]
Charges: This report should address the charges below.
1. Review and make recommendations regarding existing and future public debt at all levels of government in Texas, including independent school districts, cities, other local governments and the Texas Guaranteed Tuition Plan.
2. Study the impact of recent hurricanes for which a federal disaster declaration was issued on local economies. Examine the basis for the distribution of federal dollars for hurricane cleanup across the state. Review past methods of distribution, including those involving the Texas Department of Housing and Community Affairs and the Office of Rural Community Affairs. Develop policy and statutory recommendations to ensure that the system of distribution is effective to address needs of the various regions of the state in the event of future disasters. Provide effective budget oversight of state agencies that received appropriations as a result of hurricane damage. Examine the rebuilding of University of Texas Medical Branch at Galveston and the collection and proper deposit of federal reimbursements.
3. Review the effect that Texas Business Tax credits, such as a research and development credit, have on economic development in Texas. Determine whether the costs of various tax credits would be adequately offset by the net increase in state sales tax and other revenues and jobs produced by each credit. Focus on businesses relocating to or from the State of Texas, the impact on the tax base, employment, and the overall economic condition of the state.
4. Identify and evaluate potential improvements to the property tax system. Consider and make recommendations relating to the following:
  • Methods to increase public participation in the tax rate-setting process and ensure fairness in appraisal protests and appeals;
  • Requirement that property appraisal values may not increase by more than inflation and/or population growth, or another amount to be determined by local taxing authorities, with a maximum cap of 10 percent;
  • Exemptions provided to community housing development organizations to determine if changes are needed to ensure that the public benefits outweigh the revenue loss;
  • Methods and procedures for determining a real property interest in oil or gas in place, as contained in Texas Tax Code Sec. 23.175, including how market-based data and market-based methodology could possibly be used to ensure fair, reliable, and equitable price forecasts of oil and gas interests. Analyze the need for the creation of an Oil and Gas Valuation Advisory Committee to assist in forecasting current calendar year statewide average prices for oil and gas; and
  • the constitutional constraints and fiscal implications of exempting real property, leased to a school, as defined by Section 11.21 of the Tax Code, from ad valorem taxation.
5. Examine the Texas Tomorrow Fund and its impact on institutions of higher education. Assess current and future costs, the ability of institutions to absorb the costs, and make recommendations for ensuring a sound fiscal approach to managing the fund for the future.
6. Study the impact of changing the constitutional and statutory spending limit based on the sum of the rate of population growth and the rate of inflation. Examine what past biennial spending limits would have been, and what the next biennium's limit might be, under a new definition. Consider the impact of exempting growth from federally mandated programs.
7. Study and make recommendations regarding formula funding and its impact on the cost of attendance and methods of financing higher education institutions, including funding differences for pharmacy and nursing programs; research funding; performance funding; and funding for institutions that face capacity student enrollment. Specifically address the following:
  • Methods of financing capital projects at higher education institutions, including the levels of deferred maintenance, the impact of deferred maintenance on the ability to offer basic instructional services, and the methods used to finance deferred maintenance projects. Recommend alternatives for providing a structured and recurring funding mechanism more suited to the state's fiscal capacity and institutional needs
  • Supplemental funding for structured programs that are essential for student success and for meeting the goals of Closing the Gaps, including those that provide concentrated student academic and personal support services for universities that enroll a high proportion of non-traditional or at-risk students. Study and make recommendations regarding the quality and effectiveness of academic advising, focusing on resources, staff development, and impact on time­ to-degree.
8. Review the capacity of rural hospitals, rural hospital infrastructure, and the statewide impact of services provided by rural hospitals. Make recommendations for funding options to help communities that do not have adequate resources to replace aging infrastructure and consider the creation ofa rural hospital infrastructure support program similar to the courthouse preservations fund.
9. Examine transportation funding concepts contained in legislation considered during the 81 st Legislature, Regular and Special Sessions. Analyze options and make recommendations relating to historical funding strategies, including prioritization of existing revenues, as well as alternative state and local transportation funding concepts. (Joint charge with Senate Transportation and Homeland Security Committee)
  • Ensure that the pass-through program reimbursements to contractors and local public entities are based on actual project costs and not cost estimates.
  • Prioritize necessary road construction projects and target financing to those segments that affect the largest number of Texans through congestion mitigation.
  • Ensure that Texas receives the best value for its investment. (Subcharges added pursuant to Dewhurst letter dated 4/8/2010.)
10. Monitor the implementation of legislation addressed by the Senate Committee on Finance, 81 st Legislature, Regular and Called Sessions, and make recommendations for any legislation needed to improve, enhance, and/or complete implementation. Specifically, monitor the following:
  • The Legislative Budget Board effectiveness and efficiency review of Chapter 313, Tax Code. Consider whether tax provisions provide a net benefit to the state.
  • Monitor ongoing faculty recruitment and retention for Texas nursing schools, and assess the impact ofincreased state funds to nursing schools to increase faculty salaries and add new teaching schools.
  • Monitor the use of Byrne Grant Border security funds, including whether additional funds need to be spent on communications interoperability.
  • Monitor the Department of Aging and Disability Services (DADS) implementation of SB 643, emergency legislation relating to Texas' state supported living centers (SSLCs), implementation of Special Provisions relating to All Health and Human Services Agencies, Section 48, Contingency Appropriation for the Reshaping of the System for Providing Services to Individuals with Developmental Disabilities, and implementation of the United States Department of Justice (DOJ) Settlement Agreement terms.
  • Provide effective budget oversight of Texas Department of Transportation's implementation of Riders 55 and 56, appropriations from State Highway Fund No. 006 and Proposition 12 General Obligation Bonds for reducing congested road segments.
  • Monitor the revenue receipts associated with the weight-based tobacco tax.
  • Monitor the Cancer Prevention and Research Institute of Texas grant making process to ensure that funds are spent efficiently and effectively.
  • Monitor the expenditure of federal American Resource and Recovery Act funds. Review the extent to which federal stimulus funds affected each agency's ability to meet or surpass its Performance Measure Targets. Consider the effect that delays in federal approvals have had on funding for public education and weatherization programs.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways & Means, Texas House of Representatives interim report, 2010 : a report to the House of Representatives, 82nd Texas Legislature
Subjects: Administrative Hearings, State Office of | Appraisal review boards | Business taxes | Cable telecommunications providers | Comptroller of Public Accounts campaigns and elections | Margins tax | Property tax exemptions | Sales tax exemptions | Sales taxes | Satellite communications | State administrative hearings | Tax appraisals |
Library Call Number: L1836.81 W368
Session: 81st R.S. (2009)
Online version: View report [128 pages  File size: 1,365 kb]
Charges: This report should address the charges below.
1. Monitor the revised franchise tax and identify changes to simplify the tax and improve compliance and fairness.
2. Examine the state's major tax exemptions to determine how the current costs and benefits compare with the original legislative objectives. Make recommendations for adjustments as needed.
3. Study methods for improving the quality and uniformity of, and communications to taxpayers about, property tax appraisals.
4. Evaluate the impact of the transfer of administrative law judges from the Comptroller's Office to the State Office of Administrative Hearings on the dispute resolution process.
5. Study the tax structure as applied to cable versus satellite service to determine if any unfair competition results from state tax policies.
6. Monitor the implementation of property tax appraisal and alternative valuation appeal reforms enacted by the 81st Legislature.
7. Monitor the agencies and programs under the committee's jurisdiction.
Committee: Senate Advisory Council on the Digital Economy
Title: Executive Summary
Library Catalog Title: Bringing digital opportunity to all Texans : the report.
Subjects: Advisory Council on the Digital Economy, Texas | Business taxes | Community colleges | Consumer protection | Digital divide | Economic development | High tech employment | High tech industry | High technology | Internet | Privacy | State government contracts | Technology education |
Library Call Number: L1836.76 d569s
Session: 76th R.S. (1999)
Online version: View report [6 pages  File size: 52 kb]
Charges: This report should address the charges below.
1. With a focus on maintaining Texas' leadership in the digital economy, the Council shall consider strategies that (a) promote Texas' already-existing technology-friendly climate, (b) reduce governmental impediments to the greater economic opportunities for technology companies in Texas, and (c) encourage technology companies to locate in and remain in Texas. Specifically, the Council shall consider: A. How to create broad promotional efforts that highlight Texas' pro-technology business climate. B. How tax policy encourages or discourages the growth of Texas' high tech industry. C. How state government permitting, contracting and regulatory compliance processes affect the growth of Texas' high tech industry.
2. To enhance Texas' position as a leader in the digital economy, the Council shall consider strategies to develop a more educated workforce. Specifically, the Council shall consider: A. Which improvements in K-12 mathematics and science education programs might help meet the workforce needs of the high tech industry. B. How to improve the technology training for primary and secondary school teachers and how technology can be more fully integrated into the curriculum of Texas' schools. C. Whether current high school technology programs meet the workforce needs of the high tech industry. D. How Texas' community colleges can be a key to addressing the workforce demands of the high tech industry. E. How to encourage the movement of technology from university labratories into Texas' high tech companies.
3. The growth of the Internet brings new opportunities, such as greater information distributed more broadly, and new risks. The Council shall develop strategies to promote the broad opportunities that the Internet brings and shall consider what, if any, steps might be taken to minimize the adverse effects of the new risks. Specifically, the Council shall consider: A. How to bridge the digital divide and make the opportunities of the Internet available to more Texans. B. What consumer protection measures, including fraud protection, privacy protection and anti-spamming protection, can provide consumers with greater confidence in their use of the Internet as a tool for information and commerce. C. How to utilize the Internet as a means of addressing public health concerns regarding the delivery of medical information and services. D. How to utilize the Internet as a tool to allow for greater public participation in the democratic process. E. How to utilize the Internet as a means of enhancing rural economic development. F. What measures can be taken to give parents greater control over their children's use of the Internet.
Committee: Senate Advisory Council on the Digital Economy
Title: Interim Report
Library Catalog Title: Report of the Advisory Council on the Digital Economy (ACDE) : bringing digital opportunity to all Texans.
Subjects: Advisory Council on the Digital Economy, Texas | Business taxes | Community colleges | Consumer protection | Digital divide | Economic development | High tech employment | High tech industry | High technology | Internet | Privacy | State government contracts | Technology education |
Library Call Number: L1836.76 d569
Session: 76th R.S. (1999)
Online version: View report [45 pages  File size: 128 kb]
Charges: This report should address the charges below.
1. With a focus on maintaining Texas' leadership in the digital economy, the Council shall consider strategies that (a) promote Texas' already-existing technology-friendly climate, (b) reduce governmental impediments to the greater economic opportunities for technology companies in Texas, and (c) encourage technology companies to locate in and remain in Texas. Specifically, the Council shall consider: A. How to create broad promotional efforts that highlight Texas' pro-technology business climate. B. How tax policy encourages or discourages the growth of Texas' high tech industry. C. How state government permitting, contracting and regulatory compliance processes affect the growth of Texas' high tech industry.
2. To enhance Texas' position as a leader in the digital economy, the Council shall consider strategies to develop a more educated workforce. Specifically, the Council shall consider: A. Which improvements in K-12 mathematics and science education programs might help meet the workforce needs of the high tech industry. B. How to improve the technology training for primary and secondary school teachers and how technology can be more fully integrated into the curriculum of Texas' schools. C. Whether current high school technology programs meet the workforce needs of the high tech industry. D. How Texas' community colleges can be a key to addressing the workforce demands of the high tech industry. E. How to encourage the movement of technology from university labratories into Texas' high tech companies.
3. The growth of the Internet brings new opportunities, such as greater information distributed more broadly, and new risks. The Council shall develop strategies to promote the broad opportunities that the Internet brings and shall consider what, if any, steps might be taken to minimize the adverse effects of the new risks. Specifically, the Council shall consider: A. How to bridge the digital divide and make the opportunities of the Internet available to more Texans. B. What consumer protection measures, including fraud protection, privacy protection and anti-spamming protection, can provide consumers with greater confidence in their use of the Internet as a tool for information and commerce. C. How to utilize the Internet as a means of addressing public health concerns regarding the delivery of medical information and services. D. How to utilize the Internet as a tool to allow for greater public participation in the democratic process. E. How to utilize the Internet as a means of enhancing rural economic development. F. What measures can be taken to give parents greater control over their children's use of the Internet.
Committee: House State Affairs
Title: Interim report
Library Catalog Title: House Committee on State Affairs, Texas House of Representatives interim report, 1998 : a report to the House of Representatives, 76th Texas Legislature.
Subjects: Alternative energy | Automobiles | Biotechnology industry | Business taxes | Campaign contributors | Campaign finance reform | Campaign funds | Cloning | Councils of government | Electric utility deregulation | Ethics | Genetic research and testing | Long distance telephone service | Privacy | Public Utility Commission of Texas | Public Utility Regulatory Act | Soft money | State agencies | State taxes | Telephone deregulation | Telephone service |
Library Call Number: L1836.75 st29h
Session: 75th R.S. (1997)
Online version: View report [119 pages  File size: 6,856 kb]
Charges: This report should address the charges below.
1. Examine and evaluate the role of financial contributions in campaigns for election to state offices. Identify practices or trends that may be detrimental to the public good and study ways to eliminate or reverse those trends. (Joint with the House Committee on Elections)
2. Study the threats to personal privacy due to technological advances in the capacity to store data and the increasing use of electronic transaction in government, business, and everyday life. Examine the uses made of such information by governments and commercial enterprises, and the potential for abuse. Assess legislative options.
3. Review conditions in the telecommunications industry. Examine changes that have occurred since the passage of HB 2128, 74th Legislature, Regular Session, and compare current conditions to expectations at the time of passage. Assess the need for revisions to keep the transition to competition on track.
4. Inventory the kinds of public-private arrangements that currently exist in Texas government, and examine any new ethical or accountability issues that arise when the state relies on private entities in non-traditional ways.
5. Study the legal, social, and economic issues likely to arise because of developments in the fields of genetics and bioethics. Such issues may include those related to altered foodstuffs, cloning, reproduction, eugenics, and genetic testing.
6. Examine whether Regional Planning Commissions (COG's) have fulfilled the purposes for which they were established originally, and whether their functions or enabling legislation requires change.
7. Examine the feasibility of combining agency automobile fleets into a pooled fleet that could be centrally administered to obtain efficiencies of operation.
8. Assess the state and local tax impacts of possible changes in the structure of the electric power industry.
Committee: House Ways and Means
Title: Interim report
Library Catalog Title: Ways and Means Committee, Texas House of Representatives interim report, 1996 : a report to the House of Representatives, 75th Texas Legislature.
Subjects: Business taxes | Capital Metro | Dallas Area Rapid Transit | Franchise taxes | Mass transit | Metropolitan Transit Authority | Property taxes | Tax system | VIA Metropolitan Transit | Wildlife management areas |
Library Call Number: L1836.74 w368
Session: 74th R.S. (1995)
Online version: View report [37 pages  File size: 1,238 kb]
Charges: This report should address the charges below.
1. Review any fund balances attributable to excess sales tax revenues of Metropolitan Transit Authorities, including the Authorities' plans for use of the balances.
2. Study features of the franchise tax that enable companies to minimize or avoid tax liability, including the conversion to non-corporate business forms and changing location of the payor.
3. Make an assessment of the revenue impacts on state and local governments of amendments to the Tax Code enacted by the 73rd and 74th Legislatures. The assessment should include amendments with delayed implementation dates.
4. Conduct active oversight of agencies under the committee's jurisdiction, including implementation of the constitutional amendment granting open space valuation to real property under wildlife management.
Committee: House Insurance
Title: Interim report
Library Catalog Title: Interim report of the Insurance Committee, Texas House of Representatives, 70th Legislature.
Subjects: Business taxes | Health insurance | Health maintenance organizations | Insurance rates | Insurance, Texas State Board of | Long-term care insurance | Medically uninsured | State mandates |
Library Call Number: L1836.70 in7
Session: 70th R.S. (1987)
Online version: View report [52 pages  File size: 1,307 kb]
Charges: This report should address the charges below.
1. To monitor all activities and have budget oversight responsibilities for those agencies, boards, and commissions as listed in Rule 3, Section 18.
2. To study the feasibility of long term catastrophic care insurance plans including nursing home care.
3. To study existing statutes mandating health insurance coverage for certain diseases, disabilities and care provided by certain health care professionals, and evaluate the scope of all mandated benefits.
4. To study the proliferation of self insurance plans and the impact of HB 61, 70th Legislature, 2nd Called Session, on the taxation of such plans.
5. To study the equity of the current insurance premium tax system and the feasibility of alternatives. (Joint study with Ways and Means Committee).
Committee: Joint Tax Equity, Select
Title: Interim report - Rethinking Texas taxes, volume 1
Library Catalog Title: Rethinking Texas taxes : final report of the Select Committee on Tax Equity.
Subjects: Business taxes | Economic development | State taxes | Tax system |
Library Call Number: L1836.70 t199 1
Session: 70th R.S. (1987)
Online version: View report [96 pages  File size: 7,367 kb]
Charge: This report should address the charge below.
1. Conduct studies and make findings regarding the burden of state and local taxation borne by various segments of the state's economy and by various categories of individual taxpayers. In the studies the committee shall assess: (1) the relative portion of the total amount of these taxes that is received from each segment of the business community and each category of individual taxpayer; (2) the impact of state and local taxation on economic development in this state; and (3) the relationship between taxes and the revenue needs of the state and local governments and between the tax burden and benefits taxpayers receive from government in this state.
Committee: Joint Tax Equity, Select
Title: Interim Report - Rethinking Texas taxes, volume 2
Library Catalog Title: Rethinking Texas taxes : final report of the Select Committee on Tax Equity.
Subjects: Business taxes | Economic development | State taxes | Tax system |
Library Call Number: L1836.70 t199 2
Session: 70th R.S. (1987)
Online version: View report [550 pages  File size: 41,823 kb]
Charge: This report should address the charge below.
1. Conduct studies and make findings regarding the burden of state and local taxation borne by various segments of the state's economy and by various categories of individual taxpayers. In the studies the committee shall assess: (1) the relative portion of the total amount of these taxes that is received from each segment of the business community and each category of individual taxpayer; (2) the impact of state and local taxation on economic development in this state; and (3) the relationship between taxes and the revenue needs of the state and local governments and between the tax burden and benefits taxpayers receive from government in this state.
Supporting documents
Committee: Joint Tax Equity, Select
Title: Making ends meet: the state budget and the changing Texas economy.
Library Catalog Title: Making ends meet: state budget in the changing Texas economy : a report / prepared for the Select Committee on Tax Equity.
Library Call Number: L1836.70 t199mg
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Tax policy and economic development : a bibliographic survey
Library Catalog Title: Tax policy and economic development : a bibliographic survey and an annotated bibliography / prepared for the Select Committee on Tax Equity.
Library Call Number: L1836.70 t199b
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Testimony
Library Catalog Title: Testimony of witness on behalf of the Texas Domestic Tax Preference Group.
Library Call Number: L1836.70 t199mt
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Texas Foundation for Human Services report
Library Catalog Title: Current spending & future trends in health & human services for the state of Texas / a report prepared for the Select Committee on Tax Equity.
Library Call Number: L1836.70 t199c
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Current spending & future trends in health & human services for the state of Texas
Library Catalog Title: Current spending & future trends in health & human services for the state of Texas
Library Call Number: L1836.70 T199C
Session: 70th R.S. (1987)
Online version: View document [26 pages]
Committee: Joint Tax Equity, Select
Title: Working papers: business/franchise, sales and use, severance, income, insurance, alcohol and tobacco, motor fuels, property, and value added taxes, lottery, state and local user fees, and other topics
Library Catalog Title: Minutes
Library Call Number: L1836.70 T199
Session: 70th R.S. (1987)
Online version: View document [1307 pages  File size: 31,292 kb]
Committee: Joint Premium Tax Task Force
Title: Interim Report
Library Catalog Title: Interim report to the 70th Texas Legislature / Joint Task Force on Premium Tax.
Subjects: Business taxes | Insurance industry |
Library Call Number: L1836.69 p916
Session: 69th R.S. (1985)
Online version: View report [82 pages  File size: 1,798 kb]
Charge: This report should address the charge below.
1. To study and evaluate Article 4.11 of the Texas Insurance Code and its effects upon the taxation of foreign and domestic life, accident and health insurance companies, to identify inequities, if any, in the taxation of such companies, to further identify inequities in Article 21.46, Texas Insurance Code, with respect to retaliatory taxes, to make recommendations to the legislature for the elimination of any such inequities in order to produce tax equality consistent with applicable decisions of the U.S. Supreme Court and to make such other recommendations to the legislature as the task force shall consider appropriate.
Supporting documents
Committee: Joint Premium Tax Task Force
Title: Background information
Library Catalog Title: [Background material submitted to the Joint Task Force on Premium Tax.].
Library Call Number: L1836.69 p916b
Session: 69th R.S. (1985)
Committee: Joint Premium Tax Task Force
Title: SCR 181, 69th Leg.
Library Call Number: SCR 181
Session: 69th R.S. (1985)
Online version: View document [2 pages  File size: 198 kb]
Committee: House Financial Institutions
Title: Interim Report
Library Catalog Title: Interim report of the Financial Institutions Committee, Texas House of Representatives, 67th Legislature.
Subjects: Affordable housing | Business taxes | Consumer credit | Debt collection | Franchise taxes | Home equity loans | Housing Agency, Texas | Mortgages | Stock investments |
Library Call Number: L1836.67 f49
Session: 67th R.S. (1981)
Online version: View report [67 pages  File size: 1,761 kb]
Charges: This report should address the charges below.
1. Examine the possibility of allowing home owners to mortgage homesteads.
2. Study the operation of collection agencies in Texas in order to determine the extent of extortionate and abusive collection tactics.
3. Study money market funds and their impact on the financial markets of Texas.
4. Study the Texas Housing Agency's on-going loan program and financial benefits to homeowners to determine if changes need to be made.
5. Study and report on the feasibility of repealing the present bank shares tax in its entirety and imposing a corporate franchise tax or some other equitable tax on banking corporations doing business in Texas.
Committee: Senate Replacement of Ad Valorem Taxes
Title: Interim Report
Library Catalog Title: Senate study to replace ad valorem taxes : final report.
Subjects: Business taxes | Federal income taxes | Property taxes | School finance | Tax system |
Library Call Number: L1836.65 ad1
Session: 65th R.S. (1977)
Online version: View report [217 pages  File size: 8,284 kb]
Charge: This report should address the charge below.
1. Study the possible replacement of local ad valorem property taxes for the support of public schools with a tax on the products of petroleum refineries and a corporate profits tax or with some other desirable from of taxation.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: Interim report, Sixty-fifth legislative session / Texas House of Representatives Committee on Ways and Means.
Subjects: Business taxes | Franchise taxes | Motor fuels taxes | Natural gas industry | Oil industry | Refineries | Sales tax exemptions | Sales taxes | Severance taxes | State income taxes | Tax system |
Library Call Number: L1836.65 w368
Session: 65th R.S. (1977)
Online version: View report [55 pages  File size: 1,927 kb]
Charges: This report should address the charges below.
1. Oversight responsibility of agency expenditures and related transactions. This function shall encompass a review and monitoring of all appropriations-related actions of those agencies assigned to this committee for appropriative purposes during the 65th Regular Session of the Legislature, to wit: Comptroller of Public Accounts
2. A study of and evaluation of the Texas tax structure. This study shall include a review of the sources of state revenue, both present and proposed, and an analysis of the effect these sources have and would have on the taxpayers of the state. Specifically, the study should accumulate data dealing with tax dollar sources; per capita tax burdens, and comparisons with other states; forms of taxes; amounts of taxes paid by the business community as opposed to the general public; and the effects of the Texas tax structure on business growth and location.
3. A study of the franchise tax and the relative advantages and disadvantages thereto as opposed to other forms of business tax, such as corporate income or profit taxes.
4. A study of the implications, advantages and disadvantages to the state as a whole and to industry alone of a refinery tax on petroleum products. This study should review and analyze other energy-oriented taxes, such as a severance tax or first sale tax.
5. A study of the State sales tax. This study should include a review of various proposals to broaden or narrow the tax, and weigh the relative advantages and disadvantages of each. The study should also include a review of current and proposed exemptions to the sales tax and provide justifications for the keeping of these exemptions.
Committee: House State Departments, Investigate
Title: Report
Library Catalog Title: Report of Committee to Investigate Certain State Departments.
Subjects: Board of Control, Texas | Business taxes | Courts | Education, Texas State Board of | Executive clemency | Ferguson, James E. | Ferguson, Miriam A. 'Ma' | Government ethics | Governors | Gubernatorial pardons | Highway construction | Highway Department, Texas State | Motor fuels taxes | Pardons and Paroles, Texas Board of | Prisons | Railroad Commission of Texas | State purchasing | Tax administration | Textbooks | Treasury Department, Texas State |
Library Call Number: H.J. of Tex., 40th Leg., R.S., 132 (1927)
Session: 39th R.S. (1925)
Online version: View report [28 pages  File size: 1,593 kb]
Charges: This report should address the charges below.
1. Investigation into the administration of highway affairs by the State Highway Commission; to investigate the manner in which contracts have been let by said commission, and generally to investigate all and every act of said commission since said date.
2. Investigation into the State Treasurer's Department and the Railroad Commission with the view of determining if the State is receiving the full amount due by the oil companies as taxes on gross production of oil, as provided by law.
3. To investigate the granting of pardons, paroles, reprieves and commutation of sentence, and the facts and circumstances connected with the granting of such acts of clemency.
4. To investigate the letting of contracts for the purpose of text-books and the facts surrounding the letting of such contracts.
5. To investigate into the administration of public affairs by such other departments of the State government, as in the judgment of said committee may be necessary, and for the promotion of the public good.
Supporting documents
Committee: House State Departments, Investigate
Title: Transcript, Proceedings of committee appointed by the Thirty-ninth Legislature to investigate certain state departments, October 18, 1926-January 3, 1927, supplement to House Journal for ninth day, January 21, 1927
Library Catalog Title: Minutes
Library Call Number: L1836.39 IN8
Session: 39th R.S. (1925)
Online version: View document [886 pages  File size: 692,723 kb]

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