Bill Text: TX HB16 | 2013 | 83rd Legislature 2nd Special Session | Engrossed
Bill Title: Relating to a study of the provision and use of certain state revenue.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Engrossed - Dead) 2013-07-30 - House adopts conf. comm. report-reported [HB16 Detail]
Download: Texas-2013-HB16-Engrossed.html
By: Pickett, Harper-Brown, Phillips | H.B. No. 16 |
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relating to state revenues, including the provision and use of | ||
revenue for transportation, the transfer of revenue to the | ||
available school fund, and the administration of, transfers to, and | ||
appropriations from the economic stabilization fund; making | ||
contingent appropriations. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. (a) Section 43.001(b), Education Code, is | ||
amended to read as follows: | ||
(b) The available school fund, which shall be apportioned | ||
annually to each county according to its scholastic population, | ||
consists of: | ||
(1) the distributions to the fund from the permanent | ||
school fund as provided by Section 5(a), Article VII, Texas | ||
Constitution; | ||
(2) one-fourth of all revenue derived from all state | ||
occupation taxes, exclusive of delinquencies and cost of | ||
collection; | ||
(3) the amounts transferred to the fund under Section | ||
5(h), Article VII, Texas Constitution [ |
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(4) all other appropriations to the available school | ||
fund made by the legislature for public school purposes. | ||
(b) Sections 162.502(b) and (c), Tax Code, are amended to | ||
read as follows: | ||
(b) The comptroller shall allocate and deposit these | ||
unclaimed refunds [ |
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(c) Money deposited to the credit of the general revenue | ||
fund under Subsection (b) [ |
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Parks and Wildlife Department for any lawful purpose. | ||
(c) Section 162.503, Tax Code, as amended by S.B. No. 559, | ||
Acts of the 83rd Legislature, Regular Session, 2013, is amended to | ||
read as follows: | ||
Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) On or before | ||
the fifth workday after the end of each month, the comptroller, | ||
after making all deductions for refund purposes and for the amounts | ||
allocated under Sections 162.502 and 162.5025, shall allocate the | ||
net remainder of the taxes collected under Subchapter B as follows: | ||
(1) three-fourths [ |
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credit of the state highway fund [ |
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(2) [ |
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comptroller shall: | ||
(A) deposit to the credit of the county and road | ||
district highway fund all the remaining tax receipts until a total | ||
of $7,300,000 has been credited to the fund each fiscal year; and | ||
(B) after the amount required to be deposited to | ||
the county and road district highway fund has been deposited, | ||
deposit to the credit of the state highway fund the remainder of the | ||
one-fourth of the tax, the amount to be provided on the basis of | ||
allocations made each month of the fiscal year, which sum shall be | ||
used by the Texas Department of Transportation for the | ||
construction, improvement, and maintenance of farm-to-market | ||
roads. | ||
(b) Money deposited to the credit of the state highway fund | ||
under Subsection (a)(1) may be appropriated only for a purpose | ||
authorized by Section 7-a, Article VIII, Texas Constitution. | ||
(d) Section 162.504, Tax Code, as amended by S.B. No. 559, | ||
Acts of the 83rd Legislature, Regular Session, 2013, is amended to | ||
read as follows: | ||
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) On or | ||
before the fifth workday after the end of each month, the | ||
comptroller, after making deductions for refund purposes, for the | ||
administration and enforcement of this chapter, and for the amounts | ||
allocated under Section 162.5025, shall deposit [ |
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remainder of the taxes collected under Subchapter C [ |
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the credit of the state highway fund. | ||
(b) Money deposited to the credit of the state highway fund | ||
under Subsection (a) may be appropriated only for a purpose | ||
authorized by Section 7-a, Article VIII, Texas Constitution. | ||
(e) Section 162.505, Tax Code, is amended to read as | ||
follows: | ||
Sec. 162.505. ALLOCATION OF LIQUEFIED GAS TAX. (a) On or | ||
before the fifth workday after the end of each month, the | ||
comptroller, after making deductions for refund purposes and for | ||
the administration and enforcement of this chapter, shall deposit | ||
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the credit of the state highway fund. | ||
(b) Money deposited to the credit of the state highway fund | ||
under Subsection (a) may be appropriated only for a purpose | ||
authorized by Section 7-a, Article VIII, Texas Constitution. | ||
(f) Section 162.506, Tax Code, as effective September 1, | ||
2013, is amended to read as follows: | ||
Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND | ||
LIQUEFIED NATURAL GAS TAX. (a) On or before the fifth workday | ||
after the end of each month, the comptroller, after making | ||
deductions for refund purposes and for the administration and | ||
enforcement of this chapter, shall deposit [ |
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of the taxes collected under Subchapter D-1 [ |
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the credit of the state highway fund. | ||
(b) Money deposited to the credit of the state highway fund | ||
under Subsection (a) may be appropriated only for a purpose | ||
authorized by Section 7-a, Article VIII, Texas Constitution. | ||
(g) This section takes effect January 1, 2014, but only if | ||
the constitutional amendment proposed by the 83rd Legislature, 2nd | ||
Called Session, 2013, to provide for revenue from motor fuel taxes | ||
to be used solely for constructing, maintaining, and acquiring | ||
rights-of-way for certain public roadways and to provide for the | ||
transfer of certain general revenue to the economic stabilization | ||
fund and the available school fund is approved by the voters. If | ||
that amendment is not approved by the voters, this section has no | ||
effect. | ||
SECTION 2. Subchapter G, Chapter 152, Tax Code, is amended | ||
by adding Section 152.1223 to read as follows: | ||
Sec. 152.1223. ALLOCATION OF CERTAIN TAX REVENUE TO STATE | ||
HIGHWAY FUND. (a) Notwithstanding Section 152.122, in each state | ||
fiscal year beginning on or after September 1, 2015, the | ||
comptroller shall deposit to the credit of the state highway fund an | ||
amount of money that is equal to 33-1/3 percent of the money that: | ||
(1) is received under Sections 152.043, 152.045, | ||
152.047, and 152.121 and is remaining after the comptroller makes | ||
the allocation required by Section 152.1222; and | ||
(2) exceeds the first $3.6 billion of money described | ||
by Subdivision (1) that is received in that fiscal year. | ||
(b) Money deposited to the credit of the state highway fund | ||
under this section may be appropriated only: | ||
(1) for a purpose authorized by Section 7-a, Article | ||
VIII, Texas Constitution; | ||
(2) to repay the principal and interest on general | ||
obligation bonds issued as authorized by Section 49-p, Article III, | ||
Texas Constitution; or | ||
(3) to pay for a function performed by or under the | ||
supervision of the Texas Department of Transportation. | ||
SECTION 3. Section 55.002, Transportation Code, is amended | ||
by adding Subsection (e) to read as follows: | ||
(e) The commission may use money from the Texas Mobility | ||
Fund to provide funding, including through a loan, for a port | ||
security project, a port transportation project, or a project | ||
eligible for funding under Subsection (c). | ||
SECTION 4. (a) In this section, "biennial state taxes and | ||
fees general revenue estimate" means the amount of revenue stated | ||
in the comptroller's estimate provided in advance of the regular | ||
legislative session as required by Section 49a, Article III, Texas | ||
Constitution, that, based on the laws in effect at the time the | ||
estimate is made, is anticipated to be received by and for the state | ||
from collections of taxes and fees the revenue from which is | ||
anticipated to be deposited to the credit of the general revenue | ||
fund and is not set aside by law for a particular purpose or entity. | ||
(b) On the 91st day of the state fiscal year beginning | ||
September 1, 2013, an amount of money equal to the amount by which | ||
transfers to the economic stabilization fund during the state | ||
fiscal year ending August 31, 2013, exceed the estimated amount of | ||
transfers to be made to that fund during that fiscal year as | ||
contained in the biennial state taxes and fees general revenue | ||
estimate for the state fiscal biennium ending August 31, 2013, is | ||
appropriated from the economic stabilization fund to the | ||
comptroller of public accounts for the purpose of immediately | ||
depositing that amount to the credit of the state highway fund. | ||
Money deposited to the credit of the state highway fund under this | ||
section is appropriated to the Texas Department of Transportation | ||
for the state fiscal biennium ending August 31, 2015, for the | ||
purposes of constructing, maintaining, and acquiring rights-of-way | ||
for public roadways other than toll roads. | ||
(c) On the 91st day of the state fiscal year beginning | ||
September 1, 2014, an amount of money equal to the amount by which | ||
transfers to the economic stabilization fund during the state | ||
fiscal year ending August 31, 2014, exceed the estimated amount of | ||
transfers to be made to that fund during that fiscal year as | ||
contained in the biennial state taxes and fees general revenue | ||
estimate for the state fiscal biennium ending August 31, 2015, is | ||
appropriated from the economic stabilization fund to the | ||
comptroller of public accounts for the purpose of immediately | ||
depositing that amount to the credit of the state highway fund. | ||
Money deposited to the credit of the state highway fund under this | ||
section is appropriated to the Texas Department of Transportation | ||
for the state fiscal biennium ending August 31, 2015, for the | ||
purposes of constructing, maintaining, and acquiring rights-of-way | ||
for public roadways other than toll roads. | ||
(d) This section takes effect only if: | ||
(1) this Act receives a vote of two-thirds of the | ||
members present in each house of the legislature, as provided by | ||
Section 49-g(m), Article III, Texas Constitution; and | ||
(2) the constitutional amendment proposed by House | ||
Joint Resolution No. 2 or similar legislation of the 83rd | ||
Legislature, 2nd Called Session, 2013, is not approved by the | ||
voters. | ||
SECTION 5. (a) In this section, "biennial state taxes and | ||
fees general revenue estimate" means the amount of revenue stated | ||
in the comptroller's estimate provided in advance of the regular | ||
legislative session as required by Section 49a, Article III, Texas | ||
Constitution, that, based on the laws in effect at the time the | ||
estimate is made, is anticipated to be received by and for the state | ||
from collections of taxes and fees the revenue from which is | ||
anticipated to be deposited to the credit of the general revenue | ||
fund and is not set aside by law for a particular purpose or entity, | ||
including probable changes to that anticipated revenue as shown in | ||
supplemental statements submitted in accordance with Section 49a, | ||
Article III, Texas Constitution. | ||
(b) The comptroller of public accounts shall deposit to the | ||
credit of the state highway fund an amount of money equal to the | ||
amount by which the revenue derived from state taxes and fees that | ||
is received by the comptroller in the state fiscal biennium ending | ||
August 31, 2015, exceeds the estimate of revenue contained in the | ||
biennial state taxes and fees general revenue estimate for that | ||
biennium. The amount of money deposited to the credit of the state | ||
highway fund under this section may not exceed $2,000,000,000. | ||
(c) This section expires September 1, 2015. | ||
SECTION 6. (a) A joint committee shall conduct a study to | ||
evaluate and make recommendations regarding the issues described by | ||
Subsection (d) of this section. | ||
(b) The committee is composed of eight members appointed as | ||
follows: | ||
(1) four members of the senate appointed by the | ||
lieutenant governor; and | ||
(2) four members of the house of representatives | ||
appointed by the speaker of the house of representatives. | ||
(c) The speaker of the house of representatives and the | ||
lieutenant governor jointly shall designate a chair or, | ||
alternatively, designate two co-chairs from among the committee | ||
membership. | ||
(d) The committee shall: | ||
(1) consider whether the continued use of oil and gas | ||
production tax amounts received by this state in the fiscal year | ||
ending August 31, 1987, to determine certain amounts to be | ||
transferred to the economic stabilization fund under Sections | ||
49-g(d) and (e), Article III, Texas Constitution, is appropriate, | ||
or whether different figures should be used when calculating | ||
amounts to be transferred to the fund; | ||
(2) consider whether the current percentage | ||
allocations of certain oil and gas production tax revenue under | ||
Sections 49-g(d) and (e), Article III, Texas Constitution, are | ||
appropriate, or whether changes should be made to those | ||
allocations; | ||
(3) consider whether the manner in which the | ||
limitation on the balance of the economic stabilization fund under | ||
Section 49-g(g), Article III, Texas Constitution, is currently | ||
prescribed is appropriate, or whether changes should be made to the | ||
way that limitation is prescribed; and | ||
(4) examine whether the constitutional provisions | ||
relating to the permissible uses of money in the economic | ||
stabilization fund and the vote requirements necessary to | ||
appropriate money from the fund for those uses are appropriate and | ||
whether changes should be made to either the permissible uses of | ||
money in the fund or the vote requirement to appropriate money from | ||
the fund. | ||
(e) The committee may adopt rules necessary to carry out the | ||
committee's duties under this section. | ||
(f) Except as otherwise specifically provided by this | ||
section, the committee may operate in the same manner as a joint | ||
committee of the 83rd Legislature. | ||
(g) Not later than November 1, 2014, the committee shall | ||
report to the governor and the legislature the recommendations | ||
developed by the committee under this section. | ||
(h) This section expires January 1, 2015. | ||
SECTION 7. The changes in law made by this Act do not affect | ||
tax liability accruing before the effective date of this Act. That | ||
liability continues in effect as if this Act had not been enacted, | ||
and the former law is continued in effect for the collection and | ||
allocation of the revenue from those taxes. | ||
SECTION 8. Except as otherwise provided by this Act, this | ||
Act takes effect on the 91st day after the last day of the | ||
legislative session. |