85R1853 TJB-D     By: Murphy H.B. No. 386       A BILL TO BE ENTITLED   AN ACT   relating to the requirements regarding creation of qualifying jobs   for the purpose of eligibility for a limitation on appraised value   of property for ad valorem tax purposes under the Texas Economic   Development Act.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 313.021, Tax Code, is amended by   amending Subdivisions (3) and (5) and adding Subdivision (6) to   read as follows:                (3)  "Qualifying job" means a permanent full-time job   that:                      (A)  requires at least 1,600 hours of work a year;                      (B)  is not transferred from one area in this   state to another area in this state, unless the transfer represents   a net new job in this state;                      (C)  is not created to replace a previous   employee;                      (D)  is covered by a group health benefit plan for   which the business offers to pay at least 80 percent of the premiums   or other charges assessed for employee-only coverage under the   plan, regardless of whether an employee may voluntarily waive the   coverage; and                      (E)  pays at least 110 percent of the lesser of:                            (i)  the state median annual wage for   manufacturing jobs in the state; or                            (ii)  the county average annual [weekly]   wage for manufacturing jobs in the county where the job is located.                      (F)  In determining whether a property owner has   created the number of qualifying jobs required under this chapter,   operations, services and other related jobs created in connection   with the project, including those employed by third parties under   contract, may satisfy the minimum qualifying jobs requirement for   the project if the Texas Workforce Commission determines that the   cumulative economic benefits to the state of these jobs is the same   or greater than that associated with the minimum number of   qualified jobs required to be created under this chapter.  The   Texas Workforce Commission shall [may] adopt rules to implement   this subsection.                (5)  "County average annual [weekly] wage for   manufacturing jobs" and "county average annual wage for all jobs"   mean [means]:                      (A)  the average weekly wage in a county for   manufacturing jobs or for all jobs, as applicable, during the most   recent four quarterly periods for which data is available at the   time a person submits an application for a limitation on appraised   value under this subchapter, as computed by the Texas Workforce   Commission, multiplied by 52; or                      (B)  the average weekly wage for manufacturing   jobs or for all jobs, as applicable, in the region designated for   the regional planning commission, council of governments, or   similar regional planning agency created under Chapter 391, Local   Government Code, in which the county is located during the most   recent four quarterly periods for which data is available at the   time a person submits an application for a limitation on appraised   value under this subchapter, as computed by the Texas Workforce   Commission, multiplied by 52.                (6)  "State median annual wage for manufacturing jobs"   and "state median annual wage for all jobs" mean the median annual   wage in the state for manufacturing jobs or for all jobs, as   applicable, during the most recent period for which data is   available at the time a person submits an application for a   limitation on appraised value under this subchapter, as computed by   the Texas Workforce Commission.          SECTION 2.  Section 313.024(d), Tax Code, is amended to read   as follows:          (d)  To be eligible for a limitation on appraised value under   this subchapter, the property owner must create the required number   of new qualifying jobs as defined by Section 313.021(3) and the   average annual [weekly] wage for all jobs created by the owner that   are not qualifying jobs must exceed the lesser of:                (1)  the state median annual wage for all jobs in the   state; or                (2)  the county average annual [weekly] wage for all   jobs in the county where the jobs are located.          SECTION 3.  Section 313.032(c), Tax Code, is amended to read   as follows:          (c)  The portion of the report described by Subsection (a)(2)   must be based on data certified to the comptroller by each recipient   or former recipient of a limitation on appraised value under this   chapter. The comptroller shall verify the data on which the portion   of the report described by Subsections (a)(2)(A), (B), and (C) is   based using information from the Texas Workforce Commission, the   chief appraiser of the applicable appraisal district, or other   sources the comptroller considers reliable.          SECTION 4.  As soon as practicable after the effective date   of this Act, the Texas Workforce Commission shall adopt rules to   implement Section 313.021(3)(F), Tax Code, as amended by this Act.          SECTION 5.  Sections 313.021 and 313.024, Tax Code, as   amended by this Act, apply only to an agreement entered into under   Chapter 313, Tax Code, on or after the effective date of this Act.   An agreement entered into under that chapter before the effective   date of this Act is governed by the law in effect on the date the   agreement was entered into, and the former law is continued in   effect for that purpose.          SECTION 6.  This Act takes effect September 1, 2017.