81R9228 CBH-D
By: Eiland H.B. No. 3852
A BILL TO BE ENTITLED
AN ACT
relating to the authority of certain counties to implement a pilot
program to provide certain health care services and to the funding
of the program.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 324, Tax Code, is amended
by adding Section 324.002 to read as follows:
Sec. 324.002. APPLICATION OF CERTAIN PROVISIONS TO CERTAIN
COUNTIES. Sections 324.021, 324.022, 324.061, and 324.081 do not
apply to a county that implements a health care pilot program and
adopts a sales and use tax under Subchapter E.
SECTION 2. Chapter 324, Tax Code, is amended by adding
Subchapter E to read as follows:
SUBCHAPTER E. HEALTH CARE PILOT PROGRAM
Sec. 324.101. APPLICATION. This subchapter applies only to
a county:
(1) with a population of more than 240,000 that
borders the Gulf of Mexico;
(2) in which a countywide hospital district is not
located; and
(3) in which a public medical school or health science
center is located or that contracts or has previously contracted
with a public medical school or health science center for health
care services the county is required to provide under state law.
Sec. 324.102. PILOT PROGRAM FOR HEALTH CARE. (a) The
commissioners court of a county may implement a pilot program in the
county to provide:
(1) secondary and tertiary level services for
residents of the county whose family income is not greater than 100
percent of the federal poverty level; and
(2) primary level services for residents of the county
whose family income is not greater than 200 percent of the federal
poverty level.
(b) The services the county provides must include:
(1) primary and preventive medical services a county
is required or authorized to provide under Chapter 61, Health and
Safety Code; and
(2) secondary or tertiary services the state provides
as part of the medical assistance program under Chapter 32, Human
Resources Code.
(c) As part of the pilot program, the county may provide for
case management services, utilization review, patient outreach
services, patient education, and patient transportation.
(d) The county shall prescribe appropriate goals and
performance measures for the program.
(e) The county may implement the pilot program only if the
voters of the county approve imposition of a sales and use tax under
Section 324.103.
Sec. 324.103. SALES AND USE TAX. (a) A county may adopt or
abolish a sales and use tax authorized by this subchapter to provide
funding for a health care pilot program if imposition of the tax is
approved at an election called and held for that purpose as provided
by Section 324.104.
(b) The tax authorized by this subchapter may be imposed in
increments of one-eighth of one percent, with a minimum tax rate of
one-eighth of one percent and a maximum tax rate of one percent.
(c) Sections 323.101(b), (d), and (e) do not apply to the
tax imposed under this subchapter.
Sec. 324.104. ELECTION PROCEDURE. (a) The commissioners
court of the county may call an election to adopt or abolish the tax
under this subchapter. The commissioners court shall call an
election to adopt or abolish the tax if it receives a petition
signed by a number of petitioners equal to at least five percent of
the number of registered voters in the county.
(b) At the election to adopt the tax, the ballot shall be
prepared to permit voting for or against the proposition: "The
adoption of a local sales and use tax in (name of county) at the rate
of ______ (insert rate) to provide revenue for a health care pilot
program."
(c) At the election to abolish the tax, the ballot shall be
prepared to permit voting for or against the proposition: "The
abolishment of the local health care pilot program sales and use tax
in (name of county)."
Sec. 324.105. REAUTHORIZATION OF PILOT PROGRAM AND TAX.
(a) Unless the imposition of the sales and use tax authorized by
this subchapter is reauthorized as provided by this section, the
tax and the pilot program expire on the 10th anniversary of the date
the tax originally took effect.
(b) An election to reauthorize the tax is called and held in
the same manner as an election to adopt the tax under Section
324.104, except the ballot proposition shall be prepared to permit
voting for or against the proposition: "The reauthorization of the
local sales and use tax in (name of county) at the rate of ______
(insert rate) to continue providing revenue for health care."
(c) If an election to reauthorize the tax is not held before
the tax expires as provided by Subsection (a), or if a majority of
the votes cast in an election to reauthorize the tax do not favor
reauthorization, the county may not call an election on the
question of authorizing a new tax under this subchapter before the
first anniversary of the date on which the tax expired.
(d) Not later than the 10th day after the date the county
determines that the tax will expire as provided by Subsection (a),
the county shall notify the comptroller of the scheduled
expiration. The comptroller may delay the scheduled expiration date
if the comptroller notifies the county that more time is required.
The comptroller must provide a new expiration date that is not
later than the last day of the first calendar quarter occurring
after the notification to the comptroller.
Sec. 324.106. EFFECT OF STATE TAX RATE INCREASE.
Notwithstanding any other provision of this subchapter, if the rate
of the state sales and use tax imposed under Chapter 151 is
increased over the rate of the tax on January 1, 2009, the rate of a
tax imposed under this subchapter is automatically decreased on the
date the state rate increase takes effect to the highest rate that
will not result in a tax rate of more than eight percent when the
state sales and use tax and a tax imposed under this subchapter are
combined.
Sec. 324.107. STATE AUDITOR REVIEW. The state auditor
shall review a pilot program created under this subchapter and
report the auditor's findings to the legislature.
Sec. 324.108. USE OF TAX REVENUE. Revenue from the tax
imposed under this subchapter may be used only to provide funding
for a health care pilot program created by the county as provided by
this subchapter.
Sec. 324.109. EXPIRATION. This subchapter expires
September 2, 2019.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2009.