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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 smoking cessation and prevention account in the general
revenue fund and may be appropriated only to the Texas Cancer
Council for smoking cessation and prevention programs.
(b) Notwithstanding Section 154.603, 50 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 a special account in the general revenue fund and 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.
(c) Notwithstanding Section 154.603, 45 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 a special account in the general revenue fund and may
be appropriated only to provide additional funding for health care
programs.
(b) Subchapter H, Chapter 155, Tax Code, is amended by
adding Section 155.2415 to read as follows:
Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE. (a)
Notwithstanding Section 155.241, five percent of the proceeds from
the collection of taxes imposed by Section 155.0211 attributable to
the portion of the tax rate in excess of 35.213 percent of the
manufacturer's list price, exclusive of any trade discount, special
discount, or deal, shall be deposited to the credit of the smoking
cessation and prevention account in the general revenue fund.
Money in the account may be appropriated only to the Texas Cancer
Council for smoking cessation and prevention programs.
(b) Notwithstanding Section 155.241, 50 percent of the
proceeds from the collection of taxes imposed by Section 155.0211
attributable to the portion of the tax rate in excess of 35.213
percent of the manufacturer's list price, exclusive of any trade
discount, special discount, or deal, shall be deposited to the
credit of a special account in the general revenue fund and 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.
(c) Notwithstanding Section 155.241, 45 percent of the
proceeds from the collection of taxes imposed by Section 155.0211
attributable to the portion of the tax rate in excess of 35.213
percent of the manufacturer's list price, exclusive of any trade
discount, special discount, or deal, shall be deposited to the
credit of a special account in the general revenue fund and may be
appropriated only to provide additional funding for health care
programs.
(c) 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.