Bill: HJR 39, 86(R) - 2019

Committee

House Appropriations

Vote Recommendation

Vote Recommendation Economic Freedom Property Rights Personal Responsibility Limited Government Individual Liberty
Neutral Neutral Neutral Neutral Neutral Neutral

Author(s)

John Cyrier
Four Price
Toni Rose
Chris Turner
John Zerwas

Bill Caption

Proposing a constitutional amendment relating to the appropriation of the net revenue received from the imposition of state sales and use taxes on sporting goods.

Fiscal Notes

A negative fiscal impact of $177,289 through the biennium is expected to the state. 

Bill Analysis

HJR 39 proposes a constitutional amendment relating to the state sales and use tax on sporting goods. The amendment would provide for an automatic appropriation from the sales and use tax on sporting goods to be allocated to the Texas Parks and Wildlife Department and the Texas Historical Commission.

Vote Recommendation Notes

Revenue collected from the sporting goods sales tax is already statutorily dedicated to the Parks and Wildlife Department and the Texas Historical Commission. Even if this amendment were to be adopted, the legislature would still have the ability to abolish the tax, change the amount of the tax, or change the percentages allotted to the respective departments without needing to amend the constitution again. The proposed constitutional amendment and its enabling legislation do not affect our liberty principles and we remain neutral.


Source URL (retrieved on 03/29/2024 04:03 AM): http://reports.texasaction.com/bill/86r/hjr39?print_view=true