Untitled Texas Attorney General Opinion, GA-0852

The Act allocates $91 million per year from the State Highway Fund to the Texas Rail Relocation and Improvement Fund for 2010–2011, contingent on a Comptroller finding of a net increase of at least $182 million over the prior biennium.
The key item for the finding is the net impact of enacted revenue measures on incoming revenue to Highway Fund 006 not dedicated under Article 8, Section 7-a of the Texas Constitution.
The Comptroller’s ability to make the required finding depends on the legal meaning of “enacted revenue measures” in article IX, section 17.10(b)(1).
Comptroller’s position: the test focuses on enactments that place revenue into Highway Fund 006, potentially limited to measures enacted by the 81st Legislature.
The Attorney General concludes that the term “enacted revenue measures” is not restricted to reforms enacted in the 81st Legislature and includes legislative enactments that provide incoming revenue for the Highway Fund regardless of when enacted.
The opinion notes that questions of fact regarding the net increase are for the Comptroller to resolve, outside the attorney general opinion process.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Meaning of enacted revenue measures under art IX, §17.10(b)(1).	Wentworth contends a broader, time-insensitive meaning.	Abbott contends a more limited, time-bound meaning.	Enacted revenue measures include revenue sources for Highway Fund 006 regardless of enactment time.

Hurt v. Cooper, 10 S.W.2d 896 (Tex. 1937) (revenue vs. tax statute distinction used as authority for meaning of revenue measures)
Hunter v. Fort Worth Capital Corp., 620 S.W.2d 547 (Tex. 1981) (statutory language should be construed without inserting words)
Kappus v. Kappus, 284 S.W.3d 831 (Tex. 2009) (lexicon of statutory terms; careful word choice by Legislature)
In re M.N., 262 S.W.3d 799 (Tex. 2008) (ambit of statutory provisions; context matters)