87R197 JES-D
By: Powell S.B. No. 1850
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 31, Tax Code, is amended by adding
Section 31.051 to read as follows:
Sec. 31.051. SCHOOL TAX CREDIT FOR ELIGIBLE EDUCATORS WHO
PAY FOR SCHOOL SUPPLIES. (a) In this section, "eligible educator"
means an individual who, during the school year ending in the tax
year for which the individual claims a credit under this section:
(1) was certified as a classroom teacher under
Subchapter B, Chapter 21, Education Code; and
(2) spent the individual's money on school supplies
for use by the individual in carrying out the individual's duties as
a classroom teacher or for use by the individual's students.
(b) An eligible educator is entitled to a credit against the
taxes imposed by a school district on the eligible educator's
residence homestead in an amount equal to the lesser of the total
amount the educator spent as described by Subsection (a)(2) during
the school year ending in the tax year for which the individual
claims the credit or $100. If the total amount of taxes imposed on
the eligible educator's residence homestead by a school district is
less than the amount of the tax credit under this section, the
eligible educator is entitled to a credit only up to the total
amount of the taxes imposed by the school district.
(c) An individual applying for a tax credit under this
section for a tax year must submit to the assessor for the school
district:
(1) evidence that the individual is an eligible
educator; and
(2) receipts evidencing the amount the individual
spent as described by Subsection (a)(2) for which the individual
claims a credit.
(d) The individual must submit to the assessor for the
school district the evidence required by Subsection (c) not later
than July 31 following the school year in which the individual spent
money on the school supplies for which the individual seeks the tax
credit.
(e) The tax credit may be applied only to school district
taxes imposed on the individual's residence homestead in the tax
year for which the tax credit is granted.
(f) The comptroller shall adopt rules as necessary to
administer this section, including rules establishing what
documentation an individual applying for the tax credit must submit
to an assessor as proof of eligibility under Subsection (c).
SECTION 2. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2022, but only
if the constitutional amendment proposed by the 87th Legislature,
Regular Session, 2021, 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 is approved by the voters. If that amendment is not
approved by the voters, this Act has no effect.