LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION March 30, 2009 TO: Honorable Jane Nelson, Chair, Senate Committee on Health & Human Services FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB1049 by Uresti (Relating to the distribution, possession, purchase, consumption, and receipt of tobacco products; providing penalties.), As Introduced The bill will have a direct impact of a revenue loss to the Property Tax Relief Fund of $12,539,000 for the 2010-11 biennium. Any loss to the Property Tax Relief Fund will have to be made up with General Revenue of the same amount to fund property tax relief.
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
March 30, 2009
TO: Honorable Jane Nelson, Chair, Senate Committee on Health & Human Services FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:SB1049 by Uresti (Relating to the distribution, possession, purchase, consumption, and receipt of tobacco products; providing penalties.), As Introduced
TO: Honorable Jane Nelson, Chair, Senate Committee on Health & Human Services
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: SB1049 by Uresti (Relating to the distribution, possession, purchase, consumption, and receipt of tobacco products; providing penalties.), As Introduced
Honorable Jane Nelson, Chair, Senate Committee on Health & Human Services
Honorable Jane Nelson, Chair, Senate Committee on Health & Human Services
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
SB1049 by Uresti (Relating to the distribution, possession, purchase, consumption, and receipt of tobacco products; providing penalties.), As Introduced
SB1049 by Uresti (Relating to the distribution, possession, purchase, consumption, and receipt of tobacco products; providing penalties.), As Introduced
The bill will have a direct impact of a revenue loss to the Property Tax Relief Fund of $12,539,000 for the 2010-11 biennium. Any loss to the Property Tax Relief Fund will have to be made up with General Revenue of the same amount to fund property tax relief.
The bill will have a direct impact of a revenue loss to the Property Tax Relief Fund of $12,539,000 for the 2010-11 biennium. Any loss to the Property Tax Relief Fund will have to be made up with General Revenue of the same amount to fund property tax relief.
General Revenue-Related Funds, Five-Year Impact: Fiscal Year Probable Net Positive/(Negative) Impact to General Revenue Related Funds 2010 $0 2011 $0 2012 $0 2013 $0 2014 $0
2010 $0
2011 $0
2012 $0
2013 $0
2014 $0
All Funds, Five-Year Impact: Fiscal Year Probable Savings/(Cost) fromProperty Tax Relief Fund304 2010 ($5,819,000) 2011 ($6,720,000) 2012 ($6,234,000) 2013 ($6,913,000) 2014 ($6,425,000)
Fiscal Year Probable Savings/(Cost) fromProperty Tax Relief Fund304 2010 ($5,819,000) 2011 ($6,720,000) 2012 ($6,234,000) 2013 ($6,913,000) 2014 ($6,425,000)
2010 ($5,819,000)
2011 ($6,720,000)
2012 ($6,234,000)
2013 ($6,913,000)
2014 ($6,425,000)
Fiscal Analysis
The bill would amend the Health and Safety Code and increase the legal age to 19 years of age for the sale, distribution, possession, purchase, consumption, or receipt of cigarettes or tobacco products.
Methodology
The Comptroller of Public Accounts indicates that the bill would reduce the use of tobacco products by 18 year-old Texans by 20 percent, and as a result, the estimates for the cigarette tax and cigar and tobacco products tax by $5,819,000 in fiscal year 2010 and by $6,720,000 in fiscal year 2011 in the Property Tax Relief Fund No. 0304. Similar reductions would occur for the remaining fiscal years.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts, 537 State Health Services, Department of
304 Comptroller of Public Accounts, 537 State Health Services, Department of
LBB Staff: JOB, CL, SD, JM, DB
JOB, CL, SD, JM, DB