By: Zerwas H.B. No. 3849 A BILL TO BE ENTITLED AN ACT relating to the creation and re-creation of funds and accounts, the dedication and rededication of revenue, and the exemption of unappropriated money from use for general governmental purposes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. DEFINITION. In any provision of this Act that does not amend current law, "state agency" means an office, institution, or other agency that is in the executive branch or the judicial branch of state government, has authority that is not limited to a geographical portion of the state, and was created by the constitution or a statute of this state. The term does not include an institution of higher education as defined by Section 61.003, Education Code. SECTION 2. ABOLITION OF FUNDS, ACCOUNTS, AND DEDICATIONS. Except as otherwise specifically provided by this Act, all funds and accounts created or re-created by an Act of the 85th Legislature, Regular Session, 2017, that becomes law and all dedications or rededications of revenue collected by a state agency for a particular purpose by an Act of the 85th Legislature, Regular Session, 2017, that becomes law are abolished on the later of August 31, 2017, or the date the Act creating or re-creating the fund or account or dedicating or rededicating revenue takes effect. SECTION 3. PREVIOUSLY EXEMPT DEDICATIONS, FUNDS, AND ACCOUNTS. Section 2 of this Act does not apply to: (1) statutory dedications, funds, and accounts that were enacted before the 85th Legislature convened to comply with requirements of state constitutional or federal law; (2) dedications, funds, or accounts that remained exempt from former Section 403.094(h), Government Code, at the time dedications, accounts, and funds were abolished under that provision; (3) increases in fees or in other revenue dedicated as described by this section; or (4) increases in fees or in other revenue required to be deposited in a fund or account described by this section. SECTION 4. FEDERAL FUNDS. Section 2 of this Act does not apply to funds created under an Act of the 85th Legislature, Regular Session, 2017, for which separate accounting is required by federal law, except that the funds shall be deposited in accounts in the general revenue fund unless otherwise required by federal law. SECTION 5. TRUST FUNDS. Section 2 of this Act does not apply to trust funds or dedicated revenue deposited to trust funds created under an Act of the 85th Legislature, Regular Session, 2017, except that the trust funds shall be held in the state treasury, with the comptroller in trust, or outside the state treasury with the comptroller's approval. SECTION 6. BOND FUNDS. Section 2 of this Act does not apply to bond funds and pledged funds created or affected by an Act of the 85th Legislature, Regular Session, 2017, except that the funds shall be held in the state treasury, with the comptroller in trust, or outside the state treasury with the comptroller's approval. SECTION 7. CONSTITUTIONAL FUNDS. Section 2 of this Act does not apply to funds or accounts that would be created or re-created by the Texas Constitution or revenue that would be dedicated or rededicated by the Texas Constitution under a constitutional amendment proposed by the 85th Legislature, Regular Session, 2017, or to dedicated revenue deposited to funds or accounts that would be so created or re-created, if the constitutional amendment is approved by the voters. SECTION 8. ADDITIONAL USES FOR DEDICATED FUNDS, ACCOUNTS, OR REVENUE. Section 2 of this Act does not apply to a newly authorized dedication of or use of a dedicated fund, a dedicated account, or dedicated revenue as provided by an Act of the 85th Legislature, Regular Session, 2017, to the extent that Act affects a fund, an account, or revenue that was exempted from funds consolidation before January 1, 2017. A dedicated fund, a dedicated account, or dedicated revenue that was exempted from funds consolidation before January 1, 2017, may be used as an Act of the 85th Legislature, Regular Session, 2017, provides, and a change in the name or authorized use of a previously exempted dedicated fund or account does not affect the fund's or account's dedicated nature. SECTION 9. AMENDMENT OF SECTION 403.095, GOVERNMENT CODE. Effective September 1, 2017, Sections 403.095(b), (d), and (f), Government Code, are amended to read as follows: (b) Notwithstanding any law dedicating or setting aside revenue for a particular purpose or entity, dedicated revenues that on August 31, 2019 [2017], are estimated to exceed the amount appropriated by the General Appropriations Act or other laws enacted by the 85th [84th] Legislature are available for general governmental purposes and are considered available for the purpose of certification under Section 403.121. (d) Following certification of the General Appropriations Act and other appropriations measures enacted by the 85th [84th] Legislature, the comptroller shall reduce each dedicated account as directed by the legislature by an amount that may not exceed the amount by which estimated revenues and unobligated balances exceed appropriations. The reductions may be made in the amounts and at the times necessary for cash flow considerations to allow all the dedicated accounts to maintain adequate cash balances to transact routine business. The legislature may authorize, in the General Appropriations Act, the temporary delay of the excess balance reduction required under this subsection. This subsection does not apply to revenues or balances in: (1) funds outside the treasury; (2) trust funds, which for purposes of this section include funds that may or are required to be used in whole or in part for the acquisition, development, construction, or maintenance of state and local government infrastructures, recreational facilities, or natural resource conservation facilities; (3) funds created by the constitution or a court; or (4) funds for which separate accounting is required by federal law. (f) This section expires September 1, 2019 [2017]. SECTION 10. CANCER PREVENTION AND RESEARCH INTEREST AND SINKING FUND. (a) The comptroller of public accounts shall establish the cancer prevention and research interest and sinking fund in accordance with Section 102.270, Health and Safety Code, as if the cancer prevention and research interest and sinking fund had not been abolished by operation of Section 2, Chapter 839 (H.B. 6), Acts of the 83rd Legislature, Regular Session, 2013. The cancer prevention and research interest and sinking fund is re-created by this Act. The dedication of revenue to the fund made by Section 102.270(b), Health and Safety Code, for the purposes specified by Section 102.270(c), Health and Safety Code, that was abolished by operation of Section 2, Chapter 839 (H.B. 6), Acts of the 83rd Legislature, Regular Session, 2013, is rededicated by this Act for the same purposes. (b) Section 2 of this Act does not apply to the re-creation of the cancer prevention and research interest and sinking fund and rededication of revenue to that fund made by Subsection (a) of this section. SECTION 11. NATIONAL MUSEUM OF THE PACIFIC WAR MUSEUM FUND; DEDICATION OF REVENUE. Section 2 of this Act does not apply to the National Museum of the Pacific War museum fund created as a fund outside the state treasury, or to the dedication of revenue made to that fund, by House Bill No. 1492, Senate Bill No. 694, or other similar legislation of the 85th Legislature, Regular Session, 2017, that becomes law. SECTION 12. ALAMO COMPLEX ACCOUNT; DEDICATION OF REVENUE. Section 2 of this Act does not apply to the Alamo complex account created as an account outside the state treasury by House Bill No. 1831, Senate Bill No. 1156, or other similar legislation of the 85th Legislature, Regular Session, 2017, that becomes law, or to the dedication of revenue made to that account by Section 31.454, Natural Resources Code, for the purposes specified by that section. SECTION 13. DEDICATION OF REVENUE TO WATER RESOURCE MANAGEMENT ACCOUNT. Section 2 of this Act does not apply to the dedication of fees, interest and penalties, and other amounts described by Section 371.061, Health and Safety Code, to the water resource management account as provided by S.B. No. 1105, H.B. No. 3026, or similar legislation of the 85th Legislature, Regular Session, 2017, that becomes law. SECTION 14. EFFECT OF ACT. (a) This Act prevails over any other Act of the 85th Legislature, Regular Session, 2017, regardless of the relative dates of enactment, that purports to create or re-create a special fund or account or to dedicate or rededicate revenue to a particular purpose, including any fund, account, or revenue dedication abolished under former Section 403.094, Government Code. (b) An exemption from the application of Section 403.095, Government Code, contained in another Act of the 85th Legislature, Regular Session, 2017, that is exempted from the application of Section 2 of this Act has no effect. (c) Revenue that, under the terms of another Act of the 85th Legislature, Regular Session, 2017, would be deposited to the credit of a special account or fund shall be deposited to the credit of the undedicated portion of the general revenue fund unless the fund, account, or dedication is exempted under this Act. SECTION 15. EFFECTIVE DATE. Except as otherwise provided by this Act: (1) this Act takes effect immediately if this Act receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution; and (2) if this Act does not receive the vote necessary for immediate effect, this Act takes effect on the 91st day after the last day of the legislative session.