By Ellis S.B. No. 1142 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.