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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of qualified community workforce training |
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centers to receive a state sales and use tax refund for |
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reimbursement of certain expenses. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.4295 to read as follows: |
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Sec. 151.4295. REFUND FOR QUALIFIED COMMUNITY WORKFORCE |
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TRAINING CENTER. (a) In this section, "qualified workforce |
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community training center" means an organization that: |
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(1) specializes in the retail sale of donated items; |
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(2) provides job training and employment services to |
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individuals with disabilities or other barriers to employment; |
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(3) uses a majority of its revenues for job training |
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and employment programs that create and foster economic |
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development; |
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(4) maintains at least a 50 percent ratio of employees |
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who have a disability or other barrier to employment; |
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(5) operates in at least three counties, has multiple |
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locations and is affiliated with a statewide organization; and |
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(6) is exempt from federal taxation under Section |
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501(a), Internal Revenue Code of 1986, as an organization described |
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by Section 501(c)(3) of that code. |
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(b) A qualified workforce community training center that |
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constructs new office or retail space or constructs or enlarges a |
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training and rehabilitation center is eligible for a predetermined |
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refund in the amount provided by this section, not to exceed the |
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total taxes collected on the sale of taxable items by the centers |
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affiliated with the statewide organization. |
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(c) The total amount of tax refund that a qualified |
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community workforce training center may receive in a state fiscal |
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year is equal to the lesser of: |
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(1) the total amount the center collected during that |
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state fiscal year on the sales of taxable items; |
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(2) the total amount of the costs of constructing new |
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office and retail space and constructing or enlarging a training |
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and rehabilitation center during that state fiscal year; or |
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(3) $1 million for each office space, retail space, or |
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training and rehabilitation center construction or enlargement |
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project completed during that state fiscal year. |
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(d) A qualified workforce community training center must |
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submit a refund application for each office space, retail space, or |
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training and rehabilitation center construction or enlargement |
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project in relation to which the center requests a refund. The |
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center must submit the application not later than the 90th day after |
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the date the center begins using the office space, retail space, or |
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training and rehabilitation center. |
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(e) The comptroller shall refund any amount a qualified |
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community workforce training center is eligible to receive under |
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this section not later than the 90th day after the date the |
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comptroller receives the refund application and any information |
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necessary to determine the validity of the application. |
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(f) A qualified community workforce training center may use |
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a refund received under this section only to reimburse the center |
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for the cost of the construction or enlargement project in relation |
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to which the center receives the refund. |
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(g) A refund of taxes under this section is not a refund of |
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taxes erroneously paid and Section 111.064 does not apply. |
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SECTION 2. This Act applies only to an expenditure made by a |
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qualified community workforce training center on or after the |
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effective date of this Act. An expenditure made before the |
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effective date of this Act is governed by the law in effect on that |
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date and that law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2007. |