By Thompson                                           H.B. No. 2092
       74R7479 T
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to clean-fuel vehicle sales tax exemptions.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Subchapter E, Chapter 152, Tax Code, is amended
    1-5  by adding Section 152.094 to read as follows:
    1-6        Sec. 152.094.  CLEAN-FUEL PROPELLED MOTOR VEHICLES.  For five
    1-7  years after the effective date of this Act, the retail sales tax
    1-8  imposed by this chapter does not apply to qualified clean-fuel
    1-9  vehicle property, as defined in the Internal Revenue Code (26
   1-10  U.S.C. Section 179A(c)) and beginning with vehicle model year 1996,
   1-11  whether the applicable vehicle will be propelled by a clean-burning
   1-12  fuel, as defined in the Internal Revenue Code (26 U.S.C. Section
   1-13  179A(e)), exclusively or interchangeably with another motor fuel.
   1-14        SECTION 2.  Subchapter H, Chapter 151, Tax Code, is amended
   1-15  by adding Section 151.351 to read as follows:
   1-16        Sec. 151.351.  VEHICLE CONVERSION TO CLEAN-FUEL.  For five
   1-17  years after the effective date of this Act, the taxes imposed by
   1-18  this chapter do not apply to the sale of qualified clean-fuel
   1-19  vehicle property, as defined in the Internal Revenue Code (26
   1-20  U.S.C. Section 179A(c)), used to convert a vehicle, beginning with
   1-21  vehicle model year 1996, so that such vehicle can be propelled by a
   1-22  clean-burning fuel as defined in the Internal Revenue Code (26
   1-23  U.S.C. Section 179A(e)), whether the applicable vehicle will be
   1-24  propelled by a clean-burning fuel exclusively or interchangeably
    2-1  with another motor fuel.
    2-2        SECTION 3.  Subchapter H, Chapter 151, Tax Code, is amended
    2-3  by adding Section 151.352 to read as follows:
    2-4        Sec. 151.352.  CLEAN-FUEL VEHICLE REFUELING PROPERTY.  For
    2-5  five years after the effective date of this Act, the taxes imposed
    2-6  by this chapter, including both sales and use taxes, do not apply
    2-7  to the sale of qualified clean-fuel vehicle refueling property, as
    2-8  defined in the Internal Revenue Code (26 U.S.C. Section 179A(d)).
    2-9        SECTION 4.  The change in the law made by this article does
   2-10  not affect taxes imposed before the effective date of this article,
   2-11  and the law in effect before the effective date of this article is
   2-12  continued in effect for purposes of the liability for and
   2-13  collection of those taxes.
   2-14        SECTION 5.  This Act takes effect September 1, 1995.
   2-15        SECTION 6.  The importance of this legislation and the
   2-16  crowded condition of the calendars in both houses create an
   2-17  emergency and an imperative public necessity that the
   2-18  constitutional rule requiring bills to be read on three several
   2-19  days in each house be suspended, and this rule is hereby suspended.