82R6744 CJC-D
By: Ellis S.B. No. 837
A BILL TO BE ENTITLED
AN ACT
relating to certain reimbursements provided for the collection of
sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.423, Tax Code, is amended to read as
follows:
Sec. 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX
COLLECTIONS. Subject to Section 151.4241, a [A] taxpayer may
deduct and withhold three-fourths [one-half] of one percent of the
amount of taxes due from the taxpayer on a timely return as
reimbursement for the cost of collecting the taxes imposed by this
chapter. [The comptroller shall provide a card with each form
distributed for the collection of taxes under this chapter. The
card may be inserted by the taxpayer with the tax payment to provide
for contribution of all or part of the reimbursement provided by
this section for use as grants under Subchapter M, Chapter 56,
Education Code. If the taxpayer chooses to contribute the
reimbursement for the grants, the taxpayer shall include the amount
of the reimbursement contribution with the tax payment. The
comptroller shall transfer money contributed under this section for
grants under Subchapter M, Chapter 56, Education Code, to the
appropriate fund.]
SECTION 2. Subchapter I, Chapter 151, Tax Code, is amended
by adding Section 151.4241 to read as follows:
Sec. 151.4241. LIMITATION ON AMOUNT OF REIMBURSEMENT. (a)
The amount deducted and withheld by a taxpayer under Section
151.423 may not exceed:
(1) $312.50 each month if the taxpayer files monthly;
(2) $937.50 each quarter if the taxpayer files
quarterly under Section 151.401(b); and
(3) $3,750 each state fiscal year.
(b) The comptroller shall adopt rules for determining to
which state fiscal month, quarter, and year amounts deducted and
withheld by a taxpayer under Section 151.423 will be allocated for
purposes of this section.
SECTION 3. Section 151.801, Tax Code, is amended by
amending Subsection (a) and adding Subsection (a-1) to read as
follows:
(a) Except for the amounts allocated under Subsections
(a-1), (b), and (c), all proceeds from the collection of the taxes
imposed by this chapter shall be deposited to the credit of the
general revenue fund.
(a-1) The comptroller shall calculate the difference
between the amount of the proceeds from the collection of the taxes
imposed by this chapter that, in the absence of the limitation on
reimbursements specified by Section 151.4241, taxpayers would
deduct and withhold under Section 151.423 at the percentage in
effect under that section on January 1, 2011, and the amount that
taxpayers actually deduct and withhold under Section 151.423 after
applying the limitation specified by Section 151.4241. The
comptroller shall deposit an amount equal to that difference to an
account in the general revenue fund. Money in the account may be
appropriated only to provide grants under Subchapter M, Chapter 56,
Education Code.
SECTION 4. Section 151.423, Tax Code, as amended by this
Act, applies to a tax report due on or after the effective date of
this Act. A tax report due before the effective date of this Act is
governed by the law in effect on the date the tax report was due, and
the former law is continued in effect for that purpose.
SECTION 5. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 6. This Act takes effect September 1, 2011.