Journal of the House of Representatives of the Regular Session of the Seventy-Second Legislature of the State of Texas, Volume 3 Page: 2,767

STATEMENT BY REPRESENTATIVE THOMAS
I was shown voting yes on Record No. 494. I intended to vote no.
Thomas
SB 1412 ON THIRD READING
(Schoolcraft - House Sponsor)
The speaker laid before the house on its third reading and final passage,
SB 1412, A bill to be entitled An Act relating to emergency medical care and
services and certain hospital district personnel, including peace officers.
The bill was read third time and was passed.
On motion of Representative Schoolcraft and by unanimous consent, the
caption of SB 1412 was ordered amended to conform to the body of the bill.
SB 75 ON THIRD READING
(A. Smith - House Sponsor)
The speaker laid before the house on its third reading and final passage,
SB 75, A bill to be entitled An Act relating to the continuation, composition,
and functions of the Texas State Board of Public Accountancy and the regulation
of a person who practices public accountancy; creating a scholarship program for
certain accounting students to be administered by the Texas Higher Education
Coordinating Board; providing a penalty.
The bill was read third time and was passed.
On motion of Representative A. Smith and by unanimous consent, the caption
of SB 75 was ordered amended to conform to the body of the bill.
STATEMENT BY REPRESENTATIVE A. SMITH
This legislation has the intent to regulate the certified public accountants in
Texas and to prohibit the exercise of the attest function by those who are not certified
public accountants. The penalties provided do not apply to any person who is not
a certified public accountant.
The following question has been raised: If at some point in the future Texas
should adopt a state income tax, could the State Board of Accountancy under the
terms of this act adopt rules which would deny enrolled agents who are qualified
under federal law to practice before the IRS, prepare federal tax returns, and perform
functions incident thereto, the right to practice before the state agency responsible
for the state income tax, prepare state tax returns, and perform functions incident
thereto? The answer is no. Such enrolled agents could not be restricted under this
act from performing the same functions as to a state income tax which they are
permitted by federal law to perform as to the federal income tax.
A. Smith
SB 1459 ON THIRD READING
(Kuempel - House Sponsor)
The speaker laid before the house on its third reading and final passage,

May 22, 1991

HOUSE JOURNAL

2767

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Texas. Legislature. House of Representatives. Journal of the House of Representatives of the Regular Session of the Seventy-Second Legislature of the State of Texas, Volume 3, legislative document, 1991; (texashistory.unt.edu/ark:/67531/metapth145970/m1/19/ocr/: accessed September 26, 2017), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.