COST Southwest/West Regional State Tax Seminar Dallas, Texas June 11, 2015

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1 COST Southwest/West Regional State Tax Seminar Dallas, Texas June 11, 2015 What s New at the Texas Comptroller of Public Account Presented by Karey Barton Associate Deputy Comptroller for Tax Texas Comptroller of Public Accounts

of Public Account Presented by Karey Barton Associate

2 2015 Legislative Session State Finances Comptroller certified the $209.4 billion budget on June 9, Below the pay as you go and spending limits $3.8 billion in Tax Relief $1.2 billion in property tax relief homestead exemption increased by $10,000 $2.6 billion in franchise tax relief 25% reduction in tax rates 2

Below the pay as you go and spending limits $3.8 billion in Tax Relief $1.

3 Comptroller Legislative Package Repeal of Eight Small Taxes Inheritance SB 752 by Senator Bettencourt LPG Decal HB 1905 by Representative Springer Bingo Gross Receipts HB 1905 Fireworks Sales Tax SB 761 by Senator Creighton Sulphur SB 757 by Senator Perry Oil Regulatory Tax SB 757 Alcoholic beverages on aircraft and rail cars HB 1905 Controlled Substance HB 1905 Repeal not approved Combative Sports 3

Sales Tax SB 761 by Senator Creighton Sulphur SB 757 by Senator Perry Oil Regulatory Tax SB 757

4 Comptroller Legislative Package (cont.) Sales tax on aircraft SB 1396 by Senator West Webfile for Franchise Tax no tax due returns SB 1364 by Senator Kolkhorst Signature Requirement for electronic submission of sales tax applications SB 853 by Senator Kolkhorst Tax Administration Rider in HB 1 for $32 million Audit Salaries and Career Ladder $17.6 million Tax Policy Staffing Upgrades $3.9 million IT System Improvements $10.5 million 4

Senator Kolkhorst Signature Requirement for electronic submission of sales tax applications SB 853 by Senator

5 New Comptroller Administration Comptroller of Public Accounts GLENN HEGAR COMPTROLLER S EXECUTIVE ASSISTANT AUSTIN ELISABETH SPRING COMPTROLLER S EXECUTIVE ASSISTANT KATY OFFICE KIM BUZARD SENIOR STRATEGY OFFICER LIZ WHITE CHIEF OF STAFF LISA CRAVEN INTERNAL AUDIT ROBIN SMITH DEPUTY COMPTROLLER/CHIEF CLERK MIKE REISSIG GENERAL COUNSEL LITA GONZALEZ EXECUTIVE SUPPORT DEATRA BOESE CAY GREENE BERTHA VALADEZ JENNIFER CARTER ROSEMARY GRABER LEGISLATIVE AFFAIRS BROOKE PAUP SPECIAL COUNSEL TO THE DEPUTY COMPTROLLER NANCY PROSSER SPECIAL COUNSEL FOR TAX HEARINGS LAURA KUCHINSKY INFORMATION SECURITY JESSE RIVERA ASSOCIATE DEPUTY COMPTROLLER OPERATIONS AND SUPPORT ROBERT WOOD ASSOCIATE DEPUTY COMPTROLLER FISCAL PHILLIP ASHLEY ASSOCIATE DEPUTY COMPTROLLER TAX KAREY BARTON SPECIAL COUNSEL WILLIAM HAMNER AGENCY ADMINISTRATION ROBERT CHAPA TEXAS PROCUREMENT AND SUPPORT SERVICES CHUKS AMAJOR (INTERIM) FISCAL MANAGEMENT ROB COLEMAN TEXAS TREASURY SAFEKEEPING TRUST COMPANY PAUL BALLARD TAX POLICY TERESA BOSTICK TAXPAYER SERVICES BRYANT LOMAX DATA ANALYSIS AND TRANSPARENCY KORRY CASTILLO INNOVATION AND TECHNOLOGY VIJAY GEORGE REVENUE ESTIMATING TOM CURRAH PROPERTY TAX ASSISTANCE MIKE ESPARZA ENFORCEMENT DONA MEDLOCK CHIEF SETTLEMENT OFFICER TONY LUNA ECONOMIC GROWTH AND ENDANGERED SPECIES MANAGEMENT ROBERT GULLEY SECO DUB TAYLOR TREASURY OPERATIONS TOM SMELKER UNCLAIMED PROPERTY JOANIE BISHOP AUDIT DENISE STEWART REVENUE ADMINISTRATION DOVIE JACKSON COMMUNICATIONS AND INFORMATION SERVICES LAUREN WILLIS (INTERIM) EDUCATIONAL OPPORTUNITIES & INVESTMENT LINDA FERNANDEZ CRIMINAL INVESTIGATIONS MARTIN CANO 5

BERTHA VALADEZ JENNIFER CARTER ROSEMARY GRABER LEGISLATIVE AFFAIRS BROOKE PAUP SPECIAL COUNSEL TO THE DEPUTY COMPTROLLER NANCY PROSSER SPECIAL COUNSEL FOR TAX HEARINGS LAURA KUCHINSKY INFORMATION

6 Tax Administration Tax Administration Philosophy Tax Policy Reorganization and Goals Faster turn around on Audit taxability responses Greater interaction with Audit and Hearings Improve the Audit Process Interactive Process More Front end involvement in rule making process Taxpayer Advisory Group Business Advisory Group Stakeholder meetings Roundtable meetings 6

Hearings Improve the Audit Process Interactive Process More Front end involvement in rule

7 Tax Administration (cont.) Interactive Process (continued) Revision of Tax Policy News Substantial information Notice of Audit taxability responses added to STAR Notice of rules to be revised Work in Progress Dissemination of Information Revision/Update of publications Review of additional information to be added to STARS Letter Rulings???? 7

Notice of Audit taxability responses added to STAR Notice of rules to be revised Work

8 Tax Administration (cont.) Review of Existing Policies and Procedures Comptroller s Final Decisions on SOAH decisions All placed on STAR system and indexed, at a minimum, by tax type. This includes Decisions that are still accessible but were not previously added to the STAR system in prior years. Comptroller's Decisions will attach and incorporate the Proposal for Decision (PFD) as drafted by the Administrative Law Judges and clearly identify changes to any PFD in a "strike-through" format that will be sent to each party and published on the STAR system. Tax Policy News will now include a link to a monthly list of all documents placed on the STAR system. Percentage Based Reporting Agreements for direct pay permit holders 8

Comptroller's Decisions will attach and incorporate the Proposal for Decision (PFD) as drafted by the Administrative Law Judges and clearly identify changes to any PFD in a

9 Questions? Karey Barton Associate Deputy Comptroller for Tax Texas Comptroller of Public Accounts

Department of Legislative Services

Department of Legislative Services Maryland General Assembly 2000 Session HB 12 House Bill 12 (Delegate Taylor, et al.) Ways and Means FISCAL NOTE Revised Income Tax Reduction This bill accelerates the