Bill Text: TX HB563 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to honesty in state taxation.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2023-02-23 - Referred to Ways & Means [HB563 Detail]
Download: Texas-2023-HB563-Introduced.html
| 88R2714 SRA-D | ||
| By: Raymond | H.B. No. 563 | |
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| relating to honesty in state taxation. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subtitle A, Title 2, Tax Code, is amended by | ||
| adding Chapter 102 to read as follows: | ||
| CHAPTER 102. HONESTY IN STATE TAXATION | ||
| Sec. 102.0001. LEGISLATIVE FINDINGS AND INTENT. The | ||
| legislature finds that this state has hidden from taxpayers the | ||
| enactment and increase of state taxes by describing the taxes by | ||
| other names such as "fees," "levies," "surcharges," "assessments," | ||
| "fines," and "penalties." It is the intent of the legislature to | ||
| establish honesty in state taxation and appropriately identify | ||
| state taxes. | ||
| Sec. 102.0002. DEFINITIONS. In this chapter: | ||
| (1) "Regulatory tax" means a fee, levy, surcharge, | ||
| assessment, fine, penalty, or other charge of any kind imposed by | ||
| this state for a primary purpose other than to raise revenue for | ||
| general purposes, including: | ||
| (A) a charge imposed for a specific benefit | ||
| conferred or privilege granted directly to the taxpayer that is not | ||
| provided to a person who did not pay the charge and that does not | ||
| exceed the reasonable cost to this state of conferring the benefit | ||
| or granting the privilege; | ||
| (B) a charge imposed for a specific state service | ||
| or product provided directly to the taxpayer that is not provided to | ||
| a person who did not pay the charge and that does not exceed the | ||
| reasonable cost to this state of providing the service or product; | ||
| (C) a charge imposed for the reasonable | ||
| regulatory cost to this state related to the issuance of a license | ||
| or permit, the performance of an investigation, inspection, or | ||
| audit, or the enforcement of a state law or order; | ||
| (D) a charge imposed for the purchase, rental, | ||
| lease, or other use of state property; and | ||
| (E) a fine, penalty, or other monetary charge | ||
| imposed by this state for or in connection with a violation of a | ||
| state law or order. | ||
| (2) "State agency" means: | ||
| (A) a board, commission, department, or other | ||
| agency in the executive branch of state government that is created | ||
| by the constitution or a statute of this state, including an | ||
| institution of higher education as defined by Section 61.003, | ||
| Education Code, other than a public junior college, as defined by | ||
| that section; | ||
| (B) the legislature or a legislative agency; or | ||
| (C) the supreme court, the court of criminal | ||
| appeals, a court of appeals, or a state judicial agency. | ||
| Sec. 102.0003. USE OF HONEST STATE TAXATION TERMINOLOGY | ||
| REQUIRED IN LEGISLATION. The legislature and the Texas Legislative | ||
| Council are directed to: | ||
| (1) not identify a state tax, including a regulatory | ||
| tax, as another type of state charge such as a "fee," "levy," | ||
| "surcharge," "assessment," "fine," or "penalty" in any new statute | ||
| or resolution; and | ||
| (2) change a reference to a state charge that is not | ||
| correctly identified as a state tax in the course of otherwise | ||
| amending the state law containing the reference. | ||
| Sec. 102.0004. USE OF HONEST STATE TAXATION TERMINOLOGY | ||
| REQUIRED IN STATE RULES, MATERIALS, PUBLICATIONS, AND ELECTRONIC | ||
| MEDIA. A state agency: | ||
| (1) may not identify a state tax, including a | ||
| regulatory tax, as another type of state charge such as a "fee," | ||
| "levy," "surcharge," "assessment," "fine," or "penalty" when | ||
| proposing or adopting the agency's rules, reference materials, | ||
| publications, and electronic media; and | ||
| (2) shall change a reference to a state charge that is | ||
| not correctly identified as a state tax when amending the agency's | ||
| rules, reference materials, publications, and electronic media. | ||
| SECTION 2. Chapter 325, Government Code, is amended by | ||
| adding Section 325.0124 to read as follows: | ||
| Sec. 325.0124. REVIEW OF STATE AGENCIES FOR HONEST STATE | ||
| TAXATION TERMINOLOGY. As part of its review of a state agency, the | ||
| commission shall consider and make recommendations regarding | ||
| statutory revisions necessary to correctly identify state charges | ||
| as state taxes in accordance with the legislative intent prescribed | ||
| by Chapter 102, Tax Code. | ||
| SECTION 3. This Act takes effect September 1, 2023. | ||
