HBA-NLM H.J.R. 21 76(R) BILL ANALYSIS Office of House Bill AnalysisH.J.R. 21 By: Wohlgemuth State Affairs 3/30/1999 Introduced BACKGROUND AND PURPOSE Currently, enhanced majority votes are not required for tax increases and legislation relating to revenue raising. There is concern that taxing issues may not be adequately deliberated by elected officials, since a two-thirds majority is not required for the passage of tax increases. As proposed, H.J.R. 21 requires the submission to the voters of a constitutional amendment prohibiting the legislature from enacting a bill that increases the rate of a state tax, changes the tax liability, or imposes a state tax on certain entities or items previously not taxed, unless the bill is approved by an affirmative vote of at least two-thirds of the members elected to each house. 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 Article VIII, Texas Constitution, by adding Section 25, as follows: Sec. 25. (a) Prohibits the legislature from enacting a bill, unless the bill is approved by an affirmative vote of at least two-thirds of the members elected to each house, that: _imposes a state tax, _increases the rate of a state tax, _extends the application of a state tax to a new class of persons, property, transactions, or other items not previously taxed, or _changes a state tax in a manner that increases the tax liability of all persons, property, transactions, or other items subject to the tax. (b) Provides that this section does not apply to the repeal or amendment of an exemption or other exception expressly provided by statute on September 1, 1999. (c) Provides that, for the purposes of this section, the term "state tax" does not include certain taxes, fines, charges, or fees described by this subsection. (d) Applies this section to the enactment by bill of a general law covered by Section 24(a) or (b) (Personal Income Tax; Dedication of Proceeds) of this article. SECTION 2. Requires this proposed constitutional amendment to be submitted to the voters at an election to be held November 2, 1999. Sets forth the required language for the ballot.