By: Solis H.B. No. 895
73R2839 DAK-F
A BILL TO BE ENTITLED
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 a nonprofit emergency
1-10 medical services provider described by this subsection shall be
1-11 registered without payment if the vehicle has been issued a vehicle
1-12 authorization under an emergency medical services provider license
1-13 by the Texas Board of Health under Chapter 773, Health and Safety
1-14 Code, and is used exclusively as an emergency medical services
1-15 vehicle or the vehicle is an emergency medical services chief or
1-16 supervisor vehicle used exclusively as an emergency services
1-17 vehicle. This subsection applies only to an emergency medical
1-18 services provider that is nonprofit and that is created and
1-19 operated by a municipality, a county, or any combination of
1-20 municipalities and counties through a contract, joint agreement, or
1-21 any other method provided by Chapter 791, Government Code, or any
1-22 other law authorizing counties and municipalities to provide joint
1-23 programs <registered by the Texas Board of Health under Section
1-24 773.057, Health and Safety Code, to be operated as an ambulance and
2-1 used exclusively as an ambulance by a nonprofit, volunteer
2-2 ambulance company shall be registered without the payment of an
2-3 annual registration fee>. The application for registration of an
2-4 emergency medical services vehicle must be accompanied by a copy of
2-5 the license <registration> issued by the Texas Board of Health and
2-6 as an emergency response vehicle and a statement signed by an
2-7 officer of the emergency medical services provider <company>
2-8 stating that the vehicle is used exclusively as an emergency
2-9 response vehicle and qualifies under this subsection for
2-10 registration without payment <by a nonprofit, volunteer ambulance
2-11 company as an ambulance>. The application for an emergency medical
2-12 services chief or supervisors vehicle must be accompanied by an
2-13 affidavit signed by an officer of the emergency medical services
2-14 provider stating that the vehicle qualifies under this subsection
2-15 for registration without payment. The application must be approved
2-16 by the department as provided by Section 3aa of this Act.
2-17 SECTION 2. Section 152.087, Tax Code, is amended to read as
2-18 follows:
2-19 Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES
2-20 VEHICLES <AMBULANCES>. The taxes imposed by this chapter do not
2-21 apply to the purchase, rental, or use of a fire truck, emergency
2-22 medical services vehicle as defined by Section 773.003, Health and
2-23 Safety Code, <ambulance,> or other motor vehicle used exclusively
2-24 for fire-fighting purposes or for emergency medical services when
2-25 purchased by:
2-26 (1) a volunteer fire department; or
2-27 (2) a nonprofit <volunteer> emergency medical service
3-1 provider that receives a federal income tax exemption under Section
3-2 501(a), Internal Revenue Code of 1986, as an organization described
3-3 by Section 501(c)(3), Internal Revenue Code of 1986, and to which
3-4 Section 3(g), Chapter 88, General Laws, Acts of the 41st
3-5 Legislature, 2nd Called Session, 1929 (Article 6675a-3, Vernon's
3-6 Texas Civil Statutes), applies.
3-7 SECTION 3. Section 152.001(14), Tax Code, is repealed.
3-8 SECTION 4. (a) Section 1 of this Act applies to the
3-9 registration of a vehicle without regard to whether the vehicle was
3-10 issued a vehicle authorization under an emergency medical services
3-11 provider license by the Texas Board of Health under Chapter 773,
3-12 Health and Safety Code, before, on, or after the effective date of
3-13 this Act.
3-14 (b) The change in law made by Section 2 of this Act does not
3-15 affect taxes imposed before the effective date of this Act, and the
3-16 law in effect before the effective date of this Act is continued in
3-17 effect for purposes of the liability for and collection of those
3-18 taxes.
3-19 SECTION 5. The importance of this legislation and the
3-20 crowded condition of the calendars in both houses create an
3-21 emergency and an imperative public necessity that the
3-22 constitutional rule requiring bills to be read on three several
3-23 days in each house be suspended, and this rule is hereby suspended,
3-24 and that this Act take effect and be in force from and after its
3-25 passage, and it is so enacted.