|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the physician education loan repayment program. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 155.0211, Tax Code, is amended by |
|
amending Subsection (b) and adding Subsections (b-1), (b-2), (b-3), |
|
(b-4), (c), (d), and (e) to read as follows: |
|
(b) Except as provided by Subsection (c), the [The] tax rate |
|
for each can or package of a tobacco product [products] other than |
|
cigars is $1.22 per ounce and a proportionate rate on all fractional |
|
parts of an ounce [40 percent of the manufacturer's list price,
|
|
exclusive of any trade discount, special discount, or deal]. |
|
(b-1) Notwithstanding Subsection (b) and except as provided |
|
by Subsection (c), for the state fiscal year beginning September 1, |
|
2012, the tax rate for each can or package of a tobacco product |
|
other than cigars is $1.19 per ounce and a proportionate rate on all |
|
fractional parts of an ounce. This subsection expires December 1, |
|
2013. |
|
(b-2) Notwithstanding Subsection (b) and except as provided |
|
by Subsection (c), for the state fiscal year beginning September 1, |
|
2011, the tax rate for each can or package of a tobacco product |
|
other than cigars is $1.16 per ounce and a proportionate rate on all |
|
fractional parts of an ounce. This subsection expires December 1, |
|
2012. |
|
(b-3) Notwithstanding Subsection (b) and except as provided |
|
by Subsection (c), for the state fiscal year beginning September 1, |
|
2010, the tax rate for each can or package of a tobacco product |
|
other than cigars is $1.13 per ounce and a proportionate rate on all |
|
fractional parts of an ounce. This subsection expires December 1, |
|
2011. |
|
(b-4) Notwithstanding Subsection (b) and except as provided |
|
by Subsection (c), for the state fiscal year beginning September 1, |
|
2009, the tax rate for each can or package of a tobacco product |
|
other than cigars is $1.10 per ounce and a proportionate rate on all |
|
fractional parts of an ounce. This subsection expires December 1, |
|
2010. |
|
(c) The tax imposed on a can or package of a tobacco product |
|
other than cigars that weighs less than 1.2 ounces is equal to the |
|
amount of the tax imposed on a can or package of a tobacco product |
|
that weighs 1.2 ounces. |
|
(d) The computation of the tax under this section and the |
|
applicability of Subsection (c) shall be based on the net weight as |
|
listed by the manufacturer. The total tax to be imposed on a unit |
|
that contains multiple individual cans or packages is the sum of the |
|
taxes imposed by this section on each individual can or package |
|
intended for sale or distribution at retail. |
|
(e) A change in the tax rate in effect for a state fiscal |
|
year that occurs in accordance with this section does not affect |
|
taxes imposed before that fiscal year, and the rate in effect when |
|
those taxes were imposed continues in effect for purposes of the |
|
liability for and collection of those taxes. This subsection |
|
expires December 1, 2013. |
|
SECTION 2. Section 155.2415, Tax Code, is amended to read as |
|
follows: |
|
Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY |
|
TAX RELIEF FUND AND CERTAIN OTHER FUNDS. Notwithstanding Section |
|
155.241, the [all] proceeds from the collection of taxes imposed by |
|
Section 155.0211 shall be allocated as follows: |
|
(1) the amount of the proceeds that is equal to the |
|
amount that, if the taxes imposed by Section 155.0211 were imposed |
|
at a rate of 40 percent of the manufacturer's list price, exclusive |
|
of any trade discount, special discount, or deal, would be |
|
attributable to the portion of that [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 property tax relief fund under Section 403.109, |
|
Government Code; |
|
(2) the amount of the proceeds that is equal to the |
|
amount that would be attributable to a tax rate of 35.213 percent of |
|
the manufacturer's list price, exclusive of any trade discount, |
|
special discount, or deal, if the taxes were imposed by Section |
|
155.0211 at that rate, shall be deposited to the credit of the |
|
general revenue fund; and |
|
(3) 100 percent of the remaining proceeds shall be |
|
deposited to the credit of the physician education loan repayment |
|
program account under Chapter 61, Education Code. |
|
SECTION 3. Section 61.535(a), Education Code, is amended to |
|
read as follows: |
|
(a) The coordinating board shall deliver any repayment made |
|
under this subchapter in a lump sum: |
|
(1) payable to both the lender and the physician, in |
|
accordance with federal law; or |
|
(2) delivered directly to the lender on behalf of the |
|
physician in electronic form. |
|
SECTION 4. Subchapter J, Chapter 61, Education Code, is |
|
amended by adding Section 61.5391 to read as follows: |
|
Sec. 61.5391. PHYSICIAN EDUCATION LOAN REPAYMENT PROGRAM |
|
ACCOUNT. (a) The physician education loan repayment program |
|
account is an account in the general revenue fund. The account is |
|
composed of: |
|
(1) gifts and grants contributed to the fund; |
|
(2) earnings on the principal of the fund; and |
|
(3) other amounts deposited to the credit of the fund, |
|
including: |
|
(A) legislative appropriations; and |
|
(B) money deposited under Section 155.2415, Tax |
|
Code. |
|
(b) Money in the fund may not be appropriated for any |
|
purpose except as provided by this section. Money in the fund shall |
|
be used to recruit and retain physicians in health professional |
|
shortage areas. |
|
(c) To be eligible to receive repayment assistance, a |
|
physician must: |
|
(1) apply to the board; |
|
(2) be licensed in this state in the appropriate field |
|
of practice; |
|
(3) have completed one, two, three, or four |
|
consecutive years of practice in a health professional shortage |
|
area designated by the department; and |
|
(4) provide health care services to: |
|
(A) recipients under the medical assistance |
|
program authorized by Chapter 32, Human Resources Code; or |
|
(B) enrollees under the child health plan program |
|
authorized by Chapter 62, Health and Safety Code. |
|
(d) A physician may receive repayment assistance under this |
|
subchapter in the amount determined by board rule, not to exceed the |
|
following amounts for each year for which the physician establishes |
|
eligibility for the assistance: |
|
(1) for the first year, $25,000; |
|
(2) for the second year, $35,000; |
|
(3) for the third year, $45,000; and |
|
(4) for the fourth year, $55,000. |
|
(e) A physician may not receive repayment assistance under |
|
this subchapter for more than four consecutive years. |
|
SECTION 5. The changes in law made by this Act in amending |
|
Chapter 155, Tax Code, do not affect tax liability accruing before |
|
the effective date of this Act. That liability continues in effect |
|
as if this Act had not been enacted, and the former law is continued |
|
in effect for the collection of taxes due and for civil and criminal |
|
enforcement of the liability for those taxes. |
|
SECTION 6. This Act takes effect September 1, 2009. |