| 1 | 1 | | 87R197 JES-D |
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| 2 | 2 | | By: Powell S.B. No. 1850 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a credit against the ad valorem taxes imposed by a |
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| 8 | 8 | | school district on the residence homesteads of certain educators |
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| 9 | 9 | | who purchase school supplies. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Chapter 31, Tax Code, is amended by adding |
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| 12 | 12 | | Section 31.051 to read as follows: |
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| 13 | 13 | | Sec. 31.051. SCHOOL TAX CREDIT FOR ELIGIBLE EDUCATORS WHO |
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| 14 | 14 | | PAY FOR SCHOOL SUPPLIES. (a) In this section, "eligible educator" |
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| 15 | 15 | | means an individual who, during the school year ending in the tax |
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| 16 | 16 | | year for which the individual claims a credit under this section: |
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| 17 | 17 | | (1) was certified as a classroom teacher under |
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| 18 | 18 | | Subchapter B, Chapter 21, Education Code; and |
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| 19 | 19 | | (2) spent the individual's money on school supplies |
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| 20 | 20 | | for use by the individual in carrying out the individual's duties as |
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| 21 | 21 | | a classroom teacher or for use by the individual's students. |
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| 22 | 22 | | (b) An eligible educator is entitled to a credit against the |
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| 23 | 23 | | taxes imposed by a school district on the eligible educator's |
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| 24 | 24 | | residence homestead in an amount equal to the lesser of the total |
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| 25 | 25 | | amount the educator spent as described by Subsection (a)(2) during |
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| 26 | 26 | | the school year ending in the tax year for which the individual |
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| 27 | 27 | | claims the credit or $100. If the total amount of taxes imposed on |
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| 28 | 28 | | the eligible educator's residence homestead by a school district is |
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| 29 | 29 | | less than the amount of the tax credit under this section, the |
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| 30 | 30 | | eligible educator is entitled to a credit only up to the total |
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| 31 | 31 | | amount of the taxes imposed by the school district. |
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| 32 | 32 | | (c) An individual applying for a tax credit under this |
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| 33 | 33 | | section for a tax year must submit to the assessor for the school |
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| 34 | 34 | | district: |
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| 35 | 35 | | (1) evidence that the individual is an eligible |
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| 36 | 36 | | educator; and |
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| 37 | 37 | | (2) receipts evidencing the amount the individual |
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| 38 | 38 | | spent as described by Subsection (a)(2) for which the individual |
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| 39 | 39 | | claims a credit. |
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| 40 | 40 | | (d) The individual must submit to the assessor for the |
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| 41 | 41 | | school district the evidence required by Subsection (c) not later |
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| 42 | 42 | | than July 31 following the school year in which the individual spent |
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| 43 | 43 | | money on the school supplies for which the individual seeks the tax |
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| 44 | 44 | | credit. |
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| 45 | 45 | | (e) The tax credit may be applied only to school district |
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| 46 | 46 | | taxes imposed on the individual's residence homestead in the tax |
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| 47 | 47 | | year for which the tax credit is granted. |
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| 48 | 48 | | (f) The comptroller shall adopt rules as necessary to |
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| 49 | 49 | | administer this section, including rules establishing what |
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| 50 | 50 | | documentation an individual applying for the tax credit must submit |
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| 51 | 51 | | to an assessor as proof of eligibility under Subsection (c). |
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| 52 | 52 | | SECTION 2. This Act applies only to ad valorem taxes imposed |
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| 53 | 53 | | for a tax year beginning on or after the effective date of this Act. |
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| 54 | 54 | | SECTION 3. This Act takes effect January 1, 2022, but only |
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| 55 | 55 | | if the constitutional amendment proposed by the 87th Legislature, |
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| 56 | 56 | | Regular Session, 2021, to authorize the legislature to provide for |
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| 57 | 57 | | a credit against the ad valorem taxes imposed by a school district |
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| 58 | 58 | | on the residence homesteads of certain educators who purchase |
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| 59 | 59 | | school supplies is approved by the voters. If that amendment is not |
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| 60 | 60 | | approved by the voters, this Act has no effect. |
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