85R11717 ADM-D     By: Uresti H.B. No. 2514       A BILL TO BE ENTITLED   AN ACT   relating to the allocation of certain revenue from the cigarette   tax to the foundation school fund and increasing the rate of that   tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 154.021(b), Tax Code, is amended to read   as follows:          (b)  The tax rates are:                (1)  $83.00 [$70.50] per thousand on cigarettes   weighing three pounds or less per thousand; and                (2)  the rate provided by Subdivision (1) plus $2.10   per thousand on cigarettes weighing more than three pounds per   thousand.          SECTION 2.  Section 154.6035, Tax Code, is amended to read as   follows:          Sec. 154.6035.  ALLOCATION OF CERTAIN REVENUE TO PROPERTY   TAX RELIEF FUND AND FOUNDATION SCHOOL FUND. (a) Notwithstanding   Section 154.603, all proceeds from the collection of taxes imposed   by this chapter attributable to the portion of the tax rate in   excess of $20.50 per thousand on cigarettes, but not exceeding   $70.50 per thousand, regardless of weight, shall be deposited to   the credit of the property tax relief fund under Section 403.109,   Government Code.          (b)  Notwithstanding Section 154.603, all proceeds from the   collection of taxes imposed by this chapter attributable to the   portion of the tax rate in excess of $70.50 per thousand on   cigarettes, regardless of weight, shall be deposited to the credit   of the foundation school fund.          SECTION 3.  The change in law made by this Act does not   affect tax liability accruing before the effective date of this   Act. That liability continues in effect as if this Act had not been   enacted, and the former law is continued in effect for the   collection of taxes due and for civil and criminal enforcement of   the liability for those taxes.          SECTION 4.  This Act takes effect September 1, 2017.