84R23052 CJC-D

By: Larson, Keffer, Smith, Kacal H.B. No. 158

Substitute the following for H.B. No. 158:

By: Button C.S.H.B. No. 158

A BILL TO BE ENTITLED

AN ACT

relating to the allocation and use of the proceeds from taxes imposed on the sale, storage, or use of sporting goods.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Sections 151.801(c) and (c-1), Tax Code, are amended to read as follows:

(c) The [Subject to Subsection (c-1), the] proceeds from the collection of the taxes imposed by this chapter on the sale, storage, or use of sporting goods shall be deposited as follows:

(1) an amount equal to 94 percent of the proceeds shall be credited to the Parks and Wildlife Department and deposited as specified in the Parks and Wildlife Code; and

(2) an amount equal to six percent of the proceeds shall be credited to the Texas Historical Commission and deposited as specified in Section 442.073, Government Code.

(c-1) Money credited to Parks and Wildlife Department accounts under Subsection (c) may be appropriated only:

(1) to acquire, operate, maintain, and make capital improvements to parks;

(2) for a purpose authorized under Chapter 24, Parks and Wildlife Code; and

(3) [Except as provided by this subsection, the comptroller may not credit to the Parks and Wildlife Department or the Texas Historical Commission any amounts under this section that are in excess of the amounts appropriated to the department or commission for that biennium. In addition to amounts appropriated to the Parks and Wildlife Department from the proceeds described by Subsection (c), the comptroller shall transfer to appropriate department accounts amounts from those proceeds sufficient] to fund the state contributions for employee benefits of Parks and Wildlife Department employees whose salaries or wages are paid from those department accounts [receiving the transfers].

SECTION 2. This Act takes effect September 1, 2015.