By: Buckley H.B. No. 3959
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the establishment of the Texas Youth Livestock Show
  Fund.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Title 3, Agriculture Code, is amended by adding
  Chapter 50E to read as follows:
  CHAPTER 50E TEXAS YOUTH LIVESTOCK SHOW FUND
         Sec. 50E.001.  DEFINITIONS. In this chapter:
               (1)  "Commission" means the Agriculture Commission;
  and
               (2)  "Youth livestock show" means a youth livestock
  show that is part of the Texas Livestock Validation program and less
  than 10 years old, or is a regional youth livestock show.
         Sec. 50E.002.  ESTABLISHMENT OF THE TEXAS YOUTH LIVESTOCK
  SHOW FUND. (a) The commission shall establish a Texas youth
  livestock show fund to provide financial assistance in the form of
  grants to youth livestock shows in the State of Texas.
         (b)  The commission shall administer the grant program under
  this section.
         Sec. 50E.003.  ALLOCATION OF CERTAIN FUNDS. (a) In each
  state fiscal biennium, the comptroller shall deposit the amounts
  allocated under Section 151.801(c-4), Tax Code, into the fund
  established under Section 50E.002, Agriculture Code, until the
  comptroller determines that the balance of the fund is $15 million.
         (b)  Once the comptroller determines the balance of the fund
  established under Section 50E.002, Agriculture Code, has reached
  $15 million, for the remainder of that fiscal biennium the
  comptroller shall deposit the amounts allocated under Section
  151.801(c-4), Tax Code, into the general revenue fund.
         SECTION 2.  Section 151.801, Tax Code, is amended by
  amending Subsections (a) and (d) and adding Subsection (c-4) as
  follows:
         (a)  Except for the amounts allocated under Subsections (b),
  (c), (c-2), and (c-3), and (c-4) all proceeds from the collection of
  the taxes imposed by this chapter shall be deposited to the credit
  of the general revenue fund.
         (c-4)  Subject to the limitation imposed under Section
  50E.003, Agriculture Code, an amount equal to the proceeds from the
  collection of the taxes imposed by this chapter on the sale,
  storage, or use of livestock show animal feed, including goat,
  lamb, pig, chicken, turkey, rabbit, cattle feed, and show
  supplements, and livestock show animal grooming supplies shall be
  deposited to the credit of the fund administered by the Agriculture
  Commission as established under Section 50E.002, Agriculture Code.
         (d)  The comptroller shall determine the amount to be
  deposited to the highway fund under Subsection (b) according to
  available statistical data indicating the estimated average or
  actual consumption or sales of lubricants used to propel motor
  vehicles over the public roadways. The comptroller shall determine
  the amounts to be deposited to the funds or accounts under
  Subsection (c) according to available statistical data indicating
  the estimated or actual total receipts in this state from taxable
  sales of sporting goods. The comptroller shall determine the amount
  to be deposited to the fund under Subsection (c-2) according to
  available statistical data indicating the estimated or actual total
  receipts in this state from taxes imposed on sales at retail of
  fireworks. The comptroller shall determine the amount to be
  deposited to the account under Subsection (c-3) according to
  available statistical data indicating the estimated or actual total
  receipts in this state from taxable sales of horse feed, horse
  supplements, horse tack, horse bedding and grooming supplies, and
  other taxable expenditures directly related to horse ownership,
  riding, or boarding. The comptroller shall determine the amount to
  be deposited to the fund under Subsection (c-4) according to
  available statistical data indicating the estimated or actual total
  receipts in this state from taxes imposed on sales at retail of
  livestock show animal feed, including goat, lamb, pig, chicken,
  turkey, rabbit, cattle feed, and show supplements, and livestock
  show animal grooming supplies. If satisfactory data are not
  available, the comptroller may require taxpayers who make taxable
  sales or uses of those lubricants, of sporting goods, of fireworks,
  or of horse feed, horse supplements, horse tack, horse bedding and
  grooming supplies, or other taxable expenditures directly related
  to horse ownership, riding, or boarding, or livestock show animal
  feed, including goat, lamb, pig, chicken, turkey, rabbit, cattle
  feed, and show supplements, and livestock show animal grooming
  supplies to report to the comptroller as necessary to make the
  allocation required by Subsection (b), (c), (c-2), or(c-3), or
  (c-4).
         SECTION 3.  This Act takes effect September 1, 2021.