HBA-JRA H.B. 2233 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2233
By: Alexander
Ways & Means
4/15/1999
Introduced



BACKGROUND AND PURPOSE 

The 74th Texas Legislature extended the tax advantages given to property
used for agricultural purposes to property converted to wildlife management
areas.  That legislation encouraged landowners to protect indigenous
wildlife and habitat.  H.B. 2233  provides further tax incentives for
wildlife management programs on private property by exempting from sales
tax items exclusively used or employed on a farm or ranch in the management
of wildlife. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 151.316(a), Tax Code, to exempt items
exclusively used or employed on a farm or ranch in the management of
wildlife from limited sales, excise, and use taxes.  Makes conforming
changes. 

SECTION 2.  Effective date:  90 days after adjournment.
Makes application of this Act prospective.

SECTION 3.  Emergency clause.