With the authority of school districts to offer temporary incentives on certain new investments coming to an end later this month (Tax Code Chapter 313), the Comptroller has processed a record of approximately 300 applications in 2022. Unfortunately, roughly 100 other applicants have been or are being notified that the agency will be unable to…

2023 TTARA Legislative and Tax Policy Group Meetings 88th Texas Legislative Session Throughout the 88th Legislative Session which convenes on January 10, 2023, we will once again hold legislative and tax policy group meetings for TTARA members only (no registration fee required). During the legislative meetings, we will review and discuss the list of bills…

With the general election over, legislators have begun pre-filing bills for consideration by the 88th Legislature, which will convene on January 10, 2023. As of this email 1,149 bills have been filed. The TTARA team has begun tracking and analyzing bills relating to tax and fiscal policies and those summaries are being posted on our website…

Stemming from a lawsuit filed in Hopkins County District Court (Cynthia Martin, et. al. v. Comptroller Glenn Hegar, Cause No. CV45092), Senator Bob Hall has asked the Attorney General (RQ-0479-KP) to opine on the required contents of a valid application for a Chapter 313 school property tax appraised value limitation. The lawsuit asserts the Comptroller’s approval of a 313…

Déjà vu All Over Again: Local Sales Tax Sourcing Rule The Comptroller has resubmitted their local sales tax sourcing rule §3.334, changing the method of sourcing Internet sales for local sales tax purposes from origin to destination. The agency has done this in response to a recent Travis County District Court ruling on litigation filed…