By: Pickett, Harper-Brown, Phillips H.B. No. 16
A BILL TO BE ENTITLED
AN ACT
relating to state revenues, including the provision and use of
revenue for transportation, the transfer of revenue to the
available school fund, and the administration of, transfers to, and
appropriations from the economic stabilization fund; making
contingent appropriations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. (a) Section 43.001(b), Education Code, is
amended to read as follows:
(b) The available school fund, which shall be apportioned
annually to each county according to its scholastic population,
consists of:
(1) the distributions to the fund from the permanent
school fund as provided by Section 5(a), Article VII, Texas
Constitution;
(2) one-fourth of all revenue derived from all state
occupation taxes, exclusive of delinquencies and cost of
collection;
(3) the amounts transferred to the fund under Section
5(h), Article VII, Texas Constitution [one-fourth of revenue
derived from state gasoline and special fuels excise taxes as
provided by law]; and
(4) all other appropriations to the available school
fund made by the legislature for public school purposes.
(b) Sections 162.502(b) and (c), Tax Code, are amended to
read as follows:
(b) The comptroller shall allocate and deposit these
unclaimed refunds [as follows:
[(1) 25 percent of the revenues based on unclaimed
refunds of taxes paid on motor fuel used in motorboats shall be
deposited to the credit of the available school fund; and
[(2) the remaining 75 percent of the revenue shall be
deposited] to the credit of the general revenue fund.
(c) Money deposited to the credit of the general revenue
fund under Subsection (b) [(b)(2)] may be appropriated only to the
Parks and Wildlife Department for any lawful purpose.
(c) Section 162.503, Tax Code, as amended by S.B. No. 559,
Acts of the 83rd Legislature, Regular Session, 2013, is amended to
read as follows:
Sec. 162.503. ALLOCATION OF GASOLINE TAX. (a) On or before
the fifth workday after the end of each month, the comptroller,
after making all deductions for refund purposes and for the amounts
allocated under Sections 162.502 and 162.5025, shall allocate the
net remainder of the taxes collected under Subchapter B as follows:
(1) three-fourths [one-fourth of the tax shall be
deposited to the credit of the available school fund;
[(2) one-half] of the tax shall be deposited to the
credit of the state highway fund [for the construction and
maintenance of the state road system under existing law]; and
(2) [(3)] from the remaining one-fourth of the tax the
comptroller shall:
(A) deposit to the credit of the county and road
district highway fund all the remaining tax receipts until a total
of $7,300,000 has been credited to the fund each fiscal year; and
(B) after the amount required to be deposited to
the county and road district highway fund has been deposited,
deposit to the credit of the state highway fund the remainder of the
one-fourth of the tax, the amount to be provided on the basis of
allocations made each month of the fiscal year, which sum shall be
used by the Texas Department of Transportation for the
construction, improvement, and maintenance of farm-to-market
roads.
(b) Money deposited to the credit of the state highway fund
under Subsection (a)(1) may be appropriated only for a purpose
authorized by Section 7-a, Article VIII, Texas Constitution.
(d) Section 162.504, Tax Code, as amended by S.B. No. 559,
Acts of the 83rd Legislature, Regular Session, 2013, is amended to
read as follows:
Sec. 162.504. ALLOCATION OF DIESEL FUEL TAX. (a) On or
before the fifth workday after the end of each month, the
comptroller, after making deductions for refund purposes, for the
administration and enforcement of this chapter, and for the amounts
allocated under Section 162.5025, shall deposit [allocate] the
remainder of the taxes collected under Subchapter C [as follows:
[(1) one-fourth of the taxes shall be deposited to the
credit of the available school fund; and
[(2) three-fourths of the taxes shall be deposited] to
the credit of the state highway fund.
(b) Money deposited to the credit of the state highway fund
under Subsection (a) may be appropriated only for a purpose
authorized by Section 7-a, Article VIII, Texas Constitution.
(e) Section 162.505, Tax Code, is amended to read as
follows:
Sec. 162.505. ALLOCATION OF LIQUEFIED GAS TAX. (a) On or
before the fifth workday after the end of each month, the
comptroller, after making deductions for refund purposes and for
the administration and enforcement of this chapter, shall deposit
[allocate] the remainder of the taxes collected under Subchapter D
[as follows:
[(1) one-fourth of the taxes shall be deposited to the
credit of the available school fund; and
[(2) three-fourths of the taxes shall be deposited] to
the credit of the state highway fund.
(b) Money deposited to the credit of the state highway fund
under Subsection (a) may be appropriated only for a purpose
authorized by Section 7-a, Article VIII, Texas Constitution.
(f) Section 162.506, Tax Code, as effective September 1,
2013, is amended to read as follows:
Sec. 162.506. ALLOCATION OF COMPRESSED NATURAL GAS AND
LIQUEFIED NATURAL GAS TAX. (a) On or before the fifth workday
after the end of each month, the comptroller, after making
deductions for refund purposes and for the administration and
enforcement of this chapter, shall deposit [allocate] the remainder
of the taxes collected under Subchapter D-1 [as follows:
[(1) one-fourth of the taxes shall be deposited to the
credit of the available school fund; and
[(2) three-fourths of the taxes shall be deposited] to
the credit of the state highway fund.
(b) Money deposited to the credit of the state highway fund
under Subsection (a) may be appropriated only for a purpose
authorized by Section 7-a, Article VIII, Texas Constitution.
(g) This section takes effect January 1, 2014, but only if
the constitutional amendment proposed by the 83rd Legislature, 2nd
Called Session, 2013, to provide for revenue from motor fuel taxes
to be used solely for constructing, maintaining, and acquiring
rights-of-way for certain public roadways and to provide for the
transfer of certain general revenue to the economic stabilization
fund and the available school fund is approved by the voters. If
that amendment is not approved by the voters, this section has no
effect.
SECTION 2. Subchapter G, Chapter 152, Tax Code, is amended
by adding Section 152.1223 to read as follows:
Sec. 152.1223. ALLOCATION OF CERTAIN TAX REVENUE TO STATE
HIGHWAY FUND. (a) Notwithstanding Section 152.122, in each state
fiscal year beginning on or after September 1, 2015, the
comptroller shall deposit to the credit of the state highway fund an
amount of money that is equal to 33-1/3 percent of the money that:
(1) is received under Sections 152.043, 152.045,
152.047, and 152.121 and is remaining after the comptroller makes
the allocation required by Section 152.1222; and
(2) exceeds the first $3.6 billion of money described
by Subdivision (1) that is received in that fiscal year.
(b) Money deposited to the credit of the state highway fund
under this section may be appropriated only:
(1) for a purpose authorized by Section 7-a, Article
VIII, Texas Constitution;
(2) to repay the principal and interest on general
obligation bonds issued as authorized by Section 49-p, Article III,
Texas Constitution; or
(3) to pay for a function performed by or under the
supervision of the Texas Department of Transportation.
SECTION 3. Section 55.002, Transportation Code, is amended
by adding Subsection (e) to read as follows:
(e) The commission may use money from the Texas Mobility
Fund to provide funding, including through a loan, for a port
security project, a port transportation project, or a project
eligible for funding under Subsection (c).
SECTION 4. (a) In this section, "biennial state taxes and
fees general revenue estimate" means the amount of revenue stated
in the comptroller's estimate provided in advance of the regular
legislative session as required by Section 49a, Article III, Texas
Constitution, that, based on the laws in effect at the time the
estimate is made, is anticipated to be received by and for the state
from collections of taxes and fees the revenue from which is
anticipated to be deposited to the credit of the general revenue
fund and is not set aside by law for a particular purpose or entity.
(b) On the 91st day of the state fiscal year beginning
September 1, 2013, an amount of money equal to the amount by which
transfers to the economic stabilization fund during the state
fiscal year ending August 31, 2013, exceed the estimated amount of
transfers to be made to that fund during that fiscal year as
contained in the biennial state taxes and fees general revenue
estimate for the state fiscal biennium ending August 31, 2013, is
appropriated from the economic stabilization fund to the
comptroller of public accounts for the purpose of immediately
depositing that amount to the credit of the state highway fund.
Money deposited to the credit of the state highway fund under this
section is appropriated to the Texas Department of Transportation
for the state fiscal biennium ending August 31, 2015, for the
purposes of constructing, maintaining, and acquiring rights-of-way
for public roadways other than toll roads.
(c) On the 91st day of the state fiscal year beginning
September 1, 2014, an amount of money equal to the amount by which
transfers to the economic stabilization fund during the state
fiscal year ending August 31, 2014, exceed the estimated amount of
transfers to be made to that fund during that fiscal year as
contained in the biennial state taxes and fees general revenue
estimate for the state fiscal biennium ending August 31, 2015, is
appropriated from the economic stabilization fund to the
comptroller of public accounts for the purpose of immediately
depositing that amount to the credit of the state highway fund.
Money deposited to the credit of the state highway fund under this
section is appropriated to the Texas Department of Transportation
for the state fiscal biennium ending August 31, 2015, for the
purposes of constructing, maintaining, and acquiring rights-of-way
for public roadways other than toll roads.
(d) This section takes effect only if:
(1) this Act receives a vote of two-thirds of the
members present in each house of the legislature, as provided by
Section 49-g(m), Article III, Texas Constitution; and
(2) the constitutional amendment proposed by House
Joint Resolution No. 2 or similar legislation of the 83rd
Legislature, 2nd Called Session, 2013, is not approved by the
voters.
SECTION 5. (a) In this section, "biennial state taxes and
fees general revenue estimate" means the amount of revenue stated
in the comptroller's estimate provided in advance of the regular
legislative session as required by Section 49a, Article III, Texas
Constitution, that, based on the laws in effect at the time the
estimate is made, is anticipated to be received by and for the state
from collections of taxes and fees the revenue from which is
anticipated to be deposited to the credit of the general revenue
fund and is not set aside by law for a particular purpose or entity,
including probable changes to that anticipated revenue as shown in
supplemental statements submitted in accordance with Section 49a,
Article III, Texas Constitution.
(b) The comptroller of public accounts shall deposit to the
credit of the state highway fund an amount of money equal to the
amount by which the revenue derived from state taxes and fees that
is received by the comptroller in the state fiscal biennium ending
August 31, 2015, exceeds the estimate of revenue contained in the
biennial state taxes and fees general revenue estimate for that
biennium. The amount of money deposited to the credit of the state
highway fund under this section may not exceed $2,000,000,000.
(c) This section expires September 1, 2015.
SECTION 6. (a) A joint committee shall conduct a study to
evaluate and make recommendations regarding the issues described by
Subsection (d) of this section.
(b) The committee is composed of eight members appointed as
follows:
(1) four members of the senate appointed by the
lieutenant governor; and
(2) four members of the house of representatives
appointed by the speaker of the house of representatives.
(c) The speaker of the house of representatives and the
lieutenant governor jointly shall designate a chair or,
alternatively, designate two co-chairs from among the committee
membership.
(d) The committee shall:
(1) consider whether the continued use of oil and gas
production tax amounts received by this state in the fiscal year
ending August 31, 1987, to determine certain amounts to be
transferred to the economic stabilization fund under Sections
49-g(d) and (e), Article III, Texas Constitution, is appropriate,
or whether different figures should be used when calculating
amounts to be transferred to the fund;
(2) consider whether the current percentage
allocations of certain oil and gas production tax revenue under
Sections 49-g(d) and (e), Article III, Texas Constitution, are
appropriate, or whether changes should be made to those
allocations;
(3) consider whether the manner in which the
limitation on the balance of the economic stabilization fund under
Section 49-g(g), Article III, Texas Constitution, is currently
prescribed is appropriate, or whether changes should be made to the
way that limitation is prescribed; and
(4) examine whether the constitutional provisions
relating to the permissible uses of money in the economic
stabilization fund and the vote requirements necessary to
appropriate money from the fund for those uses are appropriate and
whether changes should be made to either the permissible uses of
money in the fund or the vote requirement to appropriate money from
the fund.
(e) The committee may adopt rules necessary to carry out the
committee's duties under this section.
(f) Except as otherwise specifically provided by this
section, the committee may operate in the same manner as a joint
committee of the 83rd Legislature.
(g) Not later than November 1, 2014, the committee shall
report to the governor and the legislature the recommendations
developed by the committee under this section.
(h) This section expires January 1, 2015.
SECTION 7. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection and
allocation of the revenue from those taxes.
SECTION 8. Except as otherwise provided by this Act, this
Act takes effect on the 91st day after the last day of the
legislative session.