SRC-MKV, SEW S.J.R. 27 77(R)   BILL ANALYSIS


Senate Research Center   S.J.R. 27
2001S0496/1  By: Lindsay
Finance
3/13/2001
As Filed


DIGEST AND PURPOSE 

Current law provides for some revenue from the tax on motor fuels to be
allocated to the Available School Fund as well as to public road
maintenance and construction.  As proposed, S.J.R. 27 proposes a
constitutional amendment to be placed before Texas voters to increase the
tax on motor fuels and to apply 25 percent of that revenue to pay for
health benefits for employees of school districts.  The remaining 75
percent of the revenue would be allocated to the Texas Department of
Transportation.  

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 7-a, Article VIII, Texas Constitution, as
follows: 

(a) Requires that, except as provided by Section 7-c of this article and
subject to legislative appropriation, allocation, and direction, all net
revenues remaining after payment of all refunds allowed by law and expenses
of collection derived from motor vehicle registration fees, and all taxes,
except gross production and ad valorem taxes, on motor fuels and lubricants
used to propel motor vehicles over public roadways, be used only for
certain stated purposes.  Makes conforming changes. 

(b) Deletes text in current Subsection (a) regarding the aforementioned
revenues and taxes being used to pay principal and interest on certain
bonds or warrants.  Requires that one-fourth of the net revenue from the
motor fuel tax authorized under this section be allocated to the available
school fund. 

  (c) Makes conforming changes.

(d) Requires that nothing contained in this section be construed as
authorizing the pledging of the state's credit for any purpose. 

SECTION 2.  Amends Article VIII, Texas Constitution, by adding Section 7-c,
as follows: 

Sec. 7-c.  (a) Requires the legislature by law, in addition to any taxes on
motor fuels authorized by other provisions of this constitution, to impose
for the purposes described by this section a special tax of four cents on
the sale of motor fuels used to propel motor vehicles over public roadways. 

(b) Sets forth specific requirements for the allocation of the tax imposed
under Subsection (a). 

 SECTION 3.  Requires this proposed constitutional amendment to be
submitted to the voters at an election to be held November 6, 2001.
Requires specific stated wording to be printed on the ballot to permit
voting for or against the proposition.