HB 1214

86(R) - 2019
House Appropriations
House Appropriations

Companion Bill

SB 26

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


John Cyrier
Four Price
Toni Rose
Chris Turner
John Zerwas

Bill Caption

Relating to the allocation to and use by the Parks and Wildlife Department and Texas Historical Commission of certain proceeds from the imposition of state sales and use taxes on sporting goods.

Fiscal Notes

A negative impact of $545,000 through the biennium is expected to the state. The bill provides for a legal appropriation by the state. 

Bill Analysis

HB 1214 would ensure that all funds attributed from the sporting goods sales tax (SGST) to the Historic Commission Account and the Texas Recreation and Parks Account are used only for the purposes of those accounts as specified in tax code. This bill would reenact a dedicated account on behalf of the Texas Historical Commission in order to receive its share of SGST revenue. Additionally, this bill clarifies the purposes for which funds may be used, including the local park purposes, debt service bonds, and associated employee and retiree benefit costs.

Vote Recommendation Notes

Revenue collected from the sporting goods sales tax is already statutorily dedicated to the Parks and Wildlife Department and the Texas Historical Commission. Even if the constitutional amendment proposed by HJR 39 were to be adopted, the legislature would still have the ability to abolish the tax, change the amount of the tax, or change the percentages allotted the respective departments without needing to amend the constitution again. The proposed constitutional amendment and this enabling legislation do not affect our liberty principles and we remain neutral.