HBA-JRA H.B. 2882 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2882
By: Chavez
Ways & Means
4/15/1999
Introduced



BACKGROUND AND PURPOSE 

Organizations which provide productive outlets for young people ranging
from community service to athletics to artistic works for at-risk youth,
such as CAPEA (Community Alliance to Promote Education Alternatives), have
suggested increasing funding for gang intervention.  H.B. 2882 directs
taxes already collected from the sale of cigarette rolling papers into a
criminal justice planning fund, to be allocated by the criminal justice
division of the governor's office to local government units for the purpose
of gang prevention. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Subchapter M, Chapter 151, Tax Code, by adding Section
151.802, as follows: 

Sec.  151.802.  CERTAIN PROCEEDS TO CRIMINAL JUSTICE PLANNING FUND.
Requires the proceeds from the collection of the limited sales, excise, and
use taxes on the sale, storage, or use of cigarette rolling papers to be
credited to the criminal justice planning fund for grants by the criminal
justice division of the governor's office to units of local government to
prevent the formation of criminal street gangs and other criminal
combinations.  Requires the comptroller of public accounts to determine the
amount to be deposited according to available statistical data indicating
the estimated or actual total receipts in this state from taxable sales of
cigarette rolling papers.  Authorizes the comptroller to require taxpayers
who make taxable sales or uses of cigarette rolling papers to report to the
comptroller as necessary to make the required allocation if satisfactory
data are not available. 

SECTION 2.  Amends Section 151.801(a), Tax Code, to make a conforming
change. 

SECTION 3.  Effective date: September 1, 1999.
Makes application of this Act prospective.

SECTION 4.  Emergency clause.