By Kuempel                                             H.B. No. 467
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to taxation of fuel used in the repair of rolling stock.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Section 151.331, Tax Code, is amended to read as
    1-5  follows:
    1-6        Sec. 151.331.  ROLLING STOCK; TRAIN FUEL AND SUPPLIES.
    1-7  (a)  Rolling stock, locomotives, and fuel and supplies essential to
    1-8  the operation of locomotives and trains are exempted from the taxes
    1-9  imposed by this chapter.
   1-10        (b)  Electricity, natural gas, and other fuels used or
   1-11  consumed predominately in the repair, maintenance, or restoration
   1-12  of rolling stock are exempt from the taxes imposed by this chapter.
   1-13        SECTION 2.  (a)  This Act takes effect October 1, 1995.
   1-14        (b)  The change in law made by this Act does not affect tax
   1-15  liability accruing before the effective date of this Act.  That
   1-16  liability continues in effect as if this Act had not been enacted,
   1-17  and the former law is continued in effect for the collection of
   1-18  taxes due and for civil and criminal enforcement of the liability
   1-19  for those taxes.
   1-20        SECTION 3.  The importance of this legislation and the
   1-21  crowded condition of the calendars in both houses create an
   1-22  emergency and an imperative public necessity that the
   1-23  constitutional rule requiring bills to be read on three several
    2-1  days in each house be suspended, and this rule is hereby suspended.