84R1625 CJC-D
 
  By: West S.B. No. 129
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to achievement benchmarks in fiscal notes and to
  legislative review of those benchmarks.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 314, Government Code, is amended by
  adding Section 314.006 to read as follows:
         Sec. 314.006.  PURPOSE STATEMENT AND BENCHMARKS;
  LEGISLATIVE REVIEW.  (a)  In this section, "tax preference" means a
  credit, discount, exclusion, exemption, refund, special valuation,
  special accounting treatment, special rate, or special method of
  reporting authorized by state law that relates to a state or local
  tax imposed in this state.
         (b)  The Legislative Budget Board shall include in any fiscal
  note attached to a bill that authorizes or requires the expenditure
  or diversion of state funds or that authorizes or otherwise
  provides for a tax preference:
               (1)  a statement of the purposes of the bill; and
               (2)  a set of reasonable benchmarks that provide a
  mechanism for measuring whether and to what degree the bill's
  purposes have been achieved.
         (c)  In preparing the statement and benchmarks under
  Subsection (b), the board shall coordinate with the primary author
  of the bill to determine the purposes of the bill and to set
  reasonable benchmarks.  The board shall begin coordinating with the
  primary author of the bill immediately following the author's
  request for a hearing on the bill.
         (d)  Before the first day of the third regular legislative
  session after a bill subject to this section becomes law, the board
  shall evaluate whether the benchmarks required under Subsection (b)
  have been met and shall provide to the lieutenant governor, the
  speaker of the house of representatives, the Senate Finance
  Committee, and, as applicable, the House Ways and Means Committee
  or the House Appropriations Committee a report on the board's
  findings regarding each bill subject to review under this section.
         (e)  If the report submitted under Subsection (d) indicates
  that the board finds a benchmark has not been met, the Senate
  Finance Committee together with the House Appropriations
  Committee, for a bill that authorizes or requires the expenditure
  or diversion of state funds, or the House Ways and Means Committee,
  for a bill that authorizes or otherwise provides for a tax
  preference, shall review the statutes enacted or amended by the
  bill to determine whether:
               (1)  additional expenditure or diversion of state funds
  should be made to fund the purposes of the bill or, if applicable,
  whether the authorization of or other provision for a tax
  preference should be continued to further the purposes of the bill;
  or
               (2)  the statutes enacted or amended by the bill should
  be repealed or amended.
         (f)  Immediately after submitting the report under
  Subsection (d), the board shall provide notice to the primary
  author of a bill the benchmarks of which the board has determined
  have not been met that the statutes enacted or amended by the bill
  will be reviewed by the Senate Finance Committee and, as
  applicable, the House Ways and Means Committee or the House
  Appropriations Committee.
         (g)  The board shall implement this section from available
  funds that may be used for that purpose.  The board shall reduce
  other programs to the extent necessary to implement this section
  without receiving additional appropriations for this purpose.
         SECTION 2.  This Act applies only to bills filed on or after
  September 1, 2015.
         SECTION 3.  This Act takes effect September 1, 2015.