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30 Document(s) [ Subject: Sales%20taxes ]

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 ยง3.334, 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 Ways and Means
Title: Interim Report
Subjects: Hotel occupancy taxes | Local taxes | Natural gas industry | Oil industry | Property taxes | Sales taxes | School finance | Tax assessor-collectors | Water recycling |
Library Call Number: L1836.86 W368
Session: 86th R.S. (2019)
Online version: View report [120 pages  File size: 2,061 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:
  • SB 2,which is the Texas Property Tax Reform and Transparency Act of 2019. Monitor the implementation of the legislation, including a review of the tax rates adopted by taxing units in 2019 and 2020, the appraisal review board survey system, and progress in onboarding the tax rate notices and websites. Make recommendations for modifications as necessary and appropriate.
  • HB 1525 and HB 2153, which relate to the collection of sales and use taxes by marketplaces and out-of-state businesses. Monitor the Comptroller of Public Accounts' rules regulating the collection of sales, use, and franchise tax to ensure compliance by marketplace providers and out-of-state businesses and monitor any revenue increases as a result of implementation of these bills.
  • HB 4347, which relates to the use of hotel occupancy, sales, and mixed beverage tax revenue for qualified projects. Examine the effectiveness and efficiency of the hotel projects, qualified hotel projects, and uses of local hotel occupancy tax revenue. Examine the negative fiscal impact to the state resulting from the dedication of the state portion of those taxes.
2. Study and consider possible methods of providing property tax relief, including potential sources of revenue that may be used to reduce or eliminate school district maintenance and operations property tax rates.
3. Study the role of the local option sales and use tax, including: an analysis of the available uses for those taxes, specifically economic development agreements; the statewide distribution of local tax rates; the proportion of the local government budget supported by sales and use taxes; the application of consistent sales sourcing rules; and the impact of shifting from origin to destination sourcing.
4. Evaluate the status of water recycling and reuse efforts in the oil and gas industry in Texas and elsewhere. Evaluate options for tax credits, deductions, or discounts to encourage recycling, treatment, or reuse of produced water from oil and gas production activities. Make recommendations on statutory or regulatory changes needed to promote recycling and reuse strategies for produced water. (Joint charge with the House Committee on Energy Resources)
5. Review the use of third-party tax collection firms, including law firms and tax specialty firms, by governmental units. Evaluate what methods other states use to collect taxes. Determine whether the use of those firms is cost-effective for the taxing jurisdiction or if the tax collection efforts should be performed by the taxing units directly.
6. 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 Finance
Title: Interim Report
Subjects: Franchise taxes | Information Resources, Texas Department of | Local government debt | Medical education | Mental health services | Pension liabilities | Property taxes | Sales taxes | State budgets | State government debt | State purchasing | Tax and expenditure limits | Tax holidays |
Library Call Number: L1836.84 F49
Session: 84th R.S. (2015)
Online version: View report [86 pages]
Charges: This report should address the charges below.
1. Property Tax Process: Study the property tax process, including the appraisal system, and recommend ways to promote transparency, simplicity, and accountability by all taxing entities. (Charge to a select subcommittee on Property Tax Reform and Relief)
2. Reduce Tax Burden: Examine and develop options to further reduce the tax burden on property owners. (Charge to a select subcommittee on Property Tax Reform and Relief)
3. Franchise Tax: Study the benefits, including the dynamic effects, of continuing to phase out the franchise tax. Consider alternate approaches to funding the Property Tax Relief Fund.
4. Spending Limit: Examine options and make recommendations for strengthening restriction on appropriations established in Article VIII Section 22 of the state constitution, including related procedures defined in statute. Consider options for ensuring available revenues above spending limit are reserved for tax relief.
5. Fiscal Responsibility: Review the budgeting format of other states, such as whether they use strategy-based budgeting, program-based budgeting, or some other approach and discuss the level of transparency with each approach. Review and make recommendations to reduce state debt liabilities, including state pension liability. Consider how to incentivize state agencies, boards, and commissions to identify and realize savings to taxpayers.
6. Coordinating Behavioral Health Services and Expenditures: Monitor the state's progress in coordinating behavioral health services and expenditures across state government, pursuant to Article IX Sec. 10.04. Identify ways state agencies that provide mental health services are collaborating and taking steps to eliminate redundancy, create efficiency, utilize best practices, ensure optimal service delivery, and demonstrate expenditures are coordinated and in furtherance of a behavioral health statewide strategic plan. Identify barriers that prevent the coordination of behavioral health services. Make recommendations to maximize use of state funding for mental health.
7. Sales Tax Holiday: Review the state's current sales tax holiday structure and determine its economic benefit to the state. Evaluate and consider the merits of any potential expansion of the tax holiday either in the application of the sales tax exemption or the timing of the holiday.
8. Monitoring Charge: Monitor the implementation of legislation addressed by the Senate Finance Committee during the 84th R.S. and make recommendations for any legislation needed to improve, enhance, and/or complete implementation. Specifically, monitor the following: 1) Tax relief provided to property owners; 2) The gradual phase out of the franchise tax; 3) Support for and the enhancement of graduate medical education; 4) Efforts of the Department of Information Resources (DIR) to modernize the technology of state agencies; 5) The implementation of required changes to state agency contracting, purchasing, and accounting procedures; and 6) Monitor the implementation of Health and Human Services Commission Rider 50.
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: House Local Government Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Local Government Ways & Means, Texas House of Representatives interim report, 2008 : a report to the House of Representatives, 81st Texas Legislature
Subjects: Affordable housing | Appraisal districts | Public notices | Sales taxes | Tax administration | Tax appraisals | Tax increases |
Library Call Number: L1836.80 L786w
Session: 80th R.S. (2007)
Online version: View report [46 pages  File size: 4,721 kb]
Charges: This report should address the charges below.
1. Study whether Texas law should be amended on the methods used to determine the "place of business" of retail operations under Chapter 321, Tax Code, governing municipal sales taxes, and whether better-defined procedures and limitations should be enacted to assist the comptroller in determining reallocation of sales tax revenues from one municipality to another.
2. Review provisions for local government notices on potential tax rate increases and clarify potentially conflicting statutes. Look at requiring two (rather than one) public hearing on tax rate increases.
3. Examine the addition of members to the board of directors of appraisal districts who are not appointed by the taxing jurisdictions of the district. Determine methods for appointing these additional directors.
4. Examine the system for appraising property for tax purposes:
  • Study the implementation and effects of HB 1010, 80th R.S..
  • Consider whether the statutory system for choosing the Central Appraisal District Board of Directors and governing the board's operation adequately protects the public interest.
  • Evaluate whether the authority of the chief appraiser should be limited.
  • Consider alternative methods and procedures for conducting the Comptroller's School Value Study to ensure both the equitable distribution of state school aid and a more stringent review of local appraisal practices.
  • Examine constitutional and statutory constraints on the enforcement of uniform appraisal standards across the state and the ability of the state to provide oversight of appraisal districts.
  • Consider ways to improve appraisal district efficiency, transparency and services, including, but not limited to, the reconfiguration of appraisal districts.
  • Evaluate changes in the property valuation appeal system that could expedite and reduce the cost of dispute resolution.
5. Research the policies and procedures by which local tax appraisers value rent-restricted affordable housing properties and authorized legislatively established tax exemptions. Evaluate application and interpretation of existing statutes by local appraisal districts to affordable housing properties throughout the life cycle of developments. Make recommendations for statutory changes. (Joint Interim Charge with the House Committee on Urban Affairs.)
6. Monitor the agencies and programs under the committee's jurisdiction.
Committee: Senate International Relations and Trade
Title: Interim Report
Library Catalog Title: Interim report : 78th legislative interim
Subjects: Border crossings | Border environment | Border Environmental Cooperation Commission | Border issues | Colonias | Customs brokers | Drinking water | Exports | North American Development Bank | North American Free Trade Agreement | Sales taxes | Tax administration | Wastewater management |
Library Call Number: L1836.78 In9
Session: 78th R.S. (2003)
Online version: View report [131 pages  File size: 4,028 kb]
Charges: This report should address the charges below.
1. Study the activities of the U.S.-Mexico Border Environmental Program: Border 2012, particularly in reference to the grant program. The Committee shall also monitor the distribution of funds from the North American Development Bank and the Border Environmental Cooperative Commission, as well as monitoring the activities of the International Boundary and Water Commission. The Committee should make recommendations for efficient use, tracking, and leverage of funds and for effective coordination of state policies relating to the border region.
2. Study the implementation of HB 109, 78th R.S., and make recommendations for improvement of the import/export and certification system and for maximization of the tax dollars collected.
3. Study trends and issues concerning trade, immigration, and employment along the Border, including the impact of ten years of NAFTA, and make recommendations to enhance economic development and growth. Examine the impact of the US-VISIT program and the Trade Adjustment Act of 2002, and the current transition of oversight of the Border to the to the Department of Homeland Security and make recommendations for improvement in state law, as necessary.
4. Study and make recommendations for improving colonias infrastructure, including water services, wastewater services and transportation infrastructure. All recommendations should include an analysis of cost effective alternatives for achieving results and an assessment of current efforts to improve infrastructure.
Committee: House Local Government Ways and Means
Title: Interim Report
Subjects: Sales taxes | Tax appraisals | Timber industry |
Library Call Number: L1836.78 L786w
Session: 78th R.S. (2003)
Online version: View report [159 pages  File size: 17,470 kb]
Charges: This report should address the charges below.
1. Examine the system of appraising property for tax purposes, specifically include an examination of the appeals process, the application and effects of the rollback rate and the limit on annual tax increases of all property.
2. Explore the use of "Texas Purchasing Companies" as a tax reduction strategy by businesses seeking local sales tax rebates in cities other than the location of the actual business.
3. Study the methods and procedures for appraising timber land for property tax purposes.
4. Monitor the agencies and programs under the committee's jurisdiction.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways and Means, Texas House of Representatives interim report, 2004 : a report to the House of Representatives, 79th Texas Legislature
Subjects: e-commerce | Joint Select Committee on Public School Finance | Sales taxes | Streamlined Sales and Use Tax Agreement | Tax deductions |
Library Call Number: L1836.78 W368
Session: 78th R.S. (2003)
Online version: View report [13 pages  File size: 44 kb]
Charges: This report should address the charges below.
1. Monitor the fiscal impact to the state due to interstate sales and monitor Texas' involvement and implementation of the Streamlined Sales Tax Project.
2. Monitor federal tax policy changes that will affect Texas, specifically the permanent elimination of the inheritance tax and the deductability of state sales taxes against federal income tax.
3. Actively support the Select Committee on Public School Finance in their deliberations on developing an alternative system of public school finance.
4. Monitor the agencies and programs under the committee's jurisdiction.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways and Means, Texas House of Representatives interim report, 2002 : a report to the House of Representatives, 78th Texas Legislature.
Subjects: e-commerce | Franchise taxes | Internet | Property taxes | Sales taxes | Special taxing districts | Tax appraisals | Tax credits | Use taxes |
Library Call Number: L1836.77 w368
Session: 77th R.S. (2001)
Online version: View report [132 pages  File size: 2,006 kb]
Charges: This report should address the charges below.
1. Review the laws and procedures governing appeals of appraised values for property tax purposes. Consider whether a low-cost alternative to district court would be beneficial in disputes involving small amounts of money. Also review the process by which the Comptroller of Public Accounts reviews and adjusts the values assigned by appraisal districts, including possible hardships on local taxing jurisdictions when adjustments are made.
2. Review the dedicated uses of the additional municipal sales and use tax, sales and use taxes imposed under Chapters 451-453 of the Transportation Code, sales and use taxes for special purpose taxing authorities, county sales and use taxes, county health services sales and use tax, and county sales and use tax for landfill and criminal detention centers, and municipal and county hotel occupancy taxes. Assess the impact such taxes have on the ability of communities to respond to changes in demand for and use of governmental services.
3. Continue to study the economic impact of Internet commerce on state and local tax revenues, and monitor federal legislation and action relating to Internet taxation, including state participation in multi-state efforts to simplify the administration of sales and use taxes.
4. Review the effects of franchise tax credits authorized by SB 441, 76th R.S., and evaluate their success in achieving legislative goals.
5. Actively monitor agencies and programs under the committee's oversight jurisdiction.
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
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 Urban Affairs
Title: Interim report
Library Catalog Title: Committee on Urban Affairs, Texas House of Representatives interim report, 1994 : a report to the House of Representatives, 74th Texas Legislature.
Subjects: Alcohol laws and regulations | Extraterritorial jurisdiction | Municipal annexation | Municipalities | Sales taxes | State agency mandated reports |
Library Call Number: L1836.73 ur1
Session: 73rd R.S. (1993)
Online version: View report [24 pages  File size: 519 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. Examine the laws governing annexations by municipalities, identifying problems and issues to assure fairness to all parties.
3. Study the need to expand cities' local option sales tax to deal with problems of gangs and urban crime, homelessness, and other urban problems.
4. Examine the need for legislation giving municipalities explicit authority to regulate the public consumption of alcohol and smoking in public places.
Committee: House Ways and Means
Title: Interim report
Library Catalog Title: Interim report of the Ways and Means Committee, Texas House of Representatives, 68th Legislature, Austin, Texas, 1984.
Subjects: Banks and banking | Energy policy | Federal taxes | Franchise taxes | Housing Agency, Texas | Sales tax exemptions | Sales taxes | Severance taxes | State taxes |
Library Call Number: L1836.68 w364
Session: 68th R.S. (1983)
Online version: View report [80 pages  File size: 2,208 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 33.
2. To review the new federal tax laws as they relate to taxes in the state.
3. To make a comparative analysis of taxes in Texas and other states.
4. To examine and compile all exemptions under the general sales tax.
5. To study the Texas Housing Authority's on-going loan programs and financial benefits to home owners to determine if changes need to be made.
6. To study the feasibility of imposing a corporate franchise tax or some other equitable tax on banking corporations doing business in Texas.
7. To assist the Select Committee on Public Education and the House-Senate Joint Committee on State Fiscal Policy.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: Interim report, 66th legislative session / Texas House of Representatives, Committee on Ways and Means.
Subjects: Franchise taxes | Property taxes | Sales taxes |
Library Call Number: L1836.66 w364
Session: 66th R.S. (1979)
Online version: View report [50 pages  File size: 1,470 kb]
Charges: This report should address the charges below.
1. Consider the problem of the effect of Sections 26.02 and 26.03 of the Property Tax Code on Article 12.01(b) of the Franchise Tax Statute. *
2. Review the problem of determining place of business for local sales and use tax purposes. *
3. Study the impact of the implementation of the Tax Relief Amendment and of the Property Tax Code: (a) monitoring the promulgation of rules and regulations and manuals for implementation of agricultural and timber valuation; (b) monitoring impact upon various taxing units; (c) studying ad valorem tax exemptions and their impact; and (d) studying the revenue impact of the .0001% assessment ratio for the state ad valorem taxes.
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: Senate Public School Finance, Interim
Title: Interim Report
Library Catalog Title: Report of the Joint Senate Interim Committee to Study Public School Finance.
Subjects: Career and technical education | Job training programs | Sales taxes | School finance |
Library Call Number: L1836.62 p96 1972r
Session: 62nd R.S. (1971)
Online version: View report [135 pages  File size: 4,346 kb]
Charges: This report should address the charges below.
1. The committee shall consider (1) the relationship of urban school districts to the present method of financing the Foundation School Program; (2) problems involved in financing at the local level; (3) development of special credit to reflect the degree of difficulty involved in the education in the central city, to replace the Maximum Tax Credit under the Foundation Program; (4) experimental education programs designed to improve education of minority children in urban areas; (5) problems such as racial balance, transportation, and other social issues which affect education in major cities; and (6) any other matter related to the problems of education in an urban environment. *
2. The committee shall review the overall problems of occupational education, including (1) the effectiveness of the State Advisory Council for Technical-Vocational Education in accomplishing its duties as set forth in SB 261, 61st Legislature, Regular session; (2) the funding of occupational education programs; (3) the need for the state to coordinate all programs that relate to the training of manpower; (4) the need to revise occupational education curriculum; (5) problems in teacher training and counseling; and (6) a review of state licensing and examining boards. *
3. Study all aspects of the sales tax now imposed on the citizens of Texas.
Supporting documents
Committee: Senate Public School Finance, Interim
Title: Transcript, January 6, 1972
Library Catalog Title: Minutes
Library Call Number: L1836.62 P96
Session: 62nd R.S. (1971)
Online version: View document [40 pages  File size: 1,995 kb]
Committee: Senate Public School Finance, Interim
Title: Transcript, April 17, 1972, Dallas
Library Catalog Title: Minutes
Library Call Number: L1836.62 P96 4/17/72
Session: 62nd R.S. (1971)
Online version: View document [23 pages  File size: 1,067 kb]
Committee: Senate Public School Finance, Interim
Title: Progress report to the Senate Interim Committee to Study Public School Finance on status of project
Library Catalog Title: [Progress report to the Senate Interim Committee to Study Public School Finance on status of project] / Peat, Marwick, Mitchell & Co.
Library Call Number: L1836.62 p96 1972p
Session: 62nd R.S. (1971)
Committee: Senate Public School Finance, Interim
Title: School finance questionnaire results
Library Catalog Title: School finance questionnaire results / Texas Senate Committee to Study School Finance.
Library Call Number: L1836.62 p96 1972s
Session: 62nd R.S. (1971)
Committee: Senate Public School Finance, Interim
Title: Suggested revenue plan
Library Catalog Title: Report
Library Call Number: L1836.62 P96 1973SR
Session: 62nd R.S. (1971)
Online version: View document [8 pages]
Committee: Senate Sales Tax, Interim
Title: Interim Report
Library Catalog Title: Report to the Sixty-third legislature / Interim Committee to Study the Sales Tax.
Subjects: Comptroller of Public Accounts, Texas | Sales taxes | Tax administration |
Library Call Number: L1836.62 SA32
Session: 62nd R.S. (1971)
Online version: View report [51 pages  File size: 2,314 kb]
Charge: This report should address the charge below.
1. Study all aspects of the sales tax now imposed on the citizens of Texas.
Supporting documents
Committee: Senate Sales Tax, Interim
Title: Improving the Texas sales tax : analysis of administrative procedures with suggested changes
Library Catalog Title: Improving the Texas sales tax : analysis of administrative procedures with suggested changes / William R. Squires, Ken Hoffman, Doug Wright.
Library Call Number: L1836.62 SA32SI
Session: 62nd R.S. (1971)
Committee: Senate Sales Tax, Interim
Title: Sales tax administration in Texas : a staff report to the Senate Interim Committee to Study the Sales Tax
Library Catalog Title: Sales tax administration in Texas : a staff report to the / Senate Interim Committee to Study the Sales Tax.
Library Call Number: L1836.62 SA32S
Session: 62nd R.S. (1971)
Online version: View document [52 pages]
Committee: Senate Sales Tax, Interim
Title: Committee Documentation: budget, delinquent sales tax information, press releases
Library Catalog Title: Minutes
Library Call Number: L1836.62 SA32M
Session: 62nd R.S. (1971)
Online version: View document [9 pages  File size: 227 kb]
Committee: Senate Sales Tax, Interim
Title: Report in response to the Comptrollers July 24, 1972 report
Library Catalog Title: [Report in response to the Comptrollers July 24, 1972 report] / the Senate of Texas, Interim Committee to Study the Sales Tax.
Library Call Number: L1836.62 SA32R
Session: 62nd R.S. (1971)
Committee: Senate Sales Tax, Interim
Title: Preliminary report
Library Catalog Title: Preliminary report / from the Senate Interim Committee to study the sales tax.
Library Call Number: L1836.62 SA32P
Session: 62nd R.S. (1971)
Committee: House Priority of State Tax Liens
Title: Interim Report
Library Catalog Title: Report to the House of Representatives of the 60th Legislature / House Interim Committee on Priority of State Tax Liens.
Subjects: Liens | Sales taxes |
Library Call Number: L1836.59 p938
Session: 59th R.S. (1965)
Online version: View report [26 pages  File size: 1,898 kb]
Charge: This report should address the charge below.
1. Study the priority of liens in favor of the State of Texas to secure payment of all taxes levied under Title 122A, Taxation-General, Revised Civil Statutes of Texas, 1925, except those levied under Chapter 10 of said Title 122A.
Committee: Senate Tax Program
Title: Report -- Preliminary Report
Library Catalog Title: Preliminary report and recommendations of the Senate Tax Program Committee.
Subjects: Personal property taxes | Sales taxes | State budget shortages | State budgets | State income taxes | Tax administration | Tax system | Texas Constitution |
Library Call Number: L1836.43 T199/S.J. of Tex., 44th Leg., R.S. 461 (1935)
Session: 43rd R.S. (1933)
Online version: View report [55 pages  File size: 3,411 kb]
Charge: This report should address the charge below.
1. Study the tax and financial situation in Texas with a view of distributing the tax burden more equitably by bringing all property under taxation of wealth now escaping its just burden; and of devising ways and means of amending our laws on taxation so that the inequalities and unfairness which now exist in our system and its administration will be eliminated as nearly as possible.

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

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