By Burnam H.B. No. 3610
76R7359 CBH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the imposition of a tax on emissions and to the use of
1-3 the tax revenue to reduce the gas production tax and school
1-4 property taxes; providing penalties.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Title 2, Tax Code, is amended by adding Subtitle
1-7 L to read as follows:
1-8 SUBTITLE L. POLLUTION TAXES
1-9 CHAPTER 251. EMISSIONS TAX
1-10 SUBCHAPTER A. GENERAL PROVISIONS
1-11 Sec. 251.001. DEFINITIONS. In this chapter:
1-12 (1) "Emit" means to release into the air.
1-13 (2) "Regulated pollutant" means:
1-14 (A) a volatile organic compound;
1-15 (B) a pollutant subject to Section 111, Federal
1-16 Clean Air Act (42 U.S.C. Section 7411);
1-17 (C) a pollutant listed as a hazardous air
1-18 pollutant under Section 112, Federal Clean Air Act (42 U.S.C.
1-19 Section 7412);
1-20 (D) a pollutant for which a national primary
1-21 ambient air quality standard has been adopted, including carbon
1-22 monoxide; or
1-23 (E) a pollutant that on September 1, 1999, is
1-24 subject to regulation by the Texas Natural Resource Conservation
2-1 Commission under the commission's rules, permits, or orders or by
2-2 court order.
2-3 (Sections 251.002-251.020 reserved for expansion
2-4 SUBCHAPTER B. IMPOSITION AND COLLECTION OF TAX
2-5 Sec. 251.021. TAX IMPOSED. (a) A tax is imposed on each
2-6 person who owns or controls a facility, plant, or piece of
2-7 equipment in this state that:
2-8 (1) emits in a state fiscal year at least 1,000 tons
2-9 of one or more regulated pollutants; and
2-10 (2) is required to obtain a permit under Chapter 382,
2-11 Health and Safety Code.
2-12 (b) The tax imposed by this chapter is in addition to any
2-13 emissions fee, operating permit fee, inspection fee, or other fee
2-14 imposed by the Texas Natural Resource Conservation Commission, any
2-15 other state agency, or the federal government.
2-16 Sec. 251.022. RATE. (a) The rate of the tax imposed by
2-17 this chapter is $100 for each ton of regulated pollutants emitted
2-18 during a state fiscal year from a facility, plant, or piece of
2-19 equipment described by Section 251.021(a).
2-20 (b) Notwithstanding Subsection (a), the rate of the tax
2-21 imposed by this chapter is:
2-22 (1) $80 for each ton of regulated pollutants emitted
2-23 during the state fiscal year that begins on September 1, 1999, and
2-24 ends on August 31, 2000, from a facility, plant, or piece of
2-25 equipment described by Section 251.021(a); and
2-26 (2) $90 for each ton of regulated pollutants emitted
2-27 during the state fiscal year that begins on September 1, 2000, and
3-1 ends on August 31, 2001, from a facility, plant, or piece of
3-2 equipment described by Section 251.021(a).
3-3 Sec. 251.023. FORMS AND INFORMATION. The comptroller shall
3-4 provide forms and information to each person required to pay the
3-5 tax imposed by this chapter to assist the person in computing and
3-6 paying the tax.
3-7 Sec. 251.024. PAYMENT OF TAX. Not later than January 1 of
3-8 each year, each person subject to the tax imposed by this chapter
3-9 shall send to the comptroller the amount of tax due under this
3-10 chapter for the preceding state fiscal year.
3-11 Sec. 251.025. REPORTS. (a) On or before January 1 of each
3-12 year, each person subject to the tax imposed by this chapter shall
3-13 file with the comptroller a report stating:
3-14 (1) the amount of emissions of regulated pollutants
3-15 during the preceding state fiscal year from each facility, plant,
3-16 and piece of equipment described by Section 251.021(a); and
3-17 (2) any other information required by the comptroller.
3-18 (b) A person who owns or controls a permitted facility,
3-19 plant, or piece of equipment in this state that emits in a state
3-20 fiscal year less than 1,000 tons of regulated pollutants is not
3-21 required to file a report under Subsection (a).
3-22 (c) To determine eligibility for the exemption provided by
3-23 Subsection (b), the comptroller may require a person to file an
3-24 information report with the comptroller that contains any
3-25 information the comptroller requires for that determination.
3-26 Sec. 251.026. RECORDS. A person subject to the tax imposed
3-27 by this chapter shall keep a complete record of:
4-1 (1) the amount of emissions of regulated pollutants
4-2 during the preceding state fiscal year from each facility, plant,
4-3 and piece of equipment described by Section 251.021(a); and
4-4 (2) any other information required by the comptroller.
4-5 Sec. 251.027. DISPUTE AS TO AMOUNT OF EMISSIONS. If there
4-6 is a dispute as to the amount of emissions of regulated pollutants,
4-7 the comptroller may request that the Texas Natural Resource
4-8 Conservation Commission determine the actual level of emissions.
4-9 (Sections 251.028-251.050 reserved for expansion
4-10 SUBCHAPTER C. PENALTIES AND OFFENSES
4-11 Sec. 251.051. INTEREST ON DELINQUENT TAX. A tax imposed by
4-12 this chapter that is delinquent draws interest as provided by
4-13 Section 111.060.
4-14 Sec. 251.052. PENALTY. (a) A person on whom a tax is
4-15 imposed by this chapter and who fails to file a report as required
4-16 by this chapter or does not pay the tax when it is due forfeits to
4-17 the state a penalty of 12 percent of the amount of delinquent tax.
4-18 (b) If a report required by this chapter is not filed or a
4-19 tax imposed by this chapter is not paid within 30 days after it is
4-20 due, the person on whom the tax is imposed forfeits to the state a
4-21 penalty of an additional 12 percent of the amount of tax due.
4-22 Sec. 251.053. CRIMINAL PENALTY. (a) A person who violates
4-23 this chapter commits an offense.
4-24 (b) An offense under this section is a Class C misdemeanor.
4-25 (Sections 251.054-251.070 reserved for expansion
4-26 SUBCHAPTER D. ALLOCATION AND USE
4-27 Sec. 251.071. ALLOCATION OF TAX REVENUE. All of the revenue
5-1 from the tax imposed by this chapter shall be deposited to the
5-2 credit of the available school fund.
5-3 Sec. 251.072. USE OF TAX REVENUE. (a) The available school
5-4 fund money received by a school district that is derived from the
5-5 tax imposed by this chapter is for the use and benefit of the
5-6 school district and shall be used for the replacement of property
5-7 tax revenue lost as a result of the receipt of that money.
5-8 (b) Notwithstanding Section 31.021, Education Code, the
5-9 State Board of Education may not set aside for the state textbook
5-10 fund money in the available school fund that is derived from the
5-11 tax imposed by this chapter.
5-12 SECTION 2. Section 43.014, Education Code, is amended by
5-13 adding Subsection (e) to read as follows:
5-14 (e) Not later than August 1 of each year, the comptroller
5-15 shall provide to each school district a report that includes:
5-16 (1) the total amount the district received during the
5-17 previous tax year from the available school fund that was derived
5-18 from the taxes imposed by Chapter 251, Tax Code; and
5-19 (2) an estimate of the amount the district should
5-20 receive during the district's current tax year from the available
5-21 school fund that will derive from the taxes imposed by Chapter 251,
5-22 Tax Code.
5-23 SECTION 3. Section 26.012, Tax Code, is amended by adding
5-24 Subdivision (18) to read as follows:
5-25 (18) "Additional available school fund revenue" means
5-26 the available school fund revenue a school district receives that
5-27 is derived from the taxes imposed by Chapter 251.
6-1 SECTION 4. Section 26.04, Tax Code, is amended by adding
6-2 Subsection (k) to read as follows:
6-3 (k) In addition to the information required by Subsection
6-4 (e), the designated officer or employee of a school district shall
6-5 include in the notice required by Subsection (e) the amount of
6-6 additional available school fund revenue anticipated by the school
6-7 district in computations under Section 26.046.
6-8 SECTION 5. Chapter 26, Tax Code, is amended by adding
6-9 Section 26.046 to read as follows:
6-10 Sec. 26.046. EFFECTIVE TAX RATE IN SCHOOL DISTRICT RECEIVING
6-11 ADDITIONAL AVAILABLE SCHOOL FUND REVENUE. (a) In the first tax
6-12 year in which a school district receives additional available
6-13 school fund revenue for the entire tax year, the officer or
6-14 employee designated to make the calculations provided by Section
6-15 26.04 shall subtract from the school district's rollback and
6-16 effective tax rates the amount that, if applied to the total
6-17 taxable value submitted to the governing body, would impose an
6-18 amount equal to the amount of additional available school fund
6-19 revenue the district will receive during that tax year.
6-20 (b) In a tax year to which this section applies, a reference
6-21 in Section 26.04(d), 26.05, 26.06, or 26.08 to the district's
6-22 effective or rollback tax rate refers to that rate as adjusted
6-23 under this section.
6-24 SECTION 6. Section 31.01, Tax Code, is amended by adding
6-25 Subsection (k) to read as follows:
6-26 (k) For a school district that receives available school
6-27 fund revenue that is derived from the taxes imposed by Chapter 251,
7-1 the tax bill shall indicate the amount of additional ad valorem
7-2 taxes, if any, that would have been imposed on the property if
7-3 additional ad valorem taxes had been imposed in an amount equal to
7-4 the amount of revenue estimated to be received from that available
7-5 school fund revenue for the year determined as provided by Section
7-6 26.046.
7-7 SECTION 7. Section 201.052(a), Tax Code, is amended to read
7-8 as follows:
7-9 (a) The tax imposed by this chapter is at the rate of six
7-10 [7.5] percent of the market value of gas produced and saved in this
7-11 state by the producer.
7-12 SECTION 8. (a) Except as provided by Subsections (b) and
7-13 (c) of this section, this Act takes effect January 1, 2001, and
7-14 applies to tax rates adopted on or after that date.
7-15 (b) Chapter 251, Tax Code, as added by this Act, takes
7-16 effect September 1, 2000, and applies to regulated pollutants
7-17 emitted during the preceding state fiscal year.
7-18 (c) Section 201.052, Tax Code, as amended by this Act,
7-19 takes effect September 1, 2000.
7-20 (d) The change in law made by this Act does not affect taxes
7-21 imposed before the effective date of this Act, and the law in
7-22 effect before that date is continued in effect for purposes of the
7-23 liability for and collection of those taxes.
7-24 SECTION 9. The importance of this legislation and the
7-25 crowded condition of the calendars in both houses create an
7-26 emergency and an imperative public necessity that the
7-27 constitutional rule requiring bills to be read on three several
8-1 days in each house be suspended, and this rule is hereby suspended.