84R8786 SMH-D
By: Miller of Fort Bend H.B. No. 3594
A BILL TO BE ENTITLED
AN ACT
relating to credits against the ad valorem taxes imposed by a school
district on the property of certain persons who provide an
educational alternative for a child eligible to attend a public
school in the district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 31, Tax Code, is amended by adding
Sections 31.051 and 31.052 to read as follows:
Sec. 31.051. SCHOOL TAX CREDIT FOR CORPORATION THAT PAYS
PRIVATE SCHOOL TUITION. (a) In this section, "educationally
disadvantaged" and "private school" have the meanings assigned by
Section 5.001, Education Code.
(b) A corporation that owns property taxable by a school
district and that pays the tuition for a child who is educationally
disadvantaged to attend a private school when the child is eligible
under Section 25.001, Education Code, to attend a public school in
the school district free of tuition is entitled to a tax credit
against the taxes imposed by the school district on the
corporation's property.
(c) In a tax year, the amount of a corporation's tax credit
under this section is equal to the lesser of:
(1) the amount of tuition described by Subsection (b)
that the corporation paid in that tax year; or
(2) the amount computed by adding the school
district's tier one local share for the school year beginning in
that tax year under Section 42.252, Education Code, and the
district's tier two local revenue for that year under Section
42.302, Education Code, and dividing that sum by the number of
students in weighted average daily attendance, as computed under
Section 42.302, Education Code.
(d) A corporation applying for a tax credit under this
section for a tax year must submit proof to the collector for the
school district showing:
(1) that in that tax year the corporation paid the
tuition for a child who is educationally disadvantaged to attend a
private school when the child was eligible under Section 25.001,
Education Code, to attend a public school in that school district
free of tuition; and
(2) the amount of tuition paid by the corporation.
(e) The corporation must submit to the collector for the
school district the proof required by Subsection (d) not later than
January 31 of the year following the tax year for which the credit
is claimed or the date the corporation pays the taxes to which the
credit applies, whichever date is earlier.
(f) Not later than March 1 of each year, in the manner
prescribed by the comptroller, a school district shall provide to
the comptroller:
(1) the number of corporations that claimed a tax
credit under this section for the preceding tax year and the amount
of tax credit allowed to each corporation; and
(2) any other information relating to the tax credits
that the comptroller requires.
(g) A corporation may receive tax credits for paying the
tuition for more than one child to attend a private school.
(h) The tax credit may be applied only to school district
taxes imposed on the corporation's property in the tax year for
which the tax credit is granted.
Sec. 31.052. SCHOOL TAX CREDIT FOR PARENT WHO PAYS PRIVATE
SCHOOL TUITION OR HOMESCHOOLS CHILD. (a) In this section, "private
school" has the meaning assigned by Section 5.001, Education Code.
(b) A person who receives an exemption under Section
11.13(b) from taxes imposed by a school district and who pays the
tuition for the person's child to attend a private school or who
homeschools the person's child when the child is eligible under
Section 25.001, Education Code, to attend a public school in the
school district free of tuition is entitled to a tax credit against
the taxes imposed by the school district on the person's residence
homestead.
(c) In a tax year, the amount of the tax credit under this
section for a person who pays the tuition for the person's child to
attend a private school is equal to the lesser of:
(1) the amount of tuition described by Subsection (b)
that the person paid in that tax year; or
(2) the amount computed by adding the school
district's tier one local share for the school year beginning in
that tax year under Section 42.252, Education Code, and the
district's tier two local revenue for that year under Section
42.302, Education Code, and dividing that sum by the number of
students in weighted average daily attendance, as computed under
Section 42.302, Education Code.
(d) In a tax year, the amount of the tax credit under this
section for a person who homeschools the person's child is the
amount described by Subsection (c)(2).
(e) A person applying for a tax credit under this section
for a tax year must submit proof to the collector for the school
district showing:
(1) that in that tax year the person paid the tuition
for the person's child to attend a private school or homeschooled
the person's child when the child was eligible under Section
25.001, Education Code, to attend a public school in that school
district free of tuition; and
(2) the amount of tuition paid by the person, if
applicable.
(f) The person must submit to the collector for the school
district the proof required by Subsection (e) not later than
January 31 of the year following the tax year for which the credit
is claimed or the date the person pays the taxes to which the credit
applies, whichever date is earlier.
(g) Not later than March 1 of each year, in the manner
prescribed by the comptroller, a school district shall provide to
the comptroller:
(1) the number of persons who claimed a tax credit
under this section for the preceding tax year and the amount of tax
credit allowed to each person; and
(2) any other information relating to the tax credits
that the comptroller requires.
(h) A person may receive tax credits for:
(1) paying the tuition for more than one of the
person's children to attend a private school; or
(2) homeschooling more than one of the person's
children.
(i) The tax credit may be applied only to school district
taxes imposed on the person's residence homestead in the tax year
for which the tax credit is granted.
SECTION 2. Section 42.302(e), Education Code, is amended to
read as follows:
(e) For purposes of this section, school district taxes for
which credit is granted under Section 31.051 or 31.052, Tax Code, or
former Subchapter D, Chapter 313, Tax Code, are considered taxes
collected by the school district as if the taxes were paid when the
credit for the taxes was granted.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2016, but only
if the constitutional amendment proposed by the 84th Legislature,
Regular Session, 2015, to authorize the legislature to provide for
credits against the ad valorem taxes imposed by a school district on
the property of certain persons who provide an educational
alternative for a child eligible to attend a public school in the
district is approved by the voters. If that amendment is not
approved by the voters, this Act has no effect.