Bill Text: TX HB500 | 2013-2014 | 83rd Legislature | Enrolled


Bill Title: Relating to the computation of the franchise tax, including certain exclusions from the tax.

Spectrum: Strong Partisan Bill (Republican 71-4)

Status: (Passed) 2013-06-14 - See remarks for effective date [HB500 Detail]

Download: Texas-2013-HB500-Enrolled.html
 
 
  H.B. No. 500
 
 
 
 
AN ACT
  relating to the computation of the franchise tax, including certain
  exclusions from the tax.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 171.0001(12), Tax Code, is amended to
  read as follows:
               (12)  "Retail trade" means:
                     (A)  the activities described in Division G of the
  1987 Standard Industrial Classification Manual published by the
  federal Office of Management and Budget; [and]
                     (B)  apparel rental activities classified as
  Industry 5999 or 7299 of the 1987 Standard Industrial
  Classification Manual published by the federal Office of Management
  and Budget;
                     (C)  the activities classified as Industry Group
  753 of the 1987 Standard Industrial Classification Manual published
  by the federal Office of Management and Budget;
                     (D)  rental-purchase agreement activities
  regulated by Chapter 92, Business & Commerce Code;
                     (E)  activities involving the rental or leasing of
  tools, party and event supplies, and furniture that are classified
  as Industry 7359 of the 1987 Standard Industrial Classification
  Manual published by the federal Office of Management and Budget;
  and
                     (F)  heavy construction equipment rental or
  leasing activities classified as Industry 7353 of the 1987 Standard
  Industrial Classification Manual published by the federal Office of
  Management and Budget.
         SECTION 2.  Subchapter A, Chapter 171, Tax Code, is amended
  by adding Sections 171.0022 and 171.0023 to read as follows:
         Sec. 171.0022.  TEMPORARY PERMISSIVE ALTERNATE RATES FOR
  2014. (a) Notwithstanding Section 171.002(a) and subject to
  Section 171.1016 and Subsection (b) of this section, a taxable
  entity may elect to pay the tax imposed under this chapter at a rate
  of 0.975 percent of taxable margin.
         (b)  Notwithstanding Section 171.002(b) and subject to
  Section 171.1016, a taxable entity primarily engaged in retail or
  wholesale trade as defined by Sections 171.002(c) and (c-1) may
  elect to pay the tax imposed under this chapter at a rate of 0.4875
  percent of taxable margin.
         (c)  This section applies only to a report originally due on
  or after January 1, 2014, and before January 1, 2015.
         (d)  This section expires December 31, 2014.
         Sec. 171.0023.  TEMPORARY PERMISSIVE ALTERNATE RATES FOR
  2015. (a) Notwithstanding Section 171.002(a) and subject to
  Section 171.1016 and Subsections (b) and (d) of this section, a
  taxable entity may elect to pay the tax imposed under this chapter
  at a rate of 0.95 percent of taxable margin.
         (b)  Notwithstanding Section 171.002(b) and subject to
  Section 171.1016 and Subsection (d) of this section, a taxable
  entity primarily engaged in retail or wholesale trade as defined by
  Sections 171.002(c) and (c-1) may elect to pay the tax imposed under
  this chapter at a rate of 0.475 percent of taxable margin.
         (c)  This section applies only to a report originally due on
  or after January 1, 2015, and before January 1, 2016.
         (d)  A taxable entity may elect to compute the tax at the rate
  provided by Subsection (a) or (b), as applicable, on a report
  specified by Subsection (c) only if the comptroller certifies, on
  or after September 1, 2014, that probable revenue for the state
  fiscal biennium ending August 31, 2015, is estimated to exceed
  probable revenue as stated in the comptroller's Biennial Revenue
  Estimate for the 2014-2015 fiscal biennium, as adjusted for
  estimates of revenue and disbursements associated with legislation
  enacted by the 83rd Legislature, including any contingent
  appropriations certified before September 1, 2014, by an amount
  sufficient to offset the loss in probable revenue that will result
  if taxable entities elect to compute the tax at the rates provided
  by Subsections (a) and (b). If the comptroller does not make the
  certification described by this subsection, a taxable entity may
  not elect to pay the tax at the rate provided by Subsection (a) or
  (b) and shall pay the tax at the rates provided by Section 171.002.
         (e)  This section expires December 31, 2015.
         SECTION 3.  Section 171.006(b), Tax Code, is amended to read
  as follows:
         (b)  Beginning in 2010, on January 1 of each even-numbered
  year, the amounts prescribed by Sections 171.002(d)(2) [,
  171.0021,] and 171.1013(c) are increased or decreased by an amount
  equal to the amount prescribed by those sections on December 31 of
  the preceding year multiplied by the percentage increase or
  decrease during the preceding state fiscal biennium in the consumer
  price index and rounded to the nearest $10,000.
         SECTION 4.  Section 171.052(a), Tax Code, is amended to read
  as follows:
         (a)  Except as provided by Subsection (c), an insurance
  organization, title insurance company, or title insurance agent
  authorized to engage in insurance business in this state that is
  [now] required to pay an annual tax [under Chapter 4 or 9, Insurance
  Code,] measured by its gross premium receipts is exempted from the
  franchise tax. A nonadmitted insurance organization that is
  required to pay a gross premium receipts tax during a tax year is
  exempted from the franchise tax for that same tax year. A
  nonadmitted insurance organization that is subject to an occupation
  tax or any other tax that is imposed for the privilege of doing
  business in another state or a foreign jurisdiction, including a
  tax on gross premium receipts, is exempted from the franchise tax.
         SECTION 5.  Subchapter B, Chapter 171, Tax Code, is amended
  by adding Section 171.086 to read as follows:
         Sec. 171.086.  EXEMPTION: POLITICAL SUBDIVISION
  CORPORATION. A political subdivision corporation formed under
  Section 304.001, Local Government Code, is exempted from the
  franchise tax.
         SECTION 6.  Sections 171.101(a) and (b), Tax Code, are
  amended to read as follows:
         (a)  The taxable margin of a taxable entity is computed by:
               (1)  determining the taxable entity's margin, which is
  the lesser of:
                     (A)  the amount provided by this paragraph, which
  is the lesser of:
                           (i)  70 percent of the taxable entity's total
  revenue from its entire business, as determined under Section
  171.1011; or
                           (ii)  an amount equal to the taxable entity's
  total revenue from its entire business as determined under Section
  171.1011 minus $1 million; or
                     (B)  an amount computed by[:
                           [(i)]  determining the taxable entity's
  total revenue from its entire business[,] under Section 171.1011
  and [;
                           [(ii)]  subtracting the greater of:
                           (i)  $1 million; or
                           (ii)  an amount equal to the sum of:
                                 (a)  [,] at the election of the taxable
  entity, either:
                                       (1) [(a)]  cost of goods sold, as
  determined under Section 171.1012; or
                                       (2) [(b)]  compensation, as
  determined under Section 171.1013; and
                                 (b)  any [(iii)     subtracting, in
  addition to any subtractions made under Subparagraph (ii)(a) or
  (b),] compensation, as determined under Section 171.1013, paid to
  an individual during the period the individual is serving on active
  duty as a member of the armed forces of the United States if the
  individual is a resident of this state at the time the individual is
  ordered to active duty and the cost of training a replacement for
  the individual;
               (2)  apportioning the taxable entity's margin to this
  state as provided by Section 171.106 to determine the taxable
  entity's apportioned margin; and
               (3)  subtracting from the amount computed under
  Subdivision (2) any other allowable deductions to determine the
  taxable entity's taxable margin.
         (b)  Notwithstanding Subsection (a)(1)(B)(ii)(a)
  [(a)(1)(B)(ii)], a staff leasing services company may subtract only
  the greater of $1 million as provided by Subsection (a)(1)(B)(i) or
  compensation as determined under Section 171.1013.
         SECTION 7.  Section 171.1011, Tax Code, is amended by
  amending Subsection (g-4) and adding Subsections (g-8), (g-10),
  (g-11), (u), (v), and (x) to read as follows:
         (g-4)  A taxable entity that is a pharmacy cooperative shall
  exclude from its total revenue, to the extent included under
  Subsection (c)(1)(A), (c)(2)(A), or (c)(3), flow-through funds
  from rebates from pharmacy wholesalers that are distributed to the
  pharmacy cooperative's shareholders. A taxable entity that
  provides a pharmacy network shall exclude from its total revenue,
  to the extent included under Subsection (c)(1)(A), (c)(2)(A), or
  (c)(3), reimbursements, pursuant to contractual agreements, for
  payments to pharmacies in the pharmacy network.
         (g-8)  A taxable entity that is primarily engaged in the
  business of transporting aggregates shall exclude from its total
  revenue, to the extent included under Subsection (c)(1)(A),
  (c)(2)(A), or (c)(3), subcontracting payments made by the taxable
  entity to independent contractors for the performance of delivery
  services on behalf of the taxable entity. In this subsection,
  "aggregates" means any commonly recognized construction material
  removed or extracted from the earth, including dimension stone,
  crushed and broken limestone, crushed and broken granite, other
  crushed and broken stone, construction sand and gravel, industrial
  sand, dirt, soil, cementitious material, and caliche.
         (g-10)  A taxable entity that is primarily engaged in the
  business of transporting barite shall exclude from its total
  revenue, to the extent included under Subsection (c)(1)(A),
  (c)(2)(A), or (c)(3), subcontracting payments made by the taxable
  entity to nonemployee agents for the performance of transportation
  services on behalf of the taxable entity. For purposes of this
  subsection, "barite" means barium sulfate (BaSO4), a mineral used
  as a weighing agent in oil and gas exploration.
         (g-11)  A taxable entity that is primarily engaged in the
  business of performing landman services shall exclude from its
  total revenue, to the extent included under Subsection (c)(1)(A),
  (c)(2)(A), or (c)(3), subcontracting payments made by the taxable
  entity to nonemployees for the performance of landman services on
  behalf of the taxable entity. In this subsection, "landman
  services" means:
               (1)  performing title searches for the purpose of
  determining ownership of or curing title defects related to oil,
  gas, or other related mineral or petroleum interests;
               (2)  negotiating the acquisition or divestiture of
  mineral rights for the purpose of the exploration, development, or
  production of oil, gas, or other related mineral or petroleum
  interests; or
               (3)  negotiating or managing the negotiation of
  contracts or other agreements related to the ownership of mineral
  interests for the exploration, exploitation, disposition,
  development, or production of oil, gas, or other related mineral or
  petroleum interests.
         (u)  A taxable entity shall exclude from its total revenue
  the actual cost paid by the taxable entity for a vaccine.
         (v)  A taxable entity primarily engaged in the business of
  transporting goods by waterways that does not subtract cost of
  goods sold in computing its taxable margin shall exclude from its
  total revenue direct costs of providing transportation services by
  intrastate or interstate waterways to the same extent that a
  taxable entity that sells in the ordinary course of business real or
  tangible personal property would be authorized by Section 171.1012
  to subtract those costs as costs of goods sold in computing its
  taxable margin, notwithstanding Section 171.1012(e)(3).
         (x)  A taxable entity that is registered as a motor carrier
  under Chapter 643, Transportation Code, shall exclude from its
  total revenue, to the extent included under Subsection (c)(1)(A),
  (c)(2)(A), or (c)(3), flow-through revenue derived from taxes and
  fees.
         SECTION 8.  Section 171.1011(p), Tax Code, is amended by
  adding Subdivision (8) to read as follows:
               (8)  "Vaccine" means a preparation or suspension of
  dead, live attenuated, or live fully virulent viruses or bacteria,
  or of antigenic proteins derived from them, used to prevent,
  ameliorate, or treat an infectious disease.
         SECTION 9.  Section 171.1012, Tax Code, is amended by adding
  Subsections (k-2) and (k-3) to read as follows:
         (k-2)  This subsection applies only to a pipeline entity: (1)
  that owns or leases and operates the pipeline by which the product
  is transported for others and only to that portion of the product to
  which the entity does not own title; and (2) that is primarily
  engaged in gathering, storing, transporting, or processing crude
  oil, including finished petroleum products, natural gas,
  condensate, and natural gas liquids, except for a refinery
  installation that manufactures finished petroleum products from
  crude oil. Notwithstanding Subsection (e)(3) or (i), a pipeline
  entity providing services for others related to the product that
  the pipeline does not own and to which this subsection applies may
  subtract as a cost of goods sold its depreciation, operations, and
  maintenance costs allowed by this section related to the services
  provided.
         (k-3)  For purposes of Subsection (k-2), "processing" means
  the physical or mechanical removal, separation, or treatment of
  crude oil, including finished petroleum products, natural gas,
  condensate, and natural gas liquids after those materials are
  produced from the earth.  The term does not include the chemical or
  biological transformation of those materials.
         SECTION 10.  (a) Section 171.1012, Tax Code, is amended by
  adding Subsection (t) to read as follows:
         (t)  If a taxable entity that is a movie theater elects to
  subtract cost of goods sold, the cost of goods sold for the taxable
  entity shall be the costs described by this section in relation to
  the acquisition, production, exhibition, or use of a film or motion
  picture, including expenses for the right to use the film or motion
  picture.
         (b)  Section 171.1012(t), Tax Code, as added by this section,
  is a clarification of existing law and does not imply that existing
  law may be construed as inconsistent with the law as amended by this
  section.
         (c)  This section takes effect September 1, 2013.
         SECTION 11.  Section 171.1014, Tax Code, is amended by
  amending Subsection (d) and adding Subsection (j) to read as
  follows:
         (d)  For purposes of Section 171.101, a combined group shall
  make an election to subtract either cost of goods sold or
  compensation that applies to all of its members, or $1 million.
  Regardless of the election, the taxable margin of the combined
  group may not exceed the amount [70 percent of the combined group's
  total revenue from its entire business, as] provided by Section
  171.101(a)(1)(A) for the combined group.
         (j)  Notwithstanding any other provision of this section, a
  taxable entity that provides retail or wholesale electric utilities
  may not be included as a member of a combined group that includes
  one or more taxable entities that do not provide retail or wholesale
  electric utilities if that combined group in the absence of this
  subsection:
               (1)  would not meet the requirements of Section
  171.002(c) solely because one or more members of the combined group
  provide retail or wholesale electric utilities; and
               (2)  would have less than five percent of the combined
  group's total revenue derived from providing retail or wholesale
  electric utilities.
         SECTION 12.  Section 171.106, Tax Code, is amended by adding
  Subsection (g) to read as follows:
         (g)  A receipt from Internet hosting as defined by Section
  151.108(a) is a receipt from business done in this state only if the
  customer to whom the service is provided is located in this state.
         SECTION 13.  (a)  Subchapter C, Chapter 171, Tax Code, is
  amended by adding Section 171.109 to read as follows:
         Sec. 171.109.  DEDUCTION OF RELOCATION COSTS BY CERTAIN
  TAXABLE ENTITIES FROM MARGIN APPORTIONED TO THIS STATE. (a) In
  this section, "relocation costs" means the costs incurred by a
  taxable entity to relocate the taxable entity's main office or
  other principal place of business from one location to another. The
  term includes:
               (1)  costs of relocating computers and peripherals,
  other business supplies, furniture, and inventory; and
               (2)  any other costs related to the relocation that are
  allowable deductions for federal income tax purposes.
         (b)  Subject to Subsection (c), a taxable entity may deduct
  from its apportioned margin relocation costs incurred in relocating
  the taxable entity's main office or other principal place of
  business to this state from another state if the taxable entity:
               (1)  did not do business in this state before
  relocating the taxable entity's main office or other principal
  place of business to this state; and
               (2)  is not a member of an affiliated group engaged in a
  unitary business, another member of which is doing business in this
  state on the date the taxable entity relocates the taxable entity's
  main office or other principal place of business to this state.
         (c)  A taxable entity must take the deduction authorized by
  Subsection (b) on the report based on the taxable entity's initial
  period described by Section 171.151(1).
         (d)  On the comptroller's request, a taxable entity that
  takes a deduction authorized by this section shall file with the
  comptroller proof of the deducted relocation costs.
         (b)  The change in law made by this section applies only to a
  taxable entity that relocates the taxable entity's main office or
  other principal place of business to this state on or after the
  effective date of this section.
         (c)  This section takes effect September 1, 2013.
         SECTION 14.  (a) Chapter 171, Tax Code, is amended by adding
  Subchapter S to read as follows:
  SUBCHAPTER S. TAX CREDIT FOR CERTIFIED REHABILITATION OF CERTIFIED
  HISTORIC STRUCTURES
         Sec. 171.901.  DEFINITIONS. In this subchapter:
               (1)  "Certified historic structure" means a property in
  this state that is:
                     (A)  listed individually in the National Register
  of Historic Places;
                     (B)  designated as a Recorded Texas Historic
  Landmark under Section 442.006, Government Code, or as a state
  archeological landmark under Chapter 191, Natural Resources Code;
  or
                     (C)  certified by the commission as contributing
  to the historic significance of:
                           (i)  a historic district listed in the
  National Register of Historic Places; or
                           (ii)  a local district certified by the
  United States Department of the Interior in accordance with 36
  C.F.R. Section 67.9.
               (2)  "Certified rehabilitation" means the
  rehabilitation of a certified historic structure that the
  commission has certified as meeting the United States secretary of
  the interior's Standards for Rehabilitation as defined in 36 C.F.R.
  Section 67.7.
               (3)  "Commission" means the Texas Historical
  Commission.
               (4)  "Eligible costs and expenses" means qualified
  rehabilitation expenditures as defined by Section 47(c)(2),
  Internal Revenue Code.
         Sec. 171.902.  ELIGIBILITY FOR CREDIT. An entity is
  eligible to apply for a credit in the amount and under the
  conditions and limitations provided by this subchapter against the
  tax imposed under this chapter.
         Sec. 171.903.  QUALIFICATION. An entity is eligible for a
  credit for eligible costs and expenses incurred in the certified
  rehabilitation of a certified historic structure as provided by
  this subchapter if:
               (1)  the rehabilitated certified historic structure is
  placed in service on or after September 1, 2013;
               (2)  the entity has an ownership interest in the
  certified historic structure in the year during which the structure
  is placed in service after the rehabilitation; and
               (3)  the total amount of the eligible costs and
  expenses incurred exceeds $5,000.
         Sec. 171.904.  CERTIFICATION OF ELIGIBILITY. (a) Before
  claiming, selling, or assigning a credit under this subchapter, the
  entity that incurred the eligible costs and expenses in the
  rehabilitation of a certified historic structure must request from
  the commission a certificate of eligibility on which the commission
  certifies that the work performed meets the definition of a
  certified rehabilitation. The entity must include with the
  entity's request:
               (1)  information on the property that is sufficient for
  the commission to determine whether the property meets the
  definition of a certified historic structure; and
               (2)  information on the rehabilitation, and
  photographs before and after work is performed, sufficient for the
  commission to determine whether the rehabilitation meets the United
  States secretary of the interior's Standards for Rehabilitation as
  defined in 36 C.F.R. Section 67.7.
         (b)  The commission shall issue a certificate of eligibility
  to an entity that has incurred eligible costs and expenses as
  provided by this subchapter. The certificate must:
               (1)  confirm that:
                     (A)  the property to which the eligible costs and
  expenses relate is a certified historic structure; and
                     (B)  the rehabilitation qualifies as a certified
  rehabilitation; and
               (2)  specify the date the certified historic structure
  was first placed in service after the rehabilitation.
         (c)  The entity must forward the certificate of eligibility
  and the following documentation to the comptroller to claim the tax
  credit:
               (1)  an audited cost report issued by a certified
  public accountant, as defined by Section 901.002, Occupations Code,
  that itemizes the eligible costs and expenses incurred in the
  certified rehabilitation of the certified historic structure by the
  entity;
               (2)  the date the certified historic structure was
  first placed in service after the rehabilitation and evidence of
  that placement in service; and
               (3)  an attestation of the total eligible costs and
  expenses incurred by the entity on the rehabilitation of the
  certified historic structure.
         (d)  For purposes of approving the tax credit under
  Subsection (c), the comptroller may rely on the audited cost report
  provided by the entity that requested the tax credit.
         (e)  An entity that sells or assigns a credit under this
  subchapter to another entity shall provide a copy of the
  certificate of eligibility, together with the audited cost report,
  to the purchaser or assignee.
         Sec. 171.905.  AMOUNT OF CREDIT; LIMITATIONS. (a) The total
  amount of the credit under this subchapter with respect to the
  rehabilitation of a single certified historic structure that may be
  claimed may not exceed 25 percent of the total eligible costs and
  expenses incurred in the certified rehabilitation of the certified
  historic structure.
         (b)  The total credit claimed for a report, including the
  amount of any carryforward under Section 171.906, may not exceed
  the amount of franchise tax due for the report after any other
  applicable tax credits.
         (c)  Eligible costs and expenses may only be counted once in
  determining the amount of the tax credit available, and more than
  one entity may not claim a credit for the same eligible costs and
  expenses.
         Sec. 171.906.  CARRYFORWARD. (a) If an entity is eligible
  for a credit that exceeds the limitation under Section 171.905(b),
  the entity may carry the unused credit forward for not more than
  five consecutive reports.
         (b)  A carryforward is considered the remaining portion of a
  credit that cannot be claimed in the current year because of the
  limitation under Section 171.905(b).
         Sec. 171.907.  APPLICATION FOR CREDIT. (a) An entity must
  apply for a credit under this subchapter on or with the report for
  the period for which the credit is claimed.
         (b)  An entity shall file with any report on which the credit
  is claimed a copy of the certificate of eligibility issued by the
  commission under Section 171.904 and any other information required
  by the comptroller to sufficiently demonstrate that the entity is
  eligible for the credit.
         (c)  The burden of establishing eligibility for and the value
  of the credit is on the entity.
         Sec. 171.908.  SALE OR ASSIGNMENT OF CREDIT. (a) An entity
  that incurs eligible costs and expenses may sell or assign all or
  part of the credit that may be claimed for those costs and expenses
  to one or more entities, and any entity to which all or part of the
  credit is sold or assigned may sell or assign all or part of the
  credit to another entity. There is no limit on the total number of
  transactions for the sale or assignment of all or part of the total
  credit authorized under this subchapter, however, collectively all
  transfers are subject to the maximum total limits provided by
  Section 171.905.
         (b)  An entity that sells or assigns a credit under this
  section and the entity to which the credit is sold or assigned shall
  jointly submit written notice of the sale or assignment to the
  comptroller on a form promulgated by the comptroller not later than
  the 30th day after the date of the sale or assignment. The notice
  must include:
               (1)  the date of the sale or assignment;
               (2)  the amount of the credit sold or assigned;
               (3)  the names and federal tax identification numbers
  of the entity that sold or assigned the credit or part of the credit
  and the entity to which the credit or part of the credit was sold or
  assigned; and
               (4)  the amount of the credit owned by the selling or
  assigning entity before the sale or assignment, and the amount the
  selling or assigning entity retained, if any, after the sale or
  assignment.
         (c)  The sale or assignment of a credit in accordance with
  this section does not extend the period for which a credit may be
  carried forward and does not increase the total amount of the credit
  that may be claimed. After an entity claims a credit for eligible
  costs and expenses, another entity may not use the same costs and
  expenses as the basis for claiming a credit.
         (d)  Notwithstanding the requirements of this subchapter, a
  credit earned or purchased by, or assigned to, a partnership,
  limited liability company, S corporation, or other pass-through
  entity may be allocated to the partners, members, or shareholders
  of that entity and claimed under this subchapter in accordance with
  the provisions of any agreement among the partners, members, or
  shareholders and without regard to the ownership interest of the
  partners, members, or shareholders in the rehabilitated certified
  historic structure, provided that the entity that claims the credit
  must be subject to the tax imposed under this chapter.
         Sec. 171.909.  RULES. The commission and the comptroller
  shall adopt rules necessary to implement this subchapter.
         (b)  This section takes effect January 1, 2015.
         SECTION 15.  Sections 171.0021, 171.1016(d), and 171.103(c)
  and (d), Tax Code, are repealed.
         SECTION 16.  Section 1(c), Chapter 286 (H.B. 4765), Acts of
  the 81st Legislature, Regular Session, 2009, as amended by Section
  37.01, Chapter 4 (S.B. 1), Acts of the 82nd Legislature, 1st Called
  Session, 2011, is repealed.
         SECTION 17.  Section 2, Chapter 286 (H.B. 4765), Acts of the
  81st Legislature, Regular Session, 2009, as amended by Section
  37.02, Chapter 4 (S.B. 1), Acts of the 82nd Legislature, 1st Called
  Session, 2011, and which amended former Subsection (d), Section
  171.002, Tax Code, is repealed.
         SECTION 18.  Section 3, Chapter 286 (H.B. 4765), Acts of the
  81st Legislature, Regular Session, 2009, as amended by Section
  37.03, Chapter 4 (S.B. 1), Acts of the 82nd Legislature, 1st Called
  Session, 2011, and which amended former Subsection (a), Section
  171.0021, Tax Code, is repealed.
         SECTION 19.  This Act applies only to a report originally due
  on or after the effective date of this Act.
         SECTION 20.  Except as otherwise provided by this Act, this
  Act takes effect January 1, 2014.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 500 was passed by the House on May 8,
  2013, by the following vote:  Yeas 117, Nays 24, 7 present, not
  voting; that the House refused to concur in Senate amendments to
  H.B. No. 500 on May 24, 2013, and requested the appointment of a
  conference committee to consider the differences between the two
  houses; that the House adopted the conference committee report on
  H.B. No. 500 on May 26, 2013, by the following vote:  Yeas 131, Nays
  14, 1 present, not voting; and that the House adopted H.C.R. No. 221
  authorizing certain corrections in H.B. No. 500 on May 27, 2013, by
  the following vote: Yeas 145, Nays 3, 2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 500 was passed by the Senate, with
  amendments, on May 21, 2013, by the following vote:  Yeas 31, Nays
  0; at the request of the House, the Senate appointed a conference
  committee to consider the differences between the two houses; that
  the Senate adopted the conference committee report on H.B. No. 500
  on May 26, 2013, by the following vote:  Yeas 27, Nays 4; and that
  the Senate adopted H.C.R. No. 221 authorizing certain corrections
  in H.B. No. 500 on May 27, 2013, by the following vote: Yeas 31, Nays
  0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor       
feedback