By Hamric H.B. No. 2976
76R8612 CAS-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to cooperation between public and private entities and
1-3 public schools and to franchise tax refunds for providing certain
1-4 assistance in education.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 11.157, Education Code, is amended to
1-7 read as follows:
1-8 Sec. 11.157. CONTRACTS FOR EDUCATIONAL SERVICES AND
1-9 FACILITIES. (a) The board of trustees of an independent school
1-10 district may contract with a public or private entity for that
1-11 entity to provide:
1-12 (1) educational services for the district; or
1-13 (2) a facility in which the district operates a
1-14 school.
1-15 (b) A school district may lease a facility under Subsection
1-16 (a)(2) or may accept use of the facility as a donation.
1-17 (c) The district may establish geographic attendance
1-18 boundaries for a school operated in a facility under Subsection
1-19 (a)(2) or may permit the school to serve only or primarily the
1-20 children of employees of the entity providing the facility. The
1-21 State Board of Education shall by rule adopt guidelines for a
1-22 contract under Subsection (a)(2). The guidelines must address:
1-23 (1) the responsibilities of:
1-24 (A) the entity concerning maintenance of the
2-1 facility to ensure the health and safety of students; and
2-2 (B) the district to provide an educational
2-3 program, personnel, and textbooks in accordance with Title 1 and
2-4 this title;
2-5 (2) the use and distribution of state funds in
2-6 accordance with this title; and
2-7 (3) admissions policies.
2-8 SECTION 2. Section 12.111, Education Code, is amended to
2-9 read as follows:
2-10 Sec. 12.111. CONTENT. (a) Each charter granted under this
2-11 subchapter must:
2-12 (1) describe the educational program to be offered,
2-13 which must include the required curriculum as provided by Section
2-14 28.002;
2-15 (2) specify the period for which the charter or any
2-16 charter renewal is valid;
2-17 (3) provide that continuation or renewal of the
2-18 charter is contingent on acceptable student performance on
2-19 assessment instruments adopted under Subchapter B, Chapter 39, and
2-20 on compliance with any accountability provision specified by the
2-21 charter, by a deadline or at intervals specified by the charter;
2-22 (4) establish the level of student performance that is
2-23 considered acceptable for purposes of Subdivision (3);
2-24 (5) specify any basis, in addition to a basis
2-25 specified by this subchapter, on which the charter may be placed on
2-26 probation or revoked or on which renewal of the charter may be
2-27 denied;
3-1 (6) prohibit discrimination in admission policy on the
3-2 basis of sex, national origin, ethnicity, religion, disability,
3-3 academic or athletic ability, or the district the child would
3-4 otherwise attend in accordance with this code, although the charter
3-5 may provide for the exclusion of a student who has a documented
3-6 history of a criminal offense, a juvenile court adjudication, or
3-7 discipline problems under Subchapter A, Chapter 37;
3-8 (7) specify the grade levels to be offered;
3-9 (8) describe the governing structure of the program;
3-10 (9) specify the qualifications to be met by
3-11 professional employees of the program;
3-12 (10) describe the process by which the person
3-13 providing the program will adopt an annual budget;
3-14 (11) describe the manner in which an annual audit of
3-15 the financial and programmatic operations of the program is to be
3-16 conducted, including the manner in which the person providing the
3-17 program will provide information necessary for the school district
3-18 in which the program is located to participate, as required by this
3-19 code or by State Board of Education rule, in the Public Education
3-20 Information Management System (PEIMS);
3-21 (12) describe the facilities to be used;
3-22 (13) describe the geographical area served by the
3-23 program, except as provided by Subsection (b); and
3-24 (14) specify any type of enrollment criteria to be
3-25 used.
3-26 (b) A charter for an open-enrollment charter school program
3-27 that serves only or primarily the children of employees of one or
4-1 more public or private entities is not required to describe the
4-2 geographical area served by the program under Subsection (a)(13).
4-3 The charter must specify the type of enrollment criteria to be used
4-4 in accordance with Subsection (a)(14), including the name of the
4-5 public or private entity whose employees' children are served by
4-6 the program.
4-7 SECTION 3. Subchapter F, Chapter 39, Education Code, is
4-8 amended by adding Section 39.113 to read as follows:
4-9 Sec. 39.113. AWARD FOR EMPLOYERS. (a) Each year the
4-10 governor shall present the Governor's Award of Excellence for
4-11 Employer Incentives to the public or private employer that makes
4-12 the most significant contribution to early childhood or public
4-13 primary or secondary education.
4-14 (b) The governor shall appoint five persons to serve as
4-15 members of the Governor's Award of Excellence for Employer
4-16 Incentives Committee. The committee shall evaluate the
4-17 contribution of employers in supporting or providing:
4-18 (1) early childhood education;
4-19 (2) education for students in kindergarten through
4-20 grade 12;
4-21 (3) training programs for students preparing for the
4-22 graduate equivalency examination;
4-23 (4) instruction for students learning English as a
4-24 second language; or
4-25 (5) school facilities.
4-26 (c) The committee shall recommend to the governor one or
4-27 more employers to receive the Governor's Award of Excellence for
5-1 Employer Incentives.
5-2 (d) To be considered for an award under this section, an
5-3 employer must apply to the committee on a form and within the
5-4 period prescribed by the committee.
5-5 SECTION 4. Chapter 171, Tax Code, is amended by adding
5-6 Subchapter O to read as follows:
5-7 SUBCHAPTER O. TAX REFUND FOR ASSISTANCE IN EDUCATION
5-8 Sec. 171.721. ENTITLEMENT. A corporation is entitled to a
5-9 refund in the amount and under the conditions and limitations
5-10 provided by this subchapter against the tax imposed under this
5-11 chapter.
5-12 Sec. 171.722. SPONSORING OR OPERATING EMPLOYEE EARLY
5-13 CHILDHOOD OR KINDERGARTEN-GRADE 12 PROGRAMS. Subject to
5-14 readjustment under Section 171.728, a corporation is entitled to a
5-15 refund of 50 percent of the amount spent for a privilege period in
5-16 sponsoring or operating early childhood or kindergarten through
5-17 grade 12 programs for the children of its employees.
5-18 Sec. 171.723. PROVISION OF FACILITIES FOR SCHOOLS.
5-19 (a) Subject to readjustment under Section 171.728, a corporation
5-20 that provides during a privilege period a free or low-cost facility
5-21 for the benefit of a nonprofit school or a public school, including
5-22 an open-enrollment charter school, in this state is entitled to a
5-23 refund for that privilege period of a portion of the value of
5-24 providing the facility.
5-25 (b) The amount of the refund is the lesser of:
5-26 (1) 30 percent of the value of providing the facility;
5-27 or
6-1 (2) an amount determined by guidelines established by
6-2 the Texas Education Agency and rules adopted by the comptroller.
6-3 Sec. 171.724. ADULT EDUCATION. (a) A corporation qualifies
6-4 for a refund for a privilege period if the corporation provides
6-5 during that privilege period educational training for an employee
6-6 in:
6-7 (1) a program to prepare for the high school graduate
6-8 equivalency examination; or
6-9 (2) an English as a second language program.
6-10 (b) The programs described in Subsection (a) must be
6-11 approved by the Texas Education Agency.
6-12 (c) The amount of the refund is the lesser of:
6-13 (1) 25 percent of the actual cost of the training per
6-14 full-time equivalent student; or
6-15 (2) $85 for each employee who successfully completes a
6-16 program described in Subsection (a).
6-17 Sec. 171.725. ACCOUNTING YEAR. If a corporation's
6-18 accounting year does not correspond to the privilege period, the
6-19 base amount and any other amount used to calculate the refund shall
6-20 be multiplied by a ratio the numerator of which is the number of
6-21 days in the corporation's accounting year that are also in the
6-22 privilege period and the denominator of which is the number of days
6-23 in the privilege period.
6-24 Sec. 171.726. APPLICATION. (a) A corporation must apply
6-25 for a refund under this subchapter on or with the tax report for
6-26 the period for which the refund is claimed.
6-27 (b) The comptroller shall promulgate a form for the
7-1 application for the refund. A corporation must use this form in
7-2 applying for the refund.
7-3 Sec. 171.727. DETERMINATION OF TOTAL AMOUNT OF REFUNDS. The
7-4 comptroller shall determine the total amount of refunds claimed
7-5 under Sections 171.722 and 171.723 for a tax year on all reports
7-6 that are filed on or before November 15.
7-7 Sec. 171.728. ADJUSTMENT AND PAYMENT OF REFUND. (a) On or
7-8 before December 31 of a tax year, the comptroller shall send to a
7-9 corporation entitled to a refund under this subchapter:
7-10 (1) the full amount of the refund determined under
7-11 Section 171.722 if the amount under Section 171.727 for Section
7-12 171.722 is less than or equal to $2 million; or
7-13 (2) a portion of the refund determined under Section
7-14 171.722 in accordance with Subsection (b) if the amount under
7-15 Section 171.727 for Section 171.722 is greater than $2 million.
7-16 (b) If the amount under Section 171.727 for Section 171.722
7-17 is greater than $2 million, the comptroller shall determine the
7-18 amount of a corporation's refund by multiplying the amount of the
7-19 corporation's refund determined under Section 171.722 by a
7-20 fraction:
7-21 (1) the numerator of which is $2 million; and
7-22 (2) the denominator of which is the amount under
7-23 Section 171.727 for Section 171.722.
7-24 (c) On or before December 31 of a tax year, the comptroller
7-25 shall send to a corporation entitled to a refund under this
7-26 subchapter:
7-27 (1) the full amount of the refund determined under
8-1 Section 171.723 if the amount under Section 171.727 for Section
8-2 171.723 is less than or equal to $4 million; or
8-3 (2) a portion of the refund determined under Section
8-4 171.723 in accordance with Subsection (d) if the amount under
8-5 Section 171.727 for Section 171.723 is greater than $4 million.
8-6 (d) If the amount under Section 171.727 for Section 171.723
8-7 is greater than $4 million, the comptroller shall determine the
8-8 amount of a corporation's refund by multiplying the amount of the
8-9 corporation's refund determined under Section 171.723 by a
8-10 fraction:
8-11 (1) the numerator of which is $4 million; and
8-12 (2) the denominator of which is the amount under
8-13 Section 171.727 for Section 171.723.
8-14 Sec. 171.729. NO CARRYOVER. A refund claim may not be
8-15 carried forward to a subsequent reporting period.
8-16 Sec. 171.730. RULES. (a) The Texas Education Agency shall
8-17 adopt rules relating to eligibility for refunds under this
8-18 subchapter.
8-19 (b) The comptroller shall adopt rules relating to the
8-20 submission of refund claims and payment of the claims under this
8-21 subchapter.
8-22 SECTION 5. The Governor's Award of Excellence for Employer
8-23 Incentives Committee shall adopt an application form for purposes
8-24 of Section 39.113, Education Code, as added by this Act, not later
8-25 than August 30, 2000.
8-26 SECTION 6. (a) Except as provided by Subsection (b) of this
8-27 section, this Act takes effect immediately.
9-1 (b) Section 3 of this Act takes effect January 1, 2001, and
9-2 applies only to:
9-3 (1) a report originally due on or after January 1,
9-4 2001; and
9-5 (2) an expense or payment made on or after January 1,
9-6 2001.
9-7 SECTION 7. The importance of this legislation and the
9-8 crowded condition of the calendars in both houses create an
9-9 emergency and an imperative public necessity that the
9-10 constitutional rule requiring bills to be read on three several
9-11 days in each house be suspended, and this rule is hereby suspended,
9-12 and that this Act take effect and be in force according to its
9-13 terms, and it is so enacted.