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78R9128 T

By:  Merritt                                                      H.B. No. 3382


A BILL TO BE ENTITLED
AN ACT
relating to public school finance. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
ARTICLE 1: EDUCATION FINANCE REFORM
SECTION 1. SHORT TITLE. This Act may be cited as the Texas Great Teachers & Facilities Fund Act. SECTION 2. REPEALER. Chapter 41, Education Code, is repealed in its entirety as of Sept 1, 2003. SECTION 3. REPEALER. Chapter 42, Education Code, is repealed in its entirety as of Sept 1, 2003. SECTION 4. REPEALER. Chapter 46, Education Code, is repealed in its entirety as of Sept 1, 2003. SECTION 5. A new Chapter 47, Education Code, shall read as follows:
Chapter 47. Texas Great Teachers & Facilities Fund
SUBCHAPTER A: GENERAL PROVISIONS
47.001. State Policy. It is the policy of this state that the provision of public education is a state responsibility and that a thorough and efficient system be provided and substantially financed through state revenue sources so that each student enrolled in the public school system shall have access to programs and services that are appropriate to the student's educational needs and that are substantially equal to those available to any similar student, notwithstanding varying local economic factors. 47.002. Purpose of the Texas Great Teachers & Facilities Program (a) The purpose of the Texas Great Teachers & Facilities Program as set forth in this Chapter is to guarantee that each school district in the state has: (1) adequate resources to provide each eligible student a basic instructional program and education facilities suitable to the student's educational needs; and (2) access to a substantially equalized program of financing for teacher compensation, instructional spending, and educational facilities. (b) The Texas Great Teacher's and Facilities Program consists of two components: (1) a teaching and instruction component, set forth in subchapter B, sufficient to provide a basic program of education that is rated academically acceptable or higher under section 39.072 and meets other applicable legal standards; and (2) an instructional facilities component, set forth in subchapter C, that provides each district with adequate funding for instructional facilities. 47.003. Definitions In this Chapter "commissioner" means the Commissioner of Education. 47.004. Rules The commissioner may adopt rules for the administration of this Chapter.
SUBCHAPTER B: TEACHING AND INSTRUCTION
47.101. Teaching and Instruction Allotment (a) Each school district in this state shall receive a teaching and instruction allotment in accordance with the following formula: (Salary Target + Benefits Target) x District's Student Enrollment Income Adjusted Class Size Target (b) "Salary Target" means the 60th percentile income for a full-time employee, working in Texas, with a college degree, as periodically reported by the United States Department of Labor, Bureau of Labor Statistics. (c) "Benefits Target" is calculated by determining, for a white collar, private sector worker, the ratio of benefit costs to total employee compensation, as periodically reported by the United States Department of Labor, Bureau of Labor Statistics. The Benefits Target equals (benefit ratio)(Salary Target)/(1-benefit ratio). (d) The "Income Adjusted Class Size Target" is determined in accordance with the following chart, after calculating the median household income for all residents within a school district: District's Median Household Income: Income Adjusted Class Size Target 1st - 10th income percentiles 10 11th - 20th income percentiles 11 21st - 30th income percentiles 12 31st - 40th income percentiles 14 41st - 50th income percentiles 15 51st - 60th income percentiles 16 61st - 70th income percentiles 18 71st - 80th income percentiles 19 81st - 90th income percentiles 20 91st - 100th income percentiles 21 (e) The commissioner shall determine each district's median household income percentile by reference to statistics published by the United States Department of Commerce, Bureau of Labor Statistics. (f) The Income Adjusted Class Size Targets in subsection (d) are to be used solely for calculating the teaching and instruction allotment under subsection (a). The Income Adjusted Class Size Targets do not mandate a maximum class size or impose any other requirement on local school districts. (g) A "District's Student Enrollment" means the district's average daily attendance as defined in section 47.501. 47.102. Guarantee of Historic Funding Levels (a) For each school district, the commissioner shall determine the district's Prior Education Funding. For purposes of this section, a district's "Prior Education Funding" means the funds the district was entitled to receive under Tier I and Tier II of the former provisions of Chapter 42 of the Education Code for the last full year before enactment of this Act. All districts shall be notified by the commissioner of the Prior Education Funding determination. (b) If the Prior Education Funding for any school district exceeds the district's teaching and instruction allotment under section 47.101, the district shall be entitled to the amount of its Prior Education Funding in lieu of the teaching and instruction allotment under section 47.101. (c) The commissioner's determinations under this subchapter are final and not appealable. 47.103. Use of Teaching and Instruction Allotment (a) A school district may use the teaching and instruction allotment to which it is entitled under section 47.101 or section 47.102(b) only for purposes of teacher compensation and instructional spending. (b) Subject to the limitation imposed by subsection (a), a school district is permitted to use its teaching and instruction allotment for any purpose related to teacher compensation and/or instructional spending, including, without limitation, to: (1) increase teacher salaries; (2) compensate selected teachers with merit pay; (3) award select teachers with competitive grants; (4) fund special programs to attract or retain talented teachers; (5) fund special programs to attract or retain teachers with unique skills or abilities (6) reduce average class size within the district; (7) provide for remedial education (8) provide special educational services to disabled students (9) provide for English language instruction (c) A district may petition the commissioner for a determination whether a proposed expenditure constitutes spending on teacher compensation or instructional spending. The commissioner's decision under this subsection is binding and not appealable. (d) A district shall set aside for future use any portion of its teaching and instruction allotment not used during the current academic year. Except as provided by section 47.104, such funds shall not be used for any purpose other than teaching and instruction. (e) The commissioner shall adopt rules for the administration of this section. 47.104. Application for Waiver (a) A district may apply to the commissioner for a waiver permitting the district to spend a portion of its teaching and instruction allotment for non-instructional purposes. (b) The commissioner may grant a district a waiver for non-instructional spending only if the district was receiving state aid under former Chapter 42, Education Code.
SUBCHAPTER C: INSTRUCTIONAL FACILITIES
47.201. Definitions In this subchapter: (1) "Instructional facility" means real property, an improvement to real property, or a necessary fixture of an improvement to real property that is used predominantly for teaching the curriculum required under section 28.002; (2) "Very small district" means a school district in which student enrollment was, on average, 40 or fewer students per grade for the prior academic year; and (3) "Small district" means a school district in which student enrollment was, on average, more than 40 and less than 71 students per grade for the prior academic year. 47.202. Noninstructional Facilities In adopting rules for the administration of this Chapter, the commissioner's rules may limit the amount of an allotment under this subchapter that is to be used to construct, acquire, renovate, or improve an instructional facility that may also be used for noninstructional or extracurricular activities. 47.203. Determinations by the Commissioner For each academic year, the commissioner shall determine: (1) which districts qualify as very small school districts; and (2) which districts qualify as small school districts. 47.204. Basic Instructional Facilities Allotment (a) For each academic year, a district is entitled to a basic instructional facilities allotment calculated according to the following formula: BIFA = $3500 x (ADA / IACST) where: "BIFA" is the basic instructional facilities allotment to which the district is entitled under this section; "ADA" is the district's average daily attendance, as defined by section 47.501; and "IACST" is the district's income adjusted class size target, as defined by subsection (b). (b) In computing the basic instructional facilities allotment under subsection (a), each district's income adjusted class size target (IACST) shall be as follows: District's Median Household Income        IACST for Very Small Districts        IACST for Small Districts        IACST for Other Districts         1st-10th percentile        12.0        12.5        13.0         11th-20th percentile        13.0        13.5        14.0         21st-30th percentile        14.0        14.5        15.0         31st-40th percentile        15.0        15.5        16.0         41st-50th percentile        16.0        16.25        16.5         51st-60th percentile        16.5        16.75        17.0         61st-70th percentile        17.0        17.5        18.0         71st-80th percentile        18.0        18.5        19.0         81st-90th percentile        19.0        19.5        20.0         91st-100th percentile        20.0        20.5        21.0         (c) For purposes of subsection (b), the commissioner shall calculate a district's median household income in the same manner prescribed by section 47.101(e). 47.205. Substantial Increase in Enrollment (a) For purposes of this subsection: (1) "Growth district" means a district that has experienced a percentage enrollment increase of more than ten percent (10%) during the preceding 5 years. (2) "Percentage enrollment increase" means the percentage increase in a district's student enrollment during the previous five years calculated according to the following formula: PEI = (CE - PE) / PE where: "PEI" means the district's percentage enrollment increase for the previous five years; "CE" means the district's current student enrollment; and "PE" means the district's prior enrollment in the year five calendar years prior to the current year. (b) Each year, the commissioner shall determine which districts qualify as growth districts. (c) In addition to the basic instructional facilities allotment calculated under section 47.204(a), each district determined by the commissioner to be a growth district shall be entitled to an additional facilities allotment calculated according to the following formula: AFA = BIFA x (PEI - 0.10) where: "AFA" means the district's additional facilities allotment to be awarded pursuant to this section; "BIFA" means the basic instructional facilities allotment for the district calculated pursuant to section 47.204(a); and "PEI" means the district's five-year percentage enrollment increase as defined by subsection (a)(2). 47.206. New Instructional Facilities Allotment (a) A school district is entitled to a new instructional facilities allotment as provided by this section for operational expenses associated with opening a new instructional facility. (b) For the first school year in which students attend a new instructional facility, a school district is entitled to an allotment of $250 for each student in average daily attendance at the facility. For the second school year in which students attend that instructional facility, a school district is entitled to an allotment of $250 for each additional student in average daily attendance at the facility. (c) For purposes of this section, the number of additional students in average daily attendance at a facility is the difference between the number of students in average daily attendance in the current year at that facility and the number of students in average daily attendance at that facility in the preceding year. (d) The total amount appropriated for allotments under this section may not exceed $25 million in a school year. If the total amount of allotments to which districts are entitled under this section for a school year exceeds the amount appropriated for allotments under this section, the commissioner shall reduce each district's allotment under this section on a pro rata basis. (e) The commissioner may adopt rules necessary to implement this section. 47.207. Use of Instructional Facilities Allotment (a) Districts may use the instructional facilities allotments awarded pursuant to sections 47.204 and 47.205 only for the following purposes: (1) payments for construction, acquisition, renovation, and improvement of an instructional facility; (2) payments of principal and interest on bonds issued solely to construct, acquire, renovate, or improve an instructional facility; or (3) payments under a lease-purchase agreement for an instructional facility. (b) A district shall set aside for future use any funds allocated pursuant to sections 47.204 and 47.205 and not used during the current academic year. Such funds shall not be used for any purpose other than those specified in the previous subsection. (c) The commissioner shall adopt rules for the administration of this section. 47.208. Standards The commissioner shall establish standards for adequacy of school facilities. The standards must include requirements related to space, educational adequacy, and construction quality. All new facilities constructed after September 1, 1998, must meet the standards to be eligible to be financed with state or local tax funds. 47.209. Sale of Instructional Facility Financed With State Funds (a) If an instructional facility financed by bonds paid with state and local funds under this subchapter is sold before the bonds are fully paid, the school district shall send to the comptroller an amount equal to the district's net proceeds from the sale multiplied by a percentage determined by dividing the amount of state funds used to pay the principal of and interest on the bonds by the total amount of principal and interest paid on the bonds with funds other than the proceeds of the sale. (b) In this section: (1) "net proceeds" means the difference between the total amount received from the sale less: (A) the amount necessary to fully pay the outstanding principal of and interest on the bonds; and (B) the school district's costs of the sale, as approved by the commissioner; (2) "state funds" includes facilities allotments made pursuant to prior Chapter 46, Education Code, prior to the effective date of this Act, and does not include funds allocated to school districts pursuant to this Chapter after the effective date of this Act. 47.210. Applicability to Open-Enrollment Charter Schools An open-enrollment charter school is not entitled to an allotment under this subchapter.
SUBCHAPTER D: DISTRIBUTION OF FUNDS BY THE COMMISSIONER
47.301. Distribution of State Funds (a) Each year the commissioner shall pay to each school district: (1) the teaching and instruction allotment to which the district is entitled pursuant to section 47.101 or 47.102; (2) the facilities allotment to which the district is entitled pursuant to section 47.204(a) and the additional facilities allotment, if any, to which the district is entitled pursuant to section 46.205(c); and (3) the new instructional facilities allotment, if any, to which the district is entitled pursuant to section 47.206. (b) The commissioner shall distribute the allotments set forth in subsection (a) on a quarterly basis. From time to time the commissioner shall request from the comptroller sufficient funds from which to make quarterly distributions to the respective school districts. Upon receiving such request, the comptroller shall make the requested funds available to the commissioner from the Texas Great Teachers & Facilities Fund.
SUBCHAPTER E: LOCAL SUPPLEMENTATION
47.401 Property Tax Rollback (a) For purposes of this section: (1) "Expected State Aid" for a district means the sum of: (a) the teaching and instruction allotment to which the district will be entitled pursuant to sections 47.101 or 47.102; (b) the facilities allotment to which the district will be entitled pursuant section 47.204(a) and the additional facilities allotment, if any, to which the district will be entitled pursuant to section 46.205(c); and (c) the new instructional facilities allotment to which the district will be entitled pursuant to section 47.206. (2) "Prior Education Budget" means the funds the district was entitled to receive under Tier I and Tier II of the former provisions of Chapter 42 of the Education Code, plus funds the district raised from local ad valorem taxes, minus payments made to the state pursuant to prior Chapter 41, Subchapter D, Education Code, for the last full year before enactment of this Act. (3) "Target Education Budget" means one-hundred-ten percent (110%) of the district's Prior Education budget. (b) The commissioner shall calculate each district's Expected State Aid for the 2004-2005 academic year, and shall report the calculated amount to each district no later than March 31, 2004. (c) As a precondition to receiving any educational funds pursuant to section 47.301 after January 1, 2005, each district must reduce its ad valorem tax rate as follows: (1) if a district's Expected State Aid for 2004-2005 is greater than the district's Target Education Budget, the district's ad valorem tax must be eliminated; (2) if a district's Expected State Aid for 2004-2005 is less than the district's Target Education Budget, the district's ad valorem tax must be reduced by an amount such that the new tax rate will generate revenue approximately equivalent to the difference between the district's Target Education Budget and Expected State Aid for 2004-2005. (d) A district for which its Expected State Aid is greater than its Prior Education Budget but less than its Target Education Budget is exempted from the requirements of subsection (c). (e) No later than December 31, 2004, each district shall certify to the commissioner either that: (1) it has complied with the requirements of subsection (c), or (2) it is exempt from the requirements of subsection (c). (f) The commissioner shall verify that a district has complied with this section before distributing any funds to the district pursuant to section 47.301 after December 31, 2004. 47.402. Local Supplementation After a district has complied with the requirements of section 47.401, the district may levy ad valorem taxes to supplement the state funds distributed pursuant to section 47.301. Such ad valorem taxes may not be levied unless the district complies with the requirements of Chapter 45.
SUBCHAPTER F: OTHER PROVISIONS
47.501. Average Daily Attendance (a) A district's average daily attendance is equal to the quotient of the sum of attendance for each day of the minimum number of days of instruction as described under section 25.081(a) divided by the minimum number of days of instruction. (b) A school district that experiences a decline of two percent or more in average daily attendance shall be funded on the basis of: (1) the actual average daily attendance of the preceding school year, if the decline is the result of the closing or reduction in personnel of a military base; or (2) subject to Subsection (e), an average daily attendance not to exceed 98 percent of the actual average daily attendance of the preceding school year, if the decline is not the result of the closing or reduction in personnel of a military base. (c) The commissioner shall adjust the average daily attendance of a school district that has a significant percentage of students who are migratory children as defined by 20 U.S.C. section 6399. (d) The commissioner may adjust the average daily attendance of a school district in which a disaster, flood, extreme weather condition, fuel curtailment, or other calamity has a significant effect on the district's attendance. (e) For each school year, the commissioner shall adjust the average daily attendance of school districts that are entitled to funding on the basis of an adjusted average daily attendance under Subsection (b)(2) so that: (1) all districts are funded on the basis of the same percentage of the preceding year's actual average daily attendance; and (2) the total cost to the state does not exceed the amount specifically appropriated for that year for purposes of Subsection (b)(2). 47.502. Public Education Information Management System (PEIMS) (a) Each school district shall participate in the Public Education Information Management System (PEIMS) and shall provide through that system information required for the administration of this Act and of other appropriate provisions of this code. (b) Each school district shall use a uniform accounting system adopted by the commissioner for the data required to be reported for the Public Education Information Management System. (c) Annually, the commissioner shall review the Public Education Information Management System and shall repeal or amend rules that require school districts to provide information through the Public Education Information Management System that is not necessary. In reviewing and revising the Public Education Information Management System, the commissioner shall develop rules to ensure that the system: (1) provides useful, accurate, and timely information on student demographics and academic performance, personnel, and school district finances; (2) contains only the data necessary for the legislature and the agency to perform their legally authorized functions in overseeing the public education system; and (3) does not contain any information related to instructional methods, except as required by federal law. 47.503. Limit on Administrative Costs (a) The commissioner by rule shall determine annually: (1) an administrative cost ratio for school districts with fewer than 500 students in average daily attendance; (2) an administrative cost ratio for school districts with 500 to 999 students in average daily attendance; (3) an administrative cost ratio for school districts with 1,000 to 4,999 students in average daily attendance; (4) an administrative cost ratio for school districts with 5,000 to 9,999 students in average daily attendance; and (5) an administrative cost ratio for school districts with more than 10,000 students in average daily attendance. (b) The commissioner may adjust the administrative cost ratio of a district to allow for additional administrative costs required by: (1) the sparsity of the district; or (2) students with special needs. (c) Not later than February 1 of each year, the commissioner shall notify all districts of the requirements and standards for determining administrative cost ratios for the following year. Not later than May 1 of each year, agency staff shall conduct a desk audit of prior-year expenditure data available through the Public Education Information Management System (PEIMS) to identify those districts whose administrative cost ratio in the preceding year exceeded their adjusted group standard. Districts with an administrative cost ratio in excess of their adjusted group standard shall be notified not later than May 15 that they have excessive administrative costs and that they are required to reduce these costs to the level of the adjusted group standard for the following school year. Not later than the 60th day after receiving notification, a district shall respond to the commissioner by submitting a description of the district's plan to comply with the standard for the following year or request a waiver from the commissioner explaining why the district cannot comply with the standard. Not later than August 15, the commissioner shall notify responding districts if further action is needed. (d) If a school district fails to reduce administrative costs to the level required by this section, the commissioner shall deduct from a school district's teaching and instruction allotment an amount equal to the amount by which the district's administrative costs exceed the amount permitted by its administrative cost ratio, unless the commissioner has granted a waiver in response to the district's request. (e) The commissioner may grant a waiver to a school district that exceeds its administrative cost ratio if the excess is justified by unusual circumstances. (f) A school district shall include a statement of any amount withheld under Subsection (d) in the district report required by section 39.053. (g) In this section: (1) "Administrative cost ratio" means a school district's administrative costs divided by its instructional costs, expressed as a percentage. (2) "Administrative costs" are defined as operating expenses made from funds other than federal funds associated with managing, planning, directing, coordinating, and evaluating a school district in accordance with Accounting functions 21--Instructional Leadership, and 41--General Administration, as described in the Financial Accountability Resource guide, Bulletin 679, Module 1: Financial Accounting and Reporting, First Edition, published by the Texas Education Agency. (3) "Instructional costs" are defined as operating expenses made from funds other than federal funds associated with teacher-student instruction in accordance with Accounting functions 11--Instruction, 12--Instructional Resources and Media Services, 13--Curriculum Development and Instructional Staff Development, and 31--Guidance and Counseling Services, as described in the Financial Accountability Resource guide, Bulletin 679, Module 1: Financial Accounting and Reporting, First Edition, published by the Texas Education Agency. (4) "Adjusted group standard" is the acceptable administrative cost ratio for each district as determined in accordance with Subsections (a) and (b). 47.504 Competitive Grant Program The commissioner shall develop rules for awarding competitive grants to school districts with a below-median average household income. Such competitive grants shall be funded by the Competitive Grant Fund created pursuant to section 403.1035, Government Code. SECTION 6. Section 45.003, Education Code, is amended to read as follows: 45.003. Bond and Tax Elections (a) Bonds described by Section 45.001 may not be issued and taxes described by Section 45.001, [or] 45.002, or 47.402 may not be levied unless authorized by [a majority of the qualified voters of the district] the percentage of qualified voters of the district specified in subsection (e), voting at an election held for that purpose, at the expense of the district, in accordance with the Election Code, except as provided by this section. Each election must be called by resolution or order of the governing board or commissioners court. The resolution or order must state the date of the election, the proposition or propositions to be submitted and voted on, the polling place or places, and any other matters considered necessary or advisable by the governing board or commissioners court. (b) A proposition submitted to authorize the issuance of bonds must include the question of whether the governing board or commissioners court may levy, pledge, assess, and collect annual ad valorem taxes, on all taxable property in the district, either: (1) sufficient, without limit as to rate or amount, to pay the principal of and interest on the bonds; or (2) sufficient to pay the principal of and interest on the bonds, provided that the annual aggregate bond taxes in the district may never be more than the rate stated in the proposition. (c) If bonds are ever voted in a district pursuant to Subsection (b)(1), then all bonds thereafter proposed must be submitted pursuant to that subsection, and Subsection (b)(2) does not apply to the district. (d) A proposition submitted to authorize the levy of maintenance taxes must include the question of whether the governing board or commissioners court may levy, assess, and collect annual ad valorem taxes for the further maintenance of public schools, at a rate not to exceed the rate, which may be not more than $1.50$1.25 on the $100 valuation of taxable property in the district, stated in the proposition. (e) A proposition put to the district's voters pursuant to subsection (a) shall be deemed approved: (1) for propositions relating to the issuance of bonds pursuant to section 45.001(a)(1), only if the proposition is authorized by a majority of those actually voting in the election; (2) for propositions to authorize an ad valorem tax of not more than $0.75 on the $100 valuation of taxable property in the district, only if approved by a majority of those actually voting in the election; (3) for propositions to authorize an ad valorem tax of more than $0.75 and less than or equal to $1.00 on the $100 valuation of taxable property in the district, only if approved by at least sixty percent (60%) of those actually voting in the election; (4) for propositions to authorize an ad valorem tax of more than $1.00 and less than or equal to $1.25 on the $100 valuation of taxable property in the district, only if approved by at least sixty-seven percent (67%) of those actually voting in the election. SECTION 7. Amend the following sections of the Education Code for conformity: Sections 12.029, 29.001, 29.014, 29.203, 37.011, and 56.208. SECTION 8. Amend the following sections of the Government Code for conformity: Sections 317.005, 322.008, 403.093, 403.302, 403.303, 404.121, 466.355, 825.405, 1371.001, 1402.143, 1431.001, and 2175.304. SECTION 9. Amend the following sections of the Tax Code for conformity: 6.02, 6.03, 21.01, 21.02, 25.25, 26.08, 312.002, 312.210, and 313.026. SECTION 10. Amend the following section of the Utilities Code for conformity: 39.901. SECTION 11. Amend the following sections of the Insurance Code for conformity: Art. 3.50-7, 3.50-8 and 3.50-9.
ARTICLE 2- TEXAS GREAT TEACHERS & FACILITIES FUND
SECTION 1. Section 403.1035, Chapter 403, Subtitle A, Title 4, Government Code is added to read as follows: 403.1035. Permanent Fund for Texas Great Teachers & Facilities Program (a) A permanent fund for the implementation of the Texas Great Teachers & Facilities Program is established as a dedicated account in the general revenue fund. The fund shall be referred to as the "Texas Great Teachers & Facilities Fund". The fund is composed of: (1) the balance of the foundation school fund at the time the Texas Great Teachers & Facilities Fund is established; (2) subsequent transfers to the foundation school fund; (3) money transferred to the fund at the direction of the legislature; (4) gifts and grants contributed to the fund; (5) collections of fees, taxes, and other amounts designated as amounts to be transferred to the fund; (6) transfers from special accounts or other funds as amounts designated for the funding of the Texas Great Teachers & Facilities Program; (7) the available earnings of the fund determined in accordance with Section 403.1068. (b) Money in the fund may not be appropriated for any purpose other than to fund the Texas Great Teachers & Facilities Program as provided in Chapter 47, Education Code. (c) The available earnings of the fund may be appropriated to the Commissioner of Education in amounts necessary to fund the Texas Great Teachers & Facilities Program as provided by Chapter 47, Education Code. (d) The comptroller may solicit and accept gifts and grants to the fund. A gift or grant to the fund may be appropriated in the same manner as available earnings of the fund, subject to any limitation or requirement placed on the gift or grant by the donor or granting entity. (e) Sections 403.095 and 404.071 do not apply to the fund. (f) The "Education Reserve Account" and the "Competitive Grant Fund" shall be established as special accounts within the Texas Great Teachers & Facilities Fund. (g) On an annual basis, the comptroller shall transfer to the Education Reserve Account all surplus education funds. For purposes of this section "surplus education funds," means any revenue dedicated to the Texas Great Teachers & Facilities Fund during the previous year and not spent during the previous year. (h) In the event the Texas Great Teachers & Facilities Fund is insufficient to make available the funds requested by the Commissioner of Education pursuant to section 47.301(b), Education Code, the comptroller shall make the requested funds available from the Education Reserve Account. (i) The Education Reserve Account shall not exceed seven and one-half percent (7 1/2%) of the revenue dedicated to the Texas Great Teachers & Facilities Fund during the previous year. On an annual basis, the comptroller shall determine whether the funds contained within the Education Reserve Account exceed seven and one-half percent (7 1/2%) of the revenue dedicated to the Texas Great Teachers & Facilities Fund during the previous year, and, if so, the comptroller shall transfer any excess funds to the Competitive Grant Program SECTION 2. Section 403.1068(a), Chapter 403, Subtitle A, Title 4, Government Code is amended to read as follows: 403.1068. Management of Certain Funds (a) This section applies only to management of the permanent funds established under Sections 403.1035, 403.105, 403.1055, 403.106, 403.1065, and 403.1066. SECTION 3. Subsections (d),(f) and (h), Section 403.093, Subchapter F, Chapter 403, Subtitle A, Title 4, Government Code are amended as follows: 403.093. Allocations From General Revenue Fund (d) To the extent not specifically transferred to the Texas Great Teachers & Facilities Fund upon receipt, all net revenues specifically dedicated to the Texas Great Teachers & Facilities Fund from taxes imposed by Chapters 151, 152, 154, 155, 172, 182, and 183, Tax Code, shall be deposited to the credit of the general revenue fund. The comptroller, as a ministerial duty on the 10th day of each month and on the last day of each fiscal year, shall transfer from the general revenue fund to the [foundation school fund] Texas Great Teachers & Facilities Fund amounts computed by the comptroller equal to the amounts required by each chapter and the amount of any additional money necessary to fund the [foundation school program] Texas Great Teachers & Facilities Program as provided by Chapter [42] 47, Education Code. [The comptroller shall make the transfers in installments as necessary to comply with Section 42.259, Education Code. An installment must be made not earlier than two days before the date an installment to school districts is required by Section 42.259, Education Code, and must not exceed the amount necessary for that payment.] [(f) All net revenue from taxes imposed by Chapter 154, Tax Code, shall be deposited to the credit of the general revenue fund. The comptroller, as a ministerial duty on the 10th day of each month and on the last day of each fiscal year, shall transfer from the general revenue fund to the proper funds and accounts the amounts computed by the comptroller equal to the amounts required by that chapter.] (h) [Expired.] All net revenue specifically dedicated to the Texas Great Teachers & Facilities Fund from the sale of tax stamps and funds derived from taxes on distilled spirits, wine, beer, and ale and malt liquor imposed by Chapters 201 and 203, Alcoholic Beverage Code, and from the gas, electric, and water utilities tax fund account, to the extent it is dedicated to the Texas Great Teachers & Facilities Fund, shall be deposited to the credit of the general revenue fund. The comptroller, as a ministerial duty on the 10th day of each month and on the last day of each fiscal year, shall transfer from the general revenue fund to the Texas Great Teachers & Facilities Fund amounts computed by the comptroller equal to the amounts required by each chapter and the account or fund. SECTION 4. Subsections (a) and (b), Section 1402.143, Subchapter H, Chapter 1402, Subtitle G, Title 9, Government Code, are amended to read as follows: 1402.143. Deduction From Foundation School Fund Payments (a) Except as provided by Section 1402.144, if a school district fails to make a timely payment of principal and interest due on a loan made to the district under this chapter, the agency shall: (1) deduct the total amount due the board or the fund, including interest and any applicable late payment charge as of the date of notification, from the [foundation school fund] Texas Great Teachers & Facilities Fund payment next due the district, including any allocation to the district under Chapter [42] 47, Education Code; and (2) continue making the deductions from subsequent [foundation school fund] Texas Great Teachers & Facilities Fund payments until the total amount then due has been deducted. (b) The agency shall credit the full amount of a [foundation school fund] Texas Great Teachers & Facilities Fund entitlement to a school district before making the deduction. The amount of the deduction shall then be paid to the credit of the school facilities aid fund or to an account in that fund as the board may direct, on behalf of the district.
ARTICLE 3-
DEDICATION OF REVENUE, COLLECTIONS, TAXES;
IMPOSITION OF ADDITIONAL TAXES
ON CERTAIN SALES
SECTION 1. Section 205.02(a), Chapter 205, Title 5, Alcoholic Beverage Code, is amended to require that one hundred percent of the net revenue collected from the sale of tax stamps and funds derived from taxes on distilled spirits, wine, beer, and ale and malt liquor be dedicated to the Texas Great Teachers & Facilities Fund read as follows: 205.02. Disposition of Receipts [< Text of (a) as amended by Acts 1984, 68th Leg., 2nd C.S., Chapter. 28, art. II, part B, s12 > [(a) After allocation of funds to defray administrative expenses as provided in the current departmental appropriations act, receipts from the sale of tax stamps and funds derived from taxes on distilled spirits, wine, beer, and ale and malt liquor shall be deposited in the general revenue fund. An amount equal to one-fourth of the net revenue shall be transferred to the foundation school fund, and an amount equal to three-fourths of the net revenue shall be credited to the general revenue fund. [< Text of (a) as amended by Acts 1984, 68th Leg., 2nd C.S., Chapter. 31, art. 2, s 22 >] (a) After allocation of funds to defray administrative expenses as provided in the current departmental appropriations act, receipts from the sale of tax stamps and funds derived from taxes on distilled spirits, wine, beer, and ale and malt liquor shall be [deposited in the general revenue fund. An amount equal to 5/24ths of the net revenue shall be transferred to the available school fund, an amount equal to 1/24th of the net revenue shall be] dedicated and transferred to the [foundation school fund] Texas Great Teachers & Facilities Fund[, and an amount equal to three-fourths of the net revenue shall be credited to the general revenue fund.] SECTION 2. Subsections (b) and (c), Section 466.355, Subchapter H, Chapter 466, Subtitle E, Title 4, Government Code, are amended to read as follows: 466.355. State Lottery Account (b) Money in the state lottery account may be used only for the following purposes and shall be distributed as follows: (1) the payment of prizes to the holders of winning tickets; (2) the payment of costs incurred in the operation and administration of the lottery, including any fees received by a lottery operator, provided that the costs incurred in a fiscal biennium may not exceed an amount equal to 12 percent of the gross revenue accruing from the sale of tickets in that biennium; (3) the establishment of a pooled bond fund, lottery prize reserve fund, unclaimed prize fund, and prize payment account; and (4) the balance, after creation of a reserve sufficient to pay the amounts needed or estimated to be needed under Subdivisions (1) through (3), to be dedicated and transferred to the [foundation school fund] Texas Great Teachers & Facilities Fund, on or before the 15th day of each month. (c) Each August the comptroller shall: (1) estimate the amount to be transferred to the [foundation school fund] Texas Great Teachers & Facilities Fund on or before September 15; and (2) notwithstanding Subsection (b)(4), transfer the amount estimated in Subdivision (1) to the [foundation school fund] Texas Great Teachers & Facilities Fund before August installment payments are made under [Section 42.259] Chapter 47, Education Code. SECTION 3. Article 4.12, Subchapter A, Chapter Four, Title 1, Insurance Code, is amended to read as follows: Art. 4.12. Disposition of Certain Revenue Receipts from the taxes imposed by Articles 4.10, 4.11, and 4.11B and Sections 11 and 12 of Article 1.14-1 of this code shall be deposited in the general revenue fund. An amount equal to one-fourth ( 1/4) of this revenue shall be transferred to the [foundation school fund] Texas Great Teachers & Facilities Fund, and an amount equal to three-fourths ( 3/4) of this revenue shall be credited to the general revenue fund. SECTION 4. Title 2, Tax Code is amended, as follows: A. Subtitle E is amended to add an additional tax on certain sales and to dedicate specific portions of the collections of taxes imposed under Chapters 151, 152, 154, 155 to the funding of the Texas Great Teachers & Facilities Program and credited to the Texas Great Teachers & Facilities Fund, as follows: 1. Section 151.051(c), Subchapter C, Chapter 151 is added to read as follows: 151.051. Sales Tax Imposed (a) A tax is imposed on each sale of a taxable item in this state. (b) The sales tax rate is 6 1/4 percent of the sales price of the taxable item sold. (c) An additional tax at the rate of 2.8 percent of the sales price of the taxable item sold in this state; provided that the additional tax is dedicated solely to funding the Texas Great Teachers & Facilities Program and shall be delivered to the Texas Great Teachers & Facilities Fund. 2. Section 151.801(a), Subchapter M, Chapter 151 is amended to read as follows: 151.801. Disposition of Proceeds (a) Proceeds from the collections of the taxes imposed by this chapter shall be divided and distributed such that the additional tax imposed by Section 151.051(c) of this Chapter shall be dedicated to and deposited to the credit of the Texas Great Teachers & Facilities Fund. Except for the amounts allocated under Subsections (b) and (c), all the remaining proceeds from the collection of the taxes imposed by this chapter to be divided such that an amount equal to tax at the rate of 3 percent of the sales price of the total taxable items sold pursuant to this chapter shall be dedicated and credited to the Texas Great Teachers & Facilities Fund; and shall be deposited to the credit of the general revenue fund. 3. Section 152.021(c), Subchapter B, Chapter 152, is added to read as follows: 152.021. Retail Sales Tax (a) A tax is imposed on every retail sale of every motor vehicle sold in this state. Except as provided by this chapter, the tax is an obligation of and shall be paid by the purchaser of the motor vehicle. (b) The tax rate is 6 1/4 percent of the total consideration. (c) An additional tax at the rate of 2.8 percent of the total consideration; provided that the additional tax is dedicated solely to funding the Texas Great Teachers & Facilities Program and shall be delivered to the Texas Great Teachers & Facilities Fund. 4. Section 152.022(c), Subchapter B, Chapter 152, is added to read as follows: 152.022. Tax on Motor Vehicle Purchased Outside This State (a) A use tax is imposed on a motor vehicle purchased at retail sale outside this state and used on the public highways of this state by a Texas resident or other person who is domiciled or doing business in this state. (b) The tax rate is 6 1/4 percent of the total consideration. (c) An additional tax at the rate of 2.8 percent of the total consideration; provided that the additional tax is dedicated solely to funding the Texas Great Teachers & Facilities Program and shall be delivered to the Texas Great Teachers & Facilities Fund. 5. Section 152.026(e), Subchapter B, Chapter 152, is added to read as follows: 152.026. Tax on Gross Rental Receipts (a) A tax is imposed on the gross rental receipts from the rental of a rented motor vehicle. (b) The tax rate is 10 percent of the gross rental receipts from the rental of a rented motor vehicle for 30 days or less and 6 1/4 percent of the gross rental receipts from the rental of a rented motor vehicle for longer than 30 days. (c) Except for a destroyed motor vehicle or an unrecovered stolen motor vehicle, the total amount of gross rental receipts tax paid by the owner, as defined by Section 152.001(9)(A) of this code, on a motor vehicle registered under Section 152.061 of this code may not be less than an amount equal to the tax that would be imposed by Section 152.021 or 152.022 of this code but for Subsection (d) of this section. (d) The taxes imposed by Sections 152.021 and 152.022 of this code are not due on a motor vehicle as long as it is registered as a rental vehicle under Section 152.061 of this code. (e) An additional tax is imposed on the rental of a rented motor vehicle at the rate of 2.8 percent of the gross rental receipts from the rental of the rented motor vehicle; provided the additional tax is dedicated solely to funding the Texas Great Teachers & Facilities Program and shall be delivered to the Texas Great Teachers & Facilities Fund. 6. Section 152.028(c), Subchapter B, Chapter 152, is added to read as follows: 152.028. Use Tax on Motor Vehicle Brought Back Into State (a) A use tax is imposed on the operator of a motor vehicle that was purchased tax-free under Section 152.092 of this code and that is brought back into this state for use on the public highways of this state. The tax is imposed at the time the motor vehicle is brought back into this state. (b) The tax rate is 6 1/4 percent of the total consideration. (c) An additional tax at the rate of 2.8 percent of the total consideration; provided that the additional tax is dedicated solely to funding the Texas Great Teachers & Facilities Program and shall be delivered to the Texas Great Teachers & Facilities Fund. 7. Section 152.122, Subchapter G, Chapter 152, is amended to read as follows: 152.122. Allocation of Tax The comptroller shall deposit the funds received under Section 152.121 of this code as follows: (1) collections of the additional tax dedicated and credited to the Texas Great Teachers & Facilities Program, provided such collections are transferred to the Texas Great Teachers & Facilities Fund within the time prescribed in Section 403.093, Government Code; [1/4 to the credit of the foundation school fund]; [and] (2) the remaining funds to be divided such that an amount equal to tax at the rate of 3 percent of total consideration or gross rental receipts on items taxable under this chapter shall be dedicated and credited to the Texas Great Teachers & Facilities Fund; and (3) the funds remaining after the required allocations under Subsection (1) and (2) shall be to the credit of the general revenue fund. 8. Section 154.603, Subchapter J, Chapter 154 relating to Cigarette tax is amended to read as follows: 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 this section is allocated to the general revenue fund.] is dedicated and credited to the Texas Great Teachers & Facilities Fund. [(c), (d) Repealed by Acts 1993, 73rd Leg., ch. 679, Sec. 68, eff. Sept. 1, 1993.] 9. Section 155.241, Subchapter H, Chapter 155 relating to Cigar and Tobacco Products tax, is amended to read as follows: 155.241. Allocation of Tax Revenue collected under this chapter shall be dedicated and deposited to the credit of the [general revenue fund] Texas Great Teachers & Facilities Fund. B. Subtitle G is amended to dedicate the net revenue collected from certain taxes imposed under Chapter 182 and 183 on certain gross receipts and on mixed beverages to the funding of the Texas Great Teachers & Facilities Program and credited to the Texas Great Teachers & Facilities Fund, as follows: 1. Section 182.122, Subchapter G, Chapter 182, is amended to read as follows: 182.122. Allocation of Tax Revenues collected under this chapter are dedicated and credited to the Texas Great Teachers & Facilities Fund. [allocated: [(1) one-fourth to the foundation school fund; and [(2) three-fourths to the general revenue fund.] 2. Section 183.023, Subchapter B, Chapter 183, is amended to read as follows: 183.023. Payment The tax due for the preceding month shall accompany the return and shall be payable to the state. The revenue shall be dedicated and to the Texas Great Teachers & Facilities Fund. The comptroller shall deposit the revenue in the Texas Great Teachers & Facilities Fund [general revenue fund]. SECTION 5. This Article takes effect January 1, 2004, but only if the constitutional amendment proposed by the 78th Legislature, Regular Session, relating to establishing a new 2.8% sales and motor vehicle tax dedicated to the Texas Great Teachers & Facilities Fund is approved by the voters. If the proposed constitutional amendment is not approved by the voters, this Act has no effect.
ARTICLE 4-
MISCELLANEOUS REVISIONS TO REPLACE THE
FOUNDATION SCHOOL FUND
WITH THE
TEXAS GREAT TEACHERS & FACILITIES FUND
SECTION 1. Subsections (6) and (35), Section 7.055(b), Subchapter C, Chapter 7, Subtitle B, Title 2, Education Code, are amended to read as follows: Section 7.055(b) Commissioner of Education Powers and Duties (6) The commissioner shall adopt an annual budget for operating the [Foundation School Program] Texas Great Teachers & Facilities Program as prescribed by Subsection (c). (35) The commissioner shall perform duties in connection with the [Foundation School] Texas Great Teachers & Facilities Program as prescribed by Chapter [42 47]. SECTION 2. Section 7.055(c), Subchapter C, Chapter 7, Subtitle B, Title 2, Education Code, is amended to read as follows: Section 7.055(c) Commissioner of Education Powers and Duties (c) The budget the commissioner adopts under Subsection (b) for operating the [Foundation School] Texas Great Teachers & Facilities Program must be in accordance with legislative appropriations and provide funds for the administration and operation of the agency and any other necessary expense. The budget must designate any expense of operating the agency or operating a program for which the board has responsibility that is paid from the [Foundation School] Texas Great Teachers & Facilities Program. The budget must designate program expenses that may be paid out of the [foundation school fund] Texas Great Teachers & Facilities Fund, other state funds, fees, federal funds, or funds earned under interagency contract. Before adopting the budget, the commissioner must submit the budget to the board for review and, after receiving any comments of the board, present the operating budget to the governor and the Legislative Budget Board. The commissioner shall provide appropriate information on proposed budget expenditures to the comptroller to assure that all payments are paid from the appropriate funds in a timely and efficient manner. SECTION 3. REPEALER. Section 8.123(a), Subchapter D, Chapter 8, Subtitle B, Title 2, Education Code is repealed. SECTION 4. Amend the following articles of the Texas Civil Statutes to replace the foundation school fund with the Texas Great Teachers & Facilities Fund: Art. 249a, 3271a, 581-41, 6573a. SECTION 5. Amend the following sections of the Texas Education Code to replace the foundation school fund with the Texas Great Teachers & Facilities Fund: Sections 8.122, 8.124, 13.285, 19.005, 19.007, 19.008, 26.65-App., 29.060, 29.062, 29.256, 29.257, 30.002, 30.003, 30.087, 30.102, 39.031, 43.010, 54.213, 56.208, Table 1, Table 2. SECTION 6. Amend Section 466.156 of the Texas Government Code to replace the foundation school fund with the Texas Great Teachers & Facilities Fund. SECTION 7. Amend the following sections of the Texas Occupations Code to replace the foundation school fund with the Texas Great Teachers & Facilities Fund: Sections 153.053, 201.153, 254.004, 351.153, 501.153, 801.154, 901.406, 1001.206, 1051.205, 1101.153, 2153.058. SECTION 8. Amend the following sections of the Texas Property Code to replace the foundation school fund with the Texas Great Teachers & Facilities Fund: Sections 71.202, 74.602. SECTION 9. Amend Section 39.901 of the Texas Utilities Code to replace the foundation school fund with the Texas Great Teachers & Facilities Fund. SECTION 10. Section 181.202, Subchapter E, Chapter 181, Subtitle G, Title 2, Tax Code, is amended to read as follows: 181.202. Allocation of Tax Revenue One-fourth of the revenue from the tax imposed by this chapter shall be deposited to the credit of the [foundation school fund] Texas Great Teachers Fund and three-fourths to the general revenue fund. SECTION 11. Section 191.122, Subchapter G, Chapter 191, Subtitle H, Title 2, Tax Code is amended to read as follows: 191.122. Allocation of Tax One-fourth of the revenue collected under this chapter shall be deposited to the credit of the [foundation school fund] Texas Great Teachers Fund and three-fourths to the credit of the general revenue fund. SECTION 12. Section 191.145, Subchapter H, Chapter 191, Subtitle H, Title 2, Tax Code, is amended to read as follows: 191.145. Distribution of Tax The supreme court shall forward tax received under this subchapter to the state for deposit: (1) twenty-five percent of the taxes shall be deposited to the credit of the [foundation school fund] Texas Great Teachers Fund; and (2) seventy-five percent of the taxes shall be deposited to the credit of the general revenue fund. SECTION 13. Section 201.404, Subchapter I, Chapter 201, Subtitle I, Title 2, Tax Code, is amended to read as follows: 201.404. Allocation of Revenue After deducting the amount required to be deposited by Section 201.403 of this code, the comptroller shall deposit one-fourth of the revenue collected from the tax imposed by this chapter to the credit of the [foundation school fund] Texas Great Teachers Fund and three-fourths to the general revenue fund. SECTION 14. Section 202.353, Subchapter H, Chapter 202, Subtitle I, Title 2, Tax Code, is amended to read as follows: 202.353. Allocation of Revenue After deducting the amount required to be deposited by Section 202.352 of this code, the comptroller shall deposit one-fourth of the revenue collected from the tax imposed by this chapter to the credit of the [foundation school fund] Texas Great Teachers Fund and three-fourths to the general revenue fund. SECTION 15. Section 203.152, Subchapter D, Chapter 203, Subtitle I, Title 2, Tax Code is amended to read as follows: 203.152. Allocation of Revenue One-fourth of the revenue collected from the tax imposed by this chapter shall be deposited to the credit of the [foundation school fund] Texas Great Teachers Fund and three-fourths to the general revenue fund.
ARTICLE 5-
AMENDMENTS TO CONFORM THE FOUNDATION SCHOOL PROGRAM
TO THE
TEXAS GREAT TEACHERS & FACILITIES PROGRAM
SECTION 1. Amend the following sections of the Texas Education Code to implement the Texas Great Teachers & Facilities Program: 7.102, 8.121, 11.201, 11.351, 21.402, 21.410, 21.411, 25.037, 25.089, 28.006, 28.0211, 29.087, 34.009, 37.0061, 37.011.
ARTICLE 6- AMENDMENTS TO CONFORM THE AVAILABLE SCHOOL FUND
FOR THE IMPLEMENTATION OF THE
TEXAS GREAT TEACHERS & FACILITIES PROGRAM
SECTION 1. Amendments to require that the Available School Fund be distributed to the Texas Great Teachers & Facilities Fund as necessary to fund the Texas Great Teachers & Facilities Program. SECTION 2. Amend the following sections of the Texas Agriculture Code to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program: Sections 146.068, 148.042. SECTION 3. Amend the following articles of the Texas Civil Statutes to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program: Sections 1652, 1653, 1709, 2685a, 2685b, 2685b-1, 2687d, 2688h, 2700a, 2700d-4, 2700d-11, 2700d-17, 2700d-18, 2700d-22, 2700d-23, 2700d-28, 2700d-32, 2700d-35, 2700d-37. SECTION 4. Amend the following sections of the Texas Education Code to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program: Sections 7.102, 11.351, 17.09-App., 17.72-App., 17.83-App., 19.124-App., 25.001, 25.037, 25.040, 29.153, 29.203, 29.901, 30.003, 30.004, 30.025, 30.056, 30.101, 30.102, 31.021, 37.0061, 43.001, 43.002, 43.003, 43.0031, 43.0032, 43.0033, 43.0034, 43.004, 43.005, 43.006, 43.007, 43.008, 43.009, 43.010, 43.011, 43.012, 43.013, 43.014, 43.015, 43.016, 43.017, 43.018, 43.019, 45.004, 45.105, 45.106, Table 1, Table 2. SECTION 5. Amend Section 403.035 of the Texas Government Code to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program. SECTION 6. Amend section 533.001 of the Texas Health & Safety Code to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program. SECTION 7. Amend Section 403.002 of the Texas Labor Code to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program. SECTION 8. Amend the following sections of the Texas Local Government Code to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program: Sections 71.035, 115.001, 153.001. SECTION 9. Amend the following sections of the Texas Natural Resources Code to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program: Sections 31.301, 33.016, 51.069, 51.130, 51.300, 51.401, 52.137, 52.297, 53.155. SECTION 10. Amend the following sections of the Texas Tax Code to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program: Sections 11.11, 101.009, 153.501, 153.502, 153.503, 153.504, 153.505, 154.601. SECTION 11. Amend Section 20.002 of the Texas Transportation Code to conform the Available School Fund for the implementation of the Texas Great Teachers & Facilities Program.
ARTICLE 7 EFFECTIVE DATE
SECTION 1. This Act takes effect January 1, 2004, but only if the following constitutional amendment proposed by the 78th Legislature, Regular Session, 2003, is approved by the voters: (i) the constitutional amendment relating to establishing a new 2.8% sales and motor vehicle tax dedicated to the Texas Great Teachers & Facilities Fund. If the above constitutional amendment is not approved by the voters, this Act has no effect.