Texas 2015 - 84th Regular

Texas House Bill HB1250 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	84R19391 TJB-D
2	2	By: Murphy H.B. No. 1250
3	3	Substitute the following for H.B. No. 1250:
4	4	By: Button C.S.H.B. No. 1250
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the requirements regarding creation of qualifying jobs
10	10	for the purpose of eligibility for a limitation on appraised value
11	11	of property for ad valorem tax purposes under the Texas Economic
12	12	Development Act.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 313.021, Tax Code, is amended by
15	15	amending Subdivisions (3) and (5) and adding Subdivision (6) to
16	16	read as follows:
17	17	(3) "Qualifying job" means a permanent full-time job
18	18	that:
19	19	(A) requires at least 1,600 hours of work a year;
20	20	(B) is not transferred from one area in this
21	21	state to another area in this state, unless the transfer represents
22	22	a net new job in this state;
23	23	(C) is not created to replace a previous
24	24	employee;
25	25	(D) is covered by a group health benefit plan for
26	26	which the business offers to pay at least 80 percent of the premiums
27	27	or other charges assessed for employee-only coverage under the
28	28	plan, regardless of whether an employee may voluntarily waive the
29	29	coverage; and
30	30	(E) pays at least 110 percent of the lesser of:
31	31	(i) the state median annual wage for
32	32	manufacturing jobs in the state; or
33	33	(ii) the county average annual [weekly]
34	34	wage for manufacturing jobs in the county where the job is located.
35	35	(F) In determining whether a property owner has
36	36	created the number of qualifying jobs required under this chapter,
37	37	operations, services and other related jobs created in connection
38	38	with the project, including those employed by third parties under
39	39	contract, may satisfy the minimum qualifying jobs requirement for
40	40	the project if the Texas Workforce Commission determines that the
41	41	cumulative economic benefits to the state of these jobs is the same
42	42	or greater than that associated with the minimum number of
43	43	qualified jobs required to be created under this chapter. The
44	44	Texas Workforce Commission shall [may] adopt rules to implement
45	45	this subsection.
46	46	(5) "County average annual [weekly] wage for
47	47	manufacturing jobs" and "county average annual wage for all jobs"
48	48	mean [means]:
49	49	(A) the average weekly wage in a county for
50	50	manufacturing jobs or for all jobs, as applicable, during the most
51	51	recent four quarterly periods for which data is available at the
52	52	time a person submits an application for a limitation on appraised
53	53	value under this subchapter, as computed by the Texas Workforce
54	54	Commission, multiplied by 52; or
55	55	(B) the average weekly wage for manufacturing
56	56	jobs or for all jobs, as applicable, in the region designated for
57	57	the regional planning commission, council of governments, or
58	58	similar regional planning agency created under Chapter 391, Local
59	59	Government Code, in which the county is located during the most
60	60	recent four quarterly periods for which data is available at the
61	61	time a person submits an application for a limitation on appraised
62	62	value under this subchapter, as computed by the Texas Workforce
63	63	Commission, multiplied by 52.
64	64	(6) "State median annual wage for manufacturing jobs"
65	65	and "state median annual wage for all jobs" mean the median annual
66	66	wage in the state for manufacturing jobs or for all jobs, as
67	67	applicable, during the most recent period for which data is
68	68	available at the time a person submits an application for a
69	69	limitation on appraised value under this subchapter, as computed by
70	70	the Texas Workforce Commission.
71	71	SECTION 2. Section 313.024(d), Tax Code, is amended to read
72	72	as follows:
73	73	(d) To be eligible for a limitation on appraised value under
74	74	this subchapter, the property owner must create the required number
75	75	of new qualifying jobs as defined by Section 313.021(3) and the
76	76	average annual [weekly] wage for all jobs created by the owner that
77	77	are not qualifying jobs must exceed the lesser of:
78	78	(1) the state median annual wage for all jobs in the
79	79	state; or
80	80	(2) the county average annual [weekly] wage for all
81	81	jobs in the county where the jobs are located.
82	82	SECTION 3. Section 313.032(c), Tax Code, is amended to read
83	83	as follows:
84	84	(c) The portion of the report described by Subsection (a)(2)
85	85	must be based on data certified to the comptroller by each recipient
86	86	or former recipient of a limitation on appraised value under this
87	87	chapter. The comptroller shall verify the data on which the portion
88	88	of the report described by Subsections (a)(2)(A), (B), and (C) is
89	89	based using information from the Texas Workforce Commission, the
90	90	chief appraiser of the applicable appraisal district, or other
91	91	sources the comptroller considers reliable.
92	92	SECTION 4. As soon as practicable after the effective date
93	93	of this Act, the Texas Workforce Commission shall adopt rules to
94	94	implement Section 313.021(3)(F), Tax Code, as amended by this Act.
95	95	SECTION 5. Sections 313.021 and 313.024, Tax Code, as
96	96	amended by this Act, apply only to an agreement entered into under
97	97	Chapter 313, Tax Code, on or after the effective date of this Act.
98	98	An agreement entered into under that chapter before the effective
99	99	date of this Act is governed by the law in effect on the date the
100	100	agreement was entered into, and the former law is continued in
101	101	effect for that purpose.
102	102	SECTION 6. This Act takes effect September 1, 2015.