By: Pickett, Phillips, Harper-Brown, Darby, H.J.R. No. 2
et al.
A JOINT RESOLUTION
proposing a constitutional amendment 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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 49-g(c), (d), (e), and (h), Article
III, Texas Constitution, are amended to read as follows:
(c) Not later than the 90th day of each fiscal year, the
comptroller of public accounts shall transfer from general revenue
to the economic stabilization fund an amount equal to the amount by
which the sum of the amounts allocated under [prescribed by]
Subsections (d) and (e) of this section for transfer under this
subsection exceeds the amount to be transferred to the available
school fund in that fiscal year in accordance with Section 5(h),
Article VII, of this constitution. However, if necessary, the
comptroller shall reduce proportionately the amounts to be
transferred to the economic stabilization fund to prevent the
amount in the fund from exceeding the limit in effect for that
biennium under Subsection (g) of this section.
(d) If in the preceding year the state received from oil
production taxes a net amount greater than the net amount of oil
production taxes received by the state in the fiscal year ending
August 31, 1987, the comptroller shall allocate for transfer to the
economic stabilization fund under Subsection (c) of this section an
amount of general revenue equal to 75 percent of the difference
between those amounts. [The comptroller shall retain the remaining
25 percent of the difference as general revenue.] In computing the
net amount of oil production taxes received, the comptroller may
not consider refunds paid as a result of oil overcharge litigation.
(e) If in the preceding year the state received from gas
production taxes a net amount greater than the net amount of gas
production taxes received by the state in the fiscal year ending
August 31, 1987, the comptroller shall allocate for transfer to the
economic stabilization fund under Subsection (c) of this section an
amount of general revenue equal to 75 percent of the difference
between those amounts. [The comptroller shall retain the remaining
25 percent of the difference as general revenue.] For the purposes
of this subsection, the comptroller shall adjust the [his]
computation of revenues to reflect only 12 months of collection.
(h) In preparing an estimate of anticipated revenues for a
succeeding biennium as required by Article III, Section 49a, of
this constitution, the comptroller shall estimate the amount of the
transfers that will be made under Subsections (b) and (c)[, (d), and
(e)] of this section. The comptroller shall deduct that amount from
the estimate of anticipated revenues as if the transfers were made
on August 31 of that fiscal year.
SECTION 2. Section 5, Article VII, Texas Constitution, is
amended by adding Subsections (h) and (i) to read as follows:
(h) Not later than the 90th day of each fiscal year, the
comptroller of public accounts shall transfer from general revenue
to the available school fund an amount equal to 25 percent of the
net revenue remaining after payment of all refunds allowed by law
and expenses of collection that is derived in the preceding fiscal
year from all taxes, except gross production and ad valorem taxes,
imposed on motor fuels used to propel motor vehicles over public
roadways at the lesser of:
(1) the tax rates in effect at the time the taxes are
imposed; or
(2) the tax rates in effect on July 1, 2013, if the
taxes were imposed at those rates.
(i) In preparing an estimate of anticipated revenues for a
succeeding biennium as required by Section 49a, Article III, of
this constitution, the comptroller shall estimate the amount of the
transfers that will be made under Subsection (h) of this section.
The comptroller shall deduct that amount from the estimate of
anticipated revenues as if the transfers were made on August 31 of
that fiscal year.
SECTION 3. Section 7-a, Article VIII, Texas Constitution,
is amended to read as follows:
Sec. 7-a. Subject to legislative appropriation, allocation
and direction, all net revenues remaining after payment of all
refunds allowed by law and expenses of collection derived from
motor vehicle registration fees, and all taxes, except gross
production and ad valorem taxes, on motor fuels and lubricants used
to propel motor vehicles over public roadways, shall be used for the
sole purpose of acquiring rights-of-way, constructing,
maintaining, and policing such public roadways, and for the
administration of such laws as may be prescribed by the Legislature
pertaining to the supervision of traffic and safety on such roads;
[and for the payment of the principal and interest on county and
road district bonds or warrants voted or issued prior to January 2,
1939, and declared eligible prior to January 2, 1945, for payment
out of the County and Road District Highway Fund under existing
law;] provided, however, that one-fourth (1/4) of such net revenue
from the motor fuel tax shall be used for the sole purpose of
acquiring rights-of-way, constructing, and maintaining such public
roadways, other than toll roads [shall be allocated to the
Available School Fund]; and, provided, however, that the net
revenue derived by counties from motor vehicle registration fees
shall never be less than the maximum amounts allowed to be retained
by each County and the percentage allowed to be retained by each
County under the laws in effect on January 1, 1945. Nothing
contained herein shall be construed as authorizing the pledging of
the State's credit for any purpose.
SECTION 4. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to 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.
(b) The amendments to Section 49-g, Article III, and Section
5, Article VII, of this constitution take effect immediately on the
final canvass of the election on the amendments. If, between
September 1, 2013, and the effective date of the amendments to
Section 49-g, Article III, and Section 5, Article VII, of this
constitution, the comptroller of public accounts has transferred
from general revenue to the economic stabilization fund amounts in
accordance with Sections 49-g(c), (d), and (e), Article III, as
those subsections provided at the time of the transfer, as soon as
practicable after the effective date of the amendments, the
comptroller shall return the transferred amounts from the economic
stabilization fund to general revenue and transfer from general
revenue to the available school fund and the economic stabilization
fund amounts in accordance with the amended provisions,
irrespective of whether the transfers for that fiscal year occur
before, on, or after the 90th day of the fiscal year beginning
September 1, 2013.
(c) The amendment to Section 7-a, Article VIII, of this
constitution takes effect January 1, 2014, and applies only to the
collection and allocation of tax revenue derived from tax liability
accruing on and after that date.
(d) This temporary provision expires January 1, 2015.
SECTION 5. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 5, 2013.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment 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."