SB 1390

85(R) - 2017
Senate Finance
Senate Finance

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Juan "Chuy" Hinojosa

Bill Caption

Relating to taxes and fees imposed on cigarettes and other tobacco products, including an exemption to the cigarette tax, related administrative matters, and the elements of certain related offenses.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for SB1390, As Introduced: a positive impact of $11,974,000 through the biennium ending August 31, 2019.

Additionally, the bill will have a direct impact of a revenue gain to the Property Tax Relief Fund of $1,149,000 for the 2018-19 biennium.  Any gain to the Property Tax Relief Fund will reduce an equal amount of General Revenue cost needed to fund the Foundation School Program.

However, any revenue gain to the state in the 18-19 biennium will be offset by a corresponding loss in the following biennium.

Bill Analysis

SB 1390 would change the date from January to February, when the comptroller shall compute the rate of the applicable cigarette fees. Cigarettes would be exempt from the tax imposed by the cigarette tax trust fund if they are used exclusively for research according to specified criteria.

Vote Recommendation Notes

This bill is making a procedural change that does not substantively affect our principles, therefore we remain neutral.