Floor Packet Page No. 392
      Amend CSHB 4 by adding the following appropriately numbered
article and renumbering subsequent articles accordingly:
                    ARTICLE __.  EMISSIONS TAX
      SECTION __.01.  Title 2, Tax Code, is amended by adding
Subtitle L to read as follows:
                   SUBTITLE L.  POLLUTION TAXES
                    CHAPTER 251.  EMISSIONS TAX
                 SUBCHAPTER A.  GENERAL PROVISIONS
      Sec. 251.001.  DEFINITIONS.  In this chapter:
            (1)  "Emit" means to release into the air.
            (2)  "Regulated pollutant" means:
                  (A)  a volatile organic compound;
                  (B)  a pollutant subject to Section 111, federal
Clean Air Act (42 U.S.C. Section 7411);
                  (C)  a pollutant listed as a hazardous air
pollutant under Section 112, federal Clean Air Act (42 U.S.C.
Section 7412);
                  (D)  a pollutant for which a national primary
ambient air quality standard has been adopted, including carbon
monoxide; or
                  (E)  a pollutant that on September 1, 1997, is
subject to regulation by the Texas Natural Resource Conservation
Commission under the commission's rules, permits, or orders or by
court order.
         Sections 251.002-251.020 reserved for expansion
          SUBCHAPTER B.  IMPOSITION AND COLLECTION OF TAX
      Sec. 251.021.  TAX IMPOSED.  (a)  A tax is imposed on each
person who owns or controls a facility, plant, or piece of
equipment in this state that:
            (1)  emits in a state fiscal year at least 1,000 tons
of one or more regulated pollutants; and
            (2)  is required to obtain a permit under Chapter 382,
Health and Safety Code.
      (b)  The tax imposed by this chapter is in addition to any
emissions fee, operating permit fee, inspection fee, or other fee
imposed by the Texas Natural Resource Conservation Commission, any
other state agency, or the federal government.
      Sec. 251.022.  RATE.  The rate of the tax imposed by this
chapter is $26 for each ton of regulated pollutants emitted during
a state fiscal year from a facility, plant, or piece of equipment
described by Section 251.021(a).
      Sec. 251.023.  FORMS AND INFORMATION.  The comptroller shall
provide forms and information to each person required to pay the
tax imposed by this chapter to assist the person in computing and
paying the tax.
      Sec. 251.024.  PAYMENT OF TAX.  Not later than January 1 of
each year, each person subject to the tax imposed by this chapter
shall send to the comptroller the amount of tax due under this
chapter for the preceding state fiscal year.
      Sec. 251.025.  REPORTS.  (a)  On or before January 1  of each
year, each person subject to the tax imposed by this chapter shall
file with the comptroller a report stating:
            (1)  the amount of emissions of regulated pollutants
during the preceding state fiscal year from each facility, plant,
and piece of equipment described by Section 251.021(a); and
            (2)  any other information required by the comptroller.
      (b)  A person who owns or controls a permitted facility,
plant, or piece of equipment in this state that emits in a state
fiscal year less than 1,000 tons of regulated pollutants is not
required to file a report under Subsection (a).
      (c)  To determine eligibility for the exemption provided by
Subsection (b), the comptroller may require a person to file an
information report with the comptroller that contains any
information the comptroller requires for that determination.
      Sec. 251.026.  RECORDS.  A person subject to the tax imposed
by this chapter shall keep a complete record of:
            (1)  the amount of emissions of regulated pollutants
during the preceding state fiscal year from each facility, plant,
and piece of equipment described by Section 251.021(a); and
            (2)  any other information required by the comptroller.
      Sec. 251.027.  DISPUTE AS TO AMOUNT OF EMISSIONS.  If there
is a dispute as to the amount of emissions of regulated pollutants,
the comptroller may request that the Texas Natural Resource
Conservation Commission determine the actual level of emissions.
         Sections 251.028-251.050 reserved for expansion
               SUBCHAPTER C.  PENALTIES AND OFFENSES
      Sec. 251.051.  INTEREST ON DELINQUENT TAX.  A tax imposed by
this chapter that is delinquent draws interest as provided by
Section 111.060.
      Sec. 251.052.  PENALTY.  (a)  A person on whom a tax is
imposed by this chapter and who fails to file a report as required
by this chapter or does not pay the tax when it is due forfeits to
the state a penalty of 12 percent of the amount of delinquent tax.
      (b)  If a report required by this chapter is not filed or a
tax imposed by this chapter is not paid within 30 days after it is
due, the person on whom the tax is imposed forfeits to the state a
penalty of an additional 12 percent of the amount of tax due.
      Sec. 251.053.  CRIMINAL PENALTY.  (a)  A person who violates
this chapter commits an offense.
      (b)  An offense under this section is a Class C misdemeanor.
         Sections 251.054-251.070 reserved for expansion
                 SUBCHAPTER D.  ALLOCATION AND USE
      Sec. 251.071.  ALLOCATION OF TAX REVENUE.  All of the revenue
from the tax imposed by this chapter shall be deposited to the
credit of the general revenue fund.
      SECTION __.02.  This article takes effect September 1, 1998,
and applies to regulated pollutants emitted during the preceding
state fiscal year.