By: Edwards H.B. No. 2154
A BILL TO BE ENTITLED
AN ACT
relating to the physician education loan repayment program.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 155.0211, Tax Code, is amended by
amending Subsection (b) and adding Subsections (b-1), (b-2), (b-3),
(b-4), (c), (d), and (e) to read as follows:
(b) Except as provided by Subsection (c), the [The] tax rate
for each can or package of a tobacco product [products] other than
cigars is $1.22 per ounce and a proportionate rate on all fractional
parts of an ounce [40 percent of the manufacturer's list price,
exclusive of any trade discount, special discount, or deal].
(b-1) Notwithstanding Subsection (b) and except as provided
by Subsection (c), for the state fiscal year beginning September 1,
2012, the tax rate for each can or package of a tobacco product
other than cigars is $1.19 per ounce and a proportionate rate on all
fractional parts of an ounce. This subsection expires December 1,
2013.
(b-2) Notwithstanding Subsection (b) and except as provided
by Subsection (c), for the state fiscal year beginning September 1,
2011, the tax rate for each can or package of a tobacco product
other than cigars is $1.16 per ounce and a proportionate rate on all
fractional parts of an ounce. This subsection expires December 1,
2012.
(b-3) Notwithstanding Subsection (b) and except as provided
by Subsection (c), for the state fiscal year beginning September 1,
2010, the tax rate for each can or package of a tobacco product
other than cigars is $1.13 per ounce and a proportionate rate on all
fractional parts of an ounce. This subsection expires December 1,
2011.
(b-4) Notwithstanding Subsection (b) and except as provided
by Subsection (c), for the state fiscal year beginning September 1,
2009, the tax rate for each can or package of a tobacco product
other than cigars is $1.10 per ounce and a proportionate rate on all
fractional parts of an ounce. This subsection expires December 1,
2010.
(c) The tax imposed on a can or package of a tobacco product
other than cigars that weighs less than 1.2 ounces is equal to the
amount of the tax imposed on a can or package of a tobacco product
that weighs 1.2 ounces.
(d) The computation of the tax under this section and the
applicability of Subsection (c) shall be based on the net weight as
listed by the manufacturer. The total tax to be imposed on a unit
that contains multiple individual cans or packages is the sum of the
taxes imposed by this section on each individual can or package
intended for sale or distribution at retail.
(e) A change in the tax rate in effect for a state fiscal
year that occurs in accordance with this section does not affect
taxes imposed before that fiscal year, and the rate in effect when
those taxes were imposed continues in effect for purposes of the
liability for and collection of those taxes. This subsection
expires December 1, 2013.
SECTION 2. Section 155.2415, Tax Code, is amended to read as
follows:
Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
TAX RELIEF FUND AND CERTAIN OTHER FUNDS. Notwithstanding Section
155.241, the [all] proceeds from the collection of taxes imposed by
Section 155.0211 shall be allocated as follows:
(1) the amount of the proceeds that is equal to the
amount that, if the taxes imposed by Section 155.0211 were imposed
at a rate of 40 percent of the manufacturer's list price, exclusive
of any trade discount, special discount, or deal, would be
attributable to the portion of that [the] tax rate in excess of
35.213 percent [of the manufacturer's list price, exclusive of any
trade discount, special discount, or deal], shall be deposited to
the credit of the property tax relief fund under Section 403.109,
Government Code;
(2) the amount of the proceeds that is equal to the
amount that would be attributable to a tax rate of 35.213 percent of
the manufacturer's list price, exclusive of any trade discount,
special discount, or deal, if the taxes were imposed by Section
155.0211 at that rate, shall be deposited to the credit of the
general revenue fund; and
(3) 100 percent of the remaining proceeds shall be
deposited to the credit of the physician education loan repayment
program account under Chapter 61, Education Code.
SECTION 3. Section 61.535(a), Education Code, is amended to
read as follows:
(a) The coordinating board shall deliver any repayment made
under this subchapter in a lump sum:
(1) payable to both the lender and the physician, in
accordance with federal law; or
(2) delivered directly to the lender on behalf of the
physician in electronic form.
SECTION 4. Subchapter J, Chapter 61, Education Code, is
amended by adding Section 61.5391 to read as follows:
Sec. 61.5391. PHYSICIAN EDUCATION LOAN REPAYMENT PROGRAM
ACCOUNT. (a) The physician education loan repayment program
account is an account in the general revenue fund. The account is
composed of:
(1) gifts and grants contributed to the fund;
(2) earnings on the principal of the fund; and
(3) other amounts deposited to the credit of the fund,
including:
(A) legislative appropriations; and
(B) money deposited under Section 155.2415, Tax
Code.
(b) Money in the fund may not be appropriated for any
purpose except as provided by this section. Money in the fund shall
be used to recruit and retain physicians in health professional
shortage areas.
(c) To be eligible to receive repayment assistance, a
physician must:
(1) apply to the board;
(2) be licensed in this state in the appropriate field
of practice;
(3) have completed one, two, three, or four
consecutive years of practice in a health professional shortage
area designated by the department; and
(4) provide health care services to:
(A) recipients under the medical assistance
program authorized by Chapter 32, Human Resources Code; or
(B) enrollees under the child health plan program
authorized by Chapter 62, Health and Safety Code.
(d) A physician may receive repayment assistance under this
subchapter in the amount determined by board rule, not to exceed the
following amounts for each year for which the physician establishes
eligibility for the assistance:
(1) for the first year, $25,000;
(2) for the second year, $35,000;
(3) for the third year, $45,000; and
(4) for the fourth year, $55,000.
(e) A physician may not receive repayment assistance under
this subchapter for more than four consecutive years.
SECTION 5. The changes in law made by this Act in amending
Chapter 155, Tax Code, 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 of taxes due and for civil and criminal
enforcement of the liability for those taxes.
SECTION 6. This Act takes effect September 1, 2009.