Texas 2013 - 83rd Regular

Texas Senate Bill SB23 Compare Versions

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1	1	By: Patrick, Paxton S.B. No. 23
2	2	(In the Senate - Filed March 8, 2013; March 12, 2013, read
3	3	first time and referred to Committee on Education; April 17, 2013,
4	4	reported adversely, with favorable Committee Substitute by the
5	5	following vote: Yeas 5, Nays 2; April 17, 2013, sent to printer.)
6	6	COMMITTEE SUBSTITUTE FOR S.B. No. 23 By: Patrick
7	7
8	8
9	9	A BILL TO BE ENTITLED
10	10	AN ACT
11	11	relating to the establishment of the Texas Equal Opportunity
12	12	Scholarship Program.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Chapter 29, Education Code, is amended by adding
15	15	Subchapter N to read as follows:
16	16	SUBCHAPTER N. TEXAS EQUAL OPPORTUNITY SCHOLARSHIP PROGRAM
17	17	Sec. 29.551. DEFINITIONS. In this subchapter:
18	18	(1) "Certified organization" means an organization
19	19	certified under Section 29.552.
20	20	(2) "Eligible student" means a student who meets the
21	21	requirements of Section 29.559.
22	22	(3) "Opportunity scholarship" means a Texas Equal
23	23	Opportunity Scholarship Program scholarship awarded under Section
24	24	29.557.
25	25	(4) "Qualified nonpublic school" means a school that
26	26	meets the requirements of Section 29.560.
27	27	Sec. 29.552. CERTIFICATION OF ORGANIZATIONS;
28	28	ADMINISTRATION OF PROGRAM. (a) The comptroller may select and
29	29	certify not more than three organizations from geographically
30	30	diverse areas that meet the eligibility requirements of Section
31	31	29.553 to administer the Texas Equal Opportunity Scholarship
32	32	Program. The comptroller shall select and certify those
33	33	organizations that the comptroller determines are likely to best
34	34	administer the program from among the eligible organizations that
35	35	apply.
36	36	(b) A certified organization may accept donations and award
37	37	opportunity scholarships in this state under the conditions and
38	38	limitations provided by this subchapter.
39	39	Sec. 29.553. ELIGIBILITY REQUIREMENTS FOR ORGANIZATIONS
40	40	APPLYING FOR CERTIFICATION. (a) An organization may apply to the
41	41	comptroller for certification under Section 29.552.
42	42	(b) An organization is eligible for selection and
43	43	certification by the comptroller if the organization:
44	44	(1) according to the organization's charter, has the
45	45	primary purpose of awarding scholarships to or paying educational
46	46	expenses for eligible students in elementary or secondary schools
47	47	located in this state;
48	48	(2) uses its annual revenue for the purpose provided
49	49	by Subdivision (1), except for a portion of the revenue that may be
50	50	used for reasonable operating expenses;
51	51	(3) is exempt from federal tax under Section 501(a),
52	52	Internal Revenue Code of 1986, by being listed as an exempt
53	53	organization in Section 501(c)(3) of that code and meeting all
54	54	other applicable requirements for that exemption;
55	55	(4) is in good standing with this state;
56	56	(5) is located in and chartered by this state;
57	57	(6) demonstrates, within the previous five-year
58	58	period, experience and expertise in awarding scholarships to
59	59	students in elementary and secondary schools; and
60	60	(7) agrees to be independently audited on an annual
61	61	basis and file the audit report with the comptroller if certified.
62	62	Sec. 29.554. REQUIREMENTS FOR CERTIFIED ORGANIZATIONS.
63	63	(a) A certified organization shall:
64	64	(1) comply at all times with the eligibility
65	65	requirements under Section 29.553(b);
66	66	(2) submit to an annual independent audit under
67	67	guidelines provided by the comptroller and file the audit report
68	68	with the comptroller;
69	69	(3) except as provided by Section 29.556(b),
70	70	distribute all money received from donations under this subchapter
71	71	within two school years of receipt;
72	72	(4) give each donor a receipt for money donated to the
73	73	certified organization under this subchapter that includes the name
74	74	of the certified organization, the name of the donor, the amount of
75	75	the donation, and any other information required by the
76	76	comptroller; and
77	77	(5) of the amount of money received from donations
78	78	made by donors for the purpose of providing scholarships under this
79	79	subchapter, including all money donated by entities applying for a
80	80	tax credit in connection with the donation under Chapter 230,
81	81	Insurance Code, or Subchapter K, Chapter 171, Tax Code:
82	82	(A) distribute not less than 95 percent in the
83	83	form of opportunity scholarships; and
84	84	(B) use not more than five percent to pay
85	85	expenses of operating the organization.
86	86	(b) A certified organization may not:
87	87	(1) award all opportunity scholarships to students who
88	88	attend a particular school; or
89	89	(2) provide opportunity scholarships in a manner that
90	90	does not comply with Sections 29.556 and 29.557.
91	91	Sec. 29.555. REVOCATION OF CERTIFICATION. (a) The
92	92	comptroller shall revoke a certification under Section 29.552 if
93	93	the comptroller finds that a certified organization:
94	94	(1) is not in compliance with the requirements of
95	95	Section 29.554; or
96	96	(2) otherwise intentionally and substantially
97	97	violates this subchapter.
98	98	(b) Revocation of a certification under this section does
99	99	not affect the validity of a tax credit under Chapter 230, Insurance
100	100	Code, or Subchapter K, Chapter 171, Tax Code, relating to a donation
101	101	made before the date of revocation.
102	102	Sec. 29.556. ALLOCATION OF OPPORTUNITY SCHOLARSHIP MONEY.
103	103	(a) Except as provided by Subsection (b), of a certified
104	104	organization's money available to award opportunity scholarships
105	105	for each school year, the certified organization shall use:
106	106	(1) at least 90 percent to award opportunity
107	107	scholarships under Section 29.557 to eligible students to attend
108	108	qualified nonpublic schools in this state; and
109	109	(2) not more than 10 percent to award opportunity
110	110	scholarships under Section 29.557 to eligible students to attend:
111	111	(A) tuition-supported prekindergarten programs
112	112	at public schools in this state; or
113	113	(B) educational after-school programs, if the
114	114	eligible students receiving the opportunity scholarships to attend
115	115	after-school programs attend public schools in this state.
116	116	(b) If a certified organization awards the maximum
117	117	opportunity scholarship to each eligible student described by
118	118	Subsection (a)(1) or (2) who applies for a school year but does not
119	119	award the amount of the organization's money required to be used or
120	120	available for those students for the year, the certified
121	121	organization shall carry forward the remaining money for the year
122	122	and use the money to award opportunity scholarships to those
123	123	students for subsequent school years.
124	124	Sec. 29.557. AWARD OF OPPORTUNITY SCHOLARSHIPS. (a) For
125	125	each school year a certified organization shall award opportunity
126	126	scholarships according to the allocations prescribed by Section
127	127	29.556(a) to eligible students who apply as provided by this
128	128	section.
129	129	(b) A certified organization shall award opportunity
130	130	scholarships to applicants according to the following priority
131	131	groups in the manner provided by Subsections (c) and (d):
132	132	(1) the certified organization shall give first
133	133	priority to:
134	134	(A) applicants who were awarded an opportunity
135	135	scholarship by the certified organization for the current school
136	136	year and who are applying to renew the opportunity scholarship for
137	137	the next school year; and
138	138	(B) siblings of applicants described by
139	139	Paragraph (A);
140	140	(2) the certified organization shall give second
141	141	priority to applicants who currently attend a campus that is
142	142	assigned a performance rating of unacceptable performance under
143	143	Section 39.054; and
144	144	(3) the certified organization shall give third
145	145	priority to all other applicants.
146	146	(c) A certified organization may not award an opportunity
147	147	scholarship to an applicant in the priority group described by
148	148	Subsection (b)(2) for a school year unless the certified
149	149	organization awards an opportunity scholarship to each eligible
150	150	student in the priority group described by Subsection (b)(1) who
151	151	applies for that year. A certified organization may not award an
152	152	opportunity scholarship to an applicant in the priority group
153	153	described by Subsection (b)(3) for a school year unless the
154	154	certified organization awards an opportunity scholarship to each
155	155	eligible student in the priority groups described by Subsections
156	156	(b)(1) and (2) who apply for that year.
157	157	(d) If a certified organization is able to award an
158	158	opportunity scholarship to one or more, but not all, eligible
159	159	students in a priority group described by Subsection (b) who apply,
160	160	the certified organization shall use a lottery system to award
161	161	opportunity scholarships to eligible students in that group who
162	162	apply.
163	163	Sec. 29.558. LIMITATION ON AMOUNTS OF OPPORTUNITY
164	164	SCHOLARSHIPS. (a) The amount of an opportunity scholarship
165	165	awarded for a school year to a student to attend a qualified
166	166	nonpublic school or a tuition-supported prekindergarten program at
167	167	a public school may not exceed the amount of funding equal to 80
168	168	percent of the statewide average amount of state and local funding
169	169	provided to school districts under Chapter 42 for a student in
170	170	average daily attendance.
171	171	(b) The amount of an opportunity scholarship awarded for a
172	172	school year to a student to attend an educational after-school
173	173	program may not exceed $1,000.
174	174	Sec. 29.559. ELIGIBILITY OF STUDENTS. (a) A student is
175	175	eligible for an opportunity scholarship if the student:
176	176	(1) resides in this state;
177	177	(2) attended school for the majority of the preceding
178	178	school year or will be attending school for the first time;
179	179	(3) is at risk of dropping out of school, as defined by
180	180	Section 29.081; and
181	181	(4) has a household income, according to the most
182	182	recently filed federal income tax returns for members of the
183	183	household, not greater than 200 percent of the income guidelines
184	184	necessary to qualify for the national free or reduced-price lunch
185	185	program established under 42 U.S.C. Section 1751 et seq.
186	186	(b) A student who establishes eligibility under Subsection
187	187	(a) and receives an opportunity scholarship may continue to receive
188	188	an opportunity scholarship until the earlier of the date the
189	189	student graduates from high school or reaches 21 years of age.
190	190	Sec. 29.560. NONPUBLIC SCHOOL REQUIREMENTS. (a) A
191	191	certified organization may not award an opportunity scholarship for
192	192	a student to attend a nonpublic school unless the nonpublic school:
193	193	(1) is accredited by, or has filed a currently pending
194	194	application for accreditation by, an organization that is
195	195	recognized by the Texas Private School Accreditation Commission;
196	196	(2) annually administers a nationally norm-referenced
197	197	assessment instrument or each appropriate assessment instrument
198	198	required under Section 39.023;
199	199	(3) qualifies as a school at which a student may
200	200	fulfill this state's compulsory attendance requirements;
201	201	(4) is not in violation of the federal Civil Rights Act
202	202	of 1964 (42 U.S.C. Section 2000a et seq.);
203	203	(5) holds a valid certificate of occupancy; and
204	204	(6) has written policy statements regarding:
205	205	(A) admissions;
206	206	(B) curriculum;
207	207	(C) safety;
208	208	(D) food service inspection; and
209	209	(E) student to teacher ratios.
210	210	(b) A nonpublic school that enrolls or accepts for
211	211	enrollment a student who applies for or is awarded an opportunity
212	212	scholarship shall provide to the certified organization to which
213	213	the student applies or that awards the opportunity scholarship a
214	214	notarized affidavit, with supporting documents, showing that the
215	215	nonpublic school meets the requirements of Subsection (a).
216	216	Sec. 29.561. RULES; PROCEDURES. (a) The comptroller shall
217	217	adopt rules and procedures to implement, administer, and enforce
218	218	this subchapter.
219	219	(b) A rule adopted under Subsection (a) is binding on a
220	220	certified organization and on any state or local governmental
221	221	entity, including a political subdivision, as necessary to
222	222	implement, administer, and enforce this subchapter.
223	223	Sec. 29.562. EVALUATION OF PROGRAM. (a) The comptroller
224	224	may contract with one or more researchers experienced in evaluating
225	225	school choice programs to conduct a study of the Texas Equal
226	226	Opportunity Scholarship Program.
227	227	(b) The study shall include assessment of:
228	228	(1) individual student performance on annual
229	229	assessment instruments before and after entering the program;
230	230	(2) student satisfaction with the program;
231	231	(3) parent satisfaction with the program;
232	232	(4) the overall impact of the program on public school
233	233	students, on school districts, and on campuses from which the
234	234	students transferred; and
235	235	(5) the impact of the program on public and private
236	236	school capacity, availability, and quality of service.
237	237	(c) The study shall implement appropriate safeguards for
238	238	student privacy and shall incorporate appropriate analytical and
239	239	behavioral science methodologies to ensure public confidence in the
240	240	study.
241	241	(d) Subject to applicable requirements of law regarding
242	242	confidentiality of educational records, a school district or campus
243	243	shall provide scores on student assessment instruments and any
244	244	other student records necessary to meet the requirements of this
245	245	section to a researcher awarded a contract under Subsection (a).
246	246	(e) The comptroller may solicit and accept grants to pay the
247	247	costs of implementing this section.
248	248	(f) The comptroller shall provide the legislature with a
249	249	final copy of the study conducted under this section.
250	250	(g) This section expires June 1, 2022.
251	251	SECTION 2. Subtitle B, Title 3, Insurance Code, is amended
252	252	by adding Chapter 230 to read as follows:
253	253	CHAPTER 230. CREDIT AGAINST PREMIUM TAXES
254	254	FOR DONATIONS TO TEXAS EQUAL OPPORTUNITY SCHOLARSHIP PROGRAM
255	255	SUBCHAPTER A. GENERAL PROVISIONS
256	256	Sec. 230.001. DEFINITIONS. In this chapter:
257	257	(1) "Certified organization" has the meaning assigned
258	258	by Section 29.551, Education Code.
259	259	(2) "State premium tax liability" means any liability
260	260	incurred by an entity under Chapters 221 through 226.
261	261	SUBCHAPTER B. CREDIT
262	262	Sec. 230.051. ELIGIBILITY. An entity is eligible for a
263	263	credit against the entity's state premium tax liability in the
264	264	amount and under the conditions and limitations provided by this
265	265	chapter.
266	266	Sec. 230.052. AMOUNT OF CREDIT; LIMITATIONS. (a) Subject
267	267	to Subsections (b) and (c), the amount of the credit is equal to the
268	268	lesser of the amount of donations made to a certified organization
269	269	or the amount of the entity's state premium tax liability after
270	270	applying any other applicable credits.
271	271	(b) For the 2014 state fiscal year, the total amount of tax
272	272	credits that may be claimed under this chapter and Subchapter K,
273	273	Chapter 171, Tax Code, may not exceed $100 million. For each
274	274	subsequent state fiscal year, the total amount of tax credits that
275	275	may be claimed is equal to the lesser of:
276	276	(1) an amount equal to 105 percent of the total amount
277	277	of tax credits that may be claimed in the previous state fiscal
278	278	year; or
279	279	(2) one percent of the total expenditures by public
280	280	schools in this state in the preceding state fiscal year as
281	281	determined by the comptroller.
282	282	(c) The comptroller by rule shall prescribe procedures by
283	283	which the comptroller may allocate credits under this chapter and
284	284	Subchapter K, Chapter 171, Tax Code. The procedures must provide
285	285	that credits are allocated on a first-come, first-served basis,
286	286	based on the date the contribution was initially made.
287	287	(d) The comptroller may require an entity to notify the
288	288	comptroller of the amount the entity intends or expects to claim
289	289	under this chapter before the beginning of a state fiscal year or at
290	290	any other time required by the comptroller.
291	291	(e) An entity is not entitled to have a donation to a
292	292	certified organization returned because of a change in the entity's
293	293	state premium tax liability or in the amount of the entity's tax
294	294	credit allowed under this chapter as a result of a federal or state
295	295	audit, assessment, redetermination, amended return, or similar
296	296	change in the entity's tax liability. The certified organization
297	297	to which an entity makes a donation shall notify the entity of this
298	298	provision.
299	299	Sec. 230.053. APPLICATION FOR CREDIT. (a) An entity must
300	300	apply for a credit under this chapter on or with the tax return for
301	301	the taxable year for which the credit is claimed.
302	302	(b) The comptroller shall adopt a form for the application
303	303	for the credit. An entity must use this form in applying for the
304	304	credit. The comptroller shall make the form available in
305	305	electronic and paper format in the same manner as other tax forms.
306	306	Sec. 230.054. RULES; PROCEDURES. (a) The comptroller
307	307	shall adopt rules and procedures to implement, administer, and
308	308	enforce this chapter.
309	309	(b) A rule adopted under Subsection (a) is binding on a
310	310	certified organization and on any state or local governmental
311	311	entity, including a political subdivision, as necessary to
312	312	implement, administer, and enforce this chapter.
313	313	Sec. 230.055. ASSIGNMENT PROHIBITED; EXCEPTION. An entity
314	314	may not convey, assign, or transfer the credit allowed under this
315	315	chapter to another entity unless all of the assets of the entity are
316	316	conveyed, assigned, or transferred in the same transaction.
317	317	SECTION 3. Chapter 171, Tax Code, is amended by adding
318	318	Subchapter K to read as follows:
319	319	SUBCHAPTER K. TAX CREDIT FOR DONATIONS TO TEXAS EQUAL OPPORTUNITY
320	320	SCHOLARSHIP PROGRAM
321	321	Sec. 171.601. DEFINITION. In this subchapter, "certified
322	322	organization" has the meaning assigned by Section 29.551, Education
323	323	Code.
324	324	Sec. 171.602. ENTITLEMENT TO CREDIT. A taxable entity is
325	325	entitled to a credit in the amount and under the conditions and
326	326	limitations provided by this subchapter against the tax imposed
327	327	under this chapter.
328	328	Sec. 171.603. QUALIFICATION. A taxable entity qualifies
329	329	for a credit under this subchapter if the taxable entity donates
330	330	money to a certified organization.
331	331	Sec. 171.604. AMOUNT OF CREDIT; LIMITATIONS. (a) Subject
332	332	to Subsections (b) and (c), the amount of the credit is equal to the
333	333	lesser of the amount of donations made to a certified organization
334	334	during the privilege period or the amount of franchise tax due,
335	335	after applying any other applicable credits.
336	336	(b) For the 2014 state fiscal year, the total amount of tax
337	337	credits that may be claimed by all entities under this subchapter
338	338	and Chapter 230, Insurance Code, may not exceed $100 million. For
339	339	each subsequent state fiscal year, the total amount of tax credits
340	340	that may be claimed is equal to the lesser of:
341	341	(1) an amount equal to 105 percent of the total amount
342	342	of tax credits that may be claimed in the previous state fiscal
343	343	year; or
344	344	(2) one percent of the total expenditures by public
345	345	schools in this state in the preceding state fiscal year as
346	346	determined by the comptroller.
347	347	(c) The comptroller by rule shall prescribe procedures by
348	348	which the comptroller may allocate credits under this subchapter
349	349	and Chapter 230, Insurance Code. The procedures must provide that
350	350	credits are allocated on a first-come, first-served basis, based on
351	351	the date the contribution was initially made.
352	352	(d) The comptroller may require a taxable entity to notify
353	353	the comptroller of the amount the taxable entity intends or expects
354	354	to claim under this subchapter before the beginning of a state
355	355	fiscal year or at any other time required by the comptroller.
356	356	(e) A taxable entity is not entitled to have a donation
357	357	returned because of a change in the taxable entity's tax liability
358	358	under this chapter or in the amount of the taxable entity's tax
359	359	credit allowed under this subchapter as a result of a federal or
360	360	state audit, assessment, redetermination, amended return, or
361	361	similar change in the taxable entity's tax liability. The
362	362	certified organization to which a taxable entity makes a donation
363	363	shall notify the taxable entity of this provision.
364	364	Sec. 171.605. APPLICATION FOR CREDIT. (a) A taxable
365	365	entity must apply for a credit under this subchapter on or with the
366	366	tax report for the period for which the credit is claimed.
367	367	(b) The comptroller shall adopt a form for the application
368	368	for the credit. A taxable entity must use this form in applying for
369	369	the credit. The comptroller shall make the form available in
370	370	electronic and paper format in the same manner as other tax forms.
371	371	Sec. 171.606. RULES; PROCEDURES. (a) The comptroller
372	372	shall adopt rules and procedures to implement, administer, and
373	373	enforce this subchapter.
374	374	(b) A rule adopted under Subsection (a) is binding on a
375	375	certified organization and on any state or local governmental
376	376	entity, including a political subdivision, as necessary to
377	377	implement, administer, and enforce this subchapter.
378	378	Sec. 171.607. ASSIGNMENT PROHIBITED; EXCEPTION. A taxable
379	379	entity may not convey, assign, or transfer the credit allowed under
380	380	this subchapter to another taxable entity unless all assets of the
381	381	taxable entity are conveyed, assigned, or transferred in the same
382	382	transaction.
383	383	SECTION 4. (a) The constitutionality and other validity
384	384	under the state or federal constitution of all or any part of
385	385	Subchapter N, Chapter 29, Education Code, Chapter 230, Insurance
386	386	Code, or Subchapter K, Chapter 171, Tax Code, as added by this Act,
387	387	may be determined in an action for declaratory judgment in a
388	388	district court in Travis County under Chapter 37, Civil Practice
389	389	and Remedies Code.
390	390	(b) An appeal of a declaratory judgment or order, however
391	391	characterized, of a district court, including an appeal of the
392	392	judgment of an appellate court, holding or otherwise determining
393	393	that all or any part of Subchapter N, Chapter 29, Education Code,
394	394	Chapter 230, Insurance Code, or Subchapter K, Chapter 171, Tax
395	395	Code, as added by this Act, is constitutional or unconstitutional,
396	396	or otherwise valid or invalid, under the state or federal
397	397	constitution is an accelerated appeal.
398	398	(c) If the judgment or order is interlocutory, an
399	399	interlocutory appeal may be taken from the judgment or order and is
400	400	an accelerated appeal.
401	401	(d) A district court in Travis County may grant or deny a
402	402	temporary or otherwise interlocutory injunction or a permanent
403	403	injunction on the grounds of the constitutionality or
404	404	unconstitutionality, or other validity or invalidity, under the
405	405	state or federal constitution of all or any part of Subchapter N,
406	406	Chapter 29, Education Code, Chapter 230, Insurance Code, or
407	407	Subchapter K, Chapter 171, Tax Code, as added by this Act.
408	408	(e) There is a direct appeal to the supreme court from an
409	409	order, however characterized, of a trial court granting or denying
410	410	a temporary or otherwise interlocutory injunction or a permanent
411	411	injunction on the grounds of the constitutionality or
412	412	unconstitutionality, or other validity or invalidity, under the
413	413	state or federal constitution of all or any part of Subchapter N,
414	414	Chapter 29, Education Code, Chapter 230, Insurance Code, or
415	415	Subchapter K, Chapter 171, Tax Code, as added by this Act.
416	416	(f) The direct appeal is an accelerated appeal.
417	417	(g) This section exercises the authority granted by Section
418	418	3-b, Article V, Texas Constitution.
419	419	(h) The filing of a direct appeal under this section will
420	420	automatically stay any temporary or otherwise interlocutory
421	421	injunction or permanent injunction granted in accordance with this
422	422	section pending final determination by the supreme court, unless
423	423	the supreme court makes specific findings that the applicant
424	424	seeking such injunctive relief has pleaded and proved that:
425	425	(1) the applicant has a probable right to the relief it
426	426	seeks on final hearing; and
427	427	(2) the applicant will suffer a probable injury that
428	428	is imminent and irreparable, and that the applicant has no other
429	429	adequate legal remedy.
430	430	(i) An appeal under this section, including an
431	431	interlocutory, accelerated, or direct appeal, is governed, as
432	432	applicable, by the Texas Rules of Appellate Procedure, including
433	433	Rules 25.1(d)(6), 26.1(b), 28.1, 28.3, 32.1(g), 37.3(a)(1),
434	434	38.6(a) and (b), 40.1(b), and 49.4.
435	435	SECTION 5. A credit may be claimed under Chapter 230,
436	436	Insurance Code, or Subchapter K, Chapter 171, Tax Code, as added by
437	437	this Act, only for a donation made on or after January 1, 2014.
438	438	SECTION 6. Subchapter N, Chapter 29, Education Code, as
439	439	added by this Act, applies beginning with the 2013-2014 school
440	440	year.
441	441	SECTION 7. (a) Except as provided by Subsection (b) of this
442	442	section:
443	443	(1) this Act takes effect immediately if it receives a
444	444	vote of two-thirds of all the members elected to each house, as
445	445	provided by Section 39, Article III, Texas Constitution; and
446	446	(2) if this Act does not receive the vote necessary for
447	447	immediate effect, this Act takes effect September 1, 2013.
448	448	(b) Chapter 230, Insurance Code, and Subchapter K, Chapter
449	449	171, Tax Code, as added by this Act, take effect January 1, 2014.
450	450	* * * * *