Bill Text: TX HB3828 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to restrictions on tax and fee benefits for certain private entities that outsource jobs to foreign countries; changing taxes and fees.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-03-25 - Referred to State Affairs [HB3828 Detail]
Download: Texas-2013-HB3828-Introduced.html
| 83R12949 VOO-F | ||
| By: Davis of Dallas | H.B. No. 3828 | |
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| relating to restrictions on tax and fee benefits for certain | ||
| private entities that outsource jobs to foreign countries; changing | ||
| taxes and fees. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subtitle F, Title 10, Government Code, is | ||
| amended by adding Chapter 2270 to read as follows: | ||
| CHAPTER 2270. RESTRICTIONS ON TAX AND FEE BENEFITS TO ENTITIES THAT | ||
| OUTSOURCE JOBS TO FOREIGN COUNTRIES | ||
| Sec. 2270.001. DEFINITIONS. In this chapter: | ||
| (1) "Domestic" means created or organized in the | ||
| United States or under the laws of the United States or any state. | ||
| (2) "State agency" means a department, board, | ||
| commission, or other agency in the executive branch of state | ||
| government. The term does not include an institution of higher | ||
| education as defined by Section 61.003, Education Code. | ||
| Sec. 2270.002. APPLICABILITY OF CHAPTER. This chapter does | ||
| not apply to a credit, exemption, or discount for which the Texas | ||
| Constitution specifically prescribes the eligibility requirements. | ||
| Sec. 2270.003. INELIGIBILITY OF CERTAIN ENTITIES FOR TAX | ||
| AND FEE BENEFITS. Notwithstanding other law, a domestic private | ||
| entity is not eligible for a credit, exemption, or discount in | ||
| relation to a tax or fee imposed by the state if the entity, at any | ||
| time during the previous two years, created employment suitable for | ||
| performance in the United States in a country other than the United | ||
| States and, as a result, eliminated or failed to create similar | ||
| employment in the United States. | ||
| Sec. 2270.004. DENIAL OF BENEFITS. (a) A state agency | ||
| responsible for the issuance of a credit, exemption, or discount in | ||
| relation to a tax or fee imposed by the state shall adopt rules in | ||
| accordance with Subchapter B, Chapter 2001, relating to the manner | ||
| in which: | ||
| (1) the agency will determine whether to deny the | ||
| benefit under Section 2270.003 or 2270.005; and | ||
| (2) a person may ask the agency to reconsider the | ||
| denial. | ||
| (b) The rules adopted by a state agency shall require that | ||
| as soon as practicable after making the decision to deny a credit, | ||
| exemption, or discount to a domestic private entity that is | ||
| ineligible for the benefit under Section 2270.003 or 2270.005 but | ||
| is otherwise eligible for the benefit, the state agency shall | ||
| provide the domestic private entity with notice of and the factual | ||
| basis for the denial and a description of the procedures available | ||
| to request a reconsideration and to contest the factual or legal | ||
| basis for the denial. | ||
| Sec. 2270.005. REPORTING. (a) In addition to the standard | ||
| imposed by Section 2270.003, a domestic private entity that applies | ||
| for a credit, exemption, or discount in relation to a tax or fee | ||
| imposed by the state is not eligible for the credit, exemption, or | ||
| discount unless, during the six-month period before applying for | ||
| the credit, exemption, or discount, the entity reports to the Texas | ||
| Workforce Commission on the number of jobs the entity created in | ||
| this state and the number of jobs suitable for performance in the | ||
| United States that the entity created in a country other than the | ||
| United States during the 12-month period before the date of the | ||
| report. | ||
| (b) Not later than December 31 of each year, the Texas | ||
| Workforce Commission shall, based on information obtained from the | ||
| reports under Subsection (a), report to the governor, the | ||
| lieutenant governor, and the speaker of the house of | ||
| representatives the domestic private entities that are not eligible | ||
| for a credit, exemption, or discount under Section 2270.003. | ||
| SECTION 2. Chapter 2270, Government Code, as added by this | ||
| Act, applies only to a credit, exemption, or discount provided or | ||
| denied on or after September 1, 2014, in relation to a tax or fee | ||
| imposed by the state. | ||
| SECTION 3. This Act takes effect September 1, 2013. | ||
