85R20534 JNC-D By: Capriglione H.C.R. No. 118 CONCURRENT RESOLUTION WHEREAS, In the 2015 election, 83 percent of Texas voters approved Proposition 7, a state constitutional amendment directing the allocation of a modest portion of sales tax revenue to the state highway fund for much-needed roadwork; and WHEREAS, Senate Bill 1 employs an accounting procedure that delays the prescribed diversion of $2.5 billion for highway funding from the 2019 fiscal year to the following budget cycle; this effectively double counts $2.5 billion, which will appear on the books of both the state's general fund and the highway fund during 2019; and WHEREAS, In addition to counting the same money twice, this tactic ignores Section 7-c, Article VIII, of the Texas Constitution, which requires the state comptroller to shift designated revenues to the state highway fund from the general revenue fund in the same fiscal year in which that revenue is collected; and WHEREAS, Failure to allocate the designated revenues to the highway fund in the correct year would contravene both the Texas Constitution and the clearly expressed desire of an overwhelming percentage of Texas voters; now, therefore, be it RESOLVED, That the 85th Legislature of the State of Texas hereby find that the diversion of sales tax funds from general revenue to the state highway fund was approved by Texas voters in 2015 and is required under Section 7-c, Article VIII, of the Texas Constitution; and, be it further RESOLVED, That the Texas Legislature affirm that a delay of this transfer from one fiscal year to another is unconstitutional.