By: Duncan S.R. No. 1260
SENATE RESOLUTION
BE IT RESOLVED by the Senate of the State of Texas, 82nd
Legislature, Regular Session, 2011, That Senate Rule 12.03 be
suspended in part as provided by Senate Rule 12.08 to enable the
conference committee appointed to resolve the differences on
Senate Bill 1811, relating to certain state fiscal matters;
providing penalties, to consider and take action on the following
matters:
(1) Senate Rule 12.03(4), is suspended to permit the
committee to add text not included in either the house or senate
version of the bill, in SECTION 43.01 of the bill, in amended
Section 2155.082, Government Code, to read as follows:
SECTION 43.01. Section 2155.082, Government Code, is
amended to read as follows:
Sec. 2155.082. PROVIDING CERTAIN PURCHASING SERVICES ON
FEE-FOR-SERVICE BASIS OR THROUGH BENEFIT FUNDING. (a) The
comptroller [commission] may provide open market purchasing
services on a fee-for-service basis for state agency purchases
that are delegated to an agency under Section 2155.131, 2155.132,
[2155.133,] or 2157.121 or that are exempted from the purchasing
authority of the comptroller [commission]. The comptroller
[commission] shall set the fees in an amount that recovers the
comptroller's [commission's] costs in providing the services.
(b) The comptroller [commission] shall publish a
schedule of [its] fees for services that are subject to this
section. The schedule must include the comptroller's
[commission's] fees for:
(1) reviewing bid and contract documents for
clarity, completeness, and compliance with laws and rules;
(2) developing and transmitting invitations to bid;
(3) receiving and tabulating bids;
(4) evaluating and determining which bidder offers
the best value to the state;
(5) creating and transmitting purchase orders; and
(6) participating in agencies' request for proposal
processes.
(c) If the state agency on behalf of which the
procurement is to be made agrees, the comptroller may engage a
consultant to assist with a particular procurement on behalf of a
state agency and pay the consultant from the cost savings
realized by the state agency.
EXPLANATION: This change is necessary to allow a state
agency to have the authority to agree to the comptroller of
public accounts engaging a consultant.
(2) Senate Rules 12.03(3) and (4) are suspended to permit
the committee to add text on a matter not in disagreement and text
on a matter not included in either version of the bill by adding
provisions amending Chapter 490, Government Code, and Chapters
203, 204, and 302, Labor Code, to read as follows:
ARTICLE 57. ENTERPRISE AND EMERGING TECHNOLOGY FUNDS
SECTION 57.01. Section 481.078, Government Code, is
amended by amending Subsections (e) and (j) and adding
Subsections (f-1), (f-2), and (h-1) to read as follows:
(e) The administration of the fund is considered to be a
trusteed program within the office of the governor. The governor
may negotiate on behalf of the state regarding awarding, by
grant, money appropriated from the fund. The governor may award
money appropriated from the fund only with the [express written]
prior approval of the lieutenant governor and speaker of the
house of representatives. For purposes of this subsection, an
award of money appropriated from the fund is considered
disapproved by the lieutenant governor or speaker of the house of
representatives if that officer does not approve the proposal to
award the grant before the 91st day after the date of receipt of
the proposal from the governor. The lieutenant governor or the
speaker of the house of representatives may extend the review
deadline applicable to that officer for an additional 14 days by
submitting a written notice to that effect to the governor before
the expiration of the initial review period.
(f-1) A grant agreement must contain a provision:
(1) requiring the creation of a minimum number of
jobs in this state; and
(2) specifying the date by which the recipient
intends to create those jobs.
(f-2) A grant agreement must contain a provision
providing that if the recipient does not meet job creation
performance targets as of the dates specified in the agreement,
the recipient shall repay the grant in accordance with Subsection
(j).
(h-1) At least 14 days before the date the governor
intends to amend a grant agreement, the governor shall notify and
provide a copy of the proposed amendment to the speaker of the
house of representatives, the lieutenant governor, and the
presiding officers of the standing committees of both houses of
the legislature with primary jurisdiction over economic
development.
(j) Repayment of a grant under Subsection (f)(1)(A) shall
[may] be prorated to reflect a partial attainment of job creation
performance targets, and may be prorated for a partial attainment
of other performance targets.
SECTION 57.02. Subsections (a) and (b), Section 490.005,
Government Code, are amended to read as follows:
(a) Not later than January 31 [1] of each year, the
governor shall submit to the lieutenant governor, the speaker of
the house of representatives, and the standing committee of each
house of the legislature with primary jurisdiction over economic
development matters and post on the office of the governor's
Internet website a report that includes the following
information regarding awards made under the fund during each [for
the] preceding [three] state fiscal year [years]:
(1) the total number and amount of awards made;
(2) the number and amount of awards made under
Subchapters D, E, and F;
(3) the aggregate total of private sector
investment, federal government funding, and contributions from
other sources obtained in connection with awards made under each
of the subchapters listed in Subdivision (2);
(4) the name of each award recipient and the amount
of the award made to the recipient; and
(5) a brief description of the equity position that
the governor, on behalf of the state, may take in companies
receiving awards and the names of the companies in which the
state has taken an equity position.
(b) The annual report must also contain:
(1) the total number of jobs actually created by
each project receiving funding under this chapter;
(2) an analysis of the number of jobs actually
created by each project receiving funding under this chapter; and
(3) a brief description regarding:
(A) the methodology used to determine the
information provided under Subdivisions (1) and (2), which may be
developed in consultation with the comptroller's office;
(B) [(1)] the intended outcomes of projects
funded under Subchapter D during each [the] preceding [two] state
fiscal year [years]; and
(C) [(2)] the actual outcomes of all projects
funded under Subchapter D during each preceding state fiscal year
[the fund's existence], including any financial impact on the
state resulting from a liquidity event involving a company whose
project was funded under that subchapter.
SECTION 57.03. Subchapter A, Chapter 490, Government
Code, is amended by adding Section 490.006 to read as follows:
Sec. 490.006. VALUATION OF INVESTMENTS; INCLUSION IN
ANNUAL REPORT. To the maximum extent practicable, the office of
the governor shall annually perform a valuation of the equity
positions taken by the governor, on behalf of the state, in
companies receiving awards under the fund and of other
investments made by the governor, on behalf of the state, in
connection with an award under the fund. The valuation must:
(1) be based on a methodology that:
(A) may be developed in consultation with the
comptroller's office; and
(B) is consistent with generally accepted
accounting principles; and
(2) be included with the annual report required
under Section 490.005.
SECTION 57.04. The heading to Section 490.052,
Government Code, is amended to read as follows:
Sec. 490.052. APPOINTMENT TO COMMITTEE [BY GOVERNOR];
NOMINATIONS.
SECTION 57.05. Section 490.052, Government Code, is
amended by amending Subsection (a) and adding Subsections (a-1)
and (a-2) to read as follows:
(a) The governor shall appoint to the committee 13
individuals nominated as provided by Subsection (b).
(a-1) The lieutenant governor shall appoint two
individuals to the committee.
(a-2) The speaker of the house of representatives shall
appoint two individuals to the committee.
SECTION 57.06. Subchapter B, Chapter 490, Government
Code, is amended by adding Section 490.0521 to read as follows:
Sec. 490.0521. FINANCIAL STATEMENT REQUIRED. Each
member of the committee shall file with the office of the
governor a verified financial statement complying with Sections
572.022 through 572.0252 as is required of a state officer by
Section 572.021.
SECTION 57.07. Section 490.054, Government Code, is
amended to read as follows:
Sec. 490.054. TERMS. (a) Members of the committee
appointed by the governor serve staggered two-year terms,
subject to the pleasure of the governor.
(b) Members of the committee appointed by the lieutenant
governor or the speaker of the house of representatives serve
two-year terms.
SECTION 57.08. Section 490.056, Government Code, is
amended by adding Subsections (c), (d), and (e) to read as
follows:
(c) Each entity recommended by the committee for an award
of money from the fund as provided by this chapter shall obtain
and provide the following information to the office of the
governor:
(1) a federal criminal history background check for
each principal of the entity;
(2) a state criminal history background check for
each principal of the entity;
(3) a credit check for each principal of the entity;
(4) a copy of a government-issued form of photo
identification for each principal of the entity; and
(5) information regarding whether the entity or a
principal of the entity has ever been subject to a sanction
imposed by the Securities and Exchange Commission for a violation
of applicable federal law.
(d) For purposes of Subsection (c), "principal" means:
(1) an officer of an entity; or
(2) a person who has at least a 10 percent ownership
interest in an entity.
(e) With each proposal to award funding submitted by the
governor to the lieutenant governor and speaker of the house of
representatives for purposes of obtaining prior approval, the
governor shall provide each officer with a copy of the
information provided by the appropriate entity under Subsection
(c).
SECTION 57.09. Section 490.057, Government Code, is
amended to read as follows:
Sec. 490.057. CONFIDENTIALITY. (a) Except as provided
by Subsection (b), information [Information] collected by the
governor's office, the committee, or the committee's advisory
panels concerning the identity, background, finance, marketing
plans, trade secrets, or other commercially or academically
sensitive information of an individual or entity being
considered for, receiving, or having received an award from the
fund is confidential unless the individual or entity consents to
disclosure of the information.
(b) The following information collected by the governor's
office, the committee, or the committee's advisory panels under
this chapter is public information and may be disclosed under
Chapter 552:
(1) the name and address of an individual or entity
receiving or having received an award from the fund;
(2) the amount of funding received by an award
recipient;
(3) a brief description of the project that is
funded under this chapter;
(4) if applicable, a brief description of the equity
position that the governor, on behalf of the state, has taken in
an entity that has received an award from the fund; and
(5) any other information designated by the
committee with the consent of:
(A) the individual or entity receiving or
having received an award from the fund, as applicable;
(B) the governor;
(C) the lieutenant governor; and
(D) the speaker of the house of
representatives.
SECTION 57.10. Section 490.101, Government Code, is
amended by amending Subsection (f) and adding Subsection (f-1) to
read as follows:
(f) The administration of the fund is considered to be a
trusteed program within the office of the governor. The
governor may negotiate on behalf of the state regarding awards
from the fund. The governor may award money appropriated from
the fund only with the [express written] prior approval of the
lieutenant governor and speaker of the house of representatives.
(f-1) For purposes of Subsection (f), an award of money
appropriated from the fund is considered disapproved by the
lieutenant governor or speaker of the house of representatives if
that officer does not approve the proposal to award funding
before the 91st day after the date of receipt of the proposal from
the governor. The lieutenant governor or the speaker of the
house of representatives may extend the review deadline
applicable to that officer for an additional 14 days by
submitting a written notice to that effect to the governor before
the expiration of the initial review period.
SECTION 57.11. Subsection (a), Section 490.151,
Government Code, is amended to read as follows:
(a) Amounts allocated from the fund for use as provided
by this subchapter shall be used only to provide direct funding
to [reserved for incentives for] private or nonprofit entities
for incentives to collaborate with public or private
institutions of higher education in this state on emerging
technology projects intended to accelerate the commercialization
of intellectual property derived from the institutions of higher
education [with a demonstrable economic benefit to this state].
SECTION 57.12. Subchapter D, Chapter 490, Government
Code, is amended by adding Section 490.1521 to read as follows:
Sec. 490.1521. MINUTES OF CERTAIN MEETINGS. (a) Each
regional center of innovation and commercialization established
under Section 490.152, including the Texas Life Science Center
for Innovation and Commercialization, shall keep minutes of each
meeting at which applications for funding under this subchapter
are evaluated. The minutes must:
(1) include the name of each applicant recommended
by the regional center of innovation and commercialization to the
committee for funding; and
(2) indicate the vote of each member of the
governing body of the regional center of innovation and
commercialization, including any recusal by a member and the
member's reason for recusal, with regard to each application
reviewed.
(b) Each regional center of innovation and
commercialization shall retain a copy of the minutes of each
meeting to which this section applies for at least three years.
SECTION 57.13. Section 203.021, Labor Code, is amended
by adding Subsection (e) to read as follows:
(e) Money in the compensation fund may not be transferred
to the:
(1) Texas Enterprise Fund created under Section
481.078, Government Code; or
(2) Texas emerging technology fund established
under Section 490.101, Government Code.
SECTION 57.14. Section 204.123, Labor Code, is amended
to read as follows:
Sec. 204.123. TRANSFER TO [TEXAS ENTERPRISE FUND,]
SKILLS DEVELOPMENT FUND, TRAINING STABILIZATION FUND, AND
COMPENSATION FUND. (a) If, on September 1 of a year, the
commission determines that the amount in the compensation fund
will exceed 100 percent of its floor as computed under Section
204.061 on the next October 1 computation date, the commission
shall transfer from the holding fund created under Section
204.122:
(1) [from the first $160 million deposited in the
holding fund in any state fiscal biennium:
[(A) during the state fiscal biennium ending
August 31, 2007:
[(i) 67 percent to the Texas Enterprise
Fund created under Section 481.078, Government Code, except that
the amount transferred under this paragraph may not exceed the
amount appropriated by the legislature to the Texas Enterprise
Fund in that biennium; and
[(ii) 33 percent to the skills
development fund created under Section 303.003, except that the
amount transferred under this paragraph may not exceed the amount
appropriated by the legislature to the skills development
program strategies and activities in that biennium; and
[(B)] during any state fiscal biennium
beginning on or after September 1, 2007, 100 [:
[(i) 75 percent to the Texas Enterprise
Fund created under Section 481.078, Government Code, except that
the amount transferred under this paragraph may not exceed the
amount appropriated by the legislature to the Texas Enterprise
Fund in that biennium; and
[(ii) 25] percent to the skills
development fund created under Section 303.003, except that the
amount transferred under this subdivision [paragraph] may not
exceed the amount appropriated by the legislature to the skills
development program strategies and activities in that biennium;
and
(2) any remaining amount in the holding fund after
the distribution under Subdivision (1) to the training
stabilization fund created under Section 302.101.
(b) If, on September 1 of a year, the commission
determines that the amount in the compensation fund will be at or
below 100 percent of its floor as computed under Section 204.061
on the next October 1 computation date, the commission shall
transfer to the compensation fund as much of the amount in the
holding fund as is necessary to raise the amount in the
compensation fund to 100 percent of its floor, up to and
including the entire amount in the holding fund. The commission
shall transfer any remaining balance in the holding fund to the
[Texas Enterprise Fund, the] skills development fund[,] and the
training stabilization fund in the manner [in the percentages]
prescribed by Subsection (a).
SECTION 57.15. Subsections (b) and (c), Section 302.101,
Labor Code, are amended to read as follows:
(b) Money in the training stabilization fund may be used
in a year in which the amounts in the employment and training
investment holding fund are insufficient to meet the legislative
appropriation for that fiscal year for [either the Texas
Enterprise Fund or] the skills development program strategies
and activities.
(c) Money in the training stabilization fund shall be
transferred to the [Texas Enterprise Fund and the] skills
development fund under Subsection (b) not later than September
30. [The transfer under Subsection (b) shall consist of
transferring 67 percent of the money in the training
stabilization fund to the Texas Enterprise Fund and 33 percent of
the money in the training stabilization fund to the skills
development fund.] The amount transferred from the training
stabilization fund may not exceed the amounts appropriated to the
[Texas Enterprise Fund and] skills development program
strategies and activities in the fiscal year in which the
transfer is made.
SECTION 57.16. Sections 481.078(e) and 490.101(f),
Government Code, as amended by this article, and Section
490.101(f-1), Government Code, as added by this article, apply
only to a proposal for an award from the Texas Enterprise Fund or
Texas emerging technology fund submitted by the governor to the
lieutenant governor or speaker of the house of representatives
for prior approval on or after the effective date of this
article. A proposal submitted by the governor for prior approval
before the effective date of this article is governed by the law
in effect on the date the proposal was submitted for that
approval, and the former law is continued in effect for that
purpose.
SECTION 57.17. Section 481.078(j), Government Code, as
amended by this article, and Sections 481.078(f-1) and (f-2),
Government Code, as added by this article, apply only to a grant
agreement that is entered into on or after the effective date of
this article. A grant agreement that is entered into before the
effective date of this article is governed by the law in effect on
the date the agreement was entered into, and the former law is
continued in effect for that purpose.
SECTION 57.18. (a) The terms of the members of the Texas
Emerging Technology Advisory Committee serving immediately
before the effective date of this article expire September 1,
2011.
(b) As soon as practicable after this article takes
effect, the governor, lieutenant governor, and speaker of the
house of representatives shall appoint members to the Texas
Emerging Technology Advisory Committee established under
Subchapter B, Chapter 490, Government Code, in a manner that
complies with that subchapter, as amended by this article.
(c) At the first meeting of members of the Texas Emerging
Technology Advisory Committee established under Subchapter B,
Chapter 490, Government Code, as amended by this article,
occurring on or after September 1, 2011, the members appointed by
the governor shall draw lots to determine which six members will
serve a term expiring September 1, 2012, and which seven members
will serve a term expiring September 1, 2013.
Explanation: This change is necessary to reform the
functions and administration of the Texas Enterprise Fund and the
Texas Emerging Technology Fund.
(3) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding Section 45.02 to Article 45 of the bill
amending Chapter 322, Government Code, to read as follows:
SECTION 45.02. Chapter 322, Government Code, is amended
by adding Section 322.0081 to read as follows:
Sec. 322.0081. BUDGET DOCUMENTS ONLINE. (a) The board
shall post on the board's Internet website documents prepared by
the board that are provided to a committee, subcommittee, or
conference committee of either house of the legislature in
connection with an appropriations bill.
(b) The board shall post a document to which this section
applies as soon as practicable after the document is provided to
a committee, subcommittee, or conference committee.
(c) The document must be downloadable and provide data in
a format that allows the public to search, extract, organize, and
analyze the information in the document.
(d) The requirement under Subsection (a) does not
supersede any exceptions provided under Chapter 552.
(e) The board shall promulgate rules to implement the
provisions of this section.
Explanation: This change is necessary to provide for
certain budget documents to be made available on the Internet
website of the Legislative Budget Board.
(4) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding Section 56.02 to Article 56 of the bill to
read as follows:
SECTION 56.02. Subsection (c), Section 171.0002, Tax
Code, is amended to read as follows:
(c) "Taxable entity" does not include an entity that is:
(1) a grantor trust as defined by Sections 671 and
7701(a)(30)(E), Internal Revenue Code, all of the grantors and
beneficiaries of which are natural persons or charitable
entities as described in Section 501(c)(3), Internal Revenue
Code, excluding a trust taxable as a business entity pursuant to
Treasury Regulation Section 301.7701-4(b);
(2) an estate of a natural person as defined by
Section 7701(a)(30)(D), Internal Revenue Code, excluding an
estate taxable as a business entity pursuant to Treasury
Regulation Section 301.7701-4(b);
(3) an escrow;
(4) a real estate investment trust (REIT) as defined
by Section 856, Internal Revenue Code, and its "qualified REIT
subsidiary" entities as defined by Section 856(i)(2), Internal
Revenue Code, provided that:
(A) a REIT with any amount of its assets in
direct holdings of real estate, other than real estate it
occupies for business purposes, as opposed to holding interests
in limited partnerships or other entities that directly hold the
real estate, is a taxable entity; and
(B) a limited partnership or other entity that
directly holds the real estate as described in Paragraph (A) is
not exempt under this subdivision, without regard to whether a
REIT holds an interest in it;
(5) a real estate mortgage investment conduit
(REMIC), as defined by Section 860D, Internal Revenue Code;
(6) a nonprofit self-insurance trust created under
Chapter 2212, Insurance Code, or a predecessor statute;
(7) a trust qualified under Section 401(a),
Internal Revenue Code; [or]
(8) a trust or other entity that is exempt under
Section 501(c)(9), Internal Revenue Code; or
(9) an unincorporated entity organized as a
political committee under the Election Code or the provisions of
the Federal Election Campaign Act of 1971 (2 U.S.C. Section 431
et seq.).
Explanation: This change is necessary to ensure that
certain unincorporated political committees are not considered
"taxable entities" for purposes of the franchise tax.
(5) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 61 to read as follows:
ARTICLE 61. CERTAIN CONTRIBUTION RATE COMPUTATIONS
SECTION 61.01. Section 815.402, Government Code, is
amended by adding Subsections (a-1) and (h-1) to read as follows:
(a-1) Notwithstanding Subsection (a)(1), if the state
contribution to the retirement system is computed using a
percentage less than 6.5 percent for the state fiscal year
beginning September 1, 2011, the member's contribution is not
required to be computed using a percentage equal to the
percentage used to compute the state contribution for that
biennium. This subsection expires September 1, 2012.
(h-1) Notwithstanding Subsection (h), if the state
contribution to the law enforcement and custodial officer
supplemental retirement fund is computed using a percentage less
than 0.5 percent for the state fiscal year beginning September 1,
2011, the member's contribution is not required to be computed
using a percentage equal to the percentage used to compute the
state contribution for that biennium. This subsection expires
September 1, 2012.
Explanation: This change is necessary to allow, for one
year, for a difference between the percentage used for the
computations of the state retirement system contributions and
that used for members' retirement system contributions for
certain system members.
(5) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 62 to read as follows:
ARTICLE 62. QUINQUENNIAL REPORTING OF CERTAIN INFORMATION
FOR UNCLAIMED PROPERTY
SECTION 62.01. Subsection (a), Section 411.0111,
Government Code, is amended to read as follows:
(a) Not later than June 1 of every fifth [each] year, the
department shall provide to the comptroller, for the purpose of
assisting the comptroller in the identification of persons
entitled to unclaimed property reported to the comptroller, the
name, address, social security number, date of birth, and
driver's license or state identification number of each person
about whom the department has such information in its records.
SECTION 62.02. Subsection (a), Section 811.010,
Government Code, as added by Chapter 232 (S.B. 1589), Acts of the
81st Legislature, Regular Session, 2009, is amended to read as
follows:
(a) Not later than June 1 of every fifth [each] year, the
retirement system shall provide to the comptroller, for the
purpose of assisting the comptroller in the identification of
persons entitled to unclaimed property reported to the
comptroller, the name, address, social security number, and date
of birth of each member, retiree, and beneficiary from the
retirement system's records.
SECTION 62.03. Subsection (a), Section 821.010,
Government Code, is amended to read as follows:
(a) Not later than June 1 of every fifth [each] year, the
retirement system shall provide to the comptroller, for the
purpose of assisting the comptroller in the identification of
persons entitled to unclaimed property reported to the
comptroller, the name, address, social security number, and date
of birth of each member, retiree, and beneficiary from the
retirement system's records.
SECTION 62.04. Subsection (a), Section 301.086, Labor
Code, is amended to read as follows:
(a) Not later than June 1 of every fifth [each] year, the
commission shall provide to the comptroller, for the purpose of
assisting the comptroller in the identification of persons
entitled to unclaimed property reported to the comptroller, the
name, address, social security number, and date of birth of each
person about whom the commission has such information in its
records.
SECTION 62.05. The Department of Public Safety, the
Employees Retirement System of Texas, the Teacher Retirement
System of Texas, and the Texas Workforce Commission shall provide
information to the comptroller as required by Sections
411.0111(a), 811.010(a), and 821.010(a), Government Code, and
Section 301.086(a), Labor Code, as amended by this article,
beginning in 2016.
Explanation: This change is necessary to provide for
certain reports, filed for the purpose of assisting the
comptroller of public accounts in the identification of persons
entitled to unclaimed property, to be filed every fifth year
instead of annually.
(6) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 63 to read as follows:
ARTICLE 63. AD VALOREM TAXATION OF CERTAIN STORED PROPERTY
SECTION 63.01. Subsection (a), Section 11.253, Tax Code,
is amended by amending Subdivision (2) and adding Subdivisions
(5) and (6) to read as follows:
(2) "Goods-in-transit" means tangible personal
property that:
(A) is acquired in or imported into this state
to be forwarded to another location in this state or outside this
state;
(B) is stored under a contract of bailment by a
public warehouse operator [detained] at one or more public
warehouse facilities [a location] in this state that are not in
any way owned or controlled by [in which] the owner of the
personal property [does not have a direct or indirect ownership
interest] for the account of [assembling, storing,
manufacturing, processing, or fabricating purposes by] the
person who acquired or imported the property;
(C) is transported to another location in this
state or outside this state not later than 175 days after the date
the person acquired the property in or imported the property into
this state; and
(D) does not include oil, natural gas,
petroleum products, aircraft, dealer's motor vehicle inventory,
dealer's vessel and outboard motor inventory, dealer's heavy
equipment inventory, or retail manufactured housing inventory.
(5) "Bailee" and "warehouse" have the meanings
assigned by Section 7.102, Business & Commerce Code.
(6) "Public warehouse operator" means a person
that:
(A) is both a bailee and a warehouse; and
(B) stores under a contract of bailment, at
one or more public warehouse facilities, tangible personal
property that is owned by other persons solely for the account of
those persons and not for the operator's account.
SECTION 63.02. Section 11.253, Tax Code, is amended by
amending Subsections (e) and (h) and adding Subsections (j-1) and
(j-2) to read as follows:
(e) In determining the market value of goods-in-transit
that in the preceding year were [assembled,] stored[,
manufactured, processed, or fabricated] in this state, the chief
appraiser shall exclude the cost of equipment, machinery, or
materials that entered into and became component parts of the
goods-in-transit but were not themselves goods-in-transit or
that were not transported to another location in this state or
outside this state before the expiration of 175 days after the
date they were brought into this state by the property owner or
acquired by the property owner in this state. For component
parts held in bulk, the chief appraiser may use the average
length of time a component part was held by the owner of the
component parts during the preceding year at a location in this
state that was not owned by or under the control of the owner of
the component parts in determining whether the component parts
were transported to another location in this state or outside
this state before the expiration of 175 days.
(h) The chief appraiser by written notice delivered to a
property owner who claims an exemption under this section may
require the property owner to provide copies of property records
so the chief appraiser can determine the amount and value of
goods-in-transit and that the location in this state where the
goods-in-transit were detained for storage [assembling, storing,
manufacturing, processing, or fabricating purposes] was not
owned by or under the control of the owner of the
goods-in-transit. If the property owner fails to deliver the
information requested in the notice before the 31st day after the
date the notice is delivered to the property owner, the property
owner forfeits the right to claim or receive the exemption for
that year.
(j-1) Notwithstanding Subsection (j) or official action
that was taken under that subsection before September 1, 2011, to
tax goods-in-transit exempt under Subsection (b) and not exempt
under other law, a taxing unit may not tax such goods-in-transit
in a tax year that begins on or after January 1, 2012, unless the
governing body of the taxing unit takes action on or after
September 1, 2011, in the manner required for official action by
the governing body, to provide for the taxation of the
goods-in-transit. The official action to tax the
goods-in-transit must be taken before January 1 of the first tax
year in which the governing body proposes to tax
goods-in-transit. Before acting to tax the exempt property, the
governing body of the taxing unit must conduct a public hearing
as required by Section 1-n(d), Article VIII, Texas Constitution.
If the governing body of a taxing unit provides for the taxation
of the goods-in-transit as provided by this subsection, the
exemption prescribed by Subsection (b) does not apply to that
unit. The goods-in-transit remain subject to taxation by the
taxing unit until the governing body of the taxing unit, in the
manner required for official action, rescinds or repeals its
previous action to tax goods-in-transit or otherwise determines
that the exemption prescribed by Subsection (b) will apply to
that taxing unit.
(j-2) Notwithstanding Subsection (j-1), if under
Subsection (j) the governing body of a taxing unit, before
September 1, 2011, took action to provide for the taxation of
goods-in-transit and pledged the taxes imposed on the
goods-in-transit for the payment of a debt of the taxing unit,
the tax officials of the taxing unit may continue to impose the
taxes against the goods-in-transit until the debt is discharged,
if cessation of the imposition would impair the obligation of the
contract by which the debt was created.
SECTION 63.03. Subdivision (2), Subsection (a), Section
11.253, Tax Code, as amended by this article, applies only to an
ad valorem tax year that begins on or after January 1, 2012.
SECTION 63.04. (a) Except as provided by Subsection (b)
of this section, this article takes effect January 1, 2012.
(b) Section 63.02 of this article takes effect September
1, 2011.
Explanation: This change is necessary to clarify the law
regarding the exemption from ad valorem taxation of certain
property stored temporarily at a location in this state.
(7) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 64 to read as follows:
ARTICLE 64. FISCAL MATTERS CONCERNING ADVANCED PLACEMENT
SECTION 64.01. Subsection (h), Section 28.053, Education
Code, is amended to read as follows:
(h) The commissioner may enter into agreements with the
college board and the International Baccalaureate Organization
to pay for all examinations taken by eligible public school
students. An eligible student is a student [one] who:
(1) takes a college advanced placement or
international baccalaureate course at a public school or who is
recommended by the student's principal or teacher to take the
test; and
(2) demonstrates financial need as determined in
accordance with guidelines adopted by the board that are
consistent with the definition of financial need adopted by the
college board or the International Baccalaureate Organization.
Explanation: This change is necessary to provide that
only students who demonstrate financial need are eligible
students for the purpose of payments for certain examinations
related to an advanced placement course or international
baccalaureate course.
(8) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 65 to read as follows:
ARTICLE 65. FISCAL MATTERS CONCERNING TUITION EXEMPTIONS
SECTION 65.01. Subsection (c), Section 54.214, Education
Code, is amended to read as follows:
(c) To be eligible for an exemption under this section, a
person must:
(1) be a resident of this state;
(2) be a school employee serving in any capacity;
(3) for the initial term or semester for which the
person receives an exemption under this section, have worked as
an educational aide for at least one school year during the five
years preceding that term or semester;
(4) establish financial need as determined by
coordinating board rule;
(5) be enrolled at the institution of higher
education granting the exemption in courses required for teacher
certification in one or more subject areas determined by the
Texas Education Agency to be experiencing a critical shortage of
teachers at the public schools in this state [at the institution
of higher education granting the exemption];
(6) maintain an acceptable grade point average as
determined by coordinating board rule; and
(7) comply with any other requirements adopted by
the coordinating board under this section.
SECTION 65.02. The change in law made by this article
applies beginning with tuition and fees charged for the 2011 fall
semester. Tuition and fees charged for a term or semester before
the 2011 fall semester are covered by the law in effect during the
term or semester for which the tuition and fees are charged, and
the former law is continued in effect for that purpose.
Explanation: This change is necessary to provide for
targeting tuition exemptions to course work in subject areas for
which there is a shortage of teachers.
(9) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 66 to read as follows:
ARTICLE 66. FISCAL MATTERS CONCERNING DUAL HIGH SCHOOL
AND JUNIOR COLLEGE CREDIT
SECTION 66.01. Subsection (c), Section 130.008,
Education Code, is amended to read as follows:
(c) The contact hours attributable to the enrollment of a
high school student in a course offered for joint high school and
junior college credit under this section, excluding a course for
which the student attending high school may receive course credit
toward the physical education curriculum requirement under
Section 28.002(a)(2)(C), shall be included in the contact hours
used to determine the junior college's proportionate share of the
state money appropriated and distributed to public junior
colleges under Sections 130.003 and 130.0031, even if the junior
college waives all or part of the tuition or fees for the student
under Subsection (b).
SECTION 66.02. This article applies beginning with
funding for the 2011 fall semester.
Explanation: This change is necessary to prevent junior
colleges from receiving state funding for high school students
enrolled for dual credit in physical education courses.
(10) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 67 to read as follows:
ARTICLE 67. CLASSIFICATION OF ENTITIES AS ENGAGED IN RETAIL
TRADE FOR PURPOSES OF THE FRANCHISE TAX
SECTION 67.01. Subdivision (12), Section 171.0001, Tax
Code, is amended to read as follows:
(12) "Retail trade" means:
(A) the activities described in Division G of
the 1987 Standard Industrial Classification Manual published by
the federal Office of Management and Budget; and
(B) apparel rental activities classified as
Industry 5999 or 7299 of the 1987 Standard Industrial
Classification Manual published by the federal Office of
Management and Budget.
SECTION 67.02. This article applies only to a report
originally due on or after the effective date of this Act.
SECTION 67.03. This article takes effect January 1,
2012.
Explanation: This change is necessary to clarify the
treatment of clothing rental businesses for purposes of the
franchise tax.
(11) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 68 to read as follows:
ARTICLE 68. RETENTION OF CERTAIN FOUNDATION SCHOOL
FUND PAYMENTS
SECTION 68.01. Subchapter E, Chapter 42, Education Code,
is amended by adding Section 42.2511 to read as follows:
Sec. 42.2511. AUTHORIZATION FOR CERTAIN DISTRICTS TO
RETAIN ADDITIONAL STATE AID. (a) This section applies only to a
school district that was provided with state aid under former
Section 42.2516 for the 2009-2010 or 2010-2011 school year based
on the amount of aid to which the district would have been
entitled under that section if Section 42.2516(g), as it existed
on January 1, 2009, applied to determination of the amount to
which the district was entitled for that school year.
(b) Notwithstanding any other law, a district to which
this section applies may retain the state aid provided to the
district as described by Subsection (a).
(c) This section expires September 1, 2013.
SECTION 68.02. It is the intent of the legislature that
the authorization provided by Section 42.2511, Education Code,
as added by this article, to retain state aid described by that
section is not affected by the expiration of that provision on
September 1, 2013.
Explanation: This change is necessary to allow school
districts that adopted a tax rate lower than the applicable
compressed tax rate to retain additional state aid for tax
reduction that was received in the 2009-2010 or 2010-2011 school
year.
(12) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 69 to read as follows:
ARTICLE 69. THE STATE COMPRESSION PERCENTAGE
SECTION 69.01. Section 42.2516, Education Code, is
amended by adding Subsection (b-2) to read as follows:
(b-2) If a school district adopts a maintenance and
operations tax rate that is below the rate equal to the product of
the state compression percentage multiplied by the maintenance
and operations tax rate adopted by the district for the 2005 tax
year, the commissioner shall reduce the district's entitlement
under this section in proportion to the amount by which the
adopted rate is less than the rate equal to the product of the
state compression percentage multiplied by the rate adopted by
the district for the 2005 tax year. The reduction required by
this subsection applies beginning with the maintenance and
operations tax rate adopted for the 2009 tax year.
Explanation: This change is necessary to provide for a
reduced amount of additional state aid for tax reduction to a
school district that adopts a tax rate lower than the applicable
compressed tax rate.
(13) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 70 to read as follows:
ARTICLE 70. TEXAS GUARANTEED STUDENT LOAN CORPORATION;
BOARD OF DIRECTORS
SECTION 70.01. Subsections (a) and (b), Section 57.13,
Education Code, are amended to read as follows:
(a) The corporation is governed by a board of nine [11]
directors in accordance with this section.
(b) The governor, with the advice and consent of the
senate, shall appoint the [10] members of [to] the board as
follows:
(1) four [five] members who must have knowledge of
or experience in finance, including management of funds or
business operations;
(2) one member who must be a student enrolled at a
postsecondary educational institution for the number of credit
hours required by the institution to be classified as a full-time
student of the institution; and
(3) four members who must be members the faculty or
administration of a [an eligible] postsecondary educational
institution that is an eligible institution for purposes of the
Higher Education Act of 1965, as amended[, as defined by Section
57.46].
SECTION 70.02. Section 57.17, Education Code, is amended
to read as follows:
Sec. 57.17. OFFICERS. The governor shall designate the
chairman from among the board's membership. The board shall
elect from among its members a [chairman,] vice-chairman[,] and
other officers that the board considers necessary. The chairman
and vice-chairman serve for a term of one year and may be
redesignated or reelected, as applicable.
SECTION 70.03. Subsection (d), Section 57.13, Education
Code, is repealed.
Explanation: This change is necessary to reform the
governance of the Texas Guaranteed Student Loan Corporation.
(14) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 71 to read as follows:
ARTICLE 71. DRIVER'S LICENSES AND PERSONAL IDENTIFICATION
CERTIFICATES
SECTION 71.01. Subchapter A, Chapter 521, Transportation
Code, is amended by adding Section 521.007 to read as follows:
Sec. 521.007. SECURITY, VALIDITY, AND EFFICIENCY STUDY.
(a) Notwithstanding any other law, the commission shall study
procedures and requirements necessary or advisable to ensure the
security, validity, and efficiency of driver's licenses and
personal identification certificates issued under this chapter.
The study must include an analysis of potential cost savings,
revenue issues, and other fiscal matters related to the issuance
of the license and certificates. The commission shall adopt
rules to implement any procedures or requirements the commission
finds are necessary or advisable.
(b) Notwithstanding any other law, the commission by rule
may specify the term of a driver's license or personal
identification certificate issued under this chapter.
SECTION 71.02. The legislature declares that the
Department of Public Safety had the statutory authority to adopt
the rules regarding driver's licenses and personal
identification certificates that are in effect on the effective
date of this article and that the rules are valid.
SECTION 71.03. This article takes effect immediately if
this Act 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 this article to have immediate effect, this article takes
effect September 1, 2011.
Explanation: This change is necessary to identify
procedures and requirements to ensure the security, validity,
and efficiency of driver's licenses and personal identification
certificates, to identify the potential cost savings, revenue
issues, and other fiscal matters related to the issuance of
license and certificates, to provide for authority for rules to
specify the terms of licenses and certificates, and to validate
certain rules previously adopted regarding driver's licenses and
personal identification certificates.
(15) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 72 to read as follows:
ARTICLE 72. FISCAL MATTERS CONCERNING LEASES OF PUBLIC LAND FOR
MINERAL DEVELOPMENT
SECTION 72.01. Subsections (a) and (c), Section 85.66,
Education Code, are amended to read as follows:
(a) If oil or other minerals are developed on any of the
lands leased by the board, the royalty or money as stipulated in
the sale shall be paid to the general land office at Austin on or
before the last day of each month for the preceding month during
the life of the rights purchased, and shall be set aside [in the
state treasury] as specified in Section 85.70 [of this code].
The royalty or money paid to the general land office shall be
accompanied by the sworn statement of the owner, manager, or
other authorized agent showing the gross amount of oil, gas,
sulphur, mineral ore, and other minerals produced and saved since
the last report, the amount of oil, gas, sulphur, mineral ore,
and other minerals produced and sold off the premises, and the
market value of the oil, gas, sulphur, mineral ore, and other
minerals, together with a copy of all daily gauges, or vats,
tanks, gas meter readings, pipeline receipts, gas line receipts
and other checks and memoranda of the amounts produced and put
into pipelines, tanks, vats, or pool and gas lines, gas storage,
other places of storage, and other means of transportation.
(c) The commissioner of the general land office shall
tender to the board on or before the 10th day of each month a
report of all receipts that are collected from the lease or sale
of oil, gas, sulphur, mineral ore, and other minerals and that
are deposited [turned into the state treasury,] as provided by
Section 85.70 during [of this code, of] the preceding month.
SECTION 72.02. Section 85.69, Education Code, is amended
to read as follows:
Sec. 85.69. PAYMENTS; DISPOSITION. Payments under this
subchapter shall be made to the commissioner of the general land
office at Austin, who shall transmit to the board [comptroller]
all royalties, lease fees, rentals for delay in drilling or
mining, and all other payments, including all filing assignments
and relinquishment fees, to be deposited [in the state treasury]
as provided by Section 85.70 [of this code].
SECTION 72.03. Section 85.70, Education Code, is amended
to read as follows:
Sec. 85.70. CERTAIN MINERAL LEASES; DISPOSITION OF
MONEY; SPECIAL FUNDS; INVESTMENT. (a) Except as provided by
Subsection (c) [of this section], all money received under and by
virtue of this subchapter shall be deposited in [the state
treasury to the credit of] a special fund managed by the board to
be known as The Texas A&M University System Special Mineral
Investment Fund. Money in the fund is considered to be
institutional funds, as defined by Section 51.009, of the system
and its component institutions. The [With the approval of the
comptroller, the board of regents of The Texas A&M University
System may appoint one or more commercial banks, depository trust
companies, or other entities to serve as custodian or custodians
of the Special Mineral Investment Fund's securities with
authority to hold the money realized from those securities
pending completion of an investment transaction if the money held
is reinvested within one business day of receipt in investments
determined by the board of regents. Money not reinvested within
one business day of receipt shall be deposited in the state
treasury not later than the fifth day after the date of receipt.
In the judgment of the board, this] special fund may be invested
so as to produce [an] income which may be expended under the
direction of the board for the general use of any component of The
Texas A&M University System, including erecting permanent
improvements and in payment of expenses incurred in connection
with the administration of this subchapter. The unexpended
income likewise may be invested as [herein] provided by this
section.
(b) The income from the investment of the special mineral
investment fund created by [under] Subsection (a) [of this
section] shall be deposited in [to the credit of] a fund managed
by the board to be known as The Texas A&M University System
Special Mineral Income Fund, and is considered to be
institutional funds, as defined by Section 51.009, of the system
and its component institutions [shall be appropriated by the
legislature exclusively for the university system for the
purposes herein provided].
(c) The board shall lease for oil, gas, sulphur, or other
mineral development, as prescribed by this subchapter, all or
part of the land under the exclusive control of the board owned by
the State of Texas and acquired for the use of Texas A&M
University--Kingsville and its divisions. Any money received by
the board concerning such land under this subchapter shall be
deposited in [the state treasury to the credit of] a special fund
managed by the board to be known as the Texas A&M
University--Kingsville special mineral fund. Money in the fund
is considered to be institutional funds, as defined by Section
51.009, of the university and is[,] to be used exclusively for
the university [Texas A&M University--Kingsville] and its
branches and divisions. [Money may not be expended from this
fund except as authorized by the general appropriations act.]
(d) All deposits in and investments of the fund under
this section shall be made in accordance with Section 51.0031.
(e) Section 34.017, Natural Resources Code, does not
apply to funds created by this section.
SECTION 72.04. Subsection (b), Section 95.36, Education
Code, is amended to read as follows:
(b) Except as provided in Subsection (c) of this section,
any money received by virtue of this section and the income from
the investment of such money shall be deposited in [the State
Treasury to the credit of] a special fund managed by the board to
be known as the Texas State University System special mineral
fund. Money in the fund is considered to be institutional funds,
as defined by Section 51.009, of the system and its component
institutions and is[,] to be used exclusively for those entities.
All deposits in and investments of the fund shall be made in
accordance with Section 51.0031. Section 34.017, Natural
Resources Code, does not apply to the fund [the university system
and the universities in the system. However, no money shall ever
be expended from this fund except as authorized by the General
Appropriations Act].
SECTION 72.05. Subsection (b), Section 109.61, Education
Code, is amended to read as follows:
(b) Any money received by virtue of this section shall be
deposited in [the state treasury to the credit of] a special fund
managed by the board to be known as the Texas Tech University
special mineral fund. Money in the fund is considered to be
institutional funds, as defined by Section 51.009, of the
university and is[,] to be used exclusively for the university
and its branches and divisions. All deposits in and investments
of the fund shall be made in accordance with Section 51.0031.
Section 34.017, Natural Resources Code, does not apply to the
fund. [However, no money shall ever be expended from this fund
except as authorized by the general appropriations act.]
SECTION 72.06. Subsections (a) and (c), Section 109.75,
Education Code, are amended to read as follows:
(a) If oil or other minerals are developed on any of the
lands leased by the board, the royalty as stipulated in the sale
shall be paid to the general land office in Austin on or before
the last day of each month for the preceding month during the life
of the rights purchased. The royalty payments shall be set aside
[in the state treasury] as specified in Section 109.61 [of this
code] and used as provided in that section.
(c) The commissioner of the general land office shall
tender to the board on or before the 10th day of each month a
report of all receipts that are collected from the lease or sale
of oil, gas, sulphur, or other minerals and that are deposited in
[turned into] the special fund as provided by Section 109.61 [in
the state treasury] during the preceding month.
SECTION 72.07. Subsection (b), Section 109.78, Education
Code, is amended to read as follows:
(b) Payment of all royalties, lease fees, rentals for
delay in drilling or mining, filing fees for assignments and
relinquishments, and all other payments shall be made to the
commissioner of the general land office at Austin. The
commissioner shall transmit all payments received to the board
[comptroller] for deposit to the credit of the Texas Tech
University special mineral fund as provided by Section 109.61.
SECTION 72.08. Section 85.72, Education Code, is
repealed.
SECTION 72.09. This article takes effect September 1,
2011.
Explanation: This change is necessary to provide for
certain mineral income for the Texas A&M University System, Texas
Tech University, and the Texas State University System to be
treated similarly to mineral income for other institutions of
higher education.
(16) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 73 to read as follows:
ARTICLE 73. FOUNDATION SCHOOL PROGRAM FINANCING; CERTAIN TAX
INCREMENT FUND REPORTING MATTERS
SECTION 73.01. (a) This section applies only to a school
district that, before May 1, 2011, received from the commissioner
of education a notice of a reduction in state funding for the
2004-2005, 2005-2006, 2006-2007, 2007-2008, and 2008-2009 school
years based on the district's reporting related to deposits of
taxes into a tax increment fund under Chapter 311, Tax Code.
(b) Notwithstanding any other law, including Section
42.302(b)(2), Education Code, the commissioner of education
shall reduce by one-half the amounts of the reduction of
entitlement amounts computed for purposes of adjusting
entitlement amounts to account for taxes deposited into a tax
increment fund for any of the school years described by
Subsection (a) of this section.
(c) This section expires September 1, 2013.
Explanation: This change is necessary to provide for the
proper adjustment of foundation school program entitlement
amounts in cases of reductions resulting from tax increment fund
deposit reporting for certain school years by certain school
districts.
(17) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 74 to the bill to read as
follows:
ARTICLE 74. CRIMINAL BACKGROUND CHECKS FOR CERTAIN
INTERSCHOLASTIC SPORTS OFFICIALS
SECTION 74.01. Subchapter D, Chapter 33, Education Code,
is amended by adding Section 33.085 to read as follows:
Sec. 33.085. CRIMINAL BACKGROUND CHECKS FOR SPORTS
OFFICIALS; COST RECOVERY. (a) In this section, "sports
official" means a person who officiates, judges, or otherwise
enforces contest rules in an official capacity for athletic
competition. The term includes a referee, umpire, linesman, side
judge, and back judge.
(b) The University Interscholastic League by rule may
require a person to have a criminal background check conducted by
the league as a precondition of acting as a sports official for
interscholastic athletic competition.
(c) The University Interscholastic League may refuse to
allow a person to act as a sports official for interscholastic
athletic competition if a criminal background check conducted
under league rules reveals a conviction of:
(1) an offense involving moral turpitude;
(2) an offense involving a form of sexual or
physical abuse of a minor or student or other illegal conduct in
which the victim is a minor or student;
(3) a felony offense involving the possession,
transfer, sale, or distribution of or conspiracy to possess,
transfer, sell, or distribute a controlled substance, as defined
by Chapter 481, Health and Safety Code, or by 21 U.S.C. Section
801 et seq.;
(4) an offense involving the illegal transfer,
appropriation, or use of school district funds or other district
property; or
(5) an offense involving an attempt by fraudulent or
unauthorized means to obtain or alter registration to serve as a
sports official for interscholastic athletic competition.
(d) An interscholastic athletic league by rule may
establish a cost recovery program to offset any costs the league
incurs as a result of the implementation of this section.
Explanation: This change is necessary to provide for
criminal background checks for certain sports officials for
interscholastic athletic competition and for the recovery of
costs associated with the program incurred by an interscholastic
athletic league.
(18) Senate Rule 12.03(4) is suspended to permit the
committee to add text on a matter not included in either version
of the bill by adding proposed Article 75 to the bill to read as
follows:
ARTICLE 75. FISCAL MATTERS RELATING TO PUBLIC SCHOOL FINANCE
SECTION 75.01. Effective September 1, 2011, Section
12.106, Education Code, is amended by amending Subsection (a) and
adding Subsection (a-3) to read as follows:
(a) A charter holder is entitled to receive for the
open-enrollment charter school funding under Chapter 42 equal to
the greater of:
(1) the percentage specified by Section 42.2516(i)
multiplied by the amount of funding per student in weighted
average daily attendance, excluding enrichment funding under
Sections 42.302(a-1)(2) and (3), as they existed on January 1,
2009, that would have been received for the school during the
2009-2010 school year under Chapter 42 as it existed on January
1, 2009, and an additional amount of the percentage specified by
Section 42.2516(i) multiplied by $120 for each student in
weighted average daily attendance; or
(2) the amount of funding per student in weighted
average daily attendance, excluding enrichment funding under
Section 42.302(a), to which the charter holder would be entitled
for the school under Chapter 42 if the school were a school
district without a tier one local share for purposes of Section
42.253 and without any local revenue for purposes of Section
42.2516.
(a-3) In determining funding for an open-enrollment
charter school under Subsection (a), the commissioner shall
apply the regular program adjustment factor provided under
Section 42.101 to calculate the regular program allotment to
which a charter school is entitled.
SECTION 75.02. Effective September 1, 2017, Subsection
(a), Section 12.106, Education Code, is amended to read as
follows:
(a) A charter holder is entitled to receive for the
open-enrollment charter school funding under Chapter 42 equal to
[the greater of:
[(1) the amount of funding per student in weighted
average daily attendance, excluding enrichment funding under
Sections 42.302(a-1)(2) and (3), as they existed on January 1,
2009, that would have been received for the school during the
2009-2010 school year under Chapter 42 as it existed on January
1, 2009, and an additional amount of $120 for each student in
weighted average daily attendance; or
[(2)] the amount of funding per student in weighted
average daily attendance, excluding enrichment funding under
Section 42.302(a), to which the charter holder would be entitled
for the school under Chapter 42 if the school were a school
district without a tier one local share for purposes of Section
42.253 [and without any local revenue for purposes of Section
42.2516].
SECTION 75.03. Effective September 1, 2011, Section
21.402, Education Code, is amended by amending Subsections (a),
(b), (c), and (c-1) and adding Subsection (i) to read as follows:
(a) Except as provided by Subsection (d)[, (e),] or (f),
a school district must pay each classroom teacher, full-time
librarian, full-time counselor certified under Subchapter B, or
full-time school nurse not less than the minimum monthly salary,
based on the employee's level of experience in addition to other
factors, as determined by commissioner rule, determined by the
following formula:
MS = SF x FS
where:
"MS" is the minimum monthly salary;
"SF" is the applicable salary factor specified by
Subsection (c); and
"FS" is the amount, as determined by the commissioner
under Subsection (b), of the basic allotment as provided by
Section 42.101 (a) or (b) for a school district with a
maintenance and operations tax rate at least equal to the state
maximum compressed tax rate, as defined by Section 42.101 (a)
[state and local funds per weighted student, including funds
provided under Section 42.2516, available to a district eligible
to receive state assistance under Section 42.302 with a
maintenance and operations tax rate per $100 of taxable value
equal to the product of the state compression percentage, as
determined under Section 42.2516, multiplied by $1.50, except
that the amount of state and local funds per weighted student
does not include the amount attributable to the increase in the
guaranteed level made by Chapter 1187, Acts of the 77th
Legislature, Regular Session, 2001].
(b) Not later than June 1 of each year, the commissioner
shall determine the basic allotment and resulting monthly
salaries to be paid by school districts as provided by Subsection
(a) [amount of state and local funds per weighted student
available, for purposes of Subsection (a), to a district
described by that subsection for the following school year].
(c) The salary factors per step are as follows:
0 1 2 3 4 0 1 2 3 4
0 1 2 3 4
.5464 [.6226] .5582 [.6360] .5698 [.6492] .5816 [.6627] .6064 [.6909] .5464 [.6226] .5582 [.6360] .5698 [.6492] .5816 [.6627] .6064 [.6909]
.5464 [.6226] .5582 [.6360] .5698 [.6492] .5816 [.6627] .6064 [.6909]
5 6 7 8 9 5 6 7 8 9
5 6 7 8 9
.6312 [.7192] .6560 [.7474] .6790 [.7737] .7008 [.7985] .7214 [.8220] .6312 [.7192] .6560 [.7474] .6790 [.7737] .7008 [.7985] .7214 [.8220]
.6312 [.7192] .6560 [.7474] .6790 [.7737] .7008 [.7985] .7214 [.8220]
10 11 12 13 14 10 11 12 13 14
10 11 12 13 14
.7408 [.8441] .7592 [.8650] .7768 [.8851] .7930 [.9035] .8086 [.9213] .7408 [.8441] .7592 [.8650] .7768 [.8851] .7930 [.9035] .8086 [.9213]
.7408 [.8441] .7592 [.8650] .7768 [.8851] .7930 [.9035] .8086 [.9213]
15 16 17 18 19 15 16 17 18 19
15 16 17 18 19
.8232 [.9380] .8372 [.9539] .8502 [.9687] .8626 [.9828] .8744 [.9963] .8232 [.9380] .8372 [.9539] .8502 [.9687] .8626 [.9828] .8744 [.9963]
.8232 [.9380] .8372 [.9539] .8502 [.9687] .8626 [.9828] .8744 [.9963]
.8854 [1.009] .8854 [1.009]
.8854 [1.009]
(c-1) Notwithstanding Subsections [Subsection] (a) and
(b)[, for the 2009-2010 and 2010-2011 school years], each school
district shall pay a monthly salary to [increase the monthly
salary of] each classroom teacher, full-time speech pathologist,
full-time librarian, full-time counselor certified under
Subchapter B, and full-time school nurse that is at least equal
to the following monthly salary or the monthly salary determined
by the commissioner under Subsections (a) and (b), whichever is
[by the] greater [of]:
Years of Monthly Years of Monthly
Years of Monthly
Experience Salary Experience Salary
Experience Salary
0 2,732 0 2,732
0 2,732
1 2,791 1 2,791
1 2,791
2 2,849 2 2,849
2 2,849
3 2,908 3 2,908
3 2,908
4 3,032 4 3,032
4 3,032
5 3,156 5 3,156
5 3,156
6 3,280 6 3,280
6 3,280
7 3,395 7 3,395
7 3,395
8 3,504 8 3,504
8 3,504
9 3,607 9 3,607
9 3,607
10 3,704 10 3,704
10 3,704
11 3,796 11 3,796
11 3,796
12 3,884 12 3,884
12 3,884
13 3,965 13 3,965
13 3,965
14 4,043 14 4,043
14 4,043
15 4,116 15 4,116
15 4,116
16 4,186 16 4,186
16 4,186
17 4,251 17 4,251
17 4,251
18 4,313 18 4,313
18 4,313
19 4,372 19 4,372
19 4,372
20 & Over 4,427 20 & Over 4,427
20 & Over 4,427
[(1) $80; or
[(2) the maximum uniform amount that, when combined with
any resulting increases in the amount of contributions made by
the district for social security coverage for the specified
employees or by the district on behalf of the specified employees
under Section 825.405, Government Code, may be provided using an
amount equal to the product of $60 multiplied by the number of
students in weighted average daily attendance in the school
during the 2009-2010 school year.]
(i) Not later than January 1, 2013, the commissioner
shall submit to the governor, the lieutenant governor, the
speaker of the house of representatives, and the presiding
officer of each legislative standing committee with primary
jurisdiction over primary and secondary education a written
report that evaluates and provides recommendations regarding the
salary schedule. This subsection expires September 1, 2013.
SECTION 75.04. Effective September 1, 2017, Section
21.402, Education Code, is amended by amending Subsection (a) and
adding Subsection (e-1) to read as follows:
(a) Except as provided by Subsection (d), (e-1) [(e)], or
(f), a school district must pay each classroom teacher, full-time
librarian, full-time counselor certified under Subchapter B, or
full-time school nurse not less than the minimum monthly salary,
based on the employee's level of experience in addition to other
factors, as determined by commissioner rule, determined by the
following formula:
MS = SF x FS
where:
"MS" is the minimum monthly salary;
"SF" is the applicable salary factor specified by
Subsection (c); and
"FS" is the amount, as determined by the commissioner
under Subsection (b), of the basic allotment as provided by
Section 42.101(a) or (b) for a school district with a maintenance
and operation tax rate at least equal to the state maximum
compressed tax rate, as defined by Section 42.101(a) [state and
local funds per weighted student, including funds provided under
Section 42.2516, available to a district eligible to receive
state assistance under Section 42.302 with a maintenance and
operations tax rate per $100 of taxable value equal to the
product of the state compression percentage, as determined under
Section 42.2516, multiplied by $1.50, except that the amount of
state and local funds per weighted student does not include the
amount attributable to the increase in the guaranteed level made
by Chapter 1187, Acts of the 77th Legislature, Regular Session,
2001].
(e-1) If the minimum monthly salary determined under
Subsection (a) for a particular level of experience is less than
the minimum monthly salary for that level of experience in the
preceding year, the minimum monthly salary is the minimum monthly
salary for the preceding year.
SECTION 75.05. Subsection (a), Section 41.002, Education
Code, is amended to read as follows:
(a) A school district may not have a wealth per student
that exceeds:
(1) the wealth per student that generates the amount
of maintenance and operations tax revenue per weighted student
available to a district with maintenance and operations tax
revenue per cent of tax effort equal to the maximum amount
provided per cent under Section 42.101(a) or (b) [42.101], for
the district's maintenance and operations tax effort equal to or
less than the rate equal to the product of the state compression
percentage, as determined under Section 42.2516, multiplied by
the maintenance and operations tax rate adopted by the district
for the 2005 tax year;
(2) the wealth per student that generates the amount
of maintenance and operations tax revenue per weighted student
available to the Austin Independent School District, as
determined by the commissioner in cooperation with the
Legislative Budget Board, for the first six cents by which the
district's maintenance and operations tax rate exceeds the rate
equal to the product of the state compression percentage, as
determined under Section 42.2516, multiplied by the maintenance
and operations tax rate adopted by the district for the 2005 tax
year, subject to Section 41.093(b-1); or
(3) $319,500, for the district's maintenance and
operations tax effort that exceeds the first six cents by which
the district's maintenance and operations tax effort exceeds the
rate equal to the product of the state compression percentage, as
determined under Section 42.2516, multiplied by the maintenance
and operations tax rate adopted by the district for the 2005 tax
year.
SECTION 75.06. The heading to Section 42.101, Education
Code, is amended to read as follows:
Sec. 42.101. BASIC AND REGULAR PROGRAM ALLOTMENTS
[ALLOTMENT].
SECTION 75.07. Section 42.101, Education Code, is
amended by amending Subsections (a) and (b) and adding
Subsections (c) and (c-1) to read as follows:
(a) The basic [For each student in average daily
attendance, not including the time students spend each day in
special education programs in an instructional arrangement other
than mainstream or career and technology education programs, for
which an additional allotment is made under Subchapter C, a
district is entitled to an] allotment is an amount equal to the
lesser of $4,765 or the amount that results from the following
formula:
A = $4,765 X (DCR/MCR)
where:
"A" is the resulting amount for [allotment to which] a
district [is entitled];
"DCR" is the district's compressed tax rate, which is the
product of the state compression percentage, as determined under
Section 42.2516, multiplied by the maintenance and operations
tax rate adopted by the district for the 2005 tax year; and
"MCR" is the state maximum compressed tax rate, which is
the product of the state compression percentage, as determined
under Section 42.2516, multiplied by $1.50.
(b) A greater amount for any school year for the basic
allotment under Subsection (a) may be provided by appropriation.
(c) A school district is entitled to a regular program
allotment equal to the amount that results from the following
formula:
RPA = ADA X AA X RPAF
where:
"RPA" is the regular program allotment to which the
district is entitled;
"ADA" is the number of students in average daily
attendance in a district, not including the time students spend
each day in special education programs in an instructional
arrangement other than mainstream or career and technology
education programs, for which an additional allotment is made
under Subchapter C;
"AA" is the district's adjusted basic allotment, as
determined under Section 42.102 and, if applicable, as further
adjusted under Section 42.103; and
"RPAF" is the regular program adjustment factor, which is
an amount established by appropriation.
(c-1) Notwithstanding Subsection (c), the regular
program adjustment factor ("RPAF") is 0.9239 for the 2011-2012
school year and 0.98 for the 2012-2013 school year. This
subsection expires September 1, 2013.
SECTION 75.08. Section 42.105, Education Code, is
amended to read as follows:
Sec. 42.105. SPARSITY ADJUSTMENT. Notwithstanding
Sections 42.101, 42.102, and 42.103, a school district that has
fewer than 130 students in average daily attendance shall be
provided a regular program [an adjusted basic] allotment on the
basis of 130 students in average daily attendance if it offers a
kindergarten through grade 12 program and has preceding or
current year's average daily attendance of at least 90 students
or is 30 miles or more by bus route from the nearest high school
district. A district offering a kindergarten through grade 8
program whose preceding or current year's average daily
attendance was at least 50 students or which is 30 miles or more
by bus route from the nearest high school district shall be
provided a regular program [an adjusted basic] allotment on the
basis of 75 students in average daily attendance. An average
daily attendance of 60 students shall be the basis of providing
the regular program [adjusted basic] allotment if a district
offers a kindergarten through grade 6 program and has preceding
or current year's average daily attendance of at least 40
students or is 30 miles or more by bus route from the nearest high
school district.
SECTION 75.09. Subsection (a), Section 42.251, Education
Code, is amended to read as follows:
(a) The sum of the regular program [basic] allotment
under Subchapter B and the special allotments under Subchapter C,
computed in accordance with this chapter, constitute the tier one
allotments. The sum of the tier one allotments and the
guaranteed yield allotments under Subchapter F, computed in
accordance with this chapter, constitute the total cost of the
Foundation School Program.
SECTION 75.10. Subchapter E, Chapter 42, Education Code,
is amended by adding Section 42.2514 to read as follows:
Sec. 42.2514. ADDITIONAL STATE AID FOR TAX INCREMENT
FINANCING PAYMENTS. For each school year, a school district,
including a school district that is otherwise ineligible for
state aid under this chapter, is entitled to state aid in an
amount equal to the amount the district is required to pay into
the tax increment fund for a reinvestment zone under Section
311.013(n), Tax Code.
SECTION 75.11. Effective September 1, 2011, Section
42.2516, Education Code, is amended by amending Subsections (a),
(b), (d), and (f-2) and adding Subsection (i) to read as follows:
(a) In this title [section], "state compression
percentage" means the percentage[, as determined by the
commissioner,] of a school district's adopted maintenance and
operations tax rate for the 2005 tax year that serves as the basis
for state funding [for tax rate reduction under this
section]. If the state compression percentage is not
established by appropriation for a school year, the [The]
commissioner shall determine the state compression percentage
for each school year based on the percentage by which a district
is able to reduce the district's maintenance and operations tax
rate for that year, as compared to the district's adopted
maintenance and operations tax rate for the 2005 tax year, as a
result of state funds appropriated for distribution under this
section for that year from the property tax relief fund
established under Section 403.109, Government Code, or from
another funding source available for school district property
tax relief.
(b) Notwithstanding any other provision of this title, a
school district that imposes a maintenance and operations tax at
a rate at least equal to the product of the state compression
percentage multiplied by the maintenance and operations tax rate
adopted by the district for the 2005 tax year is entitled to at
least the amount of state revenue necessary to provide the
district with the sum of:
(1) the percentage specified by Subsection (i) of
the amount, as calculated under Subsection (e), [the amount] of
state and local revenue per student in weighted average daily
attendance for maintenance and operations that the district
would have received during the 2009-2010 school year under
Chapter 41 and this chapter, as those chapters existed on January
1, 2009, at a maintenance and operations tax rate equal to the
product of the state compression percentage for that year
multiplied by the maintenance and operations tax rate adopted by
the district for the 2005 tax year;
(2) the percentage specified by Subsection (i) of an
amount equal to the product of $120 multiplied by the number of
students in weighted average daily attendance in the district;
and
(3) [an amount equal to the amount the district is
required to pay into the tax increment fund for a reinvestment
zone under Section 311.013(n), Tax Code, in the current tax year;
and
[(4)] any amount to which the district is entitled
under Section 42.106.
(d) In determining the amount to which a district is
entitled under Subsection (b)(1), the commissioner shall:
(1) include the percentage specified by Subsection
(i) of any amounts received by the district during the 2008-2009
school year under Rider 86, page III-23, Chapter 1428 (H.B. 1),
Acts of the 80th Legislature, Regular Session, 2007 (the General
Appropriations Act); and
(2) for a school district that paid tuition under
Section 25.039 during the 2008-2009 school year, reduce the
amount to which the district is entitled by the amount of tuition
paid during that school year.
(f-2) The rules adopted by the commissioner under
Subsection (f-1) must:
(1) require the commissioner to determine, as if
this section did not exist, the effect under Chapter 41 and this
chapter of a school district's action described by Subsection
(f-1)(1), (2), (3), or (4) on the total state revenue to which the
district would be entitled or the cost to the district of
purchasing sufficient attendance credits to reduce the
district's wealth per student to the equalized wealth level; and
(2) require an increase or reduction in the amount
of state revenue to which a school district is entitled under
Subsection (b)(1) [(b)] that is substantially equivalent to any
change in total state revenue or the cost of purchasing
attendance credits that would apply to the district if this
section did not exist.
(i) The percentage to be applied for purposes of
Subsections (b)(1) and (2) and Subsection (d)(1) is 100.00
percent for the 2011-2012 school year and 92.35 percent for the
2012-2013 school year. For the 2013-2014 school year and each
subsequent school year, the legislature by appropriation shall
establish the percentage reduction to be applied.
SECTION 75.12. Effective September 1, 2017, the heading
to Section 42.2516, Education Code, is amended to read as
follows:
Sec. 42.2516. STATE COMPRESSION PERCENTAGE [ADDITIONAL
STATE AID FOR TAX REDUCTION].
SECTION 75.13. Effective September 1, 2017, Subsection
(a), Section 42.2516, Education Code, is amended to read as
follows:
(a) In this title [section], "state compression
percentage" means the percentage[, as determined by the
commissioner,] of a school district's adopted maintenance and
operations tax rate for the 2005 tax year that serves as the basis
for state funding [for tax rate reduction under this
section]. If the state compression percentage is not
established by appropriation for a school year, the [The]
commissioner shall determine the state compression percentage
for each school year based on the percentage by which a district
is able to reduce the district's maintenance and operations tax
rate for that year, as compared to the district's adopted
maintenance and operations tax rate for the 2005 tax year, as a
result of state funds appropriated for [distribution under this
section for] that year from the property tax relief fund
established under Section 403.109, Government Code, or from
another funding source available for school district property
tax relief.
SECTION 75.14. Effective September 1, 2011, Subsection
(a), Section 42.25161, Education Code, is amended to read as
follows:
(a) The commissioner shall provide South Texas
Independent School District with the amount of state aid
necessary to ensure that the district receives an amount of state
and local revenue per student in weighted average daily
attendance that is at least the percentage specified by Section
42.2516(i) of $120 greater than the amount the district would
have received per student in weighted average daily attendance
during the 2009-2010 school year under this chapter, as it
existed on January 1, 2009, at a maintenance and operations tax
rate equal to the product of the state compression percentage
multiplied by the maintenance and operations tax rate adopted by
the district for the 2005 tax year, provided that the district
imposes a maintenance and operations tax at that rate.
SECTION 75.15. Subchapter E, Chapter 42, Education Code,
is amended by adding Section 42.2525 to read as follows:
Sec. 42.2525. ADJUSTMENTS FOR CERTAIN DEPARTMENT OF
DEFENSE DISTRICTS. The commissioner is granted the authority to
ensure that Department of Defense school districts do not receive
more than an eight percent reduction should the federal
government reduce appropriations to those schools.
SECTION 75.16. Effective September 1, 2011, Subsections
(h) and (i), Section 42.253, Education Code, are amended to read
as follows:
(h) If the amount appropriated for the Foundation School
Program for the second year of a state fiscal biennium is less
than the amount to which school districts are entitled for that
year, the commissioner shall certify the amount of the difference
to the Legislative Budget Board not later than January 1 of the
second year of the state fiscal biennium. The Legislative Budget
Board shall propose to the legislature that the certified amount
be transferred to the foundation school fund from the economic
stabilization fund and appropriated for the purpose of increases
in allocations under this subsection. If the legislature fails
during the regular session to enact the proposed transfer and
appropriation and there are not funds available under Subsection
(j), the commissioner shall adjust [reduce] the total amounts due
to each school district under this chapter and the total amounts
necessary for each school district to comply with the
requirements of Chapter 41 [amount of state funds allocated to
each district] by an amount determined by applying to each
district, including a district receiving funds under Section
42.2516, the same percentage adjustment so that the total amount
of the adjustment to all districts [a method under which the
application of the same number of cents of increase in tax rate in
all districts applied to the taxable value of property of each
district, as determined under Subchapter M, Chapter 403,
Government Code,] results in an amount [a total levy] equal to
the total adjustment necessary. A school district is not
entitled to reimbursement in a subsequent fiscal year of the
amount resulting from the adjustment authorized by this
subsection [reduction. The following fiscal year, a district's
entitlement under this section is increased by an amount equal to
the reduction made under this subsection].
(i) Not later than March 1 each year, the commissioner
shall determine the actual amount of state funds to which each
school district is entitled under the allocation formulas in this
chapter for the current school year, as adjusted in accordance
with Subsection (h), if applicable, and shall compare that amount
with the amount of the warrants issued to each district for that
year. If the amount of the warrants differs from the amount to
which a district is entitled because of variations in the
district's tax rate, student enrollment, or taxable value of
property, the commissioner shall adjust the district's
entitlement for the next fiscal year accordingly.
SECTION 75.17. Effective September 1, 2017, Subsection
(h), Section 42.253, Education Code, is amended to read as
follows:
(h) If the amount appropriated for the Foundation School
Program for the second year of a state fiscal biennium is less
than the amount to which school districts are entitled for that
year, the commissioner shall certify the amount of the difference
to the Legislative Budget Board not later than January 1 of the
second year of the state fiscal biennium. The Legislative Budget
Board shall propose to the legislature that the certified amount
be transferred to the foundation school fund from the economic
stabilization fund and appropriated for the purpose of increases
in allocations under this subsection. If the legislature fails
during the regular session to enact the proposed transfer and
appropriation and there are not funds available under Subsection
(j), the commissioner shall adjust [reduce] the total amounts due
to each school district under this chapter and the total amounts
necessary for each school district to comply with the
requirements of Chapter 41 [amount of state funds allocated to
each district] by an amount determined by applying to each
district the same percentage adjustment so that the total amount
of the adjustment to all districts [a method under which the
application of the same number of cents of increase in tax rate in
all districts applied to the taxable value of property of each
district, as determined under Subchapter M, Chapter 403,
Government Code,] results in an amount [a total levy] equal to
the total adjustment necessary. A school district is not
entitled to reimbursement in a subsequent fiscal year of the
amount resulting from the adjustment authorized by this
subsection [reduction. The following fiscal year, a district's
entitlement under this section is increased by an amount equal to
the reduction made under this subsection].
SECTION 75.18. Section 42.258, Education Code, is
amended by amending Subsection (a) and adding Subsection (a-1) to
read as follows:
(a) If a school district has received an overallocation
of state funds, the agency shall, by withholding from subsequent
allocations of state funds for the current or subsequent school
year or by requesting and obtaining a refund, recover from the
district an amount equal to the overallocation.
(a-1) Notwithstanding Subsection (a), the agency may
recover an overallocation of state funds over a period not to
exceed the subsequent five school years if the commissioner
determines that the overallocation was the result of exceptional
circumstances reasonably caused by statutory changes to Chapter
41 or 46 or this chapter and related reporting requirements.
SECTION 75.19. Subsection (b), Section 42.260, Education
Code, is amended to read as follows:
(b) For each year, the commissioner shall certify to each
school district or participating charter school the amount of[:
[(1)] additional funds to which the district or
school is entitled due to the increase made by H.B. No. 3343, Acts
of the 77th Legislature, Regular Session, 2001, to:
(1) [(A)] the equalized wealth level under Section
41.002; or
(2) [(B)] the guaranteed level of state and local
funds per weighted student per cent of tax effort under Section
42.302[; or
[(2) additional state aid to which the district or
school is entitled under Section 42.2513].
SECTION 75.20. Section 44.004, Education Code, is
amended by adding Subsection (g-1) to read as follows:
(g-1) If the rate calculated under Subsection
(c)(5)(A)(ii)(b) decreases after the publication of the notice
required by this section, the president is not required to
publish another notice or call another meeting to discuss and
adopt the budget and the proposed lower tax rate.
SECTION 75.21. Subsection (a), Section 26.05, Tax Code,
is amended to read as follows:
(a) The governing body of each taxing unit, before the
later of September 30 or the 60th day after the date the certified
appraisal roll is received by the taxing unit, shall adopt a tax
rate for the current tax year and shall notify the assessor for
the unit of the rate adopted. The tax rate consists of two
components, each of which must be approved separately. The
components are:
(1) for a taxing unit other than a school district,
the rate that, if applied to the total taxable value, will impose
the total amount published under Section 26.04(e)(3)(C), less
any amount of additional sales and use tax revenue that will be
used to pay debt service, or, for a school district, the rate
calculated [published] under Section 44.004(c)(5)(A)(ii)(b),
Education Code; and
(2) the rate that, if applied to the total taxable
value, will impose the amount of taxes needed to fund maintenance
and operation expenditures of the unit for the next year.
SECTION 75.22. Effective September 1, 2017, Subsection
(i), Section 26.08, Tax Code, is amended to read as follows:
(i) For purposes of this section, the effective
maintenance and operations tax rate of a school district is the
tax rate that, applied to the current total value for the
district, would impose taxes in an amount that, when added to
state funds that would be distributed to the district under
Chapter 42, Education Code, for the school year beginning in the
current tax year using that tax rate, [including state funds that
will be distributed to the district in that school year under
Section 42.2516, Education Code,] would provide the same amount
of state funds distributed under Chapter 42, Education Code,
[including state funds distributed under Section 42.2516,
Education Code,] and maintenance and operations taxes of the
district per student in weighted average daily attendance for
that school year that would have been available to the district
in the preceding year if the funding elements for Chapters 41 and
42, Education Code, for the current year had been in effect for
the preceding year.
SECTION 75.23. Subsection (n), Section 311.013, Tax
Code, is amended to read as follows:
(n) This subsection applies only to a school district
whose taxable value computed under Section 403.302(d),
Government Code, is reduced in accordance with Subdivision (4) of
that subsection. In addition to the amount otherwise required
to be paid into the tax increment fund, the district shall pay
into the fund an amount equal to the amount by which the amount of
taxes the district would have been required to pay into the fund
in the current year if the district levied taxes at the rate the
district levied in 2005 exceeds the amount the district is
otherwise required to pay into the fund in the year of the
reduction. This additional amount may not exceed the amount the
school district receives in state aid for the current tax year
under Section 42.2514, Education Code. The school district shall
pay the additional amount after the district receives the state
aid to which the district is entitled for the current tax year
under Section 42.2514, Education Code.
SECTION 75.24. Effective September 1, 2011, the
following provisions of the Education Code are repealed:
(1) Subsections (c-2), (c-3), and (e), Section
21.402;
(2) Section 42.008; and
(3) Subsections (a-1) and (a-2), Section 42.101.
SECTION 75.25. (a) Effective September 1, 2017, the
following provisions of the Education Code are repealed:
(1) Section 41.0041;
(2) Subsections (b), (b-1), (b-2), (c), (d), (e),
(f), (f-1), (f-2), (f-3), and (i), Section 42.2516;
(3) Section 42.25161;
(4) Subsection (c), Section 42.2523;
(5) Subsection (g), Section 42.2524;
(6) Subsection (c-1), Section 42.253; and
(7) Section 42.261.
(b) Effective September 1, 2017, Subsections (i-1) and
(j), Section 26.08, Tax Code, are repealed.
SECTION 75.26. (a) The speaker of the house of
representatives and the lieutenant governor shall establish a
joint legislative interim committee to conduct a comprehensive
study of the public school finance system in this state.
(b) Not later than January 15, 2013, the committee shall
make recommendations to the 83rd Legislature regarding changes
to the public school finance system.
(c) The committee is dissolved September 1, 2013.
SECTION 75.27. It is the intent of the legislature,
between fiscal year 2014 and fiscal year 2018, to continue to
reduce the amount of Additional State Aid For Tax Reduction
(ASATR) to which a school district is entitled under Section
42.2516, Education Code, and to increase the basic allotment to
which a school district is entitled under Section 42.101,
Education Code.
SECTION 75.28. Except as otherwise provided by this Act,
the changes in law made by this Act to Chapter 42, Education Code,
apply beginning with the 2011-2012 school year.
SECTION 75.29. The change in law made by Subsection
(g-1), Section 44.004, Education Code, as added by this Act,
applies beginning with adoption of a tax rate for the 2011 tax
year.
Explanation: This change is necessary to adjust state aid
payments to school districts and open-enrollment charter schools
to the level of Foundation School Program appropriations made in
H.B. No. 1, Acts of the 82nd Legislature, Regular Session, 2011.
_______________________________
President of the Senate
I hereby certify that the
above Resolution was adopted by
the Senate on May 29, 2011, by the
_______________________________
Secretary of the Senate
0 1 2 3 4
.5464 [.6226] .5582 [.6360] .5698 [.6492] .5816 [.6627] .6064 [.6909]
5 6 7 8 9
.6312 [.7192] .6560 [.7474] .6790 [.7737] .7008 [.7985] .7214 [.8220]
10 11 12 13 14
.7408 [.8441] .7592 [.8650] .7768 [.8851] .7930 [.9035] .8086 [.9213]
15 16 17 18 19
.8232 [.9380] .8372 [.9539] .8502 [.9687] .8626 [.9828] .8744 [.9963]
.8854 [1.009]
Years of Monthly
Experience Salary
0 2,732
1 2,791
2 2,849
3 2,908
4 3,032
5 3,156
6 3,280
7 3,395
8 3,504
9 3,607
10 3,704
11 3,796
12 3,884
13 3,965
14 4,043
15 4,116
16 4,186
17 4,251
18 4,313
19 4,372
20 & Over 4,427