Bill Text: TX SB1850 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to a credit against the ad valorem taxes imposed by a school district on the residence homesteads of certain educators who purchase school supplies.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2021-03-26 - Referred to Finance [SB1850 Detail]
Download: Texas-2021-SB1850-Introduced.html
87R197 JES-D | ||
By: Powell | S.B. No. 1850 |
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relating to a credit against the ad valorem taxes imposed by a | ||
school district on the residence homesteads of certain educators | ||
who purchase school supplies. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 31, Tax Code, is amended by adding | ||
Section 31.051 to read as follows: | ||
Sec. 31.051. SCHOOL TAX CREDIT FOR ELIGIBLE EDUCATORS WHO | ||
PAY FOR SCHOOL SUPPLIES. (a) In this section, "eligible educator" | ||
means an individual who, during the school year ending in the tax | ||
year for which the individual claims a credit under this section: | ||
(1) was certified as a classroom teacher under | ||
Subchapter B, Chapter 21, Education Code; and | ||
(2) spent the individual's money on school supplies | ||
for use by the individual in carrying out the individual's duties as | ||
a classroom teacher or for use by the individual's students. | ||
(b) An eligible educator is entitled to a credit against the | ||
taxes imposed by a school district on the eligible educator's | ||
residence homestead in an amount equal to the lesser of the total | ||
amount the educator spent as described by Subsection (a)(2) during | ||
the school year ending in the tax year for which the individual | ||
claims the credit or $100. If the total amount of taxes imposed on | ||
the eligible educator's residence homestead by a school district is | ||
less than the amount of the tax credit under this section, the | ||
eligible educator is entitled to a credit only up to the total | ||
amount of the taxes imposed by the school district. | ||
(c) An individual applying for a tax credit under this | ||
section for a tax year must submit to the assessor for the school | ||
district: | ||
(1) evidence that the individual is an eligible | ||
educator; and | ||
(2) receipts evidencing the amount the individual | ||
spent as described by Subsection (a)(2) for which the individual | ||
claims a credit. | ||
(d) The individual must submit to the assessor for the | ||
school district the evidence required by Subsection (c) not later | ||
than July 31 following the school year in which the individual spent | ||
money on the school supplies for which the individual seeks the tax | ||
credit. | ||
(e) The tax credit may be applied only to school district | ||
taxes imposed on the individual's residence homestead in the tax | ||
year for which the tax credit is granted. | ||
(f) The comptroller shall adopt rules as necessary to | ||
administer this section, including rules establishing what | ||
documentation an individual applying for the tax credit must submit | ||
to an assessor as proof of eligibility under Subsection (c). | ||
SECTION 2. This Act applies only to ad valorem taxes imposed | ||
for a tax year beginning on or after the effective date of this Act. | ||
SECTION 3. This Act takes effect January 1, 2022, but only | ||
if the constitutional amendment proposed by the 87th Legislature, | ||
Regular Session, 2021, to authorize the legislature to provide for | ||
a credit against the ad valorem taxes imposed by a school district | ||
on the residence homesteads of certain educators who purchase | ||
school supplies is approved by the voters. If that amendment is not | ||
approved by the voters, this Act has no effect. |