Texas 2017 - 85th 1st C.S.

Texas House Bill HB58 Compare Versions

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11 By: Simmons H.B. No. 58
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44 A BILL TO BE ENTITLED
55 AN ACT
66 relating to the establishment of a tax credit scholarship and
77 educational
88 expense assistance program.
99 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1010 ARTICLE 2. TAX CREDIT SCHOLARSHIP AND EDUCATIONAL EXPENSE
1111 ASSISTANCE PROGRAM
1212 SECTION 2.01. Subtitle B, Title 3, Insurance Code, is
1313 amended by adding Chapter 230 to read as follows:
1414 CHAPTER 230. CREDIT AGAINST PREMIUM TAXES FOR CONTRIBUTIONS TO
1515 CERTAIN EDUCATIONAL ASSISTANCE ORGANIZATION
1616 SUBCHAPTER A. GENERAL PROVISIONS
1717 Sec. 230.001. DEFINITIONS. In this chapter:
1818 (1) "Educational assistance organization" means an
1919 organization that:
2020 (A) has the ability according to the
2121 organization's charter to award scholarships to or pay educational
2222 expenses for eligible students in:
2323 (i) public elementary or secondary schools
2424 located in this state; or
2525 (ii) nonpublic elementary or secondary
2626 schools located in this state:
2727 (a) that meet the requirements of
2828 Section 230.052;
2929 (b) at which a student may fulfill
3030 this state's compulsory attendance requirements; and
3131 (c) that are not in violation of the
3232 federal Civil Rights Act of 1964 (42 U.S.C. Section 2000a et seq.);
3333 and
3434 (B) uses part of its annual revenue for the
3535 purpose provided by Paragraph (A).
3636 (2) "State premium tax liability" means any liability
3737 incurred by an entity under Chapter 221, 222, or 224.
3838 Sec. 230.002. RULES; PROCEDURES. (a) The comptroller
3939 shall adopt rules and procedures to implement, administer, and
4040 enforce this chapter.
4141 (b) A rule adopted under Subsection (a) is binding on an
4242 organization that applies for certification as an educational
4343 assistance organization, an entity that applies for a credit, and a
4444 state or local governmental entity, including a political
4545 subdivision, as necessary to implement, administer, and enforce
4646 this chapter.
4747 SUBCHAPTER B. SCHOLARSHIP AND EDUCATIONAL EXPENSE ASSISTANCE
4848 PROGRAM
4949 Sec. 230.051. SELECTION OF CERTIFIED EDUCATIONAL
5050 ASSISTANCE ORGANIZATIONS. (a) An organization may apply to the
5151 comptroller for certification as a certified educational
5252 assistance organization during an application period provided by
5353 the comptroller.
5454 (b) To be eligible for certification, the organization:
5555 (1) must:
5656 (A) be exempt from federal tax under Section
5757 501(a) of the Internal Revenue Code of 1986 by being listed as an
5858 exempt organization in Section 501(c)(3) of that code;
5959 (B) be in good standing with the state;
6060 (C) be located in the state;
6161 (D) of the organization's annual revenue from
6262 contributions that are designated for scholarships or educational
6363 expense assistance for eligible students under this chapter,
6464 allocate:
6565 (i) at least 75 percent for scholarships
6666 for eligible students to attend nonpublic schools;
6767 (ii) at least 15 percent for assistance for
6868 educational expenses, including tuition, transportation, and
6969 instructional materials and other supplies, and for other related
7070 educational expense assistance as described by this section; and
7171 (iii) not more than 10 percent for
7272 administrative expenses;
7373 (E) award scholarships and assistance for
7474 qualifying educational expenses to eligible students who
7575 demonstrate the greatest financial and academic need;
7676 (F) agree to give each donor a receipt for money
7777 contributed to the organization that includes the name of the
7878 organization, the name of the donor, the amount of the
7979 contribution, the information required by Section 230.054(c), and
8080 any other information required by the comptroller;
8181 (G) demonstrate experience and technical
8282 expertise in:
8383 (i) accepting, processing, and tracking
8484 applications for scholarships or educational expense assistance;
8585 and
8686 (ii) awarding scholarships to students in
8787 primary or secondary schools;
8888 (H) agree to be independently audited on an
8989 annual basis and file the audit with the comptroller; and
9090 (I) disburse within two academic years of receipt
9191 contributions received from and designated by entities for
9292 scholarships or educational expense assistance under this chapter;
9393 and
9494 (2) may not:
9595 (A) award all scholarships under this chapter to
9696 students who attend a particular school or pay educational expenses
9797 incurred only at a particular school;
9898 (B) provide to a student a scholarship in an
9999 annual amount that exceeds the amount provided under Section
100100 230.055(a) or (b), unless the money used to provide the portion of
101101 the scholarship in excess of that amount was contributed by a person
102102 other than an entity that notifies the organization under Section
103103 230.054(c) that the entity may apply for a tax credit for the
104104 contribution; and
105105 (C) provide to a student educational expense
106106 assistance in excess of the amount provided under Section
107107 230.055(c) per academic year, unless the money used to provide the
108108 portion of the assistance in excess of that amount was contributed
109109 by a person other than an entity that notifies the organization
110110 under Section 230.054(c) that the entity may apply for a tax credit
111111 for the contribution, including assistance for:
112112 (i) facility fees;
113113 (ii) instructional materials;
114114 (iii) school supplies;
115115 (iv) tutoring;
116116 (v) academic after-school programs;
117117 (vi) school or lab fees; and
118118 (vii) transportation expenses, including
119119 the cost to transfer from one public school to another.
120120 (c) The comptroller shall certify one organization as the
121121 primary certified educational assistance organization and one
122122 organization as the secondary certified educational assistance
123123 organization. The comptroller shall select the organizations to
124124 certify as the primary and secondary certified educational
125125 assistance organizations from among the organizations that apply
126126 under Subsection (a) and meet the requirements of Subsection (b).
127127 The comptroller has broad discretion in selecting the primary and
128128 secondary certified educational assistance organizations.
129129 (d) The comptroller shall notify all organizations that
130130 apply under Subsection (a) of the comptroller's selections under
131131 Subsection (c).
132132 (e) The comptroller shall attempt to maintain one primary
133133 and one secondary certified educational assistance organization at
134134 all times. The comptroller shall provide an application period
135135 under Subsection (a) as soon as practicable after the comptroller
136136 learns there is, or is likely to be, a vacancy for the primary or
137137 secondary certified educational assistance organization.
138138 (f) The comptroller's selections under Subsection (c) are
139139 final and are not appealable.
140140 Sec. 230.0511. PERFORMANCE OF CERTIFIED EDUCATIONAL
141141 ASSISTANCE ORGANIZATION POWERS AND DUTIES. (a) Except as provided
142142 by Subsection (b), the organization certified as the primary
143143 certified educational assistance organization shall perform the
144144 powers and duties assigned to the certified educational assistance
145145 organization under this chapter.
146146 (b) The organization certified as the secondary certified
147147 educational assistance organization shall perform the powers and
148148 duties assigned to the certified educational assistance
149149 organization under this chapter if:
150150 (1) the organization certified as the primary
151151 certified educational assistance organization has its
152152 certification revoked; or
153153 (2) the comptroller otherwise determines the
154154 organization certified as the primary educational assistance
155155 organization is unable to perform the powers and duties assigned to
156156 the certified educational assistance organization under this
157157 chapter.
158158 (c) A reference in this chapter or other law to the
159159 certified educational assistance organization means the
160160 organization performing the powers and duties of the certified
161161 educational assistance organization under Subsection (a) or (b).
162162 Sec. 230.0512. INFORMATION REGARDING SCHOLARSHIPS. (a)
163163 The certified educational assistance organization shall make
164164 information about scholarships under this chapter available to
165165 parents of a student who is eligible to apply for assistance under
166166 Section 230.053(a)(3)(E) through the organization's Internet
167167 website.
168168 (b) The information made available must include a notice
169169 that:
170170 (1) states that a nonpublic school is not subject to
171171 laws regarding the provision of educational services in the same
172172 manner as a public school, and a student with a disability attending
173173 a nonpublic school may not receive the services a student with a
174174 disability attending a public school is entitled to receive under
175175 federal and state law; and
176176 (2) provides information regarding rights to which a
177177 student with a disability is entitled under federal and state law if
178178 the student attends a public school, including:
179179 (A) rights provided under the Individuals with
180180 Disabilities Education Act (20 U.S.C. Section 1400 et seq.),
181181 including:
182182 (i) an individualized education program;
183183 (ii) educational services provided in the
184184 least restrictive environment;
185185 (iii) instruction from certified teachers;
186186 (iv) due process hearings to ensure proper
187187 and full implementation of an individualized education program;
188188 (v) transition and planning services; and
189189 (vi) supplementary aids and services;
190190 (B) rights provided under Subchapter A, Chapter
191191 29, Education Code; and
192192 (C) other rights provided under federal or state
193193 law.
194194 Sec. 230.0513. REPORTING NUMBER OF SCHOLARSHIP RECIPIENTS.
195195 (a) Not later than October 1 of each year, the certified
196196 educational assistance organization shall notify the commissioner
197197 of education and the Legislative Budget Board of the likely number
198198 of students who will enroll in a nonpublic school instead of a
199199 public school using scholarships under this chapter, disaggregated
200200 by the school district or open-enrollment charter school the
201201 students would otherwise attend.
202202 (b) Not later than March 1 of each year, the certified
203203 educational assistance organization shall provide final
204204 information to the commissioner of education and the Legislative
205205 Budget Board regarding the actual number of students described by
206206 Subsection (a), disaggregated in the same manner as the initial
207207 information under that subsection.
208208 Sec. 230.052. NONPUBLIC SCHOOL REQUIREMENTS. The certified
209209 educational assistance organization may not award scholarships to
210210 or pay educational expenses for eligible students enrolled in a
211211 nonpublic school unless the nonpublic school executes a notarized
212212 affidavit, with supporting documents, concerning the school's
213213 qualification for scholarships and educational expense assistance
214214 for eligible students who receive assistance from the certified
215215 educational assistance organization, including evidence of:
216216 (1) accreditation by the Texas Education Agency or by
217217 an organization that is recognized by the Texas Private School
218218 Accreditation Commission;
219219 (2) annual administration of a nationally
220220 norm-referenced assessment instrument or the appropriate
221221 assessment instrument required under Section 39.023, Education
222222 Code;
223223 (3) valid certificate of occupancy; and
224224 (4) policy statements regarding:
225225 (A) admissions;
226226 (B) curriculum;
227227 (C) safety;
228228 (D) food service inspection; and
229229 (E) student to teacher ratios.
230230 Sec. 230.053. ELIGIBILITY OF STUDENTS; INCLUSION IN
231231 CALCULATION OF EQUALIZED WEALTH LEVEL. (a) A student is eligible
232232 to apply to the certified educational assistance organization for a
233233 scholarship or educational expense assistance under this chapter
234234 if:
235235 (1) the student resides in a public school district
236236 located in whole or in part in a county; and
237237 (2) the student:
238238 (A) is eligible under Section 29.003, Education
239239 Code, to participate in a school district's special education
240240 program; or
241241 (B) covered by Section 504, Rehabilitation Act of
242242 1973 (29 U.S.C. Section 794).
243243 (b) A student may continue to receive assistance under this
244244 chapter until the earlier of the date the student graduates from
245245 high school or the student's 22nd birthday if the student:
246246 (1) meets the requirements of Subsection (a)(1); and
247247 (2) previously qualified under Subsections (a)(2) and
248248 (3)(E).
249249 (c) The certified educational assistance organization shall
250250 award scholarships and educational expense assistance to eligible
251251 students who apply in accordance with this chapter.
252252 (d) The certified educational assistance organization shall
253253 provide to each parent of a student with a disability who applies
254254 for a scholarship or educational expense assistance under this
255255 chapter a written copy of the notice described by Section
256256 230.0512(b). Before the organization may award a scholarship or
257257 educational expense assistance to the student, the student's parent
258258 must sign and return the notice to the organization.
259259 Sec. 230.054. CREDIT FOR CONTRIBUTIONS. (a) An entity may
260260 apply for a credit under this chapter only for money contributed to
261261 the certified educational assistance organization and designated
262262 for scholarships or educational expense assistance for eligible
263263 students.
264264 (b) An entity may not apply for a credit under this chapter
265265 for a contribution made to the certified educational assistance
266266 organization if:
267267 (1) the entity requires that the contribution benefit
268268 a particular person or school; or
269269 (2) the contribution is designated to provide a
270270 scholarship or educational expense assistance for an entity
271271 employee or for a spouse or dependent of an entity employee.
272272 (c) An entity shall notify the certified educational
273273 assistance organization in writing when the entity makes a
274274 contribution if the entity may apply for a tax credit under this
275275 chapter for the contribution. An entity may not apply for a credit
276276 for the contribution unless the entity provides the notification at
277277 the time the contribution is made. The certified educational
278278 assistance organization shall indicate on the receipt provided
279279 under Section 230.051(b)(1)(F) that the entity made the
280280 notification under this subsection.
281281 Sec. 230.055. LIMIT ON AMOUNT OF SCHOLARSHIP OR EDUCATIONAL
282282 EXPENSE ASSISTANCE. (a) Except as provided by Subsection (b), the
283283 maximum scholarship amount the certified educational assistance
284284 organization may award to a student under this chapter using money
285285 contributed by an entity that notifies the organization under
286286 Section 230.054(c) that the entity may apply for a tax credit for
287287 the contribution may not exceed 75 percent of the state average
288288 maintenance and operations expenditures per student for the
289289 preceding state fiscal year.
290290 (b) A student who receives a payment to an education savings
291291 account under Section 29.358, Education Code, for a year is
292292 eligible to receive for the same year a scholarship from the
293293 certified educational assistance organization if the student is
294294 eligible for that assistance. The maximum scholarship amount the
295295 certified educational assistance organization may award to a
296296 student to whom this subsection applies using money contributed by
297297 an entity that notifies the organization under Section 230.054(c)
298298 that the entity may apply for a tax credit for the contribution may
299299 not exceed the sum of:
300300 (1) the difference between the amount of the payment
301301 under Section 29.358, Education Code, and the full tuition amount
302302 for the student's nonpublic school; and
303303 (2) a transportation allowance not to exceed $500.
304304 (c) The maximum educational expense assistance the
305305 certified educational assistance organization may award to a
306306 student under this chapter using money contributed by an entity
307307 that notifies the organization under Section 230.054(c) that the
308308 entity may apply for a tax credit for the contribution may not
309309 exceed $500 for the 2018 state fiscal year, increased by five
310310 percent each subsequent year.
311311 Sec. 230.056. REVOCATION. (a) The comptroller shall
312312 revoke the certification provided under Section 230.051 if the
313313 comptroller finds that the certified educational assistance
314314 organization:
315315 (1) is no longer eligible under Section 230.051; or
316316 (2) intentionally and substantially violates this
317317 chapter.
318318 (b) The comptroller has broad discretion in determining
319319 whether to revoke a certification under Subsection (a).
320320 (c) The comptroller shall notify the certified educational
321321 assistance organization in writing of the comptroller's decision to
322322 revoke the organization's certification. If the comptroller
323323 revokes the organization's certification, the comptroller shall
324324 include in the notice of revocation the reasons for the revocation.
325325 (d) If the comptroller revokes the certified educational
326326 assistance organization's certification under Subsection (a), the
327327 organization may request in writing a reconsideration of the
328328 revocation not later than the 10th day after the date of the notice
329329 under Subsection (c) or the revocation is final.
330330 (e) An organization that requests a reconsideration under
331331 Subsection (d) may submit to the comptroller not later than the 30th
332332 day after the date the request for reconsideration is submitted
333333 additional information and documents to support the organization's
334334 request for reconsideration.
335335 (f) The comptroller's reconsideration of a revocation under
336336 this section is not a contested case under Chapter 2001, Government
337337 Code. The comptroller's decision on a request for reconsideration
338338 of a revocation is final and is not appealable.
339339 (g) This section does not create a cause of action to
340340 contest a decision of the comptroller to revoke the certified
341341 educational assistance organization's certification under this
342342 chapter.
343343 (h) Revocation of a certification under this section does
344344 not affect the validity of a tax credit relating to a contribution
345345 made before the date of revocation.
346346 Sec. 230.057. REPORT OF NET SAVINGS TO PUBLIC EDUCATION.
347347 (a) In this section, "net savings" means any positive difference in
348348 a state fiscal year between:
349349 (1) the amount by which state spending on public
350350 education for that year is reduced as a result of students receiving
351351 scholarships and educational expense assistance from the certified
352352 educational assistance organization under this chapter; and
353353 (2) the amount by which state revenue derived from
354354 Chapters 221, 222, and 224 is reduced as a result of tax credits
355355 under this chapter.
356356 (b) Not later than December 31 of each even-numbered year,
357357 the comptroller shall determine the amount of net savings for the
358358 previous state fiscal biennium and make available to the public a
359359 report of that amount of savings.
360360 SUBCHAPTER C. CREDIT
361361 Sec. 230.101. CREDIT. An entity may apply for a credit
362362 against the entity's state premium tax liability in the amount and
363363 under the conditions and limitations provided by this chapter. The
364364 comptroller shall award credits as provided by Section 230.103.
365365 Sec. 230.102. AMOUNTS; LIMITATION ON TOTAL CREDITS. (a)
366366 Subject to Subsections (b) and (c), the amount of an entity's credit
367367 is equal to the lesser of the amount of the qualifying contributions
368368 made to the certified educational assistance organization or 50
369369 percent of the entity's state premium tax liability.
370370 (b) The total amount of tax credits that may be awarded
371371 under this chapter for each state fiscal year may not exceed $25
372372 million.
373373 (c) The comptroller by rule shall prescribe procedures by
374374 which the comptroller may allocate credits under this chapter. The
375375 procedures must provide that credits are allocated on a first-come,
376376 first-served basis, based on the date the contribution was
377377 initially made.
378378 (d) The comptroller may require an entity to notify the
379379 comptroller of the amount the entity intends or expects to apply for
380380 under this chapter before the beginning of a state fiscal year or at
381381 any other time required by the comptroller.
382382 Sec. 230.103. APPLICATION FOR CREDIT. (a) An entity must
383383 apply for a credit under this chapter on or with the tax return for
384384 the taxable year during which the qualifying contributions were
385385 made and submit with the application each receipt issued under
386386 Section 230.051(b)(1)(F) that includes the information required by
387387 Section 230.054(c).
388388 (b) The comptroller shall adopt a form for the application
389389 for the credit. An entity must use this form in applying for the
390390 credit.
391391 (c) The comptroller may award a credit to an entity that
392392 applies for the credit under Subsection (a) if the entity is
393393 eligible for the credit and the credit is available under Section
394394 230.102(b). The comptroller has broad discretion in determining
395395 whether to grant or deny an application for a credit.
396396 (d) The comptroller shall notify an entity in writing of the
397397 comptroller's decision to grant or deny the application under
398398 Subsection (a). If the comptroller denies an entity's application,
399399 the comptroller shall include in the notice of denial the reasons
400400 for the comptroller's decision.
401401 (e) If the comptroller denies an entity's application under
402402 Subsection (a), the entity may request in writing a reconsideration
403403 of the application not later than the 10th day after the date of the
404404 notice under Subsection (d). If the entity does not request a
405405 reconsideration of the application on or before that date, the
406406 comptroller's decision is final.
407407 (f) An entity that requests a reconsideration under
408408 Subsection (e) may submit to the comptroller not later than the 30th
409409 day after the date the request for reconsideration is submitted
410410 additional information and documents to support the entity's
411411 request for reconsideration.
412412 (g) The comptroller's reconsideration of an application
413413 under this section is not a contested case under Chapter 2001,
414414 Government Code. The comptroller's decision on a request for
415415 reconsideration of an application is final and is not appealable.
416416 (h) This section does not create a cause of action to
417417 contest a decision of the comptroller to deny an application for a
418418 credit under this chapter.
419419 Sec. 230.104. ASSIGNMENT PROHIBITED; EXCEPTION. An entity
420420 may not convey, assign, or transfer the credit allowed under this
421421 chapter to another entity unless all of the assets of the entity are
422422 conveyed, assigned, or transferred in the same transaction.
423423 Sec. 230.105. NOTICE OF AVAILABILITY OF CREDIT. The
424424 comptroller shall provide notice of the availability of the credit
425425 under this chapter on the comptroller's Internet website, in the
426426 instructions for insurance premium tax report forms, and in any
427427 notice sent to an entity concerning the requirement to file an
428428 insurance premium tax report.
429429 SECTION 2.02. An entity may apply for a credit under Chapter
430430 230, Insurance Code, as added by this article, only for an
431431 expenditure made on or after the effective date of this article.
432432 SECTION 2.03. Not later than February 15, 2018, the
433433 comptroller of public accounts shall adopt rules as provided by
434434 Section 230.002(a), Insurance Code, as added by this article.
435435 SECTION 2.04. The comptroller of public accounts shall make
436436 the initial determination of net savings and report regarding that
437437 savings as required by Section 230.057, Insurance Code, as added by
438438 this article, not later than December 31, 2020, based on the state
439439 fiscal biennium ending August 31, 2019.
440440 SECTION 2.05. This article applies only to a report
441441 originally due on or after the effective date of this article.
442442 SECTION 2.06. This article takes effect January 1, 2018.
443443 ARTICLE 3. JUDICIAL REVIEW
444444 SECTION 3.01. (a) The constitutionality and other validity
445445 under the state or federal constitution of all or any part of
446446 Subchapter J, Chapter 29, Education Code, as added by this Act, or
447447 Chapter 230, Insurance Code, as added by this Act, may be determined
448448 in an action for declaratory judgment in a district court in Travis
449449 County under Chapter 37, Civil Practice and Remedies Code, except
450450 that this section does not authorize an award of attorney's fees
451451 against this state and Section 37.009, Civil Practice and Remedies
452452 Code, does not apply to an action filed under this section. This
453453 section does not authorize a taxpayer suit to contest the denial of
454454 a tax credit by the comptroller of public accounts.
455455 (b) An appeal of a declaratory judgment or order, however
456456 characterized, of a district court, including an appeal of the
457457 judgment of an appellate court, holding or otherwise determining
458458 that all or any part of Subchapter J, Chapter 29, Education Code, as
459459 added by this Act, or Chapter 230, Insurance Code, as added by this
460460 Act, is constitutional or unconstitutional, or otherwise valid or
461461 invalid, under the state or federal constitution is an accelerated
462462 appeal.
463463 (c) If the judgment or order is interlocutory, an
464464 interlocutory appeal may be taken from the judgment or order and is
465465 an accelerated appeal.
466466 (d) A district court in Travis County may grant or deny a
467467 temporary or otherwise interlocutory injunction or a permanent
468468 injunction on the grounds of the constitutionality or
469469 unconstitutionality, or other validity or invalidity, under the
470470 state or federal constitution of all or any part of Subchapter J,
471471 Chapter 29, Education Code, as added by this Act, or Chapter 230,
472472 Insurance Code, as added by this Act.
473473 (e) There is a direct appeal to the Texas Supreme Court from
474474 an order, however characterized, of a trial court granting or
475475 denying a temporary or otherwise interlocutory injunction or a
476476 permanent injunction on the grounds of the constitutionality or
477477 unconstitutionality, or other validity or invalidity, under the
478478 state or federal constitution of all or any part of Subchapter J,
479479 Chapter 29, Education Code, as added by this Act, or Chapter 230,
480480 Insurance Code, as added by this Act.
481481 (f) The direct appeal is an accelerated appeal.
482482 (g) This section exercises the authority granted by Section
483483 3-b, Article V, Texas Constitution.
484484 (h) The filing of a direct appeal under this section will
485485 automatically stay any temporary or otherwise interlocutory
486486 injunction or permanent injunction granted in accordance with this
487487 section pending final determination by the Texas Supreme Court,
488488 unless the supreme court makes specific findings that the applicant
489489 seeking such injunctive relief has pleaded and proved that:
490490 (1) the applicant has a probable right to the relief it
491491 seeks on final hearing; and
492492 (2) the applicant will suffer a probable injury that
493493 is imminent and irreparable, and that the applicant has no other
494494 adequate legal remedy.
495495 (i) An appeal under this section, including an
496496 interlocutory, accelerated, or direct appeal, is governed, as
497497 applicable, by the Texas Rules of Appellate Procedure, including
498498 Rules 25.1(d)(6), 26.1(b), 28.1, 28.3, 32.1(g), 37.3(a)(1),
499499 38.6(a) and (b), 40.1(b), and 49.4.
500500 ARTICLE 4. EFFECTIVE DATE
501501 SECTION 4.01. Except as otherwise provided by this Act:
502502 (1) this Act takes effect immediately if it receives a
503503 vote of two-thirds of all the members elected to each house, as
504504 provided by Section 39, Article III, Texas Constitution; and (2) if
505505 this Act does not receive the vote necessary for immediate effect,
506506 this Act takes effect 91 days after the last day of the legislative
507507 session.