By: Guillen H.B. No. 3283
A BILL TO BE ENTITLED
relating to the imposition of state taxes to fund childhood obesity
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subtitle E, Title 2, Tax Code, is amended by
adding Chapter 165 to read as follows:
CHAPTER 165. MINIMALLY NUTRITIVE FOODS
Sec. 165.001. SALES TAX IMPOSED. (a) A tax is imposed on
each sale in this state of an item listed as a "sweet" or "snack" in
the release of the National Nutrient Database for Standard
Reference by the United States Department of Agriculture in effect
on September 1, 2005.
(b) The tax rate is one percent on each sale of an item
described by this section.
Sec. 165.002. APPLICATION OF OTHER PROVISIONS OF CODE.
Except as provided by this chapter:
(1) the tax imposed by this chapter is administered,
imposed, collected, and enforced in the same manner as the tax under
Chapter 151 is administered, imposed, collected, and enforced; and
(2) the provisions of Chapter 151 applicable to the
sales tax imposed under Subchapter C, Chapter 151, apply to the tax
imposed by this chapter.
Sec. 165.003. ALLOCATION OF TAX. The comptroller shall
allocate the net revenue from taxes imposed by this chapter to the
childhood obesity prevention program account.
SECTION 2. Subchapter D, Chapter 1001. Health and Safety
Code, is amended by adding Section 1001.076 to read as follows:
Sec. 1001.076. CHILDHOOD OBESITY PREVENTION PROGRAMS. (a)
The department shall develop and administer community-based and
school-based childhood obesity prevention programs. The programs
(1) encourage children to:
(A) increase their physical activities and
decrease their sedentary activities; and
(B) increase their consumption of nutritious
foods and decrease their consumption of minimally nutritive foods;
(2) educate children and parents regarding nutrition;
(3) identify and implement other methods of preventing
childhood obesity and related illnesses.
(b) A community-based program must include media campaigns,
including public service announcements or other means, to
disseminate nutrition information for and promote increased
physical activity by children.
(c) The childhood obesity prevention program account is an
account in the general revenue fund. Money in the account may be
appropriated only to the department to implement and administer
SECTION 3. This Act takes effect September 1, 2005.