78R7648 CBH-D
By: Uresti H.B. No. 3192
A BILL TO BE ENTITLED
AN ACT
relating to an increase in the cigarette tax and to the use of that
increase for certain health and human services programs.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 154.021(b), Tax Code, is amended to read
as follows:
(b) The tax rates are:
(1) $70.50 [$20.50] per thousand on cigarettes
weighing three pounds or less per thousand; and
(2) the rate provided by Subdivision (1) plus $2.10
per thousand on cigarettes weighing more than three pounds per
thousand.
SECTION 2. Section 154.603, Tax Code, is amended to read as
follows:
Sec. 154.603. DISPOSITION OF REVENUE. (a) After the
deductions for the purposes provided by Section 154.602 [of this
code], the revenue remaining of the first $2 of tax received per
1,000 cigarettes for cigarettes weighing three pounds or less per
thousand and the first $4.10 per 1,000 cigarettes of the tax
received for cigarettes weighing more than three pounds per
thousand is allocated:
(1) 18.75 percent to the foundation school fund; and
(2) 81.25 percent to the general revenue fund.
(b) The revenue remaining after the deductions for the
purposes provided by Section 154.602 [of this code] and allocation
under Subsection (a) of the next $18.50 of tax received per 1,000
cigarettes for cigarettes weighing three pounds or less per
thousand and the next $18.50 per 1,000 cigarettes of the tax
received for cigarettes weighing more than three pounds per
thousand [this section] is allocated to the general revenue fund.
(c) The revenue remaining after the deductions for the
purposes provided by Section 154.602 and allocation under
Subsections (a) and (b) shall be deposited as follows:
(1) the next $5 of tax received per 1,000 cigarettes
for cigarettes weighing three pounds or less per thousand and the
next $5 per 1,000 cigarettes of the tax received for cigarettes
weighing more than three pounds per thousand shall be deposited to
the credit of the tobacco cessation account in the general revenue
fund and may be appropriated only to the Texas Department of Health
for programs to reduce the use of cigarettes and tobacco products by
children in this state;
(2) the next $2.50 of tax received per 1,000
cigarettes for cigarettes weighing three pounds or less per
thousand and the next $2.50 per 1,000 cigarettes of the tax received
for cigarettes weighing more than three pounds per thousand shall
be deposited to the credit of the children's health care account in
the general revenue fund and may be appropriated only to the Texas
Department of Health to provide immunizations for children and
newborn hearing and screening services;
(3) the next $1.50 of tax received per 1,000
cigarettes for cigarettes weighing three pounds or less per
thousand and the next $1.50 per 1,000 cigarettes of the tax received
for cigarettes weighing more than three pounds per thousand shall
be deposited to the credit of the Texas Department of Mental Health
and Mental Retardation account in the general revenue fund and may
be appropriated only to the Texas Department of Mental Health and
Mental Retardation to provide community mental health and mental
retardation services for children and respite care for children
with developmental delay;
(4) the next $1.50 of tax received per 1,000
cigarettes for cigarettes weighing three pounds or less per
thousand and the next $1.50 per 1,000 cigarettes of the tax received
for cigarettes weighing more than three pounds per thousand shall
be deposited to the credit of the Texas Commission on Alcohol and
Drug Abuse account in the general revenue fund and may be
appropriated only to the Texas Commission on Alcohol and Drug Abuse
to provide youth treatment prevention services and rehabilitative
services for children;
(5) the next $10 of tax received per 1,000 cigarettes
for cigarettes weighing three pounds or less per thousand and the
next $10 per 1,000 cigarettes of the tax received for cigarettes
weighing more than three pounds per thousand shall be deposited to
the credit of the children's health insurance program account in
the general revenue fund and may be appropriated only to the Health
and Human Services Commission for the child health plan program
under Chapter 62, Health and Safety Code;
(6) the next $2.50 of tax received per 1,000
cigarettes for cigarettes weighing three pounds or less per
thousand and the next $2.50 per 1,000 cigarettes of the tax received
for cigarettes weighing more than three pounds per thousand shall
be deposited to the credit of the Interagency Council on Early
Childhood Intervention account in the general revenue fund and may
be appropriated only to the Interagency Council on Early Childhood
Intervention to provide services to children considered at risk of
developmental delay;
(7) the next $2 of tax received per 1,000 cigarettes
for cigarettes weighing three pounds or less per thousand and the
next $2 per 1,000 cigarettes of the tax received for cigarettes
weighing more than three pounds per thousand shall be deposited to
the credit of the child abuse and neglect prevention trust fund
account in the general revenue fund; and
(8) the remaining $25 of tax received per 1,000
cigarettes for cigarettes weighing three pounds or less per
thousand and the remaining $25 per 1,000 cigarettes of the tax
received for cigarettes weighing more than three pounds per
thousand shall be deposited to the credit of the trauma care account
in the general revenue fund and may be appropriated only to the
Texas Department of Health for programs to reimburse hospitals and
physicians for trauma care services in this state for which the
hospitals and physicians do not otherwise receive reimbursement.
SECTION 3. This Act takes effect September 1, 2003.