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A BILL TO BE ENTITLED
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AN ACT
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relating to certain reimbursements provided for the collection of |
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sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.423, Tax Code, is amended to read as |
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follows: |
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Sec. 151.423. REIMBURSEMENT TO TAXPAYER FOR TAX |
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COLLECTIONS. Subject to Section 151.4241, a [A] taxpayer may |
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deduct and withhold three-fourths [one-half] of one percent of the |
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amount of taxes due from the taxpayer on a timely return as |
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reimbursement for the cost of collecting the taxes imposed by this |
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chapter. [The comptroller shall provide a card with each form
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distributed for the collection of taxes under this chapter. The
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card may be inserted by the taxpayer with the tax payment to provide
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for contribution of all or part of the reimbursement provided by
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this section for use as grants under Subchapter M, Chapter 56,
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Education Code. If the taxpayer chooses to contribute the
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reimbursement for the grants, the taxpayer shall include the amount
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of the reimbursement contribution with the tax payment. The
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comptroller shall transfer money contributed under this section for
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grants under Subchapter M, Chapter 56, Education Code, to the
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appropriate fund.] |
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SECTION 2. Subchapter I, Chapter 151, Tax Code, is amended |
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by adding Section 151.4241 to read as follows: |
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Sec. 151.4241. LIMITATION ON AMOUNT OF REIMBURSEMENT. (a) |
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The amount deducted and withheld by a taxpayer under Section |
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151.423 may not exceed: |
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(1) $312.50 each month if the taxpayer files monthly; |
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(2) $937.50 each quarter if the taxpayer files |
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quarterly under Section 151.401(b); and |
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(3) $3,750 each state fiscal year. |
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(b) The comptroller shall adopt rules for determining to |
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which state fiscal month, quarter, and year amounts deducted and |
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withheld by a taxpayer under Section 151.423 will be allocated for |
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purposes of this section. |
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SECTION 3. Section 151.801, Tax Code, is amended by |
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amending Subsection (a) and adding Subsection (a-1) to read as |
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follows: |
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(a) Except for the amounts allocated under Subsections |
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(a-1), (b), and (c), all proceeds from the collection of the taxes |
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imposed by this chapter shall be deposited to the credit of the |
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general revenue fund. |
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(a-1) The comptroller shall calculate the difference |
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between the amount of the proceeds from the collection of the taxes |
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imposed by this chapter that, in the absence of the limitation on |
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reimbursements specified by Section 151.4241, taxpayers would |
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deduct and withhold under Section 151.423 at the percentage in |
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effect under that section on January 1, 2011, and the amount that |
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taxpayers actually deduct and withhold under Section 151.423 after |
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applying the limitation specified by Section 151.4241. The |
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comptroller shall deposit an amount equal to that difference to an |
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account in the general revenue fund. Money in the account may be |
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appropriated only to provide grants under Subchapter M, Chapter 56, |
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Education Code. |
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SECTION 4. Section 151.423, Tax Code, as amended by this |
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Act, applies to a tax report due on or after the effective date of |
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this Act. A tax report due before the effective date of this Act is |
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governed by the law in effect on the date the tax report was due, and |
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the former law is continued in effect for that purpose. |
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SECTION 5. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 6. This Act takes effect September 1, 2011. |