Bill Text: TX SB129 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to achievement benchmarks in fiscal notes and to legislative review of those benchmarks.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2015-01-27 - Referred to Administration [SB129 Detail]
Download: Texas-2015-SB129-Introduced.html
84R1625 CJC-D | ||
By: West | S.B. No. 129 |
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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. |