By: Huberty H.J.R. No. 3
 
 
 
A JOINT RESOLUTION
  proposing a constitutional amendment to provide funding for the
  cost of maintaining and operating the public school system and to
  reduce school district ad valorem tax rates through an increase in
  the state sales and use tax rate.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Article VIII, Texas Constitution, is amended by
  adding Section 27 to read as follows:
         Sec. 27.  (a)  The state shall impose the sales and use tax
  imposed on the sale, storage, use, or other consumption in this
  state of taxable items under Chapter 151, Tax Code, or its
  successor, at the rate of 6.26 percent.  Notwithstanding this
  subsection, the legislature by general law may raise the rate of the
  tax or modify the application of or repeal the tax.
         (b)  Notwithstanding any other provision of this
  constitution, the net revenue derived from the portion of the rate
  of the sales and use tax that exceeds the rate in effect on January
  1, 2019, but does not exceed the rate of 6.26 percent may be
  appropriated only to increase the state's share of the cost for the
  maintenance and support of primary and secondary public schools
  and reduce school district ad valorem tax rates. The legislature by
  general law may provide for the administration of this section.
         SECTION 2.  The following temporary provision is added to
  the Texas Constitution:
         TEMPORARY PROVISION. (a) This temporary provision applies to
  the constitutional amendment proposed by the 86th Legislature,
 
  Regular Session, 2019, to provide funding for the cost of
  maintaining and operating the public school system and to reduce
  school district ad valorem tax rates through an increase in the
  state sales and use tax rate.
         (b)  The changes to Article VIII of this constitution made by
  the amendment apply to taxes imposed on or after January 1, 2020.
         (c)  This temporary provision expires January 1, 2021.
         SECTION 3.  This proposed constitutional amendment shall be
  submitted to the voters at an election to be held November 5, 2019.
  The ballot shall be printed to permit voting for or against the
  proposition: "The constitutional amendment to provide funding for
  the cost of maintaining and operating the public school system and
  to reduce school district ad valorem tax rates through an increase
  in the state sales and use tax rate."