Texas 2009 - 81st Regular

Texas House Bill HB2154 Compare Versions

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1	1	H.B. No. 2154
2	2
3	3
4	4	AN ACT
5	5	relating to the physician education loan repayment program.
6	6	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
7	7	SECTION 1. Section 61.532(a), Education Code, is amended to
8	8	read as follows:
9	9	(a) To be eligible to receive repayment assistance, a
10	10	physician must:
11	11	(1) apply to the coordinating board [and have
12	12	completed at least one year of medical practice:
13	13	[(1) in private practice in an economically depressed
14	14	or rural medically underserved area of the state];
15	15	(2) at the time of application, be licensed to
16	16	practice medicine under Subtitle B, Title 3, Occupations Code [for
17	17	one of the following state agencies:
18	18	[(A) Texas Department of Health;
19	19	[(B) Texas Department of Mental Health and Mental
20	20	Retardation;
21	21	[(C) Texas Department of Corrections; or
22	22	[(D) Texas Youth Commission]; [or]
23	23	(3) have completed one, two, three, or four
24	24	consecutive years of practice in a health professional shortage
25	25	area designated by the Department of State Health Services; and
26	26	(4) provide health care services to:
27	27	(A) recipients under the medical assistance
28	28	program authorized by Chapter 32, Human Resources Code; or
29	29	(B) enrollees under the child health plan program
30	30	authorized by Chapter 62, Health and Safety Code [for an approved
31	31	family practice residency training program established under
32	32	Subchapter I as a clinical faculty member and have completed
33	33	training in an approved family practice residency training program
34	34	on or after July 1, 1994].
35	35	SECTION 2. Section 61.533, Education Code, is amended to
36	36	read as follows:
37	37	Sec. 61.533. LIMITATION. A physician may receive repayment
38	38	assistance grants for [each of] not more than four [five] years.
39	39	SECTION 3. Section 61.535(a), Education Code, is amended to
40	40	read as follows:
41	41	(a) The coordinating board shall deliver any repayment made
42	42	under this subchapter in a lump sum payable:
43	43	(1) to both the [lender and the] physician and the
44	44	lender or other holder of the affected loan; or
45	45	(2) directly to the lender or other holder of the loan
46	46	on the physician's behalf[, in accordance with federal law].
47	47	SECTION 4. Section 61.536, Education Code, is amended to
48	48	read as follows:
49	49	Sec. 61.536. ADVISORY COMMITTEES. The coordinating board
50	50	may[:
51	51	[(1)] appoint advisory committees from outside the
52	52	board's membership to assist the board in performing its duties
53	53	under this subchapter[; and
54	54	[(2) request the assistance of the Family Practice
55	55	Residency Advisory Committee in performing those duties].
56	56	SECTION 5. Section 61.537, Education Code, is amended to
57	57	read as follows:
58	58	Sec. 61.537. RULES. (a) The coordinating board shall adopt
59	59	rules necessary for the administration of this subchapter[,
60	60	including a rule that sets a maximum amount of repayment assistance
61	61	that may be received by a physician in one year and a rule that
62	62	authorizes the Family Practice Residency Advisory Committee to
63	63	establish priorities among eligible physicians for repayment
64	64	assistance, by taking into account the degree of physician
65	65	shortage, geographic locations, whether the physician is or will be
66	66	providing service in a medically underserved area, and other
67	67	criteria the committee considers appropriate].
68	68	(b) The coordinating board shall distribute to each medical
69	69	unit [and appropriate state agency] and professional association
70	70	copies of the rules adopted under this section and pertinent
71	71	information in this subchapter.
72	72	SECTION 6. Section 61.538, Education Code, is amended to
73	73	read as follows:
74	74	Sec. 61.538. [TOTAL] AMOUNT OF REPAYMENT ASSISTANCE.
75	75	(a) A physician may receive repayment assistance under this
76	76	subchapter in the amount determined by board rule, not to exceed the
77	77	following amounts for each year for which the physician establishes
78	78	eligibility for the assistance:
79	79	(1) for the first year, $25,000;
80	80	(2) for the second year, $35,000;
81	81	(3) for the third year, $45,000; and
82	82	(4) for the fourth year, $55,000.
83	83	(b) The total amount of repayment assistance distributed
84	84	by the board may not exceed the total amount of money available in
85	85	the physician education loan repayment program account [gifts and
86	86	grants accepted by the board for repayment assistance, medical
87	87	school tuition set aside under Section 61.539 of this code, and
88	88	legislative appropriations for repayment assistance].
89	89	(c) The total amount of repayment assistance made under this
90	90	subchapter to an individual physician may not exceed $160,000.
91	91	SECTION 7. Sections 61.539(b) and (c), Education Code, are
92	92	amended to read as follows:
93	93	(b) The amount set aside shall be transferred to the
94	94	comptroller of public accounts to be deposited in the physician
95	95	education loan repayment program account established under Section
96	96	61.5391 [maintained in the state treasury for the sole purpose of
97	97	repayment of student loans of a physician serving in a designated
98	98	state agency or in an area of this state that is economically
99	99	depressed or that is a medically underserved area or health
100	100	professional shortage area, as designated by the United States
101	101	Department of Health and Human Services, that has a current
102	102	shortage of physicians]. Section 403.095, Government Code, does
103	103	not apply to the amount set aside by this section.
104	104	(c) As soon as practicable after each state fiscal year, the
105	105	comptroller shall prepare a report for that fiscal year of the
106	106	number of students registered in a medical branch, school, or
107	107	college, the total amount of tuition charges collected by each
108	108	institution, the total amount transferred to the comptroller
109	109	[treasury] under this section, and the total amount available in
110	110	the physician education loan repayment program account [under
111	111	Subsection (b)] for the repayment of student loans of physicians
112	112	under this subchapter. The comptroller shall deliver a copy of the
113	113	report to the board and to the governor, lieutenant governor, and
114	114	speaker of the house of representatives not later than January 1
115	115	following the end of the fiscal year covered by the report.
116	116	SECTION 8. Subchapter J, Chapter 61, Education Code, is
117	117	amended by adding Section 61.5391 to read as follows:
118	118	Sec. 61.5391. PHYSICIAN EDUCATION LOAN REPAYMENT PROGRAM
119	119	ACCOUNT. (a) The physician education loan repayment program
120	120	account is an account in the general revenue fund. The account is
121	121	composed of:
122	122	(1) gifts and grants contributed to the account;
123	123	(2) earnings on the principal of the account; and
124	124	(3) other amounts deposited to the credit of the
125	125	account, including:
126	126	(A) money deposited under Section 61.539(b);
127	127	(B) legislative appropriations; and
128	128	(C) money deposited under Section 155.2415, Tax
129	129	Code.
130	130	(b) Money in the account may not be appropriated for any
131	131	purpose except to provide loan repayment assistance to eligible
132	132	physicians under this subchapter.
133	133	SECTION 9. Section 61.540, Education Code, is amended to
134	134	read as follows:
135	135	Sec. 61.540. LOAN REPAYMENT ASSISTANCE [SERVICE AGREEMENTS
136	136	ENTERED INTO] UNDER FORMER LAW; SAVING PROVISION. (a) This
137	137	subsection [section] applies only to a person who entered into a
138	138	written agreement to perform service as a physician in exchange for
139	139	loan repayment assistance under this subchapter before September 1,
140	140	2003.
141	141	[(b)] The agreement continues in effect and this
142	142	subchapter, as it existed when the person entered into the
143	143	agreement, is continued in effect for purposes of that agreement
144	144	until the person satisfies all the conditions of the agreement or
145	145	repays all amounts due under the agreement if the person does not
146	146	satisfy the conditions of the agreement.
147	147	(b) A person receiving loan repayment assistance under this
148	148	subchapter immediately before the effective date of the amendments
149	149	made to this subchapter by the 81st Legislature, Regular Session,
150	150	2009, may continue to receive loan repayment assistance under this
151	151	subchapter, as this subchapter applied to the person immediately
152	152	before the effective date of those amendments, until the person is
153	153	no longer eligible for loan repayment assistance under this
154	154	subchapter, as this subchapter existed on that date, and the former
155	155	law is continued in effect for that purpose.
156	156	(c) A person to whom this section applies is not eligible to
157	157	receive repayment assistance under another provision of this
158	158	subchapter.
159	159	SECTION 10. Section 155.0211, Tax Code, is amended by
160	160	amending Subsection (b) and adding Subsections (b-1), (b-2), (b-3),
161	161	(b-4), (c), (d), and (e) to read as follows:
162	162	(b) Except as provided by Subsection (c), the [The] tax rate
163	163	for each can or package of a tobacco product [products] other than
164	164	cigars is $1.22 per ounce and a proportionate rate on all fractional
165	165	parts of an ounce [40 percent of the manufacturer's list price,
166	166	exclusive of any trade discount, special discount, or deal].
167	167	(b-1) Notwithstanding Subsection (b) and except as provided
168	168	by Subsection (c), for the state fiscal year beginning September 1,
169	169	2012, the tax rate for each can or package of a tobacco product
170	170	other than cigars is $1.19 per ounce and a proportionate rate on all
171	171	fractional parts of an ounce. This subsection expires December 1,
172	172	2013.
173	173	(b-2) Notwithstanding Subsection (b) and except as provided
174	174	by Subsection (c), for the state fiscal year beginning September 1,
175	175	2011, the tax rate for each can or package of a tobacco product
176	176	other than cigars is $1.16 per ounce and a proportionate rate on all
177	177	fractional parts of an ounce. This subsection expires December 1,
178	178	2012.
179	179	(b-3) Notwithstanding Subsection (b) and except as provided
180	180	by Subsection (c), for the state fiscal year beginning September 1,
181	181	2010, the tax rate for each can or package of a tobacco product
182	182	other than cigars is $1.13 per ounce and a proportionate rate on all
183	183	fractional parts of an ounce. This subsection expires December 1,
184	184	2011.
185	185	(b-4) Notwithstanding Subsection (b) and except as provided
186	186	by Subsection (c), for the state fiscal year beginning September 1,
187	187	2009, the tax rate for each can or package of a tobacco product
188	188	other than cigars is $1.10 per ounce and a proportionate rate on all
189	189	fractional parts of an ounce. This subsection expires December 1,
190	190	2010.
191	191	(c) The tax imposed on a can or package of a tobacco product
192	192	other than cigars that weighs less than 1.2 ounces is equal to the
193	193	amount of the tax imposed on a can or package of a tobacco product
194	194	that weighs 1.2 ounces.
195	195	(d) The computation of the tax under this section and the
196	196	applicability of Subsection (c) shall be based on the net weight as
197	197	listed by the manufacturer. The total tax to be imposed on a unit
198	198	that contains multiple individual cans or packages is the sum of the
199	199	taxes imposed by this section on each individual can or package
200	200	intended for sale or distribution at retail.
201	201	(e) A change in the tax rate in effect for a state fiscal
202	202	year that occurs in accordance with this section does not affect
203	203	taxes imposed before that fiscal year, and the rate in effect when
204	204	those taxes were imposed continues in effect for purposes of the
205	205	liability for and collection of those taxes.
206	206	SECTION 11. Section 155.101, Tax Code, is amended to read as
207	207	follows:
208	208	Sec. 155.101. RECORD OF PURCHASE OR RECEIPT. Each
209	209	distributor, wholesaler, bonded agent, and export warehouse shall
210	210	keep records at each place of business of all tobacco products
211	211	purchased or received. Each retailer shall keep records at a single
212	212	location, which the retailer shall designate as its principal place
213	213	of business in the state, of all tobacco products purchased and
214	214	received. These records must include the following, except that
215	215	Subdivision (7) applies to distributors only and Subdivision (8)
216	216	applies only to the purchase or receipt of tobacco products other
217	217	than cigars:
218	218	(1) the name and address of the shipper or carrier and
219	219	the mode of transportation;
220	220	(2) all shipping records or copies of records,
221	221	including invoices, bills of lading, waybills, freight bills, and
222	222	express receipts;
223	223	(3) the date and the name of the place of origin of the
224	224	tobacco product shipment;
225	225	(4) the date and the name of the place of arrival of
226	226	the tobacco product shipment;
227	227	(5) a statement of the number, kind, and price paid for
228	228	the tobacco products;
229	229	(6) the name, address, permit number, and tax
230	230	identification number of the seller;
231	231	(7) the manufacturer's list price for the tobacco
232	232	products; [and]
233	233	(8) the net weight as listed by the manufacturer for
234	234	each unit; and
235	235	(9) any other information required by rules of the
236	236	comptroller.
237	237	SECTION 12. Section 155.102, Tax Code, is amended by adding
238	238	Subsection (c) to read as follows:
239	239	(c) In addition to the information required under
240	240	Subsection (b), the records for each sale, distribution, exchange,
241	241	or use of tobacco products other than cigars must show the net
242	242	weight as listed by the manufacturer for each unit.
243	243	SECTION 13. Section 155.103, Tax Code, is amended by adding
244	244	Subsection (a-1) and amending Subsection (b) to read as follows:
245	245	(a-1) In addition to the information required under
246	246	Subsection (a), the records for each sale of tobacco products other
247	247	than cigars must show the net weight as listed by the manufacturer
248	248	for each unit.
249	249	(b) A manufacturer who sells tobacco products to a permit
250	250	holder in this state shall file with the comptroller, on or before
251	251	the last day of each month, a report showing the information
252	252	required to be listed by Subsections [in Subsection] (a) and (a-1),
253	253	if applicable, for the previous month.
254	254	SECTION 14. Section 155.105(b), Tax Code, is amended to
255	255	read as follows:
256	256	(b) The wholesaler or distributor shall file the report on
257	257	or before the 25th day of each month. The report must contain the
258	258	following information for the preceding calendar month's sales in
259	259	relation to each retailer:
260	260	(1) the name of the retailer and the address of the
261	261	retailer's outlet location to which the wholesaler or distributor
262	262	delivered cigars or tobacco products, including the city and zip
263	263	code;
264	264	(2) the taxpayer number assigned by the comptroller to
265	265	the retailer, if the wholesaler or distributor is in possession of
266	266	the number;
267	267	(3) the tobacco permit number of the outlet location
268	268	to which the wholesaler or distributor delivered cigars or tobacco
269	269	products; and
270	270	(4) the monthly net sales made to the retailer by the
271	271	wholesaler or distributor, including:
272	272	(A) the quantity and units of cigars and tobacco
273	273	products sold to the retailer; and
274	274	(B) for each unit of tobacco products other than
275	275	cigars, the net weight as listed by the manufacturer.
276	276	SECTION 15. Section 155.111, Tax Code, is amended by adding
277	277	Subsection (b-1) to read as follows:
278	278	(b-1) In addition to the information required under
279	279	Subsection (b), the report must show the net weight as listed by the
280	280	manufacturer for each unit of tobacco products other than cigars
281	281	that is purchased, received, or acquired.
282	282	SECTION 16. Section 155.2415, Tax Code, is amended to read
283	283	as follows:
284	284	Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
285	285	TAX RELIEF FUND AND CERTAIN OTHER FUNDS. Notwithstanding Section
286	286	155.241, the [all] proceeds from the collection of taxes imposed by
287	287	Section 155.0211 shall be allocated as follows:
288	288	(1) the amount of the proceeds that is equal to the
289	289	amount that, if the taxes imposed by Section 155.0211 were imposed
290	290	at a rate of 40 percent of the manufacturer's list price, exclusive
291	291	of any trade discount, special discount, or deal, would be
292	292	attributable to the portion of that [the] tax rate in excess of
293	293	35.213 percent [of the manufacturer's list price, exclusive of any
294	294	trade discount, special discount, or deal], shall be deposited to
295	295	the credit of the property tax relief fund under Section 403.109,
296	296	Government Code;
297	297	(2) the amount of the proceeds that is equal to the
298	298	amount that would be attributable to a tax rate of 35.213 percent of
299	299	the manufacturer's list price, exclusive of any trade discount,
300	300	special discount, or deal, if the taxes were imposed by Section
301	301	155.0211 at that rate, shall be deposited to the credit of the
302	302	general revenue fund; and
303	303	(3) 100 percent of the remaining proceeds shall be
304	304	deposited to the credit of the physician education loan repayment
305	305	program account established under Subchapter J, Chapter 61,
306	306	Education Code.
307	307	SECTION 17. Sections 61.531(b) and (c) and 61.532(b),
308	308	Education Code, are repealed.
309	309	SECTION 18. As soon as practicable after the effective date
310	310	of this Act, the Texas Higher Education Coordinating Board shall
311	311	adopt rules necessary to administer Subchapter J, Chapter 61,
312	312	Education Code, as amended by this Act. For that purpose, the
313	313	coordinating board may adopt the initial rules in the manner
314	314	provided by law for emergency rules.
315	315	SECTION 19. The changes in law made by this Act in amending
316	316	Chapter 155, Tax Code, do not affect tax liability accruing before
317	317	the effective date of this Act. That liability continues in effect
318	318	as if this Act had not been enacted, and the former law is continued
319	319	in effect for the collection of taxes due and for civil and criminal
320	320	enforcement of the liability for those taxes.
321	321	SECTION 20. This Act takes effect September 1, 2009.
322	322	______________________________ ______________________________
323	323	President of the Senate Speaker of the House
324	324	I certify that H.B. No. 2154 was passed by the House on May
325	325	13, 2009, by the following vote: Yeas 79, Nays 61, 1 present, not
326	326	voting; and that the House concurred in Senate amendments to H.B.
327	327	No. 2154 on May 29, 2009, by the following vote: Yeas 121, Nays 22,
328	328	2 present, not voting.
329	329	______________________________
330	330	Chief Clerk of the House
331	331	I certify that H.B. No. 2154 was passed by the Senate, with
332	332	amendments, on May 26, 2009, by the following vote: Yeas 29, Nays
333	333	2.
334	334	______________________________
335	335	Secretary of the Senate
336	336	APPROVED: __________________
337	337	Date
338	338	__________________
339	339	Governor