SJR 24

86(R) - 2019
Senate Finance
Senate Finance

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Lois Kolkhorst
Dawn Buckingham
Donna Campbell
Pete Flores
Juan "Chuy" Hinojosa
Joan Huffman
Bryan Hughes
Jose Menendez
Robert Nichols
Charles Perry
José Rodríguez
Judith Zaffirini


Carol Alvarado
Paul Bettencourt
Brandon Creighton
Pat Fallon
Bob Hall
Kelly Hancock
Nathan Johnson
Eddie Lucio Jr.
Jane Nelson
Angela Paxton
Beverly Powell
Charles Schwertner
Kel Seliger
Larry Taylor
Royce West
John Whitmire

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

Estimated Two-year Net Impact to General Revenue Related Funds for SJR 24, Committee Report 1st House, Substituted: an impact of $0 through the biennium ending August 31, 2021. The legislation proposes a constitutional appropriation of revenue to the Parks and Wildlife Department and the Historical Commission, but does not dedicate the appropriated amounts to specific accounts or for specific purposes through the agencies. 

Bill Analysis

SJR 24 would amend the state constitution to automatically appropriate all net revenue collected from the sporting good sales tax to the 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.