On Monday, the Senate Finance Committee took up:
SB 70
by Jane Nelson (R-Flower Mound) would allow an out-of-state Internet seller or other "remote seller" to elect to collect a single, statewide local sales tax rate calculated annually by the comptroller, instead of collecting the rate actually imposed by the various taxing jurisdictions (cities and other local entities) at a destination address. It was left pending. The companion is HB 2153.
SB 687
by Charles Perry (R-Lubbock) would increase from 6 days to 30 days the amount of time that a person who receives public information from the comptroller relating to a taxpayer that the comptroller is auditing from using the information for the direct solicitation of business or employment for pecuniary gain. It was reported favorably and recommended for the Local & Uncontested calendar.
SB 890
by Jane Nelson (R-Flower Mound) would require marketplace providers to collect sales and use tax on the sales by third party sellers using the marketplace provider's platform. It was left pending. The companion is HB 1525.
SB 1214
by Charles Schwertner (R-Georgetown) would expand the sales tax exemption for agricultural-use aircraft to include any other use necessary to operate a business that performs an agriculture service such as crop dusting, predator control, and animal health inspection. It was left pending.
SJR 24
by Lois Kolkhorst (R-Brenham) would propose a constitutional amendment to automatically appropriate the sales tax on sporting goods to the Texas Parks and Wildlife Department and the Texas Historical Commission. It was reported out favorably as substituted.
On Wednesday, the House Ways & Means Committee took up:
HB 360
by Jim Murphy (R-Houston) would extend the date of the Property Redevelopment and Tax Abatement Act (Section 312 of the Tax Code) from September 1, 2019 to September 1, 2029. It was left pending.
HB 492
and HJR 34 by Hugh Shine (R-Belton) would provide for an exemption of a portion of appraised value for property, other than land, in a declared disaster area if the property is at least 15 percent damaged, as determined by the chief appraiser, and the exemption is adopted by the taxing unit. The chief appraiser would be required to assign each property a damage assessment rating of Level I (15-30 percent damaged), Level II (30-60 percent damaged), or Level III (60 percent to below total loss), or Level IV (total loss). The exemption by level would be 15 percent, 30 percent, 60 percent, and 100 percent and pro-rated by the number of days remaining in the year that the property was damaged. They were left pending. The companions are SB 1322 and SJR 49.
HB 493
and HJR 35 by Hugh Shine (R-Belton) would entitle a taxing unit to a disaster exemption assistance payment from the state if the taxing unit pays refunds to owners of property damaged in a declared disaster. They were left pending. The companions are SB 1322 and SJR 49.
HB 845
by J.M. Lozano (R-Kingsville) would add water desalination projects to the list of items that can qualify for a Tax Code Chapter 313 agreement (the Texas Economic Development Act). It was left pending.
HB 861
by Rafael Anchia (D-Dallas) would clarify provisions on the penalties and interest on supplemental property tax bills. It was left pending.
HB 1729
by Jim Murphy (R-Houston) would limit the sales tax pre-payment discount to the lower of its current level of 1.25 percent or an annually adjusted amount based on the January prime rate plus four percent. It was left pending.
HB 1815
by Scott Sanford (R-McKinney) would extend from April 1 to May 1 the deadline for a person requesting allocation of in-state vs. out-of-state presence of aircraft and vessels subject to property tax to file an application. It was left pending.
HB 1965
by Senfronia Thompson (D-Houston) would clarify the sales tax exemption for amusement services includes an entity contracted to provide touring theatrical productions. It was left pending.
HB 1977
by Sheryl Cole (D-Austin) would require taxing units to prepare a fiscal impact statement that addresses the direct economic impact that a proposed tax abatement agreement would have on schools, transportation, and public safety in the county or municipality in which a proposed reinvestment zone would be located under a tax abatement agreement. It was left pending.
HB 2129
by Jim Murphy (R-Houston) would extend the Texas Economic Development Act (Chapter 313 of the Tax Code) from through 2022 to through 2032. It was left pending.
HB 2438
by Dade Phelan (R-Nederland) would extend the deadline for the Property Redevelopment and Tax Abatement Act (Chapter 312) agreements from September 1, 2019 to December 31, 2032; and would extend the deadline for the Texas Economic Development Act (Chapter 313) agreements from December 31, 2022 to December 31, 2032. It was left pending.
HB 2799
by Scott Sanford (R-McKinney) would require tax abatement agreements involving property in a reinvestment zone to be approved in a public meeting of the governing body of the municipality. It was left pending.
HB 2872
by Dustin Burrows (R-Lubbock) would require marketplace rental providers to collect sales taxes owed to cities and counties on motor vehicles rented through the marketplace. It was left pending.
HB 3143
by Jim Murphy (R-Houston) would extend the Property Redevelopment and Tax Abatement Act (Chapter 312) agreements until September 1, 2029 (instead of 2019); would require the governing body of a taxing unit to hold a public hearing before adopting, amending, repealing, or reauthorizing guidelines and criteria related to a tax abatement agreement; and would require the chief appraiser to report to the comptroller the appraised value of the property that was the subject of the agreement in each of the first three tax years following the expiration of an agreement. It was left pending.
Reported From Committee:
HB 1525
by Dustin Burrows (R-Lubbock) would require marketplace providers to collect sales and use tax on the sales by third party sellers using the marketplace provider's platform. It was voted favorably as substituted from the House Ways & Means Committee.
HB 2153
by Dustin Burrows (R-Lubbock) would allow an out-of-state Internet seller or other "remote seller" to elect to collect a single, statewide local sales tax rate calculated annually by the comptroller, instead of collecting the rate actually imposed by the various taxing jurisdictions (cities and other local entities) at a destination address. It was voted favorably as substituted from the House Ways & Means Committee.
This Week:
Senate Intent Calendar:
SB 449
by Brandon Creighton (R-Conroe) would repeal subsection (i) of 42.23 of the Tax Code, "Judicial Review: Scope of Review" which provides that in a court case for a valuation dispute, the court "may give preference to an employee" authorized to perform an appraisal of real estate under the Occupations Code.