By Kuempel                                            H.B. No. 3056
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to taxation of real property repair and remodeling.
    1-3        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-4        SECTION 1.  Section 151.0047, Tax Code, is amended by adding
    1-5  Subsection (3) to read as follows:
    1-6        Sec. 151.0047.  "Real Property Repair and Remodeling" "Real
    1-7  property repair and remodeling" means the repair, restoration,
    1-8  remodeling, or modification of an improvement to real property
    1-9  other than:
   1-10              (1)  a structure or separate part of a structure used
   1-11  as a residence; <or>
   1-12              (2)  an improvement immediately adjacent to a structure
   1-13  described by Subdivision (1) of this section and used in the
   1-14  residential occupancy of the structure or separate part of the
   1-15  structure by the person using the structure or part as a residence;
   1-16  or
   1-17              (3)  new construction, constructed within the confines
   1-18  of an existing structure if the new construction does not make
   1-19  over, rebuild, replace or upgrade the existing structure.
   1-20        SECTION 2.  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,
    2-2  and that this Act take effect and be in force from and after its
    2-3  passage, and it is so enacted.