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A BILL TO BE ENTITLED
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AN ACT
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relating to the elimination of school district maintenance and |
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operations ad valorem taxes and the creation of a joint interim |
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committee on the elimination of those taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 26, Tax Code, is amended by adding |
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Section 26.035 to read as follows: |
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Sec. 26.035. PROHIBITION ON IMPOSITION OF MAINTENANCE AND |
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OPERATIONS TAX BY SCHOOL DISTRICT; AUTHORIZATION FOR ENRICHMENT |
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TAX. (a) Notwithstanding any other law and except as provided by |
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Subsection (b), beginning January 1, 2026, a school district may |
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not impose a tax for maintenance and operations purposes. |
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(b) Subsection (a) does not affect the authority of a school |
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district to impose an enrichment tax at a rate not to exceed $0.17 |
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per $100 of taxable value of property in the district for the |
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purpose of providing additional revenue to enrich the educational |
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opportunities of students enrolled in the district. The revenue |
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attributable to the tax authorized under this subsection is in |
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addition to any money the district receives from the state. |
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(c) A reference in this code, the Education Code, or any |
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other law to a school district's authority to impose a maintenance |
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tax or a maintenance and operations tax may not be construed in a |
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manner inconsistent with this section. |
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SECTION 2. (a) In this section, "committee" means the joint |
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interim committee on the elimination of school district maintenance |
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and operations ad valorem taxes. |
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(b) The joint interim committee on the elimination of school |
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district maintenance and operations ad valorem taxes is composed |
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of: |
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(1) five members of the house of representatives |
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appointed by the speaker of the house of representatives; and |
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(2) five senators appointed by the lieutenant |
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governor. |
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(c) The speaker of the house of representatives and the |
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lieutenant governor shall make the appointments under Subsection |
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(b) of this section not later than the 60th day after the effective |
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date of this Act. |
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(d) The speaker of the house of representatives and the |
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lieutenant governor shall each designate a co-chair from among the |
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committee members. |
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(e) The committee shall convene at the joint call of the |
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co-chairs. |
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(f) The committee has all other powers and duties provided |
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to a special or select committee by the rules of the senate and |
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house of representatives, by Subchapter B, Chapter 301, Government |
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Code, and by policies of the senate and house committees on |
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administration. |
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(g) The committee shall consider and evaluate: |
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(1) the effectiveness of increasing the rate or |
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expanding the application of consumption taxes currently imposed by |
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the state and using the revenue attributable to the increase or |
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expansion to meet the state's constitutional duty to make suitable |
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provision for the support and maintenance of an efficient system of |
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public free schools in the state; |
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(2) the effectiveness of imposing consumption taxes |
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not currently imposed by the state and using the revenue |
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attributable to the imposition of those taxes to meet the state's |
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constitutional duty to make suitable provision for the support and |
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maintenance of an efficient system of public free schools in the |
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state; |
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(3) the ability of state-imposed consumption taxes to |
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adequately respond to annual changes in funding needs that are |
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unique to school districts in the state; and |
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(4) the effects of an increase in consumption taxes on |
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the residents of this state and businesses located in this state. |
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(h) Not later than November 1, 2024, the committee shall |
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provide to the legislature a written report: |
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(1) addressing the feasibility of using consumption |
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taxes for the support and maintenance of an efficient system of |
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public free schools in the state; |
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(2) proposing a comprehensive plan to use revenue |
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attributable to consumption taxes for the support and maintenance |
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of an efficient system of public free schools in the state; and |
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(3) proposing legislation necessary to implement the |
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comprehensive plan described by Subdivision (2) of this subsection. |
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(i) The proposals made in the report under Subsection (h) of |
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this section must allow for the imposition by a school district of |
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an ad valorem tax at a rate not to exceed $0.17 per $100 of taxable |
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value of property in the district for the purpose of enriching |
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educational opportunities for students enrolled in the district. |
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(j) The committee is abolished January 1, 2025. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2023. |