HBA-KDB H.B. 1393 77(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 1393 By: Hodge Ways & Means 7/18/2001 Enrolled BACKGROUND AND PURPOSE Prior to the 77th Legislature, only the tax collector of a taxing unit in a county with a population of 2.8 million or more was authorized to grant tax refunds up to $2,500 without the consent of the governing body of the taxing unit. House Bill 1393 decreases from 2.8 million to 1.5 million the necessary county population for a county to be eligible to grant tax refunds up to $2,500 without obtaining the authorization of a governing body. 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. ANALYSIS House Bill 1393 amends the Tax Code to decrease from 2.8 million to 1.5 million the population threshold for a county regarding tax refunds above which the county tax collector may make a refund up to $2,500 without obtaining the authorization of the governing body of the taxing unit. EFFECTIVE DATE September 1, 2001.