By Shields H.B. No. 3701
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to a school property tax credit for certain
1-3 education-related expenses.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Chapter 11, Tax Code, is amended by adding
1-6 Subchapter D to read as follows:
1-7 SUBCHAPTER D. EDUCATION-RELATED EXPENSES TAX CREDIT.
1-8 Sec. 11.50. PURPOSE. The purpose of this subchapter is to
1-9 provide a school property tax credit for certain education-related
1-10 expenses. It is the intent of the Legislature that freedom of
1-11 religion of all citizens is inviolate and that nothing in this
1-12 subchapter be construed to cause excessive governmental
1-13 entanglement with the religious instruction of a nonpublic school.
1-14 With respect to a nonpublic school, nothing in this subchapter
1-15 gives a governmental agency authority to regulate, control,
1-16 supervise, or in any way be involved in the:
1-17 (1) form, manner, or content of religious instruction,
1-18 ministry, teaching, or curriculum offered by the nonpublic school;
1-19 (2) ability of the nonpublic school to select and
1-20 supervise qualified personnel and otherwise control the terms of
1-21 employment, including the right to employ individuals who share the
2-1 religious views of the school;
2-2 (3) internal self-governance and autonomy of the
2-3 nonpublic school; or
2-4 (4) religious environment of the nonpublic school,
2-5 such as symbols, art, icons, and scripture.
2-6 Sec. 11.51. CREDIT ALLOWED. An adult, whether a property
2-7 owner or a renter, is entitled to a credit against school property
2-8 taxation by a school district in an amount equal to the amount paid
2-9 for education-related expenses for a dependent in kindergarten
2-10 through grade 12.
2-11 Sec. 11.51. DEFINITIONS. For purposes of this section,
2-12 (a) "core curriculum" means required curriculum as defined
2-13 in Section 28.002 of the Education Code.
2-14 (b) "education-related expenses" means:
2-15 (1) fees and tuition for instruction in any core
2-16 curriculum classes by an instructor, regardless of whether it is
2-17 provided by a public or private entity, in grade or age appropriate
2-18 curricula, that may include the teaching of the Bible or other
2-19 religious scriptures and may include instruction in religious
2-20 tenets, doctrines, or worship;
2-21 Sec. 11.53. ELIGIBILITY. (a) For claimants with total
2-22 school property taxes of $2000.00 or less, the maximum credit
2-23 allowable is $1,000 per child and $2,000 per family. No credit is
2-24 allowed for education-related expenses for claimants with total
2-25 school property taxes of more than $2000.00 per year. "Claimants"
3-1 shall also include those who pay school property taxes through the
3-2 payment of rents.
3-3 Sec. 11.53. RENTERS PROVISIONS. A renter shall be allowed
3-4 to make a claim to the County Tax Assessor Collector for a tax
3-5 credit against school property taxes to the extent that the amount
3-6 of rent represents the school property taxes which the property
3-7 owner pays. A renter shall deliver to the owner or the owner's
3-8 agent a certified letter requesting the calculation of the dollar
3-9 amount of the rental payment which represents property taxes. The
3-10 owner must produce a sworn statement describing the dollar amount
3-11 per year and the dollar amount per month of the rental payment that
3-12 is attributable to school property taxes, and the method of
3-13 calculation. The owner's sworn statement must be delivered to the
3-14 renter within 30 days of the date that the agent of the owner
3-15 signed the certified mail return receipt on the renter's letter
3-16 requesting the statement.
3-17 Sec. 11.54. APPLICATION FOR CREDIT. (a) An adult must
3-18 apply for a credit under this subchapter on or before June 1st of
3-19 the tax year for which the credit is claimed.
3-20 (b) The Comptroller shall promulgate all forms for the
3-21 application for the credit authorized by this subchapter. An
3-22 applicant must use these forms in applying for the credit.
3-23 (c) The Comptroller shall prescribe the forms and manner of
3-24 proof required to obtain the credit authorized by this subchapter.
3-25 (d) The school property tax assessor and collector for the
4-1 school district shall make the forms available at all offices and
4-2 location where tax information is distributed.
4-3 SECTION 2. The Legislature declares that the provisions of
4-4 this Act are not severable and that this Act would not have been
4-5 enacted without the inclusion of all provisions. If any provision
4-6 of this Act is for any reason held invalid, the entire Act is
4-7 invalid.
4-8 SECTION 3. This Act takes effect January 1, 2000.
4-9 SECTION 4. The importance of this legislation and the
4-10 crowded condition of the calendars in both houses create an
4-11 emergency and an imperative public necessity that the
4-12 constitutional rule requiring bills to be read on three several
4-13 days in each house be suspended, and this rule is hereby suspended.