87R8645 SRA-D
By: Menéndez S.B. No. 2035
A BILL TO BE ENTITLED
AN ACT
relating to the use of proceeds from the collection of sales and use
taxes on items purchased under the supplemental nutrition
assistance program to provide grants for food banks and other
charitable organizations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.801, Tax Code, is amended by
amending Subsection (a) and adding Subsection (f) to read as
follows:
(a) Except for the amounts allocated under Subsections (b),
(c), (c-2), [and] (c-3), and (f), all proceeds from the collection
of the taxes imposed by this chapter shall be deposited to the
credit of the general revenue fund.
(f) The amount of the proceeds from the collection of the
taxes imposed by this chapter on the sale or use of taxable items
purchased wholly or partly with benefits provided under the
supplemental nutrition assistance program operated under Chapter
33, Human Resources Code, shall be deposited to the credit of an
account in the general revenue fund administered by the Department
of Agriculture. The comptroller shall determine the amount to be
deposited to the credit of the account according to available
statistical data indicating the estimated or actual total receipts
in this state from taxable sales of items purchased wholly or partly
with supplemental nutrition assistance program benefits. Money in
the account may be appropriated to the Department of Agriculture
only for the award of grants under Chapter 21, Agriculture Code.
SECTION 2. This Act takes effect September 1, 2021.