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19 Document(s) [ Subject: Tax incentives ]

Committee:	Senate Natural Resources and Economic Development
Title:	Interim Report
Subjects:	Abandoned oil wells | Boycotts | Carbon capture and sequestration | Economic development incentives | Emergency Management, Texas Division of | Fire prevention | Hotel occupancy taxes | Investment of public funds | Job training programs | Natural gas | Natural gas supplies | Parks and Wildlife, Texas Department of | Recycling | Tax incentives | Theft | Wildfires |
Library Call Number:	L1836.87 N219e
Session:	87th R.S. (2021)
Online version:	View report [70 pages  File size: 1,928 kb]
Charges:	This report should address the charges below.
1.	Economic Development Programs: Review the programs in Chapters 380 and 381 of the Local Government Code. Consider the benefits of each program in generating economic development. Make recommendations for improvements to Chapters 380 and 381 to increase transparency and accountability and the effectiveness of the programs.
2.	Hotel Occupancy Taxes: Study the collection and use of hotel occupancy taxes. Evaluate and make recommendations related to the effectiveness, costs of rebates, incentives, and other taxes applied to qualified hotel and convention center projects. Investigate and determine whether the creation of a standard Hotel Occupancy Tax legislative template is feasible, and whether it would enable the legislature to more efficiently evaluate proposed Hotel Occupancy Tax bills during the legislative session.
3.	Natural Gas Storage: Study the economic benefits of expanding the state's underground natural gas storage capacity and infrastructure. Investigate and make recommendations for additional natural gas transportation opportunities.
4.	Wildfires and Prescribed Burns: Examine ways to reduce the risk of and destructive impact of wildfires. Monitor the role the Prescribed Burning Board plays in controlled burns. Recommend practices and improvements that public and private landowners may use to reduce fire risks.
5.	Monitoring: Monitor the implementation of legislation addressed by the Senate Committee on Natural Resources and Economic Development passed by the 87th Legislature, as well as relevant agencies and programs under the committee's jurisdiction. Specifically, make recommendations for any legislation needed to improve, enhance, or complete implementation of the following: SB 13, 87th R.S., Relating to state contracts with and investments in certain companies that boycott energy companies; HB 1247, 87th R.S., Relating to the development of and report on a triagency work-based learning strategic framework by the Texas Workforce Commission, the Texas Education Agency, and the Texas Higher Education Coordinating Board; HB 1284, 87th R.S., Relating to the regulation of the injection and geologic storage of carbon dioxide in this state; HB 3973, 87th R.S., Relating to a study on abandoned oil and gas wells in this state and the use of the oil and gas regulation and cleanup fund; and HB 4110, 87th R.S., Relating to the registration of metal recycling.
Committee:	House Ways and Means
Title:	Interim Report
Subjects:	Appraisal districts | Economic development | Economic development incentives | Property taxes | Sales taxes | Tax appraisals | Tax incentives | Tax relief | Texas Economic Development Act | Tobacco products |
Library Call Number:
Session:	87th R.S. (2021)
Online version:	View report [70 pages  File size: 1,910 kb]
Charges:	This report should address the charges below.
1.	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..
2.	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.
3.	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.
4.	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.
5.	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.
Committee:	House Culture, Recreation, and Tourism
Title:	Interim Report
Subjects:	Aquaculture | Battleship Texas | Gun safety | Historic preservation | Historical Commission, Texas | Historical monuments | Hunting | Oysters | Parks and Wildlife, Texas Department of | Shootings | Tax incentives |
Library Call Number:	L1836.86 R245
Session:	86th R.S. (2019)
Online version:	View report [27 pages  File size: 1,295 kb]
Charges:	This report should address the charges below.
1.	Monitor the agencies and programs under the Committee's jurisdiction and oversee the implementation of relevant legislation passed by the 86th Legislature. Conduct active oversight of all associated rulemaking and other governmental actions taken to ensure intended legislative outcome of all legislation, including the following: HB 1300 and HB 2321, which relate to the regulation of oyster harvesting and to cultivated oyster mariculture. Monitor the implementation of the cultivated oyster mariculture program, the implementation of increased penalties related to the regulation of oyster harvesting, and the effectiveness of these state laws as related to the protection, conservation, and sustainability of oysters in Texas coastal waters. HB 1422, which is the Texas Historical Commission (THC) sunset legislation. Monitor the implementation and transfer of certain historical sites from the Texas Parks and Wildlife Department (TPWD) to the THC, including any additional land acquired by the TPWD and the appropriate coordination with local entities. SB 1511, which requires the TPWD to contract with a nonprofit organization for the operation and maintenance of the Battleship "Texas." Monitor the efforts to restore the Battleship "Texas" consistent with state law and historic preservation guidelines.
2.	Evaluate the status of the historical marker application process and the production of cast metal historical markers in the state as overseen by the THC. Examine options for future state historical markers, including technology such as laser etching and durable materials other than metal.
3.	Study the effectiveness of hunter education courses with regard to hunters and firearm safety in the state. Explore additional firearm safety resources and their potential use by the TPWD to reduce accidental shootings.
4.	Review the effectiveness of the State Historic Preservation Tax Credit on preserving historic structures and revitalizing Texas communities since the tax credit became effective.
5.	Monitor the State Auditor's review of agencies and programs under the Committee's jurisdiction. The Chair shall seek input and periodic briefings on completed audits for the 2019 and 2020 fiscal years and bring forth pertinent issues for full committee consideration.
Committee:	Senate Natural Resources and Economic Development
Title:	Interim Report
Subjects:	Aerospace industry | Air pollution | Air quality | Carbon dioxide | Clean Air Act | Economic development | Economic development incentives | Electric power plants | Electric Reliability Council of Texas | Environmental permits | Environmental protection | Environmental Protection Agency, U.S. | Environmental Quality, Texas Commission on | Ground level ozone | Oil fields | School districts | Spaceports | SpaceX | State administrative hearings | Tax incentives | Texas Emissions Reduction Plan | Theft |
Library Call Number:	L1836.84 N219E
Session:	84th R.S. (2015)
Online version:	View report [155 pages]
Charges:	This report should address the charges below.
1.	Implementation of Federal Regulations: Study the impact and identify challenges Texas faces implementing proposed federal Environmental Protection Agency regulations, including, but not limited to the Clean Power Plan, Reduction of Methane & Volatile Organic Compounds (VOCs) from oil and gas facilities, Ozone standards, Regional Haze, and Waters of the U.S. Make recommendations for legislative or constitutional action the committee considers necessary.
2.	Texas Emission Reduction Plan (TERP): Study and make recommendations regarding the use of Texas Emission Reduction Plan (TERP) funds, including reducing air emissions from mobile sources in response to changes in ozone standards.
3.	Economic Development: Evaluate the effectiveness and necessity of programs and resources currently used to support economic development in Texas. Make recommendations regarding continuation of effective strategies, modification of existing administrative or regulatory barriers, and the reduction or elimination of ineffective programs.
4.	Expedited Permitting: Evaluate the permitting process in Texas and neighboring states and make recommendations for eliminating unnecessary barriers and expediting the process to ensure that the regulatory process is consistent and predictable.
5.	ERCOT/PUC Electricity Issues: Conduct legislative oversight and monitoring of agencies and programs under the committee's jurisdiction. In this oversight and monitoring, the committee should: 1) identify and recommend opportunities to streamline programs or services and enhance grid safety while maintaining the mission of ERCOT and PUC and their programs; and 2) identify barriers ERCOT or PUC may have in their governance that may be appropriate to improve or eliminate.
6.	Oil Field Theft: Study and make recommendations for solving the oil field theft problems facing Texas, including identifying the proper mechanisms for increasing enforcement effectiveness.
7.	Monitoring Charge: Monitor the implementation of legislation addressed by the Senate Committee on Natural Resources and Economic Development during the 84th R.S. and make recommendations for any legislation needed to improve, enhance, and/or complete implementation. Specifically, monitor the following: 1)Legislation relating to Texas aerospace incentives; 2) Expedited permitting; and 3) Electric utility rate adjustments.
Committee:	House Economic Development Incentives, Select
Title:	Interim Report
Subjects:	Economic development | Economic development incentives | Film industry | Major Events Reimbursement Program | Tax incentives | Texas Economic Development Act | Texas Emerging Technology Fund | Texas Enterprise Fund |
Library Call Number:	L1836.83 Ec74hi
Session:	83rd R.S. (2013)
Online version:	View report [59 pages]
Charge:	This report should address the charge below.
1.	The committee shall perform a study of the use and effectiveness of economic development incentive programs in Texas. In performing this study, the committee shall: Determine the types or categories of economic development projects that provide the greatest benefit to the state. Make recommendations where appropriate to focus on or target the types or categories of economic development projects that provide the greatest long-term benefit to the state. Catalog and evaluate economic development incentive grants awarded at the State level and assess their relative success, recognizing adjustments or modifications made to the initial criteria outlined in the award contracts. Examine the agencies administering economic development incentive programs and make recommendations where consolidating or moving functions improves efficiency. Identify any problems in coordination between state and local economic development entities. Make recommendations to improve coordination where beneficial. Review best practices of economic development incentive programs and make recommendations on changes to existing programs where appropriate.
Committee:	House Economic and Small Business Development
Title:	Interim Report
Subjects:	Biotechnology industry | Cancer Prevention and Research Institute of Texas | Career and technical education | Economic development | Economic development incentives | Entrepreneurship | Manufacturing | Margins tax | Motor vehicles | Research and development tax incentives | Small businesses | Tax incentives | Technology transfer and commercialization | Texas Emerging Technology Fund | University research | Workforce |
Library Call Number:	L1836.82 Ec74h
Session:	82nd R.S. (2011)
Online version:	View report [90 pages]
Charges:	This report should address the charges below.
1.	Examine previous Emerging Technology Fund (ETF) grants awarded for cancer-related research. Determine whether future awards for similar projects are appropriate for the ETF program or whether they should be considered by the Cancer Prevention and Research Institute of Texas.
2.	Examine the impact of research at state universities on the state economy. Identify ways to increase the partnership opportunities between private business and research institutions to enhance the commercialization of newly discovered technology. (Joint with the House Committee on Higher Education)
3.	Examine the state's efforts to encourage new business growth and retain existing businesses in order to strengthen our state's economy. Determine whether a consolidated approach to statewide economic development would be more effective.
4.	Examine the economic impact of the automobile industry in Texas and the state's ability to compete with other states for future automotive manufacturing facilities. Identify policies, regulations, and current statutes that either hinder or facilitate job growth and investment by the automotive industry. Review opportunities available to partner manufacturers' research and development with Texas colleges and universities, including technology enhancements in safety or alternative fuel systems.
5.	Examine Texas' industry cluster initiatives in an effort to remain competitive in today's economic development arena. Review the implementation of recommendations made by the Governor's Competitiveness Council and consider new recommendations for Texas to remain an economic development leader.
6.	Examine current economic development programs available in urban areas in Texas and other states. Report on successful programs and make legislative recommendations for innovative economic development programs. (Joint with the House Committee on Urban Affairs)
7.	Monitor the agencies and programs under the committee's jurisdiction and the implementation of relevant legislation passed by the 82nd Legislature, with specific attention to the implementation of HB 2457, 82nd R.S., regarding the oversight of the Emerging Technology Fund.
8.	Study and make recommendations for significantly improving the state's manufacturing capability.
Committee:	House Manufacturing, Interim
Title:	Interim Report
Subjects:	Economic development incentives | Manufacturing | Tax incentives | Workforce |
Library Call Number:	L1836.83 M319
Session:	82nd R.S. (2011)
Online version:	View report [26 pages]
Charge:	This report should address the charge below.
1.	Recommend ways that the Legislature can strengthen the manufacturing sector in Texas.
Committee:	Senate Economic Development
Title:	Interim Report
Library Catalog Title:	Interim report to the 82nd Texas Legislature
Subjects:	Economic development | Economic stabilization | Historically Underutilized Business Program | Job training programs | Minority-owned/women-owned businesses | Small businesses | State purchasing | Tax incentives | Texas Emerging Technology Fund | Texas Enterprise Fund | Workforce | Workforce Commission, Texas |
Library Call Number:	L1836.81 Ec74s
Session:	81st R.S. (2009)
Online version:	View report [23 pages  File size: 217 kb]
Charges:	This report should address the charges below.
1.	Assess the effectiveness of major economic development programs in Texas. The review should include but not be limited to such programs as the Enterprise Fund, Emerging Technology Fund, Skills Development, and Enterprise Zones. Review major tax policy issues that encourage or hinder business development, including options for reinstating a margins tax research and development tax credit. Examine economic development programs in other states that have been successful and recommend changes to existing state programs, new programs, or changes in tax policy incentives that could increase job creation in Texas.
2.	Review the effectiveness of state programs aimed at assisting small business growth and development, including whether the development of a Small Business Commission could lead to a more efficient use of state resources. Include an assessment of all state policies aimed to assist small business and minority-owned business persons with procurement of state contracts.
3.	Review the impact of workforce development programs on economic development across the state. Focus on the impact of Texas Workforce Commission initiatives, the JET (Jobs and Education for Texas) program administered by the Comptroller's office, and federally funded stimulus programs. Make recommendations for legislation to improve and enhance workforce development in Texas.
4.	Monitor the implementation of legislation addressed by the Senate Committee on Economic Development, 81st Legislature, Regular and Called Sessions, and make recommendations for any legislation needed to improve, enhance, and/or complete implementation.
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:	Senate Business and Commerce
Title:	Interim Report - Implementation of HB 1196, 80th Legislature
Library Catalog Title:	Implementation of HB 1196, 80th Legislature : interim report to the 81st Texas Legislature
Subjects:	Economic development | Tax incentives | Undocumented immigrants |
Library Call Number:	L1836.80 B963im
Session:	80th R.S. (2007)
Online version:	View report [62 pages  File size: 14,065 kb]
Charge:	This report should address the charge below.
1.	Study and make recommendations on improving the implementation of HB 1196, 80th R.S., to ensure that public funds are not used to encourage illegal immigration into the state by prohibiting any taxpayer-subsidized job creation grant or tax abatement given to any business entity in Texas that knowingly hires illegal immigrants.
Committee:	Senate Finance
Title:	Interim Report
Library Catalog Title:	Interim report
Subjects:	Aging and Disability Services, Texas Department of | Criminal Justice, Texas Department of | Employees Retirement System of Texas | Employers | Financial investments | Frew lawsuits | Health and Human Services Commission, Texas | Health insurance | Health insurance premium subsidies | Higher Education Coordinating Board, Texas | Highway finance | Investment of public funds | Iran | Medicaid | Medical reimbursements | Parks and Wildlife, Texas Department of | Permanent School Fund | Permanent University Fund | State agency budgets | State government debt | State Health Services, Texas Department of | State supported living centers | Sudan | Tax incentives | Teacher Retirement System of Texas | Texas Southern University | Transportation, Texas Department of | Youth Commission, Texas |
Library Call Number:	L1836.80 F49
Session:	80th R.S. (2007)
Online version:	View report [46 pages  File size: 698 kb]
Charges:	This report should address the charges below.
1.	Provide effective budget oversight of state agencies to ensure that monies appropriated are spent wisely. Particular areas of focus will include the Texas Department of Transportation, Department of State Health Services coordination of Mental Health Services, Texas Parks and Wildlife Department revitalization of State Parks, Health and Human Services Commission management of Frew settlement agreement and waiting list slots, Department of Aging and Disability Services improvement of State Schools, Texas Department of Criminal Justice roll out of treatment programs and review of the salary career ladder for employees for retention purposes, Texas Youth Commission achievement of reform, Texas Southern University rehabilitation, Higher Education Coordinating Board implementation of incentive programs and the creation of the Texas Cancer Research and Prevention Institute.
2.	Evaluate the effectiveness of existing state tax incentives that encourage employers to provide health coverage to their employees, including tax incentives under the revised state business tax, and make recommendations for additional deductions or credits that increase the number of employees covered by health care insurance.
3.	Study the feasibility and the advisability of establishing an investment policy that is consistent across all state trust funds, including the trust funds of the Employees Retirement System, the Teachers Retirement System, the Permanent University Fund, and the Permanent School Fund. Identify best investment policies for state trust funds. Examine recent portfolio diversification strategies and the effect they have on long-term fund performance. The recommendations should consider what is an acceptable rate of return, an acceptable degree of risk, the appropriateness of certain investments. (Joint charge with Senate State Affairs Committee)
4.	Review Medicaid provider reimbursement rate methodologies, including the impact of factors such as infrastructure concerns, federal minimum wage changes, and cost reports. Study the impact on access to care, quality of care, and value, and make recommendations for legislative changes, taking into account rate increases contained in the current budget. (Joint charge with Senate Health and Human Services Committee)
5.	Study and review state and local options for expanding transportation funding and explore options to reduce diversions of Fund 6 revenue. (Joint charge with Senate Committee on Transportation and Homeland Security)
6.	Study and make recommendations relating to whether the Texas Department of Transportation is in compliance with Transportation Code §201.109, Revenue Enhancement, and whether the Texas Department of Transportation is using the funding sources provided by the Legislature, including, but not limited to, General Obligation, Fund 6 and Mobility Fund bonds, to build new roads. (Joint charge with Senate Committee on Transportation and Homeland Security)
7.	Monitor and provide a brief update on the implementation of legislation addressed by the Finance Committee, 80th R.S., and make recommendations for any legislation needed to improve or enhance and complete implementation. SB 247, 80th R.S., relating to Sudan divestment, and make recommendations about whether to include Iran in the divestment strategy; SB1332, 80th R.S., to help improve the state's debt management and oversight, including a more comprehensive review of state debt and improved communication between entities and oversight of state bond issuance; SB 10, 80th R.S., and the Frew settlement to ensure that the initiatives carried out by the Health and Human Services Commission affect meaningful improvement in access to quality care in the Texas Medicaid program; and HB 3732, 80th R.S., relating to ultra-clean coal technologies, and determine the amount of property tax removed from the tax rolls, as well as the corresponding impact on school finance. Identify any changes needed to strengthen the program and ensure its success.
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 R.S., and the emergency severance tax measures, and evaluate their success in achieving legislative goals.
Committee:	Senate Economic Development, Interim
Title:	Interim report - Texas business climate
Library Catalog Title:	Report on the Texas business climate.
Subjects:	Economic development | Franchise taxes | Job training programs | Literacy | Rainy Day Fund | Skills Development/Smart Jobs Fund | Tax credits | Tax incentives | Telecommunications infrastructure | Tort reform | Transportation infrastructure | Workforce |
Library Call Number:	L1836.75 ec74b
Session:	75th R.S. (1997)
Online version:	View report [91 pages  File size: 3,894 kb]
Charge:	This report should address the charge below.
1.	Study major legislation concerning economic development enacted during the 1990's to evaluate and identify the legislation's impact on Texas businesses and the economy, such as creation and retention of jobs, financial stability of businesses, and financial investment in Texas. Among other legislation, the Committee should evaluate laws concerning tort reform, tax abatements and incentives, insurance reform, telecommunication deregulation, and trucking deregulation. The Committee may make recommendations to establish a mechanism for on-going analysis of current and future business-related laws.
Committee:	House Revenue and Public Education Funding, Select
Title:	Interim report
Library Catalog Title:	Interim report, the Texas tax system today : a legislative overview and current options for change.
Subjects:	Ad valorem taxes | Economic development | Franchise taxes | Property taxes | School finance | State taxes | Tax appraisals | Tax incentives | Tax increment reinvestment zones | Tax system |
Library Call Number:	L1836.75 r322
Session:	75th R.S. (1997)
Online version:	View report [69 pages  File size: 3,621 kb]
Charges:	This report should address the charges below.
1.	Continue the committee's comprehensive study of the methods and formulas by which public schools are funded, with the goal of averting a constitutional crisis.
2.	Review the laws, rules, and practices that govern the appraisal of property for purposes of ad valorem taxation, including the appraisal reform legislation enacted by the 75th legislature.
3.	Study the relative burden of all state and local taxes on major sectors of the state's economy. Evaluate the effect of the tax burden on the competitiveness of each sector.
4.	Review all issues related to economic development incentives that may reduce school property taxes. The review should include tax abatements, tax increment financing and 4B development corporations.
5.	Review the state's laws, rules and practices for apportioning receipts from intangible assets under the state franchise tax. The review should include an examination of the current location-of-payor rule, as well as alternatives and their effects on tax equity, business expansion and job creation, and opportunities for tax avoidance.
6.	Continue the committee's comprehensive review of exceptions and exemptions under the various tax laws of the state.
Committee:	House Economic Development
Title:	Interim report
Library Catalog Title:	Committee on Economic Development, Texas House of Representatives interim report 1996: a report to the 75th Texas Legislature.
Subjects:	Economic development | Economic development corporations | Enterprise zone programs | Job training programs | Local Workforce Development Boards | Skills Development/Smart Jobs Fund | Tax incentives | Welfare-to-work | Workforce Commission, Texas |
Library Call Number:	L1836.74 ec74h
Session:	74th R.S. (1995)
Online version:	View report [86 pages  File size: 3,811 kb]
Charges:	This report should address the charges below.
1.	Study the effectiveness of Reinvestment Zones, Enterprise Zones and Enterprise Projects, including the number of businesses in each, the relationship between investment required and benefit received and the impact of previous legislation.
2.	Study the differences between 4A and 4B economic development corporations, particularly whether each type should be allowed to invest in projects currently exclusive to the other.
3.	Conduct active oversight of agencies and programs under the committee's jurisdiction, including the consolidation of job training programs in the Texas Workforce Commission; problems associated with any reduction in federal job training funds; and on-going implementation of the Smart Jobs program.
Committee:	Senate Economic Development
Title:	Interim report - Economic development incentives
Library Catalog Title:	Interim report on economic development incentives.
Subjects:	Comptroller of Public Accounts, Texas | Enterprise zone programs | Property taxes | Sales taxes | School districts | State Auditor's Office, Texas | Tax incentives | Tax increment reinvestment zones |
Library Call Number:	L1836.74 ec74
Session:	74th R.S. (1995)
Online version:	View report [222 pages  File size: 9,205 kb]
Charge:	This report should address the charge below.
1.	Review and make recommendations regarding the cost benefit analysis or other evaluation reports performed by the Comptroller of Public Accounts and the State Auditor on the tax abatement program, enterprise zone program or other state financial incentive programs.
Supporting documents
Committee:	Senate Economic Development
Title:	Interim Report - Efficiency of tax abatements; a report prepared for the Economic Development Committee
Library Catalog Title:	The efficiency of tax abatement in the market for jobs : a report / prepared for the Senate Economic Development Committee by James W. Henderson and Thomas M. Kelly.
Library Call Number:	L1836.74 ec74t
Session:	74th R.S. (1995)
Committee:	House Energy Resources
Title:	Interim report
Library Catalog Title:	Energy Resources Committee, Texas House of Representatives interim report, 1996 : a report to the House of Represenatives, 75th Texas Legislature.
Subjects:	Air pollution | Alternative energy | Energy conservation | Environmental permits | Environmental protection | Natural gas industry | Natural Resource Conservation Commission, Texas | Oil industry | Oil production | Public Utility Commission of Texas | Railroad Commission of Texas | Severance taxes | Tax incentives |
Library Call Number:	L1836.75 en27
Session:	74th R.S. (1995)
Online version:	View report [23 pages  File size: 858 kb]
Charges:	This report should address the charges below.
1.	Conduct active oversight of agencies under the committee's jurisdiction.
2.	Study ways to increase energy production in Texas.
3.	Study the issue of "environmental externalities" when granting permits.
4.	Study the effectiveness of severance tax incentives to promote oil and gas production activities.
Committee:	House Ways and Means
Title:	Interim report
Library Catalog Title:	Committee on Ways and Means, Texas House of Representatives interim report, 1994 : a report to the House of Representatives, 74th Texas Legislature.
Subjects:	Franchise taxes | Homestead exemptions | Property tax exemptions | Property taxes | State agency mandated reports | Tax incentives |
Library Call Number:	L1836.73 w368
Session:	73rd R.S. (1993)
Online version:	View report [46 pages  File size: 1,439 kb]
Charges:	This report should address the charges below.
1.	Conduct active oversight of agencies under the committee's jurisdiction, including a study of mandated reports to the legislature and legislative agencies. The study should consist of a review of the legislative reporting requirements of all agencies to identify areas where reporting obligations could be streamlined and agency accountability improved. The committee shall make specific recommendations about the continuation, modification or elimination of required legislative reports.
2.	Study the effects on total appraised values of various property tax exemptions (e.g., homestead, public lands, religious institutions) and special valuations (e.g., agricultural use, timber, open space and park land).
3.	Examine the franchise tax apportionment methodology provided under Section 171.106(c), Tax Code, to determine whether the streamlined calculations afforded under the methodology should be applied to managers of employee retirement plans.
4.	Study the new franchise tax system to determine how it has shifted the tax burden among different types of businesses; e.g. among industries, between capital and labor intensive industries, and between large and small businesses.

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