Texas 2009 - 81st Regular

Texas Senate Bill SB2527 Compare Versions

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

Old	New	Differences
1	1	81R7881 KEL-D
2	2	By: Hinojosa S.B. No. 2527
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to creating the health care access fund to recruit health
8	8	care providers in health professional shortage areas and to support
9	9	federally-qualified health centers and to using for those purposes
10	10	revenue from a tax imposed on certain tobacco products.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Subchapter G, Chapter 403, Government Code, is
13	13	amended by adding Section 403.1056 to read as follows:
14	14	Sec. 403.1056. HEALTH CARE ACCESS FUND. (a) The health
15	15	care access fund is a special fund in the state treasury outside the
16	16	general revenue fund.
17	17	(b) The fund is composed of:
18	18	(1) gifts and grants contributed to the fund;
19	19	(2) earnings on the principal of the fund; and
20	20	(3) other amounts deposited to the credit of the fund,
21	21	including:
22	22	(A) legislative appropriations; and
23	23	(B) money deposited under Section 155.2415, Tax
24	24	Code.
25	25	(c) Except as provided by Subsections (d) and (e), money in
26	26	the fund may not be appropriated for any purpose and shall be used
27	27	only to:
28	28	(1) recruit and retain health care providers in health
29	29	professional shortage areas as described by Subsection (d)(1); and
30	30	(2) support federally-qualified health centers as
31	31	described by Subsection (d)(2).
32	32	(d) In each state fiscal biennium, money in the fund shall
33	33	be allocated as follows:
34	34	(1) 75 percent of the total amount available in the
35	35	fund shall be appropriated to the Texas Higher Education
36	36	Coordinating Board to enable the repayment of health care provider
37	37	education loans under Subchapter FF, Chapter 61, Education Code;
38	38	and
39	39	(2) 25 percent of the total amount available in the
40	40	fund shall be appropriated to the Department of State Health
41	41	Services to fund the operational costs of federally-qualified
42	42	health centers, as defined by 42 U.S.C. Section 1396d(l)(2)(B),
43	43	through the primary health care services program established by the
44	44	department under Section 31.003, Health and Safety Code.
45	45	(e) A gift or grant to the fund may be appropriated in the
46	46	same manner as money in the fund derived from other sources, subject
47	47	to any limitation or requirement placed on the gift or grant by the
48	48	donor or granting entity.
49	49	(f) Sections 403.095 and 404.071 do not apply to the fund.
50	50	SECTION 2. Chapter 61, Education Code, is amended by adding
51	51	Subchapter FF to read as follows:
52	52	SUBCHAPTER FF. REPAYMENT OF CERTAIN HEALTH CARE
53	53	PROVIDER EDUCATION LOANS
54	54	Sec. 61.9781. DEFINITIONS. In this subchapter:
55	55	(1) "Department" means the Department of State Health
56	56	Services.
57	57	(2) "Health care provider" means:
58	58	(A) a physician licensed under Subtitle B, Title
59	59	3, Occupations Code;
60	60	(B) a dentist licensed under Subtitle D, Title 3,
61	61	Occupations Code;
62	62	(C) a physician assistant licensed under Chapter
63	63	204, Occupations Code;
64	64	(D) an advanced practice nurse licensed under
65	65	Chapter 301, Occupations Code;
66	66	(E) a dental hygienist licensed under Chapter
67	67	256, Occupations Code;
68	68	(F) a psychologist licensed under Chapter 501,
69	69	Occupations Code;
70	70	(G) a licensed master social worker, as defined
71	71	by Section 505.002, Occupations Code;
72	72	(H) a licensed professional counselor, as
73	73	defined by Section 503.002, Occupations Code; and
74	74	(I) a licensed marriage and family therapist, as
75	75	defined by Section 502.002, Occupations Code.
76	76	Sec. 61.9782. REPAYMENT ASSISTANCE AUTHORIZED. (a) The
77	77	board may provide, in accordance with this subchapter and the rules
78	78	of the board and the department, assistance in the repayment of
79	79	education loans for health care providers who apply and qualify for
80	80	the assistance.
81	81	(b) The provision of financial assistance in the repayment
82	82	of education loans under this subchapter promotes a public purpose.
83	83	Sec. 61.9783. ELIGIBILITY. (a) To be eligible to receive
84	84	repayment assistance, a health care provider must:
85	85	(1) apply to the board;
86	86	(2) be licensed in this state in the appropriate field
87	87	of practice;
88	88	(3) subject to Subsections (b) and (d), have completed
89	89	one, two, three, or four consecutive years of practice in a health
90	90	professional shortage area designated by the department; and
91	91	(4) provide health care services to:
92	92	(A) recipients under the medical assistance
93	93	program authorized by Chapter 32, Human Resources Code; or
94	94	(B) enrollees under the child health plan program
95	95	authorized by Chapter 62, Health and Safety Code.
96	96	(b) Notwithstanding any other law, a health care provider
97	97	who, after receiving one or more grants of repayment assistance
98	98	under this subchapter, fails to complete a second, third, or fourth
99	99	consecutive year of practice as required by Subsection (a)(3)
100	100	becomes ineligible to receive any additional grants of education
101	101	loan repayment assistance under this subchapter or any other
102	102	education loan repayment assistance program offered by the state.
103	103	(c) A health care provider is ineligible to receive
104	104	repayment assistance under this subchapter based on service that
105	105	concurrently fulfills a service agreement entered into under
106	106	another education loan repayment assistance program or contractual
107	107	arrangement, such as a service agreement described by Section
108	108	61.9792.
109	109	(d) The board may excuse an otherwise eligible health care
110	110	provider from the requirement imposed by Subsection (a)(3) that
111	111	health care services be provided in consecutive years if the break
112	112	in services results from a hardship or other good cause, including
113	113	the performance of active duty military service.
114	114	Sec. 61.9784. CONDITIONAL APPROVAL. The board may grant
115	115	prior conditional approval to a person who applies to the board
116	116	before completing the eligibility requirements under Sections
117	117	61.9783(a)(2), (3), and (4) and may withhold approved repayment
118	118	assistance if the remaining requirements are not completed.
119	119	Sec. 61.9785. MAXIMUM AMOUNT OF REPAYMENT ASSISTANCE. (a)
120	120	A health care provider may receive repayment assistance under this
121	121	subchapter in the amount determined by board rule, not to exceed the
122	122	following amounts for each year for which the provider establishes
123	123	eligibility for the assistance:
124	124	(1) for the first year, $25,000;
125	125	(2) for the second year, $35,000;
126	126	(3) for the third year, $45,000; and
127	127	(4) for the fourth year, $55,000.
128	128	(b) A health care provider may not receive repayment
129	129	assistance under this subchapter for more than four consecutive
130	130	years.
131	131	(c) The board shall ensure that:
132	132	(1) the total amount of repayment assistance available
133	133	to a health care provider under this subchapter is divided into four
134	134	separate payments, each of which must be awarded in the same
135	135	calendar year in which the qualifying year of service was
136	136	completed; and
137	137	(2) the amount of repayment assistance granted to a
138	138	health care provider is increased for each year the provider
139	139	receives the assistance.
140	140	(d) The total amount of repayment assistance received by a
141	141	health care provider may not exceed the total amount of principal
142	142	and interest due on the health care provider's education loans.
143	143	(e) Notwithstanding Subsection (a), the board may increase
144	144	at any time on or after September 1, 2013, the maximum amounts
145	145	described by Subsection (a), as applicable, based on:
146	146	(1) data available from the Association of American
147	147	Medical Colleges regarding the average physician educational loan
148	148	debt; or
149	149	(2) equivalent data for dentists or other health care
150	150	providers.
151	151	Sec. 61.9786. ELIGIBLE LOANS. (a) Except as provided by
152	152	Subsection (b), the board may provide repayment assistance for the
153	153	repayment of any education loan received by the health care
154	154	provider through any lender, other than a private individual, for:
155	155	(1) graduate, postgraduate, or professional
156	156	education:
157	157	(A) at an institution of higher education or an
158	158	accredited private or independent institution of higher education;
159	159	and
160	160	(B) that satisfies an initial requirement for
161	161	licensure in the provider's field of practice; and
162	162	(2) undergraduate education at an institution of
163	163	higher education or an accredited private or independent
164	164	institution of higher education.
165	165	(b) The board may not provide repayment assistance for an
166	166	education loan that is in default at the time of the health care
167	167	provider's application for the assistance, except that a loan in
168	168	default may become an eligible loan for the purposes of this section
169	169	if the loan is rehabilitated to the satisfaction of the lender or
170	170	any other holder of the loan, as applicable.
171	171	(c) Each state fiscal biennium, the board shall attempt to
172	172	allocate for the purposes of this subchapter all money available to
173	173	the board under Section 61.9789.
174	174	Sec. 61.9787. REPAYMENT. (a) The board shall deliver any
175	175	repayment assistance under this subchapter:
176	176	(1) in accordance with applicable federal law and
177	177	regulations; and
178	178	(2) in a lump sum payable on behalf of the health care
179	179	provider to the lender or other holder of the affected loan.
180	180	(b) Repayment assistance received under this subchapter may
181	181	be applied to the principal amount of the loan and to interest that
182	182	accrues.
183	183	Sec. 61.9788. ASSISTANCE OF DEPARTMENT OF STATE HEALTH
184	184	SERVICES. (a) The board and the department shall enter into a
185	185	memorandum of understanding in which the department agrees to:
186	186	(1) identify and recruit persons who may be or could
187	187	become eligible for repayment assistance under this subchapter; and
188	188	(2) accept and review applications by those persons
189	189	for the assistance.
190	190	(b) A memorandum of understanding under Subsection (a) must
191	191	address the provision of resources for the staffing and technology
192	192	necessary for the department to perform the duties required by that
193	193	subsection.
194	194	(c) The department, in coordination with the board, shall
195	195	adopt, publish, and as necessary revise a set of standards
196	196	governing eligibility for repayment assistance under this
197	197	subchapter and providing priorities among types of health care
198	198	providers for grants of that assistance. Priority status shall be
199	199	given first to licensed dentists who plan to practice in health
200	200	professional shortage areas and to licensed physicians who plan to
201	201	practice as primary care providers in health professional shortage
202	202	areas and second to other health care providers based on which
203	203	fields of practice are most needed in the health professional
204	204	shortage area the providers propose to serve.
205	205	(d) Not later than December 31 of each year, the board and
206	206	the department shall publish the following information:
207	207	(1) the health professional shortage areas for which
208	208	the repayment assistance was paid;
209	209	(2) the types of health care providers receiving the
210	210	repayment assistance;
211	211	(3) the amount of repayment assistance paid to each
212	212	health care provider; and
213	213	(4) the period for which each health care provider
214	214	receiving repayment assistance has remained in the health
215	215	professional shortage area.
216	216	Sec. 61.9789. ACCEPTANCE OF FUNDS. For the purposes of this
217	217	subchapter, the board may solicit and accept gifts, grants, and
218	218	donations and may use any other available revenue, including money
219	219	appropriated from the health care access fund created under Section
220	220	403.1056, Government Code.
221	221	Sec. 61.9790. RULES. (a) The board and the department
222	222	shall adopt rules necessary for the administration of this
223	223	subchapter.
224	224	(b) The board shall distribute a copy of the rules adopted
225	225	by the board and the department under this section and a copy of
226	226	pertinent information in this subchapter to:
227	227	(1) each institution of higher education or accredited
228	228	private or independent institution of higher education;
229	229	(2) any appropriate state agency; and
230	230	(3) any appropriate professional association.
231	231	Sec. 61.9791. COSTS OF ADMINISTRATION. To cover the costs
232	232	of administering this subchapter, the board may use a reasonable
233	233	amount of the money available for the purposes of this subchapter,
234	234	not to exceed 1-1/2 percent of the total amount available.
235	235	SECTION 3. Section 61.540, Education Code, is transferred
236	236	to Subchapter FF, Chapter 61, Education Code, as added by this Act,
237	237	redesignated as Section 61.9792, Education Code, and amended to
238	238	read as follows:
239	239	Sec. 61.9792 [61.540]. SERVICE AGREEMENTS ENTERED INTO
240	240	UNDER FORMER LAW; SAVING PROVISION. (a) This section applies
241	241	only to a person who entered into a written agreement to perform
242	242	service as a physician in exchange for loan repayment assistance
243	243	under Subchapter J [this subchapter] before September 1, 2003.
244	244	(b) The agreement continues in effect and Subchapter J [this
245	245	subchapter], as it existed when the person entered into the
246	246	agreement, is continued in effect for purposes of that agreement
247	247	until the person satisfies all the conditions of the agreement or
248	248	repays all amounts due under the agreement if the person does not
249	249	satisfy the conditions of the agreement.
250	250	(c) A person to whom this section applies is not eligible to
251	251	receive repayment assistance under another provision of this
252	252	subchapter.
253	253	SECTION 4. Section 155.0211, Tax Code, is amended by
254	254	amending Subsection (b) and adding Subsections (b-1), (b-2), (b-3),
255	255	(b-4), (c), (d), and (e) to read as follows:
256	256	(b) Except as provided by Subsection (c), the [The] tax rate
257	257	for each can or package of a tobacco product [products] other than
258	258	cigars is $1.22 per ounce and a proportionate rate on all fractional
259	259	parts of an ounce [40 percent of the manufacturer's list price,
260	260	exclusive of any trade discount, special discount, or deal].
261	261	(b-1) Notwithstanding Subsection (b) and except as provided
262	262	by Subsection (c), for the state fiscal year beginning September 1,
263	263	2012, the tax rate for each can or package of a tobacco product
264	264	other than cigars is $1.19 per ounce and a proportionate rate on all
265	265	fractional parts of an ounce. This subsection expires December 1,
266	266	2013.
267	267	(b-2) Notwithstanding Subsection (b) and except as provided
268	268	by Subsection (c), for the state fiscal year beginning September 1,
269	269	2011, the tax rate for each can or package of a tobacco product
270	270	other than cigars is $1.16 per ounce and a proportionate rate on all
271	271	fractional parts of an ounce. This subsection expires December 1,
272	272	2012.
273	273	(b-3) Notwithstanding Subsection (b) and except as provided
274	274	by Subsection (c), for the state fiscal year beginning September 1,
275	275	2010, the tax rate for each can or package of a tobacco product
276	276	other than cigars is $1.13 per ounce and a proportionate rate on all
277	277	fractional parts of an ounce. This subsection expires December 1,
278	278	2011.
279	279	(b-4) Notwithstanding Subsection (b) and except as provided
280	280	by Subsection (c), for the state fiscal year beginning September 1,
281	281	2009, the tax rate for each can or package of a tobacco product
282	282	other than cigars is $1.10 per ounce and a proportionate rate on all
283	283	fractional parts of an ounce. This subsection expires December 1,
284	284	2010.
285	285	(c) The tax imposed on a can or package of a tobacco product
286	286	other than cigars that weighs less than 1.2 ounces is equal to the
287	287	amount of the tax imposed on a can or package of a tobacco product
288	288	that weighs 1.2 ounces.
289	289	(d) The computation of the tax under this section and the
290	290	applicability of Subsection (c) shall be based on the net weight as
291	291	listed by the manufacturer. The total tax to be imposed on a unit
292	292	that contains multiple individual cans or packages is the sum of the
293	293	taxes imposed by this section on each individual can or package
294	294	intended for sale or distribution at retail.
295	295	(e) A change in the tax rate in effect for a state fiscal
296	296	year that occurs in accordance with this section does not affect
297	297	taxes imposed before that fiscal year, and the rate in effect when
298	298	those taxes were imposed continues in effect for purposes of the
299	299	liability for and collection of those taxes. This subsection
300	300	expires December 1, 2013.
301	301	SECTION 5. Section 155.101, Tax Code, is amended to read as
302	302	follows:
303	303	Sec. 155.101. RECORD OF PURCHASE OR RECEIPT. Each
304	304	distributor, wholesaler, bonded agent, and export warehouse shall
305	305	keep records at each place of business of all tobacco products
306	306	purchased or received. Each retailer shall keep records at a single
307	307	location, which the retailer shall designate as its principal place
308	308	of business in the state, of all tobacco products purchased and
309	309	received. These records must include the following, except that
310	310	Subdivision (7) applies to distributors only and Subdivision (8)
311	311	applies only to the purchase or receipt of tobacco products other
312	312	than cigars:
313	313	(1) the name and address of the shipper or carrier and
314	314	the mode of transportation;
315	315	(2) all shipping records or copies of records,
316	316	including invoices, bills of lading, waybills, freight bills, and
317	317	express receipts;
318	318	(3) the date and the name of the place of origin of the
319	319	tobacco product shipment;
320	320	(4) the date and the name of the place of arrival of
321	321	the tobacco product shipment;
322	322	(5) a statement of the number, kind, and price paid for
323	323	the tobacco products;
324	324	(6) the name, address, permit number, and tax
325	325	identification number of the seller;
326	326	(7) the manufacturer's list price for the tobacco
327	327	products; [and]
328	328	(8) the net weight as listed by the manufacturer for
329	329	each unit; and
330	330	(9) any other information required by rules of the
331	331	comptroller.
332	332	SECTION 6. Section 155.102, Tax Code, is amended by adding
333	333	Subsection (c) to read as follows:
334	334	(c) In addition to the information required under
335	335	Subsection (b), the records for each sale, distribution, exchange,
336	336	or use of tobacco products other than cigars must show the net
337	337	weight as listed by the manufacturer for each unit.
338	338	SECTION 7. Section 155.103, Tax Code, is amended by adding
339	339	Subsection (a-1) and amending Subsection (b) to read as follows:
340	340	(a-1) In addition to the information required under
341	341	Subsection (a), the records for each sale of tobacco products other
342	342	than cigars must show the net weight as listed by the manufacturer
343	343	for each unit.
344	344	(b) A manufacturer who sells tobacco products to a permit
345	345	holder in this state shall file with the comptroller, on or before
346	346	the last day of each month, a report showing the information
347	347	required to be listed by Subsections [in Subsection] (a) and (a-1),
348	348	if applicable, for the previous month.
349	349	SECTION 8. Section 155.105(b), Tax Code, is amended to read
350	350	as follows:
351	351	(b) The wholesaler or distributor shall file the report on
352	352	or before the 25th day of each month. The report must contain the
353	353	following information for the preceding calendar month's sales in
354	354	relation to each retailer:
355	355	(1) the name of the retailer and the address of the
356	356	retailer's outlet location to which the wholesaler or distributor
357	357	delivered cigars or tobacco products, including the city and zip
358	358	code;
359	359	(2) the taxpayer number assigned by the comptroller to
360	360	the retailer, if the wholesaler or distributor is in possession of
361	361	the number;
362	362	(3) the tobacco permit number of the outlet location
363	363	to which the wholesaler or distributor delivered cigars or tobacco
364	364	products; and
365	365	(4) the monthly net sales made to the retailer by the
366	366	wholesaler or distributor, including:
367	367	(A) the quantity and units of cigars and tobacco
368	368	products sold to the retailer; and
369	369	(B) for each unit of tobacco products other than
370	370	cigars, the net weight as listed by the manufacturer.
371	371	SECTION 9. Section 155.111, Tax Code, is amended by adding
372	372	Subsection (b-1) to read as follows:
373	373	(b-1) In addition to the information required under
374	374	Subsection (b), the report must show the net weight as listed by the
375	375	manufacturer for each unit of tobacco products other than cigars
376	376	that is purchased, received, or acquired.
377	377	SECTION 10. Section 155.2415, Tax Code, is amended to read
378	378	as follows:
379	379	Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
380	380	TAX RELIEF FUND AND CERTAIN OTHER FUNDS. Notwithstanding Section
381	381	155.241, the [all] proceeds from the collection of taxes imposed by
382	382	Section 155.0211 shall be allocated as follows:
383	383	(1) the amount of the proceeds that is equal to the
384	384	amount that, if the taxes imposed by Section 155.0211 were imposed
385	385	at a rate of 40 percent of the manufacturer's list price, exclusive
386	386	of any trade discount, special discount, or deal, would be
387	387	attributable to the portion of that [the] tax rate in excess of
388	388	35.213 percent [of the manufacturer's list price, exclusive of any
389	389	trade discount, special discount, or deal], shall be deposited to
390	390	the credit of the property tax relief fund under Section 403.109,
391	391	Government Code;
392	392	(2) the amount of the proceeds that is equal to the
393	393	amount that would be attributable to a tax rate of 35.213 percent of
394	394	the manufacturer's list price, exclusive of any trade discount,
395	395	special discount, or deal, if the taxes were imposed by Section
396	396	155.0211 at that rate, shall be deposited to the credit of the
397	397	general revenue fund; and
398	398	(3) the remaining proceeds shall be deposited to the
399	399	credit of the health care access fund under Section 403.1056,
400	400	Government Code.
401	401	SECTION 11. The following provisions are repealed:
402	402	(1) Subchapters V and AA, Chapter 61, Education Code;
403	403	(2) Sections 61.531, 61.532, 61.533, 61.534, 61.535,
404	404	61.536, 61.5361, 61.537, 61.538, and 61.539, Education Code; and
405	405	(3) Section 204.104, Occupations Code.
406	406	SECTION 12. The changes in law made by this Act in amending
407	407	Chapter 155, Tax Code, do not affect tax liability accruing before
408	408	the effective date of this Act. That liability continues in effect
409	409	as if this Act had not been enacted, and the former law is continued
410	410	in effect for the collection of taxes due and for civil and criminal
411	411	enforcement of the liability for those taxes.
412	412	SECTION 13. This Act takes effect September 1, 2009.