85R8184 MTB/CJC-F
By: Darby H.B. No. 2813
A BILL TO BE ENTITLED
AN ACT
relating to the abolishment of the transportation infrastructure
fund and the grant program using money from the fund.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 222.110(a), (e), and (h),
Transportation Code, are amended to read as follows:
(a) In this section, "sales[:
[(1) "Sales] tax base" for a transportation
reinvestment zone means the amount of sales and use taxes imposed by
a municipality under Section 321.101(a), Tax Code, or by a county
under Chapter 323, Tax Code, as applicable, attributable to the
zone for the year in which the zone was designated under this
chapter.
[(2) "Transportation reinvestment zone" includes a
county energy transportation reinvestment zone.]
(e) The sales and use taxes to be deposited into the tax
increment account under this section may be disbursed from the
account only to:
(1) pay for projects authorized under Section 222.104
or 222.108; and
(2) notwithstanding Sections 321.506 and 323.505, Tax
Code, satisfy claims of holders of tax increment bonds, notes, or
other obligations issued or incurred for projects authorized under
Section 222.104[, 222.1071,] or 222.108.
(h) The hearing required under Subsection (g) may be held in
conjunction with a hearing held under Section 222.106(e) or[,]
222.107(e)[, or 222.1071(d)] if the ordinance or order designating
an area as a transportation reinvestment zone under Section 222.106
or[,] 222.107[, or 222.1071] also designates a sales tax increment
under Subsection (b).
SECTION 2. Section 256.009(a), Transportation Code, is
amended to read as follows:
(a) Not later than January 30 of each year, the county
auditor or, if the county does not have a county auditor, the
official having the duties of the county auditor shall file a report
with the comptroller that includes:
(1) an account of how[:
[(A)] the money allocated to a county under
Section 256.002 during the preceding year was spent; [and
[(B) if the county designated a county energy
transportation reinvestment zone, money paid into a tax increment
account for the zone or from an award under Subchapter C was spent;]
(2) a description, including location, of any new
roads constructed in whole or in part with the money[:
[(A)] allocated to a county under Section 256.002
during the preceding year; [and
[(B) paid into a tax increment account for the
zone or from an award under Subchapter C if the county designated a
county energy transportation reinvestment zone;]
(3) any other information related to the
administration of Sections 256.002 and 256.003 that the comptroller
requires; and
(4) the total amount of expenditures for county road
and bridge construction, maintenance, rehabilitation, right-of-way
acquisition, and utility construction and other appropriate road
expenditures of county funds in the preceding county fiscal year
that are required by the constitution or other law to be spent on
public roads or highways.
SECTION 3. The following provisions of the Transportation
Code are repealed:
(1) Subchapter C, Chapter 256; and
(2) Sections 222.1071, 222.1072, and 222.110(i).
SECTION 4. (a) On December 31, 2017, the transportation
infrastructure fund is abolished and the comptroller of public
accounts shall transfer the unencumbered balance of the fund to the
state highway fund for use in accordance with legislative
appropriation.
(b) The abolishment of the transportation infrastructure
fund and the repeal of Subchapter C, Chapter 256, Transportation
Code, do not affect the validity of any contract or agreement
between the Texas Department of Transportation and a county that is
entered into under that subchapter before December 31, 2017.
SECTION 5. The repeal by this Act of Section 222.1071,
Transportation Code, does not affect the validity of bonds issued
under that section before the effective date of this Act. Bonds
issued before the effective date of this Act are governed by the law
in effect when the bonds were issued, and that law is continued in
effect for purposes of the validity of those bonds.
SECTION 6. The repeal by this Act of Section 222.1071,
Transportation Code, does not affect the amount of any tax rate
calculation under Chapter 26, Tax Code, for the 2018 tax year or a
subsequent tax year pertaining to a county that imposes taxes on
property that for the 2017 tax year was located in a county energy
transportation reinvestment zone. Under Section 26.03, Tax Code,
for the duration of the zone, in any tax rate calculation under
Chapter 26 of that code, the portion of the captured appraised value
of property located in the zone that corresponded to the tax
increment of the county from that property that the county agreed to
pay into the tax increment account for the zone was excluded from
the value of property taxable by the county, and the portion of the
tax increment of the county that the county agreed to pay into the
account for the zone was excluded from the amount of taxes imposed
or collected by the county. Because beginning with the 2018 tax
year both that property value and the taxes corresponding to that
property value will be included in the calculation of ad valorem tax
rates of the county under Chapter 26, Tax Code, the amounts of those
tax rates will be unaffected.
SECTION 7. This Act takes effect December 31, 2017.