Texas 2021 - 87th 3rd C.S.

Texas House Bill HB91 Compare Versions

Only one version of the bill is available at this time.

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