89R14704 CJC-D
By: Harris , et al. H.J.R. No. 7
A JOINT RESOLUTION
proposing a constitutional amendment to dedicate a portion of the
revenue derived from state sales and use taxes to the Texas water
fund.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 7-e to read as follows:
Sec. 7-e. (a) Subject to Section 7-d of this article and
Subsections (b) and (c) of this section, in each state fiscal year,
the comptroller of public accounts shall deposit to the credit of
the Texas water fund the net revenue derived from the imposition of
the state sales and use tax on the sale, storage, use, or other
consumption in this state of taxable items under Chapter 151, Tax
Code, or its successor, that exceeds the first $48 billion of that
revenue coming into the treasury in that state fiscal year,
provided that the total amount deposited to the credit of the Texas
water fund under this subsection in a state fiscal year may not
exceed $1 billion.
(b) The legislature by adoption of a concurrent resolution
approved by a record vote of two-thirds of the members of each house
of the legislature may direct the comptroller of public accounts to
increase or reduce the amount of money deposited to the credit of
the Texas water fund under Subsection (a) of this section. The
comptroller may be directed to make the increase or reduction only:
(1) in the state fiscal year in which the resolution is
adopted, or in either of the following two state fiscal years; and
(2) by an amount or percentage that does not result in:
(A) an increase of more than 100 percent of the
amount that would otherwise be deposited to the fund in the affected
state fiscal year under Subsection (a) of this section; or
(B) a reduction of more than 50 percent of the
amount that would otherwise be deposited to the fund in the affected
state fiscal year under Subsection (a) of this section.
(c) Subject to Subsection (d) of this section, the duty of
the comptroller of public accounts to make a deposit under this
section expires August 31, 2035.
(d) The legislature by adoption of a concurrent resolution
approved by a record vote of a majority of the members of each house
of the legislature may extend, in 10-year increments, the duty of
the comptroller of public accounts to make a deposit under
Subsection (a) of this section beyond the applicable date
prescribed by Subsection (c) of this section.
SECTION 2. The following temporary provision is added to
the Texas Constitution:
TEMPORARY PROVISION. (a) This temporary provision applies
to the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, to dedicate a portion of the revenue derived
from state sales and use taxes to the Texas water fund.
(b) Section 7-e, Article VIII, of this constitution takes
effect September 1, 2026.
(c) This temporary provision expires September 1, 2027.
SECTION 3. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to dedicate a portion of
the revenue derived from state sales and use taxes to the Texas
water fund."