Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 130 repeals school district M&O (maintenance and operations) property taxes and replaces them with a state-level value-added tax (VAT) beginning in 2030. It also authorizes local governments and school districts to levy local VATs (capped at 2% and 0.5% respectively). The legislation eliminates sales and use taxes, repeals several chapters of the Tax Code, and overhauls school finance to rely on state appropriations and enrichment VAT revenues. Implementation is contingent on voter approval of a constitutional amendment.
Author (1)
Helen Kerwin
Contact the Author
Rep. Helen Kerwin
Capitol Phone:
(512) 463-0538
Capitol Office:
EXT E1.216
E-Mail:
