87R197 JES-D
 
  By: Powell S.B. No. 1850
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a credit against the ad valorem taxes imposed by a
  school district on the residence homesteads of certain educators
  who purchase school supplies.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 31, Tax Code, is amended by adding
  Section 31.051 to read as follows:
         Sec. 31.051.  SCHOOL TAX CREDIT FOR ELIGIBLE EDUCATORS WHO
  PAY FOR SCHOOL SUPPLIES. (a) In this section, "eligible educator"
  means an individual who, during the school year ending in the tax
  year for which the individual claims a credit under this section:
               (1)  was certified as a classroom teacher under
  Subchapter B, Chapter 21, Education Code; and
               (2)  spent the individual's money on school supplies
  for use by the individual in carrying out the individual's duties as
  a classroom teacher or for use by the individual's students.
         (b)  An eligible educator is entitled to a credit against the
  taxes imposed by a school district on the eligible educator's
  residence homestead in an amount equal to the lesser of the total
  amount the educator spent as described by Subsection (a)(2) during
  the school year ending in the tax year for which the individual
  claims the credit or $100. If the total amount of taxes imposed on
  the eligible educator's residence homestead by a school district is
  less than the amount of the tax credit under this section, the
  eligible educator is entitled to a credit only up to the total
  amount of the taxes imposed by the school district.
         (c)  An individual applying for a tax credit under this
  section for a tax year must submit to the assessor for the school
  district: 
               (1)  evidence that the individual is an eligible
  educator; and
               (2)  receipts evidencing the amount the individual
  spent as described by Subsection (a)(2) for which the individual
  claims a credit.
         (d)  The individual must submit to the assessor for the
  school district the evidence required by Subsection (c) not later
  than July 31 following the school year in which the individual spent
  money on the school supplies for which the individual seeks the tax
  credit.
         (e)  The tax credit may be applied only to school district
  taxes imposed on the individual's residence homestead in the tax
  year for which the tax credit is granted.
         (f)  The comptroller shall adopt rules as necessary to
  administer this section, including rules establishing what
  documentation an individual applying for the tax credit must submit
  to an assessor as proof of eligibility under Subsection (c).
         SECTION 2.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2022, but only
  if the constitutional amendment proposed by the 87th Legislature,
  Regular Session, 2021, to authorize the legislature to provide for
  a credit against the ad valorem taxes imposed by a school district
  on the residence homesteads of certain educators who purchase
  school supplies is approved by the voters. If that amendment is not
  approved by the voters, this Act has no effect.