Legal Ethics and Professional Responsibility Commons^™

The Texas Tax Relief Act After Twelve Years: Adoption, Implementation &(And) Enforcement., Michael Weiss

St. Mary's Law Journal

The Texas Tax Reform Act, an amendment to the Texas constitution, undertook to create and enforce spending limits. The Texas Government first followed the spending limits in the 1982-1983 biennium. The threat of veto from Governor Clemments forced the legislature to adopt a budget below the limit. Unfortunately, Texas taxpayers did not see the savings of 1982 repeated in subsequent years. Meaning, the amendment, which passed by an eighty-four percent majority, failed in its purpose for limiting the government growth and spending. The noncompliance of the LBB is in contravention of the people’s will and the laws established to set …