HBA-JRA H.B. 2882 76(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 2882 By: Chavez Ways & Means 4/15/1999 Introduced BACKGROUND AND PURPOSE Organizations which provide productive outlets for young people ranging from community service to athletics to artistic works for at-risk youth, such as CAPEA (Community Alliance to Promote Education Alternatives), have suggested increasing funding for gang intervention. H.B. 2882 directs taxes already collected from the sale of cigarette rolling papers into a criminal justice planning fund, to be allocated by the criminal justice division of the governor's office to local government units for the purpose of gang prevention. 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 Subchapter M, Chapter 151, Tax Code, by adding Section 151.802, as follows: Sec. 151.802. CERTAIN PROCEEDS TO CRIMINAL JUSTICE PLANNING FUND. Requires the proceeds from the collection of the limited sales, excise, and use taxes on the sale, storage, or use of cigarette rolling papers to be credited to the criminal justice planning fund for grants by the criminal justice division of the governor's office to units of local government to prevent the formation of criminal street gangs and other criminal combinations. Requires the comptroller of public accounts to determine the amount to be deposited according to available statistical data indicating the estimated or actual total receipts in this state from taxable sales of cigarette rolling papers. Authorizes the comptroller to require taxpayers who make taxable sales or uses of cigarette rolling papers to report to the comptroller as necessary to make the required allocation if satisfactory data are not available. SECTION 2. Amends Section 151.801(a), Tax Code, to make a conforming change. SECTION 3. Effective date: September 1, 1999. Makes application of this Act prospective. SECTION 4. Emergency clause.