HBA-RBT H.J.R. 81 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.J.R. 81
By: Uher
Ways & Means
4/9/1999
Introduced



BACKGROUND AND PURPOSE 

Some neighboring coastal states offer tax exemptions to boats and other
equipment used in the shrimping industry.  Since Texas does not, other
states are receiving financial gain and Texas is suffering a loss as there
are many boats that are registered in other states rather than their home
port of Texas.  H.J.R. 81 provides tax relief for the commercial shrimping
industry.  As proposed, H.J.R. 81 requires the submission to the voters of
a constitutional amendment exempting boats and other equipment used in the
commercial taking or production of fish, shrimp, shellfish, or other marine
life from the imposition of ad valorem taxation.  

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 19a, Article VIII, Texas Constitution, to exempt
boats and other equipment used in the commercial taking or production of
fish, shrimp, shellfish, or other marine life from ad valorem taxation. 

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
language of the ballot.