Amend HB 51 by adding new sections to the bill, appropriately
numbered, to read as follows and renumbering subsequent sections of
the bill accordingly:
SECTION ____. Chapter 31, Tax Code, is amended by adding
Sections 31.035 and 31.036 to read as follows:
Sec. 31.035. PERFORMANCE OF TEACHING SERVICES IN LIEU OF
PAYMENT OF SCHOOL TAXES ON HOMESTEAD. (a) The governing body of a
school district by resolution may permit qualified individuals to
perform teaching services for the school district at a junior high
school or high school of the district in lieu of paying taxes
imposed by the district on property owned and occupied by the
individual as a residence homestead.
(b) The governing body of the school district shall
determine:
(1) the number of qualified individuals who will be
permitted to perform teaching services for the district under this
section;
(2) the courses that a qualified individual may teach
for the district under this section; and
(3) the amount of the tax credit that a qualified
individual may earn.
(c) The governing body shall require that each qualified
individual permitted to perform teaching services for the district
under this section execute a contract with the district. The
contract must be executed before the delinquency date and must:
(1) specify:
(A) the course or courses that the qualified
individual will teach for the district;
(B) the high school or junior high school of the
district where the qualified individual will perform the teaching
services;
(C) the semester in which the qualified
individual will perform the teaching services; and
(D) the amount of the tax credit that the
qualified individual will receive on successful completion of the
individual's contractual obligations; and
(2) set out or describe the provisions of Subsections
(d)-(g).
(d) A qualified individual who teaches a course for an
entire school semester is entitled to a maximum credit of $500
against the taxes imposed, except that if the qualified individual
teaches a course for which a student receives a full year's credit
for one semester, the qualified individual is entitled to a maximum
credit of $1,000 for each such course taught for one semester by
the qualified individual. A qualified individual may not receive
credits for teaching more than two courses in any school year.
(e) The district shall terminate the contract if:
(1) the qualified individual fails to perform the
teaching services; or
(2) the district determines that the teaching services
of the qualified individual are unsatisfactory.
(f) If the contract is terminated under Subsection (e), on
the termination date the district may grant the individual a
portion of the tax credit based on the portion of the teaching
services performed.
(g) While performing teaching services for a school
district, the qualified individual:
(1) is not an employee of the district; and
(2) is not entitled to any benefit, including workers'
compensation coverage, that the district provides to an employee of
the district.
(h) An individual is qualified to perform teaching services
for a school district under this section only if the individual
holds a baccalaureate or more advanced degree in a field related to
each course to be taught and:
(1) is certified as a classroom teacher under
Subchapter B, Chapter 21, Education Code; or
(2) obtains a school district teaching permit under
Section 21.055, Education Code.
Sec. 31.036. PERFORMANCE OF TEACHING SERVICES BY EMPLOYEE IN
LIEU OF PAYMENT OF SCHOOL TAXES ON PROPERTY OF BUSINESS ENTITY.
(a) The governing body of a school district by resolution may
authorize a corporation or other business entity to permit a
qualified individual employed by the business entity to perform
teaching services in a high school or a junior high school for the
school district in lieu of paying taxes imposed by the district on
property owned by the business entity.
(b) The governing body of the school district shall
determine:
(1) the number of business entities that will be
eligible for a tax credit under this section;
(2) the courses that an employee of the business
entity may teach for the district under this section; and
(3) the amount of the tax credit that a business
entity may earn.
(c) The governing body shall require that each business
entity permitted to provide an employee to perform teaching
services for the district under this section execute a contract
with the district. The contract must be executed before the
delinquency date and must:
(1) specify:
(A) the course or courses that the employee will
teach for the district;
(B) the high school or junior high school of the
district where the employee will perform the teaching services;
(C) the semester in which the employee will
perform the teaching services; and
(D) the amount of the tax credit that the
business entity will receive on successful completion of the
contractual obligations of the business entity and its employee;
and
(2) set out or describe the provisions of Subsections
(d)-(h).
(d) For each course taught for the entire school semester by
an employee of the business entity for the school district, the
business entity is entitled to a maximum credit of $500 against the
taxes imposed, except that if the employee teaches a course for
which a student receives a full year's credit for one semester, the
business entity is entitled to a maximum credit of $1,000 for each
such course taught for one semester by the employee.
(e) The district shall terminate the contract if:
(1) the employee fails to perform the teaching
services; or
(2) the district determines that the teaching services
of the employee of the business entity are unsatisfactory.
(f) If the contract is terminated under Subsection (e), on
the termination date the district may grant the business entity a
portion of the tax credit based on the portion of the teaching
services performed.
(g) While performing teaching services for a school
district, the employee of the business entity:
(1) is not an employee of the district; and
(2) is not entitled to any benefit, including workers'
compensation coverage, that the district provides to an employee of
the district.
(h) An individual may not perform teaching services for
which a business entity receives a tax credit under this section if
the individual enters into a contract with the same school district
to provide teaching services for a tax credit for the same tax year
under Section 31.035.
(i) An individual is qualified to perform teaching services
for a school district under this section only if the individual
holds a baccalaureate or more advanced degree in a field related to
the course to be taught and:
(1) is certified as a classroom teacher under
Subchapter B, Chapter 21, Education Code; or
(2) obtains a school district teaching permit under
Section 21.055, Education Code.
SECTION ____. Section 42.302, Education Code, is amended by
adding Subsection (c) to read as follows:
(c) For purposes of this section, school district taxes for
which credit is granted under Section 31.035 or 31.036, Tax Code,
are considered taxes collected by the school district as if the
taxes were paid when the credit for the taxes was granted.