85R10030 CJC-F     By: Hughes S.B. No. 1191       A BILL TO BE ENTITLED   AN ACT   relating to remedies in certain taxpayer suits against the state.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 112.108, Tax Code, is amended to read as   follows:          Sec. 112.108.  ATTORNEY'S FEES AND OTHER COSTS [ACTIONS]   PROHIBITED. Notwithstanding Section 37.009, Civil Practice and   Remedies Code, or any other law, a court may not award attorney's   fees or costs to the prevailing party when granting declaratory   relief against the state, a state agency, or a state officer or   employee in an action that relates [Except for a restraining order   or injunction issued as provided by this subchapter, a court may not   issue a restraining order, injunction, declaratory judgment, writ   of mandamus or prohibition, order requiring the payment of taxes or   fees into the registry or custody of the court, or other similar   legal or equitable relief against the state or a state agency   relating] to the applicability, assessment, collection, [or]   constitutionality, or amount of a tax or fee imposed under this   title or collected by the comptroller under any law, including a   local tax collected by the comptroller [covered by this subchapter   or the amount of the tax or fee due, provided, however, that after   filing an oath of inability to pay the tax, penalties, and interest   due, a party may be excused from the requirement of prepayment of   tax as a prerequisite to appeal if the court, after notice and   hearing, finds that such prepayment would constitute an   unreasonable restraint on the party's right of access to the   courts. The court may grant such relief as may be reasonably   required by the circumstances. A grant of declaratory relief   against the state or a state agency shall not entitle the winning   party to recover attorney fees].          SECTION 2.  The changes in law made by this Act apply only to   an action that is commenced on or after the effective date of this   Act. An action commenced before the effective date of this Act is   governed by the law in effect on the date the action was commenced,   and the former law is continued in effect for that purpose.          SECTION 3.  This Act takes effect September 1, 2017.