4 | 12 | | AN ACT |
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5 | 13 | | relating to the creation and re-creation of funds and accounts, the |
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6 | 14 | | dedication and rededication of revenue and allocation of accrued |
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7 | 15 | | interest on dedicated revenue, and the exemption of unappropriated |
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8 | 16 | | money from use for general governmental purposes. |
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9 | 17 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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10 | 18 | | SECTION 1. DEFINITION. In any provision of this Act that |
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11 | 19 | | does not amend current law, "state agency" means an office, |
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12 | 20 | | institution, or other agency that is in the executive or judicial |
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13 | 21 | | branch of state government, has authority that is not limited to a |
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14 | 22 | | geographical portion of the state, and was created by the |
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15 | 23 | | constitution or a statute of this state. The term does not include |
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16 | 24 | | an institution of higher education as defined by Section 61.003, |
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17 | 25 | | Education Code. |
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18 | 26 | | SECTION 2. ABOLITION OF FUNDS, ACCOUNTS, AND DEDICATIONS. |
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19 | 27 | | Except as otherwise specifically provided by this Act, all funds |
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20 | 28 | | and accounts created or re-created by an Act of the 87th |
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21 | 29 | | Legislature, Regular Session, 2021, that becomes law and all |
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22 | 30 | | dedications or rededications of revenue collected by a state agency |
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23 | 31 | | for a particular purpose by an Act of the 87th Legislature, Regular |
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24 | 32 | | Session, 2021, that becomes law are abolished on the later of August |
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25 | 33 | | 31, 2021, or the date the Act creating or re-creating the fund or |
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26 | 34 | | account or dedicating or rededicating revenue takes effect. |
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27 | 35 | | SECTION 3. PREVIOUSLY EXEMPT DEDICATIONS, FUNDS, AND |
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28 | 36 | | ACCOUNTS. Section 2 of this Act does not apply to: |
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29 | 37 | | (1) statutory dedications, funds, and accounts that |
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30 | 38 | | were enacted before the 87th Legislature convened to comply with |
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31 | 39 | | requirements of state constitutional or federal law; |
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32 | 40 | | (2) dedications, funds, or accounts that remained |
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33 | 41 | | exempt from former Section 403.094(h), Government Code, at the time |
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34 | 42 | | dedications, accounts, and funds were abolished under that |
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35 | 43 | | provision; |
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36 | 44 | | (3) increases in fees or other revenue dedicated as |
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37 | 45 | | described by this section; or |
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38 | 46 | | (4) increases in fees or other revenue required to be |
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39 | 47 | | deposited in a fund or account described by this section. |
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40 | 48 | | SECTION 4. FEDERAL FUNDS. Section 2 of this Act does not |
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41 | 49 | | apply to funds created under an Act of the 87th Legislature, Regular |
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42 | 50 | | Session, 2021, for which separate accounting is required by federal |
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43 | 51 | | law, except that the funds shall be deposited in accounts in the |
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44 | 52 | | general revenue fund unless otherwise required by federal law. |
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45 | 53 | | SECTION 5. TRUST FUNDS. Section 2 of this Act does not |
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46 | 54 | | apply to trust funds or dedicated revenue deposited to trust funds |
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47 | 55 | | created under an Act of the 87th Legislature, Regular Session, |
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48 | 56 | | 2021, except that the trust funds shall be held in the state |
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49 | 57 | | treasury, with the comptroller in trust, or outside the state |
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50 | 58 | | treasury with the comptroller's approval. |
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51 | 59 | | SECTION 6. BOND FUNDS. Section 2 of this Act does not apply |
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52 | 60 | | to bond funds and pledged funds created or affected by an Act of the |
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53 | 61 | | 87th Legislature, Regular Session, 2021, except that the funds |
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54 | 62 | | shall be held in the state treasury, with the comptroller in trust, |
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55 | 63 | | or outside the state treasury with the comptroller's approval. |
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56 | 64 | | SECTION 7. CONSTITUTIONAL DEDICATIONS, FUNDS, AND |
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57 | 65 | | ACCOUNTS. Section 2 of this Act does not apply to funds or accounts |
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58 | 66 | | that would be created or re-created by the Texas Constitution or |
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59 | 67 | | revenue that would be dedicated or rededicated by the Texas |
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60 | 68 | | Constitution under a constitutional amendment proposed by the 87th |
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61 | 69 | | Legislature, Regular Session, 2021, or to dedicated revenue |
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62 | 70 | | deposited to funds or accounts that would be so created or |
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63 | 71 | | re-created, if the constitutional amendment is approved by the |
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64 | 72 | | voters. |
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65 | 73 | | SECTION 8. ADDITIONAL USES FOR DEDICATED FUNDS OR ACCOUNTS. |
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66 | 74 | | Section 2 of this Act does not apply to a newly authorized use of |
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67 | 75 | | money in a dedicated fund or dedicated account as provided by an Act |
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68 | 76 | | of the 87th Legislature, Regular Session, 2021, to the extent: |
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69 | 77 | | (1) the fund or account was exempted from abolition by |
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70 | 78 | | an Act of the legislature that became law before January 1, 2021; |
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71 | 79 | | and |
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72 | 80 | | (2) the newly authorized use is within the scope of the |
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73 | 81 | | original dedication of the fund or account. |
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74 | 82 | | SECTION 9. ACCOUNTS IN GENERAL REVENUE FUND. Effective on |
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75 | 83 | | the later of the effective date of the Act creating or re-creating |
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76 | 84 | | the specified account or August 31, 2021, the following accounts, |
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77 | 85 | | the revenue deposited to the credit of those accounts, and the |
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78 | 86 | | revenue dedicated for deposit to the credit of those accounts, are |
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79 | 87 | | exempt from Section 2 of this Act and the accounts are created or |
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80 | 88 | | re-created in the general revenue fund, if created or re-created by |
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81 | 89 | | an Act of the 87th Legislature, Regular Session, 2021, that becomes |
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82 | 90 | | law: |
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83 | 91 | | (1) the broadband development account created as an |
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84 | 92 | | account in the general revenue fund by House Bill No. 5 or similar |
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85 | 93 | | legislation; |
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86 | 94 | | (2) the Brain Institute of Texas research fund created |
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87 | 95 | | as an account in the general revenue fund by House Bill No. 15 or |
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88 | 96 | | similar legislation; |
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89 | 97 | | (3) an account created in the general revenue fund by |
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90 | 98 | | House Bill No. 211 or similar legislation; |
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91 | 99 | | (4) the rural veterinarian incentive program account |
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92 | 100 | | created as an account in the general revenue fund by House Bill |
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93 | 101 | | No. 1259 or similar legislation; |
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94 | 102 | | (5) the barbering and cosmetology school tuition |
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95 | 103 | | protection account created by House Bill No. 1560 or similar |
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96 | 104 | | legislation; |
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97 | 105 | | (6) the micro-business recovery fund created as an |
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98 | 106 | | account in the general revenue fund by House Bill No. 3271 or |
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99 | 107 | | similar legislation; |
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100 | 108 | | (7) the consumable hemp products account created as an |
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101 | 109 | | account in the general revenue fund by House Bill No. 3948 or |
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102 | 110 | | similar legislation; |
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103 | 111 | | (8) the Texas youth livestock show fund created as an |
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104 | 112 | | account in the general revenue fund by House Bill No. 3959 or |
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105 | 113 | | similar legislation; |
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106 | 114 | | (9) the Texas music incubator account created as an |
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107 | 115 | | account in the general revenue fund by Senate Bill No. 609 or |
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108 | 116 | | similar legislation; |
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109 | 117 | | (10) the Breeders' Cup Developmental Account created |
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110 | 118 | | as an account in the general revenue fund by Senate Bill No. 704 or |
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111 | 119 | | similar legislation; |
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112 | 120 | | (11) the Bulk Storage Vessel Performance Standards |
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113 | 121 | | Program Account created by Senate Bill No. 900 or similar |
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114 | 122 | | legislation; |
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115 | 123 | | (12) an account created in the general revenue fund by |
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116 | 124 | | Senate Bill No. 1137 or similar legislation; |
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117 | 125 | | (13) the micro-business disaster recovery fund |
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118 | 126 | | created as an account in the general revenue fund by Senate Bill |
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119 | 127 | | No. 1465 or similar legislation; and |
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120 | 128 | | (14) the opioid abatement account created as an |
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121 | 129 | | account in the general revenue fund by Senate Bill No. 1827 or |
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122 | 130 | | similar legislation. |
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123 | 131 | | SECTION 10. SEPARATE FUNDS. Effective on the later of the |
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124 | 132 | | effective date of the Act creating or re-creating the specified |
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125 | 133 | | fund or August 31, 2021, the following funds, if created or |
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126 | 134 | | re-created by an Act of the 87th Legislature, Regular Session, |
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127 | 135 | | 2021, the revenue deposited to the funds, and the revenue dedicated |
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128 | 136 | | for deposit to the funds, are exempt from Section 2 of this Act, and |
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129 | 137 | | the funds are created or re-created as separate funds inside or |
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130 | 138 | | outside the state treasury, as specified by the Act creating or |
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131 | 139 | | re-creating the fund: |
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132 | 140 | | (1) the broadband pole replacement fund created as a |
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133 | 141 | | fund in the state treasury by House Bill No. 1505 or similar |
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134 | 142 | | legislation; |
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135 | 143 | | (2) the state utilities reliability fund created as a |
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136 | 144 | | special fund in the state treasury by House Bill No. 2000 or similar |
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137 | 145 | | legislation; |
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138 | 146 | | (3) the state utilities reliability revenue fund |
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139 | 147 | | created as a special fund in the state treasury by House Bill |
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140 | 148 | | No. 2000 or similar legislation; |
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141 | 149 | | (4) the critical infrastructure resiliency fund |
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142 | 150 | | created as a special fund in the state treasury by House Bill |
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143 | 151 | | No. 2275 or similar legislation; |
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144 | 152 | | (5) the disaster response loan fund created as a fund |
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145 | 153 | | outside the state treasury by House Bill No. 2812 or similar |
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146 | 154 | | legislation; |
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147 | 155 | | (6) the open burn pit registry fund created as a |
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148 | 156 | | special fund in the state treasury by House Bill No. 3953, House |
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149 | 157 | | Bill No. 3957, or similar legislation; |
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150 | 158 | | (7) the technology improvement and modernization fund |
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151 | 159 | | created as a special fund in the state treasury by House Bill |
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152 | 160 | | No. 4018 or similar legislation; |
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153 | 161 | | (8) the broadband development fund created as a |
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154 | 162 | | special fund in the state treasury by Senate Bill No. 5 or similar |
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155 | 163 | | legislation; |
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156 | 164 | | (9) the small business disaster recovery revolving |
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157 | 165 | | fund created as a special fund outside the state treasury by Senate |
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158 | 166 | | Bill No. 678 or similar legislation; |
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159 | 167 | | (10) the horse industry escrow account created as a |
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160 | 168 | | trust account outside the state treasury by Senate Bill No. 704 or |
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161 | 169 | | similar legislation; |
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162 | 170 | | (11) the Texas small and rural community success fund |
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163 | 171 | | created as a trust fund outside the state treasury by Senate Bill |
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164 | 172 | | No. 1465 or similar legislation; and |
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165 | 173 | | (12) the opioid abatement trust fund created as a |
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166 | 174 | | trust fund outside the state treasury by Senate Bill No. 1827 or |
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167 | 175 | | similar legislation. |
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168 | 176 | | SECTION 11. REVENUE DEDICATIONS. Effective on the later of |
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169 | 177 | | the effective date of the Act dedicating or rededicating the |
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170 | 178 | | specified revenue or August 31, 2021, the following dedications or |
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171 | 179 | | rededications of revenue collected for a particular purpose are |
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172 | 180 | | exempt from Section 2 of this Act, if dedicated or rededicated by an |
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173 | 181 | | Act of the 87th Legislature, Regular Session, 2021: |
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174 | 182 | | (1) the dedication of grants and donations to the |
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175 | 183 | | state highway fund provided by House Bill No. 1075 or similar |
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176 | 184 | | legislation; |
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177 | 185 | | (2) the dedication of certain tax revenue to the |
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178 | 186 | | specialty court account provided by House Bill No. 1256 or similar |
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179 | 187 | | legislation; |
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180 | 188 | | (3) the dedication of funds to the anthropogenic |
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181 | 189 | | carbon dioxide storage trust fund provided by House Bill No. 1284 |
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182 | 190 | | or similar legislation; |
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183 | 191 | | (4) the dedication of revenue from the fee established |
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184 | 192 | | by House Bill No. 1631 or similar legislation to the game, fish, and |
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185 | 193 | | water safety account; |
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186 | 194 | | (5) the dedication of municipal sales and use tax |
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187 | 195 | | revenue provided by House Bill No. 1900 or similar legislation; |
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188 | 196 | | (6) the dedication of revenue provided by House Bill |
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189 | 197 | | No. 1904 or similar legislation; |
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190 | 198 | | (7) the dedication of revenue to the state highway |
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191 | 199 | | fund provided by House Bill No. 2577 or similar legislation; |
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192 | 200 | | (8) the dedication of revenue to the designated trauma |
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193 | 201 | | facility and emergency medical services account provided by House |
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194 | 202 | | Bill No. 3514 or similar legislation; |
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195 | 203 | | (9) the dedication of revenue to the Motor Vehicle |
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196 | 204 | | Crime Prevention Authority provided by House Bill No. 3514 or |
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197 | 205 | | similar legislation; |
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198 | 206 | | (10) the dedication of revenue to the oil and gas |
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199 | 207 | | regulation and cleanup fund provided by House Bill No. 3973 or |
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200 | 208 | | similar legislation; |
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201 | 209 | | (11) the dedication of revenue to the State Securities |
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202 | 210 | | Board provided by House Bill No. 4131 or similar legislation; |
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203 | 211 | | (12) the dedication of revenue provided by House Bill |
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204 | 212 | | No. 4472 or similar legislation; |
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205 | 213 | | (13) the dedication of revenue provided by Senate Bill |
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206 | 214 | | No. 41 or similar legislation; |
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207 | 215 | | (14) the dedication of revenue to the Texas mobility |
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208 | 216 | | fund provided by Senate Bill No. 181 or similar legislation; |
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209 | 217 | | (15) the dedication of grants and donations to the |
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210 | 218 | | state highway fund provided by Senate Bill No. 633 or similar |
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211 | 219 | | legislation; |
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212 | 220 | | (16) the dedication of revenue provided by Senate Bill |
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213 | 221 | | No. 1263 or similar legislation; |
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214 | 222 | | (17) the dedication of revenue to the state highway |
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215 | 223 | | fund provided by Senate Bill No. 1728 or similar legislation; |
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216 | 224 | | (18) the dedication of revenue from penalties imposed |
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217 | 225 | | under Senate Bill No. 2038 or similar legislation to the |
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218 | 226 | | freestanding emergency medical care facility licensing fund; and |
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219 | 227 | | (19) the dedication of tax revenue provided by Senate |
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220 | 228 | | Bill No. 2089 or similar legislation. |
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221 | 229 | | SECTION 12. REALLOCATION OF INTEREST ACCRUED ON CERTAIN |
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222 | 230 | | DEDICATED REVENUE. (a) This section applies only to an account in |
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223 | 231 | | the general revenue fund: |
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224 | 232 | | (1) any part of which Section 403.095, Government |
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225 | 233 | | Code, makes available for certification under Section 403.121, |
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226 | 234 | | Government Code; and |
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227 | 235 | | (2) that is created or re-created by an Act of the 87th |
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228 | 236 | | Legislature, Regular Session, 2021. |
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229 | 237 | | (b) Except as provided by this Act, all interest and other |
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230 | 238 | | earnings that accrue on all revenue held in an account in the |
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231 | 239 | | general revenue fund are available for any general governmental |
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232 | 240 | | purpose. |
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233 | 241 | | (c) Except as provided by this Act, the comptroller shall |
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234 | 242 | | deposit all interest and other earnings that accrue on all revenue |
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235 | 243 | | held in an account in the general revenue fund to the credit of the |
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236 | 244 | | general revenue fund. |
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237 | 245 | | SECTION 13. AMENDMENT OF SECTION 403.095, GOVERNMENT CODE. |
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238 | 246 | | Effective September 1, 2021, Sections 403.095(b), (d), and (f), |
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239 | 247 | | Government Code, are amended to read as follows: |
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240 | 248 | | (b) Notwithstanding any law dedicating or setting aside |
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241 | 249 | | revenue for a particular purpose or entity, dedicated revenues that |
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242 | 250 | | on August 31, 2023 [2021], are estimated to exceed the amount |
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243 | 251 | | appropriated by the General Appropriations Act or other laws |
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244 | 252 | | enacted by the 87th [86th] Legislature are available for general |
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245 | 253 | | governmental purposes and are considered available for the purpose |
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246 | 254 | | of certification under Section 403.121. |
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247 | 255 | | (d) Following certification of the General Appropriations |
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248 | 256 | | Act and other appropriations measures enacted by the 87th [86th] |
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249 | 257 | | Legislature, the comptroller shall reduce each dedicated account as |
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250 | 258 | | directed by the legislature by an amount that may not exceed the |
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251 | 259 | | amount by which estimated revenues and unobligated balances exceed |
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252 | 260 | | appropriations. The reductions may be made in the amounts and at the |
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253 | 261 | | times necessary for cash flow considerations to allow all the |
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254 | 262 | | dedicated accounts to maintain adequate cash balances to transact |
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255 | 263 | | routine business. The legislature may authorize, in the General |
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256 | 264 | | Appropriations Act, the temporary delay of the excess balance |
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257 | 265 | | reduction required under this subsection. This subsection does not |
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258 | 266 | | apply to revenues or balances in: |
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259 | 267 | | (1) funds outside the treasury; |
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260 | 268 | | (2) trust funds, which for purposes of this section |
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261 | 269 | | include funds that may or are required to be used in whole or in part |
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262 | 270 | | for the acquisition, development, construction, or maintenance of |
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263 | 271 | | state and local government infrastructures, recreational |
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264 | 272 | | facilities, or natural resource conservation facilities; |
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265 | 273 | | (3) funds created by the constitution or a court; or |
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266 | 274 | | (4) funds for which separate accounting is required by |
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267 | 275 | | federal law. |
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268 | 276 | | (f) This section expires September 1, 2023 [2021]. |
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269 | 277 | | SECTION 14. AMENDMENT OF SECTION 504.6012, TRANSPORTATION |
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270 | 278 | | CODE. Effective September 1, 2021, Section 504.6012, |
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271 | 279 | | Transportation Code, is amended to read as follows: |
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272 | 280 | | Sec. 504.6012. ELIMINATION OF DEDICATED REVENUE ACCOUNTS; |
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273 | 281 | | REVENUES IN TRUST. (a) Notwithstanding any other law, not later |
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274 | 282 | | than September 30, 2021 [2019], the comptroller shall eliminate all |
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275 | 283 | | dedicated accounts established for specialty license plates and |
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276 | 284 | | shall set aside the balances of those dedicated accounts so that the |
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277 | 285 | | balances may be appropriated only for the purposes intended as |
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278 | 286 | | provided by the dedications. |
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279 | 287 | | (b) On and after September 1, 2021 [2019], the portion of a |
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280 | 288 | | fee payable that is designated for deposit to a dedicated account |
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281 | 289 | | shall be paid instead to the credit of an account in a trust fund |
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282 | 290 | | created by the comptroller outside the general revenue fund. The |
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283 | 291 | | comptroller shall administer the trust fund and accounts and may |
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284 | 292 | | allocate the corpus and earnings on each account only in accordance |
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285 | 293 | | with the dedications of the revenue deposited to the trust fund |
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286 | 294 | | accounts. |
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287 | 295 | | SECTION 15. EFFECT OF ACT. (a) This Act prevails over any |
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288 | 296 | | other Act of the 87th Legislature, Regular Session, 2021, |
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289 | 297 | | regardless of the relative dates of enactment, that purports to |
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290 | 298 | | create or re-create a special fund or account or to dedicate or |
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291 | 299 | | rededicate revenue to a particular purpose, including any fund, |
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292 | 300 | | account, or revenue dedication abolished under former Section |
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293 | 301 | | 403.094, Government Code. |
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294 | 302 | | (b) An exemption from the application of Section 403.095, |
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295 | 303 | | Government Code, contained in another Act of the 87th Legislature, |
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296 | 304 | | Regular Session, 2021, that is exempted from the application of |
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297 | 305 | | Section 2 of this Act has no effect. |
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298 | 306 | | (c) Revenue that, under the terms of another Act of the 87th |
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299 | 307 | | Legislature, Regular Session, 2021, would be deposited to the |
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300 | 308 | | credit of a special account or fund shall be deposited to the credit |
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301 | 309 | | of the undedicated portion of the general revenue fund unless the |
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302 | 310 | | fund, account, or dedication is exempted under this Act. |
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303 | 311 | | (d) This Act prevails over any other Act of the 87th |
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304 | 312 | | Legislature, Regular Session, 2021, regardless of the relative |
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305 | 313 | | dates of enactment, that purports to allocate interest or other |
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306 | 314 | | earnings that accrue on revenue held in an account in the general |
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307 | 315 | | revenue fund any part of which Section 403.095, Government Code, |
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308 | 316 | | makes available for certification under Section 403.121, |
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309 | 317 | | Government Code. |
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310 | 318 | | SECTION 16. EFFECTIVE DATE. Except as otherwise provided |
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311 | 319 | | by this Act: |
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312 | 320 | | (1) this Act takes effect immediately if this Act |
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313 | 321 | | receives a vote of two-thirds of all the members elected to each |
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314 | 322 | | house, as provided by Section 39, Article III, Texas Constitution; |
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315 | 323 | | and |
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316 | 324 | | (2) if this Act does not receive the vote necessary for |
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317 | 325 | | immediate effect, this Act takes effect on the 91st day after the |
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318 | 326 | | last day of the legislative session. |
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