Texas 2021 - 87th Regular

Texas House Bill HB59 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	87R16193 KJE/CJC-D
2		-	By: Murr, White, et al. H.B. No. 59
3		-	Substitute the following for H.B. No. 59:
4		-	By: Noble C.S.H.B. No. 59
	1	+	87R529 KJE/CJC-D
	2	+	By: Murr H.B. No. 59
5	3
6	4
7	5		A BILL TO BE ENTITLED
8	6		AN ACT
9	7		relating to the elimination of school district maintenance and
10	8		operations ad valorem taxes and the creation of a joint interim
11	9		committee on the elimination of those taxes.
12	10		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
13	11		SECTION 1. Chapter 26, Tax Code, is amended by adding
14	12		Section 26.035 to read as follows:
15	13		Sec. 26.035. PROHIBITION ON IMPOSITION OF MAINTENANCE AND
16	14		OPERATIONS TAX BY SCHOOL DISTRICT; AUTHORIZATION FOR ENRICHMENT
17	15		TAX. (a) Notwithstanding any other law and except as provided by
18	16		Subsection (b), beginning January 1, 2024, a school district may
19	17		not impose a tax for maintenance and operations purposes.
20	18		(b) Subsection (a) does not affect the authority of a school
21	19		district to impose an enrichment tax at a rate not to exceed $0.17
22	20		per $100 of taxable value of property in the district for the
23	21		purpose of providing additional revenue to enrich the educational
24	22		opportunities of students enrolled in the district. The revenue
25	23		attributable to the tax authorized under this subsection is in
26	24		addition to any money the district receives from the state.
27	25		(c) A reference in this code, the Education Code, or any
28	26		other law to a school district's authority to impose a maintenance
29	27		tax or a maintenance and operations tax may not be construed in a
30	28		manner inconsistent with this section.
31	29		SECTION 2. (a) In this section, "committee" means the joint
32	30		interim committee on the elimination of school district maintenance
33	31		and operations ad valorem taxes.
34	32		(b) The joint interim committee on the elimination of school
35	33		district maintenance and operations ad valorem taxes is composed
36	34		of:
37	35		(1) five members of the house of representatives
38	36		appointed by the speaker of the house of representatives; and
39	37		(2) five senators appointed by the lieutenant
40	38		governor.
41	39		(c) The speaker of the house of representatives and the
42	40		lieutenant governor shall make the appointments under Subsection
43	41		(b) of this section not later than the 60th day after the effective
44	42		date of this Act.
45	43		(d) The speaker of the house of representatives and the
46	44		lieutenant governor shall each designate a co-chair from among the
47	45		committee members.
48	46		(e) The committee shall convene at the joint call of the
49	47		co-chairs.
50	48		(f) The committee has all other powers and duties provided
51	49		to a special or select committee by the rules of the senate and
52	50		house of representatives, by Subchapter B, Chapter 301, Government
53	51		Code, and by policies of the senate and house committees on
54	52		administration.
55	53		(g) The committee shall consider and evaluate:
56	54		(1) the effectiveness of increasing the rate or
57	55		expanding the application of consumption taxes currently imposed by
58	56		the state and using the revenue attributable to the increase or
59	57		expansion to meet the state's constitutional duty to make suitable
60	58		provision for the support and maintenance of an efficient system of
61	59		public free schools in the state;
62	60		(2) the effectiveness of imposing consumption taxes
63	61		not currently imposed by the state and using the revenue
64	62		attributable to the imposition of those taxes to meet the state's
65	63		constitutional duty to make suitable provision for the support and
66	64		maintenance of an efficient system of public free schools in the
67	65		state;
68	66		(3) the ability of state-imposed consumption taxes to
69	67		adequately respond to annual changes in funding needs that are
70	68		unique to school districts in the state; and
71	69		(4) the effects of an increase in consumption taxes on
72	70		the residents of this state and businesses located in this state.
73	71		(h) Not later than November 1, 2022, the committee shall
74	72		provide to the legislature a written report:
75	73		(1) addressing the feasibility of using consumption
76	74		taxes for the support and maintenance of an efficient system of
77	75		public free schools in the state;
78	76		(2) proposing a comprehensive plan to use revenue
79	77		attributable to consumption taxes for the support and maintenance
80	78		of an efficient system of public free schools in the state; and
81	79		(3) proposing legislation necessary to implement the
82	80		comprehensive plan described by Subdivision (2) of this subsection.
83	81		(i) The proposals made in the report under Subsection (h) of
84		-	this section must:
85		-	(1) allow for the imposition by a school district of an
86		-	ad valorem tax at a rate not to exceed $0.17 per $100 of taxable
	82	+	this section must allow for the imposition by a school district of
	83	+	an ad valorem tax at a rate not to exceed $0.17 per $100 of taxable
87	84		value of property in the district for the purpose of enriching
88		-	educational opportunities for students enrolled in the district;
89		-	and
90		-	(2) ensure that the total amount of state and local
91		-	funds per weighted student provided to public schools for each
92		-	school year under the comprehensive plan described by Subsection
93		-	(h)(2) of this section is at least equal to the total amount of
94		-	state and local funds per weighted student provided to public
95		-	schools for the 2022-2023 school year.
	85	+	educational opportunities for students enrolled in the district.
96	86		(j) The committee is abolished January 1, 2023.
97	87		SECTION 3. This Act takes effect immediately if it receives
98	88		a vote of two-thirds of all the members elected to each house, as
99	89		provided by Section 39, Article III, Texas Constitution. If this
100	90		Act does not receive the vote necessary for immediate effect, this
101	91		Act takes effect September 1, 2021.