HB 31

84(R) - 2015
House Ways & Means
House Ways & Means

Vote Recommendation

  • Positive
  • Neutral
  • Neutral
  • Positive
  • Neutral


Dennis Bonnen


Rodney Anderson
Trent Ashby
Dwayne Bohac
Greg Bonnen
DeWayne Burns
Angie Chen Button
Giovanni Capriglione
Byron Cook
John Cyrier
Dan Flynn
James Frank
Craig Goldman
Bobby Guerra
Dan Huberty
Mark Keough
Phil King
Linda Koop
Matt Krause
Jeff Leach
Trey Martinez Fischer
Will Metcalf
Morgan Meyer
Doug Miller
Rene Oliveira
Tan Parker
Gilbert Pena
Scott Sanford
J.D. Sheffield
Drew Springer
Ed Thompson
Jason Villalba
James White
Paul Workman
John Wray
Bill Zedler
John Zerwas

Bill Caption

Relating to decreasing the state sales and use tax rate.

Fiscal Notes

A fiscal note dated April 21, 2015 anticipates a negative two-year net impact to General Revenue Related Funds CSHB31 of $2,660,000,000 through the biennium ending August 31, 2017.

The fiscal note adds that the decrease in the state tax rate would be expected to result in a marginal increase in expenditures on taxable items and thus marginal increases in local sales and use tax revenues.

Bill Analysis

House Bill 31 would decrease the sales tax rate from 6.25 percent to 5.95 percent.

If passed, this decrease would take effect on October 1, 2015.

Vote Recommendation Notes

House Bill 31 would bring tax relief to Texans by permanently decreasing the state sales tax rate from 6.25 percent currently, to 5.95 percent.

This bill would limit the scope of government by leaving into Texans' hands more of their hard-earned money, enabling them to spend it as they best see fit. It could also help boost the Texas economy further by making Texas more competitive: it would be cheaper for consumers and businesses to buy goods and services.

We support House Bill 31 as filed.

Several amendments have been pre-filed. The only amendments we are taking a position on are those below. We do not take a position on any of the pre-filed amendments not appearing below. The amendment numbers represent the barcode number in the pre-filed amendment packet.

Amendments We Support:

Amendment # Author TPPA Position
841057 Bonnen, Dennis Support

Amendments We Oppose:

Amendment # Author TPPA Position
841053 Howard Oppose
841052 Howard Oppose

Organizations Supporting

Texas Association of Manufacturers
Texas Public Policy Foundation
Texas Taxpayers and Research Association