Texas 2015 - 84th Regular

Texas Senate Bill SB61 Compare Versions

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

Old	New	Differences
1	1	84R405 JAM-D
2	2	By: Huffines S.B. No. 61
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the allocation and use of revenue derived from certain
8	8	transportation-related taxes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 43.001(b), Education Code, is amended to
11	11	read as follows:
12	12	(b) The available school fund, which shall be apportioned
13	13	annually to each county according to its scholastic population,
14	14	consists of:
15	15	(1) the distributions to the fund from the permanent
16	16	school fund as provided by Section 5(a), Article VII, Texas
17	17	Constitution;
18	18	(2) one-fourth of all revenue derived from all state
19	19	occupation taxes, exclusive of delinquencies and cost of
20	20	collection; and
21	21	(3) [one-fourth of revenue derived from state gasoline
22	22	and special fuels excise taxes as provided by law; and
23	23	[(4)] all other appropriations to the available school
24	24	fund made by the legislature for public school purposes.
25	25	SECTION 2. Section 152.122, Tax Code, is amended to read as
26	26	follows:
27	27	Sec. 152.122. ALLOCATION AND USE OF TAX. (a) The
28	28	comptroller shall deposit the funds received under Sections
29	29	152.027, 152.047, and [Section] 152.121 [of this code as follows:
30	30	[(1) 1/4] to the credit of the state highway
31	31	[foundation school fund; and
32	32	[(2) the remaining funds to the credit of the general
33	33	revenue] fund.
34	34	(b) Money deposited to the state highway fund under this
35	35	section may be used only for acquiring rights-of-way and
36	36	constructing public roadways.
37	37	SECTION 3. Section 162.503(a), Tax Code, is amended to read
38	38	as follows:
39	39	(a) On or before the fifth workday after the end of each
40	40	month, the comptroller, after making all deductions for refund
41	41	purposes and for the amounts allocated under Sections 162.502 and
42	42	162.5025, shall allocate the net remainder of the taxes collected
43	43	under Subchapter B as follows:
44	44	(1) three-fourths [one-fourth of the tax shall be
45	45	deposited to the credit of the available school fund;
46	46	[(2) one-half] of the tax shall be deposited to the
47	47	credit of the state highway fund for the construction and
48	48	maintenance of the state road system under existing law; and
49	49	(2) [(3)] from the remaining one-fourth of the tax the
50	50	comptroller shall:
51	51	(A) deposit to the credit of the county and road
52	52	district highway fund all the remaining tax receipts until a total
53	53	of $7,300,000 has been credited to the fund each fiscal year; and
54	54	(B) after the amount required to be deposited to
55	55	the county and road district highway fund has been deposited,
56	56	deposit to the credit of the state highway fund the remainder of the
57	57	one-fourth of the tax, the amount to be provided on the basis of
58	58	allocations made each month of the fiscal year, which sum shall be
59	59	used by the Texas Department of Transportation for the
60	60	construction, improvement, and maintenance of farm-to-market
61	61	roads.
62	62	SECTION 4. Section 162.504(a), Tax Code, is amended to read
63	63	as follows:
64	64	(a) On or before the fifth workday after the end of each
65	65	month, the comptroller, after making deductions for refund
66	66	purposes, for the administration and enforcement of this chapter,
67	67	and for the amounts allocated under Section 162.5025, shall deposit
68	68	[allocate] the remainder of the taxes collected under Subchapter C
69	69	[as follows:
70	70	[(1) one-fourth of the taxes shall be deposited to the
71	71	credit of the available school fund; and
72	72	[(2) three-fourths of the taxes shall be deposited] to
73	73	the credit of the state highway fund.
74	74	SECTION 5. Section 162.505, Tax Code, is amended to read as
75	75	follows:
76	76	Sec. 162.505. ALLOCATION OF LIQUEFIED GAS TAX. On or before
77	77	the fifth workday after the end of each month, the comptroller,
78	78	after making deductions for refund purposes and for the
79	79	administration and enforcement of this chapter, shall deposit
80	80	[allocate] the remainder of the taxes collected under Subchapter D
81	81	[as follows:
82	82	[(1) one-fourth of the taxes shall be deposited to the
83	83	credit of the available school fund; and
84	84	[(2) three-fourths of the taxes shall be deposited] to
85	85	the credit of the state highway fund.
86	86	SECTION 6. Section 152.1222, Tax Code, is repealed.
87	87	SECTION 7. This Act takes effect January 1, 2016, but only
88	88	if the constitutional amendment proposed by the 84th Legislature,
89	89	Regular Session, 2015, prescribing the purposes for which revenues
90	90	from motor vehicle registration fees and taxes on motor fuels and
91	91	lubricants may be used is approved by the voters. If that amendment
92	92	is not approved by the voters, this Act has no effect.