HBA-EDN H.J.R. 23 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.J.R. 23
By: Wohlgemuth
State Affairs
2/26/2001
Introduced



BACKGROUND AND PURPOSE 

Two-thirds affirmative vote is required on a variety of issues considered
to be of great importance to the populace, such as impeachment of a
governor, overturning a gubernatorial veto, or passage of a constitutional
amendment.  Tax increases, while certainly affecting the populace as a
whole, have never been an issue that has required an enhanced majority
vote.  House Joint Resolution 23 requires the submission to the voters of a
constitutional amendment requiring a two-thirds affirmative vote of the
legislature in order to pass a measure increasing a tax levied by the
state. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this resolution
does not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

House Joint Resolution 23 amends the Texas Constitution to require an
affirmative vote of two-thirds of the members of each house for passage of
a bill that imposes a state tax, increases the rate of a state tax, extends
the application of a state tax to a new class of persons, property,
transactions, or other items not previously taxed, or changes a state tax
to increase the tax liability of all persons, property, or transactions.
The resolution provides that the two-thirds affirmative vote requirement
does not apply to the repeal or amendment of an exemption or other
exception expressly provided by statute on September 1, 2001.   

FOR ELECTION

This proposed constitutional amendment shall be submitted to the voters at
an election to be held November 6, 2001.