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A BILL TO BE ENTITLED
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AN ACT
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relating to credits against the ad valorem taxes imposed by a school |
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district on the property of certain persons who provide an |
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educational alternative for a child eligible to attend a public |
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school in the district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 31, Tax Code, is amended by adding |
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Sections 31.051 and 31.052 to read as follows: |
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Sec. 31.051. SCHOOL TAX CREDIT FOR CORPORATION THAT PAYS |
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PRIVATE SCHOOL TUITION. (a) In this section, "educationally |
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disadvantaged" and "private school" have the meanings assigned by |
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Section 5.001, Education Code. |
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(b) A corporation that owns property taxable by a school |
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district and that pays the tuition for a child who is educationally |
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disadvantaged to attend a private school when the child is eligible |
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under Section 25.001, Education Code, to attend a public school in |
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the school district free of tuition is entitled to a tax credit |
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against the taxes imposed by the school district on the |
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corporation's property. |
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(c) In a tax year, the amount of a corporation's tax credit |
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under this section is equal to the lesser of: |
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(1) the amount of tuition described by Subsection (b) |
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that the corporation paid in that tax year; or |
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(2) the amount computed by adding the school |
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district's tier one local share for the school year beginning in |
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that tax year under Section 42.252, Education Code, and the |
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district's tier two local revenue for that year under Section |
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42.302, Education Code, and dividing that sum by the number of |
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students in weighted average daily attendance, as computed under |
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Section 42.302, Education Code. |
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(d) A corporation applying for a tax credit under this |
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section for a tax year must submit proof to the collector for the |
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school district showing: |
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(1) that in that tax year the corporation paid the |
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tuition for a child who is educationally disadvantaged to attend a |
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private school when the child was eligible under Section 25.001, |
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Education Code, to attend a public school in that school district |
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free of tuition; and |
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(2) the amount of tuition paid by the corporation. |
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(e) The corporation must submit to the collector for the |
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school district the proof required by Subsection (d) not later than |
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January 31 of the year following the tax year for which the credit |
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is claimed or the date the corporation pays the taxes to which the |
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credit applies, whichever date is earlier. |
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(f) Not later than March 1 of each year, in the manner |
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prescribed by the comptroller, a school district shall provide to |
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the comptroller: |
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(1) the number of corporations that claimed a tax |
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credit under this section for the preceding tax year and the amount |
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of tax credit allowed to each corporation; and |
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(2) any other information relating to the tax credits |
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that the comptroller requires. |
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(g) A corporation may receive tax credits for paying the |
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tuition for more than one child to attend a private school. |
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(h) The tax credit may be applied only to school district |
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taxes imposed on the corporation's property in the tax year for |
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which the tax credit is granted. |
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Sec. 31.052. SCHOOL TAX CREDIT FOR PARENT WHO PAYS PRIVATE |
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SCHOOL TUITION OR HOMESCHOOLS CHILD. (a) In this section, "private |
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school" has the meaning assigned by Section 5.001, Education Code. |
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(b) A person who receives an exemption under Section |
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11.13(b) from taxes imposed by a school district and who pays the |
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tuition for the person's child to attend a private school or who |
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homeschools the person's child when the child is eligible under |
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Section 25.001, Education Code, to attend a public school in the |
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school district free of tuition is entitled to a tax credit against |
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the taxes imposed by the school district on the person's residence |
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homestead. |
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(c) In a tax year, the amount of the tax credit under this |
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section for a person who pays the tuition for the person's child to |
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attend a private school is equal to the lesser of: |
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(1) the amount of tuition described by Subsection (b) |
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that the person paid in that tax year; or |
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(2) the amount computed by adding the school |
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district's tier one local share for the school year beginning in |
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that tax year under Section 42.252, Education Code, and the |
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district's tier two local revenue for that year under Section |
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42.302, Education Code, and dividing that sum by the number of |
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students in weighted average daily attendance, as computed under |
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Section 42.302, Education Code. |
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(d) In a tax year, the amount of the tax credit under this |
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section for a person who homeschools the person's child is the |
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amount described by Subsection (c)(2). |
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(e) A person applying for a tax credit under this section |
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for a tax year must submit proof to the collector for the school |
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district showing: |
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(1) that in that tax year the person paid the tuition |
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for the person's child to attend a private school or homeschooled |
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the person's child when the child was eligible under Section |
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25.001, Education Code, to attend a public school in that school |
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district free of tuition; and |
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(2) the amount of tuition paid by the person, if |
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applicable. |
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(f) The person must submit to the collector for the school |
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district the proof required by Subsection (e) not later than |
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January 31 of the year following the tax year for which the credit |
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is claimed or the date the person pays the taxes to which the credit |
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applies, whichever date is earlier. |
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(g) Not later than March 1 of each year, in the manner |
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prescribed by the comptroller, a school district shall provide to |
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the comptroller: |
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(1) the number of persons who claimed a tax credit |
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under this section for the preceding tax year and the amount of tax |
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credit allowed to each person; and |
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(2) any other information relating to the tax credits |
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that the comptroller requires. |
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(h) A person may receive tax credits for: |
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(1) paying the tuition for more than one of the |
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person's children to attend a private school; or |
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(2) homeschooling more than one of the person's |
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children. |
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(i) The tax credit may be applied only to school district |
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taxes imposed on the person's residence homestead in the tax year |
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for which the tax credit is granted. |
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SECTION 2. Section 42.302(e), Education Code, is amended to |
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read as follows: |
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(e) For purposes of this section, school district taxes for |
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which credit is granted under Section 31.051 or 31.052, Tax Code, or |
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former Subchapter D, Chapter 313, Tax Code, are considered taxes |
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collected by the school district as if the taxes were paid when the |
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credit for the taxes was granted. |
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SECTION 3. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 4. This Act takes effect January 1, 2016, but only |
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if the constitutional amendment proposed by the 84th Legislature, |
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Regular Session, 2015, to authorize the legislature to provide for |
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credits against the ad valorem taxes imposed by a school district on |
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the property of certain persons who provide an educational |
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alternative for a child eligible to attend a public school in the |
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district is approved by the voters. If that amendment is not |
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approved by the voters, this Act has no effect. |