Texas 2025 - 89th Regular

Texas House Bill HB2575 Compare Versions

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

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1	1	By: Shaheen H.B. No. 2575
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6	6	A BILL TO BE ENTITLED
7	7	AN ACT
8	8	relating to the elimination of certain tax proceeds deposited to
9	9	and the allocation of the horse industry escrowed purse account.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 2028.202(b), Occupations Code, is
12	12	amended to read as follows:
13	13	(b) From the total amount deducted under Subsection (a), a
14	14	greyhound racetrack association that receives an interstate
15	15	cross-species simulcast signal shall distribute the following
16	16	amounts from each pari-mutuel pool wagered on the signal at the
17	17	racetrack:
18	18	(1) a fee of 1.5 percent to be paid to the racetrack in
19	19	this state sending the signal;
20	20	(2) a purse in the amount of 0.75 percent to be paid to
21	21	the official state horse breed registry for Thoroughbred horses for
22	22	use as purses at racetracks in this state;
23	23	(3) a purse in the amount of 0.75 percent to be paid to
24	24	the official state horse breed registry for quarter horses for use
25	25	as purses at racetracks in this state; and
26	26	(4) a purse of 4.5 percent to be escrowed with the
27	27	commission for purses in the manner provided by Section 2028.204.
28	28	SECTION 2. Section 2028.203, Occupations Code, is amended
29	29	to read as follows:
30	30	Sec. 2028.203. REIMBURSEMENT FOR SIMULCAST SIGNAL COST. If
31	31	a racetrack association purchases an interstate simulcast signal
32	32	and the signal cost exceeds five percent of the pari-mutuel pool,
33	33	the commission, from the escrowed purse account under Section
34	34	2028.202(b)(4), shall reimburse the racetrack association an
35	35	amount equal to one-half of the signal cost that exceeds five
36	36	percent of the pari-mutuel pool.
37	37	SECTION 3. The heading to Section 2028.204, Occupations
38	38	Code, is amended to read as follows:
39	39	Sec. 2028.204. ALLOCATION OF ESCROWED PURSES [MONEY IN
40	40	ESCROW ACCOUNTS].
41	41	SECTION 4. Section 2028.204(b), Occupations Code, is
42	42	amended to read as follows:
43	43	(b) Any horse racetrack association in this state may apply
44	44	to the commission for receipt of all or part of the escrowed purse
45	45	[money in the horse industry escrow] account for use as
46	46	purses. [Any state horse breed registry listed in Section
47	47	2030.002(a) may apply for receipt of money in the account for any
48	48	event that furthers the horse industry.] The commission[:
49	49	[(1)] shall determine the horse racetrack
50	50	associations [and state horse breed registries] to be allocated
51	51	money from the escrowed purse account and the percentages to be
52	52	allocated, taking into consideration purse levels, racing
53	53	opportunities, and the financial status of the requesting racetrack
54	54	association [or requesting breed registry; and
55	55	[(2) may not annually allocate more than 70 percent of
56	56	the amount deposited into the account to horse racetrack
57	57	associations for use as purses].
58	58	SECTION 5. Sections 2028.205(a) and (b), Occupations Code,
59	59	are amended to read as follows:
60	60	(a) In addition to money allocated under Section 2028.204, a
61	61	horse racetrack association operating a racetrack that is located
62	62	not more than 75 miles from a greyhound racetrack that offers
63	63	wagering on a cross-species simulcast signal and that sends the
64	64	cross-species simulcast signal to the greyhound racetrack may apply
65	65	to the commission for an allocation of up to 20 percent of the money
66	66	in the escrowed purse account that is attributable to the wagering
67	67	on a cross-species simulcast signal at the greyhound racetrack.
68	68	(b) If the applying horse racetrack association can prove to
69	69	the commission's satisfaction that the racetrack association's
70	70	handle has decreased directly due to wagering on an interstate
71	71	cross-species simulcast signal at a greyhound racetrack located not
72	72	more than 75 miles from the applying racetrack association, the
73	73	commission shall allocate amounts from the escrowed purse account
74	74	as the commission considers appropriate to compensate the racetrack
75	75	association for the decrease. The amounts allocated may not exceed
76	76	20 percent of the money in the escrowed purse account that is
77	77	attributable to the wagering on the interstate cross-species
78	78	simulcast signal at the greyhound racetrack.
79	79	SECTION 6. Sections 151.801(a), Tax Code, is amended to
80	80	read as follows:
81	81	(a) Except for the amounts allocated under Subsections (b),
82	82	(c), and (c-2), [(c-3),] all proceeds from the collection of the
83	83	taxes imposed by this chapter shall be deposited to the credit of
84	84	the general revenue fund.
85	85	SECTION 7. Section 151.801(d), Tax Code, as effective
86	86	September 1, 2021, is amended to read as follows:
87	87	(d) The comptroller shall determine the amount to be
88	88	deposited to the highway fund under Subsection (b) according to
89	89	available statistical data indicating the estimated average or
90	90	actual consumption or sales of lubricants used to propel motor
91	91	vehicles over the public roadways. The comptroller shall determine
92	92	the amounts to be deposited to the accounts under Subsection (c)
93	93	according to available statistical data indicating the estimated or
94	94	actual total receipts in this state from taxable sales of sporting
95	95	goods, and according to the specific amounts provided in the
96	96	General Appropriations Act in accordance with Subsection (c-1).
97	97	The comptroller shall determine the amount to be deposited to the
98	98	fund under Subsection (c-2) according to available statistical data
99	99	indicating the estimated or actual total receipts in this state
100	100	from taxes imposed on sales at retail of fireworks. [The
101	101	comptroller shall determine the amount to be deposited to the
102	102	account under Subsection (c-3) according to available statistical
103	103	data indicating the estimated or actual total receipts in this
104	104	state from taxable sales of horse feed, horse supplements, horse
105	105	tack, horse bedding and grooming supplies, and other taxable
106	106	expenditures directly related to horse ownership, riding, or
107	107	boarding.] If satisfactory data are not available, the comptroller
108	108	may require taxpayers who make taxable sales or uses of those
109	109	lubricants, of sporting goods, or of fireworks[, or of horse feed,
110	110	horse supplements, horse tack, horse bedding and grooming supplies,
111	111	or other taxable expenditures directly related to horse ownership,
112	112	riding, or boarding] to report to the comptroller as necessary to
113	113	make the allocation required by Subsection (b), (c), or (c-2)[, or
114	114	(c-3)].
115	115	SECTION 8. The following provisions of law are repealed:
116	116	(1) Section 2028.2041, Occupations Code;
117	117	(2) Section 151.801(c-3), Tax Code; and
118	118	(3) Sections 151.801(e)(4) and (5), Tax Code.
119	119	SECTION 9. As soon as practicable after the effective date
120	120	of this Act, the Texas Racing Commission shall revise existing
121	121	rules or adopt new rules as necessary to comply with Subtitle A-1,
122	122	Title 13, Occupations Code (Texas Racing Act), as amended by this
123	123	Act.
124	124	SECTION 10. This Act takes effect September 1, 2025.