LEGISLATIVE BUDGET BOARD
Austin, Texas
 
FISCAL NOTE, 88TH LEGISLATIVE REGULAR SESSION
 
April 20, 2023

TO:
Honorable Dan Patrick, Lieutenant Governor, Senate
 
FROM:
Jerry McGinty, Director, Legislative Budget Board
 
IN RE:
SB30 by Huffman (Relating to supplemental appropriations and reductions in appropriations and giving direction and adjustment authority regarding appropriations.), As Passed 2nd House


Estimated Two-year Net Impact to General Revenue Related Funds for SB30, As Passed 2nd House : a negative impact of ($15,099,265,494) through the biennium ending August 31, 2025.

In addition, General Revenue Dedicated account balances available for certification are expected to increase by $215,014,318 during the 2022-23 biennium.  Combined with the cost above, the bill would result in a net impact of ($14,884,251,176) to General Revenue Related funds available for certification through the biennium ending August 31, 2025.

Appropriations:

Fiscal Year Appropriation out of
General Revenue Fund
1
Appropriation out of
Coronavirus Relief Fund
325
Appropriation out of
Federal Funds
Appropriation out of
Foundation School Fund
193
2023$16,613,198,582($200,000,000)$5,530,426,963($8,207,005,559)
2024$0$0$0$0
2025$0$0$0$0

Fiscal Year Appropriation out of
Hazardous/Waste Remed Acc
550
Appropriation out of
Flood Infrastructure Fund
194
Appropriation out of
Various General Revenue Dedicated
Appropriation out of
Various Other Funds
2023$3,755,606$274,949,080$5,713,926$11,390,274
2024$0$0$0$0
2025$0$0$0$0

Fiscal Year Appropriation out of
Dept Ins Operating Acct
36
Appropriation out of
Appropriated Receipts
8084
Appropriation out of
Clean Air Account
151
Appropriation out of
Water Resource Management
153
2023$2,506,918$493,086$452,561$129,357
2024$0$0$0$0
2025$0$0$0$0



Fiscal Year Appropriation out of
Watermaster Administration
158
Appropriation out of
Waste Management Acct
549
Appropriation out of
Operating Permit Fees Account
5094
Appropriation out of
Coastal Protection Acct
27
2023$160,000$51,200$89,537$55,000
2024$0$0$0$0
2025$0$0$0$0

Fiscal Year Appropriation out of
Veterans Land Adm Fd
522
Appropriation out of
Permanent School Fund
44
Appropriation out of
State Parks Acct
64
Appropriation out of
Local Parks Account
467
2023$50,000$45,000$9,714,457$18,560
2024$0$0$0$0
2025$0$0$0$0

Fiscal Year Appropriation out of
Lrg County & Municipal Rec & Parks
5150
Appropriation out of
Game,Fish,Water Safety Ac
9
Appropriation out of
Oil & Gas Regulation
5155
Appropriation out of
Tx Dept of Motor Vehicles Fnd
10
2023$13,440$12,130,270$1,482,922$1,747,218
2024$0$0$0$0
2025$0$0$0$0

Fiscal Year Appropriation out of
State Highway Fund
6
Appropriation out of
Unempl Comp Sp Adm Acct
165
Appropriation out of
Texas B-on-Time Student Loan Acct
5103
Appropriation out of
Parks/Wildlife Cap Acct
5004
2023$31,009,632$2,750$141,460,191$7,248,987
2024$0$0$0$0
2025$0$0$0$0

General Revenue-Related Funds, Six- Year Impact:

Fiscal Year Probable Net Positive/(Negative) Impact to
General Revenue Related Funds
2023($10,869,927,513)
2024($689,152,405)
2025($3,540,185,576)
2026$0
2027$0
2028$0

All Funds, Six-Year Impact:

Fiscal Year Probable (Cost) from
General Revenue Fund
1
Probable (Cost) from
General Revenue Fund w.r.t. ESF transfers
1
Probable (Cost) from
Coronavirus Relief Fund
325
Probable (Cost) from
Federal Funds
2023($17,013,198,582)$5,705,386,654$200,000,000($5,530,426,963)
2024$0($689,152,405)$0$0
2025$0($3,540,185,576)$0$0
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0



Fiscal Year Probable Savings from
Foundation School Fund
193
Probable (Cost) from
Hazardous/Waste Remed Acc
550
Probable (Cost) from
Various General Revenue Dedicated
Probable (Cost) from
Various Other Funds
2023$437,884,415($3,755,606)($5,713,926)($11,390,274)
2024$0$0$0$0
2025$0$0$0$0
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0

Fiscal Year Probable (Cost) from
Dept Ins Operating Acct
36
Probable (Cost) from
Appropriated Receipts
8084
Probable (Cost) from
Clean Air Account
151
Probable (Cost) from
Water Resource Management
153
2023($2,506,918)($493,086)($452,561)($129,357)
2024$0$0$0$0
2025$0$0$0$0
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0

Fiscal Year Probable (Cost) from
Watermaster Administration
158
Probable (Cost) from
Waste Management Acct
549
Probable (Cost) from
Operating Permit Fees Account
5094
Probable (Cost) from
Coastal Protection Acct
27
2023($160,000)($51,200)($89,537)($55,000)
2024$0$0$0$0
2025$0$0$0$0
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0

Fiscal Year Probable (Cost) from
Veterans Land Adm Fd
522
Probable (Cost) from
Permanent School Fund
44
Probable (Cost) from
State Parks Acct
64
Probable (Cost) from
Local Parks Account
467
2023($50,000)($45,000)($9,714,457)($18,560)
2024$0$0$0$0
2025$0$0$0$0
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0

Fiscal Year Probable (Cost) from
Lrg County & Municipal Rec & Parks
5150
Probable (Cost) from
Game,Fish,Water Safety Ac
9
Probable (Cost) from
Oil & Gas Regulation
5155
Probable (Cost) from
Tx Dept of Motor Vehicles Fnd
10
2023($13,440)($12,130,270)($1,482,922)($1,747,218)
2024$0$0$0$0
2025$0$0$0$0
2026$0$0$0$0
2027$0$0$0$0
2028$0$0$0$0



Fiscal Year Probable (Cost) from
State Highway Fund
6
Probable (Cost) from
Unempl Comp Sp Adm Acct
165
Probable Savings from
Deferred Maintenance
5166
Probable Savings/(Cost) from
Economic Stabilization Fund
599
2023($31,009,632)($2,750)$400,000,000$0
2024$0$0$0($5,705,387,000)
2025$0$0$0$689,152,000
2026$0$0$0$3,356,470,000
2027$0$0$0$0
2028$0$0$0$0

Fiscal Year Probable Revenue Gain/(Loss) from
Economic Stabilization Fund - Interest Earnings
599
Probable Revenue (Loss) from
Economic Stabilization Fund - Investment Income
599
Probable (Cost) from
Texas B-on-Time Student Loan Acct
5103
Probable (Cost) from
Parks/Wildlife Cap Acct
5004
2023$0$0($141,460,191)($7,248,987)
2024($85,768,000)($90,971,000)$0$0
2025$161,460,000($173,533,000)$0$0
2026$0($128,325,000)$0$0
2027$0($101,350,000)$0
2028$0($105,374,000)$0$0


Fiscal Analysis

The bill would make supplemental appropriations, reductions in appropriations, and provide direction and adjustment authority regarding appropriations for the 2022-23 biennium.

The bill would take effect immediately as provided for general appropriations act under Section 39, Article III, Texas Constitution. Sections of the bill that authorize appropriations or reauthorization of existing appropriations from the General Revenue and Economic Stabilization Funds take effect only if this bill receives a vote of two-thirds of the members present in each house of the Legislature, as provided by Section 49-g(m), Article III, Texas Constitution. Sections 4.12, 4.13, 4.14, 4.16, 4.17, and 8.51 of this Act take effect only if this Act receives a vote of two-thirds of the members present in each house of the legislature, as provided by Section 18(i), Article VII, Texas Constitution.

Methodology

A portion of the $8.2 billion Foundation School Fund appropriation reduction has already been accounted for in the CPA's January 2025 Biennial Revenue Estimate (BRE).  After taking that adjustment into account, the net effect of this appropriation reduction is a $437.9 million increase in General Revenue Related funds available for certification through the biennium ending August 31, 2025.

Appropriations made in the bill would lower the CPA's BRE estimate of the 2022-23 ending unencumbered General Revenue (GR) balance.  Consequentially, the estimated transfer of GR to the Economic Stabilization Fund (ESF) related to this balance would be eliminated, resulting in a $5.7 billion GR savings in FY 2023.  

Additionally, the elimination of this transfer to the ESF would result in that fund not reaching the constitutional maximum balance in 2024-25 as previously estimated in the BRE.  Not reaching the ESF maximum balance would lower the reduction of the GR set-aside for the ESF severance tax related transfer and corresponding interest income, resulting in a GR cost of $0.7 billion in fiscal year 2024 and $3.5 billion in fiscal year 2025. 

Local Government Impact

No significant fiscal implication to units of local government is anticipated.


Source Agencies:
304 Comptroller of Public Accounts
LBB Staff:
JMc, KK, SD