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  87R529 KJE/CJC-D
 
  By: Murr H.B. No. 59
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the elimination of school district maintenance and
  operations ad valorem taxes and the creation of a joint interim
  committee on the elimination of those taxes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 26, Tax Code, is amended by adding
  Section 26.035 to read as follows:
         Sec. 26.035.  PROHIBITION ON IMPOSITION OF MAINTENANCE AND
  OPERATIONS TAX BY SCHOOL DISTRICT; AUTHORIZATION FOR ENRICHMENT
  TAX. (a) Notwithstanding any other law and except as provided by
  Subsection (b), beginning January 1, 2024, a school district may
  not impose a tax for maintenance and operations purposes.
         (b)  Subsection (a) does not affect the authority of a school
  district to impose an enrichment tax at a rate not to exceed $0.17
  per $100 of taxable value of property in the district for the
  purpose of providing additional revenue to enrich the educational
  opportunities of students enrolled in the district. The revenue
  attributable to the tax authorized under this subsection is in
  addition to any money the district receives from the state.
         (c)  A reference in this code, the Education Code, or any
  other law to a school district's authority to impose a maintenance
  tax or a maintenance and operations tax may not be construed in a
  manner inconsistent with this section.
         SECTION 2.  (a) In this section, "committee" means the joint
  interim committee on the elimination of school district maintenance
  and operations ad valorem taxes.
         (b)  The joint interim committee on the elimination of school
  district maintenance and operations ad valorem taxes is composed
  of:
               (1)  five members of the house of representatives
  appointed by the speaker of the house of representatives; and
               (2)  five senators appointed by the lieutenant
  governor.
         (c)  The speaker of the house of representatives and the
  lieutenant governor shall make the appointments under Subsection
  (b) of this section not later than the 60th day after the effective
  date of this Act.
         (d)  The speaker of the house of representatives and the
  lieutenant governor shall each designate a co-chair from among the
  committee members.
         (e)  The committee shall convene at the joint call of the
  co-chairs.
         (f)  The committee has all other powers and duties provided
  to a special or select committee by the rules of the senate and
  house of representatives, by Subchapter B, Chapter 301, Government
  Code, and by policies of the senate and house committees on
  administration.
         (g)  The committee shall consider and evaluate:
               (1)  the effectiveness of increasing the rate or
  expanding the application of consumption taxes currently imposed by
  the state and using the revenue attributable to the increase or
  expansion to meet the state's constitutional duty to make suitable
  provision for the support and maintenance of an efficient system of
  public free schools in the state;
               (2)  the effectiveness of imposing consumption taxes
  not currently imposed by the state and using the revenue
  attributable to the imposition of those taxes to meet the state's
  constitutional duty to make suitable provision for the support and
  maintenance of an efficient system of public free schools in the
  state;
               (3)  the ability of state-imposed consumption taxes to
  adequately respond to annual changes in funding needs that are
  unique to school districts in the state; and
               (4)  the effects of an increase in consumption taxes on
  the residents of this state and businesses located in this state.
         (h)  Not later than November 1, 2022, the committee shall
  provide to the legislature a written report:
               (1)  addressing the feasibility of using consumption
  taxes for the support and maintenance of an efficient system of
  public free schools in the state;
               (2)  proposing a comprehensive plan to use revenue
  attributable to consumption taxes for the support and maintenance
  of an efficient system of public free schools in the state; and
               (3)  proposing legislation necessary to implement the
  comprehensive plan described by Subdivision (2) of this subsection.
         (i)  The proposals made in the report under Subsection (h) of
  this section must allow for the imposition by a school district of
  an ad valorem tax at a rate not to exceed $0.17 per $100 of taxable
  value of property in the district for the purpose of enriching
  educational opportunities for students enrolled in the district.
         (j)  The committee is abolished January 1, 2023.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2021.