87R4528 SMT-D
 
  By: Deshotel H.B. No. 4460
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to certain requirements regarding the creation of
  qualifying jobs for the purpose of eligibility for a limitation on
  appraised value of property for ad valorem tax purposes under the
  Texas Economic Development Act.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 313.021, Tax Code, is amended by adding
  Subdivision (6) to read as follows:
               (6)  "Registered apprenticeship" means an
  apprenticeship offered in connection with an apprenticeship
  program registered with the United States Department of Labor.
         SECTION 2.  Sections 313.025(a) and (f-1), Tax Code, are
  amended to read as follows:
         (a)  The owner or lessee of, or the holder of another
  possessory interest in, any qualified property described by Section
  313.021(2)(A), (B), or (C) may apply to the governing body of the
  school district in which the property is located for a limitation on
  the appraised value for school district maintenance and operations
  ad valorem tax purposes of the person's qualified property. An
  application must be made on the form prescribed by the comptroller
  and include the information required by the comptroller, and it
  must be accompanied by:
               (1)  the application fee established by the governing
  body of the school district;
               (2)  information sufficient to show that the real and
  personal property identified in the application as qualified
  property meets the applicable criteria established by Section
  313.021(2); [and]
               (3)  any information required by the comptroller for
  the purposes of Section 313.026; and
               (4)  a list of each job that the applicant estimates
  will be created in connection with the project, regardless of
  whether the job is a qualifying job.
         (f-1)  Notwithstanding any other provision of this chapter
  to the contrary, including Section 313.003(2) or 313.004(3)(A) or
  (B)(iii), the governing body of a school district may agree to
  consider a registered apprenticeship to be a qualifying job for
  purposes of [waive] the new jobs creation requirement in Section
  313.021(2)(A)(iv)(b) or 313.051(b) and approve an application if
  the governing body makes a finding that the jobs creation
  requirement exceeds the industry standard for the number of
  employees reasonably necessary for the operation of the facility of
  the property owner that is described in the application.
         SECTION 3.  Section 313.0276, Tax Code, is amended by adding
  Subsection (f-1) to read as follows:
         (f-1)  A registered apprenticeship is considered for
  purposes of this section to be a qualifying job if the governing
  body of the school district agrees to consider a registered
  apprenticeship to be a qualifying job under Section 313.025(f-1).
         SECTION 4.  Section 313.033, Tax Code, is amended to read as
  follows:
         Sec. 313.033.  REPORT ON COMPLIANCE WITH JOB-CREATION
  REQUIREMENTS. (a) Each recipient of a limitation on appraised value
  under this chapter shall submit to the comptroller, the governing
  body of the school district in which the property is located, and
  the governing body of each municipality in which the property is
  located, if applicable, an annual report on a form provided by the
  comptroller that provides information sufficient to document the
  number of qualifying jobs created.
         (b)  The recipient of a limitation on appraised value under
  this chapter shall contract with an independent auditor to verify
  the information submitted to the comptroller under this section.
         (c)  The governing body of a school district shall designate
  a member of the governing body or an employee of the district to
  review a report received under this section.
         SECTION 5.  (a) Sections 313.021, 313.025, and 313.0276, Tax
  Code, as amended by this Act, apply only to an agreement entered
  into under Chapter 313, Tax Code, pursuant to an application filed
  under that chapter on or after the effective date of this Act. An
  agreement entered into under that chapter pursuant to an
  application filed before the effective date of this Act is governed
  by the law in effect on the date the application was filed, and the
  former law is continued in effect for that purpose.
         (b)  Section 313.033, Tax Code, as amended by this Act,
  applies only to a report submitted on or after the effective date of
  this Act. A report submitted before the effective date of this Act
  is governed by the law in effect on the date the report was
  submitted, and the former law is continued in effect for that
  purpose.
         SECTION 6.  This Act takes effect September 1, 2021.