By Gallego H.B. No. 3438
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 the authority of a county to grant volunteer
1-3 firefighters and volunteer emergency medical technicians a tax
1-4 credit against county ad valorem taxes imposed on the real property
1-5 of those persons.
1-6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-7 SECTION 1. Chapter 31, Tax Code, is amended by adding Section
1-8 31.038 to read as follows:
1-9 Sec. 31.038. TAX CREDITS FOR VOLUNTEER FIREFIGHTERS AND
1-10 EMERGENCY MEDICAL TECHNICIANS. (a) In this section:
1-11 (1) "Volunteer" means a person who:
1-12 (A) performs emergency services for the benefit
1-13 of a political subdivision as authorized by the political
1-14 subdivision and;
1-15 (B) does not earn the federal minimum wage or
1-16 more in exchange for the performance of the emergency services
1-17 which benefit the political subdivision.
1-18 (2) "Volunteer emergency medical technician" means an
1-19 individual who:
1-20 (A) performs emergency medical services or
1-21 operates an ambulance for the benefit of a political subdivision as
1-22 authorized by the political subdivision and;
1-23 (B) is qualified as an emergency medical
2-1 technician under Section 773.047, Health and Safety Code, or at a
2-2 higher level of training under Section 773.048 or 773.049, Health
2-3 and Safety Code.
2-4 (3) "Volunteer firefighter" means a member of an
2-5 organized volunteer fire department who:
2-6 (A) renders volunteer fire-fighting services for
2-7 a political subdivision;
2-8 (B) consists of not fewer than five active
2-9 members, a majority of whom are present at each meeting; and
2-10 (C) conducts at least two drills each month with
2-11 each drill lasting at least two hours.
2-12 (b) Under this section, compensation does not include
2-13 worker's compensation or other insurance coverage provided by a
2-14 political subdivision to provide medical care for injuries
2-15 sustained while performing volunteer services.
2-16 (c) This section applies only to a volunteer firefighter or
2-17 volunteer emergency medical technician who is a resident of a
2-18 county and whose voluntary service is for the benefit of an area
2-19 that is located in whole or in part in that county.
2-20 (d) This section applies only to a county whose land area is
2-21 equal to or greater than 1,280 square miles.
2-22 (e) The governing body of a county may provide a volunteer
2-23 firefighter or volunteer emergency medical technician a credit
2-24 against the taxes imposed by the county on real property owned by
2-25 the person.
2-26 (f) The amount of a credit under this section shall be
3-1 established by the governing body.
3-2 (g) A county may provide additional qualifications and
3-3 limitations for credit under this section.
3-4 (h) The amount of a credit under this section may not exceed
3-5 the amount of ad valorem taxes imposed by the county on an eligible
3-6 person's real property in the tax year.
3-7 (i) Credit granted under this section may not be
3-8 transferred, used in payment of other taxes or amounts due by any
3-9 person, or used to pay interest or penalties on delinquent taxes.
3-10 SECTION 2. This Act takes effect January 1, 2002, but only if
3-11 the constitutional amendment proposed by the 77th Legislature,
3-12 Regular Session, 2001, to authorize a county to grant a credit
3-13 against county ad valorem taxes imposed on real property of
3-14 volunteer firefighters and volunteer emergency medical technicians
3-15 is approved by the voters. If that amendment is not approved by
3-16 the voters, the Act has no effect.