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.