The following reporting forms are part of rule proposal filed with the Secretary of State on Nov. 5, 2021, and published in the Texas Register on Nov. 19, 2021. The proposed changes to the forms will bring the Chapter 313 reporting system into the digital age, making access by the public simpler and reducing the burden on school districts and agreement holders. The proposed rule replaces the paper-based reporting system with an online system to simplify the reporting process and reduce time and expense required to comply with the administrative rules.
The 30-day comment period ends Dec. 19, 2021.
- Form 50-826 Texas Economic Development Act Agreement (revised October 2020) (PDF)
To be used by the applicant and school district as a template for a value limitation agreement. The school district submits a draft agreement to the Comptroller for review and approval.
The Comptroller requests the agreement be submitted by email to Ch313.firstname.lastname@example.org.
Chapter 313 reporting requirements apply to each agreement, and forms must be submitted to the Comptroller’s office on an annual and biennial basis. All companies with agreements executed before June 1, 2021 will be required to submit annual forms this collection year – Summer 2021.
As a reminder, the Comptroller's permanent deadlines for the Annual Eligibility Report (Form 50-772A) initially are June 15 (or the next business day thereafter if this date is on a weekend or holiday). All companies with agreements are required to submit Form 50-772A to the school district by that date. The reports are not due May 15 as noted on Form 50-772A. School districts are required to ensure the completeness and accuracy of the information on the form and forward it to the Comptroller's office by Aug. 15. (or the next business day thereafter if this date is on a weekend or holiday).
The Job Creation Compliance Report (Form 50-825) is revised, and the hard copy requirement has been eliminated. In the first year that agreement holders are committed to creating new, qualified jobs for their projects, they now must submit Form 50-825 by Aug. 15 (or the next business day thereafter if this date is on a weekend or holiday).
Please monitor this website and any email announcements for updates on forms and deadlines.
- Form 50-772A Annual Eligibility Report (PDF)
This form is to be filled out by agreement holders and submitted to the school district by an authorized representative of each company by June 15 (or the next business day thereafter if this date is on a weekend or holiday), using information from the previous tax (calendar) year (2020). School districts should review the submitted forms, retain the original and submit PDF scans of the completed and signed forms, and any attachments, to the Comptroller's office by Aug. 15. (updated May 12, 2021).
- Form 50-825 Job Creation Compliance Report (revised October 2020) (PDF)
This form is to be filled out by agreement holders and submitted annually by an authorized representative of each company directly to the Comptroller's office. This requirement only applies to agreements resulting from applications determined to be complete after Jan. 1, 2014. An agreement holder completes the report only if the company is required to create jobs in the year covered by the report, according to Schedule C of the agreement holder's application. For example, if an applicant indicates on Schedule C that the company will begin creating qualified jobs in 2020, then it will need to file a report in 2021. The Comptroller's office requests that companies complete this form, submitting both an electronic version with the excel spreadsheet to the Comptroller by Aug. 15 of each year.
Excel version of Form 50-825 (XLTX)
Agreement holders must also send preliminary documentation for each qualifying job listed in Form 50-825. Please provide the following documentation for Tax Year 2020 by Aug. 16:
- Payroll records for all qualifying jobs submitted.
- Screenshots or reports generated from payroll/HR systems (W2s do not provide sufficiently detailed information) demonstrating:
- Hours worked - detailed by category of hours
- Wages - must be able to determine weekly wage for regular hours only.
- A year-end pay stub is usually sufficient for hours and wages if it includes YTD totals.
- Hire date, project start date
- Termination date (if applicable)
- Location/Transfer history report to show all locations (project, city, state) worked with corresponding dates, since date of hire
- Proof of group health benefit plan coverage of which the business offers to pay at least 80% of the premium - must show employee cost vs. employer cost
- Report showing number of ALL employees at the date of application.
- Report showing number of ALL employees as of end of Tax Year 2020.
- If business owns and operates multiple locations in Texas, please provide list of transferred employees, if any, that are now working at project location.
Submit any additional information/documentation necessary to determine all jobs meet the requirements above.
If secure file transfer via a file transfer protocol is preferred, contact Project.313.Asgmt@cpa.texas.gov
to arrange a link. Be sure to include the tax year (2020) and the application number with your request.
- Forms 50-773A (XLSX) and 50-773B (XLSX) - Biennial Progress Report Form (2020)
To be filled out by agreement holders and submitted by an authorized representative of each company to the school district by June 15 each even-numbered year. The school districts must forward the form to the Comptroller's office by August 15. Form 50-773A collects information for projects with applications deemed complete prior to January 1, 2014 ("three-digit projects"), and Form 50-773B collects information for projects with applications deemed complete after that date ("four-digit projects"). The forms are now electronic-only spreadsheets. Hard copy paper Forms 50-773A or 50-773B are no longer accepted. School districts use data from these forms to complete the "CDR" form they are required to submit to the Comptroller's office (see below). The Comptroller's office has updated Form 50-773A and Form 50-773B per TAC, Sec. 9.1052(d). Updated forms are structurally the same as those used in Collection Year 2018. Dates and years in labels and instructions have been updated for this 2020 data collection.
- Form 50-827A (XLSX) and Form 50-827B (XLSX) Biennial School District Cost Data Request ("CDR") (2020)
To be filled out and submitted by school districts to the Comptroller's office by August 15 each even-number year. In 2018 new versions of the Form 50-827 were adopted for three-digit projects and four-digit projects. School districts complete Form 50-827A or Form 50-827B, as applicable. The forms are now electronic-only spreadsheets. Hard-copy paper Forms 50-827A or 50-827B are no longer accepted. The Comptroller's office has updated Form 50-827A and Form 50-827B per TAC, Sec. 9.1052(d). Updated forms are structurally the same as those used in Collection Year 2018. . Dates and years in labels and instructions have been updated for this 2020 data collection.
This information should not be construed as, and is not a substitute for, legal advice.
Property owners and school districts are urged to consult the Attorney General's Economic Development Handbook and their own legal counsel for any questions or interpretations of economic development laws.