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A BILL TO BE ENTITLED
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AN ACT
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relating to a credit against the ad valorem taxes imposed by a |
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school district on the residence homesteads of certain educators |
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who purchase school supplies. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 31, Tax Code, is amended by adding |
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Section 31.051 to read as follows: |
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Sec. 31.051. SCHOOL TAX CREDIT FOR ELIGIBLE EDUCATORS WHO |
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PAY FOR SCHOOL SUPPLIES. (a) In this section, "eligible educator" |
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means an individual who, during the school year ending in the tax |
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year for which the individual claims a credit under this section: |
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(1) was certified as a classroom teacher under |
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Subchapter B, Chapter 21, Education Code; and |
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(2) spent the individual's money on school supplies |
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for use by the individual in carrying out the individual's duties as |
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a classroom teacher or for use by the individual's students. |
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(b) An eligible educator is entitled to a credit against the |
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taxes imposed by a school district on the eligible educator's |
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residence homestead in an amount equal to the lesser of the total |
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amount the educator spent as described by Subsection (a)(2) during |
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the school year ending in the tax year for which the individual |
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claims the credit or $100. If the total amount of taxes imposed on |
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the eligible educator's residence homestead by a school district is |
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less than the amount of the tax credit under this section, the |
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eligible educator is entitled to a credit only up to the total |
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amount of the taxes imposed by the school district. |
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(c) An individual applying for a tax credit under this |
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section for a tax year must submit to the assessor for the school |
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district: |
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(1) evidence that the individual is an eligible |
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educator; and |
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(2) receipts evidencing the amount the individual |
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spent as described by Subsection (a)(2) for which the individual |
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claims a credit. |
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(d) The individual must submit to the assessor for the |
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school district the evidence required by Subsection (c) not later |
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than July 31 following the school year in which the individual spent |
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money on the school supplies for which the individual seeks the tax |
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credit. |
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(e) The tax credit may be applied only to school district |
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taxes imposed on the individual's residence homestead in the tax |
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year for which the tax credit is granted. |
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(f) The comptroller shall adopt rules as necessary to |
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administer this section, including rules establishing what |
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documentation an individual applying for the tax credit must submit |
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to an assessor as proof of eligibility under Subsection (c). |
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SECTION 2. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2022, but only |
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if the constitutional amendment proposed by the 87th Legislature, |
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Regular Session, 2021, to authorize the legislature to provide for |
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a credit against the ad valorem taxes imposed by a school district |
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on the residence homesteads of certain educators who purchase |
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school supplies is approved by the voters. If that amendment is not |
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approved by the voters, this Act has no effect. |