HBA-LCA H.B. 3701 76(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3701
By: Shields
Public Education
4/20/1999
Introduced



BACKGROUND AND PURPOSE 

Current law does not provide a school property tax credit for
education-related expenses of a religious nature.  H.B. 3701 provides such
a credit for property owners or renters. 

This bill amends Chapter 11, Tax Code (Taxable Property and Exemptions) to
provide that a person may receive a school property tax credit up to $1,000
per child, or $2,000 per family, for curricular instruction that includes
instruction in religious teaching, doctrine, or worship.  

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Chapter 11, Tax Code, by adding Subchapter D, as follows:

SUBCHAPTER D.  EDUCATION-RELATED EXPENSES TAX CREDIT.

Sec. 11.50.  Purpose.  Sets forth the purpose of Subchapter D, Tax Code as
providing a school property tax credit for certain education-related
purposes.   Provides that the intent of the legislature is that freedom of
religion of all citizens is inviolate and that nothing in this Subchapter
be construed to cause excessive governmental entanglement with the
religious instruction of a nonpublic school.  Provides that, with respect
to a nonpublic school, nothing in this subchapter authorizes a government
agency to regulate, control, supervise, or involve itself in the form,
manner, or content of religious instruction, teaching, ministry, or
curriculum offered by a nonpublic school.  Provides that, with respect to a
nonpublic school, nothing in this subchapter authorizes a government agency
to regulate, control, supervise, or involve itself in the ability of a
nonpublic school to select and supervise qualified personnel or otherwise
control terms of employment, including the right to employ individuals who
share the religious views of the school.  Provides that, with respect to a
nonpublic school, nothing in this subchapter authorizes a government agency
to regulate, control, supervise, or involve itself in the internal
self-governance and autonomy of a nonpublic school.  Provides that, with
respect to a nonpublic school, nothing in this subchapter authorizes a
government agency to regulate, control, supervise, or involve itself in the
religious environment of a nonpublic school, such as symbols, art, icons,
and scripture. 

Sec. 11.51.  CREDIT ALLOWED.  Entitles an adult, whether a property owner
or renter, to a credit against school property taxation by a school
district (district) in an amount equal to the amount paid for
education-related expenses, as defined in Section 11.52 of this Act
(Definitions) for a dependent in kindergarten through grade 12. 

Sec.  11.52.  DEFINITIONS.  (a) Provides that "core curriculum," in this
section, means required curriculum as defined in Section 28.002, Education
Code (Definitions).   

(b) Provides that "education-related expenses," in this section, means fees
and tuition for instruction in any core curriculum classes by a public or
private instructor, regardless of  whether it is provided by a public or
private entity, in grade- or age-appropriate curricula, that may include
the teaching of the Bible or other religious scripture, and may include
instruction in religious tenets, doctrine, or worship. 

Sec. 11.53  ELIGIBILITY.  (c) Sets forth the maximum credit allowable
according to total school property tax per claimant.  Caps the maximum
credit allowable at $1,000 per child or $2,000 per family.  Provides that
no credit is allowed for education-related expenses for a claimant with
total school-property taxes of more than $2,000 per year.  Provides that
"claimant" includes a person who pays school property tax through rent. 

Sec.  11.54.  RENTERS PROVISIONS.  Provides that a renter be allowed to
make a claim against a county tax assessor-collector for a tax credit
against school-property tax to the extent that the amount of rent
represents the school property tax that the owner pays. Requires a renter
to deliver to an owner or owner's agent a certified letter requesting the
dollar amount of the rental payment that represents property tax.  Requires
an owner to produce a sworn statement describing the doller amount per year
attributable to school property tax and the method of calculation, and
provides that such a statement be delivered to the renter within 30 days of
the signing, by the owner's agent, of the certified-mail return receipt on
the renter's letter requesting the statement. 

Sec.  11.55.  APPLICATION FOR CREDIT.  (a) Provides that an adult must
apply for a credit under this subchapter on or before June 1 of the tax
year for which the credit is claimed. 

(b) Requires the comptroller of public accounts (comptroller) to promulgate
all forms for the application of credit authorized under this subchapter.
Requires an applicant to use such a form.   

(c) Requires the comptroller to prescribe the form and manner of proof
required to obtain the credit authorized under this subchapter. 

(d) Requires the school property tax assessor-collector to make such forms
available at all offices or locations where tax information is distributed. 

SECTION 2.  Provides that the legislature declares that the provisions of
this Act are not severable, and that this Act would not have been enacted
without the inclusion of all provisions.  Provides that if any provision of
this Act is held invalid, the entire Act is invalid. 

SECTION 4.  Provides that this Act takes effect January 1, 2000.

SECTION 5.  Emergency clause.