HBA-SEP H.B. 3106 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 3106
By: Alexander
Ways & Means
3/22/2001
Introduced



BACKGROUND AND PURPOSE 

Texas school districts and district employees, including teachers, struggle
to keep pace with rising health care costs.  These districts need
assistance in meeting the demands of health care costs, and allocating
revenue generated from an increase in the gasoline tax to health care
coverage for school district employees will contribute to decreasing the
funding shortfall.  House Bill 3106 dedicates one-fourth of any revenue
derived from an increase in the rate of the gasoline tax to funding group
health benefits for active employees of school districts.  

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. 

ANALYSIS

House Bill 3106 amends the Tax Code to increase by $0.05 cents per gallon,
the tax rate for state gasoline, diesel, and liquified fuel.  The annual
advanced tax based on the registered gross weight and mileage driven the
previous year for a user of liquified gas for the propulsion of a motor
vehicle is incrementally increased. The annual advanced tax for transit
carrier vehicles operated by a transit company that uses liquified gas is
increased from $444 to $592.  The bill provides that the first $17.7
million of the gasoline tax revenue deposited by the comptroller of public
accounts to the credit of the state highway fund be allocated to counties
in the manner specified in the bill.  The remainder of the amount deposited
in the state highway fund is required to be used for existing purposes.
The bill allocates one-fourth of the net revenue generated from the
increased gasoline tax to be used for the sole purpose of funding group
health benefits for active employees of school districts. 

EFFECTIVE DATE

September 1, 2001.