Enrolled Bill Summary

            House Bill 3211 is divided into four articles, the first two of which amend various laws on matters of fiscal and tax administration, respectively. The act modifies the formula dollar allocations for specified institutions of higher education and requires that tax incidence and tax provision analyses by the comptroller or Legislative Budget Board evaluate tax effects on total income by income group. It elaborates on sales and use tax exemptions as they apply to electricity and gas, manufacturing and industrial equipment and processes, and the production of motion pictures or videos or audio recordings and broadcasts. Other key provisions relate to court salaries and fees, permanent university fund investments and distributions, tax-free sales and auctions, the tax exemption qualification of charity hospitals, city recordkeeping on municipal hotel occupancy tax revenue and expenditures, tax reporting on assorted tobacco products, retention of sulphur production and oil well service records, and controls on warrant issuance to those who owe the state money.

            The third article makes appropriations for the FY2000-FY2001 biennium to the Texas Department of Human Services: $24 million to pay for increases in reimbursement rates for nursing homes under the medical assistance board and $13.2 million to pay for increases in the personal needs allowance of those who receive medical assistance and are residents of nursing homes or other itemized facilities or institutions. The article also addresses enactments of the 76th Legislature that contain provisions making their effectiveness contingent on appropriations. It clarifies which measures do and do not take effect, listing House Bill 1933, Senate Bill 313, Senate Bill 840, and Senate Bill 1650 as ineffective. The last article concerns implementation of the act and establishes different effective dates for its various provisions.