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23 Document(s) [ Subject: Tax revenue ]

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 County Affairs
Title: Interim Report
Library Catalog Title: House Committee on County Affairs, Texas House of Representatives interim report, 2004 : a report to the House of Representatives, 79th Texas Legislature
Subjects: County government | Courts | Fees | Fines | State mandates | Substandard housing | Tax revenue | Texas Fair Defense Act |
Library Call Number: L1836.78 C832
Session: 78th R.S. (2003)
Online version: View report [63 pages  File size: 2,583 kb]
Charges: This report should address the charges below.
1. Study ways to increase efficiency and provide for greater local control through restructuring county government.
2. Consider the increased costs associated with Court Administration and Security as it relates to the implementation of the Fair Defense Act and heightened security requirements.
3. Review the proliferation of sub-standard housing in counties not covered by Local Government Code, Chapter 232, Subchapters B and C and ways to bring these areas up to minimum standards.
4. Determine whether county fees/fines are at appropriate levels and have maintained their proper function and application.
5. Study the concept of ways to limit unfunded state mandates by reviewing what other jurisdictions have done.
6. Review the amount of taxes collected and services delivered in incorporated areas versus unincorporated areas of counties.
7. Monitor the agencies and programs under the committee's jurisdiction.
Committee: Senate Finance
Title: Interim Report - General Budget and Tax Issues
Library Catalog Title: Interim report of the Senate Finance Committee : recommendations to the 79th Legislature.
Subjects: Employees Retirement System of Texas | Fire Fighter's Pension Commissioner | Judicial Retirement System of Texas | Public retirement systems | Rainy Day Fund | State budget certification | State budgets | State government debt | Tax revenue | Teacher Retirement System of Texas |
Library Call Number: L1836.78 F49 v. 1
Session: 78th R.S. (2003)
Online version: View report [355 pages  File size: 15,793 kb]
Charges: This report should address the charges below.
1. General Budget Oversight. Monitor state agency implementation of HB 1, 78th R.S., by reviewing key strategies, programs, and rider provisions.
2. Revenue Oversight. Monitor and track the Texas' key revenue sources. Develop recommendations to keep the Legislature apprised of key revenue source activity throughout the duration of this and future fiscal biennia.
3. General Budget and Tax Issues Rainy Day Fund. Track the history of appropriations out of and deposits of revenue into the Texas' rainy day fund. Monitor FY 2004-2005 deposits of revenue to the fund. As needed, make recommendations on how to improve revenue sources and the manner in which the fund can be spent. Pension Fund Review. Report on the current condition of the state's pension systems, including an analysis of unfunded liabilities. Make recommendations, as necessary, to ensure Texas meets its financial obligations in the future. Issuance of State Bonds. Review the role of the Public Finance Authority and the Bond Review Board in the issuance of state bonds, and make recommendations, as necessary, for improvements. Budget Certification. Study the budget certification process. Make recommendations on how to improve the process of certifying the state budget by the Comptroller of Public Accounts. General Appropriations Act Bill Pattern Review. Review effectiveness of current and past bill patterns, and make recommendations, as necessary, for improvements.
Committee: Senate Finance
Title: Interim Report - Motor fuel tax
Library Catalog Title: Senate Finance Committee Interim Subcommittee on the Implementation of Senate Bill 1547 from the 76th Legislature : motor fuel tax collections.
Subjects: Motor fuels taxes | Tax revenue |
Library Call Number: L1836.76 f49mf
Session: 76th R.S. (1999)
Online version: View report [121 pages  File size: 5,356 kb]
Charge: This report should address the charge below.
1. Monitor the implementation of SB 1547, 76th R.S. relating to motor fuel tax collection improvements, especially the impact of the bill on state motor fuel tax revenue.
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 Finance, Interim
Title: Interim report
Library Catalog Title: Interim committee report of the Senate Interim Committee on Finance to the 73rd Legislature.
Subjects: State agency performance measures | State budgets | Tax revenue | Tax system |
Library Call Number: L1836.72 f49
Session: 72nd R.S. (1991)
Online version: View report [178 pages  File size: 5,902 kb]
Charges: This report should address the charges below.
1. The Committee shall study tax equity.
2. The Committee shall monitor the tax and fee impact of HB 11, 72nd Legislature, 1st Called Session, and track the revenue stream generated.
3. The Committee shall monitor the outcomes and outputs as specified in the most recent Appropriations Bill.
4. The Committee shall monitor the cash and debt management practices of the State Treasurer's Office.
Committee: House Liquor Regulation
Title: Interim report
Library Catalog Title: To the speaker and members of the Texas House of Representatives, Seventy Third Legislature : report of the Committee on Liquor Regulation, Texas House of Representatives, Seventy Second Legislature.
Subjects: Alcohol laws and regulations | Alcoholic Beverage Commission, Texas | Alcoholism | Bingo | Municipalities | Substance abuse | Sunset review process | Tax revenue |
Library Call Number: L1836.72 l669
Session: 72nd R.S. (1991)
Online version: View report [70 pages  File size: 3,170 kb]
Charges: This report should address the charges below.
1. Monitor and oversee legislation enacted during the 72nd Regular and Special Called Sessions that was considered by the Liquor Regulation Committee; Performance Audit Review Recommendations; and any agency-initiated changes.
2. Carry out budget and oversight responsibilities for all agencies, boards, and commissions listed in Rule 3, Section 22. A. Monitor and oversee documenation of salary increases. B. Verify the number and status of outcomes and outputs as identified in the Appropriations Bill (HB 1, 72nd Legislature, 1st Called Session). C. Review agencies' existing performance standards and determine whether new standards are needed.
3. Study the problem of municipal ordinances regulating alcohol consumption that are in direct conflict with the Texas Alcoholic Beverage Code.
4. Study the feasibility of using the mixed beverage gross receipts tax to fund chemical dependency treatment programs in counties and cities that receive mixed beverage tax refunds.
Committee: Joint Fiscal Policy, Select
Title: Hazardous waste fees
Library Catalog Title: Hazardous waste fees : a report to the Joint Select Committee on Fiscal Policy, state of Texas.
Subjects: State budgets | Tax revenue | Tax system |
Library Call Number: L1836.68 f52h
Session: 68th R.S. (1983)
Online version: View report [26 pages  File size: 1,120 kb]
Charges: This report should address the charges below.
1. Prepare analyses of significant spending issues in Texas' state government as well as examen needs and/or demands for state spending and the effectiveness of state spending as well as the effects of changes in state spending.
2. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
3. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
4. Prepare analyses of intergovernmental fiscal issues in Texas, particularly trends associated with state and local government in Texas.
Committee: Joint Fiscal Policy, Select
Title: Interim report - volume A
Library Catalog Title: Report to Joint Select Committee on Fiscal Policy.
Subjects: Legislative process | State budgets | Tax revenue | Tax system |
Library Call Number: L1836.68 f52s a
Session: 68th R.S. (1983)
Online version: View report [23 pages  File size: 734 kb]
Charges: This report should address the charges below.
1. Prepare analyses of significant spending issues in Texas' state government as well as examen needs and/or demands for state spending and the effectiveness of state spending as well as the effects of changes in state spending.
2. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
3. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
4. Prepare analyses of intergovernmental fiscal issues in Texas, particularly trends associated with state and local government in Texas.
5. Prepare and publish a "Handbook on Government Finances in Texas" as a result of the committee's studies.
6. Communicate alternatives to all segments of the Texas community and seek advice and counsel from those who will be active participants, directly or indirectly, in legislative decision-making.
Committee: Joint Fiscal Policy, Select
Title: Interim Report - volume B
Library Catalog Title: Report to Joint Select Committee on Fiscal Policy.
Subjects: Legislative process | State budgets | Tax revenue | Tax system |
Library Call Number: L1836.68 f52s b
Session: 68th R.S. (1983)
Online version: View report [304 pages  File size: 9,260 kb]
Charges: This report should address the charges below.
1. Prepare analyses of significant spending issues in Texas' state government as well as examen needs and/or demands for state spending and the effectiveness of state spending as well as the effects of changes in state spending.
2. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
3. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
4. Prepare analyses of intergovernmental fiscal issues in Texas, particularly trends associated with state and local government in Texas.
5. Prepare and publish a "Handbook on Government Finances in Texas" as a result of the committee's studies.
6. Communicate alternatives to all segments of the Texas community and seek advice and counsel from those who will be active participants, directly or indirectly, in legislative decision-making.
Committee: Joint Fiscal Policy, Select
Title: Interim Report - volume C
Library Catalog Title: Report to Joint Select Committee on Fiscal Policy.
Subjects: Legislative process | State budgets | Tax revenue | Tax system |
Library Call Number: L1836.68 f52s c
Session: 68th R.S. (1983)
Online version: View report [102 pages  File size: 1,965 kb]
Charges: This report should address the charges below.
1. Prepare analyses of significant spending issues in Texas' state government as well as examen needs and/or demands for state spending and the effectiveness of state spending as well as the effects of changes in state spending.
2. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
3. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
4. Prepare analyses of intergovernmental fiscal issues in Texas, particularly trends associated with state and local government in Texas.
5. Prepare and publish a "Handbook on Government Finances in Texas" as a result of the committee's studies.
6. Communicate alternatives to all segments of the Texas community and seek advice and counsel from those who will be active participants, directly or indirectly, in legislative decision-making.
Committee: Joint Fiscal Policy, Select
Title: Sales taxation of advertising
Library Catalog Title: Sales taxation of advertising and other professional services : a report to the Joint Select Committee on Fiscal Policy / Texas Reseach League.
Subjects: Tax revenue | Tax system |
Library Call Number: L1836.68 f52sad
Session: 68th R.S. (1983)
Online version: View report [30 pages  File size: 1,065 kb]
Charges: This report should address the charges below.
1. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
2. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
Committee: Joint Fiscal Policy, Select
Title: Status of the Texas bank shares tax
Library Catalog Title: Status of the Texas bank shares tax : a report to the Joint Select Committee on Fiscal Policy.
Subjects: Tax revenue | Tax system |
Library Call Number: L1836.68 f52st
Session: 68th R.S. (1983)
Online version: View report [41 pages  File size: 1,543 kb]
Charges: This report should address the charges below.
1. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
2. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
Committee: Joint Fiscal Policy, Select
Title: Taxes and the effects on business location
Library Catalog Title: Taxes : Texas among the states and the effects on business location.
Subjects: Tax revenue | Tax system |
Library Call Number: L1836.68 f52t
Session: 68th R.S. (1983)
Online version: View report [11 pages  File size: 255 kb]
Charges: This report should address the charges below.
1. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
2. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
Committee: Joint Fiscal Policy, Select
Title: Telecommunications tax options
Library Catalog Title: Telecommunications tax options : a report to the Joint Select Committee on Fiscal Policy.
Subjects: Tax revenue | Tax system |
Library Call Number: L1836.68 f52te
Session: 68th R.S. (1983)
Online version: View report [42 pages  File size: 1,317 kb]
Charges: This report should address the charges below.
1. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
2. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: Interim report, Sixty-fifty [i.e. fifth] legislative session / Texas House of Representatives, Committee on Ways and Means.
Subjects: Natural gas | Natural gas industry | Natural gas utility rates and charges | State budgets | Tax revenue |
Library Call Number: L1836.64 w368
Session: 64th R.S. (1975)
Online version: View report [70 pages  File size: 2,380 kb]
Charges: This report should address the charges below.
1. Study the taxation of natural gas. Consider the effects of changes to the tax structure on the natural gas industry, consumers, the state economy and state revenues. *
2. Evaluate whether to continue the using the Omnibus Tax Clearance Fund system to allocate tax revenues. *
Supporting documents
Committee: House Ways and Means
Title: Staff report on natural gas taxation and proposals for reducing utility charges
Library Catalog Title: [Staff report on natural gas taxation and proposals for reducing utility charges] / House of Representatives, Committee on Ways and Means.
Library Call Number: L1836.64 w368s
Session: 64th R.S. (1975)
Committee: House Revenue and Taxation Subcommittee on New Sources of Revenue
Title: Interim Report
Library Catalog Title: Proposed report of the Revenue and Taxation Subcommittee : sources of new revenue.
Subjects: Tax revenue |
Library Call Number: L1836.63 r322sn
Session: 63rd R.S. (1973)
Online version: View report [51 pages  File size: 1,686 kb]
Charge: This report should address the charge below.
1. Investigate possible new sources of revenue and make recommendations. *
Committee: Joint Texas Commission on State and Local Tax Policy
Title: State tax policy and the individual
Library Catalog Title: Factual reports.
Subjects: Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number: S1100.7 T199 1960 2
Session: 56th R.S. (1959)
Online version: View report [80 pages  File size: 2,835 kb]
Charges: This report should address the charges below.
1. Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2. The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee: Joint Texas Commission on State and Local Tax Policy
Title: State tax policy: it's history; it's future
Library Catalog Title: Factual reports
Subjects: Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number: S1100.7 T199 1960 1
Session: 56th R.S. (1959)
Online version: View report [36 pages  File size: 1,245 kb]
Charges: This report should address the charges below.
1. Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2. The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee: Joint Texas Commission on State and Local Tax Policy
Title: Effect of the 1959 tax bill on state revenues
Library Catalog Title: Factual reports
Subjects: Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number: S1100.7 T199 4
Session: 56th R.S. (1959)
Online version: View report [28 pages  File size: 1,051 kb]
Charges: This report should address the charges below.
1. Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2. The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee: Joint Texas Commission on State and Local Tax Policy
Title: State tax policy and business
Library Catalog Title: Factual reports
Subjects: Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number: S1100.7 T199 1960 3
Session: 56th R.S. (1959)
Online version: View report [83 pages  File size: 2,767 kb]
Charges: This report should address the charges below.
1. Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2. The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee: Joint Tax Survey Committee
Title: Report
Library Catalog Title: Report of the Tax Survey Committee created by the fortieth Legislature of the state of Texas.
Subjects: Estate taxes | Personal property taxes | Property taxes | State income taxes | Tax administration | Tax appraisals | Tax evasion | Tax revenue | Tax system | Tobacco taxes |
Library Call Number: T350.8 T199 1929/H.J. of Tex. (Supp.), 41st Leg., R.S. 1 (1929)
Session: 40th R.S. (1927)
Online version: View report [463 pages  File size: 22,230 kb]
Charge: This report should address the charge below.
1. Make a careful study of the subject of revenue and taxation with special references to the problems presented in Texas and the comparative burdens borne, and shall investigate and study the systems of raising revenue and administering same in other states. Secure information as to Texas, and as to other such states desired by it, as to the taxable values of said states, the aggregate income of individuals and corporations within each state, the systems of taxation within same, the method of financing the educational and eleemosynary institutions and departments of the government and other information relative to the wealth and resources of each of said states and the methods employed for securing revenue for the maintenance of such institutions and the pro rata and comparative cost of educational and eleemosynary institutions and other departments of government. Recommend, as to legislation, as may be necessary, to secure sufficient funds for a proper and economical administration of the departments of government, educational and eleemosynary institutions and as will, as nearly as possible, fairly and equitably and impartially distribute such burdens against its citizens and their property and make a reality of the constitutional provision that "taxes shall be equal and uniform."

* This represents an abstract of the report contents. Charge text is incomplete or unavailable.

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