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AN ACT
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relating to defense base development authorities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 2303.101, Government Code, is amended to |
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read as follows: |
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Sec. 2303.101. QUALIFICATION FOR ENTERPRISE ZONE |
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DESIGNATION. An area automatically qualifies for designation as an |
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enterprise zone if the area is: |
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(1) a block group, as defined by the most recent |
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federal decennial census available at the time of designation, in |
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which at least 20 percent of the residents of the block group have |
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an income at or below 100 percent of the federal poverty level; |
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(2) an area designated by the federal government as a |
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renewal community, a federal empowerment zone, or a federal |
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enterprise community, including any developable area approved by |
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the federal agency responsible for making that designation; [or] |
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(3) an area located in a distressed county; or |
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(4) an area inside the boundaries of a defense base |
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development authority established under Chapter 379B, Local |
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Government Code, that is immediately adjacent to five or more block |
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groups described by Subdivision (1). |
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SECTION 2. Chapter 379B, Local Government Code, is amended |
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by adding Section 379B.0091 to read as follows: |
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Sec. 379B.0091. DESIGNATION AS ENTERPRISE ZONE. An area |
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inside the boundaries of a defense base development authority |
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established under this chapter that is immediately adjacent to five |
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or more block groups, as defined by the most recent federal |
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decennial census, in which at least 20 percent of the residents of |
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the block group have an income at or below 100 percent of the |
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federal poverty level, automatically qualifies as an enterprise |
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zone as provided by Section 2303.101, Government Code. |
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SECTION 3. Section 379B.011, Local Government Code, is |
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amended by adding Subsections (c), (d), and (e) to read as follows: |
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(c) A commercial aircraft to be used as an instrumentality |
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of commerce that is under construction inside the authority is |
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presumed to be in interstate, international, or foreign commerce |
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and not located in this state for longer than a temporary period for |
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purposes of Sections 11.01 and 21.02, Tax Code. |
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(d) Tangible personal property located inside the authority |
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is presumed to be in interstate, international, or foreign commerce |
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and not located in this state for longer than a temporary period for |
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purposes of Sections 11.01 and 21.02, Tax Code, if the owner |
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demonstrates to the chief appraiser for the appraisal district in |
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which the authority is located that the owner intends to |
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incorporate the property into or attach the property to a |
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commercial aircraft described by Subsection (c). |
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(e) In this section, "commercial aircraft" means an |
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aircraft under construction that is designed to be used as |
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described by Section 21.05(e), Tax Code. |
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SECTION 4. The change in law made by Section 3 of this Act |
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applies only to ad valorem taxes imposed for a tax year beginning on |
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or after January 1, 2014. |
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SECTION 5. (a) Except as provided by Subsection (b) of this |
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section: |
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(1) this Act takes effect immediately if it receives a |
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vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution; and |
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(2) if this Act does not receive the vote necessary for |
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immediate effect, this Act takes effect September 1, 2013. |
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(b) Section 379B.011, Local Government Code, as amended by |
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this Act, takes effect January 1, 2014. |
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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. 3063 was passed by the House on May 2, |
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2013, by the following vote: Yeas 146, Nays 1, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 3063 on May 24, 2013, by the following vote: Yeas 142, Nays 2, |
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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. 3063 was passed by the Senate, with |
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amendments, on May 22, 2013, by the following vote: Yeas 31, Nays |
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0. |
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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 |