H.B. No. 3676
AN ACT
Relating to the Texas Economic Development Act.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 313.007, Tax Code, is amended to read as follows:
Sec. 313.007. EXPIRATION. Subchapters B, C, and D expire December 31, 2014.
SECTION 2. Section 313.021, Tax Code, is amended to read as follows:
Sec. 313.021. DEFINITIONS. In this subchapter:
(1) “Qualified investment” means:
(A) tangible personal property that is first placed in service in this state during the applicable qualifying time period that begins on or after January 1, 2002, without regard to whether the property is affixed to or incorporated into real property, and that is described as Section 1245 property by Section 1245(a), Internal Revenue Code of 1986;
(B) tangible personal property that is first placed in service in this state during the applicable qualifying time period that begins on or after January 1, 2002, without regard to whether the property is affixed to or incorporated into real property, and that is used in connection with the manufacturing, processing, or fabrication in a cleanroom environment of a semiconductor product, without regard to whether the property is actually located in the cleanroom environment, including:
(i) integrated systems, fixtures, and piping;
(ii) all property necessary or adapted to reduce contamination or to control airflow, temperature, humidity, chemical purity, or other environmental conditions or manufacturing tolerances; and
(iii) production equipment and machinery, moveable cleanroom partitions, and cleanroom lighting;
(C) tangible personal property that is first placed in service in this state during the applicable qualifying time period that begins on or after January 1, 2002, without regard to whether the property is affixed to or incorporated into real property, and that is used in connection with the operation of a nuclear electric power generation facility, including:
(i) property, including pressure vessels, pumps, turbines, generators, and condensers, used to produce nuclear electric power; and
(ii) property and systems necessary to control radioactive contamination;
(D) tangible personal property that is first placed in service in this state during the applicable qualifying time period that begins on or after January 1, 2002, without regard to whether the property is affixed to or incorporated into real property, and that is used in connection with operating an integrated gasification combined cycle electric generation facility, including:
(i) property used to produce electric power by means of a combined combustion turbine and steam turbine application using synthetic gas or another product produced by the gasification of coal or another carbon-based feedstock; or
(ii) property used in handling materials to be used as feedstock for gasification or used in the gasification process to produce synthetic gas or another carbon-based feedstock for use in the production of electric power in the manner described by Subparagraph (i);
(E) tangible personal property that is first placed in service in this state during the applicable qualifying time period that begins on or after January 1, 2010, without regard to whether the property is affixed to or incorporated into real property, and that is used in connection with operating an advanced clean energy project, as defined by Section 382.003, Health and Safety Code; or
(F) a building or a permanent, nonremovable component of a building that is built or constructed during the applicable qualifying time period that begins on or after January 1, 2002, and that houses tangible personal property described by Paragraph (A), (B), (C), (D), or (E).
(2) “Qualified property” means:
(A) land:
(i) that is located in an area designated as a reinvestment zone under Chapter 311 or 312 or as an enterprise zone under Chapter 2303, Government Code;
(ii) on which a person proposes to construct a new building or erect or affix a new improvement that does not exist before the date the person applies for a limitation on appraised value under this subchapter;
(iii) that is not subject to a tax abatement agreement entered into by a school district under Chapter 312; and
(iv) on which, in connection with the new building or new improvement described by Subparagraph (ii), the owner or lessee of, or the holder of another possessory interest in, the land proposes to:
(a) make a qualified investment in an amount equal to at least the minimum amount required by Section 313.023; and
(b) create at least 25 new jobs;
(B) the new building or other new improvement described by Paragraph (A)(ii); and
(C) tangible personal property that:
(i) is not subject to a tax abatement agreement entered into by a school district under Chapter 312; and
(ii) except for new equipment described in
Section 151.318(q) or (q-1), is first placed in service in the new building or in or on the new improvement described by Paragraph (A)(ii), or on the land on which that new building or new improvement is located, if the personal property is ancillary and necessary to the business conducted in that new building or in or on that new improvement.
(3) “Qualifying job” means a permanent full-time job that:
(A) requires at least 1,600 hours of work a year;
(B) is not transferred from one area in this state to another area in this state;
(C) is not created to replace a previous employee;
(D) is covered by a group health benefit plan for which the business offers to pay at least 80 percent of the premiums or other charges assessed for employee-only coverage under the plan, regardless of whether an employee may voluntarily waive the coverage; and
(E) pays at least 110 percent of:
(i) the county average weekly wage for manufacturing jobs in the county where the job is located; or
(ii) the county average weekly wage for all jobs in the county where the job is located, if the property owner creates more than 1,000 jobs in that county.
(4) “Qualifying time period” means:
(A) the period that begins on the date that a person’s application for a limitation on appraised value under this subchapter is approved by the governing body of the school district
and ends on December 31 of the second tax year that begins after that date, except as provided by Paragraph (B) or (C) of this subdivision or Section 313.027(h); [or]
(B) in connection with a nuclear electric power generation facility, the first seven tax years that begin on or after the third anniversary of the date the school district approves the property owner’s application for a limitation on appraised value under this subchapter, unless a shorter time period is agreed to by the governing body of the school district and the property owner; or
(C) in connection with an advanced clean energy project, as defined by Section 382.003, Health and Safety Code, the first five tax years that begin on or after the third anniversary of
the date the school district approves the property owner’s application for a limitation on appraised value under this subchapter, unless a shorter time period is agreed to by the governing body of the school district and the property owner.
(5) “County average weekly wage for manufacturing jobs” means:
(A) the average weekly wage in a county for manufacturing jobs during the most recent four quarterly periods for which data is available at the time a person submits an application for a limitation on appraised value under this subchapter, as computed by the Texas Workforce Commission; or
(B) the average weekly wage for manufacturing jobs in the region designated for the regional planning commission, council of governments, or similar regional planning agency created under Chapter 391, Local Government Code, in which the county is located during the most recent four quarterly periods for which data is available at the time a person submits an application for a limitation on appraised value under this subchapter, as computed by the Texas Workforce Commission.
SECTION 3. Section 313.024(b), Tax Code, is amended to read as follows:
(b) To be eligible for a limitation on appraised value under this subchapter, the entity must use the property in connection with:
(1) manufacturing;
(2) research and development;
(3) a clean coal project, as defined by Section 5.001, Water Code;
(4) an advanced clean energy project, as defined by Section 382.003, Health and Safety Code;
(5) renewable energy electric generation;
(6) electric power generation using integrated gasification combined cycle technology;
(7) nuclear electric power generation; or
(8) a computer center primarily used in connection with one or more activities described by Subdivisions (1) through
(7) conducted by the entity.
SECTION 4. Section 313.024(e), Tax Code, is amended by amending Subdivision (1) and adding Subdivisions (5) and (6) to read as follows:
(1) “Manufacturing” means an establishment primarily engaged in activities described in sectors 31-33 of the 2007 North American Industry Classification System.
(5) “Research and development” means an establishment primarily engaged in activities described in category 541710 of the 2002 North American Industry Classification System.
(6) “Computer center” means an establishment primarily engaged in providing electronic data processing and information storage.
SECTION 5. Section 313.025, Tax Code, is amended by amending Subsections (a), (b), and (d) and adding Subsections (a-1), (d-1), (h), and (i) 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) information relating to each applicable criterion listed in Section 313.026.
(a-1) Within seven days of the receipt of each document, the school district shall submit to the comptroller a copy of the application and the agreement between the applicant and the school district. If an economic analysis of the proposed project is submitted to the school district, the district shall submit a copy of the analysis to the comptroller. In addition, the school district shall submit to the comptroller any subsequent revision of or amendment to any of those documents within seven days of its receipt. The comptroller shall publish each document received from the school district under this subsection on the comptroller’s Internet website. If the school district maintains a generally accessible Internet website, the district shall provide on its website a link to the location of those documents posted on the comptroller’s website in compliance with this subsection. This subsection does not require the comptroller to post information that is confidential under Section 313.028.
(b) The governing body of a school district is not required to consider an application for a limitation on appraised value that is filed with the governing body under Subsection (a). If the governing body of the school district does elect to consider an application, the governing body shall deliver three copies of the application to the comptroller and request that the comptroller provide an economic impact evaluation of the application to the school district. Except as provided by Subsection
(b-1), the comptroller shall conduct or contract with a third person to conduct the evaluation, which shall be completed and provided to the governing body of the school district as soon as practicable. The governing body shall provide to the comptroller or third person any requested information. A methodology to allow comparisons of economic impact for different schedules of the addition of qualified investment or qualified property may be developed as part of the economic impact evaluation. The governing body shall provide a copy of the evaluation to the applicant on request. The comptroller may charge and collect a fee sufficient to cover the costs of providing the economic impact evaluation. The governing body of a school district shall approve or disapprove an application before the 151st day after the date the application is filed, unless the economic impact evaluation has not been received or an extension is agreed to by the governing body and the applicant.
(d) Before the 91st day after the date the comptroller receives the copy of the application, the comptroller shall submit a recommendation to the governing body of the school
district as to whether the application should be approved or disapproved.
(d-1) The governing body of a school district may approve an application that the comptroller has recommended should be disapproved only if:
(1) the governing body holds a public hearing the sole purpose of which is to consider the application and the comptroller’s recommendation; and
(2) at a subsequent meeting of the governing body held after the date of the public hearing, at least two-thirds of the members of the governing body vote to approve the application.
(h) After receiving a copy of the application, the comptroller shall determine whether the property meets the requirements of Section 313.024 for eligibility for a limitation on
appraised value under this subchapter. The comptroller shall notify the governing body of the school district of the comptroller’s determination and provide the applicant an opportunity for a hearing before the determination becomes final. A hearing under this subsection is a contested case hearing and shall be conducted by the State Office of Administrative Hearings in the manner provided by Section 2003.101, Government Code. The applicant has the burden of proof on each issue in the hearing. The applicant may seek judicial review of the comptroller’s determination in a Travis County district court under the substantial evidence rule as provided by Subchapter G, Chapter 2001, Government Code.
(i) If the comptroller’s determination under Subsection
(h) that the property does not meet the requirements of Section 313.024 for eligibility for a limitation on appraised value under this subchapter becomes final, the comptroller is not required to provide an economic impact evaluation of the application or to submit a recommendation to the school district as to whether the application should be approved or disapproved, and the governing body of the school district may not grant the application.
SECTION 6. Sections 313.026(a) and (b), Tax Code, are amended to read as follows:
(a) The economic impact evaluation of the application must include the following:
(1) the recommendations of the comptroller;
(2) the name of the school district;
(3) the name of the applicant;
(4) the general nature of the applicant’s investment;
(5) the relationship between the applicant’s industry and the types of qualifying jobs to be created by the applicant to the long-term economic growth plans of this state as
described in the strategic plan for economic development submitted by the Texas Strategic Economic Development Planning Commission under Section 481.033, Government Code, as that section existed before February 1, 1999;
(6) the relative level of the applicant’s investment per qualifying job to be created by the applicant;
(7) the number of qualifying jobs to be created by the applicant;
(8) the wages, salaries, and benefits to be offered by the applicant to qualifying job holders;
(9) the ability of the applicant to locate or relocate in another state or another region of this state;
(10) the impact the project will have on this state and individual local units of government, including:
(A) tax and other revenue gains, direct or indirect, that would be realized during the qualifying time period, the limitation period, and a period of time after the limitation period considered appropriate by the comptroller; and
(B) economic effects of the project, including the impact on jobs and income, during the qualifying time period, the limitation period, and a period of time after the limitation period considered appropriate by the comptroller;
(11) the economic condition of the region of the state at the time the person’s application is being considered;
(12) the number of new facilities built or expanded in the region during the two years preceding the date of the application that were eligible to apply for a limitation on appraised value under this subchapter;
(13) the effect of the applicant’s proposal, if approved, on the number or size of the school district’s instructional facilities, as defined by Section 46.001, Education Code;
(14) the projected market value of the qualified property of the applicant as determined by the comptroller;
(15) the proposed limitation on appraised value for the qualified property of the applicant;
(16) the projected dollar amount of the taxes that would be imposed on the qualified property, for each year of the agreement, if the property does not receive a limitation on
appraised value with assumptions of the projected appreciation or depreciation of the investment and projected tax rates clearly stated;
(17) the projected dollar amount of the taxes that would be imposed on the qualified property, for each tax year of the agreement, if the property receives a limitation on appraised value with assumptions of the projected appreciation or depreciation of the investment clearly stated;
(18) the projected effect on the Foundation School Program of payments to the district for each year of the agreement;
(19) the projected future tax credits if the applicant also applies for school tax credits under Section 313.103; and
(20) the total amount of taxes projected to be lost or gained by the district over the life of the agreement computed by subtracting the projected taxes stated in Subdivision (17) from the projected taxes stated in Subdivision (16).
(b) The comptroller’s recommendations shall be based on the criteria listed in Subsections (a)(5)-(20) [(a)(2)-(9)] and on any other information available to the comptroller, including
information provided by the governing body of the school district under Section 313.025(b).
SECTION 7. Subchapter B, Chapter 313, Tax Code, is amended by adding Section 313.0265 to read as follows:
Sec. 313.0265. DISCLOSURE OF APPRAISED VALUE LIMITATION INFORMATION.
(a) The comptroller shall post on the comptroller’s Internet website each document or item of information the comptroller designates as substantive before the 15th day after the date the document or item of information was received or created. Each document or item of information must continue to be posted until the appraised value limitation expires.
(b) The comptroller shall designate the following as substantive:
(1) each application requesting a limitation on appraised value;
(2) the economic impact evaluation made in connection with the application; and
(3) each application requesting school tax credits under Section 313.103.
(c) If a school district maintains a generally accessible Internet website, the district shall maintain a link on its Internet website to the area of the comptroller’s Internet website where information on each of the district’s agreements to limit appraised value is maintained.
SECTION 8. Section 313.027, Tax Code, is amended by amending Subsection (f) and adding Subsections (h) and (i) to read as follows:
(f) In addition, the agreement:
(1) must incorporate each relevant provision of this subchapter and, to the extent necessary, include provisions for the protection of future school district revenues through the adjustment of the minimum valuations, the payment of revenue offsets, and other mechanisms agreed to by the property owner and the school district;
(2) may provide that the property owner will protect the school district in the event the district incurs extraordinary education-related expenses related to the project that are not directly funded in state aid formulas, including expenses for the purchase of portable classrooms and the hiring of additional personnel to accommodate a temporary increase in student enrollment attributable to the project;
(3) must require the property owner to maintain a viable presence in the school district for at least three years after the date the limitation on appraised value of the owner’s property expires;
(4) must provide for the termination of the agreement, the recapture of ad valorem tax revenue lost as a result of the agreement if the owner of the property fails to comply with the terms of the agreement, and payment of a penalty or interest, or both, on that recaptured ad valorem tax revenue;
(5) may specify any conditions the occurrence of which will require the district and the property owner to renegotiate all or any part of the agreement; and
(6) must specify the ad valorem tax years covered by the agreement.
(h) The agreement between the governing body of the school district and the applicant may provide for a deferral of the date on which the qualifying time period for the project is to commence or, subsequent to the date the agreement is entered into, be amended to provide for such a deferral. This subsection may not be construed to permit a qualifying time period that has commenced to continue for more than the number of years applicable to the project under Section 313.021(4).
(i) A person and the school district may not enter into an agreement under which the person agrees to provide supplemental payments to a school district in an amount that exceeds an amount equal to $100 per student per year in average daily attendance, as defined by Section 42.005, Education Code, or for a period that exceeds the period beginning with the period described by Section 313.021(4) and ending with the period described by Section 313.104(2)(B) of this code. This limit does not apply to amounts described by Subsection (f)(1) or (2) of this section.
SECTION 9. Subchapter B, Chapter 313, Tax Code, is amended by adding Section 313.0275 to read as follows:
Sec. 313.0275. RECAPTURE OF AD VALOREM TAX REVENUE LOST.
(a) Notwithstanding any other provision of this chapter to the contrary, a person with whom a school district enters into an agreement under this subchapter must make the minimum amount of qualified investment during the qualifying time period and create the required number of qualifying jobs during each year of the agreement.
(b) If in any tax year a property owner fails to comply with Subsection (a), the property owner is liable to this state for a penalty equal to the amount computed by subtracting from the market value of the property for that tax year the value of the property as limited by the agreement and multiplying the difference by the maintenance and operations tax rate of the school district for that tax year.
(c) A penalty imposed under Subsection (b) becomes delinquent if not paid on or before February 1 of the following tax year. Section 33.01 applies to the delinquent penalty in the manner that section applies to delinquent taxes.
SECTION 10. Section 313.028, Tax Code, is amended to read as follows:
Sec. 313.028. CERTAIN BUSINESS INFORMATION CONFIDENTIAL.
Information provided to a school district in connection with an application for a limitation on appraised value under this subchapter that describes the specific processes or business activities to be conducted or the specific tangible personal property to be located on real property covered by the application shall be segregated in the application from other information in the application and is confidential and not subject to public disclosure unless the governing body of the school district approves the application. Other information in the custody of a school district or the comptroller in connection with the application, including information related to the economic impact of a project or the essential elements of eligibility under this chapter, such as the nature and amount of the projected investment, employment, wages, and benefits, may not be considered confidential business information if the governing body of the school district agrees to consider the application. Information in the custody of a school district or the comptroller if the governing body approves the application is not confidential under this section.
SECTION 11. Section 313.051(a), Tax Code, is amended to read as follows:
(a) This subchapter applies only to a school district that has territory in:
(1) an area that qualified as a strategic investment area under Subchapter O, Chapter 171, immediately before that subchapter expired; or
(2) a county:
(A) that has a population of less than 50,000; and
(B) in which, from 1990 to 2000, according to the federal decennial census, the population:
(i) remained the same;
(ii) decreased; or
(iii) increased, but at a rate of not more than three percent per annum.
SECTION 12. Sections 313.103 and 313.104, Tax Code, are amended to read as follows:
Sec. 313.103. APPLICATION.
(a) An application for a tax credit under this subchapter must be made to the governing body of the school district to which the ad valorem taxes were paid. The application must be:
(1) made on the form prescribed for that purpose by the comptroller and verified by the applicant; and
(2) accompanied by:
(A) a tax receipt from the collector of taxes for the school district showing full payment of school district ad valorem taxes on the qualified property for the applicable qualifying time period; and
(B) any other document or information that the comptroller or the governing body considers necessary for a determination of the applicant’s eligibility for the credit or the amount of the credit.
(b) An application for a tax credit under this subchapter or any information provided by the school district to the Texas Education Agency under Section 42.2515, Education Code, is not
confidential.
Sec. 313.104. ACTION ON APPLICATION; GRANT OF CREDIT.
Before granting the application for a tax credit, the governing body of the school district shall:
(1) determine the person’s eligibility for a tax credit under this subchapter; and
(2) if the person’s application is approved, by order or resolution direct the collector of taxes for the school district:
(A) in the second and subsequent six tax years that begin after the date the application is approved, to credit against the taxes imposed on the qualified property by the district in that year an amount equal to one-seventh of the total amount of tax credit to which the person is entitled under Section 313.102, except that the amount of a credit granted in any of those tax years may not exceed 50 percent of the total amount of ad valorem school taxes imposed on the qualified property by the school district in that tax year; and
(B) in the first three tax years that begin on or after the date the person’s eligibility for the limitation under Subchapter B or C expires, to credit against the taxes imposed on the qualified property by the district an amount equal to the portion of the total amount of tax credit to which the person is entitled under Section 313.102 that was not credited against the person’s taxes under Paragraph (A) in a tax year covered by Paragraph (A), except that the amount of a tax credit granted under this paragraph in any tax year may not exceed the total amount of ad valorem school taxes imposed on the qualified property by the school district in that tax year.
SECTION 13. Section 403.302, Government Code, is amended by amending Subsection (d) and adding Subsection (m) to read as
follows:
(d) For the purposes of this section, “taxable value” means the market value of all taxable property less:
(1) the total dollar amount of any residence homestead exemptions lawfully granted under Section 11.13(b) or (c), Tax Code, in the year that is the subject of the study for each school district;
(2) one-half of the total dollar amount of any residence homestead exemptions granted under Section 11.13(n), Tax Code, in the year that is the subject of the study for each school district;
(3) the total dollar amount of any exemptions granted before May 31, 1993, within a reinvestment zone under agreements authorized by Chapter 312, Tax Code;
(4) subject to Subsection (e), the total dollar amount of any captured appraised value of property that:
(A) is within a reinvestment zone created on or before May 31, 1999, or is proposed to be included within the boundaries of a reinvestment zone as the boundaries of the zone and
the proposed portion of tax increment paid into the tax increment fund by a school district are described in a written notification provided by the municipality or the board of directors of the zone to the governing bodies of the other taxing units in the manner provided by Section 311.003(e), Tax Code, before May 31, 1999, and within the boundaries of the zone as those boundaries existed on September 1, 1999, including subsequent improvements to the property regardless of when made;
(B) generates taxes paid into a tax increment fund created under Chapter 311, Tax Code, under a reinvestment zone financing plan approved under Section 311.011(d), Tax Code, on or before September 1, 1999; and
(C) is eligible for tax increment financing under Chapter 311, Tax Code;
(5) for a school district for which a deduction from taxable value is made under Subdivision (4), an amount equal to the taxable value required to generate revenue when taxed at the school district’s current tax rate in an amount that, when added to the taxes of the district paid into a tax increment fund as described by Subdivision (4)(B), is equal to the total amount of taxes the district would have paid into the tax increment fund if the district levied taxes at the rate the district levied in 2005;
(6) the total dollar amount of any captured appraised value of property that:
(A) is within a reinvestment zone:
(i) created on or before December 31, 2008, by a municipality with a population of less than 18,000; and
(ii) the project plan for which includes the alteration, remodeling, repair, or reconstruction of a structure that is included on the National Register of Historic Places and requires that a portion of the tax increment of the zone be used for the improvement or construction of related facilities or for affordable housing;
(B) generates school district taxes that are paid into a tax increment fund created under Chapter 311, Tax Code; and
(C) is eligible for tax increment financing under Chapter 311, Tax Code;
(7) the total dollar amount of any exemptions granted under Section 11.251 or 11.253, Tax Code;
(8) the difference between the comptroller’s estimate of the market value and the productivity value of land that qualifies for appraisal on the basis of its productive capacity, except that the productivity value estimated by the comptroller may not exceed the fair market value of the land;
(9) the portion of the appraised value of residence homesteads of individuals who receive a tax limitation under Section 11.26, Tax Code, on which school district taxes are not imposed in the year that is the subject of the study, calculated as if the residence homesteads were appraised at the full value required by law;
(10) a portion of the market value of property not otherwise fully taxable by the district at market value because of:
(A) action required by statute or the constitution of this state that, if the tax rate adopted by the district is applied to it, produces an amount equal to the difference between the tax that the district would have imposed on the property if the property were fully taxable at market value and the tax that the district is actually authorized to impose on the
property, if this subsection does not otherwise require that portion to be deducted; or
(B) action taken by the district under Subchapter B or C, Chapter 313, Tax Code, before the expiration of the subchapter;
(11) the market value of all tangible personal property, other than manufactured homes, owned by a family or individual and not held or used for the production of income;
(12) the appraised value of property the collection of delinquent taxes on which is deferred under Section 33.06, Tax Code;
(13) the portion of the appraised value of property the collection of delinquent taxes on which is deferred under Section 33.065, Tax Code; and
(14) the amount by which the market value of a residence homestead to which Section 23.23, Tax Code, applies exceeds the appraised value of that property as calculated under that section.
(m) Subsection (d)(10) does not apply to property that was the subject of an application under Subchapter B or C, Chapter 313, Tax Code, made after May 1, 2009, that the comptroller recommended should be disapproved.
SECTION 14. Section 313.029, Tax Code, is repealed.
SECTION 15.
Sections 313.021(1)(A), (2), and (5), 313.024(e), and 313.025(a), Tax Code, as amended by this Act, are intended to clarify rather than change existing law. The
clarification made by Section 313.021(5), Tax Code, as amended by this Act, is necessary to allow the Texas Workforce Commission to implement that subdivision in conformance with the data collection requirements imposed by the federal government.
SECTION 16.
The Legislative Budget Board shall conduct an effectiveness and efficiency review of the economic development program established under Chapter 313, Tax Code, and report the results of the review to the legislature not later than January 1, 2011.
SECTION 17.
(a) Except as provided by Subsection (b) of this section:
(1) this Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution; and
(2) if this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2009.
(b) Sections 313.025(a-1), (h), and (i) and 313.0265, Tax Code, as added by this Act, take effect January 1, 2010.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 3676 was passed by the House on May 15, 2009, by the following vote: Yeas 143, Nays 0, 1 present, not voting; that the House refused to concur in Senate amendments to H.B. No. 3676 on May 29, 2009, and requested the appointment of a conference committee to consider the differences between the two houses; and that the House adopted the conference committee report on H.B. No. 3676 on May 31, 2009, by the following vote: Yeas 146, Nays 0, 1 present, not voting.
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Chief Clerk of the House
I certify that H.B. No. 3676 was passed by the Senate, with amendments, on May 27, 2009, by the following vote: Yeas 25, Nays 6; at the request of the House, the Senate appointed a conference committee to consider the differences between the two houses; and that the Senate adopted the conference committee report on H.B. No. 3676 on May 31, 2009, by the following vote: Yeas 26, Nays 5.
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Secretary of the Senate
APPROVED: __________________
Date
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Governor