77(R) HB 3438 Introduced version - Bill Text.html

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77® HB 3438 Introduced version - Bill TextIf they want to do this why not

include ALL EMS Personnel?

Ron

By Gallego H.B. No. 3438

Line and page numbers may not match official copy.

Bill not drafted by TLC or Senate E & E.

A BILL TO BE ENTITLED

1-1 AN ACT

1-2 relating to the authority of a county to grant volunteer

1-3 firefighters and volunteer emergency medical technicians a tax

1-4 credit against county ad valorem taxes imposed on the real property

1-5 of those persons.

1-6 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

1-7 SECTION 1. Chapter 31, Tax Code, is amended by adding Section

1-8 31.038 to read as follows:

1-9 Sec. 31.038. TAX CREDITS FOR VOLUNTEER FIREFIGHTERS AND

1-10 EMERGENCY MEDICAL TECHNICIANS. (a) In this section:

1-11 (1) " Volunteer " means a person who:

1-12 (A) performs emergency services for the benefit

1-13 of a political subdivision as authorized by the political

1-14 subdivision and;

1-15 ( does not earn the federal minimum wage or

1-16 more in exchange for the performance of the emergency services

1-17 which benefit the political subdivision.

1-18 (2) " Volunteer emergency medical technician " means an

1-19 individual who:

1-20 (A) performs emergency medical services or

1-21 operates an ambulance for the benefit of a political subdivision as

1-22 authorized by the political subdivision and;

1-23 ( is qualified as an emergency medical

2-1 technician under Section 773.047, Health and Safety Code, or at a

2-2 higher level of training under Section 773.048 or 773.049, Health

2-3 and Safety Code.

2-4 (3) " Volunteer firefighter " means a member of an

2-5 organized volunteer fire department who:

2-6 (A) renders volunteer fire-fighting services for

2-7 a political subdivision;

2-8 ( consists of not fewer than five active

2-9 members, a majority of whom are present at each meeting; and

2-10 © conducts at least two drills each month with

2-11 each drill lasting at least two hours.

2-12 ( Under this section, compensation does not include

2-13 worker's compensation or other insurance coverage provided by a

2-14 political subdivision to provide medical care for injuries

2-15 sustained while performing volunteer services.

2-16 © This section applies only to a volunteer firefighter or

2-17 volunteer emergency medical technician who is a resident of a

2-18 county and whose voluntary service is for the benefit of an area

2-19 that is located in whole or in part in that county.

2-20 (d) This section applies only to a county whose land area is

2-21 equal to or greater than 1,280 square miles.

2-22 (e) The governing body of a county may provide a volunteer

2-23 firefighter or volunteer emergency medical technician a credit

2-24 against the taxes imposed by the county on real property owned by

2-25 the person.

2-26 (f) The amount of a credit under this section shall be

3-1 established by the governing body.

3-2 (g) A county may provide additional qualifications and

3-3 limitations for credit under this section.

3-4 (h) The amount of a credit under this section may not exceed

3-5 the amount of ad valorem taxes imposed by the county on an eligible

3-6 person's real property in the tax year.

3-7 (i) Credit granted under this section may not be

3-8 transferred, used in payment of other taxes or amounts due by any

3-9 person, or used to pay interest or penalties on delinquent taxes.

3-10 SECTION 2. This Act takes effect January 1, 2002, but only if

3-11 the constitutional amendment proposed by the 77th Legislature,

3-12 Regular Session, 2001, to authorize a county to grant a credit

3-13 against county ad valorem taxes imposed on real property of

3-14 volunteer firefighters and volunteer emergency medical technicians

3-15 is approved by the voters. If that amendment is not approved by

3-16 the voters, the Act has no effect.