S.J.R. No. 24
 
 
 
  proposing a constitutional amendment relating to the appropriation
  of the net revenue received from the imposition of state sales and
  use taxes on sporting goods.
         BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Article VIII, Texas Constitution, is amended by
  adding Section 7-d to read as follows:
         Sec. 7-d.  (a)  Subject to Subsection (b) of this section,
  for each state fiscal year, the net revenue received from the
  collection of any state taxes imposed on the sale, storage, use, or
  other consumption in this state of sporting goods that were subject
  to taxation on January 1, 2019, under Chapter 151, Tax Code, is
  automatically appropriated when received to the Parks and Wildlife
  Department and the Texas Historical Commission, or their successors
  in function, and is allocated between those agencies as provided by
  general law. The legislature by general law may provide
  limitations on the use of money appropriated under this subsection.
         (b)  The legislature by adoption of a resolution approved by
  a record vote of two-thirds of the members of each house of the
  legislature may direct the comptroller of public accounts to reduce
  the amount of money appropriated to the Parks and Wildlife
  Department and the Texas Historical Commission, or their successors
  in function, under Subsection (a) of this section.  The comptroller
  may be directed to make that reduction only:
               (1)  in the state fiscal year in which the resolution is
  adopted, or in either of the following two state fiscal years; and
               (2)  by an amount that does not result in a reduction of
  more than 50 percent of the amount that would otherwise be
  appropriated to the Parks and Wildlife Department and the Texas
  Historical Commission, or their successors in function, in the
  affected state fiscal year under Subsection (a) of this section.
         (c)  Money appropriated to the Parks and Wildlife Department
  and the Texas Historical Commission, or their successors in
  function, under Subsection (a) of this section may not be
  considered available for certification by the comptroller of public
  accounts under Section 49a(b), Article III, of this constitution.
         (d)  In this section, "sporting goods" means an item of
  tangible personal property designed and sold for use in a sport or
  sporting activity, excluding apparel and footwear except that which
  is suitable only for use in a sport or sporting activity, and
  excluding board games, electronic games and similar devices,
  aircraft and powered vehicles, and replacement parts and
  accessories for any excluded item.
         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, dedicating the revenue received from the
  existing state sales and use taxes that are imposed on sporting
  goods to the Texas Parks and Wildlife Department and the Texas
  Historical Commission to protect Texas' natural areas, water
  quality, and history by acquiring, managing, and improving state
  and local parks and historic sites while not increasing the rate of
  the state sales and use taxes.
         (b)  Section 7-d, Article VIII, of this constitution takes
  effect September 1, 2021, and applies only to state tax revenue
  collected on or after that date.
         (c)  This temporary provision expires January 1, 2022.
         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 provide for voting for or against the
  proposition:  "The constitutional amendment dedicating the revenue
  received from the existing state sales and use taxes that are
  imposed on sporting goods to the Texas Parks and Wildlife
  Department and the Texas Historical Commission to protect Texas'
  natural areas, water quality, and history by acquiring, managing,
  and improving state and local parks and historic sites while not
  increasing the rate of the state sales and use taxes."
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.J.R. No. 24 was adopted by the Senate
  on April 10, 2019, by the following vote: Yeas 30, Nays 0; and that
  the Senate concurred in House amendment on May 21, 2019, by the
  following vote: Yeas 30, Nays 1.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.J.R. No. 24 was adopted by the House,
  with amendment, on April 23, 2019, by the following vote: Yeas 143,
  Nays 1, one present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Received:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
    Deputy Secretary of State