Texas 2021 - 87th Regular

Texas Senate Bill SB1850

Caption

Relating to a credit against the ad valorem taxes imposed by a school district on the residence homesteads of certain educators who purchase school supplies.

Impact

The introduction of this bill signifies a move towards supporting educators financially, particularly as they often absorb costs for school supplies out of their own pockets. Teachers can receive a tax credit equal to the lesser of what they spent on these supplies, capped at $100. This credit will be applicable only to school district property taxes assessed on their homesteads, thus providing direct financial relief in those instances.

Summary

SB1850 aims to provide a tax credit against ad valorem taxes imposed by school districts on the residence homesteads of certain educators who personally purchase school supplies. This legislation is intended to alleviate some financial burden on teachers who invest their own money into classroom resources essential for their job. The bill defines eligible educators specifically as certified classroom teachers who incur costs for school supplies used in fulfilling their duties or for their students.

Contention

One notable point of contention regarding SB1850 is its dependency on the approval of a constitutional amendment proposed by the legislature. If voters do not approve this amendment, the bill would effectively have no impact and would not come into effect. This raises concerns about the need for widespread support among the electorate to enact such financial assistance for educators, which may complicate its implementation despite the clear intent to support teachers.

Companion Bills

TX SJR65

Enabling for Proposing a constitutional amendment to authorize the legislature to provide for a credit against the ad valorem taxes imposed by a school district on the residence homesteads of certain educators who purchase school supplies.

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