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17 Document(s) [ Subject: ]

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.
Supporting documents
Committee: House Revenue and Public Education Funding, Select
Title: Interim Report - The Texas State Sales Tax
Library Catalog Title: The Texas state sales tax : an interim report
Library Call Number: L1836.75 R322s
Session: 75th R.S. (1997)
Online version: View document [83 pages  File size: 6,427 kb]
Committee: House State Affairs
Title: Interim report
Library Catalog Title: House Committee on State Affairs, Texas House of Representatives interim report, 1998 : a report to the House of Representatives, 76th Texas Legislature.
Subjects: Alternative energy | Automobiles | Biotechnology industry | Business taxes | Campaign contributors | Campaign finance reform | Campaign funds | Cloning | Councils of government | Electric utility deregulation | Ethics | Genetic research and testing | Long distance telephone service | Privacy | Public Utility Commission of Texas | Public Utility Regulatory Act | Soft money | State agencies | State taxes | Telephone deregulation | Telephone service |
Library Call Number: L1836.75 st29h
Session: 75th R.S. (1997)
Online version: View report [119 pages  File size: 6,856 kb]
Charges: This report should address the charges below.
1. Examine and evaluate the role of financial contributions in campaigns for election to state offices. Identify practices or trends that may be detrimental to the public good and study ways to eliminate or reverse those trends. (Joint with the House Committee on Elections)
2. Study the threats to personal privacy due to technological advances in the capacity to store data and the increasing use of electronic transaction in government, business, and everyday life. Examine the uses made of such information by governments and commercial enterprises, and the potential for abuse. Assess legislative options.
3. Review conditions in the telecommunications industry. Examine changes that have occurred since the passage of HB 2128, 74th Legislature, Regular Session, and compare current conditions to expectations at the time of passage. Assess the need for revisions to keep the transition to competition on track.
4. Inventory the kinds of public-private arrangements that currently exist in Texas government, and examine any new ethical or accountability issues that arise when the state relies on private entities in non-traditional ways.
5. Study the legal, social, and economic issues likely to arise because of developments in the fields of genetics and bioethics. Such issues may include those related to altered foodstuffs, cloning, reproduction, eugenics, and genetic testing.
6. Examine whether Regional Planning Commissions (COG's) have fulfilled the purposes for which they were established originally, and whether their functions or enabling legislation requires change.
7. Examine the feasibility of combining agency automobile fleets into a pooled fleet that could be centrally administered to obtain efficiencies of operation.
8. Assess the state and local tax impacts of possible changes in the structure of the electric power industry.
Committee: Joint Public Utility Commission, Interim
Title: Interim report
Library Catalog Title: Texas alternatives: Competitive and regulatory options in telecommunications and electric power : a roadmap for meeting new challenges : a report to the 74th Legislature.
Subjects: Electric utilities | Public Utility Commission of Texas | Public Utility Counsel, Office of | State taxes |
Library Call Number: L1836.73 t235
Session: 73rd R.S. (1993)
Online version: View report [100 pages  File size: 8,945 kb]
Charges: This report should address the charges below.
1. Study and make recommendation regarding tax issues, including tax credits, consolidated returns, affiliates, and disallowances for all utilities except for gas utilities.
2. Study and make recommendations regarding the structure and organization of the Public Utility Commission and the Office of Public Utility Counsel.
3. Study and make recommendations regarding proceedings before the Public Utility Commission.
4. Study and make recommendations regarding any other changes to the PUC Act that the committee determines are needed.
Committee: Joint Tax Equity, Select
Title: Interim report - Rethinking Texas taxes, volume 1
Library Catalog Title: Rethinking Texas taxes : final report of the Select Committee on Tax Equity.
Subjects: Business taxes | Economic development | State taxes | Tax system |
Library Call Number: L1836.70 t199 1
Session: 70th R.S. (1987)
Online version: View report [96 pages  File size: 7,367 kb]
Charge: This report should address the charge below.
1. Conduct studies and make findings regarding the burden of state and local taxation borne by various segments of the state's economy and by various categories of individual taxpayers. In the studies the committee shall assess: (1) the relative portion of the total amount of these taxes that is received from each segment of the business community and each category of individual taxpayer; (2) the impact of state and local taxation on economic development in this state; and (3) the relationship between taxes and the revenue needs of the state and local governments and between the tax burden and benefits taxpayers receive from government in this state.
Committee: Joint Tax Equity, Select
Title: Interim Report - Rethinking Texas taxes, volume 2
Library Catalog Title: Rethinking Texas taxes : final report of the Select Committee on Tax Equity.
Subjects: Business taxes | Economic development | State taxes | Tax system |
Library Call Number: L1836.70 t199 2
Session: 70th R.S. (1987)
Online version: View report [550 pages  File size: 41,823 kb]
Charge: This report should address the charge below.
1. Conduct studies and make findings regarding the burden of state and local taxation borne by various segments of the state's economy and by various categories of individual taxpayers. In the studies the committee shall assess: (1) the relative portion of the total amount of these taxes that is received from each segment of the business community and each category of individual taxpayer; (2) the impact of state and local taxation on economic development in this state; and (3) the relationship between taxes and the revenue needs of the state and local governments and between the tax burden and benefits taxpayers receive from government in this state.
Supporting documents
Committee: Joint Tax Equity, Select
Title: Making ends meet: the state budget and the changing Texas economy.
Library Catalog Title: Making ends meet: state budget in the changing Texas economy : a report / prepared for the Select Committee on Tax Equity.
Library Call Number: L1836.70 t199mg
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Tax policy and economic development : a bibliographic survey
Library Catalog Title: Tax policy and economic development : a bibliographic survey and an annotated bibliography / prepared for the Select Committee on Tax Equity.
Library Call Number: L1836.70 t199b
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Testimony
Library Catalog Title: Testimony of witness on behalf of the Texas Domestic Tax Preference Group.
Library Call Number: L1836.70 t199mt
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Texas Foundation for Human Services report
Library Catalog Title: Current spending & future trends in health & human services for the state of Texas / a report prepared for the Select Committee on Tax Equity.
Library Call Number: L1836.70 t199c
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Current spending & future trends in health & human services for the state of Texas
Library Catalog Title: Current spending & future trends in health & human services for the state of Texas
Library Call Number: L1836.70 T199C
Session: 70th R.S. (1987)
Online version: View document [26 pages]
Committee: Joint Tax Equity, Select
Title: Working papers: business/franchise, sales and use, severance, income, insurance, alcohol and tobacco, motor fuels, property, and value added taxes, lottery, state and local user fees, and other topics
Library Catalog Title: Minutes
Library Call Number: L1836.70 T199
Session: 70th R.S. (1987)
Online version: View document [1307 pages  File size: 31,292 kb]
Committee: 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: 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.

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