Texas 2017 - 85th Regular

Texas House Bill HB386 Compare Versions

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

Old	New	Differences
1	1	85R1853 TJB-D
2	2	By: Murphy H.B. No. 386
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the requirements regarding creation of qualifying jobs
8	8	for the purpose of eligibility for a limitation on appraised value
9	9	of property for ad valorem tax purposes under the Texas Economic
10	10	Development Act.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 313.021, Tax Code, is amended by
13	13	amending Subdivisions (3) and (5) and adding Subdivision (6) to
14	14	read as follows:
15	15	(3) "Qualifying job" means a permanent full-time job
16	16	that:
17	17	(A) requires at least 1,600 hours of work a year;
18	18	(B) is not transferred from one area in this
19	19	state to another area in this state, unless the transfer represents
20	20	a net new job in this state;
21	21	(C) is not created to replace a previous
22	22	employee;
23	23	(D) is covered by a group health benefit plan for
24	24	which the business offers to pay at least 80 percent of the premiums
25	25	or other charges assessed for employee-only coverage under the
26	26	plan, regardless of whether an employee may voluntarily waive the
27	27	coverage; and
28	28	(E) pays at least 110 percent of the lesser of:
29	29	(i) the state median annual wage for
30	30	manufacturing jobs in the state; or
31	31	(ii) the county average annual [weekly]
32	32	wage for manufacturing jobs in the county where the job is located.
33	33	(F) In determining whether a property owner has
34	34	created the number of qualifying jobs required under this chapter,
35	35	operations, services and other related jobs created in connection
36	36	with the project, including those employed by third parties under
37	37	contract, may satisfy the minimum qualifying jobs requirement for
38	38	the project if the Texas Workforce Commission determines that the
39	39	cumulative economic benefits to the state of these jobs is the same
40	40	or greater than that associated with the minimum number of
41	41	qualified jobs required to be created under this chapter. The
42	42	Texas Workforce Commission shall [may] adopt rules to implement
43	43	this subsection.
44	44	(5) "County average annual [weekly] wage for
45	45	manufacturing jobs" and "county average annual wage for all jobs"
46	46	mean [means]:
47	47	(A) the average weekly wage in a county for
48	48	manufacturing jobs or for all jobs, as applicable, during the most
49	49	recent four quarterly periods for which data is available at the
50	50	time a person submits an application for a limitation on appraised
51	51	value under this subchapter, as computed by the Texas Workforce
52	52	Commission, multiplied by 52; or
53	53	(B) the average weekly wage for manufacturing
54	54	jobs or for all jobs, as applicable, in the region designated for
55	55	the regional planning commission, council of governments, or
56	56	similar regional planning agency created under Chapter 391, Local
57	57	Government Code, in which the county is located during the most
58	58	recent four quarterly periods for which data is available at the
59	59	time a person submits an application for a limitation on appraised
60	60	value under this subchapter, as computed by the Texas Workforce
61	61	Commission, multiplied by 52.
62	62	(6) "State median annual wage for manufacturing jobs"
63	63	and "state median annual wage for all jobs" mean the median annual
64	64	wage in the state for manufacturing jobs or for all jobs, as
65	65	applicable, during the most recent period for which data is
66	66	available at the time a person submits an application for a
67	67	limitation on appraised value under this subchapter, as computed by
68	68	the Texas Workforce Commission.
69	69	SECTION 2. Section 313.024(d), Tax Code, is amended to read
70	70	as follows:
71	71	(d) To be eligible for a limitation on appraised value under
72	72	this subchapter, the property owner must create the required number
73	73	of new qualifying jobs as defined by Section 313.021(3) and the
74	74	average annual [weekly] wage for all jobs created by the owner that
75	75	are not qualifying jobs must exceed the lesser of:
76	76	(1) the state median annual wage for all jobs in the
77	77	state; or
78	78	(2) the county average annual [weekly] wage for all
79	79	jobs in the county where the jobs are located.
80	80	SECTION 3. Section 313.032(c), Tax Code, is amended to read
81	81	as follows:
82	82	(c) The portion of the report described by Subsection (a)(2)
83	83	must be based on data certified to the comptroller by each recipient
84	84	or former recipient of a limitation on appraised value under this
85	85	chapter. The comptroller shall verify the data on which the portion
86	86	of the report described by Subsections (a)(2)(A), (B), and (C) is
87	87	based using information from the Texas Workforce Commission, the
88	88	chief appraiser of the applicable appraisal district, or other
89	89	sources the comptroller considers reliable.
90	90	SECTION 4. As soon as practicable after the effective date
91	91	of this Act, the Texas Workforce Commission shall adopt rules to
92	92	implement Section 313.021(3)(F), Tax Code, as amended by this Act.
93	93	SECTION 5. Sections 313.021 and 313.024, Tax Code, as
94	94	amended by this Act, apply only to an agreement entered into under
95	95	Chapter 313, Tax Code, on or after the effective date of this Act.
96	96	An agreement entered into under that chapter before the effective
97	97	date of this Act is governed by the law in effect on the date the
98	98	agreement was entered into, and the former law is continued in
99	99	effect for that purpose.
100	100	SECTION 6. This Act takes effect September 1, 2017.