H.B. No. 3461         AN ACT   relating to the creation and re-creation of funds and accounts, the   dedication and rededication of revenue and allocation of accrued   interest on dedicated revenue, and the exemption of unappropriated   money from use for general governmental purposes.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  DEFINITION. In any provision of this Act that   does not amend current law, "state agency" means an office,   institution, or other agency that is in the executive or judicial   branch of state government, has authority that is not limited to a   geographical portion of the state, and was created by the   constitution or a statute of this state. The term does not include   an institution of higher education as defined by Section 61.003,   Education Code.          SECTION 2.  ABOLITION OF FUNDS, ACCOUNTS, AND DEDICATIONS.   Except as otherwise specifically provided by this Act, all funds   and accounts created or re-created by an Act of the 88th   Legislature, Regular Session, 2023, that becomes law and all   dedications or rededications of revenue collected by a state agency   for a particular purpose by an Act of the 88th Legislature, Regular   Session, 2023, that becomes law are abolished on the later of August   31, 2023, or the date the Act creating or re-creating the fund or   account or dedicating or rededicating revenue takes effect.          SECTION 3.  PREVIOUSLY EXEMPT DEDICATIONS, FUNDS, AND   ACCOUNTS. Section 2 of this Act does not apply to:                (1)  statutory dedications, funds, and accounts that   were enacted before the 88th Legislature convened to comply with   requirements of state constitutional or federal law;                (2)  dedications, funds, or accounts that remained   exempt from former Section 403.094(h), Government Code, at the time   dedications, accounts, and funds were abolished under that   provision;                (3)  increases in fees or other revenue dedicated as   described by this section; or                (4)  increases in fees or other revenue required to be   deposited in a fund or account described by this section.          SECTION 4.  FEDERAL FUNDS. Section 2 of this Act does not   apply to funds created under an Act of the 88th Legislature, Regular   Session, 2023, for which separate accounting is required by federal   law, except that the funds shall be deposited in accounts in the   general revenue fund unless otherwise required by federal law.          SECTION 5.  TRUST FUNDS. Section 2 of this Act does not   apply to trust funds or dedicated revenue deposited to trust funds   created under an Act of the 88th Legislature, Regular Session,   2023, except that the trust funds shall be held in the state   treasury, with the comptroller in trust, or outside the state   treasury with the comptroller's approval.          SECTION 6.  BOND FUNDS. Section 2 of this Act does not apply   to bond funds and pledged funds created or affected by an Act of the   88th Legislature, Regular Session, 2023, except that the funds   shall be held in the state treasury, with the comptroller in trust,   or outside the state treasury with the comptroller's approval.          SECTION 7.  CONSTITUTIONAL DEDICATIONS, FUNDS, AND   ACCOUNTS. Section 2 of this Act does not apply to funds or accounts   that would be created or re-created by the Texas Constitution or   revenue that would be dedicated or rededicated by the Texas   Constitution under a constitutional amendment proposed by the 88th   Legislature, Regular Session, 2023, or to dedicated revenue   deposited to funds or accounts that would be so created or   re-created, if the constitutional amendment is approved by the   voters.          SECTION 8.  ADDITIONAL USES FOR DEDICATED FUNDS OR ACCOUNTS.     Section 2 of this Act does not apply to a newly authorized use of   money in a dedicated fund or dedicated account as provided by an Act   of the 88th Legislature, Regular Session, 2023, to the extent:                (1)  the fund or account was exempted from abolition by   an Act of the legislature that became law before January 1, 2023;   and                (2)  the newly authorized use is within the scope of the   original dedication of the fund or account.          SECTION 9.  SEPARATE FUNDS. Effective on the later of the   effective date of the Act creating or re-creating the specified   fund or August 31, 2023, the following funds, if created or   re-created by an Act of the 88th Legislature, Regular Session,   2023, the revenue deposited to the funds and the revenue dedicated   for deposit to the funds are exempt from Section 2 of this Act, and   the funds are created or re-created as separate funds inside or   outside the state treasury, as specified by the Act creating or   re-creating the fund:                (1)  the open burn pit registry fund created as a fund   in the state treasury by House Bill No. 1315 or similar   legislation;                (2)  the Texas Historical Commission retail operations   fund created as a fund outside the state treasury by House Bill   No. 2719 or similar legislation;                (3)  the leaking water wells fund created as a fund in   the state treasury by House Bill No. 4256 or similar legislation;                (4)  the new water supply for Texas fund created as a   fund in the state treasury by Senate Bill No. 28 or similar   legislation;                (5)  the Texas state buildings preservation endowment   fund created as a fund outside the state treasury by Senate Bill   No. 1333 or similar legislation;                (6)  the Iwo Jima monument and museum fund created as a   fund outside the state treasury by Senate Bill No. 2057 or similar   legislation; and                (7)  the Texas energy fund created as a fund in the   state treasury by Senate Bill No. 2627 or similar legislation.          SECTION 10.  REVENUE DEDICATIONS. Effective on the later of   the effective date of the Act dedicating or rededicating the   specified revenue or August 31, 2023, the following dedications or   rededications of revenue collected for a particular purpose are   exempt from Section 2 of this Act, if dedicated or rededicated by an   Act of the 88th Legislature, Regular Session, 2023:                (1)  the dedication of penalty revenue to the   foundation school fund provided by House Bill No. 5 or similar   legislation;                (2)  the dedication of driver's license fees to the   Texas mobility fund provided by House Bill No. 842 or similar   legislation;                (3)  the dedication of revenue provided by House Bill   No. 1613 or similar legislation;                (4)  the dedication of fee revenue to the public   assurance account provided by House Bill No. 1998 or similar   legislation;                (5)  the dedication of boater education program and   exam fees to the game, fish, and water safety account provided by   House Bill No. 2755 or similar legislation;                (6)  the dedication of revenue provided by House Bill   No. 3290 or similar legislation;                (7)  the dedication of revenue provided by House Bill   No. 3297 or similar legislation;                (8)  the dedication of revenue provided by House Bill   No. 3345 or similar legislation;                (9)  the dedication of revenue to the law enforcement   officer standards and education fund account provided by House Bill   No. 3539 or similar legislation;                (10)  the dedication of revenue provided by House Bill   No. 3582 or similar legislation;                (11)  the dedication of revenue to the general revenue   fund and the hotel occupancy tax for economic development account   provided by House Bill No. 3727 or similar legislation;                (12)  the dedication of rail safety fees to the state   highway fund provided by House Bill No. 4015 or similar   legislation;                (13)  the dedication of revenue to the game, fish, and   water safety account and the state parks account provided by House   Bill No. 4018 or similar legislation;                (14)  the dedication of revenue to the Texas Department   of Insurance operating account provided by House Bill No. 4498 or   similar legislation;                (15)  the dedication of revenue provided by House Bill   No. 4635 or similar legislation;                (16)  the dedication of revenue to the Texas Department   of Motor Vehicles fund and the general revenue fund provided by   House Bill No. 5225 or similar legislation;                (17)  the dedication of revenue to the state highway   fund provided by House Bill No. 5342 or similar legislation;                (18)  the dedication of revenue to the state highway   fund provided by Senate Bill No. 505 or similar legislation;                (19)  the dedication of unclaimed property deposits to   the judicial fund provided by Senate Bill No. 658 or similar   legislation;                (20)  the dedication of revenue to the game, fish, and   water safety account provided by Senate Bill No. 1032 or similar   legislation;                (21)  the dedication of revenue to the Texas physician   health program account provided by Senate Bill No. 1086 or similar   legislation;                (22)  the dedication of revenue to the general revenue   fund and the hotel occupancy tax for economic development account   provided by Senate Bill No. 1167 or similar legislation;                (23)  the dedication of revenue to the general revenue   fund and the hotel occupancy tax for economic development account   provided by Senate Bill No. 1420 or similar legislation; and                (24)  the dedication of revenue as provided by Senate   Bill No. 2102 or similar legislation.          SECTION 11.  REALLOCATION OF INTEREST ACCRUED ON CERTAIN   DEDICATED REVENUE. (a)  This section applies only to an account in   the general revenue fund:                (1)  any part of which Section 403.095, Government   Code, makes available for certification under Section 403.121,   Government Code; and                (2)  that is created or re-created by an Act of the 88th   Legislature, Regular Session, 2023.          (b)  Except as provided by this Act, all interest and other   earnings that accrue on all revenue held in an account in the   general revenue fund are available for any general governmental   purpose.          (c)  Except as provided by this Act, the comptroller shall   deposit all interest and other earnings that accrue on all revenue   held in an account in the general revenue fund to the credit of the   general revenue fund.          SECTION 12.  AMENDMENT OF SECTION 403.095, GOVERNMENT CODE.   Effective September 1, 2023, Sections 403.095(b), (d), and (f),   Government Code, are amended to read as follows:          (b)  Notwithstanding any law dedicating or setting aside   revenue for a particular purpose or entity, dedicated revenues that   on August 31, 2025 [2023], are estimated to exceed the amount   appropriated by the General Appropriations Act or other laws   enacted by the 88th [87th] Legislature are available for general   governmental purposes and are considered available for the purpose   of certification under Section 403.121.          (d)  Following certification of the General Appropriations   Act and other appropriations measures enacted by the 88th [87th]   Legislature, the comptroller shall reduce each dedicated account as   directed by the legislature by an amount that may not exceed the   amount by which estimated revenues and unobligated balances exceed   appropriations. The reductions may be made in the amounts and at the   times necessary for cash flow considerations to allow all the   dedicated accounts to maintain adequate cash balances to transact   routine business. The legislature may authorize, in the General   Appropriations Act, the temporary delay of the excess balance   reduction required under this subsection. This subsection does not   apply to revenues or balances in:                (1)  funds outside the treasury;                (2)  trust funds, which for purposes of this section   include funds that may or are required to be used in whole or in part   for the acquisition, development, construction, or maintenance of   state and local government infrastructures, recreational   facilities, or natural resource conservation facilities;                (3)  funds created by the constitution or a court; or                (4)  funds for which separate accounting is required by   federal law.          (f)  This section expires September 1, 2025 [2023].          SECTION 13.  AMENDMENT OF SECTION 403.0956, GOVERNMENT CODE.   Effective September 1, 2023, Section 403.0956, Government Code, is   amended to read as follows:          Sec. 403.0956.  REALLOCATION OF INTEREST ACCRUED ON CERTAIN   DEDICATED REVENUE. Notwithstanding any other law, all interest or   other earnings that accrue on all revenue held in an account in the   general revenue fund any part of which Section 403.095 makes   available for certification under Section 403.121 are available for   any general governmental purpose, and the comptroller shall deposit   the interest and earnings to the credit of the general revenue fund.   This section does not apply to:                (1)  interest or earnings on revenue deposited in   accordance with Section 51.008, Education Code;                (2)  an account that accrues interest or other earnings   on deposits of state or federal money the diversion of which is   specifically excluded by federal law;                (3)  the lifetime license endowment account;                (4)  the game, fish, and water safety account;                (5)  the coastal protection account;                (6)  the Alamo complex account; [or]                (7)  the artificial reef account;                (8)  the sexual assault program fund; or                (9)  the deferred maintenance fund account.          SECTION 14.  AMENDMENT OF SECTION 420.008, GOVERNMENT CODE.   Effective September 1, 2023, Section 420.008(b), Government Code,   is amended to read as follows:          (b)  The fund consists of:                (1)  fees and fines collected under:                      (A)  Article 42A.653(a), Code of Criminal   Procedure;                      (B)  Section 508.189, Government Code; and                      (C)  Subchapter B, Chapter 102, Business &   Commerce Code, and deposited under Section 102.054 of that code;   [and]                (2)  administrative penalties collected under Section   51.258, Education Code; and                (3)  interest and other earnings on money in the fund.          SECTION 15.  AMENDMENT OF SECTION 2165.403, GOVERNMENT CODE.   Effective September 1, 2023, Section 2165.403(b), Government Code,   is amended to read as follows:          (b)  The fund consists of money appropriated, credited, or   transferred to the fund by or at the direction of the legislature,   including interest and other earnings on money in the fund.          SECTION 16.  AMENDMENT OF SECTION 361.014, HEALTH AND SAFETY   CODE. Effective September 1, 2023, Section 361.014(d), Health and   Safety Code, is amended to read as follows:          (d)  Revenues allocated to the commission for the purposes   authorized by Subsection (a) or (b) shall be deposited to the credit   of the waste management account. [Revenues allocated to local and   regional solid waste projects shall be deposited to the credit of an   account in the general revenue fund known as the municipal solid   waste disposal account.]          SECTION 17.  AMENDMENT OF SECTION 504.6012, TRANSPORTATION   CODE. Effective September 1, 2023, Section 504.6012,   Transportation Code, is amended to read as follows:          Sec. 504.6012.  ELIMINATION OF DEDICATED REVENUE ACCOUNTS;   REVENUES IN TRUST.  (a)  Notwithstanding any other law, not later   than September 30, 2023 [2021], the comptroller shall eliminate all   dedicated accounts established for specialty license plates and   shall set aside the balances of those dedicated accounts so that the   balances may be appropriated only for the purposes intended as   provided by the dedications.          (b)  On and after September 1, 2023 [2021], the portion of a   fee payable that is designated for deposit to a dedicated account   shall be paid instead to the credit of an account in a trust fund   created by the comptroller outside the general revenue fund.  The   comptroller shall administer the trust fund and accounts and may   allocate the corpus and earnings on each account only in accordance   with the dedications of the revenue deposited to the trust fund   accounts.          SECTION 18.  ABOLISHMENT OF SOLID WASTE DISPOSAL FEES   ACCOUNT. Effective September 1, 2023, the solid waste disposal   fees account no. 5000 is abolished and the obligations of and   unobligated account balances in the account are transferred to the   waste management account no. 0549.          SECTION 19.  ACCOUNTS IN GENERAL REVENUE FUND. Effective on   the later of the effective date of the Act creating or re-creating   the specified account or August 31, 2023, the following accounts,   the revenue deposited to the credit of those accounts, and the   revenue dedicated for deposit to the credit of those accounts are   exempt from Section 2 of this Act and the accounts are created or   re-created in the general revenue fund, if created or re-created by   an Act of the 88th Legislature, Regular Session, 2023, that becomes   law:                (1)  the Lone Star Workforce of the Future Fund created   as an account in the general revenue fund by House Bill No. 1755 or   similar legislation;                (2)  the gulf coast protection account created as an   account in the general revenue fund by House Bill No. 2416 or   similar legislation;                (3)  the accounts created as accounts in the general   revenue fund by House Bill No. 3323 or similar legislation;                (4)  the program fund created as an account in the   general revenue fund by House Bill No. 3771 or similar legislation;                (5)  the accounts created in the general revenue fund   by House Bill No. 4772 or similar legislation;                (6)  the Texas Semiconductor Innovation Fund created as   an account in the general revenue fund by House Bill No. 5174 or   similar legislation;                (7)  the program fund created as an account in the   general revenue fund by Senate Bill No. 8 or similar legislation;                (8)  the statewide water public awareness account   created as an account in the general revenue fund by Senate Bill   No. 28 or similar legislation;                (9)  the renewable energy generation facility cleanup   fund created as an account in the general revenue fund by Senate   Bill No. 624 or similar legislation; and                (10)  the port access account fund created as an   account in the general revenue fund by Senate Bill No. 1499 or   similar legislation.          SECTION 20.  EFFECT OF ACT. (a)  This Act prevails over any   other Act of the 88th Legislature, Regular Session, 2023,   regardless of the relative dates of enactment, that purports to   create or re-create a special fund or account or to dedicate or   rededicate revenue to a particular purpose, including any fund,   account, or revenue dedication abolished under former Section   403.094, Government Code.          (b)  An exemption from the application of Section 403.095,   Government Code, contained in another Act of the 88th Legislature,   Regular Session, 2023, that is exempted from the application of   Section 2 of this Act has no effect.          (c)  Revenue that, under the terms of another Act of the 88th   Legislature, Regular Session, 2023, would be deposited to the   credit of a special account or fund shall be deposited to the credit   of the undedicated portion of the general revenue fund unless the   fund, account, or dedication is exempted under this Act.          (d)  This Act prevails over any other Act of the 88th   Legislature, Regular Session, 2023, regardless of the relative   dates of enactment, that purports to allocate interest or other   earnings that accrue on revenue held in an account in the general   revenue fund any part of which Section 403.095, Government Code,   makes available for certification under Section 403.121,   Government Code.          SECTION 21.  EFFECTIVE DATE. Except as otherwise provided   by this Act:                (1)  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;   and                (2)  if this Act does not receive the vote necessary for   immediate effect, this Act takes effect on the 91st day after the   last day of the legislative session.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 3461 was passed by the House on April   28, 2023, by the following vote:  Yeas 146, Nays 0, 1 present, not   voting; and that the House concurred in Senate amendments to H.B.   No. 3461 on May 26, 2023, by the following vote:  Yeas 141, Nays 0,   1 present, not voting.     ______________________________   Chief Clerk of the House               I certify that H.B. No. 3461 was passed by the Senate, with   amendments, on May 24, 2023, by the following vote:  Yeas 31, Nays   0.     ______________________________   Secretary of the Senate      APPROVED: __________________                   Date                       __________________                 Governor