84(R) - 2015
House Ways & Means
House Ways & Means
Parks and Wildlife
Relating to the allocation and use of the proceeds from taxes imposed on the sale, storage, or use of sporting goods.
A fiscal note dated April 22, 2015 anticipate a negative two-year net impact to General Revenue Related Funds for CSHB 158 of $144,548,252 through the biennium ending August 31, 2017.
The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill.
The fiscal note adds that local governments could benefit from the revenue increase in TPWD's local park accounts depending on the appropriations process.
House Bill 158 would amend Chapter 151 of the Tax Code and the subsection regarding the allocation of proceeds from the collection of the taxes imposed by this chapter on the sale, storage, or use of sporting goods.
House Bill 158 would remove the current restriction that prevents the comptroller from crediting to the Parks and Wildlife Department or the Texas Historical Commission any amounts of such money in excess of the amounts appropriated to the department or commission for the biennium.
Additionally, House Bill 158 list the purposes for which the money credited to Parks and Wildlife Department accounts could be used, namely to acquire, operate, maintain, and make capital improvements to parks, for a purpose authorized under Chapter 24, Parks and Wildlife Code, and to fund the state contributions for employee benefits of Parks and Wildlife Department employees whose salaries or wages are paid from those
Vote Recommendation Notes
No changes have been made since we reported on it. We continue to support this bill.
First chamber analysis below:
House Bill 158 would require that all tax revenues currently required in statutes to be deposited to the benefit of the Parks and Wildlife Department and the Texas Historical Commission be used by the Park and Wildlife Department and the Texas Historical Commission.
Currently, the law prevents the comptroller from crediting to the Park and Wildlife Department and the Texas Historical Commission more than the amounts of money appropriated to these agencies. While we might debate on the level and purpose of a tax, it seems appropriate that the revenues from the tax go to fund the purpose it is levied for in the first place, or the one that is put in statutes. This change would hence bring more transparency to how these particular revenues are allocated.
Listing how the money credited to the Parks and Wildlife Department can be appropriated would bring an additional level of transparency to make sure these revenues are spent appropriately.
We support House Bill 158.