INTRODUCED
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HOUSE COMMITTEE
SUBSTITUTE
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SECTION 1. Section 43.001(b),
Education Code, is amended to read as follows:
(b) The available school
fund, which shall be apportioned annually to each county according to its
scholastic population, consists of:
(1) the distributions to the
fund from the permanent school fund as provided by Section 5(a), Article
VII, Texas Constitution;
(2) one-fourth of all revenue
derived from all state occupation taxes, exclusive of delinquencies and
cost of collection;
(3) the amounts
transferred to the fund from the general revenue fund under Sections
49-g(c), (d), and (e), Article III, Texas Constitution [one-fourth
of revenue derived from state gasoline and special fuels excise taxes as
provided by law]; and
(4) all other appropriations
to the available school fund made by the legislature for public school
purposes.
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SECTION 1. (a) Same as
introduced version.
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SECTION 2. Sections
162.502(b) and (c), Tax Code, are amended to read as follows:
(b) The comptroller shall
allocate and deposit these unclaimed refunds [as follows:
[(1) 25 percent of the
revenues based on unclaimed refunds of taxes paid on motor fuel used in
motorboats shall be deposited to the credit of the available school fund;
and
[(2) the remaining 75
percent of the revenue shall be deposited] to the credit of the general
revenue fund.
(c) Money deposited to the
credit of the general revenue fund under Subsection (b) [(b)(2)]
may be appropriated only to the Parks and Wildlife Department for any
lawful purpose.
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SECTION 1. (b) Same as
introduced version.
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SECTION 3. Section 162.503,
Tax Code, as amended by S.B. No. 559, Acts of the 83rd Legislature, Regular
Session, 2013, is amended to read as follows:
Sec. 162.503. ALLOCATION OF
GASOLINE TAX. (a) On or before the fifth workday after the end of each
month, the comptroller, after making all deductions for refund purposes and
for the amounts allocated under Sections 162.502 and 162.5025, shall
allocate the net remainder of the taxes collected under Subchapter B as
follows:
(1) three-fourths [one-fourth
of the tax shall be deposited to the credit of the available school fund;
[(2) one-half] of the
tax shall be deposited to the credit of the state highway fund [for the
construction and maintenance of the state road system under existing law];
and
(2) [(3)] from
the remaining one-fourth of the tax the comptroller shall:
(A) deposit to the credit of
the county and road district highway fund all the remaining tax receipts
until a total of $7,300,000 has been credited to the fund each fiscal year;
and
(B) after the amount required
to be deposited to the county and road district highway fund has been
deposited, deposit to the credit of the state highway fund the remainder of
the one-fourth of the tax, the amount to be provided on the basis of
allocations made each month of the fiscal year, which sum shall be used by
the Texas Department of Transportation for the construction, improvement,
and maintenance of farm-to-market roads.
(b) Money deposited to the
credit of the state highway fund under Subsection (a)(1) may be
appropriated only for a purpose authorized by Section 7-a(b), Article VIII,
Texas Constitution.
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SECTION 1. (c) Same as
introduced version.
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SECTION 4. Section 162.504,
Tax Code, as amended by S.B. No. 559, Acts of the 83rd Legislature, Regular
Session, 2013, is amended to read as follows:
Sec. 162.504. ALLOCATION OF
DIESEL FUEL TAX. (a) On or before the fifth workday after the end of each
month, the comptroller, after making deductions for refund purposes, for
the administration and enforcement of this chapter, and for the amounts
allocated under Section 162.5025, shall deposit [allocate]
the remainder of the taxes collected under Subchapter C [as follows:
[(1) one-fourth of the
taxes shall be deposited to the credit of the available school fund; and
[(2) three-fourths of the
taxes shall be deposited] to the credit of the state highway fund.
(b) Money deposited to the
credit of the state highway fund under Subsection (a) may be appropriated
only for a purpose authorized by Section 7-a(b), Article VIII, Texas
Constitution.
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SECTION 1. (d) Same as
introduced version.
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SECTION 5. Section 162.505,
Tax Code, is amended to read as follows:
Sec. 162.505. ALLOCATION OF
LIQUEFIED GAS TAX. (a) On or before the fifth workday after the end
of each month, the comptroller, after making deductions for refund purposes
and for the administration and enforcement of this chapter, shall deposit
[allocate] the remainder of the taxes collected under Subchapter D [as
follows:
[(1) one-fourth of the
taxes shall be deposited to the credit of the available school fund; and
[(2) three-fourths of the
taxes shall be deposited] to the credit of the state highway fund.
(b) Money deposited to the
credit of the state highway fund under Subsection (a) may be appropriated
only for a purpose authorized by Section 7-a(b), Article VIII, Texas
Constitution.
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SECTION 1. (e) Same as
introduced version.
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SECTION 6. Section 162.506,
Tax Code, as effective September 1, 2013, is amended to read as follows:
Sec. 162.506. ALLOCATION OF
COMPRESSED NATURAL GAS AND LIQUEFIED NATURAL GAS TAX. (a) On or
before the fifth workday after the end of each month, the comptroller,
after making deductions for refund purposes and for the administration and
enforcement of this chapter, shall deposit [allocate] the
remainder of the taxes collected under Subchapter D-1 [as follows:
[(1) one-fourth of the
taxes shall be deposited to the credit of the available school fund; and
[(2) three-fourths of the
taxes shall be deposited] to the credit of the state highway fund.
(b) Money deposited to the
credit of the state highway fund under Subsection (a) may be appropriated
only for a purpose authorized by Section 7-a(b), Article VIII, Texas
Constitution.
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SECTION 1. (f) Same as
introduced version.
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No
equivalent provision.
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SECTION 2. Subchapter G,
Chapter 152, Tax Code, is amended by adding Section 152.1223 to read as
follows:
Sec. 152.1223. ALLOCATION
OF CERTAIN TAX REVENUE TO STATE HIGHWAY FUND. (a) Notwithstanding Section
152.122, in each state fiscal year beginning on or after September 1, 2015,
the comptroller shall deposit to the credit of the state highway fund an
amount of money that is equal to 33-1/3 percent of the money that:
(1) is received under
Sections 152.043, 152.045, 152.047, and 152.121 and is remaining after the
comptroller makes the allocation required by Section 152.1222; and
(2) exceeds the first $2.8
billion of money described by Subdivision (1) that is received in that
fiscal year.
(b) Money deposited to the
credit of the state highway fund under this section may be appropriated
only:
(1) for a purpose
authorized by Section 7-a, Article VIII, Texas Constitution;
(2) to repay the principal
and interest on general obligation bonds issued as authorized by Section
49-p, Article III, Texas Constitution; or
(3) to pay for a function
performed by or under the supervision of the Texas Department of
Transportation.
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SECTION 7. The changes in law
made by this Act 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
and allocation of the revenue from those taxes.
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SECTION 3. Same as introduced
version.
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SECTION 8.
This Act takes effect January
1, 2014, if the constitutional amendment proposed by the 83rd Legislature,
2nd Called Session, 2013, to provide for revenue from motor fuel taxes to
be used solely for constructing, maintaining, and acquiring rights-of-way
for certain public roadways and to provide for the transfer of certain
general revenue to the available school fund and the economic stabilization
fund takes effect. If that amendment is not approved by the voters, this
Act has no effect.
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SECTION 4. (a) Except as provided by Subsection (b) of this
section, this Act takes effect on the 91st day after the last day of the
legislative session.
(b)
Section 1 of this Act takes effect January 1, 2014, only if the
constitutional amendment proposed by the 83rd Legislature, 2nd Called
Session, 2013, to provide for revenue from motor fuel taxes to be used
solely for constructing, maintaining, and acquiring rights-of-way for
certain public roadways and to provide for the transfer of certain general
revenue to the available school fund and the economic stabilization fund is
approved by the voters. If that amendment is not approved by the voters,
Section 1 of this Act has no effect.
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