Bill Text: TX HB649 | 2013-2014 | 83rd Legislature | Introduced

Texas House Bill 649 (Prior Session Legislation)

Introduced

Bill Title: Relating to tax reimbursement for businesses that refuse to comply with certain federal health care coverage requirements based solely on the religious convictions of the owners of the businesses; authorizing tax refunds and credits.

Sponsorship: Partisan Bill (Republican 6)

Status: (Introduced - Dead) 2013-03-13 - No action taken in committee [HB649 Detail]

Download: Texas-2013-HB649-Introduced.html

	83R5692 TJB-D

	By: Stickland	H.B. No. 649



	A BILL TO BE ENTITLED
	AN ACT
	relating to tax reimbursement for businesses that refuse to comply
	with certain federal health care coverage requirements based solely
	on the religious convictions of the owners of the businesses;
	authorizing tax refunds and credits.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Chapter 111, Tax Code, is amended by adding
	Subchapter H to read as follows:
	SUBCHAPTER H. BUSINESS TAX REIMBURSEMENT FOR NONCOMPLIANCE WITH
	CERTAIN FEDERAL HEALTH CARE REQUIREMENTS
	Sec. 111.401. DEFINITION. In this chapter, "emergency
	contraception" means a drug that:
	(1) is used postcoitally;
	(2) prevents pregnancy by preventing fertilization of
	an egg or preventing implantation of an egg in a uterus; and
	(3) is approved by the United States Food and Drug
	Administration.
	Sec. 111.402. ENTITLEMENT TO TAX REFUND OR CREDIT; AMOUNT.
	(a) A qualified business is entitled to a refund of or credit
	against state sales and use taxes imposed under Chapter 151, state
	franchise taxes imposed under Chapter 171, and any other tax paid by
	the business to the state.
	(b) The total amount of the refund or credit a qualified
	business may claim in a calendar year is equal to the lesser of:
	(1) the amount of net state sales and use taxes,
	franchise taxes, and other state taxes paid by the business, after
	any other applicable credit, in the calendar year for which the
	refund or credit is requested; or
	(2) the total amount of fines and penalties described
	by Section 111.403 and assessed for the reasons specified in
	Section 111.403(2) that were paid by the business in the calendar
	year for which the refund or credit is requested.
	Sec. 111.403. QUALIFICATION FOR TAX REFUND OR CREDIT. A
	business qualifies for a tax refund or credit under this subchapter
	if:
	(1) the business makes available to its employees a
	health benefit plan;
	(2) the business refuses to make available as part of
	the health benefit plan coverage for emergency contraception as
	required by Section 1001(a)(5) of the federal Patient Protection
	and Affordable Care Act (42 U.S.C. Section 300gg-13), based solely
	on the religious convictions of the owners of the business;
	(3) on or after January 1, 2013, the federal
	government assesses a fine or penalty against the business for
	failure to comply with the federal requirement described by
	Subdivision (2); and
	(4) the business has paid the fine or penalty.
	Sec. 111.404. PROCEDURE FOR CLAIMING REFUND OR CREDIT. (a)
	An application for a refund or credit must be made to the
	comptroller on a form prescribed by the comptroller.
	(b) A qualified business must provide to the comptroller any
	information the comptroller needs to determine the validity of an
	application. The burden of establishing entitlement to and the
	value of the refund or credit is on the business.
	(c) Except as provided by Subsection (d), a qualified
	business must apply for a refund or credit under this subchapter
	before August 1 of the year after the calendar year for which the
	business requests the refund or credit.
	(d) If a business requests a credit against franchise taxes
	under this subchapter, the business must claim the credit on or with
	the report for the accounting period on which the report is based.
	(e) A refund payable under this subchapter does not earn
	interest.
	Sec. 111.405. COMPTROLLER POWERS AND DUTIES. (a) The
	comptroller shall adopt rules and forms for the administration of
	this subchapter.
	(b) The comptroller may conduct any audit the comptroller
	determines necessary for the enforcement or administration of this
	subchapter.
	Sec. 111.406. EXPIRATION. This subchapter expires January
	1, 2016.
	SECTION 2. The expiration of Subchapter H, Chapter 111, Tax
	Code, as added by this Act, does not affect a qualified business's
	right to claim a refund of or credit against state taxes that was
	established under Subchapter H, Chapter 111, Tax Code, before the
	date of expiration. A qualified business's right to claim a refund
	of or credit against state taxes that was established under
	Subchapter H, Chapter 111, Tax Code, before the date of expiration
	is governed by the law in effect on the date the right to claim the
	refund or credit was established, and the former law is continued in
	effect for that purpose.
	SECTION 3. (a) Except as provided by Subsection (b) of this
	section, this Act takes effect September 1, 2013.
	(b) Section 111.405, Tax Code, as added by this Act, takes
	effect immediately if this Act receives a vote of two-thirds of all
	the members elected to each house, as provided by Section 39,
	Article III, Texas Constitution. If this Act does not receive the
	vote necessary for that section to have immediate effect, that
	section takes effect on the 91st day after the last day of the
	legislative session.