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AN ACT
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relating to the physician education loan repayment program. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 61.532(a), Education Code, is amended to |
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read as follows: |
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(a) To be eligible to receive repayment assistance, a |
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physician must: |
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(1) apply to the coordinating board [and have
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completed at least one year of medical practice:
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[(1)
in private practice in an economically depressed
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or rural medically underserved area of the state]; |
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(2) at the time of application, be licensed to |
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practice medicine under Subtitle B, Title 3, Occupations Code [for
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one of the following state agencies:
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[(A) Texas Department of Health;
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[(B)
Texas Department of Mental Health and Mental
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Retardation;
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[(C) Texas Department of Corrections; or
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[(D) Texas Youth Commission]; [or] |
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(3) have completed one, two, three, or four |
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consecutive years of practice in a health professional shortage |
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area designated by the Department of State Health Services; and |
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(4) provide health care services to: |
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(A) recipients under the medical assistance |
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program authorized by Chapter 32, Human Resources Code; or |
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(B) enrollees under the child health plan program |
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authorized by Chapter 62, Health and Safety Code [for an approved
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family practice residency training program established under
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Subchapter I as a clinical faculty member and have completed
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training in an approved family practice residency training program
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on or after July 1, 1994]. |
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SECTION 2. Section 61.533, Education Code, is amended to |
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read as follows: |
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Sec. 61.533. LIMITATION. A physician may receive repayment |
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assistance grants for [each of] not more than four [five] years. |
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SECTION 3. Section 61.535(a), Education Code, is amended to |
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read as follows: |
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(a) The coordinating board shall deliver any repayment made |
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under this subchapter in a lump sum payable: |
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(1) to both the [lender and the] physician and the |
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lender or other holder of the affected loan; or |
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(2) directly to the lender or other holder of the loan |
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on the physician's behalf[, in accordance with federal law]. |
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SECTION 4. Section 61.536, Education Code, is amended to |
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read as follows: |
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Sec. 61.536. ADVISORY COMMITTEES. The coordinating board |
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may[:
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[(1)] appoint advisory committees from outside the |
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board's membership to assist the board in performing its duties |
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under this subchapter[; and
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[(2)
request the assistance of the Family Practice
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Residency Advisory Committee in performing those duties]. |
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SECTION 5. Section 61.537, Education Code, is amended to |
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read as follows: |
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Sec. 61.537. RULES. (a) The coordinating board shall adopt |
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rules necessary for the administration of this subchapter[,
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including a rule that sets a maximum amount of repayment assistance
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that may be received by a physician in one year and a rule that
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authorizes the Family Practice Residency Advisory Committee to
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establish priorities among eligible physicians for repayment
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assistance, by taking into account the degree of physician
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shortage, geographic locations, whether the physician is or will be
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providing service in a medically underserved area, and other
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criteria the committee considers appropriate]. |
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(b) The coordinating board shall distribute to each medical |
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unit [and appropriate state agency] and professional association |
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copies of the rules adopted under this section and pertinent |
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information in this subchapter. |
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SECTION 6. Section 61.538, Education Code, is amended to |
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read as follows: |
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Sec. 61.538. [TOTAL] AMOUNT OF REPAYMENT ASSISTANCE. |
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(a) A physician may receive repayment assistance under this |
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subchapter in the amount determined by board rule, not to exceed the |
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following amounts for each year for which the physician establishes |
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eligibility for the assistance: |
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(1) for the first year, $25,000; |
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(2) for the second year, $35,000; |
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(3) for the third year, $45,000; and |
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(4) for the fourth year, $55,000. |
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(b) The total amount of repayment assistance distributed |
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by the board may not exceed the total amount of money available in |
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the physician education loan repayment program account [gifts and
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grants accepted by the board for repayment assistance, medical
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school tuition set aside under Section 61.539 of this code, and
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legislative appropriations for repayment assistance]. |
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(c) The total amount of repayment assistance made under this |
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subchapter to an individual physician may not exceed $160,000. |
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SECTION 7. Sections 61.539(b) and (c), Education Code, are |
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amended to read as follows: |
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(b) The amount set aside shall be transferred to the |
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comptroller of public accounts to be deposited in the physician |
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education loan repayment program account established under Section |
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61.5391 [maintained in the state treasury for the sole purpose of
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repayment of student loans of a physician serving in a designated
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state agency or in an area of this state that is economically
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depressed or that is a medically underserved area or health
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professional shortage area, as designated by the United States
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Department of Health and Human Services, that has a current
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shortage of physicians]. Section 403.095, Government Code, does |
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not apply to the amount set aside by this section. |
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(c) As soon as practicable after each state fiscal year, the |
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comptroller shall prepare a report for that fiscal year of the |
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number of students registered in a medical branch, school, or |
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college, the total amount of tuition charges collected by each |
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institution, the total amount transferred to the comptroller |
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[treasury] under this section, and the total amount available in |
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the physician education loan repayment program account [under
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Subsection (b)] for the repayment of student loans of physicians |
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under this subchapter. The comptroller shall deliver a copy of the |
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report to the board and to the governor, lieutenant governor, and |
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speaker of the house of representatives not later than January 1 |
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following the end of the fiscal year covered by the report. |
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SECTION 8. Subchapter J, Chapter 61, Education Code, is |
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amended by adding Section 61.5391 to read as follows: |
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Sec. 61.5391. PHYSICIAN EDUCATION LOAN REPAYMENT PROGRAM |
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ACCOUNT. (a) The physician education loan repayment program |
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account is an account in the general revenue fund. The account is |
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composed of: |
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(1) gifts and grants contributed to the account; |
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(2) earnings on the principal of the account; and |
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(3) other amounts deposited to the credit of the |
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account, including: |
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(A) money deposited under Section 61.539(b); |
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(B) legislative appropriations; and |
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(C) money deposited under Section 155.2415, Tax |
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Code. |
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(b) Money in the account may not be appropriated for any |
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purpose except to provide loan repayment assistance to eligible |
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physicians under this subchapter. |
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SECTION 9. Section 61.540, Education Code, is amended to |
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read as follows: |
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Sec. 61.540. LOAN REPAYMENT ASSISTANCE [SERVICE AGREEMENTS
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ENTERED INTO] UNDER FORMER LAW; SAVING PROVISION. (a) This |
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subsection [section] applies only to a person who entered into a |
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written agreement to perform service as a physician in exchange for |
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loan repayment assistance under this subchapter before September 1, |
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2003. |
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[(b)] The agreement continues in effect and this |
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subchapter, as it existed when the person entered into the |
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agreement, is continued in effect for purposes of that agreement |
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until the person satisfies all the conditions of the agreement or |
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repays all amounts due under the agreement if the person does not |
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satisfy the conditions of the agreement. |
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(b) A person receiving loan repayment assistance under this |
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subchapter immediately before the effective date of the amendments |
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made to this subchapter by the 81st Legislature, Regular Session, |
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2009, may continue to receive loan repayment assistance under this |
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subchapter, as this subchapter applied to the person immediately |
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before the effective date of those amendments, until the person is |
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no longer eligible for loan repayment assistance under this |
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subchapter, as this subchapter existed on that date, and the former |
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law is continued in effect for that purpose. |
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(c) A person to whom this section applies is not eligible to |
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receive repayment assistance under another provision of this |
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subchapter. |
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SECTION 10. Section 155.0211, Tax Code, is amended by |
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amending Subsection (b) and adding Subsections (b-1), (b-2), (b-3), |
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(b-4), (c), (d), and (e) to read as follows: |
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(b) Except as provided by Subsection (c), the [The] tax rate |
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for each can or package of a tobacco product [products] other than |
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cigars is $1.22 per ounce and a proportionate rate on all fractional |
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parts of an ounce [40 percent of the manufacturer's list price,
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exclusive of any trade discount, special discount, or deal]. |
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(b-1) Notwithstanding Subsection (b) and except as provided |
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by Subsection (c), for the state fiscal year beginning September 1, |
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2012, the tax rate for each can or package of a tobacco product |
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other than cigars is $1.19 per ounce and a proportionate rate on all |
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fractional parts of an ounce. This subsection expires December 1, |
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2013. |
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(b-2) Notwithstanding Subsection (b) and except as provided |
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by Subsection (c), for the state fiscal year beginning September 1, |
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2011, the tax rate for each can or package of a tobacco product |
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other than cigars is $1.16 per ounce and a proportionate rate on all |
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fractional parts of an ounce. This subsection expires December 1, |
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2012. |
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(b-3) Notwithstanding Subsection (b) and except as provided |
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by Subsection (c), for the state fiscal year beginning September 1, |
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2010, the tax rate for each can or package of a tobacco product |
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other than cigars is $1.13 per ounce and a proportionate rate on all |
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fractional parts of an ounce. This subsection expires December 1, |
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2011. |
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(b-4) Notwithstanding Subsection (b) and except as provided |
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by Subsection (c), for the state fiscal year beginning September 1, |
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2009, the tax rate for each can or package of a tobacco product |
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other than cigars is $1.10 per ounce and a proportionate rate on all |
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fractional parts of an ounce. This subsection expires December 1, |
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2010. |
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(c) The tax imposed on a can or package of a tobacco product |
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other than cigars that weighs less than 1.2 ounces is equal to the |
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amount of the tax imposed on a can or package of a tobacco product |
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that weighs 1.2 ounces. |
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(d) The computation of the tax under this section and the |
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applicability of Subsection (c) shall be based on the net weight as |
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listed by the manufacturer. The total tax to be imposed on a unit |
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that contains multiple individual cans or packages is the sum of the |
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taxes imposed by this section on each individual can or package |
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intended for sale or distribution at retail. |
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(e) A change in the tax rate in effect for a state fiscal |
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year that occurs in accordance with this section does not affect |
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taxes imposed before that fiscal year, and the rate in effect when |
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those taxes were imposed continues in effect for purposes of the |
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liability for and collection of those taxes. |
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SECTION 11. Section 155.101, Tax Code, is amended to read as |
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follows: |
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Sec. 155.101. RECORD OF PURCHASE OR RECEIPT. Each |
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distributor, wholesaler, bonded agent, and export warehouse shall |
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keep records at each place of business of all tobacco products |
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purchased or received. Each retailer shall keep records at a single |
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location, which the retailer shall designate as its principal place |
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of business in the state, of all tobacco products purchased and |
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received. These records must include the following, except that |
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Subdivision (7) applies to distributors only and Subdivision (8) |
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applies only to the purchase or receipt of tobacco products other |
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than cigars: |
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(1) the name and address of the shipper or carrier and |
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the mode of transportation; |
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(2) all shipping records or copies of records, |
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including invoices, bills of lading, waybills, freight bills, and |
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express receipts; |
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(3) the date and the name of the place of origin of the |
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tobacco product shipment; |
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(4) the date and the name of the place of arrival of |
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the tobacco product shipment; |
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(5) a statement of the number, kind, and price paid for |
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the tobacco products; |
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(6) the name, address, permit number, and tax |
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identification number of the seller; |
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(7) the manufacturer's list price for the tobacco |
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products; [and] |
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(8) the net weight as listed by the manufacturer for |
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each unit; and |
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(9) any other information required by rules of the |
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comptroller. |
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SECTION 12. Section 155.102, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) In addition to the information required under |
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Subsection (b), the records for each sale, distribution, exchange, |
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or use of tobacco products other than cigars must show the net |
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weight as listed by the manufacturer for each unit. |
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SECTION 13. Section 155.103, Tax Code, is amended by adding |
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Subsection (a-1) and amending Subsection (b) to read as follows: |
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(a-1) In addition to the information required under |
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Subsection (a), the records for each sale of tobacco products other |
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than cigars must show the net weight as listed by the manufacturer |
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for each unit. |
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(b) A manufacturer who sells tobacco products to a permit |
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holder in this state shall file with the comptroller, on or before |
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the last day of each month, a report showing the information |
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required to be listed by Subsections [in Subsection] (a) and (a-1), |
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if applicable, for the previous month. |
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SECTION 14. Section 155.105(b), Tax Code, is amended to |
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read as follows: |
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(b) The wholesaler or distributor shall file the report on |
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or before the 25th day of each month. The report must contain the |
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following information for the preceding calendar month's sales in |
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relation to each retailer: |
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(1) the name of the retailer and the address of the |
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retailer's outlet location to which the wholesaler or distributor |
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delivered cigars or tobacco products, including the city and zip |
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code; |
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(2) the taxpayer number assigned by the comptroller to |
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the retailer, if the wholesaler or distributor is in possession of |
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the number; |
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(3) the tobacco permit number of the outlet location |
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to which the wholesaler or distributor delivered cigars or tobacco |
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products; and |
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(4) the monthly net sales made to the retailer by the |
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wholesaler or distributor, including: |
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(A) the quantity and units of cigars and tobacco |
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products sold to the retailer; and |
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(B) for each unit of tobacco products other than |
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cigars, the net weight as listed by the manufacturer. |
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SECTION 15. Section 155.111, Tax Code, is amended by adding |
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Subsection (b-1) to read as follows: |
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(b-1) In addition to the information required under |
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Subsection (b), the report must show the net weight as listed by the |
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manufacturer for each unit of tobacco products other than cigars |
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that is purchased, received, or acquired. |
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SECTION 16. Section 155.2415, Tax Code, is amended to read |
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as follows: |
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Sec. 155.2415. ALLOCATION OF CERTAIN REVENUE TO PROPERTY |
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TAX RELIEF FUND AND CERTAIN OTHER FUNDS. Notwithstanding Section |
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155.241, the [all] proceeds from the collection of taxes imposed by |
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Section 155.0211 shall be allocated as follows: |
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(1) the amount of the proceeds that is equal to the |
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amount that, if the taxes imposed by Section 155.0211 were imposed |
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at a rate of 40 percent of the manufacturer's list price, exclusive |
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of any trade discount, special discount, or deal, would be |
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attributable to the portion of that [the] tax rate in excess of |
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35.213 percent [of the manufacturer's list price, exclusive of any
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trade discount, special discount, or deal], shall be deposited to |
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the credit of the property tax relief fund under Section 403.109, |
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Government Code; |
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(2) the amount of the proceeds that is equal to the |
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amount that would be attributable to a tax rate of 35.213 percent of |
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the manufacturer's list price, exclusive of any trade discount, |
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special discount, or deal, if the taxes were imposed by Section |
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155.0211 at that rate, shall be deposited to the credit of the |
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general revenue fund; and |
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(3) 100 percent of the remaining proceeds shall be |
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deposited to the credit of the physician education loan repayment |
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program account established under Subchapter J, Chapter 61, |
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Education Code. |
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SECTION 17. Sections 61.531(b) and (c) and 61.532(b), |
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Education Code, are repealed. |
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SECTION 18. As soon as practicable after the effective date |
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of this Act, the Texas Higher Education Coordinating Board shall |
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adopt rules necessary to administer Subchapter J, Chapter 61, |
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Education Code, as amended by this Act. For that purpose, the |
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coordinating board may adopt the initial rules in the manner |
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provided by law for emergency rules. |
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SECTION 19. The changes in law made by this Act in amending |
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Chapter 155, Tax Code, do not affect tax liability accruing before |
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the effective date of this Act. That liability continues in effect |
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as if this Act had not been enacted, and the former law is continued |
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in effect for the collection of taxes due and for civil and criminal |
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enforcement of the liability for those taxes. |
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SECTION 20. This Act takes effect September 1, 2009. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2154 was passed by the House on May |
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13, 2009, by the following vote: Yeas 79, Nays 61, 1 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 2154 on May 29, 2009, by the following vote: Yeas 121, Nays 22, |
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2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2154 was passed by the Senate, with |
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amendments, on May 26, 2009, by the following vote: Yeas 29, Nays |
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2. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |