Out of the multiple bills filed during the session, HillCo will attempt to publish some spotlights on bills filed during the 82nd. Below is a spotlight on franchise tax bills, immigration bills and bills relating to the one of the emergency items Governor Perry identified; eminent domain. Below is an abbreviated summary but for further detail please click on the bill link to take you to bill text or to follow the bill through the legislative process.
The Texas Tribune has also published an application to offer another way to keep track of bills. To date more than 900 bills have been filed. Users can search the bills by their assigned numbers, subject categories and captions, the short descriptions of each bill’s intended purpose. Users can also search the bill by each author’s name. To access the application: http://www.texastribune.org/session/82R/bills/
Spotlight on Franchise Tax Bills Filed
Below are a list of bills relating to the franchise tax and some highlights of those bills that have been filed for the 82nd Session.
HB 98 (Paxton) – Relating to the E-Z computation and rate of the franchise tax. The computation would be:
- Determine the taxing entity’s apportioned total revenue and then subtract the amount of federal income taxes paid during reporting period.
- Next subtract $1 million and apply that amount to one of the following:
- If difference is $1 million or less, then tax rate is 0.25 percent of the difference or
- If difference is more than $1 million, the tax rate is $2,500 plus 0.5 percent of the amount of the difference that exceeds $1million
- No tax is required is amount computed is zero or less – but entity may be required to file an abbreviated information report with the comptroller
HB 146 (Laubenberg) – Relating to the retention of the $1 million total revenue exemption for the franchise tax. This bill repeals section 171.0021 of the Tax Code and other codes or chapters relating to discounts from tax liability for small businesses (those with revenue of $1 million or less.)
Identical legislation and/or companions to HB 146:
- HB 476 (Identical to HB 146) – King, Phil – Relating to the retention of the $1 million total revenue exemption for the franchise tax.
- HB 579 (Identical to HB 146) – Callegari – Relating to the retention of the $1 million total revenue exemption for the franchise tax.
- SB 125 (Identical/Companion to HB 146) – Patrick – Relating to the retention of the $1 million total revenue exemption for the franchise tax.
HB 429 (Fletcher) – Relating to the classification of automotive repair shops as primarily engaged in retail trade for purposes of the franchise tax. The legislation adds the following language to the definition of “retail trade”: the activities classified as Industry Group 753 of the 1987 Standard Industrial Classification Manual published by the federal Office of Management and Budget.
HB 658 (Villarreal) – Relating to the repeal of state sales tax and franchise tax refunds for certain ad valorem tax payers. The legislation as filed would repeal Subchapter F, Chapter 111, Tax Code. Subchapter F relates to a tax refund for economic development.
HJR 18 (Branch) – Proposing a constitutional amendment requiring any increase in a franchise tax rate to be approved by two-thirds of all the members elected to each house of the legislature. The language requires a record vote of 2/3 of the members in regards to any legislation increasing any franchise tax rate above the rate in effect on the date the bill was filed. The 2/3 vote does not apply to a bill that amends the manner in which the franchise tax is computed or the manner in which it is administered or enforced.
Identical legislation to HJR 18:
- HJR 25 (Identical to HJR 18) – Paxton – Proposing a constitutional amendment requiring any increase in a franchise tax rate to be approved by two-thirds of all the members elected to each house of the legislature.
HJR 49 – (Anderson, Charles) – Proposing a constitutional amendment requiring any increase in a rate of the franchise tax be approved by two-thirds of all the members elected to each house of the legislature. The bill would:
- Require 2/3 vote of all members if a proposed bill increases a rate of the franchise tax per year of privilege period of taxable margin above the corresponding rate provided in HB 3 of the 79th Legislature
- The language applies to any taxable entity
- Language does not apply to any decreases, only subsequent increases.
- The 2/3 vote does not apply to a bill that amends the manner in which the franchise tax is computed or the manner in which it is administered or enforced.
Spotlight on Immigration Bills Filed
Below are a list of bills relating to immigration and some highlights of those bills that have been filed for the 82nd Session.
HB 18 (Riddle) – Relating to the enforcement by certain governmental entities of laws governing immigration.
- Prohibits a governing body of a munic
ipality, county, or other political subdivision, from adopting a policy under which the officer, employee, or official of that entity would not fully enforce state or federal laws relating to immigration.
HB 22 (Riddle) – Relating to information regarding the citizenship and immigration status of public school students.
- Requires school districts and open-enrollment charter schools to determine the citizenship and immigration status of students upon enrollment; and
- Requires the districts and schools to include the information regarding the citizenship or immigration status of students in the district’s or school’s Public Education Information Management System (PEIMS) report.
HB 113 (Harless) – Relating to the enforcement of state and federal laws governing immigration by certain governmental entities; providing a civil penalty.
- 1) prohibits a governing body of a municipality, county, or special district or authority from adopting a policy under which the officer, employee, or other official of that entity would not fully enforce state or federal laws relating to immigration;
- 2) penalizes a city that adopts such a policy by taking away state grant funds;
- 3) provides for a civil penalty in the amount of $10,000 per day to be sought by the attorney general against a city that violates (1), above; and
- 4) allows a citizen residing in a city that adopts such a policy or fails to enforce state or federal law to file a petition in a district court to compel compliance with this law.
- Companion bill is SB 124 (Patrick)
HB 183 (Solomons) – Relating to the duty of a law enforcement agency to verify the immigration status of an arrested person.
- Provides that, not later than 48 hours after a person is arrested and before the person is released on bond, the law enforcement agency that arrested the person or that has custody of the person shall:
- 1) have the person’s immigration status verified by a law enforcement officer who is authorized under federal law to verify a person’s immigration status or a federal law enforcement officer; and
- 2) if United States Immigration and Customs Enforcement (ICE) does not have the results of the immigration status of the person, notify ICE if the person is not a citizen or national of the United States and is unlawfully present in the United States.
HB 247 (Solomons) – Relating to the enforcement of state and federal laws governing immigration by certain governmental entities.
- Prohibits a governing body of a municipality, county, or special district or authority; from adopting a policy under which the officer or other officials of the entity would not fully enforce state or federal laws relating to immigration;
- Allows the attorney general to file suit to compel a governmental entity to fully enforce immigration laws; and
- Allows the attorney general to recover reasonable expenses incurred enforcing this law.
HB 296 (Berman) – Relating to the enforcement of immigration laws, to the investigation, prosecution, and punishment of certain criminal offenses concerning illegal immigration, and to certain employment and labor practices and requirements.
- Requires a peace officer or law enforcement agency during any detention or arrest made to determine the immigration status of the person detained or arrested and immediately notify ICE or US Customs and Border Protection if an illegal alien is convicted of an offense under state law;
- Disallows restricting the enforcement of federal immigration law to less than the full extent permitted by federal law;
- Allows peace officers to stop and detain operators of motor vehicles if there is reasonable suspicion the operator committed certain offenses and continue detention for any period necessary to investigate the offense;
- Allows peace officers to arrest persons, without warrant, believed to have committed a public offense that, under federal law, makes those persons removable from the United States;
- Makes defendants ineligible for community supervision and deferred adjudication who is guilty of failure to complete or carry alien registration documents;
- Requires AG’s office to post lists of employers registered with the e-verify program on the AG’s website;
- Requires verification of work authorization by employers through the e-verify program for every employee and registration and participation in the e-verify program to be eligible for economic development incentives;
- Prohibits employers from intentionally or knowingly employing or contracting with an illegal alien, requires the AG to create a complaint process for reporting alleged violations, and details the process to ensue with an alleged violation and investigation;
- Prohibits the transport, concealment or solicitation of illegal aliens with consequences, including impounding of motor vehicles involved; and
- Makes failure to complete or carry alien registration documents a misdemeanor, punishable with fines, jail time and reimbursement to counties for cost of confinement;
HB 302 (Berman) – Relating to the enforcement of state and federal laws governing immigration by certain governmental entities; providing a civil penalty.
- Prohibits a governing body of a municipality, county, or special district or authority; from adopting policies that will not fully enforce federal and state law relating to immigration, including the federal Immigration and Nationality Act;
- Entities adopting the prohibited policies may not receive state grant funds; and
- Elected officials in entities who adopt prohibited policies are liable to the state for a civil penalty in an amount no less than $1000 or more than $5000.
HB 311 (Geren) – Relating to the duty of a peace officer to inquire into the immigration status of persons arrested on other grounds.
- Requires peace officers to inquire into the immigration status of any person under arrest and report the person to ICE if the person has also violated a civil or criminal provision of the federal immigr
ation laws.
HB 603 (Farrar) – Relating to a prohibition on law enforcement inquiries regarding the nationality or immigration status of a victim of or witness to a criminal offense.
- Prohibits a peace officer from inquiring about the nationality or immigration status of a victim of or witness to a criminal offense, except as necessary to investigate the offense.
HB 623 (Bonnen) – Relating to the detection and reporting of unauthorized immigration, the collection of information concerning unauthorized immigration, the legal treatment of aliens for certain purposes, the enforcement of laws governing immigration and the establishment of English as the official language of this state.
- Requires law enforcement agencies to verify the immigration status of persons arrested within 48 hours of arrest, notify ICE if person is not a citizen or national of the US or unlawfully present, and provide the results of status verification to DPS for these persons;
- Requires DPS to create a central immigration database available to any peace officer or law enforcement agency in the state, containing who has been arrested, which persons are not citizens or nationals, and those unlawfully present in the United States;
- The database is public information and DPS is required to make public on their website all information contained in the database and a list of persons in database who have been released or discharged, including those sent to ICE for deportation;
- Prohibits persons from being considered residents of this state that are not authorized by law to be present in the United States and allows higher education institutions to establish policy requiring persons to verify the person is authorized by law to be present in the United States;
- Requires state agencies to include in their LARs, an accounting of amounts spent by the agency, and local government entities the agency distributes to, to directly or indirectly provide services to persons not lawfully present in the United States, for an LBB compiled report;
- Establishes English as the language of Texas and excuses state agencies from being required to provide content in any language other than English, except otherwise provided by law;
- Prohibits local governments from adopting policies that will not fully enforce federal and state law relating to immigration, including the federal Immigration and Nationality Act;
- If entities adopt these policies they may not receive state monies or retain unexpended state money;
- Requires establishment of employment eligibility to receive business, occupational or professional licenses; and
- Requires proof of citizenship or documentation to DPS for an original, renewal or duplicate personal identification certificate or commercial driver’s license, and establishes a fee for issuance of a license or personal identification certificate, as well as a commercial driver’s license or learner’s permit, to a person not a United States citizen.
SB 124 (Patrick, Dan) – Relating to the enforcement of state and federal laws governing immigration by certain governmental entities; providing a civil penalty.
- 1) prohibits a governing body of a municipality, county, or special district or authority; from adopting a policy under which the city’s police department or other city official would not fully enforce state or federal laws relating to immigration;
- 2) penalizes a city that adopts such a policy by taking away state grant funds;
- 3) provides for a civil penalty in the amount of $10,000 per day to be sought by the attorney general against a city that violates (1), above; and
- 4) allows a citizen residing in a city that adopts such a policy or fails to enforce state or federal law to file a petition in a district court to compel compliance with this law.
- Companion bill is HB 113 (Harless)
SB 259 (Harris) – Relating to the duty of a peace officer to inquire into the immigration status of persons arrested on other grounds.
- Requires peace officers to inquire into the immigration status of any person under arrest and report the person to ICE if the person has also violated a civil or criminal provision of the federal immigration laws.
- Identical to HB 311 (Geren)
Spotlight on Eminent Domain Bills Filed
In regard to eminent domain, the two bills that are likely to be the focus of attention are SB18, by Sen. Estes, and its companion, H.B.279 by Rep. Geren. (S.B.180 is identical.)
These bills are the same as the S.B.18 that was considered by the 2009 legislature.
HB 279 (Geren) – Relating to the use of eminent domain authority.
Key Provisions:
- Prohibits governmental and private entities from exercising eminent domain if the taking of the property “is not for a public use.”
- Creates Barnett Shale-driven limitations on pipeline easements
- Establishes procedures that must be followed by governmental entities carrying out the exercise of eminent domain
- Establishes a means by which eminent domain authority can expire
- Establish conditions and requirements for property owners to repurchase property acquired through eminent domain
- Defines and requires “bona fide offer”
