Texas 2019 - 86th Regular

Texas House Bill HB2463 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 2463
	1	+	By: King of Uvalde (Senate Sponsor - Kolkhorst) H.B. No. 2463
	2	+	(In the Senate - Received from the House May 13, 2019;
	3	+	May 13, 2019, read first time and referred to Committee on Water &
	4	+	Rural Affairs; May 20, 2019, reported adversely, with favorable
	5	+	Committee Substitute by the following vote: Yeas 5, Nays 1;
	6	+	May 20, 2019, sent to printer.)
	7	+	Click here to see the committee vote
	8	+	COMMITTEE SUBSTITUTE FOR H.B. No. 2463 By: Rodríguez
2	9
3	10
	11	+	A BILL TO BE ENTITLED
4	12		AN ACT
5		-	relating
6		-	to the deposit and allocation of certain funds to the horse
	13	+	relating to the deposit and allocation of certain funds to the horse
7	14		industry escrow account and to the maximum balance of that account.
8	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	16		SECTION 1. Section 2028.202(b), Occupations Code, is
10	17		amended to read as follows:
11	18		(b) From the total amount deducted under Subsection (a), a
12	19		greyhound racetrack association that receives an interstate
13	20		cross-species simulcast signal shall distribute the following
14	21		amounts from each pari-mutuel pool wagered on the signal at the
15	22		racetrack:
16	23		(1) a fee of 1.5 percent to be paid to the racetrack in
17	24		this state sending the signal;
18	25		(2) a purse in the amount of 0.75 percent to be paid to
19	26		the official state horse breed registry for Thoroughbred horses for
20	27		use as purses at racetracks in this state;
21	28		(3) a purse in the amount of 0.75 percent to be paid to
22	29		the official state horse breed registry for quarter horses for use
23	30		as purses at racetracks in this state; and
24	31		(4) a purse of 4.5 percent to be escrowed with the
25	32		commission [for purses] in the manner provided by Section 2028.204.
26	33		SECTION 2. Section 2028.203, Occupations Code, is amended
27	34		to read as follows:
28	35		Sec. 2028.203. REIMBURSEMENT FOR SIMULCAST SIGNAL
29	36		COST. If a racetrack association purchases an interstate
30	37		simulcast signal and the signal cost exceeds five percent of the
31	38		pari-mutuel pool, the commission, from the escrowed [purse] account
32	39		under Section 2028.202(b)(4), shall reimburse the racetrack
33	40		association an amount equal to one-half of the signal cost that
34	41		exceeds five percent of the pari-mutuel pool.
35	42		SECTION 3. The heading to Section 2028.204, Occupations
36	43		Code, is amended to read as follows:
37	44		Sec. 2028.204. ALLOCATION OF MONEY IN ESCROW ACCOUNTS
38	45		[ESCROWED PURSES].
39	46		SECTION 4. Section 2028.204(b), Occupations Code, is
40	47		amended to read as follows:
41	48		(b) Any horse racetrack association in this state may apply
42	49		to the commission for receipt of money in the horse industry escrow
43	50		[all or part of the escrowed purse] account for use as purses. Any
44	51		state horse breed registry listed in Section 2030.002(a) may apply
45	52		for receipt of money in the account for any event that furthers the
46	53		horse industry. The commission:
47	54		(1) shall determine the horse racetrack associations
48	55		and state horse breed registries to be allocated money from the
49	56		[escrowed purse] account and the percentages to be allocated,
50	57		taking into consideration purse levels, racing opportunities, and
51	58		the financial status of the requesting racetrack association or
52	59		requesting breed registry; and
53	60		(2) may not annually allocate more than 70 percent of
54	61		the amount deposited into the account to horse racetrack
55	62		associations for use as purses.
56	63		SECTION 5. Subchapter E, Chapter 2028, Occupations Code, is
57	64		amended by adding Section 2028.2041 to read as follows:
58	65		Sec. 2028.2041. ALLOCATION OF CERTAIN FUNDS. (a) In each
59	66		state fiscal biennium, the comptroller shall deposit the amounts
60	67		allocated under Section 151.801(c-3), Tax Code, into the escrow
61	68		account established under Section 2028.204(b), until the
62	69		comptroller determines the amount deposited into the account in
63	70		that fiscal biennium equals the greater of:
64	71		(1) the amount appropriated to the commission for the
65	72		purposes of Section 2028.204 for that fiscal biennium; or
66	73		(2) $50 million.
67	74		(b) Once the comptroller determines the greater of the
68	75		amount described by Subsection (a)(1) or (2) has been deposited
69	76		during a state fiscal biennium into the escrow account established
70	77		under Section 2028.204(b), for the remainder of that fiscal
71	78		biennium the comptroller shall deposit the amounts allocated under
72	79		Section 151.801(c-3), Tax Code, into the general revenue fund.
73	80		(c) The balance of the escrow account established under
74	81		Section 2028.204(b) shall not exceed $50 million.
75	82		SECTION 6. Sections 2028.205(a) and (b), Occupations Code,
76	83		are amended to read as follows:
77	84		(a) In addition to money allocated under Section 2028.204, a
78	85		horse racetrack association operating a racetrack that is located
79	86		not more than 75 miles from a greyhound racetrack that offers
80	87		wagering on a cross-species simulcast signal and that sends the
81	88		cross-species simulcast signal to the greyhound racetrack may apply
82	89		to the commission for an allocation of up to 20 percent of the money
83	90		in the escrowed [purse] account that is attributable to the
84	91		wagering on a cross-species simulcast signal at the greyhound
85	92		racetrack.
86	93		(b) If the applying horse racetrack association can prove to
87	94		the commission's satisfaction that the racetrack association's
88	95		handle has decreased directly due to wagering on an interstate
89	96		cross-species simulcast signal at a greyhound racetrack located not
90	97		more than 75 miles from the applying racetrack association, the
91	98		commission shall allocate amounts from the escrowed [purse] account
92	99		as the commission considers appropriate to compensate the racetrack
93	100		association for the decrease. The amounts allocated may not exceed
94	101		20 percent of the money in the escrowed [purse] account that is
95	102		attributable to the wagering on the interstate cross-species
96	103		simulcast signal at the greyhound racetrack.
97	104		SECTION 7. Section 151.801, Tax Code, is amended by
98	105		amending Subsections (a) and (d) and adding Subsection (c-3) to
99	106		read as follows:
100	107		(a) Except for the amounts allocated under Subsections (b),
101	108		(c), [and] (c-2), and (c-3), all proceeds from the collection of the
102	109		taxes imposed by this chapter shall be deposited to the credit of
103	110		the general revenue fund.
104	111		(c-3) Subject to the limitation imposed under Section
105	112		2028.2041, Occupations Code, an amount equal to the proceeds from
106	113		the collection of the taxes imposed by this chapter on the sale,
107		-	storage, or use of horse feed, horse supplements, horse tack, horse
108		-	bedding and grooming supplies, and other taxable expenditures
109		-	directly related to horse ownership, riding, or boarding shall be
110		-	deposited to the credit of the escrow account administered by the
111		-	Texas Racing Commission and established under Section 2028.204,
112		-	Occupations Code.
	114	+	storage, or use of horse feed, horse supplements, and horse tack
	115	+	shall be deposited to the credit of the escrow account administered
	116	+	by the Texas Racing Commission and established under Section
	117	+	2028.204, Occupations Code.
113	118		(d) The comptroller shall determine the amount to be
114	119		deposited to the highway fund under Subsection (b) according to
115	120		available statistical data indicating the estimated average or
116	121		actual consumption or sales of lubricants used to propel motor
117		-	vehicles over the public roadways. The comptroller shall ~~determine~~
118		-	the amounts to be deposited to the funds or accounts under
	122	+	vehicles over the public roadways. The comptroller shall
	123	+	determine the amounts to be deposited to the funds or accounts under
119	124		Subsection (c) according to available statistical data indicating
120	125		the estimated or actual total receipts in this state from taxable
121	126		sales of sporting goods. The comptroller shall determine the
122	127		amount to be deposited to the fund under Subsection (c-2) according
123	128		to available statistical data indicating the estimated or actual
124	129		total receipts in this state from taxes imposed on sales at retail
125	130		of fireworks. The comptroller shall determine the amount to be
126	131		deposited to the account under Subsection (c-3) according to
127	132		available statistical data indicating the estimated or actual total
128	133		receipts in this state from taxable sales of horse feed, horse
129		-	supplements, horse tack, horse bedding and grooming supplies, and
130		-	other taxable expenditures directly related to horse ownership,
131		-	riding, or boarding. If satisfactory data are not available, the
132		-	comptroller may require taxpayers who make taxable sales or uses of
133		-	those lubricants, of sporting goods, [or] of fireworks, or of horse
134		-	feed, horse supplements, horse tack, horse bedding and grooming
135		-	supplies, or other taxable expenditures directly related to horse
136		-	ownership, riding, or boarding to report to the comptroller as
137		-	necessary to make the allocation required by Subsection (b), (c),
138		-	[or] (c-2), or (c-3).
	134	+	supplements, and horse tack. If satisfactory data are not
	135	+	available, the comptroller may require taxpayers who make taxable
	136	+	sales or uses of those lubricants, of sporting goods, [or] of
	137	+	fireworks, or of horse feed, horse supplements, or horse tack to
	138	+	report to the comptroller as necessary to make the allocation
	139	+	required by Subsection (b), (c), [or] (c-2), or (c-3).
139	140		SECTION 8. Section 151.801(e), Tax Code, is amended by
140	141		adding Subdivisions (4) and (5) to read as follows:
141	142		(4) "Horse feed" means a product clearly packaged and
142	143		labeled as feed for a horse.
143	144		(5) "Horse supplement" means a product clearly
144	145		packaged and labeled as a supplement for a horse, including a
145	146		vitamin, mineral, or other nutrient intended to supplement horse
146	147		feed.
147	148		SECTION 9. As soon as practicable after the effective date
148	149		of this Act, the Texas Racing Commission shall revise existing
149	150		rules or adopt new rules as necessary to comply with Subtitle A-1,
150	151		Title 13, Occupations Code (Texas Racing Act), as amended by this
151	152		Act.
152	153		SECTION 10. The comptroller of public accounts is required
153	154		to implement a provision of this Act only if the legislature
154	155		appropriates money specifically for that purpose. If the
155	156		legislature does not appropriate money specifically for that
156	157		purpose, the comptroller may, but is not required to, implement a
157	158		provision of this Act using other appropriations available for that
158	159		purpose.
159	160		SECTION 11. The Texas Racing Commission is required to
160	161		implement a provision of this Act only if the legislature
161	162		appropriates money specifically for that purpose. If the
162	163		legislature does not appropriate money specifically for that
163	164		purpose, the commission may, but is not required to, implement a
164	165		provision of this Act using other appropriations available for that
165	166		purpose.
166	167		SECTION 12. This Act takes effect September 1, 2019.
167		-	______________________________ ______________________________
168		-	President of the Senate Speaker of the House
169		-	I certify that H.B. No. 2463 was passed by the House on May
170		-	10, 2019, by the following vote: Yeas 91, Nays 38, 1 present, not
171		-	voting; and that the House concurred in Senate amendments to H.B.
172		-	No. 2463 on May 24, 2019, by the following vote: Yeas 99, Nays 42,
173		-	2 present, not voting.
174		-	______________________________
175		-	Chief Clerk of the House
176		-	I certify that H.B. No. 2463 was passed by the Senate, with
177		-	amendments, on May 21, 2019, by the following vote: Yeas 22, Nays
178		-	9.
179		-	______________________________
180		-	Secretary of the Senate
181		-	APPROVED: __________________
182		-	Date
183		-	__________________
184		-	Governor
	168	+	* * * * *