Bill not drafted by TLC or Senate E&E.
Line and page numbers may not match official copy.
By Thompson H.B. No. 2465
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to tax exemptions for motor vehicles propelled by
1-3 liquefied gas or other clean burning alternative fuels.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
1-6 by adding Section 151.351 to read as follows:
1-7 Sec. 151.351. VEHICLE CONVERSION TO CLEAN-FUEL. For four
1-8 years after the effective date of this Act, the taxes imposed by
1-9 this chapter do not apply to the sale of qualified clean-fuel
1-10 vehicle property, as defined in the Internal Revenue Code (26
1-11 U.S.C. Section 179A(c)), used to convert a vehicle, beginning with
1-12 vehicle model year 1996, so that such vehicle can be propelled by a
1-13 clean-burning fuel as defined in the Internal Revenue Code (26
1-14 U.S.C. Section 179A(e)), whether the applicable vehicle will be
1-15 propelled by a clean-burning fuel exclusively or interchangeably
1-16 with another motor fuel.
1-17 SECTION 2. Subchapter E, Chapter 152, Tax Code, is amended
1-18 by adding Section 152.094 to read as follows:
1-19 Sec. 152.094. CLEAN-FUEL PROPELLED MOTOR VEHICLES. For four
1-20 years after the effective date of this Act, the retail sales tax
1-21 imposed by this chapter does not apply to qualified clean-fuel
1-22 vehicle property, as defined in the Internal Revenue Code (26
1-23 U.S.C. Section 179A(c)), and beginning with model year 1997,
1-24 whether the applicable vehicle will be propelled by a clean-burning
2-1 fuel, as defined in the Internal Revenue Code (26 U.S.C. Section
2-2 179A(e)), exclusively or interchangeably with another motor fuel.
2-3 SECTION 3. Subchapter D, Chapter 153, Tax Code, is amended
2-4 by adding Section 153.3022 to read as follows:
2-5 Sec. 153.3022. TEMPORARY EXEMPTION. For four years after
2-6 the effective date of this Act, the tax imposed by this subchapter
2-7 does not apply to any person using a liquefied gas-propelled
2-8 vehicle, including a motor vehicle equipped to use liquefied gas
2-9 interchangeably with another motor fuel, so long as the person
2-10 files an annual registration in accordance with this subchapter and
2-11 pays a registration fee of $10 per vehicle.
2-12 SECTION 4. Subchapter D, Chapter 153, Section 153.303, Tax
2-13 Code, is amended to read as follows:
2-14 Sec. 153.303. [PERMITS; APPLICATION; DISPLAY. (a) A dealer
2-15 who sells taxable liquefied gas, interstate trucker, liquefied gas
2-16 tax decal user, or a motor vehicle dealer's liquefied gas tax decal
2-17 permittee shall file an application with the comptroller for the
2-18 kind and class of a nonassignable permit required by this chapter.]
2-19 REGISTRATION. (a) The owner of a motor vehicle equipped to use
2-20 liquefied gas shall register the vehicle with the Comptroller.
2-21 (b) [An application for a permit must be filed on a form
2-22 provided by the comptroller showing the kind and class of permit
2-23 desired,] The information to be provided to the Comptroller shall
2-24 include the following:
2-25 (i) the odometer reading of [a Class A
2-26 through F] the motor vehicle[,];
2-27 (ii) whether the vehicle is dedicated,
2-28 flexible-fueled or dual-fueled;
2-29 (iii) the certified emissions standard of
2-30 the motor vehicle, such a Transitional Low-Emission vehicle (TLEV),
3-1 Low-Emission Vehicle (LEV), Ultra Low-Emission Vehicle (ULEV) or
3-2 Inherently Low-Emission Vehicle (ILEV), if the vehicle complies
3-3 with the Clean-Fuel Vehicle Emissions Standards under the Clean Air
3-4 Act (42 U.S.C. Section 7583) or in rules promulgated by the
3-5 Administrator of the U.S. Environmental Protection Agency (40 CFR
3-6 Sec. 88.311-93; 40 CFR Sec. 88.94; 40 CFR Sec. 88.105-94); and
3-7 (iv) other information required by the
3-8 comptroller.
3-9 [(c) A permit shall be posted in a conspicuous place or kept
3-10 available for inspection at the principal place of business of the
3-11 owner. A permit holder shall reproduce the permit and keep a copy
3-12 on display at each additional place of business from which
3-13 liquefied gas is sold, delivered, or used in motor vehicles. A
3-14 person holding an interstate trucker's permit shall reproduce the
3-15 permit and carry a copy with each motor vehicle being operated into
3-16 or from Texas. The liquefied gas tax decal user shall affix the
3-17 decal in the lower right-hand corner of the front windshield of the
3-18 passenger side of the vehicle.]
3-19 SECTION 5. The change in the law made by this Act does not
3-20 affect taxes imposed before the effective date of this Act, and the
3-21 law in effect before the effective date of this Act is continued in
3-22 effect for purposes of the liability for and collection of those
3-23 taxes.
3-24 SECTION 6. This Act takes effect September 1, 1997.
3-25 SECTION 7. The importance of this legislation and the
3-26 crowded condition of the calendars in both houses create an
3-27 emergency and an imperative public necessity that the
3-28 constitutional rule requiring bills to be read on three several
3-29 days in each house be suspended, and this rule is hereby suspended.