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A JOINT RESOLUTION
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proposing a constitutional amendment to authorize the legislature |
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to provide for 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 RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article VIII, Texas Constitution, is amended by |
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adding Section 1-q to read as follows: |
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Sec. 1-q. (a) The legislature by general law may provide |
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that a person who is an educator is entitled to a credit against the |
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ad valorem taxes imposed by a school district on the person's |
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residence homestead in an amount equal to the lesser of the total |
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amount the person spent on school supplies during the school year |
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ending in the tax year for which the person claims the credit or |
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$100. |
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(b) This section does not authorize the legislature to |
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require a school district to refund ad valorem taxes that have been |
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paid by a person. |
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(c) The legislature by general law may prescribe |
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eligibility requirements for the tax credit authorized by this |
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section. |
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SECTION 2. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 2, 2021. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment to authorize the |
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legislature to provide for a credit against the ad valorem taxes |
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imposed by a school district on the residence homesteads of certain |
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educators who purchase school supplies." |