89S10497 JBD-D     By: Money H.B. No. 164       A BILL TO BE ENTITLED   AN ACT   relating to a study of alternative methods of taxation to replace   revenue lost to political subdivisions if ad valorem taxes are   abolished.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  DEFINITION. In this Act, "commission" means the   Commission to Study Measures to Abolish Ad Valorem Taxes.          SECTION 2.  COMPOSITION OF COMMISSION. The commission is   composed of nine members as follows:                (1)  the comptroller of public accounts;                (2)  three members of the senate appointed by the   lieutenant governor;                (3)  three members of the house of representatives   appointed by the speaker of the house of representatives; and                (4)  two public members appointed by the governor.          SECTION 3.  PRESIDING OFFICER. The comptroller of public   accounts is the presiding officer of the commission.          SECTION 4.  MEETINGS. The commission shall meet at the call   of the presiding officer of the commission.          SECTION 5.  STAFF. The staff of the office of the   comptroller of public accounts shall serve as the staff of the   commission.          SECTION 6.  COMPENSATION; REIMBURSEMENT FOR EXPENSES. A   commission member is not entitled to receive compensation for   service on the commission but is entitled to reimbursement for   actual and necessary expenses, including travel expenses, incurred   by the member in performing commission duties.          SECTION 7.  STUDY. The commission shall conduct a study of   alternative methods of taxation to replace revenue lost to   political subdivisions if ad valorem taxes are abolished.          SECTION 8.  REPORT. Not later than December 1, 2026, the   commission shall issue a report of the results of the study,   including any legislative recommendations, to the governor, the   lieutenant governor, the speaker of the house of representatives,   and the presiding officer of each legislative standing committee   with jurisdiction over taxation.          SECTION 9.  ABOLITION AND EXPIRATION. The commission is   abolished and this Act expires September 1, 2027.          SECTION 10.  EFFECTIVE DATE. This Act takes effect   immediately if it receives a vote of two-thirds of all the members   elected to each house, as provided by Section 39, Article III, Texas   Constitution.  If this Act does not receive the vote necessary for   immediate effect, this Act takes effect on the 91st day after the   last day of the legislative session.