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A BILL TO BE ENTITLED
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AN ACT
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relating to tax reimbursement for businesses that refuse to comply |
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with certain federal health care coverage requirements based solely |
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on the religious convictions of the owners of the businesses; |
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authorizing tax refunds and credits. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 111, Tax Code, is amended by adding |
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Subchapter H to read as follows: |
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SUBCHAPTER H. BUSINESS TAX REIMBURSEMENT FOR NONCOMPLIANCE WITH |
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CERTAIN FEDERAL HEALTH CARE REQUIREMENTS |
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Sec. 111.401. DEFINITION. In this chapter, "emergency |
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contraception" means a drug that: |
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(1) is used postcoitally; |
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(2) prevents pregnancy by preventing fertilization of |
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an egg or preventing implantation of an egg in a uterus; and |
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(3) is approved by the United States Food and Drug |
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Administration. |
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Sec. 111.402. ENTITLEMENT TO TAX REFUND OR CREDIT; AMOUNT. |
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(a) A qualified business is entitled to a refund of or credit |
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against state sales and use taxes imposed under Chapter 151, state |
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franchise taxes imposed under Chapter 171, and any other tax paid by |
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the business to the state. |
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(b) The total amount of the refund or credit a qualified |
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business may claim in a calendar year is equal to the lesser of: |
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(1) the amount of net state sales and use taxes, |
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franchise taxes, and other state taxes paid by the business, after |
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any other applicable credit, in the calendar year for which the |
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refund or credit is requested; or |
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(2) the total amount of fines and penalties described |
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by Section 111.403 and assessed for the reasons specified in |
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Section 111.403(2) that were paid by the business in the calendar |
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year for which the refund or credit is requested. |
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Sec. 111.403. QUALIFICATION FOR TAX REFUND OR CREDIT. A |
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business qualifies for a tax refund or credit under this subchapter |
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if: |
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(1) the business makes available to its employees a |
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health benefit plan; |
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(2) the business refuses to make available as part of |
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the health benefit plan coverage for emergency contraception as |
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required by Section 1001(a)(5) of the federal Patient Protection |
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and Affordable Care Act (42 U.S.C. Section 300gg-13), based solely |
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on the religious convictions of the owners of the business; |
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(3) on or after January 1, 2013, the federal |
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government assesses a fine or penalty against the business for |
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failure to comply with the federal requirement described by |
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Subdivision (2); and |
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(4) the business has paid the fine or penalty. |
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Sec. 111.404. PROCEDURE FOR CLAIMING REFUND OR CREDIT. (a) |
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An application for a refund or credit must be made to the |
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comptroller on a form prescribed by the comptroller. |
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(b) A qualified business must provide to the comptroller any |
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information the comptroller needs to determine the validity of an |
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application. The burden of establishing entitlement to and the |
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value of the refund or credit is on the business. |
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(c) Except as provided by Subsection (d), a qualified |
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business must apply for a refund or credit under this subchapter |
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before August 1 of the year after the calendar year for which the |
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business requests the refund or credit. |
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(d) If a business requests a credit against franchise taxes |
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under this subchapter, the business must claim the credit on or with |
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the report for the accounting period on which the report is based. |
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(e) A refund payable under this subchapter does not earn |
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interest. |
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Sec. 111.405. COMPTROLLER POWERS AND DUTIES. (a) The |
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comptroller shall adopt rules and forms for the administration of |
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this subchapter. |
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(b) The comptroller may conduct any audit the comptroller |
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determines necessary for the enforcement or administration of this |
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subchapter. |
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Sec. 111.406. EXPIRATION. This subchapter expires January |
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1, 2016. |
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SECTION 2. The expiration of Subchapter H, Chapter 111, Tax |
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Code, as added by this Act, does not affect a qualified business's |
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right to claim a refund of or credit against state taxes that was |
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established under Subchapter H, Chapter 111, Tax Code, before the |
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date of expiration. A qualified business's right to claim a refund |
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of or credit against state taxes that was established under |
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Subchapter H, Chapter 111, Tax Code, before the date of expiration |
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is governed by the law in effect on the date the right to claim the |
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refund or credit was established, and the former law is continued in |
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effect for that purpose. |
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SECTION 3. (a) Except as provided by Subsection (b) of this |
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section, this Act takes effect September 1, 2013. |
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(b) Section 111.405, Tax Code, as added by this Act, takes |
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effect immediately if this Act receives a vote of two-thirds of all |
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the members elected to each house, as provided by Section 39, |
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Article III, Texas Constitution. If this Act does not receive the |
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vote necessary for that section to have immediate effect, that |
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section takes effect on the 91st day after the last day of the |
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legislative session. |