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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from ad valorem taxation of pollution |
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control property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Article 11.31(k), Tax Code, is amended by adding |
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subsection (19) to read as follows: |
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(k) The Texas Commission on Environmental Quality shall |
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adopt rules establishing a nonexclusive list of facilities, |
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devices, or methods for the control of air, water, or land |
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pollution, which must include: |
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(1) coal cleaning or refining facilities; |
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(2) atmospheric or pressurized and bubbling or |
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circulating fluidized bed combustion systems and gasification |
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fluidized bed combustion combined cycle systems; |
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(3) ultra-supercritical pulverized coal boilers; |
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(4) flue gas recirculation components; |
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(5) syngas purification systems and gas-cleanup |
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units; |
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(6) enhanced heat recovery systems; |
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(7) exhaust heat recovery boilers; |
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(8) heat recovery steam generators; |
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(9) superheaters and evaporators; |
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(10) enhanced steam turbine systems; |
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(11) methanation; |
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(12) coal combustion or gasification byproduct and |
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coproduct handling, storage, or treatment facilities; |
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(13) biomass cofiring storage, distribution, and |
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firing systems; |
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(14) coal cleaning or drying processes, such as coal |
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drying/moisture reduction, air jigging, precombustion |
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decarbonization, and coal flow balancing technology; |
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(15) oxy-fuel combustion technology, amine or chilled |
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ammonia scrubbing, fuel or emission conversion through the use of |
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catalysts, enhanced scrubbing technology, modified combustion |
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technology such as chemical looping, and cryogenic technology; |
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(16) if the United States Environmental Protection |
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Agency adopts a final rule or regulation regulating carbon dioxide |
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as a pollutant, property that is used, constructed, acquired, or |
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installed wholly or partly to capture carbon dioxide from an |
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anthropogenic source in this state that is geologically sequestered |
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in this state; |
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(17) fuel cells generating electricity using hydrogen |
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derived from coal, biomass, petroleum coke, or solid waste; [and] |
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(18) any other equipment designed to prevent, capture, |
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abate, or monitor nitrogen oxides, volatile organic compounds, |
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particulate matter, mercury, carbon monoxide, or any criteria |
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pollutant; and[.] |
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(19) land-based approaches to carbon sequestration, |
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including but not limited to reforestation, afforestation, forest |
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conservation, restorative grazing practices, conservation tillage |
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and no-till land preparation methods, use of cover crops, switch |
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grass and other native grasses, and other forms of conservation |
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agriculture with evidence-based carbon sequestration benefits. |
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SECTION 2. This Act takes effect September 1, 2021. |