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A BILL TO BE ENTITLED
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AN ACT
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relating to the use of proceeds from the collection of sales and use |
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taxes on items purchased under the supplemental nutrition |
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assistance program to provide grants for food banks and other |
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charitable organizations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.801, Tax Code, is amended by |
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amending Subsection (a) and adding Subsection (f) to read as |
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follows: |
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(a) Except for the amounts allocated under Subsections (b), |
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(c), (c-2), [and] (c-3), and (f), all proceeds from the collection |
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of the taxes imposed by this chapter shall be deposited to the |
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credit of the general revenue fund. |
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(f) The amount of the proceeds from the collection of the |
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taxes imposed by this chapter on the sale or use of taxable items |
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purchased wholly or partly with benefits provided under the |
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supplemental nutrition assistance program operated under Chapter |
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33, Human Resources Code, shall be deposited to the credit of an |
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account in the general revenue fund administered by the Department |
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of Agriculture. The comptroller shall determine the amount to be |
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deposited to the credit of the account according to available |
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statistical data indicating the estimated or actual total receipts |
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in this state from taxable sales of items purchased wholly or partly |
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with supplemental nutrition assistance program benefits. Money in |
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the account may be appropriated to the Department of Agriculture |
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only for the award of grants under Chapter 21, Agriculture Code. |
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SECTION 2. This Act takes effect September 1, 2021. |