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.