Texas 2009 - 81st Regular

Texas Senate Bill SB190 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R559 KLA-D
2	2	By: Shapleigh S.B. No. 190
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a sales and use tax rebate for certain low-income
8	8	families.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Chapter 151, Tax Code, is amended by adding
11	11	Subchapter N to read as follows:
12	12	SUBCHAPTER N. WORKING FAMILIES TAX REBATE
13	13	Sec. 151.851. ENTITLEMENT TO REBATE. Subject to Section
14	14	151.854, a person is entitled to a rebate in the amount and under
15	15	the conditions provided by this subchapter for sales and use taxes
16	16	paid under this chapter if:
17	17	(1) the person's address listed on the person's most
18	18	recent federal income tax return is in this state;
19	19	(2) the person was a resident of this state for at
20	20	least 180 days of the most recent federal income tax year or, if the
21	21	person is married and jointly filed a federal income tax return with
22	22	the person's spouse for the most recent federal income tax year, the
23	23	person's spouse was a resident of this state for at least 180 days
24	24	of that year; and
25	25	(3) the person received a federal earned income tax
26	26	credit authorized by Section 32, Internal Revenue Code of 1986, for
27	27	the most recent federal income tax year.
28	28	Sec. 151.852. AMOUNT. The amount of the rebate under this
29	29	subchapter is equal to 10 percent of the amount of the federal
30	30	earned income tax credit a person received for the most recent
31	31	federal income tax year.
32	32	Sec. 151.853. APPLICATION FOR REBATE. A person must apply
33	33	for a rebate under this subchapter not later than December 31 of the
34	34	year following the federal income tax year for which the person
35	35	received the federal earned income tax credit. The application
36	36	must be in the form and manner specified by the comptroller and
37	37	include any information the comptroller determines to be necessary
38	38	to administer this subchapter.
39	39	Sec. 151.854. ALLOCATION BETWEEN CERTAIN PERSONS. (a)
40	40	Subject to Subsection (b), if a person who is otherwise entitled to
41	41	a rebate under this subchapter jointly filed a federal income tax
42	42	return for the most recent federal income tax year with the person's
43	43	spouse, the persons who filed the joint return shall:
44	44	(1) apply for and jointly receive the rebate; or
45	45	(2) choose which of them will apply for and receive the
46	46	rebate.
47	47	(b) The comptroller shall determine the allocation of a
48	48	rebate between two persons who filed a joint federal income tax
49	49	return as described by Subsection (a) if those persons cannot agree
50	50	to an option provided by that subsection. The comptroller's
51	51	allocation determination is final.
52	52	Sec. 151.855. VERIFICATION OF ELIGIBILITY. On receipt of
53	53	an application under this subchapter, the comptroller shall verify
54	54	that the applicant is eligible for the rebate based on:
55	55	(1) information provided by the applicant; and
56	56	(2) if necessary, other information available to the
57	57	comptroller, including information provided by the Internal
58	58	Revenue Service.
59	59	Sec. 151.856. PAYMENT OF REBATE. (a) The comptroller shall
60	60	pay a rebate under this subchapter by any means the comptroller
61	61	determines appropriate, including by electronic funds transfer.
62	62	(b) A rebate paid under this subchapter is not a refund of
63	63	taxes erroneously paid, and Section 111.064, Tax Code, does not
64	64	apply.
65	65	Sec. 151.857. INFORMATION ON AVAILABILITY OF REBATE. (a)
66	66	The comptroller may contact persons who, based on information
67	67	obtained from the Internal Revenue Service, are likely to be
68	68	eligible for the rebate under this subchapter to inform those
69	69	persons of the availability of and eligibility criteria for the
70	70	rebate. The comptroller shall comply with Internal Revenue Service
71	71	requirements and limitations regarding the use of information
72	72	obtained from the service.
73	73	(b) The comptroller, in cooperation with other appropriate
74	74	state agencies and public and private entities, may implement a
75	75	public information campaign to promote the rebate under this
76	76	subchapter.
77	77	Sec. 151.858. RULES. The comptroller shall adopt rules
78	78	necessary to implement this subchapter, including easy and simple
79	79	methods by which a person may file an application under Section
80	80	151.853. The rules may allow for electronic filing of the
81	81	application but must specify at least one other filing method.
82	82	SECTION 2. The comptroller shall adopt the rules required
83	83	by Section 151.858, Tax Code, as added by this Act, not later than
84	84	December 1, 2009.
85	85	SECTION 3. A person may file an application for a rebate
86	86	under Subchapter N, Chapter 151, Tax Code, as added by this Act, on
87	87	or after January 1, 2010.
88	88	SECTION 4. This Act takes effect September 1, 2009.