Texas 2019 - 86th Regular

Texas House Bill HJR39 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		86R4451 CJC-D
2		-	By: Cyrier, Price, Zerwas, Turner of Tarrant, H.J.R. No. 39
3		-	Rose, et al.
	2	+	By: Cyrier H.J.R. No. 39
4	3
5	4
6	5		A JOINT RESOLUTION
7	6		proposing a constitutional amendment relating to the appropriation
8	7		of the net revenue received from the imposition of state sales and
9	8		use taxes on sporting goods.
10	9		BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	10		SECTION 1. Article VIII, Texas Constitution, is amended by
12	11		adding Section 7-d to read as follows:
13	12		Sec. 7-d. (a) Subject to Subsection (b) of this section,
14	13		for each state fiscal year, the net revenue received from the
15	14		collection of any state taxes imposed on the sale, storage, use, or
16	15		other consumption in this state of sporting goods that were subject
17	16		to taxation on January 1, 2019, under Chapter 151, Tax Code, is
18	17		automatically appropriated when received to the Parks and Wildlife
19	18		Department and the Texas Historical Commission, or their successors
20	19		in function, and is allocated between those agencies as provided by
21	20		general law. The legislature by general law may provide
22	21		limitations on the use of money appropriated under this subsection.
23	22		(b) The legislature by adoption of a resolution approved by
24	23		a record vote of two-thirds of the members of each house of the
25	24		legislature may direct the comptroller of public accounts to reduce
26	25		the amount of money appropriated to the Parks and Wildlife
27	26		Department and the Texas Historical Commission, or their successors
28	27		in function, under Subsection (a) of this section. The comptroller
29	28		may be directed to make that reduction only:
30	29		(1) in the state fiscal year in which the resolution is
31	30		adopted, or in either of the following two state fiscal years; and
32	31		(2) by an amount that does not result in a reduction of
33	32		more than 50 percent of the amount that would otherwise be
34	33		appropriated to the Parks and Wildlife Department and the Texas
35	34		Historical Commission, or their successors in function, in the
36	35		affected state fiscal year under Subsection (a) of this section.
37	36		(c) Money appropriated to the Parks and Wildlife Department
38	37		and the Texas Historical Commission, or their successors in
39	38		function, under Subsection (a) of this section may not be
40	39		considered available for certification by the comptroller of public
41	40		accounts under Section 49a(b), Article III, of this constitution.
42	41		(d) In this section, "sporting goods" means an item of
43	42		tangible personal property designed and sold for use in a sport or
44	43		sporting activity, excluding apparel and footwear except that which
45	44		is suitable only for use in a sport or sporting activity, and
46	45		excluding board games, electronic games and similar devices,
47	46		aircraft and powered vehicles, and replacement parts and
48	47		accessories for any excluded item.
49	48		SECTION 2. The following temporary provision is added to
50	49		the Texas Constitution:
51	50		TEMPORARY PROVISION. (a) This temporary provision applies
52	51		to the constitutional amendment proposed by the 86th Legislature,
53	52		Regular Session, 2019, requiring the automatic appropriation of the
54	53		net revenue received from the collection of state taxes imposed on
55	54		the sale, storage, use, or other consumption in this state of
56	55		certain sporting goods to the Parks and Wildlife Department and the
57	56		Texas Historical Commission.
58	57		(b) Section 7-d, Article VIII, of this constitution takes
59	58		effect September 1, 2021, and applies only to state tax revenue
60	59		collected on or after that date.
61	60		(c) This temporary provision expires January 1, 2022.
62	61		SECTION 3. This proposed constitutional amendment shall be
63	62		submitted to the voters at an election to be held November 5, 2019.
64	63		The ballot shall be printed to provide for voting for or against the
65	64		proposition: "The constitutional amendment requiring the
66	65		automatic appropriation of the net revenue received from the
67	66		collection of state taxes imposed on the sale, storage, use, or
68	67		other consumption in this state of certain sporting goods to the
69	68		Parks and Wildlife Department and the Texas Historical Commission."