1 | 1 | | 85S11149 CAE-D |
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2 | 2 | | By: Schubert H.B. No. 274 |
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3 | 3 | | |
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4 | 4 | | |
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5 | 5 | | A BILL TO BE ENTITLED |
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6 | 6 | | AN ACT |
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7 | 7 | | relating to the extension of additional state aid for tax reduction |
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8 | 8 | | provided to certain school districts. |
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9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 10 | | ARTICLE 1. EXTENSION OF ADDITIONAL STATE AID FOR TAX REDUCTION |
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11 | 11 | | SECTION 1.01. Section 42.2516(c-1), Education Code, is |
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12 | 12 | | amended to read as follows: |
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13 | 13 | | (c-1) Revenue generated by the portion of a district's |
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14 | 14 | | maintenance and operations tax rate included in calculating the |
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15 | 15 | | district's compressed tax rate under Section 42.101(a-1) and local |
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16 | 16 | | share under Section 42.252(a-1) is included in determining the |
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17 | 17 | | amount to which a district is entitled under this section, but may |
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18 | 18 | | not increase the total amount of revenue per weighted student to |
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19 | 19 | | which the district is entitled under this section. This subsection |
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20 | 20 | | expires September 1, 2019 [2017]. |
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21 | 21 | | SECTION 1.02. Section 42.2518(a), Education Code, is |
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22 | 22 | | amended to read as follows: |
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23 | 23 | | (a) For the 2015-2016 through 2018-2019 [and 2016-2017] |
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24 | 24 | | school years, a school district is entitled to additional state aid |
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25 | 25 | | to the extent that state and local revenue under this chapter and |
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26 | 26 | | Chapter 41 is less than the state and local revenue that would have |
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27 | 27 | | been available to the district under Chapter 41 and this chapter as |
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28 | 28 | | those chapters existed on September 1, 2015, if the increase in the |
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29 | 29 | | residence homestead exemption under Section 1-b(c), Article VIII, |
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30 | 30 | | Texas Constitution, and the additional limitation on tax increases |
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31 | 31 | | under Section 1-b(d) of that article as proposed by S.J.R. 1, 84th |
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32 | 32 | | Legislature, Regular Session, 2015, had not occurred. |
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33 | 33 | | SECTION 1.03. Effective September 1, 2019, Section |
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34 | 34 | | 42.2518(a), Education Code, is amended to read as follows: |
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35 | 35 | | (a) Beginning with the 2019-2020 school year [For the |
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36 | 36 | | 2015-2016 and 2016-2017 school years], a school district is |
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37 | 37 | | entitled to additional state aid to the extent that state and local |
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38 | 38 | | revenue under this chapter and Chapter 41 is less than the state and |
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39 | 39 | | local revenue that would have been available to the district under |
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40 | 40 | | Chapter 41 and this chapter as those chapters existed on September |
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41 | 41 | | 1, 2015, excluding any state aid that would have been provided under |
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42 | 42 | | former Section 42.2516, if the increase in the residence homestead |
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43 | 43 | | exemption under Section 1-b(c), Article VIII, Texas Constitution, |
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44 | 44 | | and the additional limitation on tax increases under Section 1-b(d) |
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45 | 45 | | of that article as proposed by S.J.R. 1, 84th Legislature, Regular |
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46 | 46 | | Session, 2015, had not occurred. |
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47 | 47 | | SECTION 1.04. Notwithstanding Chapter 4 (S.B. 1), Acts of |
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48 | 48 | | the 82nd Legislature, 1st Called Session, 2011, the following |
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49 | 49 | | provisions are effective September 1, 2019: |
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50 | 50 | | (1) Section 57.03, Chapter 4 (S.B. 1), Acts of the 82nd |
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51 | 51 | | Legislature, 1st Called Session, 2011, which amended Section |
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52 | 52 | | 12.106(a), Education Code; |
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53 | 53 | | (2) Section 57.18, Chapter 4 (S.B. 1), Acts of the 82nd |
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54 | 54 | | Legislature, 1st Called Session, 2011, which amended the heading to |
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55 | 55 | | Section 42.2516, Education Code; |
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56 | 56 | | (3) Section 57.19, Chapter 4 (S.B. 1), Acts of the 82nd |
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57 | 57 | | Legislature, 1st Called Session, 2011, which amended Section |
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58 | 58 | | 42.2516(a), Education Code; |
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59 | 59 | | (4) Section 57.23, Chapter 4 (S.B. 1), Acts of the 82nd |
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60 | 60 | | Legislature, 1st Called Session, 2011, which amended Section |
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61 | 61 | | 42.253(h), Education Code; |
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62 | 62 | | (5) Section 57.29, Chapter 4 (S.B. 1), Acts of the 82nd |
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63 | 63 | | Legislature, 1st Called Session, 2011, which amended Section |
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64 | 64 | | 26.08(i), Tax Code; |
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65 | 65 | | (6) Section 57.32(a), Chapter 4 (S.B. 1), Acts of the |
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66 | 66 | | 82nd Legislature, 1st Called Session, 2011, which repealed various |
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67 | 67 | | provisions of the Education Code; and |
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68 | 68 | | (7) Section 57.32(b), Chapter 4 (S.B. 1), Acts of the |
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69 | 69 | | 82nd Legislature, 1st Called Session, 2011, which repealed Sections |
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70 | 70 | | 26.08(i-1) and (j), Tax Code. |
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71 | 71 | | SECTION 1.05. Section 42.2518(e), Education Code, is |
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72 | 72 | | repealed. |
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73 | 73 | | SECTION 1.06. Section 18, Chapter 465 (S.B. 1), Acts of the |
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74 | 74 | | 84th Legislature, Regular Session, 2015, which added Section |
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75 | 75 | | 42.2518, Education Code, effective September 1, 2017, is repealed. |
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76 | 76 | | ARTICLE 2. PROVISION OF ADDITIONAL STATE AID FOR TAX REDUCTION |
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77 | 77 | | SECTION 2.01. Subchapter E, Chapter 42, Education Code, is |
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78 | 78 | | amended by adding Section 42.25162 to read as follows: |
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79 | 79 | | Sec. 42.25162. ADDITIONAL STATE AID FOR TAX REDUCTION. (a) |
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80 | 80 | | A school district is entitled to the additional state aid for the |
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81 | 81 | | 2017-2018 and 2018-2019 school years that would have been provided |
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82 | 82 | | to the district for those school years under Section 42.2516, as |
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83 | 83 | | that section existed on January 1, 2017, based on the percentage |
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84 | 84 | | reduction for purposes of former Section 42.2516(i) established by |
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85 | 85 | | appropriation for the 2016-2017 school year. |
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86 | 86 | | (b) Additional funding to which a school district is |
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87 | 87 | | entitled under Section 42.2523 or 42.2524 is in addition to the |
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88 | 88 | | amount of funding to which the district is entitled under this |
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89 | 89 | | section. |
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90 | 90 | | (c) For purposes of Section 26.08(i), Tax Code, state funds |
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91 | 91 | | distributed to a district under this section are included. |
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92 | 92 | | (d) The commissioner shall adopt rules necessary to |
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93 | 93 | | implement this section. |
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94 | 94 | | (e) This section expires September 1, 2019. |
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95 | 95 | | SECTION 2.02. Section 42.2518(a), Education Code, as |
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96 | 96 | | effective September 1, 2017, is amended to read as follows: |
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97 | 97 | | (a) Beginning with the 2017-2018 school year, a school |
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98 | 98 | | district is entitled to additional state aid to the extent that |
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99 | 99 | | state and local revenue under this chapter and Chapter 41 is less |
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100 | 100 | | than the state and local revenue that would have been available to |
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101 | 101 | | the district under Chapter 41 and this chapter as those chapters |
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102 | 102 | | existed on September 1, 2015, [excluding any state aid that would |
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103 | 103 | | have been provided under former Section 42.2516,] if the increase |
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104 | 104 | | in the residence homestead exemption under Section 1-b(c), Article |
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105 | 105 | | VIII, Texas Constitution, and the additional limitation on tax |
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106 | 106 | | increases under Section 1-b(d) of that article as proposed by |
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107 | 107 | | S.J.R. 1, 84th Legislature, Regular Session, 2015, had not |
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108 | 108 | | occurred. |
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109 | 109 | | SECTION 2.03. Effective September 1, 2019, Section |
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110 | 110 | | 42.2518(a), Education Code, as effective September 1, 2017, is |
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111 | 111 | | amended to read as follows: |
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112 | 112 | | (a) Beginning with the 2019-2020 [2017-2018] school year, a |
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113 | 113 | | school district is entitled to additional state aid to the extent |
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114 | 114 | | that state and local revenue under this chapter and Chapter 41 is |
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115 | 115 | | less than the state and local revenue that would have been available |
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116 | 116 | | to the district under Chapter 41 and this chapter as those chapters |
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117 | 117 | | existed on September 1, 2015, excluding any state aid that would |
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118 | 118 | | have been provided under former Section 42.25162 [42.2516], if the |
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119 | 119 | | increase in the residence homestead exemption under Section 1-b(c), |
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120 | 120 | | Article VIII, Texas Constitution, and the additional limitation on |
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121 | 121 | | tax increases under Section 1-b(d) of that article as proposed by |
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122 | 122 | | S.J.R. 1, 84th Legislature, Regular Session, 2015, had not |
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123 | 123 | | occurred. |
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124 | 124 | | ARTICLE 3. EFFECTIVE DATE |
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125 | 125 | | SECTION 3.01. (a) Except as otherwise provided by this |
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126 | 126 | | subsection, this Act takes effect immediately if it receives a vote |
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127 | 127 | | of two-thirds of all the members elected to each house, as provided |
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128 | 128 | | by Section 39, Article III, Texas Constitution. If this Act takes |
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129 | 129 | | effect immediately, Article 2 of this Act has no effect. |
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130 | 130 | | (b) If this Act does not receive the vote necessary for |
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131 | 131 | | immediate effect, this Act, except as otherwise provided by this |
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132 | 132 | | subsection, takes effect on the 91st day after the last day of the |
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133 | 133 | | legislative session. If this Act takes effect on the 91st day after |
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134 | 134 | | the last day of the legislative session, Article 1 of this Act has |
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135 | 135 | | no effect. |
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