Comptroller Susan Combs is putting off collection of the state's new business tax for a month, telling taxpayers they can miss the May 15 deadline by up to 30 days without a penalty.

That won her kudos from the National Federation of Independent Business, a trade group that has complained long and loud about the new tax and about the deadlines facing taxpayers.

The new margins tax was approved by the Legislature in special session two years ago, but isn't due until May 15. The forms taxpayers have to fill out for the new tax weren't ready until the end of March, though the comptroller's rules for the new levy were in place before that.

"We want to make sure businesses and tax practitioners have adequate time to make sure they're complying with the revised franchise tax," Combs said in a press release. "Because they're dealing with new calculations and enhanced technology for filing reports, the one month penalty waiver will help taxpayers accurately complete their returns in the first year of this brand new tax."

The delay shouldn't affect state revenue by much, officials say, since companies will still eventually pay what they would have had to pay in May. Lost interest will cost the state about $4 million, according to the comptroller, but her office contends the resulting accuracy will save money.

NFIB was delighted with the delay and full of praise for Combs, but they say their members are deeply unhappy with the new tax. "This new business tax is proving to be too much for many firms to calculate and — in some cases — too much to pay,"says Will Newton, who runs the national group's Texas office.

NFIB spokeswoman Laura Stromberg says the group is planning a protest on the day the new tax comes due and will be forming a coalition with others before then. "We'll be coming at the Legislature with this coalition. This isn't just about the forms — this is peoples' livelihoods," she said. "The Legislature had no idea what they were doing with this — it's pretty evident now."

And she predicted the taxpayers will get louder as they file and pay the new tax: "It's kind of like a hurricane. We can't tell you what the damage is until it hits."

Former Texas Railroad Commissioner and three-term state Rep. Lena Guerrero, D-Austin, died after a long fight with cancer. She was 50. Guerrero, a close ally of former Gov. Ann Richards and former House Speaker Pete Laney, turned to lobbying after she left office. Guerrero, the highest-ranking Hispanic woman in Texas, lost to Republican Barry Williamson after voters found she'd claimed a college degree she hadn't earned. She fought brain cancer for more than eight years, worked while she was under treatment, and even endorsed an old colleague — Democrat-turned-Republican Rick Perry — in his reelection bid last year. He ordered state agencies to fly their flags at half-mast in her memory. There's a spot for Guerrero in the Texas State Cemetery; she'll be buried there on Saturday, after a mass in Austin.

This agenda for an "Open Forum for Election Discussion" is posted on the website of the City of Rhome, northwest of Fort Worth. Meeting of members of the Rhome City Council in Open Forum for Election Discussion Saturday, April 26, 2008, City Annex Building, 261 School Road at 3:00 p.m. 1. Questions and answers for candidates on their intentions if they win the election. 2. Discussion on violating the Open Meeting Act by City Council members 3. Discussion on the process of firing the former Police Chief K. C. Schoenthal. 4. Citizen petition to keep former Police Chief K. C. Schoenthal. 5. The process of hiring Rick Roebuck. 6. Discussion on investigation on the former Police Chief Rick Roebuck and his subsequent resignation. 7. Completion of former Police Chief Rick Roebuck’s F-5. 8. Discussion of firing Kelli Baker. 9. Discussion of hiring Judy Palmore causing nepotism. 10. City Council members reporting to the Wise County Messenger. 11. Seizure of citizen’s property by city council. 12. Taxation of specific Rhome citizens at a higher rate. 13. Possible termination of Ramah Burns and violation of her rights. 14. Contract violations of Jena Hawkins and violation of her rights. 15. Beautification committee. 16. Time dedication of mayor. 17. Personal attacks on Former Chief Roebuck. 18. Parks 19. Curb & Gutter for Main Street 20. Riding of unlicensed vehicles on city streets. 21. Status of Death Threats made against council member Davis. 22. Public Input available on all of the above. Certification: I do hereby certify that the above agenda was posted on the designated bulletin board by 2:55 p.m. on the 23rd day of April, 2008. _________________________ City Secretary

There's no such thing as a self-appointed U.S. Senator (from Texas, anyhow), and federal campaign finance laws don't apply to state candidates, most of the time.

Those are the short answers to two recurring questions about this political dance featuring Gov. Rick Perry and U.S. Sen. Kay Bailey Hutchison: What's the deal with her replacement if she quits the Senate to run, or if she quits the Senate to become governor after winning election? And what's the McCain-Feingold campaign finance law do to her fundraising ability in a state race?

We'll take them in order. A Texas governor can't appoint himself or herself to the U.S. Senate if an opening occurs. And who would do the appointing depends on who's in the governor's chair when a vacancy occurs.

Say, for fantasy's sake, that Hutchison quit early to run for governor. Perry, the sitting governor, would appoint someone to hold the seat until a special election could be held. That's how Hutchison got elected in 1993: Gov. Ann Richards appointed Bob Krueger. Two dozen candidates ran in a special May 1 election and Hutchison beat Krueger 2-to-1 in the runoff that followed.

The political path joining the Texas seats in the U.S. Senate and the Governor's Mansion is surprisingly well worn, or was, until about 50 years ago.

James Pinkney Henderson served two years in the U.S. Senate, but that term began in 1857 — ten years after he'd been governor. Sam Houston gave up his Senate post in 1859 to become governor. Richard Coke gave up the Governor's Mansion after winning election to the U.S. Senate in 1876. Charles Culberson was governor for two terms before running for the Senate, where he served 24 years starting in 1899. Price Daniel was a U.S. senator who ran for and won the governor's office in 1956. The appointee named in his stead in 1957, William Blakley, lost to fellow Democrat Ralph Yarborough after less than three months in office. Blakeley was appointed again in 1961, when Lyndon Johnson became vice president; he lost after five months that time, to Republican John Tower.

The closest a governor came to appointing himself followed the death of U.S. Sen. Morris Sheppard in 1941. Gov. Pappy Lee O'Daniel appointed Andrew Jackson Houston — the 86-year-old son of Sam Houston — to the post. When Houston died in office two months later, having attended just one committee meeting, O'Daniel ran for the seat, won it, and stayed in the Senate for eight years.

Say Hutchison kept the Senate spot while running for governor and won. She wouldn't have to resign until she took the oath, possibly cutting Perry out of the appointment of her successor. Again, there'd be a special election to fill the seat after the appointee had held it for a few months.

The second question, about campaign finance, has a quick answer and a slow one. Quick: If she decides to run or even explore a run, Hutchison can raise money for a state race for governor while she's still in federal office without regard to federal campaign finance limits. The state limits — in Texas, there's no limit at all — apply.

But according to the Federal Election Commission, there's some fine print on the side of the can: The state account can only be used for her own campaign and can only be spent on things that refer to her or other candidates in the same race. That means none of it could be donated, while she's in federal office, to something like a coordinated Republican campaign for all state officeholders.

All of the money in her federal campaign account could be transferred to her state account; money that goes the other way is subject to federal limits on contributions for individuals and PACs.

One other thing: Hutchison isn't included in the list of state officeholders who can't raise political money during a legislative session. Whether she's still in office or not, she'd be allowed to raise money while the other officeholders interested in being governor in 2011 — maybe Perry, maybe Lt. Gov. David Dewhurst, to name two — were frozen out. They'd have time to catch up, but a head start's a head start.

Property tax caps will be back next session. Surprised?

House Speaker Tom Craddick named a group of lawmakers to the Select Committee on Property Tax Relief and Appraisal Reform, chaired by Rep. John Otto, R-Dayton. He'll be joined by Reps. Ken Paxton, R-McKinney, Drew Darby, R-San Angelo, Gary Elkins, R-Houston, Ismael "Kino" Flores, D-Palmview, Dan Flynn, R-Van, Dan Gattis, R-Georgetown, Joe Heflin, D-Crosbyton, Phil King, R-Weatherford, Tracy King, D-Batesville, Ruth Jones McClendon, D-San Antonio, Inocente "Chente" Quintanilla, D-Tornillo, and Larry Taylor, R-Friendswood.

They'll concentrate on some ideas that fell short last time the Legislature met, including revised caps on increases in appraised values. Dallas lawyer Tom Pauken (now the chairman of the Texas Workforce Commission) headed Gov. Rick Perry's effort to limit property tax increases last year; he lauded the effort and said it should be easier next time. The leader of the opposition, Rep. Fred Hill, R-Dallas, isn't coming back. And the Senate, he says, is open to caps this time.

• TexBlog PAC, a coalition of bloggers raising money for Democrats, is giving $5,000 to Democratic House candidate Diana Maldonado of Round Rock in HD-52. They say they'll be raising more money and naming five more "major" endorsees. They aim to win enough races to gain a Democratic majority in the House (it's currently 79-71 in the GOP's favor; five Democratic wins would flip it).