The Comptroller of Public Accounts adopts amendments to §9.1051, concerning definitions; and §9.1052, concerning forms, with changes to the proposed text as published in the May 12, 2017, issue of the Texas Register (42 TexReg 2523). The comptroller adopts amendments to §9.1055 concerning comptroller application review and agreement to limit appraised value, and §9.1058 concerning miscellaneous provisions, without changes to the proposed text as published in the May 12, 2017, issue of the Texas Register (42 TexReg 2523).

The amendments to §9.1051 update the name of the division of the comptroller's office responsible for administration of Tax Code, Chapter 313 in paragraph (13) from the Economic Development and Analysis Division or ED&A to the Data Analysis and Transparency Division or DAT; and update the website for the United States Census Bureau in paragraph (25).

The amendments to §9.1052 update the toll-free phone number for requesting forms from the comptroller and the web address for viewing and downloading forms on the comptroller's website, and change "web site" to "website" in subsection (b). The amendments to §9.1052 also adopt by reference two existing forms with changes. In the form adopted by reference in subsection (a)(2), Section 4 on qualified property is being changed to request the county appraisal district in which the project is located, the total market value of all qualified property from all county appraisal district property records subject to the 313 agreement, the total value of all applicable exemptions for the qualified property, the total taxable value for school interest and sinking tax purposes for the qualified property, the limitation amount on appraised value specified as qualified in the 313 agreement, and the total taxable value for school maintenance and operations tax purposes for the qualified property. In the form adopted by reference in subsection (a)(2), Section 5B on wage and employment information for applications after January 1, 2014 is being changed to include the same questions in Section 5A, number 8; and the rule defining qualifying jobs, that is, 34 TAC §9.1051(30), is being included in Section 5B question 6; and parts of the titles for Sections 5A and 5B are being modified to boldface font.

The amendment to §9.1055, subsection (a)(5) requires documents that are submitted to the comptroller in an electronic format to be in compliance with the accessibility standards and specifications described in 1 TAC Chapters 206 and 213.

The amendments to §9.1058 corrects a typographical error in subsection (a) by replacing the word "contract" with "contact" and changes "web site" to "website" in subsection (d)(1). New subsection (f) clarifies the scope of "series of agreements" as referenced in Tax Code, §313.027.

Two comments were received from Renn Neilson and Matt Larsen with Baker Botts LLP and Kevin O'Hanlon with O'Hanlon, Demerath & Castillo Attorneys and Counselors at Law.

Mr. Neilson, Mr. Larsen and Mr. O'Hanlon suggest that the comptroller can accomplish its goal to restrict partial assignments without adopting proposed §9.1051(31) by exercising its discretion to reject them as authorized under Sections 10.2 and 10.3 of Form 50-826 Texas Economic Development Act Agreement. The comptroller agrees with this comment and declines to adopt the definition of assignment in proposed §9.1051(31), which would have prohibited all partial assignments. For consistency, the comptroller also declines to adopt the proposed new language in Form 50-772, which states "Applicable only to centain 3-digit projects" and the proposed new language in Form 50-773A which states "Only 3-digit projects may have partial assignments".

In addition, Mr. Neilson and Mr. Larsen comment that §9.1055(a)(5) would be burdensome on applicants and suggest that either the comptroller charge a small additional application fee for Americans with Disability Act (ADA) accessibility conversions, or consider providing certain convertible forms and guidance on ADA accessibility conversions. The comptroller disagrees with this comment and declines to make the suggested changes. The comptroller cannot post substantive documents or information submitted by applicants on its website that are not accessible to persons with disabilities because of Texas state and federal accessibility laws. The comptroller has, therefore, determined that electronic and information resources (EIR) compliance is accomplished most effectively and efficiently by requiring applicants to submit already-accessible documents or information. Although compliance with proposed §9.1055(a)(5) may require an applicant at the outset to spend some amount of time researching or selecting its preferred method for creating accessible documents or information, the comptroller does not anticipate that amount of time to be significant, or that compliance with the rule as adopted will represent an ongoing burden upon applicants. Rather, the comptroller expects applicants to consider the variety of accessibility tools available and ultimately choose tools that are best-suited to the applicant's needs with respect to time and cost-saving qualities. The Texas Department of Information Resources is a good resource for information on both free and paid accessibility tools and information, and the comptroller encourages applicants to review that agency's guidance available here: http://dir.texas.gov/View-Resources/Pages/Content.aspx?id=36. Additional guidance on accessibility may also be provided to applicants on the Chapter 313 program's website upon adoption of these rules.

The amendments are adopted under Tax Code, §313.031, which authorizes the comptroller to adopt rules necessary for the implementation and administration of Tax Code, Chapter 313.

The amendments implement Tax Code, Chapter 313.