By Flores H.B. No. 877
77R3353 YDB-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the benefits provided to the surviving spouse and minor
1-3 children of a peace officer killed in the line of duty.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Chapter 615, Government Code, is amended by adding
1-6 Subchapter F to read as follows:
1-7 SUBCHAPTER F. ADDITIONAL BENEFITS FOR SURVIVOR OF PEACE OFFICER
1-8 Sec. 615.121. PAYMENT TO SURVIVING SPOUSE. (a) The state
1-9 shall pay the following benefits to an eligible surviving spouse of
1-10 a peace officer, as described by Section 615.003(1), who was killed
1-11 in the line of duty and who had not qualified for an annuity under
1-12 an employees' retirement plan:
1-13 (1) funeral expenses related to the deceased peace
1-14 officer; and
1-15 (2) monthly payments that equal the greater of:
1-16 (A) the monthly annuity payment the deceased
1-17 peace officer would have received if the peace officer had
1-18 survived, had retired on the last day of the month in which the
1-19 peace officer died, and had been eligible to receive an annuity
1-20 under an employees' retirement plan; or
1-21 (B) the minimum monthly annuity payment the
1-22 deceased peace officer would have received if the peace officer had
1-23 been employed by the state for 10 years, had been paid a salary at
1-24 the lowest amount provided by the General Appropriations Act for a
2-1 peace officer position, and had been eligible to retire under the
2-2 Employees Retirement System of Texas.
2-3 (b) The surviving spouse is entitled to continue to receive
2-4 monthly payments under Subsection (a) until the earlier of:
2-5 (1) the date the surviving spouse remarries;
2-6 (2) the date the surviving spouse becomes eligible for
2-7 retirement under an employees' retirement plan; or
2-8 (3) the date the surviving spouse becomes eligible for
2-9 Social Security benefits.
2-10 Sec. 615.122. PAYMENT TO SURVIVING MINOR CHILDREN. If an
2-11 eligible surviving spouse who would be entitled to benefits under
2-12 Section 615.121 does not exist but one or more eligible surviving
2-13 minor children of the deceased peace officer do exist, the state
2-14 shall pay to the guardian or other legal representative of those
2-15 children the funeral expenses of the deceased peace officer.
2-16 Sec. 615.123. BENEFITS ADDITIONAL. The benefits provided by
2-17 this subchapter are in addition to any other benefits provided by
2-18 this chapter.
2-19 SECTION 2. Subtitle E, Title 2, Tax Code, is amended by
2-20 adding Chapter 162 to read as follows:
2-21 CHAPTER 162. BULLET TAX
2-22 Sec. 162.001. DEFINITIONS. In this chapter:
2-23 (1) "Sale" has the meaning assigned by Section
2-24 151.005.
2-25 (2) "Sale for resale" has the meaning assigned by
2-26 Section 151.006.
2-27 (3) "Sales price" has the meaning assigned by Section
3-1 151.007.
3-2 Sec. 162.002. SALE FOR RESALE. The sale for resale of a
3-3 bullet is excepted from the tax imposed by this chapter.
3-4 Sec. 162.003. TAX IMPOSED. (a) A tax is imposed on each
3-5 sale of a bullet in this state.
3-6 (b) The sales tax rate is one percent of the sales price of
3-7 the bullet.
3-8 (c) The tax imposed under this chapter is in addition to the
3-9 tax imposed under Chapter 151.
3-10 Sec. 162.004. APPLICATION OF CHAPTER 151. The provisions of
3-11 Chapter 151 govern the administration, imposition, collection, and
3-12 enforcement of the tax imposed under this chapter.
3-13 Sec. 162.005. ALLOCATION OF TAX. (a) The peace officer
3-14 survivors account is an account in the general revenue fund. The
3-15 comptroller shall allocate the taxes collected under this chapter,
3-16 other than penalties and interest, to the credit of the account.
3-17 Money in the account may be used only to pay benefits to persons
3-18 under Sections 615.121 and 615.122, Government Code.
3-19 (b) Any unobligated amount in the account in excess of $5
3-20 million at the end of each state fiscal year shall be transferred
3-21 to the undedicated part of the general revenue fund.
3-22 SECTION 3. Subchapter F, Chapter 615, Government Code, as
3-23 added by this Act, applies only to the payment of benefits in
3-24 relation to a peace officer killed in the line of duty on or after
3-25 September 1, 2001.
3-26 SECTION 4. This Act takes effect September 1, 2001.