| 80th
Texas Legislative Session
January 9 - May 28,
2007
Bills
of Interest to TSCPA Members |
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TSCPA
closely monitors legislation for potential impact on Texas CPAs
and their interests. Listed below are the bills we're following
for our members this session.
Bills are organized
by subject matter.
Some key points
to remember:
- thousands
of bills will be filed, and TSCPA will track several hundred
- new bills
will be filed until March 9
- click on
the bill numbers to read text and/or check its status
- bill status
changes constantly - check back often
A dedicated
group of TSCPA volunteers analyzes new legislation for its impact
on the accounting profession. For more information on this elite
group, contact Diane Joiner. |
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| Bills
on the TSCPA Legislative Agenda |
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HB
863
Cook, B |
Relating to the
exemption of certain persons from the requirement that a person who
requires disclosure of a social security number adopt a privacy policy. |
| |
| HB
2144 |
Relating to the
regulation of the practice of public accountancy by certain out-of-state
license holders. |
| Flores |
|
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|
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| Accounting/General |
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HB
1 |
General
appropriations bill |
Chisum |
|
| |
| HB
15 |
Relating to making supplemental appropriations and
reductions in appropriations. |
| Chisum |
|
| |
HB
38 |
Relating
to the requirement that applicants for certain licenses be eligible
for employment in the United States. |
Solomons |
|
| |
HB
472
Solomons |
Relating
to the regulation of third-party administrators, including administrators
with delegated duties in the workers' compensation system of this
state; providing administrative penalties. |
| |
HB
590 |
Relating
to standards of conduct for and conflicts of interest of state officers
and employees. |
Delisi |
|
| |
HB
668 |
Relating
to the office of inspector general. |
Dukes |
|
| |
HB
689 |
Relating
to the licensing and regulation of landmen in certain urban areas
defined by the Texas Real Estate Commission. |
Veasey |
|
| |
HB
929 |
Relating
to posting delinquent state taxpayer information on the comptroller's
Internet site. |
Goolsby |
|
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HB
1015 |
Relating
to the electronic payment of certain taxes and the electronic filing
of certain reports. |
Chisum |
|
| |
| HB
1073 |
Relating
to ethics training for legislators and certain other state officers
and employees. |
Gonzales |
|
| |
HB
1208 |
Relating
to the submission of uniform financial reports. |
Keffer,
J |
|
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HB
1243
Woolley |
Relating
to the authority of the comptroller of public accounts to perform
administrative, economic, fiscal, or policy research or analysis
regarding certain issues and to assist political subdivisions with
related research or analysis. |
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HB
1316
Goolsby |
Relating
to a fee exemption under the Public Accountancy Act for certain
accountants in this state who are employed by the government of
another state. |
| |
HB
1456 |
Relating
to the requirements for filing an annual financial statement by
a municipality. |
Coleman |
|
| |
HB
1716
Solomons |
Relating to the
registration of a registered financial services company and the authority
of its exclusive agents to act as mortgage brokers. |
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| HB
1737 |
Relating to business
entities and associations. |
| Giddings |
|
| |
| HB
1802 |
Relating to a
registered property tax consultant. |
| Thompson |
|
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| HB
1863 |
Relating to supplemental
compensation for a county auditor. |
| Escobar |
|
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| HB
1867 |
Relating to the
regulation of a person who offers, services, or brokers a deferred
presentment transaction. |
| Chavez |
|
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HB
1966
Farabee |
Relating to the
registration and regulation of certain collection facilities and certified
professional collectors that provide collection services in this state;
providing penalties. |
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| HB
2271 |
Relating to financing statements and other records
under the secured transactions law. |
| Bailey |
|
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HB
2278
Deshotel |
Relating to a nonsubstantive revision of statutes
relating to business and commerce; including conforming amendments. |
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HB
2286
Puente |
Relating to the authority of a chief appraiser to
audit a rendition statement or property report delivered to the chief
appraiser. |
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| HB
2310 |
Relating to service of process on certain business
organizations. |
| Rose |
|
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| HB
2352 |
Relating to a registered property tax consultant. |
| Thompson |
|
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| HB
2365 |
Relating to financial accounting and reporting for
this state and political subdivisions of this state. |
| Truitt |
|
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| HB
2485 |
Relating to county accounting procedures regarding
certain audits, debts, and records. |
| Farabee |
|
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HB
2540
Isett |
Relating to implementing a pilot project to streamline
and expedite the cost reporting and auditing process for certain providers. |
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| HB
2664 |
Relating to audits of public retirement system actuarial
valuations, studies, and reports. |
| Truitt |
|
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HB
2781
Coleman |
Relating to renaming the State Auditor the Texas
Government Accountability Office, and the expansion of the powers
and duties of that office, including the creation of an office of
inspector general. |
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| HB
2833 |
Relating to the licensing and regulation of certain
private security services. |
| Driver |
|
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| HB
3038 |
Relating to the appointment of a taxpayer liaison
officer for certain appraisal districts. |
| Rose |
|
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| HB
3137 |
Relating to including in a bill or invoice an item
represented to be for the full or partial payment of a state tax. |
| Otto |
|
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| HB
3278 |
Relating to the collection of delinquent obligations
owed to the state. |
| Isett |
|
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HB
3290
Otto |
Relating to expanding the scope of an audit by the
state auditor when the state auditor finds evidence of gross mismanagement. |
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| HB
3299 |
Relating to revenue collection and expenditure efficiencies
for county government. |
| Callegari |
|
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| HB
3314 |
Relating to administration, collection, and enforcement
of state taxes; providing penalties. |
| Keffer |
|
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HB
3458
Paxton |
Relating to the authority of the comptroller of public
accounts to sue an appraisal district to compel compliance with the
Tax Code, rules of the comptroller, or other applicable law. |
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| HB
3616 |
Relating to the selection of financial advisors by
governmental entities. |
| Alonzo |
|
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HB
3649
Allen, A |
Relating to the exception of an audit working paper
of a school district from required disclosure under the public information
law. |
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| HB
3767 |
Relating to state fiscal matters. |
| Keffer |
|
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| HB
3769 |
Relating to the definition of business entity or
other organization. |
| Puente |
|
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SB
1 |
General
appropriations bill |
Ogden |
|
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SB
296
Duncan |
Relating
to the authority of the comptroller to contract for services to
collect delinquent taxes, fees, interest, and penalties. |
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SB
377 |
Relating
to the electronic payment of certain taxes and the electronic filing
of certain reports. |
Janek |
|
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SB
470 |
Relating
to the submission of uniform financial reports. |
Brimer |
|
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SB
746
Seliger |
Relating to the
continuation of the Texas Economic Development Act and to the duties
of the comptroller of public accounts and the Texas Education Agency
under that Act. |
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| SB
753 |
Relating to the
regulation of a person who offers, services, or brokers a deferred
presentment transaction. |
| Shapleigh |
|
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SB
820
Wentworth |
Relating to the
minimum continuing legal education requirements for an attorney who
is a member of the Texas Legislature. |
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| SB
833 |
Relating to limitations
on the compensation of county auditors for certain counties. |
| Lucio |
|
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| SB
854 |
Relating to business
entities and associations. |
| Fraser |
|
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SB
935
Van de Putte |
Relating to the
registration of a registered financial services company and the authority
of its exclusive agents to act as mortgage brokers. |
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| SB
1102 |
Relating to financial accounting and reporting for
this state and political subdivisions of this state. |
| Duncan |
|
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| SB
1106 |
Relating to county accounting procedures regarding
certain audits, debts, and records. |
| Watson |
|
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SB
1134
Brimer |
Relating to the nonsubstantive revision of certain
local laws concerning special districts, including conforming amendments. |
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SB
1135
Brimer |
Relating to a nonsubstantive revision of statutes
relating to business and commerce; including conforming amendments. |
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SB
1136
Brimer
|
Relating to the nonsubstantive revision of statutes
relating to the Texas Department of Insurance, the business of insurance,
and certain related businesses, to nonsubstantive additions to and
corrections in the codified Insurance Code, and to conforming the
provisions of that code that were codified by the 79th Legislature
to other Acts of that legislature, including conforming amendments,
repeals, and penalties. |
| |
| SB
1364 |
Relating to the regulation of the practice of public
accountancy by certain out-of-state license holders. |
| Williams |
|
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| SB
1540 |
Relating to financing statements and other records
under the secured transactions law. |
| Fraser |
|
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| SB
1615 |
Relating to the collection of delinquent obligations
owed to the state. |
| Averitt |
|
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| SB
1638 |
Relating to the calculation of an effective tax rate
and certain notice requirements for local taxing jurisdictions. |
| Williams |
|
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| SB
1639 |
Relating to the collection, administration, and enforcement
of state taxes and fees. |
| Williams |
|
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SB
1793
Ogden |
Relating to the creation and re-creation of funds
and accounts in the state treasury, the dedication and rededication
of revenue, and the exemption of unappropriated money from use for
general governmental purposes. |
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| SB
1830 |
Relating to a grant program for the implementation
and operation of volunteer income tax assistance programs. |
| Uresti |
|
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| SB
1848 |
Relating to state fiscal matters. |
| Duncan |
|
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| SB
1851 |
Relating to administration, collection, and enforcement
of state taxes; providing penalties. |
| Duncan |
|
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SB
1854
Gallegos |
Relating to the exception of an audit working paper
of a school district from required disclosure under the public information
law. |
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| SB
1905 |
Relating to the regulation of refund anticipation
loans; providing an administrative penalty. |
| Van de Putte |
|
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|
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| Estates
and trusts |
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HB
334 |
Relating
to district court jurisdiction over suits concerning trusts. |
Hartnett |
|
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HB
336 |
Relating
to the administration and operation of certain trusts. |
Hartnett |
|
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| HB
391 |
Relating to the estates of decedents. |
| Hartnett |
|
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HB
564
Hartnett
|
Relating
to the administration and operation of certain trusts and other
property interests held for the benefit of another. |
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| HB
2479 |
Relating to the estates of decedents. |
| Hartnett |
|
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SB
375
Shapleigh |
Relating
to the use of federal estate tax provisions in determining the application
of the Texas estate tax to certain transfers of property and to
the allocation of Texas estate tax revenue. |
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|
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| Financial
Institutions |
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| There
is no pending legislation on this issue at this time. |
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|
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| Financial
Literacy |
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| There
is no pending legislation on this issue at this time. |
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|
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| Franchise/Margin
tax |
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| HB
156 |
Relating to the
determination of a taxable entity's total revenue for purposes of
the revised franchise tax. |
| Pickett |
|
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| HB
355 |
Relating to a
franchise tax credit for wages paid to graduates of certain institutions
of higher education. |
| Herrero |
|
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HB
512
Farabee |
Relating to a
franchise tax credit for enterprise projects and defense readjustment
projects for job creation activities and capital investments. |
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| HB
871 |
Relating to the
total revenue exemption for the franchise tax. |
| Smithee |
|
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HB
1198 |
Relating
to franchise tax incentives for recycling. |
| Homer |
|
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HB
1207
Keffer, J
|
Relating to corrections
to the revised franchise tax transition provisions of House Bill No.
3, 79th Legislature, 3rd Called Session, 2006. |
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| HB
1284 |
Relating to the
total revenue exemption for the franchise tax. |
| Creighton |
|
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| HB
1336 |
Relating to a
deduction under the franchise tax for certain contracts with the federal
government. |
| Geren |
|
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| HB
1384 |
Relating to franchise
tax rates. |
| Taylor |
|
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| HB
1542 |
Relating to franchise
tax rates. |
| Isett |
|
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| HB
1964 |
Relating to a
deduction under the franchise tax for physicians who administer vaccines. |
| McCall |
|
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| HB
2533 |
Relating to the computation of taxable margin for
purposes of the revised franchise tax by certain taxable entities. |
| Strama |
|
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HB
2638
Smithee |
Relating to the exclusion from total revenue in computing
the franchise tax of certain funds, reimbursements, and expenses related
to certain legal services. |
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| HB
2726 |
Relating to an exemption from the franchise tax for
certain benefits consortiums. |
| Goolsby |
|
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| HB
2777 |
Relating to a tax credit for certain corporations
obtaining coverage for their employees under a health benefit plan. |
| Heflin |
|
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| HB
2841 |
Relating to entities subject to the revised franchise
tax. |
| Villarreal |
|
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| HB
2948 |
Relating to the temporary credit for business losses
under the franchise tax. |
| Hill |
|
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HB
2985
Creighton |
Relating to the exclusion of certain commercial lease
revenue in determining a taxable entity's total revenue for purposes
of the revised franchise tax. |
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HB
3033
McClendon |
Relating to the dedication of certain sales and use
tax and franchise tax revenue to the Texas rail relocation and improvement
fund. |
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| HB
3111 |
Relating to a franchise tax credit for purchasing
electricity from a clean coal project. |
| Cook, B |
|
| |
| HB
3287 |
Relating to a franchise tax credit for qualified
low-income community investments. |
| Ritter |
|
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HB
3357
Smithee |
Relating to defining as a deceptive trade practice
representing the franchise tax as a fee, charge, reimbursement, or
other item on an invoice or mailing to a consumer. |
| |
| HB
3463 |
Relating to the application of the franchise tax
to a combined group. |
| Paxton |
|
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| HB
3928 |
Relating to technical changes to the revised franchise
tax. |
| Keffer |
|
| |
| HB
3936 |
Relating to the application of the franchise tax
to banking corporations. |
| Kolkhorst |
|
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HJR
13
Paxton |
Proposing a constitutional
amendment requiring any increase in a franchise tax rate to be approved
by two-thirds of all the members elected to each house of the legislature. |
| |
HJR
28
Anderson |
Proposing a constitutional
amendment requiring any increase in a rate of the franchise tax be
approved by two-thirds of all the members elected to each house of
the legislature. |
| |
HJR
44
Branch |
Proposing a constitutional
amendment requiring any increase in a franchise tax rate to be approved
by three-fourths of all the members elected to each house of the legislature. |
| |
SB
1376
Deuell |
Relating to the transfer of the Texas Commission
on the Arts to the office of the governor and the dedication of certain
sales and use tax and franchise tax revenue to the Music, Film, and
Arts Office operating fund. |
| |
| SB
1378 |
Relating to the computation of the cost of goods
sold for franchise tax purposes by certain taxable entities. |
| Shapleigh |
|
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| SB
1460 |
Relating to a franchise tax credit for purchasing
electricity from a clean coal project. |
| Seliger |
|
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| SB
1611 |
Relating to a franchise tax credit for the production
of carbon-free hydrogen. |
| Van de Putte |
|
| |
| SB
1811 |
Relating to entities subject to the franchise tax. |
| Wentworth |
|
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| SB
1917 |
Relating to credits against the revised franchise
tax for certain activities. |
| Wentworth |
|
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SJR
55
Williams |
Proposing a constitutional amendment dedicating certain
amounts of state franchise tax revenue to reducing school district
maintenance and operations tax rates. |
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|
|
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| Fuels
Tax |
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|
| HB
523 |
Relating to an
exemption from the motor fuels tax for certain kerosene. |
| Woolley |
|
| |
| HB
685 |
Relating to the
exemption of volunteer fire departments from certain motor fuel taxes. |
| Orr |
|
| |
HB
688
Krusee |
Relating to a
credit or refund for diesel fuel taxes paid on diesel fuel used in
this state by auxiliary power units or power take-off equipment. |
| |
| HB
962 |
Relating to
the rate of the state gasoline and diesel fuel taxes. |
| Krusee |
|
| |
| HB
1332 |
Relating to a
credit or refund for taxes paid on diesel fuel used in certain manufacturing
or production processes. |
| Chisum |
|
| |
HB
1618
Ritter |
Relating to a
credit or refund for diesel fuel taxes paid on diesel fuel used in
this state by certain oil field well service equipment. |
| |
| HB
1981 |
Relating to the
exemption of counties from the diesel fuel tax. |
| Aycock |
|
| |
| HB
2147 |
Relating to exempting
fuel ethanol blended with gasoline from the motor fuels tax. |
| Bohac |
|
| |
| HB
2240 |
Relating to severance tax credits for qualifying
low-producing wells. |
| Farabee |
|
| |
| HB
2810 |
Relating to natural gas reporting for severance tax
purposes. |
| Farabee |
|
| |
| HB
3317 |
Relating to updating motor fuel tax citations. |
| Keffer |
|
| |
| HB
3320 |
Relating to motor fuel taxes. |
| Keffer |
|
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HJR
7
Krusee |
Proposing a constitutional amendment authorizing
the legislature to dedicate certain motor fuel taxes to the Texas
mobility fund. |
| |
HJR
57
Leibowitz |
Proposing a constitutional
amendment dedicating certain revenue derived from motor fuel taxes
to the construction of public highways. |
| |
| SB
165 |
Relating to the
rate of the state gasoline tax and diesel fuel taxes. |
| Carona |
|
| |
SB
326
Carona |
Relating to a
credit or refund for diesel fuel taxes paid on diesel fuel used in
this state by auxiliary power units or power take-off equipment. |
| |
| SB
635 |
Relating to a
credit or refund for taxes paid on diesel fuel used in certain manufacturing
or production processes. |
| Janek |
|
| |
| SB
663 |
Relating to the
production and taxation of renewable diesel fuel. |
| Hegar |
|
| |
| SB
755 |
Relating to certain
motor fuel exemptions. |
| Ellis |
|
| |
SB
936
Van de Putte |
Relating to motor
fuel tax credits for certain metropolitan rapid transit authorities
providing public school transportation services to a school district. |
| |
| SB
1057 |
Relating to the exemption of volunteer fire departments
from certain motor fuel taxes. |
| Hegar |
|
| |
| SB
1477 |
Relating to the continuation of certain severance
tax credits for certain low-producing wells. |
| Seliger |
|
| |
| SB
1750 |
Relating to the issuance of an occupational license
to certain applicants with criminal convictions. |
| Whitmire |
|
| |
| SB
1886 |
Relating to motor fuel taxes. |
| Williams |
|
| |
| SB
1936 |
Relating to exempting fuel ethanol blended with gasoline
from the motor fuels tax. |
| Van de Putte |
|
| |
SJR
25
Carona |
Proposing a constitutional
amendment authorizing the legislature to dedicate certain motor fuel
taxes to the Texas mobility fund. |
| |
|
|
| |
|
| Gambling |
| |
|
| There
is no pending legislation on this issue at this time. |
| |
|
|
| |
|
| Income
Tax |
| |
|
HB
2788
Burnam |
Relating to the imposition of an income tax on income
that exceeds $100,000 to provide property tax relief and fund public
education; providing penalties. |
| |
HJR
81
Parker |
Proposing a constitutional amendment to require a
two-thirds vote of the legislature to enact and submit to the voters
a law imposing an income tax or increasing that tax. |
| |
|
|
| |
|
| Miscellaneous
Tax |
| |
|
HB
11
Cook, B |
Relating to the
filing of sales reports with the comptroller by wholesalers and distributors
of certain alcohol and tobacco products. |
| |
| HB
250 |
Relating to the
constitutional limitation on the rate of growth of state appropriations. |
| Riddle |
|
| |
| HB
260 |
Relating to the
constitutional limit on the rate of growth of appropriations and the
use of surplus state revenues. |
| Callegari |
|
| |
| HB
683 |
Relating to the
imposition of taxes on rail freight to fund the Texas rail relocation
and improvement fund. |
| Villarreal |
|
| |
HB
828
Hochberg |
Relating to the
guaranteed yield of school district enrichment taxes to fund the maintenance
and operations of public schools. |
| |
| HB
1109 |
Relating to the
allocation of revenue from the municipal hotel occupancy tax for the
arts for certain municipalities. |
| Harper-Brown |
|
| |
| HB
1216 |
Relating to the
authority of certain counties to impose a county hotel occupancy tax
and to the use of the tax. |
| Pitts |
|
| |
| HB
1294 |
Relating to the
use of revenue from a tax increment fund to acquire, construct, or
reconstruct educational facilities. |
| Villarreal |
|
| |
HB
1458
Macias |
Relating to the
allocation of revenue from the state hotel tax for certain purposes
in certain municipalities located in counties in a park and recreation
district. |
| |
| HB
1524 |
Relating to an
election on the use of tax revenue for a sports or community venue
project. |
| Guillen |
|
| |
| HB
1669 |
Relating to the
authority of certain counties to impose a county hotel occupancy tax
and to the rate of the tax. |
| Cook, R |
|
| |
| HB
1820 |
Relating to the
authority to impose a county hotel occupancy tax and to the maximum
rate of the tax. |
| Hamilton |
|
| |
| HB
2058 |
Relating to the
authority to impose a county hotel occupancy tax. |
| Miller |
|
| |
| HB
2228 |
Relating to the authority of certain counties to
impose a hotel occupancy tax. |
| Swinford |
|
| |
| HB
2297 |
Relating to the authority of certain counties to
impose a county hotel occupancy tax and to the rate of the tax. |
| Hilderbran |
|
| |
| HB
2322 |
Relating to the rate of the hotel occupancy tax imposed
by counties without a municipality. |
| Guillen |
|
| |
| HB
2438 |
Relating to the allocation of revenue from the municipal
hotel occupancy tax for certain transportation systems. |
| Truitt |
|
| |
| HB
2472 |
Relating to the authority of certain counties to
impose a county hotel occupancy tax. |
| Homer |
|
| |
HB
2689
Haggerty |
Relating to the imposition of taxes on the sales
of certain alcoholic beverages and taxable items related to mixed
beverages and to the repeal of the mixed beverage gross receipts tax. |
| |
| HB
2763 |
Relating to the creation of a state occupational
health and safety plan; establishing a maintenance tax. |
| Eiland |
|
| |
HB
3025
Frost |
Relating to the use of municipal hotel occupancy
taxes for the enhancement and upgrading of sports facilities and fields
by certain municipalities. |
| |
| HB
3084 |
Relating to the municipal street maintenance sales
tax. |
| Phillips |
|
| |
| HB
3116 |
Relating to certain fees and taxes collected by this
state in connection with a motor vehicle. |
| Pickett |
|
| |
| HB
3132 |
Relating to the authority of certain counties to
impose a county hotel occupancy tax and to the rate of the tax. |
| Cook, R |
|
| |
| HB
3170 |
Relating to the authority of certain counties to
impose a hotel occupancy tax. |
| Swinford |
|
| |
HB
3315
Keffer |
Relating to the imposition and collection of certain
insurance taxes and the adoption of certain reciprocal or multistate
agreements relating to those taxes. |
| |
| HB
3316 |
Relating to the cigarette tax and the tax on cigars
and other tobacco products. |
| Keffer |
|
| |
| HB
3318 |
Relating to the application of the state hotel occupancy
tax. |
| Keffer |
|
| |
HB
3488
Kolkhorst |
Relating to a study of the effect on this state's
economy of replacing all state and school district ad valorem tax
revenue with revenue from a transaction tax. |
| |
| HB
3658 |
Relating to the authority of certain counties to
impose a county hotel occupancy tax with voter approval. |
| Dunnam |
|
| |
| HB
3660 |
Relating to the authority of certain counties to
impose a county hotel occupancy tax with voter approval. |
| Dunnam |
|
| |
| HB
3663 |
Relating to the authority of certain counties to
impose a county hotel occupancy tax with voter approval. |
| Dunnam |
|
| |
| HB
3664 |
Relating to the authority of certain counties to
impose a county hotel occupancy tax with voter approval. |
| Dunnam |
|
| |
HB
3760
Naishtat |
Relating to expansion of the use of consumer direction
for delivery of certain services to persons with disabilities and
|
