Bill Text: TX HB386 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the requirements regarding creation of qualifying jobs for the purpose of eligibility for a limitation on appraised value of property for ad valorem tax purposes under the Texas Economic Development Act.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-02-16 - Referred to Ways & Means [HB386 Detail]
Download: Texas-2017-HB386-Introduced.html
85R1853 TJB-D | ||
By: Murphy | H.B. No. 386 |
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relating to the requirements regarding creation of qualifying jobs | ||
for the purpose of eligibility for a limitation on appraised value | ||
of property for ad valorem tax purposes under the Texas Economic | ||
Development Act. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 313.021, Tax Code, is amended by | ||
amending Subdivisions (3) and (5) and adding Subdivision (6) to | ||
read as follows: | ||
(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, unless the transfer represents | ||
a net new job 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 the lesser of: | ||
(i) the state median annual wage for | ||
manufacturing jobs in the state; or | ||
(ii) the county average annual [ |
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wage for manufacturing jobs in the county where the job is located. | ||
(F) In determining whether a property owner has | ||
created the number of qualifying jobs required under this chapter, | ||
operations, services and other related jobs created in connection | ||
with the project, including those employed by third parties under | ||
contract, may satisfy the minimum qualifying jobs requirement for | ||
the project if the Texas Workforce Commission determines that the | ||
cumulative economic benefits to the state of these jobs is the same | ||
or greater than that associated with the minimum number of | ||
qualified jobs required to be created under this chapter. The | ||
Texas Workforce Commission shall [ |
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this subsection. | ||
(5) "County average annual [ |
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manufacturing jobs" and "county average annual wage for all jobs" | ||
mean [ |
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(A) the average weekly wage in a county for | ||
manufacturing jobs or for all jobs, as applicable, 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, multiplied by 52; or | ||
(B) the average weekly wage for manufacturing | ||
jobs or for all jobs, as applicable, 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, multiplied by 52. | ||
(6) "State median annual wage for manufacturing jobs" | ||
and "state median annual wage for all jobs" mean the median annual | ||
wage in the state for manufacturing jobs or for all jobs, as | ||
applicable, during the most recent period 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 2. Section 313.024(d), Tax Code, is amended to read | ||
as follows: | ||
(d) To be eligible for a limitation on appraised value under | ||
this subchapter, the property owner must create the required number | ||
of new qualifying jobs as defined by Section 313.021(3) and the | ||
average annual [ |
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are not qualifying jobs must exceed the lesser of: | ||
(1) the state median annual wage for all jobs in the | ||
state; or | ||
(2) the county average annual [ |
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jobs in the county where the jobs are located. | ||
SECTION 3. Section 313.032(c), Tax Code, is amended to read | ||
as follows: | ||
(c) The portion of the report described by Subsection (a)(2) | ||
must be based on data certified to the comptroller by each recipient | ||
or former recipient of a limitation on appraised value under this | ||
chapter. The comptroller shall verify the data on which the portion | ||
of the report described by Subsections (a)(2)(A), (B), and (C) is | ||
based using information from the Texas Workforce Commission, the | ||
chief appraiser of the applicable appraisal district, or other | ||
sources the comptroller considers reliable. | ||
SECTION 4. As soon as practicable after the effective date | ||
of this Act, the Texas Workforce Commission shall adopt rules to | ||
implement Section 313.021(3)(F), Tax Code, as amended by this Act. | ||
SECTION 5. Sections 313.021 and 313.024, Tax Code, as | ||
amended by this Act, apply only to an agreement entered into under | ||
Chapter 313, Tax Code, on or after the effective date of this Act. | ||
An agreement entered into under that chapter before the effective | ||
date of this Act is governed by the law in effect on the date the | ||
agreement was entered into, and the former law is continued in | ||
effect for that purpose. | ||
SECTION 6. This Act takes effect September 1, 2017. |