By:  Burnam                                                       H.B. No. 3388



A BILL TO BE ENTITLED

AN ACT

relating to the imposition of a tax on the disposal of radioactive 
waste in this state; providing penalties.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subtitle E, Title 2, Tax Code, is amended by 
adding Chapter 163 to read as follows:
	CHAPTER 163.  RADIOACTIVE WASTE TAX
	SUBCHAPTER A.  GENERAL PROVISIONS
	Sec. 163.001.  This chapter is known as the "Radioactive 
Waste Tax Act."
	Sec. 163.002.  Tax imposed on radioactive waste.                        
		(1)  A tax shall be imposed on radioactive waste 
received at a radioactive waste facility, as provided in this 
chapter.
		(2)  The tax is equal to the sum of the following 
amounts:           
	(a)  10% of the gross receipts received from the disposal of 
containerized radioactive waste;
	(b)  10% of the gross receipts received from the disposal of 
processed radioactive waste;
	(c)  5% of the gross receipts received from the disposal of 
uncontainerized, unprocessed radioactive waste;
	(d)  10 cents per cubic foot of alternate feed material 
received at a radioactive waste facility for disposal or 
reprocessing; and
	(e)  10 cents per cubic foot of byproduct material received 
at a radioactive waste facility for disposal.
		(3)  For purposes of the tax imposed by this section, a 
fraction of a cubic foot is considered to be a full cubic foot.
	Sec. 163.003.  Deposit of tax revenue.  The comptroller 
shall deposit the tax revenue collected under this chapter into the 
General Fund.
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.