This was somehow seen as a backdoor means to create a voucher program. It ultimately took a clarifying letter from the comptroller and a resolution of intent to let the issue move, though some of the dissidents still wanted to argue the point. It is possible some simply didn't want a tax bill and were grabbing at any credible means of delaying a vote until the clock ran out. As it was, SB 441 ended up being the final bill of the session for the House - approved with roughly an hour left on the clock. It contains two major sections - sales tax exemptions and franchise tax exemptions and credits.
Critics note that the balance shifts dramatically in favor of businesses in subsequent years.
Sales taxes paid on information and data processing services are cut by one-fifth. Local governments may opt out of the local portions of the sales-tax exemptions after a public hearing and a vote. The local entity may also opt back in. The bill contains six different franchise tax exemptions and credits. The programs can be operated by nonprofit organizations, the public or private schools, or cities and counties.