By: Saunders H.B. No. 2046 73R5440 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting recycling equipment used in manufacturing 1-3 from the state sales and use tax. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended 1-6 by adding Section 151.350 to read as follows: 1-7 Sec. 151.350. RECYCLING EQUIPMENT USED IN MANUFACTURING. 1-8 (a) Machinery or equipment used exclusively for processing 1-9 recycled material for use or consumption in manufacturing is 1-10 exempted from the taxes imposed by this chapter. 1-11 (b) The exemption includes replacement parts or accessories 1-12 for the machinery or equipment. 1-13 (c) In this section: 1-14 (1) "Manufacturing" has the meaning assigned by 1-15 Section 151.318(d). 1-16 (2) "Recycled material" has the meaning assigned by 1-17 Section 361.421, Health and Safety Code. 1-18 SECTION 2. (a) This Act takes effect on the first day of 1-19 the first calendar quarter beginning on or after the date that it 1-20 may take effect under Article III, Section 39, of the Texas 1-21 Constitution. 1-22 (b) The change in law made by this Act does not affect taxes 1-23 imposed before the effective date of this Act, and the law in 1-24 effect before the effective date of this Act is continued in effect 2-1 for purposes of the liability for and collection of those taxes. 2-2 SECTION 3. The importance of this legislation and the 2-3 crowded condition of the calendars in both houses create an 2-4 emergency and an imperative public necessity that the 2-5 constitutional rule requiring bills to be read on three several 2-6 days in each house be suspended, and this rule is hereby suspended, 2-7 and that this Act take effect and be in force according to its 2-8 terms, and it is so enacted.