84R19391 TJB-D
By: Murphy H.B. No. 1250
Substitute the following for H.B. No. 1250:
By: Button C.S.H.B. No. 1250
A BILL TO BE ENTITLED
AN ACT
relating to the requirements regarding creation of qualifying jobs
for the purpose of eligibility for a limitation on appraised value
of property for ad valorem tax purposes under the Texas Economic
Development Act.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 313.021, Tax Code, is amended by
amending Subdivisions (3) and (5) and adding Subdivision (6) to
read as follows:
(3) "Qualifying job" means a permanent full-time job
that:
(A) requires at least 1,600 hours of work a year;
(B) is not transferred from one area in this
state to another area in this state, unless the transfer represents
a net new job in this state;
(C) is not created to replace a previous
employee;
(D) is covered by a group health benefit plan for
which the business offers to pay at least 80 percent of the premiums
or other charges assessed for employee-only coverage under the
plan, regardless of whether an employee may voluntarily waive the
coverage; and
(E) pays at least 110 percent of the lesser of:
(i) the state median annual wage for
manufacturing jobs in the state; or
(ii) the county average annual [weekly]
wage for manufacturing jobs in the county where the job is located.
(F) In determining whether a property owner has
created the number of qualifying jobs required under this chapter,
operations, services and other related jobs created in connection
with the project, including those employed by third parties under
contract, may satisfy the minimum qualifying jobs requirement for
the project if the Texas Workforce Commission determines that the
cumulative economic benefits to the state of these jobs is the same
or greater than that associated with the minimum number of
qualified jobs required to be created under this chapter. The
Texas Workforce Commission shall [may] adopt rules to implement
this subsection.
(5) "County average annual [weekly] wage for
manufacturing jobs" and "county average annual wage for all jobs"
mean [means]:
(A) the average weekly wage in a county for
manufacturing jobs or for all jobs, as applicable, during the most
recent four quarterly periods for which data is available at the
time a person submits an application for a limitation on appraised
value under this subchapter, as computed by the Texas Workforce
Commission, multiplied by 52; or
(B) the average weekly wage for manufacturing
jobs or for all jobs, as applicable, in the region designated for
the regional planning commission, council of governments, or
similar regional planning agency created under Chapter 391, Local
Government Code, in which the county is located during the most
recent four quarterly periods for which data is available at the
time a person submits an application for a limitation on appraised
value under this subchapter, as computed by the Texas Workforce
Commission, multiplied by 52.
(6) "State median annual wage for manufacturing jobs"
and "state median annual wage for all jobs" mean the median annual
wage in the state for manufacturing jobs or for all jobs, as
applicable, during the most recent period for which data is
available at the time a person submits an application for a
limitation on appraised value under this subchapter, as computed by
the Texas Workforce Commission.
SECTION 2. Section 313.024(d), Tax Code, is amended to read
as follows:
(d) To be eligible for a limitation on appraised value under
this subchapter, the property owner must create the required number
of new qualifying jobs as defined by Section 313.021(3) and the
average annual [weekly] wage for all jobs created by the owner that
are not qualifying jobs must exceed the lesser of:
(1) the state median annual wage for all jobs in the
state; or
(2) the county average annual [weekly] wage for all
jobs in the county where the jobs are located.
SECTION 3. Section 313.032(c), Tax Code, is amended to read
as follows:
(c) The portion of the report described by Subsection (a)(2)
must be based on data certified to the comptroller by each recipient
or former recipient of a limitation on appraised value under this
chapter. The comptroller shall verify the data on which the portion
of the report described by Subsections (a)(2)(A), (B), and (C) is
based using information from the Texas Workforce Commission, the
chief appraiser of the applicable appraisal district, or other
sources the comptroller considers reliable.
SECTION 4. As soon as practicable after the effective date
of this Act, the Texas Workforce Commission shall adopt rules to
implement Section 313.021(3)(F), Tax Code, as amended by this Act.
SECTION 5. Sections 313.021 and 313.024, Tax Code, as
amended by this Act, apply only to an agreement entered into under
Chapter 313, Tax Code, on or after the effective date of this Act.
An agreement entered into under that chapter before the effective
date of this Act is governed by the law in effect on the date the
agreement was entered into, and the former law is continued in
effect for that purpose.
SECTION 6. This Act takes effect September 1, 2015.