Texas 2015 - 84th Regular

Texas House Bill HB3594 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R8786 SMH-D
2	2	By: Miller of Fort Bend H.B. No. 3594
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to credits against the ad valorem taxes imposed by a school
8	8	district on the property of certain persons who provide an
9	9	educational alternative for a child eligible to attend a public
10	10	school in the district.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Chapter 31, Tax Code, is amended by adding
13	13	Sections 31.051 and 31.052 to read as follows:
14	14	Sec. 31.051. SCHOOL TAX CREDIT FOR CORPORATION THAT PAYS
15	15	PRIVATE SCHOOL TUITION. (a) In this section, "educationally
16	16	disadvantaged" and "private school" have the meanings assigned by
17	17	Section 5.001, Education Code.
18	18	(b) A corporation that owns property taxable by a school
19	19	district and that pays the tuition for a child who is educationally
20	20	disadvantaged to attend a private school when the child is eligible
21	21	under Section 25.001, Education Code, to attend a public school in
22	22	the school district free of tuition is entitled to a tax credit
23	23	against the taxes imposed by the school district on the
24	24	corporation's property.
25	25	(c) In a tax year, the amount of a corporation's tax credit
26	26	under this section is equal to the lesser of:
27	27	(1) the amount of tuition described by Subsection (b)
28	28	that the corporation paid in that tax year; or
29	29	(2) the amount computed by adding the school
30	30	district's tier one local share for the school year beginning in
31	31	that tax year under Section 42.252, Education Code, and the
32	32	district's tier two local revenue for that year under Section
33	33	42.302, Education Code, and dividing that sum by the number of
34	34	students in weighted average daily attendance, as computed under
35	35	Section 42.302, Education Code.
36	36	(d) A corporation applying for a tax credit under this
37	37	section for a tax year must submit proof to the collector for the
38	38	school district showing:
39	39	(1) that in that tax year the corporation paid the
40	40	tuition for a child who is educationally disadvantaged to attend a
41	41	private school when the child was eligible under Section 25.001,
42	42	Education Code, to attend a public school in that school district
43	43	free of tuition; and
44	44	(2) the amount of tuition paid by the corporation.
45	45	(e) The corporation must submit to the collector for the
46	46	school district the proof required by Subsection (d) not later than
47	47	January 31 of the year following the tax year for which the credit
48	48	is claimed or the date the corporation pays the taxes to which the
49	49	credit applies, whichever date is earlier.
50	50	(f) Not later than March 1 of each year, in the manner
51	51	prescribed by the comptroller, a school district shall provide to
52	52	the comptroller:
53	53	(1) the number of corporations that claimed a tax
54	54	credit under this section for the preceding tax year and the amount
55	55	of tax credit allowed to each corporation; and
56	56	(2) any other information relating to the tax credits
57	57	that the comptroller requires.
58	58	(g) A corporation may receive tax credits for paying the
59	59	tuition for more than one child to attend a private school.
60	60	(h) The tax credit may be applied only to school district
61	61	taxes imposed on the corporation's property in the tax year for
62	62	which the tax credit is granted.
63	63	Sec. 31.052. SCHOOL TAX CREDIT FOR PARENT WHO PAYS PRIVATE
64	64	SCHOOL TUITION OR HOMESCHOOLS CHILD. (a) In this section, "private
65	65	school" has the meaning assigned by Section 5.001, Education Code.
66	66	(b) A person who receives an exemption under Section
67	67	11.13(b) from taxes imposed by a school district and who pays the
68	68	tuition for the person's child to attend a private school or who
69	69	homeschools the person's child when the child is eligible under
70	70	Section 25.001, Education Code, to attend a public school in the
71	71	school district free of tuition is entitled to a tax credit against
72	72	the taxes imposed by the school district on the person's residence
73	73	homestead.
74	74	(c) In a tax year, the amount of the tax credit under this
75	75	section for a person who pays the tuition for the person's child to
76	76	attend a private school is equal to the lesser of:
77	77	(1) the amount of tuition described by Subsection (b)
78	78	that the person paid in that tax year; or
79	79	(2) the amount computed by adding the school
80	80	district's tier one local share for the school year beginning in
81	81	that tax year under Section 42.252, Education Code, and the
82	82	district's tier two local revenue for that year under Section
83	83	42.302, Education Code, and dividing that sum by the number of
84	84	students in weighted average daily attendance, as computed under
85	85	Section 42.302, Education Code.
86	86	(d) In a tax year, the amount of the tax credit under this
87	87	section for a person who homeschools the person's child is the
88	88	amount described by Subsection (c)(2).
89	89	(e) A person applying for a tax credit under this section
90	90	for a tax year must submit proof to the collector for the school
91	91	district showing:
92	92	(1) that in that tax year the person paid the tuition
93	93	for the person's child to attend a private school or homeschooled
94	94	the person's child when the child was eligible under Section
95	95	25.001, Education Code, to attend a public school in that school
96	96	district free of tuition; and
97	97	(2) the amount of tuition paid by the person, if
98	98	applicable.
99	99	(f) The person must submit to the collector for the school
100	100	district the proof required by Subsection (e) not later than
101	101	January 31 of the year following the tax year for which the credit
102	102	is claimed or the date the person pays the taxes to which the credit
103	103	applies, whichever date is earlier.
104	104	(g) Not later than March 1 of each year, in the manner
105	105	prescribed by the comptroller, a school district shall provide to
106	106	the comptroller:
107	107	(1) the number of persons who claimed a tax credit
108	108	under this section for the preceding tax year and the amount of tax
109	109	credit allowed to each person; and
110	110	(2) any other information relating to the tax credits
111	111	that the comptroller requires.
112	112	(h) A person may receive tax credits for:
113	113	(1) paying the tuition for more than one of the
114	114	person's children to attend a private school; or
115	115	(2) homeschooling more than one of the person's
116	116	children.
117	117	(i) The tax credit may be applied only to school district
118	118	taxes imposed on the person's residence homestead in the tax year
119	119	for which the tax credit is granted.
120	120	SECTION 2. Section 42.302(e), Education Code, is amended to
121	121	read as follows:
122	122	(e) For purposes of this section, school district taxes for
123	123	which credit is granted under Section 31.051 or 31.052, Tax Code, or
124	124	former Subchapter D, Chapter 313, Tax Code, are considered taxes
125	125	collected by the school district as if the taxes were paid when the
126	126	credit for the taxes was granted.
127	127	SECTION 3. This Act applies only to ad valorem taxes imposed
128	128	for a tax year beginning on or after the effective date of this Act.
129	129	SECTION 4. This Act takes effect January 1, 2016, but only
130	130	if the constitutional amendment proposed by the 84th Legislature,
131	131	Regular Session, 2015, to authorize the legislature to provide for
132	132	credits against the ad valorem taxes imposed by a school district on
133	133	the property of certain persons who provide an educational
134	134	alternative for a child eligible to attend a public school in the
135	135	district is approved by the voters. If that amendment is not
136	136	approved by the voters, this Act has no effect.