This website will be unavailable from Friday, April 26, 2024 at 6:00 p.m. through Monday, April 29, 2024 at 7:00 a.m. due to data center maintenance.

	

Amend CSHB 5 (Senate committee printing) by adding the 

following appropriately numbered SECTION to the bill and 

renumbering subsequent SECTIONS of the bill accordingly:

	SECTION ____.  (a)  Subchapter J, Chapter 154, Tax Code, is 

amended by adding Section 154.6035 to read as follows:

	Sec.  154.6035.  ALLOCATION OF CERTAIN REVENUE.  (a)  

Notwithstanding Section 154.603, five percent of the proceeds from 

the collection of taxes imposed by this chapter attributable to the 

portion of the tax rate in excess of $20.50 per thousand on 

cigarettes, regardless of weight, shall be deposited to the credit 

of the tobacco cessation and prevention account.  The comptroller 

shall establish the account as an account in the general revenue 

fund.  The account is exempt from the application of Sections 

403.095 and 404.071, Government Code.  Money in the account may be 

appropriated only to the Texas Cancer Council for smoking cessation 

and prevention programs.

	(b)  Notwithstanding Section 154.603, 95 percent of the 

proceeds from the collection of taxes imposed by this chapter 

attributable to the portion of the tax rate in excess of $20.50 per 

thousand on cigarettes, regardless of weight, shall be deposited 

to:

		(1)   the credit of the property tax relief fund under 

Section 403.109, Government Code, if H.B. No. 2, Acts of the 79th 

Legislature, 3rd Called Session, 2006, is enacted and becomes law; 

or

		(2)   the credit of the general revenue fund, if H.B. 

No. 2, Acts of the 79th Legislature, 3rd Called Session, 2006, does 

not become law.

	(c)  If money is deposited to the credit of the general 

revenue fund under Subsection (b)(2), the money may be appropriated 

only for a purpose that will result in a reduction of school 

district maintenance and operations tax rates to rates that are 

less than the rates in effect on January 1, 2006.

	(b)   Notwithstanding H.B. No. 2, Acts of the 79th 

Legislature, 3rd Called Session, 2006, to the extent of a conflict 

between a provision of this section and a provision of any other Act 

of the 79th Legislature, 3rd Called Session, 2006, including H.B. 

No. 2, the provision of this section prevails, regardless of 

relative dates of enactment.