H.B. No. 895
1-1 AN ACT
1-2 relating to the registration and exemption from the sales and use
1-3 tax of certain vehicles owned or leased by certain emergency
1-4 medical services providers.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 3(g), Chapter 88, General Laws, Acts of
1-7 the 41st Legislature, 2nd Called Session, 1929 (Article 6675a-3,
1-8 Vernon's Texas Civil Statutes), is amended to read as follows:
1-9 (g) A vehicle owned or leased by an emergency medical
1-10 services provider described by this subsection shall be registered
1-11 without payment if the vehicle has been authorized under an
1-12 emergency medical services provider license by the Texas Board of
1-13 Health under Chapter 773, Health and Safety Code, and its
1-14 subsequent amendments, and is used exclusively as an emergency
1-15 medical services vehicle or the vehicle is an emergency medical
1-16 services chief or supervisor vehicle used exclusively as an
1-17 emergency services vehicle. This subsection applies only to an
1-18 emergency medical services provider that is nonprofit or that is
1-19 created and operated by a municipality, a county, or any
1-20 combination of municipalities and counties through a contract,
1-21 joint agreement, or any other method provided by Chapter 791,
1-22 Government Code, and its subsequent amendments, or any other law
1-23 authorizing counties and municipalities to provide joint programs
1-24 <registered by the Texas Board of Health under Section 773.057,
2-1 Health and Safety Code, to be operated as an ambulance and used
2-2 exclusively as an ambulance by a nonprofit, volunteer ambulance
2-3 company shall be registered without the payment of an annual
2-4 registration fee>. The application for registration of an
2-5 emergency medical services vehicle must be accompanied by a copy of
2-6 the license <registration> issued by the Texas Board of Health and
2-7 as an emergency response vehicle and a statement signed by an
2-8 officer of the emergency medical services provider <company>
2-9 stating that the vehicle is used exclusively as an emergency
2-10 response vehicle and qualifies under this subsection for
2-11 registration without payment <by a nonprofit, volunteer ambulance
2-12 company as an ambulance>. The application for an emergency medical
2-13 services chief or supervisors vehicle must be accompanied by an
2-14 affidavit signed by an officer of the emergency medical services
2-15 provider stating that the vehicle qualifies under this subsection
2-16 for registration without payment. The application must be approved
2-17 by the department as provided by Section 3aa of this Act.
2-18 SECTION 2. Section 152.087, Tax Code, is amended to read as
2-19 follows:
2-20 Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES
2-21 VEHICLES <AMBULANCES>. The taxes imposed by this chapter do not
2-22 apply to the purchase, rental, or use of a fire truck, emergency
2-23 medical services vehicle as defined by Section 773.003, Health and
2-24 Safety Code, <ambulance,> or other motor vehicle used exclusively
2-25 for fire-fighting purposes or for emergency medical services when
2-26 purchased by:
2-27 (1) a volunteer fire department; <or>
3-1 (2) a nonprofit <volunteer> emergency medical service
3-2 provider that receives a federal income tax exemption under Section
3-3 501(a), Internal Revenue Code of 1986, as an organization described
3-4 by Section 501(c)(3), Internal Revenue Code of 1986; or
3-5 (3) an emergency medical service provider to which
3-6 Section 3(g), Chapter 88, General Laws, Acts of the 41st
3-7 Legislature, 2nd Called Session, 1929 (Article 6675a-3, Vernon's
3-8 Texas Civil Statutes), applies.
3-9 SECTION 3. Section 152.001(14), Tax Code, is repealed.
3-10 SECTION 4. (a) Section 1 of this Act applies to the
3-11 registration of a vehicle without regard to whether the vehicle was
3-12 authorized under an emergency medical services provider license by
3-13 the Texas Board of Health under Chapter 773, Health and Safety
3-14 Code, before, on, or after the effective date of this Act.
3-15 (b) The change in law made by Section 2 of this Act does not
3-16 affect taxes imposed before the effective date of this Act, and the
3-17 law in effect before the effective date of this Act is continued in
3-18 effect for purposes of the liability for and collection of those
3-19 taxes.
3-20 SECTION 5. The importance of this legislation and the
3-21 crowded condition of the calendars in both houses create an
3-22 emergency and an imperative public necessity that the
3-23 constitutional rule requiring bills to be read on three several
3-24 days in each house be suspended, and this rule is hereby suspended,
3-25 and that this Act take effect and be in force from and after its
3-26 passage, and it is so enacted.