83R1084 CJC-D
By: Ellis S.B. No. 1564
A BILL TO BE ENTITLED
AN ACT
relating to an increase in the cigarette tax to fund the child
health plan program.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 154.021(b), Tax Code, is amended to read
as follows:
(b) The tax rates are:
(1) $120.50 [$70.50] per thousand on cigarettes
weighing three pounds or less per thousand; and
(2) the rate provided by Subdivision (1) plus $2.10
per thousand on cigarettes weighing more than three pounds per
thousand.
SECTION 2. Section 154.6035, Tax Code, is amended to read as
follows:
Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
TAX RELIEF FUND AND CHILDREN'S HEALTH INSURANCE PROGRAM. (a)
Notwithstanding Section 154.603, all proceeds from the collection
of taxes imposed by this chapter attributable to the portion of the
tax rate in excess of $20.50 per thousand on cigarettes, but not
exceeding $70.50 per thousand, regardless of weight, shall be
deposited to the credit of the property tax relief fund under
Section 403.109, Government Code.
(b) Notwithstanding Section 154.603, all proceeds from the
collection of taxes attributable to the portion of the tax rate in
excess of $70.50 per thousand on cigarettes, regardless of weight,
shall be deposited to the credit of the children's health insurance
program account in the general revenue fund and may be appropriated
only to the Health and Human Services Commission for the child
health plan program under Chapter 62, Health and Safety Code.
SECTION 3. This Act takes effect September 1, 2013.