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Bill

Bill

HJR 79

Proposing a constitutional amendment limiting the rate and application of state sales and use taxes.

89th Legislature (2025) Introduced by Richard Raymond

Proposes constitutional amendment restricting Texas legislature's authority to modify state sales and use tax rates or expand the tax base without voter approval.

Referred to Ways & Means
#resolutions--constitutionalamendments(i0661) #taxation--sales(i0800)
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Bill Summary · HJR 79

Legislative bill overview

HJR 79 proposes a constitutional amendment that would limit how Texas can impose and structure its state sales and use taxes. The bill would require voter approval to modify tax rates or expand the tax base through the constitutional amendment process. This represents a significant constraint on the legislature's current authority to adjust sales tax policy.

Why is this important

Sales taxes fund essential state services including education, infrastructure, and healthcare. Restricting legislative flexibility to adjust these taxes could limit the state's ability to respond to budget shortfalls, economic changes, or shifting revenue needs without pursuing a lengthy constitutional amendment process. Conversely, supporters argue such limits protect taxpayers from sudden tax increases and enforce fiscal discipline.

Potential points of contention

  • Revenue flexibility: Constraining the legislature's ability to adjust sales tax rates or broaden the tax base may hamper the state's capacity to fund growing demands for services during economic downturns or population growth
  • Amendment burden: Requiring constitutional amendments for sales tax changes creates a higher procedural bar than normal legislation, which could either protect taxpayers or make necessary policy adjustments impractically difficult
  • Distributional effects: Limiting sales tax policy options may shift pressure toward alternative revenue sources (income tax, property tax, fees), potentially affecting different economic groups unequally depending on what substitutes are pursued

Compiled from official sources — confirm details with the bill’s official record.

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