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INTRODUCED
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HOUSE COMMITTEE
SUBSTITUTE
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SECTION 1. Sections 49-g(c),
(d), and (e), Article III, Texas Constitution, are amended to read as
follows:
(c) Not later than the 90th
day of each fiscal year, the comptroller of public accounts shall transfer
from general revenue to the economic stabilization fund and to the
available school fund the amounts prescribed by Subsections (d) and (e)
of this section. However, if necessary, the comptroller shall reduce
proportionately the amounts transferred to the economic stabilization
fund to prevent the amount in the fund from exceeding the limit in
effect for that biennium under Subsection (g) of this section.
(d) If in the preceding year
the state received from oil production taxes a net amount greater than the
net amount of oil production taxes received by the state in the fiscal year
ending August 31, 1987, the comptroller shall retain [transfer to
the economic stabilization fund] an amount equal to 25 [75]
percent of the difference between those amounts as general revenue. Of the remaining 75 percent of the
difference between those amounts, the [. The] comptroller shall
transfer an amount equal to one-half
to the economic stabilization fund and transfer an amount equal to one-half to the available school fund
[retain the remaining 25 percent of the difference as general revenue].
In computing the net amount of oil production taxes received, the
comptroller may not consider refunds paid as a result of oil overcharge
litigation.
(e) If in the preceding year
the state received from gas production taxes a net amount greater than the
net amount of gas production taxes received by the state in the fiscal year
ending August 31, 1987, the comptroller shall retain [transfer to
the economic stabilization fund] an amount equal to 25 [75]
percent of the difference between those amounts as general revenue. Of the remaining 75 percent of the
difference between those amounts, the [. The] comptroller shall
transfer an amount equal to one-half
to the economic stabilization fund and transfer an amount equal to one-half to the available school fund
[retain the remaining 25 percent of the difference as general revenue].
For the purposes of this subsection, the comptroller shall adjust the
[his] computation of revenues to reflect only 12 months of
collection.
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SECTION 1. Section 49-g,
Article III, Texas Constitution, is amended by amending Subsections (c),
(d), and (e) and adding Subsection (e-1) to read as follows:
(c) Not later than the 90th
day of each fiscal year, the comptroller of public accounts shall transfer
from general revenue to the economic stabilization fund and to the
available school fund the amounts prescribed by Subsections (d) and (e)
of this section. However, if necessary, the comptroller shall reduce
proportionately the amounts to be
transferred to the economic stabilization fund to prevent the amount
in the fund from exceeding the limit in effect for that biennium under Subsection
(g) of this section.
(d) If in the preceding year
the state received from oil production taxes a net amount greater than the
net amount of oil production taxes received by the state in the fiscal year
ending August 31, 1987, the comptroller shall retain [transfer to
the economic stabilization fund] an amount equal to 25 [75]
percent of the difference between those amounts as general revenue.
The comptroller shall transfer the remaining 75 percent of the
difference between those amounts to the economic stabilization fund and the
available school fund, as allocated in
accordance with Subsection (e-1) of this section [retain the
remaining 25 percent of the difference as general revenue]. In
computing the net amount of oil production taxes received, the comptroller
may not consider refunds paid as a result of oil overcharge litigation.
(e) If in the preceding year
the state received from gas production taxes a net amount greater than the
net amount of gas production taxes received by the state in the fiscal year
ending August 31, 1987, the comptroller shall retain [transfer to
the economic stabilization fund] an amount equal to 25 [75]
percent of the difference between those amounts as general revenue.
The comptroller shall transfer the remaining 75 percent of the
difference between those amounts to the economic stabilization fund and the
available school fund, as allocated in
accordance with Subsection (e-1) of this section [retain the
remaining 25 percent of the difference as general revenue]. For the
purposes of this subsection, the comptroller shall adjust the [his]
computation of revenues to reflect only 12 months of collection.
(e-1) Of the sum of the amounts to be transferred to the economic
stabilization fund and the available school fund under Subsections (d) and
(e) of this section, the comptroller shall transfer:
(1) to the available school fund an amount equal to the lesser of:
(A) 25 percent of the net revenue derived in the preceding year from
all taxes, except gross production and ad valorem taxes, imposed on motor
fuels used to propel motor vehicles over public roadways that remains after
payment of all refunds allowed by law and expenses of collection; or
(B) the total of the sum of the amounts to be transferred under
Subsections (d) and (e) of this section; and
(2) any remainder to the economic stabilization fund, subject to any
reduction required by Subsection (c) of this section.
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SECTION 2. Section 7-a,
Article VIII, Texas Constitution, is amended to read as follows:
Sec. 7-a. (a)
Subject to legislative appropriation, allocation and direction, all net
revenues remaining after payment of all refunds allowed by law and expenses
of collection derived from motor vehicle registration fees, and all taxes,
except gross production and ad valorem taxes, on [motor fuels and] lubricants used to propel motor
vehicles over public roadways, shall be used for the sole purpose of
acquiring rights-of-way, constructing, maintaining, and policing such
public roadways, and for the administration of such laws as may be
prescribed by the Legislature pertaining to the supervision of traffic and
safety on such roads; [and for the payment of the principal and interest
on county and road district bonds or warrants voted or issued prior to
January 2, 1939, and declared eligible prior to January 2, 1945, for
payment out of the County and Road District Highway Fund under existing
law; provided, however, that one-fourth (1/4)
of such net revenue from the motor fuel tax shall be allocated to
the Available School Fund; and,] provided, however, that the net
revenue derived by counties from motor vehicle registration fees shall
never be less than the maximum amounts allowed to be retained by each
County and the percentage allowed to be retained by each County under the
laws in effect on January 1, 1945.
(b) Subject to legislative appropriation, allocation, and direction,
all net revenues remaining after payment of all refunds allowed by law and
expenses of collection derived from all taxes on motor fuels used to propel
motor vehicles over public roadways may be used only for constructing,
maintaining, and acquiring rights-of-way for public roadways other than
toll roads.
(c) Nothing in this section [contained herein] shall be construed as authorizing
the pledging of the State's credit for any purpose.
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SECTION 2. Section 7-a,
Article VIII, Texas Constitution, is amended to read as follows:
Sec. 7-a. Subject to
legislative appropriation, allocation and direction, all net revenues
remaining after payment of all refunds allowed by law and expenses of
collection derived from motor vehicle registration fees, and all taxes,
except gross production and ad valorem taxes, on motor fuels and lubricants used to propel motor vehicles over
public roadways, shall be used for the sole purpose of acquiring
rights-of-way, constructing, maintaining, and policing such public
roadways, and for the administration of such laws as may be prescribed by
the Legislature pertaining to the supervision of traffic and safety on such
roads; [and for the payment of the principal and interest on county and
road district bonds or warrants voted or issued prior to January 2, 1939,
and declared eligible prior to January 2, 1945, for payment out of the
County and Road District Highway Fund under existing law;] provided, however, that one-fourth (1/4) of such
net revenue from the motor fuel tax may
be used for the sole purpose of acquiring rights-of-way, constructing, and
maintaining such public roadways, other than toll roads [shall
be allocated to the Available School Fund]; and, provided, however,
that the net revenue derived by counties from motor vehicle registration
fees shall never be less than the maximum amounts allowed to be retained by
each County and the percentage allowed to be retained by each County under
the laws in effect on January 1, 1945.
Nothing contained herein shall be construed as
authorizing the pledging of the State's credit for any purpose.
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SECTION 3. The following
temporary provision is added to the Texas Constitution:
TEMPORARY PROVISION. (a)
This temporary provision applies to 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.
(b) The amendment to
Section 49-g, Article III, of this constitution takes effect January 1, 2014, and applies only to a transfer of
revenue made by the comptroller of public accounts as provided by
Subsection (d) or (e) of that section on or after that date.
(c) The amendment to
Section 7-a, Article VIII, of this constitution takes effect January 1,
2014, and applies only to the collection and allocation of tax revenue
derived from tax liability accruing on and after that date.
(d) This temporary
provision expires January 1, 2015.
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SECTION 3. The following
temporary provision is added to the Texas Constitution:
TEMPORARY PROVISION. (a)
This temporary provision applies to the constitutional amendment proposed
by the 83rd Legislature, 2nd Called Session, 2013, to provide for certain 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 economic stabilization fund and the available school fund.
(b) The amendment to
Section 49-g, Article III, of this constitution takes effect immediately on the final canvass of the election on
the amendment. If, between September 1, 2013, and the effective date of
the amendment to Section 49-g, Article III, of this constitution, the
comptroller of public accounts has transferred from general revenue to the
economic stabilization fund amounts in accordance with Subsections (c),
(d), and (e) of that section as those subsections provided at the time of
the transfer, as soon as practicable after the effective date of the
amendment the comptroller shall transfer from the economic stabilization
fund to the available school fund an amount as described by Subsection
(e-1) of that section.
(c) The amendment to
Section 7-a, Article VIII, of this constitution takes effect January 1,
2014, and applies only to the collection and allocation of tax revenue
derived from tax liability accruing on and after that date.
(d) This temporary
provision expires January 1, 2015.
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SECTION 4. This proposed
constitutional amendment shall be submitted to the voters at an election to
be held November 5, 2013. The ballot shall be printed to permit voting for
or against the proposition: "The constitutional amendment 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."
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SECTION 4. This proposed
constitutional amendment shall be submitted to the voters at an election to
be held November 5, 2013. The ballot shall be printed to permit voting for
or against the proposition: "The constitutional amendment to provide
for certain 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 economic stabilization fund and the
available school fund."
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