Bill Text: TX HB2434 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to the repeal of certain ad valorem and state tax exemptions.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2011-03-14 - Referred to Ways & Means [HB2434 Detail]
Download: Texas-2011-HB2434-Introduced.html
82R9227 JE-D | ||
By: Davis of Dallas | H.B. No. 2434 |
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relating to the repeal of certain ad valorem and state tax | ||
exemptions. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. (a) Except as otherwise provided by this | ||
section, the following provisions of the Tax Code are repealed: | ||
(1) Subchapter B, Chapter 11; | ||
(2) Subchapter C, Chapter 11; | ||
(3) Subchapter H, Chapter 151; | ||
(4) Subchapter E, Chapter 152; | ||
(5) Subchapter C, Chapter 156; | ||
(6) Section 158.101; | ||
(7) Section 160.024; | ||
(8) Section 160.0245; | ||
(9) Section 162.104; | ||
(10) Section 162.204; | ||
(11) Section 162.3021; | ||
(12) Subchapter B, Chapter 171; | ||
(13) Section 202.0545; and | ||
(14) Section 202.056. | ||
(b) The repeal of a tax exemption by Subsection (a) of this | ||
section is not effective if the constitution of this state directly | ||
provides the exemption. If the constitution of this state | ||
authorizes but does not directly provide the exemption, the repeal | ||
of the exemption by this Act is effective. | ||
(c) The repeal of a tax exemption by Subsection (a) of this | ||
section is not effective if this state is unable to tax the item or | ||
service under the United States Constitution. | ||
(d) The change in law made by this section to Chapter 171, | ||
Tax Code, applies only to a report originally due on or after the | ||
effective date of this section. | ||
(e) This section does not affect taxes imposed before the | ||
effective date of this section, and the law in effect before the | ||
effective date of this section is continued in effect for purposes | ||
of the liability for and collection of those taxes. | ||
SECTION 2. This Act takes effect July 1, 2011, if this Act | ||
receives a vote of two-thirds of all the members elected to each | ||
house, as provided by Section 39, Article III, Texas Constitution. | ||
If this Act does not receive the vote necessary for effect on that | ||
date, this Act takes effect October 1, 2011. |