Bill Text: TX HB2699 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the comptroller's report on the effect of certain tax provisions.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-03-18 - Referred to Ways & Means [HB2699 Detail]
Download: Texas-2013-HB2699-Introduced.html
| 83R10021 CJC-D | ||
| By: King of Taylor | H.B. No. 2699 | |
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| relating to the comptroller's report on the effect of certain tax | ||
| provisions. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 403.014, Government Code, is amended by | ||
| adding Subsection (a-1) to read as follows: | ||
| (a-1) In preparing the report under Subsection (a), if | ||
| actual data is not available, the comptroller shall use available | ||
| statistical data to estimate the effect of an exemption, discount, | ||
| exclusion, special valuation, special accounting treatment, | ||
| special rate, or special method of reporting relating to a tax. If | ||
| the report states that the effect of a particular tax preference | ||
| cannot be determined, the comptroller must include in the report a | ||
| complete explanation of why the comptroller reached that | ||
| conclusion. | ||
| SECTION 2. This Act takes effect September 1, 2013. | ||
