By Lucio                                              S.B. No. 1459
       74R6568 DWS-F
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to enterprise zones.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  (a)  Subchapter B, Chapter 2303, Government Code,
    1-5  is amended to conform to Section 25, Chapter 986, Acts of the 73rd
    1-6  Legislature, Regular Session, 1993, by adding and amending Section
    1-7  2303.0525 to read as follows:
    1-8        Sec. 2303.0525.  COST-BENEFIT ANALYSIS.  (a)  On or before
    1-9  December 1 of each even-numbered year, the department shall prepare
   1-10  a cost-benefit analysis of the enterprise zone program.
   1-11        (b)  The department shall submit the analysis to the state
   1-12  auditor for review and comment on the methodology and conclusions
   1-13  of the analysis.
   1-14        (c)  Before the regular session of the legislature convenes,
   1-15  the state auditor shall submit the analysis and the state auditor's
   1-16  comments on the analysis to the governor, the lieutenant governor,
   1-17  and the speaker of the house of representatives.
   1-18        (b)  Section 25, Chapter 986, Acts of the 73rd Legislature,
   1-19  Regular Session, 1993, is repealed.
   1-20        SECTION 2.  Section 2303.101(b), Government Code, is amended
   1-21  to read as follows:
   1-22        (b)  The department may not designate an area as an
   1-23  enterprise zone if two <three> enterprise zones are located in the
   1-24  jurisdiction of and were nominated as enterprise zones by the
    2-1  governing body of the municipality or county nominating the area as
    2-2  an enterprise zone.
    2-3        SECTION 3.  Section 2303.102, Government Code, is amended to
    2-4  read as follows:
    2-5        Sec. 2303.102.  Area of Pervasive Poverty, Unemployment, and
    2-6  Economic Distress.  (a)  An area is an area of pervasive poverty,
    2-7  unemployment, and economic distress for the purposes of Section
    2-8  2303.101 if:
    2-9              (1)  the average rate of unemployment in the area
   2-10  during the most recent 12-month period for which data are available
   2-11  was at least one and one-half times the <local,> state<, or
   2-12  national> average for that period; or
   2-13              (2)  the area had a population loss of at least 12
   2-14  <nine> percent during the most recent six-year period or at least
   2-15  four <three> percent during the most recent three-year period; and
   2-16                    (A)  the area is a low-income poverty area;
   2-17                    (B)  the area is in a jurisdiction or pocket of
   2-18  poverty eligible for urban development action grants under federal
   2-19  law, according to the most recent certification available from the
   2-20  United States Department of Housing and Urban Development;
   2-21                    (C)  at least 70 percent of the residents or
   2-22  households of the area have an income that is less than 80 percent
   2-23  of the median income of the residents or households of the locality
   2-24  or state, whichever is less; <or>
   2-25                    (D)  the nominating body establishes to the
   2-26  satisfaction of the department that:
   2-27                          (i)  chronic abandonment or demolition of
    3-1  commercial or residential structures exists in the area;
    3-2                          (ii)  substantial tax arrearages for
    3-3  commercial or residential structures exist in the area;
    3-4                          (iii)  substantial losses of businesses or
    3-5  jobs have occurred in the area; or
    3-6                          (iv)  the area is part of a disaster area
    3-7  declared by the state or federal government during the preceding 18
    3-8  months; or
    3-9                    (E)  the attorney general certifies to the
   3-10  department that the area has suffered and continues to suffer from
   3-11  substantial economic hardship caused by significant and repeated
   3-12  criminal activity committed by gang members.
   3-13        (b)  Labor force and population data are considered current
   3-14  if:
   3-15              (1)  they are the most recently published estimates; or
   3-16              (2)  the enterprise zone application containing the
   3-17  data is received by the department before the 61st day after the
   3-18  date revised estimates of that data are published.
   3-19        SECTION 4.  Section 2303.109(b), Government Code, is amended
   3-20  to read as follows:
   3-21        (b)  Notwithstanding Subsection (a), an area designated as a
   3-22  federal enterprise zone, federal empowerment zone, or federal
   3-23  enterprise community may be designated as an enterprise zone
   3-24  without further qualification for longer than seven years but not
   3-25  longer than the period permitted by federal law.
   3-26        SECTION 5.  Section 2303.205(c), Government Code, is amended
   3-27  to read as follows:
    4-1        (c)  The report must include<:>
    4-2              <(1)>  for the year preceding the date of the report:
    4-3              (1) <(A)>  a list of local incentives for community
    4-4  development available in the zone;
    4-5              (2) <(B)>  the use of local incentives for which the
    4-6  governing body provided in the ordinance or order nominating the
    4-7  enterprise zone and the effect of those incentives on revenue;
    4-8              (3) <(C)>  the number of businesses assisted, located,
    4-9  and retained in the zone since its designation due to the existence
   4-10  of the enterprise zone;
   4-11              (4) <(D)>  a summary of <copy of the report required
   4-12  under Section 103, Internal Revenue Code of 1986 (26 U.S.C. Section
   4-13  103), for> all industrial revenue bonds issued to finance projects
   4-14  located in the zone; and
   4-15              (5) <(E)>  a description of all efforts made to attain
   4-16  <statement on the attainment of> revitalization goals for the
   4-17  zone<; and>
   4-18              <(2)  for the year preceding the date on which the area
   4-19  was designated as an enterprise zone, the number of businesses
   4-20  located in the zone>.
   4-21        SECTION 6.  (a)  Subchapter F, Chapter 2303, Government Code,
   4-22  is amended to conform to Sections 26 and 27, Chapter 986, Acts of
   4-23  the 73rd Legislature, Regular Session, 1993, Sections 1-3, Chapter
   4-24  974, Acts of the 73rd Legislature, Regular Session, 1993, and
   4-25  Sections 5 and 8, Chapter 231, Acts of the 73rd Legislature,
   4-26  Regular Session, 1993, and further amended to read as follows:
   4-27      SUBCHAPTER F.  QUALIFIED BUSINESSES AND ENTERPRISE PROJECTS
    5-1        Sec. 2303.401.  DEFINITION.  In this subchapter, "new
    5-2  permanent job" means a new employment position created by a
    5-3  qualified business as described by Section 2303.402 that:
    5-4              (1)  has provided at least 1,820 hours of employment a
    5-5  year to a qualified employee; and
    5-6              (2)  is intended to exist during the period that the
    5-7  qualified business is designated as an enterprise project under
    5-8  Section 2303.406.
    5-9        Sec. 2303.402 <2303.401>.  Qualified Business.  (a)  A person
   5-10  is a qualified business if the department, for the purpose of state
   5-11  benefits under this chapter, or the governing body of an enterprise
   5-12  zone, for the purpose of local benefits, certifies that:
   5-13              (1)  the person is engaged in or has provided
   5-14  substantial commitment to initiate the active conduct of a trade or
   5-15  business in the enterprise zone; and
   5-16              (2)  at least 25 percent of the person's new employees
   5-17  in the enterprise zone are:
   5-18                    (A)  residents of any enterprise zone in the
   5-19  jurisdiction of the governing body of the enterprise zone; or
   5-20                    (B)  economically disadvantaged individuals.
   5-21        (b)  The governing body of an enterprise zone may certify a
   5-22  franchise or subsidiary of a new or existing business as a
   5-23  qualified business if the franchise or subsidiary:
   5-24              (1)  is located entirely in the enterprise zone; and
   5-25              (2)  maintains separate books and records of the
   5-26  business activity conducted in the zone.
   5-27        (c)  For the purposes of this section, an economically
    6-1  disadvantaged individual is an individual who:
    6-2              (1)  was unemployed for at least three months before
    6-3  obtaining employment with the qualified business;
    6-4              (2)  receives public assistance benefits, including
    6-5  welfare payments or food stamps, based on need and intended to
    6-6  alleviate poverty;
    6-7              (3)  is an economically disadvantaged individual, as
    6-8  defined by Section 4(8), Job Training Partnership Act (29 U.S.C.
    6-9  Section 1503(8));
   6-10              (4)  is an individual with handicaps, as defined by 29
   6-11  U.S.C. Section 706(8);
   6-12              (5)  is an inmate, as defined by Section 498.001;
   6-13              (6)  is entering the workplace after being confined in
   6-14  a facility operated by <unit of> the institutional division of the
   6-15  Texas Department of Criminal Justice or under contract with the
   6-16  Texas Department of Criminal Justice <or a correctional facility
   6-17  authorized by Chapter 495>; or
   6-18              (7)  meets the current low income or moderate income
   6-19  limits developed under Section 8, United States Housing Act of 1937
   6-20  (42 U.S.C. Section 1437f et seq.).
   6-21        Sec. 2303.403 <2303.402>.  Prohibition on Qualified Business
   6-22  Certification.  If the department determines that the governing
   6-23  body of an enterprise zone is not complying with this chapter, the
   6-24  department shall prohibit the certification of a qualified business
   6-25  in the zone until the department determines that the governing body
   6-26  is complying with this chapter.  The department may not designate
   6-27  more than 65 businesses as enterprise projects during any biennium.
    7-1        Sec. 2303.404.  REQUEST FOR APPLICATION FOR ENTERPRISE
    7-2  PROJECT DESIGNATION.  (a)  A qualified business in an enterprise
    7-3  zone described by Subsection (b) may request that the governing
    7-4  body of the enterprise zone apply to the department for designation
    7-5  of the business as an enterprise project.  The request must also be
    7-6  made to the enterprise zone's administrative authority, if one
    7-7  exists.
    7-8        (b)  A request may be made under this section only to the
    7-9  governing body of an enterprise zone that has:
   7-10              (1)  an unemployment rate that is at least one and
   7-11  one-half times the state average; or
   7-12              (2)  a population loss of at least:
   7-13                    (A)  12 percent during the most recent six-year
   7-14  period; or
   7-15                    (B)  four percent during the most recent
   7-16  three-year period.
   7-17        Sec. 2303.405.  APPLICATION FOR ENTERPRISE PROJECT
   7-18  DESIGNATION.  (a)  If the governing body of an enterprise zone or
   7-19  the governing body and administrative authority of an enterprise
   7-20  zone, as appropriate, approve a request made under Section
   7-21  2303.404, the governing body may apply to the department for the
   7-22  designation of the qualified business as an enterprise project.
   7-23        (b)  An application must:
   7-24              (1)  describe completely the conditions in the
   7-25  enterprise zone that constitute pervasive poverty, unemployment,
   7-26  and economic distress for purposes of Section 2303.101;
   7-27              (2)  describe the procedures and efforts of the
    8-1  governmental entity or entities that applied to have the area
    8-2  designated as an enterprise zone to facilitate and encourage
    8-3  participation by and negotiation among all affected entities in the
    8-4  zone in which the qualified business is located;
    8-5              (3)  contain an economic analysis of the plans of the
    8-6  qualified business for expansion, revitalization, or other activity
    8-7  in the enterprise zone, including:
    8-8                    (A)  the number of anticipated new permanent jobs
    8-9  the business will create;
   8-10                    (B)  the anticipated number of permanent jobs the
   8-11  business will retain;
   8-12                    (C)  the amount of investment to be made in the
   8-13  zone; and
   8-14                    (D)  other information the department requires;
   8-15  and
   8-16              (4)  describe the local effort made by the governmental
   8-17  entity or entities that applied to have the area designated as an
   8-18  enterprise zone, the administrative authority, if one exists, the
   8-19  qualified business, and other affected entities to develop and
   8-20  revitalize the zone.
   8-21        (c)  For the purposes of this section, local effort to
   8-22  develop and revitalize an enterprise zone is:
   8-23              (1)  the willingness of public entities in the zone to
   8-24  provide services, incentives, and regulatory relief authorized by
   8-25  this chapter and to negotiate with the qualified business for which
   8-26  application is made and with neighborhood enterprise associations
   8-27  and other local groups or businesses to achieve the public purposes
    9-1  of this chapter; and
    9-2              (2)  the effort of the qualified business and other
    9-3  affected entities to cooperate in achieving those public purposes.
    9-4        (d)  Factors to be considered in evaluating the local effort
    9-5  of a public entity include:
    9-6              (1)  tax abatement, deferral, refunds, or other tax
    9-7  incentives;
    9-8              (2)  regulatory relief, including:
    9-9                    (A)  zoning changes or variances;
   9-10                    (B)  exemptions from unnecessary building code
   9-11  requirements, impact fees, or inspection fees; and
   9-12                    (C)  streamlined permitting;
   9-13              (3)  enhanced municipal services, including:
   9-14                    (A)  improved police and fire protection;
   9-15                    (B)  institution of community crime prevention
   9-16  programs; and
   9-17                    (C)  special public transportation routes or
   9-18  reduced fares;
   9-19              (4)  improvements in community facilities, including:
   9-20                    (A)  capital improvements in water and sewer
   9-21  facilities;
   9-22                    (B)  road repair; and
   9-23                    (C)  creation or improvement of parks;
   9-24              (5)  improvements to housing, including:
   9-25                    (A)  low-interest loans for housing
   9-26  rehabilitation, improvement, or new construction; and
   9-27                    (B)  transfer of abandoned housing to individuals
   10-1  or community groups;
   10-2              (6)  business and industrial development services,
   10-3  including:
   10-4                    (A)  low-interest loans for business;
   10-5                    (B)  use of surplus school buildings or other
   10-6  underutilized publicly owned facilities as small business
   10-7  incubators;
   10-8                    (C)  provision of publicly owned land for
   10-9  development purposes, including residential, commercial, or
  10-10  industrial development;
  10-11                    (D)  creation of special one-stop permitting and
  10-12  problem resolution centers or ombudsmen; and
  10-13                    (E)  promotion and marketing services; and
  10-14              (7)  job training and employment services, including:
  10-15                    (A)  retraining programs;
  10-16                    (B)  literacy and employment skills programs;
  10-17                    (C)  vocational education; and
  10-18                    (D)  customized job training.
  10-19        (e)  Factors to be considered in evaluating the local effort
  10-20  of a private entity include:
  10-21              (1)  the willingness to negotiate or cooperate in the
  10-22  achievement of the purposes of this chapter;
  10-23              (2)  commitments to hire underskilled, inexperienced,
  10-24  disadvantaged, or displaced workers who reside in the enterprise
  10-25  zone;
  10-26              (3)  commitments to hire minority workers and to
  10-27  contract with minority-owned businesses; and
   11-1              (4)  the willingness to make contributions to the
   11-2  well-being of the community, such as job training, the donation of
   11-3  land for parks or other public purposes, or the provision of child
   11-4  care for employees.
   11-5        Sec. 2303.406.  ENTERPRISE PROJECT DESIGNATION.  (a)  The
   11-6  department may designate a business as an enterprise project only
   11-7  if the department determines that:
   11-8              (1)  the business is a qualified business under Section
   11-9  2303.402 that is located in or has made a substantial commitment to
  11-10  locate in an enterprise zone described by Section 2303.404(b);
  11-11              (2)  the governing body of the enterprise zone making
  11-12  the application has demonstrated that a high level of cooperation
  11-13  exists among public, private, and neighborhood entities in the
  11-14  zone; and
  11-15              (3)  the designation will contribute significantly to
  11-16  the achievement of the plans of the governing body making the
  11-17  application for development and revitalization of the zone.
  11-18        (b)  The department shall designate qualified businesses as
  11-19  enterprise projects on a competitive basis.  The department shall
  11-20  make its designation decisions using a weighted scale in which:
  11-21              (1)  33-1/3 percent of the evaluation depends on the
  11-22  economic distress of the enterprise zone in which a proposed
  11-23  enterprise project is located;
  11-24              (2)  33-1/3 percent of the evaluation depends on the
  11-25  local effort to achieve development and revitalization of the
  11-26  enterprise zone; and
  11-27              (3)  33-1/3 percent of the evaluation depends on the
   12-1  evaluation criteria as determined by the department.
   12-2        (c)  The designation of an enterprise project is effective
   12-3  until the fifth anniversary of the date on which the designation is
   12-4  made.
   12-5        (d)  The department may remove an enterprise project
   12-6  designation if it determines that the business is not complying
   12-7  with a requirement for its designation.
   12-8        Sec. 2303.407.  ALLOCATION OF JOBS ELIGIBLE FOR TAX REFUND.
   12-9  When the department designates a business as an enterprise project,
  12-10  the department shall allocate to the project the maximum number of
  12-11  new permanent jobs or retained jobs eligible to be included in a
  12-12  computation of a tax refund for the project.  The number may not
  12-13  exceed 625 or a number equal to 110 percent of the number of
  12-14  anticipated new permanent jobs or retained jobs specified in the
  12-15  application for designation of the business as an enterprise
  12-16  project under Section 2303.405, whichever is less.
  12-17        Sec. 2303.408.  DURATION OF CERTAIN DESIGNATIONS.
  12-18  <Sec. 2303.403.  ENTERPRISE PROJECT DESIGNATION.  (a)  After August
  12-19  31, 1993, the department may not designate a business as an
  12-20  enterprise project.>  The department's designation of a qualified
  12-21  business as an enterprise project <before that date> is effective
  12-22  until the fifth anniversary of the date on which the designation is
  12-23  made regardless of whether the enterprise zone in which the project
  12-24  is located expires before the fifth anniversary of the project.
  12-25        <(b)  The department may remove an enterprise project
  12-26  designation if it determines that the business is not complying
  12-27  with a requirement for its designation.>
   13-1        (b)  The following are repealed:
   13-2              (1)  Sections 26 and 27, Chapter 986, Acts of the 73rd
   13-3  Legislature, Regular Session, 1993; and
   13-4              (2)  Sections 1-3, Chapter 974, Acts of the 73rd
   13-5  Legislature, Regular Session, 1993.
   13-6        SECTION 7.  Section 2303.505(a), Government Code, is amended
   13-7  to read as follows:
   13-8        (a)  To encourage the development of areas designated as
   13-9  enterprise zones, the governing body of a municipality through a
  13-10  program may refund its local sales and use taxes paid by a
  13-11  qualified business on:
  13-12              (1)  the purchase, lease, or rental of equipment or
  13-13  machinery for use in an enterprise zone; <or>
  13-14              (2)  the purchase of material for use in remodeling,
  13-15  rehabilitating, or constructing a structure in an enterprise zone;
  13-16              (3)  labor for remodeling, rehabilitating, or
  13-17  constructing a structure by an enterprise project in an enterprise
  13-18  zone; and
  13-19              (4)  electricity and natural gas purchased for use in
  13-20  the enterprise zone.
  13-21        SECTION 8.  Section 151.429(a), Tax Code, is amended to read
  13-22  as follows:
  13-23        (a)  An enterprise project is eligible for a refund in the
  13-24  amount provided by this section of the taxes imposed by this
  13-25  chapter on purchases of:
  13-26              (1)  equipment or machinery sold to an enterprise
  13-27  project for use in an enterprise zone; <or>
   14-1              (2)  building materials sold to an enterprise project
   14-2  for use in remodeling, rehabilitating, or constructing a structure
   14-3  in an enterprise zone;
   14-4              (3)  labor for remodeling, rehabilitating, or
   14-5  constructing a structure by an enterprise project in an enterprise
   14-6  zone; and
   14-7              (4)  electricity and natural gas purchased for use in
   14-8  the enterprise zone.
   14-9        SECTION 9.  Section 151.429(e), Tax Code, as amended by
  14-10  Chapter 231, Acts of the 73rd Legislature, 1993, is amended to read
  14-11  as follows:
  14-12        (e)  In this section, "enterprise project," "enterprise
  14-13  zone," <"qualified hotel project,"> "new permanent job," and
  14-14  "qualified employee" have the meanings assigned to those terms by
  14-15  Section 3, Texas Enterprise Zone Act (Article 5190.7, Vernon's
  14-16  Texas Civil Statutes).
  14-17        SECTION 10.  Section 312.203, Tax Code, is amended to read as
  14-18  follows:
  14-19        Sec. 312.203.  Expiration of Reinvestment Zone.  The
  14-20  designation of a reinvestment zone for residential or
  14-21  commercial-industrial tax abatement expires five years after the
  14-22  date of the designation and may be renewed for periods not to
  14-23  exceed five years, except that a reinvestment zone that is a state
  14-24  enterprise zone is designated for the same period as a state
  14-25  enterprise zone as provided by Chapter 2303, Government Code.  The
  14-26  expiration of the designation does not affect an existing tax
  14-27  abatement agreement made under this subchapter.
   15-1        SECTION 11.  Section 2(10), Development Corporation Act of
   15-2  1979 (Article 5190.6, Vernon's Texas Civil Statutes), is amended to
   15-3  read as follows:
   15-4              (10)  "Project" shall mean the land, buildings,
   15-5  equipment, facilities, and improvements (one or more) found by the
   15-6  board of directors to be required or suitable for the promotion of
   15-7  development and expansion of manufacturing and industrial
   15-8  facilities, transportation facilities (including but not limited to
   15-9  airports, ports, mass commuting facilities, and parking
  15-10  facilities), sewage or solid waste disposal facilities, recycling
  15-11  facilities, air or water pollution control facilities, facilities
  15-12  for the furnishing of water to the general public, distribution
  15-13  centers, small warehouse facilities capable of serving as
  15-14  decentralized storage and distribution centers, and facilities
  15-15  which are related to any of the foregoing, and in furtherance of
  15-16  the public purposes of this Act, all as defined in the rules of the
  15-17  department, irrespective of whether in existence or required to be
  15-18  identified, acquired, or constructed thereafter.  As used in this
  15-19  Act, the term "development areas" shall mean any area or areas of a
  15-20  city that the city finds and determines, after a public hearing,
  15-21  should be developed in order to meet the development objectives of
  15-22  the city.  In addition, in blighted or economically depressed
  15-23  areas, development areas, federally designated empowerment zones
  15-24  and enterprise communities designated under Section 1391, Internal
  15-25  Revenue Code of 1986, or federally assisted new communities located
  15-26  within a home-rule city or a federally designated economically
  15-27  depressed county of less than 50,000 persons according to the last
   16-1  federal decennial census, a project may include the land,
   16-2  buildings, equipment, facilities, and improvements (one or more)
   16-3  found by the board of directors to be required or suitable for the
   16-4  promotion of commercial development and expansion and in
   16-5  furtherance of the public purposes of this Act, or for use by
   16-6  commercial enterprises, all as defined in the rules of the
   16-7  department, irrespective of whether in existence or required to be
   16-8  acquired or constructed thereafter.  As used in this Act, the term
   16-9  blighted or economically depressed areas shall mean those areas and
  16-10  areas immediately adjacent thereto within a city which by reason of
  16-11  the presence of a substantial number of substandard, slum,
  16-12  deteriorated, or deteriorating structures, or which suffer from a
  16-13  high relative rate of unemployment, or which have been designated
  16-14  and included in a tax incremental district created under Chapter
  16-15  695, Acts of the 66th Legislature, Regular Session, 1979 (Article
  16-16  1066d, Vernon's Texas Civil Statutes), or any combination of the
  16-17  foregoing, the city finds and determines, after a hearing,
  16-18  substantially impair or arrest the sound growth of the city, or
  16-19  constitute an economic or social liability and are a menace to the
  16-20  public health, safety, or welfare in their present condition and
  16-21  use.   The department shall adopt guidelines that describe the
  16-22  kinds of areas that may be considered to be blighted or
  16-23  economically depressed.  The city shall consider these guidelines
  16-24  in making its findings and determinations.  Notice of the hearing
  16-25  at which the city considers establishment of a development area or
  16-26  an economically depressed or blighted area shall be posted at the
  16-27  city hall before the hearing.
   17-1              "Federally assisted new communities" shall mean those
   17-2  federally assisted areas which have received or will receive
   17-3  assistance in the form of loan guarantees under Title X of the
   17-4  National Housing Act and a portion of the federally assisted area
   17-5  has received grants under Section 107(a)(1) of the Housing and
   17-6  Community Development Act of 1974, as amended.
   17-7        SECTION 12.  Section 21, Development Corporation Act of 1979
   17-8  (Article 5190.6, Vernon's Texas Civil Statutes), is amended to read
   17-9  as follows:
  17-10        Sec. 21.  Every unit is hereby authorized to utilize a
  17-11  corporation to issue bonds on its behalf to finance the cost of
  17-12  projects, including projects in federally designated empowerment
  17-13  zones and enterprise communities or enterprise zones designated
  17-14  under the Texas Enterprise Zone Act, to promote and develop new and
  17-15  expanded business <industrial and manufacturing> enterprises to
  17-16  promote and encourage employment and the public welfare.  No unit
  17-17  is or shall be authorized to lend its credit or grant any public
  17-18  money or thing of value in aid of a corporation.  The unit will
  17-19  approve all programs and expenditures of the corporation and
  17-20  annually review any financial statements of the corporation, and at
  17-21  all times the unit will have access to the books and records of the
  17-22  corporation.
  17-23        SECTION 13.  Section 151.429(h), Tax Code, is repealed.
  17-24        SECTION 14.  (a)  Sections 5, 6, 7, and 8, Chapter 231, Acts
  17-25  of the 73rd Legislature, 1993, are repealed.
  17-26        (b)  In an enactment of the 74th Legislature, Regular
  17-27  Session, 1995, relating to nonsubstantive additions to and
   18-1  corrections in enacted codes, including the nonsubstantive
   18-2  codification of various laws omitted from enacted codes, and to
   18-3  conforming codifications enacted by the 73rd Legislature to other
   18-4  Acts of that legislature, the following provisions have no effect:
   18-5              (1)  the addition of Subdivision (8), Section 2303.003,
   18-6  Government Code, defining "qualified hotel project"; and
   18-7              (2)  the addition of Section 2303.5055, Government
   18-8  Code, relating to refund, rebate, or payment of tax proceeds to a
   18-9  qualified hotel project.
  18-10        SECTION 15.  (a)  An enterprise project designated under
  18-11  Chapter 2303, Government Code, after August 31, 1995, may not
  18-12  receive a tax refund under Section 151.429, Tax Code, as amended by
  18-13  this Act, or a tax reduction under Section 171.1015, Tax Code,
  18-14  before September 1, 1997.
  18-15        (b)  Not more than $8 million in state sales and use taxes
  18-16  may be refunded to enterprise projects designated during the
  18-17  biennium beginning September 1, 1995.
  18-18        SECTION 16.  This Act takes effect September 1, 1995.
  18-19        SECTION 17.  The importance of this legislation and the
  18-20  crowded condition of the calendars in both houses create an
  18-21  emergency and an imperative public necessity that the
  18-22  constitutional rule requiring bills to be read on three several
  18-23  days in each house be suspended, and this rule is hereby suspended.