Texas 2019 - 86th Regular

Texas House Bill HB297 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Murr, Burrows, Burns, Canales, Darby, H.B. No. 297
2		-	et al.
	1	+	86R30060 CJC/KJE-D
	2	+	By: Murr, Burrows, Burns, Darby H.B. No. 297
	3	+	Substitute the following for H.B. No. 297:
	4	+	By: Shaheen C.S.H.B. No. 297
3	5
4	6
5	7		A BILL TO BE ENTITLED
6	8		AN ACT
7		-	relating to the public school finance system, the elimination of
8		-	school district maintenance and operations ad valorem taxes, and
9		-	the creation of a joint interim committee on the elimination of
10		-	those taxes.
	9	+	relating to the elimination of school district maintenance and
	10	+	operations ad valorem taxes and the creation of a joint interim
	11	+	committee on the elimination of those taxes.
11	12		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	13		SECTION 1. Chapter 26, Tax Code, is amended by adding
13	14		Section 26.035 to read as follows:
14	15		Sec. 26.035. PROHIBITION ON IMPOSITION OF MAINTENANCE AND
15	16		OPERATIONS TAX BY SCHOOL DISTRICTS; AUTHORIZATION FOR ENRICHMENT
16	17		TAX. (a) Notwithstanding any other law and except as provided by
17		-	Subsection (b), beginning January 1, 2022:
18		-	(1) a school district may not impose a tax for
19		-	maintenance and operations purposes; and
20		-	(2) each school district is entitled to funding under
21		-	Chapters 42 and 46, Education Code, for each school year as if the
22		-	district had:
23		-	(A) a maintenance and operations tax rate equal
24		-	to the state maximum compressed tax rate as defined by Section
25		-	42.101, Education Code; and
26		-	(B) no local share for purposes of Section
27		-	42.253, Education Code.
	18	+	Subsection (b), beginning January 1, 2022, a school district may
	19	+	not impose a tax for maintenance and operations purposes.
28	20		(b) Subsection (a) does not affect the authority of a school
29	21		district to impose an enrichment tax at a rate not to exceed $0.17
30	22		per $100 of taxable value of property in the district for the
31	23		purpose of providing additional revenue to enrich the educational
32	24		opportunities of students enrolled in the district. The revenue
33	25		attributable to the tax authorized under this subsection is in
34	26		addition to any money received by the district from the state.
35	27		(c) A reference in this code, the Education Code, or any
36	28		other law to a school district's authority to impose a maintenance
37	29		tax or a maintenance and operations tax may not be construed in a
38	30		manner inconsistent with this section.
39	31		SECTION 2. (a) In this section, "committee" means the joint
40	32		interim committee on the elimination of school district maintenance
41	33		and operations ad valorem taxes.
42	34		(b) The joint interim committee on the elimination of school
43	35		district maintenance and operations ad valorem taxes is composed
44	36		of:
45		-	(1) four members of the house of representatives
46		-	appointed by the speaker of the house of representatives;
47		-	(2) four senators appointed by the lieutenant
48		-	governor;
49		-	(3) three members appointed by the governor;
50		-	(4) one advisory member of an organization interested
51		-	in the effect of consumption taxes on low-income and
52		-	moderate-income households and the effect of consumption taxes on
53		-	consumer spending in this state appointed by the speaker of the
54		-	house of representatives;
55		-	(5) one advisory member of an organization interested
56		-	in the effect of consumption taxes on low-income and
57		-	moderate-income households and the effect of consumption taxes on
58		-	consumer spending in this state appointed by the lieutenant
59		-	governor;
60		-	(6) one advisory member of an organization
61		-	representing retailers and other businesses in competition with
62		-	businesses in neighboring states that would be affected by higher
63		-	consumption taxes appointed by the speaker of the house of
64		-	representatives; and
65		-	(7) one advisory member of an organization
66		-	representing retailers and other businesses in competition with
67		-	businesses in neighboring states that would be affected by higher
68		-	consumption taxes appointed by the lieutenant governor.
69		-	(b-1) The advisory members appointed under Subsection (b)
70		-	of this section are non-voting members of the committee.
	37	+	(1) five members of the house of representatives
	38	+	appointed by the speaker of the house of representatives; and
	39	+	(2) five senators appointed by the lieutenant
	40	+	governor.
71	41		(c) The speaker of the house of representatives and the
72	42		lieutenant governor shall make the appointments under Subsection
73	43		(b) of this section not later than the 60th day after the effective
74	44		date of this Act.
75	45		(d) The speaker of the house of representatives and the
76	46		lieutenant governor shall each designate a co-chair from among the
77	47		committee members.
78	48		(e) The committee shall convene at the joint call of the
79	49		co-chairs.
80	50		(f) The committee has all other powers and duties provided
81	51		to a special or select committee by the rules of the senate and
82	52		house of representatives, by Subchapter B, Chapter 301, Government
83	53		Code, and by policies of the senate and house committees on
84	54		administration.
85	55		(g) The committee shall consider and evaluate:
86	56		(1) the effectiveness of increasing the rate or
87	57		expanding the application of consumption taxes currently imposed by
88	58		the state and using the revenue attributable to the increase or
89	59		expansion to meet the state's constitutional duty to make suitable
90	60		provision for the support and maintenance of an efficient system of
91	61		public free schools in the state;
92	62		(2) the effectiveness of imposing consumption taxes
93	63		not currently imposed by the state and using the revenue
94	64		attributable to the imposition of those taxes to meet the state's
95	65		constitutional duty to make suitable provision for the support and
96	66		maintenance of an efficient system of public free schools in the
97	67		state;
98	68		(3) the ability of state-imposed consumption taxes to
99	69		adequately respond to annual changes in funding needs that are
100	70		unique to school districts in the state; and
101	71		(4) the effects of an increase in consumption taxes on
102	72		the residents of this state and businesses located in this state.
103	73		(h) Not later than November 1, 2020, the committee shall
104	74		provide to the legislature a written report:
105	75		(1) addressing the feasibility of using consumption
106	76		taxes for the support and maintenance of an efficient system of
107	77		public free schools in the state;
108	78		(2) proposing a comprehensive plan to use revenue
109	79		attributable to consumption taxes for the support and maintenance
110	80		of an efficient system of public free schools in the state; and
111	81		(3) proposing legislation necessary to implement the
112	82		comprehensive plan described by Subdivision (2) of this subsection.
113	83		(i) The proposals made in the report under Subsection (h) of
114	84		this section must allow for the imposition by a school district of
115	85		an ad valorem tax at a rate not to exceed $0.17 per $100 of taxable
116	86		value of property in the district for the purpose of enriching
117	87		educational opportunities for students enrolled in the district.
118	88		(j) The committee is abolished January 1, 2021.
119	89		SECTION 3. This Act takes effect immediately if it receives
120	90		a vote of two-thirds of all the members elected to each house, as
121	91		provided by Section 39, Article III, Texas Constitution. If this
122	92		Act does not receive the vote necessary for immediate effect, this
123	93		Act takes effect September 1, 2019.