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A BILL TO BE ENTITLED
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AN ACT
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relating to certain requirements regarding the creation of |
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qualifying jobs for the purpose of eligibility for a limitation on |
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appraised value of property for ad valorem tax purposes under the |
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Texas Economic Development Act. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 313.021, Tax Code, is amended by adding |
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Subdivision (6) to read as follows: |
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(6) "Registered apprenticeship" means an |
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apprenticeship offered in connection with an apprenticeship |
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program registered with the United States Department of Labor. |
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SECTION 2. Sections 313.025(a) and (f-1), Tax Code, are |
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amended to read as follows: |
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(a) The owner or lessee of, or the holder of another |
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possessory interest in, any qualified property described by Section |
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313.021(2)(A), (B), or (C) may apply to the governing body of the |
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school district in which the property is located for a limitation on |
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the appraised value for school district maintenance and operations |
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ad valorem tax purposes of the person's qualified property. An |
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application must be made on the form prescribed by the comptroller |
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and include the information required by the comptroller, and it |
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must be accompanied by: |
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(1) the application fee established by the governing |
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body of the school district; |
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(2) information sufficient to show that the real and |
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personal property identified in the application as qualified |
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property meets the applicable criteria established by Section |
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313.021(2); [and] |
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(3) any information required by the comptroller for |
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the purposes of Section 313.026; and |
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(4) a list of each job that the applicant estimates |
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will be created in connection with the project, regardless of |
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whether the job is a qualifying job. |
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(f-1) Notwithstanding any other provision of this chapter |
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to the contrary, including Section 313.003(2) or 313.004(3)(A) or |
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(B)(iii), the governing body of a school district may agree to |
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consider a registered apprenticeship to be a qualifying job for |
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purposes of [waive] the new jobs creation requirement in Section |
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313.021(2)(A)(iv)(b) or 313.051(b) and approve an application if |
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the governing body makes a finding that the jobs creation |
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requirement exceeds the industry standard for the number of |
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employees reasonably necessary for the operation of the facility of |
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the property owner that is described in the application. |
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SECTION 3. Section 313.0276, Tax Code, is amended by adding |
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Subsection (f-1) to read as follows: |
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(f-1) A registered apprenticeship is considered for |
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purposes of this section to be a qualifying job if the governing |
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body of the school district agrees to consider a registered |
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apprenticeship to be a qualifying job under Section 313.025(f-1). |
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SECTION 4. Section 313.033, Tax Code, is amended to read as |
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follows: |
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Sec. 313.033. REPORT ON COMPLIANCE WITH JOB-CREATION |
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REQUIREMENTS. (a) Each recipient of a limitation on appraised value |
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under this chapter shall submit to the comptroller, the governing |
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body of the school district in which the property is located, and |
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the governing body of each municipality in which the property is |
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located, if applicable, an annual report on a form provided by the |
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comptroller that provides information sufficient to document the |
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number of qualifying jobs created. |
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(b) The recipient of a limitation on appraised value under |
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this chapter shall contract with an independent auditor to verify |
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the information submitted to the comptroller under this section. |
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(c) The governing body of a school district shall designate |
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a member of the governing body or an employee of the district to |
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review a report received under this section. |
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SECTION 5. (a) Sections 313.021, 313.025, and 313.0276, Tax |
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Code, as amended by this Act, apply only to an agreement entered |
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into under Chapter 313, Tax Code, pursuant to an application filed |
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under that chapter on or after the effective date of this Act. An |
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agreement entered into under that chapter pursuant to an |
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application filed before the effective date of this Act is governed |
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by the law in effect on the date the application was filed, and the |
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former law is continued in effect for that purpose. |
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(b) Section 313.033, Tax Code, as amended by this Act, |
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applies only to a report submitted on or after the effective date of |
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this Act. A report submitted before the effective date of this Act |
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is governed by the law in effect on the date the report was |
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submitted, and the former law is continued in effect for that |
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purpose. |
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SECTION 6. This Act takes effect September 1, 2021. |