Texas 2021 - 87th Regular

Texas House Bill HB4460 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	87R4528 SMT-D
2	2	By: Deshotel H.B. No. 4460
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to certain requirements regarding the creation of
8	8	qualifying jobs for the purpose of eligibility for a limitation on
9	9	appraised value of property for ad valorem tax purposes under the
10	10	Texas Economic Development Act.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 313.021, Tax Code, is amended by adding
13	13	Subdivision (6) to read as follows:
14	14	(6) "Registered apprenticeship" means an
15	15	apprenticeship offered in connection with an apprenticeship
16	16	program registered with the United States Department of Labor.
17	17	SECTION 2. Sections 313.025(a) and (f-1), Tax Code, are
18	18	amended to read as follows:
19	19	(a) The owner or lessee of, or the holder of another
20	20	possessory interest in, any qualified property described by Section
21	21	313.021(2)(A), (B), or (C) may apply to the governing body of the
22	22	school district in which the property is located for a limitation on
23	23	the appraised value for school district maintenance and operations
24	24	ad valorem tax purposes of the person's qualified property. An
25	25	application must be made on the form prescribed by the comptroller
26	26	and include the information required by the comptroller, and it
27	27	must be accompanied by:
28	28	(1) the application fee established by the governing
29	29	body of the school district;
30	30	(2) information sufficient to show that the real and
31	31	personal property identified in the application as qualified
32	32	property meets the applicable criteria established by Section
33	33	313.021(2); [and]
34	34	(3) any information required by the comptroller for
35	35	the purposes of Section 313.026; and
36	36	(4) a list of each job that the applicant estimates
37	37	will be created in connection with the project, regardless of
38	38	whether the job is a qualifying job.
39	39	(f-1) Notwithstanding any other provision of this chapter
40	40	to the contrary, including Section 313.003(2) or 313.004(3)(A) or
41	41	(B)(iii), the governing body of a school district may agree to
42	42	consider a registered apprenticeship to be a qualifying job for
43	43	purposes of [waive] the new jobs creation requirement in Section
44	44	313.021(2)(A)(iv)(b) or 313.051(b) and approve an application if
45	45	the governing body makes a finding that the jobs creation
46	46	requirement exceeds the industry standard for the number of
47	47	employees reasonably necessary for the operation of the facility of
48	48	the property owner that is described in the application.
49	49	SECTION 3. Section 313.0276, Tax Code, is amended by adding
50	50	Subsection (f-1) to read as follows:
51	51	(f-1) A registered apprenticeship is considered for
52	52	purposes of this section to be a qualifying job if the governing
53	53	body of the school district agrees to consider a registered
54	54	apprenticeship to be a qualifying job under Section 313.025(f-1).
55	55	SECTION 4. Section 313.033, Tax Code, is amended to read as
56	56	follows:
57	57	Sec. 313.033. REPORT ON COMPLIANCE WITH JOB-CREATION
58	58	REQUIREMENTS. (a) Each recipient of a limitation on appraised value
59	59	under this chapter shall submit to the comptroller, the governing
60	60	body of the school district in which the property is located, and
61	61	the governing body of each municipality in which the property is
62	62	located, if applicable, an annual report on a form provided by the
63	63	comptroller that provides information sufficient to document the
64	64	number of qualifying jobs created.
65	65	(b) The recipient of a limitation on appraised value under
66	66	this chapter shall contract with an independent auditor to verify
67	67	the information submitted to the comptroller under this section.
68	68	(c) The governing body of a school district shall designate
69	69	a member of the governing body or an employee of the district to
70	70	review a report received under this section.
71	71	SECTION 5. (a) Sections 313.021, 313.025, and 313.0276, Tax
72	72	Code, as amended by this Act, apply only to an agreement entered
73	73	into under Chapter 313, Tax Code, pursuant to an application filed
74	74	under that chapter on or after the effective date of this Act. An
75	75	agreement entered into under that chapter pursuant to an
76	76	application filed before the effective date of this Act is governed
77	77	by the law in effect on the date the application was filed, and the
78	78	former law is continued in effect for that purpose.
79	79	(b) Section 313.033, Tax Code, as amended by this Act,
80	80	applies only to a report submitted on or after the effective date of
81	81	this Act. A report submitted before the effective date of this Act
82	82	is governed by the law in effect on the date the report was
83	83	submitted, and the former law is continued in effect for that
84	84	purpose.
85	85	SECTION 6. This Act takes effect September 1, 2021.