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A BILL TO BE ENTITLED
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AN ACT
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relating to the requirements regarding creation of qualifying jobs |
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for the purpose of eligibility for a limitation on appraised value |
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of property for ad valorem tax purposes under the Texas Economic |
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Development Act. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 313.021, Tax Code, is amended by |
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amending Subdivisions (3) and (5) and adding Subdivision (6) to |
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read as follows: |
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(3) "Qualifying job" means a permanent full-time job |
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that: |
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(A) requires at least 1,600 hours of work a year; |
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(B) is not transferred from one area in this |
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state to another area in this state, unless the transfer represents |
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a net new job in this state; |
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(C) is not created to replace a previous |
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employee; |
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(D) is covered by a group health benefit plan for |
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which the business offers to pay at least 80 percent of the premiums |
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or other charges assessed for employee-only coverage under the |
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plan, regardless of whether an employee may voluntarily waive the |
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coverage; and |
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(E) pays at least 110 percent of the lesser of: |
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(i) the state median annual wage for |
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manufacturing jobs in the state; or |
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(ii) the county average annual [weekly] |
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wage for manufacturing jobs in the county where the job is located. |
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(F) In determining whether a property owner has |
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created the number of qualifying jobs required under this chapter, |
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operations, services and other related jobs created in connection |
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with the project, including those employed by third parties under |
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contract, may satisfy the minimum qualifying jobs requirement for |
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the project if the Texas Workforce Commission determines that the |
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cumulative economic benefits to the state of these jobs is the same |
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or greater than that associated with the minimum number of |
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qualified jobs required to be created under this chapter. The |
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Texas Workforce Commission shall [may] adopt rules to implement |
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this subsection. |
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(5) "County average annual [weekly] wage for |
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manufacturing jobs" and "county average annual wage for all jobs" |
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mean [means]: |
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(A) the average weekly wage in a county for |
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manufacturing jobs or for all jobs, as applicable, during the most |
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recent four quarterly periods for which data is available at the |
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time a person submits an application for a limitation on appraised |
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value under this subchapter, as computed by the Texas Workforce |
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Commission, multiplied by 52; or |
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(B) the average weekly wage for manufacturing |
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jobs or for all jobs, as applicable, in the region designated for |
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the regional planning commission, council of governments, or |
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similar regional planning agency created under Chapter 391, Local |
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Government Code, in which the county is located during the most |
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recent four quarterly periods for which data is available at the |
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time a person submits an application for a limitation on appraised |
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value under this subchapter, as computed by the Texas Workforce |
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Commission, multiplied by 52. |
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(6) "State median annual wage for manufacturing jobs" |
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and "state median annual wage for all jobs" mean the median annual |
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wage in the state for manufacturing jobs or for all jobs, as |
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applicable, during the most recent period for which data is |
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available at the time a person submits an application for a |
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limitation on appraised value under this subchapter, as computed by |
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the Texas Workforce Commission. |
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SECTION 2. Section 313.024(d), Tax Code, is amended to read |
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as follows: |
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(d) To be eligible for a limitation on appraised value under |
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this subchapter, the property owner must create the required number |
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of new qualifying jobs as defined by Section 313.021(3) and the |
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average annual [weekly] wage for all jobs created by the owner that |
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are not qualifying jobs must exceed the lesser of: |
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(1) the state median annual wage for all jobs in the |
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state; or |
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(2) the county average annual [weekly] wage for all |
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jobs in the county where the jobs are located. |
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SECTION 3. Section 313.032(c), Tax Code, is amended to read |
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as follows: |
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(c) The portion of the report described by Subsection (a)(2) |
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must be based on data certified to the comptroller by each recipient |
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or former recipient of a limitation on appraised value under this |
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chapter. The comptroller shall verify the data on which the portion |
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of the report described by Subsections (a)(2)(A), (B), and (C) is |
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based using information from the Texas Workforce Commission, the |
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chief appraiser of the applicable appraisal district, or other |
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sources the comptroller considers reliable. |
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SECTION 4. As soon as practicable after the effective date |
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of this Act, the Texas Workforce Commission shall adopt rules to |
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implement Section 313.021(3)(F), Tax Code, as amended by this Act. |
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SECTION 5. Sections 313.021 and 313.024, Tax Code, as |
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amended by this Act, apply only to an agreement entered into under |
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Chapter 313, Tax Code, on or after the effective date of this Act. |
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An agreement entered into under that chapter before the effective |
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date of this Act is governed by the law in effect on the date the |
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agreement was entered into, and the former law is continued in |
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effect for that purpose. |
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SECTION 6. This Act takes effect September 1, 2017. |