HBA-KDB H.B. 1393 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 1393 By: Hodge Ways & Means 3/8/2001 Introduced BACKGROUND AND PURPOSE Currently, only the tax collector of a taxing unit in a county with a population of 2.8 million or more is authorized to grant tax refunds up to $2,500 without the consent of the governing body of the taxing unit. If the population threshold were lowered, other counties could also process tax refunds that fall within this dollar range without obtaining the authorization of a governing body. 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.