Bill Text: TX HB649 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to tax reimbursement for businesses that refuse to comply with certain federal health care coverage requirements based solely on the religious convictions of the owners of the businesses; authorizing tax refunds and credits.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2013-03-13 - No action taken in committee [HB649 Detail]
Download: Texas-2013-HB649-Introduced.html
83R5692 TJB-D | ||
By: Stickland | H.B. No. 649 |
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relating to tax reimbursement for businesses that refuse to comply | ||
with certain federal health care coverage requirements based solely | ||
on the religious convictions of the owners of the businesses; | ||
authorizing tax refunds and credits. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 111, Tax Code, is amended by adding | ||
Subchapter H to read as follows: | ||
SUBCHAPTER H. BUSINESS TAX REIMBURSEMENT FOR NONCOMPLIANCE WITH | ||
CERTAIN FEDERAL HEALTH CARE REQUIREMENTS | ||
Sec. 111.401. DEFINITION. In this chapter, "emergency | ||
contraception" means a drug that: | ||
(1) is used postcoitally; | ||
(2) prevents pregnancy by preventing fertilization of | ||
an egg or preventing implantation of an egg in a uterus; and | ||
(3) is approved by the United States Food and Drug | ||
Administration. | ||
Sec. 111.402. ENTITLEMENT TO TAX REFUND OR CREDIT; AMOUNT. | ||
(a) A qualified business is entitled to a refund of or credit | ||
against state sales and use taxes imposed under Chapter 151, state | ||
franchise taxes imposed under Chapter 171, and any other tax paid by | ||
the business to the state. | ||
(b) The total amount of the refund or credit a qualified | ||
business may claim in a calendar year is equal to the lesser of: | ||
(1) the amount of net state sales and use taxes, | ||
franchise taxes, and other state taxes paid by the business, after | ||
any other applicable credit, in the calendar year for which the | ||
refund or credit is requested; or | ||
(2) the total amount of fines and penalties described | ||
by Section 111.403 and assessed for the reasons specified in | ||
Section 111.403(2) that were paid by the business in the calendar | ||
year for which the refund or credit is requested. | ||
Sec. 111.403. QUALIFICATION FOR TAX REFUND OR CREDIT. A | ||
business qualifies for a tax refund or credit under this subchapter | ||
if: | ||
(1) the business makes available to its employees a | ||
health benefit plan; | ||
(2) the business refuses to make available as part of | ||
the health benefit plan coverage for emergency contraception as | ||
required by Section 1001(a)(5) of the federal Patient Protection | ||
and Affordable Care Act (42 U.S.C. Section 300gg-13), based solely | ||
on the religious convictions of the owners of the business; | ||
(3) on or after January 1, 2013, the federal | ||
government assesses a fine or penalty against the business for | ||
failure to comply with the federal requirement described by | ||
Subdivision (2); and | ||
(4) the business has paid the fine or penalty. | ||
Sec. 111.404. PROCEDURE FOR CLAIMING REFUND OR CREDIT. (a) | ||
An application for a refund or credit must be made to the | ||
comptroller on a form prescribed by the comptroller. | ||
(b) A qualified business must provide to the comptroller any | ||
information the comptroller needs to determine the validity of an | ||
application. The burden of establishing entitlement to and the | ||
value of the refund or credit is on the business. | ||
(c) Except as provided by Subsection (d), a qualified | ||
business must apply for a refund or credit under this subchapter | ||
before August 1 of the year after the calendar year for which the | ||
business requests the refund or credit. | ||
(d) If a business requests a credit against franchise taxes | ||
under this subchapter, the business must claim the credit on or with | ||
the report for the accounting period on which the report is based. | ||
(e) A refund payable under this subchapter does not earn | ||
interest. | ||
Sec. 111.405. COMPTROLLER POWERS AND DUTIES. (a) The | ||
comptroller shall adopt rules and forms for the administration of | ||
this subchapter. | ||
(b) The comptroller may conduct any audit the comptroller | ||
determines necessary for the enforcement or administration of this | ||
subchapter. | ||
Sec. 111.406. EXPIRATION. This subchapter expires January | ||
1, 2016. | ||
SECTION 2. The expiration of Subchapter H, Chapter 111, Tax | ||
Code, as added by this Act, does not affect a qualified business's | ||
right to claim a refund of or credit against state taxes that was | ||
established under Subchapter H, Chapter 111, Tax Code, before the | ||
date of expiration. A qualified business's right to claim a refund | ||
of or credit against state taxes that was established under | ||
Subchapter H, Chapter 111, Tax Code, before the date of expiration | ||
is governed by the law in effect on the date the right to claim the | ||
refund or credit was established, and the former law is continued in | ||
effect for that purpose. | ||
SECTION 3. (a) Except as provided by Subsection (b) of this | ||
section, this Act takes effect September 1, 2013. | ||
(b) Section 111.405, Tax Code, as added by this Act, takes | ||
effect immediately if this Act receives a vote of two-thirds of all | ||
the members elected to each house, as provided by Section 39, | ||
Article III, Texas Constitution. If this Act does not receive the | ||
vote necessary for that section to have immediate effect, that | ||
section takes effect on the 91st day after the last day of the | ||
legislative session. |