By: Perry, et al. S.B. No. 506     A BILL TO BE ENTITLED   AN ACT   relating to information required to be reported biennially to the   legislature by state agencies that administer state taxes or fees.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subtitle C, Title 10, Government Code, is   amended by adding Chapter 2117 to read as follows:   CHAPTER 2117. BIENNIAL REPORT ON ADMINISTRATION OF STATE TAXES AND   FEES          Sec. 2117.001.  DEFINITION. In this chapter, "state agency"   means any department, commission, board, office, or other agency in   the executive branch of state government created by the   constitution or a statute of this state that administers a state tax   or fee.  The term does not include a university system or an   institution of higher education as defined by Section 61.003,   Education Code.          Sec. 2117.002.  REPORT REQUIRED. On December 1 of each   even-numbered year, each state agency shall submit to the   lieutenant governor, the speaker of the house of representatives,   and each other member of the legislature a report on the   administration of state taxes and fees by the agency during the   two-year period preceding the date the report is due.          Sec. 2117.003.  CONTENT OF REPORT. A state agency must   include in the report required under Section 2117.002 the following   information applicable to the administration of state taxes and   fees by the agency during the period covered by the report:                (1)  audit activities listed by each type of tax   administered by the agency, including total assessments, emerging   audit issues, and common audit errors;                (2)  a list of each fee the agency is first required to   administer as a result of legislation enacted during the preceding   regular session of the legislature and the statutory authority for   that fee;                (3)  a list of each fee the agency is required to   administer the amount of which was increased and the purpose for and   amount of the increase;                (4)  a list of each rule relating to a tax or fee   adopted or amended by the agency as a result of legislation, a   determination by a court, or a change in policy by the agency,   including the statutory authority under which the rule was adopted   or amended and an explanation of the administrative purpose or   necessity that required adoption or amendment of the rule;                (5)  any requests for guidance from members of the   public relating to a tax or fee listed by type of guidance   requested; and                (6)  a list of matters contested by members of the   public relating to a tax or fee organized by matter contested.          Sec. 2117.004.  ADDITIONAL ANALYSIS REQUIRED. In addition   to the information required under Section 2117.003, a state agency   must include in the report required under Section 2117.002 a   detailed analysis of:                (1)  issues identified by the agency as materially   affecting the agency's administration of state taxes and fees and   as having a significant effect on members of the public;                (2)  the information required to be included in the   report under Section 2117.003, including, if applicable, the   emerging issues identified during audits described in the report   that are the result of changes to traditional business practices   and models or the advancement of technology; and                (3)  the financial implications to this state and   members of the public of the information required to be included in   the report under Section 2117.003.          Sec. 2117.005.  PROHIBITED INFORMATION. A report required   under Section 2117.002 may not include personally identifying   information or any information excepted from disclosure under   Chapter 552.          SECTION 2.  This Act takes effect September 1, 2023.