The Texas Legislature repealed the $200 head tax, euphemistically called a “professional fee,” during the 2015 session on all professions, including CPAs. The law is effective Sept. 1, 2015. This week the Texas State Board of Public Accountancy tentatively approved rules that will eliminate all references to the fee. The new rules do include an interpretive comment that reminds CPAs that the repeal is not effective until Sept. 1st, so all of us that must renew our CPA license between now and then must pay the $200 tax one more time.
The board also tentatively approved rules changing the license and examination fee setting process. Historically the board has issued a new rule every time they needed to make a fee change. Because of the public exposure process and the fact that the board only meets bi-monthly, it can take several months to implement fee changes. The new rules state that the license and examination fees will be set by the board, without the necessity of going through the rule making process. . This change was done for efficiency, primarily to give the board more flexibility with regard to timing of fee changes.
All these new rules will be exposed in the Texas Register for public comment before being finally adopted. The board hopes to finally adopt the rules at the Sept. meeting.