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A BILL TO BE ENTITLED
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AN ACT
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relating to the Business Tax Advisory Committee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 171, Tax Code, is amended |
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by adding Section 171.214 to read as follows: |
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Sec. 171.214. BUSINESS TAX ADVISORY COMMITTEE. (a) The |
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Business Tax Advisory Committee is created. The committee is |
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composed of: |
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(1) two members of the house of representatives, |
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appointed by the speaker of the house of representatives; |
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(2) two members of the senate, appointed by the |
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lieutenant governor; |
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(3) the comptroller; and |
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(4) the following persons appointed by the |
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comptroller: |
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(A) at least five residents of this state who are |
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engaged in a private business, as either an employee or an owner, |
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that is subject to taxation under this chapter; |
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(B) at least two residents of this state with |
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expertise in state business taxation; |
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(C) at least one resident of this state who |
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represents social services organizations in this state; |
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(D) at least one resident of this state who is a |
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public school teacher; and |
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(E) at least one resident of this state who is a |
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public school district administrator or public school board member. |
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(b) The comptroller shall determine the number of residents |
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appointed under Subsection (a)(4). |
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(c) Not later than July 1 of each odd-numbered year, the |
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lieutenant governor and the speaker of the house of representatives |
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shall designate one member of the committee as chair and one member |
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as vice chair. The power to designate the chair and vice chair |
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alternates between the lieutenant governor and the speaker so that |
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in 2013 the lieutenant governor designates the chair and the |
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speaker designates the vice chair, in 2015 the speaker designates |
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the chair and the lieutenant governor designates the vice chair, |
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and so on. |
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(d) The committee shall conduct a biennial study of the |
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effects of the tax imposed under this chapter on businesses in this |
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state. The study must take into consideration: |
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(1) the relative share of the tax paid by industry and |
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by size of business; |
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(2) how the incidence of the tax compares with the |
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economic makeup of this state's business economy; |
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(3) how the tax compares in structure and in amounts |
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paid to the business taxes imposed by other states; |
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(4) the effect of the tax on the economic climate of |
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this state, including the effect on capital investment and job |
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creation; |
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(5) any factors that result in the tax not operating as |
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intended; and |
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(6) any other item presented by the comptroller or by a |
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majority of the committee. |
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(e) The comptroller by rule shall establish procedures for |
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the functions of the committee, including procedures requiring the |
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committee to issue a report on its findings to the speaker of the |
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house of representatives, the lieutenant governor, and the governor |
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not later than the date each regular session of the legislature |
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begins. |
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(f) The committee shall consider proposed changes to the tax |
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imposed under this chapter and shall include recommendations for |
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changes to the tax in the committee's report under Subsection (e). |
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(g) The committee shall meet at the call of the chair: |
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(1) at least once in each odd-numbered year after the |
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conclusion of the regular legislative session; and |
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(2) at least once in each even-numbered year. |
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(h) Section 2110.008, Government Code, does not apply to the |
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committee. |
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SECTION 2. Not later than the 60th day after the effective |
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date of this Act, the relevant appointing officers shall appoint |
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the members of the Business Tax Advisory Committee under Section |
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171.214, Tax Code, as added by this Act. |
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SECTION 3. Not later than the 90th day after the effective |
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date of this Act, the lieutenant governor shall designate the chair |
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and the speaker of the house of representatives shall designate the |
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vice chair of the Business Tax Advisory Committee under Section |
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171.214, Tax Code, as added by this Act. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |