1-1     By:  Ellis, et al. (Senate Sponsor - Staples)          H.B. No. 244
 1-2           (In the Senate - Received from the House March 19, 2001;
 1-3     March 20, 2001, read first time and referred to Committee on
 1-4     Finance; April 24, 2001, reported favorably by the following vote:
 1-5     Yeas 12, Nays 0; April 24, 2001, sent to printer.)
 1-6                            A BILL TO BE ENTITLED
 1-7                                   AN ACT
 1-8     relating to exempting certain emergency service organizations from
 1-9     the sales and use tax on boats and boat motors.
1-10           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11           SECTION 1. Subchapter B, Chapter 160, Tax Code, is amended by
1-12     adding Section 160.0245 to read as follows:
1-13           Sec. 160.0245.  EXEMPTION FOR EMERGENCY SERVICE
1-14     ORGANIZATIONS. The taxes imposed by this chapter do not apply to
1-15     the sale of a taxable boat or motor to or to the use of a taxable
1-16     boat or motor by a volunteer fire department or other department,
1-17     company, or association organized for the purpose of answering fire
1-18     alarms and extinguishing fires or for the purpose of answering fire
1-19     alarms, extinguishing fires, and providing emergency medical
1-20     services, the members of which receive no compensation or only
1-21     nominal compensation for their services rendered, if the boat or
1-22     motor is used exclusively by the department, company, or
1-23     association.
1-24           SECTION 2. (a)  This Act takes effect immediately if it
1-25     receives a vote of two-thirds of all the members elected to each
1-26     house, as provided by Section 39, Article III, Texas Constitution.
1-27     If this Act does not receive the vote necessary for immediate
1-28     effect, this Act takes effect September 1, 2001.
1-29           (b)  The change in law made by this Act does not affect taxes
1-30     imposed before the effective date of this Act, and the law in
1-31     effect before the effective date of this Act is continued in effect
1-32     for purposes of the liability for and collection of those taxes.
1-33                                  * * * * *