Texas 2025 - 89th Regular

Texas Senate Bill SB1455 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		By: Hagenbuch S.B. No. 1455
	2	+	(In the Senate - Filed February 19, 2025; March 6, 2025,
	3	+	read first time and referred to Committee on Business & Commerce;
	4	+	April 14, 2025, reported adversely, with favorable Committee
	5	+	Substitute by the following vote: Yeas 10, Nays 0; April 14, 2025,
	6	+	sent to printer.)
	7	+	Click here to see the committee vote
	8	+	COMMITTEE SUBSTITUTE FOR S.B. No. 1455 By: Nichols
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3	10
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5	12
6	13		A BILL TO BE ENTITLED
7	14		AN ACT
8	15		relating to the funding mechanism for the regulation of workers'
9	16		compensation and workers' compensation insurance; authorizing
10	17		surcharges.
11	18		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	19		SECTION 1. The heading to Title 3, Insurance Code, is
13	20		amended to read as follows:
14	21		TITLE 3. DEPARTMENT FUNDS, FEES, SURCHARGES, AND TAXES
15	22		SECTION 2. The heading to Subtitle C, Title 3, Insurance
16	23		Code, is amended to read as follows:
17	24		SUBTITLE C. INSURANCE MAINTENANCE TAXES AND SURCHARGES
18	25		SECTION 3. Section 201.001(a), Insurance Code, is amended
19	26		to read as follows:
20	27		(a) The Texas Department of Insurance operating account is
21	28		an account in the general revenue fund. The account includes the
22	29		following:
23	30		(1) taxes, surcharges, and fees received by the
24	31		commissioner or comptroller that are required by this code or other
25	32		law to be deposited to the credit of the account; and
26	33		(2) money or credits received by the department or
27	34		commissioner from sales, reimbursements, and fees authorized by law
28	35		other than this code, including money or credits received from:
29	36		(A) charges for providing copies of public
30	37		information under Chapter 552, Government Code;
31	38		(B) the disposition of surplus or salvage
32	39		property under Subchapters C and D, Chapter 2175, Government Code;
33	40		(C) the sale of publications and other printed
34	41		material under Section 2052.301, Government Code;
35	42		(D) miscellaneous transactions and sources under
36	43		Section 403.011 or 403.012, Government Code;
37	44		(E) charges for postage spent to serve legal
38	45		process under Section 17.025, Civil Practice and Remedies Code;
39	46		(F) the comptroller involving warrants for which
40	47		payment is barred under Chapter 404, Government Code;
41	48		(G) sales or reimbursements authorized by the
42	49		General Appropriations Act; and
43	50		(H) the sale of property purchased with money
44	51		from the account or a predecessor fund or account.
45	52		SECTION 4. Sections 201.051(a) and (d), Insurance Code, are
46	53		amended to read as follows:
47	54		(a) Except as otherwise provided by this code or another
48	55		insurance law of this state, the comptroller shall administer and
49	56		enforce the provisions of this code and other insurance laws of this
50	57		state that relate to the administration, collection, and reporting
51	58		of taxes and certain fees, surcharges, and assessments imposed
52	59		under this code or another insurance law of this state, as
53	60		specifically provided by this code.
54	61		(d) Subtitles A and B, Title 2, Tax Code, apply to the
55	62		administration, collection, and enforcement by the comptroller of
56	63		taxes and certain fees, surcharges, and assessments under this code
57	64		or another insurance law of this state. Except as otherwise
58	65		provided by this code, the powers granted to the comptroller under
59	66		those provisions of the Tax Code do not limit and are exclusive of
60	67		the powers granted to the department or the commissioner in
61	68		relation to other fees, surcharges, and assessments under this
62	69		code.
63	70		SECTION 5. Section 251.001(a), Insurance Code, is amended
64	71		to read as follows:
65	72		(a) The commissioner shall annually determine the rate of
66	73		assessment of each maintenance tax or workers' compensation
67	74		surcharge imposed under this subtitle.
68	75		SECTION 6. Section 251.002, Insurance Code, is amended to
69	76		read as follows:
70	77		Sec. 251.002. DUTY TO ADVISE COMPTROLLER OF RATE. The
71	78		commissioner shall advise the comptroller of the applicable rate of
72	79		assessment of a maintenance tax or workers' compensation surcharge
73	80		not later than the 45th day before the due date of the tax or
74	81		surcharge report for the period for which that tax or surcharge is
75	82		due.
76	83		SECTION 7. Section 251.003, Insurance Code, is amended to
77	84		read as follows:
78	85		Sec. 251.003. EFFECT OF LATE ADVISEMENT OF
79	86		RATE. (a) Except as provided by Subsection (b), if the
80	87		commissioner does not advise the comptroller of the applicable rate
81	88		of assessment of a maintenance tax or workers' compensation
82	89		surcharge by the date required by Section 251.002, the rate of
83	90		assessment is the rate applied in the previous tax or surcharge
84	91		period.
85	92		(b) If the commissioner advises the comptroller of the
86	93		applicable rate of assessment of a maintenance tax or workers'
87	94		compensation surcharge after the tax or surcharge has been
88	95		assessed, the comptroller shall:
89	96		(1) advise each taxpayer or surcharge payer in writing
90	97		of the amount of any additional taxes or surcharges due; or
91	98		(2) refund any excess taxes or surcharges paid.
92	99		SECTION 8. The heading to Section 251.004, Insurance Code,
93	100		is amended to read as follows:
94	101		Sec. 251.004. DEPOSIT OF MAINTENANCE TAXES AND SURCHARGES.
95	102		SECTION 9. Section 251.004(a), Insurance Code, is amended
96	103		to read as follows:
97	104		(a) Except as provided by Subsection (b), maintenance taxes
98	105		collected under this subtitle and surcharges collected under
99	106		Chapter 255 shall be deposited in the general revenue fund and
100	107		reallocated to the Texas Department of Insurance operating account.
101	108		SECTION 10. Chapter 255, Insurance Code, is amended to read
102	109		as follows:
103	110		CHAPTER 255. WORKERS' COMPENSATION INSURANCE
104	111		Sec. 255.001. SURCHARGE [MAINTENANCE TAX] IMPOSED. (a) A
105	112		surcharge [maintenance tax] is imposed on each authorized insurer
106	113		with gross premiums subject to the surcharge [taxation] under
107	114		Section 255.003, including a:
108	115		(1) stock insurance company;
109	116		(2) mutual insurance company;
110	117		(3) reciprocal or interinsurance exchange; and
111	118		(4) Lloyd's plan.
112	119		(b) The surcharge [tax] required by this chapter is in
113	120		addition to [other] taxes or other surcharges imposed that are not
114	121		in conflict with this chapter.
115	122		Sec. 255.002. MAXIMUM RATE; ANNUAL ADJUSTMENT. (a) The
116	123		sum of the rates [rate] of assessment for the surcharge imposed by
117	124		this chapter and the surcharges imposed by Chapters 403 and 405,
118	125		Labor Code, set by the commissioner, may not exceed 2.7 [0.6]
119	126		percent of the gross premiums subject to surcharges [taxation under
120	127		Section 255.003].
121	128		(b) The commissioner shall annually adjust the rate of
122	129		assessment of the surcharge [maintenance tax] so that the surcharge
123	130		[tax] imposed that year, together with any unexpended funds
124	131		produced by the surcharge [tax], produces the amount the
125	132		commissioner determines is necessary to pay the expenses during the
126	133		succeeding year of regulating workers' compensation insurance.
127	134		Sec. 255.003. PREMIUMS SUBJECT TO SURCHARGE [TAXATION].
128	135		(a) An insurer shall pay the surcharge [maintenance taxes] under
129	136		this chapter on the correctly reported gross workers' compensation
130	137		insurance premiums from writing workers' compensation insurance in
131	138		this state, including the modified annual premium of a policyholder
132	139		that purchases an optional deductible plan under Subchapter E,
133	140		Chapter 2053.
134	141		(b) The rate of assessment for a surcharge shall be applied
135	142		to the modified annual premium before application of a deductible
136	143		premium credit.
137	144		Sec. 255.004. SURCHARGE [MAINTENANCE TAX] DUE DATES. (a)
138	145		The insurer shall pay the surcharge [maintenance tax] annually or
139	146		semiannually.
140	147		(b) The comptroller may require semiannual payment only
141	148		from an insurer whose surcharge [maintenance tax] liability under
142	149		this chapter for the previous surcharge [tax] year was at least
143	150		$2,000.
144	151		Sec. 255.005. RECOVERY OF SURCHARGE. An insurer may
145	152		recover a surcharge under this chapter by:
146	153		(1) reflecting the surcharge as an expense in a rate
147	154		filing required under this code; or
148	155		(2) charging the insurer's policyholders.
149	156		SECTION 11. The heading to Section 281.006, Insurance Code,
150	157		is amended to read as follows:
151	158		Sec. 281.006. TREATMENT OF CERTAIN TAX REDUCTIONS,
152	159		SURCHARGES, AND CREDITS.
153	160		SECTION 12. Section 281.006, Insurance Code, is amended by
154	161		adding Subsection (c) to read as follows:
155	162		(c) Notwithstanding Section 281.005(4), a surcharge imposed
156	163		by Chapter 255 of this code or Chapter 403, 405, 407, or 407A, Labor
157	164		Code, is considered to be a fee paid in this state for purposes of
158	165		this chapter.
159	166		SECTION 13. Section 402.076(b), Labor Code, is amended to
160	167		read as follows:
161	168		(b) The operations of the division under this section are
162	169		funded through the surcharge [maintenance tax] assessed under
163	170		Section 403.002.
164	171		SECTION 14. Section 403.001(a), Labor Code, is amended to
165	172		read as follows:
166	173		(a) Except as provided by Sections 403.006, 403.007, and
167	174		403.008, or as otherwise provided by law, money collected under
168	175		this subtitle, including surcharges and advance deposits for
169	176		purchase of services, shall be deposited in the general revenue
170	177		fund of the state treasury to the credit of the Texas Department of
171	178		Insurance operating account.
172	179		SECTION 15. Section 403.002, Labor Code, is amended to read
173	180		as follows:
174	181		Sec. 403.002. SURCHARGES [MAINTENANCE TAXES]. (a) Each
175	182		insurance carrier, other than a governmental entity, shall pay an
176	183		annual surcharge [maintenance tax] to pay the costs of
177	184		administering this subtitle and to support the prosecution of
178	185		workers' compensation insurance fraud in this state.
179	186		(b) The rate of assessment is applied to [may not exceed an
180	187		amount equal to two percent of] the correctly reported gross
181	188		workers' compensation insurance premiums, including the modified
182	189		annual premium of a policyholder that purchases an optional
183	190		deductible plan under Subchapter E, Chapter 2053 [Article 5.55C],
184	191		Insurance Code. The rate of assessment shall be applied to the
185	192		modified annual premium before application of a deductible premium
186	193		credit.
187	194		(c) A workers' compensation insurance company is assessed
188	195		the surcharge [taxed] at the rate established under Section 403.003
189	196		and as limited by Section 255.002(a), Insurance Code. The
190	197		surcharge [tax] shall be collected in the manner provided for
191	198		collection of other surcharges [taxes] on gross premiums from a
192	199		workers' compensation insurance company as provided in Chapter 255,
193	200		Insurance Code.
194	201		(d) Each certified self-insurer shall pay a fee and
195	202		surcharge [maintenance taxes] as provided by Subchapter F, Chapter
196	203		407.
197	204		SECTION 16. The heading to Section 403.003, Labor Code, is
198	205		amended to read as follows:
199	206		Sec. 403.003. RATE OF SURCHARGE [ASSESSMENT].
200	207		SECTION 17. Section 403.003(a), Labor Code, is amended to
201	208		read as follows:
202	209		(a) The commissioner of insurance shall set and certify to
203	210		the comptroller the rate of the surcharge, [maintenance tax
204	211		assessment] taking into account:
205	212		(1) any expenditure projected as necessary for the
206	213		division and the office of injured employee counsel to:
207	214		(A) administer this subtitle during the fiscal
208	215		year for which the rate of assessment is set; and
209	216		(B) reimburse the general revenue fund as
210	217		provided by Section 201.052, Insurance Code;
211	218		(2) projected employee benefits paid from general
212	219		revenues;
213	220		(3) a surplus or deficit produced by the surcharge
214	221		[tax] in the preceding year;
215	222		(4) revenue recovered from other sources, including
216	223		reappropriated receipts, grants, payments, fees, gifts, and
217	224		penalties recovered under this subtitle; and
218	225		(5) expenditures projected as necessary to support the
219	226		prosecution of workers' compensation insurance fraud.
220	227		SECTION 18. Section 403.004, Labor Code, is amended to read
221	228		as follows:
222	229		Sec. 403.004. COLLECTION OF SURCHARGE [TAX] AFTER
223	230		WITHDRAWAL FROM BUSINESS. The commissioner or the commissioner of
224	231		insurance immediately shall proceed to collect surcharges [taxes]
225	232		due under this chapter from an insurance carrier that withdraws
226	233		from business in this state, using legal process as necessary.
227	234		SECTION 19. Section 403.005, Labor Code, is amended to read
228	235		as follows:
229	236		Sec. 403.005. SURCHARGE [TAX] RATE. The commissioner of
230	237		insurance shall annually adjust the rate of assessment of the
231	238		surcharge [maintenance tax] imposed under Section 403.003 so that
232	239		the surcharge [tax] imposed that year, together with any unexpended
233	240		funds produced by the surcharge [tax], produces the amount the
234	241		commissioner of insurance determines is necessary to pay the
235	242		expenses of administering this subtitle.
236	243		SECTION 20. Chapter 403, Labor Code, is amended by adding
237	244		Section 403.0055 to read as follows:
238	245		Sec. 403.0055. RECOVERY OF SURCHARGE. An insurer may
239	246		recover a surcharge under this chapter by:
240	247		(1) reflecting the surcharge as an expense in a rate
241	248		filing required under the Insurance Code; or
242	249		(2) charging the insurer's policyholders.
243	250		SECTION 21. Section 403.007(e), Labor Code, is amended to
244	251		read as follows:
245	252		(e) If the commissioner determines that the funding under
246	253		Subsection (a) is not adequate to meet the expected obligations of
247	254		the subsequent injury fund established under Section 403.006, the
248	255		fund shall be supplemented by the collection of a surcharge
249	256		[maintenance tax] paid by insurance carriers, other than a
250	257		governmental entity, as provided by Sections 403.002 and 403.003.
251	258		The rate of assessment must be adequate to provide 120 percent of
252	259		the projected unfunded liabilities of the fund for the next
253	260		biennium as certified by an independent actuary or financial
254	261		advisor.
255	262		SECTION 22. The heading to Section 405.003, Labor Code, is
256	263		amended to read as follows:
257	264		Sec. 405.003. FUNDING; SURCHARGE AND RECOVERY OF SURCHARGE
258	265		BY INSURERS [MAINTENANCE TAX].
259	266		SECTION 23. Section 405.003, Labor Code, is amended by
260	267		amending Subsections (a), (b), (c), and (d) and adding Subsection
261	268		(g) to read as follows:
262	269		(a) The group's duties under this chapter are funded through
263	270		the assessment of a surcharge [maintenance tax] collected annually
264	271		from all insurance carriers, and self-insurance groups that hold
265	272		certificates of approval under Chapter 407A, except governmental
266	273		entities.
267	274		(b) The department shall set the rate of the surcharge
268	275		[maintenance tax] based on the expenditures authorized and the
269	276		receipts anticipated in legislative appropriations. The surcharge
270	277		[tax] rate for insurance companies may not exceed the limitation in
271	278		Section 255.002(a), Insurance Code. The surcharge rate is applied
272	279		to [may not exceed one-tenth of one percent of] the correctly
273	280		reported gross workers' compensation insurance premiums. The
274	281		surcharge [tax] rate for certified self-insurers may not exceed the
275	282		limitation in Section 255.002(a), Insurance Code. The surcharge
276	283		rate is applied to [may not exceed one-tenth of one percent of] the
277	284		total surcharge [tax] base of all certified self-insurers, as
278	285		computed under Section 407.103(b). The surcharge [tax] rate for
279	286		self-insurance groups described by Subsection (a) may not exceed
280	287		the limitation in Section 255.002(a), Insurance Code. The
281	288		surcharge rate is applied to [may not exceed one-tenth of one
282	289		percent of] the group's gross premium for the group's retention,
283	290		excluding premium collected by the group for excess insurance.
284	291		(c) The surcharge [tax] imposed under Subsection (a) is in
285	292		addition to all [other] taxes or other surcharges imposed on those
286	293		insurance carriers for workers' compensation purposes.
287	294		(d) The surcharge [tax] on insurance companies and on
288	295		self-insurance groups described by Subsection (a) shall be
289	296		assessed, collected, and paid in the same manner and at the same
290	297		time as the surcharge [maintenance tax] established for the support
291	298		of the department under Chapter 255, Insurance Code. The surcharge
292	299		[tax] on certified self-insurers shall be assessed, collected, and
293	300		paid in the same manner and at the same time as the self-insurer
294	301		surcharge [maintenance tax] collected under Section 407.104.
295	302		(g) An insurer may recover a surcharge under this section
296	303		by:
297	304		(1) reflecting the surcharge as an expense in a rate
298	305		filing required under the Insurance Code; or
299	306		(2) charging the insurer's policyholders.
300	307		SECTION 24. Section 407.103, Labor Code, is amended to read
301	308		as follows:
302	309		Sec. 407.103. SELF-INSURER SURCHARGE [MAINTENANCE TAX];
303	310		EFFECT ON GENERAL SURCHARGE [MAINTENANCE TAX]. (a) Each certified
304	311		self-insurer shall pay a self-insurer surcharge [maintenance tax]
305	312		for the administration of the division and the office of injured
306	313		employee counsel and to support the prosecution of workers'
307	314		compensation insurance fraud in this state. Not more than two
308	315		percent of the total surcharge [tax] base of all certified
309	316		self-insurers, as computed under Subsection (b), may be assessed
310	317		for a surcharge [maintenance tax] under this section.
311	318		(b) To determine the surcharge [tax] base of a certified
312	319		self-insurer for purposes of this chapter, the department shall
313	320		multiply the amount of the certified self-insurer's liabilities for
314	321		workers' compensation claims incurred in the previous year,
315	322		including claims incurred but not reported, plus the amount of
316	323		expense incurred by the certified self-insurer in the previous year
317	324		for administration of self-insurance, including legal costs, by
318	325		1.02.
319	326		(c) The surcharge [tax] liability of a certified
320	327		self-insurer under this section is the surcharge [tax] base
321	328		computed under Subsection (b) multiplied by the rate assessed
322	329		workers' compensation insurance companies under Sections 403.002
323	330		and 403.003, as limited by Section 255.002(a), Insurance Code.
324	331		(d) In setting the rate of the surcharge [maintenance tax
325	332		assessment] for insurance companies, the commissioner of insurance
326	333		may not consider revenue or expenditures related to the operation
327	334		of the self-insurer program under this chapter.
328	335		SECTION 25. Section 407.104, Labor Code, is amended to read
329	336		as follows:
330	337		Sec. 407.104. COLLECTION OF SURCHARGES [TAXES] AND FEES;
331	338		ADMINISTRATIVE VIOLATION. (a) The regulatory fee imposed by
332	339		Section 407.102 and the surcharge [taxes] imposed by Section
333	340		407.103 are due on the 60th day after the issuance of a certificate
334	341		of authority to self-insure and on the 60th day after each annual
335	342		renewal date.
336	343		(b) The department shall compute the fee and surcharge
337	344		[taxes] of a certified self-insurer and notify the certified
338	345		self-insurer of the amounts due. The surcharge [taxes] and fees
339	346		shall be remitted to the division.
340	347		(c) The regulatory fee imposed under Section 407.102 shall
341	348		be deposited in the Texas Department of Insurance operating account
342	349		to the credit of the division. The self-insurer surcharge imposed
343	350		under Section 407.103 [maintenance tax] shall be deposited in the
344	351		Texas Department of Insurance operating account to the credit of
345	352		the division.
346	353		(d) A certified self-insurer commits an administrative
347	354		violation if the self-insurer does not pay the surcharge [taxes]
348	355		and fee imposed under Sections 407.102 and 407.103 in a timely
349	356		manner.
350	357		(e) If the certificate of authority to self-insure of a
351	358		certified self-insurer is terminated, the commissioner or the
352	359		commissioner of insurance shall proceed immediately to collect
353	360		surcharges [taxes] due under this subtitle, using legal process as
354	361		necessary.
355	362		SECTION 26. Section 407A.252(b), Labor Code, is amended to
356	363		read as follows:
357	364		(b) The commissioner has full access to the records,
358	365		officers, agents, and employees of a group as necessary to complete
359	366		an examination under this section. The commissioner may recover the
360	367		expenses of the examination under Sections 401.151 and 401.152
361	368		[Article 1.16], Insurance Code, to the extent the surcharge
362	369		[maintenance tax] under Section 407A.302 does not cover those
363	370		expenses.
364	371		SECTION 27. The heading to Subchapter G, Chapter 407A,
365	372		Labor Code, is amended to read as follows:
366	373		SUBCHAPTER G. TAXES, SURCHARGES [FEES], AND ASSESSMENTS
367	374		SECTION 28. Section 407A.301, Labor Code, is amended to
368	375		read as follows:
369	376		Sec. 407A.301. SURCHARGE [MAINTENANCE TAX] FOR DIVISION AND
370	377		RESEARCH FUNCTIONS OF DEPARTMENT. (a) Each group shall pay a
371	378		self-insurance group surcharge [maintenance tax] under this
372	379		section for:
373	380		(1) the administration of the division of workers'
374	381		compensation of the department;
375	382		(2) the prosecution of workers' compensation insurance
376	383		fraud in this state;
377	384		(3) the research functions of the department under
378	385		Chapter 405; and
379	386		(4) the administration of the office of injured
380	387		employee counsel under Chapter 404.
381	388		(b) The surcharge [tax] liability of a group under
382	389		Subsections (a)(1) and (2) is based on gross premium for that [the]
383	390		group's retention multiplied by the rate assessed insurance
384	391		carriers under Sections 403.002 and 403.003, as limited by Section
385	392		255.002(a), Insurance Code.
386	393		(c) The surcharge [tax] liability of a group under
387	394		Subsection (a)(3) is based on gross premium for the group's
388	395		retention multiplied by the rate assessed insurance carriers under
389	396		Section 405.003, as limited by Section 255.002(a), Insurance Code.
390	397		(d) The surcharge [tax] under this section does not apply to
391	398		premium collected by the group for excess insurance.
392	399		(e) The surcharge [tax] under this section shall be
393	400		collected by the comptroller as provided by Section 201.051 and
394	401		Chapter 255, Insurance Code.
395	402		SECTION 29. Section 407A.302, Labor Code, is amended to
396	403		read as follows:
397	404		Sec. 407A.302. SURCHARGE [MAINTENANCE TAX] FOR DEPARTMENT.
398	405		(a) Subject to Subsection (b), each group shall pay the surcharge
399	406		[maintenance tax] imposed under Chapter 255, Insurance Code, for
400	407		the administrative costs incurred by the department in implementing
401	408		this chapter.
402	409		(b) The surcharge owed by [tax liability of] a group under
403	410		this section is based on gross premium for the group's retention and
404	411		does not include premium collected by the group for excess
405	412		insurance.
406	413		(c) The surcharge owed [maintenance tax assessed] under
407	414		this section is subject to Chapter 255, Insurance Code, and shall be
408	415		collected by the comptroller in the manner provided by that
409	416		chapter.
410	417		SECTION 30. Section 407A.303, Labor Code, is amended to
411	418		read as follows:
412	419		Sec. 407A.303. COLLECTION AND PAYMENT OF SURCHARGES
413	420		[TAXES]. (a) The group shall remit the surcharges [taxes] for
414	421		deposit in the Texas Department of Insurance operating account to
415	422		the credit of the division.
416	423		(b) A group commits an administrative violation if the group
417	424		does not pay the surcharges [taxes] imposed under Sections 407A.301
418	425		and 407A.302 in a timely manner.
419	426		(c) If the certificate of approval of a group is terminated,
420	427		the commissioner or the commissioner of insurance shall immediately
421	428		notify the comptroller to collect surcharges [taxes] as directed
422	429		under Sections 407A.301 and 407A.302.
423	430		SECTION 31. The changes in law made by this Act relating to
424	431		surcharges on gross workers' compensation premiums or certified
425	432		self-insurers' liabilities and expenses apply only to the gross
426	433		annual premiums reported or liabilities and expenses incurred for
427	434		an annual period beginning on or after the effective date of this
428	435		Act. Maintenance taxes imposed on gross annual workers'
429	436		compensation premiums or liabilities and expenses before the
430	437		effective date of this Act are governed by the law as it existed
431	438		before the effective date of this Act, and the former law is
432	439		continued in effect for that purpose.
433	440		SECTION 32. This Act takes effect January 1, 2026.
	441	+	* * * * *